Search results for: IT/Business strategy alignment
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2099

Search results for: IT/Business strategy alignment

479 Nuclear Power Generation and CO2 Abatement Scenarios in Taiwan

Authors: Chang-Bin Huang, Fu-Kuang Ko

Abstract:

Taiwan was the first country in Asia to announce “Nuclear-Free Homeland" in 2002. In 2008, the new government released the Sustainable Energy Policy Guidelines to lower the nationwide CO2 emissions some time between 2016 and 2020 back to the level of year 2008, further abatement of CO2 emissions is planed in year 2025 when CO2 emissions will decrease to the level of year 2000. Besides, under consideration of the issues of energy, environment and economics (3E), the new government declared that the nuclear power is a carbon-less energy option. This study analyses the effects of nuclear power generation for CO2 abatement scenarios in Taiwan. The MARKAL-MACRO energy model was adopted to evaluate economic impacts and energy deployment due to life extension of existing nuclear power plants and build new nuclear power units in CO2 abatement scenarios. The results show that CO2 abatement effort is expensive. On the other hand, nuclear power is a cost-effective choice. The GDP loss rate in the case of building new nuclear power plants is around two thirds of the Nuclear-Free Homeland case. Nuclear power generation has the capacity to provide large-scale CO2 free electricity. Therefore, the results show that nuclear power is not only an option for Taiwan, but also a requisite for Taiwan-s CO2 reduction strategy.

Keywords: Energy model, CO2 abatement, nuclear power, economic impacts.

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478 Text-Mining Approach for Evaluation of Affective Management Practices

Authors: Masaaki Saito, Qin Tang, Hiroyuki Umemuro

Abstract:

The purpose of this paper is to propose a text mining approach to evaluate companies- practices on affective management. Affective management argues that it is critical to take stakeholders- affects into consideration during decision-making process, along with the traditional numerical and rational indices. CSR reports published by companies were collected as source information. Indices were proposed based on the frequency and collocation of words relevant to affective management concept using text mining approach to analyze the text information of CSR reports. In addition, the relationships between the results obtained using proposed indices and traditional indicators of business performance were investigated using correlation analysis. Those correlations were also compared between manufacturing and non-manufacturing companies. The results of this study revealed the possibility to evaluate affective management practices of companies based on publicly available text documents.

Keywords: Affective management, Affect, Stakeholder, Text mining.

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477 Identification of the Key Sustainability Issues to Develop New Decision Support Tools in the Spanish Furniture Sector

Authors: P.Cordero, R.Poler, R.Sanchis

Abstract:

The environmental impacts caused by the current production and consumption models, together with the impact that the current economic crisis, bring necessary changes in the European industry toward new business models based on sustainability issues that could allow them to innovate and improve their competitiveness. This paper analyzes the key environmental issues and the current and future market trends in one of the most important industrial sectors in Spain, the furniture sector. It also proposes new decision support tools -diagnostic kit, roadmap and guidelines- to guide companies to implement sustainability criteria into their organizations, including eco-design strategies and other economical and social strategies in accordance with the sustainability definition, and other available tools such as eco-labels, environmental management systems, etc., and to use and combine them to obtain the results the company expects to help improve its competitiveness.

Keywords: Furniture sector, eco-design, sustainability, economical crisis, market trends, roadmap

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476 Active and Reactive Power Control of a DFIG with MPPT for Variable Speed Wind Energy Conversion using Sliding Mode Control

Authors: Youcef Bekakra, Djilani Ben attous

Abstract:

This paper presents the study of a variable speed wind energy conversion system based on a Doubly Fed Induction Generator (DFIG) based on a sliding mode control applied to achieve control of active and reactive powers exchanged between the stator of the DFIG and the grid to ensure a Maximum Power Point Tracking (MPPT) of a wind energy conversion system. The proposed control algorithm is applied to a DFIG whose stator is directly connected to the grid and the rotor is connected to the PWM converter. To extract a maximum of power, the rotor side converter is controlled by using a stator flux-oriented strategy. The created decoupling control between active and reactive stator power allows keeping the power factor close to unity. Simulation results show that the wind turbine can operate at its optimum energy for a wide range of wind speed.

Keywords: Doubly fed induction generator, wind energy, wind turbine, sliding mode control, maximum power point tracking (MPPT).

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475 The Effect of an Al Andalus Fused Curriculum Model on the Learning Outcomes of Elementary School Students

Authors: Sobhy Fathy A. Hashesh

Abstract:

The study was carried out in the Elementary Classes of Andalus Private Schools, girls section using control and experimental groups formed by Random Assignment Strategy. The study aimed at investigating the effect of Al-Andalus Fused Curriculum (AFC) model of learning and the effect of separate subjects’ approach on the development of students’ conceptual learning and skills acquiring. The society of the study composed of Al-Andalus Private Schools, elementary school students, Girls Section (N=240), while the sample of the study composed of two randomly assigned groups (N=28) with one experimental group and one control group. The study followed the quantitative and qualitative approaches in collecting and analyzing data to investigate the study hypotheses. Results of the study revealed that there were significant statistical differences between students’ conceptual learning and skills acquiring for the favor of the experimental group. The study recommended applying this model on different educational variables and on other age groups to generate more data leading to more educational results for the favor of students’ learning outcomes.

Keywords: AFC, Lego Education, mechatronics, STEAM, Al-Andalus Fused Curriculum.

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474 Measuring Strategic Management Maturity: An Empirical Study in Turkish Public and Private Sector Organizations

Authors: F. Demir

Abstract:

Strategic Management is highly critical for all types of organizations. This paper examines maturity level of strategic management practices of public and private sector organizations in Turkey, and presents a conceptual model for assessing the maturity of strategic management in any organization. This research focuses on R&D intensive organizations (RDO) because it is claimed that such organizations are more innovative and innovation is a critical part of the model. The Strategic management maturity model (S-3M) is basically composed of six maturity levels with five different dimensions. Based on 63 organizations, the findings reveal that the average maturity of all organizations in the sample group is three out of five. It corresponds to the stage of ‘performed’. Results simply show that the majority of organizations from various industries and sectors implement strategic management activities; however, they experience multiple challenges to optimize strategic management processes and integrate organizational components with business strategies. Briefly, they struggle to become an innovative organization.

Keywords: Strategic management, innovation, developing countries, research and development.

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473 Continuity Planning in Supply Chain Networks: Degrees of Freedom and Application in the Risk Management Process

Authors: Marco Bötel, Tobias Gelau, Wendelin Gross

Abstract:

Supply chain networks are frequently hit by unplanned events which lead to disruptions and cause operational and financial consequences. It is neither possible to avoid disruption risk entirely, nor are network members able to prepare for every possible disruptive event. Therefore a continuity planning should be set up which supports effective operational responses in supply chain networks in times of emergencies. In this research network related degrees of freedom which determine the options for responsive actions are derived from interview data. The findings are further embedded into a common risk management process. The paper provides support for researchers and practitioners to identify the network related options for responsive actions and to determine the need for improving the reaction capabilities.

Keywords: Supply Chain Risk Management, Business Continuity Planning, Degrees of Freedom, Risk Management Process, Mitigation Measures.

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472 A Knowledge Acquisition Model Using Multi-Agents for KaaS

Authors: Dhanashree Nansaheb Kharde, Justus Selwyn

Abstract:

These days customer satisfaction plays vital role in any business. When customer searches for a product, significantly a junk of irrelevant information is what is given, leading to customer dissatisfaction. To provide exactly relevant information on the searched product, we are proposing a model of KaaS (Knowledge as a Service), which pre-processes the information using decision making paradigm using Multi-agents. Information obtained from various sources is taken to derive knowledge and they are linked to Cloud to capture new idea. The main focus of this work is to acquire relevant information (knowledge) related to product, then convert this knowledge into a service for customer satisfaction and deploy on cloud. For achieving these objectives we are have opted to use multi agents. They are communicating and interacting with each other, manipulate information, provide knowledge, to take decisions. The paper discusses about KaaS as an intelligent approach for Knowledge acquisition.

Keywords: Knowledge acquisition, multi-agents, intelligent user interface, ontology, intelligent agent.

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471 Combining Mobile Intelligence with Formation Mechanism for Group Commerce

Authors: Lien Fa Lin, Yung Ming Li, Hsin Chen Hsieh

Abstract:

The rise of smartphones brings new concept So-Lo-Mo (social-local-mobile) in mobile commerce area in recent years. However, current So-Lo-Mo services only focus on individual users but not a group of users, and the development of group commerce is not enough to satisfy the demand of real-time group buying and less to think about the social relationship between customers. In this research, we integrate mobile intelligence with group commerce and consider customers' preference, real-time context, and social influence as components in the mechanism. With the support of this mechanism, customers are able to gather near customers with the same potential purchase willingness through mobile devices when he/she wants to purchase products or services to have a real-time group-buying. By matching the demand and supply of mobile group-buying market, this research improves the business value of mobile commerce and group commerce further.

Keywords: Group formation, group commerce, mobile commerce, So-Lo-Mo, social influence.

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470 Street Network in Bandung City, Indonesia: Comparison between City Center and New Commercial Area

Authors: Siska Soesanti, Norihiro Nakai

Abstract:

Bandung city center can be deemed as economic, social and cultural center. However the city center suffers from deterioration. The retail activities tend to shift outward the city center. Numerous idyllic residences changed into business premises in two villages situated in the north part of the city during 1990s, especially after a new highway and flyover opened. According to space syntax theory, the pattern of spatial integration in the urban grid is a prime determinant of movement patterns in the system. The syntactic analysis results show the flyover has insignificant influence on street network in the city center. However the flyover has been generating a major difference in the new commercial area since it has become relatively as strategic as the city center. Besides street network, local government policy, rapid private motorization and particular condition of each site also played important roles in encouraging the current commercial areas to flourish.

Keywords: City center, commercial area, space syntax, street network.

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469 A Model Driven Based Method for Scheduling Analysis and HW/SW Partitioning

Authors: Yessine Hadj Kacem, Adel Mahfoudhi, Hedi Tmar, Mohamed Abid

Abstract:

Unified Modeling Language (UML) extensions for real time embedded systems (RTES) co-design, are taking a growing interest by a great number of industrial and research communities. The extension mechanism is provided by UML profiles for RTES. It aims at improving an easily-understood method of system design for non-experts. On the other hand, one of the key items of the co- design methods is the Hardware/Software partitioning and scheduling tasks. Indeed, it is mandatory to define where and when tasks are implemented and run. Unfortunately the main goals of co-design are not included in the usual practice of UML profiles. So, there exists a need for mapping used models to an execution platform for both schedulability test and HW/SW partitioning. In the present work, test schedulability and design space exploration are performed at an early stage. The proposed approach adopts Model Driven Engineering MDE. It starts from UML specification annotated with the recent profile for the Modeling and Analysis of Real Time Embedded systems MARTE. Following refinement strategy, transformation rules allow to find a feasible schedule that satisfies timing constraints and to define where tasks will be implemented. The overall approach is experimented for the design of a football player robot application.

Keywords: MDE, UML profile, scheduling analysis, HW/SW partitioning.

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468 Optimizing Forecasting for Indonesia's Coal and Palm Oil Exports: A Comparative Analysis of ARIMA, ANN, and LSTM Methods

Authors: Mochammad Dewo, Sumarsono Sudarto

Abstract:

The Exponential Triple Smoothing Algorithm approach nowadays, which is used to anticipate the export value of Indonesia's two major commodities, coal and palm oil, has a Mean Percentage Absolute Error (MAPE) value of 30-50%, which may be considered as a "reasonable" forecasting mistake. Forecasting errors of more than 30% shall have a domino effect on industrial output, as extra production adds to raw material, manufacturing and storage expenses. Whereas, reaching an "excellent" classification with an error value of less than 10% will provide new investors and exporters with confidence in the commercial development of related sectors. Industrial growth will bring out a positive impact on economic development. It can be applied for other commodities if the forecast error is less than 10%. The purpose of this project is to create a forecasting technique that can produce precise forecasting results with an error of less than 10%. This research analyzes forecasting methods such as ARIMA (Autoregressive Integrated Moving Average), ANN (Artificial Neural Network) and LSTM (Long-Short Term Memory). By providing a MAPE of 1%, this study reveals that ANN is the most successful strategy for forecasting coal and palm oil commodities in Indonesia.

Keywords: ANN, Artificial Neural Network, ARIMA, Autoregressive Integrated Moving Average, export value, forecast, LSTM, Long Short Term Memory.

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467 Islamic Corporate Social Responsibility, Corporate Reputation and Performance

Authors: Roshayani Arshad, Suaini Othman, Rohana Othman

Abstract:

This study examines the effect of Islamic Corporate Social Responsibility disclosure and on corporate reputation as well as performance. These relationships are examined based on content analysis of of annual reports of 17 Islamic banks in Malaysia for 2008, 2009 and 2010. Results of this study provide evidence that CSR activities communicated in corporate annual reports are significantly positively related with corporate reputation as well as firm performance. These results indicate that CSR activities and disclosure from Islamic perspectives are equally important business strategies in creating continuous superior performance for organisations. In addition, it also highlights that organisations need to develop a stakeholder orientation particularly in an environment of increasing pressure from jurisdictions dominated by Islamic stakeholders on organisations engaging in Islamic products to increase their social responsibilities from the Islamic perspectives.

Keywords: Islamic Corporate Social Responsibility, Corporate Reputation, Firm Performance, Islamic Banks

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466 Differences in Innovative Orientation of the Entrepreneurially Active Adults: The Case of Croatia

Authors: Nataša Šarlija, Sanja Pfeifer

Abstract:

This study analyzes the innovative orientation of the Croatian entrepreneurs. Innovative orientation is represented by the perceived extent to which an entrepreneur’s product or service or technology is new, and no other businesses offer the same product. The sample is extracted from the GEM Croatia Adult Population Survey dataset for the years 2003-2013. We apply descriptive statistics, t-test, Chi-square test and logistic regression. Findings indicate that innovative orientations vary with personal, firm, meso and macro level variables, and between different stages in entrepreneurship process. Significant predictors are occupation of the entrepreneurs, size of the firm and export aspiration for both early stage and established entrepreneurs. In addition, fear of failure, expecting to start a new business and seeing an entrepreneurial career as a desirable choice are predictors of innovative orientation among early stage entrepreneurs.

Keywords: Multilevel determinants of the innovative orientation, Croatian early stage entrepreneurs, established businesses, GEM evidence.

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465 Robot Navigation and Localization Based on the Rat’s Brain Signals

Authors: Endri Rama, Genci Capi, Shigenori Kawahara

Abstract:

The mobile robot ability to navigate autonomously in its environment is very important. Even though the advances in technology, robot self-localization and goal directed navigation in complex environments are still challenging tasks. In this article, we propose a novel method for robot navigation based on rat’s brain signals (Local Field Potentials). It has been well known that rats accurately and rapidly navigate in a complex space by localizing themselves in reference to the surrounding environmental cues. As the first step to incorporate the rat’s navigation strategy into the robot control, we analyzed the rats’ strategies while it navigates in a multiple Y-maze, and recorded Local Field Potentials (LFPs) simultaneously from three brain regions. Next, we processed the LFPs, and the extracted features were used as an input in the artificial neural network to predict the rat’s next location, especially in the decision-making moment, in Y-junctions. We developed an algorithm by which the robot learned to imitate the rat’s decision-making by mapping the rat’s brain signals into its own actions. Finally, the robot learned to integrate the internal states as well as external sensors in order to localize and navigate in the complex environment.

Keywords: Brain machine interface, decision-making, local field potentials, mobile robot, navigation, neural network, rat, signal processing.

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464 A Positioning Matrix to Assess and to Develop CSR Strategies

Authors: Armando Calabrese, Roberta Costa, Tamara Menichini, Francesco Rosati

Abstract:

A company CSR commitment, as stated in its Social Report is, actually, perceived by its stakeholders?And in what measure? Moreover, are stakeholders satisfied with the company CSR efforts? Indeed, business returns from Corporate Social Responsibility (CSR) practices, such as company reputation and customer loyalty, depend heavily on how stakeholders perceive the company social conduct. In this paper, we propose a methodology to assess a company CSR commitment based on Global Reporting Initiative (GRI) indicators, Content Analysis and a CSR positioning matrix. We evaluate three aspects of CSR: the company commitment disclosed through its Social Report; the company commitment perceived by its stakeholders; the CSR commitment that stakeholders require to the company. The positioning of the company under study in the CSR matrix is based on the comparison among the three commitment aspects (disclosed, perceived, required) and it allows assessment and development of CSR strategies.

Keywords: Corporate Social Responsibility (CSR), CSR Positioning Matrix, Global Reporting Initiative (GRI), Stakeholder Orientation

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463 Institutionalising Corporate Social Responsibility: A Study on the CSR Statements on Corporate Websites of Malaysian and Singapore Corporations

Authors: Shahrina Md Nordin, Zulhamri Abdullah, Yuhanis Abdul Aziz

Abstract:

The purpose of this paper is to examine the current state of corporate social responsibility statements on corporate websites of Malaysian and Singaporean corporations and analyze how the CSR statements contribute in building a unique corporate identity of corporations. Content analysis is employed to examine the websites of Malaysian and Singaporean consumer corporations. It is believed that generally most companies tend to publish and communicate their CSR statements visibly to general stakeholders. However, there is a significantly different outcome of the articulation of CSR on practices on websites between Malaysian and Singaporean consumer corporations. A number of Singaporean organizations were found less concerned with CSR practices as compared to Malaysian organizations. The findings indicate a need for corporations in Malaysia and Singapore to orchestrate their core competence of CSR activities in order to develop a unique corporate identity in a global business environment.

Keywords: Corporate identity, Corporate Social Responsibility, Asian country.

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462 An Approach to Concerns and Aspects Mining for Web Applications

Authors: Carlo Bellettini, Alessandro Marchetto, Andrea Trentini

Abstract:

Web applications have become very complex and crucial, especially when combined with areas such as CRM (Customer Relationship Management) and BPR (Business Process Reengineering), the scientific community has focused attention to Web applications design, development, analysis, and testing, by studying and proposing methodologies and tools. This paper proposes an approach to automatic multi-dimensional concern mining for Web Applications, based on concepts analysis, impact analysis, and token-based concern identification. This approach lets the user to analyse and traverse Web software relevant to a particular concern (concept, goal, purpose, etc.) via multi-dimensional separation of concerns, to document, understand and test Web applications. This technique was developed in the context of WAAT (Web Applications Analysis and Testing) project. A semi-automatic tool to support this technique is currently under development.

Keywords: Aspect Mining, Concepts Analysis, Concerns Mining, Multi-Dimensional Separation of Concerns, Impact Analysis.

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461 Control Strategy for Two-Mode Hybrid Electric Vehicle by Using Fuzzy Controller

Authors: Jia-Shiun Chen, Hsiu-Ying Hwang

Abstract:

Hybrid electric vehicles can reduce pollution and improve fuel economy. Power-split hybrid electric vehicles (HEVs) provide two power paths between the internal combustion engine (ICE) and energy storage system (ESS) through the gears of an electrically variable transmission (EVT). EVT allows ICE to operate independently from vehicle speed all the time. Therefore, the ICE can operate in the efficient region of its characteristic brake specific fuel consumption (BSFC) map. The two-mode powertrain can operate in input-split or compound-split EVT modes and in four different fixed gear configurations. Power-split architecture is advantageous because it combines conventional series and parallel power paths. This research focuses on input-split and compound-split modes in the two-mode power-split powertrain. Fuzzy Logic Control (FLC) for an internal combustion engine (ICE) and PI control for electric machines (EMs) are derived for the urban driving cycle simulation. These control algorithms reduce vehicle fuel consumption and improve ICE efficiency while maintaining the state of charge (SOC) of the energy storage system in an efficient range.

Keywords: Hybrid electric vehicle, fuel economy, two-mode hybrid, fuzzy control.

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460 Doubly Fed Induction Generator Based Variable Speed Wind Conversion System Control Enhancement by Applying Fractional Order Controller

Authors: Abdellatif Kasbi, Abderrafii Rahali

Abstract:

In an electric power grid connected wind generation system, dynamic control strategy is essential to use the wind energy efficiently as well as for an energy optimization. The present study has focused on decoupled power regulation of doubly fed induction generator, operating in wind turbine, in accordance with the vector control approach by applying fractional order proportional integral (FOPI) controller. The FOPI controller is designed based on a simple method; up such that the response of closed loop process is similar to the response of a specified fractional model whose transfer function is Bode’s ideal function. In this tuning operation, the parameters of the proposed fractional controller are established analytically using the impulse closed-loop response of the controlled process. To show the superior action of the developed FOPI controller in comparison with standard PI controller in different function conditions, the study is validated through simulation using the software MATLAB/Simulink.

Keywords: Wind generation system, DFIG, vector control approach, fractional order PI controller, Bode’s ideal transfer function, impulse response.

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459 Genetic-based Anomaly Detection in Logs of Process Aware Systems

Authors: Hanieh Jalali, Ahmad Baraani

Abstract:

Nowaday-s, many organizations use systems that support business process as a whole or partially. However, in some application domains, like software development and health care processes, a normative Process Aware System (PAS) is not suitable, because a flexible support is needed to respond rapidly to new process models. On the other hand, a flexible Process Aware System may be vulnerable to undesirable and fraudulent executions, which imposes a tradeoff between flexibility and security. In order to make this tradeoff available, a genetic-based anomaly detection model for logs of Process Aware Systems is presented in this paper. The detection of an anomalous trace is based on discovering an appropriate process model by using genetic process mining and detecting traces that do not fit the appropriate model as anomalous trace; therefore, when used in PAS, this model is an automated solution that can support coexistence of flexibility and security.

Keywords: Anomaly Detection, Genetic Algorithm, ProcessAware Systems, Process Mining.

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458 Multi-Dimensional Concerns Mining for Web Applications via Concept-Analysis

Authors: Carlo Bellettini, Alessandro Marchetto, Andrea Trentini

Abstract:

Web applications have become very complex and crucial, especially when combined with areas such as CRM (Customer Relationship Management) and BPR (Business Process Reengineering), the scientific community has focused attention to Web applications design, development, analysis, and testing, by studying and proposing methodologies and tools. This paper proposes an approach to automatic multi-dimensional concern mining for Web Applications, based on concepts analysis, impact analysis, and token-based concern identification. This approach lets the user to analyse and traverse Web software relevant to a particular concern (concept, goal, purpose, etc.) via multi-dimensional separation of concerns, to document, understand and test Web applications. This technique was developed in the context of WAAT (Web Applications Analysis and Testing) project. A semi-automatic tool to support this technique is currently under development.

Keywords: Concepts Analysis, Concerns Mining, Multi-Dimensional Separation of Concerns, Impact Analysis.

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457 Incorporation Mechanism of Stabilizing Simulated Lead-Laden Sludge in Aluminum-Rich Ceramics

Authors: Xingwen Lu, Kaimin Shih

Abstract:

This study investigated a strategy of blending lead-laden sludge and Al-rich precursors to reduce the release of metals from the stabilized products. Using PbO as the simulated lead-laden sludge to sinter with γ-Al2O3 by Pb:Al molar ratios of 1:2 and 1:12, PbAl2O4 and PbAl12O19 were formed as final products during the sintering process, respectively. By firing the PbO + γ-Al2O3 mixtures with different Pb/Al molar ratios at 600 to 1000 °C, the lead transformation was determined through X-ray diffraction (XRD) data. In Pb/Al molar ratio of 1/2 system, the formation of PbAl2O4 is initiated at 700 °C, but an effective formation was observed above 750 °C. An intermediate phase, Pb9Al8O21, was detected in the temperature range of 800-900 °C. However, different incorporation behavior for sintering PbO with Al-rich precursors at a Pb/Al molar ratio of 1/12 was observed during the formation of PbAl12O19 in this system. In the sintering process, both temperature and time effect on the formation of PbAl2O4 and PbAl12O19 phases were estimated. Finally, a prolonged leaching test modified from the U.S. Environmental Protection Agency-s toxicity characteristic leaching procedure (TCLP) was used to evaluate the durability of PbO, Pb9Al8O21, PbAl2O4 and PbAl12O19 phases. Comparison for the leaching results of the four phases demonstrated the higher intrinsic resistance of PbAl12O19 against acid attack.

Keywords: Sludge, Lead, Stabilization, Leaching behavior

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456 Goodwill in the Current Greek Accounting Environment

Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos

Abstract:

The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.

Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law

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455 Simple Agents Benefit Only from Simple Brains

Authors: Valeri A. Makarov, Nazareth P. Castellanos, Manuel G. Velarde

Abstract:

In order to answer the general question: “What does a simple agent with a limited life-time require for constructing a useful representation of the environment?" we propose a robot platform including the simplest probabilistic sensory and motor layers. Then we use the platform as a test-bed for evaluation of the navigational capabilities of the robot with different “brains". We claim that a protocognitive behavior is not a consequence of highly sophisticated sensory–motor organs but instead emerges through an increment of the internal complexity and reutilization of the minimal sensory information. We show that the most fundamental robot element, the short-time memory, is essential in obstacle avoidance. However, in the simplest conditions of no obstacles the straightforward memoryless robot is usually superior. We also demonstrate how a low level action planning, involving essentially nonlinear dynamics, provides a considerable gain to the robot performance dynamically changing the robot strategy. Still, however, for very short life time the brainless robot is superior. Accordingly we suggest that small organisms (or agents) with short life-time does not require complex brains and even can benefit from simple brain-like (reflex) structures. To some extend this may mean that controlling blocks of modern robots are too complicated comparative to their life-time and mechanical abilities.

Keywords: Neural network, probabilistic control, robot navigation.

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454 Text Summarization for Oil and Gas News Article

Authors: L. H. Chong, Y. Y. Chen

Abstract:

Information is increasing in volumes; companies are overloaded with information that they may lose track in getting the intended information. It is a time consuming task to scan through each of the lengthy document. A shorter version of the document which contains only the gist information is more favourable for most information seekers. Therefore, in this paper, we implement a text summarization system to produce a summary that contains gist information of oil and gas news articles. The summarization is intended to provide important information for oil and gas companies to monitor their competitor-s behaviour in enhancing them in formulating business strategies. The system integrated statistical approach with three underlying concepts: keyword occurrences, title of the news article and location of the sentence. The generated summaries were compared with human generated summaries from an oil and gas company. Precision and recall ratio are used to evaluate the accuracy of the generated summary. Based on the experimental results, the system is able to produce an effective summary with the average recall value of 83% at the compression rate of 25%.

Keywords: Information retrieval, text summarization, statistical approach.

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453 Bandwidth Optimization through Dynamic Routing in ATM Networks: Genetic Algorithm and Tabu Search Approach

Authors: Susmi Routray, A. M. Sherry, B. V. R. Reddy

Abstract:

Asynchronous Transfer Mode (ATM) is widely used in telecommunications systems to send data, video and voice at a very high speed. In ATM network optimizing the bandwidth through dynamic routing is an important consideration. Previous research work shows that traditional optimization heuristics result in suboptimal solution. In this paper we have explored non-traditional optimization technique. We propose comparison of two such algorithms - Genetic Algorithm (GA) and Tabu search (TS), based on non-traditional Optimization approach, for solving the dynamic routing problem in ATM networks which in return will optimize the bandwidth. The optimized bandwidth could mean that some attractive business applications would become feasible such as high speed LAN interconnection, teleconferencing etc. We have also performed a comparative study of the selection mechanisms in GA and listed the best selection mechanism and a new initialization technique which improves the efficiency of the GA.

Keywords: Asynchronous Transfer Mode(ATM), GeneticAlgorithm(GA), Tabu Search(TS).

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452 Economic Factors Affecting Rice Export of Thailand

Authors: Somphoom Sawaengkun

Abstract:

The purpose of this study was primarily assessing how important economic factors namely: The Thai export price of white rice, the exchange rate, and the world rice consumption affect the overall Thai white rice export, using historical data during the period 1989-2013 from the Thai Rice Exporters Association, and Food and Agricultural Organization of the United Nations. The co-integration method, regression analysis, and error correction model were applied to investigate the econometric model. The findings indicated that in the long-run, the world rice consumption, the exchange rate, and the Thai export price of white rice were the important factors affecting the export quantity of Thai white rice respectively, as indicated by their significant coefficients. Meanwhile, the rice export price was an important factor affecting the export quantity of Thai white rice in the short-run. This information is useful in the business, export opportunities, price competitiveness, and policymaker in Thailand.

Keywords: Economic Factors, Rice Export, White Rice.

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451 A Study on the Planning Criteria of Block-Unit Redevelopment to Improve Residential Environment - Focused on Redevelopment Project in Seoul -

Authors: Hong-Nam Choi, Hyeong-Wook Song, Sungwan Hong, Hong-Kyu Kim

Abstract:

In Korea, elements that decide the quality of residential environment are not only diverse, but show deviation as well. However, people do not consider these elements and instead, they try to settle the uniformed style of residential environment, which focuses on the construction development of apartment housing and business based plans. Recently, block-unit redevelopment is becoming the standout alternative plan of standardize redevelopment projects, but constructions become inefficient because of indefinite planning criteria.

 In conclusion, the following research is about analyzing and categorizing the development method and legal ground of redevelopment project district and plan determinant and applicable standard; the purpose of this study is to become a basis in compatible analysis of planning standards that will happen in the future.

Keywords: Shape Restrictions, Improvement of Reagulation, Diversity of Residential Environment, Classification of Redevelopment Project, Planning Criteria of Redevelopment, Special Architectural District (SAD).

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450 Solving Transient Conduction and Radiation Using Finite Volume Method

Authors: Ashok K. Satapathy, Prerana Nashine

Abstract:

Radiative heat transfer in participating medium was carried out using the finite volume method. The radiative transfer equations are formulated for absorbing and anisotropically scattering and emitting medium. The solution strategy is discussed and the conditions for computational stability are conferred. The equations have been solved for transient radiative medium and transient radiation incorporated with transient conduction. Results have been obtained for irradiation and corresponding heat fluxes for both the cases. The solutions can be used to conclude incident energy and surface heat flux. Transient solutions were obtained for a slab of heat conducting in slab and by thermal radiation. The effect of heat conduction during the transient phase is to partially equalize the internal temperature distribution. The solution procedure provides accurate temperature distributions in these regions. A finite volume procedure with variable space and time increments is used to solve the transient radiation equation. The medium in the enclosure absorbs, emits, and anisotropically scatters radiative energy. The incident radiations and the radiative heat fluxes are presented in graphical forms. The phase function anisotropy plays a significant role in the radiation heat transfer when the boundary condition is non-symmetric.

Keywords: Participating media, finite volume method, radiation coupled with conduction, heat transfer.

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