Search results for: earnings management

Authors: Chaimongkol Limpianchob

Abstract:

This work addresses the problem of production planning that arises in the production of aromatic coconuts from Samudsakhorn province in Thailand. The planning involves the forwarding of aromatic coconuts from the harvest areas to the factory, which is classified into two groups; self-owned areas and contracted areas, the decisions of aromatic coconuts flow in the plant, and addressing a question of which warehouse will be in use. The problem is formulated as a mixed-integer linear programming model within supply chain management framework. The objective function seeks to minimize the total cost including the harvesting, labor and inventory costs. Constraints on the system include the production activities in the company and demand requirements. Numerical results are presented to demonstrate the feasibility of coconuts supply chain model compared with base case.

Keywords: Aromatic coconut, supply chain management, production planning, mixed-integer linear programming.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2759

Authors: AbdulLateef A. Olanrewaju, Mohd F. Khamidi, Arazi Idrus

Abstract:

This paper is part of an ongoing research on the development of systemic maintenance management model Malaysian university buildings. In order to achieve this aim, there is a need to develop a performance model against which services are measure. Measuring performance is a significant part of maintenance management service delivery. Maintenance organization needs to know where they are in order to provide user-driven services and to enhance productivity. The aim of this paper is to formulate a template or model for university maintenance organization in Malaysia. The model is based on literature review and survey questionnaire and has been validated. Through grounded theory, this paper developed a 8 points matrix for the university maintenance organizations for measuring and improving their service delivery. The potential of the model is guide and assists towards providing value added service delivery through initiating maintenance according to user value system rather than on the condition of the building.

Keywords: Performance matrix, university buildings, users, maintenance organization

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1680

Authors: Q. Han, W. Schaefer, N. Barry

Abstract:

To coop with urbanization issues and the economic need for expansion, the city of Jakarta is planning to reclaim more land in the Jakarta Bay. However, the reclamation activities of some islands have barely started and already the developers are facing difficulties in finding sufficient quantities of sand as fill material. When addressing the problem of sand scarcity in the case of Jakarta where, an excess of waste production, an inadequate solid waste management system and a lack of dumping ground pose a major problem, it is hard not to think of the use of waste as alternative fill material. This paper analyses the possibilities of using waste in the land reclamation projects, considering the governmental, social, environmental and economic context of the city. The results identify types of waste that could be used, ways of using those types of waste and implementation conditions for the city of Jakarta.

Keywords: Waste Management systems, Land reclamation, Multi Criteria Analysis, Scenario planning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5358

Authors: Yanchao Wang, Rajshekhar Sunderraman

Abstract:

This paper presents an algebraic approach to optimize queries in domain-specific database management system for protein structure data. The approach involves the introduction of several protein structure specific algebraic operators to query the complex data stored in an object-oriented database system. The Protein Algebra provides an extensible set of high-level Genomic Data Types and Protein Data Types along with a comprehensive collection of appropriate genomic and protein functions. The paper also presents a query translator that converts high-level query specifications in algebra into low-level query specifications in Protein-QL, a query language designed to query protein structure data. The query transformation process uses a Protein Ontology that serves the purpose of a dictionary.

Keywords: Domain-Specific Data Management, Protein Algebra, Protein Ontology, Protein Structure Data.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1543

Authors: Muhammad Tahir Qadri, M. Irfan Anis, M. Nawaz Irshad Khan

Abstract:

This paper discusses the approach of real-time controlling of the energy management system using the data acquisition tool of LabVIEW. The main idea of this inspiration was to interface the Station (PC) with the system and publish the data on internet using LabVIEW. In this venture, controlling and switching of 3 phase AC loads are effectively and efficiently done. The phases are also sensed through devices. In case of any failure the attached generator starts functioning automatically. The computer sends command to the system and system respond to the request. The modern feature is to access and control the system world-wide using world wide web (internet). This controlling can be done at any time from anywhere to effectively use the energy especially in developing countries where energy management is a big problem. In this system totally integrated devices are used to operate via remote location.

Keywords: VI-server, Remote Access, Telemetry, Data Acquisition, web server.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1879

Authors: Khalid Ghoulam, Belaid Bouikhalene, Zakaria Harmouch, Hicham Mouncif

Abstract:

One of the essential topics in the information systems is the registration management. The objective of this project is to create a web portal designed to help new students on the first access to the Sultan Moulay Slimane University SMSU (Practical Information, Pre-Registration, Placement Test, Terms of use ... etc.) while creating a secure space protecting both data from the institutions of the University and student information. This portal is accessible from any computer connected to the Internet inside and outside the campus. In this work, we present a platform on the first access to the SMSU which is essential for authentication in the digital work space of the university. This platform allows university to make better decisions for students clustering, to avoid traditional manual method, and to reduce the cost in human and material resources.

Keywords: Registration, SMSU, Security, FAUSMS, digital work space, Placement test.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1130

Authors: Samart Homthong, Wutthipong Moungnoi

Abstract:

Critical success factors (CSFs) and the criteria to measure project success have received much attention over the decades and are among the most widely researched topics in the context of project management. However, although there have been extensive studies on the subject by different researchers, to date, there has been little agreement on the CSFs. The aim of this study is to identify the CSFs that influence the performance of construction projects, and determine their relative importance for different objectives across five stages in the project life cycle. A considerable literature review was conducted that resulted in the identification of 179 individual factors. These factors were then grouped into nine major categories. A questionnaire survey was used to collect data from three groups of respondents: client representatives, consultants, and contractors. Out of 164 questionnaires distributed, 93 were returned, yielding a response rate of 56.7%. Using the mean score, relative importance index, and weighted average method, the top 10 critical factors for each category were identified. The agreement of survey respondents on those categorised factors were analysed using Spearman’s rank correlation. A one-way analysis of variance was then performed to determine whether the mean scores among the various groups of respondents were statistically significant. The findings indicate the most CSFs in each category in procurement phase are: proper procurement programming of materials (time), stability in the price of materials (cost), and determining quality in the construction (quality). They are then followed by safety equipment acquisition and maintenance (health and safety), budgeting allowed in a contractual arrangement for implementing environmental management activities (environment), completeness of drawing documents (productivity), accurate measurement and pricing of bill of quantities (risk management), adequate communication among the project team (human resource), and adequate cost control measures (client satisfaction). An understanding of CSFs would help all interested parties in the construction industry to improve project performance. Furthermore, the results of this study would help construction professionals and practitioners take proactive measures for effective project management.

Keywords: Critical success factors, procurement phase, project life cycle, project performance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2242

Authors: S. Vasupongayya, W. Noodam, P. Kongyong

Abstract:

This paper presents the result of three senior capstone projects at the Department of Computer Engineering, Prince of Songkla University, Thailand. These projects focus on developing an examination management system for the Faculty of Engineering in order to manage the examination both the examination room assignments and the examination proctor assignments in each room. The current version of the software is a web-based application. The developed software allows the examination proctors to select their scheduled time online while each subject is assigned to each available examination room according to its type and the room capacity. The developed system is evaluated using real data by prospective users of the system. Several suggestions for further improvements are given by the testers. Even though the features of the developed software are not superior, the developing process can be a case study for a projectbased teaching style. Furthermore, the process of developing this software can show several issues in developing an educational support application.

Keywords: Scheduling, Web-based, Greedy Algorithm, Engineering Education.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7083

Authors: Marília Guterres Ferreira, Raul Sidnei Wazlawick

Abstract:

As seen in literature, about 70% of the improvement initiatives fail, and a significant number do not even get started. This paper analyses the problem of failing initiatives on Software Process Improvement (SPI), and proposes good practices supported by motivational tools that can help minimizing failures. It elaborates on the hypothesis that human factors are poorly addressed by deployers, especially because implementation guides usually emphasize only technical factors. This research was conducted with SPI deployers and analyses 32 SPI initiatives. The results indicate that although human factors are not commonly highlighted in guidelines, the successful initiatives usually address human factors implicitly. This research shows that practices based on human factors indeed perform a crucial role on successful implantations of SPI, proposes change management as a theoretical framework to introduce those practices in the SPI context and suggests some motivational tools based on SPI deployers experience to support it.

Keywords: Change management, human factors, motivation, software process improvement.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2349

Authors: S. S. Bhandari, N. Chakpitak, K. Meksamoot, T. Chandarasupsang

Abstract:

Under the limitation of investment budget, a utility company is required to maximize the utilization of their existing assets during their life cycle satisfying both engineering and financial requirements. However, utility does not have knowledge about the status of each asset in the portfolio neither in terms of technical nor financial values. This paper presents a knowledge based model for the utility companies in order to make an optimal decision on power transformer with their utilization. CommonKADS methodology, a structured development for knowledge and expertise representation, is utilized for designing and developing knowledge based model. A case study of One MVA power transformer of Nepal Electricity Authority is presented. The results show that the reusable knowledge can be categorized, modeled and utilized within the utility company using the proposed methodologies. Moreover, the results depict that utility company can achieve both engineering and financial benefits from its utilization.

Keywords: CommonKADS, Knowledge Engineering, LifeCycle Management, Power Transformer.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2304

Authors: Victoriano Valencia García, Luis Usero Aragonés, Eugenio J. Fernández Vicente

Abstract:

Nowadays, the successful implementation of ICTs is vital for almost any kind of organization. Good governance and ICT management are essential for delivering value, managing technological risks, managing resources and performance measurement. In addition, outsourcing is a strategic IT service solution which complements IT services provided internally in organizations. This paper proposes the measurement tools of a new holistic maturity model based on standards ISO/IEC 20000 and ISO/IEC 38500, and the frameworks and best practices of ITIL and COBIT, with a specific focus on IT outsourcing. These measurement tools allow independent validation and practical application in the field of higher education, using a questionnaire, metrics tables, and continuous improvement plan tables as part of the measurement process. Guidelines and standards are proposed in the model for facilitating adaptation to universities and achieving excellence in the outsourcing of IT services.

Keywords: IT Governance, IT Management, IT Services, Maturity Model, Measurement Tools, Outsourcing.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2790

Authors: Essa Alenazi, Zulfikar Adamu

Abstract:

The Kingdom of Saudi Arabia (KSA) is not an exception in relying on the growth of its construction industry to support rapid population growth. However, its need for infrastructure development is constrained by low productivity levels and cost overruns caused by factors such as delays to project completion. Delays in delivering a construction project are a global issue and while theories such as Optimism Bias have been used to explain such delays, in KSA, client-related causes of delays are also significant. The objective of this paper is to develop a framework-based approach to explore how the country’s construction industry can manage and reduce delays in construction projects through building information modelling (BIM) in order to mitigate the cost consequences of such delays.  It comprehensively and systematically reviewed the global literature on the subject and identified gaps, critical delay factors and the specific benefits that BIM can deliver for the delay management.  A case study comprising of nine hospital projects that have experienced delay and cost overruns was also carried out. Five critical delay factors related to the clients were identified as candidates that can be mitigated through BIM’s benefits. These factors are: Ineffective planning and scheduling of the project; changes during construction by the client; delay in progress payment; slowness in decision making by the client; and poor communication between clients and other stakeholders. In addition, data from the case study projects strongly suggest that optimism bias is present in many of the hospital projects. Further validation via key stakeholder interviews and documentations are planned.

Keywords: BIM, client perspective, delay management, optimism bias, public sector projects.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2465

Authors: Nazar Younis, Raied Salman

Abstract:

It has been always observed that the effectiveness of MIS as a support tool for management decisions degenerate after time of implementation, despite the substantial investments being made. This is true for organizations at the initial stages of MIS implementations, manual or computerized. A survey of a sample of middle to top managers in business and government institutions was made. A large ratio indicates that the MIS has lost its impact on the day-to-day operations, and even the response lag time expands sometimes indefinitely. The data indicates an infant mortality phenomenon of the bathtub model. Reasons may be monotonous nature of MIS delivery, irrelevance, irreverence, timeliness, and lack of adequate detail. All those reasons collaborate to create a degree of degeneracy. We investigate and model as a bathtub model the phenomenon of MIS degeneracy that inflicts the MIS systems and renders it ineffective. A degeneracy index is developed to identify the status of the MIS system and possible remedies to prevent the onset of total collapse of the system to the point of being useless.

Keywords: MIS, management theory, information technology, information systems, IS, organizational environment, organizations, degeneracy, organizational change.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1583

Authors: So Jeong Nam, Seung Woo Lee, Jai-Kyung Lee

Abstract:

With the globalized production and logistics environment, the need for reducing the product development interval and lead time, having a faster response to orders, conforming to quality standards, fair tracking, and boosting information exchanging activities with customers and partners, and coping with changes in the management environment, manufacturers are in dire need of an information management system in their manufacturing environments. There are lots of information systems that have been designed to manage the condition or operation of equipment in the field but existing systems have a decentralized architecture, which is not unified. Also, these systems cannot effectively handle the status data extraction process upon encountering a problem related to protocols or changes in the equipment or the setting. In this regard, this paper will introduce a system for processing and saving the status info of production equipment, which uses standard representation formats, to enable flexible responses to and support for variables in the field equipment. This system can be used for a variety of manufacturing and equipment settings and is capable of interacting with higher-tier systems such as MES.

Keywords: DAS, Equipment Status, Regular Expression

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1548

Authors: T. M. Mousa-Balabel

Abstract:

This study was carried out to investigate lamb mortalities relating to ewes' breed and some managemental factors on 250 pregnant ewes (190-Rahmani, 30-Ossimi and 30-Romanov) at Mehallet Mousa, Animal Production Research Station, Kafr El- Sheikh Province, Egypt. These animals divided into five groups according to the managemental factors used. The results revealed that the lamb mortality was higher in Ossimi breed and lower in Romanov one. In addition, the highest lamb mortality occurred among lambs for unsupplemented ewes, for those had body condition score two and for lambs which born outdoor. Moreover, the lamb survivability was increased by the parity of ewes. From this study it can be concluded that the lamb mortality depends on ewes' body condition score, parity, lambing system (indoor or outdoor), nutrition during pregnancy period and selected breed. In addition, the most important period for lamb survival is the first week of age.

Keywords: lamb mortality, sheep breeds, sheep management, sheep parity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2627

Authors: Rıza Gürhan Korkut, Metin Çelik, Süleyman Özkaynak

Abstract:

The early-stage design and development projects for the freight village initiatives require a comprehensive analysis of both qualitative and quantitative data. Considering the literature review on structural and operational management requirements, this study proposed an original taxonomy on criterion structure to assess freight village conceptualization. The potential challenges and uncertainties of the developed taxonomy are extended. Besides requirement analysis, this study is also expected to contribute to forthcoming research on benchmarking of freight villages in different regions. The methodology used in this research is a systematic review on several articles as per their modelling approaches, sustainability, entities and decisions made together with the uncertainties and features of their models taken into consideration. The major findings of the study that are the categories for assessing the projects attributes on their environmental, socio-economical, accessibility and location aspects.

Keywords: Freight village, logistics centers, operational management, taxonomy.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 829

Authors: Redha M. Elhuni

Abstract:

The critical key success factors, which have to be targeted with appropriate change management, are the user acceptance and support of a new Enterprise Resource Planning (ERP) system at the early implementation stages. This becomes even more important in Arab context where national and organisational culture with a different value and belief system, resulting in different management styles, might not complement with Western business culture embedded in the predefined standard business processes of existing ERP packages. This study explains and critically evaluates research into national and organizational culture and the influence of different national cultures on the implementation and reengineering process of ERP packages in an Arab context. Using a case study, realized through a quantitative survey testing five of Martinsons’s and Davison’s propositions in a Libyan sample company, confirmed the expected results from the literature review that culture has an impact on the implementation process and that employee empowerment is an unavoidable consequence of an ERP implementation.

Keywords: Enterprise resource planning, ERP systems, organisational culture, Arab context.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1602

Authors: Amit Kumar Meena, Joydip Dhar

Abstract:

This paper is focused on the analysis and comparison of liquidity ratios and asset liability management practices in top three banks from public, private and foreign sector in India. The analysis is based upon the liquidity ratios calculation and the determination of maturity gap profiles for the banks under study. The paper also compares these banks maturity gap profiles with their corresponding group’s maturity gap profiles. This paper identifies the interest rate sensitivity of the balance sheet items of these banks to determine the gap between rate sensitive assets and rate sensitive liabilities. The results of this study suggest that overall banks in India have very good short term liquidity position and all banks are financing their short term liabilities by their long term assets.

Keywords: ALM, Liquidity ratios, Rate sensitive Assets, Rate Sensitive Liabilities.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4655

Authors: Nooshin La'l Mohamadi

Abstract:

Due to the fact that in the new century customers tend to express globally increasing demands, networks of interconnected businesses have been established in societies and the management of such networks seems to be a major key through gaining competitive advantages. Supply chain management encompasses such managerial activities. Within a supply chain, a critical role is played by quality. QFD is a widely-utilized tool which serves the purpose of not only bringing quality to the ultimate provision of products or service packages required by the end customer or the retailer, but it can also initiate us into a satisfactory relationship with our initial customer; that is the wholesaler. However, the wholesalers- cooperation is considerably based on the capabilities that are heavily dependent on their locations and existing circumstances. Therefore, it is undeniable that for all companies each wholesaler possesses a specific importance ratio which can heavily influence the figures calculated in the House of Quality in QFD. Moreover, due to the competitiveness of the marketplace today, it-s been widely recognized that consumers- expression of demands has been highly volatile in periods of production. Apparently, such instability and proneness to change has been very tangibly noticed and taking it into account during the analysis of HOQ is widely influential and doubtlessly required. For a more reliable outcome in such matters, this article demonstrates the application viability of Analytic Network Process for considering the wholesalers- reputation and simultaneously introduces a mortality coefficient for the reliability and stability of the consumers- expressed demands in course of time. Following to this, the paper provides further elaboration on the relevant contributory factors and approaches through the calculation of such coefficients. In the end, the article concludes that an empirical application is needed to achieve broader validity.

Keywords: Analytic Network Process, Quality Function Deployment, QFD flaws, Supply Chain Management

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1426

Authors: Bashir Ahmad Amiri, Nsenda Lukumwena

Abstract:

The global trend indicates that more and more people live and will continue to live in urban areas. Today cities are expanding both in physical size and number due to the rapid population growth along with sprawl development, which caused the cities to expand beyond the growth boundary and exerting intense pressure on environmental resources specially farmlands to accommodate new housing and urban facilities. Also noticeable is the increase in urban decay along with the increase of slum dwellers present another challenge that most cities in developed and developing countries have to deal with. Today urban practitioners, researchers, planners, and decision-makers are seeking for alternative development and growth management policies to house the rising urban population and also cure the urban decay and slum issues turn to Smart Growth to achieve their goals. Many cities across the globe have adopted smart growth as an alternative growth management tool to deal with patterns and forms of development and to cure the rising urban and environmental problems. The method used in this study is a literature analysis method through reviewing various resources to highlight the potential benefits of Smart Growth in both developed and developing countries and analyze, to what extent it can be a strategic alternative for Afghanistan’s cities, especially the capital city. Hence a comparative analysis is carried on three countries, namely the USA, China, and India to identify the potential benefits of smart growth likely to serve as an achievable broad base for recommendations in different urban contexts.

Keywords: Growth management, housing, Kabul city, smart growth, urban-expansion.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 949

Authors: Syamsul Syafiq, Maslina Daud, Hafizah Hasan, Ahmad Zairi, Shazil Imri, Ezaini Akmar, Norbazilah Rahim

Abstract:

Over recent years, web development has changed significantly. Driven largely by the rise of trends like mobiles, the world of development is rapidly evolving. The rise of the Internet makes web applications crucial nowadays. The web application has been an interface for a company and one of the ways they present their portfolio to the client. On the other hand, the web has become part of the file management system which takes over the role of paper. Due to high demand in web applications, developers are required to develop a web application that are cost-effective, secure and well coded. A framework has been proposed to develop an application rather than using library style development. The framework is helping the developer in creating the structure of a web automatically. This paper will compare the advantages and disadvantages of web development using framework against library-style development. This comparison is based on a previous research paper focusing on two main indicators, which are the impact to management and impact to the developer.

Keywords: Framework, library Style development, web application development, traditional web, static web, dynamic web.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1314

Authors: Ejaz Ali, Muhammad Younas, Tahir Saeed

Abstract:

In this age of information technology, organizations are revisiting their approach in great deal. E-administration is the most popular area to proceed with. Organizations in order to excel over their competitors are spending a substantial chunk of its resources on E-Administration as it is the most effective, transparent and efficient way to achieve their short term as well as long term organizational goals. E-administration being a tool of ICT plays a significant role towards effective management of HR practices resulting into optimal performance of an organization. The present research was carried out to analyze the impact of moderating role of e-administration in the relationships training and performance appraisal aligned with perceived organizational performance. The study is based on RBV and AMO theories, advocating that use of latest technology in execution of human resource (HR) functions enables an organization to achieve and sustain competitive advantage which leads to optimal firm performance.

Keywords: Human resource management, HR function, e-administration, performance appraisal, training, organizational performance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1175

Authors: Sherine Beshara, Khaled S. El-Kilany, Noha M. Galal

Abstract:

Supply chain management has become more challenging with the emerging trend of globalization and sustainability. Lately, research related to perishable products supply chains, in particular agricultural food products, has emerged. This is attributed to the additional complexity of managing this type of supply chains with the recently increased concern of public health, food quality, food safety, demand and price variability, and the limited lifetime of these products. Inventory management for agrifood supply chains is of vital importance due to the product perishability and customers- strive for quality. This paper concentrates on developing a simulation model of a real life case study of a two echelon production-distribution system for agri-food products. The objective is to improve a set of performance measures by developing a simulation model that helps in evaluating and analysing the performance of these supply chains. Simulation results showed that it can help in improving overall system performance.

Keywords: Agri-food supply chains, inventory model, modelling and Simulation, supply chain.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3359

Authors: Mei-Fang Wu, Shu-Li Wang, Feng-Tsung Cheng

Abstract:

Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.

Keywords: Activity-Based Costing, Key success factors, Key success paths approach, Key success paths, Key failure paths.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1545

Authors: T. Spiegel, J. Siegmann, C. F. Durach

Abstract:

Challenges resulting from an international and dynamic business environment are increasingly being passed on from manufacturing companies to external service providers. Especially providers of complex, customer-specific industry services have to cope with continuously changing requirements. This is particularly true for contract logistics service providers. They are forced to develop efficient and highly flexible structures and strategies to meet their customer’s needs. One core element they have to focus on is the reorganization of their service development and sales process. Based on an action research approach, this study develops and tests a concept to streamline tender management for contract logistics service providers. The concept of modularized service architecture is deployed in order to derive a practice-oriented approach for the modularization of complex service portfolios and the design of customized quotes. These findings are evaluated regarding their applicability in other service sectors and practical recommendations are given.

Keywords: Contract Logistics, Modularization, Service Development, Tender Management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2070

Authors: Guo Yanru, Zhu Xiaobo, Lee Chu Keong

Abstract:

This paper maps the structure of the social network of the 2011 class ofsixty graduate students of the Masters of Science (Knowledge Management) programme at the Nanyang Technological University, based on their friending relationships on Facebook. To ensure anonymity, actual names were not used. Instead, they were replaced with codes constructed from their gender, nationality, mode of study, year of enrollment and a unique number. The relationships between friends within the class, and among the seniors and alumni of the programme wereplotted. UCINet and Pajek were used to plot the sociogram, to compute the density, inclusivity, and degree, global, betweenness, and Bonacich centralities, to partition the students into two groups, namely, active and peripheral, and to identify the cut-points. Homophily was investigated, and it was observed for nationality and study mode. The groups students formed on Facebook were also studied, and of fifteen groups, eight were classified as dead, which we defined as those that have been inactive for over two months.

Keywords: Facebook, friending relationships, Social network analysis, social network sites, structural position

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1745

Authors: Ahmad Rouhani, Masoud Jabbari, Sima Honarmand

Abstract:

This paper introduces a method to optimal design of a hybrid Wind/Photovoltaic/Fuel cell generation system for a typical domestic load that is not located near the electricity grid. In this configuration the combination of a battery, an electrolyser, and a hydrogen storage tank are used as the energy storage system. The aim of this design is minimization of overall cost of generation scheme over 20 years of operation. The Matlab/Simulink is applied for choosing the appropriate structure and the optimization of system sizing. A teaching learning based optimization is used to optimize the cost function. An overall power management strategy is designed for the proposed system to manage power flows among the different energy sources and the storage unit in the system. The results have been analyzed in terms of technical and economic. The simulation results indicate that the proposed hybrid system would be a feasible solution for stand-alone applications at remote locations.

Keywords: Hybrid energy system, optimum sizing, power management, TLBO.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2561

Authors: S. Mahdi Sadatmansouri, Maryam Khalili

Abstract:

World, nowadays, encounters serious water scarcity problem. During the past few years, by advent of Smart Energy and Water Meter (SEWM) and its installation at the electro-pumps of the water wells, one had believed that it could be the golden key to address the groundwater resources over-pumping issue. In fact, implementation of these Smart Meters managed to control the water table drawdown for short; but it was not a sustainable approach. SEWM has been considered as law enforcement facility at first; however, for solving a complex socioeconomic problem like shared groundwater resources management, more than just enforcement is required: participation to conserve common resources. The well owners or farmers, as water consumers, are the main and direct stakeholders of this system and other stakeholders could be government sectors, investors, technology providers, privet sectors or ordinary people. Designing a socio-technical system not only defines the role of each stakeholder but also can lubricate the communication to reach the system goals while benefits of each are considered and provided. Farmers, as the key participators for solving groundwater problem, do not trust governments but they would trust a fair system in which responsibilities, privileges and benefits are clear. Technology could help this system remained impartial and productive. Social aspects provide rules, regulations, social objects and etc. for the system and help it to be more human-centered. As the design methodology, Design Thinking provides probable solutions for the challenging problems and ongoing conflicts; it could enlighten the way in which the final system could be designed. Using Human Centered Design approach of IDEO helps to keep farmers in the center of the solution and provides a vision by which stakeholders’ requirements and needs are addressed effectively. Farmers would be considered to trust the system and participate in their groundwater resources management if they find the rules and tools of the system fair and effective. Besides, implementation of the socio-technical system could change farmers’ behavior in order that they concern more about their valuable shared water resources as well as their farm profit. This socio-technical system contains nine main subsystems: 1) Measurement and Monitoring system, 2) Legislation and Governmental system, 3) Information Sharing system, 4) Knowledge based NGOs, 5) Integrated Farm Management system (using IoT), 6) Water Market and Water Banking system, 7) Gamification, 8) Agribusiness ecosystem, 9) Investment system.

Keywords: Design Thinking, Human Centered Design, participatory management, Smart Energy and Water Meter (SEWM), socio-technical system, water table drawdown, Internet of Things, Gamification

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 803

Authors: A. Banovcinova, M. Zakova

Abstract:

Labor market activity and paid employment should be a key factor in protecting individuals and families from falling into poverty and providing them with sufficient resources to meet the needs of their members. However, due to various processes in the labor market as well as the influence of individual factors and often insufficient social capital, there is a relatively large group of households that cannot eliminate paid employment and find themselves in a state of so-called working poverty. The aim of the research was to find out what strategies families use in managing poverty and meeting their needs and which of these strategies prevail in the Slovak population. A quantitative research strategy was chosen. The method of data collection was a structured interview focused on finding out the use of individual management strategies and also selected demographic indicators. The research sample consisted of members of families in which at least one member has a paid job. The condition for inclusion in the research was that the family's income did not exceed 60% of the national median equalized disposable income. The analysis of the results showed 5 basic areas to which management strategies are related - work, financial security, needs, social contacts and perception of the current situation. The prevailing strategies were strategies aimed at increasing and streamlining labor market activity and the planned and effective management of the family budget. Strategies that were rejected were mainly related to debt creation. The results make it possible to identify the preferred ways of managing poverty in individual areas of life, as well as the factors that influence this behavior. This information is important for working with families living in a state of working poverty and can help professionals develop positive ways of coping for families.

Keywords: Copying strategies, family, in-work poverty, quantitative research.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 607

Authors: H. Ahmad, S. Kermanshahani, A. Simonet, M. Simonet

Abstract:

The data exchanged on the Web are of different nature from those treated by the classical database management systems; these data are called semi-structured data since they do not have a regular and static structure like data found in a relational database; their schema is dynamic and may contain missing data or types. Therefore, the needs for developing further techniques and algorithms to exploit and integrate such data, and extract relevant information for the user have been raised. In this paper we present the system OSIX (Osiris based System for Integration of XML Sources). This system has a Data Warehouse model designed for the integration of semi-structured data and more precisely for the integration of XML documents. The architecture of OSIX relies on the Osiris system, a DL-based model designed for the representation and management of databases and knowledge bases. Osiris is a viewbased data model whose indexing system supports semantic query optimization. We show that the problem of query processing on a XML source is optimized by the indexing approach proposed by Osiris.

Keywords: Data integration, semi-structured data, views, XML.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1590