Search results for: Sender Policy Framework
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2097

Search results for: Sender Policy Framework

1857 A Low Cost Knowledge Base System Framework for Design of Deep Drawing Die

Authors: Vishal Naranje, S. Kumar

Abstract:

In this paper a low cost knowledge base system (KBS) framework is proposed for design of deep drawing die and procedure for developing system modules. The task of building the system is structured into different modules for major activities of design of deep drawing die. A manufacturability assessment module of the proposed framework is developed to check the manufacturability of deep drawn parts. The technological knowledge is represented by using IF- THEN rules and it is coded in AutoLISP language. The module is designed to be loaded into the prompt area of AutoCAD. The cost of implementation of proposed system makes it affordable for small and medium scale sheet metal industries.

Keywords: Knowledge base system, Deep drawing die, Manufacturability, Sheet metal.

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1856 An Optimal Algorithm for Finding (r, Q) Policy in a Price-Dependent Order Quantity Inventory System with Soft Budget Constraint

Authors: S. Hamid Mirmohammadi, Shahrazad Tamjidzad

Abstract:

This paper is concerned with the single-item continuous review inventory system in which demand is stochastic and discrete. The budget consumed for purchasing the ordered items is not restricted but it incurs extra cost when exceeding specific value. The unit purchasing price depends on the quantity ordered under the all-units discounts cost structure. In many actual systems, the budget as a resource which is occupied by the purchased items is limited and the system is able to confront the resource shortage by charging more costs. Thus, considering the resource shortage costs as a part of system costs, especially when the amount of resource occupied by the purchased item is influenced by quantity discounts, is well motivated by practical concerns. In this paper, an optimization problem is formulated for finding the optimal (r, Q) policy, when the system is influenced by the budget limitation and a discount pricing simultaneously. Properties of the cost function are investigated and then an algorithm based on a one-dimensional search procedure is proposed for finding an optimal (r, Q) policy which minimizes the expected system costs.

Keywords: (r, Q) policy, Stochastic demand, backorders, limited resource, quantity discounts.

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1855 Simulation-Based Optimization in Performance Evaluation of Marshaling Yard Storage Policy in a Container Port

Authors: Mohammad Reza Ghanbari, Parham Azimi, Farrokh Abdollahi

Abstract:

Since the last two decades, container transportation system has been faced under increasing development. This fact shows the importance of container transportation system as a key role of container terminals to link between sea and land. Therefore, there is a continuous need for the optimal use of equipment and facilities in the ports. Regarding the complex structure of container ports, this paper presents a simulation model that compares tow storage strategies for storing containers in the yard. For this purpose, we considered loading and unloading norm as an important criterion to evaluate the performance of Shahid Rajaee container port. By analysing the results of the model, it will be shown that using marshalling yard policy instead of current storage system has a significant effect on the performance level of the port and can increase the loading and unloading norm up to 14%.

Keywords: Simulation Modeling, Container Port, Marshaling Yard, Storage Policy

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1854 A Proposed Managerial Framework for International Marketing Operations in the Fast Food Industry

Authors: Emmanuel Selase Asamoah, Miloslava Chovancová

Abstract:

When choosing marketing strategies for international markets, one of the factors that should be considered is the cultural differences that exist among consumers in different countries. If the branding strategy has to be contextual and in tune with the culture, then the brand positioning variables has to interact, adapt and respond to the cultural variables in which the brand is operating. This study provides an overview of the relevance of culture in the development of an effective branding strategy in the international business environment. Hence, the main objective of this study is to provide a managerial framework for developing strategies for cross cultural brand management. The framework is useful because it incorporates the variables that are important in the competitiveness of fast food enterprises irrespective of their size. It provides practical, proactive and result oriented analysis that will help fast food firms augment their strategies in the international fast food markets. The proposed framework will enable managers understand the intricacies involved in branding in the global fast food industry and decrease the use of 'trial and error' when entering into unfamiliar markets.

Keywords: culture, branding strategy, marketing mix, mass customization, standardization

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1853 Environmental Policy Instruments and Greenhouse Gas Emissions: VAR Analysis

Authors: Veronika Solilová, Danuše Nerudová

Abstract:

The paper examines the interaction between the environmental taxation, size of government spending on environmental protection and greenhouse gas emissions and gross inland energy consumption. The aim is to analyze the effects of environmental taxation and government spending on environmental protection as an environmental policy instruments on greenhouse gas emissions and gross inland energy consumption in the EU15. The empirical study is performed using a VAR approach with the application of aggregated data of EU15 over the period 1995 to 2012. The results provide the evidence that the reactions of greenhouse gas emission and gross inland energy consumption to the shocks of environmental policy instruments are strong, mainly in the short term and decay to zero after about 8 years. Further, the reactions of the environmental policy instruments to the shocks of greenhouse gas emission and gross inland energy consumption are also strong in the short term, however with the deferred effects. In addition, the results show that government spending on environmental protection together with gross inland energy consumption has stronger effect on greenhouse gas emissions than environmental taxes in EU15 over the examined period.

Keywords: VAR analysis, greenhouse gas emissions, environmental taxation, government spending.

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1852 Cognitive eTransformation Framework for Education Sector

Authors: A. Hol

Abstract:

21st century brought waves of business and industry eTransformations. The impact of change is also being seen in education. To identify the extent of this, scenario analysis methodology was utilised with the aim to assess business transformations across industry sectors ranging from craftsmanship, medicine, finance and manufacture to innovations and adoptions of new technologies and business models. Firstly, scenarios were drafted based on the current eTransformation models and its dimensions. Following this, eTransformation framework was utilised with the aim to derive the key eTransformation parameters, the essential characteristics that have enabled eTransformations across the sectors. Following this, identified key parameters were mapped to the transforming domain-education. The mapping assisted in deriving a cognitive eTransformation framework for education sector. The framework highlights the importance of context and the notion that education today needs not only to deliver content to students but it also needs to be able to meet the dynamically changing demands of specific student and industry groups. Furthermore, it pinpoints that for such processes to be supported, specific technology is required, so that instant, on demand and periodic feedback as well as flexible, dynamically expanding study content can be sought and received via multiple education mediums.

Keywords: Education sector, business transformation, eTransformation model, cognitive model, cognitive systems, eTransformation.

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1851 Human Settlement, Land Management and Health in Sub Saharan Cities

Authors: H.B. Nguendo Yongsi

Abstract:

An epidemiological cross sectional study was undertaken in Yaoundé in 2002 and updated in 2005. Focused on health within the city, the objectives were to measure diarrheal prevalence and to identify the risk factors associated with them. Results of microbiological examinations have revealed an urban average prevalence rate of 14.5%. Access to basic services in the living environment appears to be an important risk factor for diarrheas. Statistical and spatial analyses conducted have revealed that prevalence of diarrheal diseases vary among the two main types of settlement (informal and planned). More importantly, this study shows that, diarrhea prevalence rates (notably bacterial and parasitic diarrheas) vary according to the sub- category of settlements. The study draws a number of theoretical and policy implications for researchers and policy decision makers.

Keywords: Cameroon, diarrheal diseases, health risk factor, planned and spontaneous settlement, urban policy, urbanization.

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1850 Interethnic and Interconfessional Agreements are Major Factors of the Political Stability in the Republic of Kazakhstan

Authors: Zhengisbek Tolen, Kubash Mengdigali, Dinara Akbolat, Elnura Assyltaeva, Aliya Alimzhanova

Abstract:

In the article the historical formation of interethnic and interconfessional agreement policy in Kazakhstan and their developing features at present time will be analyzed. The successfully pursued by Kazakhstan at the present in the direction of ethnic and confessional policy is regarded as a major factor in promoting stability for the country.

Keywords: Political stability, interethnic relationship, interconfessional agreement, tolerance.

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1849 The Ethics of Instream Flows: Science and Policy in Southern Alberta, Canada

Authors: Jeremy J. Schmidt

Abstract:

Securing instream flows for aquatic ecosystems is critical for sustainable water management and the promotion of human and environmental health. Using a case study from the semiarid region of southern Alberta (Canada) this paper considers how the determination of instream flow standards requires judgments with respect to: (1) The relationship between instream flow indicators and assessments of overall environmental health; (2) The indicators used to determine adequate instream flows, and; (3) The assumptions underlying efforts to model instream flows given data constraints. It argues that judgments in each of these areas have an inherently ethical component because instream flows have direct effects on the water(s) available to meet obligations to humans and non-humans. The conclusion expands from the case study to generic issues regarding instream flows, the growing water ethics literature and prospects for linking science to policy.

Keywords: ethics, instream flows, policy, science, watermanagement

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1848 A Study of Water Consumption in Two Malaysian Resorts

Authors: Fu E. Tang

Abstract:

In the effort to reduce water consumption for resorts, more water conservation practices need to be implemented. Hence water audits need to be performed to obtain a baseline of water consumption, before planning water conservation practices. In this study, a water audit framework specifically for resorts was created, and the audit was performed on two resorts: Resort A in Langkawi, Malaysia; and Resort B in Miri, Malaysia. From the audit, the total daily water consumption for Resorts A and B were estimated to be 180m3 and 330 m3 respectively, while the actual water consumption (based on water meter readings) were 175 m3 and 325 m3. This suggests that the audit framework is reasonably accurate and may be used to account for most of the water consumption sources in a resort. The daily water consumption per guest is about 500 litres. The water consumption of both resorts is poorly rated compared with established benchmarks. Water conservation measures were suggested for both resorts.

Keywords: water consumption patterns, water conservation practices, water audit, water audit framework.

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1847 Machine Learning Development Audit Framework: Assessment and Inspection of Risk and Quality of Data, Model and Development Process

Authors: Jan Stodt, Christoph Reich

Abstract:

The usage of machine learning models for prediction is growing rapidly and proof that the intended requirements are met is essential. Audits are a proven method to determine whether requirements or guidelines are met. However, machine learning models have intrinsic characteristics, such as the quality of training data, that make it difficult to demonstrate the required behavior and make audits more challenging. This paper describes an ML audit framework that evaluates and reviews the risks of machine learning applications, the quality of the training data, and the machine learning model. We evaluate and demonstrate the functionality of the proposed framework by auditing an steel plate fault prediction model.

Keywords: Audit, machine learning, assessment, metrics.

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1846 Enhancing the Connectedness in Ad–hoc Mesh Networks using the Terranet Technology

Authors: Obeidat I., Bsoul M., Khasawneh A., Kilani Y.

Abstract:

This paper simulates the ad-hoc mesh network in rural areas, where such networks receive great attention due to their cost, since installing the infrastructure for regular networks in these areas is not possible due to the high cost. The distance between the communicating nodes is the most obstacles that the ad-hoc mesh network will face. For example, in Terranet technology, two nodes can communicate if they are only one kilometer far from each other. However, if the distance between them is more than one kilometer, then each node in the ad-hoc mesh networks has to act as a router that forwards the data it receives to other nodes. In this paper, we try to find the critical number of nodes which makes the network fully connected in a particular area, and then propose a method to enhance the intermediate node to accept to be a router to forward the data from the sender to the receiver. Much work was done on technological changes on peer to peer networks, but the focus of this paper will be on another feature which is to find the minimum number of nodes needed for a particular area to be fully connected and then to enhance the users to switch on their phones and accept to work as a router for other nodes. Our method raises the successful calls to 81.5% out of 100% attempt calls.

Keywords: Adjacency matrix, Ad-hoc mesh network, Connectedness, Terranet technology

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1845 Policy of Tourism and Opportunities of Development of Wellness Industry in Georgia

Authors: G. Erkomaishvili, R. Gvelesiani, E. Kharaishvili, M. Chavleishvili

Abstract:

The topic reviews the situation existing currently in Georgia in the field of tourism in conditions of globalization: Touristic resources, the paces of development of the tourism infrastructure, tourism policy, possibilities of development of the Wellness industry in Georgia, that is the newest direction of the medical tourism. The factors impeding the development of the industry of tourism, namely – existence of the conflict zones, high rates of the bank credits, deficiencies associated with the tax laws, a level of infrastructural development, quality of services, deficit in the competitive staff, increase of prices in the peak seasons, insufficient promotion of the touristic opportunities of Georgia on the international markets are studied and analyzed. Besides, the level of development of tourism in Georgia according to the World Economic Forum, aspects of cooperation with the European Union, etc., is reviewed. As a result of these studies, a strategy of development of tourism and one of its direction – Wellness industry in Georgia, is introduced with the relevant conclusions, on which basis the recommendations are provided.

Keywords: Tourism, Tourism Policy, Wellness Industry.

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1844 Framework Study on Single Assembly Line to Improve Productivity with Six Sigma and Line Balancing Approach

Authors: Inaki Maulida Hakim, T. Yuri M. Zagloel, Astari Wulandari

Abstract:

Six sigma is a framework that is used to identify inefficiency so that the cause of inefficiency will be known and right improvement to overcome cause of inefficiency can be conducted. This paper presents result of implementing six sigma to improve piston assembly line in Manufacturing Laboratory, Universitas Indonesia. Six sigma framework will be used to analyze the significant factor of inefficiency that needs to be improved which causes bottleneck in assembly line. After analysis based on six sigma framework conducted, line balancing method was chosen for improvement to overcome causative factor of inefficiency which is differences time between workstation that causes bottleneck in assembly line. Then after line balancing conducted in piston assembly line, the result is increase in efficiency. Efficiency is shown in the decreasing of Defects per Million Opportunities (DPMO) from 900,000 to 700,000, the increasing of level of labor productivity from 0.0041 to 0.00742, the decreasing of idle time from 121.3 seconds to 12.1 seconds, and the increasing of output, which is from 1 piston in 5 minutes become 3 pistons in 5 minutes.

Keywords: Assembly line, efficiency, improvement, line balancing, productivity, six sigma, workstation.

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1843 A Mathematical Framework for Expanding a Railway’s Theoretical Capacity

Authors: Robert L. Burdett, Bayan Bevrani

Abstract:

Analytical techniques for measuring and planning railway capacity expansion activities have been considered in this article. A preliminary mathematical framework involving track duplication and section sub divisions is proposed for this task. In railways, these features have a great effect on network performance and for this reason they have been considered. Additional motivations have also arisen from the limitations of prior models that have not included them.

Keywords: Capacity analysis, capacity expansion, railways.

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1842 Analysis of Residents’ Travel Characteristics and Policy Improving Strategies

Authors: Zhenzhen Xu, Chunfu Shao, Shengyou Wang, Chunjiao Dong

Abstract:

To improve the satisfaction of residents' travel, this paper analyzes the characteristics and influencing factors of urban residents' travel behavior. First, a Multinominal Logit Model (MNL) model is built to analyze the characteristics of residents' travel behavior, reveal the influence of individual attributes, family attributes and travel characteristics on the choice of travel mode, and identify the significant factors. Then put forward suggestions for policy improvement. Finally, Support Vector Machine (SVM) and Multi-Layer Perceptron (MLP) models are introduced to evaluate the policy effect. This paper selects Futian Street in Futian District, Shenzhen City for investigation and research. The results show that gender, age, education, income, number of cars owned, travel purpose, departure time, journey time, travel distance and times all have a significant influence on residents' choice of travel mode. Based on the above results, two policy improvement suggestions are put forward from reducing public transportation and non-motor vehicle travel time, and the policy effect is evaluated. Before the evaluation, the prediction effect of MNL, SVM and MLP models was evaluated. After parameter optimization, it was found that the prediction accuracy of the three models was 72.80%, 71.42%, and 76.42%, respectively. The MLP model with the highest prediction accuracy was selected to evaluate the effect of policy improvement. The results showed that after the implementation of the policy, the proportion of public transportation in plan 1 and plan 2 increased by 14.04% and 9.86%, respectively, while the proportion of private cars decreased by 3.47% and 2.54%, respectively. The proportion of car trips decreased obviously, while the proportion of public transport trips increased. It can be considered that the measures have a positive effect on promoting green trips and improving the satisfaction of urban residents, and can provide a reference for relevant departments to formulate transportation policies.

Keywords: Travel characteristics analysis, transportation choice, travel sharing rate, neural network model, traffic resource allocation.

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1841 A Framework of the Factors Affecting the Adoption of ICT for Physical Education

Authors: T. T. Ntshakala, S. D. Eyono Obono

Abstract:

Physical education (PE) is still neglected in schools despite its academic, social, psychological, and health benefits. Based on the assumption that Information and Communication Technologies (ICTs) can contribute to the development of PE in schools, this study aims to design a model of the factors affecting the adoption of ICTs for PE in schools. The proposed model is based on a sound theoretical framework. It was designed following a literature review of technology adoption theories and of ICT adoption factors for physical education. The technology adoption model that fitted to the best all ICT adoption factors was then chosen as the basis for the proposed model. It was found that the Unified Theory of Acceptance and Use of Technology (UTAUT) is the most adequate theoretical framework for the modeling of ICT adoption factors for physical education.

Keywords: Adoption factors, basic education, physical education, technology adoption theories.

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1840 An Efficient and Generic Hybrid Framework for High Dimensional Data Clustering

Authors: Dharmveer Singh Rajput , P. K. Singh, Mahua Bhattacharya

Abstract:

Clustering in high dimensional space is a difficult problem which is recurrent in many fields of science and engineering, e.g., bioinformatics, image processing, pattern reorganization and data mining. In high dimensional space some of the dimensions are likely to be irrelevant, thus hiding the possible clustering. In very high dimensions it is common for all the objects in a dataset to be nearly equidistant from each other, completely masking the clusters. Hence, performance of the clustering algorithm decreases. In this paper, we propose an algorithmic framework which combines the (reduct) concept of rough set theory with the k-means algorithm to remove the irrelevant dimensions in a high dimensional space and obtain appropriate clusters. Our experiment on test data shows that this framework increases efficiency of the clustering process and accuracy of the results.

Keywords: High dimensional clustering, sub-space, k-means, rough set, discernibility matrix.

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1839 Teacher Education Reform and InternationalGlobalization Hegemony: Issues and Challengesin Turkish Teacher Education

Authors: Ismail Guven

Abstract:

Educational reforms are focused point of different nations. New reform movements generally claim that something is wrong with the current state of affairs, and that the system is deficient in its goals, its accomplishments and it is accused not being adopted into global changes all over the world. It is the same for Turkish education system. It is considered those recent reforms of teacher education in Turkey and the extent to which they reflect a response to global economic pressures. The paper challenges the view that such imposes are inevitable determinants of educational policy and argues that any country will need to develop its own national approach to modernizing teacher education in light of the global context and its particular circumstances. It draws on the idea of reflexive modernization developed by educators and discusses its implications for teacher education policy. The paper deals with four themes teacher education in last decade policy in Turkey; the shift away from the educational disciplines, the shift towards school-based approaches, and the emergence of more centralized forms of accountability of teacher competence.

Keywords: Teacher education, globalization, Turkey.

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1838 A Framework for University Social Responsibility and Sustainability: The Case of South Valley University, Egypt

Authors: Alaa Tag Eldin Mohamed

Abstract:

The environmental, cultural, social, and technological changes have led higher education institutes to question their traditional roles. Many declarations and frameworks highlight the importance of fulfilling social responsibility of higher education institutes. The study aims at developing a framework of university social responsibility and sustainability (USR&S) with focus on South Valley University (SVU) as a case study of Egyptian Universities. The study used meetings with 12 vice deans of community services and environmental affairs on social responsibility and environmental issues. The proposed framework integrates social responsibility with strategic management through the establishment and maintenance of the vision, mission, values, goals and management systems; elaboration of policies; provision of actions; evaluation of services and development of social collaboration with stakeholders to meet current and future needs of the community and environment. The framework links between different stakeholders internally and externally using communication and reporting tools. The results show that SVU integrates social responsibility and sustainability in its strategic plans. It has policies and actions however fragmented and lack of appropriate structure and budgeting. The proposed framework could be valuable for researchers and decision makers of the Egyptian Universities. The study proposed recommendations and highlighted building on the results and conducting future research.

Keywords: Corporate social responsibility (CSR), South Valley University, Sustainable University, university social responsibility and sustainability (USR&S).

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1837 Design of Personal Job Recommendation Framework on Smartphone Platform

Authors: Chayaporn Kaensar

Abstract:

Recently, Job Recommender Systems have gained much attention in industries since they solve the problem of information overload on the recruiting website. Therefore, we proposed Extended Personalized Job System that has the capability of providing the appropriate jobs for job seeker and recommending some suitable information for them using Data Mining Techniques and Dynamic User Profile. On the other hands, company can also interact to the system for publishing and updating job information. This system have emerged and supported various platforms such as web application and android mobile application. In this paper, User profiles, Implicit User Action, User Feedback, and Clustering Techniques in WEKA libraries were applied and implemented. In additions, open source tools like Yii Web Application Framework, Bootstrap Front End Framework and Android Mobile Technology were also applied.

Keywords: Recommendation, user profile, data mining, web technology, mobile technology.

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1836 Effect of Supplementary Premium on the Optimal Portfolio Policy in a Defined Contribution Pension Scheme with Refund of Premium Clauses

Authors: Edikan E. Akpanibah Obinichi C. Mandah Imoleayo S. Asiwaju

Abstract:

In this paper, we studied the effect of supplementary premium on the optimal portfolio policy in a defined contribution (DC) pension scheme with refund of premium clauses. This refund clause allows death members’ next of kin to withdraw their relative’s accumulated wealth during the accumulation period. The supplementary premium is to help sustain the scheme and is assumed to be stochastic. We considered cases when the remaining wealth is equally distributed and when it is not equally distributed among the remaining members. Next, we considered investments in cash and equity to help increase the remaining accumulated funds to meet up with the retirement needs of the remaining members and composed the problem as a continuous time mean-variance stochastic optimal control problem using the actuarial symbol and established an optimization problem from the extended Hamilton Jacobi Bellman equations. The optimal portfolio policy, the corresponding optimal fund size for the two assets and also the efficient frontier of the pension members for the two cases was obtained. Furthermore, the numerical simulations of the optimal portfolio policies with time were presented and the effect of the supplementary premium on the optimal portfolio policy was discussed and observed that the supplementary premium decreases the optimal portfolio policy of the risky asset (equity). Secondly we observed a disparity between the optimal policies for the two cases.

Keywords: Defined contribution pension scheme, extended Hamilton Jacobi Bellman equations, optimal portfolio policies, refund of premium clauses, supplementary premium.

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1835 A Theoretical Framework on Using Social Stories with the Creative Arts for Individuals on the Autistic Spectrum

Authors: R. Bawazir, P. Jones

Abstract:

Social Stories are widely used to teach social and communication skills or concepts to individuals on the autistic spectrum. This paper presents a theoretical framework for using Social Stories in conjunction with the creative arts. The paper argues that Bandura’s social learning theory can be used to explain the mechanisms behind Social Stories and the way they influence changes in response, while Gardner’s multiple intelligences theory can be used simultaneously to demonstrate the role of the creative arts in learning. By using Social Stories with the creative arts for individuals on the autistic spectrum, the aim is to meet individual needs and help individuals with autism to develop in different areas of learning and communication.

Keywords: Individuals on the autistic spectrum, social stories, creative arts, theoretical framework.

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1834 Ranking of Inventory Policies Using Distance Based Approach Method

Authors: Gupta Amit, Kumar Ramesh, Tewari P. C.

Abstract:

Globalization is putting enormous pressure on the business organizations specially manufacturing one to rethink the supply chain in innovative manners. Inventory consumes major portion of total sale revenue. Effective and efficient inventory management plays a vital role for the successful functioning of any organization. Selection of inventory policy is one of the important purchasing activities. This paper focuses on selection and ranking of alternative inventory policies. A deterministic quantitative model based on Distance Based Approach (DBA) method has been developed for evaluation and ranking of inventory policies. We have employed this concept first time for this type of the selection problem. Four inventory policies economic order quantity (EOQ), just in time (JIT), vendor managed inventory (VMI) and monthly policy are considered. Improper selection could affect a company’s competitiveness in terms of the productivity of its facilities and quality of its products. The ranking of inventory policies is a multi-criteria problem. There is a need to first identify the selection criteria and then processes the information with reference to relative importance of attributes for comparison. Criteria values for each inventory policy can be obtained either analytically or by using a simulation technique or they are linguistic subjective judgments defined by fuzzy sets, like, for example, the values of criteria. A methodology is developed and applied to rank the inventory policies.

Keywords: Inventory Policy, Ranking, DBA, Selection criteria.

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1833 Several Aspects of the Conceptual Framework of Financial Reporting

Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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1832 Homomorphic Conceptual Framework for Effective Supply Chain Strategy (HCEFSC) within Operational Research (OR) with Sustainability and Phenomenology

Authors: Al-Salamin Hussain, Elias O. Tembe

Abstract:

Supply chain (SC) is an operational research (OR) approach and technique which acts as catalyst within central nervous system of business today. Without SC, any type of business is at doldrums, hence entropy. SC is the lifeblood of business today because it is the pivotal hub which provides imperative competitive advantage. The paper present a conceptual framework dubbed as Homomorphic Conceptual Framework for Effective Supply Chain Strategy (HCEFSC).The term Homomorphic is derived from abstract algebraic mathematical term homomorphism (same shape) which also embeds the following mathematical application sets: monomorphisms, isomorphism, automorphisms, and endomorphism. The HCFESC is intertwined and integrated with wide and broad sets of elements.

Keywords: Automorphisms, Homomorphism, Monomorphisms, Supply Chain.

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1831 A Design Framework for Event Recommendation in Novice Low-Literacy Communities

Authors: Yimeng Deng, Klarissa T.T. Chang

Abstract:

The proliferation of user-generated content (UGC) results in huge opportunities to explore event patterns. However, existing event recommendation systems primarily focus on advanced information technology users. Little work has been done to address novice and low-literacy users. The next billion users providing and consuming UGC are likely to include communities from developing countries who are ready to use affordable technologies for subsistence goals. Therefore, we propose a design framework for providing event recommendations to address the needs of such users. Grounded in information integration theory (IIT), our framework advocates that effective event recommendation is supported by systems capable of (1) reliable information gathering through structured user input, (2) accurate sense making through spatial-temporal analytics, and (3) intuitive information dissemination through interactive visualization techniques. A mobile pest management application is developed as an instantiation of the design framework. Our preliminary study suggests a set of design principles for novice and low-literacy users.

Keywords: Event recommendation, iconic interface, information integration, spatial-temporal clustering, user-generated content, visualization techniques

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1830 A Framework for Scalable Autonomous P2P Resource Discovery for the Grid Implementation

Authors: Hesham A. Ali, Mofreh M. Salem, Ahmed A. Hamza

Abstract:

Recently, there have been considerable efforts towards the convergence between P2P and Grid computing in order to reach a solution that takes the best of both worlds by exploiting the advantages that each offers. Augmenting the peer-to-peer model to the services of the Grid promises to eliminate bottlenecks and ensure greater scalability, availability, and fault-tolerance. The Grid Information Service (GIS) directly influences quality of service for grid platforms. Most of the proposed solutions for decentralizing the GIS are based on completely flat overlays. The main contributions for this paper are: the investigation of a novel resource discovery framework for Grid implementations based on a hierarchy of structured peer-to-peer overlay networks, and introducing a discovery algorithm utilizing the proposed framework. Validation of the framework-s performance is done via simulation. Experimental results show that the proposed organization has the advantage of being scalable while providing fault-isolation, effective bandwidth utilization, and hierarchical access control. In addition, it will lead to a reliable, guaranteed sub-linear search which returns results within a bounded interval of time and with a smaller amount of generated traffic within each domain.

Keywords: Grid computing, grid information service, P2P, resource discovery.

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1829 Implementation of Renewable Energy Technologies in Rural Africa

Authors: J. Levodo, A. Ford, I. Chaer

Abstract:

Africa enjoys some of the best solar radiation levels in the world averaging between 4-6 kWh/m2/day for most of the year and the global economic and political conditions that tend to make African countries more dependent on their own energy resources have caused growing interest in renewable energy based technologies. However to-date, implementation of modern Energy Technologies in Africa is still very low especially the use of solar conversion technologies. This paper presents literature review and analysis relating to the techno-economic feasibility of solar photovoltaic power generation in Africa. The literature is basically classified into the following four main categories. Techno-economic feasibility of solar photovoltaic power generation, design methods, performance evaluations of various systems and policy of potential future of technological development of photovoltaic (PV) in Africa by exploring the impact of alternative policy instruments and technology cost reductions on the financial viability of investing solar photovoltaic in Africa.

Keywords: Africa Solar Potential, Policy, Photovoltaic, Technologies.

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1828 Dynamics Simulation Approach in Analyzing Pension Expenditure

Authors: Hasimah Sapiri, Anton Abdulbasah Kamil, Razman Mat Tahar, Hanafi Tumin

Abstract:

Salary risk and demographic risk have been identified as main risks in analyzing pension expenditure particularly in Defined Benefit pension plan. Therefore, public pension plan in Malaysia is studied to analyze pension expenditure due to salary and demographic risk. Through the literature review and interview session with several officers in public sector, factors affecting pension expenditure are determined. Then, the inter-relationships between these factors are analyzed through causal loop diagram. The System Dynamics model is later developed using iThink software to show how demographic and salary changes affect the pension expenditure. Then, by using actual data, the impact of different policy scenarios on pension expenditure is analyzed. It is shown that dynamics simulation model of pension expenditure is useful to evaluate the impact of changes and policy decisions on risk particularly involving demographic and salary risk.

Keywords: Demographic and Salary risk, Pension Expenditure, Public Policy, System Dynamics.

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