Search results for: corporate identity
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 536

Search results for: corporate identity

206 A Case Study on Product Development Performance Measurement

Authors: Liv Gingnell, Evelina Ericsson, Joakim Lilliesköld, Robert Langerström

Abstract:

In recent years, an increased competition and lower profit margins have necessitated a focus on improving the performance of the product development process, an area that traditionally have been excluded from detailed steering and evaluation. A systematic improvement requires a good understanding of the current performance, wherefore the interest for product development performance measurement has increased dramatically. This paper presents a case study that evaluates the performance of the product development performance measurement system used in a Swedish company that is a part of a global corporate group. The study is based on internal documentation and eighteen in-depth interviews with stakeholders involved in the product development process. The results from the case study includes a description of what metrics that are in use, how these are employed, and its affect on the quality of the performance measurement system. Especially, the importance of having a well-defined process proved to have a major impact on the quality of the performance measurement system in this particular case.

Keywords: Outcome metric, Performance driver, Performance measurement, Product development process.

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205 A Framework for Evaluating the QoS and Cost of Web Services Based on Its Functional Performance

Authors: M. Mohemmed Sha, T. Manesh, A. Mohamed Mustaq Ahmed

Abstract:

In this corporate world, the technology of Web services has grown rapidly and its significance for the development of web based applications gradually rises over time. The success of Business to Business integration rely on finding novel partners and their services in a global business environment. However, the selection of the most suitable Web service from the list of services with the identical functionality is more vital. The satisfaction level of the customer and the provider’s reputation of the Web service are primarily depending on the range it reaches the customer’s requirements. In most cases, the customer of the Web service feels that he is spending for the service which is undelivered. This is because the customer always thinks that the real functionality of the web service is not reached. This will lead to change of the service frequently. In this paper, a framework is proposed to evaluate the Quality of Service (QoS) and its cost that makes the optimal correlation between each other. In addition, this research work proposes some management decision against the functional deviancy of the web service that is guaranteed at time of selection.

Keywords: Web service, service level agreement, quality of a service, cost of a service, QoS, CoS, SOA, WSLA, WsRF.

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204 The Ethics of Dissent: The Case of David Kelly

Authors: A. Kayes, D. Christopher Kayes

Abstract:

In this paper, we rely on the story of the late British weapons inspector David Kelly to illustrate how sensemaking can inform the study of the ethics of suppression of dissent. Using archival data, we reconstruct Dr. Kelly-s key responsibilities as a weapons inspector and government employee. We begin by clarifying the concept of dissent and how it is a useful organizational process. We identify the various ways that dissent has been discussed in the organizational literature and reconsider the process of sensemaking. We conclude that suppression of opinions that deviate from the majority is part of the identity maintenance of the sensemaking process. We illustrate the prevention of dissent in organizations consists of a set of unsatisfactory trade-offs.

Keywords: ethics, dissent, suppression, sensemaking

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203 Towards a Security Model against Denial of Service Attacks for SIP Traffic

Authors: Arellano Karina, Diego Avila-Pesántez, Leticia Vaca-Cárdenas, Alberto Arellano, Carmen Mantilla

Abstract:

Nowadays, security threats in Voice over IP (VoIP) systems are an essential and latent concern for people in charge of security in a corporate network, because, every day, new Denial-of-Service (DoS) attacks are developed. These affect the business continuity of an organization, regarding confidentiality, availability, and integrity of services, causing frequent losses of both information and money. The purpose of this study is to establish the necessary measures to mitigate DoS threats, which affect the availability of VoIP systems, based on the Session Initiation Protocol (SIP). A Security Model called MS-DoS-SIP is proposed, which is based on two approaches. The first one analyzes the recommendations of international security standards. The second approach takes into account weaknesses and threats. The implementation of this model in a VoIP simulated system allowed to minimize the present vulnerabilities in 92% and increase the availability time of the VoIP service into an organization.

Keywords: Denial-of-service SIP attacks, MS-DoS-SIP, security model, VoIP-SIP vulnerabilities.

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202 Cryptanalysis of Yang-Li-Liao’s Simple Three-Party Key Exchange (S-3PAKE) Protocol

Authors: Hae-Soon Ahn, Eun-Jun Yoon

Abstract:

Three-party password authenticated key exchange (3PAKE) protocols are widely deployed on lots of remote user authentication system due to its simplicity and convenience of maintaining a human-memorable password at client side to achieve secure communication within a hostile network. Recently, an improvement of 3PAKE protocol by processing a built-in data attached to other party for identity authentication to individual data was proposed by some researchers. However, this paper points out that the improved 3PAKE protocol is still vulnerable to undetectable on-line dictionary attack and off-line dictionary attack.

Keywords: Three-party key exchange, 3PAKE, Passwordauthenticated key exchange, Network security, Dictionary attack

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201 Can We Secure Security?

Authors: Dominykas Broga

Abstract:

Until recently it would have been unusual to consider classifying population movements and refugees as security problem. However, efforts at shaping our world to make ourselves secure have paradoxically led to ever greater insecurity. The feeling of uncertainty, pertinent throughout all discourses of security, has led to the creation of security production into seemingly benign routines of everyday life. Yet, the paper argues, neither of security discourses accounted for, disclosed and challenged the fundamental aporias embedded in Western security narratives. In turn, the paper aims to unpick the conventional security wisdom, which is haunted with strong ontologies, embedded in the politics of Orientalism, and (in)security nexus. The paper concludes that current security affair conceals the integral impossibility of fulfilling its very own promise of assured security. The paper also provides suggestions about alternative security discourse based on mutual dialogue.

Keywords: Identity, (in)security, migration, ontology

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200 An Interview and PhotoVoice Exploration of Sexual Education Provision to Women with Physical Disability and Potential Experiences of Violence

Authors: D. Beckwith

Abstract:

This research explored sexual identity for women with physical disability, both congenital and acquired. It also explored whether exposure to violence or negative risk-taking had played a role in their intimate relationships. This phenomenological research used semi-structured interviews and photo elicitation with the researcher’s insider knowledge adding experiential substance and understanding to the discussion. Findings confirm sexuality for women with physical disability is marginalised and de-gendered making it less of a priority for professionals and policy makers and emphasising the need to more effectively support women with disability in relation to their sexuality, sexual expression and violence.

Keywords: Lived-experience, PhotoVoice, sexuality, violence.

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199 The Possibility to Resolve the Security Problems through the LTE in Vehicular Ad-hoc Networks

Authors: Sun-Hee Han, Hun-Jung Lim, Tai-Myoung Chung

Abstract:

Vehicular Ad-Hoc Networks (VANET) can provide communications between vehicles or infrastructures. It provides the convenience of driving and the secure driving to reduce accidents. In VANET, the security is more important because it is closely related to accidents. Additionally, VANET raises a privacy issue because it can track the location of vehicles and users- identity when a security mechanism is provided. In this paper, we analyze the problem of an existing solution for security requirements required in VANET, and resolve the problem of the existing method when a key management mechanism is provided for the security operation in VANET. Therefore, we show suitability of the Long Term Evolution (LTE) in VANET for the solution of this problem.

Keywords: VANET, Privacy, Security, LTE

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198 Electrocardiogram Signal Compression Using Multiwavelet Transform

Authors: Morteza Moazami-Goudarzi, Mohammad. H. Moradi

Abstract:

In this paper we are to find the optimum multiwavelet for compression of electrocardiogram (ECG) signals. At present, it is not well known which multiwavelet is the best choice for optimum compression of ECG. In this work, we examine different multiwavelets on 24 sets of ECG data with entirely different characteristics, selected from MITBIH database. For assessing the functionality of the different multiwavelets in compressing ECG signals, in addition to known factors such as Compression Ratio (CR), Percent Root Difference (PRD), Distortion (D), Root Mean Square Error (RMSE) in compression literature, we also employed the Cross Correlation (CC) criterion for studying the morphological relations between the reconstructed and the original ECG signal and Signal to reconstruction Noise Ratio (SNR). The simulation results show that the cardbal2 by the means of identity (Id) prefiltering method to be the best effective transformation.

Keywords: ECG compression, Multiwavelet, Prefiltering.

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197 Economic Factorial Analysis of CO2 Emissions: The Divisia Index with Interconnected Factors Approach

Authors: Alexander Y. Vaninsky

Abstract:

This paper presents a method of economic factorial analysis of the CO2 emissions based on the extension of the Divisia index to interconnected factors. This approach, contrary to the Kaya identity, considers three main factors of the CO2 emissions: gross domestic product, energy consumption, and population - as equally important, and allows for accounting of all of them simultaneously. The three factors are included into analysis together with their carbon intensities that allows for obtaining a comprehensive picture of the change in the CO2 emissions. A computer program in R-language that is available for free download serves automation of the calculations. A case study of the U.S. carbon dioxide emissions is used as an example. 

Keywords: CO2 emissions, Economic analysis, Factorial analysis, Divisia index, Interconnected factors.

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196 Fears of Strangers: Causes of Anonymity Rejection on Virtual World

Authors: Proud Arunrangsiwed

Abstract:

This research is a collaborative narrative research, which is mixed with issues of selected papers and researcher's experience as an anonymous user on social networking sites. The objective of this research is to understand the reasons of the regular users who reject to contact with anonymous users, and to study the communication traditions used in the selected studies. Anonymous users are rejected by regular users, because of the fear of cyber bully, the fear of unpleasant behaviors, and unwillingness of changing communication norm. The suggestion for future research design is to use longitudinal design or quantitative design; and the theory in rhetorical tradition should be able to help develop a strong trust message.

Keywords: Anonymous, anonymity, online identity, trust message, reliability.

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195 The Use of Appeals in Green Printed Advertisements: A Case of Product Orientation and Organizational Image Orientation Ads

Authors: Chutima Ruanguttamanun

Abstract:

Despite the relatively large number of studies that have examined the use of appeals in advertisements, research on the use of appeals in green advertisements is still underdeveloped and needs to be investigated further, as it is definitely a tool for marketers to create illustrious ads. In this study, content analysis was employed to examine the nature of green advertising appeals and to match the appeals with the green advertisements. Two different types of green print advertisings, product orientation and organizational image orientation were used. Thirty highly educated participants with different backgrounds were asked individually to ascertain three appeals out of thirty-four given appeals found among forty real green advertisements. To analyze participant responses and to group them based on common appeals, two-step K-mean clustering is used. The clustering solution indicates that eye-catching graphics and imaginative appeals are highly notable in both types of green ads. Depressed, meaningful and sad appeals are found to be highly used in organizational image orientation ads, whereas, corporate image, informative and natural appeals are found to be essential for product orientation ads.

Keywords: Advertising appeals, green marketing, green advertisement, printed advertisement.

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194 Curriculum of Ethical Education in Slovakia

Authors: Petra Fridrichová, Eva Balážová

Abstract:

Ethical Education is a compulsorily optional subject in primary and secondary schools. The Ethical Education objective is the education of a personality with one´s own identity, with interiorized ethical standards, with mature moral judgement and therefore with the behaviour determined by one´s own beliefs; with a positive attitude to himself/herself and other people and that is why he/she is able to cooperate and to initiate cooperation. In the paper we describe the contents and the principles of Ethical education. We also shows that Ethical education is subject supported primary socialpathological prevention and education to citizenship. In this context we try to show that ethical education contributes to the education of good people who are aware of the necessity to respect social norms and are able to assume responsibility for their own behaviour in any situation at present and in the future.

Keywords: Ethical education, Curriculum of Ethical education, The Contents of Ethical education in Slovakia, The principles of Ethical education

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193 Functional Store Image and Corporate Social Responsibility Image: A Congruity Analysis on Store Loyalty

Authors: Jamaliah Mohd. Yusof, Rosidah Musa, Sofiah Abd. Rahman

Abstract:

With previous studies that examined the importance of functional store image and CSR, this study is aimed at examining their effects in the self-congruity model in influencing store loyalty. In particular, this study developed and tested a structural model in the context of retailing industry on the self-congruity theory. Whilst much of the self-congruity studies have incorporated functional store image, there has been lack of studies that examined social responsibility image of retail stores in the self-congruity studies. Findings indicate that self-congruity influence on store loyalty was mediated by both functional store image and social responsibility image. In influencing store loyalty, the findings have shown that social responsibility image has a stronger influence on store loyalty than functional store image. This study offers important findings and implications for future research as it presents a new framework on the importance of social responsibility image.

Keywords: Self-congruity, functional store image, social responsibility image, store loyalty

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192 Aircraft Supplier Selection Process with Fuzzy Proximity Measure Method using Multiple Criteria Group Decision Making Analysis

Authors: C. Ardil

Abstract:

Being effective in every organizational activity has become necessary due to the escalating level of competition in all areas of corporate life. In the context of supply chain management, aircraft supplier selection is currently one of the most crucial activities. It is possible to choose the best aircraft supplier and deliver efficiency in terms of cost, quality, delivery time, economic status, and institutionalization if a systematic supplier selection approach is used. In this study, an effective multiple criteria decision-making methodology, proximity measure method (PMM), is used within a fuzzy environment based on the vague structure of the real working environment. The best appropriate aircraft suppliers are identified and ranked after the proposed multiple criteria decision making technique is used in a real-life scenario.

Keywords: Aircraft supplier selection, multiple criteria decision making, fuzzy sets, proximity measure method, Minkowski distance family function, Hausdorff distance function, PMM, MCDM

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191 Authentic Leadership, Trust and Work Engagement

Authors: Arif Hassan, Forbis Ahmed

Abstract:

The issue of leadership has been investigated from several perspectives; however, very less from ethical perspective. With the growing number of corporate scandals and unethical roles played by business leaders in several parts of the world, the need to examine leadership from ethical perspective cannot be over emphasized. The importance of leadership credibility has been discussed in the authentic model of leadership. Authentic leaders display high degree of integrity, have deep sense of purpose, and committed to their core values. As a result they promote a more trusting relationship in their work groups that translates into several positive outcomes. The present study examined how authentic leadership contribute to subordinates- trust in leadership and how this trust, in turn, predicts subordinates- work engagement. A sample of 395 employees was randomly selected from several local banks operating in Malaysia. Standardized tools such as ALQ, OTI, and EEQ were employed. Results indicated that authentic leadership promoted subordinates- trust in leader, and contributed to work engagement. Also, interpersonal trust predicted employees- work engagement as well as mediated the relationship between this style of leadership and employees- work engagement.

Keywords: Authentic Leadership, Interpersonal Trust, WorkEngagement

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190 Supervisory Board in the Governance of Cooperatives: Disclosing Power Elements in the Selection of Directors

Authors: Kari Huhtala, Iiro Jussila

Abstract:

The supervisory board is assumed to use power in the governance of a firm, but the actual use of power has been scantly investigated. The research question of the paper is “How does the supervisory board use power in the selection of the board of directors”. The data stem from 11 large Finnish agricultural cooperatives. The research approach was qualitative including semi-structured interviews of the board of directors and supervisory board chairpersons. The results were analyzed and interpreted against theories of social power. As a result, the use of power is approached from two perspectives: (1) formal position-based authority and (2) informal power. Central elements of power were the mandate of the supervisory board, the role of the supervisory board, the supervisory board chair, the nomination committee, collaboration between the supervisory board and the board of directors, the role of regions and the role of the board of directors. The study contributes to the academic discussion on corporate governance in cooperatives and on the supervisory board in the context of the two-tier model. Additional research of the model in other countries and of other types of cooperatives would further academic understanding of supervisory boards.

Keywords: Board, cooperative, supervisory board, selection, director, power.

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189 Impact of Mergers and Acquisitions on Consumers- Welfare: Experience of Indian Manufacturing Sector

Authors: Pulak Mishra, P V Kiran Kumar

Abstract:

In the context of introduction of deregulatory policy measures and subsequent wave of mergers and acquisitions (M&A) in Indian corporate sector since 1991, the present paper attempts to examine the welfare implications of this wave. It is found that M&A do not have any significant impact on consumers- welfare. Instead, consumers- welfare is significantly influenced by exports intensity, imports intensity, advertising intensity, technology related efforts, and past profitability of the firms. While the industries with higher exports orientation or greater product differentiation or better financial performance experience greater loss in consumers- welfare, it is less in the industries with greater competition from imports or better technology. Hence, the wave of M&A in Indian manufacturing sector in the post-liberalization era may not be a matter of serious concern from consumers- welfare point of view. Instead, in many cases, M&A can help the firms in consolidating their business and enhancing competitiveness, and this may benefit the consumers in the form of greater efficiency and lower prices.

Keywords: Mergers, acquisitions, concentration, welfare, IndiaJEL CodesÔÇöL1, L2, L4, L5

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188 Impact of the Amendments of Malaysian Code of Corporate Governance (2007) on Governance of GLCs and Performance

Authors: Azmi Hamid, Rozainun Aziz

Abstract:

The study aims to investigate the impact on board and audit committee characteristics and firm performance before and after the revision of MCCG (2007) on GLCs over the period 2005-2010. We used Return on Assets (ROA) as a proxy for firm performance. The data consists of two groups; data collected before and after the amendments of MCCG (2007). Findings show that boards of directors with accounting / finance qualifications (BEXP) are statistically significant with performance for period before the amendments. As for audit committee members with accounting or finance qualifications (ACEXP), correlation results indicate a negative association and non-significant results for the years before amendments. However, the years after the amendments show positive relationship with highly significant correlations (1%) to ROA. This indicates that the amendments of MCCG 2007 on the audit committee members- literacy in accounting have impacted the governance structures and performance of GLCs.

Keywords: BOD and Audit Committees, firm performance, GLCs.

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187 Internal and External Influences on the Firm Objective

Authors: A. Briseno, A, Zorrilla

Abstract:

Firms are increasingly responding to social and environmental claims from society. Practices oriented to attend issues such as poverty, work equality, or renewable energy, are being implemented more frequently by firms to address impacts on sustainability. However, questions remain on how the responses of firms vary across industries and regions between the social and the economic objectives. Using concepts from organizational theory and social network theory, this paper aims to create a theoretical framework that explains the internal and external influences that make a firm establish its objective. The framework explains why firms might have a different objective orientation in terms of its economic and social prioritization.

Keywords: Organizational identity, social network analysis, firm objective, value maximization, social responsibility.

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186 How International College Students Understand Entrepreneurial Readiness and Business-Related Skills: A Qualitative Study

Authors: Aleksandar Chonevski

Abstract:

The free-market economy provides many opportunities for entrepreneurship or starting one’s own business, attracting many students to study business at for-profit colleges in the United States. This is also true for international students, many of whom are filled with the hope of making a better life for themselves and their families through entrepreneurial endeavors. This qualitative research showed that not all graduates business students start their own business. In investigating this phenomenon, the effectiveness of entrepreneurship curricula at international colleges needs to be examined in order to adjust, improve and reform entrepreneurship curricula. This qualitative study will explore how business skills learned in college for-profit play a role in the entrepreneurial readiness of undergraduate business students in the south Florida. Business curricula helps international students achieve goals and transform their actions to understand challenges in a corporate society. Students will be interviewed to gain information about the students’ experience with entrepreneurship curricula in a for-profit college in south Florida.

Keywords: Business skills, college curriculum, entrepreneurial readiness, international students.

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185 A Study of Development to Take for the Enterprise of the Critical Success Factors in the Taiwan Szuchung Creek Hot Springs

Authors: Jui-Liang Hsu

Abstract:

The purpose of this study was to investigate the impact of the development of Szuchung Creek take for the cause of the critical success factors, This research is to use the depth interviews, document analysis and Modified-Delphi technique survey of nine depth interviews with experts and 14 experts of Modified-Delphi technique questionnaire and inviting as the research object, Szuchung Creek Hot Springs for the scope of the study. The results show, Szuchung Creek Hot Springs development take for career success factors for the following reasons: 1. Government. 2. Opportunities. 3. Factors of production. 4. Demand conditions. 5. Corporate structure and the degree of competition. 6. Related and supporting industries. Furthermore, Szuchung Creek hot springs, itself already has a number of critical success factors. Contingent less than or inadequacies by Szuchung Creek take for the enterprise development to take for the cause of the critical success factors as the basis for correcting, planning out for local use improvement strategies to achieve the objective of sustainable management.

Keywords: Hot spring industry, Critical Success Fators, Szuchung Creek, Take for the enterprise, Modified-Delphi technique, Hot Spring Areas.

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184 Faculty Stress at Higher Education: A Study on the Business Schools of Pakistan

Authors: Aqsa Akbar, Waheed Akhter

Abstract:

Job stress is one of the most important concepts for the today-s corporate as well as institutional world. The current study is conducted to identify the causes of faculty stress at Higher Education in Pakistan. For the purpose, Public & Private Business Schools of Punjab is selected as representative of Pakistan. A sample of 300 faculty members (214 males, 86 females) responded to the survey. Regression analysis shows that the Workload, Student Related issues and Role Conflicts are the major sources contributing significantly towards producing stress. The study also revealed that Private sector faculty members experienced more stress as compared to faculty in Public sector Business Schools. Moreover, females, younger ages, lower designation & low qualification faculty members experience more stress as compared to males, older ages, higher designation and high qualification. The study yield many significant results for the policy makers of Business Institutions.

Keywords: Faculty Stress, Higher Education, Stress Coping Strategies, Work Load

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183 Should Local Governments Expect Benefits from Special Economic Zones? The Case of Poland

Authors: R. Pastusiak, M. Jasiniak, A. Kaźmierska

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The impact of Special Economic Zones (SEZs) has been analyzed for many years by researchers. There are lot of theoretical studies proving the SEZs importance for regional development, however, there is lack of empirical studies (and they are mainly focused on China market) that are based on available data. The theoretical studies indicate the various impacts of enterprises operating within SEZs on the economy. The article proves that, in case of Poland, locating SEZs in municipalities is an important part of increasing municipalities’ income. Therefore SEZs have a positive impact on regional development. Municipality income is understood as taxes paid by taxpayers who depend on SEZ companies’ performance. The analysis includes the Corporate Income Tax (CIT), Personal Income Tax (PIT) and real estate tax. The effects of SEZs on regional development were narrowed to a few variables that are most significant for the financial system. The analysis indicates the significant impact of SEZs on the amount of taxes influencing the municipality budget.

Keywords: Government, local finance, municipal finance, Special Economic Zones.

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182 The Taste of Native Land in Everyday Practices of Repatriates – Variations by the Countries of Origin (by Field Materials)

Authors: Amanzhol Kalysh, Didar Kassymova, Aliya Isaeva

Abstract:

Practices of food sharing as part of the brotherhood and hospitality interpretation have been essential part of the Kazakh ethnic culture since early times. Dialogue in time and space between Kazakhs through differences in food interpretation among the ethnic repatriates may become a link connecting them and platform for stable relations with the host society or serious barrier on the way of their integration in the Kazakhstani society. The article elucidates by the field materials how some aspects of food culture differences among ethnic Kazakhs living abroad (XUAR of China) and ethnic repatriates in Kazakhstan may influence their integration path.

Keywords: Ethnic repatriation, food canon, Kazakh identity, oralman.

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181 Towards a Compliance Reporting using a Balanced Scorecard

Authors: Michael Amberg, Dipl. Kfm. Johannes C. Panitz

Abstract:

Compliance requires an effective communication within an enterprise as well as towards a company-s external environment. This requirement commences with the implementation of compliance within large scale compliance projects and still persists in the compliance reporting within standard operations. On the one hand the understanding of compliance necessities within the organization is promoted. On the other hand reduction of asymmetric information with compliance stakeholders is achieved. To reach this goal, a central reporting must provide a consolidated view of different compliance efforts- statuses. A concept which could be adapted for this purpose is the balanced scorecard by Kaplan / Norton. This concept has not been analyzed in detail concerning its adequacy for a holistic compliance reporting starting in compliance projects until later usage in regularly compliance operations. At first, this paper evaluates if a holistic compliance reporting can be designed by using the balanced scorecard concept. The current status of compliance reporting clearly shows that scorecards are generally accepted as a compliance reporting tool and are already used for corporate governance reporting. Additional specialized compliance IT - solutions exist in the market. After the scorecard-s adequacy is thoroughly examined and proofed, an example strategy map as the basis to derive a compliance balanced scorecard is defined. This definition answers the question on proceeding in designing a compliance reporting tool.

Keywords: Balanced Scorecard, Compliance, ComplianceReporting, Compliance Scorecard.

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180 Beyond Possibilities: Re- Reading Republican Ankara

Authors: Zelal Çinar

Abstract:

This paper aims to expose the effects of the ideological program of Turkish Republic on city planning, through the first plan of Ankara. As the new capital, Ankara was planned to be the ‘showcase’ of modern Turkey. It was to represent all new ideologies and the country’s cultural similarities with the west. At the same time it was to underline the national identity and independence of Turkish republic. To this end, a new plan for the capital was designed by German city planner Carl Christopher Lörcher. Diametrically opposed with the existing fabric of the city, this plan was built on the basis of papers and plans, on ideological aims. On the contrary, this paper argues that the city is a machine of possibilities, rather than a clear, materialized system.

Keywords: Architecture, ideology, modernization, urban planning.

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179 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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178 A Pairing-based Blind Signature Scheme with Message Recovery

Authors: Song Han, Elizabeth Chang

Abstract:

Blind signatures enable users to obtain valid signatures for a message without revealing its content to the signer. This paper presents a new blind signature scheme, i.e. identity-based blind signature scheme with message recovery. Due to the message recovery property, the new scheme requires less bandwidth than the identitybased blind signatures with similar constructions. The scheme is based on modified Weil/Tate pairings over elliptic curves, and thus requires smaller key sizes for the same level of security compared to previous approaches not utilizing bilinear pairings. Security and efficiency analysis for the scheme is provided in this paper.

Keywords: Blind Signature, Message Recovery, Pairings, Elliptic Curves, Blindness

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177 Establishing a Change Management Model for Precision Machinery Industry in Taiwan

Authors: Feng-Tsung Cheng, Shu-Li Wang, Mei-Fang Wu, Hui-Yu Chuang

Abstract:

The rapid development technology and widespread Internet make business environment changing a lot. In order to stand in the global market and to keep subsistence, “changing” is unspoken rule for the company’s survival. The purpose of this paper is building up change model by using SWOT, strategy map, KPI and change management theory. The research findings indicate that the company needs to deal with employee’s resistance emotion firstly before building up change model. The ways of providing performance appraisal reward, consulting and counseling mechanisms that will great help to achieve reducing staff negative emotions and motivate staff’s efficiencies also. To revise strategy map, modify corporate culture, and improve internal operational processes which is based on change model. Through the change model, the increasing growth rate of net income helps company to achieve the goals and be a leading brand of precision machinery industry.

Keywords: Organizational change, SWOT analysis, strategy maps, performance indicators.

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