Search results for: ERP implementation framework
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2988

Search results for: ERP implementation framework

2748 Probabilistic Simulation of Triaxial Undrained Cyclic Behavior of Soils

Authors: Arezoo Sadrinezhad, Kallol Sett, S. I. Hariharan

Abstract:

In this paper, a probabilistic framework based on Fokker-Planck-Kolmogorov (FPK) approach has been applied to simulate triaxial cyclic constitutive behavior of uncertain soils. The framework builds upon previous work of the writers, and it has been extended for cyclic probabilistic simulation of triaxial undrained behavior of soils. von Mises elastic-perfectly plastic material model is considered. It is shown that by using probabilistic framework, some of the most important aspects of soil behavior under cyclic loading can be captured even with a simple elastic-perfectly plastic constitutive model.

Keywords: Elasto-plasticity, uncertainty, soils, Fokker-Planck equation, Fourier Spectral method, Finite Difference method.

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2747 An Improved Resource Discovery Approach Using P2P Model for Condor: A Grid Middleware

Authors: Anju Sharma, Seema Bawa

Abstract:

Resource Discovery in Grids is critical for efficient resource allocation and management. Heterogeneous nature and dynamic availability of resources make resource discovery a challenging task. As numbers of nodes are increasing from tens to thousands, scalability is essentially desired. Peer-to-Peer (P2P) techniques, on the other hand, provide effective implementation of scalable services and applications. In this paper we propose a model for resource discovery in Condor Middleware by using the four axis framework defined in P2P approach. The proposed model enhances Condor to incorporate functionality of a P2P system, thus aim to make Condor more scalable, flexible, reliable and robust.

Keywords: Condor Middleware, Grid Computing, P2P, Resource Discovery.

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2746 Analyzing Convergence of IT and Energy Industry Based on Social System Framework

Authors: Giseob Byun, Ji Yeon Cho, Bong Gyou Lee

Abstract:

The purpose of this study is to analyze Green IT industry in major developed countries and to suggest overall directions for IT-Energy convergence industry. Recently, IT industry is pointed out as a problem such as environmental pollution, energy exhaustion, and high energy consumption. Therefore, Green IT gets focused which concerns as solution of these problems. However, since it is a beginning stage of this convergence area, there are only a few studies of IT-Energy convergence industry. According to this, this study examined the major developed countries in terms of institution arrangements, resources, markets and companies based on Van de Ven(1999)'s social system framework that shows relationship among key components of industrial infrastructure. Subsequently, the direction of the future study of convergence on IT and Energy industry is proposed.

Keywords: Green IT, Energy industry, Convergence, Social System Framework.

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2745 MLOps Scaling Machine Learning Lifecycle in an Industrial Setting

Authors: Yizhen Zhao, Adam S. Z. Belloum, Gonc¸alo Maia da Costa, Zhiming Zhao

Abstract:

Machine learning has evolved from an area of academic research to a real-world applied field. This change comes with challenges, gaps and differences exist between common practices in academic environments and the ones in production environments. Following continuous integration, development and delivery practices in software engineering, similar trends have happened in machine learning (ML) systems, called MLOps. In this paper we propose a framework that helps to streamline and introduce best practices that facilitate the ML lifecycle in an industrial setting. This framework can be used as a template that can be customized to implement various machine learning experiments. The proposed framework is modular and can be recomposed to be adapted to various use cases (e.g. data versioning, remote training on Cloud). The framework inherits practices from DevOps and introduces other practices that are unique to the machine learning system (e.g.data versioning). Our MLOps practices automate the entire machine learning lifecycle, bridge the gap between development and operation.

Keywords: Cloud computing, continuous development, data versioning, DevOps, industrial setting, MLOps, machine learning.

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2744 Development Framework Based on Mobile Augmented Reality for Pre-Literacy Kit

Authors: Nazatul Aini Abd Majid, Faridah Yunus, Haslina Arshad, Mohammad Farhan Mohammad Johari

Abstract:

Mobile technology, augmented reality, and game-based learning are some of the key learning technologies that can be fully optimized to promote pre-literacy skills. The problem is how to design an effective pre-literacy kit that utilizes some of the learning technologies. This paper presents a framework based on mobile augmented reality for the development of pre-literacy kit. This pre-literacy kit incorporates three main components which are contents, design, and tools. A prototype of a mobile app based on the three main components was developed for promoting pre-literacy. The results show that the children and teachers gave positive feedbacks after using the mobile app for the pre-literacy.

Keywords: Framework, mobile technology, augmented reality, pre-literacy skills.

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2743 Effective Personal Knowledge Management: A Proposed Online Framework

Authors: Shahrinaz Ismail, Mohd Sharifuddin Ahmad

Abstract:

This paper presents an analytical framework for an effective online personal knowledge management (PKM) of knowledge workers. The development of this framework is prompted by our qualitative research on the PKM processes and cognitive enablers of knowledge workers in eight organisations selected from three main industries in Malaysia. This multiple-case research identifies the relationships between the effectiveness of four online PKM processes: get/retrieve, understand/analyse, share, and connect. It also establishes the importance of cognitive enablers that mediate this relationship, namely, method, identify, decide and drive. Qualitative analysis is presented as the findings, supported by the preceded quantitative analysis on an exploratory questionnaire survey.

Keywords: Bottom-up approach, knowledge organisation, organisational knowledge management, personal knowledge management, software agent technology.

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2742 Lean Healthcare: Barriers and Enablers in the Colombian Context

Authors: Erika Ruiz, Nestor Ortiz

Abstract:

Lean philosophy has evolved over time and has been implemented both in manufacturing and services, more recently lean has been integrated in the companies of the health sector. Currently it is important to understand the successful way to implement this philosophy and try to identify barriers and enablers to the sustainability of lean healthcare. The main purpose of this research is to identify the barriers and enablers in the implementation of Lean Healthcare based on case studies of Colombian healthcare centers. In order to do so, we conducted semi-structured interviews based on a maturity model. The main results indicate that the success of Lean implementation depends on its adaptation to contextual factors. In addition, in the Colombian context were identified new factors such as organizational culture, management models, integration of the care and administrative departments and triple helix relationship.

Keywords: Barriers, enablers, implementation, lean healthcare, sustainability.

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2741 Field Programmable Gate Array Based Infinite Impulse Response Filter Using Multipliers

Authors: Rajesh Mehra, Bharti Thakur

Abstract:

In this paper, an Infinite Impulse Response (IIR) filter has been designed and simulated on an Field Programmable Gate Arrays (FPGA). The implementation is based on Multiply Add and Accumulate (MAC) algorithm which uses multiply operations for design implementation. Parallel Pipelined structure is used to implement the proposed IIR Filter taking optimal advantage of the look up table of target device. The designed filter has been synthesized on Digital Signal Processor (DSP) slice based FPGA to perform multiplier function of MAC unit. The DSP slices are useful to enhance the speed performance. The proposed design is simulated with Matlab, synthesized with Xilinx Synthesis Tool, and implemented on FPGA devices. The Virtex 5 FPGA based design can operate at an estimated frequency of 81.5 MHz as compared to 40.5 MHz in case of Spartan 3 ADSP based design. The Virtex 5 based implementation also consumes less slices and slice flip flops of target FPGA in comparison to Spartan 3 ADSP based implementation to provide cost effective solution for signal processing applications.

Keywords: Butterworth, DSP, IIR, MAC, FPGA.

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2740 A Proposed Managerial Framework for International Marketing Operations in the Fast Food Industry

Authors: Emmanuel Selase Asamoah, Miloslava Chovancová

Abstract:

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

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

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2739 Taking People, Process and Partnership on Board for Participatory Decision Making

Authors: B. Mikulskienė

Abstract:

Public administration institutions in cooperation with politicians are not the sole policy decision makers in full meaning any longer. Meanwhile, a special role, namely steering the decision making process, could be delegated to them. Despite the wide scientific discussion on different aspects what has direct impact on policy creation, there is a lack of holistic practical managerial advice, which could integrate infrastructure of policy decision making with intellectual capital and with interconnection of partnership. The proposed harmonized decision making model of process, people and partnership entitled by acronym HM-3P is analyzed as a framework for implementation of public administration steering role seeking the coherent social involvement in policy decision making.

Keywords: participatory decision making, partnership, stakeholders.

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2738 Cognitive eTransformation Framework for Education Sector

Authors: A. Hol

Abstract:

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

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

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2737 A Study of Factors Affecting the Elapsed Time of Housing Renewal Project Implementation in Seoul

Authors: In Su Na, Gunwon Lee, Seiyong Kim

Abstract:

This study analyzed the effect of area variables and economic variables on the length of each period of the project in order to analyze the effect of agreement rate on project implementation in housing renewal projects. In conclusion, as can be seen from these results, a low agreement rate may not translate into project promotion, and a higher agreement rate may not translate into project delay. The expectation of the policy is that the lower the agreement rate, the more projects would be promoted, but that is not the actual effect. From a policy consistency viewpoint, changing the agreement rate frequently, depending on the decision of the public, is not reasonable. The policy of using agreement rate as a necessary condition for project implementation should be reconsidered.

Keywords: Area and Economic Variables, Elapsed time, Housing Renewal Project.

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2736 A Study of Water Consumption in Two Malaysian Resorts

Authors: Fu E. Tang

Abstract:

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

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

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2735 Machine Learning Development Audit Framework: Assessment and Inspection of Risk and Quality of Data, Model and Development Process

Authors: Jan Stodt, Christoph Reich

Abstract:

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

Keywords: Audit, machine learning, assessment, metrics.

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2734 Optimization and GIS-Based Intelligent Decision Support System for Urban Transportation Systems Analysis

Authors: Mohamad K. Hasan, Hameed Al-Qaheri

Abstract:

Optimization plays an important role in most real world applications that support decision makers to take the right decision regarding the strategic directions and operations of the system they manage. Solutions for traffic management and traffic congestion problems are considered major problems that most decision making authorities for cities around the world are looking for. This review paper gives a full description of the traffic problem as part of the transportation planning process and present a view as a framework of urban transportation system analysis where the core of the system is a transportation network equilibrium model that is based on optimization techniques and that can also be used for evaluating an alternative solution or a combination of alternative solutions for the traffic congestion. Different transportation network equilibrium models are reviewed from the sequential approach to the multiclass combining trip generation, trip distribution, modal split, trip assignment and departure time model. A GIS-Based intelligent decision support system framework for urban transportation system analysis is suggested for implementation where the selection of optimized alternative solutions, single or packages, will be based on an intelligent agent rather than human being which would lead to reduction in time, cost and the elimination of the difficulty, by human being, for finding the best solution to the traffic congestion problem.

Keywords: Multiclass simultaneous transportation equilibrium models, transportation planning, urban transportation systems analysis, intelligent decision support system.

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2733 Framework Study on Single Assembly Line to Improve Productivity with Six Sigma and Line Balancing Approach

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

Abstract:

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

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

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2732 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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2731 A Mathematical Framework for Expanding a Railway’s Theoretical Capacity

Authors: Robert L. Burdett, Bayan Bevrani

Abstract:

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

Keywords: Capacity analysis, capacity expansion, railways.

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2730 Identifying Corruption in Legislation using Risk Analysis Methods

Authors: Chvalkovska, J., Jansky, P., Mejstrik, M.

Abstract:

The objective of this article is to discuss the potential of economic analysis as a tool for identification and evaluation of corruption in legislative acts. We propose that corruption be perceived as a risk variable within the legislative process. Therefore we find it appropriate to employ risk analysis methods, used in various fields of economics, for the evaluation of corruption in legislation. Furthermore we propose the incorporation of these methods into the so called corruption impact assessment (CIA), the general framework for detection of corruption in legislative acts. The applications of the risk analysis methods are demonstrated on examples of implementation of proposed CIA in the Czech Republic.

Keywords: corruption; corruption impact assessment (CIA); legislative; legislative process; risk analysis; Czech Republic

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2729 A Framework of the Factors Affecting the Adoption of ICT for Physical Education

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

Abstract:

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

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

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2728 An Efficient and Generic Hybrid Framework for High Dimensional Data Clustering

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

Abstract:

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

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

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2727 A Framework for University Social Responsibility and Sustainability: The Case of South Valley University, Egypt

Authors: Alaa Tag Eldin Mohamed

Abstract:

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

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

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2726 The Implementation of Remote Automation Execution Agent over ACL on QOS POLICY Based System

Authors: Hazly Amir, Roime Puniran

Abstract:

This paper will present the implementation of QoS policy based system by utilizing rules on Access Control List (ACL) over Layer 3 (L3) switch. Also presented is the architecture on that implementation; the tools being used and the result were gathered. The system architecture has an ability to control ACL rules which are installed inside an external L3 switch. ACL rules used to instruct the way of access control being executed, in order to entertain all traffics through that particular switch. The main advantage of using this approach is that the single point of failure could be prevented when there are any changes on ACL rules inside L3 switches. Another advantage is that the agent could instruct ACL rules automatically straight away based on the changes occur on policy database without configuring them one by one. Other than that, when QoS policy based system was implemented in distributed environment, the monitoring process can be synchronized easily due to the automate process running by agent over external policy devices.

Keywords: QOS, ACL, L3 Switch.

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2725 Implementation of Watch Dog Timer for Fault Tolerant Computing on Cluster Server

Authors: Meenakshi Bheevgade, Rajendra M. Patrikar

Abstract:

In today-s new technology era, cluster has become a necessity for the modern computing and data applications since many applications take more time (even days or months) for computation. Although after parallelization, computation speeds up, still time required for much application can be more. Thus, reliability of the cluster becomes very important issue and implementation of fault tolerant mechanism becomes essential. The difficulty in designing a fault tolerant cluster system increases with the difficulties of various failures. The most imperative obsession is that the algorithm, which avoids a simple failure in a system, must tolerate the more severe failures. In this paper, we implemented the theory of watchdog timer in a parallel environment, to take care of failures. Implementation of simple algorithm in our project helps us to take care of different types of failures; consequently, we found that the reliability of this cluster improves.

Keywords: Cluster, Fault tolerant, Grid, Grid ComputingSystem, Meta-computing.

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2724 Design of Personal Job Recommendation Framework on Smartphone Platform

Authors: Chayaporn Kaensar

Abstract:

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

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

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2723 Automated Knowledge Engineering

Authors: Sandeep Chandana, Rene V. Mayorga, Christine W. Chan

Abstract:

This article outlines conceptualization and implementation of an intelligent system capable of extracting knowledge from databases. Use of hybridized features of both the Rough and Fuzzy Set theory render the developed system flexibility in dealing with discreet as well as continuous datasets. A raw data set provided to the system, is initially transformed in a computer legible format followed by pruning of the data set. The refined data set is then processed through various Rough Set operators which enable discovery of parameter relationships and interdependencies. The discovered knowledge is automatically transformed into a rule base expressed in Fuzzy terms. Two exemplary cancer repository datasets (for Breast and Lung Cancer) have been used to test and implement the proposed framework.

Keywords: Knowledge Extraction, Fuzzy Sets, Rough Sets, Neuro–Fuzzy Systems, Databases

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2722 A Theoretical Framework on Using Social Stories with the Creative Arts for Individuals on the Autistic Spectrum

Authors: R. Bawazir, P. Jones

Abstract:

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

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

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2721 Several Aspects of the Conceptual Framework of Financial Reporting

Authors: Nadezhda Kvatashidze

Abstract:

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

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

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2720 Homomorphic Conceptual Framework for Effective Supply Chain Strategy (HCEFSC) within Operational Research (OR) with Sustainability and Phenomenology

Authors: Al-Salamin Hussain, Elias O. Tembe

Abstract:

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

Keywords: Automorphisms, Homomorphism, Monomorphisms, Supply Chain.

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2719 A Design Framework for Event Recommendation in Novice Low-Literacy Communities

Authors: Yimeng Deng, Klarissa T.T. Chang

Abstract:

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

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

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