Search results for: author's moral rights
173 Native Language Identification with Cross-Corpus Evaluation Using Social Media Data: 'Reddit'
Authors: Yasmeen Bassas, Sandra Kuebler, Allen Riddell
Abstract:
Native Language Identification is one of the growing subfields in Natural Language Processing (NLP). The task of Native Language Identification (NLI) is mainly concerned with predicting the native language of an author’s writing in a second language. In this paper, we investigate the performance of two types of features; content-based features vs. content independent features when they are evaluated on a different corpus (using social media data “Reddit”). In this NLI task, the predefined models are trained on one corpus (TOEFL) and then the trained models are evaluated on a different data using an external corpus (Reddit). Three classifiers are used in this task; the baseline, linear SVM, and Logistic Regression. Results show that content-based features are more accurate and robust than content independent ones when tested within corpus and across corpus.
Keywords: NLI, NLP, content-based features, content independent features, social media corpus, ML.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 416172 A Hybrid Genetic Algorithm for the Sequence Dependent Flow-Shop Scheduling Problem
Authors: Mohammad Mirabi
Abstract:
Flow-shop scheduling problem (FSP) deals with the scheduling of a set of jobs that visit a set of machines in the same order. The FSP is NP-hard, which means that an efficient algorithm for solving the problem to optimality is unavailable. To meet the requirements on time and to minimize the make-span performance of large permutation flow-shop scheduling problems in which there are sequence dependent setup times on each machine, this paper develops one hybrid genetic algorithms (HGA). Proposed HGA apply a modified approach to generate population of initial chromosomes and also use an improved heuristic called the iterated swap procedure to improve initial solutions. Also the author uses three genetic operators to make good new offspring. The results are compared to some recently developed heuristics and computational experimental results show that the proposed HGA performs very competitively with respect to accuracy and efficiency of solution.Keywords: Hybrid genetic algorithm, Scheduling, Permutationflow-shop, Sequence dependent
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1881171 Comparison of Artificial Neural Network Architectures in the Task of Tourism Time Series Forecast
Authors: João Paulo Teixeira, Paula Odete Fernandes
Abstract:
The authors have been developing several models based on artificial neural networks, linear regression models, Box- Jenkins methodology and ARIMA models to predict the time series of tourism. The time series consist in the “Monthly Number of Guest Nights in the Hotels" of one region. Several comparisons between the different type models have been experimented as well as the features used at the entrance of the models. The Artificial Neural Network (ANN) models have always had their performance at the top of the best models. Usually the feed-forward architecture was used due to their huge application and results. In this paper the author made a comparison between different architectures of the ANNs using simply the same input. Therefore, the traditional feed-forward architecture, the cascade forwards, a recurrent Elman architecture and a radial based architecture were discussed and compared based on the task of predicting the mentioned time series.Keywords: Artificial Neural Network Architectures, time series forecast, tourism.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1885170 Obstruction to Treatments Meeting International Standards for Lyme and Relapsing Fever Borreliosis Patients
Authors: J. Luché-Thayer, C. Perronne, C. Meseko
Abstract:
We reviewed how certain institutional policies and practices, as well as questionable research, are creating obstacles to care and informed consent for Lyme and relapsing fever Borreliosis patients. The interference is denying access to treatments that meet the internationally accepted standards as set by the Institute of Medicine. This obstruction to care contributes to significant human suffering, disability and negative economic effect across many nations and in many regions of the world. We note how evidence based medicine emphasizes the importance of clinical experience and patient-centered care and how these patients benefit significantly when their rights to choose among treatment options are upheld.
Keywords: Conflicts of interest, obstacles to healthcare accessibility, patient-centered care, the right to informed consent.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1224169 The Potency of Sandfish (Holothuria scraba) as a Source of Natural Aphrodisiacs
Authors: Etty Riani, Endang Gumbira-Said, Kashwar Syamsu, Kustiariyah, Kaseno, Muhammad Reza Cordova
Abstract:
Sandfish is one of marine biota that has a biomedicine (bioactive compound) potency. People in Gorontalo Province, Indonesia, have been sandfish as an aphrodisiac for men as it is believed that sandfish has a steroid hormone potency. This research aims at studying using the steroid hormone potency from every fraction of sandfish (meat and innards) and its activity of male reproduction (rooster) as an aphrodisiac. Steroid extraction was done using Touchstone and Kasparow method, and then it was utilized to study the effectiveness of bioassay of rooster. This research had five treatments and was done in complete randomized design. Based on Lieberman-Burchard and bioassay test, the author found that sandfish extract contains steroid hormone. Sandfish extract was able to enrich testosterone and cholesterol concentration in blood serum; fastening secondary reproduction characteristics of the rooster, and increasing growth as well as improving rooster’s comb. Therefore, sandfish steroid is potential to be used as an aphrodisiac for men.
Keywords: Aphrodisiac, sandfish, secondary reproduction characteristic, steroid.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4030168 Political Preconditions for National Values of the Kazakhstan Nation
Authors: Zhazira Kuanyshbayeva
Abstract:
Article is devoted to the problem of Kazakhstan people national values in the conditions of the Republic of Kazakhstan independence. Formation of ethnos national values is viewed as the mandatory constituent of this process in contemporary conditions. The article shows the dynamics of forming socialspiritual basis of Kazakhstan people-s national values. It depicts peculiarities of interethnic relations in poly-ethnic and multiconfessional Kazakhstan. The study reviews in every detail various directions of the state social policy development in the sphere of national values. It is aimed to consolidation of the society to achieve the shared objective, i.e. building democratic and civilized state. The author discloses peculiarities of ethnos national values development using specific sources. It is underlined that renewal and modernization of Kazakhstan society represents new stage in the national value development, and its typical feature is integration process based on peoples- friendship, cultural principles of interethnic communication.
Keywords: Interethnic relation, Kazakhstan people, national policy, national values.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1814167 The Relationship between Internal Corporate Social Responsibility and Organizational Commitment within the Banking Sector in Jordan
Authors: Al-bdour, A. Ali., Ellisha Nasruddin., Soh Keng Lin
Abstract:
This study attempts to investigate the relationship between internal CSR practices and organizational commitment based on the social exchange theory (SET). Specifically, we examine the impact of five dimensions of internal CSR practices on organizational commitment: health and safety, human rights, training and education, work life balance and workplace diversity. The proposed model was tested on a sample of 336 frontline employees within the banking sector in Jordan. Results showed that all internal CSR dimensions are significantly and positively related to affective and normative commitment. In addition, the findings of this study indicate that all internal CSR dimensions did not have a significant relationship with continuance commitment. Limitations of the study, directions for future research, and implications of the findings are discussed.Keywords: Internal CSR, organizational commitment, Jordan, banking sector.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9526166 Fundamental Variables of Final Account Closing Success in Construction Projects in Malaysia
Authors: Zarabizan Zakaria, Syuhaida Ismail, Aminah Md Yusof
Abstract:
Project management process starts from the planning stage up to the stage of completion (handover of buildings, preparation of the final accounts and the closing balance). Seeing as this process is not easy to be implemented efficiently and effectively, the issue of unsuccessful delivery as per contract in construction has become a major problem for construction projects. These issues have been blamed mainly on inefficient traditional construction practices that continue to dominate the current industry. This is due to several factors, such as environments of construction technology, sophisticated design and customer demand, that are constantly changing and influencing, either directly or indirectly, to the practice of management. Among the identified influences are physical environment, social environment, information environment, political and moral atmosphere. Therefore, this paper is emerged to determine the fundamental variables in the final account closing success in construction project. This aim can be achieved via its objectives of identifying the key constraints to the closing of final accounts in construction projects in Malaysia, investigating solutions to the identified constraints and analysing the relative levels of impact of the identified constraints. It is expected that this paper provides effective measures to avoid or at least reduce the problems in final account closing to the optimum level. It is also anticipated that the finding or outcome reported in this paper could address the unsuccessful contributors in final account closing and define tools for their mitigation for the better development of construction project.
Keywords: Fundamental variables, closing of final account, construction project, Malaysia.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3852165 First Principles Study of Structural and Elastic Properties of BaWO4 Scheelite Phase Structure under Pressure
Authors: A. Benmakhlouf, A. Bentabet
Abstract:
In this paper, we investigated the athermal pressure behavior of the structural and elastic properties of scheelite BaWO4 phase up to 7 GPa using the ab initio pseudo-potential method. The calculated lattice parameters pressure relation have been compared with the experimental values and found to be in good agreement with these results. Moreover, we present for the first time the investigation of the elastic properties of this compound using the density functional perturbation theory (DFPT). It is shown that this phase is mechanically stable up to 7 GPa after analyzing the calculated elastic constants. Other relevant quantities such as bulk modulus, pressure derivative of bulk modulus, shear modulus; Young’s modulus, Poisson’s ratio, anisotropy factors, Debye temperature and sound velocity have been calculated. The obtained results, which are reported for the first time to the best of the author’s knowledge, can facilitate assessment of possible applications of the title material.Keywords: Pseudo-potential method, pressure, structural and elastic properties, scheelite BaWO4 phase.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2116164 Sustainable Design Development for Thai Village-Based Manufacturing Products
Authors: Palang Wongtanasuporn
Abstract:
Rural villagers in Thailand have unique skill for producing craft using local materials. However, the appearance and function of their products are not suited to the demand of international market. The Thai government policy on sustainable economy emphasises the necessity to incorporate a design strategy that will draw out the unique qualities and add value to the products, while raising the satisfaction of international consumer. As an industrial designer, the author sees opportunities that design can enhance sustainability of Thai local products through the potentials that available in village-based enterprises. This research attempts to address, how best use design to practically solve the problems in the development of Thais product in. The privilege solution is expressed through the design of design strategy that supports sustain economic development of microenterprise in Thailand in the way that aligns with product design development. This consideration integrates together with global business outlook in the development of products from rural communities.
Keywords: Community Development, Sufficiency Economy Philosophy, Product Design, Strategy Management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2540163 Neuropedagogy as a Scientific Discipline: Interdisciplinary Description of the Theoretical Basis for the Development of a Research Field
Authors: M. Chojak
Abstract:
Recently, more and more scientific disciplines refer to research in the field of neurobiology. Interdisciplinary research procedures are created using modern methods of brain imaging. Neither did the pedagogues start looking for neuronal conditions for various processes. The publications began to show concepts such as ‘neuropedagogy’, ‘neuroeducation’, ‘neurodidactics’, ‘brain-friendly education’. They were and are still used interchangeably. In the offer of training for teachers, the topics of multiple intelligences or educational kinesiology began to be more and more popular. These and other ideas have been actively introduced into the curricula. To our best knowledge, the literature on the subject lacks articles organizing the new nomenclature and indicating the methodological framework for research that would confirm the effectiveness of the above-mentioned innovations. The author of this article tries to find the place for neuropedagogy in the system of sciences, define its subject of research, methodological framework and basic concepts. This is necessary to plan studies that will verify the so-called neuromyths.
Keywords: Brain, education, neuropedagogy, research.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1530162 Analysis of Stress Concentration and Deflectionin Isotropic and Orthotropic Rectangular Plates with Central Circular Hole under Transverse Static Loading
Authors: Nitin Kumar Jain
Abstract:
The distributions of stresses and deflection in rectangular isotropic and orthotropic plates with central circular hole under transverse static loading have been studied using finite element method. The aim of author is to analyze the effect of D/A ratio (where D is hole diameter and A is plate width) upon stress concentration factor (SCF) and deflection in isotropic and orthotropic plates under transverse static loading. The D/A ratio is varied from 0.01 to 0.9. The analysis is done for plates of isotropic and two different orthotropic materials. The results are obtained for three different boundary conditions. The variations of SCF and deflection with respect to D/A ratio are presented in graphical form and discussed. The finite element formulation is carried out in the analysis section of the ANSYS package.Keywords: Finite Element Method, SCF, Deflection, Plate, Boundary conditions
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3602161 Channels Splitting Strategy for Optical Local Area Networks of Passive Star Topology
Authors: Peristera Baziana
Abstract:
In this paper, we present a network configuration for a WDM LANs of passive star topology that assume that the set of data WDM channels is split into two separate sets of channels, with different access rights over them. Especially, a synchronous transmission WDMA access algorithm is adopted in order to increase the probability of successful transmission over the data channels and consequently to reduce the probability of data packets transmission cancellation in order to avoid the data channels collisions. Thus, a control pre-transmission access scheme is followed over a separate control channel. An analytical Markovian model is studied and the average throughput is mathematically derived. The performance is studied for several numbers of data channels and various values of control phase duration.Keywords: Access algorithm, channels division, collisions avoidance, wavelength division multiplexing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1014160 A Framework for Investigating Reverse Logistics Capability of E-Tailers
Authors: Wen-Shan Lin, Shu-Lu Hsu
Abstract:
Environmental concern and consumer rights have entailed e-tailers to adopt better strategies to facilitate product returns from customers. As the demand for reverse logistics (RL) continues to grow, little is known about what motivates e-tailers to enhance their RL capabilities and about the role RL capabilities plays in enabling e-tailers to achieve better customer satisfaction and economic performance. Based on resource-based theory and institutional theory, this article proposes that the following factors play a critical role in influencing the RL capability of e-tailers: (a) Financial resource commitment to RL, (b) managerial resource commitment to RL, and (c) institutional pressure to implement RL. Based on the role of these factors, the study provides a framework and propositions that serve to guide future research addressing the link among resources, institutional pressure, and RL capability.Keywords: Reverse logistics, e-tailing, resource-based theory, institutional theory.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1233159 Impacts of the Courtyard with Glazed Roof on House Winter Thermal Conditions
Authors: Bin Su
Abstract:
The 'wind-rain' house has a courtyard with glazed roof, which allows more direct sunlight to come into indoor spaces during the winter. The glazed roof can be partially opened or closed and automatically controlled to provide natural ventilation in order to adjust for indoor thermal conditions and the roof area can be shaded by reflective insulation materials during the summer. Two field studies for evaluating indoor thermal conditions of the two 'windrain' houses have been carried out by author in 2009 and 2010. Indoor and outdoor air temperature and relative humidity adjacent to floor and ceiling of the two sample houses were continuously tested at 15-minute intervals, 24 hours a day during the winter months. Based on field study data, this study investigates relationships between building design and indoor thermal condition of the 'windrain' house to improve the future house design for building thermal comfort and energy efficiencyKeywords: Courtyard, house design, indoor thermal comfort, 'wind-rain' house
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1696158 After Schubert’s Winterreise: Contemporary Aesthetic Journeys
Authors: Maria de Fátima Lambert
Abstract:
Following previous studies about Writing and Seeing, this paper focuses on the aesthetic assumptions within the concept of Winter Journey (Voyage d’Hiver/Winterreise) both in Georges Perec’s Saga and the Oulipo Group vis-à-vis with the creations by William Kentridge and Michael Borremans. The aesthetic and artistic connections are widespread. Nevertheless, we can identify common poetical principles shared by these different authors, not only according to the notion of ekphrasis, but also following the procedures of contemporary creation in literature and visual arts. The analysis of the ongoing process of the French writers as individuals and as group and the visual artists’ acting might contribute for another crossed definition of contemporary conception. The same title/theme was a challenge and a goal for them. Let’s wonder how deep the concept encouraged them and which symbolic upbringings were directing their poetical achievements. The idea of an inner journey became the main point, and got “over” and “across” a shared path worth to be followed. The authors were chosen due to the resilient contents of their visual and written images, and looking for the reasons that might had driven their conceptual basis to be. In Pérec’s “Winter Journey” as for the following fictions by Jacques Roubaud, Hervé le Tellier, Jacques Jouet and Hugo Vernier (that emerges from Perec’s fiction and becomes a real author) powerful aesthetic and enigmatic reflections grow connected with a poetic (and aesthetic) understanding of Walkscapes. They might be assumed as ironic fictions and poetical drifts. Outstanding from different logics, the overwhelming impact of Winterreise Lied by Schubert after Wilhelm Müller’s poems is a major reference in present authorship creations. Both Perec and Oulipo’s author’s texts are powerfully ekphrastic, although we should not forget they follow goals, frameworks and identities. When acting as a reader, they induce powerful imageries - cinematic or cinematographic - that flow in our minds. It was well-matched with William Kentridge animated video Winter Journey (2014) and the creations (sharing the same title) of Michael Borremans (2014) for the KlaraFestival, Bozar, Cité de la musique, in Belgium. Both were taken by the foremost Schubert’s Winterreise. Several metaphors fulfil new Winter Journeys (or Travels) that were achieved in contemporary art and literature, as it once succeeded in the 19th century. Maybe the contemporary authors and artists were compelled by the consciousness of nothingness, although outstanding different aesthetics and ontological sources. The unbearable knowledge of the road’s end, and also the urge of fulfilling the void might be a common element to all of them. As Schopenhauer once wrote, after all, Art is the only human subjective power that we can call upon in life. These newer aesthetic meanings, released from these winter journeys are surely open to wider approaches that might happen in other poetic makings to be.Keywords: Aesthetic, Voyage d’Hiver, Georges Perec & Oulipo, Schubert's Winterreise, William Kentridge & Michael Borremans.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 453157 Visualization of Code Clone Detection Results and the Implementation with Structured Data
Authors: Kazuaki Maeda
Abstract:
This paper describes a code clone visualization method, called FC graph, and the implementation issues. Code clone detection tools usually show the results in a textual representation. If the results are large, it makes a problem to software maintainers with understanding them. One of the approaches to overcome the situation is visualization of code clone detection results. A scatter plot is a popular approach to the visualization. However, it represents only one-to-one correspondence and it is difficult to find correspondence of code clones over multiple files. FC graph represents correspondence among files, code clones and packages in Java. All nodes in FC graph are positioned using force-directed graph layout, which is dynami- cally calculated to adjust the distances of nodes until stabilizing them. We applied FC graph to some open source programs and visualized the results. In the author’s experience, FC graph is helpful to grasp correspondence of code clones over multiple files and also code clones with in a file.
Keywords: code clone detection, program comprehension, software maintenance, visualization
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1513156 Qualitative Case Study Research in Accounting: Challenges and Prospects the Libyan Case Study
Authors: Bubaker F. Shareia
Abstract:
Much of the literature on research design has focused on research conducted in developed, uni-cultural or primarily English speaking countries. Studies of qualitative case study research, the challenges, and prospects have been embedded in Western/Eurocentric society and social theories. Although there have been some theoretical studies, few empirical studies have been conducted to explore the nature of the challenges of qualitative case study in developing countries. These challenges include accessibility to organizations, conducting interviews in developing countries, accessing documents and observing official meetings, language and cultural challenges, the use of consent forms, issues affecting access to companies, respondent issues, and data analysis. The author, while conducting qualitative case study research in Libya, faced all these issues. The discussion in this paper examines these issues in order to make a contribution toward the literature in this area.Keywords: Accounting, Libya, culture, language, developing countries, qualitative case study.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2286155 Musical Notation Reading versus Alphabet Reading - Comparison and Implications for Teaching Music Reading to Students with Dyslexia
Authors: Ora Geiger
Abstract:
This paper discusses the question whether a person diagnosed with dyslexia will necessarily have difficulty in reading musical notes. The author specifies the characteristics of alphabet reading in comparison to musical notation reading, and concludes that there should be no contra-indication for teaching standard music reading to children with dyslexia if an appropriate process is offered. This conclusion is based on a long term case study and relies on two main characteristics of music reading: (1) musical notation system is a systematic, logical, relative set of symbols written on a staff; and (2) music reading learning connected with playing a musical instrument is a multi-sensory activity that combines sight, hearing, touch, and movement. The paper describes music reading teaching procedures, using soprano recorders, and provides unique teaching methods that have been found to be effective for students who were diagnosed with dyslexia. It provides theoretical explanations in addition to guidelines for music education practices.Keywords: Alphabet reading, music reading, multisensory teaching method, dyslexia, recorder playing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2129154 Retaining Users in a Commercially-Supported Social Network
Authors: Sasiphan Nitayaprapha
Abstract:
A commercially-supported social network has become an emerging channel for an organization to communicate with and provide services to customers. The success of the commercially-supported social network depends on the ability of the organization to keep the customers in participating in the network. Drawing from the theories of information adoption, information systems continuance, and web usability, the author develops a model to explore how a commercially-supported social network can encourage customers to continue participating and using the information in the network. The theoretical model will be proved through an online survey of customers using the commercially-supported social networking sites of several high technology companies operating in the same sector. The result will be compared with previous studies to learn about the explanatory power of the research model, and to identify the main factors determining users’ intention to continue using a commercially-supported social network. Theoretical and practical implications and limitations are discussed.
Keywords: Social network, Information adoption, Information systems continuance, Web usability, User satisfaction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1895153 The Announcer Trainee Satisfaction by National Broadcasting and Telecommunications Commission of Thailand
Authors: Nareenad Panbun
Abstract:
The objective is to study the knowledge utilization from the participants of the announcer training program by National Broadcasting and Telecommunications Commission (NBTC). This study is a quantitative research based on surveys and self-answering questionnaires. The population of this study is 100 participants randomly chosen by non-probability sampling method. The results have shown that most of the participants were satisfied with the topics of general knowledge about the broadcasting and television business for 37 people representing 37%, followed by the topics of broadcasting techniques. The legal issues, consumer rights, television business ethics, and credibility of the media are, in addition to the media's role and responsibilities in society, the use of language for successful communication. Therefore, the communication language skills are the most important for all of the trainees and will also build up the image of the broadcasting center.
Keywords: Announcer training program, participant, requirements announced, theory of utilization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 753152 A Flipped Classroom Approach for Non-Science Majors
Authors: Nidhi Gadura
Abstract:
To ensure student success in a non-majors biology course, a flipped classroom pedagogical approach was developed and implemented. All students were assigned online lectures to listen to before they come to class. A three hour lecture was split into one hour of online component, one hour of in class lecture and one hour of worksheets done by students in the classroom. This deviation from a traditional 3 hour in class lecture has resulted in increased student interest in science as well as better understanding of difficult scientific concepts. A pre and post survey was given to measure the interest in the subject and grades were used to measure the success rates. While the overall grade average did not change dramatically, students reported a much better appreciation of biology. Also, students overwhelmingly like the use of worksheets in class to help them understand the concepts. They liked the fact that they could listen to lectures at their own pace on line and even repeat if needed. The flipped classroom approach turned out to work really well our non-science majors and the author is ready to implement this in other classrooms.
Keywords: Flipped classroom, non-science majors, pedagogy, technological pedagogical model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2060151 Certain Important Aspects of Cost Contribution Arrangements in Financial Management
Authors: Tomáš Brabenec
Abstract:
Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spend by associated enterprises on developing producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main purpose of joint research and development, producing or obtaining benefits is to lower these costs as much as possible or to maximize the benefits. In this article is mentioned the problematic of transfer pricing and arm's length principle with connection of CCAs, CSAs. Next, there is mentioned how to settle participation shares of the total cost and benefits contributions with respect to the OECD Transfer pricing for MNEs Guidelines and with respect to other significant regulations.Keywords: Arm's length principle, Cost contribution arrangements, Cost sharing agreements, Reasonable anticipated benefits, Relevant costs, Transfer prices.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3660150 Factors of Effective Business Software Systems Development and Enhancement Projects Work Effort Estimation
Authors: Beata Czarnacka-Chrobot
Abstract:
Majority of Business Software Systems (BSS) Development and Enhancement Projects (D&EP) fail to meet criteria of their effectiveness, what leads to the considerable financial losses. One of the fundamental reasons for such projects- exceptionally low success rate are improperly derived estimates for their costs and time. In the case of BSS D&EP these attributes are determined by the work effort, meanwhile reliable and objective effort estimation still appears to be a great challenge to the software engineering. Thus this paper is aimed at presenting the most important synthetic conclusions coming from the author-s own studies concerning the main factors of effective BSS D&EP work effort estimation. Thanks to the rational investment decisions made on the basis of reliable and objective criteria it is possible to reduce losses caused not only by abandoned projects but also by large scale of overrunning the time and costs of BSS D&EP execution.Keywords: Benchmarking data, business software systems development and enhancement projects, effort estimation, software engineering economics, software functional size measurement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1542149 Multiple Intelligences Development of Athletes: Examination on Dominant Intelligences
Authors: Wei-ting, Hsu Hong-shih, Chou Wen-chang, Chen
Abstract:
The study attempted to identify the dominant intelligences of athletes by comparing the developmental differences of multiple intelligences between athletes and non-athletes. The weekly specialized training hours and years of specialized training was examined to see how it can predict the dominant intelligence with the age factor controlled. There were 355 participants in the research (202 athletes and 153 non-athletes). Collected data were analyzed with one-way MANOVA and multiple hierarchical regression. The results suggested the dominant intelligences of athletes were Interpersonal Intelligence, Bodily-Kinesthetic Intelligence, and Intrapersonal Intelligence. The weekly specialized training hours and years of specialized training could effectively predict the Interpersonal Intelligence, Bodily-Kinesthetic Intelligence, and Intrapersonal Intelligence of athletes. The author suggested the future studies could focus on the theory construction of weekly specialized training and years of specialized training. Also, the studies on using “Bridge strategy" by the athletes to guide disadvantage intelligences with dominant intelligences are highly valued.Keywords: non-athletes, academic achievement, Multiple Intelligences Theory
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3303148 Improved Weighted Matching for Speaker Recognition
Authors: Ozan Mut, Mehmet Göktürk
Abstract:
Matching algorithms have significant importance in speaker recognition. Feature vectors of the unknown utterance are compared to feature vectors of the modeled speakers as a last step in speaker recognition. A similarity score is found for every model in the speaker database. Depending on the type of speaker recognition, these scores are used to determine the author of unknown speech samples. For speaker verification, similarity score is tested against a predefined threshold and either acceptance or rejection result is obtained. In the case of speaker identification, the result depends on whether the identification is open set or closed set. In closed set identification, the model that yields the best similarity score is accepted. In open set identification, the best score is tested against a threshold, so there is one more possible output satisfying the condition that the speaker is not one of the registered speakers in existing database. This paper focuses on closed set speaker identification using a modified version of a well known matching algorithm. The results of new matching algorithm indicated better performance on YOHO international speaker recognition database.Keywords: Automatic Speaker Recognition, Voice Recognition, Pattern Recognition, Digital Audio Signal Processing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1732147 Evolution of Fuzzy Neural Networks Using an Evolution Strategy with Fuzzy Genotype Values
Authors: Hidehiko Okada
Abstract:
Evolution strategy (ES) is a well-known instance of evolutionary algorithms, and there have been many studies on ES. In this paper, the author proposes an extended ES for solving fuzzy-valued optimization problems. In the proposed ES, genotype values are not real numbers but fuzzy numbers. Evolutionary processes in the ES are extended so that it can handle genotype instances with fuzzy numbers. In this study, the proposed method is experimentally applied to the evolution of neural networks with fuzzy weights and biases. Results reveal that fuzzy neural networks evolved using the proposed ES with fuzzy genotype values can model hidden target fuzzy functions even though no training data are explicitly provided. Next, the proposed method is evaluated in terms of variations in specifying fuzzy numbers as genotype values. One of the mostly adopted fuzzy numbers is a symmetric triangular one that can be specified by its lower and upper bounds (LU) or its center and width (CW). Experimental results revealed that the LU model contributed better to the fuzzy ES than the CW model, which indicates that the LU model should be adopted in future applications of the proposed method.
Keywords: Evolutionary algorithm, evolution strategy, fuzzy number, feedforward neural network, neuroevolution.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1546146 IT/IS Organisation Design in the Digital Age – A Literature Review
Authors: Dominik Krimpmann
Abstract:
Information technology and information systems are currently at a tipping point. The digital age fundamentally transforms a large number of industries in the ways they work. Lines between business and technology blur. Researchers have acknowledged that this is the time in which the IT/IS organisation needs to re-strategize itself. In this paper, the author provides a structured review of the IS and organisation design literature addressing the question of how the digital age changes the design categories of an IT/IS organisation design. The findings show that most papers just analyse single aspects of either IT/IS relevant information or generic organisation design elements but miss a holistic ‘big-picture’ onto an IT/IS organisation design. This paper creates a holistic IT/IS organisation design framework bringing together the IS research strand, the digital strand and the generic organisation design strand. The research identified four IT/IS organisation design categories (strategy, structure, processes and people) and discusses the importance of two additional categories (sourcing and governance). The authors findings point to a first anchor point from which further research needs to be conducted to develop a holistic IT/IS organisation design framework.
Keywords: IT/IS strategy, IT/IS organisation design, digital age, organisational effectiveness, literature review.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3745145 Comprehensive Evaluation on Land Supply System Performance: In Terms of System Transformation
Abstract:
This evaluation of land supply system performance in China shall examine the combination of government functions and national goals in order to perform a cost-benefit analysis of system results. From the author's point of view, it is most productive to evaluate land supply system performance at moments of system transformation for the following reasons. The behavior and input-output change of beneficial results at different times can be observed when the system or policy changes and system performance can be evaluated through a cost-benefit analysis during the process of system transformation. Moreover, this evaluation method can avoid the influence of land resource endowment. Different land resource endowment methods and different economy development periods result in different systems. This essay studies the contents, principles and methods of land supply system performance evaluation. Taking Beijing as an example, this essay optimizes and classifies the land supply index, makes a quantitative evaluation of land supply system performance through principal component analysis (PCA), and finally analyzes the factors that influence land supply system performance at times of system transformation.Keywords: Land supply, System performance, System transformation
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1309144 A Study on Application of Elastic Theory for Computing Flexural Stresses in Preflex Beam
Authors: Nasiri Ahmadullah, Shimozato Tetsuhiro, Masayuki Tai
Abstract:
This paper presents the step-by-step procedure for using Elastic Theory to calculate the internal stresses in composite bridge girders prestressed by the Preflexing Technology, called Prebeam in Japan and Preflex beam worldwide. Elastic Theory approaches preflex beams the same way as it does the conventional composite girders. Since preflex beam undergoes different stages of construction, calculations are made using different sectional and material properties. Stresses are calculated in every stage using the properties of the specific section. Stress accumulation gives the available stress in a section of interest. Concrete presence in the section implies prestress loss due to creep and shrinkage, however; more work is required to be done in this field. In addition to the graphical presentation of this application, this paper further discusses important notes of graphical comparison between the results of an experimental-only research carried out on a preflex beam, with the results of simulation based on the elastic theory approach, for an identical beam using Finite Element Modeling (FEM) by the author.
Keywords: Composite girder, elastic theory, preflex beam, prestressing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 908