Search results for: Performance Management and Evaluation

Authors: Edward Paul Guillen, Diego Alejandro Chacon

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The VoIP networks as alternative method to traditional PSTN system has been implemented in a wide variety of structures with multiple protocols, codecs, software and hardware–based distributions. The use of cryptographic techniques let the users to have a secure communication, but the calculate throughput as well as the QoS parameters are affected according to the used algorithm. This paper analyzes the VoIP throughput and the QoS parameters with different commercial encryption methods. The measurement–based approach uses lab scenarios to simulate LAN and WAN environments. Security mechanisms such as TLS, SIAX2, SRTP, IPSEC and ZRTP are analyzed with μ-LAW and GSM codecs.

Keywords: VoIP, Secure VoIP, Throughput Analysis, VoIP QoS evaluation

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Authors: Oliver Grün

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The success of IT-projects concerning the implementation of business application Software is strongly depending upon the application of an efficient requirements management, to understand the business requirements and to realize them in the IT. But in fact, the Potentials of the requirements management are not fully exhausted by small and medium sized enterprises (SME) of the IT sector. To work out recommendations for action and furthermore a possible solution, allowing a better exhaust of potentials, it shall be examined in a scientific research project, which problems occur out of which causes. In the same place, the storage of knowledge from the requirements management, and its later reuse are important, to achieve sustainable improvements of the competitive of the IT-SMEs. Requirements Engineering is one of the most important topics in Product Management for Software to achieve the goal of optimizing the success of the software product.

Keywords: ERP, Requirements Management

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Authors: Qiuyu Dai, Haochong Zhang, Xiangrong Liu

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Efficient matrix-vector multiplication with diagonal sparse matrices is pivotal in a multitude of computational domains, ranging from scientific simulations to machine learning workloads. When encoded in the conventional Diagonal (DIA) format, these matrices often induce computational overheads due to extensive zero-padding and non-linear memory accesses, which can hamper the computational throughput, and elevate the usage of precious compute and memory resources beyond necessity. The ’DIA-Adaptive’ approach, a methodological enhancement introduced in this paper, confronts these challenges head-on by leveraging the advanced parallel instruction sets embedded within Machine Learning Units (MLUs). This research presents a thorough analysis of the DIA-Adaptive scheme’s efficacy in optimizing Sparse Matrix-Vector Multiplication (SpMV) operations. The scope of the evaluation extends to a variety of hardware architectures, examining the repercussions of distinct thread allocation strategies and cluster configurations across multiple storage formats. A dedicated computational kernel, intrinsic to the DIA-Adaptive approach, has been meticulously developed to synchronize with the nuanced performance characteristics of MLUs. Empirical results, derived from rigorous experimentation, reveal that the DIA-Adaptive methodology not only diminishes the performance bottlenecks associated with the DIA format but also exhibits pronounced enhancements in execution speed and resource utilization. The analysis delineates a marked improvement in parallelism, showcasing the DIA-Adaptive scheme’s ability to adeptly manage the interplay between storage formats, hardware capabilities, and algorithmic design. The findings suggest that this approach could set a precedent for accelerating SpMV tasks, thereby contributing significantly to the broader domain of high-performance computing and data-intensive applications.

Keywords: Adaptive method, DIA, diagonal sparse matrices, MLU, sparse matrix-vector multiplication.

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Authors: David Lindström

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We evaluate the performance of a numerical method for global optimization of expensive functions. The method is using a response surface to guide the search for the global optimum. This metamodel could be based on radial basis functions, kriging, or a combination of different models. We discuss how to set the cyclic parameters of the optimization method to get a balance between local and global search. We also discuss the eventual problem with Runge oscillations in the response surface.

Keywords: Expensive function, infill sampling criterion, kriging, global optimization, response surface, Runge phenomenon.

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Authors: Maha Awad M. Almuttairi

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This research aimed to measure the impact of the use of a mobile learning (iTunes U) app for the development of metacognition skills delivered in the enrichment program offered to gifted students at the secondary level in Jeddah. The author targeted a group of students on an experimental scale to evaluate the achievement. The research sample consisted of a group of 38 gifted female students. The scale of evaluation of the metacognition skills used to measure the performance of students in the enrichment program was as follows: Satisfaction scale for the assessment of the technique used and the final product form after completion of the program. Appropriate statistical treatment used includes Paired Samples T-Test Cronbach’s alpha formula and eta squared formula. It was concluded in the results the difference of α≤ 0.05, which means the performance of students in the skills of metacognition in favor of using iTunes U. In light of the conclusion of the experiment, a number of recommendations and suggestions were present; the most important benefit of mobile learning applications is to provide enrichment programs for gifted students in the Kingdom of Saudi Arabia, as well as conducting further research on mobile learning and gifted student teaching.

Keywords: Enrichment program, gifted students, metacognition skills.

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Authors: Imane Chikhi, Hafida Abed

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The significant growth in the use of technologies in all life domains created numerous hurdles that derailed many knowledge management projects. Cloud computing choices are commencement to untangle these obstacles. Linking Cloud computing with knowledge management (KM) is a challenging task. Small amount of researches have been done regarding cloud computing and KM. In this paper, we consider Cloud-based KM as a new KM approach, and study the contribution of Cloud Computing to organizational KM. In fact, KM and cloud computing have many things in common, this similarity allows deriving very interesting features. Our approach is based on these features and focuses on the advantages of Cloud computing in the context of organizational KM. Finally, we highlight some challenges that have to be addressed when adopting a Cloud Computing approach to KM.

Keywords: Knowledge management, cloud computing, knowledge management approaches, cloud-based knowledge management.

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Authors: Hsu-Hao Tsai, Jiann-Min Yang

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The analysis is mainly concentrating on the knowledge management literatures productivity trend which subjects as “knowledge management" in SSCI database. The purpose what the analysis will propose is to summarize the trend information for knowledge management researchers since core knowledge will be concentrated in core categories. The result indicated that the literature productivity which topic as “knowledge management" is still increasing extremely and will demonstrate the trend by different categories including author, country/territory, institution name, document type, language, publication year, and subject area. Focus on the right categories, you will catch the core research information. This implies that the phenomenon "success breeds success" is more common in higher quality publications.

Keywords: Knowledge Management, SSCI, Bibliometric, Lotka's Law

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Authors: M.K.Jeya Kumar

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Many advanced Routing protocols for wireless sensor networks have been implemented for the effective routing of data. Energy awareness is an essential design issue and almost all of these routing protocols are considered as energy efficient and its ultimate objective is to maximize the whole network lifetime. However, the introductions of video and imaging sensors have posed additional challenges. Transmission of video and imaging data requires both energy and QoS aware routing in order to ensure efficient usage of the sensors and effective access to the gathered measurements. In this paper, the performance of the energy-aware QoS routing Protocol are analyzed in different performance metrics like average lifetime of a node, average delay per packet and network throughput. The parameters considered in this study are end-to-end delay, real time data generation/capture rates, packet drop probability and buffer size. The network throughput for realtime and non-realtime data was also has been analyzed. The simulation has been done in NS2 simulation environment and the simulation results were analyzed with respect to different metrics.

Keywords: Cluster nodes, end-to-end delay, QoS routing, routing protocols, sensor networks, least-cost-path.

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Authors: Polo G. Yohn Edison, Rocha F. Pedricto

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This work presents a study about a retaining structure designed for the duplication of the rail FEPASA on the 74th km between Santos and São Paulo. This structure, an anchored retaining wall, was instrumented in the anchors heads with strain gauges in order to monitor its loads. The load measurements occurred during the performance test, locking and also after the works were concluded. A decrease on anchors loads is noticed at the moment immediately after the locking, during construction and after the works finished. It was observed that a loss of load in the anchors occurred to a maximum of 54%.

Keywords: Anchors, Instrumentation, Retaining wall, Strain gauges.

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Authors: Daniel I. Morariu, Lucian N. Vintan, Volker Tresp

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Text categorization is the problem of classifying text documents into a set of predefined classes. In this paper, we investigated three approaches to build a meta-classifier in order to increase the classification accuracy. The basic idea is to learn a metaclassifier to optimally select the best component classifier for each data point. The experimental results show that combining classifiers can significantly improve the accuracy of classification and that our meta-classification strategy gives better results than each individual classifier. For 7083 Reuters text documents we obtained a classification accuracies up to 92.04%.

Keywords: Meta-classification, Learning with Kernels, Support Vector Machine, and Performance Evaluation.

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Authors: Azmi Hamid, Rozainun Aziz

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The study aims to investigate the impact on board and audit committee characteristics and firm performance before and after the revision of MCCG (2007) on GLCs over the period 2005-2010. We used Return on Assets (ROA) as a proxy for firm performance. The data consists of two groups; data collected before and after the amendments of MCCG (2007). Findings show that boards of directors with accounting / finance qualifications (BEXP) are statistically significant with performance for period before the amendments. As for audit committee members with accounting or finance qualifications (ACEXP), correlation results indicate a negative association and non-significant results for the years before amendments. However, the years after the amendments show positive relationship with highly significant correlations (1%) to ROA. This indicates that the amendments of MCCG 2007 on the audit committee members- literacy in accounting have impacted the governance structures and performance of GLCs.

Keywords: BOD and Audit Committees, firm performance, GLCs.

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Authors: Chia-Yu Hsu, Julaimin Goh, Pei-Chann Chang

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Home is important for Chinese people. Because the information regarding the house attributes and surrounding environments is incomplete in most real estate agency, most house buyers are difficult to consider the overall factors effectively and only can search candidates by sorting-based approach. This study aims to develop a decision support system for housing purchasing, in which surrounding facilities of each house are quantified. Then, all considered house factors and customer preferences are incorporated into Simple Multi-Attribute Ranking Technique (SMART) to support the housing evaluation. To evaluate the validity of proposed approach, an empirical study was conducted from a real estate agency. Based on the customer requirement and preferences, the proposed approach can identify better candidate house with consider the overall house attributes and surrounding facilities.

Keywords: decision support system, real estate, decision analysis, housing evaluation, SMART

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Authors: Kaustav Kundu, Alberto Portioli Staudacher

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Construction industry plays a vital role in the economy of the world. However, due to high uncertainty and variability in the industry, its performance is not as efficient in terms of quality, lead times, productivity and costs as of other industries. Moreover, there are continuous conflicts among the different actors in the construction supply chains in terms of profit sharing. Previous studies suggested partnership as an important approach to promote cooperation among the different actors in the construction supply chains and thereby it improves the overall performance. Construction practitioners tried to focus on partnership which can enhance the performance of construction supply chains but they are not fully aware of different approaches and techniques for improving partnership. In this research, a systematic review on partnership in relation to construction supply chains is carried out to understand different elements influencing the partnership. The research development of this domain is analyzed by reviewing selected articles published from 1996 to 2015. Based on the papers, three major elements influencing partnership in construction supply chains are identified: ‘Lean approach’, ‘Relationship building’ and ‘E-commerce applications’. This study analyses the contributions in the areas within each element and provides suggestions for future developments of partnership in construction supply chains.

Keywords: Partnership, construction, lean, SCM, supply chain management.

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Authors: Golnaz Moghimi, Alireza Afsharghotli, Alireza Rezaei

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Construction waste has been gradually increased as a result of upsizing construction projects which are occurred within the lifecycle of buildings. Since waste management is a major priority and has profound impacts on the volume of waste generated in construction stage, the majority of efforts have been attempted to reuse, recycle and reduce waste. However, there is still room to study on lack of sufficient knowledge about waste management in construction industry. This paper intends to provide an insight into the effect of project management knowledge areas on waste management solely on construction stage. To this end, a survey among Iranian building construction industry contractors was conducted to identify the effectiveness of project management knowledge areas on three jobsite key factors including ‘Site activity’, ‘Training’, and ‘Awareness’. As a result, four management disciplines were identified as most influential ones on amount of construction waste. These disciplines were Project Cost Management, Quality Management, Human Resource Management, and Integration Management. Based on the research findings, a new model was presented to develop effective construction waste strategies.

Keywords: Awareness, PMBOK, site activity, training, waste management.

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Authors: Sumita Chowhan

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Abilities are important for academic success. Yet, abilities cannot be the whole story. Styles might be one source of unexplained variation. A style is a preferred way of using ones abilities. Students are thought to be incompetent not because they are lacking in abilities, but because their styles do not match the academic course chosen. The purpose of the study was to determine the role of abilities and learning styles in prediction of academic performance and their adjustment. Participants were 272 engineering students. The tools used are Myers Briggs Type Indicator, Culture Fair Intelligence Test and Student Problem Checklist. The statistical procedures employed were t-test, correlations and stepwise regressions. The analyses of the data indicated that although abilities are better predictors of academic performance, learning styles also shown a significant relationship. The study also indicates that if students learning styles matches to their chosen academic course, they tend to show better performance and less adjustment problems.

Keywords: Abilities, Academic Performance, Adjustment, Learning Styles.

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Authors: Aline Alves Bandeira, Luís Pedro Lima, Maria Cecília de Paula Silva, Paulo Henrique de Viveiros Tavares

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Nowadays, the study of public policies regarding management efficiency is essential. Public policies are about what governments do or do not do, being an area that has grown worldwide, contributing through the knowledge of technologies and methodologies that monitor and evaluate the performance of public administrators. The information published on official government websites needs to provide for transparency and responsiveness of managers. Thus, transparency is a primordial factor for the execution of accountability, providing, in this way, services to the citizen with the expansion of transparent, efficient, democratic information and that value administrative eco-efficiency. The ecologically balanced management of a Smart City must optimize environmental education, building a fairer society, which brings about equality in the use of quality environmental resources. Smart Cities add value in the construction of public management, enabling interaction between people, enhancing environmental education and the practical applicability of administrative eco-efficiency, fostering economic development and improving the quality of life.

Keywords: Accountability, environmental education, new public administration, smart cities.

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Authors: Alma Lucero Ortiz, Mario Gómez

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The purpose of this article is to conduct a theoretical and empirical study in order to analyze how the Supply Chain Management (SCM) and Supply Chain Responsiveness (SCR) affects the competitive advantage of the agrofood sector in 2017, in particular, the exporting companies of berries in Mexico. This work is presented in two parts, as a first part is developed a theoretical analysis of the main studies to measure the variables subject to the study. Subsequently an empirical study is carried out through field work and to process the data a logical econometric model is performed to be able to evaluate the effect of the SCM and SCR on the competitive advantage in the companies exporting berries. The results suggest that the SCM has a positive effect on the competitive advantage of the companies under study, so it is necessary to implement greater practices oriented towards a suitable SCM for the companies to achieve a competitive performance. In the case of SCR, it was found that this variable does not have effect on competitive advantage.

Keywords: Competitive advantage, econometric model, supply chain management, supply chain responsiveness, sustained competitive advantage.

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Authors: Ekachai Phaisangittisagul, Rapeepol Chongprachawat

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Obtaining labeled data in supervised learning is often difficult and expensive, and thus the trained learning algorithm tends to be overfitting due to small number of training data. As a result, some researchers have focused on using unlabeled data which may not necessary to follow the same generative distribution as the labeled data to construct a high-level feature for improving performance on supervised learning tasks. In this paper, we investigate the impact of the relationship between unlabeled and labeled data for classification performance. Specifically, we will apply difference unlabeled data which have different degrees of relation to the labeled data for handwritten digit classification task based on MNIST dataset. Our experimental results show that the higher the degree of relation between unlabeled and labeled data, the better the classification performance. Although the unlabeled data that is completely from different generative distribution to the labeled data provides the lowest classification performance, we still achieve high classification performance. This leads to expanding the applicability of the supervised learning algorithms using unsupervised learning.

Keywords: Autoencoder, high-level feature, MNIST dataset, selftaught learning, supervised learning.

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Authors: L. Bikulciene, E. Venskaityte, G. Jarusevicius

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Nonstationary and nonlinear signals generated by living complex systems defy traditional mechanistic approaches, which are based on homeostasis. Previous our studies have shown that the evaluation of the interactions of physiological signals by using special analysis methods is suitable for observation of physiological processes. It is demonstrated the possibility of using deep physiological model, based on the interpretation of the changes of the human body’s functional states combined with an application of the analytical method based on matrix theory for the physiological signals analysis, which was applied on high risk cardiac patients. It is shown that evaluation of cardiac signals interactions show peculiar for each individual functional changes at the onset of hemodynamic restoration procedure. Therefore, we suggest that the alterations of functional state of the body, after patients overcome surgery can be complemented by the data received from the suggested approach of the evaluation of functional variables’ interactions.

Keywords: Cardiac diseases, Complex systems theory, ECG analysis, matrix analysis.

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Authors: M. Nageswara Rao, V. S. N. K. Chaitanya, P. Vijaya Haritha

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Insulators are one of the most significant equipment in power system. The insulators’ operation may affect the power flow, line loss and reliability. The electrical parameters that influence the performance of insulator are surface leakage current, corona and dry band arcing. Electric field stresses on the insulator surface will degrade the insulating properties and lead to puncture. Electric filed stresses can be analyzed by numerical methods and experimental evaluation. As per economic aspects, evaluation by numerical methods are best. In outdoor insulation, a hydrophobic surface can facilitate to prevent water film formation on the insulation surface, which is decisive for diminishing leakage currents and partial discharge (PD) under heavy polluted environments and harsh weather conditions. Polymer materials like silicone rubber have an outstanding hydrophobic property among general insulation materials. In this paper, electrical field intensity of 220 kV porcelain and polymer double tension insulator strings at critical regions are analyzed and compared by using Finite Element Method. Hydrophobic conditions of polymer insulator with equal and unequal water molecule conditions are verified by using finite element method.

Keywords: Porcelain insulator, polymer insulator, electric field analysis, EFA, finite element method, FEM, hydrophobicity, FEMM-2D.

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Authors: F. Demir

Abstract:

Strategic Management is highly critical for all types of organizations. This paper examines maturity level of strategic management practices of public and private sector organizations in Turkey, and presents a conceptual model for assessing the maturity of strategic management in any organization. This research focuses on R&D intensive organizations (RDO) because it is claimed that such organizations are more innovative and innovation is a critical part of the model. The Strategic management maturity model (S-3M) is basically composed of six maturity levels with five different dimensions. Based on 63 organizations, the findings reveal that the average maturity of all organizations in the sample group is three out of five. It corresponds to the stage of ‘performed’. Results simply show that the majority of organizations from various industries and sectors implement strategic management activities; however, they experience multiple challenges to optimize strategic management processes and integrate organizational components with business strategies. Briefly, they struggle to become an innovative organization.

Keywords: Strategic management, innovation, developing countries, research and development.

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Authors: Shao-lun Zeng, Yu-long Ren

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Benchmarking cleaner production performance is an effective way of pollution control and emission reduction in coal-fired power industry. A benchmarking method using two-stage super-efficiency data envelopment analysis for coal-fired power plants is proposed – firstly, to improve the cleaner production performance of DEA-inefficient or weakly DEA-efficient plants, then to select the benchmark from performance-improved power plants. An empirical study is carried out with the survey data of 24 coal-fired power plants. The result shows that in the first stage the performance of 16 plants is DEA-efficient and that of 8 plants is relatively inefficient. The target values for improving DEA-inefficient plants are acquired by projection analysis. The efficient performance of 24 power plants and the benchmarking plant is achieved in the second stage. The two-stage benchmarking method is practical to select the optimal benchmark in the cleaner production of coal-fired power industry and will continuously improve plants- cleaner production performance.

Keywords: benchmarking, cleaner production performance, coal-fired power plant, super-efficiency data envelopment analysis

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Authors: Chun-Der Chen, Yi-Wen Fan, Cheng-Kiang Farn

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In today-s competitive global business environment, the concept of supply chain management (SCM) continues to become increasingly market-oriented, shifting the primary driver of the value chain from supply to demand. Recent recommendations encourage researchers to focus investigations on the supply chain process integration (SCPI) capabilities that integrate a focal firm with its network of suppliers and business customers to create value for it. However, theoretical and empirical researches pertaining to the antecedents and consequences of a focal firm-s SCPI capabilities have been limited and piecemeal. The purpose of this study is to investigate the critical determinants and consequences of a focal firm-s SCPI capabilities. We test our proposed research framework using a sample of 139 sales managers of manufacturing industries in Taiwan, our research findings show that (1) both perceived business customer-s power and focal firm-s market-oriented culture positively influences a focal firm-s SCPI capabilities, and (2) SCPI capabilities positively influence a focal firm-s SCM performance, both operational and strategic benefits. Implications for practitioners and researchers and suggestions for future research are also addressed in this study.

Keywords: Supply chain process integration capabilities, Perceived business customer's power, Market-oriented culture, Supply chain management performance.

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Authors: Peter Burggräf, Matthias Dannapfel, Hanno Voet, Patrick-Benjamin Bök, Jérôme Uelpenich, Julian Hoppe

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The increasing digitalization of value chains can help companies to handle rising complexity in their processes and thereby reduce the steadily increasing planning and control effort in order to raise performance limits. Due to technological advances, companies face the challenge of smart value chains for the purpose of improvements in productivity, handling the increasing time and cost pressure and the need of individualized production. Therefore, companies need to ensure quick and flexible decisions to create self-optimizing processes and, consequently, to make their production more efficient. Lean production, as the most commonly used paradigm for complexity reduction, reaches its limits when it comes to variant flexible production and constantly changing market and environmental conditions. To lift performance limits, which are inbuilt in current value chains, new methods and tools must be applied. Digitalization provides the potential to derive these new methods and tools. However, companies lack the experience to harmonize different digital technologies. There is no practicable framework, which instructs the transformation of current value chains into digital pervasive value chains. Current research shows that a connection between lean production and digitalization exists. This link is based on factors such as people, technology and organization. In this paper, the introduced method for the determination of digitally pervasive value chains takes the factors people, technology and organization into account and extends existing approaches by a new dimension. It is the first systematic approach for the digital transformation of lean production and consists of four steps: The first step of ‘target definition’ describes the target situation and defines the depth of the analysis with regards to the inspection area and the level of detail. The second step of ‘analysis of the value chain’ verifies the lean-ability of processes and lies in a special focus on the integration capacity of digital technologies in order to raise the limits of lean production. Furthermore, the ‘digital evaluation process’ ensures the usefulness of digital adaptions regarding their practicability and their integrability into the existing production system. Finally, the method defines actions to be performed based on the evaluation process and in accordance with the target situation. As a result, the validation and optimization of the proposed method in a German company from the electronics industry shows that the digital transformation of current value chains based on lean production achieves a raise of their inbuilt performance limits.

Keywords: Digitalization, digital transformation, lean production, Industrie 4.0, value chain.

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Authors: Sung-yong Choi, Woo-tai Jung, Young-hwan Park

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This study intends to improve the bond performance of the polypropylene fiber used as reinforcing fiber for concrete by changing its shape into double crimped type through the enhancement its fabrication process. The bond performance of such double crimped fiber is evaluated by applying the JCI SF-8 (dog-bone shape) testing method. The test results reveal that the double crimped fiber develops bond performance improved by more than 19% compared to the conventional crimped type fiber. 

Keywords: Bond, Polypropylene, Fiber reinforcement, Macro fiber, Shape change.

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Authors: Mohanchur Sakar, K.K.Shukla, K.S.Dasgupta

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This paper attempts to establish the fact that Multi State Network Classification is essential for performance enhancement of Transport protocols over Satellite based Networks. A model to classify Multi State network condition taking into consideration both congestion and channel error is evolved. In order to arrive at such a model an analysis of the impact of congestion and channel error on RTT values has been carried out using ns2. The analysis results are also reported in the paper. The inference drawn from this analysis is used to develop a novel statistical RTT based model for multi state network classification. An Adaptive Multi State Proactive Transport Protocol consisting of Proactive Slow Start, State based Error Recovery, Timeout Action and Proactive Reduction is proposed which uses the multi state network state classification model. This paper also confirms through detail simulation and analysis that a prior knowledge about the overall characteristics of the network helps in enhancing the performance of the protocol over satellite channel which is significantly affected due to channel noise and congestion. The necessary augmentation of ns2 simulator is done for simulating the multi state network classification logic. This simulation has been used in detail evaluation of the protocol under varied levels of congestion and channel noise. The performance enhancement of this protocol with reference to established protocols namely TCP SACK and Vegas has been discussed. The results as discussed in this paper clearly reveal that the proposed protocol always outperforms its peers and show a significant improvement in very high error conditions as envisaged in the design of the protocol.

Keywords: GEO, ns2, Proactive TCP, SACK, Vegas

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Authors: D. Garg, S. Luthra, A. Haleem

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Reverse logistics (RL) is supposed to be a systematic procedure that helps in improving the environmental hazards and maintain business sustainability for industries. Industries in Indian are now opting for adoption of RL techniques in business. But, RL practices are not popular in Indian industries because of many barriers for its successful implementation. Therefore, need arises to identify and evaluate the barriers to implement RL practices by taking an Indian industries perspective. Literature review approach and case study approach have been adapted to identify relevant barriers to implement RL practices. Further, Fuzzy Decision Making Trial and Evaluation Laboratory methodology has been brought into use for evaluating causal relationships among the barriers to implement RL practices. Seven barriers out of ten barriers have been categorized into the cause group and remaining into effect group. This research will help Indian industries to manage these barriers towards effective implementing RL practices.

Keywords: Barriers, decision making trial and evaluation laboratory, fuzzy set theory, Indian industries, reverse logistics.

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Authors: Kitimaporn Choochote, Roger Nurse

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The area of knowledge management has been in the highlight for enterprises over the past three decades. Many enterprises would like to have knowledge management and work hard to achieve it, however they are often confused about which direction to take to be successful and this point is especially true for Small and Medium Enterprises (SMEs) in developing countries. Many large companies have realized that knowledge is one of the richest resources which an organization possesses and knowledge management is a part of the foundation for a sustainable competitive advantage. Much work has been done in the area of knowledge management, but most of it has served large enterprises. This research provides a Model of knowledge management strategy for SMEs. It is based on analysis, insights and recommendations and it is presented so that SMEs in developing countries can easily understand and implement this model.

Keywords: Competitive advantage, Developing Country, Knowledge Management Strategy, Small and Medium Enterprise

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Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: Management accounting, change, Romania, contingency and institutional theory.

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Authors: Anežka Jurčíková, Miroslav Rosmanit

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The subject of this paper is to verify the behavior of the truss-type CHS joint which is beyond the scope of use of the EN 1993-1-8. This is performed by using the numerical modeling in program ANSYS and the analytical methods recommended in the CIDECT publication. The recommendations for numerical modeling of such types of joints as well as for evaluation of load-bearing capacity of the joint are given in this paper. The results from both analytical and numerical models are compared.

Keywords: ANSYS, CHS joints, FEM, Lattice structure

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