Search results for: business students
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2308

Search results for: business students

568 How to Improve Teaching and Learning Strategies through Educational Research: An Experience of Peer Observation in Legal Education

Authors: L. Mortari, A. Bevilacqua, R. Silva

Abstract:

The experience presented in this paper aims to understand how educational research can support the introduction and optimization of teaching innovations in legal education. In this increasingly complex context, a strong need to introduce paths aimed at acquiring not only professional knowledge and skills but also reflective, critical and problem-solving skills emerges. Through a peer observation intertwined with an analysis of discursive practices, researchers and the teacher worked together through a process of participatory and transformative accompaniment whose objective was to promote the active participation and engagement of students in learning processes, an element indispensable to work in the more specific direction of strengthening key competences. This reflective faculty development path led the teacher to activate metacognitive processes, becoming thus aware of the strengths and areas of improvement of his teaching innovation.

Keywords: Discursive analysis, faculty development, legal education, peer observation, teaching innovation.

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567 The Alterations of Some Pancreas Gland Hormones after an Aerobic Strenuous Exercise in Male Students

Authors: M. Javad Pourvaghar, A. Reza Shahsavar

Abstract:

The alterations in pancreas gland secretion hormones following an aerobic and exhausting exercise was the purpose of this study. Sixteen healthy men participated in the study. The blood samples of these participants were taken in four stages under fasting condition. The first sample was taken before Bruce exhausting and aerobic test, the second sample was taken after Bruce exercise and the third and forth stages samples were taken 24 and 48 hours after the exercises respectively. The final results indicated that a strenuous aerobic exercise can have a significant effect on glucagon and insulin concentration of blood serum. The increase in blood serum insulin was higher after 24 and 48 hours. It seems that an intensive exercise has little effect on changes in glucagon concentration of blood serum. Also, disorder in secretion in glucagon and insulin concentration of serum disturbs athletes- exercise.

Keywords: Intensive Exercise, Bruce Protocol, Glucagon, Insulin

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566 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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565 Graphical Password Security Evaluation by Fuzzy AHP

Authors: Arash Habibi Lashkari, Azizah Abdul Manaf, Maslin Masrom

Abstract:

In today's day and age, one of the important topics in information security is authentication. There are several alternatives to text-based authentication of which includes Graphical Password (GP) or Graphical User Authentication (GUA). These methods stems from the fact that humans recognized and remembers images better than alphanumerical text characters. This paper will focus on the security aspect of GP algorithms and what most researchers have been working on trying to define these security features and attributes. The goal of this study is to develop a fuzzy decision model that allows automatic selection of available GP algorithms by taking into considerations the subjective judgments of the decision makers who are more than 50 postgraduate students of computer science. The approach that is being proposed is based on the Fuzzy Analytic Hierarchy Process (FAHP) which determines the criteria weight as a linear formula.

Keywords: Graphical Password, Authentication Security, Attack Patterns, Brute force attack, Dictionary attack, Guessing Attack, Spyware attack, Shoulder surfing attack, Social engineering Attack, Password Entropy, Password Space.

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564 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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563 Why I Trust My Father? : In the Eyes of Malaysian Adolescents

Authors: Jasmine Adela Mutang, Alfred Chan Huan Zhi, Norzihan Ayub, Chua Bee Seok, Rosnah Ismail, Ooh Siew Ling, Uichol Kim

Abstract:

This study aims to investigate how much both son and daughter trust their father and what are the underlying reasons they trust their father. The results revealed five main reasons why Malaysian adolescents trust their father. Those reasons are related to the role of father, father-child relationship, father-s characteristics, father-s nurturing nature and father-s attitude and behavior. A total of 1022 students (males = 241, females = 781) from one of public university in Sabah, Malaysia participated in the study. The participants completed open-ended questionnaires developed by Kim (2008), asking how much the adolescents trust their father, and the reasons why they trust their father. The data was analysed by using the indigenous psychology method proposed by [1] Findings of this study revealed the pattern of trust towards father for both Malaysian male and female adolescents. The results contributed new information about Malaysian adolescents- trust towards their father form the indigenous context. The implications of finding will be discussed.

Keywords: Adolescent, Father-child relationship, Indigenous Psychology, Trust.

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562 The Relationship between Iranian EFL Learners' Multiple Intelligences and Their Performance on Grammar Tests

Authors: Rose Shayeghi, Pejman Hosseinioun

Abstract:

The Multiple Intelligences theory characterizes human intelligence as a multifaceted entity that exists in all human beings with varying degrees. The most important contribution of this theory to the field of English Language Teaching (ELT) is its role in identifying individual differences and designing more learnercentered programs. The present study aims at investigating the relationship between different elements of multiple intelligence and grammar scores. To this end, 63 female Iranian EFL learner selected from among intermediate students participated in the study. The instruments employed were a Nelson English language test, Michigan Grammar Test, and Teele Inventory for Multiple Intelligences (TIMI). The results of Pearson Product-Moment Correlation revealed a significant positive correlation between grammatical accuracy and linguistic as well as interpersonal intelligence. The results of Stepwise Multiple Regression indicated that linguistic intelligence contributed to the prediction of grammatical accuracy.

Keywords: Multiple intelligence, grammar, ELT, EFL, TIMI.

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

Authors: Marco Bötel, Tobias Gelau, Wendelin Gross

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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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560 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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559 A Model Suggestion on Competitiveness and Sustainability of SMEs in Developing Countries

Authors: Ahmet Diken, Tahsin Karabulut

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The factor which developing countries are in need is capital. Such countries make an effort to increase their income in order to meet their expenses for employment, infrastructure, superstructure investments, education, health and defense. The sole income of the countries is taxes collected from businesses. The businesses should drive profit and return in order to be able to toll. In a world where competition exists, different strategies may be followed by business in developing countries and they must specify their target markets. İn order to minimize cost and maximize profit, SMEs have to concentrate on target markets and select cost oriented strategy. In this study, a theoretical model is suggested that SME firms have to act as cluster between each other, and also must be optimal provider for large scale firms. SMEs’ policy must be supported by public. This relationship can benefit large scale firms to have brand over the world, and this organization increases value added for developing countries.

Keywords: Competitiveness, sustainability, SMEs, developing countries.

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558 Role of Direct and Secondary Traumatic Experience on Later Functioning

Authors: Pamela L. Knox, Linda R. Guthrie

Abstract:

Trauma in early life is widely regarded as a cause for adult mental health problems. This study explores the role of secondary trauma on later functioning in a sample of 359 university students enrolled in undergraduate psychology classes in the United States. Participants were initially divided into four groups based on 1) having directly experienced trauma (assaultive violence), 2) having directly experienced trauma and secondary traumatization through the unanticipated death of a close friend or family member or witnessing of an injury or shocking even), 3) having no experience of direct trauma but having experienced indirect trauma (secondary trauma), or 4) reporting no exposure. Participants completed a battery of measures on concepts associated with psychological functioning which included measures of psychological well-being, problem solving, coping and resiliency. Findings discuss differences in psychological functioning and resilience based on participants who experienced secondary traumatization and assaultive violence versus secondary traumatization alone.

Keywords: Psychological Functioning, Resiliency, Trauma, Abuse

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557 Improving University Operations with Data Mining: Predicting Student Performance

Authors: Mladen Dragičević, Mirjana Pejić Bach, Vanja Šimičević

Abstract:

The purpose of this paper is to develop models that would enable predicting student success. These models could improve allocation of students among colleges and optimize the newly introduced model of government subsidies for higher education. For the purpose of collecting data, an anonymous survey was carried out in the last year of undergraduate degree student population using random sampling method. Decision trees were created of which two have been chosen that were most successful in predicting student success based on two criteria: Grade Point Average (GPA) and time that a student needs to finish the undergraduate program (time-to-degree). Decision trees have been shown as a good method of classification student success and they could be even more improved by increasing survey sample and developing specialized decision trees for each type of college. These types of methods have a big potential for use in decision support systems.

Keywords: Data mining, knowledge discovery in databases, prediction models, student success.

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556 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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555 Street Network in Bandung City, Indonesia: Comparison between City Center and New Commercial Area

Authors: Siska Soesanti, Norihiro Nakai

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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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554 Buddha Images in Mudras Representing Days of a Week: Tactile Texture Design for the Blind

Authors: Chantana Insra

Abstract:

The research “Buddha Images in Mudras Representing Days of a Week: Tactile Texture Design for the Blind” aims to provide original tactile format to institutions for the blind, as supplementary textbooks, to accumulate Buddhist knowledge, so that it could be extracurricular learning. The research studied on 33 students with both total and partial blindness, the latter with the ability to read Braille’s signs, of elementary 4 – 6, who are pursuing their studies on the second semester of the academic year 2013 at Bangkok School for the Blind. The researcher opted samples specifically, studied data acquired from both documents and fieldworks. Those methods must be related to the blind, tactile format production, and Buddha images in mudras representing days of a week. Afterwards, the formats will be analyzed and designed so that there would be 8 format pictures of Buddha images in mudras representing days of the week. Experts will next evaluate the media and try out.

Keywords: Blind, tactile texture, Thai Buddha images in Mudras representing days of the week.

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553 Islamic Corporate Social Responsibility, Corporate Reputation and Performance

Authors: Roshayani Arshad, Suaini Othman, Rohana Othman

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

Authors: Nataša Šarlija, Sanja Pfeifer

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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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551 A Positioning Matrix to Assess and to Develop CSR Strategies

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

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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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550 Implementation of Cloud Customer Relationship Management in Banking Sector: Strategies, Benefits and Challenges

Authors: Ngoc Dang Khoa Nguyen, Imran Ali

Abstract:

The cloud customer relationship management (CRM) has emerged as an innovative tool to augment the customer satisfaction and performance of banking systems. Cloud CRM allows to collect, analyze and utilize customer-associated information and update the systems, thereby offer superior customer service. Cloud technologies have invaluable potential to ensure innovative customer experiences, successful collaboration, enhanced speed to marketplace and IT effectiveness. As such, many leading banks have been attracted towards adoption of such innovative and customer-driver solutions to revolutionize their existing business models. Chief Information Officers (CIOs) are already implemented or in the process of implementation of cloud CRM. However, many organizations are still reluctant to take such initiative due to the lack of information on the factors influencing its implementation. This paper, therefore, aims to delve into the strategies, benefits and challenges intertwined in the implementation of cloud CRM in banking sector and provide reliable solutions.

Keywords: Banking sector, cloud computing, cloud CRM, strategy.

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549 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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548 The Differences in Normative Beliefs among Schoolchildren with Reactive, Proactive, Reactive-Proactive Aggression, and without Aggression

Authors: Annis Lai Chu Fung

Abstract:

This study is to fill up a research gap on examining the differences in normative beliefs (namely acceptance of weaknesses, acceptance of provoked aggression, and acceptance of unprovoked aggression) among different subtypes of aggressors and non-aggressors (reactive aggressors, proactive aggressors, reactive-proactive aggressors, and non-aggressors). 2,236 students (1,372 males and 864 females), aged from 11 to 18, completed a self-reported questionnaire. Results revealed that (a) schoolchildren with reactive-proactive aggression have the highest acceptance of provoked aggression, the highest acceptance of unprovoked aggression, and the lowest acceptance of weakness; (b) schoolchildren with proactive aggression have higher acceptance of unprovoked aggression and lower acceptance of weakness than reactive aggressors; and (c) schoolchildren without aggression have the lowest acceptance of provoked aggression, the lowest acceptance of unprovoked aggression, and the highest acceptance of weakness.

Keywords: Normative belief, schoolchildren, reactive, proactive, aggression.

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547 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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546 Himmapan Creatures: The Tactile Texture Designed for the Blind

Authors: Chantana Insra

Abstract:

The main purpose of this research aimed to create tactile texture designed media for the blind used for extra learning outside classrooms in order to enhance imagination of the blind about Himmapan creatures, furthermore, the main objective of the research focused on improving the visual disabled perception to be equal to normal people. The target group of the research is blinded students studying in The Bangkok school for the blind between grade 4-6 in the second semester of 2011 who are able to read the braille language. The research methodology consisted of the field study and the documentary study related to the blind, tactile texture designed media and Himmapan creatures. 10 pictures of tactile texture designed media were created in the designing process which began after the analysis had conducted based the primary and secondary data. The works had presented to experts in the visual disabled field who evaluated the works. After approval, the works used as prototype to teach the blind. KeywordsBlind, Himmapan Creatures, Tactile Texture.

Keywords: Blind, Himmapan Creatures, Tactile Texture.

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545 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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544 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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543 Digital Terrestrial Broadcasting Technologies and Implementation Status

Authors: Nerey H. Mvungi, Justinian Anatory, Fatuma Simba

Abstract:

Digital broadcasting has been an area of active research, development, innovation and business models development in recent years. This paper presents a survey on the characteristics of the digital terrestrial television broadcasting (DTTB) standards, and implementation status of DTTB worldwide showing the standards adopted. It is clear that only the developed countries and some in the developing ones shall be able to beat the ITU set analogue to digital broadcasting migration deadline because of the challenges that these countries faces in digitizing their terrestrial broadcasting. The challenges to keep on track the DTTB migration plan are also discussed in this paper. They include financial, technology gap, policies alignment with DTTB technology, etc. The reported performance comparisons for the different standards are also presented. The interesting part is that the results for many comparative studies depends to a large extent on the objective behind such studies, hence counter claims are common.

Keywords: Digital terrestrial television broadcasting (DTTB) technologies, DTTB standards comparison, DTTB implementation.

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542 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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541 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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540 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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539 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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