Search results for: professional service
794 Open Cloud Computing with Fault Tolerance
Authors: K. Zuva, T. Zuva, K. O. M. Mapoka
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Cloud Computing (CC) has become one of the most talked about emerging technologies that provides powerful computing and large storage environments through the use of the Internet. Cloud computing provides different dynamically scalable computing resources as a service. It brings economic benefits to individuals and businesses that adopt the technology. In theory adoption of cloud computing reduces capital and operational expenditure on information technology. For this to be a reality there is need to solve some challenges and at the same time addressing concerns that consumers have about cloud computing. This paper looks at Cloud Computing in general then highlights the challenges of Cloud Computing and finally suggests solutions to some of the challenges.Keywords: Cloud Computing, SaaS, PaaS, IaaS, Internet.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2368793 Managing a Cross-Disciplinary Research Project in a University: The Case of LEARNIT
Authors: Yulia Stukalina
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This paper explores the main issues related to implementing a cross-disciplinary research project (LEARNIT) based on collaboration between universities from three European countries. The paper discusses the importance of using the holistic approach to managing scientific projects with due account for the complicated nature of the educational environment of a modern university. To illustrate this approach, the author describes some actions to be taken for supporting different focus areas of LEARNIT project, in the process using integrated tangible, non-tangible, and semi-tangible resources of the partner university. The methodology of the paper is based on the academic literature and research papers analysis within management discipline. The analysis reported in the paper is also based on the author’s professional experience in the area of managing international research projects in a university.
Keywords: LEARNIT, focus area, project management, resources.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1416792 Deixis and Personalization in Ad Slogans
Authors: Anne A. Christopher
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This study examines the use of the persuasive strategy of deixis and personalization in advertising slogans. This rhetorical/ stylistic and linguistic strategy has been found to be widely used in advertising slogans for over a century. A total of five hundred advertising slogans of multinational companies in both product and service sectors were obtained. The analysis reveals the 3 main components of this strategy as being deictic words, absolute uniqueness and personal pronouns. The percentage and mean of the use of the 3 components are tabulated. The findings show that advertisers have used this persuasive strategy in creative ways to persuade consumers to buy their products and services.Keywords: Advertising slogans, deixis, personalization, persuasive strategy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4249791 E-Learning Experiences of Hong Kong Students
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The adoption of e-learning in Hong Kong has been increasing rapidly in the past decade. To understand the e-learning experiences of the students, the School of Professional and Continuing Education of The University of Hong Kong conducted a survey. The survey aimed to collect students- experiences in using learning management system, their perceived e-learning advantages, barriers in e-learning and preferences in new e-learning development. A questionnaire with 84 questions was distributed in mid 2012 and 608 valid responds were received. The analysis results showed that the students found e-learning helpful to their study. They preferred interactive functions and mobile features. Blended learning mode, both face-to-face learning mode integrated with online learning and face-to-face learning mode supplemented with online resources, were preferred by the students. The results of experiences of Hong Kong students in e-learning provided a contemporary reference to the e-learning practitioners to understand the e-learning situation in Asia.Keywords: E-learning, blended learning, learning experience, learning management system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1752790 Support Services for Students with Special Education Needs in Colleges and Universities
Authors: Hsiu-Fen Chen, Fang-Liu Su, Ya-Wen Chang
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purpose of this study was to investigate the current status of support services for students with special education needs (SEN) at colleges and universities in Taiwan. Seventy-two college and universities received a questionnaire on its resource room operation process and four resource room staffs each from different areas were interviewed through semi- structured interview forms. The main findings were (1) most colleges and universities did offer sufficient administrative resources; (2) more efforts on preventions for SEN students and establishment of disability awareness should be made for all campus faculties ; (3) more comprehensive services were required to help students to have better transition into post-school life; (4) most schools provided basic administrative resource requirements but qualities of the resource room programs needed to be enhanced; and (5) most resource room staffs lacked of professional knowledge in counseling the SEN students which needed to be strengthened in the future.
Keywords: support services, students with special education needs, higher education, resource room program
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1484789 Modeling and Analyzing the WAP Class 2 Wireless Transaction Protocol Using Event-B
Authors: Rajaa Filali, Mohamed Bouhdadi
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This paper presents an incremental formal development of the Wireless Transaction Protocol (WTP) in Event-B. WTP is part of the Wireless Application Protocol (WAP) architectures and provides a reliable request-response service. To model and verify the protocol, we use the formal technique Event-B which provides an accessible and rigorous development method. This interaction between modelling and proving reduces the complexity and helps to eliminate misunderstandings, inconsistencies, and specification gaps. As result, verification of WTP allows us to find some deficiencies in the current specification.
Keywords: Event-B, wireless transaction protocol, refinement, proof obligation, Rodin, ProB.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 961788 Risk Assessment of Building Information Modelling Adoption in Construction Projects
Authors: Amirhossein Karamoozian, Desheng Wu, Behzad Abbasnejad
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Building information modelling (BIM) is a new technology to enhance the efficiency of project management in the construction industry. In addition to the potential benefits of this useful technology, there are various risks and obstacles to applying it in construction projects. In this study, a decision making approach is presented for risk assessment in BIM adoption in construction projects. Various risk factors of exerting BIM during different phases of the project lifecycle are identified with the help of Delphi method, experts’ opinions and related literature. Afterward, Shannon’s entropy and Fuzzy TOPSIS (Technique for Order Preference by Similarity to Ideal Situation) are applied to derive priorities of the identified risk factors. Results indicated that lack of knowledge between professional engineers about workflows in BIM and conflict of opinions between different stakeholders are the risk factors with the highest priority.
Keywords: Risk, BIM, Shannon’s entropy, Fuzzy TOPSIS, construction projects.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1467787 Dissociation of CDS from CVA Valuation under Notation Changes
Authors: R. Henry, J-B. Paulin, St. Fauchille, Ph. Delord, K. Benkirane, A. Brunel
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In this paper the CVA computation of interest rate swap is presented based on its rating. Rating and probability default given by Moody’s Investors Service are used to calculate our CVA for a specific swap with different maturities. With this computation the influence of rating variation can be shown on CVA. Application is made to the analysis of Greek CDS variation during the period of Greek crisis between 2008 and 2011. The main point is the determination of correlation between the fluctuation of Greek CDS cumulative value and the variation of swap CVA due to change of rating.
Keywords: CDS, Computation, CVA, Greek Crisis, Interest Rate Swap, Maturity, Rating, Swap.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2503786 Sustainable Construction in Malaysia – Developers- Awareness
Authors: Nazirah Zainul Abidin
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The creation of a sustainable future depends on the knowledge and involvement of the people, as well as an understanding of the consequences of individual actions. Construction industry has long been associated with the detrimental effects to our mother earth. In Malaysia, the government, professional bodies and private companies are beginning to take heed in the necessity to reduce this environmental problem without restraining the need for development. This paper focuses on the actions undertaken by the Malaysian government, non-government organizations and construction players in promoting sustainability in construction. To ensure that those concerted efforts are not only skin deep in its impact, a survey was conducted to investigate the awareness of the developers regarding this issue and whether those developers has absorb the concept of sustainable construction in their current practices. The survey revealed that although the developers are aware of the rising issues on sustainability, little efforts are generated from them in implementing it. More effort is necessary to boost this application and further stimulate actions and strategies towards a sustainable built environment.
Keywords: Environmental sustainability, Malaysian construction industry, Malaysian developers, Sustainable construction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4594785 Creative Thinking Skill Approach Through Problem-Based Learning: Pedagogy and Practice in the Engineering Classroom
Authors: Halizah Awang, Ishak Ramly
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Problem-based learning (PBL) is one of the student centered approaches and has been considered by a number of higher educational institutions in many parts of the world as a method of delivery. This paper presents a creative thinking approach for implementing Problem-based Learning in Mechanics of Structure within a Malaysian Polytechnics environment. In the learning process, students learn how to analyze the problem given among the students and sharing classroom knowledge into practice. Further, through this course-s emphasis on problem-based learning, students acquire creative thinking skills and professional skills as they tackle complex, interdisciplinary and real-situation problems. Once the creative ideas are generated, there are useful additional techniques for tender ideas that will grow into a productive concept or solution. The combination of creative skills and technical abilities will enable the students to be ready to “hit-the-ground-running" and produce in industry when they graduate.Keywords: Creative Thinking Skills, Problem-based Learning, Problem Solving.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7323784 Security Architecture for Cloud Networking: A Survey
Authors: Vishnu Pratap Singh Kirar
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In the cloud computing hierarchy IaaS is the lowest layer, all other layers are built over it. Thus it is the most important layer of cloud and requisite more importance. Along with advantages IaaS faces some serious security related issue. Mainly Security focuses on Integrity, confidentiality and availability. Cloud computing facilitate to share the resources inside as well as outside of the cloud. On the other hand, cloud still not in the state to provide surety to 100% data security. Cloud provider must ensure that end user/client get a Quality of Service. In this report we describe possible aspects of cloud related security.
Keywords: Cloud Computing, Cloud Networking, IaaS, PaaS, SaaS, Cloud Security.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2244783 Characterization and Development of Anthropomorphic Phantoms Liver for Use in Nuclear Medicine
Authors: Ferreira F. C. L., Souza D. N., Rodrigues T. M. A., Cunha C. J., Dullius M. A., Andrade J. E., Sousa A. H., Vieira J. P. C., Carvalho Júnior A. B., Santos L. P. B., Passos R. O.
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The objective this study was to characterize and develop anthropomorphic liver phantoms in tomography hepatic procedures for quality control and improvement professionals in nuclear medicine. For the conformation of the anthropomorphic phantom was used in plaster and acrylic. We constructed three phantoms representing processes with liver cirrhosis. The phantoms were filled with 99mTc diluted with water to obtain the scintigraphic images. Tomography images were analyzed anterior and posterior phantom representing a body with a greater degree cirrhotic. It was noted that the phantoms allow the acquisition of images similar to real liver with cirrhosis. Simulations of hemangiomas may contribute to continued professional education of nuclear medicine, on the question of image acquisition, allowing of the study parameters such of the matrix, energy window and count statistics.Keywords: Nuclear medicine, liver phantom, control quality
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1678782 The Effects of Media Campaigns on Different Cultures
Authors: B. Al-Jenaibi
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The paper examines the Most public relations spots and advertisements dealing with drugs. For this reason, public service advertisements show Americans in activities with drugs and alcohol. The way that the advertisements are produced, viewers from the Middle East say these ads are not for them. They recognize the ads as strictly for Americans trying to overcome their problems with drugs and alcohol. Also, this paper explores the development of the advertisements which are ineffective in other cultures like the Islamic because the limited scope of the message does not have a major effect on the Islamic beliefs and practices.Keywords: Arab media campaign, Middle easy Advertisements, Islamic culture and American campaigns.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1980781 Real-Time Data Stream Partitioning over a Sliding Window in Real-Time Spatial Big Data
Authors: Sana Hamdi, Emna Bouazizi, Sami Faiz
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In recent years, real-time spatial applications, like location-aware services and traffic monitoring, have become more and more important. Such applications result dynamic environments where data as well as queries are continuously moving. As a result, there is a tremendous amount of real-time spatial data generated every day. The growth of the data volume seems to outspeed the advance of our computing infrastructure. For instance, in real-time spatial Big Data, users expect to receive the results of each query within a short time period without holding in account the load of the system. But with a huge amount of real-time spatial data generated, the system performance degrades rapidly especially in overload situations. To solve this problem, we propose the use of data partitioning as an optimization technique. Traditional horizontal and vertical partitioning can increase the performance of the system and simplify data management. But they remain insufficient for real-time spatial Big data; they can’t deal with real-time and stream queries efficiently. Thus, in this paper, we propose a novel data partitioning approach for real-time spatial Big data named VPA-RTSBD (Vertical Partitioning Approach for Real-Time Spatial Big data). This contribution is an implementation of the Matching algorithm for traditional vertical partitioning. We find, firstly, the optimal attribute sequence by the use of Matching algorithm. Then, we propose a new cost model used for database partitioning, for keeping the data amount of each partition more balanced limit and for providing a parallel execution guarantees for the most frequent queries. VPA-RTSBD aims to obtain a real-time partitioning scheme and deals with stream data. It improves the performance of query execution by maximizing the degree of parallel execution. This affects QoS (Quality Of Service) improvement in real-time spatial Big Data especially with a huge volume of stream data. The performance of our contribution is evaluated via simulation experiments. The results show that the proposed algorithm is both efficient and scalable, and that it outperforms comparable algorithms.Keywords: Real-Time Spatial Big Data, Quality Of Service, Vertical partitioning, Horizontal partitioning, Matching algorithm, Hamming distance, Stream query.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1056780 Semantic Web as an Enabling Technology for Better e-Services Addoption
Authors: Luka Pavlič, Marjan Heričko
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E-services have significantly changed the way of doing business in recent years. We can, however, observe poor use of these services. There is a large gap between supply and actual eservices usage. This is why we started a project to provide an environment that will encourage the use of e-services. We believe that only providing e-service does not automatically mean consumers would use them. This paper shows the origins of our project and its current position. We discuss the decision of using semantic web technologies and their potential to improve e-services usage. We also present current knowledge base and its real-world classification. In the paper, we discuss further work to be done in the project. Current state of the project is promising.Keywords: E-Services, E-Services Repository, Ontologies, Semantic Web
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1400779 Tobephobia: Teachers- Ineptitude to Manage Curriculum Change
Authors: P. Singh
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In this paper, Tobephobia (TBP) alludes to the fear of failure experienced by teachers to manage curriculum change. TBP is an emerging concept and it extends the boundaries of research in terms of how we view achievement and failure in education. Outcomes-based education (OBE) was introduced fifteen years ago in South African schools without simultaneously upgrading teachers- professional competencies. This exploratory research, therefore examines a simple question: What is the impact of TBP and OBE on teachers? Teacher ineptitude to cope with the OBE curriculum in the classroom is a serious problem affecting large numbers of South African teachers. This exploratory study sought to determine the perceived negative impact of OBE and TBP on teachers. A survey was conducted amongst 311 teachers in Port Elizabeth and Durban, South Africa. The results confirm the very negative impact of TBP and OBE on teachers. This exploratory study authenticates the existence of TBP.Keywords: Curriculum change, fear of failure in education, outcomes-based education, Tobephobia.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2133778 Impact of Positive Psychology Education and Interventions on Well-Being: A Study of Students Engaged in Pastoral Care
Authors: Inna R. Edara, Haw-Lin Wu
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Positive psychology investigates human strengths and virtues and promotes well-being. Relying on this assumption, positive interventions have been continuously designed to build pleasure and happiness, joy and contentment, engagement and meaning, hope and optimism, satisfaction and gratitude, spirituality, and various other positive measures of well-being. In line with this model of positive psychology and interventions, this study investigated certain measures of well-being in a group of 45 students enrolled in an 18-week positive psychology course and simultaneously engaged in service-oriented interventions that they chose for themselves based on the course content and individual interests. Students’ well-being was measured at the beginning and end of the course. The well-being indicators included positive automatic thoughts, optimism and hope, satisfaction with life, and spirituality. A paired-samples t-test conducted to evaluate the impact of class content and service-oriented interventions on students’ scores of well-being indicators indicated statistically significant increase from pre-class to post-class scores. There were also significant gender differences in post-course well-being scores, with females having higher levels of well-being than males. A two-way between groups analysis of variance indicated a significant interaction effect of age by gender on the post-course well-being scores, with females in the age group of 56-65 having the highest scores of well-being in comparison to the males in the same age group. Regression analyses indicated that positive automatic thought significantly predicted hope and satisfaction with life in the pre-course analysis. In the post-course regression analysis, spiritual transcendence made a significant contribution to optimism, and positive automatic thought made a significant contribution to both hope and satisfaction with life. Finally, a significant test between pre-course and post-course regression coefficients indicated that the regression coefficients at pre-course were significantly different from post-course coefficients, suggesting that the positive psychology course and the interventions were helpful in raising the levels of well-being. The overall results suggest a substantial increase in the participants’ well-being scores after engaging in the positive-oriented interventions, implying a need for designing more positive interventions in education to promote well-being.
Keywords: Hope, optimism, positive automatic thoughts, satisfaction with life, spirituality, well-being.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 965777 Security Model of a Unified Communications and Integrated Collaborations System in the Health Sector Environment of Developing Countries: A Case of Uganda
Authors: Excellence Favor, Bakari M. M. Mwinyiwiwa
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Access to information holds the key to the empowerment of everybody despite where they are living. This research has been carried out in respect of the people living in developing countries, considering their plight and complex geographical, demographic, social-economic conditions surrounding the areas they live, which hinder access to information and of professionals providing services such as medical workers, which has led to high death rates and development stagnation. Research on Unified Communications and Integrated Collaborations (UCIC) system in the health sector of developing countries aims at creating a possible solution of bridging the digital canyon among the communities. The system is meant to deliver services in a seamless manner to assist health workers situated anywhere to be accessed easily and access information which will enhance service delivery. The proposed UCIC provides the most immersive telepresence experience for one-to-one or many-to-many meetings. Extending to locations anywhere in the world, the transformative platform delivers Ultra-low operating costs through the use of general purpose networks and using special lenses and track systems. The essence of this study is to create a security model for the deployment of the UCIC system in the health sector of developing countries. The model approach used for building the UCIC system security carefully considers the specific requirements for the health sector environment organization such as data centre, national, regional and district hospitals, and health centers IV, III, II and I and then builds the single best possible secure network to meet their needs. The security model demonstrates on how the components of the UCIC system will be protected physically and logically in the health sector environment. The UCIC system once adopted and implemented correctly will bring enhancement to the speed and quality of services offered by health workers. The capacities of UCIC will help health workers shorten decision cycles, accelerate service delivery and save lives by speeding access to information and by making it possible for all health workers and patients to collaborate ubiquitously.
Keywords: Developing Countries, Health Sector Environment, Security, Unified Communications and Integrated Collaborations.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1529776 The Effect of Innovation Factors to Customer Loyalty by Structural Equation Model
Authors: M. Dachyar, Fatkhurrohman
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Innovation is being view from four areas of innovation, product, service, technology, and marketing. Whereas customer loyalty is composed of customer expectation, perceived quality, perceived value, corporate image, customer satisfaction, customer trust/confidence, customer commitment, customer complaint, and customer loyalty. This study aimed to investigate the influence of innovation factors to customer loyalty to GSM in the telecom companies where use of products and services. Structural Equation Modeling (SEM) using to analyze innovation factors. It was found the factor of innovation have significant influence on customer loyalty.Keywords: Innovation, telecommunication, customer loyalty, SEM
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3429775 The Study of Cost Accounting in S Company Based On TDABC
Authors: Heng Ma
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Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.
Keywords: Third-party logistics enterprises, TDABC, cost management, S company.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2435774 Virtual Science Hub: An Open Source Platform to Enrich Science Teaching
Authors: Enrique Barra, Aldo Gordillo, Juan Quemada
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This paper presents the Virtual Science Hub platform. It is an open source platform that combines a social network, an e-learning authoring tool, a videoconference service and a learning object repository for science teaching enrichment. These four main functionalities fit very well together. The platform was released in April 2012 and since then it has not stopped growing. Finally we present the results of the surveys conducted and the statistics gathered to validate this approach.
Keywords: E-learning, platform, authoring tool, science teaching.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3521773 Empirical Study from Final Exams of Computer Science Courses Demystifying the Notion of 'an Average Software Engineer'
Authors: Alex Elentukh
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The paper is based on data collected from final exams administered during five years teaching the graduate course in software engineering. The visualization instrument with four distinct personas has been used to improve effectiveness of each class. The study offers a plethora of clues toward students' behavioral preferences. Diversity among students (professional background, physical proximity) is too significant to assume a single face of a learner. This is particularly true for a body of on-line graduate students in computer science. Conclusions of the study (each learner is unique and each class is unique) are extrapolated to demystify the notion of an 'average software engineer'. An immediate direction for an educator is to assure a course applies to a wide audience of very different individuals. On another hand, a student should be clear about his/her abilities and preferences - to follow the most effective learning path.
Keywords: K.3.2 computer & information science education, learner profiling, adaptive learning, software engineering.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 650772 Approaches to Developing Semantic Web Services
Authors: Jorge Cardoso
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It has been recognized that due to the autonomy and heterogeneity, of Web services and the Web itself, new approaches should be developed to describe and advertise Web services. The most notable approaches rely on the description of Web services using semantics. This new breed of Web services, termed semantic Web services, will enable the automatic annotation, advertisement, discovery, selection, composition, and execution of interorganization business logic, making the Internet become a common global platform where organizations and individuals communicate with each other to carry out various commercial activities and to provide value-added services. This paper deals with two of the hottest R&D and technology areas currently associated with the Web – Web services and the semantic Web. It describes how semantic Web services extend Web services as the semantic Web improves the current Web, and presents three different conceptual approaches to deploying semantic Web services, namely, WSDL-S, OWL-S, and WSMO.Keywords: Semantic Web, Web service, Web process, WWW
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1436771 Goodwill in the Current Greek Accounting Environment
Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos
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The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.
Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2114770 Brazilian Constitution and the Fundamental Right to Sanitation
Authors: Michely Vargas Delpupo, José Geraldo Romanello Bueno
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The right to basic sanitation, was elevated to the category of fundamental right by the Constitution of 1988 to protect the ecologically balanced environment, ensuring social rights to health and adequate housing and put the dignity of the human person as the foundation of the Brazilian Democratic State. Before their essentiality to humans, this article seeks to understand why universal access to basic sanitation is a goal so difficult to achieve in Brazil. Therefore, this research uses the deductive and analytical method. Given the nature of the research literature, research techniques were centered in specialized books on the subject, journals, theses and dissertations, laws, relevant law case and raising social indicators relating to the theme. The relevance of the topic stems, among other things, the fact that sanitation services are essential for a dignified life, i.e., everyone is entitled to the maintenance of the necessary existence conditions are satisfied. However, the effectiveness of this right is undermined in society, since Brazil has huge deficit in sanitation services, denying thus a worthy life to most of the population. Thus, it can be seen that the provision of water and sewage services in Brazil is still characterized by a large imbalance, since the municipalities with lower population index have greater disability in the sanitation service. The truth is that the precariousness of water and sewage services in Brazil is still very concentrated in the North and Northeast regions, limiting the effective implementation of the Law 11.445/2007 in the country. Therefore, there is urgent need for a positive service by the State in the provision of sanitation services in order to prevent and control disease, improve quality of life and productivity of individuals, besides preventing contamination of water resources. More than just social and economic necessity, there is a government duty to implement such services. In this sense, given the current scenario, to achieve universal access to basic sanitation imposes many hurdles. These are mainly in the field of properly formulated and implemented public policies, i.e., it requires an excellent institutional organization, management services, strategic planning, social control, in order to provide answers to complex challenges.Keywords: Fundamental rights, sanitation, universal access.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1631769 Assessing Stakeholders’ Interests in Postal Security
Authors: T. Männistö, M. Finger
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The events of October 2010, where terrorists managed to get explosive devices onboard of three passenger aircrafts and two air freighters, demonstrated weaknesses of the international air cargo and airmail security. Ever since, postal security has gained interest among policymakers and authorities. This study augments the limited body of academic literature on the topic bydemarcating areas of postal security, identifying relevant stakeholders in each area, and investigating why these stakeholders engage in postal security. Research is based on a case study on Swiss Post’s mail service.
Keywords: Dangerous goods, mail bombs, postal security, supply chain security, theft of mail, trafficking.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1683768 A Study on the Mobile Web Generating using Element of User Experience
Authors: Heeae Ko, Jongkeun Kim, Kunjung Sim, Kunho Sim, Yonghwan Lim
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As mobile service's subscriber is increasing; mobile contents services are getting more and more variables. So, mobile contents development needs not only contents design but also guideline for just mobile. And when mobile contents are developed, it is important to pass the limit and restriction of the mobile. The restrictions of mobile are small browser and screen size, limited download size and uncomfortable navigation. So each contents of mobile guideline will be presented for user's usability, easy of development and consistency of rule. This paper will be proposed methodology which is each contents of mobile guideline. Mobile web will be developed by mobile guideline which I proposed.Keywords: Guideline, interface, mobile, mobile computing, userexperience.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1664767 Home-Network Security Model in Ubiquitous Environment
Authors: Dong-Young Yoo, Jong-Whoi Shin, Jin-Young Choi
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Social interest and demand on Home-Network has been increasing greatly. Although various services are being introduced to respond to such demands, they can cause serious security problems when linked to the open network such as Internet. This paper reviews the security requirements to protect the service users with assumption that the Home-Network environment is connected to Internet and then proposes the security model based on the requirement. The proposed security model can satisfy most of the requirements and further can be dynamically applied to the future ubiquitous Home-Networks.Keywords: Home-Network, Security, Vulnerability, Response, Countermeasure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1606766 The Relationships between Human Resource Management and Entrepreneurship: Case Study SME in Thailand
Authors: Bella Llego
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This study aims to investigate the relationships between human resource management and entrepreneurship in the view of owner-managers and employees, and among employees with in the SME in Thailand. The research method used qualitative method to confirm the phenomenology interest with top management position which women are regarding their career path by using purposive sampling method. The results showed that human resources management has positive relate with the corporate entrepreneurship are including the recruitment process, training worker, professional career development and reward system impact to entrepreneur’s knowledge and innovation of corporate entrepreneurship in respectively to bring a very reliable way. Then, the key informant suggested that women’s career experiences predisposed them to find an alternative route for entrepreneurship, despite having achieved top management. The understanding factors that successfully contribute to the development of women entrepreneurs from career development perspective are critical endeavour for any type of organization as well.
Keywords: Entrepreneurship, firm performance, human resource management, work efficiency.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3384765 Principal Role and School Structure
Authors: Behnaz Mohajeran, Alireza Ghaleei
Abstract:
This main purpose of the study reported here was to investigate the extent to which the form of school governance (particularly decision-making) had an impact upon the effectiveness of the school with reference to parental involvement, planning and budgeting, professional development of teachers, school facilities and resources, and student outcomes. Particular attention was given to decision-making within the governance arrangements. The study was based on four case studies of high schools in New South Wales, Australia including one government school, one independent Christian community school, one independent Catholic school, and one Catholic systemic school. The focus of the research was principals, teachers, parents, and students of four schools with varying governance structures. To gain a greater insight into the issues, the researchers collected information by questionnaire, semi-structured interview, and review of school key documents. This study found that it was not so much structure but the centrality of the school Principal and the way that the Principal perceived his/her roles in relation to others that impacted most on school governance.Keywords: governance structure, principal role, schooleffectiveness, stakeholder involvement
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