Search results for: business processes.

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

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

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

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

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

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

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Authors: Rabha W. Ibrahim

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We study a Dirichlet boundary value problem for Lane-Emden equation involving two fractional orders. Lane-Emden equation has been widely used to describe a variety of phenomena in physics and astrophysics, including aspects of stellar structure, the thermal history of a spherical cloud of gas, isothermal gas spheres,and thermionic currents. However, ordinary Lane-Emden equation does not provide the correct description of the dynamics for systems in complex media. In order to overcome this problem and describe dynamical processes in a fractalmedium, numerous generalizations of Lane-Emden equation have been proposed. One such generalization replaces the ordinary derivative by a fractional derivative in the Lane-Emden equation. This gives rise to the fractional Lane-Emden equation with a single index. Recently, a new type of Lane-Emden equation with two different fractional orders has been introduced which provides a more flexible model for fractal processes as compared with the usual one characterized by a single index. The contraction mapping principle and Krasnoselskiis fixed point theorem are applied to prove the existence of solutions of the problem in a Banach space. Ulam-Hyers stability for iterative Cauchy fractional differential equation is defined and studied.

Keywords: Fractional calculus, fractional differential equation, Lane-Emden equation, Riemann-Liouville fractional operators, Volterra integral equation.

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Authors: Oscar Javier Herrera, Manuel Ángel Camacho

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

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

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Authors: D. Sivakumar

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Textile industry processes are among the most environmentally unfriendly industrial processes; because, they produce color wastewater that is heavily polluted the environment. Therefore, textile industry wastewater has to be treated before being discharged into the environment. In this study, experiments were conducted for different process parameters like nutrient dosage and dilution ratio against the pH and contact time to remove COD and color in a textile industrial wastewater using aquatic macrophytes Lemna minor L. The experimental results showed that the maximum percentage reduction of COD and color in a textile industry wastewater by Lemna minor L. was obtained at an optimum nutrient dosage of 50g, dilution ratio of 8, pH of 8 and contact time of 4 days. Similarly, the results of validation experiments showed that the experiments were able to reproduce the obtained optimum process parameters. The maximum removal percentage of color in an aqueous solution (86.35%) is higher than the removal of color in a textile industry wastewater (82.85). Further, the first order kinetic model was fitted well with the experimental data of this present study. Finally, this study concluded that Lemna minor L. may be used for removing all types of parameters in any type of textile industry wastewater.

Keywords: Aquatic Macrophyte, Process Parameters, Textile Industry Wastewater.

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Authors: Giovanni Cicceri, Roberta Maisano, Nathalie Morey, Salvatore Distefano

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The main goal of this paper is to present a solution for a water purification system based on an Environmental Internet of Things (EIoT) platform to monitor and control water quality and machine learning (ML) models to support decision making and speed up the processes of purification of water. A real case study has been implemented by deploying an EIoT platform and a network of devices, called Gramb meters and belonging to the Gramb project, on wastewater purification systems located in Calabria, south of Italy. The data thus collected are used to control the wastewater quality, detect anomalies and predict the behaviour of the purification system. To this extent, three different statistical and machine learning models have been adopted and thus compared: Autoregressive Integrated Moving Average (ARIMA), Long Short Term Memory (LSTM) autoencoder, and Facebook Prophet (FP). The results demonstrated that the ML solution (LSTM) out-perform classical statistical approaches (ARIMA, FP), in terms of both accuracy, efficiency and effectiveness in monitoring and controlling the wastewater purification processes.

Keywords: EIoT, machine learning, anomaly detection, environment monitoring.

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

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

Keywords: Micro-enterprises, Malays, entrepreneurship, Malaysia

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Authors: H. Troudi, M. Ghiss, Z. Tourki, M. Ellejmi

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Packed columns of liquefied petroleum gas (LPG) consists of separating the liquid mixture of propane and butane to pure gas components by the distillation phenomenon. The flow of the gas and liquid inside the columns is operated by two ways: The co-current and the counter current operation. Heat, mass and species transfer between phases represent the most important factors that influence the choice between those two operations. In this paper, both processes are discussed using computational CFD simulation through ANSYS-Fluent software. Only 3D half section of the packed column was considered with one packed bed. The packed bed was characterized in our case as a porous media. The simulations were carried out at transient state conditions. A multi-component gas and liquid mixture were used out in the two processes. We utilized the Euler-Lagrange approach in which the gas was treated as a continuum phase and the liquid as a group of dispersed particles. The heat and the mass transfer process was modeled using multi-component droplet evaporation approach. The results show that the counter-current process performs better than the co-current, although such limitations of our approach are noted. This comparison gives accurate results for computations times higher than 2 s, at different gas velocity and at packed bed porosity of 0.9.

Keywords: Co-current, counter current, Euler Lagrange model, heat transfer, mass transfer.

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

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

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

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Authors: Giulio Mangano, Alberto De Marco, Giovanni Zenezini

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

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

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Authors: D. Kubiliute

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

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

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Authors: Jingming Wu, Ruikang Hu, Junqi Yue, Zhaoguang Yang, Lifeng Zhang

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Fecal sterol has been proposed as a chemical indicator of human fecal pollution even when fecal coliform populations have diminished due to water chlorination or toxic effects of industrial effluents. This paper describes an improved derivatization procedure for simultaneous determination of four fecal sterols including coprostanol, epicholestanol, cholesterol and cholestanol using gas chromatography-mass spectrometry (GC-MS), via optimization study on silylation procedures using N-O-bis (trimethylsilyl)-trifluoroacetamide (BSTFA), and N-(tert-butyldimethylsilyl)-N-methyltrifluoroacetamide (MTBSTFA), which lead to the formation of trimethylsilyl (TMS) and tert-butyldimethylsilyl (TBS) derivatives, respectively. Two derivatization processes of injection-port derivatization and water bath derivatization (60 oC, 1h) were inspected and compared. Furthermore, the methylation procedure at 25 oC for 2h with trimethylsilydiazomethane (TMSD) for fecal sterols analysis was also studied. It was found that most of TMS derivatives demonstrated the highest sensitivities, followed by methylated derivatives. For BSTFA or MTBSTFA derivatization processes, the simple injection-port derivatization process could achieve the same efficiency as that in the tedious water bath derivatization procedure.

Keywords: Fecal Sterols, Methylation, Silylation, BSTFA, MTBSTFA, TMSD, GC-MS.

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Authors: S. Manaseer, F. A. Masooud, A. A. Sharieh

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Fault tolerance is critical in many of today's large computer systems. This paper focuses on improving fault tolerance through testing. Moreover, it concentrates on the memory faults: how to access the editable part of a process memory space and how this part is affected. A special Software Fault Injection Technique (SFIT) is proposed for this purpose. This is done by sequentially scanning the memory of the target process, and trying to edit maximum number of bytes inside that memory. The technique was implemented and tested on a group of programs in software packages such as jet-audio, Notepad, Microsoft Word, Microsoft Excel, and Microsoft Outlook. The results from the test sample process indicate that the size of the scanned area depends on several factors. These factors are: process size, process type, and virtual memory size of the machine under test. The results show that increasing the process size will increase the scanned memory space. They also show that input-output processes have more scanned area size than other processes. Increasing the virtual memory size will also affect the size of the scanned area but to a certain limit.

Keywords: Complex software systems, Error detection, Fault tolerance, Injection and testing methodology, Memory faults, Process and virtual memory.

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Authors: Jingming Wu, Ruikang Hu, Junqi Yue, Zhaoguang Yang, Lifeng Zhang

Abstract:

Fecal sterol has been proposed as a chemical indicator of human fecal pollution even when fecal coliform populations have diminished due to water chlorination or toxic effects of industrial effluents. This paper describes an improved derivatization procedure for simultaneous determination of four fecal sterols including coprostanol, epicholestanol, cholesterol and cholestanol using gas chromatography-mass spectrometry (GC-MS), via optimization study on silylation procedures using N-O-bis (trimethylsilyl)-trifluoroacetamide (BSTFA), and N-(tert-butyldimethylsilyl)-N-methyltrifluoroacetamide (MTBSTFA), which lead to the formation of trimethylsilyl (TMS) and tert-butyldimethylsilyl (TBS) derivatives, respectively. Two derivatization processes of injection-port derivatization and water bath derivatization (60 oC, 1h) were inspected and compared. Furthermore, the methylation procedure at 25 oC for 2h with trimethylsilydiazomethane (TMSD) for fecal sterols analysis was also studied. It was found that most of TMS derivatives demonstrated the highest sensitivities, followed by methylated derivatives. For BSTFA or MTBSTFA derivatization processes, the simple injection-port derivatization process could achieve the same efficiency as that in the tedious water bath derivatization procedure.

Keywords: Fecal Sterols, Methylation, Silylation, BSTFA, MTBSTFA, TMSD, GC-MS.

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Authors: Leandi Steenkamp

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

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

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Authors: Elzo Alves Aranha, Marcio M. Araki

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

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

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Authors: Farzad Yavari, Fereydoun Ohadi

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Today, with the development and growth of technology and extreme environmental changes, organizations need to identify opportunities and create creativity and innovation in order to be able to maintain or improve their position in competition with others. In this regard, it is necessary that the resources and assets of the organization are coordinated and reviewed in accordance with the orientation of the strategy. One of the competitive advantages of the present age is knowledge management, which is to equip the organization with the knowledge of the day and disseminate among employees and use it in the development of products and services. Therefore, in the forthcoming research, the impact of dynamic capabilities components (sense, seize, and reconfiguration) has been investigated on knowledge management processes (acquisition, integration and knowledge utilization) in the MAPNA Engineering and Construction Company using a field survey and applied research method. For this purpose, a questionnaire was filled out in the form of 15 questions for dynamic components and 15 questions for measuring knowledge management components and distributed among 46 employees of the knowledge management organization. Validity of the questionnaire was evaluated through content validity and its reliability with Cronbach's coefficient. Pearson correlation test and structural equation technique were used to analyze the data. The results of the research indicate a positive significant correlation between the components of dynamic capabilities and knowledge management.

Keywords: Dynamic capabilities, knowledge management, sense capability, seize capability, reconfigurable capability, knowledge acquisition, knowledge integrity, knowledge utilization.

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Authors: Isaac Kofi Mensah

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

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

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Authors: O. V. Missioura

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

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

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

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

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

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Authors: Lorena Alemán de la Garza, Marcela Georgina Gómez-Zermeño

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This paper presents the SolarSPELL case study that aims to generate information on the use of indicators that help evaluate the pedagogical quality of a digital library resources. SolarSPELL is a solar-powered digital library with WiFi connectivity. It offers a variety of open educational resources selected for their potential for the digital transformation of educational practices and the achievement of the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States. The case study employed a quantitative methodology and the research instrument was applied to 55 teachers, directors and librarians. The results indicate that it is possible to strengthen the pedagogical quality of open educational resources, through actions focused on improving temporal and technological parameters. They also reveal that users believe that SolarSPELL improves the teaching-learning processes and motivates the teacher to improve his or her development. This study provides valuable information on a tool that supports teaching-learning processes and facilitates connectivity with renewable energies that improves the teacher training in active methodologies for ecosystem learning.

Keywords: Educational innovation, digital library, pedagogical quality, solar energy, teacher training, sustainable development.

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Authors: Gholamreza Momenzadeh, Forough Nematolahi

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The Extended Enterprise Resource Planning (ERPII) system usually requires massive amounts of storage space, powerful servers, and large upfront and ongoing investments to purchase and manage the software and the related hardware which are not affordable for organizations. In recent decades, organizations prefer to adapt their business structures with new technologies for remaining competitive in the world economy. Therefore, cloud computing (which is one of the tools of information technology (IT)) is a modern system that reveals the next-generation application architecture. Also, cloud computing has had some advantages that reduce costs in many ways such as: lower upfront costs for all computing infrastructure and lower cost of maintaining and supporting. On the other hand, traditional ERPII is not responding for huge amounts of data and relations between the organizations. In this study, based on a literature study, ERPII is investigated in the context of cloud computing where the organizations operate more efficiently. Also, ERPII conditions have a response to needs of organizations in large amounts of data and relations between the organizations.

Keywords: Extended enterprise resource planning, cloud computing, business process, enterprise information integration.

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Authors: Shobhit Mittal

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Headcount budgeting stands as a pivotal element in organizational financial management, extending beyond traditional budgeting to encompass strategic resource allocation for workforce-related expenses. This process is integral to maintaining financial stability and fostering a productive workforce, requiring a comprehensive analysis of factors such as market trends, business growth projections, and evolving workforce skill requirements. It demands a collaborative approach, primarily involving Human Resources (HR) and finance departments, to align workforce planning with an organization's financial capabilities and strategic objectives. The dynamic nature of headcount budgeting necessitates continuous monitoring and adjustment in response to economic fluctuations, business strategy shifts, technological advancements, and market dynamics. Its significance in talent management is also highlighted, aligning financial planning with talent acquisition and retention strategies to ensure a competitive edge in the market. The consequences of incorrect headcount budgeting are explored, showing how it can lead to financial strain, operational inefficiencies, and hindered strategic objectives. Examining case studies like IBM's strategic workforce rebalancing and Microsoft's shift for long-term success, the importance of aligning headcount budgeting with organizational goals is underscored. These examples illustrate that effective headcount budgeting transcends its role as a financial tool, emerging as a strategic element crucial for an organization's success. This necessitates continuous refinement and adaptation to align with evolving business goals and market conditions, highlighting its role as a key driver in organizational success and sustainability.

Keywords: Strategic planning, fiscal budget, headcount planning, resource allocation, financial management, decision-making, operational efficiency, risk management, headcount budget.

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Authors: Liwen Hou

Abstract:

The booming mobile business has been penetrating the taxi industry worldwide with P2P (peer to peer) taxi services, as an emerging business model, transforming the industry. Parallel with other mobile businesses, member recommendations and online reviews are believed to be very effective with regard to acquiring new users for P2P taxi services. Based on an empirical dataset of the taxi industry in China, this study aims to reveal which factors influence users’ recommendations and review-writing behaviors. Differing from the existing literature, this paper takes the taxi driver’s perspective into consideration and hence selects a group of variables related to the drivers. We built two models to reflect the factors that influence the number of recommendations and reviews posted on the platform (i.e., the app). Our models show that all factors, except the driver’s score, significantly influence the recommendation behavior. Likewise, only one factor, passengers’ bad reviews, is insignificant in generating more drivers’ reviews. In the conclusion, we summarize the findings and limitations of the research.

Keywords: Online recommendation, P2P taxi service, review-writing, word of mouth.

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Authors: Bachir Kacimi, Fatiha Teklal, Arezki Djebbar

Abstract:

Forming processes induce residual deformations on the reinforcement and sometimes lead to mesoscopic defects, which are more recurrent than macroscopic defects during the manufacture of complex structural parts. This study deals with the influence of the fabric shear and buckles defects, which appear during draping processes of composite, on the impact behavior of a glass fiber reinforced polymer. To achieve this aim, we produced several specimens with different amplitude of deformations (shear) and defects on the fabric using a specific bench. The specimens were manufactured using the contact molding and tested with several impact energies. The results and measurements made on tested specimens were compared to those of the healthy material. The results showed that the buckle defects have a negative effect on elastic parameters and revealed a larger damage with significant out-of-plane mode relatively to the healthy composite material. This effect is the consequence of a local fiber impoverishment and a disorganization of the fibrous network, with a reorientation of the fibers following the out-of-plane buckling of the yarns, in the area where the defects are located. For the material with calibrated shear of the reinforcement, the increased local fiber rate due to the shear deformations and the contribution to stiffness of the transverse yarns led to an increase in mechanical properties.

Keywords: Defects, forming, impact, induced properties, textiles.

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Authors: Rudolf Egger

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This paper explores the relationships between the basic learning processes of leading trade union workers and their methods for coping with the changes in the life-courses of societies today. It will discuss the fragile discourse on lifelong learning in trade unions and the “production of self-techniques” to get in touch with the new economic forms. On the basis of an empirical project, different processes of the socialization of leading trade union workers will be analysed to discover the consequences of the lifelong learning discourse. The results show what competences they need to develop for the “wider benefits of negotiations”. The main challenge remains to make visible how deeply intertwined trade union learning and education are with development in an ongoing dynamic economic process, rather than a quick-fix injection of skills and information. There is a complex relationship existing between the three ‘partners’, work, learning and society forming. The author suggests that contemporary trade unions could be trendsetters who make their own learning agendas by drawing less on formal education and more on informal and non-formal learning contexts. This is in parallel with growing political and scientific consciousness of the need to arrive at new educational/vocational policies and practices.

Keywords: Lifelong learning, Trade unions, Non-formal learning, Educational/vocational policies.

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Authors: Tsvetomira Braynova, Miglena Simonska

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The article presents the results of a research of phonological processes in three- and four-year-old children. A test, created for the purpose of the study, was developed and conducted among 120 children. The study included three areas of research - at the level of words (96 words), at the level of sentence repetition (10 sentences) and at the level of generating own speech from a picture (15 pictures). The test also gives us additional information about the articulation errors of the assessed children. The main purpose of the research is to analyze all phonological processes that occur at this age in Bulgarian children and to identify which are typical and atypical for this age. The results show that the most common phonology errors that children make are: sound substitution, elision of sound, metathesis of sound, elision of syllable, elision of consonants clustered in a syllable. Measuring the correlation between average length of repeated speech and average length of generated speech, the analysis does not prove that the more words a child can repeat in part “repeated speech”, the more words they can be expected to generate in part “generating sentence”. The results of this study show that the task of naming a word provides sufficient and representative information to assess the child's phonology.

Keywords: Articulation, phonology, speech, language development.

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Authors: Emre Ipekci Cetin, Ebru Tarcan Icigen

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Personnel selection process is considered as one of the most important and most difficult issues in human resources management. At the stage of personnel selection, the applicants are handled according to certain criteria, the candidates are dealt with, and efforts are made to select the most appropriate candidate. However, this process can be more complicated in terms of the managers who will carry out the staff selection process. Candidates should be evaluated according to different criteria such as work experience, education, foreign language level etc. It is crucial that a rational selection process is carried out by considering all the criteria in an integrated structure. In this study, the problem of choosing the front office manager of a 5 star accommodation enterprise operating in Antalya is addressed by using multi-criteria decision-making methods. In this context, SWARA (Step-wise weight assessment ratio analysis) and MOORA (Multi-Objective Optimization on the basis of ratio analysis) methods, which have relatively few applications when compared with other methods, have been used together. Firstly SWARA method was used to calculate the weights of the criteria and subcriteria that were determined by the business. After the weights of the criteria were obtained, the MOORA method was used to rank the candidates using the ratio system and the reference point approach. Recruitment processes differ from sector to sector, from operation to operation. There are a number of criteria that must be taken into consideration by businesses in accordance with the structure of each sector. It is of utmost importance that all candidates are evaluated objectively in the framework of these criteria, after these criteria have been carefully selected in the selection of suitable candidates for employment. In the study, staff selection process was handled by using SWARA and MOORA methods together.

Keywords: Accommodation establishments, human resource management, MOORA, multi criteria decision making, SWARA.

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Authors: Tsung-Chia Chen

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The orthogonal processes to shape the triangle steel plate into a equilateral vertical steel are examined by an incremental elasto-plastic finite-element method based on an updated Lagrangian formulation. The highly non-linear problems due to the geometric changes, the inelastic constitutive behavior and the boundary conditions varied with deformation are taken into account in an incremental manner. On the contact boundary, a modified Coulomb friction mode is specially considered. A weighting factor r-minimum is employed to limit the step size of loading increment to linear relation. In particular, selective reduced integration was adopted to formulate the stiffness matrix. The simulated geometries of verticality could clearly demonstrate the vertical processes until unloading. A series of experiments and simulations were performed to validate the formulation in the theory, leading to the development of the computer codes. The whole deformation history and the distribution of stress, strain and thickness during the forming process were obtained by carefully considering the moving boundary condition in the finite-element method. Therefore, this modeling can be used for judging whether a equilateral vertical steel can be shaped successfully. The present work may be expected to improve the understanding of the formation of the equilateral vertical steel.

Keywords: Elasto-plastic, finite element, orthogonal pressing process, vertical steel.

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Authors: Philomena Ibuh Adzongo, Margaret U. Oluwole, Justina Nguveren Jor.

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This paper investigated the need for the development of entrepreneurial skills for Benue State University students. The population consisted of all 1,500 final year students in Benue State University. A sample of 100 students was selected using simple random sampling. A 12-item self-constructed and content validated questionnaire by research experts titled, the Need for the Development of Entrepreneurial Skills in Benue State University Students (NDECBSUS) was used to collect the data. The questionnaire items were rated using a 4-point modified rating scale of Strongly Agree, Agree, Disagree and Strongly Disagree, assigned the following scores of 4,3,2 and 1, respectively. The questionnaire was administered by the researcher with the help of two research assistants through the primary source. Simple percentages and chi-square were used to answer the research questions and test the hypotheses, respectively. The findings revealed that in business management, business management skills, personal skills, and technical skills need to be developed in students for them to become effective and efficient entrepreneurs and concluded that the acquisition of these skills will reduce the challenge of unemployment. The study recommended that funds should be made available by all education stakeholders for such programmes to remain functional.

Keywords: Entrepreneurial skill, entrepreneurship, need for development, university students.

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