Search results for: business scenarios
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1435

Search results for: business scenarios

925 An Organizational Strategic Analysis for Dynamics of Generating Firms- Alliance Networks

Authors: Takao Sakakura, Kazunori Fujimoto

Abstract:

This paper proposes an analytical method for the dynamics of generating firms- alliance networks along with business phases. Dynamics in network developments have previously been discussed in the research areas of organizational strategy rather than in the areas of regional cluster, where the static properties of the networks are often discussed. The analytical method introduces the concept of business phases into innovation processes and uses relationships called prior experiences; this idea was developed in organizational strategy to investigate the state of networks from the viewpoints of tradeoffs between link stabilization and node exploration. This paper also discusses the results of the analytical method using five cases of the network developments of firms. The idea of Embeddedness helps interpret the backgrounds of the analytical results. The analytical method is useful for policymakers of regional clusters to establish concrete evaluation targets and a viewpoint for comparisons of policy programs.

Keywords: Regional Clusters, Alliance Networks, Innovation Processes, Prior Experiences, Embeddedness.

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924 Enhancing Security and Privacy Protocols in Telehealth: A Comprehensive Approach across IoT/Fog/Cloud Environments

Authors: Yunyong Guo, Man Wang, Bryan Guo, Nathan Guo

Abstract:

This paper presents an advanced security and privacy model tailored for Telehealth systems, emphasizing end-to-end protection across IoT, Fog, and Cloud components. The proposed model integrates encryption, key management, intrusion detection, and privacy-preserving measures to safeguard patient data. A comprehensive simulation study evaluates the model's effectiveness in scenarios such as unauthorized access, physical breaches, and insider threats. Results indicate notable success in detecting and mitigating threats yet underscore areas for refinement. The study contributes insights into the intricate balance between security and usability in Telehealth environments, setting the stage for continued advancements.

Keywords: Cloud, enhancing security, Fog, IoT, telehealth.

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923 Improvement of Contractor’s Competitiveness through Sustainable Construction Practices in UAE

Authors: Sareh Rajabi, Taha Anjamrooz, Salwa Bheiry

Abstract:

Sustainability of construction projects is an important issue to be addressed since the sector will continue to be developed in the coming years, especially in developing countries. Thus, it is significant to discover approaches and solutions for improving sustainability. Currently, the construction industry is the largest consumer of natural resources. This is the same in other countries in the Gulf region, and the United Arab Emirates (UAE) has limited natural resources such as water, electricity, etc. Recently, the UAE has taken several actions in order to implement sustainable initiatives within its construction industry. Within the industry, the contractors’ role is significant in promoting sustainable development by taking the responsibility to minimize their negative impacts on the environment and society, and maximize their economic distribution. In this research, sustainability will be studied as an important key to bring competitive advantages to contracting organizations. The contractors should understand the need to improve their sustainable performance in order to expand their business competitiveness. Competitiveness at the construction project level refers to a contractor’s ability to compete for a project. There is less focus on how to improve contractors’ competitiveness by implementing sustainable construction practices. Based on an inclusive literature review on the relationship between sustainability performance and business competitiveness, this research will conduct a study of sustainable practice in the construction industry and the relationship between sustainability performance and business competitiveness in order to develop a framework for evaluating how contractors can improve their competitiveness in terms of more efficient processes, enhancements in productivity, and lower costs of compliance in order to reduce the initial project cost and obtain market opportunities in the UAE. The research findings will provide a framework that can be a useful guideline for contractors to develop their sustainability policy, strategy and practice for meeting the increased requirements for sustainable development in construction.

Keywords: Sustainable construction practice, sustainability, competitiveness, construction industry, contractors.

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922 Applying Systematic Literature Review and Delphi Methods to Explore Digital Transformation Key Success Factors

Authors: Ayman El-Garem, Riham Adel

Abstract:

Digital transformation is about identifying the necessary changes of the entire business model, rethinking how to transform the traditional operations into digital ones that can create better value to its customers. Efforts are common across industries, but they often fail due to a lack of understanding of the factors required to focus on and change to be able to embark in digital transformation successfully. Further research is required to bridge the knowledge gap between academia and industry to support companies starting their digital transformation journey. To date there is no consensus on digital transformation key success factors. Therefore, the aim of this paper is to identify the success factors in digital transformation journey, throughout conducting a systematic literature review of 134 peer-reviewed articles to get better insights regarding the research progress in this field.  After completing the systematic literature review it will be followed by Delphi study to get experts consensus on the most significant factors affecting digital transformation implementation. The findings indicate that organizations undergoing digital transformation should focus mainly on (1) well managed digital transformation activities; (2) digital business strategy; (3) supportive culture; (4) top management support; (5) organizational change capabilities.

Keywords: Digital transformation, key success factors, literature review, Delphi study.

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921 Contributions of Natural and Human Activities to Urban Surface Runoff with Different Hydrological Scenarios (Orléans, France)

Authors: Mohammed Al-Juhaishi, Mikael Motelica-Heino, Fabrice Muller, Audrey Guirimand-Dufour, Christian Défarge

Abstract:

This study aims at improving the urban hydrological cycle of the Orléans agglomeration (France) and understanding the relationship between physical and chemical parameters of urban surface runoff and the hydrological conditions. In particular water quality parameters such as pH, conductivity, total dissolved solids, major dissolved cations and anions, and chemical and biological oxygen demands were monitored for three types of urban water discharges (wastewater treatment plant output (WWTP), storm overflow and stormwater outfall) under two hydrologic scenarios (dry and wet weather). The first results were obtained over a period of five months. Each investigated (Ormes, l’Egoutier and La Corne) outfall represents an urban runoff source that receives water from runoff roads, gutters, the irrigation of gardens and other sources of flow over the Earth’s surface that drains in its catchments and carries it to the Loire River. In wet weather conditions there is rain water runoff and an additional input from the roof gutters that have entered the stormwater system during rainfall. For the comparison the results La Chilesse is a storm overflow that was selected in our study as a potential source of waste water which is located before the (WWTP). The comparison of the physical-chemical parameters (total dissolved solids, turbidity, pH, conductivity, dissolved organic carbon (DOC), concentration of major cations and anions) together with the chemical oxygen demand (COD) and biological oxygen demand (BOD) helped to characterize sources of runoff waters in the different watersheds. It also helped to highlight the infiltration of wastewater in some stormwater systems that reject directly in the Loire River. The values of the conductivity measured in the outflow of Ormes were always higher than those measured in the other two outlets. The results showed a temporal variation for the Ormes outfall of conductivity from 1465 μS cm-1 in the dry weather flow to 650 μS cm-1 in the wet weather flow and also a spatial variation in the wet weather flow from 650 μS cm-1 in the Ormes outfall to 281 μS cm-1 in L’Egouttier outfall. The ultimate BOD (BOD28) showed a significant decrease in La Corne outfall from 181 mg L-1 in the wet weather flow to 95 mg L-1 in the dry weather flow because of the nutrient load that was transported by the runoff.

Keywords: BOD, COD, the Loire River, urban hydrology, urban dry and wet weather discharges, macronutrients.

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920 Bridging Consumer-Farmer Mobile Application Divide

Authors: A. Hol

Abstract:

Electronic mediums such as websites, feeds, blogs and social media sites are on a daily basis influencing our decision making, are improving our productivity and are shaping futures of many consumers and service/product providers. This research identifies that both customers and business providers heavily rely on smart phone applications. Based on this, mobile applications available on iTunes store were studied. It was identified that fruit and vegetable related applications used by consumers can broadly be categorized into purchase applications, diaries, tracking health applications, trip farm location and cooking applications. On the other hand, applications used by farmers can broadly be classified as: weather tracking, pests / fertilizer applications and general social media applications such as Facebook. To blur this farmer-consumer application divide, our research utilizes Context Specific eTransformation Framework and based on it identifies characteristic future consumer-farmer applications will need to have so that the current divide can be narrowed and consequently better farmerconsumer supply chain link established.

Keywords: Smart Phone Applications, SME, Farmers, Consumer, Fruit and Vegetable, Technology, Business Innovation.

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919 Combined Automatic Speech Recognition and Machine Translation in Business Correspondence Domain for English-Croatian

Authors: Sanja Seljan, Ivan Dunđer

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The paper presents combined automatic speech recognition (ASR) of English and machine translation (MT) for English and Croatian and Croatian-English language pairs in the domain of business correspondence. The first part presents results of training the ASR commercial system on English data sets, enriched by error analysis. The second part presents results of machine translation performed by free online tool for English and Croatian and Croatian-English language pairs. Human evaluation in terms of usability is conducted and internal consistency calculated by Cronbach's alpha coefficient, enriched by error analysis. Automatic evaluation is performed by WER (Word Error Rate) and PER (Position-independent word Error Rate) metrics, followed by investigation of Pearson’s correlation with human evaluation.

Keywords: Automatic machine translation, integrated language technologies, quality evaluation, speech recognition.

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918 A Task-Based Design Approach for Augmented Reality Systems

Authors: Costin Pribeanu, Rytis Vilkonis, Dragoş Daniel Iordache

Abstract:

User interaction components of Augmented Reality (AR) systems have to be tested with users in order to find and fix usability problems as early as possible. In this paper we will report on a user-centered design approach for AR systems following the experience acquired during the design and evaluation of a software prototype for an AR-based educational platform. In this respect we will focus on the re-design of the user task based on the results from a formative usability evaluation. The basic idea of our approach is to describe task scenarios in a tabular format, to develop a task model in a task modeling environment and then to simulate the execution.

Keywords: AR-based educational systems, task-based design, usability evaluation.

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917 Dynamic Anonymity

Authors: Emin Islam Tatlı, Dirk Stegemann, Stefan Lucks

Abstract:

Encryption protects communication partners from disclosure of their secret messages but cannot prevent traffic analysis and the leakage of information about “who communicates with whom". In the presence of collaborating adversaries, this linkability of actions can danger anonymity. However, reliably providing anonymity is crucial in many applications. Especially in contextaware mobile business, where mobile users equipped with PDAs request and receive services from service providers, providing anonymous communication is mission-critical and challenging at the same time. Firstly, the limited performance of mobile devices does not allow for heavy use of expensive public-key operations which are commonly used in anonymity protocols. Moreover, the demands for security depend on the application (e.g., mobile dating vs. pizza delivery service), but different users (e.g., a celebrity vs. a normal person) may even require different security levels for the same application. Considering both hardware limitations of mobile devices and different sensitivity of users, we propose an anonymity framework that is dynamically configurable according to user and application preferences. Our framework is based on Chaum-s mixnet. We explain the proposed framework, its configuration parameters for the dynamic behavior and the algorithm to enforce dynamic anonymity.

Keywords: Anonymity, context-awareness, mix-net, mobile business, policy management

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916 Financial Innovations for Companies Offered by Banks: Polish Experience

Authors: Joanna Błach, Anna Doś, Maria Gorczyńska, Monika Wieczorek-Kosmala

Abstract:

Financial innovations can be regarded as the cause and the effect of the evolution of the financial system. Most of financial innovations are created by various financial institutions for their own purposes and needs. However, due to their diversity, financial innovations can be also applied by various business entities (other than financial institutions). This paper focuses on the potential application of financial innovations by non-financial companies. It is assumed that financial innovations may be effectively applied in all fields of corporate financial decisions integrating financial management with the risk management process. Appropriate application of financial innovations may enhance the development of the company and increase its value by improving its financial situation and reducing the level of risk. On the other hand, misused financial innovations may become the source of extra risk for the company threatening its further operation. The main objective of the paper is to identify the major types of financial innovations offered to non-financial companies by the banking system in Poland. It also aims at identifying the main factors determining the creation of financial innovations in the banking system in Poland and indicating future directions of their development. This paper consists of conceptual and empirical part. Conceptual part based on theoretical study is focused on the determinants of the process of financial innovations and their application by the nonfinancial companies. Theoretical study is followed by the empirical research based on the analysis of the actual offer of the 20 biggest banks operating in Poland with regard to financial innovations offered to SMEs and large corporations. These innovations are classified according to the main functions of the integrated financial management, such as financing, investment, working capital management and risk management. Empirical study has proved that the biggest banks operating in the Polish market offer to their business customers many types and classes of financial innovations. This offer appears vast and adequate to the needs and purposes of the Polish non-financial companies. It was observed that financial innovations pertained to financing decisions dominate in the banks’ offer. However, due to high diversification of the offered financial innovations, business customers may effectively apply them in all fields and areas of integrated financial management. It should be underlined, that the banks’ offer is highly dispersed, which may limit the implementation of financial innovations in the corporate finance. It would be also recommended for the banks operating in the Polish market to intensify the education campaign aiming at increasing knowledge about financial innovations among business customers.

Keywords: Banking products and services, banking sector in Poland, corporate financial management, financial innovations, theory of innovation.

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915 The Conceptual Design Model of an Automated Supermarket

Authors: Sathya Narayanan V., Sidharth P., Sanal Kumar. V. R.

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The success of any retail business is predisposed by its swift response and its knack in understanding the constraints and the requirements of customers. In this paper a conceptual design model of an automated customer-friendly supermarket has been proposed. In this model a 10-sided, space benefited, regular polygon shaped gravity shelves have been designed for goods storage and effective customer-specific algorithms have been built-in for quick automatic delivery of the randomly listed goods. The algorithm is developed with two main objectives, viz., delivery time and priority. For meeting these objectives the randomly listed items are reorganized according to the critical-path of the robotic arm specific to the identified shop and its layout and the items are categorized according to the demand, shape, size, similarity and nature of the product for an efficient pick-up, packing and delivery process. We conjectured that the proposed automated supermarket model reduces business operating costs with much customer satisfaction warranting a winwin situation.

Keywords: Automated Supermarket, Electronic Shopping, Polygon-shaped Rack, Shortest Path Algorithm for Shopping.

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914 Forecast Based on an Empirical Probability Function with an Adjusted Error Using Propagation of Error

Authors: Oscar Javier Herrera, Manuel Ángel Camacho

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This paper addresses a cutting edge method of business demand forecasting, based on an empirical probability function when the historical behavior of the data is random. Additionally, it presents error determination based on the numerical method technique ‘propagation of errors.’ The methodology was conducted characterization and process diagnostics demand planning as part of the production management, then new ways to predict its value through techniques of probability and to calculate their mistake investigated, it was tools used numerical methods. All this based on the behavior of the data. This analysis was determined considering the specific business circumstances of a company in the sector of communications, located in the city of Bogota, Colombia. In conclusion, using this application it was possible to obtain the adequate stock of the products required by the company to provide its services, helping the company reduce its service time, increase the client satisfaction rate, reduce stock which has not been in rotation for a long time, code its inventory, and plan reorder points for the replenishment of stock.

Keywords: Demand Forecasting, Empirical Distribution, Propagation of Error.

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913 Challenges in Video Based Object Detection in Maritime Scenario Using Computer Vision

Authors: Dilip K. Prasad, C. Krishna Prasath, Deepu Rajan, Lily Rachmawati, Eshan Rajabally, Chai Quek

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This paper discusses the technical challenges in maritime image processing and machine vision problems for video streams generated by cameras. Even well documented problems of horizon detection and registration of frames in a video are very challenging in maritime scenarios. More advanced problems of background subtraction and object detection in video streams are very challenging. Challenges arising from the dynamic nature of the background, unavailability of static cues, presence of small objects at distant backgrounds, illumination effects, all contribute to the challenges as discussed here.

Keywords: Autonomous maritime vehicle, object detection, situation awareness, tracking.

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912 Modeling Methodologies for Optimization and Decision Support on Coastal Transport Information System (Co.Tr.I.S.)

Authors: Vassilios Moussas, Dimos N. Pantazis, Panagiotis Stratakis

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The aim of this paper is to present the optimization methodology developed in the frame of a Coastal Transport Information System. The system will be used for the effective design of coastal transportation lines and incorporates subsystems that implement models, tools and techniques that may support the design of improved networks. The role of the optimization and decision subsystem is to provide the user with better and optimal scenarios that will best fulfill any constrains, goals or requirements posed. The complexity of the problem and the large number of parameters and objectives involved led to the adoption of an evolutionary method (Genetic Algorithms). The problem model and the subsystem structure are presented in detail, and, its support for simulation is also discussed.

Keywords: Coastal transport, modeling, optimization.

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911 Entrepreneurial Challenges Confronting Micro Enterprise of Malaysian Malays

Authors: Abu Bakar Sedek Abdul Jamak, Rohani Salleh, Subarna Sivapalan, Azrai Abdullah

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This research focuses on micro-enterprise of Malaysian Malays that are involved in very small-scaled business activities. Among them include food stall and burger stall operators, night market hawkers, grocery store operators as well as construction and small service activities works. The study seeks to explore why some micro-entrepreneurs still lag in entrepreneurship and what needs to be rectified. This quantitative study is conducted on 173 Malay micro-enterprise owners (MEOs) and 58 Malay failed microenterprise owners (FMEOs) involved in all range of businesses throughout the state of Perak, Malaysia. The main aims are to identify the gaps between the failed micro-enterprise owners (FMEOs) and existing micro-enterprise owners (MEOs) and the problems faced among FMEOs. The results reveal that the MEOs had strong motivations and better marketing approaches as compared to FMEOs. Furthermore, the FMEOs failed in the business ventures mainly due to lack of management, sales and marketing skills and poor competitive abilities to keep up with rivals.

Keywords: Micro-enterprises, Malays, entrepreneurship, Malaysia

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910 Emergency Response Plan Establishment and Computerization through the Analysis of the Disasters Occurring on Long-Span Bridges by Type

Authors: Sungnam Hong, Sun-Kyu Park, Dooyong Cho, Jinwoong Choi

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In this paper, a strategy for long-span bridge disaster response was developed, divided into risk analysis, business impact analysis, and emergency response plan. At the risk analysis stage, the critical risk was estimated. The critical risk was “car accident."The critical process by critical-risk classification was assessed at the business impact analysis stage. The critical process was the task related to the road conditions and traffic safety. Based on the results of the precedent analysis, an emergency response plan was established. By making the order of the standard operating procedures clear, an effective plan for dealing with disaster was formulated. Finally, a prototype software was developed based on the research findings. This study laid the foundation of an information-technology-based disaster response guideline and is significant in that it computerized the disaster response plan to improve the plan-s accessibility.

Keywords: Emergency response; Long-span bridge; Disaster management; Standard operating procedure; Ubiquitous.

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909 Evaluation of Corrosion Caused by Biogenic Sulfuric Acid (BSA) on the Concrete Structures of Sewerage Systems (Chemical Tests)

Authors: M. Cortés, E. Vera, O. Rojas

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The research studies of the kinetics of the corrosion process that attacks concrete and occurs within sewerage systems agree on the amount of variables that interfere in the process. This study aims to check the impact of the pH levels of the corrosive environment and the concrete surface, the concentrations of chemical sulfuric acid, and in turn, measure the resistance of concrete to this attack under controlled laboratory conditions; it also aims to contribute to the development of further research related to the topic, in order to compare the impact of biogenic sulfuric acid and chemical sulfuric acid involvement on concrete structures, especially in scenarios such as sewerage systems.

Keywords: Acid Sulfuric, concrete, corrosion.

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908 Analysis of the Diffusion Behavior of an Information and Communication Technology Platform for City Logistics

Authors: Giulio Mangano, Alberto De Marco, Giovanni Zenezini

Abstract:

The concept of City Logistics (CL) has emerged to improve the impacts of last mile freight distribution in urban areas. In this paper, a System Dynamics (SD) model exploring the dynamics of the diffusion of a ICT platform for CL management across different populations is proposed. For the development of the model two sources have been used. On the one hand, the major diffusion variables and feedback loops are derived from a literature review of existing diffusion models. On the other hand, the parameters are represented by the value propositions delivered by the platform as a response to some of the users’ needs. To extract the most important value propositions the Business Model Canvas approach has been used. Such approach in fact focuses on understanding how a company can create value for her target customers. These variables and parameters are thus translated into a SD diffusion model with three different populations namely municipalities, logistics service providers, and own account carriers. Results show that, the three populations under analysis fully adopt the platform within the simulation time frame, highlighting a strong demand by different stakeholders for CL projects aiming at carrying out more efficient urban logistics operations.

Keywords: City logistics, simulation, system dynamics, business model.

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907 The Analysis of Regulation on Sustainability in Financial Sector in Lithuania

Authors: D. Kubiliute

Abstract:

The Republic of Lithuania is known as a trusted location for global business institutions and it attracts investors with its competitive environment for financial service providers. Along with the aspiration to offer a strong results-oriented and innovations-driven environment for financial service providers, Lithuanian regulatory authorities consistently implement the European Union's high regulatory standards for financial activities including sustainability-related disclosures. Since the European Union directed its policy towards transition to a climate-neutral, green, competitive and inclusive economy, additional regulatory requirements for financial market participants are adopted: disclosure of sustainable activities, transparency, prevention of greenwashing, and other. The financial sector is one of the key factors influencing the implementation of sustainability objectives in the European Union policies and mitigating the negative effects of climate change – public funds are not enough to make a significant impact on sustainable investments, therefore directing public and private capital to green projects may help to finance the necessary changes. The topic of the study is original and has not yet been widely analyzed in Lithuanian legal discourse. There are used quantitative and qualitative methodologies, logical, systematic and critical analysis principles, hence the aim of this study is to reveal the problematic of the implementation of regulation on sustainability in the Lithuanian financial sector. Additional regulatory requirements could cause serious changes in financial business operations: additional funds, employees and time have to be dedicated in order the companies could implement these regulations. Lack of knowledge and data on how to implement new regulatory requirements towards sustainable reporting causes a lot of uncertainty for financial market participants. And for some companies it might even be an essential point in terms of business continuity. It is considered that the supervisory authorities should find a balance between financial market needs and legal regulation.

Keywords: Financial, market participant, legal, regulation, sustainability.

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906 Manual Testing of Web Software Systems Supported by Direct Guidance of the Tester Based On Design Model

Authors: Karel Frajtak, Miroslav Bures, Ivan Jelinek

Abstract:

Software testing is important stage of software development cycle. Current testing process involves tester and electronic documents with test case scenarios. In this paper we focus on new approach to testing process using automated test case generation and tester guidance through the system based on the model of the system. Test case generation and model-based testing is not possible without proper system model. We aim on providing better feedback from the testing process thus eliminating the unnecessary paper work.

Keywords: Model based testing, test automation, test generating, tester support.

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905 Supplier Selection by Considering Cost and Reliability

Authors: K. -H. Yang

Abstract:

Supplier selection problem is one of the important issues of supply chain problems. Two categories of methodologies include qualitative and quantitative approaches which can be applied to supplier selection problems. However, due to the complexities of the problem and lacking of reliable and quantitative data, qualitative approaches are more than quantitative approaches. This study considers operational cost and supplier’s reliability factor and solves the problem by using a quantitative approach. A mixed integer programming model is the primary analytic tool. Analyses of different scenarios with variable cost and reliability structures show that the effectiveness of this approach to the supplier selection problem.

Keywords: Mixed integer programming, quantitative approach, supplier’s reliability, supplier selection.

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904 Analysis of Some Solutions to Protect the Tombolo of GIENS

Authors: Yves Lacroix, Van Van Than, Didier Leandri, Pierre Liardet

Abstract:

The tombolo of Giens is located in the town of Hyères (France). We recall the history of coastal erosion, and prominent factors affecting the evolution of the western tombolo. We then discuss the possibility of stabilizing the western tombolo. Our argumentation relies on a coupled model integrating swells, currents, water levels and sediment transport. We present the conclusions of the simulations of various scenarios, including pre-existing propositions from coastal engineering offices. We conclude that beach replenishment seems to be necessary but not sufficient for the stabilization of the beach. Breakwaters reveal effective particularly in the most exposed northern area. Some solutions fulfill conditions so as to be elected as satisfactory. We give a comparative analysis of the efficiency of 14 alternatives for the protection of the tombolo.

Keywords: Breakwaters, coupled models, replenishment, silting.

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903 Risk in the South African Sectional Title Industry: An Assurance Perspective

Authors: Leandi Steenkamp

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The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: Assurance, audit, audit risk, body corporate, corporate governance, sectional title.

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902 The Relations among Business Model, Higher Education, University and Entrepreneurship Education: An Analysis of Academic Literature of 2009-2019 Period

Authors: Elzo Alves Aranha, Marcio M. Araki

Abstract:

Business model (BM) is a term that has been receiving the attention of scholars and practitioners and has been consolidating itself as a field of study and research. Although there is no agreement in the academic literature on the definition of BM, at least there is an explicit agreement: BM defines a logical structure of how an organization creates value, capture value and delivers value for the customers and stakeholders. The lack of understanding about connections and elements among BM and higher education, university, and entrepreneurship education opens a gap in the academic literature. Thus, it is interesting to analyze how BM has been approached by the literature and applied in higher education, university, and entrepreneurship education aimed to know the main streams of research. This is because higher education institutions are characterized by innovation, leading to a greater acceptance of new and modern concepts such as BM. Our research has the main motivation to fill the gap in the academic literature, making it possible to increase the power of understanding about connections and aspects among BM and higher education, university, and entrepreneurship education. The objective of the research is to analyze the main aspects among BM and higher education, university, and entrepreneurship education in academic literature. The research followed the systematic literature review (SLR). The SLR is based on three main factors: clarity, validity, and auditability. 82 academic papers were found in the past 10 years, from 2009-2019. The search was carried out in Science Direct and Periodicos Capes databases. The main findings indicate that there are links between BM and higher education, BM and university, BM, and entrepreneurship education. The main findings are inserted within seven aspects. The findings are innovative and contribute to increase the power of understanding about the connection among BM and higher education, university, and entrepreneurship education in academic literature. The research findings addressed to the gap exposed in academic literature. The research findings have several practical implications, and we highlight only two main ones. First, researchers will be able to use the research findings to mitigate a BM research agenda involving connections between BM and higher education, BM and university, and BM and entrepreneurship education. Second, directors, deans, and university leaders will be able to carry out BM awareness programs, BM professors training programs, and makers planning for the inclusion of BM, as one of the components of the curricula of the undergraduate and graduate courses.

Keywords: Business model, entrepreneurship education, higher education, university.

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901 Routing Load Analysis over 802.11 DCF of Reactive Routing Protocols DSR and DYMO

Authors: Parma Nand, S.C. Sharma

Abstract:

The Mobile Ad-hoc Network (MANET) is a collection of self-configuring and rapidly deployed mobile nodes (routers) without any central infrastructure. Routing is one of the potential issues. Many routing protocols are reported but it is difficult to decide which one is best in all scenarios. In this paper on demand routing protocols DSR and DYMO based on IEEE 802.11 DCF MAC protocol are examined and characteristic summary of these routing protocols is presented. Their performance is analyzed and compared on performance measuring metrics throughput, dropped packets due to non availability of routes, duplicate RREQ generated for route discovery and normalized routing load by varying CBR data traffic load using QualNet 5.0.2 network simulator.

Keywords: Adhoc networks, wireless networks, CBR, routingprotocols, route discovery, simulation, performance evaluation, MAC, IEEE 802.11.

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900 A Linear Use Case Based Software Cost Estimation Model

Authors: Hasan.O. Farahneh, Ayman A. Issa

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Software development is moving towards agility with use cases and scenarios being used for requirements stories. Estimates of software costs are becoming even more important than before as effects of delays is much larger in successive short releases context of agile development. Thus, this paper reports on the development of new linear use case based software cost estimation model applicable in the very early stages of software development being based on simple metric. Evaluation showed that accuracy of estimates varies between 43% and 55% of actual effort of historical test projects. These results outperformed those of wellknown models when applied in the same context. Further work is being carried out to improve the performance of the proposed model when considering the effect of non-functional requirements.

Keywords: Metrics, Software Cost Estimation, Use Cases

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899 Overview of E-government Adoption and Implementation in Ghana

Authors: Isaac Kofi Mensah

Abstract:

E-government has been adopted and used by many governments/countries around the world including Ghana to provide citizens and businesses with more accurate, real-time, and high quality services and information. The objective of this paper is to present an overview of the Government of Ghana’s (GoG) adoption and implement of e-government and its usage by the Ministries, Departments and its agencies (MDAs) as well as other public sector institutions to deliver efficient public service to the general public i.e. citizens, business etc. Government implementation of e-government focused on facilitating effective delivery of government service to the public and ultimately to provide efficient government-wide electronic means of sharing information and knowledge through a network infrastructure developed to connect all major towns and cities, Ministries, Departments and Agencies and other public sector organizations in Ghana. One aim for the Government of Ghana use of ICT in public administration is to improve productivity in government administration and service by facilitating exchange of information to enable better interaction and coordination of work among MDAs, citizens and private businesses. The study was prepared using secondary sources of data from government policy documents, national and international published reports, journal articles, and web sources. This study indicates that through the e-government initiative, currently citizens and businesses can access and pay for services such as renewal of driving license, business registration, payment of taxes, acquisition of marriage and birth certificates as well as application for passport through the GoG electronic service (eservice) and electronic payment (epay) portal. Further, this study shows that there is enormous commitment from GoG to adopt and implement e-government as a tool not only to transform the business of government but also to bring efficiency in public services delivered by the MDAs. To ascertain this, a further study need to be carried out to determine if the use of e-government has brought about the anticipated improvements and efficiency in service delivery of MDAs and other state institutions in Ghana.

Keywords: Electronic government, electronic services, electronic payment, MDAs.

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898 MC and IC – What Is the Relationship?

Authors: O. V. Missioura

Abstract:

MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.

Keywords: Management Control (MC), Internal Control (IC), definition, causal link, COSO 1992/2004, CoCo (Canadian Institute of Chartered Accountants), Russian CG code (КОДЕКС) , limited and broad concepts MC and IC.

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897 Towards Creating a Nation of Engineerpreneur

Authors: Rosnani Jusoh, Afifuddin Husairi Hussain, Fadzilah Abdul Rahman, Adi Irfan Che Ani, Haziyah Hussin

Abstract:

New conceptualizations were introduced to address the emerging need to develop innovativeness and creativity attitudes in future engineering professional. Thus, entrepreneurial engineering education needs an environment where future engineers can be formed through practical learning and the interaction with forces, ideas and inspirations, in the final perspective of effectively identifying, acquiring, developing, and transferring technology into new business products and services. This paper aims to investigate the characteristics of a successful entrepreneur for engineering students. A questionnaire was used to measure the level of entrepreneurial competencies. The questionnaire was based on the Personal Entrepreneurial Competence Model, developed by McClelland Individual. Participants were recruited from the final year students of eight programs under the Faculty of Engineering. Of the 432 questionnaires distributed, 210 were collected back, giving a response rate of approximately 49%. Findings suggest that final year engineering students have respectable entrepreneurial attitudes and behaviors, and are competent to be engineerpreneur. The study also recommended that we need an environment that does not insist that engineers become entrepreneurs, but one where the two can meet, and business leaders can organize our nation effectively.

Keywords: Engineerpreneur, entrepreneurship, engineering students, higher education institutions.

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896 CLASS, A New Tool for Nuclear Scenarios: Description and First Application

Authors: B. Mouginot, J.B. Clavel, N Thiolliere

Abstract:

The presented work is motivated by a french law regarding nuclear waste management. In order to avoid the limitation coming with the usage of the existing scenario codes, as COSI, VISION or FAMILY, the Core Library for Advance Scenario Simulation (CLASS) is being develop. CLASS is an open source tool, which allows any user to simulate an electronuclear scenario. The main CLASS asset, is the possibility to include any type of reactor, even a complitely new concept, through the generation of its ACSII evolution database. In the present article, the CLASS working basis will be presented as well as a simple exemple in order to show his potentiel. In the considered exemple, the effect of the transmutation will be assessed on Minor Actinide Inventory produced by PWR reactors.

Keywords: Electronuclear scenario, reactor, simulation, nuclear waste.

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