Search results for: profitability management mechanism.

Authors: Sanjeev Gupta, Mayank Dave

Abstract:

The issue of real-time and reliable report delivery is extremely important for taking effective decision in a real world mission critical Wireless Sensor Network (WSN) based application. The sensor data behaves differently in many ways from the data in traditional databases. WSNs need a mechanism to register, process queries, and disseminate data. In this paper we propose an architectural framework for data placement and management. We propose a reliable and real time approach for data placement and achieving data integrity using self organized sensor clusters. Instead of storing information in individual cluster heads as suggested in some protocols, in our architecture we suggest storing of information of all clusters within a cell in the corresponding base station. For data dissemination and action in the wireless sensor network we propose to use Action and Relay Stations (ARS). To reduce average energy dissipation of sensor nodes, the data is sent to the nearest ARS rather than base station. We have designed our architecture in such a way so as to achieve greater energy savings, enhanced availability and reliability.

Keywords: Cluster head, data reliability, real time communication, wireless sensor networks.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1814

Authors: Jeng-Wei Tsai

Abstract:

The purpose of this study was to understand the main sources of copper (Cu) accumulation in target organs of tilapia (Oreochromis mossambicus) and to investigate how the organism mediate the process of Cu accumulation under prolonged conditions. By measuring both dietary and waterborne Cu accumulation and total concentrations in tilapia with biokinetic modeling approach, we were able to clarify the biokinetic coping mechanisms for the long term Cu accumulation. This study showed that water and food are both the major source of Cu for the muscle and liver of tilapia. This implied that control the Cu concentration in these two routes will be correlated to the Cu bioavailability for tilapia. We found that exposure duration and level of waterborne Cu drove the Cu accumulation in tilapia. The ability for Cu biouptake and depuration in organs of tilapia were actively mediated under prolonged exposure conditions. Generally, the uptake rate, depuration rate and net bioaccumulation ability in all selected organs decreased with the increasing level of waterborne Cu and extension of exposure duration.Muscle tissues accounted for over 50%of the total accumulated Cu and played a key role in buffering the Cu burden in the initial period of exposure, alternatively, the liver acted a more important role in the storage of Cu with the extension of exposures. We concluded that assumption of the constant biokinetic rates could lead to incorrect predictions with overestimating the long-term Cu accumulation in ecotoxicological risk assessments.

Keywords: Biokinetics, Chronic exposure, Copper, Coping mechanism, Tilapia

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1621

Authors: Suparna Karmakar, Ranjan Dasgupta

Abstract:

Railway Stations are prone to emergency due to various reasons and proper monitor of railway stations are of immense importance from various angles. A Petri-net representation of a web-service-based Emergency management system has been proposed in this paper which will help in monitoring situation of train, track, signal etc. and in case of any emergency, necessary resources can be dispatched.

Keywords: Business process, Petri net, Rail Station Emergency Management, Web service based system

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1734

Authors: M. S. Razana, Z. W. Shafiuddin

Abstract:

Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.

Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, Competence, Certification.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1823

Authors: T. Mathumathi, S. Ganesh, R. Gunabalan

Abstract:

This work presents an approach for AC load flow based centralized model for congestion management in the forward markets. In this model, transaction maximizes its profit under the limits of transmission line capacities allocated by Independent System Operator (ISO). The voltage and reactive power impact of the system are also incorporated in this model. Genetic algorithm is used to solve centralized congestion management problem for multilateral transactions. Results obtained for centralized model using genetic algorithm is compared with Sequential Quadratic Programming (SQP) technique. The statistical performances of various algorithms such as best, worst, mean and standard deviations of social welfare are given. Simulation results clearly demonstrate the better performance of genetic algorithm over SQP.

Keywords: Congestion management, Genetic algorithm, Sequential quadratic programming.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1762

Authors: Towards Better Quality in Healthcare, Operations Management: A Developmental Literature Review

Abstract:

This work presents the various perspectives, dimensions, components and definitions given to quality in the operations management (OM) and healthcare services (HCS) literature in time, highlighting gaps and learning opportunities between the two disciplines through a thorough search into their rich and distinct body of knowledge. Greater and new insights about the general nature of quality are obtained with findings such as in OM, quality has been approached in six fairly distinct paradigms (excellence, value, conformity to specifications, attributes, satisfaction and meeting or exceeding customer expectations), whereas in HCS, two approaches are prominent (Donabedian’s structure, process and outcomes model and Lohr and Schroeder’s circumscribed definition). The two disciplines views on quality seem to have progressed much in parallel with little cross-learning from each other. This work then proposes an encompassing definition of quality as a lever and suggests further research and development avenues for a better use of the concept of quality by academics and practitioners alike toward the goals of greater organizational performance and improved management in healthcare and possibly other service domains.

Keywords: Healthcare, management, operations, quality, services.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1277

Authors: Sansani Rungrattawatchai

Abstract:

The White Kwao (Pueraria mirifica), a potent phytoestrogenic medicinal plant, has long been use in Thailand as a traditional folkmedicine. However, no scientific information of the direct effect of White Kwao on the development of mammalian embryo was available. Therefore, the purpose of this study was to investigate the effect of White Kwao extract on the in vitro development and implantation rate of mouse embryos. This study was designed into two experiments. In the first experiment, the two-cell stage mouse embryos were collected from the oviduct of superovulated mature female mice, and randomly cultured in three different media, the M16, M16 supplemented with 0.52μg esthinylestradiol-17β, and M16 supplemented with 10 mg/ml White Kwao extract. The culture was incubated in CO2 incubator at 37 oC . After the embryos were cultivated, the developments of embryos were observed every 24 hours for 5 days. The development rate of embryos from the two-cell stage to blastocyst stage in the media was with White Kwao was significantly higher (p<0.05) than those of the control group (68.50% versus 43.50%) but did not differ from the positive control group (68.50% versus 57.66%). In the second experiment, hatched blastocysts, which obtained from three different media, were differently labeled the nuclei with two polynucleotide-specific fluorochromes, the propidium iodide (PI) and the bisbenzimide. The results showed that the number of trophectoderm cells in the blastocysts that cultivated in the media with White Kwao did not significantly differ from the control (80.00 versus 70 cells) and the positive control group (80.00 versus 112.50 cells). The average number of inner cell mass in the White Kwao treated group did not significantly differ from the control group (20.50 versus 16.00 cells) and the positive control group (20.50 versus 20.50 cells). The total cell number including the trophectoderm and the inner cell mass of the individual hatched blastocyst was evaluated. The cell number in the blastocysts obtained from the media with the White Kwao did not significantly differ from the control (94.25 + 9.50 versus 92.33 + 4.05) and the positive control group (94.25 + 9.50 versus 110.33 + 9.16). The results demonstrated that the White Kwao treatment group did have a stimulating effect on the in vitro development of mouse embryos. The exact mechanism that White Kwao stimulated mouse embryo development is not known. The suspect mechanism may in a manner similar to the mechanism that of estrogen stimulated the development of the mouse embryos. Futher studies are needed to transfer the blastocyst into the endometrium of pseudopreagnancy mice to evaluate the effect of White Kwao on implantation

Keywords: White Kwao (Pueraria mirifica), blastocyst.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1630

Authors: Bhavneet Sidhu, Hardeep Singh

Abstract:

Cellular networks provide voice and data services to the users with mobility. To deliver services to the mobile users, the cellular network is capable of tracking the locations of the users, and allowing user movement during the conversations. These capabilities are achieved by the location management. Location management in mobile communication systems is concerned with those network functions necessary to allow the users to be reached wherever they are in the network coverage area. In a cellular network, a service coverage area is divided into smaller areas of hexagonal shape, referred to as cells. The cellular concept was introduced to reuse the radio frequency. Continued expansion of cellular networks, coupled with an increasingly restricted mobile spectrum, has established the reduction of communication overhead as a highly important issue. Much of this traffic is used in determining the precise location of individual users when relaying calls, with the field of location management aiming to reduce this overhead through prediction of user location. This paper describes and compares various location management schemes in the cellular networks.

Keywords: Cellular Networks, Location Area, MobilityManagement, Paging.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4022

Authors: K. N. Penna, E. J. Hoffman, T. R. Carter

Abstract:

This paper suggests that cultural landscape management plans in an Indigenous context are more effective if designed by taking into consideration context-related social and cultural aspects, adopting people-centred and cultural-based approaches for instance. In relation to working in Indigenous and mining contexts, we draw upon and contribute to international policies on human rights that promote the development of management plans that are co-designed through genuine engagement processes. We suggest that the production of management plans that are built upon culturally relevant frameworks leads to more inclusive economic development, a greater sense of trust, and shared managerial responsibilities. In this paper, three issues related to Indigenous engagement and cultural landscape management plans will be addressed: (1) the need for effective communication channels between proponents and Traditional Owners (Australian original Aboriginal peoples who inhabited specific regions), (2) the use of a culturally sensitive approach to engage local representatives in the decision-making processes, and (3) how design of new management plans can help in establishing shared management.

Keywords: Culture-Centred Approach, Holons’ Hierarchy, Inclusive Economic Development, Indigenous Engagement.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 479

Authors: Md. Aminul Islam, Adel Merabet, Rachid Beguenane, Hussein Ibrahim

Abstract:

This paper presents a simulation and mathematical model of stand-alone solar-wind-diesel based hybrid energy system (HES). A power management system is designed for multiple energy resources in a stand-alone hybrid energy system. Both Solar photovoltaic and wind energy conversion system consists of maximum power point tracking (MPPT), voltage regulation, and basic power electronic interfaces. An additional diesel generator is included to support and improve the reliability of stand-alone system when renewable energy sources are not available. A power management strategy is introduced to distribute the generated power among resistive load banks. The frequency regulation is developed with conventional phase locked loop (PLL) system. The power management algorithm was applied in Matlab^®/Simulink^® to simulate the results.

Keywords: Solar photovoltaic, wind energy, diesel engine, hybrid energy system, power management, frequency and voltage regulation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4713

Authors: M. Hajduk-Stelmachowicz

Abstract:

This paper presents results of empirical studies that were conducted in enterprises from Podkarpackie Voivodeship (Poland). It shows the experiences of those enterprises resulting from implementing and improving the eco-innovativeness management that is formal Environmental Management System (EMS). This study shows the expected and obtained internal benefits which are the effects of a functioning EMS. The aim of this paper is to determine whether the information included in international theoretical studies concerning the benefits of implementing, functioning and improving formal EMS (which is based on the international standard ISO 14001) are confirmed by the effects of the enterprises- activities.

Keywords: Eco-innovations, Environmental Management System (EMS), ISO 14001, Podkarpackie Voivodeship (Poland).

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2177

Authors: S. Brahim, M. S. Mohamad, E. Zakaria, N. Sarnon@Kusenin

Abstract:

This study aimed to explore the practical experience of child welfare caseworkers and professionalism in child case management in Malaysia. This paper discussed the specific social work practice competency and the challenges faced by child caseworkers in the fieldwork. This research was qualitative with grounded theory approach. Four sessions of focused group discussion (FGD) were conducted involving a total of 27 caseworkers (child protector and probation officers) in the Klang Valley. The study found that the four basic principles of knowledge in child case management namely: 1. knowledge in child case management; 2. professional values of caseworkers towards children; 3. skills in managing cases; and 4. culturally competent practice in child case management. In addition, major challenges faced by the child case manager are the capacity and commitment of the family in children’s rehabilitation program, the credibility of caseworkers are being challenged, and the challenges of support system from intra and interagency. This study is important for policy makers to take into account the capacity and the needs of the child’s caseworker in accordance with the national social work competency framework. It is expected that case management services for children will improve systematically in line with national standards.

Keywords: Social work practice, child case management, competency-based knowledge, and professionalism.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2908

Authors: Osamu Saito

Abstract:

Commercial infrastructures intended for use as leisure retreats such as golf and ski resorts have been extensively developed in many rural areas of Japan. However, following the burst of the economic bubble in the 1990s, several existing resorts faced tough management decisions and some were forced to close their business. In this study, six alternative management options for restructuring the existing golf courses (park, cemetery, biofuel production, reforestation, pasturing and abandonment) are examined and their environmental and economic impacts are quantitatively assessed. In addition, restructuring scenarios of these options and an ex-ante assessment model are developed. The scenario analysis by Monte Carlo simulation shows a clear trade-off between GHG savings and benefit/cost (B/C) ratios, of which “Restoring Nature" scenario absorbs the most CO2 among the four scenarios considered, but its B/C ratio is the lowest. This study can be used to select or examine options and scenarios of golf course management and rural environmental management policies.

Keywords: golf courses, restructuring and management options, scenario analysis, Tokyo Metropolitan Area.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1622

Authors: Mária Hudáková, Mária Lusková

Abstract:

This report is focused on widening the theoretical knowledge as well as controlling practical application from the risk management point of view, regarding to dynamic business changes that have occurred in Slovakia which recently has been considered to be an environment full of risk and uncertainty. The idea of the report is the proposal of the controlling operation model in the course of risk management process in an enterprise operating in Slovakia, by which the controller is able to identify early risk factors in suggested major areas of the business management upon appropriate business information integration, consecutive control and prognoses and to prepare in time full-value documents in order to suggest measures for reduction thereof. Dealing with risk factors, that can quickly limit the growth potential of the enterprise, is an essential part of managerial activities on each level. This is the reason why mutual unofficial, ergo collegial cooperation of individual departments is necessary for controlling application from the business risk management point of view. An important part of the report is elaborated survey of the most important risk factors existing in major management areas of enterprises operating in Slovakia. The outcome of the performed survey is a catalogue of the most important enterprise risk factors. The catalogue serves for better understanding risk factors affecting the Slovak enterprises, their importance and evaluation.

Keywords: Controlling, information system, risks management, risk factor, crisis of enterprise.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 891

Authors: Yi-Hsin Lin, Ying-Ying Li

Abstract:

The construction industry is the pillar industry in China, accounting for about 6% of the gross domestic product. Along with changes in the external environment of the construction industry in China, the construction firm faces fierce competition. The paper aims to investigate the relationship between diversified types of construction firm and its performance in China. Based on generalist and specialist strategy in organizational ecology, we think a generalist organization can be applied to an enterprise with diversified developments, while specialist groups are extended to professional enterprises .This study takes advantage of annual financial data of listed construction firm to empirically verify the relationship between diversification and corporation performance establishing a regression equation to econometric analysis. We find that: 1) Specialization can significantly improve the level of profitability of listed construction firms, and there is a significant positive relationship with corporate performance; 2) The level of operating performance of listed construction enterprises which engage in unrelated diversification is higher than those with related diversification; 3) The relationship between state-owned construction firms and corporate performance is negative. The more the year of foundation is, the higher performance will be; however, the more the year of being listed, the lower performance will be.

Keywords: Diversification, Specialization, Construction Firm, Performance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1749

Authors: Kang Huang, Wanting Zhou, Shiwei Yuan, Lei Li

Abstract:

Since information technology develops rapidly, the security issue has become an increasingly critical for computer system. In particular, as cloud computing and the Internet of Things (IoT) continue to gain widespread adoption, computer systems need to new security threats and attacks. The Root of Trust (RoT) is the foundation for providing basic trusted computing, which is used to verify the security and trustworthiness of other components. Designing a reliable RoT and guaranteeing its own security are essential for improving the overall security and credibility of computer systems. In this paper, we discuss the implementation of self-security technology based on the RISC-V RoT at the hardware level. To effectively safeguard the security of the RoT, researches on security safeguard technology on the RoT have been studied. At first, a lightweight and secure boot framework is proposed as a secure mechanism. Secondly, two kinds of memory protection mechanism are built to against memory attacks. Moreover, hardware implementation of proposed method has been also investigated. A series of experiments and tests have been carried on to verify to effectiveness of the proposed method. The experimental results demonstrated that the proposed approach is effective in verifying the integrity of the RoT’s own boot rom, user instructions, and data, ensuring authenticity and enabling the secure boot of the RoT’s own system. Additionally, our approach provides memory protection against certain types of memory attacks, such as cache leaks and tampering, and ensures the security of root-of-trust sensitive information, including keys.

Keywords: Root of Trust, secure boot, memory protection, hardware security.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 81

Authors: G. Chakhaia, S. Gogilava, L. Tsulukidze, Z. Laoshvili, I. Khubulava, S. Bosikashvili, T. Gugushvili

Abstract:

The work reviewed and evaluated various genesis debris flow phenomena recently formatted in the Mletiskhevi, accordingly it revealed necessity of treatment modern debris flow against measures. Based on this, it is proposed the debris flow against truncated semi cone shape construction, which elements are contained in the car’s secondary tires. its constituent elements (sections), due to the possibilities of amortization and geometric shapes is effective and sustainable towards debris flow hitting force. The construction is economical, because after crossing the debris flows in the river bed, the riverbed is not cleanable, also the elements of the building are resource saving. For assessment of influence of cohesive debris flow at the construction and evaluation of the construction effectiveness have been implemented calculation in the specific assumptions with approved methodology. According to the calculation, it was established that after passing debris flow in the debris flow construction (in 3 row case) its hitting force reduces 3 times, that causes reduce of debris flow speed and kinetic energy, as well as sedimentation on a certain section of water drain in the lower part of the construction. Based on the analysis and report on the debris flow against construction, it can be said that construction is effective, inexpensive, technically relatively easy-to-reach measure, that’s why its implementation is prospective.

Keywords: Construction, debris flow, sections, theoretical calculation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 401

Authors: M. F. Wu, F. T. Cheng

Abstract:

Leather industry is the most important traditional industry to provide the leather products in the world for thousand years. The fierce global competitive environment and common awareness of global carbon reduction make livestock supply quantities falling, salt and wet blue leather material reduces and the price skyrockets significantly. Exchange rate fluctuation led sales revenue decreasing which due to the differences of export exchanges and compresses the overall profitability of leather industry. This paper applies activity-based benefit assessment approach to build up fitness fur input mixed model, fur is Wet Blue, which concerned with four key factors: the output rate of wet blue, unit cost of wet blue, yield rate and grade level of Wet Blue to achieve the low cost strategy under given unit price of leather product condition of the company. The research findings indicate that applying this model may improve the input cost structure, decrease numbers of leather product inventories and to raise the competitive advantages of the enterprise in the future.

Keywords: Activity-Based Benefit Assessment Approach, Input mixed, Output Rate, Wet Blue.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1663

Authors: Vishal D. Pandya

Abstract:

A great deal of perceptible change has been taking place in the way our institutions of higher learning are being managed in India today. It is believed that managers, whose intuition proves to be accurate, often tend to be the most successful, and this is what makes them almost like entrepreneurs. A certain entrepreneurial spirit is what is expected and requires a degree of insight of the manager to be successful depending upon the situational and more importantly, the heterogeneity as well as the socio-cultural aspect. Teachers in Higher Education have to play multiple roles to make sure that the Learning-Teaching process becomes effective in the real sense of the term. This paper makes an effort to take a close look at that, especially in the context of the management of English language teaching in Higher Education and, therefore, focuses on the management of English language teaching in higher education by understanding target situation analyses at the socio-cultural level.

Keywords: Management, language teaching, English language teaching, higher education.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1896

Authors: Teerayout Wattanasupachoke

Abstract:

This research project is developed in order to study managerial styles of modern Thai executives. The thorough understanding will lead to continuous improvement and efficient performance of Thai business organizations. Regarding managerial skills, Thai executives focus heavily upon human skills. Also, the negotiator roles are most emphasis in their management. In addition, Thai executives pay most attention to the fundamental management principles including Harmony and Unity of Direction of the organizations. Moreover, the management techniques, consisting of Team work and Career Planning are of their main concern. Finally, Thai executives wish to enhance their firms- image and employees- morale through conducting the ethical and socially responsible activities. The major tactic deployed to stimulate employees- ethical behaviors and mindset is Code of Ethics development.

Keywords: Management, Managerial Styles, Asian Executives, Thailand.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1716

Authors: Ghada A. El Khayat

Abstract:

This paper argues that a product development exercise involves in addition to the conventional stages, several decisions regarding other aspects. These aspects should be addressed simultaneously in order to develop a product that responds to the customer needs and that helps realize objectives of the stakeholders in terms of profitability, market share and the like. We present a framework that encompasses these different development dimensions. The framework shows that a product development methodology such as the Quality Function Deployment (QFD) is the basic tool which allows definition of the target specifications of a new product. Creativity is the first dimension that enables the development exercise to live and end successfully. A number of group processes need to be followed by the development team in order to ensure enough creativity and innovation. Secondly, packaging is considered to be an important extension of the product. Branding strategies, quality and standardization requirements, identification technologies, design technologies, production technologies and costing and pricing are also integral parts to the development exercise. These dimensions constitute the proposed framework. The paper also presents a mathematical model used to calculate the design targets based on the target costing principle. The framework is used to study a case of a new product development in the telecommunications services sector.

Keywords: Product Development Framework, Quality FunctionDeployment, Mathematical Models, Telecommunications.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1559

Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap

Abstract:

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.

Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3430

Authors: Sujit K. Basak

Abstract:

This paper presents a comparison of the reference management software between Zotero and Mendeley and the results were drawn by comparing the two software’s. The novelty of this paper is the comparative analysis of the software and it has shown that Mendeley can import more information from the Google Scholar for the researchers. This finding can help to know researchers to use the reference management software.

Keywords: Analysis, comparative analysis, zotero, researchers, Mendeley.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3205

Authors: Elin Cahyaningsih, Dana Indra Sensuse, Wahyu Catur Wibowo, Sofiyanti Indriasari

Abstract:

Bureaucracy reform program drives Indonesian government to change their management to enhance their organizational performance. Information technology became one of strategic plan that organization tried to improve. Knowledge management system is one of information system that supporting knowledge management implementation in government which categorized as people perspective, because this system has high dependency in human interaction and participation. Strategic plan for developing knowledge management system can be determine using some of information system strategic methods. This research conducted to define type of strategic method of information system, stage of activity each method, strength and weakness. Literature review methods used to identify and classify strategic methods of information system, differentiate method type, categorize common activities, strength and weakness. Result of this research are determine and compare six strategic information system methods, Balanced Scorecard and Risk Analysis believe as common strategic method that usually used and have the highest excellence strength.

Keywords: Knowledge management system, balanced scorecard, five force, risk analysis, gap analysis, value chain analysis, SWOT analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2640

Authors: M. Kargar, R. Mirmiran, F. Fartash, T. Saderi

Abstract:

In this paper a new method is suggested for risk management by the numerical patterns in data-mining. These patterns are designed using probability rules in decision trees and are cared to be valid, novel, useful and understandable. Considering a set of functions, the system reaches to a good pattern or better objectives. The patterns are analyzed through the produced matrices and some results are pointed out. By using the suggested method the direction of the functionality route in the systems can be controlled and best planning for special objectives be done.

Keywords: Analysis, Data-mining, Pattern, Risk Management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1271

Authors: Suttipong Boonphadung

Abstract:

Practicum placements are an critical factor for student teachers on Education Programs. How can student teachers become professionals? This study was to investigate problems, weakness and obstacles of practicum placements and develop guidelines for partnership in the practicum placements. In response to this issue, a partnership concept was implemented for developing student teachers into professionals. Data were collected through questionnaires on attitude toward problems, weaknesses, and obstacles of practicum placements of student teachers in Rajabhat universities and included focus group interviews. The research revealed that learning management, classroom management, curriculum, assessment and evaluation, classroom action research, and teacher demeanor are the important factors affecting the professional development of Education Program student teachers. Learning management plan and classroom management concerning instructional design, teaching technique, instructional media, and student behavior management are another important aspects influencing the professional development for student teachers.

Keywords: Developing student teacher, Partnership concepts, Professional teachers.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2044

Authors: J. Soini, P. Sillberg, J. Raitaniemi

Abstract:

The task of strategic information technology management is to focus on adapting technology to ensure competitiveness. A key factor for success in this sector is awareness and readiness to deploy new technologies and exploit the services they offer. Recently, the need for more flexible and dynamic user interfaces (UIs) has been recognized, especially in mobile applications. An ongoing research project (MOP), initiated by TUT in Finland, is looking at how mobile device UIs can be adapted for different needs and contexts. It focuses on examining the possibilities to develop adapter software for solving the challenges related to the UI and its flexibility in mobile devices. This approach has great potential for enhancing information transfer in mobile devices, and consequently for improving information management. The technology presented here could be one of the key emerging technologies in the information technology sector in relation to mobile devices and telecommunications.

Keywords: Emerging technologies, Flexible user interfaces, Information management, Information technology, Mobile technology.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1651

Authors: Wendy Zhang, Ernst L. Leiss, Huilin Ye

Abstract:

Most scientific programs have large input and output data sets that require out-of-core programming or use virtual memory management (VMM). Out-of-core programming is very error-prone and tedious; as a result, it is generally avoided. However, in many instance, VMM is not an effective approach because it often results in substantial performance reduction. In contrast, compiler driven I/O management will allow a program-s data sets to be retrieved in parts, called blocks or tiles. Comanche (COmpiler MANaged caCHE) is a compiler combined with a user level runtime system that can be used to replace standard VMM for out-of-core programs. We describe Comanche and demonstrate on a number of representative problems that it substantially out-performs VMM. Significantly our system does not require any special services from the operating system and does not require modification of the operating system kernel.

Keywords: I/O Management, Out-of-core, Compiler, Tile mapping.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1318

Authors: Maria Paula Santos, Ana Lucas

Abstract:

Organizations support their operations and decision making on the data they have at their disposal, so the quality of these data is remarkably important and Data Quality (DQ) is currently a relevant issue, the literature being unanimous in pointing out that poor DQ can result in large costs for organizations. The literature review identified and described 24 Critical Success Factors (CSF) for Data Quality Management (DQM) that were presented to a panel of experts, who ordered them according to their degree of importance, using the Delphi method with the Q-sort technique, based on an online questionnaire. The study shows that the five most important CSF for DQM are: definition of appropriate policies and standards, control of inputs, definition of a strategic plan for DQ, organizational culture focused on quality of the data and obtaining top management commitment and support.

Keywords: Critical success factors, data quality, data quality management, Delphi, Q-Sort.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1109

Authors: Kamaruddin Malik Mohamad, Sapiee Haji Jamel, Mustafa Mat Deris

Abstract:

Memory forensic is important in digital investigation. The forensic is based on the data stored in physical memory that involve memory management and processing time. However, the current forensic tools do not consider the efficiency in terms of storage management and the processing time. This paper shows the high redundancy of data found in the physical memory that cause inefficiency in processing time and memory management. The experiment is done using Borland C compiler on Windows XP with 512 MB of physical memory.

Keywords: Digital Evidence, Memory Forensics.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2019