Search results for: Conceptual Framework for financial reporting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2352

Search results for: Conceptual Framework for financial reporting

792 Decision Support Framework in Managerial Learning Environment for Organization

Authors: M. Mazhar Manzoor, Nasar.A, A. Sattar

Abstract:

In the open space of decision support system the mental impression of a manager-s decision has been the subject of large importance than the ordinary famous one, when helped by decision support system. Much of this study is an attempt to realize the relation of decision support system usage and decision outcomes that governs the system. For example, several researchers have proposed so many different models to analyze the linkage between decision support system processes and results of decision making. This study draws the important relation of manager-s mental approach with the use of decision support system. The findings of this paper are theoretical attempts to provide Decision Support System (DSS) in a way to exhibit and promote the learning in semi structured area. The proposed model shows the points of one-s learning improvements and maintains a theoretical approach in order to explore the DSS contribution in enhancing the decision forming and governing the system.

Keywords: Decision Support System , Learning Organization,

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791 Value from Environmental and Cultural Perspectives or Two Sides of the Same Coin

Authors: Vilém Pařil, Dominika Tóthová

Abstract:

This paper discusses the value theory in cultural heritage and the value theory in environmental economics. Two economic views of the value theory are compared, within the field of cultural heritage maintenance and within the field of the environment. The main aims are to find common features in these two differently structured theories under the layer of differently defined terms as well as really differing features of these two approaches; to clear the confusion which stems from different terminology as in fact these terms capture the same aspects of reality; and to show possible inspiration these two perspectives can offer one another. Another aim is to present these two value systems in one value framework. First, important moments of the value theory from the economic perspective are presented, leading to the marginal revolution of (not only) the Austrian School. Then the theory of value within cultural heritage and environmental economics are explored. Finally, individual approaches are compared and their potential mutual inspiration searched for.

Keywords: Cultural heritage, environmental economics, existence value, value theory.

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790 Finding Fuzzy Association Rules Using FWFP-Growth with Linguistic Supports and Confidences

Authors: Chien-Hua Wang, Chin-Tzong Pang

Abstract:

In data mining, the association rules are used to search for the relations of items of the transactions database. Following the data is collected and stored, it can find rules of value through association rules, and assist manager to proceed marketing strategy and plan market framework. In this paper, we attempt fuzzy partition methods and decide membership function of quantitative values of each transaction item. Also, by managers we can reflect the importance of items as linguistic terms, which are transformed as fuzzy sets of weights. Next, fuzzy weighted frequent pattern growth (FWFP-Growth) is used to complete the process of data mining. The method above is expected to improve Apriori algorithm for its better efficiency of the whole association rules. An example is given to clearly illustrate the proposed approach.

Keywords: Association Rule, Fuzzy Partition Methods, FWFP-Growth, Apiroir algorithm

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789 Analysis of P, d and 3He Elastically Scattered by 11B Nuclei at Different Energies

Authors: Ahmed H. Amer, A. Amar, Sh. Hamada, I. I. Bondouk

Abstract:

Elastic scattering of Protons and deuterons from 11B nuclei at different p, d energies have been analyzed within the framework of optical model code (ECIS88). The elastic scattering of 3He+11B nuclear system at different 3He energies have been analyzed using double folding model code (FRESCO). The real potential obtained from the folding model was supplemented by a phenomenological imaginary potential, and during the fitting process the real potential was normalized and the imaginary potential optimized. Volumetric integrals of the real and imaginary potential depths (JR, JW) have been calculated for 3He+11B system. The agreement between the experimental data and the theoretical calculations in the whole angular range is fairly good. Normalization factor Nr is calculated in the range between 0.70 and 1.236.

Keywords: Elastic scattering, optical model parameters, double folding model, nuclear density distribution.

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788 Critical Success Factors for Successful Energy Management Implementation towards Sustainability in Malaysian Universities

Authors: A. Abdullah Saleh, A. H. Mohammed, M. N. Abdullah

Abstract:

Recently, universities are increasingly consuming energy to support various activities. A large population of staff and students in Malaysian universities has led to excessive energy consumption which directly gives an impact to the environment. The key question then ascended “How well is an energy management (EM) been practiced in universities without taking the Critical Success Factors (CSFs) into consideration to ensure the management of university achieves the goals in reducing energy consumption. Review on past literature is carried out to establish CSFs for EM best practices. Thus, this paper highlighted the CSFs which have to be focused on by management of university to successfully measure the EM implementation and its performance. At the end of this paper, a theoretical framework is developed for EM success factors towards sustainable university.

Keywords: Critical success factors, energy management, sustainability, Malaysian universities.

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787 Radiative Reactions Analysis at the Range of Astrophysical Energies

Authors: A. Amar

Abstract:

Analysis of the elastic scattering of protons on 10B nuclei has been done in the framework of the optical model and single folding model at the beam energies up to 17 MeV. We could enhance the optical potential parameters using Esis88 Code, as well as SPI GENOA Code. Linear relationship between volume real potential (V0) and proton energy (Ep) has been obtained. Also, surface imaginary potential WD is proportional to the proton energy (Ep) in the range 0.400 and 17 MeV. The radiative reaction 10B(p,γ)11C has been analyzed using potential model. A comparison between 10B(p,γ)11C and 6Li(p,γ)7Be has been made. Good agreement has been found between theoretical and experimental results in the whole range of energy. The radiative resonance reaction 7Li(p,γ)8Be has been studied.

Keywords: Elastic scattering of protons on 10B nuclei, optical potential parameters, potential model, radiative reaction.

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786 Modern Trends in Foreign Direct Investments in Georgia

Authors: Rusudan Kinkladze, Guguli Kurashvili, Ketevan Chitaladze

Abstract:

Foreign direct investment is a driving force in the development of the interdependent national economies, and the study and analysis of investments is an urgent problem. It is particularly important for transitional economies, such as Georgia, and the study and analysis of investments is an urgent problem. Consequently, the goal of the research is the study and analysis of direct foreign investments in Georgia, and identification and forecasting of modern trends, and covers the period of 2006-2015. The study uses the methods of statistical observation, grouping and analysis, the methods of analytical indicators of time series, trend identification and the predicted values are calculated, as well as various literary and Internet sources relevant to the research. The findings showed that modern investment policy In Georgia is favorable for domestic as well as foreign investors. Georgia is still a net importer of investments. In 2015, the top 10 investing countries was led by Azerbaijan, United Kingdom and Netherlands, and the largest share of FDIs were allocated in the transport and communication sector; the financial sector was the second, followed by the health and social work sector, and the same trend will continue in the future. 

Keywords: Foreign Direct Investments, methods, statistics, analysis.

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785 Contextual Variables Affecting Frustration Level in Reading: An Integral Inquiry

Authors: Mae C. Pavilario

Abstract:

This study employs a sequential explanatory mixed method. Quantitatively it investigated the profile of grade VII students. Qualitatively, the prevailing contextual variables that affect their frustration-level were sought based on their perspective and that of their parents and teachers. These students were categorized as frustration-level in reading based on the data on word list of the Philippine Informal Reading Inventory (Phil-IRI). The researcher-made reading factor instrument translated to local dialect (Hiligaynon) was subjected to cross-cultural translation to address content, semantic, technical, criterion, or conceptual equivalence, the open-ended questions, and one unstructured interview was utilized. In the profile of the 26 participants, the 12 males are categorized as grade II and grade III frustration-levels. The prevailing contextual variables are personal-“having no interest in reading”, “being ashamed and fear of having to read in front of others” for extremely high frustration level; social environmental-“having no regular reading schedule at home” for very high frustration level and personal- “having no interest in reading” for high frustration level. Kendall Tau inferential statistical tool was used to test the significant relationship in the prevailing contextual variables that affect frustration-level readers when grouped according to perspective. Result showed that significant relationship exists between students-parents perspectives; however, there is no significant relationship between students’ and teachers’, and parents’ and teachers’ perspectives. The themes in the narratives of the participants on frustration-level readers are existence of speech defects, undesirable attitude, insufficient amount of reading materials, lack of close supervision from parents, and losing time and focus on task. Intervention was designed.

Keywords: Contextual variables, frustration-level readers, perspective, inquiry.

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784 Lecture Video Indexing and Retrieval Using Topic Keywords

Authors: B. J. Sandesh, Saurabha Jirgi, S. Vidya, Prakash Eljer, Gowri Srinivasa

Abstract:

In this paper, we propose a framework to help users to search and retrieve the portions in the lecture video of their interest. This is achieved by temporally segmenting and indexing the lecture video using the topic keywords. We use transcribed text from the video and documents relevant to the video topic extracted from the web for this purpose. The keywords for indexing are found by applying the non-negative matrix factorization (NMF) topic modeling techniques on the web documents. Our proposed technique first creates indices on the transcribed documents using the topic keywords, and these are mapped to the video to find the start and end time of the portions of the video for a particular topic. This time information is stored in the index table along with the topic keyword which is used to retrieve the specific portions of the video for the query provided by the users.

Keywords: Video indexing and retrieval, lecture videos, content based video search, multimodal indexing.

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783 Region Based Hidden Markov Random Field Model for Brain MR Image Segmentation

Authors: Terrence Chen, Thomas S. Huang

Abstract:

In this paper, we present the region based hidden Markov random field model (RBHMRF), which encodes the characteristics of different brain regions into a probabilistic framework for brain MR image segmentation. The recently proposed TV+L1 model is used for region extraction. By utilizing different spatial characteristics in different brain regions, the RMHMRF model performs beyond the current state-of-the-art method, the hidden Markov random field model (HMRF), which uses identical spatial information throughout the whole brain. Experiments on both real and synthetic 3D MR images show that the segmentation result of the proposed method has higher accuracy compared to existing algorithms.

Keywords: Finite Gaussian mixture model, Hidden Markov random field model, image segmentation, MRI.

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782 Corporate Governance, Shareholder Monitoring and Cost of Debt in Malaysia

Authors: Zulkufly Ramly

Abstract:

This paper attempts to investigate the effect of corporate governance and shareholder monitoring mechanisms on cost of debt of Malaysian listed firms. We assess the quality of corporate governance using comprehensive corporate governance index, which consists of 139 items in six broad categories. We classify shareholder monitoring mechanisms into concentrated ownership, family, insider and government ownerships. Using panel sample from 2003 to 2007, regression results show that high corporate governance quality and concentrated ownership lower firm cost of debt. Debt issuers consider board structure and procedures, board compensation practices, accountability and audit, transparency and social and environmental activities as integral components of a good corporate governance framework.

Keywords: Corporate governance index, cost of debt, ownership structure, Malaysia.

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781 The Socio-Technical Indicator Model: Socially-Sensitive CMC Technology, with an Implementation of Representative Moderation

Authors: Zach-Amaury Boufoy-Bastick, Lenandlar Singh

Abstract:

Computer-mediated communication technologies which provide for virtual communities have typically evolved in a cross-dichotomous manner, such that technical constructs of the technology have evolved independently from the social environment of the community. The present paper analyses some limitations of current implementations of computer-mediated communication technology that are implied by such a dichotomy, and discusses their inhibiting effects on possible developments of virtual communities. A Socio-Technical Indicator Model is introduced that utilizes integrated feedback to describe, simulate and operationalise increasing representativeness within a variety of structurally and parametrically diverse systems. In illustration, applications of the model are briefly described for financial markets and for eco-systems. A detailed application is then provided to resolve the aforementioned technical limitations of moderation on the evolution of virtual communities. The application parameterises virtual communities to function as self-transforming social-technical systems which are sensitive to emergent and shifting community values as products of on-going communications within the collective.

Keywords: Virtual community, e-democracy, feedback systems, moderation.

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780 Joint Optimization of Pricing and Advertisement for Seasonal Branded Products

Authors: Mohammad Modarres, Shirin Aslani

Abstract:

The goal of this paper is to develop a model to integrate “pricing" and “advertisement" for short life cycle products, such as branded fashion clothing products. To achieve this goal, we apply the concept of “Dynamic Pricing". There are two classes of advertisements, for the brand (regardless of product) and for a particular product. Advertising the brand affects the demand and price of all the products. Thus, the model considers all these products in relation with each other. We develop two different methods to integrate both types of advertisement and pricing. The first model is developed within the framework of dynamic programming. However, due to the complexity of the model, this method cannot be applicable for large size problems. Therefore, we develop another method, called hieratical approach, which is capable of handling the real world problems. Finally, we show the accuracy of this method, both theoretically and also by simulation.

Keywords: Advertising, Dynamic programming, Dynamic pricing, Promotion.

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779 Social Assistive Robots, Reframing the Human Robotics Interaction Benchmark of Social Success

Authors: Antonio Espingardeiro

Abstract:

It is likely that robots will cross the boundaries of industry into households over the next decades. With demographic challenges worldwide, the future ageing populations will require the introduction of assistive technologies capable of providing, care, human dignity and quality of life through the aging process. Robotics technology has a high potential for being used in the areas of social and healthcare by promoting a wide range of activities such as entertainment, companionship, supervision or cognitive and physical assistance. However such close Human Robotics Interaction (HRI) encompass a rich set of ethical scenarios that need to be addressed before Socially Assistive Robots (SARs) reach the global markets. Such interactions with robots may seem a worthy goal for many technical/financial reasons but inevitably require close attention to the ethical dimensions of such interactions. This article investigates the current HRI benchmark of social success. It revises it according to the ethical principles of beneficence, non-maleficence and justice aligned with social care ethos. An extension of such benchmark is proposed based on an empirical study of HRIs conducted with elderly groups.

Keywords: HRI, SARs, Social Success, Benchmark, Elderly care.

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778 Identification of Industrial Health Using ANN

Authors: Deepak Goswami, Padma Lochan Hazarika, Kandarpa Kumar Sarma

Abstract:

The customary practice of identifying industrial sickness is a set traditional techniques which rely upon a range of manual monitoring and compilation of financial records. It makes the process tedious, time consuming and often are susceptible to manipulation. Therefore, certain readily available tools are required which can deal with such uncertain situations arising out of industrial sickness. It is more significant for a country like India where the fruits of development are rarely equally distributed. In this paper, we propose an approach based on Artificial Neural Network (ANN) to deal with industrial sickness with specific focus on a few such units taken from a less developed north-east (NE) Indian state like Assam. The proposed system provides decision regarding industrial sickness using eight different parameters which are directly related to the stages of sickness of such units. The mechanism primarily uses certain signals and symptoms of industrial health to decide upon the state of a unit. Specifically, we formulate an ANN based block with data obtained from a few selected units of Assam so that required decisions related to industrial health could be taken. The system thus formulated could become an important part of planning and development. It can also contribute towards computerization of decision support systems related to industrial health and help in better management.

Keywords: Industrial, Health, Classification, ANN, MLP, MSE.

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777 A Trace of Islamic Art in Thai Mosques

Authors: Pibool Waijittragum

Abstract:

The mosques have been appearance in Thailand since Ayutthaya Kingdom (1350 to 1767 A.D.) Until today, more than 400 years later; there are many styles of art form behind their structure. This research intended to identify Islamic Art in Thai mosques. A framework was applied using qualitative research methods; Thai Muslims with dynamic roles in Islamic culture were interviewed. In addition, a field survey of 40 selected mosques from 175 Thai mosques was studied. Data analysis will be according to the pattern of each period. The identification of Islamic Art in Thai Mosques are 1) the image of Thai identity: with Thai traditional art style and Government policy. 2) The image of the Ethnological identity: with the traditional culture of Asian Muslims in Thailand. 3) The image of the Nostalgia identity: with Islamic and Arabian conservative style. 4) The image of the Neo Classic identity: with Neo – Classic and Contemporary art. 5) The image of the new identity: with Post Modern and Deconstruction art.

Keywords: Islamic Art, Thai Mosques, Floral Arabesque, Geometric Form, Arabic Calligraphy.

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776 The Effect of Correlated Service and Inter-arrival Times on System Performance

Authors: Gang Uk Hwang

Abstract:

In communication networks where communication nodes are connected with finite capacity transmission links, the packet inter-arrival times are strongly correlated with the packet length and the link capacity (or the packet service time). Such correlation affects the system performance significantly, but little attention has been paid to this issue. In this paper, we propose a mathematical framework to study the impact of the correlation between the packet service times and the packet inter-arrival times on system performance. With our mathematical model, we analyze the system performance, e.g., the unfinished work of the system, and show that the correlation affects the system performance significantly. Some numerical examples are also provided.

Keywords: Performance analysis, Correlated queueing system, Unfinished work, PH-type distribution, Communicationsystem.

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775 Social Software Approach to E-Learning 3.0

Authors: Anna Nedyalkova, KrassimirNedyalkov, TeodoraBakardjieva

Abstract:

In the present paper, we-ll explore how social media tools provide an opportunity for new developments of the e-Learning in the context of managing personal knowledge. There will be a discussion how social media tools provide a possibility for helping knowledge workersand students to gather, organize and manage their personal information as a part of the e-learning process. At the centre of this social software driven approach to e-learning environments are the challenges of personalization and collaboration. We-ll share concepts of how organizations are using social media for e-Learning and believe that integration of these tools into traditional e-Learning is probably not a choice, but inevitability. Students- Survey of use of web technologies and social networking tools is presented. Newly developed framework for semantic blogging capable of organizing results relevant to user requirements is implemented at Varna Free University (VFU) to provide more effective navigation and search.

Keywords: Semantic blogging, social media tools, e-Learning, web 2.0, web 3.0.

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774 Augmented Reality and Storytelling in Cities: An Application to Lisbon Street Art

Authors: Francisco Guimarães, Mauro Figueiredo, José Rodrigues

Abstract:

Cities are spaces of memory with several zones (parts of cities) with their own history and cultural events. Today, cities are also marked by a form of intangible cultural heritage like street art, which creates a visual culture based on the process of reflection about the city and the world. To link these realities and create a personal user interaction with this cultural heritage it is important to capture the story and aesthetics, and find alternatives to immerse the user in these spaces of memory. To that end, this article presents a project which combines Augmented Reality technologies and concepts of Transmedia Storytelling applied to Lisbon City, using Street Art artifacts as markers in a framework of digital media-art.

Keywords: Cultural heritage, urban art, street art, augmented reality, transmedia storytelling, digital media-art, socio-museology.

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773 Optimal Production and Maintenance Policy for a Partially Observable Production System with Stochastic Demand

Authors: Leila Jafari, Viliam Makis

Abstract:

In this paper, the joint optimization of the economic manufacturing quantity (EMQ), safety stock level, and condition-based maintenance (CBM) is presented for a partially observable, deteriorating system subject to random failure. The demand is stochastic and it is described by a Poisson process. The stochastic model is developed and the optimization problem is formulated in the semi-Markov decision process framework. A modification of the policy iteration algorithm is developed to find the optimal policy. A numerical example is presented to compare the optimal policy with the policy considering zero safety stock.

Keywords: Condition-based maintenance, economic manufacturing quantity, safety stock, stochastic demand.

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772 EMD-Based Signal Noise Reduction

Authors: A.O. Boudraa, J.C. Cexus, Z. Saidi

Abstract:

This paper introduces a new signal denoising based on the Empirical mode decomposition (EMD) framework. The method is a fully data driven approach. Noisy signal is decomposed adaptively into oscillatory components called Intrinsic mode functions (IMFs) by means of a process called sifting. The EMD denoising involves filtering or thresholding each IMF and reconstructs the estimated signal using the processed IMFs. The EMD can be combined with a filtering approach or with nonlinear transformation. In this work the Savitzky-Golay filter and shoftthresholding are investigated. For thresholding, IMF samples are shrinked or scaled below a threshold value. The standard deviation of the noise is estimated for every IMF. The threshold is derived for the Gaussian white noise. The method is tested on simulated and real data and compared with averaging, median and wavelet approaches.

Keywords: Empirical mode decomposition, Signal denoisingnonstationary process.

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771 A Short Glimpse to Environmental Management at Alborz Integrated Land and Water Management Project-Iran

Authors: Zahra Morshedi

Abstract:

Environmental considerations have become an integral part of developmental thinking and decision making in many countries. It is growing rapidly in importance as a discipline of its own. Preventive approaches have been used at the evolutional process of environmental management as a broad and dynamic system for dealing with pollution and environmental degradation. In this regard, Environmental Assessment as an activity for identification and prediction of project’s impacts carried out in the world and its legal significance dates back to late 1960. In Iran, according to the Article 2 of Environmental Protection Act, Environmental Impact Assessment (EIA) should be prepared for seven categories of project. This article has been actively implementing by Department of Environment at 1997. World Bank in 1989 attempted to introducing application of Environmental Assessment for making decision about projects which are required financial assistance in developing countries. So, preparing EIA for obtaining World Bank loan was obligated. Alborz Project is one of the World Bank Projects in Iran which is environmentally significant. Seven out of ten W.B safeguard policies were considered at this project. In this paper, Alborz project, objectives, safeguard policies and role of environmental management will be elaborated

Keywords: AILWMP, EIA, Environmental Management, Safeguard Policies.

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770 Effect of Pre-Plasma Potential on Laser Ion Acceleration

Authors: Djemai Bara, Mohamed Faouzi Mahboub, Djamila Bennaceur-Doumaz

Abstract:

In this work, the role of the preformed plasma created on the front face of a target, irradiated by a high intensity short pulse laser, in the framework of ion acceleration process, modeled by Target Normal Sheath Acceleration (TNSA) mechanism, is studied. This plasma is composed of cold ions governed by fluid equations and non-thermal & trapped with densities represented by a "Cairns-Gurevich" equation. The self-similar solution of the equations shows that electronic trapping and the presence of non-thermal electrons in the pre-plasma are both responsible in ion acceleration as long as the proportion of energetic electrons is not too high. In the case where the majority of electrons are energetic, the electrons are accelerated directly by the ponderomotive force of the laser without the intermediate of an accelerating plasma wave.

Keywords: Cairns-Gurevich Equation, ion acceleration, plasma expansion, pre-plasma.

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769 Working Capital Management, Firms- Performance and Market Valuation in Nigeria

Authors: Sunday. E. Ogundipe, Abiola Idowu, Lawrencia. O. Ogundipe

Abstract:

This study examines the impact of working capital management on firms- performance and market value of the firms in Nigeria. A sample of fifty four non-financial quoted firms in Nigeria listed on the Nigeria Stock Exchange was used for this study. Data were collected from annual reports of the sampled firms for the period 1995-2009. This result shows there is a significant negative relationship between cash conversion cycle and market valuation and firm-s performance. It also shows that debt ratio is positively related to market valuation and negatively related firm-s performance. The findings confirm that there is a significant relationship between Market valuation, profitability and working capital component in line with previous studies. This mean that Nigeria firms should ensure adequate management of working capital especially cash conversion cycle components of account receivables, account payables and inventories, as efficiency working capital management is expected to contribute positively to the firms- market value.

Keywords: Cash Conversion Cycle, Firms' Performance, Market Valuation, Working Capital Management

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768 Modeling Hybrid Systems with MLD Approach and Analysis of the Model Size and Complexity

Authors: H. Mahboubi, B. Moshiri, A. Khaki Seddigh

Abstract:

Recently, a great amount of interest has been shown in the field of modeling and controlling hybrid systems. One of the efficient and common methods in this area utilizes the mixed logicaldynamical (MLD) systems in the modeling. In this method, the system constraints are transformed into mixed-integer inequalities by defining some logic statements. In this paper, a system containing three tanks is modeled as a nonlinear switched system by using the MLD framework. Comparing the model size of the three-tank system with that of a two-tank system, it is deduced that the number of binary variables, the size of the system and its complexity tremendously increases with the number of tanks, which makes the control of the system more difficult. Therefore, methods should be found which result in fewer mixed-integer inequalities.

Keywords: Hybrid systems, mixed-integer inequalities, mixed logical dynamical systems, multi-tank system.

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767 Decision Making with Dempster-Shafer Theory of Evidence Using Geometric Operators

Authors: José M. Merigó, Montserrat Casanovas

Abstract:

We study the problem of decision making with Dempster-Shafer belief structure. We analyze the previous work developed by Yager about using the ordered weighted averaging (OWA) operator in the aggregation of the Dempster-Shafer decision process. We discuss the possibility of aggregating with an ascending order in the OWA operator for the cases where the smallest value is the best result. We suggest the introduction of the ordered weighted geometric (OWG) operator in the Dempster-Shafer framework. In this case, we also discuss the possibility of aggregating with an ascending order and we find that it is completely necessary as the OWG operator cannot aggregate negative numbers. Finally, we give an illustrative example where we can see the different results obtained by using the OWA, the Ascending OWA (AOWA), the OWG and the Ascending OWG (AOWG) operator.

Keywords: Decision making, aggregation operators, Dempster- Shafer theory of evidence, Uncertainty, OWA operator, OWG operator.

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766 Towards Good Accountability: The Role of Accounting in Islamic Religious Organisations

Authors: Hasan Basri Afifuddin, A.K Siti-Nabiha

Abstract:

Non-profit organizations, especially religious-based institutions, have long played a very important role in society. Nevertheless, scandals such as inefficient management and the use of unlawful fundraising activities have raised questions regarding the governance and accountability of these organizations. As such, the issues have attracted considerable research interest. However, there is still limited research on accountability in religious based organizations, especially in the context of Islamic religious organizations. Hence, the purpose of this paper is to discuss the issues of accounting and accountability in religious organizations, specifically in Islamic religious establishments. The paper starts by looking at the conventional meaning and concept of accountability. This is followed by a discussion of the principles of accountability within the Islamic framework. In so doing, the history of the role of accounting within Muslim society and also the differences between the Islamic and conventional view of accountability are reviewed. Insights gained from previous research on accountability in faith based organizations are also discussed

Keywords: Accountability, accounting, Islam, religiousorganization.

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765 Typological Study of Traditional Mosque Ornamentation in Malaysia – Prospect of Traditional Ornament in Urban Mosque

Authors: N. Utaberta, S. D. M. Sojak, M. Surat, A. I. Che-Ani, M.M. Tahir

Abstract:

Since the admission of Islam onto the Malay World in 16th century, the Malay culture began to grow in line with the teachings of Islam as a guide of life. Mosque become a symbol of Muslim communities, as well as the cultural values that have been adapted represent the maturity and readiness of Malay Muslim in manifest a lifestyle tradition into the community. Refinement of ornament that used to take from Hindu-Buddhist beliefs before were adopted and refined to the Islamic values based on the teachings of al-Quran and as-Sunnah delivered a certain message to convey a meaning to the observer. The main purpose of this paper is to analyze the typology and classification of ornaments in Malaysia-s traditional mosque as a channel to the community towards understanding of the identity and also the framework of design thinking in ornaments particularly to the urban mosques in Malaysia.

Keywords: Aesthetic, Malay Traditional Mosque, Ornamentation, Symbolism

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764 Non-Invasive Technology on a Classroom Chair for Detection of Emotions Used for the Personalization of Learning Resources

Authors: Carlos Ramirez, Carlos Concha, Benjamin Valdes

Abstract:

Emotions are related with learning processes and physiological signals can be used to detect them for the personalization of learning resources and to control the pace of instruction. A model of relevant emotions has been developed, where specific combinations of emotions and cognition processes are connected and integrated with the concept of 'flow', in order to improve learning. The cardiac pulse is a reliable signal that carries useful information about the subject-s emotional condition; it is detected using a classroom chair adapted with non invasive EMFi sensor and an acquisition system that generates a ballistocardiogram (BCG), the signal is processed by an algorithm to obtain characteristics that match a specific emotional condition. The complete chair system is presented in this work, along with a framework for the personalization of learning resources.

Keywords: Ballistocardiogram, emotions in learning, noninvasive sensors, personalization of learning resources.

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763 Symbiotic Organism Search (SOS) for Solving the Capacitated Vehicle Routing Problem

Authors: Ruskartina Eki, Vincent F. Yu, Santosa Budi, A. A. N. Perwira Redi

Abstract:

This paper introduces symbiotic organism search (SOS) for solving capacitated vehicle routing problem (CVRP). SOS is a new approach in metaheuristics fields and never been used to solve discrete problems. A sophisticated decoding method to deal with a discrete problem setting in CVRP is applied using the basic symbiotic organism search (SOS) framework. The performance of the algorithm was evaluated on a set of benchmark instances and compared results with best known solution. The computational results show that the proposed algorithm can produce good solution as a preliminary testing. These results indicated that the proposed SOS can be applied as an alternative to solve the capacitated vehicle routing problem.

Keywords: Symbiotic organism search, vehicle routing problem, metaheuristics, Solution Representation.

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