Search results for: Enterprise cluster
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 585

Search results for: Enterprise cluster

45 Identifying Neighborhoods at Potential Risk of Food Insecurity in Rural British Columbia

Authors: Amirmohsen Behjat, Aleck Ostry, Christina Miewald, Bernie Pauly

Abstract:

Substantial research has indicated that socioeconomic and demographic characteristics’ of neighborhoods are strong determinants of food security. The aim of this study was to develop a Food Insecurity Neighborhood Index (FINI) based on the associated socioeconomic and demographic variables to identify the areas at potential risk of food insecurity in rural British Columbia (BC). Principle Component Analysis (PCA) technique was used to calculate the FINI for each rural Dissemination Area (DA) using the food security determinant variables from Canadian Census data. Using ArcGIS, the neighborhoods with the top quartile FINI values were classified as food insecure. The results of this study indicated that the most food insecure neighborhood with the highest FINI value of 99.1 was in the Bulkley-Nechako (central BC) area whereas the lowest FINI with the value of 2.97 was for a rural neighborhood in the Cowichan Valley area. In total, 98.049 (19%) of the rural population of British Columbians reside in high food insecure areas. Moreover, the distribution of food insecure neighborhoods was found to be strongly dependent on the degree of rurality in BC. In conclusion, the cluster of food insecure neighbourhoods was more pronounced in Central Coast, Mount Wadington, Peace River, Kootenay Boundary, and the Alberni-Clayoqout Regional Districts.

Keywords: Neighbourhood food insecurity index, socioeconomic and demographic determinants, principal component analysis, Canada Census, ArcGIS.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 819
44 The Effect of Cooperation Teaching Method on Learning of Students in Primary Schools

Authors: Fereshteh Afkari, Davood Bagheri

Abstract:

The effect of teaching method on learning assistance Dunn Review .The study, to compare the effects of collaboration on teaching mathematics learning courses, including writing, science, experimental girl students by other methods of teaching basic first paid and the amount of learning students methods have been trained to cooperate with other students with other traditional methods have been trained to compare. The survey on 100 students in Tehran that using random sampling ¬ cluster of girl students between the first primary selections was performed. Considering the topic of semi-experimental research methods used to practice the necessary information by questionnaire, examination questions by the researcher, in collaboration with teachers and view authority in this field and related courses that teach these must have been collected. Research samples to test and control groups were divided. Experimental group and control group collaboration using traditional methods of mathematics courses, including writing and experimental sciences were trained. Research results using statistical methods T is obtained in two independent groups show that, through training assistance will lead to positive results and student learning in comparison with traditional methods, will increase also led to collaboration methods increase skills to solve math lesson practice, better understanding and increased skill level of students in practical lessons such as science and has been writing.

Keywords: method of teaching, learning, collaboration

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1592
43 The Impact of Digital Inclusive Finance on the High-Quality Development of China's Export Trade

Authors: Yao Wu

Abstract:

In the context of financial globalization, China has put forward the policy goal of high-quality development, and the digital economy, with its advantage of information resources, is driving China's export trade to achieve high-quality development. Due to the long-standing financing constraints of small and medium-sized export enterprises, how to expand the export scale of small and medium-sized enterprises has become a major threshold for the development of China's export trade. This paper firstly adopts the hierarchical analysis method to establish the evaluation system of high-quality development of China's export trade; secondly, the panel data of 30 provinces in China from 2011 to 2018 are selected for empirical analysis to establish the impact model of digital inclusive finance on the high-quality development of China's export trade; based on the analysis of the heterogeneous enterprise trade model, a mediating effect model is established to verify the mediating role of credit constraint in the development of high-quality export trade in China. Based on the above analysis, this paper concludes that inclusive digital finance, with its unique digital and inclusive nature, alleviates the credit constraint problem among SMEs, enhances the binary marginal effect of SMEs' exports, optimizes their export scale and structure, and promotes the high-quality development of regional and even national export trade. Finally, based on the findings of this paper, we propose insights and suggestions for inclusive digital finance to promote the high-quality development of export trade.

Keywords: Digital inclusive finance, high-quality development of export trade, fixed effects, binary marginal effects.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 606
42 Visualization and Indexing of Spectral Databases

Authors: Tibor Kulcsar, Gabor Sarossy, Gabor Bereznai, Robert Auer, Janos Abonyi

Abstract:

On-line (near infrared) spectroscopy is widely used to support the operation of complex process systems. Information extracted from spectral database can be used to estimate unmeasured product properties and monitor the operation of the process. These techniques are based on looking for similar spectra by nearest neighborhood algorithms and distance based searching methods. Search for nearest neighbors in the spectral space is an NP-hard problem, the computational complexity increases by the number of points in the discrete spectrum and the number of samples in the database. To reduce the calculation time some kind of indexing could be used. The main idea presented in this paper is to combine indexing and visualization techniques to reduce the computational requirement of estimation algorithms by providing a two dimensional indexing that can also be used to visualize the structure of the spectral database. This 2D visualization of spectral database does not only support application of distance and similarity based techniques but enables the utilization of advanced clustering and prediction algorithms based on the Delaunay tessellation of the mapped spectral space. This means the prediction has not to use the high dimension space but can be based on the mapped space too. The results illustrate that the proposed method is able to segment (cluster) spectral databases and detect outliers that are not suitable for instance based learning algorithms.

Keywords: indexing high dimensional databases, dimensional reduction, clustering, similarity, k-nn algorithm.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1726
41 Inferring User Preference Using Distance Dependent Chinese Restaurant Process and Weighted Distribution for a Content Based Recommender System

Authors: Bagher Rahimpour Cami, Hamid Hassanpour, Hoda Mashayekhi

Abstract:

Nowadays websites provide a vast number of resources for users. Recommender systems have been developed as an essential element of these websites to provide a personalized environment for users. They help users to retrieve interested resources from large sets of available resources. Due to the dynamic feature of user preference, constructing an appropriate model to estimate the user preference is the major task of recommender systems. Profile matching and latent factors are two main approaches to identify user preference. In this paper, we employed the latent factor and profile matching to cluster the user profile and identify user preference, respectively. The method uses the Distance Dependent Chines Restaurant Process as a Bayesian nonparametric framework to extract the latent factors from the user profile. These latent factors are mapped to user interests and a weighted distribution is used to identify user preferences. We evaluate the proposed method using a real-world data-set that contains news tweets of a news agency (BBC). The experimental results and comparisons show the superior recommendation accuracy of the proposed approach related to existing methods, and its ability to effectively evolve over time.

Keywords: Content-based recommender systems, dynamic user modeling, extracting user interests, predicting user preference.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 771
40 A Neurofuzzy Learning and its Application to Control System

Authors: Seema Chopra, R. Mitra, Vijay Kumar

Abstract:

A neurofuzzy approach for a given set of input-output training data is proposed in two phases. Firstly, the data set is partitioned automatically into a set of clusters. Then a fuzzy if-then rule is extracted from each cluster to form a fuzzy rule base. Secondly, a fuzzy neural network is constructed accordingly and parameters are tuned to increase the precision of the fuzzy rule base. This network is able to learn and optimize the rule base of a Sugeno like Fuzzy inference system using Hybrid learning algorithm, which combines gradient descent, and least mean square algorithm. This proposed neurofuzzy system has the advantage of determining the number of rules automatically and also reduce the number of rules, decrease computational time, learns faster and consumes less memory. The authors also investigate that how neurofuzzy techniques can be applied in the area of control theory to design a fuzzy controller for linear and nonlinear dynamic systems modelling from a set of input/output data. The simulation analysis on a wide range of processes, to identify nonlinear components on-linely in a control system and a benchmark problem involving the prediction of a chaotic time series is carried out. Furthermore, the well-known examples of linear and nonlinear systems are also simulated under the Matlab/Simulink environment. The above combination is also illustrated in modeling the relationship between automobile trips and demographic factors.

Keywords: Fuzzy control, neuro-fuzzy techniques, fuzzy subtractive clustering, extraction of rules, and optimization of membership functions.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2554
39 Awareness and Attitudes of Primary Grade Teachers (1-4thGrade) towards Inclusive Education

Authors: P. Maheshwari, M. Shapurkar

Abstract:

The present research aimed at studying the awareness and attitudes of teachers towards inclusive education. The sample consisted of 60 teachers, teaching in the primary section (1st – 4th) of regular schools affiliated to the SSC board in Mumbai. Sample was selected by Multi-stage cluster sampling technique. A semi-structured self-constructed interview schedule and a self-constructed attitude scale was used to study the awareness of teachers about disability and Inclusive education, and their attitudes towards inclusive education respectively. Themes were extracted from the interview data and quantitative data was analyzed using SPSS package. Results revealed that teachers had some amount of awareness but an inadequate amount of information on disabilities and inclusive education. Disability to most (37) teachers meant “an inability to do something”. The difference between disability and handicap was stated by most as former being cognitive while handicap being physical in nature. With regard to Inclusive education, a large number (46) stated that they were unaware of the term and did not know what it meant. Majority (52) of them perceived maximum challenges for themselves in an inclusive set up, and emphasized on the role of teacher training courses in the area of providing knowledge (49) and training in teaching methodology (53). Although, 83.3% of teachers held a moderately positive attitude towards inclusive education, a large percentage (61.6%) of participants felt that being in inclusive set up would be very challenging for both children with special needs and without special needs. Though, most (49) of the teachers stated that children with special needs should be educated in regular classroom but they further clarified that only those should be in a regular classroom who have physical impairments of mild or moderate degree.

Keywords: Attitudes, awareness, inclusive education, teachers.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3337
38 Age at First Marriage for Husband and Wife between Muslim and Santal Communities in Rural Bangladesh: A Cross-Cultural Perspective

Authors: Md. Emaj Uddin

Abstract:

Age at first marriage is a basic temporal term that is culturally constructed for marriage relationship between an adult male and an adult female intended to have sex, to reproduce and to adapt to environment from one generation to another around the world. Cross-cultural evidences suggest that age at first marriage for both male and female not only varies across the cultures, but also varies among the subcultures of the same society. The purpose of the study was to compare age at first marriage for husband and wife including age differences between them between Muslim and Santal communities in rural Bangladesh. For this we hypothesized that (1) there were significant differences in age at first marriage and age interval between husband and wife between Muslim and Santal communities in rural Bangladesh. In so doing, 288 couples (145 pairs of couples for Muslim and 143 pairs of couples for Santal) were selected by cluster random sampling from the Kalna village situated in the Tanore Upazila of Rajshahi district, Bangladesh, whose current mean age range was 36.59 years for husband and 28.85 years for wife for the Muslim and 31.74 years for husband and 25.21 years for wife for the Santal respectively. The results of Independent Sample t test showed that mean age at first marriage for the Muslim samples was 23.05 years for husbands and 15.11 years for wives, while mean age at first marriage for the Santal samples was 20.71 years for husbands and 14.34 years for wives respectively that were significantly different at p<0.05 level. Although husbands compared to wives in both the communities were relatively older, there were significant similarities in mean age differences (7.71 for Muslim couples and 7.51 for Santal, p>0.05) among the selected husbands and wives between the two communities. This study recommends that further cross-cultural researches should be done on the causeeffect relationships between socio-cultural factors and age at marriage between the two communities in Bangladesh.

Keywords: Age at First Marriage, Age Difference at Marriage, Bangladesh, Cross-Cultural Comparison, Muslim, Santal.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2490
37 Identification of Critical Success Factors in Non-Formal Service Sector Using Delphi Technique

Authors: Amol A. Talankar, Prakash Verma, Nitin Seth

Abstract:

The purpose of this study is to identify the critical success factors (CSFs) for the effective implementation of Six Sigma in non-formal service Sectors.

Based on the survey of literature, the critical success factors (CSFs) for Six Sigma have been identified and are assessed for their importance in Non-formal service sector using Delphi Technique. These selected CSFs were put forth to the panel of expert to cluster them and prepare cognitive map to establish their relationship.

All the critical success factors examined and obtained from the review of literature have been assessed for their importance with respect to their contribution to Six Sigma effectiveness in non formal service sector.

The study is limited to the non-formal service sectors involved in the organization of religious festival only. However, the similar exercise can be conducted for broader sample of other non-formal service sectors like temple/ashram management, religious tours management etc.

The research suggests an approach to identify CSFs of Six Sigma for Non-formal service sector. All the CSFs of the formal service sector will not be applicable to Non-formal services, hence opinion of experts was sought to add or delete the CSFs. In the first round of Delphi, the panel of experts has suggested, two new CSFs-“competitive benchmarking (F19) and resident’s involvement (F28)”, which were added for assessment in the next round of Delphi.  One of the CSFs-“fulltime six sigma personnel (F15)” has been omitted in proposed clusters of CSFs for non-formal organization, as it is practically impossible to deploy full time trained Six Sigma recruits.

Keywords: Critical success factors (CSFs), Quality assurance, non-formal service sectors, Six Sigma.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2403
36 Blueprinting of a Normalized Supply Chain Processes: Results in Implementing Normalized Software Systems

Authors: Bassam Istanbouli

Abstract:

With the technology evolving every day and with the increase in global competition, industries are always under the pressure to be the best. They need to provide good quality products at competitive prices, when and how the customer wants them.  In order to achieve this level of service, products and their respective supply chain processes need to be flexible and evolvable; otherwise changes will be extremely expensive, slow and with many combinatorial effects. Those combinatorial effects impact the whole organizational structure, from a management, financial, documentation, logistics and specially the information system Enterprise Requirement Planning (ERP) perspective. By applying the normalized system concept/theory to segments of the supply chain, we believe minimal effects, especially at the time of launching an organization global software project. The purpose of this paper is to point out that if an organization wants to develop a software from scratch or implement an existing ERP software for their business needs and if their business processes are normalized and modular then most probably this will yield to a normalized and modular software system that can be easily modified when the business evolves. Another important goal of this paper is to increase the awareness regarding the design of the business processes in a software implementation project. If the blueprints created are normalized then the software developers and configurators will use those modular blueprints to map them into modular software. This paper only prepares the ground for further studies;  the above concept will be supported by going through the steps of developing, configuring and/or implementing a software system for an organization by using two methods: The Software Development Lifecycle method (SDLC) and the Accelerated SAP implementation method (ASAP). Both methods start with the customer requirements, then blue printing of its business processes and finally mapping those processes into a software system.  Since those requirements and processes are the starting point of the implementation process, then normalizing those processes will end up in a normalizing software.

Keywords: Blueprint, ERP, SDLC, Modular.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 343
35 Regional Analysis of Streamflow Drought: A Case Study for Southwestern Iran

Authors: M. Byzedi, B. Saghafian

Abstract:

Droughts are complex, natural hazards that, to a varying degree, affect some parts of the world every year. The range of drought impacts is related to drought occurring in different stages of the hydrological cycle and usually different types of droughts, such as meteorological, agricultural, hydrological, and socioeconomical are distinguished. Streamflow drought was analyzed by the method of truncation level (at 70% level) on daily discharges measured in 54 hydrometric stations in southwestern Iran. Frequency analysis was carried out for annual maximum series (AMS) of drought deficit volume and duration series. Some factors including physiographic, climatic, geologic, and vegetation cover were studied as influential factors in the regional analysis. According to the results of factor analysis, six most effective factors were identified as area, rainfall from December to February, the percent of area with Normalized Difference Vegetation Index (NDVI) <0.1, the percent of convex area, drainage density and the minimum of watershed elevation that explained 90.9% of variance. The homogenous regions were determined by cluster analysis and discriminate function analysis. Suitable multivariate regression models were evaluated for streamflow drought deficit volume with 2 years return period. The significance level of regression models was 0.01. The results showed that the watershed area is the most effective factor with high correlation with deficit volume. Also, drought duration was not a suitable drought index for regional analysis.

Keywords: Iran, Streamflow drought, truncation level method, regional analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1699
34 Upgraded Rough Clustering and Outlier Detection Method on Yeast Dataset by Entropy Rough K-Means Method

Authors: P. Ashok, G. M. Kadhar Nawaz

Abstract:

Rough set theory is used to handle uncertainty and incomplete information by applying two accurate sets, Lower approximation and Upper approximation. In this paper, the rough clustering algorithms are improved by adopting the Similarity, Dissimilarity–Similarity and Entropy based initial centroids selection method on three different clustering algorithms namely Entropy based Rough K-Means (ERKM), Similarity based Rough K-Means (SRKM) and Dissimilarity-Similarity based Rough K-Means (DSRKM) were developed and executed by yeast dataset. The rough clustering algorithms are validated by cluster validity indexes namely Rand and Adjusted Rand indexes. An experimental result shows that the ERKM clustering algorithm perform effectively and delivers better results than other clustering methods. Outlier detection is an important task in data mining and very much different from the rest of the objects in the clusters. Entropy based Rough Outlier Factor (EROF) method is seemly to detect outlier effectively for yeast dataset. In rough K-Means method, by tuning the epsilon (ᶓ) value from 0.8 to 1.08 can detect outliers on boundary region and the RKM algorithm delivers better results, when choosing the value of epsilon (ᶓ) in the specified range. An experimental result shows that the EROF method on clustering algorithm performed very well and suitable for detecting outlier effectively for all datasets. Further, experimental readings show that the ERKM clustering method outperformed the other methods.

Keywords: Clustering, Entropy, Outlier, Rough K-Means, validity index.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1364
33 Total and Partial Factor Productivity Analysis of Irrigated Wheat in Iran by Separate of Exploitation Scales

Authors: Hassan Masoumi, Rashed Alavi

Abstract:

Wheat is one of the strategic crops in Iran, on which the household food basket is highly dependent. Although this crop is cultivated and produced in almost all provinces of the country, its production efficiency is lower than the global and regional averages due to the lack of optimal use of allocated resources. In this research, which was carried out with a documentary and library method, first, the total and partial productivity indices of irrigated wheat production were calculated in large, medium and small exploitation scales in different provinces of the country, and then the provinces were clustered in terms of these indices. The results showed that the total productivity of production factors had a direct correlation with the scale of exploitation, so that with the increase in the size of exploitations, the total productivity index increased. On the scale of small exploitations, North Khorasan, Zanjan, Chaharmahal and Bakhtiari Province, on a medium scale, Chaharmahal and Bakhtiari Province and on the scale of large exploitations, Zanjan, Chaharmahal and Bakhtiari provinces, Kohkiloyeh and Boyer Ahmad and North Khorasan, with better use of production resources compared to other provinces, were placed in the best cluster in terms of total productivity index. The high total productivity index in Zanjan, Chaharmahal and Bakhtiari Province is related to the higher productivity of factors such as mechanization and land in these provinces. Finally, the methods of using these factors in productive provinces, along with technical and specialized regional guidelines, can facilitate the improvement of productivity in less productive provinces.

Keywords: Clustering, Irrigated wheat, Iran, total productivity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 92
32 Cumulative Learning based on Dynamic Clustering of Hierarchical Production Rules(HPRs)

Authors: Kamal K.Bharadwaj, Rekha Kandwal

Abstract:

An important structuring mechanism for knowledge bases is building clusters based on the content of their knowledge objects. The objects are clustered based on the principle of maximizing the intraclass similarity and minimizing the interclass similarity. Clustering can also facilitate taxonomy formation, that is, the organization of observations into a hierarchy of classes that group similar events together. Hierarchical representation allows us to easily manage the complexity of knowledge, to view the knowledge at different levels of details, and to focus our attention on the interesting aspects only. One of such efficient and easy to understand systems is Hierarchical Production rule (HPRs) system. A HPR, a standard production rule augmented with generality and specificity information, is of the following form Decision If < condition> Generality Specificity . HPRs systems are capable of handling taxonomical structures inherent in the knowledge about the real world. In this paper, a set of related HPRs is called a cluster and is represented by a HPR-tree. This paper discusses an algorithm based on cumulative learning scenario for dynamic structuring of clusters. The proposed scheme incrementally incorporates new knowledge into the set of clusters from the previous episodes and also maintains summary of clusters as Synopsis to be used in the future episodes. Examples are given to demonstrate the behaviour of the proposed scheme. The suggested incremental structuring of clusters would be useful in mining data streams.

Keywords: Cumulative learning, clustering, data mining, hierarchical production rules.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1393
31 MinRoot and CMesh: Interconnection Architectures for Network-on-Chip Systems

Authors: Mohammad Ali Jabraeil Jamali, Ahmad Khademzadeh

Abstract:

The success of an electronic system in a System-on- Chip is highly dependent on the efficiency of its interconnection network, which is constructed from routers and channels (the routers move data across the channels between nodes). Since neither classical bus based nor point to point architectures can provide scalable solutions and satisfy the tight power and performance requirements of future applications, the Network-on-Chip (NoC) approach has recently been proposed as a promising solution. Indeed, in contrast to the traditional solutions, the NoC approach can provide large bandwidth with moderate area overhead. The selected topology of the components interconnects plays prime rule in the performance of NoC architecture as well as routing and switching techniques that can be used. In this paper, we present two generic NoC architectures that can be customized to the specific communication needs of an application in order to reduce the area with minimal degradation of the latency of the system. An experimental study is performed to compare these structures with basic NoC topologies represented by 2D mesh, Butterfly-Fat Tree (BFT) and SPIN. It is shown that Cluster mesh (CMesh) and MinRoot schemes achieves significant improvements in network latency and energy consumption with only negligible area overhead and complexity over existing architectures. In fact, in the case of basic NoC topologies, CMesh and MinRoot schemes provides substantial savings in area as well, because they requires fewer routers. The simulation results show that CMesh and MinRoot networks outperforms MESH, BFT and SPIN in main performance metrics.

Keywords: MinRoot, CMesh, NoC, Topology, Performance Evaluation

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2081
30 Genetic Diversity Based Population Study of Freshwater Mud Eel (Monopterus cuchia) in Bangladesh

Authors: M. F. Miah, K. M. A. Zinnah, M. J. Raihan, H. Ali, M. N. Naser

Abstract:

As genetic diversity is most important for existing, breeding and production of any fish; this study was undertaken for investigating genetic diversity of freshwater mud eel, Monopterus cuchia at population level where three ecological populations such as flooded area of Sylhet (P1), open water of Moulvibazar (P2) and open water of Sunamganj (P3) districts of Bangladesh were considered. Four arbitrary RAPD primers (OPB-12, C0-4, B-03 and OPB-08) were screened and RAPD banding patterns were analyzed among the populations considering 15 individuals of each population. In total 174, 138 and 149 bands were detected in the populations of P1, P2 and P3 respectively; however, each primer revealed less number of bands in each population. 100% polymorphic loci were recorded in P2 and P3 whereas only one monomorphic locus was observed in P1, recorded 97.5% polymorphism. Different genetic parameters such as inter-individual pairwise similarity, genetic distance, Nei genetic similarity, linkage distances, cluster analysis and allelic information, etc. were considered for measuring genetic diversity. The average inter-individual pairwise similarity was recorded 2.98, 1.47 and 1.35 in P1, P2 and P3 respectively. Considering genetic distance analysis, the highest distance 1 was recorded in P2 and P3 and the lowest genetic distance 0.444 was found in P2. The average Nei genetic similarity was observed 0.19, 0.16 and 0.13 in P1, P2 and P3, respectively; however, the average linkage distance was recorded 24.92, 17.14 and 15.28 in P1, P3 and P2 respectively. Based on linkage distance, genetic clusters were generated in three populations where 6 clades and 7 clusters were found in P1, 3 clades and 5 clusters were observed in P2 and 4 clades and 7 clusters were detected in P3. In addition, allelic information was observed where the frequency of p and q alleles were observed 0.093 and 0.907 in P1, 0.076 and 0.924 in P2, 0.074 and 0.926 in P3 respectively. The average gene diversity was observed highest in P2 (0.132) followed by P3 (0.131) and P1 (0.121) respectively.

Keywords: Genetic diversity, Monopterus cuchia, population, RAPD, Bangladesh.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1781
29 Machine Learning Facing Behavioral Noise Problem in an Imbalanced Data Using One Side Behavioral Noise Reduction: Application to a Fraud Detection

Authors: Salma El Hajjami, Jamal Malki, Alain Bouju, Mohammed Berrada

Abstract:

With the expansion of machine learning and data mining in the context of Big Data analytics, the common problem that affects data is class imbalance. It refers to an imbalanced distribution of instances belonging to each class. This problem is present in many real world applications such as fraud detection, network intrusion detection, medical diagnostics, etc. In these cases, data instances labeled negatively are significantly more numerous than the instances labeled positively. When this difference is too large, the learning system may face difficulty when tackling this problem, since it is initially designed to work in relatively balanced class distribution scenarios. Another important problem, which usually accompanies these imbalanced data, is the overlapping instances between the two classes. It is commonly referred to as noise or overlapping data. In this article, we propose an approach called: One Side Behavioral Noise Reduction (OSBNR). This approach presents a way to deal with the problem of class imbalance in the presence of a high noise level. OSBNR is based on two steps. Firstly, a cluster analysis is applied to groups similar instances from the minority class into several behavior clusters. Secondly, we select and eliminate the instances of the majority class, considered as behavioral noise, which overlap with behavior clusters of the minority class. The results of experiments carried out on a representative public dataset confirm that the proposed approach is efficient for the treatment of class imbalances in the presence of noise.

Keywords: Machine learning, Imbalanced data, Data mining, Big data.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1063
28 Personnel Selection Based on Step-Wise Weight Assessment Ratio Analysis and Multi-Objective Optimization on the Basis of Ratio Analysis Methods

Authors: Emre Ipekci Cetin, Ebru Tarcan Icigen

Abstract:

Personnel selection process is considered as one of the most important and most difficult issues in human resources management. At the stage of personnel selection, the applicants are handled according to certain criteria, the candidates are dealt with, and efforts are made to select the most appropriate candidate. However, this process can be more complicated in terms of the managers who will carry out the staff selection process. Candidates should be evaluated according to different criteria such as work experience, education, foreign language level etc. It is crucial that a rational selection process is carried out by considering all the criteria in an integrated structure. In this study, the problem of choosing the front office manager of a 5 star accommodation enterprise operating in Antalya is addressed by using multi-criteria decision-making methods. In this context, SWARA (Step-wise weight assessment ratio analysis) and MOORA (Multi-Objective Optimization on the basis of ratio analysis) methods, which have relatively few applications when compared with other methods, have been used together. Firstly SWARA method was used to calculate the weights of the criteria and subcriteria that were determined by the business. After the weights of the criteria were obtained, the MOORA method was used to rank the candidates using the ratio system and the reference point approach. Recruitment processes differ from sector to sector, from operation to operation. There are a number of criteria that must be taken into consideration by businesses in accordance with the structure of each sector. It is of utmost importance that all candidates are evaluated objectively in the framework of these criteria, after these criteria have been carefully selected in the selection of suitable candidates for employment. In the study, staff selection process was handled by using SWARA and MOORA methods together.

Keywords: Accommodation establishments, human resource management, MOORA, multi criteria decision making, SWARA.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1190
27 PRENACEL: Development and Evaluation of an M-Health Strategy to Improve Prenatal Care in Brazil

Authors: E. M. Vieira, C. S. Vieira, L. P. Bonifácio, L. M. de Oliveira Ciabati, A. C. A. Franzon, F. S. Zaratini, J. A. C. Sanchez, M. S. Andrade, J. P. Dias de Souza

Abstract:

The quality of prenatal care is key to reduce maternal morbidity and mortality. Communication between the health service and users can stimulate prevention and care. M-health has been an important and low cost strategy to health education. The PRENACEL programme (prenatal in the cell phone) was developed. It consists of a programme of information via SMS from the 20th week of pregnancy up to 12th week after delivery. Messages were about prenatal care, birth, contraception and breastfeeding. Communication of the pregnant woman asking questions about their health was possible. The objective of this study was to evaluate the implementation of PRENACEL as a useful complement to the standard prenatal care. Twenty health clinics were selected and randomized by cluster, 10 as the intervention group and 10 as the control group. In the intervention group, women and their partner were invited to participate. The control group received the standard prenatal care. All women were interviewed in the immediate post-partum and in the 12th and 24th week post-partum. Most women were married, had more than 8 years of schooling and visit the clinic more than 6 times during prenatal care. The intervention group presented lowest percentage of higher economic participants (5.6%), less single mothers and no drug user. It also presented more prenatal care visits than the control group and it was less likely to present Severe Acute Maternal Mortality when compared to control group as well as higher percentage of partners (75.4%) was present at the birth compared to control group. Although the study is still being carried out, preliminary data are showing positive results of the compliance of women to prenatal care.

Keywords: Cellphone, health technology, prenatal care, prevention.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1430
26 The Impact Evaluation of the Innovation Implementation within the EU Funds on the SMEs Performance Results

Authors: Beata Ślusarczyk, Sebastian Kot

Abstract:

In subjective terms, Polish SME sector occupies a prominent position in the national economic development, in which planning of the management strategies should be primarily based on identifying and meeting the innovation needs. As a research sample, there is chosen a printing sector of industry. SMEs share in printing sector in Poland is estimated at the level of 81% of all enterprises. In recent years, the printing industry achieved one of the highest levels of EU support in Poland. There is a relatively high increase in the development of technological innovations in equipment and the associated significant increase in production capacity. It can be also noticed that on average, every third enterprise belonging to the printing industry has implemented innovations, but not all of them effected in better economic results. Therefore, the aim of this article is to evaluate the impact of the implementation of innovation projects financed from the EU funds for performance of SMEs in the printing industry. As the results of research of EU funds co-financing effects on the development of innovation in the printing industry, it was specified that examined SMEs prefer to implement product innovation to receive a grant to the project at a level between 40% to 60%, the remaining part of the investment is usually covered with equity. The most common type of innovation had indicated a single implementation, related only to the change in process, technology, or organization. The relationship between variables of the EU funds and management of innovative activities was verified. It has been observed that the identified variables arising from the support in a form of the EU funds had a positive effect on the level of earned revenue, the increase in margin and in increase in employment as well. It was confirmed that the implemented innovations supported by the European funds have a positive impact on the performance of the printing companies. Although there is a risk that due to the decreasing demand for printing services such a high level of funding the companies in this sector will significantly increase competition in the long term, that may also contribute to the economic problems of the enterprises belonging to the analyzed branch.

Keywords: Innovations, SMEs, performance, results.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1538
25 A Prevalence of Phonological Disorder in Children with Specific Language Impairment

Authors: Etim, Victoria Enefiok, Dada, Oluseyi Akintunde, Bassey Okon

Abstract:

Phonological disorder is a serious and disturbing issue to many parents and teachers. Efforts towards resolving the problem have been undermined by other specific disabilities which were hidden to many regular and special education teachers. It is against this background that this study was motivated to provide data on the prevalence of phonological disorders in children with specific language impairment (CWSLI) as the first step towards critical intervention. The study was a survey of 15 CWSLI from St. Louise Inclusive schools, Ikot Ekpene in Akwa Ibom State of Nigeria. Phonological Processes Diagnostic Scale (PPDS) with 17 short sentences, which cut across the five phonological processes that were examined, were validated by experts in test measurement, phonology and special education. The respondents were made to read the sentences with emphasis on the targeted sounds. Their utterances were recorded and analyzed in the language laboratory using Praat Software. Data were also collected through friendly interactions at different times from the clients. The theory of generative phonology was adopted for the descriptive analysis of the phonological processes. Data collected were analyzed using simple percentage and composite bar chart for better understanding of the result. The study found out that CWSLI exhibited the five phonological processes under investigation. It was revealed that 66.7%, 80%, 73.3%, 80%, and 86.7% of the respondents have severe deficit in fricative stopping, velar fronting, liquid gliding, final consonant deletion and cluster reduction, respectively. It was therefore recommended that a nationwide survey should be carried out to have national statistics of CWSLI with phonological deficits and develop intervention strategies for effective therapy to remediate the disorder.

Keywords: Language disorders, phonology, phonological processes, specific language impairment.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1025
24 The Women Entrepreneur Support Fund in Bangladesh: Challenges and Prospects

Authors: Chowdhury Dilruba Shoma

Abstract:

Gender is about equal rights that both males and females having access to responsibilities and opportunities in decision making is a fundamental human right. It is also a precondition for, and a mark of, sustainable people-oriented development. In Bangladesh, women have fewer opportunities than men do to access credit from banks and financial institutions. Entrenched patriarchal attitudes, unequal inheritance rights, and male-dominated hierarchies in the financial system, plus high interest rates and a lack of security/collateral, make it harder for women to obtain bank loans. Limited access to institutional credit is a serious restraint on the productivity and income of women entrepreneurs, (and the wider economy). These gender-biased and structural barriers inhibit women’s access to fundamental economic rights. Using a liberal feminist theoretical lens, this study provides some useful insights into the relationship between gender inequality and entrepreneurship, leading to a better understanding of women’s entrepreneurship development in Bangladesh. Recently, the Bangladesh Government, the United Nations Capital Development Fund, and Bangladesh Bank opened up the Women Entrepreneur Support Fund (WESF) ‒ Credit Guarantee Scheme (CGS) pilot project to cover collateral shortfalls for women entrepreneurs in the small and medium enterprise sector. The aim is to improve gender equality and advance women’s rights in relation to receiving credit. This article examines the challenges and prospects of the WESF-CGS, and suggests that implementation of measures in WESF-CGS policymaking, coupled with a combination of legislatory and regulatory reforms that implement the fundamental tenets of liberal feminism, can lead to a comprehensive and effective credit policy to boost women’s agency and economic empowerment. This may ultimately lead to more sustainable development in Bangladesh.

Keywords: Bangladesh, CGS, liberal feminist theory, women entrepreneur support fund.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 660
23 Comparative Correlation Investigation of Polynuclear Aromatic Hydrocarbons (PAHs) in Soils of Different Land Use: Sources Evaluation Perspective

Authors: O. Onoriode Emoyan, E. Eyitemi Akporhonor, Charles Otobrise

Abstract:

Polycyclic Aromatic Hydrocarbons (PAHs) are formed mainly because of incomplete combustion of organic materials during industrial, domestic activities or natural occurrence. Their toxicity and contamination of terrestrial and aquatic ecosystem have been established. However, with limited validity index, previous research has focused on PAHs isomer pair ratios of variable physicochemical properties in source identification. The objective of this investigation was to determine the empirical validity of Pearson Correlation Coefficient (PCC) and Cluster Analysis (CA) in PAHs source identification along soil samples of different land uses. Therefore, 16 PAHs grouped, as Endocrine Disruption Substances (EDSs) were determined in 10 sample stations in top and sub soils seasonally. PAHs was determined the use of Varian 300 gas chromatograph interfaced with flame ionization detector. Instruments and reagents used are of standard and chromatographic grades respectively. PCC and CA results showed that the classification of PAHs along pyrolitic and petrogenic organics used in source signature is about the predominance PAHs in environmental matrix. Therefore, the distribution of PAHs in the studied stations revealed the presence of trace quantities of the vast majority of the sixteen PAHs, which may ultimately inhabit the actual source signature authentication. Therefore, factors to be considered when evaluating possible sources of PAHs could be; type and extent of bacterial metabolism, transformation products/substrates, and environmental factors such as salinity, pH, oxygen concentration, nutrients, light intensity, temperature, co-substrates, and environmental medium are hereby recommended as factors to be considered when evaluating possible sources of PAHs.

Keywords: Comparative correlation, kinetically, polynuclear aromatic hydrocarbons, thermodynamically- favored PAHs, sources evaluation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1943
22 Marital Duration and Sexual Frequency among the Muslim and Santal Couples in Rural Bangladesh: A Cross-Cultural Perspective

Authors: Md. Emaj Uddin

Abstract:

Age and sex are biological terms that are socioculturally constructed for marriage and marital sexual behavior in every society. Marriage is a universal norm that makes legitimate sexual behavior between a man and a woman in marital life cycle to gain bio-social purposes. Cross-cultural studies reveal that marital sexual frequency as a part of marital sexual behavior not only varies within the couple-s life cycle, but also varies between and among couples in diverse cultures. The purpose of the study was to compare marital sexual frequency in association with age status and length of marital relationship between Muslim and Santal couples in rural Bangladesh. For this we assumed that (1) Santal culture compared to Muslim culture preferred earlier age at marriage for meeting marital sexual purposes in rural Bangladesh; (2) Marital duration among the Muslim couples was higher than that among the Santal couples; (3) Sexual frequency among the younger couples in both the ethnic communities was higher than the older couples; (4) Sexual frequency across the Muslim couples- marital life cycle was higher than that the Santal couples- marital life cycle. In so doing, 288 active couples (145 for Muslim and 143 for Santal) selected by cluster random sampling were interviewed with questionnaire method. The findings of Independent Samples T Test on age at marriage, current age, marital duration and sexual frequency independently reveal that there were significant differences in sexual frequency not only across the couples- life cycle but also vary between the Muslim and Santal couples in relation to marital duration. The results of Pearson-s Inter- Correlation Coefficients reveal that although age at marriage, current age and marital duration for husband and wife were significantly positive correlated with each other between the communities, there were significantly negative correlation between the age at marriage, current age, marital duration and sexual frequency among the selected couples between the communities.

Keywords: Bangladesh, Cross-Cultural Perspective, MaritalDuration, Muslim, Santal, Marital Sexual Frequency.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4120
21 Spatial Mapping of Dengue Incidence: A Case Study in Hulu Langat District, Selangor, Malaysia

Authors: Er, A. C., Rosli, M. H., Asmahani A., Mohamad Naim M. R., Harsuzilawati M.

Abstract:

Dengue is a mosquito-borne infection that has peaked to an alarming rate in recent decades. It can be found in tropical and sub-tropical climate. In Malaysia, dengue has been declared as one of the national health threat to the public. This study aimed to map the spatial distributions of dengue cases in the district of Hulu Langat, Selangor via a combination of Geographic Information System (GIS) and spatial statistic tools. Data related to dengue was gathered from the various government health agencies. The location of dengue cases was geocoded using a handheld GPS Juno SB Trimble. A total of 197 dengue cases occurring in 2003 were used in this study. Those data then was aggregated into sub-district level and then converted into GIS format. The study also used population or demographic data as well as the boundary of Hulu Langat. To assess the spatial distribution of dengue cases three spatial statistics method (Moran-s I, average nearest neighborhood (ANN) and kernel density estimation) were applied together with spatial analysis in the GIS environment. Those three indices were used to analyze the spatial distribution and average distance of dengue incidence and to locate the hot spot of dengue cases. The results indicated that the dengue cases was clustered (p < 0.01) when analyze using Moran-s I with z scores 5.03. The results from ANN analysis showed that the average nearest neighbor ratio is less than 1 which is 0.518755 (p < 0.0001). From this result, we can expect the dengue cases pattern in Hulu Langat district is exhibiting a cluster pattern. The z-score for dengue incidence within the district is -13.0525 (p < 0.0001). It was also found that the significant spatial autocorrelation of dengue incidences occurs at an average distance of 380.81 meters (p < 0.0001). Several locations especially residential area also had been identified as the hot spots of dengue cases in the district.

Keywords: Dengue, geographic information system (GIS), spatial analysis, spatial statistics

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5292
20 Clustering for Detection of Population Groups at Risk from Anticholinergic Medication

Authors: Amirali Shirazibeheshti, Tarik Radwan, Alireza Ettefaghian, Farbod Khanizadeh, George Wilson, Cristina Luca

Abstract:

Anticholinergic medication has been associated with events such as falls, delirium, and cognitive impairment in older patients. To further assess this, anticholinergic burden scores have been developed to quantify risk. A risk model based on clustering was deployed in a healthcare management system to cluster patients into multiple risk groups according to anticholinergic burden scores of multiple medicines prescribed to patients to facilitate clinical decision-making. To do so, anticholinergic burden scores of drugs were extracted from the literature which categorizes the risk on a scale of 1 to 3. Given the patients’ prescription data on the healthcare database, a weighted anticholinergic risk score was derived per patient based on the prescription of multiple anticholinergic drugs. This study was conducted on 300,000 records of patients currently registered with a major regional UK-based healthcare provider. The weighted risk scores were used as inputs to an unsupervised learning algorithm (mean-shift clustering) that groups patients into clusters that represent different levels of anticholinergic risk. This work evaluates the association between the average risk score and measures of socioeconomic status (index of multiple deprivation) and health (index of health and disability). The clustering identifies a group of 15 patients at the highest risk from multiple anticholinergic medication. Our findings show that this group of patients is located within more deprived areas of London compared to the population of other risk groups. Furthermore, the prescription of anticholinergic medicines is more skewed to female than male patients, suggesting that females are more at risk from this kind of multiple medication. The risk may be monitored and controlled in a healthcare management system that is well-equipped with tools implementing appropriate techniques of artificial intelligence.

Keywords: Anticholinergic medication, socioeconomic status, deprivation, clustering, risk analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 997
19 The Association between Food Security Status and Depression in Two Iranian Ethnic Groups Living in Northwest of Iran

Authors: A. Rezazadeh, N. Omidvar, H. Eini-Zinab

Abstract:

Food insecurity (FI) influences may result in poor physical and mental health outcomes. Minor ethnic group may experience higher level of FI, and this situation may be related with higher depression prevalence. The aim of this study was to determine the association of depression with food security status in major (Azeri) and minor (Kurdish) ethnicity living in Urmia, West Azerbaijan, north of Iran. In this cross-sectional study, 723 participants (427 women and 296 men) aged 20–64 years old, from two ethnic groups (445 Azeri and 278 Kurdish), were selected through a multi stage cluster systematic sampling. Depression rate was assessed by “Beck” short form questionnaire (validated in Iranians) through interviews. Household FI status (HFIS) was measured using adapted HFI access scale through face-to-face interviews at homes. Multinomial logistic regression was used to estimate odds ratios (OR) of depression across HFIS. Higher percent of Kurds had moderate and severe depression in comparison with Azeri group (73 [17.3%] vs. 86 [27.9%]). There were not any significant differences between the two ethnicities in mild depression. Also, of all the subjects, moderate-to-sever FI was more prevalent in Kurds (28.5%), compared to Azeri group (17.3%) [P < 0.01]. Kurdish ethnic group living in food security or mild FI households had lower chance to have symptom of severe depression in comparison to those with sever FI (OR=0.097; 95% CI: 0.02-0.47). However, there was no significant association between depression and HFI in Azeri group. Findings revealed that the severity of HFI was related with severity depression in minor studied ethnic groups. However, in Azeri ethnicity as a major group, other confounders may have influence on the relation with depression and FI, that were not studied in the present study.

Keywords: Depression, ethnicity, food security status, Iran.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 952
18 An Introduction to the Concept of Environmental Audit: Indian Context

Authors: Pradip Kumar Das

Abstract:

Phenomenal growth of population and industry exploits the environment in varied ways. Consequently, the greenhouse effect and other allied problems are threatening mankind the world over. Protection and up gradation of environment have, therefore, become the prime necessity all of mankind for the sustainable development of environment. People in humbler walks of life including the corporate citizens have become aware of the impacts of environmental pollution. Governments of various nations have entered the picture with laws and regulations to correct and cure the effects of present and past violations of environmental practices and to obstruct future violations of good environmental disciplines. In this perspective, environmental audit directs verification and validation to ensure that the various environmental laws are complied with and adequate care has been taken towards environmental protection and preservation. The discipline of environmental audit has experienced expressive development throughout the world. It examines the positive and negative effects of the activities of an enterprise on environment and provides an in-depth study of the company processes any growth in realizing long-term strategic goals. Environmental audit helps corporations assess its achievement, correct deficiencies and reduce risk to the health and improving safety. Environmental audit being a strong management tool should be administered by industry for its own self-assessment. Developed countries all over the globe have gone ahead in environment quantification; but unfortunately, there is a lack of awareness about pollution and environmental hazards among the common people in India. In the light of this situation, the conceptual analysis of this study is concerned with the rationale of environmental audit on the industry and the society as a whole and highlights the emerging dimensions in the auditing theory and practices. A modest attempt has been made to throw light on the recent development in environmental audit in developing nations like India and the problems associated with the implementation of environmental audit. The conceptual study also reflects that despite different obstacles, environmental audit is becoming an increasing aspect within the corporate sectors in India and lastly, conclusions along with suggestions have been offered to improve the current scenario.

Keywords: Environmental audit, environmental hazards, environmental laws, environmental protection, environmental preservation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2655
17 Predicting Foreign Direct Investment of IC Design Firms from Taiwan to East and South China Using Lotka-Volterra Model

Authors: Bi-Huei Tsai

Abstract:

This work explores the inter-region investment behaviors of Integrated Circuit (IC) design industry from Taiwan to China using the amount of foreign direct investment (FDI). According to the mutual dependence among different IC design industrial locations, Lotka-Volterra model is utilized to explore the FDI interactions between South and East China. Effects of inter-regional collaborations on FDI flows into China are considered. The analysis results show that FDIs into South China for IC design industry significantly inspire the subsequent FDIs into East China, while FDIs into East China for Taiwan’s IC design industry significantly hinder the subsequent FDIs into South China. Because the supply chain along IC industry includes upstream IC design, midstream manufacturing, as well as downstream packing and testing enterprises, IC design industry has to cooperate with IC manufacturing, packaging and testing industries in the same area to form a strong IC industrial cluster. Taiwan’s IC design industry implement the largest FDI amount into East China and the second largest FDI amount into South China among the four regions: North, East, Mid-West and South China. If IC design houses undertake more FDIs in South China, those in East China are urged to incrementally implement more FDIs into East China to maintain the competitive advantages of the IC supply chain in East China. On the other hand, as the FDIs in East China rise, the FDIs in South China will successively decline since capitals have concentrated in East China. In addition, this investigation proves that the prediction of Lotka-Volterra model in FDI trends is accurate because the industrial interactions between the two regions are included. Finally, this work confirms that the FDI flows cannot reach a stable equilibrium point, so the FDI inflows into East and South China will expand in the future.

Keywords: Lotka-Volterra model, Foreign direct investment, Competitive, Equilibrium analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1433
16 The Study of Cost Accounting in S Company Based On TDABC

Authors: Heng Ma

Abstract:

Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: Third-party logistics enterprises, TDABC, cost management, S company.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2378