Search results for: ISCS (Information Security Check Service)
4777 Regulation, Co-Regulation and Self-Regulation of Civil Unmanned Aircrafts in Europe
Authors: M. de Miguel Molina, V. Santamarina Campos, M. V. Segarra Oña, B. de Miguel Molina
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Safety and security concerns play a key role during the design of civil UAs (aircraft controlled by a pilot who is not onboard it) by the producers and the offer of different services by the operators. At present, European countries have fragmented regulations about the manufacture and use of civil drones, therefore the European institutions are trying to approach all these regulations into a common one. In this sense, not only law but also ethics can give guidelines to the industry in order to obtain better reports from their clients. With our results, we would like to give advice to the European industry, as well as give new insights to the academia and policymakers.Keywords: Ethics, regulation, safety, security.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11774776 The Role of Organizational Culture in Facilitating Employee Job Satisfaction in Emerald Group
Authors: Mohamed Haffar, Muhammad Abdul Aziz, Ahmad Ghoneim
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The importance of having a good organizational culture that supports employee job satisfaction has fascinated both the business and academic world because of a tantalizing promise: culture can be fundamental to the enhancement of financial performance. This promise has led to growing interest for both researchers and practitioners in attempting to understand the influence of organizational culture on employees’ satisfaction and organizational performance. Even though the relationship between organizational culture and employee job satisfaction have gained attention in the literature, the majority of studies have been conducted within manufacturing organizations and tend to oversee the impact of culture on employee job satisfaction in a service-based environment. Thus, the main driving force of this study was to explore the role of organizational culture types in facilitating employee job satisfaction at Emerald Publishing Group. Interviews qualitative data analysis indicated that Emerald’s culture dominated by adhocracy and clan culture values. In addition, the findings provided evidence, which demonstrated that group and adhocracy organizational culture types play key roles in facilitating employee job satisfaction in a service-based environment.
Keywords: Employee satisfaction, organizational culture, performance, service based environment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14974775 Flexible Communication Platform for Crisis Management
Authors: Jiří Barta, Tomáš Ludík, Jiří Urbánek
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Topics Disaster and Emergency Management are highly debated among experts. Fast communication will help to deal with emergencies. Problem is with the network connection and data exchange. The paper suggests a solution, which allows possibilities and perspectives of new flexible communication platform to the protection of communication systems for crisis management. This platform is used for everyday communication and communication in crisis situations too.
Keywords: Communication Platform, Crisis Management, Crisis Communication, Information Systems, Interoperability, Security Environment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24334774 Platform-as-a-Service Sticky Policies for Privacy Classification in the Cloud
Authors: Maha Shamseddine, Amjad Nusayr, Wassim Itani
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In this paper, we present a Platform-as-a-Service (PaaS) model for controlling the privacy enforcement mechanisms applied on user data when stored and processed in Cloud data centers. The proposed architecture consists of establishing user configurable ‘sticky’ policies on the Graphical User Interface (GUI) data-bound components during the application development phase to specify the details of privacy enforcement on the contents of these components. Various privacy classification classes on the data components are formally defined to give the user full control on the degree and scope of privacy enforcement including the type of execution containers to process the data in the Cloud. This not only enhances the privacy-awareness of the developed Cloud services, but also results in major savings in performance and energy efficiency due to the fact that the privacy mechanisms are solely applied on sensitive data units and not on all the user content. The proposed design is implemented in a real PaaS cloud computing environment on the Microsoft Azure platform.Keywords: Privacy enforcement, Platform-as-a-Service privacy awareness, cloud computing privacy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7594773 An Interlacing Technique-Based Blind Video Watermarking Using Wavelet
Authors: B. Sridhar, C. Arun
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The rapid growth of multimedia technology demands the secure and efficient access to information. This fast growing lose the confidence of unauthorized duplication. Henceforth the protection of multimedia content is becoming more important. Watermarking solves the issue of unlawful copy of advanced data. In this paper, blind video watermarking technique has been proposed. A luminance layer of selected frames is interlaced into two even and odd rows of an image, further it is deinterlaced and equalizes the coefficients of the two shares. Color watermark is split into different blocks, and the pieces of block are concealed in one of the share under the wavelet transform. Stack the two images into a single image by introducing interlaced even and odd rows in the two shares. Finally, chrominance bands are concatenated with the watermarked luminance band. The safeguard level of the secret information is high, and it is undetectable. Results show that the quality of the video is not changed also yields the better PSNR values.
Keywords: Authentication, data security, deinterlaced, wavelet transform, watermarking.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24744772 Requirements Engineering via Controlling Actors Definition for the Organizations of European Critical Infrastructure
Authors: Jiri F. Urbanek, Jiri Barta, Oldrich Svoboda, Jiri J. Urbanek
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The organizations of European and Czech critical infrastructure have specific position, mission, characteristics and behaviour in European Union and Czech state/business environments, regarding specific requirements for regional and global security environments. They must respect policy of national security and global rules, requirements and standards in all their inherent and outer processes of supply - customer chains and networks. A controlling is generalized capability to have control over situational policy. This paper aims and purposes are to introduce the controlling as quite new necessary process attribute providing for critical infrastructure is environment the capability and profit to achieve its commitment regarding to the effectiveness of the quality management system in meeting customer/ user requirements and also the continual improvement of critical infrastructure organization’s processes overall performance and efficiency, as well as its societal security via continual planning improvement via DYVELOP modelling.
Keywords: Added Value, DYVELOP, Controlling, Environments, Process Approach.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17564771 The Impact of Water Reservoirs on Biodiversity and Food Security and the Creation of Adaptation Mechanisms
Authors: Inom S. Normatov, Abulqosim Muminov, Parviz I. Normatov
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Problems of food security and the preservation of reserved zones in the region of Central Asia under the conditions of the climate change induced by the placement and construction of large reservoirs are considered. The criteria for the optimum placement and construction of reservoirs that entail the minimum impact on the environment are established. The need for the accounting of climatic parameters is shown by the calculation of the water quantity required for the irrigation of agricultural lands.Keywords: Reservoir, Central Asia, food, reserved zones, adaptation, agriculture.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13484770 Risk Management Approach for a Secure and Performant Integration of Automated Drug Dispensing Systems in Hospitals
Authors: Hind Bouami, Patrick Millot
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Medication dispensing system is a life-critical system whose failure may result in preventable adverse events leading to longer patient stays in hospitals or patient death. Automation has led to great improvements in life-critical systems as it increased safety, efficiency, and comfort. However, critical risks related to medical organization complexity and automated solutions integration can threaten drug dispensing security and performance. Knowledge about the system’s complexity aspects and human machine parameters to control for automated equipment’s security and performance will help operators to secure their automation process and to optimize their system’s reliability. In this context, this study aims to document the operator’s situation awareness about automation risks and parameters involved in automation security and performance. Our risk management approach has been deployed in the North Luxembourg hospital center’s pharmacy, which is equipped with automated drug dispensing systems since 2009. With more than 4 million euros of gains generated, North Luxembourg hospital center’s success story was enabled by the management commitment, pharmacy’s involvement in the implementation and improvement of the automation project, and the close collaboration between the pharmacy and Sinteco’s firm to implement the necessary innovation and organizational actions for automated solutions integration security and performance. An analysis of the actions implemented by the hospital and the parameters involved in automated equipment’s integration security and performance has been made. The parameters to control for automated equipment’s integration security and performance are human aspects (6.25%), technical aspects (50%), and human-machine interaction (43.75%). The implementation of an anthropocentric analysis system before automation would have prevented and optimized the control of risks related to automation.
Keywords: Automated drug delivery systems, hospitals, human-centered automated system, risk management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7254769 Dynamic Window Secured Implicit Geographic Forwarding Routing for Wireless Sensor Network
Authors: Z.M. Hanapi, M. Ismail, K. Jumari, M. Mahdavi
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Routing security is a major concerned in Wireless Sensor Network since a large scale of unattended nodes is deployed in ad hoc fashion with no possibility of a global addressing due to a limitation of node-s memory and the node have to be self organizing when the systems require a connection with the other nodes. It becomes more challenging when the nodes have to act as the router and tightly constrained on energy and computational capabilities where any existing security mechanisms are not allowed to be fitted directly. These reasons thus increasing vulnerabilities to the network layer particularly and to the whole network, generally. In this paper, a Dynamic Window Secured Implicit Geographic Forwarding (DWSIGF) routing is presented where a dynamic time is used for collection window to collect Clear to Send (CTS) control packet in order to find an appropriate hoping node. The DWIGF is expected to minimize a chance to select an attacker as the hoping node that caused by a blackhole attack that happen because of the CTS rushing attack, which promise a good network performance with high packet delivery ratios.Keywords: sensor, security, routing, attack, random.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14054768 The Alignment of Information Systems and Environmental Organizations Model in Perspective Capability
Authors: Wartika, Kridanto Surendro, Husni Sastramiharja, Iping Supriana S.
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The condition of the market is currently very dynamic, demanding organizations which is use system information to support the achievement of objectives should be necessarily improve the ability of information systems in accordance with the changes. Improved information systems capabilities need to align with the resource capabilities in internal environment of the organization, and vice versa. Alignment model between information systems and environment organizational in this capability perspective is expected can assist management in making the strategy for enhance the capability of information systems in accordance with resources internally within the organization, efficiency in the process of development, and optimization of contributions information systems in achieving organizational goals.
Keywords: Capability, alignment, information system, environmental organizations.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16844767 Stability of Concrete Moment Resisting Frames in View of Current Codes Requirements
Authors: Mahmoud A. Mahmoud, Ashraf Osman
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In this study, the different approaches currently followed by design codes to assess the stability of buildings utilizing concrete moment resisting frames structural system are evaluated. For such purpose, a parametric study was performed. It involved analyzing group of concrete moment resisting frames having different slenderness ratios (height/width ratios), designed for different lateral loads to vertical loads ratios and constructed using ordinary reinforced concrete and high strength concrete for stability check and overall buckling using code approaches and computer buckling analysis. The objectives were to examine the influence of such parameters that directly linked to frames’ lateral stiffness on the buildings’ stability and evaluates the code approach in view of buckling analysis results. Based on this study, it was concluded that, the most susceptible buildings to instability and magnification of second order effects are buildings having high aspect ratios (height/width ratio), having low lateral to vertical loads ratio and utilizing construction materials of high strength. In addition, the study showed that the instability limits imposed by codes are mainly mathematical to ensure reliable analysis not a physical ones and that they are in general conservative. Also, it has been shown that the upper limit set by one of the codes that second order moment for structural elements should be limited to 1.4 the first order moment is not justified, instead, the overall story check is more reliable.
Keywords: Buckling, lateral stability, p-delta, second order.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23134766 Secure Distance Bounding Protocol on Ultra-WideBand Based Mapping Code
Authors: Jamel Miri, Bechir Nsiri, Ridha Bouallegue
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Ultra WidBand-IR physical layer technology has seen a great development during the last decade which makes it a promising candidate for short range wireless communications, as they bring considerable benefits in terms of connectivity and mobility. However, like all wireless communication they suffer from vulnerabilities in terms of security because of the open nature of the radio channel. To face these attacks, distance bounding protocols are the most popular counter measures. In this paper, we presented a protocol based on distance bounding to thread the most popular attacks: Distance Fraud, Mafia Fraud and Terrorist fraud. In our work, we study the way to adapt the best secure distance bounding protocols to mapping code of ultra-wideband (TH-UWB) radios. Indeed, to ameliorate the performances of the protocol in terms of security communication in TH-UWB, we combine the modified protocol to ultra-wideband impulse radio technology (IR-UWB). The security and the different merits of the protocols are analyzed.Keywords: Distance bounding, mapping code ultra-wideband, Terrorist Fraud.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10344765 A Review on Important Aspects of Information Retrieval
Authors: Yogesh Gupta, Ashish Saini, A.K. Saxena
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Information retrieval has become an important field of study and research under computer science due to explosive growth of information available in the form of full text, hypertext, administrative text, directory, numeric or bibliographic text. The research work is going on various aspects of information retrieval systems so as to improve its efficiency and reliability. This paper presents a comprehensive study, which discusses not only emergence and evolution of information retrieval but also includes different information retrieval models and some important aspects such as document representation, similarity measure and query expansion.
Keywords: Information Retrieval, query expansion, similarity measure, query expansion, vector space model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 33414764 The Effect of Information vs. Reasoning Gap Tasks on the Frequency of Conversational Strategies and Accuracy in Speaking among Iranian Intermediate EFL Learners
Authors: Hooriya Sadr Dadras, Shiva Seyed Erfani
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Speaking skills merit meticulous attention both on the side of the learners and the teachers. In particular, accuracy is a critical component to guarantee the messages to be conveyed through conversation because a wrongful change may adversely alter the content and purpose of the talk. Different types of tasks have served teachers to meet numerous educational objectives. Besides, negotiation of meaning and the use of different strategies have been areas of concern in socio-cultural theories of SLA. Negotiation of meaning is among the conversational processes which have a crucial role in facilitating the understanding and expression of meaning in a given second language. Conversational strategies are used during interaction when there is a breakdown in communication that leads to the interlocutor attempting to remedy the gap through talk. Therefore, this study was an attempt to investigate if there was any significant difference between the effect of reasoning gap tasks and information gap tasks on the frequency of conversational strategies used in negotiation of meaning in classrooms on one hand, and on the accuracy in speaking of Iranian intermediate EFL learners on the other. After a pilot study to check the practicality of the treatments, at the outset of the main study, the Preliminary English Test was administered to ensure the homogeneity of 87 out of 107 participants who attended the intact classes of a 15 session term in one control and two experimental groups. Also, speaking sections of PET were used as pretest and posttest to examine their speaking accuracy. The tests were recorded and transcribed to estimate the percentage of the number of the clauses with no grammatical errors in the total produced clauses to measure the speaking accuracy. In all groups, the grammatical points of accuracy were instructed and the use of conversational strategies was practiced. Then, different kinds of reasoning gap tasks (matchmaking, deciding on the course of action, and working out a time table) and information gap tasks (restoring an incomplete chart, spot the differences, arranging sentences into stories, and guessing game) were manipulated in experimental groups during treatment sessions, and the students were required to practice conversational strategies when doing speaking tasks. The conversations throughout the terms were recorded and transcribed to count the frequency of the conversational strategies used in all groups. The results of statistical analysis demonstrated that applying both the reasoning gap tasks and information gap tasks significantly affected the frequency of conversational strategies through negotiation. In the face of the improvements, the reasoning gap tasks had a more significant impact on encouraging the negotiation of meaning and increasing the number of conversational frequencies every session. The findings also indicated both task types could help learners significantly improve their speaking accuracy. Here, applying the reasoning gap tasks was more effective than the information gap tasks in improving the level of learners’ speaking accuracy.
Keywords: Accuracy in speaking, conversational strategies, information gap tasks, reasoning gap tasks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11734763 Experience Modularization for New Value of Evanescent Cultural Communities: Developing Creative Tourism Services in Bangkok
Authors: Wuttigrai Ngamsirijit
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Creative tourism is an ongoing development in many countries as an attempt to moving away from serial reproduction of culture and reviving the culture. Despite, in the destinations with diverse and potential cultural resources, creating new tourism services can be vague. This paper presents how tourism experiences are modularized and consolidated in order to form new creative tourism service offerings in evanescent cultural communities of Bangkok, Thailand. The benefits from data mining in accommodating value co-creation are discussed, and implication of experience modularization to national creative tourism policy is addressed.
Keywords: Co-creation, Creative tourism, New Service Design
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24054762 The Influence of Website Quality on Customer E-Satisfaction in Low Cost Airline
Authors: Zainab bt Khalifah, Wong Chiet Bing, Noor Hazarina Hashim
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The evolution of customer behavior in purchasing products or services through the Internet leads to airline companies engaging in the e-ticketing process in order to maintain their business. A well-designed website is vitally significant for the airline companies to provide effective communication, support, and competitive advantage. This study was conducted to identify the dimensions of website quality for low cost airline and to investigate the relationship between the website quality and customer esatisfaction at low cost airline. A total of 381 responses were conveniently collected among local passengers at Low Cost Carrier Terminal, Kuala Lumpur via questionnaire distribution. This study found that the five determinant factors of website quality for AirAsia were Information Content, Navigation, Responsiveness, Personalization, and Security and Privacy. The results of this study revealed that there is a positive relationship between the five dimensions of website quality and customer e-satisfaction, and also information content was the most significant contributor to customer e-satisfaction.
Keywords: Website Quality, Customer E-Satisfaction, Low Cost Airline.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37424761 Biological Data Integration using SOA
Authors: Noura Meshaan Al-Otaibi, Amin Yousef Noaman
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Nowadays scientific data is inevitably digital and stored in a wide variety of formats in heterogeneous systems. Scientists need to access an integrated view of remote or local heterogeneous data sources with advanced data accessing, analyzing, and visualization tools. This research suggests the use of Service Oriented Architecture (SOA) to integrate biological data from different data sources. This work shows SOA will solve the problems that facing integration process and if the biologist scientists can access the biological data in easier way. There are several methods to implement SOA but web service is the most popular method. The Microsoft .Net Framework used to implement proposed architecture.Keywords: Bioinformatics, Biological data, Data Integration, SOA and Web Services.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24744760 Phishing Attacks Facilitated by Open-Source Intelligence
Authors: Urva Maryam
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Private data are more often breached by clever social engineering rather than exploiting technical vulnerabilities in the systems. Complete information security requires good data safety practices to go along with technical solutions. Hackers often begin their operation by simply sending spoofed emails or fraudulent URLs to their targets and trick them into providing sensitive information such as passwords or bank account details. This technique is called phishing. Phishing attacks can be launched on email addresses, open ports and unsecured web browsers. This study uses quantitative method of research to execute phishing experiments on the participants to test their response to the phishing emails. These experiments were run on Kali Linux distribution which came bundled with multiple open-source intelligence (OSINT) tools that were used in the study. The aim of this research is to see how successful phishing attacks can be launched using OSINT and to test the response of people to spoofed emails.
Keywords: OSINT, phishing, spear phishing, email spoofing, theHarvester, Maltego.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1894759 Information Resource Management Maturity Model
Authors: Afshari H., Khosravi Sh.
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Nowadays there are more than thirty maturity models in different knowledge areas. Maturity model is an area of interest that contributes organizations to find out where they are in a specific knowledge area and how to improve it. As Information Resource Management (IRM) is the concept that information is a major corporate resource and must be managed using the same basic principles used to manage other assets, assessment of the current IRM status and reveal the improvement points can play a critical role in developing an appropriate information structure in organizations. In this paper we proposed a framework for information resource management maturity model (IRM3) that includes ten best practices for the maturity assessment of the organizations' IRM.Keywords: Information resource management (IRM), information resource management maturity model (IRM3), maturity model, best practice.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23844758 Design and Implementation of Rule-based Expert System for Fault Management
Authors: Su Myat Marlar Soe, May Paing Paing Zaw
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It has been defined that the “network is the system". This implies providing levels of service, reliability, predictability and availability that are commensurate with or better than those that individual computers provide today. To provide this requires integrated network management for interconnected networks of heterogeneous devices covering both the local campus. In this paper we are addressing a framework to effectively deal with this issue. It consists of components and interactions between them which are required to perform the service fault management. A real-world scenario is used to derive the requirements which have been applied to the component identification. An analysis of existing frameworks and approaches with respect to their applicability to the framework is also carried out.Keywords: To diagnose the possible network faults by using thepredetermined rules.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16554757 The Use of Knowledge Management Systems and ICT Service Desk Management to Minimize the Digital Divide Experienced in the Museum Sector
Authors: Ruel A. Welch
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Since the introduction of ServiceNow, the UK’s Science Museum Group’s (SMG) ICT service desk portal, there has not been an analysis of the tools available to SMG staff for Just-in-time knowledge acquisition (Knowledge Management Systems) and reporting ICT incidents with a focus on an aspect of professional identity namely, gender. Therefore, it is important for SMG to investigate the apparent disparities so that solutions can be derived to minimize this digital divide if one exists. This study is conducted in the milieu of UK museums, galleries, arts, academic, charitable, and cultural heritage sector. It is acknowledged at SMG that there are challenges with keeping up with an ever-changing digital landscape. Subsequently, this entails the rapid upskilling of staff and developing an infrastructure that supports just-in-time technological knowledge acquisition and reporting technology related issues. This problem was addressed by analysing ServiceNow ICT incident reports and reports from knowledge articles from a six-month period from February to July. This study found a statistically significant relationship between gender and reporting an ICT incident. There is also a significant relationship between gender and the priority level of ICT incident. Interestingly, there is no statistically significant relationship between gender and reading knowledge articles. Additionally, there is no statistically significant relationship between gender and reporting an ICT incident related to the knowledge article that was read by staff. The knowledge acquired from this study is useful to service desk management practice as it will help to inform the creation of future knowledge articles and ICT incident reporting processes.
Keywords: digital divide, ICT service desk practice, knowledge management systems, workplace learning
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6424756 Configuration and the Calculation of Link Budget for a Connection via a Geostationary Satellite for Multimedia Application in the Ka Band
Authors: M. A. Mebrek, L.H.Abderrahmane, A. Himeur, S. Bendoukha
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In this article, we are going to do a study that consist in the configuration of a link between an earth station to broadcast multimedia service and a user of this service via a geostationary satellite in Ka- band and the set up of the different components of this link and then to make the calculation of the link budget for this system. The application carried out in this work, allows us to calculate the link budget in both directions: the uplink and downlink, as well as all parameters used in the calculation and the development of a link budget. Finally, we will try to verify using the application developed the feasibility of implementation of this system.
Keywords: Geostationary satellite, ground station, ka band, link budget, telecommunication.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 55654755 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector
Authors: Mariam Vardiashvili
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The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity. When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.
Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6994754 Climate Change and Food Security: The Legal Aspects with Special Focus on the European Union
Authors: M. Adamczak-Retecka, O. Hołub-Śniadach
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Dangerous of climate change is now global problem and as such has a strategic priority also for the European Union. Europe and European citizens try to do their best to cut greenhouse gas emissions, moreover they substantially encourage other nations and regions to follow the same way. The European Commission and a number of Member States have developed adaptation strategies in order to help strengthen EU's resilience to the inevitable impacts of climate change. The EU has long been a driving force in international negotiations on climate change and was instrumental in the development of the UN Framework Convention on Climate Change. As the world's leading donor of development aid, the EU also provides substantial funding to help developing countries tackle climate change problem. Global warming influences human health, biodiversity, ecosystems but also many social and economic sectors. The aim of this paper is to focus on impact of claimant change on for food security. Food security challenges are directly related to globalization, climate change. It means that current and future food policy is exposed to all cross-cutting and that must be linked with environmental and climate targets, which supposed to be achieved. In the 7th EAP —The new general Union Environment Action Program to 2020, called “Living well, within the limits of our planet” EU has agreed to step up its efforts to protect natural capital, stimulate resource efficient, low carbon growth and innovation, and safeguard people’s health and wellbeing– while respecting the Earth’s natural limits.
Keywords: Climate change, EU law, food policy, food security.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8524753 Developing Online Bookstore to Facilitate Manual Process – UTP Case Study
Authors: Emelia Akashah P.A, Sharifah Nadiah S.A
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Knowledge sharing enables the information or knowledge to be transmitted from one source to another. This paper demonstrates the needs of having the online book catalogue which can be used to facilitate disseminating information on textbook used in the university. This project is aimed to give access to the students and lecturers to the list of books in the bookstore and at the same time to allow book reviewing without having to visit the bookstore physically. Research is carried out according to the boundaries which accounts to current process of new book purchasing, current system used by the bookstore and current process the lecturers go through for reviewing textbooks. The questionnaire is used to gather the requirements and it is distributed to 100 students and 40 lecturers. This project has enabled the improvement of a manual process to be carried out automatically, through a web based platform. It is shown based on the user acceptance survey carried out that target groups found that this web service is feasible to be implemented in Universiti Teknologi PETRONAS (UTP), and they have shown positive signs of interest in utilizing it in the future.Keywords: bookstore, knowledge sharing, online bookcatalogue, textbook
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 42504752 KM Practices in Service SMEs
Authors: K. Cormican, G. Coppola, S. Farina
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Knowledge management is a critical component of competitive success in service organizations. Knowledge management centers on creating new knowledge and utilizing existing knowledge. While utilizing existing knowledge relates to input and control and can lead to a reduction in costs; creating new knowledge relates to output and growth and can lead to an increase in revenue. Therefore managers must ensure that they can successfully optimize the knowledge and talent in their organizations. To do this they and must try to develop an environment that promotes the generation, acquisition, transfer and use of valuable knowledge in creative ways. However knowledge management is complex and diverse. Research suggests that organizations in general and SMEs in particular are finding it difficult to implement successful knowledge management initiatives. Our research attempts to understand whether organizations are adopting best practice initiatives in their organizations. This paper presents findings from an exploratory study of 139 SMEs operating in the tourism sector across Europe. The goals of the survey is to assess the level of awareness of knowledge and talent management strategies and methodologies and to determine whether the responding companies implement best practice knowledge management initiatives in their organizations Analysis of the findings from the study are presented and discussed.Keywords: service sector, small enterprise, success factors, survey
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16144751 Evaluating Performance of Quality-of-Service Routing in Large Networks
Authors: V. Narasimha Raghavan, M. Venkatesh, T. Peer Meera Labbai, Praveen Dwarakanath Prabhu
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The performance and complexity of QoS routing depends on the complex interaction between a large set of parameters. This paper investigated the scaling properties of source-directed link-state routing in large core networks. The simulation results show that the routing algorithm, network topology, and link cost function each have a significant impact on the probability of successfully routing new connections. The experiments confirm and extend the findings of other studies, and also lend new insight designing efficient quality-of-service routing policies in large networks.
Keywords: QoS, Link-State Routing, Dijkstra, Path Selection, Path Computation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15814750 A High Bitrate Information Hiding Algorithm for Video in Video
Authors: Wang Shou-Dao, Xiao Chuang-Bai, Lin Yu
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In high bitrate information hiding techniques, 1 bit is embedded within each 4 x 4 Discrete Cosine Transform (DCT) coefficient block by means of vector quantization, then the hidden bit can be effectively extracted in terminal end. In this paper high bitrate information hiding algorithms are summarized, and the scheme of video in video is implemented. Experimental result shows that the host video which is embedded numerous auxiliary information have little visually quality decline. Peak Signal to Noise Ratio (PSNR)Y of host video only degrades 0.22dB in average, while the hidden information has a high percentage of survives and keeps a high robustness in H.264/AVC compression, the average Bit Error Rate(BER) of hiding information is 0.015%.Keywords: Information Hiding, Embed, Quantification, Extract
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18994749 The Quality of Accounting Information of Private Companies in the Czech Republic
Authors: Kateřina Struhařová
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The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.
Keywords: Accounting information quality, Financial Statements, Czech Republic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16184748 The Implementation of the Multi-Agent Classification System (MACS) in Compliance with FIPA Specifications
Authors: Mohamed R. Mhereeg
Abstract:
The paper discusses the implementation of the MultiAgent classification System (MACS) and utilizing it to provide an automated and accurate classification of end users developing applications in the spreadsheet domain. However, different technologies have been brought together to build MACS. The strength of the system is the integration of the agent technology with the FIPA specifications together with other technologies, which are the .NET widows service based agents, the Windows Communication Foundation (WCF) services, the Service Oriented Architecture (SOA), and Oracle Data Mining (ODM). The Microsoft's .NET widows service based agents were utilized to develop the monitoring agents of MACS, the .NET WCF services together with SOA approach allowed the distribution and communication between agents over the WWW. The Monitoring Agents (MAs) were configured to execute automatically to monitor excel spreadsheets development activities by content. Data gathered by the Monitoring Agents from various resources over a period of time was collected and filtered by a Database Updater Agent (DUA) residing in the .NET client application of the system. This agent then transfers and stores the data in Oracle server database via Oracle stored procedures for further processing that leads to the classification of the end user developers.
Keywords: MACS, Implementation, Multi-Agent, SOA, Autonomous, WCF.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1709