Search results for: virtual firm
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 717

Search results for: virtual firm

267 Proposing Enterprise Wide Information Systems Business Performance Model

Authors: Vineet Kansal

Abstract:

Enterprise Wide Information Systems (EWIS) implementation involves the entire business and will require changes throughout the firm. Because of the scope, complexity and continuous nature of ERP, the project-based approach to managing the implementation process resulted in failure rates of between 60% and 80%. In recent years ERP systems have received much attention. The organizational relevance and risk of ERP projects make it important for organizations to focus on ways to make ERP implementation successful. Once these systems are in place, however, their performance depends on the identified macro variables viz. 'Business Process', 'Decision Making' and 'Individual / Group working'. The questionnaire was designed and administered. The responses from 92 organizations were compiled. The relationship of these variables with EWIS performance is analyzed using inferential statistical measurements. The study helps to understand the performance of model presented. The study suggested in keeping away from the calamities and thereby giving the necessary competitive edge. Whenever some discrepancy is identified during the process of performance appraisal care has to be taken to draft necessary preventive measures. If all these measures are taken care off then the EWIS performance will definitely deliver the results.

Keywords: Enterprise Systems, performance, technology

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266 Gesture Recognition by Data Fusion of Time-of-Flight and Color Cameras

Authors: Piercarlo Dondi, Luca Lombardi, Marco Porta

Abstract:

In the last years numerous applications of Human- Computer Interaction have exploited the capabilities of Time-of- Flight cameras for achieving more and more comfortable and precise interactions. In particular, gesture recognition is one of the most active fields. This work presents a new method for interacting with a virtual object in a 3D space. Our approach is based on the fusion of depth data, supplied by a ToF camera, with color information, supplied by a HD webcam. The hand detection procedure does not require any learning phase and is able to concurrently manage gestures of two hands. The system is robust to the presence in the scene of other objects or people, thanks to the use of the Kalman filter for maintaining the tracking of the hands.

Keywords: Gesture recognition, human-computer interaction, Time-of-Flight camera.

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265 Parallel Querying of Distributed Ontologies with Shared Vocabulary

Authors: Sharjeel Aslam, Vassil Vassilev, Karim Ouazzane

Abstract:

Ontologies and various semantic repositories became a convenient approach for implementing model-driven architectures of distributed systems on the Web. SPARQL is the standard query language for querying such. However, although SPARQL is well-established standard for querying semantic repositories in RDF and OWL format and there are commonly used APIs which supports it, like Jena for Java, its parallel option is not incorporated in them. This article presents a complete framework consisting of an object algebra for parallel RDF and an index-based implementation of the parallel query engine capable of dealing with the distributed RDF ontologies which share common vocabulary. It has been implemented in Java, and for validation of the algorithms has been applied to the problem of organizing virtual exhibitions on the Web.

Keywords: Distributed ontologies, parallel querying, semantic indexing, shared vocabulary, SPARQL.

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264 Virtual E-Medic: A Cloud Based Medical Aid

Authors: Madiajagan Muthaiyan, Neha Goel, Deepti Sunder Prakash

Abstract:

This paper discusses about an intelligent system to be installed in ambulances providing professional support to the paramedics on board. A video conferencing device over mobile 4G services enables specialists virtually attending the patient being transferred to the hospital. The data centre holds detailed databases on the patients past medical history and hospitals with the specialists. It also hosts various software modules that compute the shortest traffic –less path to the closest hospital with the required facilities, on inputting the symptoms of the patient, on a real time basis.

Keywords: 4G mobile services, cloud computing, data centre, intelligent system, optimization, real time traffic reporting, SaaS, video conferencing.

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263 Prioritizing Service Quality Dimensions: A Neural Network Approach

Authors: A. Golmohammadi, B. Jahandideh

Abstract:

One of the determinants of a firm-s prosperity is the customers- perceived service quality and satisfaction. While service quality is wide in scope, and consists of various dimensions, there may be differences in the relative importance of these dimensions in affecting customers- overall satisfaction of service quality. Identifying the relative rank of different dimensions of service quality is very important in that it can help managers to find out which service dimensions have a greater effect on customers- overall satisfaction. Such an insight will consequently lead to more effective resource allocation which will finally end in higher levels of customer satisfaction. This issue – despite its criticality- has not received enough attention so far. Therefore, using a sample of 240 bank customers in Iran, an artificial neural network is developed to address this gap in the literature. As customers- evaluation of service quality is a subjective process, artificial neural networks –as a brain metaphor- may appear to have a potentiality to model such a complicated process. Proposing a neural network which is able to predict the customers- overall satisfaction of service quality with a promising level of accuracy is the first contribution of this study. In addition, prioritizing the service quality dimensions in affecting customers- overall satisfaction –by using sensitivity analysis of neural network- is the second important finding of this paper.

Keywords: service quality, customer satisfaction, relative importance, artificial neural network.

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262 Increasing the Efficacy of Educators Teaching Online

Authors: Carol Shepherd, Madelon Alpert, Marilyn Koeller

Abstract:

In order to provide and maintain effective pedagogy for the burgeoning virtual reality community, it is vital to have trained faculty in the institutions of higher education who will teach these courses and be able to make full use of their academic knowledge and expertise. As the number of online courses continues to grow, there is a need for these institutions to establish mentoring programs that will support the novice online instructor. The environment in which this takes place and the factors that ensure its success are critical to the adoption of the new instructional delivery format taught by both seasoned educators and adjunct instructors. Effective one-on-one mentoring promotes a professional, compassionate and collegial faculty who will provide a consistent and rigorous academic program for students online.

Keywords: Mentoring seasoned faculty, staff development, online pedagogy, online andragogy.

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261 Impact of Safety and Quality Considerations of Housing Clients on the Construction Firms’ Intention to Adopt Quality Function Deployment: A Case of Construction Sector

Authors: Saif Ul Haq

Abstract:

The current study intends to examine the safety and quality considerations of clients of housing projects and their impact on the adoption of Quality Function Deployment (QFD) by the construction firm. Mixed method research technique has been used to collect and analyze the data wherein a survey was conducted to collect the data from 220 clients of housing projects in Saudi Arabia. Then, the telephonic and Skype interviews were conducted to collect data of 15 professionals working in the top ten real estate companies of Saudi Arabia. Data were analyzed by using partial least square (PLS) and thematic analysis techniques. Findings reveal that today’s customer prioritizes the safety and quality requirements of their houses and as a result, construction firms adopt QFD to address the needs of customers. The findings are of great importance for the clients of housing projects as well as for the construction firms as they could apply QFD in housing projects to address the safety and quality concerns of their clients.

Keywords: Construction industry, quality considerations, quality function deployment, safety considerations.

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260 Non-Contact Digital Music Instrument Using Light Sensing Technology

Authors: Aishwarya Ravichandra, Kirtana Kirtivasan, Adithi Mahesh, Ashwini S.Savanth

Abstract:

A Non-Contact Digital Music System has been conceptualized and implemented to create a new era of digital music. This system replaces the strings of a traditional stringed instrument with laser beams to avoid bruising of the user’s hand. The system consists of seven laser modules, detector modules and distance sensors that form the basic hardware blocks of this instrument. Arduino ATmega2560 microcontroller is used as the primary interface between the hardware and the software. MIDI (Musical Instrument Digital Interface) is used as the protocol to establish communication between the instrument and the virtual synthesizer software.

Keywords: Arduino, Detector, Laser, MIDI, NOTE ON, NOTE OFF, PITCH BEND, Sharp IR distance sensor.

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259 A New Proxy Signature Scheme As Secure As ElGamal Signature

Authors: Song Han, Elizabeth Chang, Jie Wang, Wanquan Liu

Abstract:

Proxy signature helps the proxy signer to sign messages on behalf of the original signer. It is very useful when the original signer (e.g. the president of a company) is not available to sign a specific document. If the original signer can not forge valid proxy signatures through impersonating the proxy signer, it will be robust in a virtual environment; thus the original signer can not shift any illegal action initiated by herself to the proxy signer. In this paper, we propose a new proxy signature scheme. The new scheme can prevent the original signer from impersonating the proxy signer to sign messages. The proposed scheme is based on the regular ElGamal signature. In addition, the fair privacy of the proxy signer is maintained. That means, the privacy of the proxy signer is preserved; and the privacy can be revealed when it is necessary.

Keywords: ElGamal signature, Proxy signature, Security, Hash function, Fair privacy.

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258 Reform-Oriented Teaching of Introductory Statistics in the Health, Social and Behavioral Sciences – Historical Context and Rationale

Authors: Rossi A. Hassad

Abstract:

There is widespread emphasis on reform in the teaching of introductory statistics at the college level. Underpinning this reform is a consensus among educators and practitioners that traditional curricular materials and pedagogical strategies have not been effective in promoting statistical literacy, a competency that is becoming increasingly necessary for effective decision-making and evidence-based practice. This paper explains the historical context of, and rationale for reform-oriented teaching of introductory statistics (at the college level) in the health, social and behavioral sciences (evidence-based disciplines). A firm understanding and appreciation of the basis for change in pedagogical approach is important, in order to facilitate commitment to reform, consensus building on appropriate strategies, and adoption and maintenance of best practices. In essence, reform-oriented pedagogy, in this context, is a function of the interaction among content, pedagogy, technology, and assessment. The challenge is to create an appropriate balance among these domains.

Keywords: Reform-oriented, reform, introductory statistics, health, behavioral sciences, evidence-based, psychology, teaching, learning.

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257 Spatial Objects Shaping with High-Pressure Abrasive Water Jet Controlled By Virtual Image Luminance

Authors: P. J. Borkowski, J. A. Borkowski

Abstract:

The paper presents a novel method for the 3D shaping of different materials using a high-pressure abrasive water jet and a flat target image. For steering movement process of the jet a principle similar to raster image way of record and readout was used. However, respective colors of pixel of such a bitmap are connected with adequate jet feed rate that causes erosion of material with adequate depth. Thanks to that innovation, one can observe spatial imaging of the object. Theoretical basis as well as spatial model of material shaping and experimental stand including steering program are presented in. There are also presented methodic and some experimental erosion results as well as practical example of object-s bas-relief made of metal.

Keywords: High-pressure, abrasive, water jet, material shaping.

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256 Personal Knowledge Management: Systematic Review and Future Direction

Authors: Kuribachew Gizaw Tohiye, Monica Garfield

Abstract:

Personal knowledge management is the aspect of knowledge management that relates to the way in which individuals organize and manage their own set of knowledge. While in that respect, there has been research in this area for the past 25 years, it is at present necessary to speculate upon what research has been done and what we have discovered about this arena of knowledge management. In contrast to organizational knowledge management, which focuses on a firm’s profitability and competitiveness, personal knowledge management (PKM) is concerned with the person’s self-effectiveness, competence and success. People are concerned in managing their knowledge in order to become more efficient in a variety of personal and organizational interests. This study presents a systematic review of PKM studies. Articles with PKM concepts are reviewed with the objective of clearly defining PKM, identifying the benefits of PKM, classifying the tools that enable PKM and finding the research gaps to indicate future research directions in the area. Consequently, we have developed a definition of PKM and identified the benefits of PKM, including an understanding of who seeks PKM and for what. Tools enabling PKM are identified and classified under three categories Web 1.0, 2.0 and 3.0 and finally the research gap and future directions are suggested. Research which facilitates collaboration by using semantic technologies is suggested to be studied further to improve PKM effectiveness.

Keywords: Knowledge management, organizational knowledge management, personal knowledge management, systematic review.

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255 Induction Motor Analysis Using LabVIEW

Authors: E. Ramprasath, P. Manojkumar, P. Veena

Abstract:

Proposed paper dealt with the modelling and analysis of induction motor based on the mathematical expression using the graphical programming environment of Laboratory Virtual Instrument Engineering Workbench (LabVIEW). Induction motor modelling with the mathematical expression enables the motor to be simulated with the various required parameters. Owing to the invention of variable speed drives study about the induction motor characteristics became complex. In this simulation motor internal parameter such as stator resistance and reactance, rotor resistance and reactance, phase voltage, frequency and losses will be given as input. By varying the speed of motor corresponding parameters can be obtained they are input power, output power, efficiency, torque induced, slip and current.

Keywords: Induction motor, LabVIEW software, modelling and analysis, electrical and mechanical characteristics of motor.

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254 Does the Adoption of IFRS Influence Earnings Management towards Small Positive Profits? Evidence from Emerging Markets

Authors: Sawcen Chebaane, Hakim Ben Othman

Abstract:

This paper investigates the effect of International Financial Reporting Standards (IFRS) adoption on the frequency of earnings managements towards small positive profits. We focus on two emerging markets IFRS adopters: South Africa and Turkey. We tested our logistic regression using appropriate panelestimation techniques over a sample of 330 South African and 210 Turkish firm-year observations over the period 2002-2008. Our results document that mandatory adoption of IFRS is not associated with a reduction in earnings management towards small positive profits in emerging markets. These results contradict most of the previous findings of the studies conducted in developed countries. Based on the legal system factor, we compare the intensity of earnings management between a code law country (Turkey) and a common law country (South Africa) over the pre and post-adoption periods. Our findings show that the frequency of such earnings management practice increases significantly for the code law country.

Keywords: Civil law, common law, emerging markets, Mandatory IFRS adoption, small positive profits.

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253 Remote Rehabilitation Development Status in China–To Eliminate the Disabled People`s Space Obstacles

Authors: Ning Liu, Jue Wang, Zhe Li

Abstract:

The remote diagnosis and remote medical smoked to part. In China, in accordance with the requirements of different applications of remote diagnosis and Relates to the technical difference, which can be divided into special purpose remote diagnosis and treatment system, the remote will Referral system, remote medical consultation system, remote rehabilitation technology and remote operation technology. In this article, will introduce China for the special purpose of service remote diagnosis and treatment system and technology, including: China disabled status and virtual reality technology; China 's domestic family medical care system and China 's current situation of the development of telemedicine.

Keywords: China, Remote rehabilitation, The disabled people

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252 Haptics Enabled of ine AFM Image Analysis

Authors: Bhatti A., Nahavandi S., Hossny M.

Abstract:

Current advancements in nanotechnology are dependent on the capabilities that can enable nano-scientists to extend their eyes and hands into the nano-world. For this purpose, a haptics (devices capable of recreating tactile or force sensations) based system for AFM (Atomic Force Microscope) is proposed. The system enables the nano-scientists to touch and feel the sample surfaces, viewed through AFM, in order to provide them with better understanding of the physical properties of the surface, such as roughness, stiffness and shape of molecular architecture. At this stage, the proposed work uses of ine images produced using AFM and perform image analysis to create virtual surfaces suitable for haptics force analysis. The research work is in the process of extension from of ine to online process where interaction will be done directly on the material surface for realistic analysis.

Keywords: Haptics, AFM, force feedback, image analysis.

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251 Sliding Mode Control of an Internet Teleoperated PUMA 600 Robot

Authors: Abdallah Ghoul, Bachir Ouamri, Ismail Khalil Bousserhane

Abstract:

In this paper, we have developed a sliding mode controller for PUMA 600 manipulator robot, to control the remote robot a teleoperation system was developed. This system includes two sites, local and remote. The sliding mode controller is installed at the remote site. The client asks for a position through an interface and receives the real positions after running of the task by the remote robot. Both sites are interconnected via the Internet. In order to verify the effectiveness of the sliding mode controller, that is compared with a classic PID controller. The developed approach is tested on a virtual robot. The results confirmed the high performance of this approach.

Keywords: Internet, manipulator robot, PID controller, remote control, sliding mode, teleoperation.

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250 Visualisation Techniques Connecting VRML and GENESIS Environments

Authors: Eduard Kuriščák, Jiří Chludil

Abstract:

We created the tool, which combines the powerful GENESIS (GEneral NEural SImulation System) simulation language with the up-to-date visualisation and internet techniques. Our solution resides in the connection between the simulation output from GENESIS, which is converted to the data-structure suitable for WWW browsers and VRML (Virtual Reality Modelling Language) viewers. The selected GENESIS simulations are once exported into the VRML code, and stored in our neurovisualisation portal (webserver). There, the loaded models, demonstrating mainly the spread of electrical signal (action potentials, postsynaptic potentials) along the neuronal membrane (axon, dendritic tree, neuron) could be displayed in the client-s VRML viewer, without interacting with original GENESIS environment. This enables the visualisation of basic neurophysiological phenomena designed for GENESIS simulator on the independent OS (operation system).

Keywords: GENESIS, neurosimulation, VRML, Java3D.

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249 The Relationship between the Environmental and Financial Performance of Australian Electricity Producers

Authors: S. Forughi, A. De Zoysa, S. Bhati

Abstract:

The present study focuses on the environmental performance of the companies in the electricity-producing sector and its relationship with their financial performance. We will review the major studies that examined the relationship between the environmental and financial performance of firms in various industries. While the classical economic debates consider the environmental friendly activities costly and harmful to a firm’s profitability, it is claimed that firms will be rewarded with higher profitability in long run through the investments in environmental friendly activities. In this context, prior studies have examined the relationship between the environmental and financial performance of firms operating in different industry sectors. Our study will employ an environmental indicator to increase the accuracy of the results and be employed as an independent variable in our developed econometric model to evaluate the impact of the financial performance of the firms on their environmental friendly activities in the context of companies operating in the Australian electricity-producing sector. As a result, we expect our methodology to contribute to the literature and the findings of the study will help us to provide recommendations and policy implications to the electricity producers.

Keywords: Australian electricity sector, efficiency measurement, environmental-financial performance interaction, environmental index.

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248 Depressing Turbine-Generator Supersynchronous Torsional Torques by Using Virtual Inertia

Authors: Jong-Ian Tsai, Chi-Chuan Chen, Tung-Sheng Zhan, Rong-Ching Wu

Abstract:

Single-pole switching scheme is widely used in the Extra High Voltage system. However, the substantial negativesequence current injected to the turbine-generators imposes the electromagnetic (E/M) torque of double system- frequency components during the dead time (between single-pole clearing and line reclosing). This would induce supersynchronous resonance (SPSR) torque amplifications on low pressure turbine generator blades and even lead to fatigue damage. This paper proposes the design of a mechanical filter (MF) with natural frequency close to double-system frequency. From the simulation results, it is found that such a filter not only successfully damps the resonant effect, but also has the characteristics of feasibility and compact.

Keywords: Single-pole, Supersynchronous, Blade, Unbalance, filter

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247 Manufacturing Process and Cost Estimation through Process Detection by Applying Image Processing Technique

Authors: Chalakorn Chitsaart, Suchada Rianmora, Noppawat Vongpiyasatit

Abstract:

In order to reduce the transportation time and cost for direct interface between customer and manufacturer, the image processing technique has been introduced in this research where designing part and defining manufacturing process can be performed quickly. A3D virtual model is directly generated from a series of multi-view images of an object, and it can be modified, analyzed, and improved the structure, or function for the further implementations, such as computer-aided manufacturing (CAM). To estimate and quote the production cost, the user-friendly platform has been developed in this research where the appropriate manufacturing parameters and process detections have been identified and planned by CAM simulation.

Keywords: Image processing technique, Feature detections, Surface registrations, Capturing multi-view images, Production costs, and Manufacturing processes.

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246 Development of a Catalogs System for Augmented Reality Applications

Authors: J. Ierache, N. A. Mangiarua, S. A. Bevacqua, N. N. Verdicchio, M. E. Becerra, D. R. Sanz, M. E. Sena, F. M. Ortiz, N. D. Duarte, S. Igarza

Abstract:

Augmented Reality is a technology that involves the overlay of virtual content, which is context or environment sensitive, on images of the physical world in real time. This paper presents the development of a catalog system that facilitates and allows the creation, publishing, management and exploitation of augmented multimedia contents and Augmented Reality applications, creating an own space for anyone that wants to provide information to real objects in order to edit and share it then online with others. These spaces would be built for different domains without the initial need of expert users. Its operation focuses on the context of Web 2.0 or Social Web, with its various applications, developing contents to enrich the real context in which human beings act permitting the evolution of catalog’s contents in an emerging way.

Keywords: Augmented Reality, Catalog System, Computer Graphics, Mobile Application.

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245 Haptics Enabled Offline AFM Image Analysis

Authors: Bhatti A., Nahavandi S., Hossny M.

Abstract:

Current advancements in nanotechnology are dependent on the capabilities that can enable nano-scientists to extend their eyes and hands into the nano-world. For this purpose, a haptics (devices capable of recreating tactile or force sensations) based system for AFM (Atomic Force Microscope) is proposed. The system enables the nano-scientists to touch and feel the sample surfaces, viewed through AFM, in order to provide them with better understanding of the physical properties of the surface, such as roughness, stiffness and shape of molecular architecture. At this stage, the proposed work uses of ine images produced using AFM and perform image analysis to create virtual surfaces suitable for haptics force analysis. The research work is in the process of extension from of ine to online process where interaction will be done directly on the material surface for realistic analysis.

Keywords: Haptics, AFM, force feedback, image analysis.

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244 Applying the Integrative Design Process in Architectural Firms: An Analytical Study on Egyptian Firms

Authors: Carole A. El Raheb, Hassan K. Abdel-Salam, Ingi Elcherif

Abstract:

An architect carrying the design process alone is the main reason for the deterioration of the quality of the architectural product as the complexity of the projects makes it a multi-disciplinary work; then, the Integrative Design Process (IDP) must be applied in the architectural firm especially from the early design phases to improve the product’s quality and to eliminate the ignorance of the principles of design causing the occurrence of low-grade buildings. The research explores the Integrative Design (ID) principles that fit in the architectural practice. Constraints facing this application are presented with strategies and solutions to overcome them. A survey questionnaire was conducted to collect data from a number of recognized Egyptian Architecture, Engineering and Construction (AEC) firms that explores their opinions on using the IDP. This survey emphasizes the importance of the IDP in firms and presents the reasons preventing the firms from applying the IDP. The aim here is to investigate the potentials of integrating this approach into architectural firms emphasizing the importance of this application which ensures the realization of the project’s goal and eliminates the reduction in the project’s quality.

Keywords: Application, architectural firms, integrative design principles, integrative design process, the project quality.

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243 Automated Stereophotogrammetry Data Cleansing

Authors: Stuart Henry, Philip Morrow, John Winder, Bryan Scotney

Abstract:

The stereophotogrammetry modality is gaining more widespread use in the clinical setting. Registration and visualization of this data, in conjunction with conventional 3D volumetric image modalities, provides virtual human data with textured soft tissue and internal anatomical and structural information. In this investigation computed tomography (CT) and stereophotogrammetry data is acquired from 4 anatomical phantoms and registered using the trimmed iterative closest point (TrICP) algorithm. This paper fully addresses the issue of imaging artifacts around the stereophotogrammetry surface edge using the registered CT data as a reference. Several iterative algorithms are implemented to automatically identify and remove stereophotogrammetry surface edge outliers, improving the overall visualization of the combined stereophotogrammetry and CT data. This paper shows that outliers at the surface edge of stereophotogrammetry data can be successfully removed automatically.

Keywords: Data cleansing, stereophotogrammetry.

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242 Analyzing the Effects of Adding Bitcoin to Portfolio

Authors: Shashwat Gangwal

Abstract:

This paper analyses the effect of adding Bitcoin, to the portfolio (stocks, bonds, Baltic index, MXEF, gold, real estate and crude oil) of an international investor by using daily data available from 2nd of July, 2010 to 2nd of August, 2016. We conclude that adding Bitcoin to portfolio, over the course of the considered period, always yielded a higher Sharpe ratio. This means that Bitcoin’s returns offset its high volatility. This paper, recognizing the fact that Bitcoin is a relatively new asset class, gives the readers a basic idea about the working of the virtual currency, the increasing number developments in the financial industry revolving around it, its unique features and the detailed look into its continuously growing acceptance across different fronts (Banks, Merchants and Countries) globally. We also construct optimal portfolios to reflect the highly lucrative and largely unexplored opportunities associated with investment in Bitcoin.

Keywords: Portfolio management, Bitcoin, optimization, Sharpe ratio.

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241 Market Segmentation and Conjoint Analysis for Apple Family Design

Authors: Abbas Al-Refaie, Nour Bata

Abstract:

A distributor of Apple products' experiences numerous difficulties in developing marketing strategies for new and existing mobile product entries that maximize customer satisfaction and the firm's profitability. This research, therefore, integrates market segmentation in platform-based product family design and conjoint analysis to identify iSystem combinations that increase customer satisfaction and business profits. First, the enhanced market segmentation grid is created. Then, the estimated demand model is formulated. Finally, the profit models are constructed then used to determine the ideal product family design that maximizes profit. Conjoint analysis is used to explore customer preferences with their satisfaction levels. A total of 200 surveys are collected about customer preferences. Then, simulation is used to determine the importance values for each attribute. Finally, sensitivity analysis is conducted to determine the product family design that maximizes both objectives. In conclusion, the results of this research shall provide great support to Apple distributors in determining the best marketing strategies that enhance their market share.

Keywords: Market segmentation, conjoint analysis, market strategies, optimization.

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240 A Secure Mobile OTP Authentication Scheme for User Mobility Cloud VDI Environment

Authors: Jong-won Lee

Abstract:

Since Cloud environment has appeared as the most powerful keyword in the computing industry, the growth in VDI (Virtual Desktop Infrastructure) became remarkable in domestic market. In recent years, with the trend that mobile devices such as smartphones and pads spread so rapidly, the strengths of VDI that allows people to access and perform business on the move along with companies' office needs expedite more rapid spread of VDI. In this paper, mobile OTP (One-Time Password) authentication method is proposed to secure mobile device portability through rapid and secure authentication using mobile devices such as mobile phones or pads, which does not require additional purchase or possession of OTP tokens of users. To facilitate diverse and wide use of Services in the future, service should be continuous and stable, and above all, security should be considered the most important to meet advanced portability and user accessibility, the strengths of VDI.

Keywords: Cloud, VDI, OTP, Mobility

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239 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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238 Shaping the Input Side Current Waveform of a 3-ϕ Rectifier into a Pure Sine Wave

Authors: Sikder Mohammad Faruk, Mir Mofajjal Hossain, Muhibul Haque Bhuyan

Abstract:

In this investigative research paper, we have presented the simulation results of a three-phase rectifier circuit to improve the input side current using the passive filters, such as capacitors and inductors at the output and input terminals of the rectifier circuit respectively. All simulation works were performed in a personal computer using the PSPICE simulator software, which is a virtual circuit design and simulation software package. The output voltages and currents were measured across a resistive load of 1 k. We observed that the output voltage levels, input current wave shapes, harmonic contents through the harmonic spectrum, and total harmonic distortion improved due to the use of such filters.

Keywords: input current wave, three-phase rectifier, passive filter, PSPICE Simulation

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