Search results for: information technology strategy

Authors: Nazleeni S. Haron, Mohd K. Zaime , Izzatdin A. Aziz, Mohd H. Hasan

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Text-based game is supposed to be a low resource consumption application that delivers good performances when compared to graphical-intensive type of games. But, nowadays, some of the online text-based games are not offering performances that are acceptable to the users. Therefore, an online text-based game called Star_Quest has been developed in order to analyze its behavior under different performance measurements. Performance metrics such as throughput, scalability, response time and page loading time are captured to yield the performance of the game. The techniques in performing the load testing are also disclosed to exhibit the viability of our work. The comparative assessment between the results obtained and the accepted level of performances are conducted as to determine the performance level of the game. The study reveals that the developed game managed to meet all the performance objectives set forth.

Keywords: Online text-based games, performance evaluation

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Authors: David Halley, Tyra Oseng-Rees, Luca Pagano, Juan A Ferriz-Papi

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Recycled glass material is made from 100% recycled bottle glass and consumes less energy than re-melt technology. It also uses no additives in the manufacturing process allowing the recycled glass material, in principal, to go back to the recycling stream after end-of-use, contributing to the circular economy with a low ecological impact. The aim of this paper is to investigate the procedure for testing the recycled glass material for impact resistance, so it can be applied to pavements and other surfaces which are at risk of impact during service. A review of different impact test procedures for construction materials was undertaken, comparing methodologies and international standards applied to other materials such as natural stone, ceramics and glass. A drop weight impact testing machine was designed and manufactured in-house to perform these tests. As a case study, samples of the recycled glass material were manufactured with two different thicknesses and tested. The impact energy was calculated theoretically, obtaining results with 5 and 10 J. The results on the material were subsequently discussed. Improvements on the procedure can be made using high speed video technology to calculate velocity just before and immediately after the impact to know the absorbed energy. The initial results obtained in this procedure were positive although repeatability needs to be developed to obtain a correlation of results and finally be able to validate the procedure. The experiment with samples showed the practicality of this procedure and application to the recycled glass material impact testing although further research needs to be developed.

Keywords: Construction materials, drop weight impact, impact testing, recycled glass.

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Authors: Viktória Sugár, Attila Talamon, András Horkai, Michihiro Kita

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The dense urban fabric of the Budapest 7th district is known as the former Jewish Quarter. The majority of the historical building stock contains multi-story tenement houses with courtyards, built around the end of the 19^th century. Various rehabilitation and urban planning attempt occurred until today, mostly left unfinished. Present paper collects the past rehabilitation plans, actions and their effect which took place in the former Jewish District of Budapest. The authors aim to assess the boundaries of a complex building stock rehabilitation, by taking into account the monument protection guidelines. As a main focus of the research, structural as well as energetic rehabilitation possibilities are analyzed in case of each building by using Geographic Information System (GIS) methods.

Keywords: Geographic information system, Hungary, Jewish quarter, monument, protection, rehabilitation.

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Authors: Mandhapati P. Raju, Siddhartha Khaitan

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In-core memory requirement is a bottleneck in solving large three dimensional Navier-Stokes finite element problem formulations using sparse direct solvers. Out-of-core solution strategy is a viable alternative to reduce the in-core memory requirements while solving large scale problems. This study evaluates the performance of various out-of-core sequential solvers based on multifrontal or supernodal techniques in the context of finite element formulations for three dimensional problems on a Windows platform. Here three different solvers, HSL_MA78, MUMPS and PARDISO are compared. The performance of these solvers is evaluated on a 64-bit machine with 16GB RAM for finite element formulation of flow through a rectangular channel. It is observed that using out-of-core PARDISO solver, relatively large problems can be solved. The implementation of Newton and modified Newton's iteration is also discussed.

Keywords: Out-of-core, PARDISO, MUMPS, Newton.

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Authors: Rajendra Prasad Mahapatra, K. Vimal Kumar

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There are many automotive accidents due to blind spots and driver inattentiveness. Blind spot is the area that is invisible to the driver's viewpoint without head rotation. Several methods are available for assisting the drivers. Simplest methods are — rear mirrors and wide-angle lenses. But, these methods have a disadvantage of the requirement for human assistance. So, the accuracy of these devices depends on driver. Another approach called an automated approach that makes use of sensors such as sonar or radar. These sensors are used to gather range information. The range information will be processed and used for detecting the collision. The disadvantage of this system is — low angular resolution and limited sensing volumes. This paper is a panoramic sensor based automotive vehicle monitoring..

Keywords: Panoramic sensors, Blind spot, Convex lens, Computer Vision, Sonar.

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Authors: Joan Antony

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Outcome in any learning process should target three goals – propelling the underachiever’s engagement in the learning process, enhancing the drive to achieve, and modifying attitudes and beliefs in his/her capabilities. An intervention study with a three-pronged approach incorporating self-regulatory training targeting three categories of strategies – cognitive, metacognitive and motivational – was designed adopting the before and after control-experimental group design. The evaluation of the training process was based on pre- and post-intervention measures obtained through three indices of measurement – academic scores based on grades on school examinations and comprehension tests, affective variables scores and level of strategy use obtained through responses on scales and questionnaires, and content analysis of subjective responses to open-ended probes. The evaluation relied on three sources – student, teacher and parent. The t-test results for the experimental and control groups on the pre- and post-intervention measurements indicate a significant increase on comprehension tasks for the experimental group. Though statistically significant difference was not found on the school examination scores for the experimental group, there was considerable decline in performance for the control group. Analysis of covariance (ANCOVA) was applied on the scores obtained on affective variables, namely, self-esteem, personal achievement goals, personal ego goals, personal task goals, and locus of control. The experimental group showed increase in personal achievement goals and personal ego goals as compared to the control group. Responses given by the experimental group to the open-ended probes on causal attributions indicated a considerable shift from external to internal causes when moving from the pre- to post-intervention stage. ANCOVA results revealed significantly higher use of learning strategies inclusive of mental learning strategies, behavioral learning strategies, self-regulatory strategies, and an improvement in study orientation encompassing study habits and study attitudes among the experimental group students. Parents and teachers reported significant progressive transformation towards constructive engagement with study material and self-imposed regulation. The implications of this study are three-fold: firstly, strategies training (cognitive, metacognitive and motivational) should be embedded into daily classroom routine; secondly, scaffolding by teachers through activities based on curriculum will eventually enable students to rely more on their own judgements of effective strategy use; thirdly, enhanced confidence will radiate to the affective aspects with enduring effects on other domains of life as well. The cyclic nature of the interaction between utilizing one’s resources, managing effort and regulating emotions forms the foundation for academic achievement.

Keywords: Academic achievement, cognitive strategies, metacognitive strategies, motivational strategies.

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Authors: Pavel Pořízka, David Prochazka, Karel Novotný, Ota Samek, ZdeněkPilát, Klára Procházková, and Jozef Kaiser

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Themain goal of this article is to find efficient methods for elemental and molecular analysis of living microorganisms (algae) under defined environmental conditions and cultivation processes. The overall knowledge of chemical composition is obtained utilizing laser-based techniques, Laser- Induced Breakdown Spectroscopy (LIBS) for acquiring information about elemental composition and Raman Spectroscopy for gaining molecular information, respectively. Algal cells were suspended in liquid media and characterized using their spectra. Results obtained employing LIBS and Raman Spectroscopy techniques will help to elucidate algae biology (nutrition dynamics depending on cultivation conditions) and to identify algal strains, which have the potential for applications in metal-ion absorption (bioremediation) and biofuel industry. Moreover, bioremediation can be readily combined with production of 3rd generation biofuels. In order to use algae for efficient fuel production, the optimal cultivation parameters have to be determinedleading to high production of oil in selected cellswithout significant inhibition of the photosynthetic activity and the culture growth rate, e.g. it is necessary to distinguish conditions for algal strain containing high amount of higher unsaturated fatty acids. Measurements employing LIBS and Raman Spectroscopy were utilized in order to give information about alga Trachydiscusminutus with emphasis on the amount of the lipid content inside the algal cell and the ability of algae to withdraw nutrients from its environment and bioremediation (elemental composition), respectively. This article can serve as the reference for further efforts in describing complete chemical composition of algal samples employing laserablation techniques.

Keywords: Laser-Induced Breakdown Spectroscopy, Raman Spectroscopy, Algae, Algal strains, Bioremediation, Biofuels.

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Authors: Stephan Printz, Kristina Lahl, René Vossen, Sabina Jeschke

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Strategic investment decisions are characterized by high innovation potential and long-term effects on the competitiveness of enterprises. Due to the uncertainty and risks involved in this complex decision making process, the need arises for well-structured support activities. A method that considers cost and the long-term added value is the cost-benefit effectiveness estimation. One of those methods is the “profitability estimation focused on benefits – PEFB”-method developed at the Institute of Management Cybernetics at RWTH Aachen University. The method copes with the challenges associated with strategic investment decisions by integrating long-term non-monetary aspects whilst also mapping the chronological sequence of an investment within the organization’s target system. Thus, this method is characterized as a holistic approach for the evaluation of costs and benefits of an investment. This participation-oriented method was applied to business environments in many workshops. The results of the workshops are a library of more than 96 cost aspects, as well as 122 benefit aspects. These aspects are preprocessed and comparatively analyzed with regards to their alignment to a series of risk levels. For the first time, an accumulation and a distribution of cost and benefit aspects regarding their impact and probability of occurrence are given. The results give evidence that the PEFB-method combines precise measures of financial accounting with the incorporation of benefits. Finally, the results constitute the basics for using information technology and data science for decision support when applying within the PEFB-method.

Keywords: Cost-benefit analysis, multi-criteria decision, profitability estimation focused on benefits, risk and uncertainty analysis.

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Authors: Punya Chupanit, Chayatan Phromsorn

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In the past, there were many bridge-s collapses due to lack of bridge structural capacity information. Most of concrete bridge health was relied on information from visual inspection, which sometime was inadequate. This study was conducted in order to investigate relationship between bridge structural condition and bridge visual condition. This study was a part of a big project conducted at Department of Highways of Thailand. In this study, 31 bridges including slab-type bridges, plank-girder bridges, prestressed box-beam bridges, prestressed I-girder bridges and prestressed multibeam bridges were selected for visual inspection and load test. It was found a positive correlation between bridge appearance and bridge-s load carrying capacity. However, statistical characteristic revealed low correlation between them.

Keywords: Bridge, Visual Inspection, Load Test, Condition Rating, Rating Factor

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Authors: Lei Wang, Jiahao Zhou

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The development of heterogeneous computing clusters provides robust computational support for large-scale workflows, commonly seen in domains such as scientific computing and artificial intelligence. However, the tasks within these large-scale workflows are increasingly heterogeneous, exhibiting varying demands on computing resources. This shift necessitates the integration of resource-constrained considerations into the workflow scheduling problem on heterogeneous computing platforms. In this study, we propose a scheduling algorithm designed to minimize the makespan under heterogeneous constraints, employing a greedy strategy to effectively address the scheduling challenges posed by heterogeneous workflows. We evaluate the performance of the proposed algorithm using randomly generated heterogeneous workflows and a corresponding heterogeneous computing platform. The experimental results demonstrate a 15.2% improvement in performance compared to existing state-of-the-art methods.

Keywords: Heterogeneous Computing, Workflow Scheduling, Constrained Resources, Minimal Makespan.

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Authors: Abdullah M. Algarni, Yashwant K. Malaiya

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Some of the key aspects of vulnerability—discovery, dissemination, and disclosure—have received some attention recently. However, the role of interaction among the vulnerability discoverers and vulnerability acquirers has not yet been adequately addressed. Our study suggests that a major percentage of discoverers, a majority in some cases, are unaffiliated with the software developers and thus are free to disseminate the vulnerabilities they discover in any way they like. As a result, multiple vulnerability markets have emerged. In some of these markets, the exchange is regulated, but in others, there is little or no regulation. In recent vulnerability discovery literature, the vulnerability discoverers have remained anonymous individuals. Although there has been an attempt to model the level of their efforts, information regarding their identities, modes of operation, and what they are doing with the discovered vulnerabilities has not been explored.

Reports of buying and selling of the vulnerabilities are now appearing in the press; however, the existence of such markets requires validation, and the natures of the markets need to be analyzed. To address this need, we have attempted to collect detailed information. We have identified the most prolific vulnerability discoverers throughout the past decade and examined their motivation and methods. A large percentage of these discoverers are located in Eastern and Western Europe and in the Far East. We have contacted several of them in order to collect firsthand information regarding their techniques, motivations, and involvement in the vulnerability markets. We examine why many of the discoverers appear to retire after a highly successful vulnerability-finding career. The paper identifies the actual vulnerability markets, rather than the hypothetical ideal markets that are often examined. The emergence of worldwide government agencies as vulnerability buyers has significant implications. We discuss potential factors that can impact the risk to society and the need for detailed exploration.

Keywords: Risk management, software security, vulnerability discoverers, vulnerability markets.

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Authors: Radoslav Delina, Michal Tkáč

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Globalization, supported by information and communication technologies, changes the rules of competitiveness and increases the significance of information, knowledge and network cooperation. In line with this trend, the need for efficient trust-building tools has emerged. The absence of trust building mechanisms and strategies was identified within several studies. Through trust development, participation on e-business network and usage of network services will increase and provide to SMEs new economic benefits. This work is focused on effective trust building strategies development for electronic business network platforms. Based on trust building mechanism identification, the questionnairebased analysis of its significance and minimum level of requirements was conducted. In the paper, we are confirming the trust dependency on e-Skills which play crucial role in higher level of trust into the more sophisticated and complex trust building ICT solutions.

Keywords: Correlation analysis, decision trees, e-marketplace, trust building

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Authors: Minh-Khai Nguyen, Young-Gook Jung, Young-Cheol Lim

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It is known that if harmonic spectra are decreased, then acoustic noise also decreased. Hence, this paper deals with a new random switching strategy using DSP TMS320F2812 to decrease the harmonics spectra of single phase switched reluctance motor. The proposed method which combines random turn-on, turn-off angle technique and random pulse width modulation technique is shown. A harmonic spread factor (HSF) is used to evaluate the random modulation scheme. In order to confirm the effectiveness of the new method, the experimental results show that the harmonic intensity of output voltage for the proposed method is better than that for conventional methods.

Keywords: Single phase switched reluctance motor (SRM), harmonic spread factor (HSF), random switching technique.

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Authors: Sumitra Nuanmeesri

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The research focus on study, analyze and design the model of the infrastructure and computer networks for distance education, online learning via new media, e-learning and blended learning. The collected information from study and analyze process that information was evaluated by the index of item objective congruence (IOC) by 9 specialists to design model. The results of evaluate the model with the mean and standard deviation by the sample of 9 specialists value is 3.85. The results showed that the infrastructure and computer networks are designed to be appropriate to a great extent appropriate to a great extent.

Keywords: Blended Learning, New Media, Infrastructure and Computer Network, Tele-Education, Online Learning.

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Authors: N. Talisa, K. Rungsarid, P. Chakrit

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The objectives of the research are to study the existing agricultural patterns, and to evaluate the sustainability of agricultural on economic, social and environmental aspects. The samplings were the representatives of the agriculturist group from Ban Paew district, Samut Sakorn province by purposive sampling method of 30 households. The tools being used were interview forms together with the Rapid Rural Appraisal (RRA) and the Participation Rural Appraisal (PRA). The information collected was analyzed with the principle of Content Analysis andusing Descriptive Statistics. After that all the information gotten was analyze the sustainability on the household level and village level. The research result can be concluded as follows: The agricultural Patterns: For most of the cultivation main crop was fruit trees planted and the supplement crop was around the patch or added other plants in the trenches. There were trenches for the cultivating water. The product distribution was by selling (97.5%) and the selling to middle man was the highest number (62.5%). Evaluating the sustainability of the agricultural by the indicators which were appropriate to the area: For the agricultural sustainability on the household level it was found that only one household had sustainable, others household had conditioned sustainable. For on the village level it was found that the sustainability on the issue of agricultural knowledge training had the lowest level (Sustainability index = 31.67%). Secondary was the acknowledging about soil information (Sustainability index = 35.0), and the household labors on agriculture, net return over cash cost (Sustainability index = 55.0%) respectively. Performance percentage is 48.81 %. It was brought to the conclusion that this area did not have the agricultural sustainability.

Keywords: Sustainability of agricultural, sustainability indicators, sustainability index.

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Authors: Myriam Noureddine, Rachid Noureddine

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Following the current economic challenges and competition, all systems, whatever their field, must be efficient and operational during their activity. In this context, it is imperative to anticipate, identify, eliminate and estimate the failures of systems, which may lead to an interruption of their function. This need requires the management of possible risks, through an assessment of the failures criticality following a dependability approach. On the other hand, at the time of new information technologies and considering the networks field evolution, the data transmission has evolved towards a multipoint communication, which can simultaneously transmit information from a sender to multiple receivers. This article proposes the failures criticality assessment of a multipoint communication network, integrates a database of network failures and their quantifications. The proposed approach is validated on a case study and the final result allows having the criticality matrix associated with failures on the considered network, giving the identification of acceptable risks.

Keywords: Dependability, failure, multipoint network, criticality matrix.

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Authors: Suryanto, Hyo-Kak Kim, Sang-Hee Park, Dae-Hwan Kim, Sung-Jea Ko

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In this paper, we introduce a novel algorithm for object tracking in video sequence. In order to represent the object to be tracked, we propose a spatial color histogram model which encodes both the color distribution and spatial information. The object tracking from frame to frame is accomplished via center voting and back projection method. The center voting method has every pixel in the new frame to cast a vote on whereabouts the object center is. The back projection method segments the object from the background. The segmented foreground provides information on object size and orientation, omitting the need to estimate them separately. We do not put any assumption on camera motion; the proposed algorithm works equally well for object tracking in both static and moving camera videos.

Keywords: center voting, back projection, object tracking, size adaptation, non-stationary camera tracking.

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Authors: Chan Weng Howe, Mohd Saberi Mohamad

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Protein residue contact map is a compact representation of secondary structure of protein. Due to the information hold in the contact map, attentions from researchers in related field were drawn and plenty of works have been done throughout the past decade. Artificial intelligence approaches have been widely adapted in related works such as neural networks, genetic programming, and Hidden Markov model as well as support vector machine. However, the performance of the prediction was not generalized which probably depends on the data used to train and generate the prediction model. This situation shown the importance of the features or information used in affecting the prediction performance. In this research, support vector machine was used to predict protein residue contact map on different combination of features in order to show and analyze the effectiveness of the features.

Keywords: contact map, protein residue contact, support vector machine, protein structure prediction

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Authors: Senian Malie, Oriah Akir

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Malaysian corporations going global increased many folds. The shift from domestic to international operations requires increased expatriation to achieve global business goals. Therefore, this study aims to identify the determinants for success in expatriation of Malaysian international corporations. There are certain attributes necessary for a global employee to succeed in international assignment. Self-administered questionnaires were sent to 327 respondents with a response rate of 35.2 percent. The results indicated that most Malaysian manufacturers are involved in expatriation. For a global employee to succeed in an international assignment, the ability to work in international teams was identified and ranked as the most important factor in determining the effectiveness of expatriation followed by language proficiency, adaptability to the international assignment and expatriate sensitivity to cultural elements. The results support previous research with regard to the importance of an effective expatriation selection process in order for a company-s international expansion strategy to succeed.

Keywords: Key Competencies, Expatriate, Expatriation, Globalization, and International Assignment

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Authors: Alhusein Almahjoub, Dongyu Qiu

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This paper deals with the random access procedure in next-generation networks and presents the solution to reduce total service time (TST) which is one of the most important performance metrics in current and future internet of things (IoT) based networks. The proposed solution focuses on the calculation of optimal transmission probability which maximizes the success probability and reduces TST. It uses the information of several idle preambles in every time slot, and based on it, it estimates the number of backlogged IoT devices using Naïve Bayes estimation which is a type of supervised learning in the machine learning domain. The estimation of backlogged devices is necessary since optimal transmission probability depends on it and the eNodeB does not have information about it. The simulations are carried out in MATLAB which verify that the proposed solution gives excellent performance.

Keywords: Random access, LTE/LTE-A, 5G, machine learning, Naïve Bayes estimation.

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Authors: P. Ghann, J. Shiguang, C. Zhou

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Access control is one of the most challenging issues facing information security. Access control is defined as, the ability to permit or deny access to a particular computational resource or digital information by an unauthorized user or subject. The concept of usage control (UCON) has been introduced as a unified approach to capture a number of extensions for access control models and systems. In UCON, an access decision is determined by three factors: authorizations, obligations and conditions. Attribute mutability and decision continuity are two distinct characteristics introduced by UCON for the first time. An observation of UCON components indicates that, the components are predefined and static. In this paper, we propose a new and flexible model of usage control for the creation and elimination of some of these components; for example new objects, subjects, attributes and integrate these with the original UCON model. We also propose a model for concurrent usage scenarios in UCON.

Keywords: Access Control, Concurrency, Digital container, Usage control.

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Authors: Faraj El Dabee, Romeo Marian, Yousef Amer

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This paper implements the inventory model developed in the first part of this paper in a simplified problem to simultaneously reduce costs and risks in JIT systems. This model is developed to ascertain an optimal ordering strategy for procuring raw materials by using regular multi-external and local backup suppliers to reduce the total cost of the products, and at the same time to reduce the risks arising from this cost reduction within production systems. A comparison between the cost of using the JIT system and using the proposed inventory model shows the superiority of the use of the inventory model.

Keywords: Lean manufacturing, Just-in-Time (JIT), production system, cost-risk reduction, inventory model, eternal supplier, local backup supplier.

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Authors: A. Larabi, M. S. Boucherit

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In this paper, we show that the association of the PI regulators for the speed and stator currents with a control strategy using the linearization by state feedback for an induction machine without speed sensor, and with an adaptation of the rotor resistance. The rotor speed is estimated by using the model reference adaptive system approach (MRAS). This method consists of using two models: The first is the reference model and the second is an adjustable one in which two components of the stator flux, obtained from the measurement of the currents and stator voltages are estimated. The estimated rotor speed is then obtained by canceling the difference between stator-flux of the reference model and those of the adjustable one. Satisfactory results of simulation are obtained and discussed in this paper to highlight the proposed approach.

Keywords: Asynchronous actuator, PI Regulator, adaptivemethod with reference model, Vector control.

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Authors: Ajay Verma, Nitin Seth

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In this era of competitiveness, there is a growing need for supply chains also to become competitive enough to handle pressures like varying customer’s expectations, low cost high quality products to be delivered at the minimum time and the most important is throat cutting competition at world wide scale. In the recent years, supply chain competitiveness has been, therefore, accepted as one of the most important philosophies in the supply chain literature. Various researchers and practitioners have tried to identify and implement strategies in supply chains which can bring competitiveness in the supply chains i.e. supply chain competitiveness. The purpose of this paper is to suggest select strategies for supply chain competitiveness in the Indian manufacturing sector using an integrated approach of literature review and exploratory interviews with eminent professionals from the supply chain area in various industries, academia and research. The aim of the paper is to highlight the important area of competitiveness in the supply chain and to suggest recommendations to the industry and managers of manufacturing sector.

Keywords: Competitiveness, Supply Chain Competitiveness, Collaboration, Coordination, Cooperation.

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Authors: Martin Kendra, Tomas Skrucany, Jozef Gnap, Jan Ponicky

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Paper deals with the modeling and simulation of energy consumption and GHG production of two different modes of regional passenger transport – road and railway. These two transport modes use the same type of fuel – diesel. Modeling and simulation of the energy consumption in transport is often used due to calculation satisfactory accuracy and cost efficiency. Paper deals with the calculation based on EN standards and information collected from technical information from vehicle producers and characteristics of tracks. Calculation included maximal theoretical capacity of bus and train and real passenger’s measurement from operation. Final energy consumption and GHG production is calculated by using software simulation. In evaluation of the simulation is used system “well to wheel”.

Keywords: Bus, energy consumption, GHG, production, simulation, train.

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Authors: Abdellatif Kasbi, Abderrafii Rahali

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This paper appraises the performances of two control scenarios, for doubly fed induction generator (DFIG) operating in wind generation system (WGS), which are the direct decoupled control (DDC) and indirect decoupled control (IDC). Both control scenarios studied combines vector control and Maximum Power Point Tracking (MPPT) control theory so as to maximize the captured power through wind turbine. Modeling of DFIG based WGS and details of both control scenarios have been presented, a proportional integral controller is employed in the active and reactive power control loops for both control methods. The performance of the both control scenarios in terms of power reference tracking and robustness against machine parameters inconstancy has been shown, analyzed and compared, which can afford a reference to the operators and engineers of a wind farm. All simulations have been implemented via MATLAB/Simulink.

Keywords: DFIG, WGS, DDC, IDC, vector control, MPPT.

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Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

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Authors: Grace Adebisi Fayombo

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This study investigated the relationships between the active learning strategies (discussion, video clips, game show, role– play, five minute paper, clarification pauses, and small group) and academic achievement among a sample of 158 undergraduate psychology students in The University of the West Indies (UWI), Barbados. Results revealed statistically significant positive correlations between active learning strategies and students’ academic achievement; so also the active learning strategies contributed 22% (Rsq=0.222) to the variance being accounted for in academic achievement and this was found to be statistically significant (F(7,150) = 6.12, p < .05). Additionally, group work emerged as the best active learning strategy and had the highest correlation with the students’ academic achievement. These results were discussed in the light of the importance of the active learning strategies promoting academic achievement among the university students.

Keywords: Academic achievement, active learning strategies, psychology, undergraduates.

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Authors: Karim Heidari, Serajodin Katebi, Ali Reza Mahdavi Far

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The purpose of this paper is to study Database Models to use them efficiently in E-commerce websites. In this paper we are going to find a method which can save and retrieve information in Ecommerce websites. Thus, semantic web applications can work with, and we are also going to study different technologies of E-commerce databases and we know that one of the most important deficits in semantic web is the shortage of semantic data, since most of the information is still stored in relational databases, we present an approach to map legacy data stored in relational databases into the Semantic Web using virtually any modern RDF query language, as long as it is closed within RDF. To achieve this goal we study XML structures for relational data bases of old websites and eventually we will come up one level over XML and look for a map from relational model (RDM) to RDF. Noting that a large number of semantic webs get advantage of relational model, opening the ways which can be converted to XML and RDF in modern systems (semantic web) is important.

Keywords: E-Commerce, Semantic Web, Database, XML, RDF.

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Authors: Kam-moon Liu, Kwok-chi Chim, Kwok-wai Chung, Daniel Wing-cheong Ho

Abstract:

Students often adopt routine practicing as learning strategy for mathematics. The reason is they are often bound and trained to solving conventional-typed questions in Mathematics in high school. This will be problematic if students further consolidate this practice in university. Therefore, the Department of Mathematics emphasized and integrated the Discovery-enriched approach in the undergraduate curriculum. This paper presents the details of implementing the Discovery-enriched Curriculum by providing adequate platform for project-learning, expertise for guidance and internship opportunities for students majoring in Mathematics. The Department also provided project-learning opportunities to mathematics courses targeted for students majoring in other science or engineering disciplines. The outcome is promising: the research ability and problem solving skills of students are enhanced.

Keywords: Discovery-enriched curriculum, higher education, mathematics education, project learning.

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