Search results for: Semantic Relationship
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1704

Search results for: Semantic Relationship

1434 The Relationship between Adolescent Emotional Inhibition and Depression Disorder: The Moderate Effect of Gender

Authors: Jia-Ru Li, Chih-Hung Wang, Ching-Wen Lin

Abstract:

The association between emotional inhibition strategies linked to depression has been showed inconsistent among studies. Mild emotional inhibition maybe benefit for social interaction, especially for female among East Asian cultures. The present study aimed to examine whether the inhibition–depression relationship is dependent on level of emotion inhibition and gender context, given differing value of suppressing emotional displays. We hypothesized that the negative associations between inhibition and adolescent depression would not directly, in which affected by interaction between emotion inhibition and gender. To test this hypothesis, we asked 309 junior high school students which age range from 12 to14 years old to report on their use of emotion inhibition and depression syndrome. A multiple regressions analysis revealed that significant interaction that gender as a moderator to the relationships between emotion inhibition and adolescent depression. The group with the highest level of depression was girls with high levels of emotion inhibition, whose depression score was higher than that of boys with high levels of emotion inhibition. The result highlights that the importance of context in understanding the inhibition-depression relationship.

Keywords: Emotional inhibition strategies, gender, adolescent depression.

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1433 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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1432 The Open Knowledge Kernel

Authors: Adrian Perreau de Pinninck, David Dupplaw, Spyros Kotoulas, Ronny Siebes

Abstract:

Web services are pieces of software that can be invoked via a standardized protocol. They can be combined via formalized taskflow languages. The Open Knowledge system is a fully distributed system using P2P technology, that allows users to publish the setaskflows, and programmers to register their web services or publish implementations of them, for the roles described in these workflows.Besides this, the system offers the functionality to select a peer that could coordinate such an interaction model and inform web services when it is their 'turn'. In this paper we describe the architecture and implementation of the Open Knowledge Kernel which provides the core functionality of the Open Knowledge system.

Keywords: Architecture, P2P, Web Services, Semantic Web

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1431 Positive Analysis on Vulnerability, Information Security Incidents, and the Countermeasures of Japanese Internet Service Providers

Authors: Toshihiko Takemura, Makoto Osajima, Masatoshi Kawano

Abstract:

This paper includes a positive analysis to quantitatively grasp the relationship among vulnerability, information security incidents, and the countermeasures by using data based on a 2007 questionnaire survey for Japanese ISPs (Internet Service Providers). To grasp the relationships, logistic regression analysis is used. The results clarify that there are relationships between information security incidents and the countermeasures. Concretely, there is a positive relationship between information security incidents and the number of information security systems introduced as well as a negative relationship between information security incidents and information security education. It is also pointed out that (especially, local) ISPs do not execute efficient information security countermeasures/ investment concerned with systems, and it is suggested that they should positively execute information security education. In addition, to further heighten the information security level of Japanese telecommunication infrastructure, the necessity and importance of the government to implement policy to support the countermeasures of ISPs is insisted.

Keywords: Information security countermeasures, information security incidents, internet service providers, positive analysis

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1430 Architecture Performance-Related Design Based on Graphic Parameterization

Authors: Wenzhe Li, Xiaoyu Ying, Grace Ding

Abstract:

Architecture plane form is an important consideration in the design of green buildings due to its significant impact on energy performance. The most effective method to consider energy performance in the early design stages is parametric modelling. This paper presents a methodology to program plane forms using MATLAB language, generating 16 kinds of plane forms by changing four designed parameters. DesignBuilder (an energy consumption simulation software) was proposed to simulate the energy consumption of the generated planes. A regression mathematical model was established to study the relationship between the plane forms and their energy consumption. The main finding of the study suggested that there was a cubic function relationship between the depth-ratio of U-shaped buildings and energy consumption, and there is also a cubic function relationship between the width-ratio and energy consumption. In the design, the depth-ratio of U-shaped buildings should not be less than 2.5, and the width-ratio should not be less than 2.

Keywords: Graphic parameterization, green building design, mathematical model, U-shaped buildings.

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1429 The Lexical Eidos as an Invariant of a Polysemantic Word

Authors: S. Pesina, T. Solonchak

Abstract:

Phenomenological analysis is not based on natural language, but ideal language which is able to be a carrier of ideal meanings – eidos representing typical structures or essences. For this purpose, it’s necessary to release from the spatio-temporal definiteness of a subject and then state its noetic essence (eidos) by means of free fantasy generation. Herewith, as if a totally new objectness is created - the universal, confirming the thesis that thinking process takes place in generalizations passing by numerous means through the specific to the general and from the general through the specific to the singular.

Keywords: Lexical eidos, phenomenology, noema, polysemantic word, semantic core.

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1428 IS Flexibility Planning for IT/Business Strategy Alignment via Future Oriented POC Analysis

Authors: Masaru Furukawa, Shigeki Hirobayashi, Tadanobu Misawa

Abstract:

Nowadays, IT/Business strategy alignment is still a key topic of concern among managers worldwide. Change has always being considered the primary challenge affecting the strategy alignment. Planning for alignment in uncertain and dynamic changing environments is burdened with risk as organizations seek to understand how much flexibility to build in their management information system so as to maintain high levels of alignment. The literature review showed that there is a tight relationship between IT infrastructure flexibility and the strategy alignment with strategic information systems (SIS) planning serving as a moderator of this relationship, and that emphasized the needs for organizations to use SIS planning consistently and to monitor the relationship between IS flexibility and the alignment. This paper presents the procedure of SIS planning with IS flexibility renovation via future oriented analysis of POC (penalty of change) as a function of cost and time. Using this SIS planning and monitoring IS flexibility and the alignment during periods of increased change in dynamic and uncertain environments reduces the risk that could transform IT into an inhibitor rather than an enabler of change.

Keywords: IT/Business strategy alignment, strategic information systems (SIS) planning, IS flexibility, penalty of change (POC).

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1427 The Relationship between Pretend Play and False-Belief in 18-Month-Old Children

Authors: Midori Ban, Ichiro Uchiyama

Abstract:

This experimental study examined the relationship between pretend play and false-belief. Eighteen-month-old children engaged in pretend play with an experimenter using various controlled behaviors and performed a false-belief task. The results showed that the children who understood pretend play performed better on the false-belief task. This suggests that pretended play and false-belief are related at the age of 18 months.

Keywords: 18-month-old, pretend play, false-belief task.

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1426 Personal Factors and Career Adaptability in a Call Centre Work Environment: The Mediating Effects of Professional Efficacy

Authors: Nisha Harry

Abstract:

The study discussed in this article sought to assess whether a sense of professional efficacy mediates the relationship between personal factors and career adaptability. A quantitative cross-sectional survey approach was followed. A non–probability sample of (N = 409) of which predominantly early career and permanently employed black females in call centres in Africa participated in this study. In order to assess personal factors, the participants completed sense of meaningfulness and emotional intelligence measures. Measures of professional efficacy and career adaptability were also completed. The results of the mediational analysis revealed that professional efficacy significantly mediates the meaningfulness (sense of coherence) and career adaptability relationship, but not the emotional intelligence–career adaptability relationship. Call centre agents with professional efficacy are likely to be more work engaged as a result of their sense of meaningfulness and emotional intelligence.

Keywords: Call centre, professional efficacy, career adaptability, emotional intelligence.

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1425 Electricity Consumption and Economic Growth: The Case of Mexico

Authors: Mario Gómez, José Carlos Rodríguez

Abstract:

The causality between energy consumption and economic growth has been an important issue in the economic literature. This paper studies the causal relationship between electricity consumption and economic growth in Mexico for the period of 1971-2011. In so doing, unit root and causality tests are applied. The results show that energy consumption and economic growth series are stationary and there is also a causality relationship running from economic growth to electricity consumption. Therefore, any energy conservation policy would have little or no impact at all on economic growth in México.

Keywords: Causality, economic growth, electricity consumption, Mexico.

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1424 Video Mining for Creative Rendering

Authors: Mei Chen

Abstract:

More and more home videos are being generated with the ever growing popularity of digital cameras and camcorders. For many home videos, a photo rendering, whether capturing a moment or a scene within the video, provides a complementary representation to the video. In this paper, a video motion mining framework for creative rendering is presented. The user-s capture intent is derived by analyzing video motions, and respective metadata is generated for each capture type. The metadata can be used in a number of applications, such as creating video thumbnail, generating panorama posters, and producing slideshows of video.

Keywords: Motion mining, semantic abstraction, video mining, video representation.

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1423 Quantitative Structure Activity Relationship and Insilco Docking of Substituted 1,3,4-Oxadiazole Derivatives as Potential Glucosamine-6-Phosphate Synthase Inhibitors

Authors: Suman Bala, Sunil Kamboj, Vipin Saini

Abstract:

Quantitative Structure Activity Relationship (QSAR) analysis has been developed to relate antifungal activity of novel substituted 1,3,4-oxadiazole against Candida albicans and Aspergillus niger using computer assisted multiple regression analysis. The study has shown the better relationship between antifungal activities with respect to various descriptors established by multiple regression analysis. The analysis has shown statistically significant correlation with R2 values 0.932 and 0.782 against Candida albicans and Aspergillus niger respectively. These derivatives were further subjected to molecular docking studies to investigate the interactions between the target compounds and amino acid residues present in the active site of glucosamine-6-phosphate synthase. All the synthesized compounds have better docking score as compared to standard fluconazole. Our results could be used for the further design as well as development of optimal and potential antifungal agents.

Keywords: 1, 3, 4-Oxadiazole, QSAR, Multiple linear regression, Docking, Glucosamine-6-Phosphate Synthase.

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1422 The Relationship of Private Savings and Economic Growth: Case of Croatia

Authors: Irena Palić

Abstract:

The main objective of the research in this paper is to empirically assess the causal relationship of private savings and economic growth in the Republic of Croatia. Households’ savings are approximated by household deposits in banks, while domestic income is approximated by industrial production volume indices. Vector Autoregression model and Granger causality tests are used to in order to analyse the relationship among private savings and economic growth. Since ADF unit root tests have shown that both mentioned series are non stationary at levels, series are first differenced in order to become stationary. Therefore, VAR model is estimated with percentage change in private savings and percentage change in domestic income, which can be interpreted as economic growth in case of positive percentage change in domestic income. The Granger causality test has shown that there is no causal relationship among private savings and economic growth in Croatia. The impulse response functions have shown that the impact of shock in domestic income on private savings change is stronger than the impact of private saving on growth. Variance decompositions show that both economic growth and private saving change explain the largest part of its own forecast variance. The research has shown that the link between private savings economic and growth in Croatia is weak, what is in line with relevant empirical research in small open economies.

Keywords: Economic growth, Granger causality, innovation analysis, private savings, Vector Autoregression model.

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1421 Video Summarization: Techniques and Applications

Authors: Zaynab Elkhattabi, Youness Tabii, Abdelhamid Benkaddour

Abstract:

Nowadays, huge amount of multimedia repositories make the browsing, retrieval and delivery of video contents very slow and even difficult tasks. Video summarization has been proposed to improve faster browsing of large video collections and more efficient content indexing and access. In this paper, we focus on approaches to video summarization. The video summaries can be generated in many different forms. However, two fundamentals ways to generate summaries are static and dynamic. We present different techniques for each mode in the literature and describe some features used for generating video summaries. We conclude with perspective for further research.

Keywords: Semantic features, static summarization, video skimming, Video summarization.

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1420 Fuzzy Set Approach to Study Appositives and Its Impact Due to Positional Alterations

Authors: E. Mike Dison, T. Pathinathan

Abstract:

Computing with Words (CWW) and Possibilistic Relational Universal Fuzzy (PRUF) are the two concepts which widely represent and measure the vaguely defined natural phenomenon. In this paper, we study the positional alteration of the phrases by which the impact of a natural language proposition gets affected and/or modified. We observe the gradations due to sensitivity/feeling of a statement towards the positional alterations. We derive the classification and modification of the meaning of words due to the positional alteration. We present the results with reference to set theoretic interpretations.

Keywords: Appositive, computing with words, PRUF, semantic sentiment analysis, set theoretic interpretations.

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1419 The Context-s Influence on the Evolution of Cioran: The Options of an Engaged Philosopher

Authors: Mara Magda Maftei

Abstract:

The article emphasizes the ideological commitment of the philosopher Emil Cioran. It presents firstly Cioran's works on the theme announced by the title, then the European context that determined the political option of Cioran and a brief analysis of his relationship with History during his French period. The anti- Semitism of Cioran was favored by his attachment to a few philosophers, but also by the European extremist and anti-Semitic context. The article seeks to demonstrate that the philosopher Cioran, known more for his pessimism and nihilism, maintained in time an obsessive relationship with History. His political philosophy is as important as his subjective philosophy, better known than the former.

Keywords: Cioran, French writings, History, Iron Guard

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1418 Framework for Improving Manufacturing "Implicit Competitiveness" by Enhancing Monozukuri Capability

Authors: Takahiro Togawa, Nguyen Huu Phuc, Shigeyuki Haruyama, Oke Oktavianty

Abstract:

Our research focuses on a framework which analyses the relationship between product/process architecture, manufacturing organizational capability and manufacturing "implicit competitiveness" in order to improve manufacturing implicit competitiveness. We found that 1) there is a relationship between architecture-based manufacturing organizational capability and manufacturing implicit competitiveness, and 2) analysis and measures conducted in manufacturing organizational capability proved effective to improve manufacturing implicit competitiveness.

Keywords: Implicit competitiveness, QCD, Monozukuri capability.

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1417 The Possibility-Probability Relationship for Bloodstream Concentrations of Physiologically Active Substances

Authors: Arkady Bolotin

Abstract:

If a possibility distribution and a probability distribution are describing values x of one and the same system or process x(t), can they relate to each other? Though in general the possibility and probability distributions might be not connected at all, we can assume that in some particular cases there is an association linked them. In the presented paper, we consider distributions of bloodstream concentrations of physiologically active substances and propose that the probability to observe a concentration x of a substance X can be produced from the possibility of the event X = x . The proposed assumptions and resulted theoretical distributions are tested against the data obtained from various panel studies of the bloodstream concentrations of the different physiologically active substances in patients and healthy adults as well.

Keywords: Possibility distributions, possibility-probability relationship.

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1416 Environmental Responsibility and Firm Performance: Evidence from Nigeria

Authors: Collins C. Ngwakwe

Abstract:

The objective of this paper is to establish a possible relationship between sustainable business practice and firm performance. Using a field survey methodology, a sample of sixty manufacturing companies in Nigeria was studied. The firms were categorised into two groups, environmentally 'responsible' and 'irresponsible' firms. An investigation was undertaken into the possible relationship between firm performance and three selected indicators of sustainable business practice: employee health and safety (EHS), waste management (WM), and community development (CD), common within the 30 'responsible' firms. Findings from empirical results reveal that the sustainable practices of the 'responsible' firms are significantly related with firm performance. In addition, sustainable practices are inversely related with fines and penalties. The paper concludes that, within the Nigerian setting at least, sustainability affects corporate performance and sustainability may be a possible tool for corporate conflict resolution as evidenced in the reduction of fines, penalties and compensations. The paper therefore recommends research into the relationship between sustainability and conflict management.

Keywords: Environmental responsibility, environmental investment, social responsibility, sustainable business, social ethics, environmental ethics.

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1415 Functioning of Turkic Elements in Modern Hindi

Authors: B. S. Bokuleva, R. A. Avakova, A. A. Sultangubieva, U. Schamiloglu

Abstract:

It is discussed about modern usage of adopted words and their vocabularies, Turkism usage fields, phonetic, grammatical and lexis-semantic assimilation of the typological-morphological structures of entering to different Hindi languages in comparative typological aspects in this scientific article. The lexis vocabulary is rich, the prevalence area is wide and it has researched the entering process of vocabulary into the great languages of Turkic elements from the speakers- numbers. The research work has worked on the base of Hindi vocabulary.

Keywords: Adopted words, language communications, Turkism, Turkic languages.

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1414 The Relationship between the Architectural Style of the Area’s Residential Waterfront Communities of Bangnoi Floating Bangkhonthi Districts Samut Songkhram Province

Authors: Kunyaphat Thanakunwutthirot

Abstract:

Bangnoi Floating Market located at Bangkhonthi Districts Samut Songkhram Province is a valuable architectural market. The lifestyle of the community's relationship with the living space and the relationship between the architectural style of the area's residential waterfront communities of Bangnoi Floating Bangkhonthi Districts Samut Songkhram Province, which deserves to be preserved. Therefore, this research it helps to know the value of the architectural style of the area's residential waterfront communities of Bangnoi Floating Bangkhonthi Districts SamutSongkhram Province, which deserves to be preserved.

Keywords: Bangnoi Floating Market, floor plan of riverside community architecture, riverside architectural identity, style of riverside community architecture utility space.

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1413 Software Architectural Design Ontology

Authors: Muhammad Irfan Marwat, Sadaqat Jan, Syed Zafar Ali Shah

Abstract:

Software Architecture plays a key role in software development but absence of formal description of Software Architecture causes different impede in software development. To cope with these difficulties, ontology has been used as artifact. This paper proposes ontology for Software Architectural design based on IEEE model for architecture description and Kruchten 4+1 model for viewpoints classification. For categorization of style and views, ISO/IEC 42010 has been used. Corpus method has been used to evaluate ontology. The main aim of the proposed ontology is to classify and locate Software Architectural design information.

Keywords: Software Architecture Ontology, Semantic based Software Architecture, Software Architecture, Ontology, Software Engineering.

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1412 Developing a New Relationship between Undrained Shear Strength and Over-Consolidation Ratio

Authors: Wael M Albadri, Hassnen M Jafer, Ehab H Sfoog

Abstract:

Relationship between undrained shear strength (Su) and over consolidation ratio (OCR) of clay soil (marine clay) is very important in the field of geotechnical engineering to estimate the settlement behaviour of clay and to prepare a small scale physical modelling test. In this study, a relationship between shear strength and OCR parameters was determined using the laboratory vane shear apparatus and the fully automatic consolidated apparatus. The main objective was to establish non-linear correlation formula between shear strength and OCR and comparing it with previous studies. Therefore, in order to achieve this objective, three points were chosen to obtain 18 undisturbed samples which were collected with an increasing depth of 1.0 m to 3.5 m each 0.5 m. Clay samples were prepared under undrained condition for both tests. It was found that the OCR and shear strength are inversely proportional at similar depth and at same undrained conditions. However, a good correlation was obtained from the relationships where the R2 values were very close to 1.0 using polynomial equations. The comparison between the experimental result and previous equation from other researchers produced a non-linear correlation which has a similar pattern with this study.

Keywords: Shear strength, over-consolidation ratio, vane shear test, clayey soil.

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1411 The Use of Knowledge Management Systems and ICT Service Desk Management to Minimize the Digital Divide Experienced in the Museum Sector

Authors: Ruel A. Welch

Abstract:

Since the introduction of ServiceNow, the UK’s Science Museum Group’s (SMG) ICT service desk portal, there has not been an analysis of the tools available to SMG staff for Just-in-time knowledge acquisition (Knowledge Management Systems) and reporting ICT incidents with a focus on an aspect of professional identity namely, gender. Therefore, it is important for SMG to investigate the apparent disparities so that solutions can be derived to minimize this digital divide if one exists. This study is conducted in the milieu of UK museums, galleries, arts, academic, charitable, and cultural heritage sector. It is acknowledged at SMG that there are challenges with keeping up with an ever-changing digital landscape. Subsequently, this entails the rapid upskilling of staff and developing an infrastructure that supports just-in-time technological knowledge acquisition and reporting technology related issues. This problem was addressed by analysing ServiceNow ICT incident reports and reports from knowledge articles from a six-month period from February to July. This study found a statistically significant relationship between gender and reporting an ICT incident. There is also a significant relationship between gender and the priority level of ICT incident. Interestingly, there is no statistically significant relationship between gender and reading knowledge articles. Additionally, there is no statistically significant relationship between gender and reporting an ICT incident related to the knowledge article that was read by staff. The knowledge acquired from this study is useful to service desk management practice as it will help to inform the creation of future knowledge articles and ICT incident reporting processes.

Keywords: digital divide, ICT service desk practice, knowledge management systems, workplace learning

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1410 Individuals’ Inner Wellbeing during the COVID-19 Pandemic: A Quantitative Comparison of Social Connections and Close Relationships between the UK and India

Authors: Maria Spanoudaki, Pauldy C. J. Otermans, Dev Aditya

Abstract:

Relationships form an integral part of our everyday wellbeing. In this study, the focus is on Inner Wellbeing which can be described as an individuals' thoughts and feelings about what they can do and be. Relationships can come in many forms and can be divided into Social Connections (thoughts and feelings about the social network people can establish and rely on), and Close Relationships (thoughts and feeling about the emotional support people can receive from significant others or their close, intimate circle). The purpose of this study is to compare the Social Connections and Close Relationship dimensions of Inner Wellbeing during the COVID-19 pandemic between the UK and India. As part of the study, 392 participants in the UK and 205 participants India completed an online questionnaire using the Inner Wellbeing scale. Factor analyses showed that the construct of Inner Wellbeing can be described as one factor for the UK sample whereas it can be described as two factors (one focusing on positive items and one focusing on negative items) for the Indian sample. Results showed that during COVID-19, Social Connections were significantly different in the UK compared to India, whereas there is no significant difference for Close Relationships. The implications on relationships and wellbeing are discussed in detail.

Keywords: Social networks, relationship maintenance, relationship satisfaction, inner wellbeing.

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1409 The Role of Strategic Flexibility for Achieving Sustainable Competition Advantage and Its Effect on Business Performance

Authors: K. Eryesil, O. Esmen, A. Beduk

Abstract:

In this study, it has been studied to determine the relationship between business performance and strategic flexibility, which is defined to be the strategic choice that provides the ability of rapidly responding the changes of the dynamic environment of the companies, for having competitive advantages. In this context a field study has been conducted over 56 companies, which are active in informatics and electronics sectors in TEKNOKENT. As a result of the study it has been determined that; strategic flexibility has an effect on business performance and there is a positive and statistically significant relationship between strategic flexibility and business performance.

Keywords: Sustainable Competition Advantage, Strategic Flexibility, Firm Performance, TEKNOKENT.

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1408 The Sign in the Communication Process

Authors: S. Pesina, T. Solonchak

Abstract:

In the process of information transmission (concept verbalization) we deal mostly with the substance (contents), and then pay attention to the form. Recalling events from the remote past, often we cannot exactly reproduce specific heard or pronounced words, as well as the syntactic structures. We remember events, feelings, images; we recall the general contents of the discourse. The thought gets a specific language form only during the concept verbalization phase. With minimum time for pondering, depending on the language competence level, the grammar and syntactic shaping often occurs automatically with the use of famous models and stereotypes. This means that the language form adapts itself to the consciousness, and not vice versa.

Keywords: Lexical eidos, phenomenology, noema, polysemantic word, semantic core.

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1407 Dynamic Attribute Dependencies in Relational Attribute Grammars

Authors: K. Barbar, M. Dehayni, A. Awada, M. Smaili

Abstract:

Considering the theory of attribute grammars, we use logical formulas instead of traditional functional semantic rules. Following the decoration of a derivation tree, a suitable algorithm should maintain the consistency of the formulas together with the evaluation of the attributes. This may be a Prolog-like resolution, but this paper examines a somewhat different strategy, based on production specialization, local consistency and propagation: given a derivation tree, it is interactively decorated, i.e. incrementally checked and evaluated. The non-directed dependencies are dynamically directed during attribute evaluation.

Keywords: Input/Output attribute grammars, local consistency, logical programming, propagation, relational attribute grammars.

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1406 Database Modelling Using WSML in the Specification of a Banking Application

Authors: Omid Sharifi, Member, ACM, Zeki Bayram, Member, ACM

Abstract:

We demonstrate through a sample application, Ebanking, that the Web Service Modelling Language Ontology component can be used as a very powerful object-oriented database design language with logic capabilities. Its conceptual syntax allows the definition of class hierarchies, and logic syntax allows the definition of constraints in the database. Relations, which are available for modelling relations of three or more concepts, can be connected to logical expressions, allowing the implicit specification of database content. Using a reasoning tool, logic queries can also be made against the database in simulation mode.

Keywords: Semantic web, ontology, E-banking, database, WSML, WSMO, E-R diagram.

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1405 Working Capital Efficiency and Firm Profitability – Nigeria and Kenya

Authors: Lucian J. Pitt

Abstract:

The primary purpose of this study is to understand the differences in the relationship between working capital management efficiency, working capital investment decisions and working capital finance decisions and the profitability of firms within the context of two African developing economies, Kenya and Nigeria. The study finds that there is a significant difference in the relationship between the firm’s profitability and the working capital variables which suggests different challenges for working capital management in each of these countries.

Keywords: Working Capital Management, Working Capital Investment, Working Capital Finance, Profitability, Cash Conversion Cycle.

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