Search results for: sources contribution.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1501

Search results for: sources contribution.

1141 Unveiling the Indonesian Identity through Proverbial Expressions: The Relation of Meaning between Authority and Globalization

Authors: Prima Gusti Yanti, Fairul Zabadi

Abstract:

The purpose of the study is to find out relation of moral massage between the authority and globalization in proverb. Proverb is one of the many forms of cultural identity of the Indonesian/Malay people filled with moral values. The values contained within those proverbs are beneficial not only to the society, but also to those who held power amidst on this era of globalization. The method being used is qualitative research through content analysis which is done by describing and uncovering the forms and meanings of proverbs used within Indonesia Minangkabau society. Sources for this study’s data were extracted from a Minangkabau native speaker in the sub district of Tanah Abang, Jakarta. Said sources were retrieved through a series of interviews with the Minangkabau native speaker, whose speech is still adorned with idiomatic expressions. The research findings show that there are 30 existed proverbs or idiomatic expressions in the Minangkabau language often used by its indigenous people. The thirty data contain moral values which are closely interwoven with the matter of power and globalization. Analytical results show that the fourteen moral values contained within proverbs reflect a firm connection between rule and power in globalization; such as: responsible, brave, togetherness and consensus, tolerance, politeness, thorough and meticulous, honest and keeping promise, ingenious and learning, care, self-correction, be fair, alert, arbitrary, self-awareness. Structurally, proverbs possess an unchangeably formal construction; symbolically, proverbs possess meanings that are clearly decided through ethnographic communicative factors along with situational and cultural contexts. Values contained within proverbs may be used as a guide in social management, be it between fellow men, between men and nature, or even between men and their Creator. Therefore, the meanings and values contained within the morals of proverbs could also be utilized as a counsel for those who rule and in charge of power in order to stem the tides of globalization that had already spread into sectoral, territorial and educational continuums.

Keywords: Continuum, globalization, identity, proverb, rule-power.

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1140 Services-Oriented Model for the Regulation of Learning

Authors: Mohamed Bendahmane, Brahim Elfalaki, Mohammed Benattou

Abstract:

One of the major sources of learners' professional difficulties is their heterogeneity. Whether on cognitive, social, cultural or emotional level, learners being part of the same group have many differences. These differences do not allow to apply the same learning process at all learners. Thus, an optimal learning path for one, is not necessarily the same for the other. We present in this paper a model-oriented service to offer to each learner a personalized learning path to acquire the targeted skills.

Keywords: Service-oriented architecture, learning path, web service, personalization, trace analysis.

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1139 Photovoltaic Array Sizing for PV-Electrolyzer

Authors: Panhathai Buasri

Abstract:

Hydrogen that used as fuel in fuel cell vehicles can be produced from renewable sources such as wind, solar, and hydro technologies. PV-electrolyzer is one of the promising methods to produce hydrogen with zero pollution emission. Hydrogen production from a PV-electrolyzer system depends on the efficiency of the electrolyzer and photovoltaic array, and sun irradiance at that site. In this study, the amount of hydrogen is obtained using mathematical equations for difference driving distance and sun peak hours. The results show that the minimum of 99 PV modules are used to generate 1.75 kgH2 per day for two vehicles.

Keywords: About four key words or phrases in alphabetical order, separated by commas.

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1138 An Ultra-Low Output Impedance Power Amplifier for Tx Array in 7-Tesla Magnetic Resonance Imaging

Authors: Ashraf Abuelhaija, Klaus Solbach

Abstract:

In Ultra high-field MRI scanners (3T and higher), parallel RF transmission techniques using multiple RF chains with multiple transmit elements are a promising approach to overcome the high-field MRI challenges in terms of inhomogeneity in the RF magnetic field and SAR. However, mutual coupling between the transmit array elements disturbs the desirable independent control of the RF waveforms for each element. This contribution demonstrates a 18 dB improvement of decoupling (isolation) performance due to the very low output impedance of our 1 kW power amplifier.

Keywords: EM coupling, Inter-element isolation, Magnetic resonance imaging (MRI), Parallel Transmit.

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1137 Information and Communication Technologies vs. Education and Training: Contribution to Understand the Millennials’ Generational Effect

Authors: Fauquet-Alekhine Philippe

Abstract:

Information and Communication Technologies (ICT) are increasing in importance everyday, especially since the 90’s (last decade of birth for the Millennials generation). While social interactions involving the Millennials generation have been studied, a lack of investigation remains regarding the use of the ICT by this generation as well as the impact on outcomes in education and professional training. Observing and interviewing students preparing a MSc, we aimed at characterizing the interaction students-ICT during the courses. We found that up to 50% of the students (mainly female) could use ICT during courses at a rate of 0.84 occurrence/minutes for some of them, and they thought this involvement did not disturb learning, even was helpful. As recent researches show that multitasking leads people think they are much better than they actually are, further observations with assessments are needed to conclude whether or not the use ICT by students during the courses is a real strength.

Keywords: Education, ICT, generational effect, training.

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1136 Representations of Childcare Robots as a Controversial Issue

Authors: Raya A. Jones

Abstract:

This paper interrogates online representations of robot companions for children, including promotional material by manufacturers, media articles and technology blogs. The significance of the study lies in its contribution to understanding attitudes to robots. The prospect of childcare robots is particularly controversial ethically, and is associated with emotive arguments. The sampled material is restricted to relatively recent posts (the past three years) though the analysis identifies both continuous and changing themes across the past decade. The method extrapolates social representations theory towards examining the ways in which information about robotic products is provided for the general public. Implications for social acceptance of robot companions for the home and robot ethics are considered.

Keywords: Acceptance of robots, childcare robots, ethics, social representations.

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1135 Integrating Agents and Computational Intelligence Techniques in E-learning Environments

Authors: Konstantinos C. Giotopoulos, Christos E. Alexakos, Grigorios N. Beligiannis, Spiridon D.Likothanassis

Abstract:

In this contribution a newly developed elearning environment is presented, which incorporates Intelligent Agents and Computational Intelligence Techniques. The new e-learning environment is constituted by three parts, the E-learning platform Front-End, the Student Questioner Reasoning and the Student Model Agent. These parts are distributed geographically in dispersed computer servers, with main focus on the design and development of these subsystems through the use of new and emerging technologies. These parts are interconnected in an interoperable way, using web services for the integration of the subsystems, in order to enhance the user modelling procedure and achieve the goals of the learning process.

Keywords: E-learning environments, intelligent agents, user modeling, Bayesian Networks, computational intelligence.

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1134 Is Management Science doing Enough to Improve Healthcare?

Authors: Lalit Garg, Sally McClean, Maria Barton

Abstract:

Healthcare issues continue to pose huge problems and incur massive costs. As a result there are many challenging problems still unresolved. In this paper, we will carry out an extensive scientific survey of different areas of management and planning in an attempt to identify where there has already been a substantial contribution from management science methods to healthcare problems and where there is a clear potential for more work to be done. The focus will be on the read-across to the healthcare domain from such approaches applied generally to management and planning and how the methods can be used to improvement patient care. We conclude that, since the healthcare domain significantly differs from traditional areas of management and planning, in some cases there is a need to modify the approaches so as to incorporate the complexities of healthcare, and fully exploit the potential for improvement.

Keywords: Management science, management and planning, transforming services, healthcare.

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1133 Interactive, Topic-Oriented Search Support by a Centroid-Based Text Categorisation

Authors: Mario Kubek, Herwig Unger

Abstract:

Centroid terms are single words that semantically and topically characterise text documents and so may serve as their very compact representation in automatic text processing. In the present paper, centroids are used to measure the relevance of text documents with respect to a given search query. Thus, a new graphbased paradigm for searching texts in large corpora is proposed and evaluated against keyword-based methods. The first, promising experimental results demonstrate the usefulness of the centroid-based search procedure. It is shown that especially the routing of search queries in interactive and decentralised search systems can be greatly improved by applying this approach. A detailed discussion on further fields of its application completes this contribution.

Keywords: Search algorithm, centroid, query, keyword, cooccurrence, categorisation.

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1132 Wasting Human and Computer Resources

Authors: Mária Csernoch, Piroska Biró

Abstract:

The legends about “user-friendly” and “easy-to-use” birotical tools (computer-related office tools) have been spreading and misleading end-users. This approach has led us to the extremely high number of incorrect documents, causing serious financial losses in the creating, modifying, and retrieving processes. Our research proved that there are at least two sources of this underachievement: (1) The lack of the definition of the correctly edited, formatted documents. Consequently, end-users do not know whether their methods and results are correct or not. They are not aware of their ignorance. They are so ignorant that their ignorance does not allow them to realize their lack of knowledge. (2) The end-users’ problem solving methods. We have found that in non-traditional programming environments end-users apply, almost exclusively, surface approach metacognitive methods to carry out their computer related activities, which are proved less effective than deep approach methods. Based on these findings we have developed deep approach methods which are based on and adapted from traditional programming languages. In this study, we focus on the most popular type of birotical documents, the text based documents. We have provided the definition of the correctly edited text, and based on this definition, adapted the debugging method known in programming. According to the method, before the realization of text editing, a thorough debugging of already existing texts and the categorization of errors are carried out. With this method in advance to real text editing users learn the requirements of text based documents and also of the correctly formatted text. The method has been proved much more effective than the previously applied surface approach methods. The advantages of the method are that the real text handling requires much less human and computer sources than clicking aimlessly in the GUI (Graphical User Interface), and the data retrieval is much more effective than from error-prone documents.

Keywords: Deep approach metacognitive methods, error-prone birotical documents, financial losses, human and computer resources.

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1131 Computational Intelligence Techniques and Agents- Technology in E-learning Environments

Authors: Konstantinos C. Giotopoulos, Christos E. Alexakos, Grigorios N. Beligiannis, Spiridon D.Likothanassis

Abstract:

In this contribution a newly developed e-learning environment is presented, which incorporates Intelligent Agents and Computational Intelligence Techniques. The new e-learning environment is constituted by three parts, the E-learning platform Front-End, the Student Questioner Reasoning and the Student Model Agent. These parts are distributed geographically in dispersed computer servers, with main focus on the design and development of these subsystems through the use of new and emerging technologies. These parts are interconnected in an interoperable way, using web services for the integration of the subsystems, in order to enhance the user modelling procedure and achieve the goals of the learning process.

Keywords: Computational Intelligence, E-learning Environments, Intelligent Agents, User Modelling, Bayesian Networks.

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1130 A Visco-elastic Model for High-density Cellulose Insulation Materials

Authors: Jonas Engqvist, Per Hard af Segerstad, Birger Bring, Mathias Wallin

Abstract:

A macroscopic constitutive equation is developed for a high-density cellulose insulation material with emphasis on the outof- plane stress relaxation behavior. A hypothesis is proposed where the total stress is additively composed by an out-of-plane visco-elastic isotropic contribution and an in-plane elastic orthotropic response. The theory is validated against out-of-plane stress relaxation, compressive experiments and in-plane tensile hysteresis, respectively. For large scale finite element simulations, the presented model provides a balance between simplicity and capturing the materials constitutive behaviour.

Keywords: Cellulose insulation materials, constitutive modelling, material characterisation, pressboard.

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1129 Mitigation of Radiation Levels for Base Transceiver Stations based on ITU-T Recommendation K.70

Authors: Reyes C., Ramos B.

Abstract:

This essay presents applicative methods to reduce human exposure levels in the area around base transceiver stations in a environment with multiple sources based on ITU-T recommendation K.70. An example is presented to understand the mitigation techniques and their results and also to learn how they can be applied, especially in developing countries where there is not much research on non-ionizing radiations.

Keywords: Electromagnetic fields (EMF), human exposure limits, intentional radiator, cumulative exposure ratio, base transceiver station (BTS), radiation levels.

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1128 New Approach in Diagnostics Method for Milling Process using Envelope Analysis

Authors: C. Bisu, M. Zapciu, A. Gérard

Abstract:

This paper proposes a method to vibration analysis in order to on-line monitoring and predictive maintenance during the milling process. Adapting envelope method to diagnostics and the analysis for milling tool materials is an important contribution to the qualitative and quantitative characterization of milling capacity and a step by modeling the three-dimensional cutting process. An experimental protocol was designed and developed for the acquisition, processing and analyzing three-dimensional signal. The vibration envelope analysis is proposed to detect the cutting capacity of the tool with the optimization application of cutting parameters. The research is focused on Hilbert transform optimization to evaluate the dynamic behavior of the machine/ tool/workpiece.

Keywords: diagnostics, envelope, milling, vibration

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1127 Optimal Classifying and Extracting Fuzzy Relationship from Query Using Text Mining Techniques

Authors: Faisal Alshuwaier, Ali Areshey

Abstract:

Text mining techniques are generally applied for classifying the text, finding fuzzy relations and structures in data sets. This research provides plenty text mining capabilities. One common application is text classification and event extraction, which encompass deducing specific knowledge concerning incidents referred to in texts. The main contribution of this paper is the clarification of a concept graph generation mechanism, which is based on a text classification and optimal fuzzy relationship extraction. Furthermore, the work presented in this paper explains the application of fuzzy relationship extraction and branch and bound (BB) method to simplify the texts.

Keywords: Extraction, Max-Prod, Fuzzy Relations, Text Mining, Memberships, Classification.

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1126 The Role of Person and his Psychological Portrait in Turkic Philosophy of Culture

Authors: ZH. D. Suleimenova, A.Tashagil, B. Amankulov

Abstract:

The aim of this study the analysis of Turkic culture and their influence on personality. We also discussed the role of history in Turkic folk development. Thereby cultural and anthropological context of ancient Turkic sources reveal concept of the "person". In the article have been analyzed ethnical, cultural, ethnical philosophical content of the world conception of the ancient Turks.

Keywords: turkic civilization, turkic world, personality, psychological portrait

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1125 Non Destructive Characterisation of Cement Mortar during Carbonation

Authors: Son Tung Pham, William Prince

Abstract:

The objective of this work was to examine the changes in non destructive properties caused by carbonation of CEM II mortar. Samples of CEM II mortar were prepared and subjected to accelerated carbonation at 20°C, 65% relative humidity and 20% CO2 concentration. We examined the evolutions of the gas permeability, the thermal conductivity, the thermal diffusivity, the volume of the solid phase by helium pycnometry, the longitudinal and transverse ultrasonic velocities. The principal contribution of this work is that, apart of the gas permeability, changes in other non destructive properties have never been studied during the carbonation of cement materials. These properties are important in predicting/measuring the durability of reinforced concrete in CO2 environment. The carbonation depth and the porosity accessible to water were also reported in order to explain comprehensively the changes in non destructive parameters.

Keywords: Carbonation, cement mortar, longitudinal and transverse ultrasonic velocities, non destructive tests.

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1124 Towards Sustainable Urban Planning In Times of Climate Change

Authors: Rosalba D'onofrio

Abstract:

It is not easy to imagine how the existing city can be converted to the principles of sustainability, however, the need for innovation, requires a pioneering phase which must address the main problems of rehabilitation of the operating models of the city. Today, however, there is a growing awareness that the identification and implementation of policies and measures to promote the adaptation, resilience and reversibility of the city, require the contribution of our discipline. This breakthrough is present in some recent international experiences of Climate Plans, in which the envisaged measures are closely interwoven with those of urban planning. These experiences, provide some answers principle questions, such as: how the strategies to combat climate can be integrated in the instruments of the local government; what new and specific analysis must be introduced in urban planning in order to understand the issues of urban sustainability, and how the project compares with different spatial scales.

Keywords: Climate change, urban sustainability, urban planning

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1123 Identification of Service Quality Determinants in the Hotel Sector: A Conceptual Review

Authors: Asem M. Othman

Abstract:

The expansion of the hospitality industry is distinctive in the 21st century. Services, by nature, are intangible. Hence, service quality, in general, is a complicated process to be measured and evaluated. Hotels, as a service sector and part of the hospitality industry, are growing rapidly. This research paper was carried out to identify the quality determinants that may affect hotel guests’ service quality perception. In this research paper, each quality determinant will be discussed, illustrated, and justified thoroughly via a systematic literature review. This paper sets the stage to measure the significant influence of the service quality determinants on guest satisfaction. The knowledge contribution from this study proposes to practitioners and/or hotel service providers, fundamental elements to adopt the implications into their policies.

Keywords: Hotel service, service quality, quality determinants, quality management.

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1122 Simultaneous Treatment and Catalytic Gasification of Olive Mill Wastewater under Supercritical Conditions

Authors: Ekin Kıpçak, Sinan Kutluay, Mesut Akgün

Abstract:

Recently, a growing interest has emerged on the development of new and efficient energy sources, due to the inevitable extinction of the nonrenewable energy reserves. One of these alternative sources which has a great potential and sustainability to meet up the energy demand is biomass energy. This significant energy source can be utilized with various energy conversion technologies, one of which is biomass gasification in supercritical water. Water, being the most important solvent in nature, has very important characteristics as a reaction solvent under supercritical circumstances. At temperatures above its critical point (374.8oC and 22.1 MPa), water becomes more acidic and its diffusivity increases. Working with water at high temperatures increases the thermal reaction rate, which in consequence leads to a better dissolving of the organic matters and a fast reaction with oxygen. Hence, supercritical water offers a control mechanism depending on solubility, excellent transport properties based on its high diffusion ability and new reaction possibilities for hydrolysis or oxidation. In this study the gasification of a real biomass, namely olive mill wastewater (OMW), in supercritical water is investigated with the use of Pt/Al2O3 and Ni/Al2O3 catalysts. OMW is a by-product obtained during olive oil production, which has a complex nature characterized by a high content of organic compounds and polyphenols. These properties impose OMW a significant pollution potential, but at the same time, the high content of organics makes OMW a desirable biomass candidate for energy production. All of the catalytic gasification experiments were made with five different reaction temperatures (400, 450, 500, 550 and 600°C), under a constant pressure of 25 MPa. For the experiments conducted with Ni/Al2O3 catalyst, the effect of five reaction times (30, 60, 90, 120 and 150 s) was investigated. However, procuring that similar gasification efficiencies could be obtained at shorter times, the experiments were made by using different reaction times (10, 15, 20, 25 and 30 s) for the case of Pt/Al2O3 catalyst. Through these experiments, the effects of temperature, time and catalyst type on the gasification yields and treatment efficiencies were investigated.

Keywords: Catalyst, Gasification, Olive mill wastewater, Supercritical water.

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1121 Application of Biogas Technology in Turkey

Authors: B. Demirel, T.T. Onay, O. Yenigün

Abstract:

The potential, opportunities and drawbacks of biogas technology use in Turkey are evaluated in this paper. Turkey is dependent on foreign sources of energy. Therefore, use of biogas technology would provide a safe way of waste disposal and recovery of renewable energy, particularly from a sustainable domestic source, which is less unlikely to be influenced by international price or political fluctuations. Use of biogas technology would especially meet the cooking, heating and electricity demand in rural areas and protect the environment, additionally creating new job opportunities and improving social-economical conditions.

Keywords: anaerobic digestion, agricultural biogas plant, biogas, biomass, methane, waste

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1120 Model-Driven and Data-Driven Approaches for Crop Yield Prediction: Analysis and Comparison

Authors: Xiangtuo Chen, Paul-Henry Cournéde

Abstract:

Crop yield prediction is a paramount issue in agriculture. The main idea of this paper is to find out efficient way to predict the yield of corn based meteorological records. The prediction models used in this paper can be classified into model-driven approaches and data-driven approaches, according to the different modeling methodologies. The model-driven approaches are based on crop mechanistic modeling. They describe crop growth in interaction with their environment as dynamical systems. But the calibration process of the dynamic system comes up with much difficulty, because it turns out to be a multidimensional non-convex optimization problem. An original contribution of this paper is to propose a statistical methodology, Multi-Scenarios Parameters Estimation (MSPE), for the parametrization of potentially complex mechanistic models from a new type of datasets (climatic data, final yield in many situations). It is tested with CORNFLO, a crop model for maize growth. On the other hand, the data-driven approach for yield prediction is free of the complex biophysical process. But it has some strict requirements about the dataset. A second contribution of the paper is the comparison of these model-driven methods with classical data-driven methods. For this purpose, we consider two classes of regression methods, methods derived from linear regression (Ridge and Lasso Regression, Principal Components Regression or Partial Least Squares Regression) and machine learning methods (Random Forest, k-Nearest Neighbor, Artificial Neural Network and SVM regression). The dataset consists of 720 records of corn yield at county scale provided by the United States Department of Agriculture (USDA) and the associated climatic data. A 5-folds cross-validation process and two accuracy metrics: root mean square error of prediction(RMSEP), mean absolute error of prediction(MAEP) were used to evaluate the crop prediction capacity. The results show that among the data-driven approaches, Random Forest is the most robust and generally achieves the best prediction error (MAEP 4.27%). It also outperforms our model-driven approach (MAEP 6.11%). However, the method to calibrate the mechanistic model from dataset easy to access offers several side-perspectives. The mechanistic model can potentially help to underline the stresses suffered by the crop or to identify the biological parameters of interest for breeding purposes. For this reason, an interesting perspective is to combine these two types of approaches.

Keywords: Crop yield prediction, crop model, sensitivity analysis, paramater estimation, particle swarm optimization, random forest.

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1119 The Use of Social Networking Sites in eLearning

Authors: Clifford De Raffaele, Luana Bugeja, Serengul Smith

Abstract:

The adaptation of social networking sites within higher education has garnered significant interest in the recent years with numerous researches considering it as a possible shift from the traditional classroom based learning paradigm. Notwithstanding this increase in research and conducted studies however, the adaption of SNS based modules have failed to proliferate within Universities. This paper commences its contribution by analyzing the various models and theories proposed in literature and amalgamate together various effective aspects for the inclusion of social technology within e-Learning. A three phased framework is further proposed which details the necessary considerations for the successful adaptation of SNS in enhancing the students learning experience. This proposal outlines the theoretical foundations which will be analyzed in practical implementation across international university campuses.

Keywords: eLearning, higher education, social network sites, student learning.

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1118 Feasibility Study of the Quadcopter Propeller Vibrations for the Energy Production

Authors: Nneka Osuchukwu, Leonid Shpanin

Abstract:

The concept of converting the kinetic energy of quadcopter propellers into electrical energy is considered in this contribution following the feasibility study of the propeller vibrations, theoretical energy conversion, and simulation techniques. Analysis of the propeller vibration performance is presented via graphical representation of calculated and simulated parameters, in order to demonstrate the possibility of recovering the harvested energy from the propeller vibrations of the quadcopter while the quadcopter is in operation. Consideration of using piezoelectric materials in such concept, converting the mechanical energy of the propeller into the electrical energy, is given. Photographic evidence of the propeller in operation is presented and discussed together with experimental results to validate the theoretical concept.

Keywords: Unmanned aerial vehicle, energy harvesting, piezoelectric material, propeller vibration.

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1117 Family and Young Learners´ Scholastic Success

Authors: Helena Vomackova

Abstract:

This contribution examines the relationship between the family environment and the level of young pupils’ scholastic success. It comments on the partial results of a research probe carried out in the year 2012 on a sample of 412 Czech Republic primary school pupils of the fourth, fifth and sixths forms within the Project IGA 43 201 15 0004 01. The key links of this project were monitored in relation to the highest education level achieved by the learners´ parents, as well as to the type of family it is (in particular its ability to function), to component factors specific to the family climate (their willingness to share information, communication, parental control) and, finally, to the number of children in the family as an important socialization constituent.

Keywords: Family environment factors, scholastic success, parents’ education, family type, family climate.

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1116 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector

Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

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1115 Towards a Competence Management Approach Based on Continuous Improvement

Authors: N. Sefiani, C. Fikri Benbrahim, A. Boumane, K. Reklaoui

Abstract:

Nowadays, the reflection on competence management is the basic for new competitive strategies. It is considered as the core of the problems of the global supply chain. It interact a variety of actors: information, physical and activities flows, etc. Even though competence management is seen as the key factor for any business success, the existing approaches demonstrate the deficiencies and limitations of the competence concept. This research has two objectives: The first is to make a contribution by focusing on the development of a competence approach, based on continuous improvement. It allows the enterprise to spot key competencies, mobilize them in order to serve its strategic objectives and to develop future competencies. The second is to propose a method to evaluate the Level of Collective Competence. The approach was confirmed through an application carried out at an automotive company.

Keywords: Competencies, approach, continuous improvement, collective competence level, performance indicator.

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1114 DD Models for Reports Building

Authors: Ljerka Hrženjak-Šego, Željko Polić, Zdravka Aljinović

Abstract:

In general, reports are a form of representing data in such way that user gets the information he needs. They can be built in various ways, from the simplest (“select from") to the most complex ones (results derived from different sources/tables with complex formulas applied). Furthermore, rules of calculations could be written as a program hard code or built in the database to be used by dynamic code. This paper will introduce two types of reports, defined in the DB structure. The main goal is to manage calculations in optimal way, keeping maintenance of reports as simple and smooth as possible.

Keywords: Data Definition diagram, Server Model Diagram, system modelling, reports.

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1113 Contingent Pay and Experience with its use by Organizations of the Czech Republic Operating in the Field of Environmental Protection

Authors: Petra Horváthová, Marcela Davidová, Miroslava Bendová

Abstract:

One part of the total employee-s reward is apart from basic wages or salary, employee-s benefits and intangible elements also so called contingent (variable) pay. Contingent pay is connected to performance, contribution, capcompetency or skills of individual employees, and to team-s or company-wide performance or to combination of few of the mentioned possibilities. Main aim of this article is to define, based on available information, contingent pay, describe reasons for its implementation and arguments for and against this type of remuneration, but also bring information not only about its extent and level of utilization by organizations of the Czech Republic operating in the field of environmental protection, but also mention their practical experience with this type of remuneration.

Keywords: Contingent pay, environmental protection, experience in using, organizations of the Czech Republic.

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1112 A Model for Managing Intellectual Property, Commercialisation and Technology Transfer within a Collaborative Research Environment

Authors: J. F. Arthur, R. M. Hodge

Abstract:

The Defence Materials Technology Centre has evolved from the Australian Cooperative Research Centres Program. The Centre receives funding from Government, industry and research sources to fund collaborative research within its participant organisations. The research centre is structured as a company with a small administrative staff and plays the role of the “honest broker” within the collaboration. A corporate culture has been established that is pervasive into the research projects are undertaken. The model is an effective mechanism to deliver outcomes to each of the participant stakeholders.

Keywords: Collaboration, Research Centre.

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