Search results for: Effective Decisions
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2896

Search results for: Effective Decisions

2446 Maximizer of the Posterior Marginal Estimate for Noise Reduction of JPEG-compressed Image

Authors: Yohei Saika, Yuji Haraguchi

Abstract:

We constructed a method of noise reduction for JPEG-compressed image based on Bayesian inference using the maximizer of the posterior marginal (MPM) estimate. In this method, we tried the MPM estimate using two kinds of likelihood, both of which enhance grayscale images converted into the JPEG-compressed image through the lossy JPEG image compression. One is the deterministic model of the likelihood and the other is the probabilistic one expressed by the Gaussian distribution. Then, using the Monte Carlo simulation for grayscale images, such as the 256-grayscale standard image “Lena" with 256 × 256 pixels, we examined the performance of the MPM estimate based on the performance measure using the mean square error. We clarified that the MPM estimate via the Gaussian probabilistic model of the likelihood is effective for reducing noises, such as the blocking artifacts and the mosquito noise, if we set parameters appropriately. On the other hand, we found that the MPM estimate via the deterministic model of the likelihood is not effective for noise reduction due to the low acceptance ratio of the Metropolis algorithm.

Keywords: Noise reduction, JPEG-compressed image, Bayesian inference, the maximizer of the posterior marginal estimate

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2445 Best Option for Countercyclical Capital Buffer Implementation - Scenarios for Baltic States

Authors: Ģirts Brasliņš, Ilja Arefjevs, Nadežda Tarakanova

Abstract:

The objective of countercyclical capital buffer is to encourage banks to build up buffers in good times that can be drawn down in bad times. The aim of the report is to assess such decisions by banks derived from three approaches. The approaches are the aggregate credit-to-GDP ratio, credit growth as well as banking sector profits. The approaches are implemented for Estonia, Latvia and Lithuania for the time period 2000-2012. The report compares three approaches and analyses their relevance to the Baltic States by testing the correlation between a growth in studied variables and a growth of corresponding gaps. Methods used in the empirical part of the report are econometric analysis as well as economic analysis, development indicators, relative and absolute indicators and other methods. The research outcome is a cross-Baltic comparison of two alternative approaches to establish or release a countercyclical capital buffer by banks and their implications for each Baltic country.

Keywords: Basel III, countercyclical capital buffer, banks, credit growth, Baltic States.

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2444 A Study of Primary School Parents’ Interaction with Teachers’ in Malaysia

Authors: Shireen Simon

Abstract:

This study explores the interactions between primary school parents-teachers in Malaysia. Schools in the country are organized to promote participation between parents and teachers. Exchanges of dialogue are most valued between parents and teachers because teachers are in daily contact with pupils’ and the first line of communication with parents. Teachers are considered by parents as the most important connection to improve children learning and well-being. Without a good communication, interaction or involvement between parent-teacher might tarnish a pupils’ performance in school. This study tries to find out multiple emotions among primary school parents-teachers, either estranged or cordial, when they communicate in a multi-cultured society in Malaysia. Important issues related to parent-teacher interactions are discussed further. Parents’ involvement in an effort to boost better education in school is significantly more effective with parents’ involvement. Lastly, this article proposes some suggestions for parents and teachers to build a positive relationship with effective communication and establish more democratic open door policy.

Keywords: Multi-cultured society, parental involvement, parent-teacher relationships, parents’ interaction.

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2443 A Taxonomy Proposal on Criterion Structure for Evaluating Freight Village Concepts in Early-Stage Design Projects

Authors: Rıza Gürhan Korkut, Metin Çelik, Süleyman Özkaynak

Abstract:

The early-stage design and development projects for the freight village initiatives require a comprehensive analysis of both qualitative and quantitative data. Considering the literature review on structural and operational management requirements, this study proposed an original taxonomy on criterion structure to assess freight village conceptualization. The potential challenges and uncertainties of the developed taxonomy are extended. Besides requirement analysis, this study is also expected to contribute to forthcoming research on benchmarking of freight villages in different regions. The methodology used in this research is a systematic review on several articles as per their modelling approaches, sustainability, entities and decisions made together with the uncertainties and features of their models taken into consideration. The major findings of the study that are the categories for assessing the projects attributes on their environmental, socio-economical, accessibility and location aspects.

Keywords: Freight village, logistics centers, operational management, taxonomy.

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2442 The Efficacy of Self-Administered Danger Ideation Reduction Therapy for a 50-year Old Woman with a 20 Year History of Obsessive- Compulsive Disorder: A Case Study

Authors: Mairwen K. Jones, Lynne Harris, Lisa D. Vaccaro

Abstract:

Obsessive-Compulsive Disorder (OCD) is a common and disabling condition. Therapist-delivered treatments that use exposure and response prevention have been found to be very effective in treating OCD, although they are costly and associated with high rates of attrition. Effective treatments that can be made widely available without the need for therapist contact are urgently needed. This case study represents the first published investigation of a self-administered cognitive treatment for OCD in a 50-year old female with a 20 year history of OCD. The treatment evaluation occurred over 27 weeks, including 12 weeks of self-administration of the Danger Ideation Reduction Therapy (DIRT) program. Decreases of between 23% to 33% on measures from pre-treatment to follow-up were observed. Bearing in mind the methodological limitations associated with a case study, we conclude that the results reported here are encouraging and indicate that further research effort evaluating the effectiveness of self-administered DIRT is warranted.

Keywords: Anxiety Treatment, Cognitive Therapy, Danger Ideation Reduction Therapy, Obsessive–Compulsive Disorder, Self- Administered Danger Ideation Reduction Therapy.

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2441 Automatic Building an Extensive Arabic FA Terms Dictionary

Authors: El-Sayed Atlam, Masao Fuketa, Kazuhiro Morita, Jun-ichi Aoe

Abstract:

Field Association (FA) terms are a limited set of discriminating terms that give us the knowledge to identify document fields which are effective in document classification, similar file retrieval and passage retrieval. But the problem lies in the lack of an effective method to extract automatically relevant Arabic FA Terms to build a comprehensive dictionary. Moreover, all previous studies are based on FA terms in English and Japanese, and the extension of FA terms to other language such Arabic could be definitely strengthen further researches. This paper presents a new method to extract, Arabic FA Terms from domain-specific corpora using part-of-speech (POS) pattern rules and corpora comparison. Experimental evaluation is carried out for 14 different fields using 251 MB of domain-specific corpora obtained from Arabic Wikipedia dumps and Alhyah news selected average of 2,825 FA Terms (single and compound) per field. From the experimental results, recall and precision are 84% and 79% respectively. Therefore, this method selects higher number of relevant Arabic FA Terms at high precision and recall.

Keywords: Arabic Field Association Terms, information extraction, document classification, information retrieval.

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2440 A Universal Approach for the Intuitive Control of Mobile Robots using an AR/VR-based Interface

Authors: Juergen Rossmann, Andre Kupetz, Roland Wischnewski

Abstract:

Mobile robots are used in a large field of scenarios, like exploring contaminated areas, repairing oil rigs under water, finding survivors in collapsed buildings, etc. Currently, there is no unified intuitive user interface (UI) to control such complex mobile robots. As a consequence, some scenarios are done without the exploitation of experience and intuition of human teleoperators. A novel framework has been developed to embed a flexible and modular UI into a complete 3-D virtual reality simulation system. This new approach wants to access maximum benefits of human operators. Sensor information received from the robot is prepared for an intuitive visualization. Virtual reality metaphors support the operator in his decisions. These metaphors are integrated into a real time stereo video stream. This approach is not restricted to any specific type of mobile robot and allows for the operation of different robot types with a consistent concept and user interface.

Keywords: 3-D simulation system, augmented reality, teleoperation of mobile robots, user interface.

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2439 Optimal Placement and Sizing of Distributed Generation in Microgrid for Power Loss Reduction and Voltage Profile Improvement

Authors: Ferinar Moaidi, Mahdi Moaidi

Abstract:

Environmental issues and the ever-increasing in demand of electrical energy make it necessary to have distributed generation (DG) resources in the power system. In this research, in order to realize the goals of reducing losses and improving the voltage profile in a microgrid, the allocation and sizing of DGs have been used. The proposed Genetic Algorithm (GA) is described from the array of artificial intelligence methods for solving the problem. The algorithm is implemented on the IEEE 33 buses network. This study is presented in two scenarios, primarily to illustrate the effect of location and determination of DGs has been done to reduce losses and improve the voltage profile. On the other hand, decisions made with the one-level assumptions of load are not universally accepted for all levels of load. Therefore, in this study, load modelling is performed and the results are presented for multi-levels load state.

Keywords: Distributed generation, genetic algorithm, microgrid, load modelling, loss reduction, voltage improvement.

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2438 An Effective Method of Head Lamp and Tail Lamp Recognition for Night Time Vehicle Detection

Authors: Hyun-Koo Kim, Sagong Kuk, MinKwan Kim, Ho-Youl Jung

Abstract:

This paper presents an effective method for detecting vehicles in front of the camera-assisted car during nighttime driving. The proposed method detects vehicles based on detecting vehicle headlights and taillights using techniques of image segmentation and clustering. First, to effectively extract spotlight of interest, a segmentation process based on automatic multi-level threshold method is applied on the road-scene images. Second, to spatial clustering vehicle of detecting lamps, a grouping process based on light tracking and locating vehicle lighting patterns. For simulation, we are implemented through Da-vinci 7437 DSP board with near infrared mono-camera and tested it in the urban and rural roads. Through the test, classification performances are above 97% of true positive rate evaluated on real-time environment. Our method also has good performance in the case of clear, fog and rain weather.

Keywords: Assistance Driving System, Multi-level Threshold Method, Near Infrared Mono Camera, Nighttime Vehicle Detection.

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2437 Mobile Learning in Developing Countries: A Synthesis of the Past to Define the Future

Authors: Harriet Koshie Lamptey, Richard Boateng

Abstract:

Mobile learning (m-learning) is a novel approach to knowledge acquisition and dissemination and is gaining global attention. Steady progress in wireless technologies and the portability of communication devices continue to broaden the scope and use of mobiles. With the convergence of Web functionality onto mobile platforms and the affordability and availability of mobile technology, m-learning has the potential of being the next prevalent channel of education in both formal and informal settings. There is substantive literature on developed countries but the state in developing countries (DCs) however appears vague. This paper is a synthesis of extant literature on mobile learning in DCs. The research interest is based on the fact that in DCs, mobile communication and internet connectivity are popular. However, its use in education is under explored. There are some reviews on the state, conceptualizations, trends and teacher education, but to the authors’ knowledge, no study has focused on mobile learning adoption and integration issues. This study examines issues and gaps associated with its adoption and integration in DCs higher education institutions. A qualitative build-up of literature was conducted using articles pooled from electronic databases (Google Scholar and ERIC). To enable criteria for inclusion and incorporate diverse study perspectives, search terms used were m-learning, DCs, higher education institutions, challenges, benefits, impact, gaps and issues. The synthesis revealed that though mobile technology has diffused globally, its pedagogical pursuit in DCs remains quite low. The absence of a mobile Web and the difficulty of resource conversion into mobile format due to lack of funding and technical competence is a stumbling block. Again, the lack of established design and implementation rules to guide the development of m-learning platforms in DCs is a hindrance. The absence of access restrictions on devices poses security threats to institutional systems. Negative perceptions that devices are taking over faculty roles lead to resistance in some situations. Resistance to change can be a hindrance to the acceptance and success of new systems. Lack of interest for m-learning is also attributed to lower technological literacy levels of the underprivileged masses. Scholarly works on m-learning in DCs is yet to mature. Most technological innovations are handed down from developed countries, and this constantly creates a lag for DCs. Lack of theoretical grounding was also identified which reduces the objectivity of study reports. The socio-cultural terrain of DCs results in societies with different views and needs that have been identified as a hindrance to research. Institutional commitment decisions, adequate funding for the necessary infrastructural development as well as multiple stakeholder participation is important for project success. Evidence suggests that while adoption decisions are readily made, successful integration of the concept for its full benefits to be realized is often neglected. Recommendations to findings were made to provide possible remedies to identified issues.

Keywords: Developing countries, higher education institutions, mobile learning, literature review.

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2436 Hazards Assessment of Radon Exhalation Rate and Radium Content in the Soil Samples in Iraqi Kurdistan Using Passive and Active Detecting Methods

Authors: Asaad H. Ismail, Mohamad S. Jaafar

Abstract:

This study aims to assess the environmental hazards from radon exhalation rate in the soil samples in selected locations in Iraqi Kurdistan, using passive (CR-39NTDs) and active (RAD7) detecting method. Radon concentration, effective radium content and radon exhalation rate were estimated in soil samples that collected at the depth level of 30 cm inside 124 houses. The results show that the emanation rate for radon gas was variation from location to other, depending on the geological formation. Most health risks come from emanation of radon and its daughter due to its contribution for indoor radon, so the results showed that there is a linear relationship between the ratio of soil and indoor radon concentration (CSoil Rn222/ Cindoor Rn222) and the effective radium content in soil samples. The results show that radon concentration has high and low values in Hajyawa city and Er. Tyrawa Qr, respectively. A comparison between our results with that mentioned in international reports was done.

Keywords: Radon, CR-39NTDs, RAD7, Soil, Iraqi Kurdistan.

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2435 An Overview on Aluminum Matrix Composites: Liquid State Processing

Authors: S. P. Jordan, G. Christian, S. P. Jeffs

Abstract:

Modern composite materials are increasingly being chosen in replacement of heavier metallic material systems within many engineering fields including aerospace and automotive industries. The increasing push towards satisfying environmental targets are fuelling new material technologies and manufacturing processes. This paper will introduce materials and manufacturing processes using metal matrix composites along with manufacturing processes optimized at Alvant Ltd., based in Basingstoke in the UK which offers modern, cost effective, selectively reinforced composites for light-weighting applications within engineering. An overview and introduction into modern optimized manufacturing methods capable of producing viable replacements for heavier metallic and lower temperature capable polymer composites are offered. A review of the capabilities and future applications of this viable material is discussed to highlight the potential involved in further optimization of old manufacturing techniques, to fully realize the potential to lightweight material using cost-effective methods.

Keywords: Aluminum matrix composites, light-weighting, hybrid squeeze casting, strategically placed reinforcements.

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2434 Assesing Extension of Meeting System Performance in Information Technology in Defense and Aerospace Project

Authors: Hakan Gürkan, Ahmet Denker

Abstract:

The Ministry of Defense (MoD) spends hundreds of millions of dollars on software to support its infrastructure, operate its weapons and provide command, control, communications, computing, intelligence, surveillance, and reconnaissance (C4ISR) functions. These and other all new advanced systems have a common critical component is information technology. Defense and Aerospace environment is continuously striving to keep up with increasingly sophisticated Information Technology (IT) in order to remain effective in today-s dynamic and unpredictable threat environment. This makes it one of the largest and fastest growing expenses of Defense. Hundreds of millions of dollars spent a year on IT projects. But, too many of those millions are wasted on costly mistakes. Systems that do not work properly, new components that are not compatible with old once, trendily new applications that do not really satisfy defense needs or lost though poorly managed contracts. This paper investigates and compiles the effective strategies that aim to end exasperation with low returns and high cost of Information Technology Acquisition for defense; it tries to show how to maximize value while reducing time and expenditure.

Keywords: Iterative Process, Acquisition Management, Project management, Software Economics, Requirement analysis.

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2433 Specification of Attributes of a Multimedia Presentation for Presentation Manager

Authors: Veli Hakkoymaz, Alpaslan Altunköprü

Abstract:

A multimedia presentation system refers to the integration of a multimedia database with a presentation manager which has the functionality of content selection, organization and playout of multimedia presentations. It requires high performance of involved system components. Starting from multimedia information capture until the presentation delivery, high performance tools are required for accessing, manipulating, storing and retrieving these segments, for transferring and delivering them in a presentation terminal according to a playout order. The organization of presentations is a complex task in that the display order of presentation contents (in time and space) must be specified. A multimedia presentation contains audio, video, images and text media types. The critical decisions for presentation construction include what the contents are, how the contents are organized, and once the decision is made on the organization of the contents of the presentation, it must be conveyed to the end user in the correct organizational order and in a timely fashion. This paper introduces a framework for specification of multimedia presentations and describes the design of sample presentations using this framework from a multimedia database.

Keywords: Multimedia presentation, temporal specification, SMIL, spatial specification.

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2432 Strategies of Entrepreneurs to Collaborate with Alliances for Commercializing Technology and New Product Innovation: A Practical Learning in Thailand

Authors: Kusumaphorn Sompong, Helen Lawton Smith, Barbara Igel

Abstract:

This paper provides a key driver-based conceptual framework that can be used to improve a firm-s success in commercializing technology and in new product innovation resulting from collaboration with other organizations through strategic alliances. Based on a qualitative study using an interview approach, strategic alliances of entrepreneurs in the food processing industry in Thailand are explored. This paper describes factors affecting decisions to collaborate through alliances. It identifies four issues: maintaining the efficiency of the value chain for production capability, adapting to present and future competition, careful assessment of value of outcomes, and management of innovation. We consider five driving factors: resource orientation, assessment of risk, business opportunity, sharing of benefits and confidence in alliance partners. These factors will be of interest to entrepreneurs and policy makers with regard to further understanding of the direction of business strategies.

Keywords: Managing collaboration, strategic alliance, technology commercialization, innovation.

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2431 Regret, Choice, and Outcome

Authors: Olimpia Matarazzo, Lucia Abbamonte

Abstract:

In two studies we challenged the well consolidated position in regret literature according to which the necessary condition for the emergence of regret is a bad outcome ensuing from free decisions. Without free choice, and, consequently, personal responsibility, other emotions, such as disappointment, but not regret, are supposed to be elicited. In our opinion, a main source of regret is being obliged by circumstance out of our control to chose an undesired option. We tested the hypothesis that regret resulting from a forced choice is more intense than regret derived from a free choice and that the outcome affects the latter, not the former. Besides, we investigated whether two other variables – the perception of the level of freedom of the choice and the choice justifiability – mediated the relationships between choice and regret, as well as the other four emotions we examined: satisfaction, anger toward oneself, disappointment, anger towards circumstances. The two studies were based on the scenario methodology and implied a 2 x 2 (choice x outcome) between design. In the first study the foreseen short-term effects of the choice were assessed; in the second study the experienced long-term effects of the choice were assessed. In each study 160 students of the Second University of Naples participated. Results largely corroborated our hypotheses. They were discussed in the light of the main theories on regret and decision making.

Keywords: Choice, outcome, regret.

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2430 Load Transfer Mechanism Based Unified Strut-and-Tie Modeling for Design of Concrete Beams

Authors: Ahmed, M., Yasser A., Mahmoud H., Ahmed, A., Abdulla M. S., Nazar, S.

Abstract:

Strut-and-Tie Models (STM) for the design of concrete beams, comprising of struts, ties, nodes as the basic tools, is conceptually simple, but its realization for complex concrete structure is not straightforward and depends on flow of internal forces in the structure. STM technique has won wide acceptance for deep member and shear design. STM technique is a unified approach that considers all load effects (bending, axial, shear, and torsion) simultaneously, not just applicable to shear loading only. The present study is to portray Strut-and-Tie Modeling based on Load-Transfer-Mechanisms as a unified method to analyze, design and detailing for deep and slender concrete beams. Three shear span- effective depth ratio (a/ d) are recommended for the modeling of STM elements corresponding to dominant load paths. The study also discusses the research work conduct on effective stress of concrete, tie end anchorage, and transverse reinforcement demand under different load transfer mechanism. It is also highlighted that to make the STM versatile tool for design of beams applicable to all shear spans, the effective stress of concrete and, transverse reinforcement demand, inclined angle of strut, and anchorage requirements of tie bars is required to be correlated with respect to load transfer mechanism. The country code provisions are to be modified and updated to apply for generalized design of concrete deep and slender member using load transfer mechanism based STM technique. Examples available in literature are reanalyzed with refined STM based on load transfer mechanisms and results are compared. It is concluded from the results that proposed approach will require true reinforcement demand depending on dominant force transfer action in concrete beam.

Keywords: Deep member, Load transfer mechanism, Strut-and-Tie Model, Strut, Truss.

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2429 Structural Health Monitoring of Buildings and Infrastructure

Authors: Mojtaba Valinejadshoubi, Ashutosh Bagchi, Osama Moselhi

Abstract:

Structures such as buildings, bridges, dams, wind turbines etc. need to be maintained against various factors such as deterioration, excessive loads, environment, temperature, etc. Choosing an appropriate monitoring system is important for determining any critical damage to a structure and address that to avoid any adverse consequence. Structural Health Monitoring (SHM) has emerged as an effective technique to monitor the health of the structures. SHM refers to an ongoing structural performance assessment using different kinds of sensors attached to or embedded in the structures to evaluate their integrity and safety to help engineers decide on rehabilitation measures. Ability of SHM in identifying the location and severity of structural damages by considering any changes in characteristics of the structures such as their frequency, stiffness and mode shapes helps engineers to monitor the structures and take the most effective corrective actions to maintain their safety and extend their service life. The main objective of this study is to review the overall SHM process specifically determining the natural frequency of an instrumented simply-supported concrete beam using modal testing and finite element model updating.

Keywords: Structural Health Monitoring, Natural Frequency, FFT analysis, Finite element model updating.

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2428 A Simple Epidemiological Model for Typhoid with Saturated Incidence Rate and Treatment Effect

Authors: Steady Mushayabasa

Abstract:

Typhoid fever is a communicable disease, found only in man and occurs due to systemic infection mainly by Salmonella typhi organism. The disease is endemic in many developing countries and remains a substantial public health problem despite recent progress in water and sanitation coverage. Globally, it is estimated that typhoid causes over 16 million cases of illness each year, resulting in over 600,000 deaths. A mathematical model for assessing the impact of educational campaigns on controlling the transmission dynamics of typhoid in the community, has been formulated and analyzed. The reproductive number has been computed. Stability of the model steady-states has been examined. The impact of educational campaigns on controlling the transmission dynamics of typhoid has been discussed through the basic reproductive number and numerical simulations. At its best the study suggests that targeted education campaigns, which are effective at stopping transmission of typhoid more than 40% of the time, will be highly effective at controlling the disease in the community. 

Keywords: Mathematical model, Typhoid, saturated incidence rate, treatment, reproductive number, sensitivity analysis.

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2427 Justification and Classification of Issues for the Selection and Implementation of Advanced Manufacturing Technologies

Authors: Zahra Banakar, Farzad Tahriri

Abstract:

It has often been said that the strength of any country resides in the strength of its industrial sector, and Progress in industrial society has been accomplished by the creation of new technologies. Developments have been facilitated by the increasing availability of advanced manufacturing technology (AMT), in addition the implementation of advanced manufacturing technology (AMT) requires careful planning at all levels of the organization to ensure that the implementation will achieve the intended goals. Justification and implementation of advanced manufacturing technology (AMT) involves decisions that are crucial for the practitioners regarding the survival of business in the present days of uncertain manufacturing world. This paper assists the industrial managers to consider all the important criteria for success AMT implementation, when purchasing new technology. Concurrently, this paper classifies the tangible benefits of a technology that are evaluated by addressing both cost and time dimensions, and the intangible benefits are evaluated by addressing technological, strategic, social and human issues to identify and create awareness of the essential elements in the AMT implementation process and identify the necessary actions before implementing AMT.

Keywords: Advanced Manufacturing Technology (AMT), Justification and Classification.

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2426 A Socio-Ecological Study of Sacred Groves and Memorial Parks: Cases from USA and India

Authors: Ishani Pruthi, William Burch Jr

Abstract:

The concept of sacred and nature have long been interlinked. Various cultural aspects such as religion, faith, traditions bring people closer to nature and the natural environment. Memorial Parks and Sacred Groves are examples of two such cultural landscapes that exist today. The project mainly deals with the significance of such sites to the environment and the deep rooted significance it has to the people. These parks and groves play an important role in biodiversity conservation and environmental protection. There are many differences between the establishment of memorial parks and sacred groves, but the underlying significance is the same. Sentiments, emotions play an important role in landscape planning and management. Hence the people and communities living at these sites need to be involved in any planning activity or decisions. The conservation of the environment should appeal to the sentiments of the people; the need to be 'with nature' should be used in the setting up of memorial forests and in the preservation of sacred groves.

Keywords: Sacred groves, memorial forests, community based natural resource management.

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2425 Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia

Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

Abstract:

This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: Corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors.

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2424 A Study of Current Maintenance Strategies and the Reliability of Critical Medical Equipment in Hospitals in Relation to Patient Outcomes

Authors: Khelood A. Mkalaf, Peter Gibson, John Flanagan

Abstract:

This study investigates the relationship between the reliability of critical medical equipment (CME) and the effectiveness of CME maintenance management strategies in relation to patient outcomes in 84 public hospitals of a top 20 OECD country. The work has examined the effectiveness of CME maintenance management strategies used by the public hospital system of a large state run health organization. The conceptual framework was designed to examine the significance of the relationship between six variables: (1) types of maintenance management strategies, (2) maintenance services, (3) maintenance practice, (4) medical equipment reliability, (5) maintenance costs and (6) patient outcomes. The results provide interesting insights into the effectiveness of the maintenance strategies used. For example, there appears to be about a 1 in 10 000 probability of failure of anesthesia equipment, but these seem to be confined to specific maintenance situations. There are also some findings in relation to outsourcing of maintenance. For each of the variables listed, results are reported in relation to the various types of maintenance strategies and services. Decision-makers may use these results to evaluate more effective maintenance strategies for their CME and generate more effective patient outcomes.

Keywords: Critical medical equipment, maintenance strategy, patient outcomes, reliability.

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2423 The Effectiveness of National Fiscal Rules in the Asia-Pacific Countries

Authors: Chiung-Ju Huang, Yuan-Hong Ho

Abstract:

This study utilizes the International Monetary Fund (IMF) Fiscal Rules Dataset focusing on four specific fiscal rules such as expenditure rule, revenue rule, budget balance rule, and debt rule and five main characteristics of each fiscal rule those are monitoring, enforcement, coverage, legal basis, and escape clause to construct the Fiscal Rule Index for nine countries in the Asia-Pacific region from 1996 to 2015. After constructing the fiscal rule index for each country, we utilize the Panel Generalized Method of Moments (Panel GMM) by using the constructed fiscal rule index to examine the effectiveness of fiscal rules in reducing procyclicality. Empirical results show that national fiscal rules have a significantly negative impact on procyclicality of government expenditure. Additionally, stricter fiscal rules combined with high government effectiveness are effective in reducing procyclicality of government expenditure. Results of this study indicate that for nine Asia-Pacific countries, policymakers’ use of fiscal rules and government effectiveness to reducing procyclicality of fiscal policy are effective.

Keywords: Counter-cyclical policy, fiscal rules, government effectiveness, procyclical policy.

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2422 Domestic Tourist Behaviours of the Tourism Place in Bangkok and Greater Area

Authors: Tanit P ruktara

Abstract:

This research aims to study the preferable tourism and the elements of choosing tourist destination from domestic tourist in Bangkok and the nearby areas in Thailand.The data were collected by using 1249 set of questionnaires, in mid-August 2012. The result illustrates that religious destinations are the most preferable places for the tourist. The average expense per travel is approximately 47 USD a time. Travellers travel based on the advertisement in the television and internet and their decisions is based on the reputation of the destinations. The result on a place dimension demonstrates the neatness and well managed location play a crucial role on tourist destination. Gender, age, marriage status and their origins are affecting their spending and travelling behaviour. The researcher reckon that providing the area of arcade, selling the souvenir and promoting tourism among a young professional group would be an important key follow the income distribution policy, including managing the destination to welcome the family group, which the result is to identified as the highest spending.

Keywords: Domestic Tourist, Tourism, Tourist Behaviours, Tourism Place.

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2421 The Key Factors in Shipping Company’s Port Selection for Providing Their Supplies

Authors: Sedigheh Zarei

Abstract:

The aim of this research is to identify the key factors in shipping company’s port selection in order to providing their requirement. To identify and rank factors that play the main role in selecting port for providing the ship requirement, at the first step, data were collected via Semi-structured interviews, the aim was to generate knowledge on how shipping company select the port and suppliers for providing their needs. 37 port selection factors were chosen from the previous researches and field interviews and have been categorized into two groups of port's factor and the factors of services of suppliers companies. The current study adopts a questionnaire survey to the main shipping companies' operators in Iran. Their responses reveal that level of services of supplying companies and customs rules play the important role in selecting the ports. Our findings could affect decisions made by port authorities to consider that supporting the privet sections for ship chandelling business could have the best result in attracting ships.

Keywords: Port selection, ship supplier, ship chandler, provision.

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2420 Momentum Accounting in Public Management: A Case Study in a Brazilian Navy-s Services Provider Military Organization

Authors: Rodrigo Barreiros Leal, Aracéli Cristina de Sousa Ferreira

Abstract:

This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.

Keywords: Multidimensional Accounting, Public Management, Decision Making.

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2419 The Effect of Surface Conditions on Wear of a Railway Wheel and Rail

Authors: A. Shebani, S. Iwnicki

Abstract:

Understanding the nature of wheel and rail wear in the railway field is of fundamental importance to the safe and cost effective operation of the railways. Twin disc wear testing is used extensively for studying wear of wheel and rail materials. The University of Huddersfield twin disc rig was used in this paper to examine the effect of surface conditions on wheel and rail wear measurement under a range of wheel/rail contact conditions, with and without contaminants. This work focuses on an investigation of the effect of dry, wet, and lubricated conditions and the effect of contaminants such as sand on wheel and rail wear. The wheel and rail wear measurements were carried out by using a replica material and an optical profilometer that allows measurement of wear in difficult location with high accuracy. The results have demonstrated the rate at which both water and oil reduce wheel and rail wear. Scratches and other damage were seen on the wheel and rail surfaces after the addition of sand and consequently both wheel and rail wear damage rates increased under these conditions. This work introduced the replica material and an optical instrument as effective tools to study the effect of surface conditions on wheel and rail wear.

Keywords: Railway wheel/rail wear, surface conditions, twin disc test rig, replica material, Alicona profilometer.

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2418 Target and Kaizen Costing

Authors: Alireza Azimi Sani , Mahdi Allahverdizadeh

Abstract:

increased competition and increased costs of designing made it important for the firms to identify the right products and the right methods for manufacturing the products. Firms should focus on customers and identify customer demands directly to design the right products. Several management methods and techniques that are currently available improve one or more functions or processes in an industry and do not take the complete product life cycle into consideration. On the other hand target costing is a method / philosophy that takes financial, manufacturing and customer aspects into consideration during designing phase and helps firms in making product design decisions to increase the profit / value of the company. It uses various techniques to identify customer demands, to decrease costs of manufacturing and finally to achieve strategic goals. Target Costing forms an integral part of total product design / redesign based on strategic plans.

Keywords: Target Costing, Target Cost Management, Cost Management, Activity Based Costing, New product design

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2417 Material Selection for a Manual Winch Rope Drum

Authors: Moses F. Oduori, Enoch K. Musyoka, Thomas O. Mbuya

Abstract:

The selection of materials is an essential task in mechanical design processes. This paper sets out to demonstrate the application of analytical decision making during mechanical design and, particularly, in selecting a suitable material for a given application. Equations for the mechanical design of a manual winch rope drum are used to derive quantitative material performance indicators, which are then used in a multiple attribute decision making (MADM) model to rank the candidate materials. Thus, the processing of mechanical design considerations and material properties data into information that is suitable for use in a quantitative materials selection process is demonstrated for the case of a rope drum design. Moreover, Microsoft Excel®, a commonly available computer package, is used in the selection process. The results of the materials selection process are in agreement with current industry practice in rope drum design. The procedure that is demonstrated here should be adaptable to other design situations in which a need arises for the selection of engineering materials, and other engineering entities.

Keywords: Design Decisions, Materials Selection, Mechanical Design, Rope Drum Design.

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