Search results for: System of system approach

Authors: S. Chadsuthi, W. Triampo, C. Modchang, P. Kanthang, D. Triampo, N. Nuttavut

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We present analysis of spatial patterns of generic disease spread simulated by a stochastic long-range correlation SIR model, where individuals can be infected at long distance in a power law distribution. We integrated various tools, namely perimeter, circularity, fractal dimension, and aggregation index to characterize and investigate spatial pattern formations. Our primary goal was to understand for a given model of interest which tool has an advantage over the other and to what extent. We found that perimeter and circularity give information only for a case of strong correlation– while the fractal dimension and aggregation index exhibit the growth rule of pattern formation, depending on the degree of the correlation exponent (β). The aggregation index method used as an alternative method to describe the degree of pathogenic ratio (α). This study may provide a useful approach to characterize and analyze the pattern formation of epidemic spreading

Keywords: spatial pattern epidemics, aggregation index, fractaldimension, stochastic, long-rang epidemics

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Authors: Thinh Ngo, Paul Rad, Brian Kelley

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Noise estimation is essential in today wireless systems for power control, adaptive modulation, interference suppression and quality of service. Deep learning (DL) has already been applied in the physical layer for modulation and signal classifications. Unacceptably low accuracy of less than 50% is found to undermine traditional application of DL classification for SNR prediction. In this paper, we use divide-and-conquer algorithm and classifier fusion method to simplify SNR classification and therefore enhances DL learning and prediction. Specifically, multiple CNNs are used for classification rather than a single CNN. Each CNN performs a binary classification of a single SNR with two labels: less than, greater than or equal. Together, multiple CNNs are combined to effectively classify over a range of SNR values from −20 ≤ SNR ≤ 32 dB.We use pre-trained CNNs to predict SNR over a wide range of joint channel parameters including multiple Doppler shifts (0, 60, 120 Hz), power-delay profiles, and signal-modulation types (QPSK,16QAM,64-QAM). The approach achieves individual SNR prediction accuracy of 92%, composite accuracy of 70% and prediction convergence one order of magnitude faster than that of traditional estimation.

Keywords: Classification, classifier fusion, CNN, Deep Learning, prediction, SNR.

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Authors: Wissem Saidani, Yacine Morsly, Mohand Saïd Djouadi

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In this paper, we consider the problem of tracking multiple maneuvering targets using switching multiple target motion models. With this paper, we aim to contribute in solving the problem of model-based body motion estimation by using data coming from visual sensors. The Interacting Multiple Model (IMM) algorithm is specially designed to track accurately targets whose state and/or measurement (assumed to be linear) models changes during motion transition. However, when these models are nonlinear, the IMM algorithm must be modified in order to guarantee an accurate track. In this paper we propose to avoid the Extended Kalman filter because of its limitations and substitute it with the Unscented Kalman filter which seems to be more efficient especially according to the simulation results obtained with the nonlinear IMM algorithm (IMMUKF). To resolve the problem of data association, the JPDA approach is combined with the IMM-UKF algorithm, the derived algorithm is noted JPDA-IMM-UKF.

Keywords: Estimation, Kalman filtering, Multi-Target Tracking, Visual servoing, data association.

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Authors: Shashank.B. Thakre, L.B. Bhuyar, Samir.J. Deshmukh

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The value of overall oxygen transfer Coefficient (KLa), which is the best measure of oxygen transfer in water through aeration, is obtained by a simple approach, which sufficiently explains the utility of the method to eliminate the discrepancies due to inaccurate assumption of saturation dissolved oxygen concentration. The rate of oxygen transfer depends on number of factors like intensity of turbulence, which in turns depends on the speed of rotation, size, and number of blades, diameter and immersion depth of the rotor, and size and shape of aeration tank, as well as on physical, chemical, and biological characteristic of water. An attempt is made in this paper to correlate the overall oxygen transfer Coefficient (KLa), as an independent parameter with other influencing parameters mentioned above. It has been estimated that the simulation equation developed predicts the values of KLa and power with an average standard error of estimation of 0.0164 and 7.66 respectively and with R2 values of 0.979 and 0.989 respectively, when compared with experimentally determined values. The comparison of this model is done with the model generated using Computational fluid dynamics (CFD) and both the models were found to be in good agreement with each other.

Keywords: CFD Model, Overall oxygen transfer coefficient, Power, Mathematical Model, Validation.

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Authors: K.K. Sharma, K.M.K. Sinha, T.G. Charan, D.D. Haldar

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An attempt has been made to beneficiate the Indian coking coal fines by a combination of Spiral, flotation and Oleo Flotation processes. Beneficiation studies were also carried out on - 0.5mm coal fines using flotation and oleo flotation by splitting at size 0.063mm.Size fraction of 0.5mm-0.063mm and -0.063mm size were treated in flotation and Oleo flotation respectively. The washability studies on the fraction 3-0.5 mm indicated that good separation may be achieved when it is fed in a spiral. Combined product of Spiral, Flotation and Oleo Flotation has given a significant yield at acceptable ash%. Studies were also conducted to see the dewatering of combined product by batch type centrifuge. It may further be suggested that combination of different processes may be used to treat the -3 mm fraction in an integrated manner to achieve the yield at the desired ash level. The treatment of the 3/1 mm -0.5 mm size fraction by spiral,-0.5-0.63 mm by conventional froth flotation and - 0.063 fractions by oleo flotation may provide a complete solution of beneficiation and dewatering of coal fines, and can effectively address the environmental problems caused by coal fines.

Keywords: coal fines, dewatering, environment, flotation, oleoflotation, spiral

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Authors: L. Salhi, M. Talbi, A. Cherif

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This paper presents a new strategy of identification and classification of pathological voices using the hybrid method based on wavelet transform and neural networks. After speech acquisition from a patient, the speech signal is analysed in order to extract the acoustic parameters such as the pitch, the formants, Jitter, and shimmer. Obtained results will be compared to those normal and standard values thanks to a programmable database. Sounds are collected from normal people and patients, and then classified into two different categories. Speech data base is consists of several pathological and normal voices collected from the national hospital “Rabta-Tunis". Speech processing algorithm is conducted in a supervised mode for discrimination of normal and pathology voices and then for classification between neural and vocal pathologies (Parkinson, Alzheimer, laryngeal, dyslexia...). Several simulation results will be presented in function of the disease and will be compared with the clinical diagnosis in order to have an objective evaluation of the developed tool.

Keywords: Formants, Neural Networks, Pathological Voices, Pitch, Wavelet Transform.

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Authors: S. M. Rifat, André L. Marchildon, Mark F. Tachie

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The effect of upstream surface roughness over a smooth forward facing step in an open channel was investigated using a particle image velocimetry technique. Three different upstream surface topographies consisting of hydraulically smooth wall, sandpaper 36 grit and sand grains were examined. Besides the wall roughness conditions, all other upstream flow characteristics were kept constant. It was also observed that upstream roughness decreased the approach velocity by 2% and 10% but increased the turbulence intensity by 14% and 35% at the wall-normal distance corresponding to the top plane of the step compared to smooth upstream. The results showed that roughness decreased the reattachment lengths by 14% and 30% compared to smooth upstream. Although the magnitudes of maximum positive and negative Reynolds shear stress in separated and reattached region were 0.02Ue for all the cases, the physical size of both the maximum and minimum contour levels were decreased by increasing upstream roughness.

Keywords: Forward facing step, open channel, separated and reattached turbulent flows, wall roughness.

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Authors: Theologos Athanaselis, Stelios Bakamidis, Ioannis Dologlou, Konstantinos Mamouras

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This paper presents an approach for repairing word order errors in English text by reordering words in a sentence and choosing the version that maximizes the number of trigram hits according to a language model. A possible way for reordering the words is to use all the permutations. The problem is that for a sentence with length N words the number of all permutations is N!. The novelty of this method concerns the use of an efficient confusion matrix technique for reordering the words. The confusion matrix technique has been designed in order to reduce the search space among permuted sentences. The limitation of search space is succeeded using the statistical inference of N-grams. The results of this technique are very interesting and prove that the number of permuted sentences can be reduced by 98,16%. For experimental purposes a test set of TOEFL sentences was used and the results show that more than 95% can be repaired using the proposed method.

Keywords: Permutations filtering, Statistical language model N-grams, Word order errors, TOEFL

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Authors: C. Ardil

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Aircraft have different capabilities and specifications according to the required strategic goals and objectives in operations. With various types on the market with different aircraft characteristics, it becomes difficult to select a suitable aircraft for certain operations and requirements. The entropy weighting method (EWM) is a useful, highly consistent, and reliable method for obtaining the weights of the criteria and is worth integrating with the decision uncertainty distance (DUD) method, which is more applicable and requires less computation than other methods. An illustrative example is presented to demonstrate the validity and usability of the proposed methodology. Comparing the ranking results matches the distance-based approach, which is the technique for order preference by similarity to ideal solution (TOPSIS) method, which shows the robustness of the entropy DUD hybrid method. Validity analysis shows that the proposed hybrid multiple criteria decision-making analysis (MCDMA) methodology is quantitatively stable and reliable.

Keywords: aircraft selection, decision uncertainty distance (DUD), multiple criteria decision making analysis, MCDMA, TOPSIS

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Authors: Mehdi Shami Zanjani, Shohreh Mehrasa, Mandana Modiri

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In the current economy of increasing global competition, many organizations are attempting to use knowledge as one of the means to gain sustainable competitive advantage. Besides large organizations, the success of SMEs can be linked to how well they manage their knowledge. Despite the profusion of research about knowledge management within large organizations, fewer studies tried to analyze KM in SMEs. This research proposes a new framework showing the determinant role of organizational dimensions onto KM approaches. The paper and its propositions are based on a literature review and analysis. In this research, personalization versus codification, individualization versus institutionalization and IT-based versus non IT-based are highlighted as three distinct dimensions of knowledge management approaches. The study contributes to research by providing a more nuanced classification of KM approaches and provides guidance to managers about the types of KM approaches that should be adopted based on the size, geographical dispersion and task nature of SMEs. To the author-s knowledge, the paper is the first of its kind to examine if there are suitable configurations of KM approaches for SMEs with different dimensions. It gives valuable information, which hopefully will help SME sector to accomplish KM.

Keywords: Knowledge Management, Knowledge Management Approach, SME, Organizational Dimension.

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Authors: Ahmed Elrewainy

Abstract:

Mixing in the hyperspectral imaging occurs due to the low spatial resolutions of the used cameras. The existing pure materials “endmembers” in the scene share the spectra pixels with different amounts called “abundances”. Unmixing of the data cube is an important task to know the present endmembers in the cube for the analysis of these images. Unsupervised unmixing is done with no information about the given data cube. Sparsity is one of the recent approaches used in the source recovery or unmixing techniques. The l₁-norm optimization problem “basis pursuit” could be used as a sparsity-based approach to solve this unmixing problem where the endmembers is assumed to be sparse in an appropriate domain known as dictionary. This optimization problem is solved using proximal method “iterative thresholding”. The l₁-norm basis pursuit optimization problem as a sparsity-based unmixing technique was used to unmix real and synthetic hyperspectral data cubes.

Keywords: Basis pursuit, blind source separation, hyperspectral imaging, spectral unmixing, wavelets.

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Authors: Hirofumi Miyajima, Kazuya Kishida, Noritaka Shigei, Hiromi Miyajima

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Most of self-tuning fuzzy systems, which are automatically constructed from learning data, are based on the steepest descent method (SDM). However, this approach often requires a large convergence time and gets stuck into a shallow local minimum. One of its solutions is to use fuzzy rule modules with a small number of inputs such as DIRMs (Double-Input Rule Modules) and SIRMs (Single-Input Rule Modules). In this paper, we consider a (generalized) DIRMs model composed of double and single-input rule modules. Further, in order to reduce the redundant modules for the (generalized) DIRMs model, pruning and generative learning algorithms for the model are suggested. In order to show the effectiveness of them, numerical simulations for function approximation, Box-Jenkins and obstacle avoidance problems are performed.

Keywords: Box-Jenkins’s problem, Double-input rule module, Fuzzy inference model, Obstacle avoidance, Single-input rule module.

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Authors: Samira Haghshenaskashani, Hadi Pasdarshahri

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One of the potential and effective ways of storing thermal energy in buildings is the integration of brick with phase change materials (PCMs). This paper presents a two-dimensional model for simulating and analyzing of PCM in order to minimize energy consumption in the buildings. The numerical approach has been used with the real weather data of a selected city of Iran (Tehran). Two kinds of brick integrated PCM are investigated and compared base on outdoor weather conditions and the amount of energy consumption. The results show a significant reduction in maximum entering heat flux to building about 32.8% depending on PCM quantity. The results are analyzed by various temperature contour plots. The contour plots illustrated the time dependent mechanism of entering heat flux for a brick integrated with PCM. Further analysis is developed to investigate the effect of PCM location on the inlet heat flux. The results demonstrated that to achieve maximum performance of PCM it is better to locate PCM near the outdoor.

Keywords: Building, Energy Storage, PCM, Phase Change Material

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Authors: Lina Wu, Wenyi Lu, Ye Li

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Regarding heavy video game players for boys and super online chat lovers for girls as a symbolic phrase in the current adolescent culture, this project of data analysis verifies the displacement effect on deteriorating mathematics performance. To evaluate correlation or regression coefficients between a factor of playing video games or chatting online and mathematics performance compared with other factors, we use multivariate analysis technique and take gender difference into account. We find the most important reason for the negative sign of the displacement effect on mathematics performance due to students’ poor academic background. Statistical analysis methods in this project could be applied to study internet users’ academic performance from the high school education to the college education.

Keywords: Correlation coefficients, displacement effect, gender difference, multivariate analysis technique, regression coefficients.

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Authors: Victoria Wolf, Renata Dobrucka, Robert Prezkop, Stephan Haubold

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The COVID-19 causes a worldwide crisis and has an impact in every dimension of the economy. Organizations with the ability to adapt to new developments and which innovate solutions for the disrupted world during and after the Corona crises have the opportunity to not only survive the crisis but rather to use new trends to implement new business models and gain advantage. In this context, startups seem to have better opportunities to manage the Corona crisis through their innovation-based nature. The main result of this paper is the understanding that by applying a startup orientated innovation (SOCI) strategy, established companies can be motivated to meet the challenge of COVID-19 in a similar way like startups. This result can be achieved by describing the role of innovation and a SOCI strategy as helpful methods for organizations to meet the coming challenges during and after the COVID-19 epidemics. In addition to this, this paper presents a practical application of SOCI through the PANDA approach of the Fresenius University of Applied Sciences in Germany and discuss it in the context of COVID-19 as an exemplary successful real-world implementation of SOCI strategy.

Keywords: COVID-19, innovation, open innovation, startup, SOCI framework.

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Authors: M. Fems Kurotimi, Agada Franklin, Godsave Aladei, Opigo Helen

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Within the last 30 years, entrepreneurship education (EE) has continued to gain massive interest both in the field of research and among policy makers. This surge in interest can be attributed to the perceived importance EE plays in the equipping of potential entrepreneurs and as a 21^st century strategy to foster economic growth and development. This paper sets out to ascertain the correlation between EE and economic growth and development. A desk research approach was adopted where a multiplicity of literatures in the field were studied intensely. The findings reveal that indeed EE has a positive effect on entrepreneurship engagement thereby fostering economic growth and development. However, some research studies reported the contrary. That although EE may be able to equip potential entrepreneurs with requisite entrepreneurial skills and competencies, it will only be successful in producing entrepreneurs if they are internally driven to become entrepreneurs, because we cannot make people what they are not. The findings also reveal that countries that adopted EE early have more innovations inspired by entrepreneurs and are more developed than those that only recently adopted EE as a viable tool for entrepreneurship and economic development.

Keywords: Entrepreneurship, entrepreneurship education, economic development, economic growth, sustainable development.

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Authors: M. Münch, R. Brandt

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Martensitic steels with an ultimate tensile strength beyond 2000 MPa are applied in the powertrain of vehicles due to their excellent fatigue strength and high creep resistance. However, the creep controlling mechanism in martensitic steels at ambient temperatures up to 423 K is not evident. The purpose of this study is to review the low temperature creep (LTC) behavior of martensitic steels at temperatures from 363 K to 523 K. Thus, the validity of a logarithmic creep law is reviewed and the stress and temperature dependence of the creep parameters α and β are revealed. Furthermore, creep tests are carried out, which include stepped changes in temperature or stress, respectively. On one hand, the change of the creep rate due to a temperature step provides information on the magnitude of the activation energy of the LTC controlling mechanism and on the other hand, the stress step approach provides information on the magnitude of the activation volume. The magnitude, the temperature dependency, and the stress dependency of both material specific activation parameters may deliver a significant contribution to the disclosure of the nature of the LTC rate controlling mechanism.

Keywords: Activation parameters, creep mechanisms, high strength steels, low temperature creep.

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Authors: Mandla T. Nene, Edgar.Jembere, Matthew O. Adigun, Themba Shezi, Siyabonga S. Cebekhulu

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The drastic increase in the usage of SMS technology has led service providers to seek for a solution that enable users of mobile devices to access services through SMSs. This has resulted in the proposal of solutions towards SMS-based service invocation in service oriented environments. However, the dynamic nature of service-oriented environments coupled with sudden load peaks generated by service request, poses performance challenges to infrastructures for supporting SMS-based service invocation. To address this problem we adopt load balancing techniques. A load balancing model with adaptive load balancing and load monitoring mechanisms as its key constructs is proposed. The load balancing model then led to realization of Least Loaded Load Balancing Framework (LLLBF). Evaluation of LLLBF benchmarked with round robin (RR) scheme on the queuing approach showed LLLBF outperformed RR in terms of response time and throughput. However, LLLBF achieved better result in the cost of high processing power.

Keywords: SMS (Short Message Service), LLLBF (Least Loaded Load Balancing Framework), Service Oriented Computing (SOC).

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Authors: Sattar Al-Jabair, Laith J. Habeeb

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In this work, the natural convection in a concentric annulus between a cold outer inclined square enclosure and heated inner circular cylinder is simulated for two-dimensional steady state. The Boussinesq approximation was applied to model the buoyancy-driven effect and the governing equations were solved using the time marching approach staggered by body fitted coordinates. The coordinate transformation from the physical domain to the computational domain is set up by an analytical expression. Numerical results for Rayleigh numbers 103 , 104 , 105 and 106, aspect ratios 1.5 , 3.0 and 4.5 for seven different inclination angles for the outer square enclosure 0o , -30o , -45o , -60o , -90o , -135o , -180o are presented as well. The computed flow and temperature fields were demonstrated in the form of streamlines, isotherms and Nusselt numbers variation. It is found that both the aspect ratio and the Rayleigh number are critical to the patterns of flow and thermal fields. At all Rayleigh numbers angle of inclination has nominal effect on heat transfer.

Keywords: natural convection, concentric annulus, square inclined enclosure

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Authors: Isa Nakhai Kamal Abadi, Esmaeel Saberi, Ehsan Mirjafari

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While financial institutions have faced difficulties over the years for a multitude of reasons, the major cause of serious banking problems continues to be directly related to lax credit standards for borrowers and counterparties, poor portfolio risk management, or a lack of attention to changes in economic or other circumstances that can lead to a deterioration in the credit standing of a bank's counterparties. Credit risk is most simply defined as the potential that a bank borrower or counterparty will fail to meet its obligations in accordance with agreed terms. The goal of credit risk management is to maximize a bank's risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters. Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in individual credits or transactions. Banks should also consider the relationships between credit risk and other risks. The effective management of credit risk is a critical component of a comprehensive approach to risk management and essential to the long-term success of any banking organization. In this research we also study the relationship between credit risk indices and borrower-s timely payback in Karafarin bank.

Keywords: Financial Ratios; Spearman Test; Bank OperationsRisk

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Authors: Zia Abbas, Giuseppe Scotti, Mauro Olivieri

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Current mode circuits like current conveyors are getting significant attention in current analog ICs design due to their higher band-width, greater linearity, larger dynamic range, simpler circuitry, lower power consumption and less chip area. The second generation current controlled conveyor (CCCII) has the advantage of electronic adjustability over the CCII i.e. in CCCII; adjustment of the X-terminal intrinsic resistance via a bias current is possible. The presented approach is based on the CMOS implementation of second generation positive (CCCII+), negative (CCCII-) and dual Output Current Controlled Conveyor (DOCCCII) and its application as Universal filter. All the circuits have been designed and simulated using 65nm CMOS technology model parameters on Cadence Virtuoso / Spectre using 1V supply voltage. Various simulations have been carried out to verify the linearity between output and input ports, range of operation frequency, etc. The outcomes show good agreement between expected and experimental results.

Keywords: CCCII+, CCCII-, DOCCCII, Electronic tunability, Universal filter

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Authors: F. Demir

Abstract:

Innovation is highly critical for every company, especially for technology-based organizations looking to sustain their competitive advantage. However, this is not an easy task. Regardless of the size of the enterprise, market and location, all organizations face numerous challenges. Even though huge barriers to innovation exist in different countries, firm- and industry-specific challenges can be distinguished. This paper examines innovation strategies and obstacles to innovation in research and technology organizations (RTO) of Turkey. From the most important to the least, nine different challenges are ranked according the results of this survey. The findings reveal that to take the lead in innovation, financial constraint is the biggest challenge, which is consistent with the related literature. It ranked number one in this study. Beyond that, based on a sample of 40 RTOs, regional challenges such as underdeveloped regional innovation ecosystem plays a significant role in hampering innovation. Most of the organizations (55%) embrace an incremental approach to innovation, while only few pursue radical shifts. About 40% of the RTOs focus on product innovation, and 27.5% of them concentrate on technological innovation, while a very limited number aim for operational excellence and customer engagement as the focus of their strategic innovation efforts.

Keywords: Innovation strategies, innovation challenges, emerging economies, research and technology organizations.

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Authors: W. A. D. P. Wanigasundera, P. C. B. Alahakoon

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Kandy district in Sri Lanka, has small scale and rain-fed paddy farming, and highly vulnerable to climate change. In this study, the status of climate change was assessed using meteorological data and compared with the perceptions of paddy farming community. Factors affecting the adaptation to the climate smart farming were also assessed.

 Meteorological data for 33 years were collected and the changes over time compared with the perceptions of farmers. The temperature, rainfall and number of rainy days have increased in both locations. The onset of rains also has shifted. The perceptions of the majority of the farmers were in line with the actual changes. The knowledge and attitudes about the causes of climate change and adaptation were medium and related to level of adoption. Formulating effective communication strategies, and a collaborative approach involving state, private sector, civil society to make Sri Lankan agriculture ‘climate-smart’ is urgently needed.

Keywords: Adaptation of climate-smart technology, climate change, perception, rain-fed paddy.

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Authors: Orhan Feyzioğlu, Gülçin Büyüközkan

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As a vital activity for companies, new product development (NPD) is also a very risky process due to the high uncertainty degree encountered at every development stage and the inevitable dependence on how previous steps are successfully accomplished. Hence, there is an apparent need to evaluate new product initiatives systematically and make accurate decisions under uncertainty. Another major concern is the time pressure to launch a significant number of new products to preserve and increase the competitive power of the company. In this work, we propose an integrated decision-making framework based on neural networks and fuzzy logic to make appropriate decisions and accelerate the evaluation process. We are especially interested in the two initial stages where new product ideas are selected (go/no go decision) and the implementation order of the corresponding projects are determined. We show that this two-staged intelligent approach allows practitioners to roughly and quickly separate good and bad product ideas by making use of previous experiences, and then, analyze a more shortened list rigorously.

Keywords: Decision Making, Neural Networks, Fuzzy Theory and Systems, Choquet Integral, New Product Development.

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Authors: Kari Björn

Abstract:

Introduction of games has expanded the application area of computer-aided learning tools to wide variety of age groups of learners. Serious games engage the learners into a real-world -type of simulation and potentially enrich the learning experience. Institutional background of a Bachelor’s level engineering program in Information and Communication Technology is introduced, with detailed focus on one of its majors, Health Technology. As part of a Customer Oriented Software Application thematic semester, one particular course of “eHealth Business and Solutions” is described and reflected in a gamified framework. Learning a consistent view into vast literature of business management, strategies, marketing and finance in a very limited time enforces selection of topics relevant to the industry. Health Technology is a novel and growing industry with a growing sector in consumer wearable devices and homecare applications. The business sector is attracting new entrepreneurs and impatient investor funds. From engineering education point of view the sector is driven by miniaturizing electronics, sensors and wireless applications. However, the market is highly consumer-driven and usability, safety and data integrity requirements are extremely high. When the same technology is used in analysis or treatment of patients, very strict regulatory measures are enforced. The paper introduces a course structure using gamification as a tool to learn the most essential in a new market: customer value proposition design, followed by a market entry game. Students analyze the existing market size and pricing structure of eHealth web-service market and enter the market as a steering group of their company, competing against the legacy players and with each other. The market is growing but has its rules of demand and supply balance. New products can be developed with an R&D-investment, and targeted to market with unique quality- and price-combinations. Product cost structure can be improved by investing to enhanced production capacity. Investments can be funded optionally by foreign capital. Students make management decisions and face the dynamics of the market competition in form of income statement and balance sheet after each decision cycle. The focus of the learning outcome is to understand customer value creation to be the source of cash flow. The benefit of gamification is to enrich the learning experience on structure and meaning of financial statements. The paper describes the gamification approach and discusses outcomes after two course implementations. Along the case description of learning challenges, some unexpected misconceptions are noted. Improvements of the game or the semi-gamified teaching pedagogy are discussed. The case description serves as an additional support to new game coordinator, as well as helps to improve the method. Overall, the gamified approach has helped to engage engineering student to business studies in an energizing way.

Keywords: Engineering education, integrated curriculum, learning experience, learning outcomes.

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Authors: A. Golmohammadi, B. Jahandideh

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One of the determinants of a firm-s prosperity is the customers- perceived service quality and satisfaction. While service quality is wide in scope, and consists of various dimensions, there may be differences in the relative importance of these dimensions in affecting customers- overall satisfaction of service quality. Identifying the relative rank of different dimensions of service quality is very important in that it can help managers to find out which service dimensions have a greater effect on customers- overall satisfaction. Such an insight will consequently lead to more effective resource allocation which will finally end in higher levels of customer satisfaction. This issue –despite its criticality- has not received enough attention so far. Therefore, using a sample of 240 bank customers in Iran, an artificial neural network is developed to address this gap in the literature. As customers- evaluation of service quality is a subjective process, artificial neural networks –as a brain metaphor- may appear to have a potentiality to model such a complicated process. Proposing a neural network which is able to predict the customers- overall satisfaction of service quality with a promising level of accuracy is the first contribution of this study. In addition, prioritizing the service quality dimensions in affecting customers- overall satisfaction –by using sensitivity analysis of neural network- is the second important finding of this paper.

Keywords: service quality, customer satisfaction, relativeimportance, artificial neural network.

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Authors: E. Harrer, M. Mauerhofer, T. Werginz

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As a result of intensive competition, the building sector is suffering from a high degree of rivalry. Furthermore, there can be observed an unbalanced distribution of project risks. Clients are aimed to shift their own risks into the sphere of the constructors or planners. The consequence of this is that the number of conflicts between the involved parties is inordinately high or even increasing; an alternative approach to counter on that developments are cooperative project forms in the construction sector. This research compares conventional contract models and models with partnering agreements to examine the influence on project risks by an early integration of the involved parties. The goal is to show up deviations in different project stages from the design phase to the project transfer phase. These deviations are evaluated by a survey of experts from the three spheres: clients, contractors and planners. By rating the influence of the participants on specific risk factors it is possible to identify factors which are relevant for a smooth project execution.

Keywords: Collaborative work, construction industry, contract-models, influence, partnering, project management, risk.

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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: H. Mehdi, Kh. S. Karimov, A. A. Kavokin

Abstract:

Methods of clustering which were developed in the data mining theory can be successfully applied to the investigation of different kinds of dependencies between the conditions of environment and human activities. It is known, that environmental parameters such as temperature, relative humidity, atmospheric pressure and illumination have significant effects on the human mental performance. To investigate these parameters effect, data mining technique of clustering using entropy and Information Gain Ratio (IGR) K(Y/X) = (H(X)–H(Y/X))/H(Y) is used, where H(Y)=-ΣPi ln(Pi). This technique allows adjusting the boundaries of clusters. It is shown that the information gain ratio (IGR) grows monotonically and simultaneously with degree of connectivity between two variables. This approach has some preferences if compared, for example, with correlation analysis due to relatively smaller sensitivity to shape of functional dependencies. Variant of an algorithm to implement the proposed method with some analysis of above problem of environmental effects is also presented. It was shown that proposed method converges with finite number of steps.

Keywords: Clustering, Correlation analysis, EnvironmentalParameters, Information Gain Ratio, Mental Performance.

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Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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