Search results for: financial system’s development

Authors: Ali Haroonabadi, Mohammad Teshnehlab

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None of the processing models in the software development has explained the software systems performance evaluation and modeling; likewise, there exist uncertainty in the information systems because of the natural essence of requirements, and this may cause other challenges in the processing of software development. By definition an extended version of UML (Fuzzy- UML), the functional requirements of the software defined uncertainly would be supported. In this study, the behavioral description of uncertain information systems by the aid of fuzzy-state diagram is crucial; moreover, the introduction of behavioral diagrams role in F-UML is investigated in software performance modeling process. To get the aim, a fuzzy sub-profile is used.

Keywords: Fuzzy System, Software Development Model, Software Performance Evaluation, UML

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Authors: Hamidou Diallo, Marianne Guille

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This paper identifies leading triggers of deficient episodes in terms of GDP growth based on a sample of countries at different stages of development over 1994-2017. Using logit models, we build early warning systems (EWS) and our results show important differences between developing countries (DCs) and advanced economies (AEs). For AEs, the main predictors of the probability of entering in a GDP growth deficient episode are the deterioration of external imbalances and the vulnerability of fiscal position while DCs face different challenges that need to be considered. The key indicators for them are first, the low ability to pay its debts and second, their belonging or not to a common currency area. We also build homogeneous pools of countries inside AEs and DCs. For AEs, the evolution of the proportion of countries in the riskiest pool is marked first, by three distinct peaks just after the high-tech bubble burst, the global financial crisis and the European sovereign debt crisis, and second by a very low minimum level in 2006 and 2007. In contrast, the situation of DCs is characterized first by a relative stability of this proportion and then by an upward trend from 2006, that can be explained by more unfavorable socio-political environment leading to shortcomings in the fiscal consolidation.

Keywords: GDP growth, early warning system, advanced economies, developing countries.

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Authors: Agus Sahri, Cahya Putra Dinata, Faishal Andhi Rokhman

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Intersection is a critical area on a highway which is a place of conflict points and congestion due to the meeting of two or more roads. Conflicts that occur at the intersection include diverging, merging, weaving, and crossing. To deal with these conflicts, a crossing control system is needed, at a plot of intersection there are two control systems namely signal intersections and non-signalized intersections. The control system at a plot of intersection can affect the intersection performance. In Indonesia there are still many intersections with poor intersection performance. In analyzing the parameters to measure the performance of a plot of intersection in Indonesia, it is guided by the 1997 Indonesian Road Capacity Manual. For this reason, this study aims to develop laboratory diagnostics at plot intersections to analyze parameters that can affect the performance of an intersection. The research method used is research and development. The laboratory diagnosis includes anamnesis, differential diagnosis, inspection, diagnosis, prognosis, specimens, analysis and sample data analysts. It is expected that this research can encourage the development and application of laboratory diagnostics at a plot of intersection in Indonesia so that intersections can function optimally.

Keywords: Intersection, laboratory diagnostic, control systems, Indonesia.

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Authors: Claudiu Brandas

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Several recent studies have shown that the transparency of financial reporting have a significant influence on investor-s decisions. Thus, regulation authorities and professional organizations (IFAC) have emphasized the role of XBRL (eXtensible Business Reporting Language) and interactive data as a means of promoting transparency and monitoring corporate reporting. In this context, this paper has as objective the analysis of interactive reporting through XBRL and its use as a support in the process of taking decisions in corporate governance, namely the potential of interactive reports in XBRL to increase the transparency and monitoring process of corporate governance.

Keywords: Corporate Governance, decision, financial reporting, transparency, XBRL.

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Authors: Y. Yudin, T. Krasikova, Y. Dorozhko, N. Currle-Linde

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Nowadays, HPC, Grid and Cloud systems are evolving very rapidly. However, the development of infrastructure solutions related to HPC is lagging behind. While the existing infrastructure is sufficient for simple cases, many computational problems have more complex requirements.Such computational experiments use different resources simultaneously to start a large number of computational jobs.These resources are heterogeneous. They have different purposes, architectures, performance and used software.Users need a convenient tool that allows to describe and to run complex computational experiments under conditions of HPC environment. This paper introduces a modularworkflow system called SEGL which makes it possible to run complex computational experiments under conditions of a real HPC organization. The system can be used in a great number of organizations, which provide HPC power. Significant requirements to this system are high efficiency and interoperability with the existing HPC infrastructure of the organization without any changes.

Keywords: HPC, Molecular Dynamics, Workflow Languages, Workflow Management.

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Authors: Nigina Toktasynova, Sholpan Sagyndykova, Zhanat Kenzhebayeva, Maksat Kalimoldayev, Mariya Ishimova, Irbulat Utepbergenov

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To solve these problems, we investigated the management system of heating enterprise, including strategic planning based on the balanced scorecard (BSC), quality management in accordance with the standards of the Quality Management System (QMS) ISO 9001 and analysis of the system based on expert judgment using fuzzy inference. To carry out our work we used the theory of fuzzy sets, the QMS in accordance with ISO 9001, BSC, method of construction of business processes according to the notation IDEF0, theory of modeling using Matlab software simulation tools and graphical programming LabVIEW. The results of the work are as follows: We determined possibilities of improving the management of heat-supply plant-based on QMS; after the justification and adaptation of software tool it has been used to automate a series of functions for the management and reduction of resources and for the maintenance of the system up to date; an application for the analysis of the QMS based on fuzzy inference has been created with novel organization of communication software with the application enabling the analysis of relevant data of enterprise management system. 

Keywords: Balanced scorecard, heat supply, quality management system, the theory of fuzzy sets.

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Authors: Wanda Luen-Wun Siu, Xiaowen Zhang

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This paper offered the primary methodical proof on how Corporate Social Responsibility (CSR) reporting related to enterprise earnings in listed firms in China in light of most evidence focusing on cross-sectional data or data in a short span of time. Using full economic and business panel data on China’s publicly listed enterprises from 2006 to 2020 over two decades in the China Stock Market & Accounting Research database, we found initial evidence of significant direct relations between CSR reporting and firm corporate performance in both state-owned and privately-owned firms over this period, supporting the stakeholder theory. Results also revealed that state-owned enterprises performed as well as private enterprises in the current period. But private enterprises performed better than state-owned enterprises in the subsequent years. Moreover, the release of social responsibility reports had the more significant impact on the financial performance of state-owned and private enterprises in the current period than in the subsequent periods. Specifically, CSR release was not significantly associated to the financial performance of state-owned enterprises on the lag of the first, second, and third periods. But it had an impact on the lag of the first, second, and third periods among private enterprises. Such findings suggested that CSR reporting helped improve the corporate financial performance of state-owned and private enterprises in the current period, but this kind of effect was more significant among private enterprises in the lag periods.

Keywords: China’s Listed Firm, CSR reporting, financial performance, panel analysis.

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Authors: Pradip Kumar Das

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As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: Environmental accounting, environmental degradation, environmental management, environmental resources.

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Authors: A. Kumar, V. Devadas

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India has the most year-round favorable sunny conditions along with the second-highest solar irradiation in the world, the country holds the potential to become the global solar hub. The solar and wind-based generation capacity has skyrocketed in India with the successful effort of the Ministry of Renewable Energy, whereas the potential of rooftop based solar power generation has yet to be explored for proposed solar cities in India. The research aims to analyze the gap in the energy scenario in Jodhpur City and proposes interventions of solar energy generation systems as a catalyst for urban development. The research is based on the system concept which deals with simulation between the city system as a whole and its interactions between different subsystems. A system-dynamics based mathematical model is developed by identifying the control parameters using regression and correlation analysis to assess the gap in energy sector. The base model validation is done using the past 10 years timeline data collected from secondary sources. Further, energy consumption and solar energy generation-based projection are made for testing different scenarios to conclude the feasibility for maintaining the city level energy independence till 2031.

Keywords: City, consumption, energy, generation.

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Authors: N. A. Salim, M. M. Othman, I. Musirin, M. S. Serwan

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Hidden failure in a protection system has been recognized as one of the main reasons which may cause to a power system instability leading to a system cascading collapse. This paper presents a computationally systematic approach used to obtain the estimated average probability of a system cascading collapse by considering the effect of probability hidden failure in a protection system. The estimated average probability of a system cascading collapse is then used to determine the severe loading condition contributing to the higher risk of critical system cascading collapse. This information is essential to the system utility since it will assist the operator to determine the highest point of increased system loading condition prior to the event of critical system cascading collapse.

Keywords: Critical system cascading collapse, protection system hidden failure, severe loading condition.

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Authors: J. Ritonja

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Available commercial applications of power system stabilizers assure optimal damping of synchronous generator’s oscillations only in a small part of operating range. Parameters of the power system stabilizer are usually tuned for the selected operating point. Extensive variations of the synchronous generator’s operation result in changed dynamic characteristics. This is the reason that the power system stabilizer tuned for the nominal operating point does not satisfy preferred damping in the overall operation area. The small-signal stability and the transient stability of the synchronous generators have represented an attractive problem for testing different concepts of the modern control theory. Of all the methods, the adaptive control has proved to be the most suitable for the design of the power system stabilizers. The adaptive control has been used in order to assure the optimal damping through the entire synchronous generator’s operating range. The use of the adaptive control is possible because the loading variations and consequently the variations of the synchronous generator’s dynamic characteristics are, in most cases, essentially slower than the adaptation mechanism. The paper shows the development and the application of the self-tuning power system stabilizer based on recursive least square identification method and linear quadratic regulator. Identification method is used to calculate the parameters of the Heffron-Phillips model of the synchronous generator. On the basis of the calculated parameters of the synchronous generator’s mathematical model, the synthesis of the linear quadratic regulator is carried-out. The identification and the synthesis are implemented on-line. In this way, the self-tuning power system stabilizer adapts to the different operating conditions. A purpose of this paper is to contribute to development of the more effective power system stabilizers, which would replace currently used linear stabilizers. The presented self-tuning power system stabilizer makes the tuning of the controller parameters easier and assures damping improvement in the complete operating range. The results of simulations and experiments show essential improvement of the synchronous generator’s damping and power system stability.

Keywords: Adaptive control, linear quadratic regulator, power system stabilizer, recursive least square identification.

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Authors: J. Ritonja

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The biochemical technology has been developing extremely fast since the middle of the last century. The main reason for such development represents a requirement for large production of high-quality biologically manufactured products such as pharmaceuticals, foods, and beverages. The impact of the biochemical industry on the world economy is enormous. The great importance of this industry also results in intensive development in scientific disciplines relevant to the development of biochemical technology. In addition to developments in the fields of biology and chemistry, which enable to understand complex biochemical processes, development in the field of control theory and applications is also very important. In the paper, the control for the biochemical reactor for the milk fermentation was studied. During the fermentation process, the biophysical quantities must be precisely controlled to obtain the high-quality product. To control these quantities, the bioreactor’s stirring drive and/or heating system can be used. Available commercial biochemical reactors are equipped with open loop or conventional linear closed loop control system. Due to the outstanding parameters variations and the partial nonlinearity of the biochemical process, the results obtained with these control systems are not satisfactory. To improve the fermentation process, the self-tuning adaptive control system was proposed. The use of the self-tuning adaptive control is suggested because the parameters’ variations of the studied biochemical process are very slow in most cases. To determine the linearized mathematical model of the fermentation process, the recursive least square identification method was used. Based on the obtained mathematical model the linear quadratic regulator was tuned. The parameters’ identification and the controller’s synthesis are executed on-line and adapt the controller’s parameters to the fermentation process’ dynamics during the operation. The use of the proposed combination represents the original solution for the control of the milk fermentation process. The purpose of the paper is to contribute to the progress of the control systems for the biochemical reactors. The proposed adaptive control system was tested thoroughly. From the obtained results it is obvious that the proposed adaptive control system assures much better following of the reference signal as a conventional linear control system with fixed control parameters.

Keywords: Adaptive control, biochemical reactor, linear quadratic regulator, recursive least square identification.

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Authors: Bala Dhandayuthapani Veerasamy

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Rapid Application Development (RAD) enables ever expanding needs for speedy development of computer application programs that are sophisticated, reliable, and full-featured. Visual Basic was the first RAD tool for the Windows operating system, and too many people say still it is the best. To provide very good attraction in visual basic 6 applications, this paper directing to use VRML scenes over the visual basic environment.

Keywords: Cortona Control, Interpolator, Route, Sensor, VisualBasic, VRML

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Authors: V. Musalimov, I. Stepanov, Y. Monahov, A. Safonov

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This report examines the current state of human gait simulator development based on the human hip joint model. This unit will create a database of human gait types, useful for setting up and calibrating Mechano devices, as well as the creation of new systems of rehabilitation, exoskeletons and walking robots. The system has many opportunities to configure the dimensions and stiffness, while maintaining relative simplicity.

Keywords: Hip joint, human gait, physiotherapy, simulation.

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Authors: Enrique Barra, Abel Carril, Aldo Gordillo, Joaquín Salvachúa, Juan Quemada

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Computers and multimedia equipment have improved a lot in the last years. They have reduced their cost and size while at the same time increased their capabilities. These improvements allowed us to design and implement a portable recording system that also integrates the teacher´s tablet PC to capture what he/she writes on the slides and all that happens in it. This paper explains this system in detail and the validation of the recordings that we did after using it to record all the lectures the “Communications Software” course in our university. The results show that pupils used the recordings for different purposes and consider them useful for a variety of things, especially after missing a lecture.

Keywords: Recording System, capture dynamic presentations, lecture recording.

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Authors: Dini Dewi Heniarti

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The importance of this study is to understand how Indonesian military court asserts its jurisdiction over military members who commit general crimes within the Indonesian military judiciary system in comparison to other countries. This research employs a normative-juridical approach in combination with historical and comparative-juridical approaches. The research specification is analytical-descriptive in nature, i.e. describing or outlining the principles, basic concepts, and norms related to military judiciary system, which are further analyzed within the context of implementation and as the inputs for military justice regulation under the Indonesian legal system. Main data used in this research are secondary data, including primary, secondary and tertiary legal sources. The research focuses on secondary data, while primary data are supplementary in nature. The validity of data is checked using multi-methods commonly known as triangulation, i.e. to reflect the efforts to gain an in-depth understanding of phenomena being studied. Here, the military element is kept intact in the judiciary process with due observance of the Military Criminal Justice System and the Military Command Development Principle. The Indonesian military judiciary jurisdiction over military members committing general crimes is based on national legal system and global development while taking into account the structure, composition and position of military forces within the state structure. Jurisdiction is formulated by setting forth the substantive norm of crimes that are military in nature. At the level of adjudication jurisdiction, the military court has a jurisdiction to adjudicate military personnel who commit general offences. At the level of execution jurisdiction, the military court has a jurisdiction to execute the sentence against military members who have been convicted with a final and binding judgement. Military court's jurisdiction needs to be expanded when the country is in the state of war.

Keywords: Military courts, Jurisdiction, Military members, Military justice system.

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Authors: Touba Amirazodi

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Rapid process of urbanism development has increased the demand for some infrastructures such as supplying potable water, electricity network and transportation facilities and etc. Nonefficiency of the existing system with parallel managements of urban traffic management has increased the gap between supply and demand of traffic facilities. A sustainable transport system requires some activities more important than air pollution control, traffic or fuel consumption reduction and the studies show that there is no unique solution for solving complicated transportation problems and solving such a problem needs a comprehensive, dynamic and reliable mechanism. Sustainable transport management considers the effects of transportation development on economic efficiency, environmental issues, resources consumption, land use and social justice and helps reduction of environmental effects, increase of transportation system efficiency as well as improvement of social life and aims to enhance efficiency, goods transportation, provide services with minimum access problems that cannot be realized without reorganization of strategies, policies and plans.

Keywords: Sustainable Urban Transport, Environment, Social Justice, Air Pollution

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Authors: Cleopatra Gittens

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It has been recognized that some social security and national insurance systems in the Eastern Caribbean are experiencing ageing populations and economic and other crises that will present a financial challenge of being unable to pay pension benefits in fifteen to twenty years. This has implications for the fiscal and economic positions of the countries themselves. Hence, organizations would need to address the issue urgently. The study adds to the body of knowledge on social security systems and social security reforms in Small Island Developing States (SIDS). It also makes recommendations for the types of reforms that social security systems in other SIDS can implement given their special circumstances. Secondary research is used to gather financial and other related information on three social security schemes in the Eastern Caribbean. Actuarial and financial reports and other documents of the social security systems are analysed to obtain financial and static data on each of the schemes. The findings show that the three schemes studied are experiencing steady increases in benefit expenditure versus contributions and increasing pensioner to insured ratios. The schemes will deplete their reserves between 2038 and 2050. Two of the schemes have increased their retirement age while the other has not embarked on any reforms. One scheme has made changes to its contribution percentages. Due to their small size, small populations and other unique circumstances, the social security schemes in the identified territories are not likely to be able to take advantage of all of the reform initiatives that the developed world embarked on when faced with similar problems. These schemes will need to make incremental changes that align with the timeframes recommended by the actuarial studies.

Keywords: Pension benefits, pension, Small Island Developing States, Social Security Reform.

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Authors: Victoria A. Bakhtina

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At a time of growing market turbulence and a strong shifts towards increasingly complex risk models and more stringent audit requirements, it is more critical than ever to maintain the highest quality of financial and credit information. IFC implemented an approach that helps increase data integrity and quality significantly. This approach is called “Screening". Screening is based on linking information from different sources to identify potential inconsistencies in key financial and credit data. That, in turn, can help to ease the trials of portfolio supervision, and improve overall company global reporting and assessment systems. IFC experience showed that when used regularly, Screening led to improved information.

Keywords: Information Integrity, Information Quality, Business Rules, Portfolio Management

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Authors: Burja C., Burja V.

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The paper presents the Romanian realities and perspectives from the point of view of reaching the sustainable development model in the context of the recent accession to the European Union, based on the analysis of the indicators listed in the EU Sustainable Development Strategy. The analysis of the economic-social potential for sustainable development and of the environment aspects show that the objectives stipulated in the renewed EU Sustainable Development Strategy of 2006 can be reached, but an extra effort must be put-in in order to overcome the existing substantial gaps in several areas in relation to the developed countries of the EU. The paper-s conclusions show that even if sustainable development is not an easy target to reach in Romania, there are resources and a growing potential, which can lead to sustainable development if used rationally.

Keywords: Ecological dimension, economic-social potential, strategy, sustainable development

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Authors: Hamed Fawareh

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The recent development in learning technologies leads to emerge many learning management systems (LMS). In this study, we concentrate on the specifications and characteristics of LMSs. Furthermore, this paper emphasizes on the feature of e-learning management systems. The features take on the account main indicators to assist and evaluate the quality of e-learning systems. The proposed indicators based of ten dimensions.

Keywords: E-Learning, System Requirement, Social Requirement, Learning Management System.

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Authors: Jan Sindelar

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The paper presents an applied study of a multivariate AR(p) process fitted to daily data from U.S. commodity futures markets with the use of Bayesian statistics. In the first part a detailed description of the methods used is given. In the second part two BVAR models are chosen one with assumption of lognormal, the second with normal distribution of prices conditioned on the parameters. For a comparison two simple benchmark models are chosen that are commonly used in todays Financial Mathematics. The article compares the quality of predictions of all the models, tries to find an adequate rate of forgetting of information and questions the validity of Efficient Market Hypothesis in the semi-strong form.

Keywords: Vector auto-regression, forecasting, financial, Bayesian, efficient markets.

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Authors: Gonçalo G. Aleixo, Alexandra B. Tenera

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This work will provide a new perspective of exploring innovation thematic. It will reveal that radical and incremental innovations are complementary during the innovation life cycle and accomplished through distinct ways of developing new products. Each new product development process will be constructed according to the nature of each innovation and the state of the product development. This paper proposes the inclusion of the organizational function areas that influence new product's development on the new product development process.

Keywords: Cross-functional, Incremental Innovation, New Product development Process, Radical Innovation

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Authors: Marie Paseková, Jiří Strouhal, Lehte Alver, Arturs Praulinš

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During last decades is widely discussed the international harmonization of financial reporting. This harmonization is also affected by national tax systems in analyzed countries. This paper provides some evidence on current national tax systems in selected countries in Central and Eastern Europe. The linkage of accounting profit as a tax base might decrease the administrative burden for majority of SMEs, which are the most important engine of each national economy.

Keywords: International harmonization, tax system, SMEs, Czech Republic, Slovakia, Estonia, Latvia

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Authors: Geun-Mo Kim, Young-Jae Ryoo

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In this paper, an automatic guided mobile robot using a new magnetic position meter is described. In order to measure the lateral position of a mobile robot, a new magnetic position meter is developed. The magnetic position meter can detect the position of a magnetic wire on the center of road. A mobile robot in designed with a sensing system, a steering system and a driving system. The designed mobile robot is tested to verify the performance of automatic guidance.

Keywords: Autonomous vehicle, magnetic position meter, steering, magnet.

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Authors: Maassoumeh Javadi Baygi, Abdul Rahman B Ramli, Borhanuddin Mohd Ali, Syamsiah Mashohor

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The expectation of network performance from the early days of ARPANET until now has been changed significantly. Every day, new advancement in technological infrastructure opens the doors for better quality of service and accordingly level of perceived quality of network services have been increased over the time. Nowadays for many applications, late information has no value or even may result in financial or catastrophic loss, on the other hand, demands for some level of guarantee in providing and maintaining quality of service are ever increasing. Based on this history, having a QoS aware routing system which is able to provide today's required level of quality of service in the networks and effectively adapt to the future needs, seems as a key requirement for future Internet. In this work we have extended the traditional AntNet routing system to support QoS with multiple metrics such as bandwidth and delay which is named Q-Net. This novel scalable QoS routing system aims to provide different types of services in the network simultaneously. Each type of service can be provided for a period of time in the network and network nodes do not need to have any previous knowledge about it. When a type of quality of service is requested, Q-Net will allocate required resources for the service and will guarantee QoS requirement of the service, based on target objectives.

Keywords: Quality of Service, Routing, Ant Colony Optimization, Ant-based algorithms.

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Authors: Noureddine Seddari, Mohamed Belaoued, Salah Bougueroua

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The modeling of complex systems is generally based on the decomposition of their components into sub-systems easier to handle. This division has to be made in a methodical way. In this paper, we introduce an industrial control system modeling and simulation based on the Multi-Agent System (MAS) methodology AALAADIN and more particularly the underlying conceptual model Agent/Group/Role (AGR). Indeed, in this division using AGR model, the overall system is decomposed into sub-systems in order to improve the understanding of regulation and control systems, and to simplify the implementation of the obtained agents and their groups, which are implemented using the Multi-Agents Development KIT (MAD-KIT) platform. This approach appears to us to be the most appropriate for modeling of this type of systems because, due to the use of MAS, it is possible to model real systems in which very complex behaviors emerge from relatively simple and local interactions between many different individuals, therefore a MAS is well adapted to describe a system from the standpoint of the activity of its components, that is to say when the behavior of the individuals is complex (difficult to describe with equations). The main aim of this approach is the take advantage of the performance, the scalability and the robustness that are intuitively provided by MAS.

Keywords: Complex systems, modeling and simulation, industrial control system, MAS, AALAADIN, AGR, MAD-KIT.

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Authors: A. A. Zaidan, Anas Majeed, B. B. Zaidan

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Nowadays, the rapid development of multimedia and internet allows for wide distribution of digital media data. It becomes much easier to edit, modify and duplicate digital information Besides that, digital documents are also easy to copy and distribute, therefore it will be faced by many threatens. It-s a big security and privacy issue with the large flood of information and the development of the digital format, it become necessary to find appropriate protection because of the significance, accuracy and sensitivity of the information. Nowadays protection system classified with more specific as hiding information, encryption information, and combination between hiding and encryption to increase information security, the strength of the information hiding science is due to the non-existence of standard algorithms to be used in hiding secret messages. Also there is randomness in hiding methods such as combining several media (covers) with different methods to pass a secret message. In addition, there are no formal methods to be followed to discover the hidden data. For this reason, the task of this research becomes difficult. In this paper, a new system of information hiding is presented. The proposed system aim to hidden information (data file) in any execution file (EXE) and to detect the hidden file and we will see implementation of steganography system which embeds information in an execution file. (EXE) files have been investigated. The system tries to find a solution to the size of the cover file and making it undetectable by anti-virus software. The system includes two main functions; first is the hiding of the information in a Portable Executable File (EXE), through the execution of four process (specify the cover file, specify the information file, encryption of the information, and hiding the information) and the second function is the extraction of the hiding information through three process (specify the steno file, extract the information, and decryption of the information). The system has achieved the main goals, such as make the relation of the size of the cover file and the size of information independent and the result file does not make any conflict with anti-virus software.

Keywords: Cryptography, Steganography, Portable ExecutableFile.

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Authors: Pauliasi Tony Fakahau

Abstract:

This paper provides an overview of the impact of the revenue reform programme on vulnerable communities in the Kingdom of Tonga. Economic turmoil and mismanagement during the late 1990s forced the government to seek technical and financial assistance from the Asian Development Bank to undertake a comprehensive Economic and Public Sector Reform (EPSR) programme. The EPSR is a Western model recommended by donor agencies as the solution to Tonga’s economic challenges. The EPSR programme included public sector reform, private sector growth, and revenue generation. Tax reform was the main tool for revenue generation, which set out to strengthen tax compliance and administration as well as implement a value-added consumption tax. The EPSR is based on Western values and ideology but failed to recognise that Tongan cultural values are important to the local community. Two participant groups were interviewed. Participant group one consisted of 51 people representing vulnerable communities. Participant group two consisted of six people from the government and business sector who were from the elite of Tongan society. The Kakala Research Methodology provided the framework for the research, and the Talanoa Research Method was used to conduct semi-structured interviews in the homes of the first group and in the workplaces of the second group. The research found a heavy burden of the consumption tax on the purchasing power of participant group one (vulnerable participants), having an impact on nearly every financial transaction they made. Participant group one’s main financial priorities were kavenga fakalotu (obligations to the church), kavenga fakafāmili (obligations to the family) and kavenga fakafonua (obligations to cultural events for the village, nobility, and royalty). The findings identified inequalities of the revenue reform, especially from consumption tax, for vulnerable people and communities compared to the elite of society. The research concluded that government and donor agencies need ameliorating policies to reduce the burden of tax on vulnerable groups more susceptible to the impact of revenue reform.

Keywords: Tax reform, Tonga vulnerable community revenue, revenue reform, public sector reform.

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Authors: Elnura Assyltayeva, Zhanar Aldubasheva, Zhengisbek Tolen, Ziyakul Assyltayeva, Aliya Alimzhanova

Abstract:

Mankind has entered into an extremely complex and controversial stage of its development: the world is simultaneously organized and chaoticized, globalized and localized, combined and split. Analysts point out that globalization as a process of strengthening economic, cultural, financial and other ties of states cause many problems. In the economic sphere, it creates the danger of growing gap between the states, in the sphere of politics it leads to the weakening of political power and influence of nation-states.

Keywords: Civic identity, globalization, identity crisis, culture identity

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