Search results for: Financial Information.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4432

Search results for: Financial Information.

4072 MC and IC – What Is the Relationship?

Authors: O. V. Missioura

Abstract:

MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.

Keywords: Management Control (MC), Internal Control (IC), definition, causal link, COSO 1992/2004, CoCo (Canadian Institute of Chartered Accountants), Russian CG code (КОДЕКС) , limited and broad concepts MC and IC.

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4071 A Knowledge Acquisition Model Using Multi-Agents for KaaS

Authors: Dhanashree Nansaheb Kharde, Justus Selwyn

Abstract:

These days customer satisfaction plays vital role in any business. When customer searches for a product, significantly a junk of irrelevant information is what is given, leading to customer dissatisfaction. To provide exactly relevant information on the searched product, we are proposing a model of KaaS (Knowledge as a Service), which pre-processes the information using decision making paradigm using Multi-agents. Information obtained from various sources is taken to derive knowledge and they are linked to Cloud to capture new idea. The main focus of this work is to acquire relevant information (knowledge) related to product, then convert this knowledge into a service for customer satisfaction and deploy on cloud. For achieving these objectives we are have opted to use multi agents. They are communicating and interacting with each other, manipulate information, provide knowledge, to take decisions. The paper discusses about KaaS as an intelligent approach for Knowledge acquisition.

Keywords: Knowledge acquisition, multi-agents, intelligent user interface, ontology, intelligent agent.

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4070 Aged Society: A Pitfall

Authors: Siti Norfazlina Yusoff, Noorlailahusna Mohd Yusof

Abstract:

The aging of the workforce is occurring globally and has significant impact on organizations. The Malaysian population is ageing. Although, not as quickly as the populations of a number of Asian nations, or of parts of Europe; the rate is sufficient to cause a concern. The life expectancy of Malaysians has increased in year 2012 with an average of 73.8 years or equal to 71.1 years for males and 76.7 years for females. The birth and death rates are 26.05 births/1,000 population and 5.29 deaths/1,000 population respectively. These figures have placed a greater liability on the government’s shoulder, and have become a push factor for the country to revise a new retirement age for the public servants. The ‘aged population’ impinged on the new challenges faced by the Malaysian government, which had to deal with an unproductive aged workforce. A new retirement age from 58 to 60 years old has been introduced and this could have a positive effect on this cohort, in maintaining financial security. However, keeping older employees might affect organizations’ performance and productivity. The organizations need to pay more attention on them, since they are less effective and might be affected by numerous health problems. An innovative culture should be introduced and this could be a good indicator for organizations that deal with these ‘expensive’ workers.

Keywords: Aged workforce, financial relief, innovative culture retirement policy.

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4069 Knowledge and Information Sharing in the Opinion of the Polish Academic Community

Authors: Marzena Świgoń

Abstract:

The purpose of this paper is to describe the perceptions of knowledge and information sharing by the Polish academic community. An electronic questionnaire was used to gather opinions of respondents. The presented results are a part of the findings of empirical studies carried out amongst academics from various types of universities and academia located throughout Poland.

Keywords: Academics, Information Sharing, Knowledge Sharing, Scholarly Communication.

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4068 Information System for Data Selection and New Information Acquisition for Reconfigurable Multifunctional Machine Tools

Authors: Sasho Guergov

Abstract:

The purpose of the paper is to develop an informationcontrol environment for overall management and self-reconfiguration of the reconfigurable multifunctional machine tool for machining both rotation and prismatic parts and high concentration of different technological operations - turning, milling, drilling, grinding, etc. For the realization of this purpose on the basis of defined sub-processes for the implementation of the technological process, architecture of the information-search system for machine control is suggested. By using the object-oriented method, a structure and organization of the search system based on agents and manager with central control are developed. Thus conditions for identification of available information in DBs, self-reconfiguration of technological system and entire control of the reconfigurable multifunctional machine tool are created.

Keywords: Information system, multifunctional machine tool, reconfigurable machine tool, search system.

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4067 Exploring the Role of Private Commercial Banks in Increasing Small and Medium Size Enterprises’ Financial Accessibility in Developing Countries: A Study in Bangladesh

Authors: Khondokar Farid Ahmmed, Robin Bown

Abstract:

It is widely recognized that the formal financing of Small and Medium Size Enterprises (SMEs) by Private Commercial Banks (PCBs) is restricted. Due to changing financial market competition, SMEs are now important customers to PCBs in the member countries of the Asian Development Bank (ADB). Various initiatives in enhancing the efficiency of risk assessment of PCBs have failed in increasing financing accessibility in the traditional financing system where information asymmetry is a key constraint. In this circumstance, PCBs need to undertake a holistic approach. Holistic approach refers to methods that attempt to fundamentally change established traditions. To undertake holistic approach, this study intends to find the entire established financing culture between PCBs and SMEs in a new lens beyond the tradition on the basis of two basic questions: “What is the traditional lending culture between PCBs and SMEs” and “What could be potential role of PCBs to develop that culture where focusing on SME financing to PCBs". This study considered formal SME financing in Bangladesh by focusing on SMEs applying for their first loan. Bangladesh is a member country of ADB. The data collection method is semi-structured and we utilized face-to-face interviews with in-depth branch managers, higher officials and owner-managers of SME customers of PCBs and higher officials of SME Foundation and the Bangladesh central bank. Discourse analysis method was used for data analysis on the frame of thematic discussion fully based on participants’ views. The research found that branch managers and loan officers have a high level of power in assessing and financing decision-making. There is a changing attitude in PCB sector in requiring flexible collateral assets. Branch managers (Loan Officers) consider value of business prospect of owner-mangers as complementary of collateral assets. However, the study found the assessment process of business prospect is entirely unstructured and linked with socio-cultural settings that does not support PCBs’ changing manner in terms of collateral requirement. The study redefined and classified collateral assets to include all financing constructs in a structure. The degree of value of the collateral assets determines the degree of business prospects. This study suggested applying an outside classroom-learning paradigm such as “knowledge tour” to enhance the value of the kinds of collateral assets. This is the scope of PCBs in increasing SMEs’ financing eligibility in win-win basis. The findings and proposition could be effective in other ADB member countries and audiences in the field.

Keywords: CCA, financing, information asymmetry, PCA, PCB, financing.

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4066 Studying the Influence of Logistics on Organizational Performance through a Supply Chain Strategy: Case Study in Goldiran Electronics Co.

Authors: Ali Hajiesmaeili, Mehdi Rahimi, Ehsan Jaberi, Amir Abbas Hosseini

Abstract:

The purpose of this study is investigating the influences of logistics performance on organizational performance including both marketing & financial aspects, and showing the financial impacts of selecting the right marketing and logistics priorities in line with their supply chain type, and also giving the practitioners an advance identification of their priorities and participation types of supply chain, and the best combination of their strategies and resources in this regard. We made use of the original model’s questionnaire to gather all expert’s data and also SPSS and AMOS Ver.22 to analyze the gathered data. CFA method was also used to test whether a relationship between observed variables and their underlying latent constructs exists. Supply chain strategy implementation leads to logistics performance improvement, and marketing performance will be affected as well. Logistics service providers should focus on enhancement of supply chain performance, since logistics performance has been considered as a basis of evaluation of supply chain management strategy. Consequently, performance of the organization will be enhanced. This case is the first research made in Iran that analyzes the relationship between Logistics & Organizational performance in Home Appliances and Home Entertainment companies.

Keywords: Logistics, organizational performance, supply chain, supply chain strategy.

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4065 Designing a Single-Floor Structure for the Control Room of a Petroleum Refinery and Assessing the Resistance of Such a Structure against Gas Explosion Load

Authors: Amin Lotfi Eghlim, Mehran pourgholi

Abstract:

Explosion occurs due to sudden release of energy. Common examples of explosion include chemical, atomic, heat, and pressure tank (due to ignition) explosions. Petroleum, gas, and petrochemical industries operations are threatened by natural risks and processes. Fires and explosions are the greatest process risks which cause financial damages. This study aims at designing a single-floor structure for the control room of a petroleum refinery to be resistant against gas explosion loads, and the information related to the structure specifications have been provided regarding the fact that the structure is made on the ground's surface. In this research, the lateral stiffness of single pile is calculated by SPPLN.FOR computer program, and its value for 13624 KN/m single pile has been assessed. The analysis used due to the loading conditions, is dynamic nonlinear analysis with direct integration method.

Keywords: Gas Explosion Load, Petroleum Refinery, Single-Floor Structure

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4064 Interdisciplinary Principles of Field-Like Coordination in the Case of Self-Organized Social Systems1

Authors: D. Plikynas, S. Masteika, A. Budrionis

Abstract:

This interdisciplinary research aims to distinguish universal scale-free and field-like fundamental principles of selforganization observable across many disciplines like computer science, neuroscience, microbiology, social science, etc. Based on these universal principles we provide basic premises and postulates for designing holistic social simulation models. We also introduce pervasive information field (PIF) concept, which serves as a simulation media for contextual information storage, dynamic distribution and organization in social complex networks. PIF concept specifically is targeted for field-like uncoupled and indirect interactions among social agents capable of affecting and perceiving broadcasted contextual information. Proposed approach is expressive enough to represent contextual broadcasted information in a form locally accessible and immediately usable by network agents. This paper gives some prospective vision how system-s resources (tangible and intangible) could be simulated as oscillating processes immersed in the all pervasive information field.

Keywords: field-based coordination, multi-agent systems, information-rich social networks, pervasive information field

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4063 Analysis of Supply Side Factors Affecting Bank Financing of Non-Oil Exports in Nigeria

Authors: Sama’ila Idi Ningi, Abubakar Yusuf Dutse

Abstract:

The banking sector poses a lot of problems in Nigeria in general and the non-oil export sector in particular. The banks' lack effectiveness in handling small, medium or long-term credit risk (lack of training of loan officers, lack of information on borrowers and absence of a reliable credit registry) results in non-oil exporters being burdened with high requirements, such as up to three years of financial statements, enough collateral to cover both the loan principal and interest (including a cash deposit that may be up to 30% of the loans' net present value), and to provide every detail of the international trade transaction in question. The stated problems triggered this research. Consequently, information on bank financing of non-oil exports was collected from 100 respondents from the 20 Deposit Money Banks (DMBs) in Nigeria. The data was analysed by the use of descriptive statistics correlation and regression. It is found that, Nigerian banks are participants in the financing of non-oil exports. Despite their participation, the rate of interest for credit extended to non-oil export is usually high, ranging between 15-20%. Small and medium sized non-oil export businesses lack the credit history for banks to judge them as reputable. Banks also consider the non-oil export sector very risky for investment. The banks actually do grant less credit than the exporters may require and therefore are not properly funded by banks. Banks grant very low volume of foreign currency loan in addition to, unfavorable exchange rate at which Naira is exchanged to the Dollar and other currencies in the country. This makes importation of inputs costly and negatively impacted on the non-oil export performance in Nigeria.

Keywords: Supply Side Factors, Bank Financing, Non-Oil Exports.

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4062 Historical Geography of Lykaonia Region

Authors: Asuman Baldiran, Erdener Pehlivan

Abstract:

In this study, the root of the name Lykaonia and the geographical area defined as Lykaonia Region are mentioned. In this context, information concerning the settlements of Paleolithic Age, Neolithic Age and Chalcolithic Age are given place. Particularly the settlements belonging to Classical Age are localized and brief information about the history of these settlements is provided. In the light of this information, roads of Antique period in the region are evaluated.

Keywords: Ancient Cities, Central Anatolia, Historical Geography, Lykaonia Region.

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4061 Poor Medical Waste Management (MWM) Practices and Its Risks to Human Health and the Environment: A Literature Review

Authors: Babanyara Y. Y., Ibrahim D. B., Garba T., Bogoro A. G., Abubakar, M. Y.

Abstract:

Medical care is vital for our life, health and well-being. But the waste generated from medical activities can be hazardous, toxic and even lethal because of their high potential for diseases transmission. The hazardous and toxic parts of waste from healthcare establishments comprising infectious, medical and radioactive material as well as sharps constitute a grave risks to mankind and the environment, if these are not properly treated / disposed or are allowed to be mixed with other municipal waste. In Nigeria, practical information on this aspect is inadequate and research on the public health implications of poor management of medical wastes is few and limited in scope. Findings drawn from Literature particularly in the third world countries highlights financial problems, lack of awareness of risks involved in MWM, lack of appropriate legislation and lack of specialized MWM staff. The paper recommends how MWM practices can be improved in medical facilities.

Keywords: Environmental pollution, infectious, management, medical waste, public health.

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4060 Spatially Random Sampling for Retail Food Risk Factors Study

Authors: Guilan Huang

Abstract:

In 2013 and 2014, the U.S. Food and Drug Administration (FDA) collected data from selected fast food restaurants and full service restaurants for tracking changes in the occurrence of foodborne illness risk factors. This paper discussed how we customized spatial random sampling method by considering financial position and availability of FDA resources, and how we enriched restaurants data with location. Location information of restaurants provides opportunity for quantitatively determining random sampling within non-government units (e.g.: 240 kilometers around each data-collector). Spatial analysis also could optimize data-collectors’ work plans and resource allocation. Spatial analytic and processing platform helped us handling the spatial random sampling challenges. Our method fits in FDA’s ability to pinpoint features of foodservice establishments, and reduced both time and expense on data collection.

Keywords: Geospatial technology, restaurant, retail food risk factors study, spatial random sampling.

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4059 The Effect on Lead Times When Normalizing a Supply Chain Process

Authors: Bassam Istanbouli

Abstract:

Organizations are living in a very competitive and dynamic environment which is constantly changing. In order to achieve a high level of service, the products and processes of these organizations need to be flexible and evolvable. If the supply chains are not modular and well designed, changes can bring combinatorial effects to most areas of a company from its management, financial, documentation, logistics and its information structure. Applying the normalized system’s concept to segments of the supply chain may help in reducing those ripple effects, but it may also increase lead times. Lead times are important and can become a decisive element in gaining customers. Industries are always under the pressure in providing good quality products, at competitive prices, when and how the customer wants them. Most of the time, the customers want their orders now, if not yesterday. The above concept will be proven by examining lead times in a manufacturing example before and after applying normalized systems concept to that segment of the chain. We will then show that although we can minimize the combinatorial effects when changes occur, the lead times will be increased.

Keywords: Supply chain, lead time, normalization, modular.

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4058 Value-Relevance of Accounting Information:Evidence from Iranian Emerging Stock Exchange

Authors: Ali Faal Ghayoumi, Mahmoud Dehghan Nayeri, Manouchehre Ansari, Taha Raeesi

Abstract:

This study aims to investigate empirically the valuerelevance of accounting information to domestic investors in Tehran stock exchange from 1999 to 2006. During the present research impacts of two factors, including positive vs. negative earnings and the firm size are considered as well. The authors used earnings per share and annual change of earnings per share as the income statement indices, and book value of equity per share as the balance sheet index. Return and Price models through regression analysis are deployed in order to test the research hypothesis. Results depicted that accounting information is value-relevance to domestic investors in Tehran Stock Exchange according to both studied models. However, income statement information has more value-relevance than the balance sheet information. Furthermore, positive vs. negative earnings and firm size seems to have significant impact on valuerelevance of accounting information.

Keywords: Value-Relevance of Accounting Information, Iranianstock exchange, Return Model, Price Model

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4057 Hippocampus Segmentation using a Local Prior Model on its Boundary

Authors: Dimitrios Zarpalas, Anastasios Zafeiropoulos, Petros Daras, Nicos Maglaveras

Abstract:

Segmentation techniques based on Active Contour Models have been strongly benefited from the use of prior information during their evolution. Shape prior information is captured from a training set and is introduced in the optimization procedure to restrict the evolution into allowable shapes. In this way, the evolution converges onto regions even with weak boundaries. Although significant effort has been devoted on different ways of capturing and analyzing prior information, very little thought has been devoted on the way of combining image information with prior information. This paper focuses on a more natural way of incorporating the prior information in the level set framework. For proof of concept the method is applied on hippocampus segmentation in T1-MR images. Hippocampus segmentation is a very challenging task, due to the multivariate surrounding region and the missing boundary with the neighboring amygdala, whose intensities are identical. The proposed method, mimics the human segmentation way and thus shows enhancements in the segmentation accuracy.

Keywords: Medical imaging & processing, Brain MRI segmentation, hippocampus segmentation, hippocampus-amygdala missingboundary, weak boundary segmentation, region based segmentation, prior information, local weighting scheme in level sets, spatialdistribution of labels, gradient distribution on boundary.

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4056 Entanglement-based Quantum Computing by Diagrams of States

Authors: Sara Felloni, Giuliano Strini

Abstract:

We explore entanglement in composite quantum systems and how its peculiar properties are exploited in quantum information and communication protocols by means of Diagrams of States, a novel method to graphically represent and analyze how quantum information is elaborated during computations performed by quantum circuits. We present quantum diagrams of states for Bell states generation, measurements and projections, for dense coding and quantum teleportation, for probabilistic quantum machines designed to perform approximate quantum cloning and universal NOT and, finally, for quantum privacy amplification based on entanglement purification. Diagrams of states prove to be a useful approach to analyze quantum computations, by offering an intuitive graphic representation of the processing of quantum information. They also help in conceiving novel quantum computations, from describing the desired information processing to deriving the final implementation by quantum gate arrays.

Keywords: Diagrams of states, entanglement, quantum circuits, quantum information.

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4055 Watermark Bit Rate in Diverse Signal Domains

Authors: Nedeljko Cvejic, Tapio Sepp

Abstract:

A study of the obtainable watermark data rate for information hiding algorithms is presented in this paper. As the perceptual entropy for wideband monophonic audio signals is in the range of four to five bits per sample, a significant amount of additional information can be inserted into signal without causing any perceptual distortion. Experimental results showed that transform domain watermark embedding outperforms considerably watermark embedding in time domain and that signal decompositions with a high gain of transform coding, like the wavelet transform, are the most suitable for high data rate information hiding. Keywords?Digital watermarking, information hiding, audio watermarking, watermark data rate.

Keywords: Digital watermarking, information hiding, audio watermarking, watermark data rate.

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4054 Estimating Correlation Dimension on Japanese Candlestick, Application to FOREX Time Series

Authors: S. Mahmoodzadeh, J. Shahrabi, M. A. Torkamani, J. Sabaghzadeh Ghomi

Abstract:

Recognizing behavioral patterns of financial markets is essential for traders. Japanese candlestick chart is a common tool to visualize and analyze such patterns in an economic time series. Since the world was introduced to Japanese candlestick charting, traders saw how combining this tool with intelligent technical approaches creates a powerful formula for the savvy investors. This paper propose a generalization to box counting method of Grassberger-Procaccia, which is based on computing the correlation dimension of Japanese candlesticks instead commonly used 'close' points. The results of this method applied on several foreign exchange rates vs. IRR (Iranian Rial). Satisfactorily show lower chaotic dimension of Japanese candlesticks series than regular Grassberger-Procaccia method applied merely on close points of these same candles. This means there is some valuable information inside candlesticks.

Keywords: Chaos, Japanese candlestick, generalized box counting, strange attractor.

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4053 The Potential Benefits of Multimedia Information Representation in Enhancing Students’ Critical Thinking and History Reasoning

Authors: Ang Ling Weay, Mona Masood

Abstract:

This paper discusses the potential benefits of an interactive multimedia information representation in enhancing students’ critical thinking aligned with history reasoning in learning history amongst Secondary School students in Malaysia. Two modes of multimedia information representation were implemented; chronologic and thematic information representations. A qualitative study of an unstructured interview was conducted among two history teachers, one history education lecturer, two i-think experts, and five students from Form Four secondary school. The interview was to elicit their opinions on the implementation of thinking maps and interactive multimedia information representation in history learning. The key elements of the interactive multimedia (e.g. multiple media, user control, interactivity and use of timelines and concept maps) were then considered to improve the learning process. Findings of the preliminary investigation reveal that the interactive multimedia information representations have the potential benefits to be implemented as an instructional resource in enhancing students’ higher order thinking skills (HOTs). This paper concludes by giving suggestions for future work.

Keywords: Multimedia Information Representation, Critical Thinking, History Reasoning, Chronological and Thematic Information Representation.

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4052 Bayesian Meta-Analysis to Account for Heterogeneity in Studies Relating Life Events to Disease

Authors: Elizabeth Stojanovski

Abstract:

Associations between life events and various forms of cancers have been identified. The purpose of a recent random-effects meta-analysis was to identify studies that examined the association between adverse events associated with changes to financial status including decreased income and breast cancer risk. The same association was studied in four separate studies which displayed traits that were not consistent between studies such as the study design, location, and time frame. It was of interest to pool information from various studies to help identify characteristics that differentiated study results. Two random-effects Bayesian meta-analysis models are proposed to combine the reported estimates of the described studies. The proposed models allow major sources of variation to be taken into account, including study level characteristics, between study variance and within study variance, and illustrate the ease with which uncertainty can be incorporated using a hierarchical Bayesian modelling approach.

Keywords: Random-effects, meta-analysis, Bayesian, variation.

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4051 The Study of Cost Accounting in S Company Based On TDABC

Authors: Heng Ma

Abstract:

Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: Third-party logistics enterprises, TDABC, cost management, S company.

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4050 Users- Motivation and Satisfaction with IS

Authors: Abbas Moshref Razavi, Rodina Ahmad

Abstract:

To motivate users to adopt and use information systems effectively, the nature of motivation should be carefully investigated. People are usually motivated within ongoing processes which include a chain of states such as perception, stimulation, motivation, actions and reactions and finally, satisfaction. This study assumes that the relevant motivation processes should be executed in a proper and continuous manner to be able to persistently motivate and re-motivate people in organizational settings and towards information systems. On this basis, the study attempts to propose possible relationships between this process-nature view of motivation in terms of the common chain of states and the nearly unique properties of information systems as is perceived by users in the sense of a knowledgeable and authoritative entity. In the conclusion section, some guidelines for practitioners are suggested to ease their tasks for motivating people to adopt and use information systems.

Keywords: Information Systems, Satisfaction, Motivation

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4049 A Case Study of Al-Shifa: A Healthcare Information System in Oman

Authors: Khamis Al-Gharbi, Said M. Gattoufi, Ali H. Al-Badi, Ali Al-Hashmi

Abstract:

The case study presents the progression of a project management of Al-Shifa, a healthcare information system in Oman. The case study describes the evolution of the implementation of a healthcare information system tailored to meet the needs of the healthcare units under the supervision of the Ministry of Health (MOH) in Oman. A focus group methodology was used for collecting the relevant information from the main project's stakeholders. In addition reports about the project made available for the researchers. The case analysis is made based on the Project Management approach developed by the Project Management Institute (PMI). The main finding that there was no formal project management approach adopted by the MOH for the development and implementation of the herewith mentioned healthcare information system project. Furthermore, the project had suffered a scope creep in terms of features, cost and time-schedule. The recommendations of the authors, for the rescue of the project from its current dilemma, consist of technological, administrative and human resources development actions.

Keywords: Al-Shifa, Information system, Healthcare, Oman, Project Management.

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4048 Government of Ghana’s Budget: An Assessment of Its Compliance with Fundamental Budgeting Principles

Authors: Mohammed Sani Abdulai

Abstract:

Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana’s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana’s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana’s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting.

Keywords: Annulaity, Balanced Budget, Budget Unity, Budgetary Principles, OECD’s Principles on Budgetary Governance, Open Budget Index, Public Expenditure and Financial Accountability, Universality.

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4047 A Review of Critical Success Factor in Building Maintenance Management Practice for University Sector

Authors: S.H. Zulkarnain, E.M.A Zawawi, M.Y. A. Rahman, N.K.F. Mustafa

Abstract:

Building maintenance plays an important role among other activities in building operation. Building defect and damages are part of the building maintenance 'bread and butter' as their input indicated in the building inspection is very much justified, particularly as to determine the building performance. There will be no escape route or short cut from building maintenance work. This study attempts to identify a competitive performance that translates the Critical Success Factor achievements and satisfactorily meet the university-s expectation. The quality and efficiency of maintenance management operation of building depends, to some extent, on the building condition information, the expectation from the university sector and the works carried out for each maintenance activity. This paper reviews the critical success factor in building maintenance management practice for university sectors from four (4) perspectives which include (1) customer (2) internal processes (3) financial and (4) learning and growth perspective. The enhancement of these perspectives is capable to reach the maintenance management goal for a better living environment in university campus.

Keywords: Building maintenance, Critical Success Factor, Management, University

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4046 Testing Database of Information System using Conceptual Modeling

Authors: Bogdan Walek, Cyril Klimes

Abstract:

This paper focuses on testing database of existing information system. At the beginning we describe the basic problems of implemented databases, such as data redundancy, poor design of database logical structure or inappropriate data types in columns of database tables. These problems are often the result of incorrect understanding of the primary requirements for a database of an information system. Then we propose an algorithm to compare the conceptual model created from vague requirements for a database with a conceptual model reconstructed from implemented database. An algorithm also suggests steps leading to optimization of implemented database. The proposed algorithm is verified by an implemented prototype. The paper also describes a fuzzy system which works with the vague requirements for a database of an information system, procedure for creating conceptual from vague requirements and an algorithm for reconstructing a conceptual model from implemented database.

Keywords: testing, database, relational database, information system, conceptual model, fuzzy, uncertain information, database testing, reconstruction, requirements, optimization

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4045 Digitization of Television Broadcasting in Nigeria Review

Authors: Samaila Balarabe

Abstract:

Information and Communication Technology (ICT) has opened up new and robust ways of sending and receiving information at global level. Any type of information including voice and video is sent to the diverse publics, who equally have variety of choices. Thus, the development of any nation is tied to efficient information dissemination. In Nigeria, television broadcasting started in 1959 with the establishment of the Western Nigeria Television (WNTV) by the opposition leader, Chief Obafemi Awolowo. Later on, the government took over the station and fully controlled it. Subsequently, regional stations were opened to propagate government policies and programs. The television industry in Nigeria continued to grow in terms of viewership and number with over fifty national television stations and twenty five private ones. Thus, existing documents on digitization of television broadcasting industry and related literature were used as the main source of information. Therefore, this paper analyses the efforts being made by the Nigerian government through its ICT policy towards digitization of its television broadcasting in order to cope with the global trend. Recommendations are proffered with a view to achieving the target goal.

Keywords: Broadcasting, Digitization, Information, Television.

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4044 The Internet and Small Medium-Sized Enterprises (SMES) in Jordan

Authors: Sattam Allahawiah, Haroon Altarawneh, Sameer Alamro

Abstract:

Because of its global reach, reduction of time restraints, and ability to reduce costs and increase sales, use of the Internet, the World Wide Web (WWW), and related technologies can be a competitive tool in the arsenal of small and medium-sized enterprises (SMEs). Countries the world over are interested in the successful adoption of the Internet by SMEs. Because a vast majority of jobs come from that sector, greater financial success of SMEs translates into greater job growth and, subsequently, higher tax revenue to the government. This research investigated the level of Internet usage for business solutions by small and medium enterprises in Jordan. Through the survey of a random sample of 100 firms with less than 500 employees and from data obtained from this survey that formed the basis for our study, we found that a majority of respondents use the Internet in business activities , the adoption of the Internet as a business tool is limited to a brochure where Web site which primarily provides one way. As such, there wasn't interactive information about the company and its products and services.

Keywords: Internet, SMEs, e-commerce, website, e-business, IT.

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4043 Use of Bayesian Network in Information Extraction from Unstructured Data Sources

Authors: Quratulain N. Rajput, Sajjad Haider

Abstract:

This paper applies Bayesian Networks to support information extraction from unstructured, ungrammatical, and incoherent data sources for semantic annotation. A tool has been developed that combines ontologies, machine learning, and information extraction and probabilistic reasoning techniques to support the extraction process. Data acquisition is performed with the aid of knowledge specified in the form of ontology. Due to the variable size of information available on different data sources, it is often the case that the extracted data contains missing values for certain variables of interest. It is desirable in such situations to predict the missing values. The methodology, presented in this paper, first learns a Bayesian network from the training data and then uses it to predict missing data and to resolve conflicts. Experiments have been conducted to analyze the performance of the presented methodology. The results look promising as the methodology achieves high degree of precision and recall for information extraction and reasonably good accuracy for predicting missing values.

Keywords: Information Extraction, Bayesian Network, ontology, Machine Learning

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