Search results for: Management Control (MC)
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6082

Search results for: Management Control (MC)

3232 Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance

Authors: Mei-Fang Wu, Shu-Li Wang, Feng-Tsung Cheng

Abstract:

Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.

Keywords: Activity-Based Costing, Key success factors, Key success paths approach, Key success paths, Key failure paths.

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3231 Flexible Development and Calculation of Contract Logistics Services

Authors: T. Spiegel, J. Siegmann, C. F. Durach

Abstract:

Challenges resulting from an international and dynamic business environment are increasingly being passed on from manufacturing companies to external service providers. Especially providers of complex, customer-specific industry services have to cope with continuously changing requirements. This is particularly true for contract logistics service providers. They are forced to develop efficient and highly flexible structures and strategies to meet their customer’s needs. One core element they have to focus on is the reorganization of their service development and sales process. Based on an action research approach, this study develops and tests a concept to streamline tender management for contract logistics service providers. The concept of modularized service architecture is deployed in order to derive a practice-oriented approach for the modularization of complex service portfolios and the design of customized quotes. These findings are evaluated regarding their applicability in other service sectors and practical recommendations are given.

Keywords: Contract Logistics, Modularization, Service Development, Tender Management.

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3230 An Investigation of Surface Texturing by Ultrasonic Impingement of Micro-Particles

Authors: Nagalingam Arun Prasanth, Ahmed Syed Adnan, S. H. Yeo

Abstract:

Surface topography plays a significant role in the functional performance of engineered parts. It is important to have a control on the surface geometry and understanding on the surface details to get the desired performance. Hence, in the current research contribution, a non-contact micro-texturing technique has been explored and developed. The technique involves ultrasonic excitation of a tool as a prime source of surface texturing for aluminum alloy workpieces. The specimen surface is polished first and is then immersed in a liquid bath containing 10% weight concentration of Ti6Al4V grade 5 spherical powders. A submerged slurry jet is used to recirculate the spherical powders under the ultrasonic horn which is excited at an ultrasonic frequency and amplitude of 40 kHz and 70 µm respectively. The distance between the horn and workpiece surface was remained fixed at 200 µm using a precision control stage. Texturing effects were investigated for different process timings of 1, 3 and 5 s. Thereafter, the specimens were cleaned in an ultrasonic bath for 5 mins to remove loose debris on the surface. The developed surfaces are characterized by optical and contact surface profiler. The optical microscopic images show a texture of circular spots on the workpiece surface indented by titanium spherical balls. Waviness patterns obtained from contact surface profiler supports the texturing effect produced from the proposed technique. Furthermore, water droplet tests were performed to show the efficacy of the proposed technique to develop hydrophilic surfaces and to quantify the texturing effect produced.

Keywords: Surface texturing, surface modification, topography, ultrasonic.

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3229 An Analysis of the Social Network Structure of Knowledge Management Students at NTU

Authors: Guo Yanru, Zhu Xiaobo, Lee Chu Keong

Abstract:

This paper maps the structure of the social network of the 2011 class ofsixty graduate students of the Masters of Science (Knowledge Management) programme at the Nanyang Technological University, based on their friending relationships on Facebook. To ensure anonymity, actual names were not used. Instead, they were replaced with codes constructed from their gender, nationality, mode of study, year of enrollment and a unique number. The relationships between friends within the class, and among the seniors and alumni of the programme wereplotted. UCINet and Pajek were used to plot the sociogram, to compute the density, inclusivity, and degree, global, betweenness, and Bonacich centralities, to partition the students into two groups, namely, active and peripheral, and to identify the cut-points. Homophily was investigated, and it was observed for nationality and study mode. The groups students formed on Facebook were also studied, and of fifteen groups, eight were classified as dead, which we defined as those that have been inactive for over two months.

Keywords: Facebook, friending relationships, Social network analysis, social network sites, structural position

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3228 A Teaching Learning Based Optimization for Optimal Design of a Hybrid Energy System

Authors: Ahmad Rouhani, Masoud Jabbari, Sima Honarmand

Abstract:

This paper introduces a method to optimal design of a hybrid Wind/Photovoltaic/Fuel cell generation system for a typical domestic load that is not located near the electricity grid. In this configuration the combination of a battery, an electrolyser, and a hydrogen storage tank are used as the energy storage system. The aim of this design is minimization of overall cost of generation scheme over 20 years of operation. The Matlab/Simulink is applied for choosing the appropriate structure and the optimization of system sizing. A teaching learning based optimization is used to optimize the cost function. An overall power management strategy is designed for the proposed system to manage power flows among the different energy sources and the storage unit in the system. The results have been analyzed in terms of technical and economic. The simulation results indicate that the proposed hybrid system would be a feasible solution for stand-alone applications at remote locations.

Keywords: Hybrid energy system, optimum sizing, power management, TLBO.

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3227 The Effect of Motor Learning Based Computer-Assisted Practice for Children with Handwriting Deficit – Comparing with the Effect of Traditional Sensorimotor Approach

Authors: Shao-Hsia Chang, Nan-Ying Yu

Abstract:

The objective of this study was to test how advanced digital technology enables a more effective training on the handwriting of children with handwriting deficit. This study implemented the graphomotor apparatuses to a computer-assisted instruction system. In a randomized controlled trial, the experiments for verifying the intervention effect were conducted. Forty two children with handwriting deficit were assigned to computer-assisted instruction, sensorimotor training or control (no intervention) group. Handwriting performance was measured using the Elementary reading/writing test and computerized handwriting evaluation before and after 6 weeks of intervention. Analysis of variance of change scores were conducted to show whether statistically significant difference across the three groups. Significant difference was found among three groups. Computer group shows significant difference from the other two groups. Significance was denoted in near-point, far-point copy, dictation test, and writing from phonetic symbols. Writing speed and mean stroke velocity in near-, far-point and short paragraph copy were found significantly difference among three groups. Computer group shows significant improvement from the other groups. For clinicians and school teachers, the results of this study provide a motor control based insight for the improvement of handwriting difficulties.

Keywords: Dysgraphia, computerized handwriting evaluation, sensorimotor program, computer assisted program.

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3226 The Risk of In-work Poverty and Family Coping Strategies

Authors: A. Banovcinova, M. Zakova

Abstract:

Labor market activity and paid employment should be a key factor in protecting individuals and families from falling into poverty and providing them with sufficient resources to meet the needs of their members. However, due to various processes in the labor market as well as the influence of individual factors and often insufficient social capital, there is a relatively large group of households that cannot eliminate paid employment and find themselves in a state of so-called working poverty. The aim of the research was to find out what strategies families use in managing poverty and meeting their needs and which of these strategies prevail in the Slovak population. A quantitative research strategy was chosen. The method of data collection was a structured interview focused on finding out the use of individual management strategies and also selected demographic indicators. The research sample consisted of members of families in which at least one member has a paid job. The condition for inclusion in the research was that the family's income did not exceed 60% of the national median equalized disposable income. The analysis of the results showed 5 basic areas to which management strategies are related - work, financial security, needs, social contacts and perception of the current situation. The prevailing strategies were strategies aimed at increasing and streamlining labor market activity and the planned and effective management of the family budget. Strategies that were rejected were mainly related to debt creation. The results make it possible to identify the preferred ways of managing poverty in individual areas of life, as well as the factors that influence this behavior. This information is important for working with families living in a state of working poverty and can help professionals develop positive ways of coping for families.

Keywords: Copying strategies, family, in-work poverty, quantitative research.

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3225 Use of Vegetation and Geo-Jute in Erosion Control of Slopes in a Sub-Tropical Climate

Authors: Mohammad Shariful Islam, Shamima Nasrin, Md. Shahidul Islam, Farzana Rahman Moury

Abstract:

Protection of slope and embankment from erosion has become an important issue in Bangladesh. The constructions of strong structures require large capital, integrated designing, high maintenance cost. Strong structure methods have negative impact on the environment and sometimes not function for the design period. Plantation of vetiver system along the slopes is an alternative solution. Vetiver not only serves the purpose of slope protection but also adds green environment reducing pollution. Vetiver is available in almost all the districts of Bangladesh. This paper presents the application of vetiver system with geo-jute, for slope protection and erosion control of embankments and slopes. In-situ shear tests have been conducted on vetiver rooted soil system to find the shear strength. The shear strength and effective soil cohesion of vetiver rooted soil matrix are respectively 2.0 times and 2.1 times higher than that of the bared soil. Similar trends have been found in direct shear tests conducted on laboratory reconstituted samples. Field trials have been conducted in road embankment and slope protection with vetiver at different sites. During the time of vetiver root growth the soil protection has been accomplished by geo-jute. As the geo-jute degrades with time, vetiver roots grow and take over the function of geo-jutes. Slope stability analyses showed that vegetation increase the factor of safety significantly.

Keywords: Erosion, geo-jute, green technology, vegetation.

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3224 Fermentation of Germinated Native Black Rice Milk Mixture by Probiotic Lactic Acid Bacteria

Authors: N. Mongkontanawat

Abstract:

This research aimed to demonstrate probiotic germinated native black rice juice fermentation by lactic acid bacteria (Lactobacillus casei TISTR 390). Germinated native black rice juice was inoculated with a 24-h old lactic culture and incubated at 30 °C for 72 hours. Changes in pH, acidity, total soluble solid, and viable cell counts during fermentation under controlled conditions at 0-h, 24-h, 48-h, and 72-h fermentations were evaluated. The study found out that the change in pH and total soluble solid of probiotic germinated black rice juice significantly (p ≤ 0.05) decreased at 72-h fermentation (5.67±0.12 to 2.86±0.04 and 7.00±0.00 to 6.40±0.00 ºbrix at 0-h and 72-h fermentations, respectively). On the other hand, the amount of titratable acidity expressed as lactic acid and the viable cell count significantly (p≤0.05) increased at 72-h fermentation (0.11±0.06 to 0.43±0.06 (% lactic acid) and 3.60 x 106 to 2.75 x 108 CFU/ml at 0-h and 72-h fermentations, respectively). Interestingly, the amount of γ-Amino Butyric Acid (GABA) had a significant difference (p≤0.05) twice as high as that of the control group (0.25±0.01 and 0.13±0.01 mg/100g, respectively). In addition, the free radical scavenging capacity assayed by DPPH method also showed that the IC50 values were significantly (p≤0.05) higher than the control (147.71±0.96 and 202.55±1.24 mg/ml, respectively). After 4 weeks of cold storage at 4 °C, the viable cell counts of lactic acid bacteria reduced to 1.37 x 106 CFU/ml. In conclusion, fermented germinated native black rice juice could be served as a healthy beverage for vegans and people who are allergic to cow milk products.

Keywords: Germinated native black rice, probiotic, lactic acid bacteria, Lactobacillus casei.

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3223 A Materialized Approach to the Integration of XML Documents: the OSIX System

Authors: H. Ahmad, S. Kermanshahani, A. Simonet, M. Simonet

Abstract:

The data exchanged on the Web are of different nature from those treated by the classical database management systems; these data are called semi-structured data since they do not have a regular and static structure like data found in a relational database; their schema is dynamic and may contain missing data or types. Therefore, the needs for developing further techniques and algorithms to exploit and integrate such data, and extract relevant information for the user have been raised. In this paper we present the system OSIX (Osiris based System for Integration of XML Sources). This system has a Data Warehouse model designed for the integration of semi-structured data and more precisely for the integration of XML documents. The architecture of OSIX relies on the Osiris system, a DL-based model designed for the representation and management of databases and knowledge bases. Osiris is a viewbased data model whose indexing system supports semantic query optimization. We show that the problem of query processing on a XML source is optimized by the indexing approach proposed by Osiris.

Keywords: Data integration, semi-structured data, views, XML.

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3222 Quality as an Approach to Organizational Change and Its Role in the Reorganization of Enterprises: Case of Four Moroccan Small and Medium-Sized Enterprises

Authors: A. Boudiaf

Abstract:

The purpose of this paper is to analyze and apprehend, through four case studies, the interest of the project of the implementation of the quality management system (QMS) at four Moroccan small and medium-sized enterprises (SMEs). This project could generate significant organizational change to improve the functioning of the organization. In fact, quality is becoming a necessity in the current business world. It is considered to be a major component in companies’ competitive strategies. It should be noted that quality management is characterized by a set of methods and techniques that can be used to solve malfunctions and reorganize companies. It is useful to point out that the choice of the adoption of the quality approach could be influenced by the circumstances of the business context, it could also be derived from its strategic vision; this means that this choice can be characterized as either a strategic aspect or a reactive aspect. This would probably have a major impact on the functioning of the QMS and also on the perception of the quality issue by company managers and their employees.

Keywords: Business context, organizational change, quality, reorganization.

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3221 Establishment of Air Quality Zones in Italy

Authors: M. G. Dirodi, G. Gugliotta, C. Leonardi

Abstract:

Member States shall establish zones and agglomerations throughout their territory to assess and manage air quality in order to comply with European directives. In Italy decree 155/2010, transposing Directive 2008/50/EC on ambient air quality and cleaner air for Europe, merged into a single act the previous provisions on ambient air quality assessment and management, including those resulting from the implementation of Directive 2004/107/EC relating to arsenic, cadmium, nickel, mercury and polycyclic aromatic hydrocarbons in ambient air. Decree 155/2010 introduced stricter rules for identifying zones on the basis of the characteristics of the territory in spite of considering pollution levels, as it was in the past. The implementation of such new criteria has reduced the great variability of the previous zoning, leading to a significant reduction of the total number of zones and to a complete and uniform ambient air quality assessment and management throughout the Country. The present document is related to the new zones definition in Italy according to Decree 155/2010. In particular the paper contains the description and the analysis of the outcome of zoning and classification.

Keywords: Zones, agglomerations, air quality assessment, classification.

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3220 A Real-time 4M Collecting Method for Production Information System

Authors: Seung Woo Lee, So Jeong Nam, Jai-Kyung Lee

Abstract:

It can be said that the business sector is faced with a range of challenges–a rapidly changing business environment, an increase and diversification of customers- demands and the consequent need for quick response–for having in place flexible management and production info systems. As a matter of fact, many manufacturers have adopted production info management systems such as MES and ERP. Nevertheless, managers are having difficulties obtaining ever-changing production process information in real time, or responding quickly to any change in production related needs on the basis of such information. This is because they rely on poor production info systems which are not capable of providing real-time factory settings. If the manufacturer doesn-t have a capacity for collecting or digitalizing the 4 Ms (Man, Machine, Material, Method), which are resources for production, on a real time basis, it might to difficult to effectively maintain the information on production process. In this regard, this paper will introduce some new alternatives to the existing methods of collecting the 4 Ms in real time, which are currently comprise the production field.

Keywords: 4M, Acquisition of Data on shop-floor, Real-time machine interface

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3219 Coastal Resource Management: Fishermen-s Perceptions of Seaweed Farming in Indonesia

Authors: Achmad Zamroni, Masahiro Yamao

Abstract:

Seaweed farming is emerging as a viable alternative activity in the Indonesian fisheries sector. This paper aims to investigate people-s perceptions of seaweed farming, to analyze its social and economic impacts and to identify the problems and obstacles hindering its continued development. Structured and semi-structured questionnaires were prepared to obtain qualitative data, and interviews were conducted with fishermen who also plant seaweed. The findings showed that fishermen in the Laikang Bay were enthusiastic about cultivating seaweeds and that seaweed plays a major role in supporting the household economy of fishermen. However, current seaweed drying technologies cannot support increased seaweed production on a farm or plot, especially in the rainy season. Additionally, variable monsoon seasons and long marketing channels are still major constraints on the development of the industry. Finally, capture fisheries, the primary economic livelihood of fishermen of older generations, is being slowly replaced by seaweed farming.

Keywords: Coastal management, perception, seaweed development and livelihood diversification

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3218 Waste Management in a Hot Laboratory of Japan Atomic Energy Agency – 1: Overview and Activities in Chemical Processing Facility

Authors: Kazunori Nomura, Hiromichi Ogi, Masaumi Nakahara, Sou Watanabe, Atsuhiro Shibata

Abstract:

Chemical Processing Facility of Japan Atomic Energy Agency is a basic research field for advanced back-end technology developments with using actual high-level radioactive materials such as irradiated fuels from the fast reactor, high-level liquid waste from reprocessing plant. In the nature of a research facility, various kinds of chemical reagents have been offered for fundamental tests. Most of them were treated properly and stored in the liquid waste vessel equipped in the facility, but some were not treated and remained at the experimental space as a kind of legacy waste. It is required to treat the waste in safety. On the other hand, we formulated the Medium- and Long-Term Management Plan of Japan Atomic Energy Agency Facilities. This comprehensive plan considers Chemical Processing Facility as one of the facilities to be decommissioned. Even if the plan is executed, treatment of the “legacy” waste beforehand must be a necessary step for decommissioning operation. Under this circumstance, we launched a collaborative research project called the STRAD project, which stands for Systematic Treatment of Radioactive liquid waste for Decommissioning, in order to develop the treatment processes for wastes of the nuclear research facility. In this project, decomposition methods of chemicals causing a troublesome phenomenon such as corrosion and explosion have been developed and there is a prospect of their decomposition in the facility by simple method. And solidification of aqueous or organic liquid wastes after the decomposition has been studied by adding cement or coagulants. Furthermore, we treated experimental tools of various materials with making an effort to stabilize and to compact them before the package into the waste container. It is expected to decrease the number of transportation of the solid waste and widen the operation space. Some achievements of these studies will be shown in this paper. The project is expected to contribute beneficial waste management outcome that can be shared world widely.

Keywords: Chemical Processing Facility, medium- and long-term management plan of JAEA Facilities, STRAD project, treatment of radioactive waste.

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3217 A Socio-Ecological Study of Sacred Groves and Memorial Parks: Cases from USA and India

Authors: Ishani Pruthi, William Burch Jr

Abstract:

The concept of sacred and nature have long been interlinked. Various cultural aspects such as religion, faith, traditions bring people closer to nature and the natural environment. Memorial Parks and Sacred Groves are examples of two such cultural landscapes that exist today. The project mainly deals with the significance of such sites to the environment and the deep rooted significance it has to the people. These parks and groves play an important role in biodiversity conservation and environmental protection. There are many differences between the establishment of memorial parks and sacred groves, but the underlying significance is the same. Sentiments, emotions play an important role in landscape planning and management. Hence the people and communities living at these sites need to be involved in any planning activity or decisions. The conservation of the environment should appeal to the sentiments of the people; the need to be 'with nature' should be used in the setting up of memorial forests and in the preservation of sacred groves.

Keywords: Sacred groves, memorial forests, community based natural resource management.

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3216 Analysis of Aiming Performance for Games Using Mapping Method of Corneal Reflections Based on Two Different Light Sources

Authors: Yoshikazu Onuki, Itsuo Kumazawa

Abstract:

Fundamental motivation of this paper is how gaze estimation can be utilized effectively regarding an application to games. In games, precise estimation is not always important in aiming targets but an ability to move a cursor to an aiming target accurately is also significant. Incidentally, from a game producing point of view, a separate expression of a head movement and gaze movement sometimes becomes advantageous to expressing sense of presence. A case that panning a background image associated with a head movement and moving a cursor according to gaze movement can be a representative example. On the other hand, widely used technique of POG estimation is based on a relative position between a center of corneal reflection of infrared light sources and a center of pupil. However, a calculation of a center of pupil requires relatively complicated image processing, and therefore, a calculation delay is a concern, since to minimize a delay of inputting data is one of the most significant requirements in games. In this paper, a method to estimate a head movement by only using corneal reflections of two infrared light sources in different locations is proposed. Furthermore, a method to control a cursor using gaze movement as well as a head movement is proposed. By using game-like-applications, proposed methods are evaluated and, as a result, a similar performance to conventional methods is confirmed and an aiming control with lower computation power and stressless intuitive operation is obtained.

Keywords: Point-of-gaze, gaze estimation, head movement, corneal reflections, two infrared light sources, game.

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3215 Optimization of Transportation Cost of Plaster of Paris Cement

Authors: K. M. Oba

Abstract:

The transportation modelling technique was adopted in the solution of the problem of transportation of Plaster of Paris (POP) cement from three supply locations (construction materials markets) to three demand locations (construction sites) in Port Harcourt. The study was carried out for 40 kg bags of POP cement fully loaded on 600 bags per truck from the three selected construction materials markets in Port Harcourt. The costs of transporting the POP cement were determined and subjected to the North-West Corner, Least Cost, and Vogel’s approximation methods to determine the initial feasible solution. Of the three results, the Least Cost Method turned out to have the lowest cost. Using the Stepping Stone Method, the optimum shipping cost was finally attained after two successive iterations. The optimum shipping cost was calculated to be $1,690 or ₦1,774,500 as of October 2023. As a result of this study, the application of transportation modelling can boost the effective management of the transportation of POP cement in construction projects.

Keywords: Cost of POP cement, management of transportation, optimization of shipping cost, Plaster of Paris, transportation model.

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3214 Examining Effects of Electronic Market Functions on Decrease in Product Unit Cost and Response Time to Customer

Authors: Maziyar Nouraee

Abstract:

Electronic markets in recent decades contribute remarkably in business transactions. Many organizations consider traditional ways of trade non-economical and therefore they do trade only through electronic markets. There are different categorizations of electronic markets functions. In one classification, functions of electronic markets are categorized into classes as information, transactions, and value added. In the present paper, effects of the three classes on the two major elements of the supply chain management are measured. The two elements are decrease in the product unit cost and reduction in response time to the customer. The results of the current research show that among nine minor elements related to the three classes of electronic markets functions, six factors and three factors influence on reduction of the product unit cost and reduction of response time to the customer, respectively.

Keywords: Electronic Commerce, Electronic Market, B2B Trade, Supply Chain Management.

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3213 Blending Processing of Industrial Residues: A Specific Case of an Enterprise Located in the Municipality of Belo Horizonte, MG, Brazil

Authors: S. R. De Oliveira, A. De Almeida, I. M. Dal Fabbro

Abstract:

Residues are produced in all stages of human activities in terms of composition and volume which vary according to consumption practices and to production methods. Forms of significant harm to the environment are associated to volume of generated material as well as to improper disposal of solid wastes, whose negative effects are noticed more frequently in the long term. The solution to this problem constitutes a challenge to the government, industry and society, because they involve economic, social, environmental and, especially, awareness of the population in general. The main concerns are focused on the impact it can have on human health and on the environment (soil, water, air and sights). The hazardous waste produced mainly by industry, are particularly worrisome because, when improperly managed, they become a serious threat to the environment. In view of this issue, this study aimed to evaluate the management system of solid waste of a coprocessing industrial waste company, to propose improvements to the rejects generation management in a specific step of the Blending production process.

Keywords: Blending, environment, industrial residues.

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3212 A Methodology for Data Migration between Different Database Management Systems

Authors: Bogdan Walek, Cyril Klimes

Abstract:

In present days the area of data migration is very topical. Current tools for data migration in the area of relational database have several disadvantages that are presented in this paper. We propose a methodology for data migration of the database tables and their data between various types of relational database systems (RDBMS). The proposed methodology contains an expert system. The expert system contains a knowledge base that is composed of IFTHEN rules and based on the input data suggests appropriate data types of columns of database tables. The proposed tool, which contains an expert system, also includes the possibility of optimizing the data types in the target RDBMS database tables based on processed data of the source RDBMS database tables. The proposed expert system is shown on data migration of selected database of the source RDBMS to the target RDBMS.

Keywords: Expert system, fuzzy, data migration, database, relational database, data type, relational database management system.

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3211 Momentum Accounting in Public Management: A Case Study in a Brazilian Navy-s Services Provider Military Organization

Authors: Rodrigo Barreiros Leal, Aracéli Cristina de Sousa Ferreira

Abstract:

This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.

Keywords: Multidimensional Accounting, Public Management, Decision Making.

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3210 Digital Social Networks: Examining the Knowledge Characteristics

Authors: Nurul Aini M. Nordan, Ahmad I. Z. Abidin, Ahmad K. Mahmood, Noreen I. Arshad

Abstract:

In today-s information age, numbers of organizations are still arguing on capitalizing the values of Information Technology (IT) and Knowledge Management (KM) to which individuals can benefit from and effective communication among the individuals can be established. IT exists in enabling positive improvement for communication among knowledge workers (k-workers) with a number of social network technology domains at workplace. The acceptance of digital discourse in sharing of knowledge and facilitating the knowledge and information flows at most of the organizations indeed impose the culture of knowledge sharing in Digital Social Networks (DSN). Therefore, this study examines whether the k-workers with IT background would confer an effect on the three knowledge characteristics -- conceptual, contextual, and operational. Derived from these three knowledge characteristics, five potential factors will be examined on the effects of knowledge exchange via e-mail domain as the chosen query. It is expected, that the results could provide such a parameter in exploring how DSN contributes in supporting the k-workers- virtues, performance and qualities as well as revealing the mutual point between IT and KM.

Keywords: Digital social networks, e-mail, knowledge management, knowledge worker.

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3209 Early Requirement Engineering for Design of Learner Centric Dynamic LMS

Authors: Kausik Halder, Nabendu Chaki, Ranjan Dasgupta

Abstract:

We present a modeling framework that supports the engineering of early requirements specifications for design of learner centric dynamic Learning Management System. The framework is based on i* modeling tool and Means End Analysis, that adopts primitive concepts for modeling early requirements (such as actor, goal, and strategic dependency). We show how pedagogical and computational requirements for designing a learner centric Learning Management system can be adapted for the automatic early requirement engineering specifications. Finally, we presented a model on a Learner Quanta based adaptive Courseware. Our early requirement analysis shows that how means end analysis reveals gaps and inconsistencies in early requirements specifications that are by no means trivial to discover without the help of formal analysis tool.

Keywords: Adaptive Courseware, Early Requirement Engineering, Means End Analysis, Organizational Modeling, Requirement Modeling.

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3208 Mobile Augmented Reality for Collaboration in Operation

Authors: Chong-Yang Qiao

Abstract:

Mobile augmented reality (MAR) tracking targets from the surroundings and aids operators for interactive data and procedures visualization, potential equipment and system understandably. Operators remotely communicate and coordinate with each other for the continuous tasks, information and data exchange between control room and work-site. In the routine work, distributed control system (DCS) monitoring and work-site manipulation require operators interact in real-time manners. The critical question is the improvement of user experience in cooperative works through applying Augmented Reality in the traditional industrial field. The purpose of this exploratory study is to find the cognitive model for the multiple task performance by MAR. In particular, the focus will be on the comparison between different tasks and environment factors which influence information processing. Three experiments use interface and interaction design, the content of start-up, maintenance and stop embedded in the mobile application. With the evaluation criteria of time demands and human errors, and analysis of the mental process and the behavior action during the multiple tasks, heuristic evaluation was used to find the operators performance with different situation factors, and record the information processing in recognition, interpretation, judgment and reasoning. The research will find the functional properties of MAR and constrain the development of the cognitive model. Conclusions can be drawn that suggest MAR is easy to use and useful for operators in the remote collaborative works.

Keywords: Mobile augmented reality, remote collaboration, user experience, cognitive model.

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3207 Performance of BLDC Motor under Kalman Filter Sensorless Drive

Authors: Yuri Boiko, Ci Lin, Iluju Kiringa, Tet Yeap

Abstract:

The performance of a permanent magnet brushless direct current (BLDC) motor controlled by the Kalman filter based position-sensorless drive is studied in terms of its dependence from the system’s parameters variations. The effects of the system’s parameters changes on the dynamic behavior of state variables are verified. Simulated is the closed loop control scheme with Kalman filter in the feedback line. Distinguished are two separate data sampling modes in analyzing feedback output from the BLDC motor: (1) equal angular separation and (2) equal time intervals. In case (1), the data are collected via equal intervals  of rotor’s angular position i, i.e. keeping  = const. In case (2), the data collection time points ti are separated by equal sampling time intervals t = const. Demonstrated are the effects of the parameters changes on the sensorless control flow, in particular, reduction of the instability torque ripples, switching spikes, and torque load balancing. It is specifically shown that an efficient suppression of commutation induced instability torque ripples is an achievable selection of the sampling rate in the Kalman filter settings above a certain critical value. The computational cost of such suppression is shown to be higher for the motors with lower induction values of the windings.

Keywords: BLDC motor, Kalman filter, sensorless drive, state variables, instability torque ripples reduction, sampling rate.

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3206 The use of Hormone Auxin in the Different Period Growth on Yield Components of Plant Vetch

Authors: Almas Tayebi, Tayeb Saki Nejad, Alireza Shoukofar

Abstract:

The trial in the city, located 170 kilometers from the Iranian city of Ahvaz was Omidiyeh. The main factor in this project includes 4 levels in control (without hormones), use of hormones in the seed, vegetative and flowering stage respectively. And sub-plots included 3 varieties of vetch in three levels, with local names, was the jewel in the study of light and Auxin in the vegetative and reproductive different times in different varieties of vetch was investigated. This test has been taken in the plots in a randomized complete block with four replications. In order to study the effects of the hormone Auxin in the growth stages (seed, vegetative and flowering) to control (no hormone Auxin) on three local varieties of vetch, the essence of light and plant height, number of pods per plant, seed number The pods, seeds per plant, grain weight, grain yield, plant dry weight and protein content were measured. Among the vetch varieties for plant height, number of pods per plant, a seed per plant, grain weight, grain yield, and plant dry weight and protein levels of 1 percent of plant and seed number per pod per plant at 5% level of There was no significant difference. Interactions for grain yield per plant, grain yield and protein levels of 1 percent and the number of seeds per pod and seed weight are significant differences in levels 5 and plant height and plant dry weight of the interaction were INFLUENCE There was no significant difference in them.

Keywords: Auxin hormones, various periods of growth, production components, vetch

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3205 Mean-Variance Optimization of Portfolios with Return of Premium Clauses in a DC Pension Plan with Multiple Contributors under Constant Elasticity of Variance Model

Authors: Bright O. Osu, Edikan E. Akpanibah, Chidinma Olunkwa

Abstract:

In this paper, mean-variance optimization of portfolios with the return of premium clauses in a defined contribution (DC) pension plan with multiple contributors under constant elasticity of variance (CEV) model is studied. The return clauses which permit death members to claim their accumulated wealth are considered, the remaining wealth is not equally distributed by the remaining members as in literature. We assume that before investment, the surplus which includes funds of members who died after retirement adds to the total wealth. Next, we consider investments in a risk-free asset and a risky asset to meet up the expected returns of the remaining members and obtain an optimized problem with the help of extended Hamilton Jacobi Bellman equation. We obtained the optimal investment strategies for the two assets and the efficient frontier of the members by using a stochastic optimal control technique. Furthermore, we studied the effect of the various parameters of the optimal investment strategies and the effect of the risk-averse level on the efficient frontier. We observed that the optimal investment strategy is the same as in literature, secondly, we observed that the surplus decreases the proportion of the wealth invested in the risky asset.

Keywords: DC pension fund, Hamilton Jacobi Bellman equation, optimal investment strategies, stochastic optimal control technique, return of premiums clauses, mean-variance utility.

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3204 SUPAR: System for User-Centric Profiling of Association Rules in Streaming Data

Authors: Sarabjeet Kaur Kochhar

Abstract:

With a surge of stream processing applications novel techniques are required for generation and analysis of association rules in streams. The traditional rule mining solutions cannot handle streams because they generally require multiple passes over the data and do not guarantee the results in a predictable, small time. Though researchers have been proposing algorithms for generation of rules from streams, there has not been much focus on their analysis. We propose Association rule profiling, a user centric process for analyzing association rules and attaching suitable profiles to them depending on their changing frequency behavior over a previous snapshot of time in a data stream. Association rule profiles provide insights into the changing nature of associations and can be used to characterize the associations. We discuss importance of characteristics such as predictability of linkages present in the data and propose metric to quantify it. We also show how association rule profiles can aid in generation of user specific, more understandable and actionable rules. The framework is implemented as SUPAR: System for Usercentric Profiling of Association Rules in streaming data. The proposed system offers following capabilities: i) Continuous monitoring of frequency of streaming item-sets and detection of significant changes therein for association rule profiling. ii) Computation of metrics for quantifying predictability of associations present in the data. iii) User-centric control of the characterization process: user can control the framework through a) constraint specification and b) non-interesting rule elimination.

Keywords: Data Streams, User subjectivity, Change detection, Association rule profiles, Predictability.

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3203 Driver Readiness in Autonomous Vehicle Take-Overs

Authors: Abdurrahman Arslanyilmaz, Salman Al Matouq, Durmus V. Doner

Abstract:

Level 3 autonomous vehicles are able to take full responsibility over the control of the vehicle unless a system boundary is reached or a system failure occurs, in which case, the driver is expected to take-over the control of the vehicle. While this happens, the driver is often not aware of the traffic situation or is engaged in a secondary task. Factors affecting the duration and quality of take-overs in these situations have included secondary task type and nature, traffic density, take-over request (TOR) time, and TOR warning type and modality. However, to the best of the authors’ knowledge, no prior study examined time buffer for TORs when a system failure occurs immediately before intersections. The first objective of this study is to investigate the effect of time buffer (3 and 7 seconds) on the duration and quality of take-overs when a system failure occurs just prior to intersections. In addition, eye-tracking has become one of the most popular methods to report what individuals view, in what order, for how long, and how often, and it has been utilized in driving simulations with various objectives. However, to the extent of authors’ knowledge, none has compared drivers’ eye gaze behavior in the two different time buffers in order to examine drivers’ attention and comprehension of salient information. The second objective is to understand the driver’s attentional focus on comprehension of salient traffic-related information presented on different parts of the dashboard and on the roads.

Keywords: Autonomous vehicles, driving simulation, eye gaze, attention, comprehension, take-over duration, take-over quality, time buffer.

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