Search results for: CoCo (Canadian Institute of Chartered Accountants)
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 248

Search results for: CoCo (Canadian Institute of Chartered Accountants)

248 MC and IC – What Is the Relationship?

Authors: O. V. Missioura

Abstract:

MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.

Keywords: Management Control (MC), Internal Control (IC), definition, causal link, COSO 1992/2004, CoCo (Canadian Institute of Chartered Accountants), Russian CG code (КОДЕКС) , limited and broad concepts MC and IC.

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247 How Learning Efficiency Affects Job Performance Effectiveness

Authors: Prateep Wajeetongratana

Abstract:

The purpose of this research was to study the influence of learning efficiency on local accountants’ job performance effectiveness. This paper drew upon the survey data collected from 335 local accountants survey conducted at Nakhon Ratchasima province, Thailand. The statistics utilized in this paper included percentage, mean, standard deviation, and regression analysis. The findings revealed that the majority of samples were between 31-40 years old, married, held an undergraduate degree, and had an average income between 10,000-15,000 baht. The majority of respondents had less than five years of accounting experience and worked for local administrations. The overall learning efficiency score was in the highest level while the local accountants’ job performance effectiveness score was also in the high level. The hypothesis testing’s result disclosed that learning efficiency factors which were knowledge, Skill, and Attitude had an influence on local accountants’ job the performance effectiveness.

Keywords: Accountants, Leaning Efficiency, Performance Effectiveness.

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246 The Influences of Accountants’ Potential Performance on Their Working Process: Government Savings Bank, Northeast, Thailand

Authors: Prateep Wajeetongratana

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses.

The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: Influence, Potential Performance, Success, Working Process.

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245 Security, Securitization and Human Capital: The New Wave of Canadian Immigration Laws

Authors: Robert M. Russo

Abstract:

This paper analyzes the linkage between migration, economic globalization and terrorism concerns. On a broad level, I analyze Canadian economic and political considerations, searching for causal relationships between political and economic actors on the one hand, and Canadian immigration law on the other. Specifically, the paper argues that there are contradictory impulses affecting state sovereignty. These impulses are are currently being played out in the field of Canadian immigration law through several proposed changes to Canada-s Immigration and Refugee Protection Act (IRPA). These changes reflect an ideological conception of sovereignty that is intrinsically connected with decision-making capacity centered on an individual. This conception of sovereign decision-making views Parliamentary debate and bureaucratic inefficiencies as both equally responsible for delaying essential decisions relating to the protection of state sovereignty, economic benefits and immigration control This paper discusses these concepts in relation to Canadian immigration policy under Canadian governments over the past twenty five years.

Keywords: Globalization, immigration law, security, anti-terrorism.

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244 Application of Robotics to Assemble a Used Fuel Container in the Canadian Used Fuel Packing Plant

Authors: Dimitrie Marinceu

Abstract:

The newest Canadian Used Fuel Container (UFC)- (called also “Mark II”) modifies the design approach for its Assembly Robotic Cell (ARC) in the Canadian Used (Nuclear) Fuel Packing Plant (UFPP). Some of the robotic design solutions are presented in this paper. The design indicates that robots and manipulators are expected to be used in the Canadian UFPP. As normally, the UFPP design will incorporate redundancy of all equipment to allow expedient recovery from any postulated upset conditions. Overall, this paper suggests that robot usage will have a significant positive impact on nuclear safety, quality, productivity, and reliability.

Keywords: Used fuel packing plant, robotic assembly cell, used fuel container, deep geological repository.

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243 Bail-in Capital: The New Box

Authors: Manu Krishnan, Phil Jacoby

Abstract:

In this paper, we discuss the paradigm shift in bank capital from the “gone concern" to the “going concern" mindset. We then propose a methodology for pricing a product of this shift called Contingent Capital Notes (“CoCos"). The Merton Model can determine a price for credit risk by using the firm-s equity value as a call option on those assets. Our pricing methodology for CoCos also uses the credit spread implied by the Merton Model in a subsequent derivative form created by John Hull et al . Here, a market implied asset volatility is calculated by using observed market CDS spreads. This implied asset volatility is then used to estimate the probability of triggering a predetermined “contingency event" given the distanceto- trigger (DTT). The paper then investigates the effect of varying DTTs and recovery assumptions on the CoCo yield. We conclude with an investment rationale.

Keywords: CoCo, Contingent capital, Bank Capital, Tier1 Capital

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242 Positioning Analysis of Atlantic Canadian Provinces as Travel Destinations by Americans

Authors: Dongkoo Yun, Melissa James-MacEachern

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This study analyzes Americans’ views of four Atlantic Canadian provinces as travel destinations regarding specific destination attributes for a pleasure trip, awareness (heard) of the destinations, past visit to the destinations during the prior two years, and intention to visit in the next two years. Results indicate that American travellers perceived the four Atlantic Canadian provinces as separate and distinct when rating best-fit destination attributes to each destination. The results suggest that travel destinations, specifically the four selected destinations, must be prepared to differentiate their destination’s image and the range of experiences and services to appeal and attract more American travellers.

Keywords: Atlantic Canadian provinces (travel destinations), American perceptions, competitiveness, positioning analysis.

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241 Transparency of Audit Firms in Croatia

Authors: Marko Čular

Abstract:

The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.

Keywords: Transparency report, Index quality of transparency report, Croatian Audit Act, Code of Ethics for Professional Accountants.

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240 Micro-Penetrator for Canadian Planetary Exploration

Authors: Michaela Skulinova, Wanping Zheng, Yan-Ru Hu, Yvan Soucy

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Space exploration is a highly visible endeavour of humankind to seek profound answers to questions about the origins of our solar system, whether life exists beyond Earth, and how we could live on other worlds. Different platforms have been utilized in planetary exploration missions, such as orbiters, landers, rovers, and penetrators. Having low mass, good mechanical contact with the surface, ability to acquire high quality scientific subsurface data, and ability to be deployed in areas that may not be conducive to landers or rovers, Penetrators provide an alternative and complimentary solution that makes possible scientific exploration of hardly accessible sites (icy areas, gully sites, highlands etc.). The Canadian Space Agency (CSA) has put space exploration as one of the pillars of its space program, and established ExCo program to prepare Canada for future international planetary exploration. ExCo sets surface mobility as its focus and priority, and invests mainly in the development of rovers because of Canada's niche space robotics technology. Meanwhile, CSA is also investigating how micro-penetrators can help Canada to fulfill its scientific objectives for planetary exploration. This paper presents a review of the micro-penetrator technologies, past missions, and lessons learned. It gives a detailed analysis of the technical challenges of micro-penetrators, such as high impact survivability, high precision guidance navigation and control, thermal protection, communications, and etc. Then, a Canadian perspective of a possible micro-penetrator mission is given, including Canadian scientific objectives and priorities, potential instruments, and flight opportunities.

Keywords: micro-penetrator, CSA, planetary exploration

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239 Expanding Affordable Housing through Inclusionary Zoning in the City of Toronto

Authors: Sam Moshaver

Abstract:

Reasonably priced and well-constructed housing must be an integral and element supporting a healthy society. The absence of housing everyone in society can afford negatively affects the people's health, education, ability to get jobs, develop their community. Without access to decent housing, economic development, integration of immigrants and inclusiveness, the society is negatively impacted. Canada has a sterling record in creating housing compared to many other nations around the globe. Canadian housing gets support from a mature and responsive mortgage network and a top-quality construction industry as well as safe and excellent quality building materials that are readily available. Yet 1.7 million Canadian households occupy substandard abodes. During the past hundred years, Canada's government has made a wide variety of attempts to provide decent residential facilities every Canadian can afford. Despite these laudable efforts, today Canada is left with housing that is inadequate for many Canadians. People who own their housing are given all kinds of privileges and perks, while people with relatively low incomes who rent their apartments or houses are discriminated against. To help solve these problems, zoning that is based on an "inclusionary" philosophy is tool developed to help provide people the affordable residences that they need. No, thirty years after its introduction, this type of zoning has been shown effective in helping build and provide Canadians with a houses or apartments they can afford to pay for. Using this form of zoning can have different results +depending on where and how it is used. After examining Canadian affordable housing and four American cases where this type of zoning was enforced in the USA, this makes various recommendations for expanding Canadians' access to housing they can afford.

Keywords: Affordable Housing, Inclusionary Zoning Low- Income Housing, Toronto Housing.

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238 Regional Convergence in per Capita Personal Income in the US and Canada

Authors: Ilona Shiller

Abstract:

This study examines regional convergence in per capita personal income in the US and Canada. We find that the disparity in real per capita income levels across US states (Canadian provinces) has declined, but income levels are not identical. Income levels become more aligned once costs of living are accounted for in relative per capita income series. US states (Canadian provinces) converge at an annual rate of between 1.3% and 2.04% (between 2.15% and 2.37%). A pattern of σ and β-convergence in per capita personal income across regions evident over the entire sample period, is reversed over 1979-1989 (1976-1990) period. The reversal may be due to sectoral or region-specific shocks that have highly persistent effects. The latter explanation might be true for half of the US and most of Canada.

Keywords: regional convergence, regional disparities, per capita income.

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237 Canada Deuterium Uranium Updated Fire Probabilistic Risk Assessment Model for Canadian Nuclear Plants

Authors: Hossam Shalabi, George Hadjisophocleous

Abstract:

The Canadian Nuclear Power Plants (NPPs) use some portions of NUREG/CR-6850 in carrying out Fire Probabilistic Risk Assessment (PRA). An assessment for the applicability of NUREG/CR-6850 to CANDU reactors was performed and a CANDU Fire PRA was introduced. There are 19 operating CANDU reactors in Canada at five sites (Bruce A, Bruce B, Darlington, Pickering and Point Lepreau). A fire load density survey was done for all Fire Safe Shutdown Analysis (FSSA) fire zones in all CANDU sites in Canada. National Fire Protection Association (NFPA) Standard 557 proposes that a fire load survey must be conducted by either the weighing method or the inventory method or a combination of both. The combination method results in the most accurate values for fire loads. An updated CANDU Fire PRA model is demonstrated in this paper that includes the fuel survey in all Canadian CANDU stations. A qualitative screening step for the CANDU fire PRA is illustrated in this paper to include any fire events that can damage any part of the emergency power supply in addition to FSSA cables.

Keywords: Fire safety, CANDU, nuclear, fuel densities, FDS, qualitative analysis, fire probabilistic risk assessment.

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236 Modeling of Masonry In-Filled R/C Frame to Evaluate Seismic Performance of Existing Building

Authors: Tarek M. Alguhane, Ayman H. Khalil, M. N. Fayed, Ayman M. Ismail

Abstract:

This paper deals with different modeling aspects of masonry infill: no infill model, Layered shell infill model, and strut infill model. These models consider the complicated behavior of the in-filled plane frames under lateral load similar to an earthquake load. Three strut infill models are used: NBCC (2005) strut infill model, ASCE/SEI 41-06 strut infill model and proposed strut infill model based on modification to Canadian, NBCC (2005) strut infill model. Pushover and modal analyses of a masonry infill concrete frame with a single storey and an existing 5-storey RC building have been carried out by using different models for masonry infill. The corresponding hinge status, the value of base shear at target displacement as well as their dynamic characteristics have been determined and compared. A validation of the structural numerical models for the existing 5-storey RC building has been achieved by comparing the experimentally measured and the analytically estimated natural frequencies and their mode shapes. This study shows that ASCE/SEI 41-06 equation underestimates the values for the equivalent properties of the diagonal strut while Canadian, NBCC (2005) equation gives realistic values for the equivalent properties. The results indicate that both ASCE/SEI 41-06 and Canadian, NBCC (2005) equations for strut infill model give over estimated values for dynamic characteristic of the building. Proposed modification to Canadian, NBCC (2005) equation shows that the fundamental dynamic characteristic values of the building are nearly similar to the corresponding values using layered shell elements as well as measured field results.

Keywords: Masonry infill, framed structures, RC buildings, non-structural elements.

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235 Problem Based Learning in B. P. Koirala Institute of Health Sciences

Authors: Gurung S., Yadav B. N., Budhathoki SS.

Abstract:

Problem based learning is one of the highly acclaimed learning methods in medical education since its first introduction at Mc-Master University in Canada in the 1960s. It has now been adopted as a teaching learning method in many medical colleges of Nepal. B.P. Koirala Institute of Health Sciences (BPKIHS), a health science deemed university is the second institute in Nepal to establish problem-based learning academic program and need-based teaching approach hence minimizing teaching through lectures since its inception. During the first two years of MBBS course, the curriculum is divided into various organ-systems incorporated with problem-based learning exercise each of one week duration.

Keywords: PBL, medical education.

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234 Gender Differences in Research Output, Funding and Collaboration

Authors: Ashkan Ebadi, Andrea Schiffauerova

Abstract:

In spite of the global efforts toward gender equality, female researchers are still underrepresented in professional scientific activities. The gender gap is more seen in engineering and math-intensive technological scientific fields thus calling for a specific attention. This paper focuses on the Canadian funded researchers who are active in natural sciences and engineering, and analyses the gender aspects of researchers’ performance, their scientific collaboration patterns as well as their share of the federal funding within the period of 2000 to 2010. Our results confirm the existence of gender disparity among the examined Canadian researchers. Although it was observed that male researchers have been performing better in terms of number of publications, the impact of the research was almost the same for both genders. In addition, it was observed that research funding is more biased towards male researchers and they have more control over their scientific community as well.

Keywords: Bibliometrics, collaboration, funding, gender differences, research output.

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233 Analysis of Attention to the Confucius Institute from Domestic and Foreign Mainstream Media

Authors: Wei Yang, Xiaohui Cui, Weiping Zhu, Liqun Liu

Abstract:

The rapid development of the Confucius Institute is attracting more and more attention from mainstream media around the world. Mainstream media plays a large role in public information dissemination and public opinion. This study presents efforts to analyze the correlation and functional relationship between domestic and foreign mainstream media by analyzing the amount of reports on the Confucius Institute. Three kinds of correlation calculation methods, the Pearson correlation coefficient (PCC), the Spearman correlation coefficient (SCC), and the Kendall rank correlation coefficient (KCC), were applied to analyze the correlations among mainstream media from three regions: mainland of China; Hong Kong and Macao (the two special administration regions of China denoted as SARs); and overseas countries excluding China, such as the United States, England, and Canada. Further, the paper measures the functional relationships among the regions using a regression model. The experimental analyses found high correlations among mainstream media from the different regions. Additionally, we found that there is a linear relationship between the mainstream media of overseas countries and those of the SARs by analyzing the amount of reports on the Confucius Institute based on a data set obtained by crawling the websites of 106 mainstream media during the years 2004 to 2014.

Keywords: Confucius Institute, correlation analysis, mainstream media, regression model.

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232 Time Series Forecasting Using a Hybrid RBF Neural Network and AR Model Based On Binomial Smoothing

Authors: Fengxia Zheng, Shouming Zhong

Abstract:

ANNARIMA that combines both autoregressive integrated moving average (ARIMA) model and artificial neural network (ANN) model is a valuable tool for modeling and forecasting nonlinear time series, yet the over-fitting problem is more likely to occur in neural network models. This paper provides a hybrid methodology that combines both radial basis function (RBF) neural network and auto regression (AR) model based on binomial smoothing (BS) technique which is efficient in data processing, which is called BSRBFAR. This method is examined by using the data of Canadian Lynx data. Empirical results indicate that the over-fitting problem can be eased using RBF neural network based on binomial smoothing which is called BS-RBF, and the hybrid model–BS-RBFAR can be an effective way to improve forecasting accuracy achieved by BSRBF used separately.

Keywords: Binomial smoothing (BS), hybrid, Canadian Lynx data, forecasting accuracy.

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231 Automated Buffer Box Assembly Cell Concept for the Canadian Used Fuel Packing Plant

Authors: Dimitrie Marinceu, Alan Murchison

Abstract:

The Canadian Used Fuel Container (UFC) is a mid-size hemispherical headed copper coated steel container measuring 2.5 meters in length and 0.5 meters in diameter containing 48 used fuel bundles. The contained used fuel produces significant gamma radiation requiring automated assembly processes to complete the assembly. The design throughput of 2,500 UFCs per year places constraints on equipment and hot cell design for repeatability, speed of processing, robustness and recovery from upset conditions. After UFC assembly, the UFC is inserted into a Buffer Box (BB). The BB is made from adequately pre-shaped blocks (lower and upper block) and Highly Compacted Bentonite (HCB) material. The blocks are practically ‘sandwiching’ the UFC between them after assembly. This paper identifies one possible approach for the BB automatic assembly cell and processes. Automation of the BB assembly will have a significant positive impact on nuclear safety, quality, productivity, and reliability.

Keywords: Used fuel packing plant, automatic assembly cell, used fuel container, buffer box, deep geological repository.

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230 Health Hazards Related to Computer Use: Experience of the National Institute for Medical Research in Tanzania

Authors: V. P. Mvungi, J. Mcharo, M. E. Mmbuji, L. E. Mgonja, A. Y. Kitua

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This paper is based on a study conducted in 2006 to assess the impact of computer usage on health of National Institute for Medical Research (NIMR) staff. NIMR being a research Institute, most of its staff spend substantial part of their working time on computers. There was notion among NIMR staff on possible prolonged computer usage health hazards. Hence, a study was conducted to establish facts and possible mitigation measures. A total of 144 NIMR staff were involved in the study of whom 63.2% were males and 36.8% females aged between 20 and 59 years. All staff cadres were included in the sample. The functions performed by Institute staff using computers includes; data management, proposal development and report writing, research activities, secretarial duties, accounting and administrative duties, on-line information retrieval and online communication through e-mail services. The interviewed staff had been using computers for 1-8 hours a day and for a period ranging from 1 to 20 years. The study has indicated ergonomic hazards for a significant proportion of interviewees (63%) of various kinds ranging from backache to eyesight related problems. The authors highlighted major issues which are substantially applicable in preventing occurrences of computer related problems and they urged NIMR Management and/or the government of Tanzania opts to adapt their practicability.

Keywords: Computers ergonomic hazards, computer usagehealth hazards.

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229 A Study of Students’ Perceptions Regarding the Effectiveness of Semester and Annual Examination System at Institute of Education and Research

Authors: Ayesha Batool, Saghir Ahmad, Abid Hussain Ch.

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The art of the examination is probably the most difficult one in the whole range of educational practices. Semester system is the system of examination, which is set with an institute by its own teachers. Annual system is the system of examination, which is constructed and administrated by some agency outside the institute, it enables the teacher to estimate the effectiveness of the instruction, and students to estimate the progress made by them. On the other hand, semester system of examinations requires following the curriculum strictly and methods of teaching are to be employed by the choice of teachers. The main purpose of the study was to investigate university students’ perceptions regarding the effectiveness of semester system and annual system. The study was quantitative in nature. The sample consisted of 200 students. A five point Likert type scale was used to collect the data. The statistical measures like frequencies, mean, standard deviation, and One Way ANOVA test were applied to analyze the data. The major findings of the study indicated that in semester system students do not spend much time in political activities and develop their study habits. It also revealed that annual system of examination does not satisfy the educational aspirations of the students.

Keywords: Effectiveness, semester system, annual system.

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228 Software Technology Behind Computer Accounting

Authors: M. Župan, V. Budimir

Abstract:

The main problems of data centric and open source project are large number of developers and changes of core framework. Model-View-Control (MVC) design pattern significantly improved the development and adjustments of complex projects. Entity framework as a Model layer in MVC architecture has simplified communication with the database. How often are the new technologies used and whether they have potentials for designing more efficient Enterprise Resource Planning (ERP) system that will be more suited to accountants?

Keywords: Accounting, Enterprise Resource Planning, Model- View-Control, Object Role Modeling, Open Source

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227 Comparative Canadian Online News Coverage Analysis of Sex Trafficking Reported Cases in Ontario and Nova Scotia

Authors: Alisha Fisher

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Sex trafficking is a worldwide crisis that requires trauma-informed and survivor-centered media attention to accurate disseminate information. Much of the previous literature of sex trafficking tends to focus on frequency of incidents, intervention, and support strategies for survivors, with few of them looking to how the media is conducting their reporting on sex trafficking cases to the public. Utilizing data of reports from the media of cases of sex trafficking in the two Canadian provinces with the highest cases of sex trafficking, Ontario and Nova Scotia, we sought to analyze the similarities and differences of how sex trafficking cases were being reported. A total of 20 articles were examined, with 10 based within the province of Ontario and the remaining 10 from the province of Nova Scotia. We coded in two processes, first, who the article was about, and second, the framing and content inclusion. The results suggest that there is high usage, and reliance of voices and images of authority, with male people of color being shown as the perpetrators, and white women being shown as the survivors. These findings can aid in the expansion of trauma-informed, survivor-centered media literacy of reports of sex trafficking to provide accurate insights, and further developing robust methods to intersectional approaches to reporting cases of sex trafficking.

Keywords: Sex Trafficking, media coverage, canada sex trafficking, content analysis.

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226 Psychopathic Disorders and Judges Sentencing: Can Neurosciences Change This Aggravating Factor in a Mitigating Factor?

Authors: Kevin Moustapha

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Psychopathic disorders are taking an important part in judge sentencing, especially in Canada. First, we will see how this phenomenon can be illustrated by the high proportion of psychopath offenders incarcerated in North American prisons. Many decisions in Canadians courtrooms seem to point out that psychopathy is often used as a strong argument by the judges to preserve public safety. The fact that psychopathy is often associated with violence, recklessness and recidivism, could explain why many judges consider psychopathic disorders as an aggravating factor. Generally, the judge reasoning is based on Article 753 of Canadian Criminal Code related to dangerous offenders, which is used for individuals who show a pattern of repetitive and persistent aggressive behaviour. Then we will show how, with cognitive neurosciences, the psychopath’s situation in courtrooms would probably change. Cerebral imaging and news data provided by the neurosciences show that emotional and volitional functions in psychopath’s brains are impaired. Understanding these new issues could enable some judges to recognize psychopathic disorders as a mitigating factor. Finally, two important questions ought to be raised in this article: can exploring psychopaths ‘brains really change the judge sentencing in Canadian courtrooms? If yes, can judges consider psychopathy more as a mitigating factor than an aggravating factor?

Keywords: Criminal law, judges sentencing, neurosciences, psychopathy.

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225 Scheduling Multiple Workflow Using De-De Dodging Algorithm and PBD Algorithm in Cloud: Detailed Study

Authors: B. Arun Kumar, T. Ravichandran

Abstract:

Workflow scheduling is an important part of cloud computing and based on different criteria it decides cost, execution time, and performances. A cloud workflow system is a platform service facilitating automation of distributed applications based on new cloud infrastructure. An aspect which differentiates cloud workflow system from others is market-oriented business model, an innovation which challenges conventional workflow scheduling strategies. Time and Cost optimization algorithm for scheduling Hybrid Clouds (TCHC) algorithm decides which resource should be chartered from public providers is combined with a new De-De algorithm considering that every instance of single and multiple workflows work without deadlocks. To offset this, two new concepts - De-De Dodging Algorithm and Priority Based Decisive Algorithm - combine with conventional deadlock avoidance issues by proposing one algorithm that maximizes active (not just allocated) resource use and reduces Makespan.

Keywords: Workflow Scheduling, cloud workflow, TCHC algorithm, De-De Dodging Algorithm, Priority Based Decisive Algorithm (PBD), Makespan.

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224 A Framework for the Analysis of the Stereotypes in Accounting

Authors: Nadia Albu, Cătălin Nicolae Albu, Mădălina Maria Gîrbină, Maria Iuliana Sandu

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Professions are concerned about the public image they have, and this public image is represented by stereotypes. Research is needed to understand how accountants are perceived by different actors in the society in different contexts, which would allow universities, professional bodies and employers to adjust their strategies to attract the right people to the profession and their organizations. We aim to develop in this paper a framework to be used in empirical testing in different environments to determine and analyze the accountant-s stereotype. This framework will be useful in analyzing the nuances associated to the accountant-s image and in understanding the factors that may lead to uniformity in the profession and of those leading to diversity from one context (country, type of countries, region) to another.

Keywords: accounting profession, accounting stereotype, framework, public image

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223 Knowledge Management Applied to Forensic Sciences

Authors: Norma Rodrigues Gomes

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This paper presents initiatives of Knowledge Management (KM) applied to Forensic Sciences field, especially developed at the Forensic Science Institute of the Brazilian Federal Police. Successful projects, related to knowledge sharing, drugs analysis and environmental crimes, are reported in the KM perspective. The described results are related to: a) the importance of having an information repository, like a digital library, in such a multidisciplinary organization; b) the fight against drug dealing and environmental crimes, enabling the possibility to map the evolution of crimes, drug trafficking flows, and the advance of deforestation in Amazon rain forest. Perspectives of new KM projects under development and studies are also presented, tracing an evolution line of the KM view at the Forensic Science Institute.

Keywords: Business Intelligence, Digital Library, Forensic Science, Knowledge Management

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222 Bi-Lateral Comparison between NIS-Egypt and NMISA-South Africa for the Calibration of an Optical Time Domain Reflectometer

Authors: Osama Terra, Mariesa Nel, Hatem Hussein

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Calibration of Optical Time Domain Reflectometer (OTDR) has a crucial role for the accurate determination of fault locations and the accurate calculation of loss budget of long-haul optical fibre links during installation and repair. A comparison has been made between the Egyptian National Institute for Standards (NIS-Egypt) and the National Metrology institute of South Africa (NMISA-South Africa) for the calibration of an OTDR. The distance and the attenuation scales of a transfer OTDR have been calibrated by both institutes using their standards according to the standard IEC 61746-1 (2009). The results of this comparison have been compiled in this report.

Keywords: OTDR calibration, recirculating loop, concatenated method, standard fibre.

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221 Problems of Lifelong Education Course in Information and Communication Technology

Authors: Hisham Md Suhadi, Faaizah Shahbodin, Jamaluddin Hashim

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The study is the way to identify the problems that occur in organizing short course’s lifelong learning in the information and communication technology (ICT) education which are faced by the lecturer and staff at the Mara Skill Institute and Industrial Training Institute in Pahang Malaysia. The important aspects of these issues are classified to five which are selecting the courses administrative. Fifty lecturers and staff were selected as a respondent. The sample is selected by using the non-random sampling method purpose sampling. The questionnaire is used as a research instrument and divided into five main parts. All the data that gain from the questionnaire are analyzed by using the SPSS in term of mean, standard deviation and percentage. The findings showed, there are the problems occur in organizing the short course for lifelong learning in ICT education.

Keywords: Lifelong education, information and communication technology (ICT), short course, ICT education, courses administrative.

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220 Skills Development: The Active Learning Model of a French Computer Science Institute

Authors: N. Paparisteidi, D. Rodamitou

Abstract:

This article focuses on the skills development and path planning of students studying computer science at EPITECH: French private institute of higher education. We examine students’ points of view and experience in a blended learning model based on a skills development curriculum. The study is based on the collection of four main categories of data: semi-participant observation, distribution of questionnaires, interviews, and analysis of internal school databases. The findings seem to indicate that a skills-based program on active learning enables students to develop their learning strategies as well as their personal skills and to actively engage in the creation of their career path and contribute to providing additional information to curricula planners and decision-makers about learning design in higher education.

Keywords: Active learning, blended learning, higher education, skills development.

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219 Conventional and Hybrid Network Energy Systems Optimization for Canadian Community

Authors: Mohamed Ghorab

Abstract:

Local generated and distributed system for thermal and electrical energy is sighted in the near future to reduce transmission losses instead of the centralized system. Distributed Energy Resources (DER) is designed at different sizes (small and medium) and it is incorporated in energy distribution between the hubs. The energy generated from each technology at each hub should meet the local energy demands. Economic and environmental enhancement can be achieved when there are interaction and energy exchange between the hubs. Network energy system and CO2 optimization between different six hubs presented Canadian community level are investigated in this study. Three different scenarios of technology systems are studied to meet both thermal and electrical demand loads for the six hubs. The conventional system is used as the first technology system and a reference case study. The conventional system includes boiler to provide the thermal energy, but the electrical energy is imported from the utility grid. The second technology system includes combined heat and power (CHP) system to meet the thermal demand loads and part of the electrical demand load. The third scenario has integration systems of CHP and Organic Rankine Cycle (ORC) where the thermal waste energy from the CHP system is used by ORC to generate electricity. General Algebraic Modeling System (GAMS) is used to model DER system optimization based on energy economics and CO2 emission analyses. The results are compared with the conventional energy system. The results show that scenarios 2 and 3 provide an annual total cost saving of 21.3% and 32.3 %, respectively compared to the conventional system (scenario 1). Additionally, Scenario 3 (CHP & ORC systems) provides 32.5% saving in CO2 emission compared to conventional system subsequent case 2 (CHP system) with a value of 9.3%.  

Keywords: Distributed energy resources, network energy system, optimization, microgeneration system.

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