Search results for: user perspectives.
866 Perspectives of Financial Reporting Harmonization
Authors: Sorana M. Manoiu, Razvan V. Mustata, Jiří Strouhal, Carmen G. Bonaci, Dumitru Matis, Jiřina Bokšová
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In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Keywords: Convergence, harmonization, FASB, IASB, IFRS, US GAAP.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3571865 Laser Beam Welding of Ti/Al Dissimilar Thin Sheets - A Literature Review
Authors: K. Kalaiselvan, A. Elango, N.M. Nagarajan, N. Mathiazhagan
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Dissimilar joining of Titanium and Aluminum thin sheets has potential applications in aerospace and automobile industry which can reduce weight and cost and improve strength, corrosion resistance and high temperature properties. However successful welding of Titanium/Aluminium sheets is of challenge due to differences in physical, chemical and metallurgical properties between the two. This paper describes research results of Laser Beam Welding (LBW) of Ti/Al thin sheets in which many researchers have recently performed and critically reviewed from different perspectives. Also some of notable works in the field of laser welding with changes in mechanical properties, crack propagation, diffusion behavior, chemical potential, interfacial reaction and the microstructure are reported.
Keywords: Laser Beam Welding (LBW), Mechanical properties, Titanium and Aluminium thin sheets.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2913864 Weight-Based Query Optimization System Using Buffer
Authors: Kashif Irfan, Fahad Shahbaz Khan, Tehseen Zia, M. A. Anwar
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Fast retrieval of data has been a need of user in any database application. This paper introduces a buffer based query optimization technique in which queries are assigned weights according to their number of execution in a query bank. These queries and their optimized executed plans are loaded into the buffer at the start of the database application. For every query the system searches for a match in the buffer and executes the plan without creating new plans.Keywords: Query Bank, Query Matcher, Weight Manager.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1261863 A Proposed Approach for Emotion Lexicon Enrichment
Authors: Amr Mansour Mohsen, Hesham Ahmed Hassan, Amira M. Idrees
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Document Analysis is an important research field that aims to gather the information by analyzing the data in documents. As one of the important targets for many fields is to understand what people actually want, sentimental analysis field has been one of the vital fields that are tightly related to the document analysis. This research focuses on analyzing text documents to classify each document according to its opinion. The aim of this research is to detect the emotions from text documents based on enriching the lexicon with adapting their content based on semantic patterns extraction. The proposed approach has been presented, and different experiments are applied by different perspectives to reveal the positive impact of the proposed approach on the classification results.Keywords: Document analysis, sentimental analysis, emotion detection, WEKA tool, NRC Lexicon.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1456862 Empowered Gossipmonger, Disempowered Woman: Navigating the Duplicity of Discursive Power in Alice Gerstenberg’s He Said, She Said
Authors: Y. Ruan
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This paper investigates the dual functionality of gossip in shaping the action of the comic character, Mrs. Cyrus Packard, in the play He Said, She Said by the Chicago playwright Alice Gerstenberg. During the American Little Theater Movement in the early 20th century, when small experimental centers of drama were established, Alice Gerstenberg challenged gender inequality through the use of social satire in her play. Incorporating textual evidence from the play, this study demonstrates that Mrs. Packard is both empowered and disempowered by her gossiping habit in terms of her self-perception and her social relationships within the play. It argues for the dramatic and satirical representation of female identity through the pragmatics of discourse analysis. These perspectives are evident in combining linguistics and literature.
Keywords: Discursive power, female identity, feminism in little theater movement, gossip.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 67861 Knowledge Relationship Model among User in Virtual Community
Authors: Fariba Haghbin, Othman Bin Ibrahim, Mohammad Reza Attarzadeh Niaki
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With the development of virtual communities, there is an increase in the number of members in Virtual Communities (VCs). Many join VCs with the objective of sharing their knowledge and seeking knowledge from others. Despite the eagerness of sharing knowledge and receiving knowledge through VCs, there is no standard of assessing ones knowledge sharing capabilities and prospects of knowledge sharing. This paper developed a vector space model to assess the knowledge sharing prospect of VC users.Keywords: Knowledge sharing network, Virtual community, knowledge relationship, Vector Space Model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1340860 Computer Software for Calculating Electron Mobility of Semiconductors Compounds; Case Study for N-Gan
Authors: Emad A. Ahmed
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Computer software to calculate electron mobility with respect to different scattering mechanism has been developed. This software is adopted completely Graphical User Interface (GUI) technique and its interface has been designed by Microsoft Visual basic 6.0. As a case study the electron mobility of n-GaN was performed using this software. The behavior of the mobility for n-GaN due to elastic scattering processes and its relation to temperature and doping concentration were discussed. The results agree with other available theoretical and experimental data.
Keywords: Electron mobility, relaxation time, GaN, Scattering, Computer software, computation physics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3862859 Achieving Business and IT Alignment from Organisational Learning Perspectives
Authors: Hamad Hussain Balhareth, Kecheng Liu, Sharm Manwani
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Business and IT alignment has continued as a top concern for business and IT executives for almost three decades. Many researchers have conducted empirical studies on the relationship between business-IT alignment and performance. Yet, these approaches, lacking a social perspective, have had little impact on sustaining performance and competitive advantage. In addition to the limited alignment literature that explores organisational learning that is represented in shared understanding, communication, cognitive maps and experiences. Hence, this paper proposes an integrated process that enables social and intellectual dimensions through the concept of organisational learning. In particular, the feedback and feedforward process which provide a value creation across dynamic multilevel of learning. This mechanism enables on-going effectiveness through development of individuals, groups and organisations, which improves the quality of business and IT strategies and drives to performance.Keywords: business-IT alignment, social dimension, intellectual dimension, organisational learning
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1740858 Semi-Blind Two-Dimensional Code Acquisition in CDMA Communications
Authors: Rui Wu, Tapani Ristaniemi
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In this paper, we propose a new algorithm for joint time-delay and direction-of-arrival (DOA) estimation, here called two-dimensional code acquisition, in an asynchronous directsequence code-division multiple-access (DS-CDMA) array system. This algorithm depends on eigenvector-eigenvalue decomposition of sample correlation matrix, and requires to know desired user-s training sequence. The performance of the algorithm is analyzed both analytically and numerically in uncorrelated and coherent multipath environment. Numerical examples show that the algorithm is robust with unknown number of coherent signals.
Keywords: Two-Dimensional Code Acquisition, EV-t, DSCDMA
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1526857 Password Cracking on Graphics Processing Unit Based Systems
Authors: N. Gopalakrishna Kini, Ranjana Paleppady, Akshata K. Naik
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Password authentication is one of the widely used methods to achieve authentication for legal users of computers and defense against attackers. There are many different ways to authenticate users of a system and there are many password cracking methods also developed. This paper proposes how best password cracking can be performed on a CPU-GPGPU based system. The main objective of this work is to project how quickly a password can be cracked with some knowledge about the computer security and password cracking if sufficient security is not incorporated to the system.Keywords: GPGPU, password cracking, secret key, user authentication.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2624856 Weka Based Desktop Data Mining as Web Service
Authors: Sujala.D.Shetty, S.Vadivel, Sakshi Vaghella
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Data mining is the process of sifting through large volumes of data, analyzing data from different perspectives and summarizing it into useful information. One of the widely used desktop applications for data mining is the Weka tool which is nothing but a collection of machine learning algorithms implemented in Java and open sourced under the General Public License (GPL). A web service is a software system designed to support interoperable machine to machine interaction over a network using SOAP messages. Unlike a desktop application, a web service is easy to upgrade, deliver and access and does not occupy any memory on the system. Keeping in mind the advantages of a web service over a desktop application, in this paper we are demonstrating how this Java based desktop data mining application can be implemented as a web service to support data mining across the internet.Keywords: desktop application, Weka mining, web service
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4081855 Security Architecture for Cloud Networking: A Survey
Authors: Vishnu Pratap Singh Kirar
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In the cloud computing hierarchy IaaS is the lowest layer, all other layers are built over it. Thus it is the most important layer of cloud and requisite more importance. Along with advantages IaaS faces some serious security related issue. Mainly Security focuses on Integrity, confidentiality and availability. Cloud computing facilitate to share the resources inside as well as outside of the cloud. On the other hand, cloud still not in the state to provide surety to 100% data security. Cloud provider must ensure that end user/client get a Quality of Service. In this report we describe possible aspects of cloud related security.
Keywords: Cloud Computing, Cloud Networking, IaaS, PaaS, SaaS, Cloud Security.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2244854 Application of Reliability Prediction Model Adapted for the Analysis of the ERP System
Authors: F. Urem, K. Fertalj, Ž. Mikulić
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This paper presents the possibilities of using Weibull statistical distribution in modeling the distribution of defects in ERP systems. There follows a case study, which examines helpdesk records of defects that were reported as the result of one ERP subsystem upgrade. The result of the applied modeling is in modeling the reliability of the ERP system from a user perspective with estimated parameters like expected maximum number of defects in one day or predicted minimum of defects between two upgrades. Applied measurement-based analysis framework is proved to be suitable in predicting future states of the reliability of the observed ERP subsystems.
Keywords: ERP, reliability, Weibull
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1314853 Anthropometric Profile as a Factor of Impact on Employee Productivity in Manufacturing Industry of Tijuana, Mexico
Authors: J. A. López, J. E. Olguín, C. W. Camargo, G. A. Quijano, R. Martínez
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This paper presents an anthropometric study conducted to 300 employees in a maquiladora industry that belongs to the cluster of medical products as part of a research project to pretend simulate workplace conditions under which operators conduct their activities. This project is relevant because traditionally performed a study to design ergonomic workspaces according to anthropometric profile of users, however, this paper demonstrates the importance of making decisions when the infrastructure cannot be adapted for economic whichever put emphasis on user activity.
Keywords: Anthropometry, Biomechanics, Design, Ergonomics, Productivity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2132852 Design an Electronic Market Framework Using JADE Environment
Authors: Mohammad Ali Tabarzad, Caro Lucas
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The daily growing use of agents in software environments, because of many reasons such as independence and intelligence is not a secret anymore. One of such environments in which there is a prominent job for the agents would be emarketplaces in which a user is able to give those agents the responsibility of buying and selling, instead of searching the emarketplace himself. Making up a framework which has sufficient attention to the required roles and their relations, is the first step of achieving such e-markets. In this paper, we suggest a framework in order to establish such e-markets and we will continue investigating the roles such as seller or buyer and the relations in JADE environment in details.
Keywords: Framework, software agents, e-commerce, e-market.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1441851 The Interaction between Human and Environment on the Perspective of Environmental Ethics
Authors: Mella Ismelina Farma Rahayu
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Environmental problems could not be separated from unethical human perspectives and behaviors toward the environment. There is a fundamental error in the philosophy of people’s perspective about human and nature and their relationship with the environment, which in turn will create an inappropriate behavior in relation to the environment. The aim of this study is to investigate and to understand the ethics of the environment in the context of humans interacting with the environment by using the hermeneutic approach. The related theories and concepts collected from literature review are used as data, which were analyzed by using interpretation, critical evaluation, internal coherence, comparisons, and heuristic techniques. As a result of this study, there will be a picture related to the interaction of human and environment in the perspective of environmental ethics, as well as the problems of the value of ecological justice in the interaction of humans and environment. We suggest that the interaction between humans and environment need to be based on environmental ethics, in a spirit of mutual respect between humans and the natural world.
Keywords: The environment, environmental ethics, the interaction, value.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1598850 A Hybrid Technology for a Multiagent Consultation System in Obesity Domain
Authors: Rohana Mahmud, Hairul Aysa Abdul Halim Sithiq, Haryuna Mohd Taharim
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In this paper, the authors present architecture of a multi agent consultation system for obesity related problems, which hybrid the technology of an expert system (ES) and an intelligent agent (IA). The strength of the ES which is capable of pulling the expert knowledge is consulted and presented to the end user via the autonomous and friendly pushing environment of the intelligent agent.
Keywords: Expert System, Hybrid Technology, Intelligent Agent, Medical Informatics, Multi Agent Consultation System.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1769849 Improved Simultaneous Performance in the Time Domain and in the Frequency Domain
Authors: Azeddine Ghodbane, David Bensoussan, Maher Hammami
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In this study, we introduce an alternative adaptive architecture that enhances both time and frequency performance, helpfully mitigating the effects of disturbances from the input plant and external disturbances affecting the output. To facilitate superior performance in both the time and frequency domains, we have developed a user-friendly interactive design methods using the GeoGebra platform.
Keywords: Control theory, decentralized control, sensitivity theory, input-output stability theory, robust multivariable feedback control design.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 210848 Factors Affecting Test Automation Stability and Their Solutions
Authors: Nagmani Lnu
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Test automation is a vital requirement of any organization to release products faster to their customers. In most cases, an organization has an approach to developing automation but struggles to maintain it. It results in an increased number of flaky tests, reducing return on investments and stakeholders’ confidence. Challenges grow in multiple folds when automation is for User Interface (UI) behaviors. This paper describes the approaches taken to identify the root cause of automation instability in an extensive payments application and the best practices to address that using processes, tools, and technologies, resulting in a 75% reduction of effort.
Keywords: Automation stability, test stability, flaky test, test quality, test automation quality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 244847 Augmenting Use Case View for Modeling
Authors: Pradip Peter Dey, Bhaskar Raj Sinha, Mohammad Amin, Hassan Badkoobehi
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Mathematical, graphical and intuitive models are often constructed in the development process of computational systems. The Unified Modeling Language (UML) is one of the most popular modeling languages used by practicing software engineers. This paper critically examines UML models and suggests an augmented use case view with the addition of new constructs for modeling software. It also shows how a use case diagram can be enhanced. The improved modeling constructs are presented with examples for clarifying important design and implementation issues.Keywords: Software architecture, software design, Unified Modeling Language (UML), user interface.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1945846 Importance of Hardware Systems and Circuits in Secure Software Development Life Cycle
Authors: Mir Shahriar Emami
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Although it is fully impossible to ensure that a software system is quite secure, developing an acceptable secure software system in a convenient platform is not unreachable. In this paper, we attempt to analyze software development life cycle (SDLC) models from the hardware systems and circuits point of view. To date, the SDLC models pay merely attention to the software security from the software perspectives. In this paper, we present new features for SDLC stages to emphasize the role of systems and circuits in developing secure software system through the software development stages, the point that has not been considered previously in the SDLC models.
Keywords: Systems and circuits security, software security, software process engineering, SDLC, SSDLC.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1736845 Development of a Low Cost Haptic Knob
Authors: Tan Ping Hua, Yeong Che Fai, Ricky Yap, Eileen Su Lee Ming
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Haptics has been used extensively in many applications especially in human machine interaction and virtual reality systems. Haptic technology allows user to perceive virtual reality as in real world. However, commercially available haptic devices are expensive and may not be suitable for educational purpose. This paper describes the design and development of a low cost haptic knob, with only one degree of freedom, for use in rehabilitation or training hand pronation and supination. End-effectors can be changed to suit different applications or variation in hand sizes and hand orientation.
Keywords: haptic, microcontroller, real time, virtual reality, rehabilitation
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2280844 A Goal-Oriented Social Business Process Management Framework
Authors: Mohammad Ehson Rangiha, Bill Karakostas
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Social Business Process Management (SBPM) promises to overcome limitations of traditional BPM by allowing flexible process design and enactment through the involvement of users from a social community. This paper proposes a meta-model and architecture for socially driven business process management systems. It discusses the main facets of the architecture such as goalbased role assignment that combines social recommendations with user profile, and process recommendation, through a real example of a charity organization.
Keywords: Business Process Management, Goal-Based Modelling, Process Recommendation Social Collaboration, Social BPM.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2568843 Power System Load Shedding: Key Issues and New Perspectives
Authors: H. Bevrani, A. G. Tikdari, T. Hiyama
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Optimal load shedding (LS) design as an emergency plan is one of the main control challenges posed by emerging new uncertainties and numerous distributed generators including renewable energy sources in a modern power system. This paper presents an overview of the key issues and new challenges on optimal LS synthesis concerning the integration of wind turbine units into the power systems. Following a brief survey on the existing LS methods, the impact of power fluctuation produced by wind powers on system frequency and voltage performance is presented. The most LS schemas proposed so far used voltage or frequency parameter via under-frequency or under-voltage LS schemes. Here, the necessity of considering both voltage and frequency indices to achieve a more effective and comprehensive LS strategy is emphasized. Then it is clarified that this problem will be more dominated in the presence of wind turbines.
Keywords: Load shedding, emergency control, voltage, frequency, wind turbine.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4139842 Privacy Threats in RFID Group Proof Schemes
Authors: HyoungMin Ham, JooSeok Song
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RFID tag is a small and inexpensive microchip which is capable of transmitting unique identifier through wireless network in a short distance. If a group of RFID tags can be scanned simultaneously by one reader, RFID Group proof could be generated. Group proof can be used in various applications, such as good management which is usually achieved using barcode system. A lot of RFID group proof schemes have been proposed by many researchers. In this paper, we introduce some existing group proof schemes and then analyze their vulnerabilities to the privacy. Moreover, we propose a new attack model, which threats the privacy of user by tracking tags in a group.Keywords: grouping proof, privacy, RFID, yoking proof
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1194841 Study of the Vertical Handoff in Heterogeneous Networks and Implement Based On Opnet
Authors: W. Benaatou, A. Latif
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In this document we studied more in detail the Performances of the vertical handover in the networks WLAN, WiMAX, UMTS before studying of it the Procedure of Handoff Vertical, the whole buckled by simulations putting forward the performances of the handover in the heterogeneous networks. The goal of Vertical Handover is to carry out several accesses in real-time in the heterogeneous networks. This makes it possible a user to use several networks (such as WLAN UMTS andWiMAX) in parallel, and the system to commutate automatically at another basic station, without disconnecting itself, as if there were no cut and with little loss of data as possible.
Keywords: Vertical handoff, WLAN, UMTS, WIMAX, Heterogeneous.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2224840 Motion Planning of SCARA Robots for Trajectory Tracking
Authors: Giovanni Incerti
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The paper presents a method for a simple and immediate motion planning of a SCARA robot, whose end-effector has to move along a given trajectory; the calculation procedure requires the user to define in analytical form or by points the trajectory to be followed and to assign the curvilinear abscissa as function of the time. On the basis of the geometrical characteristics of the robot, a specifically developed program determines the motion laws of the actuators that enable the robot to generate the required movement; this software can be used in all industrial applications for which a SCARA robot has to be frequently reprogrammed, in order to generate various types of trajectories with different motion times.Keywords: Motion planning, SCARA robot, trajectory tracking.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2405839 New Identity Management Scheme and its Formal Analysis
Authors: Jeonghoon Han, Hanjae Jeong, Dongho Won, Seungjoo Kim
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As the Internet technology has developed rapidly, the number of identities (IDs) managed by each individual person has increased and various ID management technologies have been developed to assist users. However, most of these technologies are vulnerable to the existing hacking methods such as phishing attacks and key-logging. If the administrator-s password is exposed, an attacker can access the entire contents of the stolen user-s data files in other devices. To solve these problems, we propose here a new ID management scheme based on a Single Password Protocol. The paper presents the details of the new scheme as well as a formal analysis of the method using BAN Logic.Keywords: Anti-phishing, BAN Logic, ID management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1526838 An Evaluation Framework of Transportation Responsiveness: Case of Pattaya City
Authors: Wuttigrai Ngamsirijit, Yodmanee Tepanon
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Transportation is one of the main activities related to creating value for the tourists. Transport management in tourism mainly focuses on managing transfer points and vehicle capacity. However, transport service level must also be ensured as it now relates to tourist-s experiences. This paper emphasizes on the responsiveness as one of key service performance measures. An evaluation framework is developed and illustarted by using the case of small bus service in Pattaya city. It can be seen as a great potential for the city to utilize the small bus transportation in order to meet the needs of more diverse group of passengers and to support the expansion of tourist areas. The framework integrates with service operations management, logistics, and tourism behavior perspectives. The findings from the investigation of existing small bus service are presented and preliminarily validate the usability of the framework.Keywords: Responsiveness, Demand responsive transportation, Tourism, Logistics
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1916837 Security Analysis on the Online Office and Proposal of the Evaluation Criteria
Authors: Hyunsang Park, Kwangwoo Lee, Yunho Lee, Seungjoo Kim, Dongho Won
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The online office is one of web application. We can easily use the online office through a web browser with internet connected PC. The online office has the advantage of using environment regardless of location or time. When users want to use the online office, they access the online office server and use their content. However, recently developed and launched online office has the weakness of insufficient consideration. In this paper, we analyze the security vulnerabilities of the online office. In addition, we propose the evaluation criteria to make secure online office using Common Criteria. This evaluation criteria can be used to establish trust between the online office server and the user. The online office market will be more active than before.Keywords: Online Office, Vulnerabilities, CommonCriteria(CC)
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1421