Search results for: Work Standards
4671 Weaknesses and Strengths Analysis over Wireless Network Security Standards
Authors: Daniel Padilla, Edward Guillen
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Several wireless networks security standards have been proposed and widely implemented in both business and home environments in order to protect the network from unauthorized access. However, the implementation of such standards is usually achieved by network administrators without even knowing the standards- weaknesses and strengths. The intention of this paper is to evaluate and analyze the impact over the network-s security due to the implementation of the wireless networks security standards WEP, WPA and WLAN 802.1X.
Keywords: 802.1X, vulnerabilities analysis, WEP, wireless security, WPA.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24164670 Selection Standards for National Teams: Theory and Practice
Authors: Alexey Kulik
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This article deals with selection standards for national sport teams. The author examines the legal framework for selection criteria and suggests using the most honest criteria.
Keywords: National teams, Standards of forming teams, Selection standards, Sport legislations.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14094669 UK GAAP and IFRS Standards: Similarities and Differences
Authors: Feddaoui Amina
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 36294668 Development of Risk-Based Ambient Air Quality Standards in the Russian Federation on the Basis of Risk Assessment Procedures Harmonized with International Approaches
Authors: Nina V. Zaitseva, Pavel Z. Shur, Nina G. Atiskova
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Nowadays harmonization of sanitary and hygienic standards of environmental quality with international standards is crucial part of integration of Russia into the international community. Harmonization of Russian and international ambient air quality standards may be realized by risk-based standards development. In this paper approaches to risk-based standards development and examples of these approaches implementation are presented.
Keywords: Harmonization, health risk assessment, evolutionary modelling, benchmark level, nickel, manganese.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19664667 Importance of Standards in Engineering and Technology Education
Authors: Ahmed S. Khan, Amin Karim
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During the past several decades, the economy of each nation has been significantly affected by globalization and technology. Government regulations and private sector standards affect a majority of world trade. Countries have been working together to establish international standards in almost every field. As a result, workers in all sectors need to have an understanding of standards. Engineering and technology students must not only possess an understanding of engineering standards and applicable government codes, but also learn to apply them in designing, developing, testing and servicing products, processes and systems. Accreditation Board for Engineering & Technology (ABET) criteria for engineering and technology education require students to learn and apply standards in their class projects. This paper is a follow-up of a 2006-2009 NSF initiative awarded to IEEE to help develop tutorials and case study modules for students and encourage standards education at college campuses. It presents the findings of a faculty/institution survey conducted through various U.S.-based listservs representing the major engineering and technology disciplines. The intent of the survey was to the gauge the status of use of standards and regulations in engineering and technology coursework and to identify benchmark practices. In light of survey findings, recommendations are made to standards development organizations, industry, and academia to help enhance the use of standards in engineering and technology curricula.Keywords: Standards, regulations, ABET, IEEE, engineering and technology curricula.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29084666 Restructuring of XML Documents in the Form of Ontologies
Authors: Jamal Bakkas, Mohamed Bahaj, Abdellatif Soklabi
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The intense use of the web has made it a very changing environment, its content is in permanent evolution to adapt to the demands. The standards have accompanied this evolution by passing from standards that regroup data with their presentations without any structuring such as HTML, to standards that separate both and give more importance to the structural aspect of the content such as XML standard and its derivatives. Currently, with the appearance of the Semantic Web, ontologies become increasingly present on the web and standards that allow their representations as OWL and RDF/RDFS begin to gain momentum. This paper provided an automatic method that converts XML schema document to ontologies represented in OWL.
Keywords: XML Schema, OWL, RDB, Mapping, Ontology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24014665 Universal Metadata Definition
Authors: Mohib ur Rehman, Mohammad Haseeb Anwer, Nadeem Iftikhar
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The need to have standards has always been a priority of all the disciplines in the world. Today, standards such as XML and USB are trying to create a universal interface for their respective areas. The information regarding every family in the discipline addressed, must have a lot in common, known as Metadata. A lot of work has been done in specific domains such as IEEE LOM and MPEG-7 but they do not appeal to the universality of creating Metadata for all entities, where we take an entity (object) as, not restricted to Software Terms. This paper tries to address this problem of universal Metadata Definition which may lead to increase in precision of search.Keywords: Metadata, Standard, Universal, XML.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17514664 Combination of Information Security Standards to Cover National Requirements
Authors: Sh. Ladan, A. Yari, H. Khodabandeh
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The need for Information Security in organizations, regardless of their type and size, is being addressed by emerging standards and recommended best practices. The various standards and practices which evolved in recent years and are still being developed and constantly revised, address the issue of Information Security from different angles. This paper attempts to provide an overview of Information Security Standards and Practices by briefly discussing some of the most popular ones. Through a comparative study of their similarities and differences, some insight can be obtained on how their combination may lead to an increased level of Information Security.
Keywords: Information security management, information security standard, BS7799, ISO 17799, COBIT.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15754663 The Impacts of Food Safety Standards on China Export of Vegetables and Fruits
Authors: Lei Dou, Mitsuhiro Nakagawa, Fei Yan, Ping Li
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Participation in global trade means that Chinas vegetables and fruits industry faces international food safety standards and increased scrutiny worldwide. The objectives of this paper were to investigate how existing food safety standards and regulations in the importing countries impact the export of vegetables and fruits from China. This paper discussed the current and historical situations of Chinas vegetables and fruits export from 1996 to 2010, analyzed the Maximum Residual Limit (MRL) standards of pesticides imposed by importing countries, quantitatively estimated the impacts of food safety standards on Chinas vegetables and fruits export based on a gravity model. The results showed that although transportation distance between trade partners and tariff rates on vegetables and fruits were still the importantly resistant factors for China export, vegetables and fruits export was sensitive to the number of regulated pesticides, the strictness, and the level of food safety standards imposed by importing countries, which showed a significant trade flow effect, stricter food safety standards, increased number of regulated pesticides significantly inhibit China export of vegetables and fruits. Moreover, Chinas food safety standards also showed a significantly effect on vegetables and fruits export, which inhibited export to some extent. KeywordsFood safety standards, MRL, Vegetables, Fruits, Export.Keywords: Food safety standards, MRL, Vegetables, Fruits, Export.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32514662 Performance Evaluation Standards and Innovation: An Empirical Investigation
Authors: F. Apaydın
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In this empirical research, how marketing managers evaluate their firms- performances and decide to make innovation is examined. They use some standards which are past performance of the firm, target performance of the firm, competitor performance, and average performance of the industry to compare and evaluate the firms- performances. It is hypothesized that marketing managers and owners of the firm compare the firms- current performance with these four standards at the same time to decide when to make innovation relating to any aspects of the firm, either management style or products. Relationship between the comparison of the firm-s performance with these standards and innovation are searched in the same regression model. The results of the regression analysis are discussed and some recommendations are made for future studies and applicants.
Keywords: Innovation, performance evaluation standards
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15424661 Steps towards the Development of National Health Data Standards in Developing Countries: An Exploratory Qualitative Study in Saudi Arabia
Authors: Abdullah I. Alkraiji, Thomas W. Jackson, Ian R. Murray
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The proliferation of health data standards today is somewhat overlapping and conflicting, resulting in market confusion and leading to increasing proprietary interests. The government role and support in standardization for health data are thought to be crucial in order to establish credible standards for the next decade, to maximize interoperability across the health sector, and to decrease the risks associated with the implementation of non-standard systems. The normative literature missed out the exploration of the different steps required to be undertaken by the government towards the development of national health data standards. Based on the lessons learned from a qualitative study investigating the different issues to the adoption of health data standards in the major tertiary hospitals in Saudi Arabia and the opinions and feedback from different experts in the areas of data exchange and standards and medical informatics in Saudi Arabia and UK, a list of steps required towards the development of national health data standards was constructed. Main steps are the existence of: a national formal reference for health data standards, an agreed national strategic direction for medical data exchange, a national medical information management plan and a national accreditation body, and more important is the change management at the national and organizational level. The outcome of this study can be used by academics and practitioners to develop the planning of health data standards, and in particular those in developing countries.
Keywords: Interoperability, Case Study, Health Data Standards, Medical Data Exchange, Saudi Arabia.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20224660 Analysis of Possibilities for Using Recycled Concrete Aggregate in Concrete Pavement
Authors: R. Pernicova, D. Dobias
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The present article describes the limits of using recycled concrete aggregate (denoted as RCA) in the top layer of concrete roads. The main aim of this work is to investigate the possibility of reuse of recycled aggregates obtained by crushing the old concrete roads as a building material in the new top layers of concrete pavements. The paper is based on gathering the current knowledge about how to use recycled concrete aggregate, suitability, and modification of the properties and its standards. Regulations are detailed and described especially for European Union and for Czech Republic.Keywords: Concrete, Czech Republic, pavements, recycled concrete aggregate, RCA, standards.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14934659 Web Service Security Method To SOA Development
Authors: Nafise Fareghzadeh
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Web services provide significant new benefits for SOAbased applications, but they also expose significant new security risks. There are huge number of WS security standards and processes. At present, there is still a lack of a comprehensive approach which offers a methodical development in the construction of secure WS-based SOA. Thus, the main objective of this paper is to address this needs, presenting a comprehensive method for Web Services Security guaranty in SOA. The proposed method defines three stages, Initial Security Analysis, Architectural Security Guaranty and WS Security Standards Identification. These facilitate, respectively, the definition and analysis of WS-specific security requirements, the development of a WS-based security architecture and the identification of the related WS security standards that the security architecture must articulate in order to implement the security services.Keywords: Kernel, Repository, Security Standards, WS Security Policy, WS specification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14414658 Development of Industry Sector Specific Factory Standards
Authors: Peter Burggräf, Moritz Krunke, Hanno Voet
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Due to shortening product and technology lifecycles, many companies use standardization approaches in product development and factory planning to reduce costs and time to market. Unlike large companies, where modular systems are already widely used, small and medium-sized companies often show a much lower degree of standardization due to lower scale effects and missing capacities for the development of these standards. To overcome these challenges, the development of industry sector specific standards in cooperations or by third parties is an interesting approach. This paper analyzes which branches that are mainly dominated by small or medium-sized companies might be especially interesting for the development of factory standards using the example of the German industry. For this, a key performance indicator based approach was developed that will be presented in detail with its specific results for the German industry structure.
Keywords: Factory planning, factory standards, industry sector specific standardization, production planning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12534657 Quality of Life: Expectations and Achievements of Middle Class in Kazakhstan
Authors: Nazym Shedenova, Aigul Beimisheva
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The improvement of quality of life is the main visible integrated indicator of state well-being. More and more states pay attention to define and to achieve social standards of quality of life as social-economic strategy of development. These standards are determinate by state features, complex of needs and interests of individual, family and society. It still remains in open question: “What is middle class" in contemporary Kazakhstan. Appearance of new social standards of quality of life is important indicator of its successful establishment. The middle class as agent of social, politic and economic reforms promotes to improve the quality of life of the country. But if consider a low and a middle stratums of middle class, we can see that high social expectations and real achievements are still significantly different. The article relies on the sociological data, collected during of search of household-s standards of living in Almaty city and Almaty region, and case-study of cottage city “Jana Kuat".Keywords: the quality of life, the social standards of life, the middle class of Kazakhstan, the economic behavior of households.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27574656 Accounting Policies in Polish and International Legal Regulations
Authors: Piotr Prewysz Kwinto, Grażyna Voss
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31374655 Application of Fuzzy Logic in Fault Diagnosis in Transformers using Dissolved Gas based on Different Standards
Authors: Rahmatollah Hooshmand, Mahdi Banejad
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One of the problems in fault diagnosis of transformer based on dissolved gas, is lack of matching the result of fault diagnosis of different standards with the real world. In this paper, the result of the different standards is analyzed using fuzzy and the result is compared with the empirical test. The comparison between the suggested method and existing methods indicate the capability of the suggested method in on-line fault diagnosis of the transformers. In addition, in some cases the existing standards are not able to diagnose the fault. In theses cases, the presented method has the potential of diagnosing the fault. The information of three transformers is used to the show the capability of the suggested method in diagnosing the fault. The results validate the capability of the presented method in fault diagnosis of the transformer.Keywords: Fault Diagnosis of Transformer, Dissolved Gas, Fuzzy Logic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23354654 Digital Terrestrial Broadcasting Technologies and Implementation Status
Authors: Nerey H. Mvungi, Justinian Anatory, Fatuma Simba
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Digital broadcasting has been an area of active research, development, innovation and business models development in recent years. This paper presents a survey on the characteristics of the digital terrestrial television broadcasting (DTTB) standards, and implementation status of DTTB worldwide showing the standards adopted. It is clear that only the developed countries and some in the developing ones shall be able to beat the ITU set analogue to digital broadcasting migration deadline because of the challenges that these countries faces in digitizing their terrestrial broadcasting. The challenges to keep on track the DTTB migration plan are also discussed in this paper. They include financial, technology gap, policies alignment with DTTB technology, etc. The reported performance comparisons for the different standards are also presented. The interesting part is that the results for many comparative studies depends to a large extent on the objective behind such studies, hence counter claims are common.Keywords: Digital terrestrial television broadcasting (DTTB) technologies, DTTB standards comparison, DTTB implementation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 28804653 Development of Lodging Business Management Standards of Bang Khonthi Community in Samut Songkram Province
Authors: Poramet Saeng-On
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This research aims to develop ways of lodging business management of Bang Khonthi community in Samut Songkram province that are appropriate with the cultural context of the Bang Khonthi community. Eight lodging business owners were interviewed. It was found that lodging business that are family business must be done with passion, correct understanding of self, culture, nature, Thai way of life, thorough, professional development, environmentally concerned, building partnerships with various networks both community level, and public sector and business cohorts. Public relations should be done through media both traditional and modern outlets, such as websites and social networks to provide customers convenience, security, happiness, knowledge, love and value when travel to Bang Khonthi. This will also help them achieve sustainability in business, in line with the 10 Home Stay Standard Thailand. Suggestions for operators are as follows: Operators need to improve their public relations work. They need to use technology in public relations such as the internet. Management standards must be improved. Souvenir and local products shops should be arranged in the compound. Product pricing must be set accordingly. They need to join hands to help each other. Quality of the business operation should be raised to meet the standards. Educational measures to reduce the impact caused by tourism on the community such as efforts to reduce energy consumption.Keywords: Homestay, lodging business, management, standard.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11384652 Disparities versus Similarities: WHO GPPQCL and ISO/IEC 17025:2017 International Standards for Quality Management Systems in Pharmaceutical Laboratories
Authors: M. A. Okezue, K. L. Clase, S. R. Byrn, P. Shivanand
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Medicines regulatory authorities expect pharmaceutical companies and contract research organizations to seek ways to certify that their laboratory control measurements are reliable. Establishing and maintaining laboratory quality standards are essential in ensuring the accuracy of test results. ‘ISO/IEC 17025:2017’ and ‘WHO Good Practices for Pharmaceutical Quality Control Laboratories (GPPQCL)’ are two quality standards commonly employed in developing laboratory quality systems. A review was conducted on the two standards to elaborate on areas on convergence and divergence. The goal was to understand how differences in each standard's requirements may influence laboratories' choices as to which document is easier to adopt for quality systems. A qualitative review method compared similar items in the two standards while mapping out areas where there were specific differences in the requirements of the two documents. The review also provided a detailed description of the clauses and parts covering management and technical requirements in these laboratory standards. The review showed that both documents share requirements for over ten critical areas covering objectives, infrastructure, management systems, and laboratory processes. There were, however, differences in standard expectations where GPPQCL emphasizes system procedures for planning and future budgets that will ensure continuity. Conversely, ISO 17025 was more focused on the risk management approach to establish laboratory quality systems. Elements in the two documents form common standard requirements to assure the validity of laboratory test results that promote mutual recognition. The ISO standard currently has more global patronage than GPPQCL.
Keywords: ISO/IEC 17025:2017, laboratory standards, quality control, WHO GPPQCL
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11794651 Integrating Competences into Work Planning – The Influence of Competence-Based Parameters on Strategic Business Objectives
Authors: G. Meyer, M. Klewer, P. Nyhuis
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Constantly changing economic conditions require companies to design their production to be more economical, innovative, and flexible. Since workers have a decisive influence on cost, time, and quality, e.g. by monitoring indicators that determine quality, by developing processes more resistant to disturbances, or by monitoring environmental standards, a focus on personnel as a production factor is needed. This presupposes the efficient use and systematic enhancement of employees’ existing competences since greater consideration of these aspects in work planning will help to enhance competitiveness. The aim of the research project ‘Integrated Technology- and Competence-based Work Planning in Socio-Technical Systems’ is to develop a new work planning method that combines technology with work science by incorporating employees’ skills as a quality indicator. For employee competences to increase competitiveness, it is first of all necessary to assess how competences affect cost, time, and quality. A model for deriving predictions about the effects of competence-based parameters on these strategic business objectives is developed in this paper.
Keywords: Competence management, education and training, employee competences, one-factor-at-a-time method, work planning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15624650 Applying 5S Lean Technology: An Infrastructure for Continuous Process Improvement
Authors: Raid A. Al-Aomar
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This paper presents an application of 5S lean technology to a production facility. Due to increased demand, high product variety, and a push production system, the plant has suffered from excessive wastes, unorganized workstations, and unhealthy work environment. This has translated into increased production cost, frequent delays, and low workers morale. Under such conditions, it has become difficult, if not impossible, to implement effective continuous improvement studies. Hence, the lean project is aimed at diagnosing the production process, streamlining the workflow, removing/reducing process waste, cleaning the production environment, improving plant layout, and organizing workstations. 5S lean technology is utilized for achieving project objectives. The work was a combination of both culture changes and tangible/physical changes on the shop floor. The project has drastically changed the plant and developed the infrastructure for a successful implementation of continuous improvement as well as other best practices and quality initiatives.
Keywords: 5S Technique, Continuous Improvement, Kaizen, Lean Technology, Work Methods, Work Standards
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 49384649 Analyzing the Impact of DCF and PCF on WLAN Network Standards 802.11a, 802.11b and 802.11g
Authors: Amandeep Singh Dhaliwal
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Networking solutions, particularly wireless local area networks have revolutionized the technological advancement. Wireless Local Area Networks (WLANs) have gained a lot of popularity as they provide location-independent network access between computing devices. There are a number of access methods used in Wireless Networks among which DCF and PCF are the fundamental access methods. This paper emphasizes on the impact of DCF and PCF access mechanisms on the performance of the IEEE 802.11a, 802.11b and 802.11g standards. On the basis of various parameters viz. throughput, delay, load etc performance is evaluated between these three standards using above mentioned access mechanisms. Analysis revealed a superior throughput performance with low delays for 802.11g standard as compared to 802.11 a/b standard using both DCF and PCF access methods.
Keywords: DCF, IEEE, PCF, WLAN.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 53964648 Defining Programming Problems as Learning Objects
Authors: José Paulo Leal, Ricardo Queirós
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Standards for learning objects focus primarily on content presentation. They were already extended to support automatic evaluation but it is limited to exercises with a predefined set of answers. The existing standards lack the metadata required by specialized evaluators to handle types of exercises with an indefinite set of solutions. To address this issue existing learning object standards were extended to the particular requirements of a specialized domain. A definition of programming problems as learning objects, compatible both with Learning Management Systems and with systems performing automatic evaluation of programs, is presented in this paper. The proposed definition includes metadata that cannot be conveniently represented using existing standards, such as: the type of automatic evaluation; the requirements of the evaluation engine; and the roles of different assets - tests cases, program solutions, etc. The EduJudge project and its main services are also presented as a case study on the use of the proposed definition of programming problems as learning objects.Keywords: Content Packaging, eLearning Services, Interoperability, Learning Objects.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15754647 Peaceful Coexistence of IEEE 802.11 and IEEE802.16 Standards in 5GHz Unlicensed Bands
Authors: Raoul Zamblé, Michel Babri, Souleymane Oumtanaga, Boubacar Barry, Claude Lishou
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Cognitive radio devices have been considered as a key technology for next-generation of wireless communication. These devices in the context of IEEE 802.11 standards and IEEE 802.16 standards, can opportunistically utilize the wireless spectrum to achieve better user performance and improve the overall spectrumutilization efficiency, mainly in the unlicensed 5 GHz bands. However, opportunistic use of wireless spectrum creates news problems such as peaceful coexistence with other wireless technologies, such as the radiolocation systems, as well as understanding the influence of interference that each of these networks can create. In this paper, we suggest a dynamic access model that considerably reduces this interference and allows efficiency and fairness use of the wireless spectrum.
Keywords: Dynamic access, exclusive access, spectrumopportunities, unlicensed band.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19074646 Deficits and Solutions in the Development of Modular Factory Systems
Authors: Achim Kampker, Peter Burggräf, Moritz Krunke, Hanno Voet
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As a reaction to current challenges in factory planning, many companies think about introducing factory standards to lower planning times and decrease planning costs. If these factory standards are set-up with a high level of modularity, they are defined as modular factory systems. This paper deals with the main current problems in the application of modular factory systems in practice and presents a solution approach with its basic models. The methodology is based on methods from factory planning but also uses the tools of other disciplines like product development or technology management to deal with the high complexity, which the development of modular factory systems implies. The four basic models that such a methodology has to contain are introduced and pointed out.
Keywords: Factory planning, modular factory systems, factory standards, cost-benefit analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10064645 The Effects of Work Values, Work-Value Congruence and Work Centrality on Organizational Citizenship Behavior
Authors: Başak Uçanok
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The aim of this study is to test the “work values" inventory developed by Tevruz and Turgut and to utilize the concept in a model, which aims to create a greater understanding of the work experience. In the study multiple effects of work values, work-value congruence and work centrality on organizational citizenship behavior are examined. In this respect, it is hypothesized that work values and work-value congruence predict organizational citizenship behavior through work centrality. Work-goal congruence test, Tevruz and Turgut-s work values inventory are administered along with Kanungo-s work centrality and Podsakoff et al.-s [47] organizational citizenship behavior test to employees working in Turkish SME-s. The study validated that Tevruz and Turgut-s work values inventory and the work-value congruence test were reliable and could be used for future research. The study revealed the mediating role of work centrality only for the relationship of work values and the responsibility dimension of citizenship behavior. Most important, this study brought in an important concept, work-value congruence, which enables a better understanding of work values and their relation to various attitudinal variables.Keywords: Work values, work-value congruence, work centrality, organizational citizenship behavior.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37424644 Recent Accounting Standard Setting Changes for Consolidated Financial Statements
Authors: Maria Damian, Carmen G. Bonaci, Jiří Strouhal, Razvan V. Mustata, Dumitru Matis, Jiřina Bokšová
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In the current context of globalization, a large number of companies sought to develop as a group in order to reach to other markets or meet the necessary criteria for listing on a stock exchange. The issue of consolidated financial statements prepared by a parent, an investor or a venture and the financial reporting standards guiding them therefore becomes even more important. The aim of our paper is to expose this issue in a consistent manner, first by summarizing the international accounting and financial reporting standards applicable before the 1st of January 2013 and considering the role of the crisis in shaping the standard setting process, and secondly by analyzing the newly issued/modified standards and main changes being brought
Keywords: Consolidated financial statements, control, IFRS 10, financial crisis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21304643 Empirical Evidence on Equity Valuation of Thai Firms
Authors: Somchai Supattarakul, Anya Khanthavit
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This study aims at providing empirical evidence on a comparison of two equity valuation models: (1) the dividend discount model (DDM) and (2) the residual income model (RIM), in estimating equity values of Thai firms during 1995-2004. Results suggest that DDM and RIM underestimate equity values of Thai firms and that RIM outperforms DDM in predicting cross-sectional stock prices. Results on regression of cross-sectional stock prices on the decomposed DDM and RIM equity values indicate that book value of equity provides the greatest incremental explanatory power, relative to other components in DDM and RIM terminal values, suggesting that book value distortions resulting from accounting procedures and choices are less severe than forecast and measurement errors in discount rates and growth rates. We also document that the incremental explanatory power of book value of equity during 1998-2004, representing the information environment under Thai Accounting Standards reformed after the 1997 economic crisis to conform to International Accounting Standards, is significantly greater than that during 1995-1996, representing the information environment under the pre-reformed Thai Accounting Standards. This implies that the book value distortions are less severe under the 1997 Reformed Thai Accounting Standards than the pre-reformed Thai Accounting Standards.Keywords: Dividend Discount Model, Equity Valuation Model, Residual Income Model, Thai Stock Market
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19064642 Low Complexity Multi Mode Interleaver Core for WiMAX with Support for Convolutional Interleaving
Authors: Rizwan Asghar, Dake Liu
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A hardware efficient, multi mode, re-configurable architecture of interleaver/de-interleaver for multiple standards, like DVB, WiMAX and WLAN is presented. The interleavers consume a large part of silicon area when implemented by using conventional methods as they use memories to store permutation patterns. In addition, different types of interleavers in different standards cannot share the hardware due to different construction methodologies. The novelty of the work presented in this paper is threefold: 1) Mapping of vital types of interleavers including convolutional interleaver onto a single architecture with flexibility to change interleaver size; 2) Hardware complexity for channel interleaving in WiMAX is reduced by using 2-D realization of the interleaver functions; and 3) Silicon cost overheads reduced by avoiding the use of small memories. The proposed architecture consumes 0.18mm2 silicon area for 0.12μm process and can operate at a frequency of 140 MHz. The reduced complexity helps in minimizing the memory utilization, and at the same time provides strong support to on-the-fly computation of permutation patterns.Keywords: Hardware interleaver implementation, WiMAX, DVB, block interleaver, convolutional interleaver, hardwaremultiplexing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2057