Search results for: Resource Description Framework (RDF)

Authors: K. Prajindra Sankar, S.K. Tiong, S.P. Johnny Koh

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This paper presents a tested research concept that implements a complex evolutionary algorithm, genetic algorithm (GA), in a multi-microcontroller environment. Parallel Distributed Genetic Algorithm (PDGA) is employed in adaptive beam forming technique to reduce power usage of adaptive antenna at WCDMA base station. Adaptive antenna has dynamic beam that requires more advanced beam forming algorithm such as genetic algorithm which requires heavy computation and memory space. Microcontrollers are low resource platforms that are normally not associated with GAs, which are typically resource intensive. The aim of this project was to design a cooperative multiprocessor system by expanding the role of small scale PIC microcontrollers to optimize WCDMA base station transmitter power. Implementation results have shown that PDGA multi-microcontroller system returned optimal transmitted power compared to conventional GA.

Keywords: Microcontroller, Genetic Algorithm, Adaptiveantenna, Power optimization.

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Authors: M. Salmani Jelodar, M.J. Fadaeieslam, N. Mozayani, M. Fazeli

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Optical Character Recognition (OCR) is a very old and of great interest in pattern recognition field. In this paper we introduce a very powerful approach to recognize Persian text. We have used morphological operators, especially Hit/Miss operator to descript each sub-word and by using a template matching approach we have tried to classify generated description. We used just one font in two different sizes to verify our approach. We achieved a very good rate, up to 99.9%.

Keywords: A Persian Optical Character Recognition.

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Authors: Hamidah Jantan, Abdul Razak Hamdan, Zulaiha Ali Othman

Abstract:

Human Resource (HR) applications can be used to provide fair and consistent decisions, and to improve the effectiveness of decision making processes. Besides that, among the challenge for HR professionals is to manage organization talents, especially to ensure the right person for the right job at the right time. For that reason, in this article, we attempt to describe the potential to implement one of the talent management tasks i.e. identifying existing talent by predicting their performance as one of HR application for talent management. This study suggests the potential HR system architecture for talent forecasting by using past experience knowledge known as Knowledge Discovery in Database (KDD) or Data Mining. This article consists of three main parts; the first part deals with the overview of HR applications, the prediction techniques and application, the general view of Data mining and the basic concept of talent management in HRM. The second part is to understand the use of Data Mining technique in order to solve one of the talent management tasks, and the third part is to propose the potential HR system architecture for talent forecasting.

Keywords: HR Application, Knowledge Discovery inDatabase (KDD), Talent Forecasting.

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Authors: H. Ashrafi, S. Ebrahimi, H. Kamalzadeh

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With the development of business competition, it is important for healthcare providers to improve their service qualities. In order to improve service quality of a clinic, four important dimensions are defined: tangibles, responsiveness, empathy, and reliability. Moreover, there are several service stages in hospitals such as financial screening and examination. One of the most challenging limitations for improving service quality is budget which impressively affects the service quality. In this paper, we present an approach to address budget uncertainty and provide guidelines for service resource allocation. In this paper, a service quality improvement approach is proposed which can be adopted to multistage service processes to improve service quality, while controlling the costs. A multi-objective function based on the importance of each area and dimension is defined to link operational variables to service quality dimensions. The results demonstrate that our approach is not ultra-conservative and it shows the actual condition very well. Moreover, it is shown that different strategies can affect the number of employees in different stages.

Keywords: Service quality assessment, healthcare resource allocation, robust optimization, budget uncertainty.

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Authors: Gilbert Ndjatou

Abstract:

We propose a formal framework for the specification of the behavior of a system of agents, as well as those of the constituting agents. This framework allows us to model each agent-s effectoric capability including its interactions with the other agents. We also provide an algorithm based on Milner-s "observation equivalence" to derive an agent-s perception of its task domain situations from its effectoric capability, and use "system computations" to model the coordinated efforts of the agents in the system . Formal definitions of the concept of "behavior equivalence" of two agents and that of system computations equivalence for an agent are also provided.

Keywords: Multiagent system, object system, observation equivalence, reactive systems.

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Authors: Noah G. Akhimien, Eshrar Latif

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The natural environment is in need for an urgent rescue due to dilapidation and recession of resources. Passive design strategies have proven to be one of the effective ways to reduce CO₂ emissions and to improve building performance. On the other hand, there is a huge drop in material availability due to poor recycling culture. Consequently, building waste pose environmental hazard due to unrecycled building materials from construction and deconstruction. Buildings are seen to be material banks for a circular economy, therefore incorporating circular economy into passive housing will not only safe guide the climate but also improve resource efficiency. The study focuses on incorporating a circular economy in passive design strategies for an affordable energy and resource efficient residential building in Nigeria. Carbon dioxide (CO₂) concentration is still on the increase as buildings are responsible for a significant amount of this emission globally. Therefore, prompt measures need to be taken to combat the effect of global warming and associated threats. Nigeria is rapidly growing in human population, resources on the other hand have receded greatly, and there is an abrupt need for recycling even in the built environment. It is necessary that Nigeria responds to these challenges effectively and efficiently considering building resource and energy. Passive design strategies were assessed using simulations to obtain qualitative and quantitative data which were inferred to case studies as it relates to the Nigeria climate. Building materials were analysed using the ReSOLVE model in order to explore possible recycling phase. This provided relevant information and strategies to illustrate the possibility of circular economy in passive buildings. The study offers an alternative approach, as it is the general principle for the reworking of an economy on ecological lines in passive housing and by closing material loops in circular economy.

Keywords: Building, circular economy, efficiency, passive design, sustainability.

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Authors: Christian Mosch, Reiner Anderl, Antonio Álvaro de Assis Moura, Klaus Schützer

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Due to short product life cycles, increasing variety of products and short cycles of leap innovations manufacturing companies have to increase the flexibility of factory structures. Flexibility of factory structures is based on defined factory planning processes in which product, process and resource data of various partial domains have to be considered. Thus factory planning processes can be characterized as iterative, interdisciplinary and participative processes [1]. To support interdisciplinary and participative character of planning processes, a federative factory data management (FFDM) as a holistic solution will be described. FFDM is already implemented in form of a prototype. The interim results of the development of FFDM will be shown in this paper. The principles are the extracting of product, process and resource data from documents of various partial domains providing as web services on a server. The described data can be requested by the factory planner by using a FFDM-browser.

Keywords: BRAGECRIM, Factory Planning Process, FactoryData Management, Web Services

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Authors: O. A. Novitskaya

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The emerging markets of post-USSR countries have attracted Western multinational companies; however, weak institutions and unstable host country environments have hindered the implementation of successful management practices. The Ukrainian market, in light of recent events, is particularly interesting to study for its compatibility with Western businesses. This paper focuses on factors that can facilitate or inhibit the transfer of human resource management practices from Western headquarters to Ukrainian subsidiaries. To explain the national context’s effects better, a business systems approach has been applied to a qualitative study of 16 wholly owned Western subsidiaries, dissecting the reasons for a weak integration of Western practices in Ukraine. Results show that underdeveloped institutions have forced companies to develop additional practices that compensate for national weaknesses, as well as to adjust to a constantly changing environment. Flexibility and local responsiveness were observed as vital for success in Ukraine.

Keywords: Business system, HR practices, human resource management, multinational companies, Ukraine.

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Authors: Dimitrios J. Dimitriou

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Airport’s serving a tourist destination are an essential counterpart of the tourist demand supply chain, and their productivity is related to the region’s attractiveness and is enhanced by the air transport business. In this paper, the evaluation framework of the scheduled flights between two tourist airports is taken into consideration. By adopting a systemic approach, the arrivals from an airport that its connectivity heavily depended on the departures of another major airport are reviewed. The methodology framework, based on inventory control theory and the numerical example, promotes the use of the modelling formulation. The results would be essential for comparison and exercising to other similar cases.

Keywords: Airport connectivity, inventory control, optimization, optimum allocation.

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Authors: Zhenyu Zhang, Qingbin Gao

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Low-resolution digital encoder (LRDE) is commonly adopted as a position sensor in low-cost and resource-constraint applications. Traditionally, a digital encoder is modeled as a quantizer without considering the initial position of the LRDE. However, it cannot be applied to extreme LRDE for which stroke of angular motion is only a few times of resolution of the encoder. Besides, the actual angular motion is substantially distorted by this extreme LRDE so that the encoder reading does not faithfully represent the actual angular motion. This paper presents a modeling method for extreme LRDE by taking into account the initial position of the LRDE. For a control system with sinusoidal reference signal and extreme LRDE, this paper analyzes the characteristics of angular motion. Specifically, two descriptors of sinusoidal angular motion are studied, which essentially sheds light on the actual angular motion from extreme LRDE.

Keywords: Low resolution digital encoder, resource-constraint control system, sinusoidal reference signal, servo motion control.

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Authors: Haluk Gümüskaya, Hüseyin Hakkoymaz

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This paper describes WiPoD (Wireless Position Detector) which is a pure software based location determination and tracking (positioning) system. It uses empirical signal strength measurements from different wireless access points for mobile user positioning. It is designed to determine the location of users having 802.11 enabled mobile devices in an 802.11 WLAN infrastructure and track them in real time. WiPoD is the first main module in our LBS (Location Based Services) framework. We tested K-Nearest Neighbor and Triangulation algorithms to estimate the position of a mobile user. We also give the analysis results of these algorithms for real time operations. In this paper, we propose a supportable, i.e. understandable, maintainable, scalable and portable wireless positioning system architecture for an LBS framework. The WiPoD software has a multithreaded structure and was designed and implemented with paying attention to supportability features and real-time constraints and using object oriented design principles. We also describe the real-time software design issues of a wireless positioning system which will be part of an LBS framework.

Keywords: Indoor location determination and tracking, positioning in Wireless LAN.

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Authors: E. Platzer

Abstract:

This paper introduces a framework that aims to support the design and development of mobile services. The traditional innovation process and its supporting instruments in form of creativity tools, acceptance research and user-generated content analysis are screened for potentials for improvement. The result is a reshaped innovation process where acceptance research and usergenerated content analysis are fully integrated within a creativity tool. Advantages of this method are the enhancement of design relevant information for developers and designers and the possibility to forecast market success.

Keywords: design support, innovation support, technology acceptance, user-generated content analysis.

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Authors: S. Ahmed Sinthia

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Dhaka, the capital city of Bangladesh, is one of the densely populated cities in the world. Due to rapid urbanization 60% of its population lives in slum and squatter settlements. The reason behind this poverty is low economic growth, inequitable distribution of income, unequal distribution of productive assets, unemployment and underemployment, high rate of population growth, low level of human resource development, natural disasters, and limited access to public services. Along with poverty, creating pressure on urban land, shelter, plots, open spaces this creates environmental and ecological degradation. These constraints are mostly resulted from the failures of the government policies and measures and only Government can solve this problem. This is now prime time to establish planning and environmental management policy and sustainable urban development for the city and for the urban slum dwellers which are free from eviction, criminals, rent seekers and other miscreants.

Keywords: Economic and resource constraints, environmental degradation and management, government policy, land management and policy, sustainable development.

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Authors: Dina Tamazin, Nicoleta Tipi, Sahar Validi

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The oil refining industry plays vital role in the world economy. Oil refining companies operate in a more complex and dynamic environment than ever before. In addition, oil refining companies and the public are becoming more conscious of crude oil scarcity and climate changes. Hence, sustainability in the oil refining industry is becoming increasingly critical to the industry's long-term viability and to the environmental sustainability. Mainly, it is relevant to the measurement and evaluation of the company's sustainable performance to support the company in understanding their performance and its implication more objectively and establishing sustainability development plans. Consequently, the oil refining companies attempt to re-engineer their supply chain to meet the sustainable goals and standards. On the other hand, this research realized that previous research in oil refining sustainable supply chain performance measurements reveals that there is a lack of studies that consider the integration of sustainability in the supply chain performance measurement practices in the oil refining industry. Therefore, there is a need for research that provides performance guidance, which can be used to measure sustainability and assist in setting sustainable goals for oil refining supply chains. Accordingly, this paper aims to present a comprehensive oil refining sustainable supply chain performance measurement theoretical framework. In development of this theoretical framework, the main characteristics of oil refining industry have been identified. For this purpose, a thorough review of relevant literature on performance measurement models and sustainable supply chain performance measurement models has been conducted. The comprehensive oil refining sustainable supply chain performance measurement theoretical framework introduced in this paper aims to assist oil refining companies in measuring and evaluating their performance from a sustainability aspect to achieve sustainable operational excellence.

Keywords: Oil refining industry, oil refining sustainable supply chain performance measurements, performance measurements, sustainability.

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Authors: Masood Uzzafer

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A dynamic risk management framework for software projects is presented. Currently available software risk management frameworks and risk assessment models are static in nature and lacks feedback capability. Such risk management frameworks are not capable of providing the risk assessment of futuristic changes in risk events. A dynamic risk management framework for software project is needed that provides futuristic assessment of risk events.

Keywords: Software Risk Management, Dynamic Models, Software Project Managment.

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Authors: Hilary J. Watsilla, Narasimha R. Vajjhala

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Information and Communication Technology (ICT) has made information access easier and affordable. Academic research has also benefited from this, with online journals and academic resource readily available by the click of a button. However, there are limited ways of assessing and controlling the quality of the academic research mostly in public institution. Nigeria is the most populous country in Africa with a significant number of universities and young population. The quality of knowledge created by academic researchers, however, needs to be evaluated due to the high number of predatory journals published by academia. The purpose of this qualitative study is to look at the knowledge creation, acquisition, and assimilation process by academic researchers in public universities in Nigeria. Qualitative research will be carried out using in-depth interviews and observations. Academic researchers will be interviewed and absorptive capacity theory will be used as the theoretical framework to guide the research. The findings from this study should help understand the impact of ICT on the knowledge creation process in academic research and to understand how ICT can affect the quality of knowledge produced by researchers. The findings from this study should help add value to the existing body of knowledge on the quality of academic research, especially in Africa where there is limited availability of quality academic research. As this study is limited to Nigerian universities, the outcome may not be generalized to other developing countries.

Keywords: Knowledge creation, academic research, knowledge management, information and communication technology, research, university.

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Authors: R. J. Kuo, W. C. Cheng, W. C. Lien, T. J. Yang

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Taiwan is a hyper endemic area for the Hepatitis B virus (HBV). The estimated total number of HBsAg carriers in the general population who are more than 20 years old is more than 3 million. Therefore, a case record review is conducted from January 2003 to June 2007 for all patients with a diagnosis of acute hepatitis who were admitted to the Emergency Department (ED) of a well-known teaching hospital. The cost for the use of medical resources is defined as the total medical fee. In this study, principal component analysis (PCA) is firstly employed to reduce the number of dimensions. Support vector regression (SVR) and artificial neural network (ANN) are then used to develop the forecasting model. A total of 117 patients meet the inclusion criteria. 61% patients involved in this study are hepatitis B related. The computational result shows that the proposed PCA-SVR model has superior performance than other compared algorithms. In conclusion, the Child-Pugh score and echogram can both be used to predict the cost of medical resources for patients with acute hepatitis in the ED.

Keywords: Acute hepatitis, Medical resource cost, Artificial neural network, Support vector regression.

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Authors: Arash Parehkar, S. Jamshid Mousavi, Shoubo Bayazidi, Vahid Karami, Laleh Shahidi, Arash Azaranfar, Ali Moridi, M. Shabakhti, Tayebeh Ariyan, Mitra Tofigh, Kaveh Masoumi, Alireza Motahari

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Water resource systems modeling has constantly been a challenge through history for human beings. As the innovative methodological development is evolving alongside computer sciences on one hand, researches are likely to confront more complex and larger water resources systems due to new challenges regarding increased water demands, climate change and human interventions, socio-economic concerns, and environment protection and sustainability. In this research, an automatic calibration scheme has been applied on the Gilan’s large-scale water resource model using mathematical programming. The water resource model’s calibration is developed in order to attune unknown water return flows from demand sites in the complex Sefidroud irrigation network and other related areas. The calibration procedure is validated by comparing several gauged river outflows from the system in the past with model results. The calibration results are pleasantly reasonable presenting a rational insight of the system. Subsequently, the unknown optimized parameters were used in a basin-scale linear optimization model with the ability to evaluate the system’s performance against a reduced inflow scenario in future. Results showed an acceptable match between predicted and observed outflows from the system at selected hydrometric stations. Moreover, an efficient operating policy was determined for Sefidroud dam leading to a minimum water shortage in the reduced inflow scenario.

Keywords: Auto-calibration, Gilan, Large-Scale Water Resources, Simulation.

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Authors: Sanae Attioui, Said Najah

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The Earth's surface is constantly changing through forces of nature and human activities. Reliable, accurate, and timely change detection is critical to environmental monitoring, resource management, and planning activities. Recently, interest in deep learning algorithms, especially convolutional neural networks, has increased in the field of image change detection due to their powerful ability to extract multi-level image features automatically. However, these networks are prone to drawbacks that limit their applications, which reside in their inability to capture spatial relationships between image instances, as this necessitates a large amount of training data. As an alternative, Capsule Network has been proposed to overcome these shortcomings. Although its effectiveness in remote sensing image analysis has been experimentally verified, its application in change detection tasks remains very sparse. Motivated by its greater robustness towards improved hierarchical object representation, this study aims to apply a capsule network for PolSAR image Change Detection. The experimental results demonstrate that the proposed change detection method can yield a significantly higher detection rate compared to methods based on convolutional neural networks.

Keywords: Change detection, capsule network, deep network, Convolutional Neural Networks, polarimetric synthetic aperture radar images, PolSAR images.

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Authors: Kaylash Chaudhary, Ansgar Fehnker

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There are many virtual payment systems available to conduct micropayments. It is essential that the protocols satisfy the highest standards of correctness. This paper examines the Netpay Protocol [3], provide its formalization as automata model, and prove two important correctness properties, namely absence of deadlock and validity of an ecoin during the execution of the protocol. This paper assumes a cooperative customer and will prove that the protocol is executing according to its description.

Keywords: Model, Verification, Micropayment.

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Authors: A. Alexandru, C. A. Alexandru, D. Coardos, E. Tudora

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Big Data (BD) is associated with a new generation of technologies and architectures which can harness the value of extremely large volumes of very varied data through real time processing and analysis. It involves changes in (1) data types, (2) accumulation speed, and (3) data volume. This paper presents the main concepts related to the BD paradigm, and introduces architectures and technologies for BD and BD sets. The integration of BD with the Hadoop Framework is also underlined. BD has attracted a lot of attention in the public sector due to the newly emerging technologies that allow the availability of network access. The volume of different types of data has exponentially increased. Some applications of BD in the public sector in Romania are briefly presented.

Keywords: Big data, big data Analytics, Hadoop framework, cloud computing.

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Authors: Fong-Woon Lai

Abstract:

The risk sphere in business is fast changing and expanding. Almost anything has become a risk factor that will have potent, direct, and far reaching impacts on business. This paper examines the intensity of enterprise risk management (ERM) practices among the Malaysian public listed companies. The paper espouses a ERM framework comprising fourteen important implementation elements and processes. Results of the analysis indicate that the intensity of ERM implementation among the respondents is in the ‘good’ category of the semantic scale, which is deemed encouraging vis-à-vis the country’s regulatory regime.

Keywords: Enterprise risk management, implementation framework, ERM practices.

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Authors: Qurban A Memon, Shakeel A. Khoja

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Generally, administrative systems in an academic environment are disjoint and support independent queries. The objective in this work is to semantically connect these independent systems to provide support to queries run on the integrated platform. The proposed framework, by enriching educational material in the legacy systems, provides a value-added semantics layer where activities such as annotation, query and reasoning can be carried out to support management requirements. We discuss the development of this ontology framework with a case study of UAE University program administration to show how semantic web technologies can be used by administration to develop student profiles for better academic program management.

Keywords: Academic Program Administration, Semantic Web, Web Technology

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Authors: Sujit K. Basak, Marguerite Wotto, Paul Bélanger

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This paper presents a conceptual framework on the critical success factors of e-learning implementation in higher education, derived from an in-depth survey of literature review. The aim of this study was achieved by identifying critical success factors that affect for the successful implementation of e-learning. The findings help to articulate issues that are related to e-learning implementation in both formal and non-formal higher education and in this way contribute to the development of programs designed to address the relevant issues.

Keywords: Critical success factors, e-learning, higher education, life-long learning.

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Authors: Ei Ei Myat, Ni Lar Thein

Abstract:

With the tremendous growth of World Wide Web (WWW) data, there is an emerging need for effective information retrieval at the document level. Several query languages such as XML-QL, XPath, XQL, Quilt and XQuery are proposed in recent years to provide faster way of querying XML data, but they still lack of generality and efficiency. Our approach towards evolving a framework for querying semistructured documents is based on formal query algebra. Two elements are introduced in the proposed framework: first, a generic and flexible data model for logical representation of semistructured data and second, a set of operators for the manipulation of objects defined in the data model. In additional to accommodating several peculiarities of semistructured data, our model offers novel features such as bidirectional paths for navigational querying and partitions for data transformation that are not available in other proposals.

Keywords: Algebra, Semistructured data, Query Algebra.

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Authors: Anurag Jain, Rajneesh Kumar

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Cloud computing is the outcome of rapid growth of internet. Due to elastic nature of cloud computing and unpredictable behavior of user, load balancing is the major issue in cloud computing paradigm. An efficient load balancing technique can improve the performance in terms of efficient resource utilization and higher customer satisfaction. Load balancing can be implemented through task scheduling, resource allocation and task migration. Various parameters to analyze the performance of load balancing approach are response time, cost, data processing time and throughput. This paper demonstrates a two level load balancer approach by combining join idle queue and join shortest queue approach. Authors have used cloud analyst simulator to test proposed two level load balancer approach. The results are analyzed and compared with the existing algorithms and as observed, proposed work is one step ahead of existing techniques.

Keywords: Cloud Analyst, Cloud Computing, Join Idle Queue, Join Shortest Queue, Load balancing, Task Scheduling.

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Authors: A. S. Lourens, B. Du Plooy

Abstract:

Across the world, initiatives have been introduced to encourage women to enter into and remain in engineering fields. However, research has shown that many women leave engineering or suffer a loss of self-esteem and self-confidence compared to their male counterparts. To address this problem, a South African comprehensive university developed a self-leadership intervention pilot study in 2013, aimed at improving the self-efficacy of its female engineering students and increasing retention rates. This paper is a qualitative, descriptive, and interpretive study of the rationale and operational aspects of the Women in Engineering Leadership Association’s (WELA) self-leadership workshop. The objectives of this paper are to provide a framework for the design of a self-leadership workshop and to provide insight into the process of developing such a workshop specifically for women engineering students at a South African university. Finally, the paper proposes an evaluation process for the pilot workshop, which also provides a framework to improve future workshops. It is anticipated that the self-leadership development framework will be applicable to other higher education institutions wishing to improve women engineering student’s feelings of self-efficacy and therefore retention rates of women in engineering.

Keywords: Co-curricular interventions, Self-efficacy, Self-leadership, Women in Engineering.

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Authors: Nurul Nadhirah Anuar, Muhammad Fauzi Abdul Ghani

Abstract:

Scheduled waste management is very important in environmental and health aspects. In delivering services, highway industry has been indirectly involved in producing scheduled wastes. This paper aims to define the scheduled waste, to provide a conceptual framework of the scheduled waste management in highway industry, to highlight the effect of improper management of scheduled waste and to encourage future researchers to identify and share the present practice of scheduled waste management in their country. The understanding on effective management of scheduled waste will help the operators of highway industry, the academicians, future researchers, and encourage a friendly environment around the world. The study on scheduled waste management in highway industry is very crucial as highway transverse and run along kilometers crossing the various type of environment, residential and schools. Using Environmental Quality (Scheduled Waste) Regulations 2005 as a guide, this conceptual paper highlight several scheduled wastes produced by highway industry in Malaysia and provide a conceptual framework of scheduled waste management that focused on the highway industry. Understanding on scheduled waste management is vital in order to preserve the environment. Besides that, the waste substances are hazardous to human being. Many diseases have been associated with the improper management of schedule waste such as cancer, throat irritation and respiration problem.

Keywords: Asia Region, Environment, Highway Industry, Scheduled Waste.

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Authors: Shibly Abdullah

Abstract:

This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: Accounting, Islamic accounting, conventional accounting, corporate reporting.

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Authors: Pairaya J., Buddhagarn R., Sukree S., Punthumadee K.

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Application of Information Technology (IT) has revolutionized the functioning of business all over the world. Its impact has been felt mostly among the information of dependent industries. Tourism is one of such industry. The conceptual framework in this study represents an innovation of travel information searching system on mobile devices which is used as tools to deliver travel information (such as hotels, restaurants, tourist attractions and souvenir shops) for each user by travelers segmentation based on data mining technique to segment the tourists- behavior patterns then match them with tourism products and services. This system innovation is designed to be a knowledge incremental learning. It is a marketing strategy to support business to respond traveler-s demand effectively.

Keywords: Tourism, Innovation, Information Searching, Data Mining.

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