Search results for: Lean principles
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 580

Search results for: Lean principles

370 Architecture Exception Governance

Authors: Ondruska Marek

Abstract:

The article presents the whole model of IS/IT architecture exception governance. As first, the assumptions of presented model are set. As next, there is defined a generic governance model that serves as a basis for the architecture exception governance. The architecture exception definition and its attributes follow. The model respects well known approaches to the area that are described in the text, but it adopts higher granularity in description and expands the process view with all the next necessary governance components as roles, principles and policies, tools to enable the implementation of the model into organizations. The architecture exception process is decomposed into a set of processes related to the architecture exception lifecycle consisting of set of phases and architecture exception states. Finally, there is information about my future research related to this area.

Keywords: Architecture, dispensation, exception, governance, model

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369 Chaotic Dynamics of Cost Overruns in Oil and Gas Megaprojects: A Review

Authors: O. J. Olaniran, P. E. D. Love, D. J. Edwards, O. Olatunji, J. Matthews

Abstract:

Cost overruns are a persistent problem in oil and gas megaprojects. Whilst the extant literature is filled with studies on incidents and causes of cost overruns, underlying theories to explain their emergence in oil and gas megaprojects are few. Yet, a way to contain the syndrome of cost overruns is to understand the bases of ‘how and why’ they occur. Such knowledge will also help to develop pragmatic techniques for better overall management of oil and gas megaprojects. The aim of this paper is to explain the development of cost overruns in hydrocarbon megaprojects through the perspective of chaos theory. The underlying principles of chaos theory and its implications for cost overruns are examined and practical recommendations proposed. In addition, directions for future research in this fertile area provided.

Keywords: Chaos theory, oil and gas, cost overruns, megaprojects.

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368 Neuro-Fuzzy Algorithm for a Biped Robotic System

Authors: Hataitep Wongsuwarn, Djitt Laowattana

Abstract:

This paper summaries basic principles and concepts of intelligent controls, implemented in humanoid robotics as well as recent algorithms being devised for advanced control of humanoid robots. Secondly, this paper presents a new approach neuro-fuzzy system. We have included some simulating results from our computational intelligence technique that will be applied to our humanoid robot. Subsequently, we determine a relationship between joint trajectories and located forces on robot-s foot through a proposed neuro-fuzzy technique.

Keywords: Biped Robot, Computational Intelligence, Static and Dynamic Walking, Gait Synthesis, Neuro-Fuzzy System.

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367 Development of a Robust Supply Chain for Dynamic Operating Environment

Authors: Shilan Li, Ivan Arokiam, Peter Jarvis, Wendy Garner, Gazelleh Moradi, Stuart Wakefield

Abstract:

Development of a Robust Supply Chain for Dynamic Operating Environment as we move further into the twenty first century, organisations are under increasing pressure to deliver a high product variation at a reasonable cost without compromise in quality. In a number of cases this will take the form of a customised or high variety low volume manufacturing system that requires prudent management of resources, among a number of functions, to achieve competitive advantage. Purchasing and Supply Chain management is one of such function and due to the substantial interaction with external elements needs to be strategically managed. This requires a number of primary and supporting tools that will enable the appropriate decisions to be made rapidly. This capability is especially vital in a dynamic environment as it provides a pivotal role in increasing the profit margin of the product. The management of this function can be challenging by itself and even more for Small and Medium Enterprises (SMEs) due to the limited resources and expertise available at their disposal. This paper discusses the development of tools and concepts towards effectively managing the purchasing and supply chain function. The developed tools and concepts will provide a cost effective way of managing this function within SMEs. The paper further shows the use of these tools within Contechs, a manufacturer of luxury boat interiors, and the associated benefits achieved as a result of this implementation. Finally a generic framework towards use in such environments is presented.

Keywords: Lean, Supply Chain, High variety Low volume, Small and Medium Enterprises.

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366 Study on Mitigation Measures of Gumti Hydro Power Plant Using Analytic Hierarchy Process and Concordance Analysis Techniques

Authors: K. Majumdar, S. Datta

Abstract:

Electricity is recognized as fundamental to industrialization and improving the quality of life of the people. Harnessing the immense untapped hydropower potential in Tripura region opens avenues for growth and provides an opportunity to improve the well-being of the people of the region, while making substantial contribution to the national economy. Gumti hydro power plant generates power to mitigate the crisis of power in Tripura, India. The first unit of hydro power plant (5MW) was commissioned in June 1976 & another two units of 5 MW was commissioned simultaneously. But out of 15MW capacity at present only 8MW- 9MW power is produced from Gumti hydro power plant during rainy season. But during lean season the production reduces to 0.5MW due to shortage of water. Now, it is essential to implement some mitigation measures so that the further atrocities can be prevented and originality will be possible to restore. The decision making ability of the Analytic Hierarchy Process (AHP) and Concordance Analysis Techniques (CAT) are utilized to identify the better decision or solution to the present problem. Some related attributes are identified by the method of surveying within the experts and the available reports and literatures. Similar criteria are removed and ultimately seven relevant ones are identified. All the attributes are compared with each other and rated accordingly to their importance over the other with the help of Pair wise Comparison Matrix. In the present investigation different mitigation measures are identified and compared to find the best suitable alternative which can solve the present uncertainties involving the existence of the Gumti Hydro Power Plant.

Keywords: Concordance Analysis Techniques, Analytic Hierarchy Process, Hydro Power.

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365 The Expression of Lipoprotein Lipase Gene with Fat Accumulations and Serum Biochemical Levels in Betong (KU Line) and Broiler Chickens

Authors: W. Loongyai, N. Saengsawang, W. Danvilai, C. Kridtayopas, P. Sopannarath, C. Bunchasak

Abstract:

Betong chicken is a slow growing and a lean strain of chicken, while the rapid growth of broiler is accompanied by increased fat. We investigated the growth performance, fat accumulations, lipid serum biochemical levels and lipoprotein lipase (LPL) gene expression of female Betong (KU line) at the age of 4 and 6 weeks. A total of 80 female Betong chickens (KU line) and 80 female broiler chickens were reared under open system (each group had 4 replicates of 20 chicks per pen). The results showed that feed intake and average daily gain (ADG) of broiler chicken were significantly higher than Betong (KU line) (P < 0.01), while feed conversion ratio (FCR) of Betong (KU line) at week 6 were significantly lower than broiler chicken (P < 0.01) at 6 weeks. At 4 and 6 weeks, two birds per replicate were randomly selected and slaughtered. Carcass weight did not significantly differ between treatments; the percentage of abdominal fat and subcutaneous fat yield was higher in the broiler (P < 0.01) at 4 and 6 week. Total cholesterol and LDL level of broiler were higher than Betong (KU line) at 4 and 6 weeks (P < 0.05). Abdominal fat samples were collected for total RNA extraction. The cDNA was amplified using primers specific for LPL gene expression and analysed using real-time PCR. The results showed that the expression of LPL gene was not different when compared between Betong (KU line) and broiler chickens at the age of 4 and 6 weeks (P > 0.05). Our results indicated that broiler chickens had high growth rate and fat accumulation when compared with Betong (KU line) chickens, whereas LPL gene expression did not differ between breeds.

Keywords: Lipoprotein lipase gene, Betong (KU line), broiler, abdominal fat, gene expression.

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364 The Influence of the Commons Structure Modification on the Allocation

Authors: Oana Pop, Constantin Barbulescu, Mircea Nemes, Stefan Kilyeni

Abstract:

The tracing methods determine the contribution the power system sources have in their supplying. The methods can be used to assess the transmission prices, but also to recover the transmission fixed cost. In this paper is presented the influence of the modification of commons structure has on the specific price of transfer. The operator must make use of a few basic principles about allocation. Most tracing methods are based on the proportional sharing principle. In this paper Kirschen method is used. In order to illustrate this method, the 25- bus test system is used, elaborated within the Electrical Power Engineering Department, from Timisoara, Romania.

Keywords: Power systems, P-U bus, P-Q bus, tracing methods.

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363 Mathematical Reconstruction of an Object Image Using X-Ray Interferometric Fourier Holography Method

Authors: M. K. Balyan

Abstract:

The main principles of X-ray Fourier interferometric holography method are discussed. The object image is reconstructed by the mathematical method of Fourier transformation. The three methods are presented – method of approximation, iteration method and step by step method. As an example the complex amplitude transmission coefficient reconstruction of a beryllium wire is considered. The results reconstructed by three presented methods are compared. The best results are obtained by means of step by step method.

Keywords: Dynamical diffraction, hologram, object image, X-ray holography.

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362 Production Structure Monitoring - A Neurologic Based Approach

Authors: G. Reinhart, J. Pohl

Abstract:

Manufacturing companies are facing a broad variety of challenges caused by a dynamic production environment. To succeed in such an environment, it is crucial to minimize the loss of time required to trigger the adaptation process of a company-s production structures. This paper presents an approach for the continuous monitoring of production structures by neurologic principles. It enhances classical monitoring concepts, which are principally focused on reactive strategies, and enables companies to act proactively. Thereby, strategic aspects regarding the harmonization of certain life cycles are integrated into the decision making process for triggering the reconfiguration process of the production structure.

Keywords: Continuous Factory Planning, Production Structure, Production Management.

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361 Urban Accessibility of Historical Cities: The Venetian Case Study

Authors: Valeria Tatano, Francesca Guidolin, Francesca Peltrera

Abstract:

The preservation of historical Italian heritage, at the urban and architectural scale, has to consider restrictions and requirements connected with conservation issues and usability needs, which are often at odds with historical heritage preservation. Recent decades have been marked by the search for increased accessibility not only of public and private buildings, but to the whole historical city, also for people with disability. Moreover, in the last years the concepts of Smart City and Healthy City seek to improve accessibility both in terms of mobility (independent or assisted) and fruition of goods and services, also for historical cities. The principles of Inclusive Design have introduced new criteria for the improvement of public urban space, between current regulations and best practices. Moreover, they have contributed to transforming “special needs” into an opportunity of social innovation. These considerations find a field of research and analysis in the historical city of Venice, which is at the same time a site of UNESCO world heritage, a mass tourism destination bringing in visitors from all over the world and a city inhabited by an aging population. Due to its conformation, Venetian urban fabric is only partially accessible: about four thousand bridges divide thousands of islands, making it almost impossible to move independently. These urban characteristics and difficulties were the base, in the last 20 years, for several researches, experimentations and solutions with the aim of eliminating architectural barriers, in particular for the usability of bridges. The Venetian Municipality with the EBA Office and some external consultants realized several devices (e.g. the “stepped ramp” and the new accessible ramps for the Venice Marathon) that should determine an innovation for the city, passing from the use of mechanical replicable devices to specific architectural projects in order to guarantee autonomy in use. This paper intends to present the state-of-the-art in bridges accessibility, through an analysis based on Inclusive Design principles and on the current national and regional regulation. The purpose is to evaluate some possible strategies that could improve performances, between limits and possibilities of interventions. The aim of the research is to lay the foundations for the development of a strategic program for the City of Venice that could successfully bring together both conservation and improvement requirements.

Keywords: Accessibility and inclusive design, historical heritage preservation, technological and social innovation.

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360 UK GAAP and IFRS Standards: Similarities and Differences

Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: Accounting, UK GAAP, IFRS, similarities, differences.

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359 Neuroplasticity: A Fresh Beginning for Life

Authors: Leila Maleki, Ezatollah Ahmadi

Abstract:

Neuroplasticity or the flexibility of the neural system is the ability of the brain to adapt to the lack or deterioration of sense and the capability of the neural system to modify itself through changing shape and function. Not only have studies revealed that neuroplasticity does not end in childhood, but also they have proven that it continues till the end of life and is not limited to the neural system and covers the cognitive system as well. In the field of cognition, neuroplasticity is defined as the ability to change old thoughts according to new conditions and the individuals' differences in using various styles of cognitive regulation inducing several social, emotional and cognitive outcomes. This paper attempts to discuss and define major theories and principles of neuroplasticity and elaborate on nature or nurture.

Keywords: Neuroplasticity, Cognitive plasticity, Plasticity theories, Plasticity mechanisms.

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358 Blockchain Security in MANETs

Authors: Nada Mouchfiq, Ahmed Habbani, Chaimae Benjbara

Abstract:

The security aspect of the IoT occupies a place of great importance especially after the evolution that has known this field lastly because it must take into account the transformations and the new applications .Blockchain is a new technology dedicated to the data sharing. However, this does not work the same way in the different systems with different operating principles. This article will discuss network security using the Blockchain to facilitate the sending of messages and information, enabling the use of new processes and enabling autonomous coordination of devices. To do this, we will discuss proposed solutions to ensure a high level of security in these networks in the work of other researchers. Finally, our article will propose a method of security more adapted to our needs as a team working in the ad hoc networks, this method is based on the principle of the Blockchain and that we named ”MPR Blockchain”.

Keywords: Ad hoc networks, blockchain, MPR, security.

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357 Surface Topography Measurement by Confocal Spectral Interferometry

Authors: A. Manallah, C. Meier

Abstract:

Confocal spectral interferometry (CSI) is an innovative optical method for determining microtopography of surfaces and thickness of transparent layers, based on the combination of two optical principles: confocal imaging, and spectral interferometry. Confocal optical system images at each instant a single point of the sample. The whole surface is reconstructed by plan scanning. The interference signal generated by mixing two white-light beams is analyzed using a spectrometer. In this work, five ‘rugotests’ of known standard roughnesses are investigated. The topography is then measured and illustrated, and the equivalent roughness is determined and compared with the standard values.

Keywords: Confocal spectral interferometry, Nondestructive testing, Optical metrology, Surface topography, Roughness.

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356 Fuzzy Logic PID Control of Automatic Voltage Regulator System

Authors: Aye Aye Mon

Abstract:

The application of a simple microcontroller to deal with a three variable input and a single output fuzzy logic controller, with Proportional – Integral – Derivative (PID) response control built-in has been tested for an automatic voltage regulator. The fuzzifiers are based on fixed range of the variables of output voltage. The control output is used to control the wiper motor of the auto transformer to adjust the voltage, using fuzzy logic principles, so that the voltage is stabilized. In this report, the author will demonstrate how fuzzy logic might provide elegant and efficient solutions in the design of multivariable control based on experimental results rather than on mathematical models.

Keywords: Fuzzy logic system, PID Controller, control systems, controlled A V R

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355 Emulation Model in Architectural Education

Authors: Ö. Şenyiğit, A. Çolak

Abstract:

It is of great importance for an architectural student to know the parameters through which he/she can conduct his/her design and makes his/her design effective in architectural education. Therefore; an empirical application study was carried out through the designing activity using the emulation model to support the design and design approaches of architectural students. During the investigation period, studies were done on the basic design elements and principles of the fall semester, and the emulation model, one of the designing methods that constitute the subject of the study, was fictionalized as three phased “recognition-interpretation-application”. As a result of the study, it was observed that when students were given a key method during the design process, their awareness increased and their aspects improved as well.

Keywords: Basic design, design education, design methods, emulation.

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354 Methodologies, Systems Development Life Cycle and Modeling Languages in Agile Software Development

Authors: I. D. Arroyo

Abstract:

This article seeks to integrate different concepts from contemporary software engineering with an agile development approach. We seek to clarify some definitions and uses, we make a difference between the Systems Development Life Cycle (SDLC) and the methodologies, we differentiate the types of frameworks such as methodological, philosophical and behavioral, standards and documentation. We define relationships based on the documentation of the development process through formal and ad hoc models, and we define the usefulness of using DevOps and Agile Modeling as integrative methodologies of principles and best practices.

Keywords: Methodologies, SDLC, modeling languages, agile modeling, DevOps, UML, agile software development.

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353 Towards a Suitable and Systematic Approach for Component Based Software Development

Authors: Kuljit Kaur, Parminder Kaur, Jaspreet Bedi, Hardeep Singh

Abstract:

Software crisis refers to the situation in which the developers are not able to complete the projects within time and budget constraints and moreover these overscheduled and over budget projects are of low quality as well. Several methodologies have been adopted form time to time to overcome this situation and now in the focus is component based software engineering. In this approach, emphasis is on reuse of already existing software artifacts. But the results can not be achieved just by preaching the principles; they need to be practiced as well. This paper highlights some of the very basic elements of this approach, which has to be in place to get the desired goals of high quality, low cost with shorter time-to-market software products.

Keywords: Component Model, Software Components, SoftwareRepository, Process Models.

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352 Flour and Bread Quality of Spring Spelt

Authors: E. Siemianowska, K.A. Skibniewska, M. Warechowska, M.F. Jędrzejczak, J. Tyburski

Abstract:

The article contains results of the flour and bread quality assessment from the grains of spring spelt, also called as an ancient wheat. Spelt was cultivated on heavy and medium soils observing principles of organic farming. Based on flour and bread laboratory studies, as well as laboratory baking, the technological usefulness of studied flour has been determined. These results were referred to the standard derived from common wheat cultivated in the same conditions. Grain of spring spelt is a good raw material for manufacturing bread flour, from which to get high-quality bakery products, but this is strictly dependent on the variety of ancient wheat.

Keywords: Bread, dark flour, wholemeal, flour quality, spelt

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351 Distributed Load Flow Analysis using Graph Theory

Authors: D. P. Sharma, A. Chaturvedi, G.Purohit , R.Shivarudraswamy

Abstract:

In today scenario, to meet enhanced demand imposed by domestic, commercial and industrial consumers, various operational & control activities of Radial Distribution Network (RDN) requires a focused attention. Irrespective of sub-domains research aspects of RDN like network reconfiguration, reactive power compensation and economic load scheduling etc, network performance parameters are usually estimated by an iterative process and is commonly known as load (power) flow algorithm. In this paper, a simple mechanism is presented to implement the load flow analysis (LFA) algorithm. The reported algorithm utilizes graph theory principles and is tested on a 69- bus RDN.

Keywords: Radial Distribution network, Graph, Load-flow, Array.

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350 Information Resource Management Maturity Model

Authors: Afshari H., Khosravi Sh.

Abstract:

Nowadays there are more than thirty maturity models in different knowledge areas. Maturity model is an area of interest that contributes organizations to find out where they are in a specific knowledge area and how to improve it. As Information Resource Management (IRM) is the concept that information is a major corporate resource and must be managed using the same basic principles used to manage other assets, assessment of the current IRM status and reveal the improvement points can play a critical role in developing an appropriate information structure in organizations. In this paper we proposed a framework for information resource management maturity model (IRM3) that includes ten best practices for the maturity assessment of the organizations' IRM.

Keywords: Information resource management (IRM), information resource management maturity model (IRM3), maturity model, best practice.

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349 Optimizing Machine Vision System Setup Accuracy by Six-Sigma DMAIC Approach

Authors: Joseph C. Chen

Abstract:

Machine vision system provides automatic inspection to reduce manufacturing costs considerably. However, only a few principles have been found to optimize machine vision system and help it function more accurately in industrial practice. Mostly, there were complicated and impractical design techniques to improve the accuracy of machine vision system. This paper discusses implementing the Six Sigma Define, Measure, Analyze, Improve, and Control (DMAIC) approach to optimize the setup parameters of machine vision system when it is used as a direct measurement technique. This research follows a case study showing how Six Sigma DMAIC methodology has been put into use.

Keywords: DMAIC, machine vision system, process capability, Taguchi parameter design.

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348 A Comparative Study of GTC and PSP Algorithms for Mining Sequential Patterns Embedded in Database with Time Constraints

Authors: Safa Adi

Abstract:

This paper will consider the problem of sequential mining patterns embedded in a database by handling the time constraints as defined in the GSP algorithm (level wise algorithms). We will compare two previous approaches GTC and PSP, that resumes the general principles of GSP. Furthermore this paper will discuss PG-hybrid algorithm, that using PSP and GTC. The results show that PSP and GTC are more efficient than GSP. On the other hand, the GTC algorithm performs better than PSP. The PG-hybrid algorithm use PSP algorithm for the two first passes on the database, and GTC approach for the following scans. Experiments show that the hybrid approach is very efficient for short, frequent sequences.

Keywords: Database, GTC algorithm, PSP algorithm, sequential patterns, time constraints.

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347 Decentralised Edge Authentication in the Industrial Enterprise IoT Space

Authors: C. P. Autry, A.W. Roscoe

Abstract:

Authentication protocols based on public key infrastructure (PKI) and trusted third party (TTP) are no longer adequate for industrial scale IoT networks thanks to issues such as low compute and power availability, the use of widely distributed and commercial off-the-shelf (COTS) systems, and the increasingly sophisticated attackers and attacks we now have to counter. For example, there is increasing concern about nation-state-based interference and future quantum computing capability. We have examined this space from first principles and have developed several approaches to group and point-to-point authentication for IoT that do not depend on the use of a centralised client-server model. We emphasise the use of quantum resistant primitives such as strong cryptographic hashing and the use multi-factor authentication.

Keywords: Authentication, enterprise IoT cybersecurity, public key infrastructure, trusted third party.

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346 EDULOGIC+ - Knowledge Management through Data Analysis in Education

Authors: Alok Sharma, Dr. Harvinder S. Saini, Raviteja Tiruvury

Abstract:

This paper outlines the application of Knowledge Management (KM) principles in the context of Educational institutions. The paper caters to the needs of the engineering institutions for imparting quality education by delineating the instruction delivery process in a highly structured, controlled and quantified manner. This is done using a software tool EDULOGIC+. The central idea has been based on the engineering education pattern in Indian Universities/ Institutions. The data, contents and results produced over contiguous years build the necessary ground for managing the related accumulated knowledge. Application of KM has been explained using certain examples of data analysis and knowledge extraction.

Keywords: Education software system, information system, knowledge management.

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345 Effectiveness and Performance of Spatial Communication within Composite Interior Space: The Wayfinding System in the Saudi National Museum as a Case Study

Authors: Afnan T. Bagasi, Donia M. Bettaieb, Abeer Alsobahi

Abstract:

The wayfinding system affects the course of a museum journey for visitors, both directly and indirectly. The design aspects of this system play an important role, making it an effective communication system within the museum space. However, translating the concepts that pertain to its design, and which are based on integration and connectivity in museum space design, such as intelligibility, lacks customization in the form of specific design considerations with reference to the most important approaches. These approaches link the organizational and practical aspects to the semiotic and semantic aspects related to the space syntax by targeting the visual and perceived consistency of visitors. In this context, the present study aims to identify how to apply the concept of intelligibility by employing integration and connectivity to design a wayfinding system in museums as a kind of composite interior space. Using the available plans and images to extrapolate the considerations used to design the wayfinding system in the Saudi National Museum as a case study, a descriptive analytical method was used to understand the basic organizational and Morphological principles of the museum space through the main aspects of space design (the Morphological and the pragmatic). The study’s methodology is based on the description and analysis of the basic organizational and Morphological principles of the museum space at the level of the major Morphological and Pragmatic design layers (based on available pictures and diagrams) and inductive method about applied level of intelligibility in spatial layout in the Hall of Islam and Arabia at the National Museum Saudi Arabia within the framework of a case study through the levels of verification of the properties of the concepts of connectivity and integration. The results indicated that the application of the characteristics of intelligibility is weak on both Pragmatic and Morphological levels. Based on the concept of connective and integration, we conclude the following: (1) High level of reflection of the properties of connectivity on the pragmatic level, (2) Weak level of reflection of the properties of Connectivity at the morphological level (3) Weakness in the level of reflection of the properties of integration in the space sample as a result of a weakness in the application at the morphological and pragmatic level. The study’s findings will assist designers, professionals, and researchers in the field of museum design in understanding the significance of the wayfinding system by delving into it through museum spaces by highlighting the most essential aspects using a clear analytical method.

Keywords: wayfinding system, museum journey, intelligibility, integration, connectivity, interior design

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344 A Study of Environmental Test Sequences for Electrical Units

Authors: Jung Ho Yang, Yong Soo Kim

Abstract:

Electrical units are operated by electrical and electronic components. An environmental test sequence is useful for testing electrical units to reduce reliability issues. This study introduces test sequence guidelines based on relevant principles and considerations for electronic testing according to International Standard IEC-60068-1 and the United States Military Standard MIL-STD-810G. Test sequences were then proposed based on the descriptions for each test. Finally, General Motors (GM) specification GMW3172 was interpreted and compared to IEC-60068-1 and MIL-STD-810G.

Keywords: Reliability, Environmental test sequence, Electrical units, IEC 60068-1, MIL-STD-810G.

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343 Accounting Policies in Polish and International Legal Regulations

Authors: Piotr Prewysz Kwinto, Grażyna Voss

Abstract:

Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: Accounting policies, International Financial Reporting Standards, Financial statement, Method of measuring.

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342 E-Learning Methodology Development using Modeling

Authors: Sarma Cakula, Maija Sedleniece

Abstract:

Simulation and modeling computer programs are concerned with construction of models for analyzing different perspectives and possibilities in changing conditions environment. The paper presents theoretical justification and evaluation of qualitative e-learning development model in perspective of advancing modern technologies. There have been analyzed principles of qualitative e-learning in higher education, productivity of studying process using modern technologies, different kind of methods and future perspectives of e-learning in formal education. Theoretically grounded and practically tested model of developing e-learning methods using different technologies for different type of classroom, which can be used in professor-s decision making process to choose the most effective e-learning methods has been worked out.

Keywords: E-learning, modeling, E-learning methods development, personal knowledge management

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341 Anthropometric and Physical Fitness Ability Profile of Elite and Non-Elite Boxers of Manipur

Authors: Anthropometric, Physical Fitness Ability Profile of Elite, Non-Elite Boxers of Manipur

Abstract:

Background: Boxing is one of the oldest combat sports where different anthropological and fitness ability parameters determine performance. It is characterized by short duration, high intensity bursts of activity. The purpose of this research was to determine anthropometric and physical fitness profile of male elite and non-elite boxers of Manipur and to compare the two groups. Materials and Methods: Nineteen subjects were selected as elite boxers and twenty-four were non-elite boxers of Manipur. A cross-sectional study was conducted on anthropometric measurements and physical fitness ability tests on 33 subjects (elite and non-elite boxers). Statistical analysis was done using descriptive statistics, t-test and logistic regression with the help of SPSS version 15 software. Results: Results showed elite boxers have significantly reduced neck girth and calf girth as compare to non-elite boxers. Elite boxers have significantly lower sub scapular skin fold (SSF) and supra iliac skin fold (SISF) than their counterparts. Higher stature, larger BTB and lower percent fat are associated with higher performance in boxing. Sit ups (SU), standing Broad Jump (SBJ), Plat taping (PT), Sit and reach (SAR) and Harvard Step Test (HST) are predicted as most contributing factors enhancing performance level among the physical fitness components. Elite boxers are found to have more functional strength (sit ups), higher explosive strength (SBJ), more agility (PT), cardio-vascular endurance and flexibility (SAR) than non-elite boxers. Conclusion: In conclusion, lower fat, higher lean body mass, larger bi-trochantric breadth, high explosive strength, agility and flexibility are significantly associated with higher performance and chance of becoming elite boxers.

Keywords: Anthropometry, elite and non-elite boxers, Manipur, physical fitness.

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