Search results for: cognitive architecture of institutional roles.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1569

Search results for: cognitive architecture of institutional roles.

729 Control Strategies for a Robot for Interaction with Children with Autism Spectrum Disorder

Authors: Vinicius Binotte, Guilherme Baldo, Christiane Goulart, Carlos Valadão, Eliete Caldeira, Teodiano Bastos

Abstract:

Socially assistive robotic has become increasingly active and it is present in therapies of people affected for several neurobehavioral conditions, such as Autism Spectrum Disorder (ASD). In fact, robots have played a significant role for positive interaction with children with ASD, by stimulating their social and cognitive skills. This work introduces a mobile socially-assistive robot, which was built for interaction with children with ASD, using non-linear control techniques for this interaction.

Keywords: Socially assistive robotics, mobile robot, autonomous control, autism.

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728 A Multi-Agent Framework for Data Mining

Authors: Kamal Ali Albashiri, Khaled Ahmed Kadouh

Abstract:

A generic and extendible Multi-Agent Data Mining (MADM) framework, MADMF (the Multi-Agent Data Mining Framework) is described. The central feature of the framework is that it avoids the use of agreed meta-language formats by supporting a framework of wrappers. The advantage offered is that the framework is easily extendible, so that further data agents and mining agents can simply be added to the framework. A demonstration MADMF framework is currently available. The paper includes details of the MADMF architecture and the wrapper principle incorporated into it. A full description and evaluation of the framework-s operation is provided by considering two MADM scenarios.

Keywords: Multi-Agent Data Mining (MADM), Frequent Itemsets, Meta ARM, Association Rule Mining, Classifier generator.

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727 Pose Normalization Network for Object Classification

Authors: Bingquan Shen

Abstract:

Convolutional Neural Networks (CNN) have demonstrated their effectiveness in synthesizing 3D views of object instances at various viewpoints. Given the problem where one have limited viewpoints of a particular object for classification, we present a pose normalization architecture to transform the object to existing viewpoints in the training dataset before classification to yield better classification performance. We have demonstrated that this Pose Normalization Network (PNN) can capture the style of the target object and is able to re-render it to a desired viewpoint. Moreover, we have shown that the PNN improves the classification result for the 3D chairs dataset and ShapeNet airplanes dataset when given only images at limited viewpoint, as compared to a CNN baseline.

Keywords: Convolutional neural networks, object classification, pose normalization, viewpoint invariant.

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726 LFSR Counter Implementation in CMOS VLSI

Authors: Doshi N. A., Dhobale S. B., Kakade S. R.

Abstract:

As chip manufacturing technology is suddenly on the threshold of major evaluation, which shrinks chip in size and performance, LFSR (Linear Feedback Shift Register) is implemented in layout level which develops the low power consumption chip, using recent CMOS, sub-micrometer layout tools. Thus LFSR counter can be a new trend setter in cryptography and is also beneficial as compared to GRAY & BINARY counter and variety of other applications. This paper compares 3 architectures in terms of the hardware implementation, CMOS layout and power consumption, using Microwind CMOS layout tool. Thus it provides solution to a low power architecture implementation of LFSR in CMOS VLSI.

Keywords: Chip technology, Layout level, LFSR, Pass transistor

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725 Model Reference Adaptive Control and LQR Control for Quadrotor with Parametric Uncertainties

Authors: Alia Abdul Ghaffar, Tom Richardson

Abstract:

A model reference adaptive control and a fixed gain LQR control were implemented in the height controller of a quadrotor that has parametric uncertainties due to the act of picking up an object of unknown dimension and mass. It is shown that an adaptive controller, unlike the fixed gain controller, is capable of ensuring a stable tracking performance under such condition, although adaptive control suffers from several limitations. The combination of both adaptive and fixed gain control in the controller architecture can result in an enhanced tracking performance in the presence parametric uncertainties.

Keywords: UAV, quadrotor, model reference adaptive control, LQR control.

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724 Preliminary Evaluation of Feasibility for Wind Energy Production on Offshore Extraction Platforms

Authors: M. Raciti Castelli, S. De Betta, E. Benini

Abstract:

A preliminary evaluation of the feasibility of installing small wind turbines on offshore oil and gas extraction platforms is presented. Some aerodynamic considerations are developed in order to determine the best rotor architecture to exploit the wind potential on such installations, assuming that wind conditions over the platforms are similar to those registered on the roofs of urban buildings. Economical considerations about both advantages and disadvantages of the exploitation of wind energy on offshore extraction platforms with respect to conventional offshore wind plants, is also presented. Finally, wind charts of European offshore winds are presented together with a map of the major offshore installations.

Keywords: Extraction platform, offshore wind energy, verticalaxis wind turbine (VAWT).

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723 Benchmarking: Performance on ALPS and Formosa Clusters

Authors: Chih-Wei Hsieh, Chau-Yi Chou, Sheng-HsiuKuo, Tsung-Che Tsai, I-Chen Wu

Abstract:

This paper presents the benchmarking results and performance evaluation of differentclustersbuilt atthe National Center for High-Performance Computingin Taiwan. Performance of processor, memory subsystem andinterconnect is a critical factor in the overall performance of high performance computing platforms. The evaluation compares different system architecture and software platforms. Most supercomputer used HPL to benchmark their system performance, in accordance with the requirement of the TOP500 List. In this paper we consider system memory access factors that affect benchmark performance, such as processor and memory performance.We hope these works will provide useful information for future development and construct cluster system.

Keywords: Performance Evaluation, Benchmarking and High-Performance Computing

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722 Low Power Capacitance-to-Voltage Converter for Magnetometer Interface IC

Authors: Dipankar Nag, Choe Andrew Kunil, Kevin Chai Tshun Chuan, Minkyu Je

Abstract:

This paper presents the design and implementation of a fully integrated Capacitance-to-Voltage Converter (CVC) as the analog front-end for magnetometer interface IC. The application demands very low power solution operating in the frequency of around 20 KHz. The design adapts low power architecture to create low noise electronic interface for Capacitive Micro-machined Lorentz force magnetometer sensor. Using a 0.18-μm CMOS process, simulation results of this interface IC show that the proposed CVC can provide 33 dB closed loop gain, 20 nV/√Hz input referred noise at 20 KHz, while consuming 65 μA current from 1.8-V supply. 

Keywords: Analog front end, Capacitance-to-Voltage Converter, Magnetometer, MEMS, Recycling Folded Cascode.

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721 Design of Cloud Service Brokerage System Intermediating Integrated Services in Multiple Cloud Environment

Authors: Dongjae Kang, Sokho Son, Jinmee Kim

Abstract:

Cloud service brokering is a new service paradigm that provides interoperability and portability of application across multiple Cloud providers. In this paper, we designed Cloud service brokerage system, anyBroker, supporting integrated service provisioning and SLA based service lifecycle management. For the system design, we introduce the system concept and whole architecture, details of main components and use cases of primary operations in the system. These features ease the Cloud service provider and customer’s concern and support new Cloud service open market to increase Cloud service profit and prompt Cloud service echo system in Cloud computing related area.

Keywords: Cloud service brokerage, multiple Clouds, Integrated service provisioning, SLA, network service.

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720 People Empowerment in Livelihood Activities toward Sustainable Coastal Resource Management in Indonesia

Authors: Achmad Zamroni, Masahiro Yamao

Abstract:

Coastal resource management, community empowerment and socio economic development are the cornerstones for uplifting the lives of coastal area inhabitants. This paper aims to identify the positive impacts of coastal management projects toward fishermen-s economic well-being, to analyze the role of fishermen and their families in effecting economic change and to analyze the roles of stakeholders in managing coastal resources. Structured and semi-structured questionnaires were prepared to obtain qualitative data, and interviews were conducted with fishermen. Findings show that community empowerment and conservation of coastal resources through local and central government projects have exerted positive impact on the coastal community. Some activities involved women who are more active particularly in “off-fishing" season. Traditionally, local fishermen together with local stakeholders have set up a zoning system to minimize conflicts between fishermen. In addition, zoning is used to protect certain ecosystems that can provide benefits well into the future.

Keywords: Economic development, Off-fishing, Resource management, Stakeholders' participation, Women's participation

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719 Toward an Architecture of a Component-Based System Supporting Separation of Non- Functional Concerns

Authors: Jerzy Nogiec, Kelley Trombly-Freytag, Shangping Ren

Abstract:

The promises of component-based technology can only be fully realized when the system contains in its design a necessary level of separation of concerns. The authors propose to focus on the concerns that emerge throughout the life cycle of the system and use them as an architectural foundation for the design of a component-based framework. The proposed model comprises a set of superimposed views of the system describing its functional and non-functional concerns. This approach is illustrated by the design of a specific framework for data analysis and data acquisition and supplemented with experiences from using the systems developed with this framework at the Fermi National Accelerator Laboratory.

Keywords: Distributed system, component-based technology, separation of concerns, software development, supervisory and control, QoS

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718 Unknown Environment Representation for Mobile Robot Using Spiking Neural Networks

Authors: Amir Reza Saffari Azar Alamdari

Abstract:

In this paper, a model of self-organizing spiking neural networks is introduced and applied to mobile robot environment representation and path planning problem. A network of spike-response-model neurons with a recurrent architecture is used to create robot-s internal representation from surrounding environment. The overall activity of network simulates a self-organizing system with unsupervised learning. A modified A* algorithm is used to find the best path using this internal representation between starting and goal points. This method can be used with good performance for both known and unknown environments.

Keywords: Mobile Robot, Path Planning, Self-organization, Spiking Neural Networks.

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717 E-Service and the Nigerian Banking Sector: A Review of ATM Architecture and Operations

Authors: Bashir A. Yauri, Aliyu R. Yauri

Abstract:

With the introduction of cash-less society policy by the Central Bank of Nigeria, the concept of e-banking services have over the years’ experience a significant improvement. Today quite a number of people are embracing e-banking activities especially ATM, thereby moving away from the conventional banking system. This paper presents a review of the underlying Architectural Layout of Intra-Bank and Inter-Bank ATM connectivity in Nigeria. The paper further investigates and discusses factors affecting the Intra- Bank and Inter-Bank ATM connectivity in Nigeria. In addition, as well possible solutions to these factors affecting ATM Connectivity and Operations are proposed.

Keywords: Architectural layout, automated teller machine, e-services, interswitch.

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716 The Role of Organizational Culture in Facilitating Employee Job Satisfaction in Emerald Group

Authors: Mohamed Haffar, Muhammad Abdul Aziz, Ahmad Ghoneim

Abstract:

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.

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715 14-Bit 1MS/s Cyclic-Pipelined ADC

Authors: S. Saisundar, Shan Jiang, Kevin T. C. Chai, David Nuttman, Minkyu Je

Abstract:

This paper presents a 14-bit cyclic-pipelined Analog to digital converter (ADC) running at 1 MS/s. The architecture is based on a 1.5-bit per stage structure utilizing digital correction for each stage. The ADC consists of two 1.5-bit stages, one shift register delay line, and digital error correction logic. Inside each 1.5-bit stage, there is one gain-boosting op-amp and two comparators. The ADC was implemented in 0.18µm CMOS process and the design has an area of approximately 0.2 mm2. The ADC has a differential input range of 1.2 Vpp. The circuit has an average power consumption of 3.5mA with 10MHz sampling clocks. The post-layout simulations of the design satisfy 12-bit SNDR with a full-scale sinusoid input.


Keywords: Analog to digital converter, cyclic, gain-boosting, pipelined.

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714 Unraveling Biostimulation of Decolorized Mediators for Microbial Fuel Cell-Aided Textile Dye Decontamination

Authors: Pei-Lin Yueh, Bor-Yann Chen, Chuan-Chung Hsueh

Abstract:

This first-attempt study revealed that decolorized intermediates of azo dyes could act as redox mediators to assist wastewater (WW) decolorization due to enhancement of electron-transport phenomena. Electrochemical impedance spectra indicated that hydroxyl and amino-substituent(s) were functional group(s) as redox-mediator(s). As azo dyes are usually multiple benzene-rings structured, their derived decolorized intermediates are likely to play roles of electron shuttles due to lower barrier of energy gap for electron shuttling. According to cyclic voltammetric profiles, redox mediating characteristics of decolorized intermediates of azo dyes (e.g., RBu171, RR198, RR141, RBk5) were clearly disclosed. With supplementation of biodecolorized metabolites of RR141 and 198, decolorization performance of could be evidently augmented. This study also suggested the optimal modes of microbial fuel cell (MFC)-assisted WW decolorization would be plug-flow or batch mode of operation with no mix. Single chamber-MFCs would be more favourable than double chamber MFCs due to non-mixing contacting reactor scheme for operation.

Keywords: Redox mediators, dye decolorization, bioelectricity generation, microbial fuel cells.

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713 Improved Algorithms for Construction of Interface Agent Interaction Model

Authors: Huynh Quyet Thang, Le Hai Quan

Abstract:

Interaction Model plays an important role in Modelbased Intelligent Interface Agent Architecture for developing Intelligent User Interface. In this paper we are presenting some improvements in the algorithms for development interaction model of interface agent including: the action segmentation algorithm, the action pair selection algorithm, the final action pair selection algorithm, the interaction graph construction algorithm and the probability calculation algorithm. The analysis of the algorithms also presented. At the end of this paper, we introduce an experimental program called “Personal Transfer System".

Keywords: interface agent, interaction model, user model.

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712 Service Identification Approach to SOA Development

Authors: Nafise Fareghzadeh

Abstract:

Service identification is one of the main activities in the modeling of a service-oriented solution, and therefore errors made during identification can flow down through detailed design and implementation activities that may necessitate multiple iterations, especially in building composite applications. Different strategies exist for how to identify candidate services that each of them has its own benefits and trade offs. The approach presented in this paper proposes a selective identification of services approach, based on in depth business process analysis coupled with use cases and existing assets analysis and goal service modeling. This article clearly emphasizes the key activities need for the analysis and service identification to build a optimized service oriented architecture. In contrast to other approaches this article mentions some best practices and steps, wherever appropriate, to point out the vagueness involved in service identification.

Keywords: SOA, service identification, service taxonomy, service layer.

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711 A Security Analysis for Home Gateway Architectures

Authors: Pierre Parrend, Stephane Frenot

Abstract:

Providing Services at Home has become over the last few years a very dynamic and promising technological domain. It is likely to enable wide dissemination of secure and automated living environments. We propose a methodology for identifying threats to Services at Home Delivery systems, as well as a threat analysis of a multi-provider Home Gateway architecture. This methodology is based on a dichotomous positive/preventive study of the target system: it aims at identifying both what the system must do, and what it must not do. This approach completes existing methods with a synthetic view of potential security flaws, thus enabling suitable measures to be taken into account. Security implications of the evolution of a given system become easier to deal with. A prototype is built based on the conclusions of this analysis.

Keywords: Security requirements, Connected Home, OSGi, Sofware Components.

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710 Experimental Analysis of Tools Used for Doxing and Proposed New Transforms to Help Organizations Protect against Doxing Attacks

Authors: Parul Khanna, Pavol Zavarsky, Dale Lindskog

Abstract:

Doxing is a term derived from documents, and hence consists of collecting information on an organization or individual through social media websites, search engines, password cracking methods, social engineering tools and other sources of publicly displayed information. The main purpose of doxing attacks is to threaten, embarrass, harass and humiliate the organization or individual. Various tools are used to perform doxing. Tools such as Maltego visualize organization’s architecture which helps in determining weak links within the organization. This paper discusses limitations of Maltego Chlorine CE 3.6.0 and suggests measures as to how organizations can use these tools to protect themselves from doxing attacks.

Keywords: Advanced Persistent Threat, FOCA, OSINT, PII.

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709 Authenticast: A Source Authentication Protocol for Multicast Flows and Streams

Authors: Yacine Challal, Abdelmadjid Bouabdallah

Abstract:

The lack of security obstructs a large scale de- ployment of the multicast communication model. There- fore, a host of research works have been achieved in order to deal with several issues relating to securing the multicast, such as confidentiality, authentication, non-repudiation, in- tegrity and access control. Many applications require au- thenticating the source of the received traffic, such as broadcasting stock quotes and videoconferencing and hence source authentication is a required component in the whole multicast security architecture. In this paper, we propose a new and efficient source au- thentication protocol which guarantees non-repudiation for multicast flows, and tolerates packet loss. We have simu- lated our protocol using NS-2, and the simulation results show that the protocol allows to achieve improvements over protocols fitting into the same category.

Keywords: Source Authentication, Non-repudiation, Multicast Security.

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708 Socioculture and Cognitivist Perspectives on Language and Communication Barriers in Learning

Authors: David Hallberg

Abstract:

It is believed that major account on language diversity must be taken in learning, and especially in learning using ICT. This paper-s objective is to exhibit language and communication barriers in learning, to approach the topic from socioculture and cognitivist perspectives, and to give exploratory solutions of handling such barriers. The review is mainly conducted by approaching the journal Computers & Education, but also an initially broad search was conducted. The results show that not much attention is paid on language and communication barriers in an immediate relation to learning using ICT. The results shows, inter alia, that language and communication barriers are caused because of not enough account is taken on both the individual-s background and the technology.

Keywords: communication barriers, cognitive, ICT, language barriers, learning, socioculture

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707 Artificial Neural Network Approach for Short Term Load Forecasting for Illam Region

Authors: Mohsen Hayati, Yazdan Shirvany

Abstract:

In this paper, the application of neural networks to study the design of short-term load forecasting (STLF) Systems for Illam state located in west of Iran was explored. One important architecture of neural networks named Multi-Layer Perceptron (MLP) to model STLF systems was used. Our study based on MLP was trained and tested using three years (2004-2006) data. The results show that MLP network has the minimum forecasting error and can be considered as a good method to model the STLF systems.

Keywords: Artificial neural networks, Forecasting, Multi-layer perceptron.

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706 A Distributed Algorithm for Intrinsic Cluster Detection over Large Spatial Data

Authors: Sauravjyoti Sarmah, Rosy Das, Dhruba Kr. Bhattacharyya

Abstract:

Clustering algorithms help to understand the hidden information present in datasets. A dataset may contain intrinsic and nested clusters, the detection of which is of utmost importance. This paper presents a Distributed Grid-based Density Clustering algorithm capable of identifying arbitrary shaped embedded clusters as well as multi-density clusters over large spatial datasets. For handling massive datasets, we implemented our method using a 'sharednothing' architecture where multiple computers are interconnected over a network. Experimental results are reported to establish the superiority of the technique in terms of scale-up, speedup as well as cluster quality.

Keywords: Clustering, Density-based, Grid-based, Adaptive Grid.

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705 Federalism and Foreign Affairs: The International Relations of Mexican Sub-State Governments

Authors: Jorge A. Schiavon

Abstract:

This article analyzes the international relations of sub-State governments (IRSSG) in Mexico. It aims to answer five questions: 1) What explains the recent and dramatic increase in their international activities? 2) What is the impact of federalism on the foreign affairs of the federal units? 3) What are the levels or degrees of IRSSG and how have they changed over the last years? 4) How do Mexican federal units institutionalize their international activities? 5) What are the perceptions and capacities of the federal units in their internationalization process? The first section argues that the growth in the IRSSG is generated by growing interdependence and globalization in the international system, and democratization, decentralization and structural reform in the national arena. The second section sustains that the renewed Mexican federalism has generated the incentives for SSG to participate more intensively in international affairs. The third section defends that there is a wide variation in their degree of international participation, which is measured in three moments in time (2004 2009 and 2014), and explains how this activity has changed in the last decade. The fourth section studies the institutionalization of the IRSSG in Mexico through the analysis of Inter-Institutional Agreements (IIA). Finally, the last section concentrates in explaining the perceptions and capacities of Mexican sub-State governments to conduct international relations.

Keywords: Federalism, foreign policy, international relations of sub-state governments, paradiplomacy, Mexico.

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704 Stock Movement Prediction Using Price Factor and Deep Learning

Authors: Hy Dang, Bo Mei

Abstract:

The development of machine learning methods and techniques has opened doors for investigation in many areas such as medicines, economics, finance, etc. One active research area involving machine learning is stock market prediction. This research paper tries to consider multiple techniques and methods for stock movement prediction using historical price or price factors. The paper explores the effectiveness of some deep learning frameworks for forecasting stock. Moreover, an architecture (TimeStock) is proposed which takes the representation of time into account apart from the price information itself. Our model achieves a promising result that shows a potential approach for the stock movement prediction problem.

Keywords: Classification, machine learning, time representation, stock prediction.

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703 Performance Comparison of Real Time EDAC Systems for Applications On-Board Small Satellites

Authors: Y. Bentoutou

Abstract:

On-board Error Detection and Correction (EDAC) devices aim to secure data transmitted between the central processing unit (CPU) of a satellite onboard computer and its local memory. This paper presents a comparison of the performance of four low complexity EDAC techniques for application in Random Access Memories (RAMs) on-board small satellites. The performance of a newly proposed EDAC architecture is measured and compared with three different EDAC strategies, using the same FPGA technology. A statistical analysis of single-event upset (SEU) and multiple-bit upset (MBU) activity in commercial memories onboard Alsat-1 is given for a period of 8 years

Keywords: Error Detection and Correction; On-board computer; small satellite missions

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702 On Face Recognition using Gabor Filters

Authors: Al-Amin Bhuiyan, Chang Hong Liu

Abstract:

Gabor-based face representation has achieved enormous success in face recognition. This paper addresses a novel algorithm for face recognition using neural networks trained by Gabor features. The system is commenced on convolving a face image with a series of Gabor filter coefficients at different scales and orientations. Two novel contributions of this paper are: scaling of rms contrast and introduction of fuzzily skewed filter. The neural network employed for face recognition is based on the multilayer perceptron (MLP) architecture with backpropagation algorithm and incorporates the convolution filter response of Gabor jet. The effectiveness of the algorithm has been justified over a face database with images captured at different illumination conditions.

Keywords: Fuzzily skewed filter, Gabor filter, rms contrast, neural network.

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701 Gender and Advertisements: A Content Analysis of Pakistani Prime Time Advertisements

Authors: Aaminah Hassan

Abstract:

Advertisements carry a great potential to influence our lives because they are crafted to meet particular ends. Stereotypical representation in advertisements is capable of forming unconscious attitudes among people towards any gender and their abilities. This study focuses on gender representation in Pakistani prime time advertisements. For this purpose, 13 advertisements were selected from three different categories of foods and beverages, cosmetics, cell phones and cellular networks from the prime time slots of one of the leading Pakistani entertainment channel, ‘Urdu 1’. Both quantitative and qualitative analyses are carried out for range of variables like gender, age, roles, activities, setting, appearance and voice overs. The results revealed that gender representation in advertisements is stereotypical. Moreover, in few instances, the portrayal of women is not only culturally inappropriate but is demeaning to the image of women as well. Their bodily charm is used to promote products. Comparing different entertainment channels for their prime time advertisements and broadening the scope of this research will yield greater implications for the researchers who want to carry out the similar research. It is hoped that the current study would help in the promotion of media literacy among the viewers and media authorities in Pakistan.

Keywords: Advertisements, content analysis, gender, prime time.

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700 The Libyan Accounting Profession

Authors: Bubaker F. Shareia

Abstract:

The aim of this paper is to trace the historical development of the accounting profession in Libya, in order to identify challenges facing the profession as the country moves from a closed to emerging economy. The study is based on a literature review and archival research. Accounting information has a vital role to play in the achievement of economic goals in developing and emerging economies, but a well qualified accounting profession is required. In the context of institutional instability and unique cultural factors, the accounting profession in Libya faces educational and legal challenges if it is to achieve its potential in assisting the country to reach its economic goals. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of historic factors on the accounting profession in emerging economies. Centrally planned economies require a body of well trained professional accountants if they are to emerge onto the global economic arena. Studies on the accounting profession have focused primarily on those in developed economies, where the need for meaningful accounting information for decision making is taken for granted and there is a well trained, professional workforce. This study of the profession in an emerging economy highlights the efforts that will be needed to ensure the contribution of the profession to the economic wellbeing of other emerging economies.

Keywords: Accounting profession, developing countries, culture, planned economy, emerging economy.

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