Search results for: accounting information systems
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7580

Search results for: accounting information systems

6680 An Analytical Study of FRP-Concrete Bridge Superstructures

Authors: Wael I. Alnahhal

Abstract:

It is a major challenge to build a bridge superstructure that has long-term durability and low maintenance requirements. A solution to this challenge may be to use new materials or to implement new structural systems. Fiber Reinforced Polymer (FRP) composites have continued to play an important role in solving some of persistent problems in infrastructure applications because of its high specific strength, light weight, and durability. In this study, the concept of the hybrid FRP-concrete structural systems is applied to a bridge superstructure. The hybrid FRP-concrete bridge superstructure is intended to have durable, structurally sound, and cost effective hybrid system that will take full advantage of the inherent properties of both FRP materials and concrete. In this study, two hybrid FRP-concrete bridge systems were investigated. The first system consists of trapezoidal cell units forming a bridge superstructure. The second one is formed by arch cells. The two systems rely on using cellular components to form the core of the bridge superstructure, and an outer shell to warp around those cells to form the integral unit of the bridge. Both systems were investigated analytically by using finite element (FE) analysis. From the rigorous FE studies, it was concluded that first system is more efficient than the second.

Keywords: Bridge superstructure, hybrid system, fiber reinforced polymer, finite element analysis.

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6679 A Hybrid Recommendation System Based On Association Rules

Authors: Ahmed Mohammed K. Alsalama

Abstract:

Recommendation systems are widely used in e-commerce applications. The engine of a current recommendation system recommends items to a particular user based on user preferences and previous high ratings. Various recommendation schemes such as collaborative filtering and content-based approaches are used to build a recommendation system. Most of current recommendation systems were developed to fit a certain domain such as books, articles, and movies. We propose1 a hybrid framework recommendation system to be applied on two dimensional spaces (User × Item) with a large number of Users and a small number of Items. Moreover, our proposed framework makes use of both favorite and non-favorite items of a particular user. The proposed framework is built upon the integration of association rules mining and the content-based approach. The results of experiments show that our proposed framework can provide accurate recommendations to users.

Keywords: Data Mining, Association Rules, Recommendation Systems, Hybrid Systems.

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6678 University Ranking Systems – From League Table to Homogeneous Groups of Universities

Authors: M. Jarocka

Abstract:

The paper contains a review of the literature in terms of the critical analysis of methodologies of university ranking systems. Furthermore, the initiatives supported by the European Commission (U-Map, U-Multirank) and CHE Ranking are described. Special attention is paid to the tendencies in the development of ranking systems. According to the author, the ranking organizations should abandon the classic form of ranking, namely a hierarchical ordering of universities from “the best" to “the worse". In the empirical part of this paper, using one of the method of cluster analysis called k-means clustering, the author presents university classifications of the top universities from the Shanghai Jiao Tong University-s (SJTU) Academic Ranking of World Universities (ARWU).

Keywords: Classification, cluster analysis, ranking, university.

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6677 A General Mandatory Access Control Framework in Distributed Environments

Authors: Feng Yang, Xuehai Zhou, Dalei Hu

Abstract:

In this paper, we propose a general mandatory access framework for distributed systems. The framework can be applied into multiple operating systems and can handle multiple stakeholders. Despite considerable advancements in the area of mandatory access control, a certain approach to enforcing mandatory access control can only be applied in a specific operating system. Other than PC market in which windows captures the overwhelming shares, there are a number of popular operating systems in the emerging smart phone environment, i.e. Android, Windows mobile, Symbian, RIM. It should be noted that more and more stakeholders are involved in smartphone software, such as devices owners, service providers and application providers. Our framework includes three parts—local decision layer, the middle layer and the remote decision layer. The middle layer takes charge of managing security contexts, OS API, operations and policy combination. The design of the remote decision layer doesn’t depend on certain operating systems because of the middle layer’s existence. We implement the framework in windows, linux and other popular embedded systems.

Keywords: Mandatory Access Control, Distributed System, General Platform.

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6676 Enhancing the Effectiveness of Air Defense Systems through Simulation Analysis

Authors: F. Felipe

Abstract:

Air Defense Systems contain high-value assets that are expected to fulfill their mission for several years - in many cases, even decades - while operating in a fast-changing, technology-driven environment. Thus, it is paramount that decision-makers can assess how effective an Air Defense System is in the face of new developing threats, as well as to identify the bottlenecks that could jeopardize the security of the airspace of a country. Given the broad extent of activities and the great variety of assets necessary to achieve the strategic objectives, a systems approach was taken in order to delineate the core requirements and the physical architecture of an Air Defense System. Then, value-focused thinking helped in the definition of the measures of effectiveness. Furthermore, analytical methods were applied to create a formal structure that preliminarily assesses such measures. To validate the proposed methodology, a powerful simulation was also used to determine the measures of effectiveness, now in more complex environments that incorporate both uncertainty and multiple interactions of the entities. The results regarding the validity of this methodology suggest that the approach can support decisions aimed at enhancing the capabilities of Air Defense Systems. In conclusion, this paper sheds some light on how consolidated approaches of Systems Engineering and Operations Research can be used as valid techniques for solving problems regarding a complex and yet vital matter.

Keywords: Air defense, effectiveness, system, simulation, decision-support.

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6675 Appraisal on Link Lifetime Prediction Using Geographical Information

Authors: C. Nallusamy, A. Sabari, K. Suganya

Abstract:

Geographical routing protocol requires node physical location information to make forwarding decision. Geographical routing uses location service or position service to obtain the position of a node. The geographical information is a geographic coordinates or can be obtained through reference points on some fixed coordinate system. Link can be formed between two nodes. Link lifetime plays a crucial role in MANET. Link lifetime represent how long the link is stable without any failure between the nodes. Link failure may occur due to mobility and because of link failure energy of nodes can be drained. Thus this paper proposes survey about link lifetime prediction using geographical information.

Keywords: MANET, Geographical routing, Link lifetime, Link stability.

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6674 A Safety Analysis Method for Multi-Agent Systems

Authors: Ching Louis Liu, Edmund Kazmierczak, Tim Miller

Abstract:

Safety analysis for multi-agent systems is complicated by the, potentially nonlinear, interactions between agents. This paper proposes a method for analyzing the safety of multi-agent systems by explicitly focusing on interactions and the accident data of systems that are similar in structure and function to the system being analyzed. The method creates a Bayesian network using the accident data from similar systems. A feature of our method is that the events in accident data are labeled with HAZOP guide words. Our method uses an Ontology to abstract away from the details of a multi-agent implementation. Using the ontology, our methods then constructs an “Interaction Map,” a graphical representation of the patterns of interactions between agents and other artifacts. Interaction maps combined with statistical data from accidents and the HAZOP classifications of events can be converted into a Bayesian Network. Bayesian networks allow designers to explore “what it” scenarios and make design trade-offs that maintain safety. We show how to use the Bayesian networks, and the interaction maps to improve multi-agent system designs.

Keywords: Multi-agent system, safety analysis, safety model.

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6673 Coding based Synchronization Algorithm for Secondary Synchronization Channel in WCDMA

Authors: Deng Liao, Dongyu Qiu, Ahmed K. Elhakeem

Abstract:

A new code synchronization algorithm is proposed in this paper for the secondary cell-search stage in wideband CDMA systems. Rather than using the Cyclically Permutable (CP) code in the Secondary Synchronization Channel (S-SCH) to simultaneously determine the frame boundary and scrambling code group, the new synchronization algorithm implements the same function with less system complexity and less Mean Acquisition Time (MAT). The Secondary Synchronization Code (SSC) is redesigned by splitting into two sub-sequences. We treat the information of scrambling code group as data bits and use simple time diversity BCH coding for further reliability. It avoids involved and time-costly Reed-Solomon (RS) code computations and comparisons. Analysis and simulation results show that the Synchronization Error Rate (SER) yielded by the new algorithm in Rayleigh fading channels is close to that of the conventional algorithm in the standard. This new synchronization algorithm reduces system complexities, shortens the average cell-search time and can be implemented in the slot-based cell-search pipeline. By taking antenna diversity and pipelining correlation processes, the new algorithm also shows its flexible application in multiple antenna systems.

Keywords: WCDMA cell-search, synchronization algorithm, secondary synchronization channel, antenna diversity.

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6672 Ethics in the Technology Driven Enterprise

Authors: Bobbie Green, James A. Nelson

Abstract:

Innovations in technology have created new ethical challenges. Essential use of electronic communication in the workplace has escalated at an astronomical rate over the past decade. As such, legal and ethical dilemmas confronted by both the employer and the employee concerning managerial control and ownership of einformation have increased dramatically in the USA. From the employer-s perspective, ownership and control of all information created for the workplace is an undeniable source of economic advantage and must be monitored zealously. From the perspective of the employee, individual rights, such as privacy, freedom of speech, and freedom from unreasonable search and seizure, continue to be stalwart legal guarantees that employers are not legally or ethically entitled to abridge in the workplace. These issues have been the source of great debate and the catalyst for legal reform. The fine line between ethical and legal has been complicated by emerging technologies. This manuscript will identify and discuss a number of specific legal and ethical issues raised by the dynamic electronic workplace and conclude with suggestions that employers should follow to respect the delicate balance between employees- legal rights to privacy and the employer's right to protect its knowledge systems and infrastructure.

Keywords: Information, ethics, legal, privacy

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6671 Generator of Hypotheses an Approach of Data Mining Based on Monotone Systems Theory

Authors: Rein Kuusik, Grete Lind

Abstract:

Generator of hypotheses is a new method for data mining. It makes possible to classify the source data automatically and produces a particular enumeration of patterns. Pattern is an expression (in a certain language) describing facts in a subset of facts. The goal is to describe the source data via patterns and/or IF...THEN rules. Used evaluation criteria are deterministic (not probabilistic). The search results are trees - form that is easy to comprehend and interpret. Generator of hypotheses uses very effective algorithm based on the theory of monotone systems (MS) named MONSA (MONotone System Algorithm).

Keywords: data mining, monotone systems, pattern, rule.

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6670 Comparison of Mamdani and Sugeno Fuzzy Interference Systems for the Breast Cancer Risk

Authors: Alshalaa A. Shleeg, Issmail M. Ellabib

Abstract:

Breast cancer is a major health burden worldwide being a major cause of death amongst women. In this paper, Fuzzy Inference Systems (FIS) are developed for the evaluation of breast cancer risk using Mamdani-type and Sugeno-type models. The paper outlines the basic difference between Mamdani-type FIS and Sugeno-type FIS. The results demonstrated the performance comparison of the two systems and the advantages of using Sugeno- type over Mamdani-type.

Keywords: Breast cancer diagnosis, Fuzzy Inference System (FIS), Fuzzy Logic, fuzzy intelligent technique.

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6669 Accurate Time Domain Method for Simulation of Microstructured Electromagnetic and Photonic Structures

Authors: Vijay Janyani, Trevor M. Benson, Ana Vukovic

Abstract:

A time-domain numerical model within the framework of transmission line modeling (TLM) is developed to simulate electromagnetic pulse propagation inside multiple microcavities forming photonic crystal (PhC) structures. The model developed is quite general and is capable of simulating complex electromagnetic problems accurately. The field quantities can be mapped onto a passive electrical circuit equivalent what ensures that TLM is provably stable and conservative at a local level. Furthermore, the circuit representation allows a high level of hybridization of TLM with other techniques and lumped circuit models of components and devices. A photonic crystal structure formed by rods (or blocks) of high-permittivity dieletric material embedded in a low-dielectric background medium is simulated as an example. The model developed gives vital spatio-temporal information about the signal, and also gives spectral information over a wide frequency range in a single run. The model has wide applications in microwave communication systems, optical waveguides and electromagnetic materials simulations.

Keywords: Computational Electromagnetics, Numerical Simulation, Transmission Line Modeling.

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6668 Social Anthropology of Convergence and Nomadic Computing

Authors: Emilia Nercissians

Abstract:

The paper attempts to contribute to the largely neglected social and anthropological discussion of technology development on the one hand, and to redirecting the emphasis in anthropology from primitive and exotic societies to problems of high relevance in contemporary era and how technology is used in everyday life. It draws upon multidimensional models of intelligence and ideal type formation. It is argued that the predominance of computational and cognitive cosmovisions have led to technology alienation. Injection of communicative competence in artificially intelligent systems and identity technologies in the coming information society are analyzed

Keywords: convergence, nomadic computing, solidarity, status.

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6667 New Stabilization for Switched Neutral Systems with Perturbations

Authors: Lianglin Xiong, Shouming Zhong, Mao Ye

Abstract:

This paper addresses the stabilization issues for a class of uncertain switched neutral systems with nonlinear perturbations. Based on new classes of piecewise Lyapunov functionals, the stability assumption on all the main operators or the convex combination of coefficient matrices is avoid, and a new switching rule is introduced to stabilize the neutral systems. The switching rule is designed from the solution of the so-called Lyapunov-Metzler linear matrix inequalities. Finally, three simulation examples are given to demonstrate the significant improvements over the existing results.

Keywords: Switched neutral system, piecewise Lyapunov functional, nonlinear perturbation, Lyapunov-Metzler linear matrix inequality.

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6666 Leveraging Quality Metrics in Voting Model Based Thread Retrieval

Authors: Atefeh Heydari, Mohammadali Tavakoli, Zuriati Ismail, Naomie Salim

Abstract:

Seeking and sharing knowledge on online forums have made them popular in recent years. Although online forums are valuable sources of information, due to variety of sources of messages, retrieving reliable threads with high quality content is an issue. Majority of the existing information retrieval systems ignore the quality of retrieved documents, particularly, in the field of thread retrieval. In this research, we present an approach that employs various quality features in order to investigate the quality of retrieved threads. Different aspects of content quality, including completeness, comprehensiveness, and politeness, are assessed using these features, which lead to finding not only textual, but also conceptual relevant threads for a user query within a forum. To analyse the influence of the features, we used an adopted version of voting model thread search as a retrieval system. We equipped it with each feature solely and also various combinations of features in turn during multiple runs. The results show that incorporating the quality features enhances the effectiveness of the utilised retrieval system significantly.

Keywords: Content quality, Forum search, Thread retrieval, Voting techniques.

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6665 Performance Improvement of Information System of a Banking System Based on Integrated Resilience Engineering Design

Authors: S. H. Iranmanesh, L. Aliabadi, A. Mollajan

Abstract:

Integrated resilience engineering (IRE) is capable of returning banking systems to the normal state in extensive economic circumstances. In this study, information system of a large bank (with several branches) is assessed and optimized under severe economic conditions. Data envelopment analysis (DEA) models are employed to achieve the objective of this study. Nine IRE factors are considered to be the outputs, and a dummy variable is defined as the input of the DEA models. A standard questionnaire is designed and distributed among executive managers to be considered as the decision-making units (DMUs). Reliability and validity of the questionnaire is examined based on Cronbach's alpha and t-test. The most appropriate DEA model is determined based on average efficiency and normality test. It is shown that the proposed integrated design provides higher efficiency than the conventional RE design. Results of sensitivity and perturbation analysis indicate that self-organization, fault tolerance, and reporting culture respectively compose about 50 percent of total weight.

Keywords: Banking system, data envelopment analysis, DEA, integrated resilience engineering, IRE, performance evaluation, perturbation analysis.

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6664 E-Business Security: Methodological Considerations

Authors: Ja'far Alqatawna, Jawed Siddiqi, Babak Akhgar, Mohammad Hjouj Btoush

Abstract:

A great deal of research works in the field information systems security has been based on a positivist paradigm. Applying the reductionism concept of the positivist paradigm for information security means missing the bigger picture and thus, the lack of holism which could be one of the reasons why security is still overlooked, comes as an afterthought or perceived from a purely technical dimension. We need to reshape our thinking and attitudes towards security especially in a complex and dynamic environment such as e- Business to develop a holistic understanding of e-Business security in relation to its context as well as considering all the stakeholders in the problem area. In this paper we argue the suitability and need for more inductive interpretive approach and qualitative research method to investigate e-Business security. Our discussion is based on a holistic framework of enquiry, nature of the research problem, the underling theoretical lens and the complexity of e-Business environment. At the end we present a research strategy for developing a holistic framework for understanding of e-Business security problems in the context of developing countries based on an interdisciplinary inquiry which considers their needs and requirements.

Keywords: e-Business Security, Complexity, Methodological considerations, interpretive qualitative research and Case study method.

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6663 Decision Support System for a Pilot Flash Flood Early Warning System in Central Chile

Authors: D. Pinto, L. Castro, M.L. Cruzat, S. Barros, J. Gironás, C. Oberli, M. Torres, C. Escauriaza, A. Cipriano

Abstract:

Flash Floods, together with landslides, are a common natural threat for people living in mountainous regions and foothills. One way to deal with this constant menace is the use of Early Warning Systems, which have become a very important mitigation strategy for natural disasters. In this work we present our proposal for a pilot Flash Flood Early Warning System for Santiago, Chile, the first stage of a more ambitious project that in a future stage shall also include early warning of landslides. To give a context for our approach, we first analyze three existing Flash Flood Early Warning Systems, focusing on their general architectures. We then present our proposed system, with main focus on the decision support system, a system that integrates empirical models and fuzzy expert systems to achieve reliable risk estimations.

Keywords: Decision Support System, Early Warning Systems, Flash Flood, Natural Hazard.

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6662 Designing a Pre-Assessment Tool to Support the Achievement of Green Building Certifications

Authors: Jisun Mo, Paola Boarin

Abstract:

The impact of common buildings on climate and environment has prompted people to get involved in the green building standards aimed at implementing rating tools or certifications. Thus, green building rating systems were introduced to the construction industry, and the demand for certified green buildings has increased gradually and succeeded considerably in enhancing people’s environmental awareness. However, the existing certification process has been unsatisfactory in attracting stakeholders and/or professionals who are actively engaged in adopting a rating system. It is because they have faced recurring barriers regarding limited information in understanding the rating process, time-consuming procedures and higher costs, which have a direct influence on pursuing green building rating systems. To promote the achievement of green building certifications within the building industry more successfully, this paper aims at designing a Pre-Assessment Tool (PAT) framework that can help stakeholders and/or professionals engaged in the construction industry to clarify their basic knowledge, timeframe and extra costs needed to activate a green building certification. First, taking the first steps towards the rating tool seems to be complicated because of upfront commitment to understanding the overall rating procedure is required. This conceptual PAT framework can increase basic knowledge of the rating tool and the certification process, mainly in terms of all resources or information of each credit requirements. Second, the assessment process of rating tools is generally known as a “lengthy and time-consuming system”, contributing to unenthusiastic reactions concerning green building projects. The proposed framework can predict the timeframe needed to identify how long it will take for a green project to process each credit requirement and the documentation required from the beginning of the certification process to final approval. Finally, most people often have the initial perception that pursuing green building certification costs more than constructing a non-green building, which makes it more difficult to execute rating tools. To overcome this issue, this PAT will help users to estimate the extra expenses such as certification fees and third-party contributions based on the track of the amount of time it takes to implement the rating tool throughout all the related stages. Also, it can prevent unexpected or hidden costs occurring in the process of assessment. Therefore, this proposed PAT framework can be recommended as an effective method to support the decision-making of inexperienced users and play an important role in promoting green building certification.

Keywords: Barriers, certification process, green building rating systems, pre-assessment tool.

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6661 Designing a Tool for Software Maintenance

Authors: Amir Ngah, Masita Abdul Jalil, Zailani Abdullah

Abstract:

The aim of software maintenance is to maintain the software system in accordance with advancement in software and hardware technology. One of the early works on software maintenance is to extract information at higher level of abstraction. In this paper, we present the process of how to design an information extraction tool for software maintenance. The tool can extract the basic information from old programs such as about variables, based classes, derived classes, objects of classes, and functions. The tool have two main parts; the lexical analyzer module that can read the input file character by character, and the searching module which users can get the basic information from the existing programs. We implemented this tool for a patterned sub-C++ language as an input file.

Keywords: Extraction tool, software maintenance, reverse engineering, C++.

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6660 Anthropomorphism in Robotics Engineering for Disabled People

Authors: B. Tondu, N. Bardou

Abstract:

In its attempt to offer new ways into autonomy for a large population of disabled people, assistive technology has largely been inspired by robotics engineering. Recent human-like robots carry new hopes that it seems to us necessary to analyze by means of a specific theory of anthropomorphism. We propose to distinguish a functional anthropomorphism which is the one of actual wheelchairs from a structural anthropomorphism based on a mimicking of human physiological systems. If functional anthropomorphism offers the main advantage of eliminating the physiological systems interdependence issue, the highly link between the robot for disabled people and their human-built environment would lead to privilege in the future the anthropomorphic structural way. In this future framework, we highlight a general interdependence principle : any partial or local structural anthropomorphism generates new anthropomorphic needs due to the physiological systems interdependency, whose effects can be evaluated by means of specific anthropomorphic criterions derived from a set theory-based approach of physiological systems.

Keywords: Anthropomorphism, Human-like machines, Systemstheory, Disability.

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6659 Using Weblog to Promote Critical Thinking – An Exploratory Study

Authors: Huay Lit Woo, Qiyun Wang

Abstract:

Weblog is an Internet tool that is believed to possess great potential to facilitate learning in education. This study wants to know if weblog can be used to promote students- critical thinking. It used a group of secondary two students from a Singapore school to write weblogs as a means of substitution for their traditional handwritten assignments. The topics for the weblogging are taken from History syllabus but modified to suit the purpose of this study. Weblogs from the students were collected and analysed using a known coding system for measuring critical thinking. Results show that the topic for blogging is crucial in determining the types of critical thinking employed by the students. Students are seen to display critical thinking traits in the areas of information sourcing, linking information to arguments and viewpoints justification. Students- criticalness is more profound when the information for writing a topic is readily available. Otherwise, they tend to be less critical and subjective. The study also found that students lack the ability to source for external information suggesting that students may need to be taught information literacy in order to widen their use of critical thinking skills.

Keywords: Affordance, blog, critical thinking, perception, weblog.

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6658 Assessment of Investment Programs in Agriculture in Georgia

Authors: M. Chavleishvili

Abstract:

The paper presents the analysis of the current situation of agricultural development in Georgia. The investment environment that supports development of the agricultural sector is evaluated and the key priorities are identified. The analysis of the projects already implemented with state and EU support, as well as those that are being currently implemented is presented. The policy and the programs supporting development of agricultural sector are analyzed. Based on an analysis of the evaluations of experts and the primary accounting documents, the outcomes of investment programs, their advantages and disadvantages, are studied. Through identifying investment programs in the agricultural sector of Georgia, corresponding conclusions are made, based on which some recommendations are developed.

Keywords: Agriculture, investments, investment programs, projects.

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6657 Web Application for Evaluating Tests in Distance Learning Systems

Authors: Bogdan Walek, Vladimir Bradac, Radim Farana

Abstract:

Distance learning systems offer useful methods of learning and usually contain a final course test or another form of test. The paper proposes a web application for evaluating tests using an expert system in distance learning systems. The proposed web application is appropriate for didactic tests or tests with results for subsequent studying follow-up courses. The web application works with test questions and uses an expert system and LFLC tool for test evaluation. After test evaluation, the results are visualized and shown to the student.

Keywords: Distance learning, test, uncertainty, fuzzy, expert system, student.

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6656 Academic Program Administration via Semantic Web – A Case Study

Authors: Qurban A Memon, Shakeel A. Khoja

Abstract:

Generally, administrative systems in an academic environment are disjoint and support independent queries. The objective in this work is to semantically connect these independent systems to provide support to queries run on the integrated platform. The proposed framework, by enriching educational material in the legacy systems, provides a value-added semantics layer where activities such as annotation, query and reasoning can be carried out to support management requirements. We discuss the development of this ontology framework with a case study of UAE University program administration to show how semantic web technologies can be used by administration to develop student profiles for better academic program management.

Keywords: Academic Program Administration, Semantic Web, Web Technology

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6655 An Experience Report on Course Teaching in Information Systems

Authors: Carlos Oliveira

Abstract:

This paper is a criticism of the traditional model of teaching and presents alternative teaching methods, different from the traditional lecture. These methods are accompanied by reports of experience of their application in a class. It was concluded that in the lecture, the student has a low learning rate and that other methods should be used to make the most engaging learning environment for the student, contributing (or facilitating) his learning process. However, the teacher should not use a single method, but rather a range of different methods to ensure the learning experience does not become repetitive and fatiguing for the student.

Keywords: Educational practices, experience report, IT in education, teaching methods.

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6654 Analyzing Disclosure Practice of Religious Nonprofit Organizations using Partial Disclosure Index

Authors: Ruhaya Atan, Saunah Zainon, Roland Yeow Theng Nam, Sharifah Aliman

Abstract:

This study examines the relevance of disclosure practices in improving the accountability and transparency of religious nonprofit organizations (RNPOs). The assessment of disclosure is based on the annual returns of RNPOs for the financial year 2010. In order to quantify the information disclosed in the annual returns, partial disclosure indexes of basic information (BI) disclosure index, financial information (FI) disclosure index and governance information (GI) disclosure index have been built which takes into account the content of information items in the annual returns. The empirical evidence obtained revealed low disclosure practices among RNPOs in the sample. The multiple regression results showed that the organizational attribute of the board size appeared to be the most significant predictor for both partial index on the extent of BI disclosure index, and FI disclosure index. On the other hand, the extent of financial information disclosure is related to the amount of donation received by RNPOs. On GI disclosure index, the existence of an external audit appeared to be significant variable. This study has contributed to the academic literature in providing empirical evidence of the disclosure practices among RNPOs.

Keywords: disclosure, index, partial, NPOs, religious

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6653 The Optimal Equilibrium Capacity of Information Hiding Based on Game Theory

Authors: Ziquan Hu, Kun She, Shahzad Ali, Kai Yan

Abstract:

Game theory could be used to analyze the conflicted issues in the field of information hiding. In this paper, 2-phase game can be used to build the embedder-attacker system to analyze the limits of hiding capacity of embedding algorithms: the embedder minimizes the expected damage and the attacker maximizes it. In the system, the embedder first consumes its resource to build embedded units (EU) and insert the secret information into EU. Then the attacker distributes its resource evenly to the attacked EU. The expected equilibrium damage, which is maximum damage in value from the point of view of the attacker and minimum from the embedder against the attacker, is evaluated by the case when the attacker attacks a subset from all the EU. Furthermore, the optimal equilibrium capacity of hiding information is calculated through the optimal number of EU with the embedded secret information. Finally, illustrative examples of the optimal equilibrium capacity are presented.

Keywords: 2-Phase Game, Expected Equilibrium damage, InformationHiding, Optimal Equilibrium Capacity.

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6652 Proposal of a Model Supporting Decision-Making on Information Security Risk Treatment

Authors: Ritsuko Kawasaki (Aiba), Takeshi Hiromatsu

Abstract:

Management is required to understand all information security risks within an organization, and to make decisions on which information security risks should be treated in what level by allocating how much amount of cost. However, such decision-making is not usually easy, because various measures for risk treatment must be selected with the suitable application levels. In addition, some measures may have objectives conflicting with each other. It also makes the selection difficult. Therefore, this paper provides a model which supports the selection of measures by applying multi-objective analysis to find an optimal solution. Additionally, a list of measures is also provided to make the selection easier and more effective without any leakage of measures.

Keywords: Information security risk treatment, Selection of risk measures, Risk acceptance and Multi-objective optimization.

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6651 A Study on the Average Information Ratio of Perfect Secret-Sharing Schemes for Access Structures Based On Bipartite Graphs

Authors: Hui-Chuan Lu

Abstract:

A perfect secret-sharing scheme is a method to distribute a secret among a set of participants in such a way that only qualified subsets of participants can recover the secret and the joint share of participants in any unqualified subset is statistically independent of the secret. The collection of all qualified subsets is called the access structure of the perfect secret-sharing scheme. In a graph-based access structure, each vertex of a graph G represents a participant and each edge of G represents a minimal qualified subset. The average information ratio of a perfect secret-sharing scheme  realizing the access structure based on G is defined as AR = (Pv2V (G) H(v))/(|V (G)|H(s)), where s is the secret and v is the share of v, both are random variables from  and H is the Shannon entropy. The infimum of the average information ratio of all possible perfect secret-sharing schemes realizing a given access structure is called the optimal average information ratio of that access structure. Most known results about the optimal average information ratio give upper bounds or lower bounds on it. In this present structures based on bipartite graphs and determine the exact values of the optimal average information ratio of some infinite classes of them.

Keywords: secret-sharing scheme, average information ratio, star covering, core sequence.

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