Search results for: project risk management
3526 Systems Engineering Management Using Transdisciplinary Quality System Development Lifecycle Model
Authors: Mohamed Asaad Abdelrazek, Amir Taher El-Sheikh, M. Zayan, A.M. Elhady
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The successful realization of complex systems is dependent not only on the technology issues and the process for implementing them, but on the management issues as well. Managing the systems development lifecycle requires technical management. Systems engineering management is the technical management. Systems engineering management is accomplished by incorporating many activities. The three major activities are development phasing, systems engineering process and lifecycle integration. Systems engineering management activities are performed across the system development lifecycle. Due to the ever-increasing complexity of systems as well the difficulty of managing and tracking the development activities, new ways to achieve systems engineering management activities are required. This paper presents a systematic approach used as a design management tool applied across systems engineering management roles. In this approach, Transdisciplinary System Development Lifecycle (TSDL) Model has been modified and integrated with Quality Function Deployment. Hereinafter, the name of the systematic approach is the Transdisciplinary Quality System Development Lifecycle (TQSDL) Model. The QFD translates the voice of customers (VOC) into measurable technical characteristics. The modified TSDL model is based on Axiomatic Design developed by Suh which is applicable to all designs: products, processes, systems and organizations. The TQSDL model aims to provide a robust structure and systematic thinking to support the implementation of systems engineering management roles. This approach ensures that the customer requirements are fulfilled as well as satisfies all the systems engineering manager roles and activities.Keywords: Axiomatic design, quality function deployment, systems engineering management, system development lifecycle.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17583525 A Structural Equation Model of Knowledge Management Based On Organizational Climate in Universities
Authors: F. Nazem, M. Mozaiini, A. Seifi
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The purpose of the present study was to provide a structural model of knowledge management in universities based on organizational climate. The population of the research included all employees of Islamic Azad University (IAU). The sample consisted of 1590 employees selected using stratified and cluster random sampling method. The research instruments were two questionnaires which were administered in 78 IAU branches and education centers: Sallis and Jones’s (2002) Knowledge Management Questionnaire (α= 0.97); and Latwin & Stringer’s (1968) Organizational Climate Questionnaire (α= 0.83). The results of path analysis using LISREL software indicated that dimensions of organizational climate had a direct effect on knowledge management with the indices of 0.94. The model also showed that the factor of support in organizational climate had the highest direct effect on the knowledge management.
Keywords: Knowledge management, Organizational climate, Structural model, Universities.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22873524 Device Discover: A Component for Network Management System using Simple Network Management Protocol
Authors: Garima Gupta, Daya Gupta
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Virtually all existing networked system management tools use a Manager/Agent paradigm. That is, distributed agents are deployed on managed devices to collect local information and report it back to some management unit. Even those that use standard protocols such as SNMP fall into this model. Using standard protocol has the advantage of interoperability among devices from different vendors. However, it may not be able to provide customized information that is of interest to satisfy specific management needs. In this dissertation work, different approaches are used to collect information regarding the devices attached to a Local Area Network. An SNMP aware application is being developed that will manage the discovery procedure and will be used as data collector.Keywords: ICMP Scanner, Network Discovery, NetworkManagement, SNMP Scanner.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16663523 Satisfaction on English Language Learning with Online System
Authors: Suwaree Yordchim, Toby J. Gibbs
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The objective is to study the satisfaction on English with an online learning. Online learning system mainly consists of English lessons, exercises, tests, web boards, and supplementary lessons for language practice. The sample groups are 80 Thai students studying English for Business Communication, majoring in Hotel and Lodging Management. The data are analyzed by mean, standard deviation (S.D.) value from the questionnaires. The results were found that the most average of satisfaction on academic aspects are technological searching tool through E-learning system that support the students’ learning (4.51), knowledge evaluation on pre-post learning and teaching (4.45), and change for project selections according to their interest, subject contents including practice in the real situations (4.45), respectively.
Keywords: English Learning, Online System, Satisfaction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 26143522 Information Technologies in Human Resources Management - Selected Examples
Authors: A. Karasek
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Rapid growth of Information Technologies (IT) has had huge influence on enterprises, and it has contributed to its promotion and increasingly extensive use in enterprises. Information Technologies have to a large extent determined the processes taking place in an enterprise; what is more, IT development has brought the need to adopt a brand new approach to human resources management in an enterprise. The use of IT in human resource management (HRM) is of high importance due to the growing role of information and information technologies. The aim of this paper is to evaluate the use of information technologies in human resources management in enterprises. These practices will be presented in the following areas: recruitment and selection, development and training, employee assessment, motivation, talent management, personnel service. Results of conducted survey show diversity of solutions applied in particular areas of human resource management. In the future, further development in this area should be expected, as well as integration of individual HRM areas, growing mobile-enabled HR processes and their transfer into the cloud. Presented IT solutions applied in HRM are highly innovative, which is of great significance due to their possible implementation in other enterprises.Keywords: E-HR, human resources management, HRM practices, HRMS, information technologies.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 55273521 The Place and Effects of Information Management in Corporate Identity
Authors: H. Buluthan Cetintas
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Corporate identity, which has several advantages such that the employees become integrated with their corporations, corporation is distinguished from its competitors and it is recognized by the masses, is the total of the distinctive corporate features that and corporation has. That the information takes part in production as a more important component than labor and capital has required that the corporations are reorganized as information-based. Therefore, information and its management have reached a basic and prevalent position in having sustainable competitive advantage. Thanks to the information management which regulates the information and makes it reachable and available, information will be produced in line with a specific purpose in the corporations and be used in all the corporate processes. As an auxiliary power for increase in the economic potential, efficiency and productivity of the corporation, corporate identity consists of four components. These are corporate philosophy, corporate design, corporate behavior and corporate communication. In this study, the effects of the information management on corporate identity are discussed from the point of these four elements.
Keywords: Corporate identity, information management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14863520 A Goal-Oriented Social Business Process Management Framework
Authors: Mohammad Ehson Rangiha, Bill Karakostas
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Social Business Process Management (SBPM) promises to overcome limitations of traditional BPM by allowing flexible process design and enactment through the involvement of users from a social community. This paper proposes a meta-model and architecture for socially driven business process management systems. It discusses the main facets of the architecture such as goalbased role assignment that combines social recommendations with user profile, and process recommendation, through a real example of a charity organization.
Keywords: Business Process Management, Goal-Based Modelling, Process Recommendation Social Collaboration, Social BPM.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25683519 Impact of Liquidity Crunch on Interbank Network
Authors: I. Lucas, N. Schomberg, F-A. Couturier
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Most empirical studies have analyzed how liquidity risks faced by individual institutions turn into systemic risk. Recent banking crisis has highlighted the importance of grasping and controlling the systemic risk, and the acceptance by Central Banks to ease their monetary policies for saving default or illiquid banks. This last point shows that banks would pay less attention to liquidity risk which, in turn, can become a new important channel of loss. The financial regulation focuses on the most important and “systemic” banks in the global network. However, to quantify the expected loss associated with liquidity risk, it is worth to analyze sensitivity to this channel for the various elements of the global bank network. A small bank is not considered as potentially systemic; however the interaction of small banks all together can become a systemic element. This paper analyzes the impact of medium and small banks interaction on a set of banks which is considered as the core of the network. The proposed method uses the structure of agent-based model in a two-class environment. In first class, the data from actual balance sheets of 22 large and systemic banks (such as BNP Paribas or Barclays) are collected. In second one, to model a network as closely as possible to actual interbank market, 578 fictitious banks smaller than the ones belonging to first class have been split into two groups of small and medium ones. All banks are active on the European interbank network and have deposit and market activity. A simulation of 12 three month periods representing a midterm time interval three years is projected. In each period, there is a set of behavioral descriptions: repayment of matured loans, liquidation of deposits, income from securities, collection of new deposits, new demands of credit, and securities sale. The last two actions are part of refunding process developed in this paper. To strengthen reliability of proposed model, random parameters dynamics are managed with stochastic equations as rates the variations of which are generated by Vasicek model. The Central Bank is considered as the lender of last resort which allows banks to borrow at REPO rate and some ejection conditions of banks from the system are introduced.
Liquidity crunch due to exogenous crisis is simulated in the first class and the loss impact on other bank classes is analyzed though aggregate values representing the aggregate of loans and/or the aggregate of borrowing between classes. It is mainly shown that the three groups of European interbank network do not have the same response, and that intermediate banks are the most sensitive to liquidity risk.
Keywords: Systemic Risk, Financial Contagion, Liquidity Risk, Interbank Market, Network Model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20263518 Simulation of Polymeric Precursors Production from Wine Industrial Organic Wastes
Authors: Tanapoom Phuncharoen, Tawiwat Sriwongsa, Kanita Boonruang, Apichit Svang-ariyaskul
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The production of Dimethyl acetal, Isovaleradehyde and Pyridine were simulated using Aspen Plus simulation. Upgrading cleaning water from wine industrial production is the main objective of the project. The winery waste composes of Acetaldehyde, Methanol, Ethyl Acetate, 1-propanol, water, iso-amyl alcohol and iso-butyl alcohol. The project is separated into three parts; separation, reaction, and purification. Various processes were considered to maximize the profit along with obtaining high purity and recovery of each component with optimum heat duty. The results show a significant value of the product with purity more than 75% and recovery over 98%.
Keywords: Dimethyl acetal, Pyridine, wine, Aspen Plus, Isovaleradehyde, polymeric precursors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24393517 Information Retrieval in the Semantic LIFE Personal Digital Memory Framework
Authors: Hanh Huu Hoang, Tho Manh Nguyen
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Ever increasing capacities of contemporary storage devices inspire the vision to accumulate (personal) information without the need of deleting old data over a long time-span. Hence the target of SemanticLIFE project is to create a Personal Information Management system for a human lifetime data. One of the most important characteristics of the system is its dedication to retrieve information in a very efficient way. By adopting user demands regarding the reduction of ambiguities, our approach aims at a user-oriented and yet powerful enough system with a satisfactory query performance. We introduce the query system of SemanticLIFE, the Virtual Query System, which uses emerging Semantic Web technologies to fulfill users- requirements.Keywords: Ontology-based Information Retrieval, Digital Memories, SemanticLIFE.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13463516 MC and IC – What Is the Relationship?
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17913515 The Risk of In-work Poverty and Family Coping Strategies
Authors: A. Banovcinova, M. Zakova
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Labor market activity and paid employment should be a key factor in protecting individuals and families from falling into poverty and providing them with sufficient resources to meet the needs of their members. However, due to various processes in the labor market as well as the influence of individual factors and often insufficient social capital, there is a relatively large group of households that cannot eliminate paid employment and find themselves in a state of so-called working poverty. The aim of the research was to find out what strategies families use in managing poverty and meeting their needs and which of these strategies prevail in the Slovak population. A quantitative research strategy was chosen. The method of data collection was a structured interview focused on finding out the use of individual management strategies and also selected demographic indicators. The research sample consisted of members of families in which at least one member has a paid job. The condition for inclusion in the research was that the family's income did not exceed 60% of the national median equalized disposable income. The analysis of the results showed 5 basic areas to which management strategies are related - work, financial security, needs, social contacts and perception of the current situation. The prevailing strategies were strategies aimed at increasing and streamlining labor market activity and the planned and effective management of the family budget. Strategies that were rejected were mainly related to debt creation. The results make it possible to identify the preferred ways of managing poverty in individual areas of life, as well as the factors that influence this behavior. This information is important for working with families living in a state of working poverty and can help professionals develop positive ways of coping for families.
Keywords: Copying strategies, family, in-work poverty, quantitative research.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6103514 Practical Application of Simulation of Business Processes
Authors: Markéta Gregušová, Vladimíra Schindlerová, Ivana Šajdlerová, Petr Mohyla, Jan Kedroň
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Company managers are always looking for more and more opportunities to succeed in today's fiercely competitive market. To maintain your place among the successful companies on the market today or to come up with a revolutionary business idea is much more difficult than before. Each new or improved method, tool, or approach that can improve the functioning of business processes or even of the entire system is worth checking and verification. The use of simulation in the design of manufacturing systems and their management in practice is one of the ways without increased risk, which makes it possible to find the optimal parameters of manufacturing processes and systems. The paper presents an example of use of simulation for solution of the bottleneck problem in the concrete company.
Keywords: Practical applications, business processes, systems, simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30333513 A Smart Monitoring System for Preventing Gas Risks in Indoor
Authors: Gyoutae Park, Geunjun Lyu, Yeonjae Lee, Wooksuk Kim, Jaheon Gu, Sanguk Ahn, Hiesik Kim
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In this paper, we propose a system for preventing gas risks through the use of wireless communication modules and intelligent gas safety appliances. Our system configuration consists of an automatic extinguishing system, detectors, a wall-pad, and a microcomputer controlled micom gas meter to monitor gas flow and pressure as well as the occurrence of earthquakes. The automatic fire extinguishing system checks for both combustible gaseous leaks and monitors the environmental temperature, while the detector array measures smoke and CO gas concentrations. Depending on detected conditions, the micom gas meter cuts off an inner valve and generates a warning, the automatic fire-extinguishing system cuts off an external valve and sprays extinguishing materials, or the sensors generate signals and take further action when smoke or CO are detected. Information on intelligent measures taken by the gas safety appliances and sensors are transmitted to the wall-pad, which in turn relays this as real time data to a server that can be monitored via an external network (BcN) connection to a web or mobile application for the management of gas safety. To validate this smart-home gas management system, we field-tested its suitability for use in Korean apartments under several scenarios.Keywords: Gas sensor, leak, gas safety, gas meter, gas risk, wireless communication.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27193512 New Identity Management Scheme and its Formal Analysis
Authors: Jeonghoon Han, Hanjae Jeong, Dongho Won, Seungjoo Kim
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As the Internet technology has developed rapidly, the number of identities (IDs) managed by each individual person has increased and various ID management technologies have been developed to assist users. However, most of these technologies are vulnerable to the existing hacking methods such as phishing attacks and key-logging. If the administrator-s password is exposed, an attacker can access the entire contents of the stolen user-s data files in other devices. To solve these problems, we propose here a new ID management scheme based on a Single Password Protocol. The paper presents the details of the new scheme as well as a formal analysis of the method using BAN Logic.Keywords: Anti-phishing, BAN Logic, ID management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15263511 Using Knowledge Management for Creating Knowledge Society through e-Government Services in Montenegro
Authors: Tamara Djurickovic
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The waves of eGovernment are rising very fast through almost all public administration, or at least most of the public administrations around the world, and not only the public administration, but also the entire government and all of their organization as a whole. The government uses information technology, and above all the internet or web network, to facilitate the exchange of services between government agencies and citizens, businesses, employees and other non-governmental agencies. With efficient and transparent information exchange, the information becomes accessible to the society (citizens, business, employees etc.), and as a result of these processes the society itself becomes the information society or knowledge society. This paper discusses the knowledge management for eGovernment development in significance and role. Also, the paper reviews the role of virtual communities as a knowledge management mechanism to support eGovernment in Montenegro. It explores the need for knowledge management in eGovernment, identifies knowledge management technologies, and highlights the challenges for developing countries, such as Montenegro in the implementation of eGovernment. The paper suggests that knowledge management is needed to facilitate information exchange and transaction processing with citizens, as well as to enable creation of knowledge society.Keywords: information, eGovernment, knowledge management, knowledge society
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15573510 Maintenance Management System for Upstream Operations in Oil and Gas Industry: Case Study
Authors: Wan Hasrulnizzam Wan Mahmood, Mohd Nizam Ab Rahman, Husiah Mazli, Baba Md Deros
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This paper explores the plant maintenance management system that has been used by giant oil and gas company in Malaysia. The system also called as PMMS used to manage the upstream operations for more than 100 plants of the case study company. Moreover, from the observations, focus group discussion with PMMS personnel and application through simulation (SAP R/3), the paper reviews the step-by-step approach and the elements that required for the PMMS. The findings show that the PMMS integrates the overall business strategy in upstream operations that consist of asset management, work management and performance management. In addition, PMMS roles are to help operations personnel organize and plan their daily activities, to improve productivity and reduce equipment downtime and to help operations management analyze the facilities and create performance, and to provide and maintain the operational effectiveness of the facilities.
Keywords: Maintenance, Oil and Gas Industry, Upstream Operations
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 125363509 Automation of the Maritime UAV Command, Control, Navigation Operations, Simulated in Real-Time Using Kinect Sensor: A Feasibility Study
Authors: Regius Asiimwe, Amir Anvar
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This paper describes the process used in the automation of the Maritime UAV commands using the Kinect sensor. The AR Drone is a Quadrocopter manufactured by Parrot [1] to be controlled using the Apple operating systems such as iPhones and Ipads. However, this project uses the Microsoft Kinect SDK and Microsoft Visual Studio C# (C sharp) software, which are compatible with Windows Operating System for the automation of the navigation and control of the AR drone. The navigation and control software for the Quadrocopter runs on a windows 7 computer. The project is divided into two sections; the Quadrocopter control system and the Kinect sensor control system. The Kinect sensor is connected to the computer using a USB cable from which commands can be sent to and from the Kinect sensors. The AR drone has Wi-Fi capabilities from which it can be connected to the computer to enable transfer of commands to and from the Quadrocopter. The project was implemented in C#, a programming language that is commonly used in the automation systems. The language was chosen because there are more libraries already established in C# for both the AR drone and the Kinect sensor. The study will contribute toward research in automation of systems using the Quadrocopter and the Kinect sensor for navigation involving a human operator in the loop. The prototype created has numerous applications among which include the inspection of vessels such as ship, airplanes and areas that are not accessible by human operators.Keywords: UAV, AR drone, Kinect Sensors, Automation, Real time, C sharp, Microsoft Kinect SDK.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29333508 Coastal Vulnerability Index and Its Projection for Odisha Coast, East Coast of India
Authors: Bishnupriya Sahoo, Prasad K. Bhaskaran
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Tropical cyclone is one among the worst natural hazards that results in a trail of destruction causing enormous damage to life, property, and coastal infrastructures. In a global perspective, the Indian Ocean is considered as one of the cyclone prone basins in the world. Specifically, the frequency of cyclogenesis in the Bay of Bengal is higher compared to the Arabian Sea. Out of the four maritime states in the East coast of India, Odisha is highly susceptible to tropical cyclone landfall. Historical records clearly decipher the fact that the frequency of cyclones have reduced in this basin. However, in the recent decades, the intensity and size of tropical cyclones have increased. This is a matter of concern as the risk and vulnerability level of Odisha coast exposed to high wind speed and gusts during cyclone landfall have increased. In this context, there is a need to assess and evaluate the severity of coastal risk, area of exposure under risk, and associated vulnerability with a higher dimension in a multi-risk perspective. Changing climate can result in the emergence of a new hazard and vulnerability over a region with differential spatial and socio-economic impact. Hence there is a need to have coastal vulnerability projections in a changing climate scenario. With this motivation, the present study attempts to estimate the destructiveness of tropical cyclones based on Power Dissipation Index (PDI) for those cyclones that made landfall along Odisha coast that exhibits an increasing trend based on historical data. The study also covers the futuristic scenarios of integral coastal vulnerability based on the trends in PDI for the Odisha coast. This study considers 11 essential and important parameters; the cyclone intensity, storm surge, onshore inundation, mean tidal range, continental shelf slope, topo-graphic elevation onshore, rate of shoreline change, maximum wave height, relative sea level rise, rainfall distribution, and coastal geomorphology. The study signifies that over a decadal scale, the coastal vulnerability index (CVI) depends largely on the incremental change in variables such as cyclone intensity, storm surge, and associated inundation. In addition, the study also performs a critical analysis on the modulation of PDI on storm surge and inundation characteristics for the entire coastal belt of Odisha State. Interestingly, the study brings to light that a linear correlation exists between the storm-tide with PDI. The trend analysis of PDI and its projection for coastal Odisha have direct practical applications in effective coastal zone management and vulnerability assessment.
Keywords: Bay of Bengal, coastal vulnerability index, power dissipation index, tropical cyclone.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13073507 Application of Vortex Induced Vibration Energy Generation Technologies to the Offshore Oil and Gas Platform: The Preliminary Study
Authors: M. A. Zahari, S. S. Dol
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The global demand for continuous and eco-friendly renewable energy as alternative to fossils fuels is large and ever growing in nowadays. This paper will focus on capability of Vortex Induced Vibration (VIV) phenomenon in generating alternative energy for offshore platform application. In order to maximize the potential of energy generation, the effects of lock in phenomenon and different geometries of cylinder were studied in this project. VIV is the motion induced on bluff body which creates alternating lift forces perpendicular to fluid flow. Normally, VIV is unwanted in order to prevent mechanical failure of the vibrating structures. But in this project, instead of eliminating these vibrations, VIV will be exploited to transform these vibrations into a valuable resource of energy.
Keywords: Vortex Induced Vibration, Vortex Shedding, Renewable Energy
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37593506 Enhancing Supply Chain Agility by Deploying Competence Management and the Supply Chain Operations Model
Authors: N. Sefiani, L. Chraibi, K. Reklaoui, Y. Sefiani
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Currently, business environment is characterized by pressure caused by stiff competition, constant changes (e.g., product/ technological innovations, decreasing product lifecycles, and product proliferation), and a high level of market uncertainty band unpredictability. The agility of the Supply Chain Management (SCM) is clearly identified as a key factor for success and a strategic essential lever. This paper explores the impact of deploying competence management and Supply Chain Operations Reference (SCOR) model on firm performance. Our approach is based on a systemic view by considering the SCOR reference model as the heart of competence management system.
Keywords: Competence, competence management, performance, SCOR model and agility.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12293505 Perspectives of Financial Reporting Harmonization
Authors: Sorana M. Manoiu, Razvan V. Mustata, Jiří Strouhal, Carmen G. Bonaci, Dumitru Matis, Jiřina Bokšová
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In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Keywords: Convergence, harmonization, FASB, IASB, IFRS, US GAAP.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35723504 Structured Phospholipids from Commercial Soybean Lecithin Containing Omega-3 Fatty Acids Reduces Atherosclerosis Risk in Male Sprague dawley Rats which Fed with an Atherogenic Diet
Authors: Jaya Mahar Maligan, Teti Estiasih, Joni Kusnadi
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Structured phospholipids from commercial soybean lecithin with oil enriched omega-3 fatty acid form by product of tuna canning is alternative procedure to provides the stability of omega-3 fatty acid structure and increase these bioactive function in metabolism. Best treatment condition was obtain in 18 hours acidolysis reaction with 30% enzyme concentration, which EPADHA incorporation level was 127,47 mg/g and incorporation percentage of EPA-DHA was 51,04% at phospholipids structure. This structured phospolipids could reduce atherosclerosis risk in male Sprague dawley rat. Provision of structured phospholipids has significant effect (α = 0.05) on changes in lipid profile, intima-media thickness of aorta rats (male Sprague dawley) fed atherogenic diet. Structured phospholipids intake can lower total cholesterol 78.36 mg/dL, total triglycerides 94,57 mg/dL, LDL levels 87.08 mg/dL and increased HDL level as much as 12,64 mg/dL in 10 weeks cares. Structured phospholipids intake also can prevent the thickening of the intima-media layer of the aorta.Keywords: Structured phospholipids, commercial soybean lecithin, omega-3 fatty acid, atherosclerosis risk.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25623503 Strategic Management Accounting: Implementation and Control
Authors: Alireza Azimi Sani
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This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.
Keywords: Accounting, balanced scorecard, profit-linked, strategic management, variance analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 50213502 A Multiagent System for Distributed Systems Management
Authors: H. M. Kelash, H. M. Faheem, M. Amoon
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The demand for autonomous resource management for distributed systems has increased in recent years. Distributed systems require an efficient and powerful communication mechanism between applications running on different hosts and networks. The use of mobile agent technology to distribute and delegate management tasks promises to overcome the scalability and flexibility limitations of the currently used centralized management approach. This work proposes a multiagent system that adopts mobile agents as a technology for tasks distribution, results collection, and management of resources in large-scale distributed systems. A new mobile agent-based approach for collecting results from distributed system elements is presented. The technique of artificial intelligence based on intelligent agents giving the system a proactive behavior. The presented results are based on a design example of an application operating in a mobile environment.Keywords: distributed management, distributed systems, efficiency, mobile agent, multiagent, response time
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20853501 Urban Development from the Perspective of Lou Gang Polder System: Taihu Lake, Huzhou as an Example
Authors: Wei Bin Shen
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Lou Gang world irrigation project heritage in Taihu Lake is a systematic irrigation project integrating water conservancy, ecology and culture. Through the methods of historical documents and field investigation, this paper deeply analyzes the formation history, connotation and value of Lou Gang polder system: Lou Gang heritage, describes in detail the relationship between Lou Gang polder system in Taihu Lake and the development and evolution of Huzhou City, and initially explores the protection and Utilization Strategies of Lou Gang water conservancy cultural heritage resources in Taihu Lake from the current situation.
Keywords: Lou Gang, protection strategy, urban evolution, water conservancy cultural heritage.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7363500 Blueprinting of a Normalized Supply Chain Processes: Results in Implementing Normalized Software Systems
Authors: Bassam Istanbouli
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With the technology evolving every day and with the increase in global competition, industries are always under the pressure to be the best. They need to provide good quality products at competitive prices, when and how the customer wants them. In order to achieve this level of service, products and their respective supply chain processes need to be flexible and evolvable; otherwise changes will be extremely expensive, slow and with many combinatorial effects. Those combinatorial effects impact the whole organizational structure, from a management, financial, documentation, logistics and specially the information system Enterprise Requirement Planning (ERP) perspective. By applying the normalized system concept/theory to segments of the supply chain, we believe minimal effects, especially at the time of launching an organization global software project. The purpose of this paper is to point out that if an organization wants to develop a software from scratch or implement an existing ERP software for their business needs and if their business processes are normalized and modular then most probably this will yield to a normalized and modular software system that can be easily modified when the business evolves. Another important goal of this paper is to increase the awareness regarding the design of the business processes in a software implementation project. If the blueprints created are normalized then the software developers and configurators will use those modular blueprints to map them into modular software. This paper only prepares the ground for further studies; the above concept will be supported by going through the steps of developing, configuring and/or implementing a software system for an organization by using two methods: The Software Development Lifecycle method (SDLC) and the Accelerated SAP implementation method (ASAP). Both methods start with the customer requirements, then blue printing of its business processes and finally mapping those processes into a software system. Since those requirements and processes are the starting point of the implementation process, then normalizing those processes will end up in a normalizing software.
Keywords: Blueprint, ERP, SDLC, Modular.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3973499 Strategic Management Methods in Non-profit Making Organization
Authors: P. Řehoř, D. Holátová, V. Doležalová
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Paper deals with analysis of strategic management methods in non-profit making organization in the Czech Republic. Strategic management represents an aggregate of methods and approaches that can be applied for managing organizations - in this article the organizations which associate owners and keepers of nonstate forest properties. Authors use these methods of strategic management: analysis of stakeholders, SWOT analysis and questionnaire inquiries. The questionnaire was distributed electronically via e-mail. In October 2013 we obtained data from a total of 84 questionnaires. Based on the results the authors recommend the using of confrontation strategy which improves the competitiveness of non-profit making organizations.
Keywords: Strategic management, non-profit making organization, strategy analysis, SWOT analysis, strategy, competitiveness.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 42693498 Development of an Automated Quality Management System to Control District Heating
Authors: Nigina Toktasynova, Sholpan Sagyndykova, Zhanat Kenzhebayeva, Maksat Kalimoldayev, Mariya Ishimova, Irbulat Utepbergenov
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To solve these problems, we investigated the management system of heating enterprise, including strategic planning based on the balanced scorecard (BSC), quality management in accordance with the standards of the Quality Management System (QMS) ISO 9001 and analysis of the system based on expert judgment using fuzzy inference. To carry out our work we used the theory of fuzzy sets, the QMS in accordance with ISO 9001, BSC, method of construction of business processes according to the notation IDEF0, theory of modeling using Matlab software simulation tools and graphical programming LabVIEW. The results of the work are as follows: We determined possibilities of improving the management of heat-supply plant-based on QMS; after the justification and adaptation of software tool it has been used to automate a series of functions for the management and reduction of resources and for the maintenance of the system up to date; an application for the analysis of the QMS based on fuzzy inference has been created with novel organization of communication software with the application enabling the analysis of relevant data of enterprise management system.
Keywords: Balanced scorecard, heat supply, quality management system, the theory of fuzzy sets.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17803497 An Efficient Key Management Scheme for Secure SCADA Communication
Authors: Sungjin Lee, Donghyun Choi, Choonsik Park, Seungjoo Kim
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A SCADA (Supervisory Control And Data Acquisition) system is an industrial control and monitoring system for national infrastructures. The SCADA systems were used in a closed environment without considering about security functionality in the past. As communication technology develops, they try to connect the SCADA systems to an open network. Therefore, the security of the SCADA systems has been an issue. The study of key management for SCADA system also has been performed. However, existing key management schemes for SCADA system such as SKE(Key establishment for SCADA systems) and SKMA(Key management scheme for SCADA systems) cannot support broadcasting communication. To solve this problem, an Advanced Key Management Architecture for Secure SCADA Communication has been proposed by Choi et al.. Choi et al.-s scheme also has a problem that it requires lots of computational cost for multicasting communication. In this paper, we propose an enhanced scheme which improving computational cost for multicasting communication with considering the number of keys to be stored in a low power communication device (RTU).Keywords: SCADA system, SCADA communication, Key management, Distributed networks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2288