Search results for: Coping strategies

Authors: Govind Shay Sharma, Randhir Singh Baghel

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The stock management of raw materials and finished goods is a significant issue for industries in fulfilling customer demand. Optimization of inventory strategies is crucial to enhancing customer service, reducing lead times and costs, and meeting market demand. This paper suggests finding an approach to predict the optimum stock level by utilizing past stocks and forecasting the required quantities. In this paper, we utilized Artificial Neural Network (ANN) to determine the optimal value. The objective of this paper is to discuss the optimized ANN that can find the best solution for the inventory model. In the context of the paper, we mentioned that the k-means algorithm is employed to create homogeneous groups of items. These groups likely exhibit similar characteristics or attributes that make them suitable for being managed using uniform inventory control policies. The paper proposes a method that uses the neural fit algorithm to control the cost of inventory.

Keywords: Artificial Neural Network, inventory management, optimization, distributor center.

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Authors: A. Natsir, M. Nadir, S. Syahrir, A. Mujnisa, N. Purnomo, A. R. Egan, B. J. Leury

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Rumen degradation characteristic of feedstuff is one of the prominent factors affecting microbial population in rumen of animal. High rumen degradation rate of faba bean protein may lead to inconstant rumen conditions that could have a prominent impact on rumen microbial diversity. Amplified Ribosomal DNA Restriction Analysis (ARDRA) is utilized to monitor diversity of rumen microbes on sheep fed low quality forage supplemented by faba beans. Four mature merino sheep with existing rumen cannula were used in this study according to 4 x 4 Latin square design. The results of study indicated that there were 37 different ARDRA types identified out of 136 clones examined. Among those clones, five main clone types existed across the treatments with different percentages. In conclusion, the ARDRA method is potential to be used as a routine tool to assess the temporary changes in the rumen community as a result of different feeding strategies.

Keywords: ARDRA method, clones, microbial diversity, ribotypes, ruminants.

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Authors: AHM Shamsuzzoha, Tauno Kekäle, Petri Helo

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Product customization is an essential requirement for manufacturing firms to achieve higher customers- satisfaction and fulfill business target. In order to achieve these objectives, firms need to handle both external varieties such as customer preference, government regulations, cultural considerations etc and internal varieties such as functional requirements of product, production efficiency, quality etc. Both of the varieties need to be accumulated and integrated together for the purpose of producing customized product. These varieties are presented and discussed in this paper along with the perspectives of modular product design and development process. Other development strategies such as modularity, component commonality, product family design and product platform are presented with a view to achieve product variety quickly and economically. A case example both for the concept of modular design and platform based product development process is also presented with the help of design structure matrix (DSM) tool. This paper is concluded with several managerial implications and future research direction.

Keywords: Customization modular design, platform development, product variety.

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Authors: B. Engel, M. Junge

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Manufacturing components of fiber-reinforced thermoplastics requires three steps: heating the matrix, forming and consolidation of the composite and terminal cooling the matrix. For the heating process a pre-determined temperature distribution through the layers and the thickness of the pre-consolidated sheets is recommended to enable forming mechanism. Thus, a design for the heating process for forming composites with thermoplastic matrices is necessary. To obtain a constant temperature through thickness and width of the sheet, the heating process was analyzed by the help of the finite element method. The simulation models were validated by experiments with resistance thermometers as well as with an infrared camera. Based on the finite element simulation, heating methods for infrared radiators have been developed. Using the numeric simulation many iteration loops are required to determine the process parameters. Hence, the initiation of a model for calculating relevant process parameters started applying regression functions.

Keywords: Fiber-reinforced thermoplastics, heating strategies, middle-wave infrared radiator.

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Authors: A. Boudiaf

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The purpose of this paper is to analyze and apprehend, through four case studies, the interest of the project of the implementation of the quality management system (QMS) at four Moroccan small and medium-sized enterprises (SMEs). This project could generate significant organizational change to improve the functioning of the organization. In fact, quality is becoming a necessity in the current business world. It is considered to be a major component in companies’ competitive strategies. It should be noted that quality management is characterized by a set of methods and techniques that can be used to solve malfunctions and reorganize companies. It is useful to point out that the choice of the adoption of the quality approach could be influenced by the circumstances of the business context, it could also be derived from its strategic vision; this means that this choice can be characterized as either a strategic aspect or a reactive aspect. This would probably have a major impact on the functioning of the QMS and also on the perception of the quality issue by company managers and their employees.

Keywords: Business context, organizational change, quality, reorganization.

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Authors: B. Arun Kumar, T. Ravichandran

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Workflow scheduling is an important part of cloud computing and based on different criteria it decides cost, execution time, and performances. A cloud workflow system is a platform service facilitating automation of distributed applications based on new cloud infrastructure. An aspect which differentiates cloud workflow system from others is market-oriented business model, an innovation which challenges conventional workflow scheduling strategies. Time and Cost optimization algorithm for scheduling Hybrid Clouds (TCHC) algorithm decides which resource should be chartered from public providers is combined with a new De-De algorithm considering that every instance of single and multiple workflows work without deadlocks. To offset this, two new concepts - De-De Dodging Algorithm and Priority Based Decisive Algorithm - combine with conventional deadlock avoidance issues by proposing one algorithm that maximizes active (not just allocated) resource use and reduces Makespan.

Keywords: Workflow Scheduling, cloud workflow, TCHC algorithm, De-De Dodging Algorithm, Priority Based Decisive Algorithm (PBD), Makespan.

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Authors: Abdalla Kablan, Joseph Falzon

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This paper is motivated by the aspect of uncertainty in financial decision making, and how artificial intelligence and soft computing, with its uncertainty reducing aspects can be used for algorithmic trading applications that trade in high frequency. This paper presents an optimized high frequency trading system that has been combined with various moving averages to produce a hybrid system that outperforms trading systems that rely solely on moving averages. The paper optimizes an adaptive neuro-fuzzy inference system that takes both the price and its moving average as input, learns to predict price movements from training data consisting of intraday data, dynamically switches between the best performing moving averages, and performs decision making of when to buy or sell a certain currency in high frequency.

Keywords: Financial decision making, High frequency trading, Adaprive neuro-fuzzy systems, moving average strategy.

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Authors: M. Rodionov, Z. Dedovets

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The article analyses the composition and structure of the motivationally oriented methodological system of teaching mathematics (purpose, content, methods, forms, and means of teaching), viewed through the prism of the student as the subject of the learning process. Particular attention is paid to the problem of methods of teaching mathematics, which are represented in the form of an ordered triad of attributes corresponding to the selected characteristics. A systematic analysis of possible options and their methodological interpretation enriched existing ideas about known methods and technologies of training, and significantly expanded their nomenclature by including previously unstudied combinations of characteristics. In addition, examples outlined in this article illustrate the possibilities of enhancing the motivational capacity of a particular method or technology in the real learning practice of teaching mathematics through more free goal-setting and varying the conditions of the problem situations. The authors recommend the implementation of different strategies according to their characteristics in teaching and learning mathematics in secondary schools.

Keywords: Education, methodological system, teaching of mathematics, teachers, lesson, students motivation, secondary school.

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Authors: Ying-jie Zhang, Li-ling Ge

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This paper presents an improved image segmentation model with edge preserving regularization based on the piecewise-smooth Mumford-Shah functional. A level set formulation is considered for the Mumford-Shah functional minimization in segmentation, and the corresponding partial difference equations are solved by the backward Euler discretization. Aiming at encouraging edge preserving regularization, a new edge indicator function is introduced at level set frame. In which all the grid points which is used to locate the level set curve are considered to avoid blurring the edges and a nonlinear smooth constraint function as regularization term is applied to smooth the image in the isophote direction instead of the gradient direction. In implementation, some strategies such as a new scheme for extension of u+ and u- computation of the grid points and speedup of the convergence are studied to improve the efficacy of the algorithm. The resulting algorithm has been implemented and compared with the previous methods, and has been proved efficiently by several cases.

Keywords: Energy minimization, image segmentation, level sets, edge regularization.

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Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri

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The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.

Keywords: Audit quality, integrated audit quality model, audit supply, demand for audit service, grounded theory.

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Authors: A. S. Mousa, R. I. Rajab, A. A. Pinto

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An envy behavioral game theoretical model with two types of homogeneous players is considered in this paper. The strategy space of each type of players is a discrete set with only two alternatives. The preferences of each type of players is given by a discrete utility function. All envy strategies that form Nash equilibria and the corresponding envy Nash domains for each type of players have been characterized. We use geometry to construct two dimensional envy tilings where the horizontal axis reflects the preference for players of type one, while the vertical axis reflects the preference for the players of type two. The influence of the envy behavior parameters on the Cartesian position of the equilibria has been studied, and in each envy tiling we determine the envy Nash equilibria. We observe that there are 1024 combinatorial classes of envy tilings generated from envy chromosomes: 256 of them are being structurally stable while 768 are with bifurcation. Finally, some conditions for the disparate envy Nash equilibria are stated.

Keywords: Game theory, Nash Equilibrium, envy Nash Equilibrium, geometric tilings, bifurcation thresholds.

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Authors: Salem Alajmi, Bader Altaweel

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Kuwait, like many parts of the world, has started facing the dangerous growth of electrical and electronic waste. This growth has been noted in last two decades, emerging with the development of mobile phones, computers, TVs, as well as other electronic devices and electrical equipment. Kuwait is already among the highest global producers of electronic waste (e-waste) in kg per capita. Furthermore, Kuwait is among the global countries that set high-level future targets in renewable energy projects. Accumulation of this electronic waste, as well as accelerated renewable energy projects, will lead to the increase of future threats to the country. In this research, factors that lead to the increase the e-waste in Kuwait are presented. Also, the current situations of dealing with e-waste in the country as well as the associated challenges are examined. The impact of renewable energy projects on future e-waste accumulation is considered. Moreover, this research proposes the best strategies and practices toward successfully dealing with the waste of electronic devices and renewable energy technologies.

Keywords: E-waste, landfill, environmental management, valuable metals, hazardous materials.

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Authors: Dai Miyamoto

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This paper examines the factors, which determine R&D outsourcing behaviour at Japanese firms, from the viewpoints of transaction cost and strategic management, since the latter half of the 1990s. This study uses empirical analysis, which involves the application of large-sample data. The principal findings of this paper are listed below. Firms that belong to a wider corporate group are more active in executing R&D outsourcing activities. Diversification strategies such as the expansion of product and sales markets have a positive effect on the R&D outsourcing behaviour of firms. Moreover, while quantitative R&D resources have positive influences on R&D outsourcing, qualitative indices have no effect. These facts suggest that R&D outsourcing behaviour of Japanese firms are consistent with the two perspectives of transaction cost and strategic management. Specifically, a conventional corporate group network plays an important role in R&D outsourcing behaviour. Firms that execute R&D outsourcing leverage 'old' networks to construct 'new' networks and use both networks properly.

Keywords: Corporate Group Networks, R&D Outsourcing, Strategic Management Perspective, Transaction Cost Perspective.

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Authors: Ya-Ting Carolyn Yang, Ping-Han Cheng, Shi-Hui Gilbert Chang, Terry Yuan-Fang Chen, Chih-Chieh Li

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Nanotechnology is widely applied in various areas so professionals in the related fields have to know more than nano knowledge. In the study, we focus on adopting ICT-assisted PBL in college general education to foster professionals who possess multiple abilities. The research adopted a pretest and posttest quasi-experimental design. The control group received traditional instruction, and the experimental group received ICT-assisted PBL instruction. Descriptive statistics will be used to describe the means, standard deviations, and adjusted means for the tests between the two groups. Next, analysis of covariance (ANCOVA) will be used to compare the final results of the two research groups after 6 weeks of instruction. Statistics gathered in the end of the research can be used to make contrasts. Therefore, we will see how different teaching strategies can improve students’ understanding about nanotechnology and learning skills.

Keywords: Nanotechnology, science education, project-based learning, information and communication technology.

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Authors: Aber Salem Aboalgasm, Rupert Ward

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Teaching art by digital means is a big challenge for the majority of teachers of art and design in primary schools, yet it allows relationships between art, technology and creativity to be clearly identified. The aim of this article is to present a modern way of teaching art, using digital tools in the art classroom to improve creative ability in pupils aged between nine and eleven years. It also presents a conceptual model for creativity based on digital art. The model could be useful for pupils interested in learning to draw by using an e-drawing package, and for teachers who are interested in teaching modern digital art in order to improve children’s creativity. By illustrating the strategy of teaching art through technology, this model may also help education providers to make suitable choices about which technological approaches are most effective in enhancing students’ creative ability, and which digital art tools can benefit children by developing their technical skills. It is also expected that use of this model will help to develop skills of social interaction, which may in turn improve intellectual ability.

Keywords: Digital tools, motivation, creative activity.

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Authors: Chih Chin Yang

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In this paper, the relationship between learning motivation and learning performance is explored by using exchange theory. The relationship is concluded that external performance can raise learning motivation and then increase learning performance. The internal performance should be not completely neglected and the external performance should be not attached important excessively. The parents need self-study and must be also reeducated. The existing education must be improved in raise of internal performance. The incorrect learning thinking will mislead the students, parents, and educators of next generation, when the students obtain good learning performance in the learning environment with excess stimulants. Over operation of external performance will result abnormal learning thinking and violating learning goal. Learning is not only to obtain performance. Learning quality and learning performance will be limited as without learning motivation. The best learning motivation is, the best learning performance is. The learning for reward is not good for learning performance. Strategies of promoting life-long learning are including the encouraging for learner, establishment of good interaction learning environment, and the advertisement of the merit and the importance of life-long learning, which can let the learner with the correct learning motivation.

Keywords: exchange theory, learning motivation, learning performance, learning quality

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Authors: Prashant Verma, K. K. Singh, Anjali Singh, Ujjaval Srivastava

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Contraceptive policies have been derived to achieve desired reductions in the growth rate and also, applied to the data of Uttar-Pradesh, India for illustration. Using the Lotka’s integral equation for the stable population, expressions for the proportion of contraceptive users at different ages have been obtained. At the age of 20 years, 42% of contraceptive users is imperative to reduce the present annual growth rate of 0.036 to 0.02, assuming that 40% of the contraceptive users discontinue at the age of 25 years and 30% again continue contraceptive use at age 30 years. Further, presuming that 75% of women start using contraceptives at the age of 23 years, and 50% of the remaining women start using contraceptives at the age of 28 years, while the rest of them start using it at the age of 32 years. If we set a minimum age of marriage as 20 years, a reduction of 0.019 in growth rate will be obtained. This study describes how the level of contraceptive use at different age groups of women reduces the growth rate in the state of Uttar Pradesh. The article also promotes delayed marriage in the region.

Keywords: Child bearing, contraceptive devices, contraceptive policies, population growth, stable population.

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Authors: Nicholas Milburn, Yu Liang, Dalei Wu

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Athlete performance scoring within the climbing domain presents interesting challenges as the sport does not have an objective way to assign skill. Assessing skill levels within any sport is valuable as it can be used to mark progress while training, and it can help an athlete choose appropriate climbs to attempt. Machine learning-based methods are popular for complex problems like this. The dataset available was composed of dynamic force data recorded during climbing; however, this dataset came with challenges such as data scarcity, imbalance, and it was temporally heterogeneous. Investigated solutions to these challenges include data augmentation, temporal normalization, conversion of time series to the spectral domain, and cross validation strategies. The investigated solutions to the classification problem included light weight machine classifiers KNN and SVM as well as the deep learning with CNN. The best performing model had an 80% accuracy. In conclusion, there seems to be enough information within climbing force data to accurately categorize climbers by skill.

Keywords: Classification, climbing, data imbalance, data scarcity, machine learning, time sequence.

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Authors: Volker Wannack

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Regional and global strategies focusing on hydrogen (H2) and blockchain technologies are fueling remarkable advancements. These strategies underpin the revolutionary 'Blockchain Based Hydrogen Market (BBH2)' project, with the primary objective of creating a Blockchain Minimum Viable Product (B-MVP) tailored to the hydrogen market. The B-MVP harnesses blockchain's capabilities, establishing a unified platform for secure, automated transactions via smart contracts. This innovation promises to reshape hydrogen logistics, trade, and transactions. The B-MVP carries transformative potential across diverse sectors, benefiting renewable energy producers, surplus energy-based hydrogen manufacturers, grid operators, and consumers. By implementing standardized, automated, tamper-proof processes, it bolsters cost-efficiency and enables transparent, traceable transactions. Its core mission is to verify the integrity of 'green' hydrogen, tracing its journey from renewable producers to end-users. This emphasis on transparency fosters economic, ecological, and social sustainability within a secure, transparent market. A standout feature of the B-MVP is its cross-border adaptability, obviating the need for nation-specific data storage, and broadening its global reach. This adaptability also spurs long-term job creation by establishing a dedicated blockchain operating firm. By attracting skilled labor and offering training, the B-MVP fortifies the hydrogen sector's workforce. Furthermore, it catalyzes innovative business models, luring more companies and startups, contributing to sustained job growth. For example, data analysis can tailor tariffs to offer demand-centric network capacities to producers and operators, providing tamper-proof pricing options to redistributors and end-customers. Beyond technological and economic progress, the B-MVP amplifies the prominence of national and international standards efforts. The region implementing the B-MVP becomes recognized as a pioneer in climate-friendly, sustainable, and forward-thinking practices, generating interest and attention beyond its geographic boundaries. Additionally, it fosters knowledge transfer between academia and industry, promoting scientific advancements, aligning with innovation management, and nurturing an innovation culture in the hydrogen sector. Through blockchain-hydrogen integration, the B-MVP champions comprehensive innovation, contributing to a sustainable future in the hydrogen industry. Implementation involves evaluating blockchain tech, developing smart contracts, and ensuring interoperability with existing systems. Scalability testing and data format development further validate the B-MVP's potential. BBH2 secures funding under the 'Technology Offensive Hydrogen,' a part of the Federal Ministry of Economics and Climate Protection's 7th Energy Research Program.

Keywords: Hydrogen, blockchain, sustainability, structural change.

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Authors: M. Mansouri, P. Jaklitsch, E. Teiniker

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SQL injection on web applications is a very popular kind of attack. There are mechanisms such as intrusion detection systems in order to detect this attack. These strategies often rely on techniques implemented at high layers of the application but do not consider the low level of system calls. The problem of only considering the high level perspective is that an attacker can circumvent the detection tools using certain techniques such as URL encoding. One technique currently used for detecting low-level attacks on privileged processes is the tracing of system calls. System calls act as a single gate to the Operating System (OS) kernel; they allow catching the critical data at an appropriate level of detail. Our basic assumption is that any type of application, be it a system service, utility program or Web application, “speaks” the language of system calls when having a conversation with the OS kernel. At this level we can see the actual attack while it is happening. We conduct an experiment in order to demonstrate the suitability of system call analysis for detecting SQL injection. We are able to detect the attack. Therefore we conclude that system calls are not only powerful in detecting low-level attacks but that they also enable us to detect highlevel attacks such as SQL injection.

Keywords: Linux system calls, Web attack detection, Interception.

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Authors: Zarabizan Zakaria, Syuhaida Ismail, Aminah Md. Yusof

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Delay can be defined as time overrun or extension of time to complete the project. There are high possibilities that delay issues in final account closing cannot be avoided especially in construction project in Malaysia which is unique and dynamic in the terms of nature of design and technical skill. Delay in final account closing is a situation when the actual planning (time and budget allocation) of a construction project exceeds the planned schedule or on the other hand, final account closing exceeds the time and other provisions specified in the contract. The causes of delay discussed in this paper are appraised from the literature review. There are two main types of delay: excusable delay and non-excusable delay. The literature reviews on the delay in final account closing which is then translated into a theoretical framework are summarized in the context of construction players and academician perspective. It is anticipated that the finding reported in this paper could assist the planning of future strategies and guidelines of final account closing for the betterment of construction projects in Malaysia.

Keywords: Construction industry, construction contract, final account closing, delay.

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Authors: B. X. Tchomeni, A. A. Alugongo, L. M. Masu

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This paper presents a 4-DOF nonlinear model of a cracked de Laval rotor-stator system derived based on Energy Principles. The model has been used to simulate coupled torsionallateral response of the faulty system with multiple parametric excitations; rotor-stator-rub, a breathing transverse crack, eccentric mass and an axial force. Nonlinearity of a “breathing” crack is incorporated in the model using a simple hinge mechanism suitable for a shallow crack. Response of the system while passing via its critical speed with intermittent rotor-stator rub is analyzed. Effects of eccentricity with phase and acceleration are investigated. Features of crack, rub and eccentricity in vibration response are explored for condition monitoring. The presence of a crack and rub are observable in the power spectrum despite excitations by an axial force and rotor unbalance. Obtained results are consistent with existing literature and could be adopted into rotor condition monitoring strategies.

Keywords: Axial force, Crack, Nonlinear, Rotor-Stator, Rub.

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Authors: Amanda Abbott-Jones

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Adult students with dyslexia in higher education can receive support for their cognitive needs but may also experience negative emotion such as anxiety due to their dyslexia in connection with their studies. This paper aims to test the hypothesis that adult dyslexic learners have a higher prevalence of academic and social anxiety than their non-dyslexic peers. A quantitative approach was used to measure differences in academic and social anxiety between 102 students with a formal diagnosis of dyslexia compared to 72 students with no history of learning difficulties. Academic and social anxiety was measured in a questionnaire based on the State-Trait Anxiety Inventory. Findings showed that dyslexic students showed statistically significant higher levels of academic, but not social anxiety in comparison to the non-dyslexic sample. Dyslexic students in higher education show academic anxiety levels that are well above what is shown by students without dyslexia. The implications of this for the dyslexia practitioner is that delivery of strategies to deal with anxiety should be seen equally as important, if not more so, than interventions to deal with cognitive difficulties.

Keywords: Academic, anxiety, dyslexia, quantitative, students, university.

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Authors: Javad Elkaie Behjati, Mehrzad Minouei

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The present study aimed to assess the cost of money based on separating deposits and identifying actions and costs affecting in the process of cost of money in EN Bank of Iran (also known as Eghtesad Novin Bank). The method to calculate the cost of money is based on Activity-Based Costing (ABC). To conduct the study, the required data including deposits in banks and absorbed costs related to the same deposits were extracted from the financial statements of the bank. In order to cost the bank services properly as well as determining the commercial strategies required by commercial units, the data are precisely studied and the cost of each deposit is calculated according to the ABC. Eventually, the factors helping to improve the cost management and also a new model to calculate the cost of money in the bank are presented by some applicable formulas. Furthermore, some offers have been provided for users of both sections, in the practical section in commercial units and the theoretical one in universities.

Keywords: The cost of money, activity-based costing, banking, bank deposits, bank fees, services bank.

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Authors: Armando Calabrese, Roberta Costa, Tamara Menichini, Francesco Rosati

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As a company competitiveness depends more and more on the relationship with its stakeholders, the topic of companystakeholder fit is becoming increasingly important. This fit affects the extent to which a stakeholder perceives CSR company commitment, values and behaviors and, therefore, stakeholder identification in a company and his/her loyalty to it. Consequently, it is important to measure the alignment or the gap between stakeholder CSR demands, values, preferences and perceptions, and the company CSR disclosed commitment, values and policies. In this paper, in order to assess the company-stakeholder fit about corporate responsibility, an innovative CSR fit positioning matrix is proposed. This matrix is based on the measurement of a company CSR disclosed commitment and stakeholder perceived and required commitment. The matrix is part of a more complex methodology based on Global Reporting Initiative (GRI) indicators, content analysis and stakeholder questionnaires. This methodology provides appropriate indications for helping companies to achieve CSR company-stakeholder fit, by leveraging both CSR commitment and communication. Moreover, it could be used by top management for comparing different companies and stakeholders, and for planning specific CSR strategies, policies and activities.

Keywords: Company-Stakeholder fit, Corporate Social Responsibility (CSR), CSR Positioning Matrix, Global Reporting Initiative (GRI), Stakeholder Orientation.

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Authors: Campisi Domenico, Costa Roberta

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Intellectual capital measurement is a central aspect of knowledge management. The measurement and the evaluation of intangible assets play a key role in allowing an effective management of these assets as sources of competitiveness. For these reasons, managers and practitioners need conceptual and analytical tools taking into account the unique characteristics and economic significance of Intellectual Capital. Following this lead, we propose an efficiency and productivity analysis of Intellectual Capital, as a determinant factor of the company competitive advantage. The analysis is carried out by means of Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI). These techniques identify Bests Practice companies that have accomplished competitive advantage implementing successful strategies of Intellectual Capital management, and offer to inefficient companies development paths by means of benchmarking. The proposed methodology is employed on the Biotechnology industry in the period 2007-2010.

Keywords: Data Envelopment Analysis, Innovation, Intangible assets, Intellectual Capital, Malmquist Productivity Index.

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Authors: Hamidullah Sokout, Samiullah Paracha, Abdul Rashid Ahmadi

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Passing the entrance exam to a university is a major step in one's life. University entrance exam commonly known as Kankor is the nationwide entrance exam in Afghanistan. This examination is prerequisite for all public and private higher education institutions at undergraduate level. It is usually taken by students who are graduated from high schools. In this paper, we reflect the major educational school graduates issues and propose ICT-based test preparation environment, known as ‘Online Kankor Exam Prep System’ to give students the tools to help them pass the university entrance exam on the first try. The system is based on Intelligent Tutoring System (ITS), which introduced an essential package of educational technology for learners that features: (I) exam-focused questions and content; (ii) self-assessment environment; and (iii) test preparation strategies in order to help students to acquire the necessary skills in their carrier and keep them up-to-date with instruction.

Keywords: Web-based test prep systems, Learner-centered design, E-Learning, Intelligent tutoring system.

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Authors: Baoshan Wei, Shuai Han, Xing Zhang

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Local obstacle avoidance is critical for mobile robot navigation. It is a challenging task to ensure path optimality and safety in cluttered environments. We proposed an Environment Aware Dynamic Window Approach in this paper to cope with the issue. The method integrates environment characterization into Dynamic Window Approach (DWA). Two strategies are proposed in order to achieve the integration. The local goal strategy guides the robot to move through openings before approaching the final goal, which solves the local minima problem in DWA. The adaptive control strategy endows the robot to adjust its state according to the environment, which addresses path safety compared with DWA. Besides, the evaluation shows that the path generated from the proposed algorithm is safer and smoother compared with state-of-the-art algorithms.

Keywords: Adaptive control, dynamic window approach, environment aware, local obstacle avoidance, mobile robots.

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Authors: F. S. Eguakun, T. C. Nkwor

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Trees in the university environment are uniquely position; however, they can also present a millstone to the infrastructure and humans they coexist with. The numerous benefits of trees can be negated due to poor tree health and anthropogenic activities and as such can become hazardous. The study aims at evaluating the hazardous status of avenue trees in University of Port Harcourt. Data were collected from all the avenue trees within the selected major roads in the University. Tree growth variables were measured and health condition of the avenue trees were assessed as an indicator of some structural defects. The hazard status of the avenue trees was determined. Several tree species were used as avenue trees in the University however, Azadirachta indica (81%) was found to be most abundant. The result shows that only 0.3% avenue tree species was found to pose severe harzard in Abuja part of the University. Most avenue trees (55.2%) were rated as medium hazard status. Due to the danger and risk associated with hazardous trees, the study recommends that good and effective management strategies be implemented so as to prevent future damages from trees with small or medium hazard status.

Keywords: Avenue tree, hazard status, inventory, urban.

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Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu

Abstract:

The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently regulators are considering various implementation strategies of this standard. Romania is a member of the European Union since 2007, thus accounting regulations were issued in order to ensure compliance with the European Accounting Directives. As the European Commission rejected recently the mandatory use of IFRS for SMEs, regulatory bodies from the Member States have to decide if the standard will affect or not the accounting practices of SMEs from their countries. Recently IASB invited stakeholders to discuss the revision of IFRS for SMEs. Empirical studies on the differences and similarities between national standards and IFRS for SMEs could inform decision makers on the actual level of convergence in different countries. The purpose of this paper is to provide empirical evidences on the convergence of the Romanian regulations with IFRS for SMEs analyzing the results in the context of the last revisions proposed to the EU Accounting Directives.

Keywords: EU Accounting Directives, IFRS for SMEs, national regulations

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