Search results for: dual process theory

Authors: Viliam Makis, Farnoosh Naderkhani, Leila Jafari

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In this paper, we present a model and an algorithm for the calculation of the optimal control limit, average cost, sample size, and the sampling interval for an optimal Bayesian chart to control the proportion of defective items produced using a semi-Markov decision process approach. Traditional p-chart has been widely used for controlling the proportion of defectives in various kinds of production processes for many years. It is well known that traditional non-Bayesian charts are not optimal, but very few optimal Bayesian control charts have been developed in the literature, mostly considering finite horizon. The objective of this paper is to develop a fast computational algorithm to obtain the optimal parameters of a Bayesian p-chart. The decision problem is formulated in the partially observable framework and the developed algorithm is illustrated by a numerical example.

Keywords: Bayesian control chart, semi-Markov decision process, quality control, partially observable process.

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Authors: H. Paredes Gutiérrez, S. T. Pérez-Merchancano

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Motivated by recent experimental and theoretical developments, we investigate the influence of embedded quantum dot (EQD) of different geometries (lens, ring and pyramidal) in a double barrier heterostructure (DBH). We work with a general theory of quantum transport that accounts the tight-binding model for the spin dependent resonant tunneling in a semiconductor nanostructure, and Rashba spin orbital to study the spin orbit coupling. In this context, we use the second quantization theory for Rashba effect and the standard Green functions method. We calculate the current density as a function of the voltage without and in the presence of quantum dots. In the second case, we considered the size and shape of the quantum dot, and in the two cases, we worked considering the spin polarization affected by external electric fields. We found that the EQD generates significant changes in current when we consider different morphologies of EQD, as those described above. The first thing shown is that the current decreases significantly, such as the geometry of EQD is changed, prevailing the geometrical confinement. Likewise, we see that the current density decreases when the voltage is increased, showing that the quantum system studied here is more efficient when the morphology of the quantum dot changes.

Keywords: Quantum semiconductors, nanostructures, quantum dots, spin polarization.

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Authors: Krešimir Fertalj, Mladen Matejaš

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In turbulent modern economy, the companies need to properly manage their business processes. Well-defined and stable business processes ensure security of crucial data and applications, and provide a quality product or service to the end customer. On the other side, constant changes on the market, new regulatory provisions, and emerging new technologies require the need of issuing prompt and effective changes of business process. In this article, we explore the use of agile principles in working with business process management (BPM) solutions. We deal with difficulties in BPM development cycle, review the benefits of using agility, and choose the basic agile principles that ensure the success of a BPM project.

Keywords: Agile development, BPM environment, Kanban, SCRUM, XP.

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Authors: K. Nirmala Devi, V. Murali Bhaskaran

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The exponential growth of social media arouses much attention on public opinion information. The online forums, blogs, micro blogs are proving to be extremely valuable resources and are having bulk volume of information. However, most of the social media data is unstructured and semi structured form. So that it is more difficult to decipher automatically. Therefore, it is very much essential to understand and analyze those data for making a right decision. The online forums hotspot detection is a promising research field in the web mining and it guides to motivate the user to take right decision in right time. The proposed system consist of a novel approach to detect a hotspot forum for any given time period. It uses aging theory to find the hot terms and E-K-means for detecting the hotspot forum. Experimental results demonstrate that the proposed approach outperforms k-means for detecting the hotspot forums with the improved accuracy.

Keywords: Hotspot forums, Micro blog, Blog, Sentiment Analysis, Opinion Mining, Social media, Twitter, Web mining.

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Authors: Camila Bernardon, Diana Lemos, Mario Garcia, Thiago Souto, Bruno Bonifacio

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In the current technological market environment, ensuring the quality of new products has become a complex challenge. In this scenario, companies have been investing in solutions that aim to reduce the execution time of software testing and lead to cost efficiency. However, companies that have a complex and specialized testing environment usually face barriers related to costly testing processes, especially in distributed settings. Sidia Institute of Technology works on research and development for the Android platform for mobile devices in Latin America. As we work in a global software development (GSD) scope, we have faced barriers caused by failures detected lately that have caused delays in the homologation release process on Android projects. Thus, we adopt an Internal Review process, using as an alternative to reduce these failures. In this paper it was presented the experience of a homologation team adopting an Internal Review process in order to increase the performance through of improving test efficiency. Using this approach, it was possible to realize a substantial improvement in quality, reliability and timeliness of our deliveries. Through the quantitative analyses, it was possible identify a positive growth in homologation efficiency of 6% after adoption of the process. In addition, we performed a qualitative analysis from the collected data through an online questionnaire. In particular, results show that association between failure reduction and review process adoption provides the most quality that has a positive effect on project milestones. We hope this report can be helpful to other companies and the scientific community to improve their process thereby increasing competitive advantages.

Keywords: Android, GSD, improvement quality process, mobile products.

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Authors: Ting (Grace) Lin, Jianhong (Cecilia) Xia, Todd Robinson

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Accessibility analysis, examining people’s ability to access facilities and destinations, is a fundamental assessment for transport planning, policy making, and social exclusion research. Dynamic accessibility which measures accessibility in real-time traffic environment has been an advanced accessibility indicator in transport research. It is also a useful indicator to help travelers to understand travel time daily variability, assists traffic engineers to monitor traffic congestions, and finally develop effective strategies in order to mitigate traffic congestions. This research involved real-time traffic information by collecting travel time data with 15-minute interval via the TomTom^® API. A framework for measuring dynamic accessibility was then developed based on the gravity theory and accessibility dichotomy theory through space and time interpolation. Finally, the dynamic accessibility can be derived at any given time and location under dynamic accessibility spatial analysis framework.

Keywords: Dynamic accessibility, space-time continuum, transport research, TomTom® API.

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Authors: Amar Aliche, Hocine Hammoum, Karima Bouzelha, Arezki Ben Abderrahmane

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Traditionally, the dimensioning of storage tanks is conducted with a deterministic approach based on partial coefficients of safety. These coefficients are applied to take into account the uncertainties related to hazards on properties of materials used and applied loads. However, the use of these safety factors in the design process does not assure an optimal and reliable solution and can sometimes lead to a lack of robustness of the structure. The reliability theory based on a probabilistic formulation of constructions safety can respond in an adapted manner. It allows constructing a modelling in which uncertain data are represented by random variables, and therefore allows a better appreciation of safety margins with confidence indicators. The work presented in this paper consists of a mecano-reliability analysis of a concrete storage tank placed on ground. The classical method of Monte Carlo simulation is used to evaluate the failure probability of concrete tank by considering the seismic acceleration as random variable.

Keywords: Reliability approach, storage tanks, Monte Carlo simulation, seismic acceleration.

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Authors: Jaime Muñoz, José Arcos, Oscar Bautista Federico Méndez

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The influence of a pulsatile electroosmotic flow (PEOF) at the rate of spread, or dispersivity, for a non-reactive solute released in a microcapillary with slippage at the boundary wall (modeled by the Navier-slip condition) is theoretically analyzed. Based on the flow velocity field developed under such conditions, the present study implements an analytical scheme of scaling known as the Theory of Homogenization, in order to obtain a mathematical expression for the dispersivity, valid at a large time scale where the initial transients have vanished and the solute spreads under the Taylor dispersion influence. Our results show the dispersivity is a function of a slip coefficient, the amplitude of the imposed electric field, the Debye length and the angular Reynolds number, highlighting the importance of the latter as an enhancement/detrimental factor on the dispersivity, which allows to promote the PEOF as a strong candidate for chemical species separation at lab-on-a-chip devices.

Keywords: Dispersivity, microcapillary, Navier-slip condition, pulsatile electroosmotic flow, Taylor dispersion, Theory of Homogenization.

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Authors: P. Mbecke

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Developmental social welfare implemented through developmental social work is being applauded internationally as an approach that facilitates social development theory and practice. However, twenty-two years into democracy, there are no tangible evidences that the much-desired developmental social welfare approach has assisted the post-apartheid macroeconomic policy frameworks in addressing poverty and inequality, thus, the derailment of the post-apartheid development approach in South Africa. Based on the implementation research theory, and the literature review technique, this paper recognizes social work as a principal role-player in social development. It recommends the redesign and implementation of an effective developmental social welfare approach with specific strategies, programs, activities and sufficient resources aligned to and appropriate in delivering on the promises of the government’s macroeconomic policy frameworks. Such approach should be implemented by skilled and dedicated developmental social workers in order to achieve transformation in South Africa.

Keywords: Apartheid, developmental social welfare, developmental social work, inequality, poverty alleviation, social development, South Africa.

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Authors: Linnea Stenliden

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The aim of this paper is to understand emerging learning conditions, when a visual analytics is implemented and used in K 12 (education). To date, little attention has been paid to the role visual analytics (digital media and technology that highlight visual data communication in order to support analytical tasks) can play in education, and to the extent to which these tools can process actionable data for young students. This study was conducted in three public K 12 schools, in four social science classes with students aged 10 to 13 years, over a period of two to four weeks at each school. Empirical data were generated using video observations and analyzed with help of metaphors within Actor-network theory (ANT). The learning conditions are found to be distinguished by broad complexity, characterized by four dimensions. These emerge from the actors’ deeply intertwined relations in the activities. The paper argues in relation to the found dimensions that novel approaches to teaching and learning could benefit students’ knowledge building as they work with visual analytics, analyzing visualized data.

Keywords: Analytical reasoning, complexity, data use, problem space, visual analytics, visual storytelling, translation.

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Authors: Mikkel Snorre Wilms Boysen

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From a theoretical perspective, expertise is generally considered a precondition for creativity. The assumption is that an individual needs to master the common and accepted rules and techniques within a certain knowledge-domain in order to create something new and valuable. However, real life cases, and a limited amount of empirical studies, demonstrate that this assumption may be overly simple. In this article, this question is explored through a number of semi-experimental case studies conducted within the fields of music, technology, and youth culture. The studies indicate that, in various ways, expertise plays an important part in creative processes. However, the case studies also indicate that expertise sometimes leads to an entrenched perspective, in the sense that knowledge and experience may work as a path into the well-known rather than into the unknown. In this article, these issues are explored with reference to different theoretical approaches to creativity and learning, including actor-network theory, the theory of blind variation and selective retention, and Csikszentmihalyi’s system model. Finally, some educational aspects and implications of this are discussed.

Keywords: Creativity, education, expertise, technology.

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Authors: Francisco Lobo

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Kant’s household theory of human dignity as a common feature of all rational beings is the starting point of any intellectual endeavor to unravel the implications of this normative notion. Yet, it is incomplete, as it neglects considering the importance of the singularity or uniqueness of the individual. In a first, deconstructive stage, this paper describes the Kantian account of human dignity as one among many conceptions of human dignity. It reads carefully into the original wording used by Kant in German and its English translations, as well as the works of modern commentators, to identify its shortcomings. In a second, constructive stage, it then draws on the theories of Aristotle, Alexis de Tocqueville, John Stuart Mill, and Hannah Arendt to try and enhance the Kantian conception, in the sense that these authors give major importance to the singularity of the individual. The Kantian theory can be perfected by including elements from the works of these authors, while at the same time being mindful of the dangers entailed in focusing too much on singularity. The conclusion of this paper is that the Kantian conception of human dignity can be enhanced if it acknowledges that not only morality has dignity, but also the irreplaceable human individual to the extent that she is a narrative, original creature with the potential to act morally.

Keywords: Commonality, dignity, Kant, singularity.

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Authors: Navajyoti Panda, R. S. Pawar

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In this study, process parameters like punch angle, die opening, grain direction, and pre-bend condition of the strip for deep draw of high strength low alloy steel HSLA 420 are investigated. The finite element method (FEM) in association with the Taguchi and the analysis of variance (ANOVA) techniques are carried out to investigate the degree of importance of process parameters in V-bending process for HSLA 420&ST12 grade material. From results, it is observed that punch angle had a major influence on the spring-back. Die opening also showed very significant role on spring back. On the other hand, it is revealed that grain direction had the least impact on spring back; however, if strip from flat sheet is taken, then it is less prone to spring back as compared to the strip from sheet metal coil. HyperForm software is used for FEM simulation and experiments are designed using Taguchi method. Percentage contribution of the parameters is obtained through the ANOVA techniques.

Keywords: Bending, V-bending, FEM, spring-back, Taguchi, HyperForm, profile projector, HSLA 420 & St12 materials.

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Authors: Álvaro Machado Dias, Eduardo Oda, Henrique Teruo Akiba, Leo Arruda, Luiz Felipe Bruder

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Cognitive Dissonance can be conceived both as a concept related to the tendency to avoid internal contradictions in certain situations, and as a higher order theory about information processing in the human mind. In the last decades, this last sense has been strongly surpassed by the former, as nearly all experiment on the matter discuss cognitive dissonance as an output of motivational contradictions. In that sense, the question remains: is cognitive dissonance a process intrinsically associated with the way that the mind processes information, or is it caused by such specific contradictions? Objective: To evaluate the effects of cognitive dissonance in the absence of rewards or any mechanisms to manipulate motivation. Method: To solve this question, we introduce a new task, the hypothetical social arrays paradigm, which was applied to 50 undergraduate students. Results: Our findings support the perspective that the human mind shows a tendency to avoid internal dissonance even when there are no rewards or punishment involved. Moreover, our findings also suggest that this principle works outside the conscious level.

Keywords: Cognitive Dissonance, Cognitive Psychology, Information Processing.

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Authors: Hendry Muljadi, Hideaki Takeda, Koichi Ando

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A manufacturing feature can be defined simply as a geometric shape and its manufacturing information to create the shape. In a feature-based process planning system, feature library plays an important role in the extraction of manufacturing features with their proper manufacturing information. However, to manage the manufacturing information flexibly, it is important to build a feature library that is easy to modify. In this paper, a Wiki-based feature library is proposed.

Keywords: Manufacturing feature, feature library, feature ontology, process planning, Wiki, MediaWiki.

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Authors: Fadi Eleiwi, Taous Meriem Laleg-Kirati

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This paper presents a complete dynamic modeling of a membrane distillation process. The model contains two consistent dynamic models. A 2D advection-diffusion equation for modeling the whole process and a modified heat equation for modeling the membrane itself. The complete model describes the temperature diffusion phenomenon across the feed, membrane, permeate containers and boundary layers of the membrane. It gives an online and complete temperature profile for each point in the domain. It explains heat conduction and convection mechanisms that take place inside the process in terms of mathematical parameters, and justify process behavior during transient and steady state phases. The process is monitored for any sudden change in the performance at any instance of time. In addition, it assists maintaining production rates as desired, and gives recommendations during membrane fabrication stages. System performance and parameters can be optimized and controlled using this complete dynamic model. Evolution of membrane boundary temperature with time, vapor mass transfer along the process, and temperature difference between membrane boundary layers are depicted and included. Simulations were performed over the complete model with real membrane specifications. The plots show consistency between 2D advection-diffusion model and the expected behavior of the systems as well as literature. Evolution of heat inside the membrane starting from transient response till reaching steady state response for fixed and varying times is illustrated.

Keywords: Membrane distillation, Dynamical modeling, Advection-diffusion equation, Thermal equilibrium, Heat equation.

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Authors: Viet-Hung Nguyen, Luh-Maan Chang

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Design should be viewed concurrently by three ways as transformation, flow and value generation. An innovative approach to solve design – related problems is described as the integrated product - process design. As a foundation for a formal framework consisting of organizing principles and techniques, Work Structuring has been developed to guide efforts in the integration that enhances the development of operation and process design in alignment with product design. Vietnam construction projects are facing many delays, and cost overruns caused mostly by design related problems. A better design management that integrates product and process design could resolve these problems. A questionnaire survey and in – depth interviews were used to investigate the feasibility of applying Work Structuring to construction projects in Vietnam. The purpose of this paper is to present the research results and to illustrate the possible problems and potential solutions when Work Structuring is implemented to construction projects in Vietnam.

Keywords: integrated product – process design, Work Structuring, construction projects, Vietnam

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Authors: Liv Gingnell, Evelina Ericsson, Joakim Lilliesköld, Robert Langerström

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In recent years, an increased competition and lower profit margins have necessitated a focus on improving the performance of the product development process, an area that traditionally have been excluded from detailed steering and evaluation. A systematic improvement requires a good understanding of the current performance, wherefore the interest for product development performance measurement has increased dramatically. This paper presents a case study that evaluates the performance of the product development performance measurement system used in a Swedish company that is a part of a global corporate group. The study is based on internal documentation and eighteen in-depth interviews with stakeholders involved in the product development process. The results from the case study includes a description of what metrics that are in use, how these are employed, and its affect on the quality of the performance measurement system. Especially, the importance of having a well-defined process proved to have a major impact on the quality of the performance measurement system in this particular case.

Keywords: Outcome metric, Performance driver, Performance measurement, Product development process.

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Authors: A. V. Trukhanov, S. V. Trukhanov, L. V. Panina, V. G. Kostishin, V. A. Turchenko

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It has been shown that BaFe₁₂O₁₉ is a perspective room-temperature multiferroic material. A large spontaneous polarization was observed for the BaFe₁₂O₁₉ ceramics revealing a clear ferroelectric hysteresis loop. The maximum polarization was estimated to be approximately 11.8 μC/cm². The FeO₆ octahedron in its perovskite-like hexagonal unit cell and the shift of Fe³⁺ off the center of octahedron are suggested to be the origin of the polarization in BaFe₁₂O₁₉. The magnetic field induced electric polarization has been also observed in the doped BaFe_12-x-δSc_xM_δO₁₉ (δ=0.05) at 10 K and in the BaSc_xFe_12−xO₁₉ and SrSc_xFe_12−xO₁₉ (x = 1.3–1.7) M-type hexaferrites. The investigated BaFe_12-xD_xO₁₉ (x=0.1, D-Al³⁺, In³⁺) samples have been obtained by two-step “topotactic” reactions. The powder neutron investigations of the samples were performed by neutron time of flight method at High Resolution Fourier Diffractometer.

Keywords: Substituted hexaferrites, ferrimagnetics, ferroelectrics, neutron powder diffraction, crystal and magnetic structures.

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Authors: Sky Chou, Joseph C. Chen

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This paper focuses on using Six Sigma methodologies to improve the surface roughness of a manufactured part produced by the CNC milling machine. It presents a case study where the surface roughness of milled aluminum is required to reduce or eliminate defects and to improve the process capability index C_p and C_pk for a CNC milling process. The six sigma methodology, DMAIC (design, measure, analyze, improve, and control) approach, was applied in this study to improve the process, reduce defects, and ultimately reduce costs. The Taguchi-based six sigma approach was applied to identify the optimized processing parameters that led to the targeted surface roughness specified by our customer. A L₉ orthogonal array was applied in the Taguchi experimental design, with four controllable factors and one non-controllable/noise factor. The four controllable factors identified consist of feed rate, depth of cut, spindle speed, and surface roughness. The noise factor is the difference between the old cutting tool and the new cutting tool. The confirmation run with the optimal parameters confirmed that the new parameter settings are correct. The new settings also improved the process capability index. The purpose of this study is that the Taguchi–based six sigma approach can be efficiently used to phase out defects and improve the process capability index of the CNC milling process.

Keywords: CNC machining, Six Sigma, Surface roughness, Taguchi methodology.

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Authors: Amer Ezoji, Mohammad Sedighi

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In the article, the wire winding process for the reinforcement of a pressure vessel frame has been studied. Firstly, the importance of the wire winding method has been explained. The main step in the design process is the methodology axial force control and wire winding process. The hot isostatic press and wire winding process introduce. With use the equilibrium term in the pressure vessel and frame, stresses in the frame wires analyzed. A case study frame was studied to control axial force in the hot isostatic press. Frame and them wires simulated then friction effect and wires effect in elastic yoke in the simulation model considered. Then theoretical and simulate resulted compare and vessel pressure import to frame because we assurance wire wounded not received to yielding point.   

Keywords: Wire winding, Frame, stress, friction.

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Authors: Adrien Derock, Pascal Veron

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Taking into account the link between the efficiency of a detector and the complexity of a stealth mechanism, we propose in this paper a new formalism for stealth using graph theory.

Keywords: Detection, eradication, graph, rootkit, stealth.

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Authors: S. Balaji, M. Rajaram, Y. Harold Robinson, E. Golden Julie

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Delay Tolerant Networks (DTN) which have sufficient state information include trajectory and contact information, to protect routing efficiency. However, state information is dynamic and hard to obtain without a global and/or long-term collection process. To deal with these problems, the internal social features of each node are introduced in the network to perform the routing process. This type of application is motivated from several human contact networks where people contact each other more frequently if they have more social features in common. Two unique processes were developed for this process; social feature extraction and multipath routing. The routing method then becomes a hypercube–based feature matching process. Furthermore, the effectiveness of multipath routing is evaluated and compared to that of single-path routing.

Keywords: Delay tolerant networks, entropy, human contact networks, hyper cubes, multipath Routing, social features.

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Authors: A. Kayes, D. Christopher Kayes

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In this paper, we rely on the story of the late British weapons inspector David Kelly to illustrate how sensemaking can inform the study of the ethics of suppression of dissent. Using archival data, we reconstruct Dr. Kelly-s key responsibilities as a weapons inspector and government employee. We begin by clarifying the concept of dissent and how it is a useful organizational process. We identify the various ways that dissent has been discussed in the organizational literature and reconsider the process of sensemaking. We conclude that suppression of opinions that deviate from the majority is part of the identity maintenance of the sensemaking process. We illustrate the prevention of dissent in organizations consists of a set of unsatisfactory trade-offs.

Keywords: ethics, dissent, suppression, sensemaking

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Authors: N. Belkhir, A. Chorfa, D. Bouzid

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In this work, grinding or microcutting tools in the form of pellets were manufactured using a bounded alumina abrasive grains. The bound used is a vitreous material containing quartz feldspars, kaolinite and a quantity of hematite. The pellets were used in glass grinding process to replace the free abrasive grains lapping process. The study of the elaborated pellets were done to define their effectiveness in the grinding process and to optimize the influence of the pellets elaboration parameters. The obtained results show the existence of an optimal combination of the pellets elaboration parameters for each glass grinding phase (coarse to fine grinding). The final roughness (rms) reached by the elaborated pellets on a BK7 glass surface was about 0.392 μm.

Keywords: Abrasive grain, glass, grinding, pellet.

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Authors: M.R. Isvandzibaei, M.R. Alinaghizadeh, A.H. Zaman

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In the present work, study of the vibration of thin cylindrical shells made of a functionally gradient material (FGM) composed of stainless steel and nickel is presented. Material properties are graded in the thickness direction of the shell according to volume fraction power law distribution. The objective is to study the natural frequencies, the influence of constituent volume fractions and the effects of boundary conditions on the natural frequencies of the FG cylindrical shell. The study is carried out using third order shear deformation shell theory. The analysis is carried out using Hamilton's principle. The governing equations of motion of FG cylindrical shells are derived based on shear deformation theory. Results are presented on the frequency characteristics, influence of constituent volume fractions and the effects of clamped-free boundary conditions

Keywords: Vibration, FGM, cylindrical shell, Hamilton's principle, clamped supported.

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Authors: Danijela Tuljak-Suban, Valter Suban

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Food as perishable goods represents a specific and sensitive part in the supply chain theory, since changing physical or chemical characteristics considerably influence the approach to stock management. The most delicate phase of this process is transportation, where it becomes difficult to ensure the stable conditions which limit deterioration, since the value of the deterioration rate could be easily influenced by the mode of transportation. The fuzzy definition of variables allows one to take these variations into account. Furthermore, an appropriate choice of the defuzzification method permits one to adapt results to real conditions as far as possible. In this article those methods which take into account the relationship between the deterioration rate of perishable goods and transportation by ship will be applied with the aim of (a) minimizing the total cost function, defined as the sum of the ordering cost, holding cost, disposing cost and transportation costs, and (b) improving the supply chain sustainability by reducing environmental impact and waste disposal costs.

Keywords: Perishable goods, fuzzy reasoning, transport by ship, supply chain sustainability.

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Authors: M. R.Isvandzibaei, A.Jahani

Abstract:

In the present work, study of the vibration of thin cylindrical shells made of a functionally gradient material (FGM) composed of stainless steel and nickel is presented. Material properties are graded in the thickness direction of the shell according to volume fraction power law distribution. The objective is to study the natural frequencies, the influence of constituent volume fractions and the effects of boundary conditions on the natural frequencies of the FG cylindrical shell. The study is carried out using third order shear deformation shell theory. The analysis is carried out using Hamilton's principle. The governing equations of motion of FG cylindrical shells are derived based on shear deformation theory. Results are presented on the frequency characteristics, influence of constituent volume fractions and the effects of free-free and clamped-clamped boundary conditions.

Keywords: Vibration, FGM, cylindrical shell, Hamilton's principle.

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Authors: E. K. A. Ogunshile

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This paper is aimed at creating an Automatic Java X-Machine testing tool for software development. The nature of software development is changing; thus, the type of software testing tools required is also changing. Software is growing increasingly complex and, in part due to commercial impetus for faster software releases with new features and value, increasingly in danger of containing faults. These faults can incur huge cost for software development organisations and users; Cambridge Judge Business School’s research estimated the cost of software bugs to the global economy is $312 billion. Beyond the cost, faster software development methodologies and increasing expectations on developers to become testers is driving demand for faster, automated, and effective tools to prevent potential faults as early as possible in the software development lifecycle. Using X-Machine theory, this paper will explore a new tool to address software complexity, changing expectations on developers, faster development pressures and methodologies, with a view to reducing the huge cost of fixing software bugs.

Keywords: Conformance testing, finite state machine, software testing, X-Machine.

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Authors: Claudiu Brandas

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Several recent studies have shown that the transparency of financial reporting have a significant influence on investor-s decisions. Thus, regulation authorities and professional organizations (IFAC) have emphasized the role of XBRL (eXtensible Business Reporting Language) and interactive data as a means of promoting transparency and monitoring corporate reporting. In this context, this paper has as objective the analysis of interactive reporting through XBRL and its use as a support in the process of taking decisions in corporate governance, namely the potential of interactive reports in XBRL to increase the transparency and monitoring process of corporate governance.

Keywords: Corporate Governance, decision, financial reporting, transparency, XBRL.

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