Search results for: Conceptual Framework for financial reporting

Authors: S. Sabzchi Asl, N. Tahouni, M. H. Panjeshahi

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Benchmarking of a process with respect to energy consumption, without accomplishing a full retrofit study, can save both engineering time and money. In order to achieve this goal, the first step is to develop a conceptual-mathematical model that can easily be applied to a group of similar processes. In this research, we have aimed to identify a set of key parameters for the model which is supposed to be used for benchmarking of combined cycle power plants. For this purpose, three similar combined cycle power plants were studied. The results showed that ambient temperature, pressure and relative humidity, number of HRSG evaporator pressure levels and relative power in part load operation are the main key parameters. Also, the relationships between these parameters and produced power (by gas/ steam turbine), gas turbine and plant efficiency, temperature and mass flow rate of the stack flue gas were investigated.

Keywords: Combined cycle power plant, energy benchmarking, modelling, Retrofit.

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Authors: Chowdhury Dilruba Shoma

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Gender is about equal rights that both males and females having access to responsibilities and opportunities in decision making is a fundamental human right. It is also a precondition for, and a mark of, sustainable people-oriented development. In Bangladesh, women have fewer opportunities than men do to access credit from banks and financial institutions. Entrenched patriarchal attitudes, unequal inheritance rights, and male-dominated hierarchies in the financial system, plus high interest rates and a lack of security/collateral, make it harder for women to obtain bank loans. Limited access to institutional credit is a serious restraint on the productivity and income of women entrepreneurs, (and the wider economy). These gender-biased and structural barriers inhibit women’s access to fundamental economic rights. Using a liberal feminist theoretical lens, this study provides some useful insights into the relationship between gender inequality and entrepreneurship, leading to a better understanding of women’s entrepreneurship development in Bangladesh. Recently, the Bangladesh Government, the United Nations Capital Development Fund, and Bangladesh Bank opened up the Women Entrepreneur Support Fund (WESF) ‒ Credit Guarantee Scheme (CGS) pilot project to cover collateral shortfalls for women entrepreneurs in the small and medium enterprise sector. The aim is to improve gender equality and advance women’s rights in relation to receiving credit. This article examines the challenges and prospects of the WESF-CGS, and suggests that implementation of measures in WESF-CGS policymaking, coupled with a combination of legislatory and regulatory reforms that implement the fundamental tenets of liberal feminism, can lead to a comprehensive and effective credit policy to boost women’s agency and economic empowerment. This may ultimately lead to more sustainable development in Bangladesh.

Keywords: Bangladesh, CGS, liberal feminist theory, women entrepreneur support fund.

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Authors: Shatha Ghareeb, Rawaa Al-Jumeily, Thar Baker

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In Abu Dhabi, there are many different education curriculums where sector of private schools and quality assurance is supervising many private schools in Abu Dhabi for many nationalities. As there are many different education curriculums in Abu Dhabi to meet expats’ needs, there are different requirements for registration and success. In addition, there are different age groups for starting education in each curriculum. In fact, each curriculum has a different number of years, assessment techniques, reassessment rules, and exam boards. Currently, students that transfer curriculums are not being placed in the right year group due to different start and end dates of each academic year and their date of birth for each year group is different for each curriculum and as a result, we find students that are either younger or older for that year group which therefore creates gaps in their learning and performance. In addition, there is not a way of storing student data throughout their academic journey so that schools can track the student learning process. In this paper, we propose to develop a computational framework applicable in multicultural countries such as UAE in which multi-education systems are implemented. The ultimate goal is to use cloud and fog computing technology integrated with Artificial Intelligence techniques of Machine Learning to aid in a smooth transition when assigning students to their year groups, and provide leveling and differentiation information of students who relocate from a particular education curriculum to another, whilst also having the ability to store and access student data from anywhere throughout their academic journey.

Keywords: Admissions, algorithms, cloud computing, differentiation, fog computing, leveling, machine learning.

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Authors: Oluchukwu P. Obioma, Amarachi R. Dike

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Competition law promotes market competition by regulating anti-competitive conduct by undertakings. There is a need for a third party to regulate the market for efficiency and supervision, since, if the market is left unchecked, it may be skewed against the consumers and the economy. Competition law is geared towards the protection of consumers from economic exploitation. It is the duty of every rational government to optimally manage its economic system by employing the best regulatory practices over the market to ensure it functions effectively and efficiently. The Nigerian government has done this by enacting the Federal Competition and Consumer Protection Act, 2018 (FCCPA). This is a comprehensive legal framework with the objective of governing competition issues in Nigeria. Prior to its enactment, the competition law regime in Nigeria was grossly inadequate despite Nigeria being the biggest economy in Africa. This latest legislation has become a bold step in the right direction. This study will use the doctrinal methodology in analyzing the FCCPA, 2018 in order to discover the extent to which the Act will guard against anti-competitive practices and promote competitive markets for the benefit of the Nigerian economy and consumers. The study finds that although the FCCPA, 2018 provides for the regulation of competition in Nigeria, there is a need to effectively tackle the challenges to the implementation of the Act and the development of anti-trust jurisprudence in Nigeria. This study concludes that incisive implementation of competition law in Nigeria will help protect consumers and create a conducive environment for economic growth, development, and protection of consumers from obnoxious competition practices.

Keywords: Anti-competitive practices, competition law, competition regulation, consumer protection.

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Authors: Waralak Vongdoiwang Siricharoen

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One of object oriented software developing problem is the difficulty of searching the appropriate and suitable objects for starting the system. In this work, ontologies appear in the part of supporting the object discovering in the initial of object oriented software developing. There are many researches try to demonstrate that there is a great potential between object model and ontologies. Constructing ontology from object model is called ontology engineering can be done; On the other hand, this research is aiming to support the idea of building object model from ontology is also promising and practical. Ontology classes are available online in any specific areas, which can be searched by semantic search engine. There are also many helping tools to do so; one of them which are used in this research is Protégé ontology editor and Visual Paradigm. To put them together give a great outcome. This research will be shown how it works efficiently with the real case study by using ontology classes in travel/tourism domain area. It needs to combine classes, properties, and relationships from more than two ontologies in order to generate the object model. In this paper presents a simple methodology framework which explains the process of discovering objects. The results show that this framework has great value while there is possible for expansion. Reusing of existing ontologies offers a much cheaper alternative than building new ones from scratch. More ontologies are becoming available on the web, and online ontologies libraries for storing and indexing ontologies are increasing in number and demand. Semantic and Ontologies search engines have also started to appear, to facilitate search and retrieval of online ontologies.

Keywords: Software Developing, Ontology, Ontology Library, Artificial Intelligent, Protégé, Object Model.

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Authors: Janet B. Badong-Badilla

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In Jesuit universities, laypersons, who come from the same or different faith backgrounds or traditions, are considered as collaborators in mission. The Jesuits themselves support the contributions of the lay partners in realizing the mission of the Society of Jesus and recognize the important role that they play in education. This study aims to investigate and generate particular notions and understandings of lived experiences of being a lay partner in Jesuit universities in the Philippines, particularly those involved in higher education. Using the qualitative approach as introduced by grounded theorist Barney Glaser, the lay partners’ concept of being a partner, as lived in higher education, is generated systematically from the data collected in the field primarily through in-depth interviews, field notes and observations. Glaser’s constant comparative method of analysis of data is used going through the phases of open coding, theoretical coding, and selective coding from memoing to theoretical sampling to sorting and then writing. In this study, Glaser’s grounded theory as a methodology will provide a substantial insight into and articulation of the layperson’s actual experience of being a partner of the Jesuits in education. Such articulation provides a phenomenological approach or framework to an understanding of the meaning and core characteristics of Jesuit-Lay partnership in Jesuit educational institution of higher learning in the country. This study is expected to provide a framework or model for lay partnership in academic institutions that have the same practice of having lay partners in mission.

Keywords: Grounded theory, Jesuit mission in higher education, lay partner, lived experience.

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Authors: Shahrol Mohamaddan, Keith Case, Ana Sakura Zainal Abidin

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Human movement in the real world provides important information for developing human behaviour models and simulations. However, it is difficult to assess ‘real’ human behaviour since there is no established method available. As part of the AUNTSUE (Accessibility and User Needs in Transport – Sustainable Urban Environments) project, this research aimed to propose a method to assess human movement and behaviour in crowded areas. The method is based on the three major steps of video recording, conceptual behavior modelling and video analysis. The focus is on individual human movement and behaviour in normal situations (panic situations are not considered) and the interactions between individuals in localized areas. Emphasis is placed on gaining knowledge of characteristics of human movement and behaviour in the real world that can be modelled in the virtual environment.

Keywords: Video observation, Human movement, Behaviour, Crowds, Ergonomics, AUNT-SUE

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Authors: Yananda Siraphatthada

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The objectives of this research were to study the level of influencing factors, leadership, supply chain management, innovation, competitive advantages, business success, and affecting factors to the business success of the mobile phone system service providers in Bangkok Metropolitan. This research was done by the quantitative approach and the qualitative approach. The quantitative approach was used for questionnaires to collect data from the 331 mobile service shop managers franchised by AIS, Dtac and TrueMove. The mobile phone system service providers/shop managers were randomly stratified and proportionally allocated into subgroups exclusive to the number of the providers in each network. In terms of qualitative method, there were in-depth interviews of 6 mobile service providers/managers of Telewiz and Dtac and TrueMove shop to find the agreement or disagreement with the content analysis method. Descriptive Statistics, including Frequency, Percentage, Means and Standard Deviation were employed; also, the Structural Equation Model (SEM) was used as a tool for data analysis. The content analysis method was applied to identify key patterns emerging from the interview responses. The two data sets were brought together for comparing and contrasting to make the findings, providing triangulation to enrich result interpretation. It revealed that the level of the influencing factors – leadership, innovation management, supply chain management, and business competitiveness had an impact at a great level, but that the level of factors, innovation and the business, financial success and nonbusiness financial success of the mobile phone system service providers in Bangkok Metropolitan, is at the highest level. Moreover, the business influencing factors, competitive advantages in the business of mobile system service providers which were leadership, supply chain management, innovation management, business advantages, and business success, had statistical significance at .01 which corresponded to the data from the interviews.

Keywords: Business success, mobile service providers.

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Authors: Chin Wen Cheong

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This study employs a bivariate asymmetric GARCH model to reveal the hidden dynamics price changes and volatility among the emerging markets of Thailand and Malaysian after the Asian financial crisis from January 2001 to December 2008. Our results indicated that the equity markets are sharing the common information (shock) that transmitted among each others. These empirical findings are used to demonstrate the importance of shock and volatility dynamic transmissions in the cross-market hedging and market risk.

Keywords: multivariate ARCH, structural change, value at risk.

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Authors: Sachin Bhalekar

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In this paper we propose a necessary condition for the existence of chaos in delay differential equations of fractional order. To explain the proposed theory, we discuss fractional order Liu system and financial system involving delay.

Keywords: Caputo derivative, delay, stability, chaos.

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Authors: Cheng-Chia Yang , Yi-Shun Wang , Sue-Ting Chang, Suh-Er Guo, Mei-Fen Huang

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Object: Review recent publications of patient safety culture to investigate the relationship between leadership behavior, safety culture, and safety performance in the healthcare industry. Method: This study is a cross-sectional study, 350 questionnaires were mailed to hospital workers with 195 valid responses obtained, and a 55.7% valid response rate. Confirmatory factor analysis (CFA) was carried out to test the factor structure and determine if the composite reliability was significant with a factor loading of >0.5, resulting in an acceptable model fit. Results: Through the analysis of One-way ANOVA, the results showed that physicians significantly have more negative patient safety culture perceptions and safety performance perceptions than non- physicians. Conclusions: The path analysis results show that leadership behavior affects safety culture and safety performance in the health care industry. Safety performance was affected and improved with contingency leadership and a positive patient safety organization culture. The study suggests improving safety performance by providing a well-managed system that includes: consideration of leadership, hospital worker training courses, and a solid safety reporting system.

Keywords: Leadership Behavior, Patient Safety, Safety Culture, Safety Performance

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Authors: Rasha Salameh

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In light of the tense relationship between Saudi Arabia and Iran, this research paper sheds some light on Saudi-owned television network, Al-Arabiya’s reporting of the Coronavirus in the Gulf region. Particularly because most of the cases in the beginning were coming from Iran, some programs of this Saudi channel embraced a conspiracy theory. Hate speech has been used in the talking and discussions about the topic. The results of these discussions will be detailed in this paper in percentages with regard to the research sample, which includes five programs on the Al-Arabiya channel: ‘DNA’, ‘Marraya’ (Mirrors), ‘Panorama’, ‘Tafaolcom’ (Your Interaction) and ‘Diplomatic Street’, in the period between January 19, that is, the date of the first case in Iran, and April 10, 2020. The research shows the use of a conspiracy theory in the programs, in addition to some professional violations. The surveyed sample also shows that the matter receded due to the Arab Gulf states' preoccupation with the successively increasing cases that have appeared there since the start of the pandemic. The results indicate that hate speech was present in the sample at a rate of 98.1%, and that most of the programs that dealt with the Iranian issue under the Coronavirus pandemic on Al Arabiya used the conspiracy theory at a rate of 75.5%.

Keywords: Al-Arabiya, Iran, COVID-19, hate speech, conspiracy theory, politicization of the pandemic

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Authors: Omer Mahmood, Selvakennedy Selvadurai

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“Web of Trust" is one of the recognized goals for Web 2.0. It aims to make it possible for the people to take responsibility for what they publish on the web, including organizations, businesses and individual users. These objectives, among others, drive most of the technologies and protocols recently standardized by the governing bodies. One of the great advantages of Web infrastructure is decentralization of publication. The primary motivation behind Web 2.0 is to assist the people to add contents for Collective Intelligence (CI) while providing mechanisms to link content with people for evaluations and accountability of information. Such structure of contents will interconnect users and contents so that users can use contents to find participants and vice versa. This paper proposes conceptual information storage and linking model, based on decentralized information structure, that links contents and people together. The model uses FOAF, Atom, RDF and RDFS and can be used as a blueprint to develop Web 2.0 applications for any e-domain. However, primary target for this paper is online trust evaluation domain. The proposed model targets to assist the individuals to establish “Web of Trust" in online trust domain.

Keywords: Web of Trust, Semantic Web, Electronic SocialNetworks, Information Management

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Authors: Mohamad K. Hasan, Hameed Al-Qaheri

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Optimization plays an important role in most real world applications that support decision makers to take the right decision regarding the strategic directions and operations of the system they manage. Solutions for traffic management and traffic congestion problems are considered major problems that most decision making authorities for cities around the world are looking for. This review paper gives a full description of the traffic problem as part of the transportation planning process and present a view as a framework of urban transportation system analysis where the core of the system is a transportation network equilibrium model that is based on optimization techniques and that can also be used for evaluating an alternative solution or a combination of alternative solutions for the traffic congestion. Different transportation network equilibrium models are reviewed from the sequential approach to the multiclass combining trip generation, trip distribution, modal split, trip assignment and departure time model. A GIS-Based intelligent decision support system framework for urban transportation system analysis is suggested for implementation where the selection of optimized alternative solutions, single or packages, will be based on an intelligent agent rather than human being which would lead to reduction in time, cost and the elimination of the difficulty, by human being, for finding the best solution to the traffic congestion problem.

Keywords: Multiclass simultaneous transportation equilibrium models, transportation planning, urban transportation systems analysis, intelligent decision support system.

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Authors: Mária Csernoch, Piroska Biró

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The legends about “user-friendly” and “easy-to-use” birotical tools (computer-related office tools) have been spreading and misleading end-users. This approach has led us to the extremely high number of incorrect documents, causing serious financial losses in the creating, modifying, and retrieving processes. Our research proved that there are at least two sources of this underachievement: (1) The lack of the definition of the correctly edited, formatted documents. Consequently, end-users do not know whether their methods and results are correct or not. They are not aware of their ignorance. They are so ignorant that their ignorance does not allow them to realize their lack of knowledge. (2) The end-users’ problem solving methods. We have found that in non-traditional programming environments end-users apply, almost exclusively, surface approach metacognitive methods to carry out their computer related activities, which are proved less effective than deep approach methods. Based on these findings we have developed deep approach methods which are based on and adapted from traditional programming languages. In this study, we focus on the most popular type of birotical documents, the text based documents. We have provided the definition of the correctly edited text, and based on this definition, adapted the debugging method known in programming. According to the method, before the realization of text editing, a thorough debugging of already existing texts and the categorization of errors are carried out. With this method in advance to real text editing users learn the requirements of text based documents and also of the correctly formatted text. The method has been proved much more effective than the previously applied surface approach methods. The advantages of the method are that the real text handling requires much less human and computer sources than clicking aimlessly in the GUI (Graphical User Interface), and the data retrieval is much more effective than from error-prone documents.

Keywords: Deep approach metacognitive methods, error-prone birotical documents, financial losses, human and computer resources.

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Authors: Abdeljalil Métioui

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We discuss the alternative conceptions of students analysing the behaviour of electrical circuits. The present paper aims at, on one hand, studying the misconceptions of 80 elementary pre-service teachers from Quebec in Canada, in relation to the current source in DC circuits. To do this, they completed a two-choice questionnaire (true or false) with justification. Data analysis identifies many conceptual difficulties. For example, their majority considered a battery as a source of constant current: When a circuit composed of battery and resistors is modified, the current supplied by the battery remains unchanged. On the other hand, considering the alternatives conceptions identified we develop a two-tier test about source current. The aim of this two-tier test is to help teachers to diagnose rapidly their students’ misconceptions in order to consider in their teaching.   

Keywords: Two-tier diagnostic test, current source, pre-service teachers, alternative conceptions after teaching, qualitative study.

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Authors: M. Jändel

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A new conceptual architecture for low-level neural pattern recognition is presented. The key ideas are that the brain implements support vector machines and that support vectors are represented as memory patterns in competitive queuing memories. A binary classifier is built from two competitive queuing memories holding positive and negative valence training examples respectively. The support vector machine classification function is calculated in synchronized evaluation cycles. The kernel is computed by bisymmetric feed-forward networks feed by sensory input and by competitive queuing memories traversing the complete sequence of support vectors. Temporary summation generates the output classification. It is speculated that perception apparatus in the brain reuses structures that have evolved for enabling fluent execution of prepared action sequences so that pattern recognition is built on internalized motor programmes.

Keywords: Competitive queuing model, Olfactory system, Pattern recognition, Support vector machine, Thalamus

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Authors: Boon Yih Mah

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Web-based Cognitive Writing Instruction (WeCWI) is a hybrid e-framework for the development of a web-based instruction (WBI), which contributes towards instructional design and language development. WeCWI divides its contribution in instructional design into macro and micro perspectives. In macro perspective, being a 21st century educator by disseminating knowledge and sharing ideas with the in-class and global learners is initiated. By leveraging the virtue of technology, WeCWI aims to transform an educator into an aggregator, curator, publisher, social networker and ultimately, a web-based instructor. Since the most notable contribution of integrating technology is being a tool of teaching as well as a stimulus for learning, WeCWI focuses on the use of contemporary web tools based on the multiple roles played by the 21st century educator. The micro perspective in instructional design draws attention to the pedagogical approaches focusing on three main aspects: reading, discussion, and writing. With the effective use of pedagogical approaches through free reading and enterprises, technology adds new dimensions and expands the boundaries of learning capacity. Lastly, WeCWI also imparts the fundamental theories and models for web-based instructors’ awareness such as interactionist theory, cognitive information processing (CIP) theory, computer-mediated communication (CMC), e-learning interactionalbased model, inquiry models, sensory mind model, and leaning styles model.

Keywords: WeCWI, instructional discovery, technological discovery, pedagogical discovery, theoretical discovery.

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Authors: Dchieche Amina, Aboulaich Rajae

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Profit and loss sharing suggests an equitable sharing of risks and profits between the parts involved in a financial transaction. Salam is a contract in which advance payment is made for goods to be delivered at a future date. The purpose of this work is to price a new contract for profit and loss sharing based on Salam contract, using Khiyar Al Ghabn which is an agreement of choice in case of misrepresent facts.

Keywords: Islamic finance, Shariah compliance, profit and loss sharing, derivatives, risks, hedging, salam contract.

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Authors: Marut Pichetvit

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The research objective aims to search information about storytelling and fable associated with fireflies in Amphawa community, in order to design and create a story book which is appropriate for the interests of children in early childhood. This book should help building the development of learning about the natural environment, imagination, and creativity among children, which then, brings about the promotion of the development, conservation and dissemination of cultural values and uniqueness of the Amphawa community. The population used in this study were 30 students in early childhood aged between 6-8 years-old, grade 1-3 from the Demonstration School of Suan Sunandha Rajabhat University. The method used for this study was purposive sampling and the research conducted by the query and analysis of data from both the document and the narrative field tales and fable associated with the fireflies of Amphawa community. Then, using the results to synthesize and create a conceptual design in a form of 8 visual images which were later applied to 1 illustrated children’s book and presented to the experts to evaluate and test this media.

Keywords: Children’s illustrated book, Fireflies, Amphawa.

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Authors: Alicia Y. C. Tang, Sharifuddin M. Zain, Noorsaadah A. Rahman, Rukaini Abdullah

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This paper discusses a qualitative simulator QRiOM that uses Qualitative Reasoning (QR) technique, and a process-based ontology to model, simulate and explain the behaviour of selected organic reactions. Learning organic reactions requires the application of domain knowledge at intuitive level, which is difficult to be programmed using traditional approach. The main objective of QRiOM is to help learners gain a better understanding of the fundamental organic reaction concepts, and to improve their conceptual comprehension on the subject by analyzing the multiple forms of explanation generated by the software. This paper focuses on the generation of explanation based on causal theories to explicate various phenomena in the chemistry subject. QRiOM has been tested with three classes problems related to organic chemistry, with encouraging results. This paper also presents the results of preliminary evaluation of QRiOM that reveal its explanation capability and usefulness.

Keywords: Artificial intelligence, explanation, ontology, organicreactions, qualitative reasoning, QPT.

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Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

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This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: Corporate Social Responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics.

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Authors: Syed Muhammad Aqil Burney, Tahseen Ahmed Jilani, C. Ardil

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Financial forecasting is an example of signal processing problems. A number of ways to train/learn the network are available. We have used Levenberg-Marquardt algorithm for error back-propagation for weight adjustment. Pre-processing of data has reduced much of the variation at large scale to small scale, reducing the variation of training data.

Keywords: Gradient descent method, jacobian matrix.Levenberg-Marquardt algorithm, quadratic error surfaces,

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Authors: Guilherme B. B. Vieira, Rafael M. da Silva, Eliana T. P. Senna, Luiz A. S. Senna, Francisco J. Kliemann Neto

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Due to the importance of ports to trade and economic development of the regions in which they are inserted, in recent decades the number of studies devoted to this subject has increased. Part of these studies considers the ports as business agglomerations and focuses on port governance. This is an important approach since the port performance is the result of activities performed by actors belonging to the port-logistics chain, which need to be properly coordinated. This coordination takes place through a port governance model. Given this context, this study aims to analyze the governance model of the port of Santos from the perspective of port customers. To do this, a closed-ended questionnaire based on a conceptual model that considers the key dimensions associated with port governance was applied to the international freight forwarders that operate in the port. The results show the applicability of the considered model and highlight improvement opportunities to be implemented at the port of Santos.

Keywords: Port Governance, Model, Port of Santos, Customers’ Perception.

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Authors: Kari Björn, Mikael Soini

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Higher Education system reforms, especially Finnish system of Universities of Applied Sciences in 2014 are discussed. The new steering model is based on major legislative changes, output-oriented funding and open information. The governmental steering reform, especially the financial model and the resulting institutional level responses, such as a curriculum reforms are discussed, focusing especially in engineering programs. The paper is motivated by management need to establish objective steering-related performance indicators and to apply them consistently across all educational programs. The close relationship to governmental steering and funding model imply that internally derived indicators can be directly applied. Metropolia University of Applied Sciences (MUAS) as a case institution is briefly introduced, focusing on engineering education in Information and Communications Technology (ICT), and its related programs. The reform forced consolidation of previously separate smaller programs into fewer units of student application. New curriculum ICT students have a common first year before they apply for a Major. A framework of parallel and longitudinal comparisons is introduced and used across Majors in two campuses. The new externally introduced performance criteria are applied internally on ICT Majors using data ex-ante and ex-post of program merger.  A comparative performance of the Majors after completion of joint first year is established, focusing on previously omitted Majors for completeness of analysis. Some new research questions resulting from transfer of Majors between campuses and quota setting are discussed. Practical orientation identifies best practices to share or targets needing most attention for improvement. This level of analysis is directly applicable at student group and teaching team level, where corrective actions are possible, when identified. The analysis is quantitative and the nature of the corrective actions are not discussed. Causal relationships and factor analysis are omitted, because campuses, their staff and various pedagogical implementation details contain still too many undetermined factors for our limited data. Such qualitative analysis is left for further research. Further study must, however, be guided by the relevance of the observations.

Keywords: Engineering education, integrated curriculum, learning outcomes, performance measurement.

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Authors: Sarabjeet Kaur Kochhar

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With a surge of stream processing applications novel techniques are required for generation and analysis of association rules in streams. The traditional rule mining solutions cannot handle streams because they generally require multiple passes over the data and do not guarantee the results in a predictable, small time. Though researchers have been proposing algorithms for generation of rules from streams, there has not been much focus on their analysis. We propose Association rule profiling, a user centric process for analyzing association rules and attaching suitable profiles to them depending on their changing frequency behavior over a previous snapshot of time in a data stream. Association rule profiles provide insights into the changing nature of associations and can be used to characterize the associations. We discuss importance of characteristics such as predictability of linkages present in the data and propose metric to quantify it. We also show how association rule profiles can aid in generation of user specific, more understandable and actionable rules. The framework is implemented as SUPAR: System for Usercentric Profiling of Association Rules in streaming data. The proposed system offers following capabilities: i) Continuous monitoring of frequency of streaming item-sets and detection of significant changes therein for association rule profiling. ii) Computation of metrics for quantifying predictability of associations present in the data. iii) User-centric control of the characterization process: user can control the framework through a) constraint specification and b) non-interesting rule elimination.

Keywords: Data Streams, User subjectivity, Change detection, Association rule profiles, Predictability.

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Authors: Lubna Shaheen

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Palestinian cities face the challenges of land scarcity, high population growth rates, rapid urbanization, uneven development and territorial fragmentation. Due to geopolitical constrains and the absence of an effective Palestinian planning institution, urban development in Palestinian cities has not followed any discernable planning scheme. This has led to a number of internal contradictions in the structure of cities, and adversely affected land use, the provision of urban services, and the quality of the living environment. This paper explores these challenges, and the potential that exists for introducing a more sustainable urban development pattern in Palestinian cities. It assesses alternative development approaches with a particular focus on sustainable development, promoting ecodevelopment imperatives, limiting random urbanization, and meeting present and future challenges, including fulfilling the needs of the people and conserving the scarce land and limited natural resources. This paper concludes by offering conceptual proposals and guidelines for promoting sustainable physical development in Palestinian cities.

Keywords: Palestinian Cities, Rapid urbanization, Sustainableurban development.

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Authors: Tithdanin Chav, Phichhang Ou

Abstract:

The study is about the e-banking consumer behavior of five major banks in Cambodia. This work aims to examine the relationships among job relevance, trust, mobility, perceived ease of use, perceived usefulness, attitude toward using, and intention to use of internet banking and apps. Also, the research develops and tests a conceptual model of intention to use internet banking by integrating the Technology Acceptance Model (TAM) and job relevance, trust, and mobility which were supported by Theory of Reasoned Action (TRA) and Theory of Planned Behavior (TPB). The proposed model was tested using Structural Equation Modeling (SEM), which was processed by using SPSS and AMOS with a sample size of 250 e-banking users. The results showed that there is a significant positive relationship among variables and attitudes toward using internet banking, and apps are the most factor influencing consumers’ intention to use internet banking and apps with the importance level in SEM 0.82 accounted by 82%. Significantly, all six hypotheses were accepted.

Keywords: Bank Apps, consumer intention, internet banking, technology acceptance model.

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Authors: N. H. Mvungi

Abstract:

Control of commutation of switched reluctance (SR) motor has been an area of interest for researchers for sometime now with mixed successes in addressing the inherent challenges. New technologies, processing schemes and methods have been adopted to make sensorless SR drive a reality. There are a number of conceptual, offline, analytical and online solutions in literature that have varying complexities and achieved equally varying degree of robustness and accuracies depending on the method used to address the challenges and the SR drive application. Magnetic coupling is one such challenge when using active probing techniques to determine rotor position of a SR motor from stator winding. This paper studies the effect of back-of-core saturation on the detected rotor position and presents results on measurement made on a 4- phase SR motor. The results shows that even for a four phase motor which is excited one phase at a time and using the electrically opposite phase for active position probing, the back-of-core saturation effects should not be ignored.

Keywords: Sensorless, SR motor, saturation effects, detection.

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Authors: S. Anastasiou, C. Nathanailides, P. Logothetis, G. Kanlis

Abstract:

The purpose of the present work is to review some data for the management challenges that the aquaculture industry in Greece is currently facing. The results indicate that Greek aquaculture fish farms apply Human Resources Management (HRM) practices which can increase motivation, commitment and job satisfaction of their personnel. In turn, these practices can increase the productivity of the business. The Greek fish farms appear to invest in research and technological innovation with a good record in research activities and the generation of patents. Interestingly, the results of the present work were carried out during the period of the recent economic crisis in Greece. Several sectors of the Greek economy were severely affected by the financial problems of the Greek government and the Greek banks. Under the adverse economical conditions created by the Greek economic crisis, even the Greek aquaculture industry, which historically is considered as a thriving national exporting business sector, experienced harsh economic and market conditions. As a result of the global, European and national economic crisis, consumption of fish dropped while companies had to hold most of their stocked fish in order to regulated the flow to the market and the price. This occurred at a time where Banks in Greece had their own financial crisis – banking crisis - which resulted in limited access to lending for the all business sectors of the national economy including the Greek aquaculture industry. In spite of these economic conditions, the Greek aquaculture industry, after a series of mergers and acquisitions, has now stabilized production and exhibits very good prospects for future growth. Evidently, the firms had to cut salaries and on some occasions even pay their staff in arrears. Nevertheless, the results presented in this paper indicate that during the economic crisis, the surveyed fish farms maintained their HRM practices, investing in their human capital and technological input. In fact, human capital and technological input are the ticket for future success of companies in any business sector.

Keywords: Aquaculture, Human Resources Management.

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