Search results for: economic processes
1358 Exploiting Query Feedback for Efficient Query Routing in Unstructured Peer-to-peer Networks
Authors: Iskandar Ishak, Naomie Salim
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Unstructured peer-to-peer networks are popular due to its robustness and scalability. Query schemes that are being used in unstructured peer-to-peer such as the flooding and interest-based shortcuts suffer various problems such as using large communication overhead long delay response. The use of routing indices has been a popular approach for peer-to-peer query routing. It helps the query routing processes to learn the routing based on the feedbacks collected. In an unstructured network where there is no global information available, efficient and low cost routing approach is needed for routing efficiency. In this paper, we propose a novel mechanism for query-feedback oriented routing indices to achieve routing efficiency in unstructured network at a minimal cost. The approach also applied information retrieval technique to make sure the content of the query is understandable and will make the routing process not just based to the query hits but also related to the query content. Experiments have shown that the proposed mechanism performs more efficient than flood-based routing.Keywords: Unstructured peer-to-peer, Searching, Retrieval, Internet.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15371357 A P2P File Sharing Technique by Indexed-Priority Metric
Authors: Toshinori Takabatake, Yoshikazu Komano
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Recently, the improvements in processing performance of a computer and in high speed communication of an optical fiber have been achieved, so that the amount of data which are processed by a computer and flowed on a network has been increasing greatly. However, in a client-server system, since the server receives and processes the amount of data from the clients through the network, a load on the server is increasing. Thus, there are needed to introduce a server with high processing ability and to have a line with high bandwidth. In this paper, concerning to P2P networks to resolve the load on a specific server, a criterion called an Indexed-Priority Metric is proposed and its performance is evaluated. The proposed metric is to allocate some files to each node. As a result, the load on a specific server can distribute them to each node equally well. A P2P file sharing system using the proposed metric is implemented. Simulation results show that the proposed metric can make it distribute files on the specific server.Keywords: peer-to-peer, file-sharing system, load-balancing, dependability
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13871356 Relation between Environmental Accounting and Pillars of Sustainability
Authors: P. Harazin, Gy. Horváth
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There are four challenges of sustainable development and in corporate level sustainability management-s role is to answer for ecological sustainability challenge, social sustainability challenge, economic sustainability challenges to environment and social management and integration challenge of corporate sustainable challenges by the help of different concepts, methods, instruments, which are in the toolbox of sustainability management. These instruments, concepts have different relevance in these challenges, and according to different literatures environmental management is outside of social and integration challenge. Main aim of this paper is to represent the answer for the question that: is it true that social and integration point of view is outside of the concept environmental accounting? Using literature review and primer research at the end of the paper the answer will be confirmed.Keywords: Corporate social responsibility, Environmentalaccounting, Integration, Sustainability management
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24821355 Coastal Resources Spatial Planning and Potential Oil Risk Analysis: Case Study of Misratah’s Coastal Resources, Libya
Authors: Abduladim Maitieg, Kevin Lynch, Mark Johnson
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The goal of the Libyan Environmental General Authority (EGA) and National Oil Corporation (Department of Health, Safety & Environment) during the last 5 years has been to adopt a common approach to coastal and marine spatial planning. Protection and planning of the coastal zone is a significant for Libya, due to the length of coast and, the high rate of oil export, and spills’ potential negative impacts on coastal and marine habitats. Coastal resource scenarios constitute an important tool for exploring the long-term and short-term consequences of oil spill impact and available response options that would provide an integrated perspective on mitigation. To investigate that, this paper reviews the Misratah coastal parameters to present the physical and human controls and attributes of coastal habitats as the first step in understanding how they may be damaged by an oil spill. This paper also investigates costal resources, providing a better understanding of the resources and factors that impact the integrity of the ecosystem. Therefore, the study described the potential spatial distribution of oil spill risk and the coastal resources value, and also created spatial maps of coastal resources and their vulnerability to oil spills along the coast. This study proposes an analysis of coastal resources condition at a local level in the Misratah region of the Mediterranean Sea, considering the implementation of coastal and marine spatial planning over time as an indication of the will to manage urban development. Oil spill contamination analysis and their impact on the coastal resources depend on (1) oil spill sequence, (2) oil spill location, (3) oil spill movement near the coastal area. The resulting maps show natural, socio-economic activity, environmental resources along of the coast, and oil spill location. Moreover, the study provides significant geodatabase information which is required for coastal sensitivity index mapping and coastal management studies. The outcome of study provides the information necessary to set an Environmental Sensitivity Index (ESI) for the Misratah shoreline, which can be used for management of coastal resources and setting boundaries for each coastal sensitivity sectors, as well as to help planners measure the impact of oil spills on coastal resources. Geographic Information System (GIS) tools were used in order to store and illustrate the spatial convergence of existing socio-economic activities such as fishing, tourism, and the salt industry, and ecosystem components such as sea turtle nesting area, Sabkha habitats, and migratory birds feeding sites. These geodatabases help planners investigate the vulnerability of coastal resources to an oil spill.
Keywords: Coastal and marine spatial planning advancement training, GIS mapping, human uses, ecosystem components, Misratah coast, Libyan, oil spill.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9591354 Business-Intelligence Mining of Large Decentralized Multimedia Datasets with a Distributed Multi-Agent System
Authors: Karima Qayumi, Alex Norta
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The rapid generation of high volume and a broad variety of data from the application of new technologies pose challenges for the generation of business-intelligence. Most organizations and business owners need to extract data from multiple sources and apply analytical methods for the purposes of developing their business. Therefore, the recently decentralized data management environment is relying on a distributed computing paradigm. While data are stored in highly distributed systems, the implementation of distributed data-mining techniques is a challenge. The aim of this technique is to gather knowledge from every domain and all the datasets stemming from distributed resources. As agent technologies offer significant contributions for managing the complexity of distributed systems, we consider this for next-generation data-mining processes. To demonstrate agent-based business intelligence operations, we use agent-oriented modeling techniques to develop a new artifact for mining massive datasets.
Keywords: Agent-oriented modeling, business Intelligence management, distributed data mining, multi-agent system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13741353 Tourism Satellite Account: Approach and Information System Development
Authors: Pappas Theodoros, Michael Diakomichalis
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Measuring the economic impact of tourism in a benchmark economy is a global concern, with previous measurements being partial and not fully integrated. Tourism is a phenomenon that requires individual consumption of visitors, and which should be observed and measured to reveal the overall contribution of tourism to an economy. The Tourism Satellite Account (TSA) is a critical tool for assessing the annual growth of tourism, providing reliable measurements. This article presents a system of TSA information that encompasses all functions TSA functions, including input, storage, management, and analysis of data, as well as additional future functions and enhances the efficiency of tourism data management and TSA collection utility. The methodology and results presented offer new insights for the development and implementation of TSA.
Keywords: Tourism Satellite Account, information system, data-based tourist account.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 601352 Mining Multicity Urban Data for Sustainable Population Relocation
Authors: Xu Du, Aparna S. Varde
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In this research, we propose to conduct diagnostic and predictive analysis about the key factors and consequences of urban population relocation. To achieve this goal, urban simulation models extract the urban development trends as land use change patterns from a variety of data sources. The results are treated as part of urban big data with other information such as population change and economic conditions. Multiple data mining methods are deployed on this data to analyze nonlinear relationships between parameters. The result determines the driving force of population relocation with respect to urban sprawl and urban sustainability and their related parameters. This work sets the stage for developing a comprehensive urban simulation model for catering to specific questions by targeted users. It contributes towards achieving sustainability as a whole.Keywords: Data Mining, Environmental Modeling, Sustainability, Urban Planning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17831351 Is Cognitive Dissonance an Intrinsic Property of the Human Mind? An Experimental Solution to a Half-Century Debate
Authors: Álvaro Machado Dias, Eduardo Oda, Henrique Teruo Akiba, Leo Arruda, Luiz Felipe Bruder
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Cognitive Dissonance can be conceived both as a concept related to the tendency to avoid internal contradictions in certain situations, and as a higher order theory about information processing in the human mind. In the last decades, this last sense has been strongly surpassed by the former, as nearly all experiment on the matter discuss cognitive dissonance as an output of motivational contradictions. In that sense, the question remains: is cognitive dissonance a process intrinsically associated with the way that the mind processes information, or is it caused by such specific contradictions? Objective: To evaluate the effects of cognitive dissonance in the absence of rewards or any mechanisms to manipulate motivation. Method: To solve this question, we introduce a new task, the hypothetical social arrays paradigm, which was applied to 50 undergraduate students. Results: Our findings support the perspective that the human mind shows a tendency to avoid internal dissonance even when there are no rewards or punishment involved. Moreover, our findings also suggest that this principle works outside the conscious level.
Keywords: Cognitive Dissonance, Cognitive Psychology, Information Processing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16391350 Modeling and Simulation of Utility Interfaced PV/Hydro Hybrid Electric Power System
Authors: P. V. V. Rama Rao, B. Kali Prasanna, Y. T. R. Palleswari
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Renewable energy is derived from natural processes that are replenished constantly. Included in the definition is electricity and heat generated from solar, wind, ocean, hydropower, biomass, geothermal resources, and bio-fuels and hydrogen derived from renewable resources. Each of these sources has unique characteristics which influence how and where they are used. This paper presents the modeling the simulation of solar and hydro hybrid energy sources in MATLAB/SIMULINK environment. It simulates all quantities of Hybrid Electrical Power system (HEPS) such as AC output current of the inverter that injected to the load/grid, load current, grid current. It also simulates power output from PV and Hydraulic Turbine Generator (HTG), power delivered to or from grid and finally power factor of the inverter for PV, HTG and grid. The proposed circuit uses instantaneous p-q (real-imaginary) power theory.
Keywords: Photovoltaic Array, Hydraulic Turbine Generator, Electrical Utility (EU), Hybrid Electrical Power Supply.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34881349 Empirical Analysis of Velocity Behavior for Collaborative Robots in Transient Contact Cases
Authors: C. Schneider, M. M. Seizmeir, T. Suchanek, M. Hutter-Mironovová, M. Bdiwi, M. Putz
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In this paper, a suitable measurement setup is presented to conduct force and pressure measurements for transient contact cases at the example of lathe machine tending. Empirical measurements were executed on a selected collaborative robot’s behavior regarding allowable operating speeds under consideration of sensor- and workpiece-specific factors. Comparisons between the theoretic calculations proposed in ISO/TS 15066 and the practical measurement results reveal a basis for future research. With the created database, preliminary risk assessment and economic assessment procedures of collaborative machine tending cells can be facilitated.
Keywords: biomechanical thresholds, collaborative robots, force and pressure measurements, machine tending, transient contact
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5901348 Behavior of Generated Gas in Lost Foam Casting
Authors: M. Khodai, S. M. H. Mirbagheri
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In the Lost Foam Casting process, melting point temperature of metal, as well as volume and rate of the foam degradation have significant effect on the mold filling pattern. Therefore, gas generation capacity and gas gap length are two important parameters for modeling of mold filling time of the lost foam casting processes. In this paper, the gas gap length at the liquidfoam interface for a low melting point (aluminum) alloy and a high melting point (Carbon-steel) alloy are investigated by the photography technique. Results of the photography technique indicated, that the gas gap length and the mold filling time are increased with increased coating thickness and density of the foam. The Gas gap lengths measured in aluminum and Carbon-steel, depend on the foam density, and were approximately 4-5 and 25-60 mm, respectively. By using a new system, the gas generation capacity for the aluminum and steel was measured. The gas generation capacity measurements indicated that gas generation in the Aluminum and Carbon-steel lost foam casting was about 50 CC/g and 3200 CC/g polystyrene, respectively.Keywords: gas gap, lost foam casting, photographytechnique.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35011347 Determining the Best Method of Stability Landslide by Using of DSS (Case Study: Landslide in Hasan Salaran, Kurdistan Province in Iran)
Authors: S. Kamyabi, M. Salari, H. Shahabi
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One of the processes of slope that occurs every year in Iran and some parts of world and cause a lot of criminal and financial harms is called landslide. They are plenty of method to stability landslide in soil and rock slides. The use of the best method with the least cost and in the shortest time is important for researchers. In this research, determining the best method of stability is investigated by using of Decision Support systems. DSS is made for this purpose and was used (for Hasan Salaran area in Kurdistan). Field study data from topography, slope, geology, geometry of landslide and the related features was used. The related data entered decision making managements programs (DSS) (ALES).Analysis of mass stability indicated the instability potential at present. Research results show that surface and sub surface drainage the best method of stabilizing. Analysis of stability shows that acceptable increase in security coefficient is a consequence of drainage.
Keywords: Landslide, Decision Support systems, stability, Hasan Salaran landslide, Kurdistan province, Iran.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17541346 Mechanical Characterization of Mango Peel Flour and Biopolypropylene Composites Compatibilized with PP-g-IA
Authors: J. Gomez-Caturla, L. Quiles-Carrillo, J. Ivorra-Martinez, D. Garcia-Garcia, R. Balart
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The present work reports on the development of wood plastic composites based on biopolypropylene (BioPP) and mango peel flour (MPF) by extrusion and injection molding processes. PP-g-IA and dicumyl peroxide (DCP) have been used as a compatibilizer and as a free radical initiator for reactive extrusion, respectively. Mechanical and morphological properties have been characterized in order to study the compatibility of the blends. The obtained results showed that DCP and PP-g-IA improved the stiffness of BioPP in terms of elastic modulus. Moreover, they positively increased the tensile strength and elongation at break of the blends in comparison with the sample that only had BioPP and MPF on its composition, improving the affinity between both compounds. DCP and PP-g-IA even seem to have certain synergy, which was corroborated through Field Emission Scanning Electron Microscopy (FESEM) analysis. Images showed that the MPF particles had greater adhesion to the polymer matrix when PP-g-IA and DCP were added. This effect was more intense when both elements were added, observing an almost inexistent gap between MPF particles and the BioPP matrix.
Keywords: Biopolypropylene, compatibilization, mango peel flour, wood plastic composite.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3981345 Perspectives of Financial Reporting Harmonization
Authors: Sorana M. Manoiu, Razvan V. Mustata, Jiří Strouhal, Carmen G. Bonaci, Dumitru Matis, Jiřina Bokšová
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In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Keywords: Convergence, harmonization, FASB, IASB, IFRS, US GAAP.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35711344 Barriers to the Use of Factoring Accounts Receivables: The Ghanaian Contractor’s Perception
Authors: E. Kissi, V. K. Acheamfour, J. J. Gyimah, T. Adjei-Kumi
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Factoring accounts receivable is widely accepted as an alternative financing source and utilized in almost every industry that sells business-to-business or business-to-government. However, its patronage in the construction industry is very limited as some barriers hinder its application in the construction industry. This study aims at assessing the barriers to the use of factoring accounts receivables in the Ghanaian construction industry. The study adopted the sequential exploratory research method where structured and unstructured questionnaires were conveniently distributed to D1K1 and D2K2 construction firms in Ghana. Using the one-sample t-test and Kendall’s Coefficient of concordance data were analyzed. The most severe challenge concluded is the high cost of factoring patronage. Other critical challenges identified were low knowledge on factoring processes, inadequate access to information on factoring, and high risks involved in factoring. Hence, it is recommended that contractors should be made aware of the prospects of factoring of accounts receivables in the construction industry. This study serves as basis for further rigorous research into factoring of accounts receivables in the industry.
Keywords: Barriers, contractors, factoring accounts receivables, Ghanaian, perception.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5511343 Leadership´s Controlling via Complexity Investigation in Crisis Scenarios
Authors: Jiří Barta, Oldřich Svoboda, Jiří. F. Urbánek
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In this paper will be discussed two coin´s sides of crisis scenarios dynamics. On the one's side is negative role of subsidiary scenario branches in its compactness weakening by means unduly chaotic atomizing, having many interactive feedbacks cases, increasing a value of a complexity here. This negative role reflects the complexity of use cases, weakening leader compliancy, which brings something as a ´readiness for controlling capabilities provision´. Leader´s dissatisfaction has zero compliancy, but factual it is a ´crossbar´ (interface in fact) between planning and executing use cases. On the other side of this coin, an advantage of rich scenarios embranchment is possible to see in a support of response awareness, readiness, preparedness, adaptability, creativity and flexibility. Here rich scenarios embranchment contributes to the steadiness and resistance of scenario mission actors. These all will be presented in live power-points ´Blazons´, modelled via DYVELOP (Dynamic Vector Logistics of Processes) on the Conference.
Keywords: Leadership, Controlling, Complexity, DYVELOP, Scenarios.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20071342 Investigation into the Role of Leadership in the Management of Digital Transformation for Small and Medium Enterprises
Authors: Francesco Coraci, Abdul-Hadi G. Abulrub
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Digital technology is transforming the landscape of the industrial sector at a precedential level by connecting people, processes, and machines in real-time. It represents the means for a new pathway to achieve innovative, dynamic competitive advantages, deliver unique customers’ values, and sustain critical relationships. Thus, success in a constantly changing environment is governed by the ability of an organization to revolutionize their business models, deliver innovative solutions, and capture values from big data analytics and insights. Businesses need to re-strategize operations and develop extra capabilities to cope with the necessity for additional flexibility and agility. The traditional “command and control” leadership style is structurally and operationally incompatible with the digital era. In this paper, the authors discuss how transformational leaders can act as a glue in the social, organizational context, which is crucial to enable the workforce and develop a psychological attachment to the digital vision.Keywords: Internet of things, strategy, change leadership, dynamic competitive advantage, digital transformation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6861341 Simulation of the Performance of the Reforming of Methane in a Primary Reformer
Authors: A. Alkattib, M. Boumaza
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Steam reforming is industrially important as it is incorporated in several major chemical processes including the production of ammonia, methanol, hydrogen and ox alcohols. Due to the strongly endothermic nature of the process, a large amount of heat is supplied by fuel burning (commonly natural gas) in the furnace chamber. Reaction conversions, tube catalyst life, energy consumption and CO2 emission represent the principal factors affecting the performance of this unit and are directly influenced by the high operating temperatures and pressures. This study presents a simulation of the performance of the reforming of methane in a primary reformer, through a developed empirical relation which enables to investigate the effects of operating parameters such as the pressure, temperature, steam to carbon ratio on the production of hydrogen, as well as the fraction of non converted methane. It appears from this analysis that the exit temperature Te, the operating pressure as well the steam to carbon ratio has an important effect on the reforming of methane.
Keywords: Reforming, methane, performance, hydrogen, parameters.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24721340 Pedestrian Areas and Sustainable Development
Authors: Khashayar Kashani Jou
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Transportation is one of the most fundamental challenges of urban development in contemporary world. On the other hand, sustainable urban development has received tremendous public attention in the last few years. This trend in addition to other factors such as energy cost, environmental concerns, traffic congestion and the feeling of lack of belonging have contributed to the development of pedestrian areas. The purpose of this paper is to study the role of walkable streets in sustainable development of cities. Accordingly, a documentary research through valid sources has been utilized to substantiate this study. The findings demonstrate that walking can lead to sustainable urban development from physical, social, environmental, cultural, economic and political aspects. Also, pedestrian areas –which are the main context of walking- act as focal points of development in cities and have a great effect on modifying and stimulating of their adjacent urban spaces.Keywords: Pedestrian area, Sustainable urban development, Walking, Woonerf
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37821339 Microwave Sintering and Its Application on Cemented Carbides
Authors: Rumman Md Raihanuzzaman, Lee Chang Chuan, Zonghan Xie, Reza Ghomashchi
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Cemented carbides, owing to their excellent mechanical properties, have been of immense interest in the field of hard materials for the past few decades. A number of processing techniques have been developed to obtain high quality carbide tools, with a wide range of grain size depending on the application and requirements. Microwave sintering is one of the heating processes, which has been used to prepare a wide range of materials including ceramics. A deep understanding of microwave sintering and its contribution towards control of grain growth and on deformation of the resulting carbide materials requires further studies and attention. In addition, the effect of binder materials and their behavior during microwave sintering is another area that requires clear understanding. This review aims to focus on microwave sintering, providing information of how the process works and what type of materials it is best suited for. In addition, a closer look at some microwave sintered Tungsten Carbide-Cobalt samples will be taken and discussed, highlighting some of the key issues and challenges faced in this research area.Keywords: Cemented carbides, consolidation, microwave sintering, mechanical properties.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29181338 Human Capital and the Innovation System – Case Study of the Mpumalanga Province, South Africa
Authors: Maria E. Eggink
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Innovation plays an important role in economic growth and development. Evolutionary economics has entrepreneurs at the centre of the innovation system, but includes all other participants as contributors to the performance of the innovation system. Education and training institutions, one of the participants in the innovation system, contributes in different ways to human capital. The gap in literature on the competence building as part of human capital in the analysis of innovation systems is addressed in this paper. The Mpumalanga Province of South Africa is used as a case study. It was found that the absence of a university, the level of education, the quality and performance in the education sector and the condition of the education infrastructure have not been conducive to learning.
Keywords: Education institutions, human capital, innovation systems, Mpumalanga Province.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20331337 Performance Shortfalls and Corporate Recidivism: A Contingency Approach
Authors: Kepeng Li
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This paper examines the phenomenon of recidivism in the Chinese stock market, emphasizing the significance of mitigating repeat offences within the corporate domain. Using a contingency model and data from Chinese publicly listed companies (1999-2018), the study investigates the impact of underperformance, governance factors, and managerial traits on unethical conduct. The research suggests that persistently unmet economic objectives can foster problem-focused exploration, potentially leading to misconduct. Furthermore, the study considers the unique cultural context of China, where “guanxi” and corruption may influence corporate behavior. It concludes that governance mechanisms play a pivotal role in regulating corporate behavior, underscoring the necessity for enhanced oversight and enforcement of corporate governance standards.
Keywords: Recidivism, corporate misbehavior, BTOF, aspiration level, corporate governance, individual characteristics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1071336 An Institutional Analysis of IFRS Adoption in Poor Jurisdictions
Authors: C. F. Pricope
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The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.Keywords: IFRS Adoption, isomorphism, poor jurisdictions, accounting harmonization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23541335 Knowledge Discovery Techniques for Talent Forecasting in Human Resource Application
Authors: Hamidah Jantan, Abdul Razak Hamdan, Zulaiha Ali Othman
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Human Resource (HR) applications can be used to provide fair and consistent decisions, and to improve the effectiveness of decision making processes. Besides that, among the challenge for HR professionals is to manage organization talents, especially to ensure the right person for the right job at the right time. For that reason, in this article, we attempt to describe the potential to implement one of the talent management tasks i.e. identifying existing talent by predicting their performance as one of HR application for talent management. This study suggests the potential HR system architecture for talent forecasting by using past experience knowledge known as Knowledge Discovery in Database (KDD) or Data Mining. This article consists of three main parts; the first part deals with the overview of HR applications, the prediction techniques and application, the general view of Data mining and the basic concept of talent management in HRM. The second part is to understand the use of Data Mining technique in order to solve one of the talent management tasks, and the third part is to propose the potential HR system architecture for talent forecasting.Keywords: HR Application, Knowledge Discovery inDatabase (KDD), Talent Forecasting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 44821334 Towards a Systematic Planning of Standardization Projects in Plant Engineering
Authors: M. Amberg, M. Gepp, S. Horn
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In today-s economy plant engineering faces many challenges. For instance the intensifying competition in this business is leading to cost competition and needs for a shorter time-to-market. To remain competitive companies need to make their businesses more profitable by implementing improvement programs such as standardization projects. But they have difficulties to tap their full economic potential for various reasons. One of them is non-holistic planning and implementation of standardization projects. This paper describes a new conceptual framework - the layer-model. The model combines and expands existing proven approaches in order to improve design, implementation and management of standardization projects. Based on a holistic approach it helps to systematically analyze the effects of standardization projects on different business layers and enables companies to better seize the opportunities offered by standardization.Keywords: layer model, plant engineering, standardization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16061333 Civic E-Participation in Central and Eastern Europe: A Comparative Analysis
Authors: Izabela Kapsa
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Civic participation is an important aspect of democracy. The contemporary model of democracy is based on citizens' participation in political decision-making (deliberative democracy, participatory democracy). This participation takes many forms of activities like display of slogans and symbols, voting, social consultations, political demonstrations, membership in political parties or organizing civil disobedience. The countries of Central and Eastern Europe after 1989 are characterized by great social, economic and political diversity. Civil society is also part of the process of democratization. Civil society, funded by the rule of law, civil rights, such as freedom of speech and association and private ownership, was to play a central role in the development of liberal democracy. Among the many interpretations of concepts, defining the concept of contemporary democracy, one can assume that the terms civil society and democracy, although different in meaning, nowadays overlap. In the post-communist countries, the process of shaping and maturing societies took place in the context of a struggle with a state governed by undemocratic power. State fraud or repudiation of the institution is a representative state, which in the past was the only way to manifest and defend its identity, but after the breakthrough became one of the main obstacles to the development of civil society. In Central and Eastern Europe, there are many obstacles to the development of civil society, for example, the elimination of economic poverty, the implementation of educational campaigns, consciousness-related obstacles, the formation of social capital and the deficit of social activity. Obviously, civil society does not only entail an electoral turnout but a broader participation in the decision-making process, which is impossible without direct and participative democratic institutions. This article considers such broad forms of civic participation and their characteristics in Central and Eastern Europe. The paper is attempts to analyze the functioning of electronic forms of civic participation in Central and Eastern European states. This is not accompanied by a referendum or a referendum initiative, and other forms of political participation, such as public consultations, participative budgets, or e-Government. However, this paper will broadly present electronic administration tools, the application of which results from both legal regulations and increasingly common practice in state and city management. In the comparative analysis, the experiences of post-communist bloc countries will be summed up to indicate the challenges and possible goals for further development of this form of citizen participation in the political process. The author argues that for to function efficiently and effectively, states need to involve their citizens in the political decision-making process, especially with the use of electronic tools.
Keywords: Central and Eastern Europe, e-participation, e-government, post-communism.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9451332 Identifying Business Incubators Based on Their Real Activities: Evidence from China
Authors: Lu Wei, Yunhao Zhu, Ping Deng, Wentao Yu
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Past literature on business incubators distinguished incubators based on their mission statements. However, more and more mission statements become a slogan rather than a reality. It is therefore more appropriate to identify business incubators based on their real activities, rather than the missions they declared. With a sample of technology business incubators (TBIs) in China, we try to investigate business incubators’ real activities by examining the incubation efficiency along the following five dimensions, i.e., survival of new ventures, technology transfer, local economic growth, job creation, and profit generation. Furthermore, we identified six types of business incubators. The results indicate that generally Chinese TBIs have a greater preference for acquiring profits over other dimensions.
Keywords: Business incubators, mission statements, real activities, incubation efficiency, technology business incubators, China.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14791331 Ensuring Data Security and Consistency in FTIMA - A Fault Tolerant Infrastructure for Mobile Agents
Authors: Umar Manzoor, Kiran Ijaz, Wajiha Shamim, Arshad Ali Shahid
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Transaction management is one of the most crucial requirements for enterprise application development which often require concurrent access to distributed data shared amongst multiple application / nodes. Transactions guarantee the consistency of data records when multiple users or processes perform concurrent operations. Existing Fault Tolerance Infrastructure for Mobile Agents (FTIMA) provides a fault tolerant behavior in distributed transactions and uses multi-agent system for distributed transaction and processing. In the existing FTIMA architecture, data flows through the network and contains personal, private or confidential information. In banking transactions a minor change in the transaction can cause a great loss to the user. In this paper we have modified FTIMA architecture to ensure that the user request reaches the destination server securely and without any change. We have used triple DES for encryption/ decryption and MD5 algorithm for validity of message.Keywords: Distributed Transaction, Security, Mobile Agents, FTIMA Architecture.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15251330 Modern System of Employees Remuneration and its Use by Organizations in one of Czech Republic Regions
Authors: Petra Horváthová, Marie Mikušová
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The aim of the article is to describe modern contemporary systems of employees' remuneration used in organizations, to give a general overview of these questions based on the questionnaire survey made by the authors, as well as to assess possible effects of economic crisis in this area. It is necessary to be aware of the fact that firm's success in the contemporary business environment depends not only on the technical equipment, financial resources, availability of raw materials and information and effective management, but one of the crucial factors of firm's success is its human potential. The article emphasizes that the well working remuneration system has a very important position in the organization in the broadest sense. The paper also aims to the current situation in the area of employees' remuneration in one of Czech Republic regions, in the Moravian-Silesian Region.Keywords: Benefits, remuneration system, total pay, variable pay.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 38301329 Performance Analysis of Expert Systems Incorporating Neural Network for Fault Detection of an Electric Motor
Authors: M. Khatami Rad, N. Jamali, M. Torabizadeh, A. Noshadi
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In this paper, an artificial neural network simulator is employed to carry out diagnosis and prognosis on electric motor as rotating machinery based on predictive maintenance. Vibration data of the primary failed motor including unbalance, misalignment and bearing fault were collected for training the neural network. Neural network training was performed for a variety of inputs and the motor condition was used as the expert training information. The main purpose of applying the neural network as an expert system was to detect the type of failure and applying preventive maintenance. The advantage of this study is for machinery Industries by providing appropriate maintenance that has an essential activity to keep the production process going at all processes in the machinery industry. Proper maintenance is pivotal in order to prevent the possible failures in operating system and increase the availability and effectiveness of a system by analyzing vibration monitoring and developing expert system.Keywords: Condition based monitoring, expert system, neural network, fault detection, vibration monitoring.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1990