Search results for: Spatial Frequency Measurement.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3338

Search results for: Spatial Frequency Measurement.

1868 Assessment Tool for Social Responsibility Performance According to the ISO 26000

Authors: W. Fethallah, L. Chraibi, N. Sefiani

Abstract:

The present paper is concerned with a statistical approach involving latent and manifest variables applied in order to assess the organization's social responsibility performance. The main idea is to develop an assessment tool and a measurement of the Social Responsibility Performance, enabling the company to characterize her performance regarding to the ISO 26000 standard's seven core subjects. For this, we conceptualize a structural equation modeling (SEM) which describes various causal connections between the Social Responsibility’s components. The SEM’s resolution is based on the Partial Least squares (PLS) method and the implementation is running in the XLSTAT software.

Keywords: Corporate social responsibility, latent and manifest variable, partial least squares, structural equation model.

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1867 A Survey on Metric of Software Cognitive Complexity for OO design

Authors: A.Aloysius, L. Arockiam

Abstract:

In modern era, the biggest challenge facing the software industry is the upcoming of new technologies. So, the software engineers are gearing up themselves to meet and manage change in large software system. Also they find it difficult to deal with software cognitive complexities. In the last few years many metrics were proposed to measure the cognitive complexity of software. This paper aims at a comprehensive survey of the metric of software cognitive complexity. Some classic and efficient software cognitive complexity metrics, such as Class Complexity (CC), Weighted Class Complexity (WCC), Extended Weighted Class Complexity (EWCC), Class Complexity due to Inheritance (CCI) and Average Complexity of a program due to Inheritance (ACI), are discussed and analyzed. The comparison and the relationship of these metrics of software complexity are also presented.

Keywords: Software Metrics, Software Complexity, Cognitive Informatics, Cognitive Complexity, Software measurement

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1866 Diversity and Distribution of Benthic Invertebrates in the West Port, Malaysia

Authors: Seyedeh Belin Tavakoly Sany, Majid Rezayi, Rosli Hashim, Aishah Salleh, Omid Safari

Abstract:

The purpose of this paper is to describe the main characteristics of macroinvertebrate species in response to environmental forcing factors. Overall, 23 species of Mollusca, 4 species of Arthropods, 3 species of Echinodermata and 3 species of Annelida were identified at the 9 sampling stations during four sampling periods. Individual species of Mollusca constituted 36.4% of the total abundance, followed by Arthropods (27.01%), Annelida (34.3%) and Echinodermata (2.4%). The results of Kruskal-Wallis test indicated that a significant difference (p <0.05) in the abundance, richness and diversity of the macro-benthic community in different stations. The correlation analysis revealed that anthropogenic pollution and natural variability caused by these variations in spatial scales.

Keywords: Benthic invertebrates, Diversity, Malaysia, West Port.

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1865 IAS 41 Implementation Challenges – The Case of Romania

Authors: Liliana Feleagă, Niculae Feleagă, Vasile Răileanu

Abstract:

Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 “Agriculture” has tried to improve this situation and increase the comparability of financial statements of entities in the agricultural sector. Although controversial, IAS 41 is the first step of a consistent transition to fair value assessment in the agricultural sector. The objective of our work is the analysis of IAS 41 and current accounting agricultural situation in Romania. Accounting regulations in Romania are in accordance with European directives and, in many respects, converged with IFRS referential. Provisions of IAS 41, however, are not reflected directly in Romanian regulations. With the increase of forest land transactions, it is expected that recognition and measurement of biological assets under IAS 41 to become a necessity.

Keywords: Accounting Agricultural, Biological Assets, Fair value, IAS 41

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1864 Using Data from Foursquare Web Service to Represent the Commercial Activity of a City

Authors: Taras Agryzkov, Almudena Nolasco-Cirugeda, Jos´e L. Oliver, Leticia Serrano-Estrada, Leandro Tortosa, Jos´e F. Vicent

Abstract:

This paper aims to represent the commercial activity of a city taking as source data the social network Foursquare. The city of Murcia is selected as case study, and the location-based social network Foursquare is the main source of information. After carrying out a reorganisation of the user-generated data extracted from Foursquare, it is possible to graphically display on a map the various city spaces and venues especially those related to commercial, food and entertainment sector businesses. The obtained visualisation provides information about activity patterns in the city of Murcia according to the people‘s interests and preferences and, moreover, interesting facts about certain characteristics of the town itself.

Keywords: Social networks, Foursquare, spatial analysis, data visualization, geocomputation.

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1863 Spatial Behavioral Model-Based Dynamic Data-Driven Diagram Information Model

Authors: Chiung-Hui Chen

Abstract:

Diagram and drawing are important ways to communicate and the reproduce of architectural design, Due to the development of information and communication technology, the professional thinking of architecture and interior design are also change rapidly. In development process of design, diagram always play very important role. This study is based on diagram theories, observe and record interaction between man and objects, objects and space, and space and time in a modern nuclear family. Construct a method for diagram to systematically and visualized describe the space plan of a modern nuclear family toward an intelligent design, to assist designer to retrieve information and review event pattern of past and present.

Keywords: Digital diagram, information model, context aware, data analysis.

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1862 Distributed GIS Based Decision Support System for Efficiency Evaluation of Education System: A Case Study of Primary School Education System of Bundelkhand Zone, Uttar Pradesh, India

Authors: Garima Srivastava, R. K. Srivastava, R. C. Vaishya

Abstract:

Decision Support System (DSS), a query-based system meant to help decision makers to use a variety of information for decision making, plays a very vital role in sustainable growth of any country. For this very purpose it is essential to analyze the educational system because education is the only way through which people can be made aware as to how to sustain our planet. The purpose of this paper is to prepare a decision support system for efficiency evaluation of education system with the help of Distributed Geographical Information System.

Keywords: Distributed GIS, Web GIS, Spatial Decision Support System, Bundelkhand Zone, Efficiency, Primary School Education.

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1861 Angles of Arrival Estimation with Unitary Partial Propagator

Authors: Youssef Khmou, Said Safi

Abstract:

In this paper, we investigated the effect of real valued transformation of the spectral matrix of the received data for Angles Of Arrival estimation problem.  Indeed, the unitary transformation of Partial Propagator (UPP) for narrowband sources is proposed and applied on Uniform Linear Array (ULA).

Monte Carlo simulations proved the performance of the UPP spectrum comparatively with Forward Backward Partial Propagator (FBPP) and Unitary Propagator (UP). The results demonstrates that when some of the sources are fully correlated and closer than the Rayleigh angular limit resolution of the broadside array, the UPP method outperforms the FBPP in both of spatial resolution and complexity.

Keywords: DOA, Uniform Linear Array, Narrowband, Propagator, Real valued transformation, Subspace, Unitary Operator.

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1860 Evaluation of Chromium Contamination in the Sediments of Jen-Gen River Mouth, Taiwan

Authors: Chiu-Wen Chen, Chih-Feng Chen, Cheng-Di Dong

Abstract:

This study was conducted using the data collected at the mouth of Jen-Gen River to investigate and analyze chromium (Cr) contained in the sediments, and to evaluate the accumulation of Cr and the degree of its potential risk. The results show that samples collected at all monitoring stations near the mouth of Jen-Gen River contain 92–567 mg/kg of Cr with average of 366±166 mg/kg. The spatial distribution of Cr reveals that the Cr concentration is relatively high in the river mouth region, and gradually diminishes toward the harbor region. This indicates that upstream industrial and municipal wastewater discharges along the river bank are major sources of pollution. The accumulation factor and potential ecological risk index indicate that the sedimentation at Jen-Gen River mouth has the most serious degree of Cr accumulation and the highest ecological potential risk.

Keywords: chromium, sediment, river mouth, enrichment factor

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1859 The Use of Real Measurements and GPS Data for Noise Mapping of Riyadh City

Authors: M. A. Foda, K. A. Alsaif, M. M. ElMadany, A.S. Aguib

Abstract:

In this paper, the noise maps for the area encircled by the Second Ring Road in Riyadh city are developed based on real measured data. Sound level meters, GPS receivers to determine measurement position, a database program to manage the measured data, and a program to develop the maps are used. A baseline noise level has been established at each short-term site so subsequent monitoring may be conducted to describe changes in Riyadh-s noise environment. Short-term sites are used to show typical daytime and nighttime noise levels at specific locations by short duration grab sampling.

Keywords: Noise mapping, Noise measurements, GPS, noise level.

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1858 Statistical Computational of Volatility in Financial Time Series Data

Authors: S. Al Wadi, Mohd Tahir Ismail, Samsul Ariffin Abdul Karim

Abstract:

It is well known that during the developments in the economic sector and through the financial crises occur everywhere in the whole world, volatility measurement is the most important concept in financial time series. Therefore in this paper we discuss the volatility for Amman stocks market (Jordan) for certain period of time. Since wavelet transform is one of the most famous filtering methods and grows up very quickly in the last decade, we compare this method with the traditional technique, Fast Fourier transform to decide the best method for analyzing the volatility. The comparison will be done on some of the statistical properties by using Matlab program.

Keywords: Fast Fourier transforms, Haar wavelet transform, Matlab (Wavelet tools), stocks market, Volatility.

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1857 Electrical Properties of Starch/Chitosan-Nh4no3 Polymer Electrolyte

Authors: A.S.A. Khiar, A.K. Arof

Abstract:

Starch/chitosan blend have been prepared via the solution casting technique. Ionic conductivity for the system was conducted over a wide range of frequency between 50 Hz-1 MHz and at temperatures between 303 K and 373 K. Sample with 35 wt% of NH4NO3 shows the highest conductivity of 3.89 ± 0.79 x 10-5 Scm-1 at room temperature. Conductivity-temperature relationship suggests that samples are Arrhenian. Power law exponent was obtained through dielectric loss variation and the trend suggests that the conduction mechanism of the ions can be represented by the correlated barrier hopping (CBH) model.

Keywords: starch, chitosan, permittivity, power exponent law

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1856 Examining the Change of Power Transmission Line in Urban Regeneration with Geographical Information System

Authors: C. Yagci, F. Iscan

Abstract:

In this study, spatial differences of Power Transmission Line (PTL) and effects of the situation before and after the urban regeneration are studied by using Geographical Information System (GIS). In addition, a questionable and analyzable structure is acquired by developed system. In the study area many parcels on the PTL were analyzed. The amount of the parcels, which are affected by the negativity of PTL is clearly seen with the aid of generated maps. Some kind of changes are exhibited in the system, which are created by GIS, for instance before urban regeneration PTL was very close to people’s private properties and huge parts of PTL were among the buildings, however; after urban regeneration electricity lines were changed their locations to the underground. According to the results, GIS can be used as a device in planning and managing of PTL in urban regeneration projects and can be used for analyses. By the help of GIS technology, necessary investigations should be carried out in urban regeneration applications for creating sustainable cities.

Keywords: GIS, power transmission line, urban regeneration, technology.

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1855 Pulse Generator with Constant Pulse Width

Authors: Hanif Che Lah, Wee Leong Son, Rozita Borhan

Abstract:

This paper is about method to produce a stable and accurate constant output pulse width regardless of the amplitude, period and pulse width variation of the input signal source. The pulse generated is usually being used in numerous applications as the reference input source to other circuits in the system. Therefore, it is crucial to produce a clean and constant pulse width to make sure the system is working accurately as expected.

Keywords: Amplitude, Constant Pulse Width, Frequency Divider, Pulse Generator.

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1854 Design, Fabrication and Evaluation of MR Damper

Authors: A. Ashfak, A. Saheed, K. K. Abdul Rasheed, J. Abdul Jaleel

Abstract:

This paper presents the design, fabrication and evaluation of magneto-rheological damper. Semi-active control devices have received significant attention in recent years because they offer the adaptability of active control devices without requiring the associated large power sources. Magneto-Rheological (MR) dampers are semi- active control devices that use MR fluids to produce controllable dampers. They potentially offer highly reliable operation and can be viewed as fail-safe in that they become passive dampers if the control hardware malfunction. The advantage of MR dampers over conventional dampers are that they are simple in construction, compromise between high frequency isolation and natural frequency isolation, they offer semi-active control, use very little power, have very quick response, has few moving parts, have a relax tolerances and direct interfacing with electronics. Magneto- Rheological (MR) fluids are Controllable fluids belonging to the class of active materials that have the unique ability to change dynamic yield stress when acted upon by an electric or magnetic field, while maintaining viscosity relatively constant. This property can be utilized in MR damper where the damping force is changed by changing the rheological properties of the fluid magnetically. MR fluids have a dynamic yield stress over Electro-Rheological fluids (ER) and a broader operational temperature range. The objective of this papert was to study the application of an MR damper to vibration control, design the vibration damper using MR fluids, test and evaluate its performance. In this paper the Rheology and the theory behind MR fluids and their use on vibration control were studied. Then a MR vibration damper suitable for vehicle suspension was designed and fabricated using the MR fluid. The MR damper was tested using a dynamic test rig and the results were obtained in the form of force vs velocity and the force vs displacement plots. The results were encouraging and greatly inspire further research on the topic.

Keywords: Magneto-rheological Fluid, MR Damper, Semiactive controller, Electro-rheological fluid.

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1853 Quick Similarity Measurement of Binary Images via Probabilistic Pixel Mapping

Authors: Adnan A. Y. Mustafa

Abstract:

In this paper we present a quick technique to measure the similarity between binary images. The technique is based on a probabilistic mapping approach and is fast because only a minute percentage of the image pixels need to be compared to measure the similarity, and not the whole image. We exploit the power of the Probabilistic Matching Model for Binary Images (PMMBI) to arrive at an estimate of the similarity. We show that the estimate is a good approximation of the actual value, and the quality of the estimate can be improved further with increased image mappings. Furthermore, the technique is image size invariant; the similarity between big images can be measured as fast as that for small images. Examples of trials conducted on real images are presented.

Keywords: Big images, binary images, similarity, matching.

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1852 Poverty: Its Causes and Solutions

Authors: Alex Hou Hong Ng, Abdul Ghani Farinda, Fock Kui Kan, Ai Ling Lim, Teo Ming Ting

Abstract:

Poverty is a multi-facet phenomenon in today’s globalised world. It is rooted in various causes and there are also multiple ways to do away with it. This paper begins with a review on the definitions and measurement of poverty and followed by discussing the various causes of poverty. This paper specifically identifies corruption, education, political instability, geographical characteristics, ineffective local governance and government policies as the causes of poverty. It then suggests possible solutions or recommendations to eradicate poverty based on the causes discussed earlier. Some of the suggestions include strengthening democratic transparency and government budget transparency, public awareness, creation of a framework for economic growth and transformation, and ways to increase the ability of the poor to raise their income.

Keywords: Economic Policy, Government Policy, Poverty Eradication, Sustainable Development.

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1851 The Effect of Angle of Attack on Pressure Drag from a Cam Shaped Tube

Authors: Arash Mir Abdolah Lavasani

Abstract:

The pressure drag from a cam shaped tube in cross flows have been investigated experimentally using pressure distribution measurement. The range of angle of attack and Reynolds number based on an equivalent circular tube are within 0≤α≤360° and 2×104< Reeq < 3.4 ×104, respectively. It is found that the pressure drag coefficient is at its highest at α=90° and 270° over the whole range of Reynolds number. Results show that the pressure drag coefficient of the cam shaped tube is lower than that of circular tube with the same surface area for more of the angles of attack. Furthermore, effects of the diameter ratio and finite length of the cam shaped tube upon the pressure drag coefficient are discussed.

Keywords: Pressure Drag, Cam Shaped, Experimental.

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1850 Assessment of Path Loss Prediction Models for Wireless Propagation Channels at L-Band Frequency over Different Micro-Cellular Environments of Ekiti State, Southwestern Nigeria

Authors: C. I. Abiodun, S. O. Azi, J. S. Ojo, P. Akinyemi

Abstract:

The design of accurate and reliable mobile communication systems depends majorly on the suitability of path loss prediction methods and the adaptability of the methods to various environments of interest. In this research, the results of the adaptability of radio channel behavior are presented based on practical measurements carried out in the 1800 MHz frequency band. The measurements are carried out in typical urban, suburban and rural environments in Ekiti State, Southwestern part of Nigeria. A total number of seven base stations of MTN GSM service located in the studied environments were monitored. Path loss and break point distances were deduced from the measured received signal strength (RSS) and a practical path loss model is proposed based on the deduced break point distances. The proposed two slope model, regression line and four existing path loss models were compared with the measured path loss values. The standard deviations of each model with respect to the measured path loss were estimated for each base station. The proposed model and regression line exhibited lowest standard deviations followed by the Cost231-Hata model when compared with the Erceg Ericsson and SUI models. Generally, the proposed two-slope model shows closest agreement with the measured values with a mean error values of 2 to 6 dB. These results show that, either the proposed two slope model or Cost 231-Hata model may be used to predict path loss values in mobile micro cell coverage in the well-considered environments. Information from this work will be useful for link design of microwave band wireless access systems in the region.

Keywords: Break-point distances, path loss models, path loss exponent, received signal strength.

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1849 Problems and Possible Solutions with the Development of a Computer Model of Quantum Theory

Authors: Hans H. Diel

Abstract:

A computer model of Quantum Theory (QT) has been developed by the author. Major goal of the computer model was support and demonstration of an as large as possible scope of QT. This includes simulations for the major QT (Gedanken-) experiments such as, for example, the famous double-slit experiment. Besides the anticipated difficulties with (1) transforming exacting mathematics into a computer program, two further types of problems showed up, namely (2) areas where QT provides a complete mathematical formalism, but when it comes to concrete applications the equations are not solvable at all, or only with extremely high effort; (3) QT rules which are formulated in natural language and which do not seem to be translatable to precise mathematical expressions, nor to a computer program. The paper lists problems in all three categories and describes also the possible solutions or circumventions developed for the computer model.

Keywords: Computability, Foundation of Quantum Mechanics, Measurement Process, Modeling.

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1848 Space Vector PWM Simulation for Three Phase DC/AC Inverter

Authors: M. Kubeitari, A. Alhusayn, M. Alnahar

Abstract:

Space Vector Pulse Width Modulation SVPWM is one of the most used techniques to generate sinusoidal voltage and current due to its facility and efficiency with low harmonics distortion. This algorithm is specially used in power electronic applications. This paper describes simulation algorithm of SVPWM & SPWM using MatLab/simulink environment. It also implements a closed loop three phases DC-AC converter controlling its outputs voltages amplitude and frequency using MatLab. Also comparison between SVPWM & SPWM results is given.

Keywords: DC-AC Converter, MatLab, SPWM, SVPWM, Vref - rotating frame.

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1847 Dynamic Analysis of the Dome with Arches and Rings from Romexpo Bucharest

Authors: V. Precupas, A. Ivan, M. Ivan

Abstract:

The dome with ribs and rings, which covers the ROMEXPO pavilion from Bucharest, was designed after the collapse of the single layer reticulated dome. In this paper, it was made the checking of the structure, under the dynamic loads with three recorded accelerograms calibrated according to Romanian seismic design code P100-1/2006. Under the action the dynamic loadings, it was made a time-history analysis to determine the zones where the plastic hinges appear, at what accelerations and their position on the structure. The studied dome is formed by 32 spatial semi arches and three rings: one circular ring located at the top of the dome and another two rings, design as trusses, the first near the supports and the second as an intermediate rings above the skylights. Above the skylights up to the top, the dome is tight together with purlins and bracings.

Keywords: dome, dynamic analysis, plastic hinges, time-history

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1846 Model Based Monitoring Using Integrated Data Validation, Simulation and Parameter Estimation

Authors: Reza Hayati, Maryam Sadi, Saeid Shokri, Mehdi Ahmadi Marvast, Saeid Hassan Boroojerdi, Amin Hamzavi Abedi

Abstract:

Efficient and safe plant operation can only be achieved if the operators are able to monitor all key process parameters. Instrumentation is used to measure many process variables, like temperatures, pressures, flow rates, compositions or other product properties. Therefore Performance monitoring is a suitable tool for operators. In this paper, we integrate rigorous simulation model, data reconciliation and parameter estimation to monitor process equipments and determine key performance indicator (KPI) of them. The applied method here has been implemented in two case studies.

Keywords: Data Reconciliation, Measurement, Optimization, Parameter Estimation, Performance Monitoring.

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1845 Development of a Quantitative Material Wastage Management Plan for Effective Waste Reduction in the Building Construction Industry

Authors: Kwok Tak Kit

Abstract:

Combating climate change is becoming a hot topic in various sectors. Building construction and infrastructure sectors contributed a significant proportion of waste and greenhouse gas (GHG) emissions in the environment of different countries and cities. However, there is little research on the micro-level of waste management, “building construction material wastage management,” and fewer reviews about regulatory control in the building construction sector. This paper focuses on the potentialities and importance of material wastage management and reviews the deficiencies of the current standard to take into account the reduction of material wastage in a systematic and quantitative approach.

Keywords: Quantitative measurement, material wastage management plan, waste management, uncalculated waste, circular economy.

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1844 Working Mode and Key Technology of Thermal Vacuum Test Software for Spacecraft Test

Authors: Zhang Lei, Zhan Haiyang, Gu Miao

Abstract:

A universal software platform is developed for improving the defects in the practical one. This software platform has distinct advantages in modularization, information management, and the interfaces. Several technologies such as computer technology, virtualization technology, network technology, etc. are combined together in this software platform, and four working modes are introduced in this article including single mode, distributed mode, cloud mode, and the centralized mode. The application area of the software platform is extended through the switch between these working modes. The software platform can arrange the thermal vacuum test process automatically. This function can improve the reliability of thermal vacuum test.

Keywords: Software platform, thermal vacuum test, control and measurement, work mode.

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1843 Excitonic Refractive Index Change in High Purity GaAs Modulator at Room Temperature for Optical Fiber Communication Network

Authors: Durga Prasad Sapkota, Madhu Sudan Kayastha, Koichi Wakita

Abstract:

In this paper, we have compared and analyzed the electroabsorption properties between with and without excitonic effect bulk in high purity GaAs spatial light modulator for optical fiber communication network. The eletroabsorption properties such as absorption spectra, change in absorption spectra, change in refractive index and extinction ration has been calculated. We have also compared the result of absorption spectra and change in absorption spectra with the experimental results and found close agreement with experimental results.

Keywords: Exciton, Refractive index change, Extinction ratio.

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1842 A Comparative Study on Air Permeability Properties of Multilayered Nonwoven Structures

Authors: M. Kucukali Ozturk, B. Nergis, C. Candan

Abstract:

Air permeability plays an important role for applications such as filtration, thermal and acoustic insulation. The study discussed in this paper was conducted in an attempt to investigate air permeability property of various combinations of nonwovens. The PROWHITE air permeability tester was used for the measurement of the air permeability of the samples in accordance with the relevant standards and a comparative study of the results were made. It was found that the fabric mass per unit area was closely related to the air-permeability. The air permeability decreased with the increase in mass per unit area. Additionally, the air permeability of nonwoven fabrics decreased with the increase in thickness. Moreover, air permeability of multilayered SMS nonwoven structures was lower than those of single layered ones.

Keywords: Air permeability, mass per unit area, nonwoven structure, polypropylene nonwoven, thickness.

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1841 Changes in the Properties of Composites Caused by Chemical Treatment of Hemp Hurds

Authors: N. Stevulova, I. Schwarzova

Abstract:

The possibility of using industrial hemp as a source of natural fibers for purpose of construction, mainly for the preparation of lightweight composites based on hemp hurds is described. In this article, an overview of measurement results of important technical parameters (compressive strength, density, thermal conductivity) of composites based on organic filler - chemically modified hemp hurds in three solutions (EDTA, NaOH and Ca(OH)2) and inorganic binder MgO-cement after 7, 28, 60, 90 and 180 days of hardening is given. The results of long-term water storage of 28 days hardened composites at room temperature were investigated. Changes in the properties of composites caused by chemical treatment of hemp material are discussed.

Keywords: Hemp hurds, chemical modification, lightweight composites, testing material properties.

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1840 Fiber Optic Sensors

Authors: Bahareh Gholamzadeh, Hooman Nabovati

Abstract:

Fiber optic sensor technology offers the possibility of sensing different parameters like strain, temperature, pressure in harsh environment and remote locations. these kinds of sensors modulates some features of the light wave in an optical fiber such an intensity and phase or use optical fiber as a medium for transmitting the measurement information. The advantages of fiber optic sensors in contrast to conventional electrical ones make them popular in different applications and now a day they consider as a key component in improving industrial processes, quality control systems, medical diagnostics, and preventing and controlling general process abnormalities. This paper is an introduction to fiber optic sensor technology and some of the applications that make this branch of optic technology, which is still in its early infancy, an interesting field.

Keywords: Fiber optic sensors, distributed sensors, sensorapplication, crack sensor.

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1839 Balanced Scorecard (BSC) Usage and Financial Performance of Branches in Jordanian Banking Industry

Authors: Hamzah Hussein Al-mawali, Yuserrie Zainuddin, Noor Nasir Kader Ali

Abstract:

The purpose of this paper is to contribute to the body of knowledge in the area of management accounting, particularly performance measurement systems within the BSC framework, by investigating empirically the extent of multiple performance measures usage and their effects on the financial performance of Jordanian banks in the branches level. Nevertheless, the result of this study shows that the non-financial measures usages, particularly, customer oriented indicators and product/ service oriented indicators, appears to be important as it enhances firm performance. Remarkably, the findings reveal that there is positive relationship between the usages of multiple performance measures via overall BSC measures and financial performance in the branches level.

Keywords: Performance measurements systems, BalancedScorecard, Jordan.

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