Search results for: accounting information systems

Authors: Adam Czornik, Aleksander Nawrat

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This paper studies the problem of exponential stability of perturbed discrete linear systems with periodic coefficients. Assuming that the unperturbed system is exponentially stable we obtain conditions on the perturbations under which the perturbed system is exponentially stable.

Keywords: Exponential stability, time-varying linear systems, periodic systems.

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Authors: Hei-Chia Wang, Che-Tsung Yang

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While the explosive increase in information published on the Web, researchers have to filter information when searching for conference related information. To make it easier for users to search related information, this paper uses Topic Maps and social information to implement ontology since ontology can provide the formalisms and knowledge structuring for comprehensive and transportable machine understanding that digital information requires. Besides enhancing information in Topic Maps, this paper proposes a method of constructing research Topic Maps considering social information. First, extract conference data from the web. Then extract conference topics and the relationships between them through the proposed method. Finally visualize it for users to search and browse. This paper uses ontology, containing abundant of knowledge hierarchy structure, to facilitate researchers getting useful search results. However, most previous ontology construction methods didn-t take “people" into account. So this paper also analyzes the social information which helps researchers find the possibilities of cooperation/combination as well as associations between research topics, and tries to offer better results.

Keywords: Ontology, topic maps, social information, co-authorship.

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Authors: Chih-Hsiang Chang, Pei-Shan Kao

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This paper discusses the reaction of investors in the Taiwan stock market to the most probable unknown earnings-related information and the most probable known earnings-related information. As compared with the previous literature regarding the effect of an official announcement of earnings forecast revision, this paper further analyzes investors’ cognitive bias toward the unknown and known earnings-related information, and the role of media during the investors' reactions to the foresaid information shocks. The empirical results show that both the unknown and known earnings-related information provides useful information content for a stock market. In addition, cognitive bias and disposition effect are the behavioral pitfalls that commonly occur in the process of the investors' reactions to the earnings-related information. Finally, media coverage has a remarkable influence upon the investors' trading decisions.

Keywords: Cognitive bias, role of media, disposition effect, earnings-related information, behavioral pitfall.

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Authors: Anil Kumar, C. Nagaraja Kumar

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The position and momentum space information entropies of hydrogen atom are exactly evaluated. Using isospectral Hamiltonian approach, a family of isospectral potentials is constructed having same energy eigenvalues as that of the original potential. The information entropy content is obtained in position space as well as in momentum space. It is shown that the information entropy content in each level can be re-arranged as a function of deformation parameter.

Keywords: Information Entropy, BBM inequality, Isospectral Potential.

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Authors: Wassila Kiamouche, Malek Benslama

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In order to derive important parameters concerning mobile subscriber MS with ongoing calls in Low Earth Orbit Mobile Satellite Systems LEO MSSs, a positioning system had to be integrated into MSS in order to localize mobile subscribers MSs and track them during the connection. Such integration is regarded as a complex implementation. We propose in this paper a novel method based on advantages of mobility model of Low Earth Orbit Mobile Satellite System LEO MSS called Evaluation Parameters Method EPM which allows for such systems the evaluation of different information concerning a MS with a call in progress even if its location is unknown.

Keywords: Cellular layout, LEO mobile satellite system, mobilitymodel, positioning system.

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Authors: Tamanna Siddiqui, M. Afshar Alam

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Automated discovery of Rule is, due to its applicability, one of the most fundamental and important method in KDD. It has been an active research area in the recent past. Hierarchical representation allows us to easily manage the complexity of knowledge, to view the knowledge at different levels of details, and to focus our attention on the interesting aspects only. One of such efficient and easy to understand systems is Hierarchical Production rule (HPRs) system. A HPR, a standard production rule augmented with generality and specificity information, is of the following form: Decision If < condition> Generality Specificity . HPRs systems are capable of handling taxonomical structures inherent in the knowledge about the real world. This paper focuses on the issue of mining Quantified rules with crisp hierarchical structure using Genetic Programming (GP) approach to knowledge discovery. The post-processing scheme presented in this work uses Quantified production rules as initial individuals of GP and discovers hierarchical structure. In proposed approach rules are quantified by using Dempster Shafer theory. Suitable genetic operators are proposed for the suggested encoding. Based on the Subsumption Matrix(SM), an appropriate fitness function is suggested. Finally, Quantified Hierarchical Production Rules (HPRs) are generated from the discovered hierarchy, using Dempster Shafer theory. Experimental results are presented to demonstrate the performance of the proposed algorithm.

Keywords: Knowledge discovery in database, quantification, dempster shafer theory, genetic programming, hierarchy, subsumption matrix.

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Authors: Rogayah A. Majid, Nor Laila Md. Noor, Wan Adilah Wan Adnan

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User-Centered Design (UCD), Usability Engineering (UE) and Participatory Design (PD) are the common Human- Computer Interaction (HCI) approaches that are practiced in the software development process, focusing towards issues and matters concerning user involvement. It overlooks the organizational perspective of HCI integration within the software development organization. The Management Information Systems (MIS) perspective of HCI takes a managerial and organizational context to view the effectiveness of integrating HCI in the software development process. The Human-Centered Design (HCD) which encompasses all of the human aspects including aesthetic and ergonomic, is claimed as to provide a better approach in strengthening the HCI approaches to strengthen the software development process. In determining the effectiveness of HCD in the software development process, this paper presents the findings of a content analysis of HCI approaches by viewing those approaches as a technology which integrates user requirements, ranging from the top management to other stake holder in the software development process. The findings obtained show that HCD approach is a technology that emphasizes on human, tools and knowledge in strengthening the HCI approaches to strengthen the software development process in the quest to produce a sustainable, usable and useful software product.

Keywords: Human-Centered Design (HCD), Management Information Systems (MIS), Participatory Design (PD), User- Centered Design (UCD), Usability Engineering (UE)

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Authors: Dong Sang Yoo

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The problem of finding control laws for underactuated systems has attracted growing attention since these systems are characterized by the fact that they have fewer actuators than the degrees of freedom to be controlled. The acrobot, which is a planar two-link robotic arm in the vertical plane with an actuator at the elbow but no actuator at the shoulder, is a representative in underactuated systems. In this paper, the dynamic model of the acrobot is implemented using Mathworks’ Simscape. And the sliding mode control is constructed using MATLAB and Simulink.

Keywords: Acrobot, MATLAB and Simulink, sliding mode control, underactuated systems.

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Authors: Jin-Tae Lee, Jung-Hoon Suh, Sang-Soo Jang, Jae-Il Lee

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Information and communication service providers (ICSP) that are significant in size and provide Internet-based services take administrative, technical, and physical protection measures via the information security check service (ISCS). These protection measures are the minimum action necessary to secure the stability and continuity of the information and communication services (ICS) that they provide. Thus, information assets are essential to providing ICS, and deciding the relative importance of target assets for protection is a critical procedure. The risk analysis model designed to decide the relative importance of information assets, which is described in this study, evaluates information assets from many angles, in order to choose which ones should be given priority when it comes to protection. Many-sided risk analysis (MSRS) grades the importance of information assets, based on evaluation of major security check items, evaluation of the dependency on the information and communication facility (ICF) and influence on potential incidents, and evaluation of major items according to their service classification, in order to identify the ISCS target. MSRS could be an efficient risk analysis model to help ICSPs to identify their core information assets and take information protection measures first, so that stability of the ICS can be ensured.

Keywords: Information Asset, Information CommunicationFacility, Evaluation, ISCS (Information Security Check Service), Evaluation, Grade.

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Authors: I. M. Mungadi, M. S. Argungu, N. I. Mahmud

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This research aimed at developing a web-based mobile system and figuring out a better understanding of how could “web-based mobile system supports farmers in Kebbi State”. Thus, by finding out the answers to the research questions, a conceptual framework of the entire system was implemented using Unified Modelling Language (UML). The work involved a review of existing research on web-based mobile technology for farmers in some countries and other geographical areas within Nigeria. This research explored how farmers in Northern Nigeria, especially in Kebbi state, make use of the web-based mobile system for agribusiness. Also, the benefits of using web-based mobile systems and the challenges farmers face using such systems were examined. Considering the dynamic nature of theory of information and communication technology; this research employed survey and focus group discussion (FGD) methods. Stratified, random, purposive, and convenience sampling techniques were adopted to select the sample. A questionnaire and FGD guide were used to collect data. The survey finds that most of the Kebbi state farms use their alternative medium to get relevant information for their agribusiness. Also, the research reveals that using a web-based mobile system can benefit farmers significantly. Finally, the study has successfully developed and implemented the proposed system using mobile technology in addition to the framework design.

Keywords: Agribusiness, farmers, Kebbi State, mobile technology, Northern Nigeria, web-based.

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Authors: Khalid Ghoulam, Belaid Bouikhalene, Zakaria Harmouch, Hicham Mouncif

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One of the essential topics in the information systems is the registration management. The objective of this project is to create a web portal designed to help new students on the first access to the Sultan Moulay Slimane University SMSU (Practical Information, Pre-Registration, Placement Test, Terms of use ... etc.) while creating a secure space protecting both data from the institutions of the University and student information. This portal is accessible from any computer connected to the Internet inside and outside the campus. In this work, we present a platform on the first access to the SMSU which is essential for authentication in the digital work space of the university. This platform allows university to make better decisions for students clustering, to avoid traditional manual method, and to reduce the cost in human and material resources.

Keywords: Registration, SMSU, Security, FAUSMS, digital work space, Placement test.

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Authors: Carsten Röcker

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This paper provides an introduction into the evolution of information and communication technology and illustrates its usage in the work domain. The paper is sub-divided into two parts. The first part gives an overview over the different phases of information processing in the work domain. It starts by charting the past and present usage of computers in work environments and shows current technological trends, which are likely to influence future business applications. The second part starts by briefly describing, how the usage of computers changed business processes in the past, and presents first Ambient Intelligence applications based on identification and localization information, which are already used in the production and retail sector. Based on current systems and prototype applications, the paper gives an outlook of how Ambient Intelligence technologies could change business processes in the future.

Keywords: Ambient Intelligence, Ubiquitous Computing, Business Applications, Radio Frequency Identification (RFID).

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Authors: Hong Li, Shou-Ming Zhong, Hou-Biao Li

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In this paper, we mainly study the stability of linear and interval linear fractional systems with time delay. By applying the characteristic equations, a necessary and sufficient stability condition is obtained firstly, and then some sufficient conditions are deserved. In addition, according to the equivalent relationship of fractional order systems with order 0 < α ≤ 1 and with order 1 ≤ β < 2, one may get more relevant theorems. Finally, two examples are provided to demonstrate the effectiveness of our results.

Keywords: Fractional order systems, Time delay, Characteristic equation.

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Authors: Carsten Röcker

Abstract:

This paper provides an introduction into the evolution of information and communication technology and illustrates its usage in the work domain. The paper is sub-divided into two parts. The first part gives an overview over the different phases of information processing in the work domain. It starts by charting the past and present usage of computers in work environments and shows current technological trends, which are likely to influence future business applications. The second part starts by briefly describing, how the usage of computers changed business processes in the past, and presents first Ambient Intelligence applications based on identification and localization information, which are already used in the production and retail sector. Based on current systems and prototype applications, the paper gives an outlook of how Ambient Intelligence technologies could change business processes in the future.

Keywords: Ambient Intelligence, Ubiquitous Computing, Business Applications, Radio Frequency Identification (RFID)

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Authors: Ronald F. Gonzales, Gordon W. Romney, Pradip Peter Dey, Mohammad Amin, Bhaskar Raj Sinha

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A virtualized and virtual approach is presented on academically preparing students to successfully engage at a strategic perspective to understand those concerns and measures that are both structured and not structured in the area of cyber security and information assurance. The Master of Science in Cyber Security and Information Assurance (MSCSIA) is a professional degree for those who endeavor through technical and managerial measures to ensure the security, confidentiality, integrity, authenticity, control, availability and utility of the world-s computing and information systems infrastructure. The National University Cyber Security and Information Assurance program is offered as a Master-s degree. The emphasis of the MSCSIA program uniquely includes hands-on academic instruction using virtual computers. This past year, 2011, the NU facility has become fully operational using system architecture to provide a Virtual Education Laboratory (VEL) accessible to both onsite and online students. The first student cohort completed their MSCSIA training this past March 2, 2012 after fulfilling 12 courses, for a total of 54 units of college credits. The rapid pace scheduling of one course per month is immensely challenging, perpetually changing, and virtually multifaceted. This paper analyses these descriptive terms in consideration of those globalization penetration breaches as present in today-s world of cyber security. In addition, we present current NU practices to mitigate risks.

Keywords: Cyber security, information assurance, mitigate risks, virtual machines, strategic perspective.

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Authors: D. J. Smith, M. A. Qayyum

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The use of information tools is a common activity for students of any educational stage when they encounter online learning activities. Finding the relevant information for particular learning tasks is the topic of this paper as it investigates the use of information tools for a group of student participants. The paper describes and discusses the results with particular implications for use in higher education, and the findings suggest that improvement in assessment design and subsequent student learning may be achieved by structuring the purposefulness of information tools usage and online reading behaviors of university students.

Keywords: Information tools, assessment, online learning.

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Authors: Xiuyong Ding, Lan Shu, Xiu Liu

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This paper is concerned with the existence of a linear copositive Lyapunov function(LCLF) for a special class of switched positive linear systems(SPLSs) composed of continuousand discrete-time subsystems. Firstly, by using system matrices, we construct a special kind of matrices in appropriate manner. Secondly, our results reveal that the Hurwitz stability of these matrices is equivalent to the existence of a common LCLF for arbitrary finite sets composed of continuous- and discrete-time positive linear timeinvariant( LTI) systems. Finally, a simple example is provided to illustrate the implication of our results.

Keywords: Linear co-positive Lyapunov functions, positive systems, switched systems.

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Authors: Rajendra M Sonar

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The future of business intelligence (BI) is to integrate intelligence into operational systems that works in real-time analyzing small chunks of data based on requirements on continuous basis. This is moving away from traditional approach of doing analysis on ad-hoc basis or sporadically in passive and off-line mode analyzing huge amount data. Various AI techniques such as expert systems, case-based reasoning, neural-networks play important role in building business intelligent systems. Since BI involves various tasks and models various types of problems, hybrid intelligent techniques can be better choice. Intelligent systems accessible through web services make it easier to integrate them into existing operational systems to add intelligence in every business processes. These can be built to be invoked in modular and distributed way to work in real time. Functionality of such systems can be extended to get external inputs compatible with formats like RSS. In this paper, we describe a framework that use effective combinations of these techniques, accessible through web services and work in real-time. We have successfully developed various prototype systems and done few commercial deployments in the area of personalization and recommendation on mobile and websites.

Keywords: Business Intelligence, Customer Relationship Management, Hybrid Intelligent Systems, Personalization and Recommendation (P&R), Recommender Systems.

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Authors: Mert Bal, Hayri Sever, Oya Kalıpsız

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Medical Decision Support Systems (MDSSs) are sophisticated, intelligent systems that can provide inference due to lack of information and uncertainty. In such systems, to model the uncertainty various soft computing methods such as Bayesian networks, rough sets, artificial neural networks, fuzzy logic, inductive logic programming and genetic algorithms and hybrid methods that formed from the combination of the few mentioned methods are used. In this study, symptom-disease relationships are presented by a framework which is modeled with a formal concept analysis and theory, as diseases, objects and attributes of symptoms. After a concept lattice is formed, Bayes theorem can be used to determine the relationships between attributes and objects. A discernibility relation that forms the base of the rough sets can be applied to attribute data sets in order to reduce attributes and decrease the complexity of computation.

Keywords: Formal Concept Analysis, Rough Set Theory, Granular Computing, Medical Decision Support System.

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Authors: D. Sasikala, K. Premalatha

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The use of eXtensible Markup Language (XML) in web, business and scientific databases lead to the development of methods, techniques and systems to manage and analyze XML data. Semi-structured documents suffer due to its heterogeneity and dimensionality. XML structure and content mining represent convergence for research in semi-structured data and text mining. As the information available on the internet grows drastically, extracting knowledge from XML documents becomes a harder task. Certainly, documents are often so large that the data set returned as answer to a query may also be very big to convey the required information. To improve the query answering, a Semantic Tree Based Association Rule (STAR) mining method is proposed. This method provides intentional information by considering the structure, content and the semantics of the content. The method is applied on Reuter’s dataset and the results show that the proposed method outperforms well.

Keywords: Semi--structured Document, Tree based Association Rule (TAR), Semantic Association Rule Mining.

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Authors: M. Sarrab, H. Bourdoucen

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Mobile applications are verified to check the correctness or evaluated to check the performance with respect to specific security properties such as Availability, Integrity and Confidentiality. Where they are made available to the end users of the mobile application is achievable only to a limited degree using software engineering static verification techniques. The more sensitive the information, such as credit card data, personal medical information or personal emails being processed by mobile application, the more important it is to ensure the confidentiality of this information. Monitoring untrusted mobile application during execution in an environment where sensitive information is present is difficult and unnerving. The paper addresses the issue of monitoring and controlling the flow of confidential information during untrusted mobile application execution. The approach concentrates on providing a dynamic and usable information security solution by interacting with the mobile users during the runtime of mobile application in response to information flow events.

Keywords: Mobile application, Run-time verification, Usable security, Direct information flow.

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Authors: R. Chalal, A. R. Ghomari

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Preparation and negotiation of innovative and future projects can be characterized as a strategic-type decision situation, involving many uncertainties and an unpredictable environment. We will focus in this paper on the bidding process. It includes cooperative and strategic decisions. Our approach for bidding process knowledge capitalization is aimed at information management in project-oriented organizations, based on the MUSIC (Management and Use of Co-operative Information Systems) model. We will show how to capitalize the company strategic knowledge and also how to organize the corporate memory. The result of the adopted approach is improvement of corporate memory quality.

Keywords: Bidding process, corporate memory, Knowledge capitalization, knowledge acquisition, strategic decisions.

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Authors: Yu-Syuan Chang, Li-Chun Huang

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Genetically modified (GM) technology in food production continued to generate controversies. Consumers were concerned with the GM foods about the healthy and environmental risks. While consumers- acceptance was a critical factor affecting how widely this technology be used. According to the research review, consumers- lack of information was one of the reasons to explain consumers- low acceptance toward GM foods. The objective for this study wanted to find out would informative product package affect consumers- behavior toward GM foods. An experiment was designed to investigate consumer behavior toward different product package information. The results indicated that the product package information influenced consumer product trust toward GM foods. Compared with the traceability production system information, the information about the GM rice was approved by authorized organizations could increase consumers product trust in GM foods. Consumers in Taiwan saw the information provided by authorized organizations more credible than other information.

Keywords: product package information, genetically modifiedfood, consumer product trust, risk perception, benefit perception.

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Authors: Jalal Haghighat Monfared, Zahra Akbari

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Today, business executives need to have useful information to make better decisions. Banks have also been using information tools so that they can direct the decision-making process in order to achieve their desired goals by rapidly extracting information from sources with the help of business intelligence. The research seeks to investigate whether there is a relationship between the quality of decision making and the business intelligence capabilities of Mellat Bank. Each of the factors studied is divided into several components, and these and their relationships are measured by a questionnaire. The statistical population of this study consists of all managers and experts of Mellat Bank's General Departments (including 190 people) who use commercial intelligence reports. The sample size of this study was 123 randomly determined by statistical method. In this research, relevant statistical inference has been used for data analysis and hypothesis testing. In the first stage, using the Kolmogorov-Smirnov test, the normalization of the data was investigated and in the next stage, the construct validity of both variables and their resulting indexes were verified using confirmatory factor analysis. Finally, using the structural equation modeling and Pearson's correlation coefficient, the research hypotheses were tested. The results confirmed the existence of a positive relationship between decision quality and business intelligence capabilities in Mellat Bank. Among the various capabilities, including data quality, correlation with other systems, user access, flexibility and risk management support, the flexibility of the business intelligence system was the most correlated with the dependent variable of the present research. This shows that it is necessary for Mellat Bank to pay more attention to choose the required business intelligence systems with high flexibility in terms of the ability to submit custom formatted reports. Subsequently, the quality of data on business intelligence systems showed the strongest relationship with quality of decision making. Therefore, improving the quality of data, including the source of data internally or externally, the type of data in quantitative or qualitative terms, the credibility of the data and perceptions of who uses the business intelligence system, improves the quality of decision making in Mellat Bank.

Keywords: Business intelligence, business intelligence capability, decision making, decision quality.

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Authors: Konstantinos Sofianos, Michael Stefanidakis

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Nowadays, advances in information and communication technologies offer a range of opportunities for new approaches, methods, and tools in education and training. Teacher-centered learning has changed to student-centered learning. E-learning has now matured and enables the design and construction of intelligent learning systems. A smart learning system fully adapts to a student's needs and provides them with an education based on their preferences, learning styles, and learning backgrounds. It is a wise friend and available at anytime, anywhere, and with any digital device. In this paper, we propose an intelligent learning system, which includes an ontology with all elements of the learning process (learning objects, learning activities) and a massive open online course (MOOC) system. This intelligent learning system can be used in music education.

Keywords: Intelligent learning systems, e-learning, music education, ontology, semantic web.

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Authors: Anant Oonsivilai, Kenedy A. Greyson

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The demand of the energy management systems (EMS) set forth by modern power systems requires fast energy management systems. Contingency analysis is among the functions in EMS which is time consuming. In order to handle this limitation, this paper introduces agent based technology in the contingency analysis. The main function of agents is to speed up the performance. Negotiations process in decision making is explained and the issue set forth is the minimization of the operating costs. The IEEE 14 bus system and its line outage have been used in the research and simulation results are presented.

Keywords: Agents, model, negotiation, optimal dispatch, powersystems.

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Authors: Yasser F. Hassan, Marwa Abdeen, Mustafa Fahmy

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In recent years multi-agent systems have emerged as one of the interesting architectures facilitating distributed collaboration and distributed problem solving. Each node (agent) of the network might pursue its own agenda, exploit its environment, develop its own problem solving strategy and establish required communication strategies. Within each node of the network, one could encounter a diversity of problem-solving approaches. Quite commonly the agents can realize their processing at the level of information granules that is the most suitable from their local points of view. Information granules can come at various levels of granularity. Each agent could exploit a certain formalism of information granulation engaging a machinery of fuzzy sets, interval analysis, rough sets, just to name a few dominant technologies of granular computing. Having this in mind, arises a fundamental issue of forming effective interaction linkages between the agents so that they fully broadcast their findings and benefit from interacting with others.

Keywords: Granular computing, rough sets, agents, traffic system.

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Authors: A. Al-Rashidi, A. El-Hamalawi

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In this paper, a performance study was conducted to investigate single and dual-axis PV systems to generate electricity in five different sites in Kuwait. Relevant data were obtained by using two sources for validation purposes. A commercial software, PVsyst, was used to analyse the data, such as metrological data and other input parameters, and compute the performance parameters such as capacity factor (CF) and final yield (YF). The results indicated that single and dual-axis PV systems would be very beneficial to electricity generation in Kuwait as an alternative source to conventional power plants, especially with the increased demand over time. The ranges were also found to be competitive in comparison to leading countries using similar systems. A significant increase in CF and YF values around 24% and 28.8% was achieved related to the use of single and dual systems, respectively.

Keywords: Single-axis and dual-axis photovoltaic systems, capacity factor, final yield, renewable energy, Kuwait.

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Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

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To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation.

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Authors: Jafar Biazar, Behzad Ghanbari

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In this paper, we are concerned with the further study for system of nonlinear equations. Since systems with inaccurate function values or problems with high computational cost arise frequently in science and engineering, recently such systems have attracted researcher-s interest. In this work we present a new method which is independent of function evolutions and has a quadratic convergence. This method can be viewed as a extension of some recent methods for solving mentioned systems of nonlinear equations. Numerical results of applying this method to some test problems show the efficiently and reliability of method.

Keywords: System of nonlinear equations.

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