Search results for: data quality management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11247

Search results for: data quality management

10557 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia

Authors: Levan Sabauri

Abstract:

Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: Audit quality control, audit program, financial statement, perspective analysis.

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10556 Application of IED to Condition Based Maintenance of Medium Voltage GCB/VCB

Authors: Ming-Ta Yang, Jyh-Cherng Gu, Chun-Wei Huang, Jin-Lung Guan

Abstract:

Time base maintenance (TBM) is conventionally applied by the power utilities to maintain circuit breakers (CBs), transformers, bus bars and cables, which may result in under maintenance or over maintenance. As information and communication technology (ICT) industry develops, the maintenance policies of many power utilities have gradually changed from TBM to condition base maintenance (CBM) to improve system operating efficiency, operation cost and power supply reliability. This paper discusses the feasibility of using intelligent electronic devices (IEDs) to construct a CB CBM management platform. CBs in power substations can be monitored using IEDs with additional logic configuration and wire connections. The CB monitoring data can be sent through intranet to a control center and be analyzed and integrated by the Elipse Power Studio software. Finally, a human-machine interface (HMI) of supervisory control and data acquisition (SCADA) system can be designed to construct a CBM management platform to provide maintenance decision information for the maintenance personnel, management personnel and CB manufacturers.

Keywords: Circuit breaker, Condition base maintenance, Intelligent electronic device, Time base maintenance, SCADA.

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10555 Load Forecasting Using Neural Network Integrated with Economic Dispatch Problem

Authors: Mariyam Arif, Ye Liu, Israr Ul Haq, Ahsan Ashfaq

Abstract:

High cost of fossil fuels and intensifying installations of alternate energy generation sources are intimidating main challenges in power systems. Making accurate load forecasting an important and challenging task for optimal energy planning and management at both distribution and generation side. There are many techniques to forecast load but each technique comes with its own limitation and requires data to accurately predict the forecast load. Artificial Neural Network (ANN) is one such technique to efficiently forecast the load. Comparison between two different ranges of input datasets has been applied to dynamic ANN technique using MATLAB Neural Network Toolbox. It has been observed that selection of input data on training of a network has significant effects on forecasted results. Day-wise input data forecasted the load accurately as compared to year-wise input data. The forecasted load is then distributed among the six generators by using the linear programming to get the optimal point of generation. The algorithm is then verified by comparing the results of each generator with their respective generation limits.

Keywords: Artificial neural networks, demand-side management, economic dispatch, linear programming, power generation dispatch.

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10554 The Digital Filing Cabinet–A GIS Based Management Solution Tool for the Land Surveyor and Engineer

Authors: A. Giraldo, A. Lapatka, A. Namyslak, S. Pilny, J. B. Miima

Abstract:

This paper explains how the New Jersey Institute of Technology surveying student team members designed and created an interactive GIS map, the purpose of which is to be useful to the land surveyor and engineer for project management. This was achieved by building a research and storage database that can be easily integrated into any land surveyor’s current operations through the use of ArcGIS 10, Arc Catalog, and AutoCAD. This GIS database allows for visual representation and information querying for multiple job sites, and simple access to uploaded data, which is geospatially referenced to each individual job site or project. It can also be utilized by engineers to determine design criteria, or to store important files. This cost-effective approach to a surveying map not only saves time, but saves physical storage space and paper resources.

Keywords: Data Storage, GIS, Land Surveying, Mapping.

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10553 XML Schema Automatic Matching Solution

Authors: Huynh Quyet Thang, Vo Sy Nam

Abstract:

Schema matching plays a key role in many different applications, such as schema integration, data integration, data warehousing, data transformation, E-commerce, peer-to-peer data management, ontology matching and integration, semantic Web, semantic query processing, etc. Manual matching is expensive and error-prone, so it is therefore important to develop techniques to automate the schema matching process. In this paper, we present a solution for XML schema automated matching problem which produces semantic mappings between corresponding schema elements of given source and target schemas. This solution contributed in solving more comprehensively and efficiently XML schema automated matching problem. Our solution based on combining linguistic similarity, data type compatibility and structural similarity of XML schema elements. After describing our solution, we present experimental results that demonstrate the effectiveness of this approach.

Keywords: XML Schema, Schema Matching, SemanticMatching, Automatic XML Schema Matching.

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10552 Research of Data Cleaning Methods Based on Dependency Rules

Authors: Yang Bao, Shi Wei Deng, Wang Qun Lin

Abstract:

This paper introduces the concept and principle of data cleaning, analyzes the types and causes of dirty data, and proposes several key steps of typical cleaning process, puts forward a well scalability and versatility data cleaning framework, in view of data with attribute dependency relation, designs several of violation data discovery algorithms by formal formula, which can obtain inconsistent data to all target columns with condition attribute dependent no matter data is structured (SQL) or unstructured (NoSql), and gives 6 data cleaning methods based on these algorithms.

Keywords: Data cleaning, dependency rules, violation data discovery, data repair.

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10551 Rheological Modeling for Production of High Quality Polymeric

Authors: H.Hosseini, A.A. Azemati

Abstract:

The fundamental defect inherent to the thermoforming technology is wall-thickness variation of the products due to inadequate thermal processing during production of polymer. A nonlinear viscoelastic rheological model is implemented for developing the process model. This model describes deformation process of a sheet in thermoforming process. Because of relaxation pause after plug-assist stage and also implementation of two stage thermoforming process have minor wall-thickness variation and consequently better mechanical properties of polymeric articles. For model validation, a comparative analysis of the theoretical and experimental data is presented.

Keywords: High-quality polymeric article, Thermal Processing, Rheological model, Minor wall-thickness variation.

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10550 Electron Density Discrepancy Analysis of Energy Metabolism Coenzymes

Authors: Alan Luo, Hunter N. B. Moseley

Abstract:

Many macromolecular structure entries in the Protein Data Bank (PDB) have a range of regional (localized) quality issues, be it derived from X-ray crystallography, Nuclear Magnetic Resonance (NMR) spectroscopy, or other experimental approaches. However, most PDB entries are judged by global quality metrics like R-factor, R-free, and resolution for X-ray crystallography or backbone phi-psi distribution statistics and average restraint violations for NMR. Regional quality is often ignored when PDB entries are re-used for a variety of structurally based analyses. The binding of ligands, especially ligands involved in energy metabolism, is of particular interest in many structurally focused protein studies. Using a regional quality metric that provides chemically interpretable information from electron density maps, a significant number of outliers in regional structural quality was detected across X-ray crystallographic PDB entries for proteins bound to biochemically critical ligands. In this study, a series of analyses was performed to evaluate both specific and general potential factors that could promote these outliers. In particular, these potential factors were the minimum distance to a metal ion, the minimum distance to a crystal contact, and the isotropic atomic b-factor. To evaluate these potential factors, Fisher’s exact tests were performed, using regional quality criteria of outlier (top 1%, 2.5%, 5%, or 10%) versus non-outlier compared to a potential factor metric above versus below a certain outlier cutoff. The results revealed a consistent general effect from region-specific normalized b-factors but no specific effect from metal ion contact distances and only a very weak effect from crystal contact distance as compared to the b-factor results. These findings indicate that no single specific potential factor explains a majority of the outlier ligand-bound regions, implying that human error is likely as important as these other factors. Thus, all factors, including human error, should be considered when regions of low structural quality are detected. Also, the downstream re-use of protein structures for studying ligand-bound conformations should screen the regional quality of the binding sites. Doing so prevents misinterpretation due to the presence of structural uncertainty or flaws in regions of interest.

Keywords: Biomacromolecular structure, coenzyme, electron density discrepancy analysis, X-ray crystallography.

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10549 Energy Efficient Reliable Cooperative Multipath Routing in Wireless Sensor Networks

Authors: Gergely Treplan, Long Tran-Thanh, Janos Levendovszky

Abstract:

In this paper, a reliable cooperative multipath routing algorithm is proposed for data forwarding in wireless sensor networks (WSNs). In this algorithm, data packets are forwarded towards the base station (BS) through a number of paths, using a set of relay nodes. In addition, the Rayleigh fading model is used to calculate the evaluation metric of links. Here, the quality of reliability is guaranteed by selecting optimal relay set with which the probability of correct packet reception at the BS will exceed a predefined threshold. Therefore, the proposed scheme ensures reliable packet transmission to the BS. Furthermore, in the proposed algorithm, energy efficiency is achieved by energy balancing (i.e. minimizing the energy consumption of the bottleneck node of the routing path) at the same time. This work also demonstrates that the proposed algorithm outperforms existing algorithms in extending longevity of the network, with respect to the quality of reliability. Given this, the obtained results make possible reliable path selection with minimum energy consumption in real time.

Keywords: wireless sensor networks, reliability, cooperativerouting, Rayleigh fading model, energy balancing

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10548 Bone Mineral Density and Quality, Body Composition of Women in the Postmenopausal Period

Authors: Vladyslav Povoroznyuk, Oksana Ivanyk, Nataliia Dzerovych

Abstract:

In the diagnostics of osteoporosis, the gold standard is considered to be bone mineral density; however, X-ray densitometry is not an accurate indicator of osteoporotic fracture risk under all circumstances. In this regard, the search for new methods that could determine the indicators not only of the mineral density, but of the bone tissue quality, is a logical step for diagnostic optimization. One of these methods is the evaluation of trabecular bone quality. The aim of this study was to examine the quality and mineral density of spine bone tissue, femoral neck, and body composition of women depending on the duration of the postmenopausal period, to determine the correlation of body fat with indicators of bone mineral density and quality. The study examined 179 women in premenopausal and postmenopausal periods. The patients were divided into the following groups: Women in the premenopausal period and women in the postmenopausal period at various stages (early, middle, late postmenopause). A general examination and study of the above parameters were conducted with General Electric X-ray densitometer. The results show that bone quality and mineral density probably deteriorate with advancing of postmenopausal period. Total fat and lean mass ratio is not likely to change with age. In the middle and late postmenopausal periods, the bone tissue mineral density of the spine and femoral neck increases along with total fat mass.

Keywords: Osteoporosis, bone tissue mineral density, bone quality, fat mass, lean mass, postmenopausal osteoporosis.

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10547 Sustainable Solutions for Municipal Solid Waste Management in Thailand

Authors: Thaniya Kaosol

Abstract:

General as well as the MSW management in Thailand is reviewed in this paper. Topics include the MSW generation, sources, composition, and trends. The review, then, moves to sustainable solutions for MSW management, sustainable alternative approaches with an emphasis on an integrated MSW management. Information of waste in Thailand is also given at the beginning of this paper for better understanding of later contents. It is clear that no one single method of MSW disposal can deal with all materials in an environmentally sustainable way. As such, a suitable approach in MSW management should be an integrated approach that could deliver both environmental and economic sustainability. With increasing environmental concerns, the integrated MSW management system has a potential to maximize the useable waste materials as well as produce energy as a by-product. In Thailand, the compositions of waste (86%) are mainly organic waste, paper, plastic, glass, and metal. As a result, the waste in Thailand is suitable for an integrated MSW management. Currently, the Thai national waste management policy starts to encourage the local administrations to gather into clusters to establish central MSW disposal facilities with suitable technologies and reducing the disposal cost based on the amount of MSW generated.

Keywords: MSW, management, sustainable, Thailand

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10546 Maximizing the Efficiency of Knowledge Management Systems

Authors: Tori R. Dodla, Laura A. Jones

Abstract:

The objective of this study was to propose strategies to improve the efficiency of Knowledge Management Systems (KMS). This study highlights best practices from various industries to create an overall summary of Knowledge Management (KM) and efficiency in organizational performance. Results indicated 11 best practices for maximizing the efficiency of organizational KMS that can be divided into four categories: Designing the KMS, identifying case studies, implementing the KMS, and promoting adoption and usage. Our findings can be used as a foundation for scholars to conduct further research on KMS efficiency.

Keywords: Artificial intelligence, knowledge management efficiency, knowledge management systems, organizational performance.

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10545 Self-Care Behavior and Performance Level Associated with Algerian Chronically Ill Patients

Authors: S. Aberkane, N. Djabali, S. Fafi, A. Baghezza

Abstract:

Chronic illnesses affect many Algerians. It is possible to investigate the impact of illness representations and coping on quality of life and whether illness representations are indirectly associated with quality of life through their influence on coping. This study aims at investigating the relationship between illness perception, coping strategies and quality of life with chronic illness. Illness perceptions are indirectly associated with the quality of life through their influence on coping mediation. A sample of 316 participants with chronic illness living in the region of Batna, Algeria, has been adopted in this study. A correlation statistical analysis is used to determine the relationship between illness perception, coping strategies, and quality of life. Multiple regression analysis was employed to highlight the predictive ability of the dimensions of illness perception and coping strategies on the dependent variables of quality of life, where mediation analysis is considered in the exploration of the indirect effect significance of the mediator. This study provides insights about the relationship between illness perception, coping strategies and quality of life in the considered sample (r = 0.39, p < 0.01). Therefore, it proves that there is an effect of illness identity perception, external and medical attributions related to emotional role, physical functioning, and mental health perceived, and these were fully mediated by the asking for assistance (c’= 0.04, p < 0.05), the guarding (c’= 0.00, p < 0.05), and the task persistence strategy (c’= 0.05, p < 0.05). The findings imply partial support for the common-sense model of illness representations in a chronic illness population. Directions for future research are highlighted, as well as implications for psychotherapeutic interventions which target unhelpful beliefs and maladaptive coping strategies (e.g., cognitive behavioral therapy).

Keywords: Chronic illness, coping, illness perception, quality of life, self-regulation model.

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10544 Review of a Real-Time Infectious Waste Management System Using QR Code

Authors: Hiraku Nunomiya, Takuo Ichiju, Yoshiyuki Higuchi

Abstract:

In the management of industrial waste, conversion from the use of paper invoices to electronic forms is currently under way in developed countries. Difficulties in such computerization include the lack of synchronization between the actual goods and the corresponding data managed by the server. Consequently, a system which utilizes the incorporation of a QR code in connection with the waste material has been developed. The code is read at each stage, from discharge until disposal, and progress at each stage can be easily reported. This system can be linked with Japanese public digital authentication service of waste, taking advantage of its good points, and can be used to submit reports to the regulatory authorities. Its usefulness was confirmed by a verification test, and put into actual practice.

Keywords: Infectious Waste, Electronic Manifest, Real Time Management, QR code.

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10543 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: Accruals, earnings quality, IFRS, information comparability.

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10542 Assessing and Visualizing the Stability of Feature Selectors: A Case Study with Spectral Data

Authors: R.Guzman-Martinez, Oscar Garcia-Olalla, R.Alaiz-Rodriguez

Abstract:

Feature selection plays an important role in applications with high dimensional data. The assessment of the stability of feature selection/ranking algorithms becomes an important issue when the dataset is small and the aim is to gain insight into the underlying process by analyzing the most relevant features. In this work, we propose a graphical approach that enables to analyze the similarity between feature ranking techniques as well as their individual stability. Moreover, it works with whatever stability metric (Canberra distance, Spearman's rank correlation coefficient, Kuncheva's stability index,...). We illustrate this visualization technique evaluating the stability of several feature selection techniques on a spectral binary dataset. Experimental results with a neural-based classifier show that stability and ranking quality may not be linked together and both issues have to be studied jointly in order to offer answers to the domain experts.

Keywords: Feature Selection Stability, Spectral data, Data visualization

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10541 A Black-box Approach for Response Quality Evaluation of Conversational Agent Systems

Authors: Ong Sing Goh, C. Ardil, Wilson Wong, Chun Che Fung

Abstract:

The evaluation of conversational agents or chatterbots question answering systems is a major research area that needs much attention. Before the rise of domain-oriented conversational agents based on natural language understanding and reasoning, evaluation is never a problem as information retrieval-based metrics are readily available for use. However, when chatterbots began to become more domain specific, evaluation becomes a real issue. This is especially true when understanding and reasoning is required to cater for a wider variety of questions and at the same time to achieve high quality responses. This paper discusses the inappropriateness of the existing measures for response quality evaluation and the call for new standard measures and related considerations are brought forward. As a short-term solution for evaluating response quality of conversational agents, and to demonstrate the challenges in evaluating systems of different nature, this research proposes a blackbox approach using observation, classification scheme and a scoring mechanism to assess and rank three example systems, AnswerBus, START and AINI.

Keywords: Evaluation, conversational agents, Response Quality, chatterbots

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10540 Efficiency of Investments, Financed from EU Funds in Small and Medium Enterprises in Poland

Authors: Jolanta Brodowska-Szewczuk

Abstract:

The article includes the results and conclusions from empirical researches that had been done. The research focuses on the impact of investments made in small and medium-sized enterprises financed from EU funds on the competitiveness of these companies. The researches includes financial results in sales revenue and net income, expenses, and many other new products/services on offer, higher quality products and services, more modern methods of production, innovation in management processes, increase in the number of customers, increase in market share, increase in profitability of production and provision of services. The main conclusions are that, companies with direct investments under this measure shall apply the modern methods of production. The consequence of this is to increase the quality of our products and services. Furthermore, both small and medium-sized enterprises have introduced new products and services. Investments were carried out, thus enabling better work organization in enterprises. Entrepreneurs would guarantee higher quality of service, which would result in better relationships with their customers, what is more, noting the rise in number of clients. More than half of the companies indicated that the investments contributed to the increase in market share. Same thing as for market reach and brand recognition of particular company. An interesting finding is that, investments in small enterprises were more effective than medium-sized enterprises.

Keywords: Competitiveness, efficiency, EU funds, small and medium-sized enterprises.

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10539 A Beacon Based Priority Routing Scheme for Solar Power Plants in WSNs

Authors: Ki-Sung Park, Dae-Hee Lee, Dae-Ho Won, Yeon-Mo Yang

Abstract:

Solar power plants(SPPs) have shown a lot of good outcomes in providing a various functions depending on industrial expectations by deploying ad-hoc networking with helps of light loaded and battery powered sensor nodes. In particular, it is strongly requested to develop an algorithm to deriver the sensing data from the end node of solar power plants to the sink node on time. In this paper, based on the above observation we have proposed an IEEE802.15.4 based self routing scheme for solar power plants. The proposed beacon based priority routing Algorithm (BPRA) scheme utilizes beacon periods in sending message with embedding the high priority data and thus provides high quality of service(QoS) in the given criteria. The performance measures are the packet Throughput, delivery, latency, total energy consumption. Simulation results under TinyOS Simulator(TOSSIM) have shown the proposed scheme outcome the conventional Ad hoc On-Demand Distance Vector(AODV) Routing in solar power plants.

Keywords: Solar Power Plants(SPPs), Self routing, Quality of Service(QoS), WPANs, WSNs, TinyOS, TOSSIM, IEEE802.15.4

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10538 Worth of Sick Building Syndrome and Enhance the Quality of Life in Green Building

Authors: Kamyar Kabirifar, Majid Azarniush, Behbood Maashkar

Abstract:

A proper house is a suitable residential area which provides comfort, proper accessibility, security, stability and permanence of structure, enough lighting, proper initial infrastructures and ventilation for its inhabitants and the most important of all, it should be proportional to the family’s financial power .

Saving energy and making optimal usage of it and also taking advantage of stable energies are the bases of green buildings. Making green building will help the health of a person living in it and in its surrounding. It will support the people and provoke their satisfaction. Not only it will bring about the raise of level of the quality of life for building inhabitants, but it will cause the promotion of quality level of life of the people living in the surrounding area and in general the society. 

 

Keywords: Quality of Life, Green Building, environment pollution, Sick Building.

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10537 Working Capital Management, Firms- Performance and Market Valuation in Nigeria

Authors: Sunday. E. Ogundipe, Abiola Idowu, Lawrencia. O. Ogundipe

Abstract:

This study examines the impact of working capital management on firms- performance and market value of the firms in Nigeria. A sample of fifty four non-financial quoted firms in Nigeria listed on the Nigeria Stock Exchange was used for this study. Data were collected from annual reports of the sampled firms for the period 1995-2009. This result shows there is a significant negative relationship between cash conversion cycle and market valuation and firm-s performance. It also shows that debt ratio is positively related to market valuation and negatively related firm-s performance. The findings confirm that there is a significant relationship between Market valuation, profitability and working capital component in line with previous studies. This mean that Nigeria firms should ensure adequate management of working capital especially cash conversion cycle components of account receivables, account payables and inventories, as efficiency working capital management is expected to contribute positively to the firms- market value.

Keywords: Cash Conversion Cycle, Firms' Performance, Market Valuation, Working Capital Management

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10536 Coalescing Data Marts

Authors: N. Parimala, P. Pahwa

Abstract:

OLAP uses multidimensional structures, to provide access to data for analysis. Traditionally, OLAP operations are more focused on retrieving data from a single data mart. An exception is the drill across operator. This, however, is restricted to retrieving facts on common dimensions of the multiple data marts. Our concern is to define further operations while retrieving data from multiple data marts. Towards this, we have defined six operations which coalesce data marts. While doing so we consider the common as well as the non-common dimensions of the data marts.

Keywords: Data warehouse, Dimension, OLAP, Star Schema.

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10535 An Energy Efficient Cluster Formation Protocol with Low Latency In Wireless Sensor Networks

Authors: A. Allirani, M. Suganthi

Abstract:

Data gathering is an essential operation in wireless sensor network applications. So it requires energy efficiency techniques to increase the lifetime of the network. Similarly, clustering is also an effective technique to improve the energy efficiency and network lifetime of wireless sensor networks. In this paper, an energy efficient cluster formation protocol is proposed with the objective of achieving low energy dissipation and latency without sacrificing application specific quality. The objective is achieved by applying randomized, adaptive, self-configuring cluster formation and localized control for data transfers. It involves application - specific data processing, such as data aggregation or compression. The cluster formation algorithm allows each node to make independent decisions, so as to generate good clusters as the end. Simulation results show that the proposed protocol utilizes minimum energy and latency for cluster formation, there by reducing the overhead of the protocol.

Keywords: Sensor networks, Low latency, Energy sorting protocol, data processing, Cluster formation.

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10534 Deployment of Beyond 4G Wireless Communication Networks with Carrier Aggregation

Authors: Bahram Khan, Anderson Rocha Ramos, Rui R. Paulo, Fernando J. Velez

Abstract:

With the growing demand for a new blend of applications, the users dependency on the internet is increasing day by day. Mobile internet users are giving more attention to their own experiences, especially in terms of communication reliability, high data rates and service stability on move. This increase in the demand is causing saturation of existing radio frequency bands. To address these challenges, researchers are investigating the best approaches, Carrier Aggregation (CA) is one of the newest innovations, which seems to fulfill the demands of the future spectrum, also CA is one the most important feature for Long Term Evolution - Advanced (LTE-Advanced). For this purpose to get the upcoming International Mobile Telecommunication Advanced (IMT-Advanced) mobile requirements (1 Gb/s peak data rate), the CA scheme is presented by 3GPP, which would sustain a high data rate using widespread frequency bandwidth up to 100 MHz. Technical issues such as aggregation structure, its implementations, deployment scenarios, control signal techniques, and challenges for CA technique in LTE-Advanced, with consideration of backward compatibility, are highlighted in this paper. Also, performance evaluation in macro-cellular scenarios through a simulation approach is presented, which shows the benefits of applying CA, low-complexity multi-band schedulers in service quality, system capacity enhancement and concluded that enhanced multi-band scheduler is less complex than the general multi-band scheduler, which performs better for a cell radius longer than 1800 m (and a PLR threshold of 2%).

Keywords: Component carrier, carrier aggregation, LTE-Advanced, scheduling, spectrum management.

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10533 Client Importance and Audit Quality under Civil Law versus Common Law Societies

Authors: Kelly Grani Yuen

Abstract:

Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: Audit quality, client importance, jurisdiction, modified audit opinions.

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10532 Design Patterns for Emergency Management Processes

Authors: Tomáš Ludík, Jiří Barta, Josef Navrátil

Abstract:

Natural or human made disasters have a significant negative impact on the environment. At the same time there is an extensive effort to support management and decision making in emergency situations by information technologies. Therefore the purpose of the paper is to propose a design patterns applicable in emergency management, enabling better analysis and design of emergency management processes and therefore easier development and deployment of information systems in the field of emergency management. It will be achieved by detailed analysis of existing emergency management legislation, contingency plans and information systems. The result is a set of design patterns focused at emergency management processes that enable easier design of emergency plans or development of new information system. These results will have a major impact on the development of new information systems as well as to more effective and faster solving of emergencies.

Keywords: Analysis and Design, Business Process Modeling Notation, Contingency Plans, Design Patterns, Emergency Management.

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10531 The Use of Simulation Programs of Leakage of Harmful Substances for Crisis Management

Authors: Jiří Barta

Abstract:

The paper deals with simulation programs of spread of harmful substances. Air pollution has a direct impact on the quality of human life and environmental protection is currently a very hot topic. Therefore, the paper focuses on the simulation of release of harmful substances. The first part of article deals with perspectives and possibilities of implementation outputs of simulations programs into the system which is education and of practical training of the management staff during emergency events in the frame of critical infrastructure. The last part shows the practical testing and evaluation of simulation programs. Of the tested simulations software been selected Symos97. The tool offers advanced features for setting leakage. Gradually allows the user to model the terrain, location, and method of escape of harmful substances.

Keywords: Computer Simulation, Symos97, spread, simulation software, harmful substances.

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10530 The Risk and Value Engineering Structures and their Integration with Industrial Projects Management (A Case Study on I. K.Corporation)

Authors: Lida Haghnegahdar, Ezzatollah Asgharizadeh

Abstract:

Value engineering is an efficacious contraption for administrators to make up their minds. Value perusals proffer the gaffers a suitable instrument to decrease the expenditures of the life span, quality amelioration, structural improvement, curtailment of the construction schedule, longevity prolongation or a merging of the aforementioned cases. Subjecting organizers to pressures on one hand and their accountability towards their pertinent fields together with inherent risks and ambiguities of other options on the other hand set some comptrollers in a dilemma utilization of risk management and the value engineering in projects manipulation with regard to complexities of implementing projects can be wielded as a contraption to identify and efface each item which wreaks unnecessary expenses and time squandering sans inflicting any damages upon the essential project applications. Of course It should be noted that implementation of risk management and value engineering with regard to the betterment of efficiency and functions may lead to the project implementation timing elongation. Here time revamping does not refer to time diminishing in the whole cases. his article deals with risk and value engineering conceptualizations at first. The germane reverberations effectuated due to its execution in Iran Khodro Corporation are regarded together with the joint features and amalgamation of the aforesaid entia; hence the proposed blueprint is submitted to be taken advantage of in engineering and industrial projects including Iran Khodro Corporation.

Keywords: Management, risk engineering, value engineering, project manipulation, Iran Khodro.

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10529 Key Strategies for a Competitive Supply Chain

Authors: Ajay Verma, Nitin Seth

Abstract:

In this era of competitiveness, there is a growing need for supply chains also to become competitive enough to handle pressures like varying customer’s expectations, low cost high quality products to be delivered at the minimum time and the most important is throat cutting competition at world wide scale. In the recent years, supply chain competitiveness has been, therefore, accepted as one of the most important philosophies in the supply chain literature and researchers have tried to identify variables of supply chain competitiveness. This paper highlights some of the concepts of supply chain competitiveness and tries to identify select variables on the basis of literature review. Further, the paper tries to highlight the importance of the identified variables in the achievement of supply chain competitiveness. The aim is to explore the concept and to motivate researchers to further investigate the unexplored areas of this important subject domain.

Keywords: Supply Chain Competitiveness, Demand Management, Integration, Inventory Management, Flexibility, Information Technology.

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10528 User-Perceived Quality Factors for Certification Model of Web-Based System

Authors: Jamaiah H. Yahaya, Aziz Deraman, Abdul Razak Hamdan, Yusmadi Yah Jusoh

Abstract:

One of the most essential issues in software products is to maintain it relevancy to the dynamics of the user’s requirements and expectation. Many studies have been carried out in quality aspect of software products to overcome these problems. Previous software quality assessment models and metrics have been introduced with strengths and limitations. In order to enhance the assurance and buoyancy of the software products, certification models have been introduced and developed. From our previous experiences in certification exercises and case studies collaborating with several agencies in Malaysia, the requirements for user based software certification approach is identified and demanded. The emergence of social network applications, the new development approach such as agile method and other varieties of software in the market have led to the domination of users over the software. As software become more accessible to the public through internet applications, users are becoming more critical in the quality of the services provided by the software. There are several categories of users in web-based systems with different interests and perspectives. The classifications and metrics are identified through brain storming approach with includes researchers, users and experts in this area. The new paradigm in software quality assessment is the main focus in our research. This paper discusses the classifications of users in web-based software system assessment and their associated factors and metrics for quality measurement. The quality model is derived based on IEEE structure and FCM model. The developments are beneficial and valuable to overcome the constraints and improve the application of software certification model in future.

Keywords: Software certification model, user centric approach, software quality factors, metrics and measurements, web-based system.

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