Search results for: Conceptual schema
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 392

Search results for: Conceptual schema

392 A Conceptual Query-Driven Design Framework for Data Warehouse

Authors: Resmi Nair, Campbell Wilson, Bala Srinivasan

Abstract:

Data warehouse is a dedicated database used for querying and reporting. Queries in this environment show special characteristics such as multidimensionality and aggregation. Exploiting the nature of queries, in this paper we propose a query driven design framework. The proposed framework is general and allows a designer to generate a schema based on a set of queries.

Keywords: Conceptual schema, data warehouse, queries, requirements.

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391 XML Schema Automatic Matching Solution

Authors: Huynh Quyet Thang, Vo Sy Nam

Abstract:

Schema matching plays a key role in many different applications, such as schema integration, data integration, data warehousing, data transformation, E-commerce, peer-to-peer data management, ontology matching and integration, semantic Web, semantic query processing, etc. Manual matching is expensive and error-prone, so it is therefore important to develop techniques to automate the schema matching process. In this paper, we present a solution for XML schema automated matching problem which produces semantic mappings between corresponding schema elements of given source and target schemas. This solution contributed in solving more comprehensively and efficiently XML schema automated matching problem. Our solution based on combining linguistic similarity, data type compatibility and structural similarity of XML schema elements. After describing our solution, we present experimental results that demonstrate the effectiveness of this approach.

Keywords: XML Schema, Schema Matching, SemanticMatching, Automatic XML Schema Matching.

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390 Agent-Based Offline Electronic Voting

Authors: Mehmet Tahir Sandıkkaya, Bülent Örencik

Abstract:

Many electronic voting systems, classified mainly as homomorphic cryptography based, mix-net based and blind signature based, appear after the eighties when zero knowledge proofs were introduced. The common ground for all these three systems is that none of them works without real time cryptologic calculations that should be held on a server. As far as known, the agent-based approach has not been used in a secure electronic voting system. In this study, an agent-based electronic voting schema, which does not contain real time calculations on the server side, is proposed. Conventional cryptologic methods are used in the proposed schema and some of the requirements of an electronic voting system are constructed within the schema. The schema seems quite secure if the used cryptologic methods and agents are secure. In this paper, proposed schema will be explained and compared with already known electronic voting systems.

Keywords: Electronic voting, E-voting, Mobile softwareagents, Offline electronic voting.

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389 An Optimization Algorithm Based on Dynamic Schema with Dissimilarities and Similarities of Chromosomes

Authors: Radhwan Yousif Sedik Al-Jawadi

Abstract:

Optimization is necessary for finding appropriate solutions to a range of real-life problems. In particular, genetic (or more generally, evolutionary) algorithms have proved very useful in solving many problems for which analytical solutions are not available. In this paper, we present an optimization algorithm called Dynamic Schema with Dissimilarity and Similarity of Chromosomes (DSDSC) which is a variant of the classical genetic algorithm. This approach constructs new chromosomes from a schema and pairs of existing ones by exploring their dissimilarities and similarities. To show the effectiveness of the algorithm, it is tested and compared with the classical GA, on 15 two-dimensional optimization problems taken from literature. We have found that, in most cases, our method is better than the classical genetic algorithm.

Keywords: Genetic algorithm, similarity and dissimilarity, chromosome injection, dynamic schema.

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388 The Comparative Analysis of Micro-reading and Traditional Reading Based On Schema Theory

Authors: Haiyan Wang

Abstract:

Micro-reading is a new way of reading depended on short messages of mobile phones, network articles and short literary forms, which impacts greatly on traditional way of reading. The effect of "micro-reading" is deeper especially for those growing middle school students and college students. Aiming at the problem with the development of college students' micro-reading and based on the influence of schema theory on the research of cognition of reading, this paper is to analyze the comparison between micro-reading and traditional reading and explore reading strategies in micro-era based on the negative and positive effect which schema theory has on micro-reading.

Keywords: Schema theory, comparative analysis, micro-reading, traditional reading

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387 Meta-Search in Human Resource Management

Authors: Jürgen Dorn, Tabbasum Naz

Abstract:

In the area of Human Resource Management, the trend is towards online exchange of information about human resources. For example, online applications for employment become standard and job offerings are posted in many job portals. However, there are too many job portals to monitor all of them if someone is interested in a new job. We developed a prototype for integrating information of different job portals into one meta-search engine. First, existing job portals were investigated and XML schema documents were derived automated from these portals. Second, translation rules for transforming each schema to a central HR-XML-conform schema were determined. The HR-XML-schema is used to build a form for searching jobs. The data supplied by a user in this form is now translated into queries for the different job portals. Each result obtained by a job portal is sent to the meta-search engine that ranks the result of all received job offers according to user's preferences.

Keywords: Meta-search, Information extraction and integration, human resource management, job search.

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386 A Methodology for Creating a Conceptual Model Under Uncertainty

Authors: Bogdan Walek, Jiri Bartos, Cyril Klimes

Abstract:

This article deals with the conceptual modeling under uncertainty. First, the division of information systems with their definition will be described, focusing on those where the construction of a conceptual model is suitable for the design of future information system database. Furthermore, the disadvantages of the traditional approach in creating a conceptual model and database design will be analyzed. A comprehensive methodology for the creation of a conceptual model based on analysis of client requirements and the selection of a suitable domain model is proposed here. This article presents the expert system used for the construction of a conceptual model and is a suitable tool for database designers to create a conceptual model.

Keywords: Conceptual model, conceptual modeling, database, methodology, uncertainty, information system, entity, attribute, relationship, conceptual domain model, fuzzy.

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385 A Formal Suite of Object Relational Database Metrics

Authors: Justus S, K Iyakutti

Abstract:

Object Relational Databases (ORDB) are complex in nature than traditional relational databases because they combine the characteristics of both object oriented concepts and relational features of conventional databases. Design of an ORDB demands efficient and quality schema considering the structural, functional and componential traits. This internal quality of the schema is assured by metrics that measure the relevant attributes. This is extended to substantiate the understandability, usability and reliability of the schema, thus assuring external quality of the schema. This work institutes a formalization of ORDB metrics; metric definition, evaluation methodology and the calibration of the metric. Three ORDB schemas were used to conduct the evaluation and the formalization of the metrics. The metrics are calibrated using content and criteria related validity based on the measurability, consistency and reliability of the metrics. Nominal and summative scales are derived based on the evaluated metric values and are standardized. Future works pertaining to ORDB metrics forms the concluding note.

Keywords: Measurements, Product metrics, Metrics calibration, Object-relational database.

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384 The Comparison of Anchor and Star Schema from a Query Performance Perspective

Authors: Radek Němec

Abstract:

Today's business environment requires that companies have access to highly relevant information in a matter of seconds. Modern Business Intelligence tools rely on data structured mostly in traditional dimensional database schemas, typically represented by star schemas. Dimensional modeling is already recognized as a leading industry standard in the field of data warehousing although several drawbacks and pitfalls were reported. This paper focuses on the analysis of another data warehouse modeling technique - the anchor modeling, and its characteristics in context with the standardized dimensional modeling technique from a query performance perspective. The results of the analysis show information about performance of queries executed on database schemas structured according to principles of each database modeling technique.

Keywords: Data warehousing, anchor modeling, star schema, anchor schema, query performance.

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383 Restructuring of XML Documents in the Form of Ontologies

Authors: Jamal Bakkas, Mohamed Bahaj, Abdellatif Soklabi

Abstract:

The intense use of the web has made it a very changing environment, its content is in permanent evolution to adapt to the demands. The standards have accompanied this evolution by passing from standards that regroup data with their presentations without any structuring such as HTML, to standards that separate both and give more importance to the structural aspect of the content such as XML standard and its derivatives. Currently, with the appearance of the Semantic Web, ontologies become increasingly present on the web and standards that allow their representations as OWL and RDF/RDFS begin to gain momentum. This paper provided an automatic method that converts XML schema document to ontologies represented in OWL.

Keywords: XML Schema, OWL, RDB, Mapping, Ontology.

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382 Comparative Survey of Object Serialization Techniques and the Programming Supports

Authors: Kazuaki Maeda

Abstract:

This paper compares six approaches of object serialization from qualitative and quantitative aspects. Those are object serialization in Java, IDL, XStream, Protocol Buffers, Apache Avro, and MessagePack. Using each approach, a common example is serialized to a file and the size of the file is measured. The qualitative comparison works are investigated in the way of checking whether schema definition is required or not, whether schema compiler is required or not, whether serialization is based on ascii or binary, and which programming languages are supported. It is clear that there is no best solution. Each solution makes good in the context it was developed.

Keywords: structured data, serialization, programming

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381 Schema and Data Migration of a Relational Database RDB to the Extensible Markup Language XML

Authors: Alae El Alami, Mohamed Bahaj

Abstract:

This article discusses the passage of RDB to XML documents (schema and data) based on metadata and semantic enrichment, which makes the RDB under flattened shape and is enriched by the object concept. The integration and exploitation of the object concept in the XML uses a syntax allowing for the verification of the conformity of the document XML during the creation. The information extracted from the RDB is therefore analyzed and filtered in order to adjust according to the structure of the XML files and the associated object model. Those implemented in the XML document through a SQL query are built dynamically. A prototype was implemented to realize automatic migration, and so proves the effectiveness of this particular approach.

Keywords: RDB, XML, DTD, semantic enrichment.

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380 Quebec Elementary Pre-service Teachers’ Conceptual Representations about Heat and Temperature

Authors: Abdeljalil Métioui

Abstract:

This article identifies the conceptual representations of 128 students enrolled in elementary pre-service teachers’ education in the Province of Quebec, Canada (ages 19-24). To construct their conceptual representations relatively to notions of heat and temperature, we use a qualitative research approach. For that, we distributed them a questionnaire including four questions. The result demonstrates that these students tend to view the temperature as a measure of the hotness of an object or person. They also related the sensation of cold (or warm) to the difference in temperature, and for their majority, the physical change of the matter does not require a constant temperature. These representations are inaccurate relatively to the scientific views, and we will see that they are relevant to the design of teaching strategies based on conceptual conflict.

Keywords: Conceptual representations, heat, temperature, pre-service teachers, elementary school.

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379 Data Migration between Document-Oriented and Relational Databases

Authors: Bogdan Walek, Cyril Klimes

Abstract:

Current tools for data migration between documentoriented and relational databases have several disadvantages. We propose a new approach for data migration between documentoriented and relational databases. During data migration the relational schema of the target (relational database) is automatically created from collection of XML documents. Proposed approach is verified on data migration between document-oriented database IBM Lotus/ Notes Domino and relational database implemented in relational database management system (RDBMS) MySQL.

Keywords: data migration, database, document-oriented database, XML, relational schema

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378 Advertisement Effectiveness for Print Media: A Conceptual Model

Authors: Prateek Maheshwari, Nitin Seth, Anoop Kumar Gupta

Abstract:

The objective of present research paper is to highlight the importance of measuring advertisement effectiveness in print media and to develop a conceptual model for advertisement effectiveness. The developed model is based on dimensions on which advertisement effectiveness depends and on the dimensions which are used to measure the effectiveness. An in-depth and extensive literature review is carried out to understand the concept of advertisement effectiveness and its various determinants in context of print media. Based on the insights gained, a conceptual framework for advertisement effectiveness is presented. The model is an attempt to uncover the relatively less explored area of advertisement effectiveness in Indian advertising scenario. It is believed that present work will encourage scholars and academicians to further explore the area and will offer conceptual assistance and a fresh direction in the domain of advertisement effectiveness.

Keywords: Advertisement Effectiveness, Conceptual Model, Effectiveness Dimensions, Print Media.

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377 Business Rules for Data Warehouse

Authors: Rajeev Kaula

Abstract:

Business rules and data warehouse are concepts and technologies that impact a wide variety of organizational tasks. In general, each area has evolved independently, impacting application development and decision-making. Generating knowledge from data warehouse is a complex process. This paper outlines an approach to ease import of information and knowledge from a data warehouse star schema through an inference class of business rules. The paper utilizes the Oracle database for illustrating the working of the concepts. The star schema structure and the business rules are stored within a relational database. The approach is explained through a prototype in Oracle-s PL/SQL Server Pages.

Keywords: Business Rules, Data warehouse, PL/SQL ServerPages, Relational model, Web Application.

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376 Testing Database of Information System using Conceptual Modeling

Authors: Bogdan Walek, Cyril Klimes

Abstract:

This paper focuses on testing database of existing information system. At the beginning we describe the basic problems of implemented databases, such as data redundancy, poor design of database logical structure or inappropriate data types in columns of database tables. These problems are often the result of incorrect understanding of the primary requirements for a database of an information system. Then we propose an algorithm to compare the conceptual model created from vague requirements for a database with a conceptual model reconstructed from implemented database. An algorithm also suggests steps leading to optimization of implemented database. The proposed algorithm is verified by an implemented prototype. The paper also describes a fuzzy system which works with the vague requirements for a database of an information system, procedure for creating conceptual from vague requirements and an algorithm for reconstructing a conceptual model from implemented database.

Keywords: testing, database, relational database, information system, conceptual model, fuzzy, uncertain information, database testing, reconstruction, requirements, optimization

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375 Implementing a Database from a Requirement Specification

Authors: M. Omer, D. Wilson

Abstract:

Creating a database scheme is essentially a manual process. From a requirement specification the information contained within has to be analyzed and reduced into a set of tables, attributes and relationships. This is a time consuming process that has to go through several stages before an acceptable database schema is achieved. The purpose of this paper is to implement a Natural Language Processing (NLP) based tool to produce a relational database from a requirement specification. The Stanford CoreNLP version 3.3.1 and the Java programming were used to implement the proposed model. The outcome of this study indicates that a first draft of a relational database schema can be extracted from a requirement specification by using NLP tools and techniques with minimum user intervention. Therefore this method is a step forward in finding a solution that requires little or no user intervention.

Keywords: Information Extraction, Natural Language Processing, Relation Extraction.

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374 The Conceptual and Procedural Knowledge of Rational Numbers in Primary School Teachers

Authors: R. M. Kashim

Abstract:

The study investigates the conceptual and procedural knowledge of rational number in primary school teachers, specifically, the primary school teachers level of conceptual knowledge about rational number and the primary school teachers level of procedural knowledge about rational numbers. The study was carried out in Bauchi metropolis in Bauchi state of Nigeria. A Conceptual and Procedural Knowledge Test was used as the instrument for data collection, 54 mathematics teachers in Bauchi primary schools were involved in the study. The collections were analyzed using mean and standard deviation. The findings revealed that the primary school mathematics teachers in Bauchi metropolis posses a low level of conceptual knowledge of rational number and also possess a high level of Procedural knowledge of rational number. It is therefore recommended that to be effective, teachers teaching mathematics most posses a deep understanding of both conceptual and procedural knowledge. That way the most knowledgeable teachers in mathematics deliver highly effective rational number instructions. Teachers should not ignore the mathematical concept aspect of rational number teaching. This is because only the procedural aspect of Rational number is highlighted during instructions; this often leads to rote - learning of procedures without understanding the meanings. It is necessary for teachers to learn rational numbers teaching method that focus on both conceptual knowledge and procedural knowledge teaching.

Keywords: Conceptual knowledge, primary school teachers, procedural knowledge, rational numbers.

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373 Designing and Implementing an Innovative Course about World Wide Web, Based on the Conceptual Representations of Students

Authors: Andreanna K. Koufou, Dimitrios K. Tsolis, Marida I. Ergazaki, Vasilis I. Komis, Vasiliki P. Zogza

Abstract:

Internet is nowadays included to all National Curriculums of the elementary school. A comparative study of their goals leads to the conclusion that a complete curriculum should aim to student-s acquisition of the abilities to navigate and search for information and additionally to emphasize on the evaluation of the information provided by the World Wide Web. In a constructivistic knowledge framework the design of a course has to take under consideration the conceptual representations of students. The following paper presents the conceptual representation of students of eleven years old, attending the Sixth Grade of Greek Elementary School about World Wide Web and their use in the design and implementation of an innovative course.

Keywords: Conceptual representations, Constructivism, Internet Didactics, World Wide Web

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372 Reduction of Search Space by Applying Controlled Genetic Operators for Weight Constrained Shortest Path Problem

Authors: A.K.M. Khaled Ahsan Talukder, Taibun Nessa, Kaushik Roy

Abstract:

The weight constrained shortest path problem (WCSPP) is one of most several known basic problems in combinatorial optimization. Because of its importance in many areas of applications such as computer science, engineering and operations research, many researchers have extensively studied the WCSPP. This paper mainly concentrates on the reduction of total search space for finding WCSP using some existing Genetic Algorithm (GA). For this purpose, some controlled schemes of genetic operators are adopted on list chromosome representation. This approach gives a near optimum solution with smaller elapsed generation than classical GA technique. From further analysis on the matter, a new generalized schema theorem is also developed from the philosophy of Holland-s theorem.

Keywords: Genetic Algorithm, Evolutionary Optimization, Multi Objective Optimization, Non-linear Schema Theorem, WCSPP.

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371 Context Detection in Spreadsheets Based on Automatically Inferred Table Schema

Authors: Alexander Wachtel, Michael T. Franzen, Walter F. Tichy

Abstract:

Programming requires years of training. With natural language and end user development methods, programming could become available to everyone. It enables end users to program their own devices and extend the functionality of the existing system without any knowledge of programming languages. In this paper, we describe an Interactive Spreadsheet Processing Module (ISPM), a natural language interface to spreadsheets that allows users to address ranges within the spreadsheet based on inferred table schema. Using the ISPM, end users are able to search for values in the schema of the table and to address the data in spreadsheets implicitly. Furthermore, it enables them to select and sort the spreadsheet data by using natural language. ISPM uses a machine learning technique to automatically infer areas within a spreadsheet, including different kinds of headers and data ranges. Since ranges can be identified from natural language queries, the end users can query the data using natural language. During the evaluation 12 undergraduate students were asked to perform operations (sum, sort, group and select) using the system and also Excel without ISPM interface, and the time taken for task completion was compared across the two systems. Only for the selection task did users take less time in Excel (since they directly selected the cells using the mouse) than in ISPM, by using natural language for end user software engineering, to overcome the present bottleneck of professional developers.

Keywords: Natural language processing, end user development; natural language interfaces, human computer interaction, data recognition, dialog systems, spreadsheet.

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370 Primary School Teachers’ Conceptual and Procedural Knowledge of Rational Number and Its Effects on Pupils’ Achievement in Rational Numbers

Authors: R. M. Kashim

Abstract:

The study investigated primary school teachers’ conceptual and procedural knowledge of rational numbers and its effects on pupil’s achievement in rational numbers. Specifically, primary school teachers’ level of conceptual knowledge about rational numbers, primary school teachers’ level of procedural knowledge about rational numbers, and the effects of teachers conceptual and procedural knowledge on their pupils understanding of rational numbers in primary schools is investigated. The study was carried out in Bauchi metropolis in the Bauchi state of Nigeria. The design of the study was a multi-stage design. The first stage was a descriptive design. The second stage involves a pre-test, post-test only quasi-experimental design. Two instruments were used for the data collection in the study. These were Conceptual and Procedural knowledge test (CPKT) and Rational number achievement test (RAT), the population of the study comprises of three (3) mathematics teachers’ holders of Nigerian Certificate in Education (NCE) teaching primary six and 210 pupils in their intact classes were used for the study. The data collected were analyzed using mean, standard deviation, analysis of variance, analysis of covariance and t- test. The findings indicated that the pupils taught rational number by a teacher that has high conceptual and procedural knowledge understand and perform better than the pupil taught by a teacher who has low conceptual and procedural knowledge of rational number. It is, therefore, recommended that teachers in primary schools should be encouraged to enrich their conceptual knowledge of rational numbers. Also, the superiority performance of teachers in procedural knowledge in rational number should not become an obstruction of understanding. Teachers Conceptual and procedural knowledge of rational numbers should be balanced so that primary school pupils will have a view of better teaching and learning of rational number in our contemporary schools.

Keywords: Achievement, conceptual knowledge, procedural knowledge, rational numbers.

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369 The Application of Six Sigma to Integration of Computer Based Systems

Authors: Zenon Chaczko, Essam Rahali, Rizwan Tariq

Abstract:

This paper introduces a process for the module level integration of computer based systems. It is based on the Six Sigma Process Improvement Model, where the goal of the process is to improve the overall quality of the system under development. We also present a conceptual framework that shows how this process can be implemented as an integration solution. Finally, we provide a partial implementation of key components in the conceptual framework.

Keywords: Software Quality, Six Sigma, System Integration, 3SI Process, 3SI Conceptual Framework.

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368 A Conceptual Framework for Supply Chain Competitiveness

Authors: Ajay Verma, Nitin Seth

Abstract:

The purpose of this paper is to highlight the importance of the concept of competitiveness in the supply chain and to present a conceptual framework for Supply Chain Competitiveness (SCC). The framework is based on supply chain activities, which are inputs, necessary for SCC and the benefits which are the outputs of SCC. A literature review is conducted on key supply chain competitiveness issues, its determinants, its various dimensions followed by exploration for SCC. Based on the insights gained, a conceptual framework for SCC is presented based on activities for SCC, SCC environment and outcomes of SCC. The information flow in the conceptual framework is bi-directional at all levels and the activities are interrelated in a global competitive environment. The activities include the activities of suppliers, manufacturers and distributors, giving more emphasis on manufacturers- activities. Further, implications of various factors such as economic, politicolegal, technical, socio-cultural, competition, demographic etc. are also highlighted. The SCC framework is an attempt to cover the relatively less explored area of supply chain competitiveness. It is expected that this work will further motivate researchers, academicians and practitioners to work in this area and offers conceptual help in providing a directions for supply chain competitiveness which leads to improvement in the supply chain and supply chain performance.

Keywords: Competitive advantage, supply chain, SCC, supplychain management.

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367 Creativity: A Motivational Tool for Interest and Conceptual Understanding in Science Education

Authors: Thienhuong Hoang

Abstract:

This qualitative, quantitative mixed-method study explores how students- motivation and interest in creative hands-on activities affected their conceptual understanding of science. The objectives of this research include developing a greater understanding about how creative activities, incorporated into the classroom as instructional strategies, increase student motivation and their learning or mastery of science concepts. The creative activities are viewed as a motivational tool, a specific type of task, which have an impact on student goals. Pre-and-post tests, pre-and-post interviews, and student responses measure motivational-goal theory variables, interest in the activity, and conceptual change. Implications for education and future research will be discussed.

Keywords: Science education, motivation, conceptual understanding, instructional strategies.

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366 A Preliminary Conceptual Scale to Discretize the Distributed Manufacturing Continuum

Authors: Ijaz Ul Haq, Fiorenzo Franceschini

Abstract:

The distributed manufacturing methodology brings a new concept of decentralized manufacturing operations close to the proximity of end users. A preliminary scale, to measure distributed capacity and evaluate positioning of firms, is developed in this research. In the first part of the paper, a literature review has been performed which highlights the explorative nature of the studies conducted to present definitions and classifications due to novelty of this topic. From literature, five dimensions of distributed manufacturing development stages have been identified: localization, manufacturing technologies, customization and personalization, digitalization and democratization of design. Based on these determinants a conceptual scale is proposed to measure the status of distributed manufacturing of a generic firm. A multiple case study is then conducted in two steps to test the conceptual scale and to identify the corresponding level of distributed potential in each case study firm.

Keywords: Conceptual scale, distributed manufacturing, firm’s distributed capacity, manufacturing continuum.

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365 A Novel Algorithm for Parsing IFC Models

Authors: Raninder Kaur Dhillon, Mayur Jethwa, Hardeep Singh Rai

Abstract:

Information technology has made a pivotal progress across disparate disciplines, one of which is AEC (Architecture, Engineering and Construction) industry. CAD is a form of computer-aided building modulation that architects, engineers and contractors use to create and view two- and three-dimensional models. The AEC industry also uses building information modeling (BIM), a newer computerized modeling system that can create four-dimensional models; this software can greatly increase productivity in the AEC industry. BIM models generate open source IFC (Industry Foundation Classes) files which aim for interoperability for exchanging information throughout the project lifecycle among various disciplines. The methods developed in previous studies require either an IFC schema or MVD and software applications, such as an IFC model server or a Building Information Modeling (BIM) authoring tool, to extract a partial or complete IFC instance model. This paper proposes an efficient algorithm for extracting a partial and total model from an Industry Foundation Classes (IFC) instance model without an IFC schema or a complete IFC model view definition (MVD).

Keywords: BIM, CAD, IFC, MVD.

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364 Automation of Web-Portal Construction Processes with SQL Server for the Black Sea Ecosystem Monitoring

Authors: Gia Surguladze, Nino Topuria, Ana Gavardashvili, Tsatsa Namchevadze

Abstract:

The present article discusses design and development of Information System for monitoring ecology within the Black Sea basin of Georgia. Sea parameters, river, estuary, vulnerable district, water sample, etc. were considered as the major parameters of the sea ecosystem. A conceptual schema has been developed for the Black Sea ecosystem based on object-role model. The experimental database for the Black Sea ecosystem has been constructed using Ms SQL Server, while the object-role model NORMA has been developed using graphical instrument Ms Visual Studio within the integrated environment of .NET Framework 4.5. Web portal has been designed based on Ms SharePoint Server. The server database connection with web-portal has been carried out by means of External List of Ms SharePoint Server Designer.

Keywords: Web-application, service-oriented architecture, database, object-role modelling, SharePoint, Black sea, river, estuary, ecology, monitoring system, automation of data processing.

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363 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

Authors: Nadezhda Kvatashidze

Abstract:

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

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

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