Search results for: Mobility Management.

Authors: Rajdeep Niyogi

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The objective of the paper is twofold. First, to develop a formal framework for planning for mobile agents. A logical language based on a temporal logic is proposed that can express a type of tasks which often arise in network management. Second, to design a planning algorithm for such tasks. The aim of this paper is to study the importance of finding plans for mobile agents. Although there has been a lot of research in mobile agents, not much work has been done to incorporate planning ideas for such agents. This paper makes an attempt in this direction. A theoretical study of finding plans for mobile agents is undertaken. A planning algorithm (based on the paradigm of mobile computing) is proposed and its space, time, and communication complexity is analyzed. The algorithm is illustrated by working out an example in detail.

Keywords: Acting, computer network, mobile agent, mobile computing, planning, temporal logic.

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Authors: Mitsuhiro Taniyama, Yuu Hidaka, Masato Arai, Satoshi Kai, Hiromi Igawa, Hiroshi Yajima, Ryoichi Sasaki

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Along with the progress of our information society, various risks are becoming increasingly common, causing multiple social problems. For this reason, risk communications for establishing consensus among stakeholders who have different priorities have become important. However, it is not always easy for the decision makers to agree on measures to reduce risks based on opposing concepts, such as security, privacy and cost. Therefore, we previously developed and proposed the “Multiple Risk Communicator" (MRC) with the following functions: (1) modeling the support role of the risk specialist, (2) an optimization engine, and (3) displaying the computed results. In this paper, MRC program version 1.0 is applied to the personal information leakage problem. The application process and validation of the results are discussed.

Keywords: Decision Making, Personal Information Leakage Problem, Risk Communication, Risk Management

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Authors: Elena M. Capitanul, Carlos A. Nunes Cosenza, Walid El Moudani, Felix Mora Camino

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The construction of a new airport or the extension of an existing one requires massive investments and many times public private partnerships were considered in order to make feasible such projects. One characteristic of these projects is uncertainty with respect to financial and environmental impacts on the medium to long term. Another one is the multistage nature of these types of projects. While many airport development projects have been a success, some others have turned into a nightmare for their promoters. This communication puts forward a new approach for airport investment risk assessment. The approach takes explicitly into account the degree of uncertainty in activity levels prediction and proposes milestones for the different stages of the project for minimizing risk. Uncertainty is represented through fuzzy dual theory and risk management is performed using dynamic programming. An illustration of the proposed approach is provided.

Keywords: Airports, fuzzy logic, risk, uncertainty.

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Authors: Oulad Naoui Noureddine, Cherif ELAmine, Djehiche Abdelkader

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Water resources management includes several disciplines; the modeling of rainfall-runoff relationship is the most important discipline to prevent natural risks. There are several models to study rainfall-runoff relationship in watersheds. However, the majority of these models are not applicable in all basins of the world.  In this study, a new stochastic method called The Only Corresponding Competitor method (OCC) was used for the hydrological modeling of M’ZAB   Watershed (South East of Algeria) to adapt a few empirical models for any hydrological regime.  The results obtained allow to authorize a certain number of visions, in which it would be interesting to experiment with hydrological models that improve collectively or separately the data of a catchment by the OCC method.

Keywords: Empirical model, modeling, OCC, rainfall-runoff relationship.

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Authors: Huynh Quyet Thang, Vo Sy Nam

Abstract:

Schema matching plays a key role in many different applications, such as schema integration, data integration, data warehousing, data transformation, E-commerce, peer-to-peer data management, ontology matching and integration, semantic Web, semantic query processing, etc. Manual matching is expensive and error-prone, so it is therefore important to develop techniques to automate the schema matching process. In this paper, we present a solution for XML schema automated matching problem which produces semantic mappings between corresponding schema elements of given source and target schemas. This solution contributed in solving more comprehensively and efficiently XML schema automated matching problem. Our solution based on combining linguistic similarity, data type compatibility and structural similarity of XML schema elements. After describing our solution, we present experimental results that demonstrate the effectiveness of this approach.

Keywords: XML Schema, Schema Matching, SemanticMatching, Automatic XML Schema Matching.

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Authors: Leong Lee, Jennifer Leopold, Julia Albath, Alton Coalter

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As more people from non-technical backgrounds are becoming directly involved with large-scale ontology development, the focal point of ontology research has shifted from the more theoretical ontology issues to problems associated with the actual use of ontologies in real-world, large-scale collaborative applications. Recently the National Science Foundation funded a large collaborative ontology development project for which a new formal ontology model, the Ontology Abstract Machine (OAM), was developed to satisfy some unique functional and data representation requirements. This paper introduces the OAM model and the related algorithms that enable maintenance of an ontology that supports node-based user access. The successful software implementation of the OAM model and its subsequent acceptance by a large research community proves its validity and its real-world application value.

Keywords: Ontology, Abstract Machine, Ontology Editor, WebbasedOntology Management System.

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Authors: C. S. Mammas, A. Lazaris, A. S. Mamma-Graham, G. Kostopanagiotou, C. Lemonidou, J. Mantas, E. Patsouris

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Introduction: The process to build a better safety culture, methods of error analysis, and preventive measures, starts with an understanding of the effects when human factors engineering refer to remote microscopic diagnosis in surgery and specially in organ transplantation for the remote evaluation of the grafts. It has been estimated that even in well-organized transplant systems an average of 8% to 14% of the grafts (G) that arrive at the recipient hospitals may be considered as diseased, injured, damaged or improper for transplantation. Digital microscopy adds information on a microscopic level about the grafts in Organ Transplant (OT), and may lead to a change in their management. Such a method will reduce the possibility that a diseased G, will arrive at the recipient hospital for implantation. Aim: Ergonomics of Digital Microscopy (DM) based on virtual slides, on Telemedicine Systems (TS) for Tele-Pathological (TPE) evaluation of the grafts (G) in organ transplantation (OT). Material and Methods: By experimental simulation, the ergonomics of DM for microscopic TPE of Renal Graft (RG), Liver Graft (LG) and Pancreatic Graft (PG) tissues is analyzed. In fact, this corresponded to the ergonomics of digital microscopy for TPE in OT by applying Virtual Slide (VS) system for graft tissue image capture, for remote diagnoses of possible microscopic inflammatory and/or neoplastic lesions. Experimentation included: a. Development of an OTE-TS similar Experimental Telemedicine System (Exp.-TS), b. Simulation of the integration of TS with the VS based microscopic TPE of RG, LG and PG applying DM. Simulation of the DM based TPE was performed by 2 specialists on a total of 238 human Renal Graft (RG), 172 Liver Graft (LG) and 108 Pancreatic Graft (PG) tissues digital microscopic images for inflammatory and neoplastic lesions on four electronic spaces of the four used TS. Results: Statistical analysis of specialist‘s answers about the ability to diagnose accurately the diseased RG, LG and PG tissues on the electronic space among four TS (A,B,C,D) showed that DM on TS for TPE in OT is elaborated perfectly on the ES of a Desktop, followed by the ES of the applied Exp.-TS. Tablet and Mobile-Phone ES seem significantly risky for the application of DM in OT (p<.001). Conclusion: To make the largest reduction in errors and adverse events referring to the quality of the grafts, it will take application of human factors engineering to procurement, design, audit, and aware ness-raising activities. Consequently, it will take an investment in new training, people, and other changes to management activities for DM in OT. The simulating VS based TPE with DM of RG, LG and PG tissues after retrieval; seem feasible and reliable and dependable on the size of the electronic space of the applied TS, for remote prevention of diseased grafts from being retrieved and/or sent to the recipient hospital and for post-grafting and pre-transplant planning.

Keywords: Organ Transplantation, Tele-Pathology, Digital Microscopy, Virtual Slides.

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Authors: Eva Štěpánková

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The decision-making process is theoretically clearly defined. Generally, it includes the problem identification and analysis, data gathering, goals and criteria setting, alternatives development and optimal alternative choice and its implementation. In practice however, various modifications of the theoretical decision-making process can occur. The managers can consider some of the phases to be too complicated or unfeasible and thus they do not carry them out and conversely some of the steps can be overestimated. The aim of the paper is to reveal and characterize the perception of the individual phases of decision-making process by the managers. The research is concerned with managers in the military environment – commanders. Quantitative survey is focused cross-sectionally in the individual levels of management of the Ministry of Defence of the Czech Republic. On the total number of 135 respondents the analysis focuses on which of the decision-making process phases are problematic or not carried out in practice and which are again perceived to be the easiest. Then it is examined the reasons of the findings.

Keywords: Decision making, decision making process, decision problems.

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Authors: Elif Alaybeyoğlu, Y. Esra Albayrak

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Marketing establishes a communication network between producers and consumers. Nowadays, marketing approach is customer-focused and products are directly oriented to meet customer needs. Marketing, which is a long process, needs organization and management. Therefore strategic marketing planning becomes more and more important in today’s competitive conditions. Main focus of this paper is to evaluate pricing strategies and select the best pricing strategy solution while considering internal and external factors influencing the company’s pricing decisions associated with new product development. To reflect the decision maker’s subjective preference information and to determine the weight vector of factors (attributes), the fuzzy linear programming technique for multidimensional analysis of preference (LINMAP) under intuitionistic fuzzy (IF) environments is used.

Keywords: IF Sets, LINMAP, MAGDM, Marketing.

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Authors: Mohd Yusri Ibrahim

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Although it is known that interpersonal skills are essential for personal development, the debate however continues as to how to measure those skills, especially in youths. This study was conducted to develop a measurement model of interpersonal skills by suggesting three construct namely personal, skills and relationship; six function namely self, perception, listening, conversation, emotion and conflict management; and 30 behaviours as indicators. This cross-sectional survey by questionnaires was applied in east side of peninsula of Malaysia for 150 respondents, and analyzed by structural equation modelling (SEM) by AMOS. The suggested constructs, functions and indicators were consider accepted as measurement elements by observing on regression weight for standard loading, average variance extracted (AVE) for convergent validity, square root of AVE for discriminant validity, composite reliability (CR), and at least three fit indexes for model fitness. Finally, a measurement model of interpersonal skill for youth was successfully developed.

Keywords: Interpersonal communication, interpersonal skill, youth.

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Authors: C. V. Pietreanu, S. E. Zaharia, C. Dinu

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Hazard assessment and risks quantification are key components for estimating the impact of existing regulations. But since regulatory compliance cannot cover all risks in aviation, the authors point out that by studying causal factors and eliminating uncertainty, an accurate analysis can be outlined. The research debuts by making delimitations on notions, as confusion on the terms over time has reflected in less rigorous analysis. Throughout this paper, it will be emphasized the fact that the variation in human performance and organizational factors represent the biggest threat from an operational perspective. Therefore, advanced risk assessment methods analyzed by the authors aim to understand vulnerabilities of the system given by a nonlinear behavior. Ultimately, the mathematical modeling of existing hazards and risks by eliminating uncertainty implies establishing an optimal solution (i.e. risk minimization).

Keywords: Control, human factor, optimization, risk management, uncertainty.

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Authors: Gouri Prakash

Abstract:

One of the common problems encountered in software engineering is addressing and responding to the changing nature of requirements. While several approaches have been devised to address this issue, ranging from instilling resistance to changing requirements in order to mitigate impact to project schedules, to developing an agile mindset towards requirements, the approach discussed in this paper is one of conceptualizing the delta in requirement and modeling it, in order to plan a response to it. To provide some context here, change is first formally identified and categorized as either formal change or informal change. While agile methodology facilitates informal change, the approach discussed in this paper seeks to develop the idea of facilitating formal change. To collect, document meta-requirements that represent the phenomena of change would be a pro-active measure towards building a realistic cognition of the requirements entity that can further be harnessed in the software engineering process.

Keywords: Change Management, Agile methodology, Metarequirements

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Authors: Inchae Park, Byungun Yoon

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As open innovation has received increasingly attention in the management of innovation, the importance of identifying potential partnership is increasing. This paper suggests a methodology to identify the interested parties as one of Innovation intermediaries to enable open innovation with patent network. To implement the methodology, multi-stage patent citation analysis such as bibliographic coupling and information visualization method such as keyword vector mapping are utilized. This paper has contribution in that it can present meaningful collaboration keywords to identified potential partners in network since not only citation information but also patent textual information is used.

Keywords: Open innovation, partner selection, bibliographic coupling, Keyword vector mapping, patent network.

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Authors: Habibollah Javanmard

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In order to reduce cost, increase quality, and for timely supplying production systems has considerably taken the advantages of supply chain management and these advantages are also competitive. Selection of appropriate supplier has an important role in improvement and efficiency of systems. The models of supplier selection which have already been used by researchers have considered selection one or more suppliers from potential suppliers but in this paper selecting one supplier as partner from one supplier that have minimum one period supplying to buyer is considered. This paper presents a conceptual model for partner selection and application of Degree of Adoptive (DOA) model for final selection. The attributes weight in this model is prepared through AHP model. After making the descriptive model, determining the attributes and measuring the parameters of the adaptive is examined in an auto industry of Iran(Zagross Khodro co.) and results are presented.

Keywords: Partnership, Degree of Adaptive, AHP, SupplyChain.

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Authors: Ahmed Chalak Shakir, GuXuemai, Jia Min

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Recently, wireless sensor networks have been paid more interest, are widely used in a lot of commercial and military applications, and may be deployed in critical scenarios (e.g. when a malfunctioning network results in danger to human life or great financial loss). Such networks must be protected against human intrusion by using the secret keys to encrypt the exchange messages between communicating nodes. Both the symmetric and asymmetric methods have their own drawbacks for use in key management. Thus, we avoid the weakness of these two cryptosystems and make use of their advantages to establish a secure environment by developing the new method for encryption depending on the idea of code conversion. The code conversion-s equations are used as the key for designing the proposed system based on the basics of logic gate-s principals. Using our security architecture, we show how to reduce significant attacks on wireless sensor networks.

Keywords: logic gates, code conversions, Gray-code, and clustering.

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Authors: Thanomsin Chakreeves, Atichat Preittigun, Ajchara Phu-ang

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This paper presents a stakeholder analysis of agricultural drone policies that meet the government's goal of building an agricultural drone ecosystem in Thailand. Firstly, case studies from other countries are reviewed. The stakeholder analysis method and qualitative data from the interviews are then presented including data from the Institute of Innovation and Management, the Office of National Higher Education Science Research and Innovation Policy Council, agricultural entrepreneurs and farmers. Study and interview data are then employed to describe the current ecosystem and to guide the implementation of agricultural drone policies that are suitable for the ecosystem of Thailand. Finally, policy recommendations are then made that the Thai government should adopt in the future.

Keywords: Drone public policy, drone ecosystem, policy development, agricultural drone.

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Authors: Zaiton Samdin, Kasimu Abdu Bakori, Hamimah Hassan

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This paper attempts to investigate the factors that influence hotel managers- attitudes towards sustainable tourism practices (STP) in Kuala Lumpur and the state of Selangor in Malaysia. The study distributes 104 questionnaires to hotels ranging from one star to five-star categories including budget hotels. Out of this figure, 60 copies of the questionnaires were returned and analyzed. The finding revealed that of all the seven factors investigated, only the variables measuring incentives and knowledge have significantly influenced sustainable tourism practices in the country. Therefore, government and other green bodies within the country should continue to provide hotels with incentives for sound technologies. Moreover, the government agencies should continue to educate hoteliers on the relevance of environmental protection for the successful implementation of sustainable tourism practices.

Keywords: Attitude, incentive, knowledge, sustainable tourism practices

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Authors: Cherdvong Saengsupavanich

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The impact of a proposed pier on tidal current alteration was evaluated. The proposed pier location was in Salad Bay on Koa Kood Island, Trat province, Thailand, and was designed to accommodate passenger ships with a draft of less than 2 m. The study began with collecting necessary data, including bathymetric, water elevation and tidal current characteristics. The impact was assessed using a software package (MIKE21). Although the results showed that the pier would affect the existing current pattern, the change was determined to be insignificant, as the design of the piles for the pier provided sufficient spacing to let the current flow as freely as possible. Consequences of the altered current, such as seabed erosion, water stagnation, sediment deposition and navigational risk were assessed. Environmental mitigation measures might be necessary if the impacts were considered unacceptable.

Keywords: Environmental impact assessment, pier, tidal currentchange, coastal engineering and management

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Authors: Jan Ceselsky

Abstract:

Construction and reconstruction of settlements and individual municipalities, environmental management and the creation, deployment of the forces of production and building transport and technical equipment requires a large expenditure of material and human resources. That is why the economic aspects of the majority decision in these planes built in the foreground and are often decisive. Thereby but more serious is that the economic aspects of the settlement, the creation and function remain in their whole, unprocessed, and cannot speak of a set of individual techniques and methods traditional indicators and experiments with new approaches. This is true both at the level of the national economy, and in their own urban designs. Still a few remain identified specific economic shaping patterns of settlement and the less it is possible to speak of their control. Also practical assessing economics of specific solutions are often used non-apt indicators in addition to economics usually identifies with the lowest acquisition cost or high-intensity land use with little regard for functional efficiency and little studied much higher operating and maintenance costs".

Keywords: Investment, municipal engineering, value for money.

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Authors: S. M. Mirdamadi, S. Esmaeili, S. A. Tohidloo

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The main purpose of this research was to analyze Socio-Cultural obstacles of disseminating of nanotechnology in Iran's agricultural section. One hundred twenty eight out of a total of 190 researchers with different levels of expertise in and familiarity with nanotechnology were randomly selected and questionnaires completed by them. Face validity have been done by expert's suggestion and correction, reliability by using Cronbakh-Alpha formula. The results of a factor analysis showed variation for different factors. For cultural factors 19/475 percent, for management 13/139 percent, information factor 11/277 percent, production factor 9/703 percent, social factor 9/267 percent, and for attitude factor it became 8/947 percent. Also results indicated that socio-cultural factors were the most important obstacle for nanotechnology dissemination in agricultural section in Iran.

Keywords: Agriculture, Iran, nanotechnology, public perception, social-cultural obstacles.

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Authors: H. L. Chan, T. M. Choi, C. L. Hui, S. F. Ng

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In this study, we explore the use of information for inventory decision in the healthcare organization (HO). We consider the scenario when the HO can make use of the information collected from some correlated products to enhance its inventory planning. Motivated by our real world observations that HOs adopt RFID and bar-coding system for information collection purpose, we examine the effectiveness of these systems for inventory planning with Bayesian information updating. We derive the optimal ordering decision and study the issue of Pareto improvement in the supply chain. Our analysis demonstrates that RFID system will outperform the bar-coding system when the RFID system installation cost and the tag cost reduce to a level that is comparable with that of the barcoding system. We also show how an appropriately set wholesale pricing contract can achieve Pareto improvement in the HO supply chain.

Keywords: Efficient consumer response program, healthcare, inventory management, RFID system, bar-coding system.

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Authors: Chiara Verbano, Maria Crema, Karen Venturini

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The company-s ability to draw on a range of external sources to meet their needs for innovation, has been termed 'open innovation' (OI). Very few empirical analyses have been conducted on Small and Medium Enterprises (SMEs) to the extent that they describe and understand the characteristics and implications of this new paradigm. The study's objective is to identify and characterize different modes of OI, (considering innovation process phases and the variety and breadth of the collaboration), determinants, barriers and motivations in SMEs. Therefore a survey was carried out among Italian manufacturing firms and a database of 105 companies was obtained. With regard to data elaboration, a factorial and cluster analysis has been conducted and three different OI modes have emerged: selective low open, unselective open upstream, and mid- partners integrated open. The different behaviours of the three clusters in terms of determinants factors, performance, firm-s technology intensity, barriers and motivations have been analyzed and discussed.

Keywords: Open innovation, R&D management, SMEs.

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Authors: Farhad Namdari, Reza Sedaghati

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Economic dispatch (ED) has been considered to be one of the key functions in electric power system operation which can help to build up effective generating management plans. The practical ED problem has non-smooth cost function with nonlinear constraints which make it difficult to be effectively solved. This paper presents a novel heuristic and efficient optimization approach based on the new Bat algorithm (BA) to solve the practical non-smooth economic dispatch problem. The proposed algorithm easily takes care of different constraints. In addition, two newly introduced modifications method is developed to improve the variety of the bat population when increasing the convergence speed simultaneously. The simulation results obtained by the proposed algorithms are compared with the results obtained using other recently develop methods available in the literature.

Keywords: Non-smooth, economic dispatch, bat-inspired, nonlinear practical constraints, modified bat algorithm.

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Authors: Cláudio Santos, Madalena Araújo, Nuno Correia

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The inherent complexity in nowadays- business environments is forcing organizations to be attentive to the dynamics in several fronts. Therefore, the management of technological innovation is continually faced with uncertainty about the future. These issues lead to a need for a systemic perspective, able to analyze the consequences of interactions between different factors. The field of technology foresight has proposed methods and tools to deal with this broader perspective. In an attempt to provide a method to analyze the complex interactions between events in several areas, departing from the identification of the most strategic competencies, this paper presents a methodology based on the Delphi method and Quality Function Deployment. This methodology is applied in a sheet metal processing equipment manufacturer, as a case study.

Keywords: Competencies, Delphi Method, Quality Function Deployment, Technology Foresight.

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Authors: Yusuf Yasa, Erkan Mese

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This paper investigates the thermal issue of permanent magnet synchronous generator which is frequently used in direct drive gearless small-scale wind turbine applications. Permanent Magnet Synchronous Generator (PMSG) is designed with 2.5 kW continuous and 6 kW peak power. Then considering generator geometry, mechanical design of wind turbine is performed. Thermal analysis and optimization is carried out considering all wind turbine components to reach realistic results. This issue is extremely important in research and development (R&D) process for wind turbine applications.

Keywords: Direct drive, gearless wind turbine, permanent magnet synchronous generator (PMSG), small-scale wind turbine, thermal management.

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Authors: Mohammad Javad Kargar, Fatemeh Azimzadeh

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The vast amount of information on the World Wide Web is created and published by many different types of providers. Unlike books and journals, most of this information is not subject to editing or peer review by experts. This lack of quality control and the explosion of web sites make the task of finding quality information on the web especially critical. Meanwhile new facilities for producing web pages such as Blogs make this issue more significant because Blogs have simple content management tools enabling nonexperts to build easily updatable web diaries or online journals. On the other hand despite a decade of active research in information quality (IQ) there is no framework for measuring information quality on the Blogs yet. This paper presents a novel experimental framework for ranking quality of information on the Weblog. The results of data analysis revealed seven IQ dimensions for the Weblog. For each dimension, variables and related coefficients were calculated so that presented framework is able to assess IQ of Weblogs automatically.

Keywords: Information Quality, Weblog, Web Ranking, Web- Quality.

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

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

Keywords: Accountability, accounting, Islam, religiousorganization.

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Authors: Salvador Mandujano

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This paper describes the design and results of FROID, an outbound intrusion detection system built with agent technology and supported by an attacker-centric ontology. The prototype features a misuse-based detection mechanism that identifies remote attack tools in execution. Misuse signatures composed of attributes selected through entropy analysis of outgoing traffic streams and process runtime data are derived from execution variants of attack programs. The core of the architecture is a mesh of self-contained detection cells organized non-hierarchically that group agents in a functional fashion. The experiments show performance gains when the ontology is enabled as well as an increase in accuracy achieved when correlation cells combine detection evidence received from independent detection cells.

Keywords: Outbound intrusion detection, knowledge management, multiagent systems, ontology.

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Authors: Seongmin Yim

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The Korean government has applied preliminary feasibility study for a new R&D program over about $50 Million since 2008 as a part of official process in budget planning. The investigations of technology, policy, and economics are carried out separately to arrive at a definite result: whether a program is feasible or unfeasible. This paper describes the concept and check-points related to technological analysis from a preliminary evaluation’s stand-point. First of all, the fundamental concept of technological analysis in evaluation systems such as Program Assessment Rating Tool (PART) by Office of Management and Budget (OMB) and Evaluation Methods by Department of Energy (DOE) in the United States, the Green Book in the United Kingdom are reviewed. After the review, customized questionnaire for technological analysis are developed. Conclusively, limitations and further research directions are provided.

Keywords: Preliminary Feasibility Study, R&D Program, Evaluation System, Technological analysis, R&D Logic Analysis.

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Authors: Despina Galani, Efthymios Gravas, Antonios Stavropoulos

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Advances in information technology, recent changes in business environment, globalization, deregulation, privatization have made running a successful business more difficult than ever before. To remain successful and to be competitive have forced companies to react to the new changes in order to survive and succeed. The implementation of an Enterprise Resource planning (ERP) system improves information flow, reduce costs, establish linkage with suppliers and reduce response time to customer needs. This paper focuses on a sample of Greek companies, investigates the ERP market in Greece, the reasons why the Greek companies are investing in ERP systems, the benefits that users have achieved and the influence of ERP systems on the use of new accounting practices. The results indicate a greater level on information integration, flexibility in information access and greater functionality provided by ERP systems but little influence on the use of new accounting practices.

Keywords: Advanced Accounting Practices, EnterpriseResource Planning, Management Accounting.

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