Search results for: accounting information systems
7533 Application of Geographic Information Systems(GIS) in the History of Cartography
Authors: Bangbo Hu
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This paper discusses applications of a revolutionary information technology, Geographic Information Systems (GIS), in the field of the history of cartography by examples, including assessing accuracy of early maps, establishing a database of places and historical administrative units in history, integrating early maps in GIS or digital images, and analyzing social, political, and economic information related to production of early maps. GIS provides a new mean to evaluate the accuracy of early maps. Four basic steps using GIS for this type of study are discussed. In addition, several historical geographical information systems are introduced. These include China Historical Geographic Information Systems (CHGIS), the United States National Historical Geographic Information System (NHGIS), and the Great Britain Historical Geographical Information System. GIS also provides digital means to display and analyze the spatial information on the early maps or to layer them with modern spatial data. How GIS relational data structure may be used to analyze social, political, and economic information related to production of early maps is also discussed in this paper. Through discussion on these examples, this paper reveals value of GIS applications in this field.Keywords: Cartography, GIS, history, maps.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31567532 A Framework for the Analysis of the Stereotypes in Accounting
Authors: Nadia Albu, Cătălin Nicolae Albu, Mădălina Maria Gîrbină, Maria Iuliana Sandu
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Professions are concerned about the public image they have, and this public image is represented by stereotypes. Research is needed to understand how accountants are perceived by different actors in the society in different contexts, which would allow universities, professional bodies and employers to adjust their strategies to attract the right people to the profession and their organizations. We aim to develop in this paper a framework to be used in empirical testing in different environments to determine and analyze the accountant-s stereotype. This framework will be useful in analyzing the nuances associated to the accountant-s image and in understanding the factors that may lead to uniformity in the profession and of those leading to diversity from one context (country, type of countries, region) to another.Keywords: accounting profession, accounting stereotype, framework, public image
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31247531 A Novel Method for Behavior Modeling in Uncertain Information Systems
Authors: Ali Haroonabadi, Mohammad Teshnehlab
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None of the processing models in the software development has explained the software systems performance evaluation and modeling; likewise, there exist uncertainty in the information systems because of the natural essence of requirements, and this may cause other challenges in the processing of software development. By definition an extended version of UML (Fuzzy- UML), the functional requirements of the software defined uncertainly would be supported. In this study, the behavioral description of uncertain information systems by the aid of fuzzy-state diagram is crucial; moreover, the introduction of behavioral diagrams role in F-UML is investigated in software performance modeling process. To get the aim, a fuzzy sub-profile is used.Keywords: Fuzzy System, Software Development Model, Software Performance Evaluation, UML
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24977530 The Interaction between Accounting Students- Preference, Teaching Methodology and Performance
Authors: Dorine M. Mattar, Rim M. El Khoury
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This paper examined the influence of matching students- learning preferences with the teaching methodology adopted, on their academic performance in an accounting course in two types of learning environment in one university in Lebanon: classes with PowerPoint (PPT) vs. conventional classes. Learning preferences were either for PPT or for Conventional methodology. A statistically significant increase in academic achievement is found in the conventionally instructed group as compared to the group taught with PPT. This low effectiveness of PPT might be attributed to the learning preferences of Lebanese students. In the PPT group, better academic performance was found among students with learning/teaching match as compared with students with learning/teaching mismatch. Since the majority of students display a preference for the conventional methodology, the result might suggest that Lebanese students- performance is not optimized by PPT in the accounting classrooms, not because of PPT itself, but because it is not matching the Lebanese students- learning preferences in such a quantitative course.Keywords: Accounting education, learning preferences, learning/teaching match, Lebanon, Student performance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18397529 Managing the Information System Life Cycle in Construction and Manufacturing
Authors: Carlos J. Costa, Manuela Aparício
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In this paper we present the information life cycle and analyze the importance of managing the corporate application portfolio across this life cycle. The approach presented here corresponds not just to the extension of the traditional information system development life cycle. This approach is based in the generic life cycle. In this paper it is proposed a model of an information system life cycle, supported in the assumption that a system has a limited life. But, this limited life may be extended. This model is also applied in several cases; being reported here two examples of the framework application in a construction enterprise and in a manufacturing enterprise.
Keywords: Information systems/technology, information systems life cycle, organization engineering, information economics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18077528 The Effects of an Information Delivery Modality on Psychology of E-learning Students
Authors: Eunil Park, Angel P. del Pobil
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Does a communication modality matter in delivering e-learning information? With the recent growth of broadcasting systems, media technologies and e-learning contents, various systems with different communication modalities have been introduced. In accordance with these trends, this study examines the effects of the information delivery modality on psychology of students. Findings from an experiment indicated that the delivering information which includes a video modality elicited higher degrees of credibility, quality, representativeness of content, and perceived suitability for delivering information than those of auditory information. However, there is no difference between content liking and attitude. The Implications of the findings and the limitations are discussed.
Keywords: Communication modality, e-learning, multimodality, students.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17687527 Product-Based Industrial Information Systems (Application to the Steel Industry)
Authors: Daniel F. Garcia, Diego Gonzalez
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This paper shows a simple and effective approach to the design and implementation of Industrial Information Systems (IIS) oriented to control the characteristics of each individual product manufactured in a production line and also their manufacturing conditions. The particular products considered in this work are large steel strips that are coiled just after their manufacturing. However, the approach is directly applicable to coiled strips in other industries, like paper, textile, aluminum, etc. These IIS provide very detailed information of each manufactured product, which complement the general information managed by the ERP system of the production line. In spite of the high importance of this type of IIS to guarantee and improve the quality of the products manufactured in many industries, there are very few works about them in the technical literature. For this reason, this paper represents an important contribution to the development of this type of IIS, providing guidelines for their design, implementation and exploitation.Keywords: Data storage, industrial information systems, measurement systems integration, signal acquisition.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14347526 Applications for Accounting of Inherited Object-Oriented Class Members
Authors: Jehad Al Dallal
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A class in an Object-Oriented (OO) system is the basic unit of design, and it encapsulates a set of attributes and methods. In OO systems, instead of redefining the attributes and methods that are included in other classes, a class can inherit these attributes and methods and only implement its unique attributes and methods, which results in reducing code redundancy and improving code testability and maintainability. Such mechanism is called Class Inheritance. However, some software engineering applications may require accounting for all the inherited class members (i.e., attributes and methods). This paper explains how to account for inherited class members and discusses the software engineering applications that require such consideration.
Keywords: Object-oriented design, inheritance, internal quality attribute, external quality attribute, class flattening.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13547525 Data Integrity: Challenges in Health Information Systems in South Africa
Authors: T. Thulare, M. Herselman, A. Botha
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Poor system use, including inappropriate design of health information systems, causes difficulties in communication with patients and increased time spent by healthcare professionals in recording the necessary health information for medical records. System features like pop-up reminders, complex menus, and poor user interfaces can make medical records far more time consuming than paper cards as well as affect decision-making processes. Although errors associated with health information and their real and likely effect on the quality of care and patient safety have been documented for many years, more research is needed to measure the occurrence of these errors and determine the causes to implement solutions. Therefore, the purpose of this paper is to identify data integrity challenges in hospital information systems through a scoping review and based on the results provide recommendations on how to manage these. Only 34 papers were found to be most suitable out of 297 publications initially identified in the field. The results indicated that human and computerized systems are the most common challenges associated with data integrity and factors such as policy, environment, health workforce, and lack of awareness attribute to these challenges but if measures are taken the data integrity challenges can be managed.
Keywords: Data integrity, data integrity challenges, hospital information systems, South Africa.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13767524 The Cloud Systems Used in Education: Properties and Overview
Authors: Agah Tuğrul Korucu, Handan Atun
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Diversity and usefulness of information that used in education are have increased due to development of technology. Web technologies have made enormous contributions to the distance learning system especially. Mobile systems, one of the most widely used technology in distance education, made much easier to access web technologies. Not bounding by space and time, individuals have had the opportunity to access the information on web. In addition to this, the storage of educational information and resources and accessing these information and resources is crucial for both students and teachers. Because of this importance, development and dissemination of web technologies supply ease of access to information and resources are provided by web technologies. Dynamic web technologies introduced as new technologies that enable sharing and reuse of information, resource or applications via the Internet and bring websites into expandable platforms are commonly known as Web 2.0 technologies. Cloud systems are one of the dynamic web technologies that defined as a model provides approaching the demanded information independent from time and space in appropriate circumstances and developed by NIST. One of the most important advantages of cloud systems is meeting the requirements of users directly on the web regardless of hardware, software, and dealing with install. Hence, this study aims at using cloud services in education and investigating the services provided by the cloud computing. Survey method has been used as research method. In the findings of this research the fact that cloud systems are used such studies as resource sharing, collaborative work, assignment submission and feedback, developing project in the field of education, and also, it is revealed that cloud systems have plenty of significant advantages in terms of facilitating teaching activities and the interaction between teacher, student and environment.
Keywords: Cloud systems, cloud systems in education, distance learning, e-learning, integration of information technologies, online learning environment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10187523 Automatic Vehicle Location Systems
Authors: S.A. Mahdavifar, G.R. Sotudeh., K. Heydari
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In this article, a single application is suggested to determine the position of vehicles using Geographical Information Systems (GIS) and Geographical Position Systems (GPS). The part of the article material included mapping three dimensional coordinates to two dimensional coordinates using UTM or LAMBERT geographical methods, and the algorithm of conversion of GPS information into GIS maps is studied. Also, suggestions are given in order to implement this system based on web (called web based systems). To apply this system in IRAN, related official in this case are introduced and their duties are explained. Finally, economy analyzed is assisted according to IRAN communicational system.
Keywords: GIS-GPS-UTM-LAMBERT.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14087522 An Application for Web Mining Systems with Services Oriented Architecture
Authors: Thiago M. R. Dias, Gray F. Moita, Paulo E. M. Almeida
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Although the World Wide Web is considered the largest source of information there exists nowadays, due to its inherent dynamic characteristics, the task of finding useful and qualified information can become a very frustrating experience. This study presents a research on the information mining systems in the Web; and proposes an implementation of these systems by means of components that can be built using the technology of Web services. This implies that they can encompass features offered by a services oriented architecture (SOA) and specific components may be used by other tools, independent of platforms or programming languages. Hence, the main objective of this work is to provide an architecture to Web mining systems, divided into stages, where each step is a component that will incorporate the characteristics of SOA. The separation of these steps was designed based upon the existing literature. Interesting results were obtained and are shown here.Keywords: Web Mining, Service Oriented Architecture, WebServices.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14727521 CyberSecurity Malaysia: Towards Becoming a National Certification Body for Information Security Management Systems Internal Auditors
Authors: M. S. Razana, Z. W. Shafiuddin
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Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, Competence, Certification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18237520 Positive Analysis on Vulnerability, Information Security Incidents, and the Countermeasures of Japanese Internet Service Providers
Authors: Toshihiko Takemura, Makoto Osajima, Masatoshi Kawano
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This paper includes a positive analysis to quantitatively grasp the relationship among vulnerability, information security incidents, and the countermeasures by using data based on a 2007 questionnaire survey for Japanese ISPs (Internet Service Providers). To grasp the relationships, logistic regression analysis is used. The results clarify that there are relationships between information security incidents and the countermeasures. Concretely, there is a positive relationship between information security incidents and the number of information security systems introduced as well as a negative relationship between information security incidents and information security education. It is also pointed out that (especially, local) ISPs do not execute efficient information security countermeasures/ investment concerned with systems, and it is suggested that they should positively execute information security education. In addition, to further heighten the information security level of Japanese telecommunication infrastructure, the necessity and importance of the government to implement policy to support the countermeasures of ISPs is insisted.
Keywords: Information security countermeasures, information security incidents, internet service providers, positive analysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16657519 A Base Plan for Tomorrow’s Patient Care Information Systems
Authors: M. Tsirintani
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The article is proposing a base plan for the future Patient Care Information Systems in a changing health care environment where it is necessary to assure quality patient care services and reducing cost and where new technology trends give the opportunities to develop clinical applications and services patient focused according to new business objectives.
Keywords: Health care management, planning patient care information system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18087518 Variable Rough Set Model and Its Knowledge Reduction for Incomplete and Fuzzy Decision Information Systems
Authors: Da-kuan Wei, Xian-zhong Zhou, Dong-jun Xin, Zhi-wei Chen
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The information systems with incomplete attribute values and fuzzy decisions commonly exist in practical problems. On the base of the notion of variable precision rough set model for incomplete information system and the rough set model for incomplete and fuzzy decision information system, the variable rough set model for incomplete and fuzzy decision information system is constructed, which is the generalization of the variable precision rough set model for incomplete information system and that of rough set model for incomplete and fuzzy decision information system. The knowledge reduction and heuristic algorithm, built on the method and theory of precision reduction, are proposed.Keywords: Rough set, Incomplete and fuzzy decision information system, Limited valued tolerance relation, Knowledge reduction, Variable rough set model
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15857517 Information Modelling for Adaptive Composition in Collaborative Work Environment
Authors: Sang Keun Rhee, Hyojeong Jin, Jihye Lee, Misoo Kwon, Myon-Woong Park, Sungdo Ha
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Extensive information is required within a R&D environment, and a considerable amount of time and efforts are being spent on finding the necessary information. An adaptive information providing system would be beneficial to the environment, and a conceptual model of the resources, people and context is mandatory for developing such applications. In this paper, an information model on various contexts and resources is proposed which provides the possibility of effective applications for use in adaptive information systems within a R&D project and meeting environment.Keywords: Adaptive Hypermedia, Adaptive System, ContextAwareness, Information Model, Information System, Personalisation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14937516 Design Patterns for Emergency Management Processes
Authors: Tomáš Ludík, Jiří Barta, Josef Navrátil
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Natural or human made disasters have a significant negative impact on the environment. At the same time there is an extensive effort to support management and decision making in emergency situations by information technologies. Therefore the purpose of the paper is to propose a design patterns applicable in emergency management, enabling better analysis and design of emergency management processes and therefore easier development and deployment of information systems in the field of emergency management. It will be achieved by detailed analysis of existing emergency management legislation, contingency plans and information systems. The result is a set of design patterns focused at emergency management processes that enable easier design of emergency plans or development of new information system. These results will have a major impact on the development of new information systems as well as to more effective and faster solving of emergencies.
Keywords: Analysis and Design, Business Process Modeling Notation, Contingency Plans, Design Patterns, Emergency Management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30997515 Client Importance and Audit Quality under Civil Law versus Common Law Societies
Authors: Kelly Grani Yuen
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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.
Keywords: Audit quality, client importance, jurisdiction, modified audit opinions.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11197514 Multi-Channel Information Fusion in C-OTDR Monitoring Systems: Various Approaches to Classify of Targeted Events
Authors: Andrey V. Timofeev
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The paper presents new results concerning selection of optimal information fusion formula for ensembles of C-OTDR channels. The goal of information fusion is to create an integral classificator designed for effective classification of seismoacoustic target events. The LPBoost (LP-β and LP-B variants), the Multiple Kernel Learning, and Weighing of Inversely as Lipschitz Constants (WILC) approaches were compared. The WILC is a brand new approach to optimal fusion of Lipschitz Classifiers Ensembles. Results of practical usage are presented.Keywords: Lipschitz Classifier, Classifiers Ensembles, LPBoost, C-OTDR systems, ν-OTDR systems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16677513 Information Technology Application for Knowledge Management in Medium-Size Businesses
Authors: S. Thongchai
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Result of the study on knowledge management systems in businesses was shown that the most of these businesses provide internet accessibility for their employees in order to study new knowledge via internet, corporate website, electronic mail, and electronic learning system. These business organizations use information technology application for knowledge management because of convenience, time saving, ease of use, accuracy of information and knowledge usefulness. The result indicated prominent improvements for corporate knowledge management systems as the following; 1) administrations must support corporate knowledge management system 2) the goal of corporate knowledge management must be clear 3) corporate culture should facilitate the exchange and sharing of knowledge within the organization 4) cooperation of personnel of all levels must be obtained 5) information technology infrastructure must be provided 6) they must develop the system regularly and constantly.
Keywords: Business organizations, information technology application, knowledge management systems, and prominent improvements.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19797512 Methodology for Quantifying the Meaning of Information in Biological Systems
Authors: Richard L. Summers
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The advanced computational analysis of biological systems is becoming increasingly dependent upon an understanding of the information-theoretic structure of the materials, energy and interactive processes that comprise those systems. The stability and survival of these living systems is fundamentally contingent upon their ability to acquire and process the meaning of information concerning the physical state of its biological continuum (biocontinuum). The drive for adaptive system reconciliation of a divergence from steady state within this biocontinuum can be described by an information metric-based formulation of the process for actionable knowledge acquisition that incorporates the axiomatic inference of Kullback-Leibler information minimization driven by survival replicator dynamics. If the mathematical expression of this process is the Lagrangian integrand for any change within the biocontinuum then it can also be considered as an action functional for the living system. In the direct method of Lyapunov, such a summarizing mathematical formulation of global system behavior based on the driving forces of energy currents and constraints within the system can serve as a platform for the analysis of stability. As the system evolves in time in response to biocontinuum perturbations, the summarizing function then conveys information about its overall stability. This stability information portends survival and therefore has absolute existential meaning for the living system. The first derivative of the Lyapunov energy information function will have a negative trajectory toward a system steady state if the driving force is dissipating. By contrast, system instability leading to system dissolution will have a positive trajectory. The direction and magnitude of the vector for the trajectory then serves as a quantifiable signature of the meaning associated with the living system’s stability information, homeostasis and survival potential.
Keywords: Semiotic meaning, Shannon information, Lyapunov, living systems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5157511 A Critical Social Research Perspective on Self-Directed Learning and Information Technology Practitioners
Authors: Roelien Goede
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Information systems practitioners are frequently required to master new technology, often without the aid of formal training. They require the skill to manage their own learning and, when this skill is developed in their formal training, their adaptability to new technology may be improved. Self- directed learning is the ability of the learner to manage his or her own learning experience with some guidance from a facilitator. Self-directed learning skills are best improved when practiced. This paper reflects on a critical social research project to improve the self-directed learning skills of fourth year Information Systems students. Critical social research differs from other research paradigms in that the researcher is viewed as the agent of change to achieve the desired outcome in the problem situation.Keywords: Action Research, Critical Social Research, Information Systems Education, Self-directed Learning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18127510 A New Precautionary Method for Measurement and Improvement the Data Quality
Authors: Seyed Mohammad Hossein Moossavizadeh, Mehran Mohsenzadeh, Nasrin Arshadi
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the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.
Keywords: Data quality, precaution, information system, measurement, improvement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14687509 Performance Evaluation of the Post-Installed Anchor for Sign Structure
Authors: Wooyoung Jung, Minho Kwon, Jinsup Kim, Buseog Ju
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Numerous experimental tests for post-installed anchor systems drilled in hardened concrete were conducted in order to estimate pull-out and shear strength accounting for uncertainties such as torque ratios, embedment depths and different diameters in demands. In this study, the strength of the systems was significantly changed by the effect of those three uncertainties during pull-out experimental tests, whereas the shear strength of the systems was not affected by torque ratios. It was also shown that concrete cone failure or damage mechanism was generally investigated during and after pull-out tests and in shear strength tests, mostly the anchor systems were failed prior to failure of primary structural system. Furthermore, 3D finite element model for the anchor systems was created by ABAQUS for the numerical analysis. The verification of finite element model was identical till the failure points to the load-displacement relationship specified by the experimental tests.
Keywords: Post-installed anchor, Pull-out test, Shear test, Torque , ABAQUS.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27207508 Fair Value Implementation of Financial Asset: Evidence in Indonesia’s Banking Sector
Authors: Alhamdi Alfi Fajri
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The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.Keywords: Fair value, PSAK No. 55, PSAK No. 60, information asymmetry, banks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19537507 A Comparative Performance Evaluation Model of Mobile Agent Versus Remote Method Invocation for Information Retrieval
Authors: Yousry El-Gamal, Khalid El-Gazzar, Magdy Saeb
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The development of distributed systems has been affected by the need to accommodate an increasing degree of flexibility, adaptability, and autonomy. The Mobile Agent technology is emerging as an alternative to build a smart generation of highly distributed systems. In this work, we investigate the performance aspect of agent-based technologies for information retrieval. We present a comparative performance evaluation model of Mobile Agents versus Remote Method Invocation by means of an analytical approach. We demonstrate the effectiveness of mobile agents for dynamic code deployment and remote data processing by reducing total latency and at the same time producing minimum network traffic. We argue that exploiting agent-based technologies significantly enhances the performance of distributed systems in the domain of information retrieval.Keywords: Mobile Agent, performance evaluation, RMI, information retrieval, distributed systems, database.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22517506 Automatically Generated and Marked E-Learning Exercises for Logistics Cost Accounting
Authors: Markus Siepermann, Christoph Siepermann
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This paper presents the concept and realisation of an e-learning tool that provides predefined or automatically generated exercises concerning logistics cost accounting. Students may practise where and whenever they like to via the Internet. Their solutions are marked automatically by the tool while considering consecutive faults and without any intervention of lecturers.Keywords: Automatic marking, e-learning environment, onlinepracticing, randomly-generated exercises.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15687505 Similarity Based Membership of Elements to Uncertain Concept in Information System
Authors: M. Kamel El-Sayed
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The process of determining the degree of membership for an element to an uncertain concept has been found in many ways, using equivalence and symmetry relations in information systems. In the case of similarity, these methods did not take into account the degree of symmetry between elements. In this paper, we use a new definition for finding the membership based on the degree of symmetry. We provide an example to clarify the suggested methods and compare it with previous methods. This method opens the door to more accurate decisions in information systems.
Keywords: Information system, uncertain concept, membership function, similarity relation, degree of similarity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8107504 To Design Holistic Health Service Systems on the Internet
Authors: Åsa Smedberg
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There are different kinds of online systems on the Internet for people who need support and develop new knowledge. Online communities and Ask the Expert systems are two such systems. In the health care area, the number of users of these systems has increased at a rapid pace. Interactions with medical trained experts take place online, and people with concerns about similar health problems come together to share experiences and advice. The systems are also used as storages and browsed for health information. Over the years, studies have been conducted of the usage of the different systems. However, in what ways the systems can be used together to enhance learning has not been explored. This paper presents results from a study of online health-communities and an Ask the Expert system for people who suffer from overweight. Differences and similarities in regards to posted issues and replies are discussed, and suggestions for a new holistic design of the two systems are presented.
Keywords: Learning, Ask the Expert, online community, healthcare, holistic, overweight.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1429