Search results for: cognitive assets.

Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 699

Authors: Iftikhar Ahmad, Youssef Elkezza

Abstract:

Sarir oilfield is in North Africa. It has facilities of oil and gas production. The assets of the Sarir oilfield can be divided into five following categories, namely: (i) Well bore and wellheads; (ii) Vessels such as separators, desalters, and gas processing facilities; (iii) Pipelines including all flow lines, trunk lines, and shipping lines; (iv) storage tanks; (v) Other assets such as turbines and compressors, etc. The nature of the petroleum industry recognizes the potential human, environmental and financial consequences that can result from failing to maintain the integrity of wellheads, vessels, tanks, pipelines, and other assets. The importance of effective asset integrity management increases as the industry infrastructure continues to age. The primary objective of assets integrity management (AIM) is to maintain assets in a fit-for-service condition while extending their remaining life in the most reliable, safe, and cost-effective manner. Corrosion management is one of the important aspects of successful asset integrity management. It covers corrosion mitigation, monitoring, inspection, and risk evaluation. External corrosion on pipelines, well bores, buried assets, and bottoms of tanks is controlled with a combination of coatings by cathodic protection, while the external corrosion on surface equipment, wellheads, and storage tanks is controlled by coatings. The periodic cleaning of the pipeline by pigging helps in the prevention of internal corrosion. Further, internal corrosion of pipelines is prevented by chemical treatment and controlled operations. This paper describes the integrity management system used in the Sarir oil field for its oil and gas production facilities based on standard practices of corrosion mitigation and inspection.

Keywords: Assets integrity management, corrosion prevention in oilfield assets, corrosion management in oilfield, corrosion prevention and inspection activities.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 173

Authors: Sanja Pfeifer, Nataša Šarlija, Marina Jeger, Ana Bilandžić

Abstract:

The purpose of this study is to explore the different facets of growth among micro, small and medium-sized firms in Croatia and to analyze the differences between models designed for all micro, small and medium-sized firms and those in creative industries. Three growth prediction models were designed and tested using the growth of sales, employment and assets of the company as dependent variables. The key drivers of sales growth are: prudent use of cash, industry affiliation and higher share of intangible assets. Growth of assets depends on retained profits, internal and external sources of financing, as well as industry affiliation. Growth in employment is closely related to sources of financing, in particular, debt and it occurs less frequently than growth in sales and assets. The findings confirm the assumption that growth strategies of small and medium-sized enterprises (SMEs) in creative industries have specific differences in comparison to SMEs in general. Interestingly, only 2.2% of growing enterprises achieve growth in employment, assets and sales simultaneously.

Keywords: Creative industries, growth prediction model, growth determinants, growth measures.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1579

Authors: Peter Baranyi, Gyorgy Persa, Adam Csapo

Abstract:

Cognitive Infocommunications (CogInfoCom) is a new research direction which has emerged as the synergic convergence of infocommunications and the cognitive sciences. In this paper, we provide the definition of CogInfoCom, and propose an architectural framework for the interaction-oriented design of CogInfoCom systems. We provide the outlines of an application example of the interaction-oriented architecture, and briefly discuss its main characteristics.

Keywords: Cognitive infocommunications, CogInfoCom, Cognitive Infocommunication Channels, CogInfoCom channels

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1762

Authors: Jin-Tae Lee, Jung-Hoon Suh, Sang-Soo Jang, Jae-Il Lee

Abstract:

Information and communication service providers (ICSP) that are significant in size and provide Internet-based services take administrative, technical, and physical protection measures via the information security check service (ISCS). These protection measures are the minimum action necessary to secure the stability and continuity of the information and communication services (ICS) that they provide. Thus, information assets are essential to providing ICS, and deciding the relative importance of target assets for protection is a critical procedure. The risk analysis model designed to decide the relative importance of information assets, which is described in this study, evaluates information assets from many angles, in order to choose which ones should be given priority when it comes to protection. Many-sided risk analysis (MSRS) grades the importance of information assets, based on evaluation of major security check items, evaluation of the dependency on the information and communication facility (ICF) and influence on potential incidents, and evaluation of major items according to their service classification, in order to identify the ISCS target. MSRS could be an efficient risk analysis model to help ICSPs to identify their core information assets and take information protection measures first, so that stability of the ICS can be ensured.

Keywords: Information Asset, Information CommunicationFacility, Evaluation, ISCS (Information Security Check Service), Evaluation, Grade.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1448

Authors: Agnès Garletti

Abstract:

Our research aims at helping the tutor on line to evaluate the student-s cognitive processes. The student is a learner in French as a Second Language who studies an on-line socio-cognitive scenario in written communication. In our method, these cognitive processes are defined. For that, the language abilities and learning tasks are associated to cognitive operation. Moreover, the found cognitive processes are named with specific terms. The result was to create an instrumental pattern to question the learner about the cognitive processes used to build an item of written comprehension. Our research follows the principles of the third historical generation of studies on the cognitive activity of the text comprehension. The strength of our instrumental pattern stands in the precision and the logical articulation of the questions to the learner. However, the learner-s answers can still be subjective but the precision of the instrument restricts it.

Keywords: Cognitive processes, Evaluation pattern, French as asecond language, Socio-cognitive scenario, Written comprehension.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1491

Authors: Udeme O. Ini, Edikan E. Akpanibah

Abstract:

This paper studies the optimal investment strategies for a plan member (PM) in a defined contribution (DC) pension scheme with transaction cost, taxes on invested funds and couple risky assets (stocks) under the Ornstein-Uhlenbeck (O-U) process. The PM’s portfolio is assumed to consist of a risk-free asset and two risky assets where the two risky assets are driven by the O-U process. The Legendre transformation and dual theory is use to transform the resultant optimal control problem which is a nonlinear partial differential equation (PDE) into linear PDE and the resultant linear PDE is then solved for the explicit solutions of the optimal investment strategies for PM exhibiting constant absolute risk aversion (CARA) using change of variable technique. Furthermore, theoretical analysis is used to study the influences of some sensitive parameters on the optimal investment strategies with observations that the optimal investment strategies for the two risky assets increase with increase in the dividend and decreases with increase in tax on the invested funds, risk averse coefficient, initial fund size and the transaction cost.

Keywords: Ornstein-Uhlenbeck process, portfolio management, Legendre transforms, CARA utility.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 481

Authors: Izabela Pietras

Abstract:

The level of visual abilities, language, memory processes and intellectual functioning development affects the quality of a written text. The following analysis will present the results of diagnostic tests indicating the most common criterion for a group and stating whether a person has been diagnosed with having cognitive developmental level below the group-s average or not.The study-s aim is to determine whether there are specific patterns of cognitive deficits, which can be distinguished among the group of young people with spelling disorders.

Keywords: cognitive deficits, cognitive functions, spellingdisorders

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1385

Authors: A.Aloysius, L. Arockiam

Abstract:

In modern era, the biggest challenge facing the software industry is the upcoming of new technologies. So, the software engineers are gearing up themselves to meet and manage change in large software system. Also they find it difficult to deal with software cognitive complexities. In the last few years many metrics were proposed to measure the cognitive complexity of software. This paper aims at a comprehensive survey of the metric of software cognitive complexity. Some classic and efficient software cognitive complexity metrics, such as Class Complexity (CC), Weighted Class Complexity (WCC), Extended Weighted Class Complexity (EWCC), Class Complexity due to Inheritance (CCI) and Average Complexity of a program due to Inheritance (ACI), are discussed and analyzed. The comparison and the relationship of these metrics of software complexity are also presented.

Keywords: Software Metrics, Software Complexity, Cognitive Informatics, Cognitive Complexity, Software measurement

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3026

Authors: Romain Ben Taleb, Aurélie Montarnal, Matthieu Lauras, Mathieu Dahan, Romain Miclo

Abstract:

To be competitive and sustainable, any company has to maximize its value. However, unlike listed companies that can assess their values based on market shares, most Small and Medium Enterprises (SMEs) which are non-listed cannot have direct and live access to this critical information. Traditional accounting reports only give limited insights to SME decision-makers about the real impact of their day-to-day decisions on the company’s performance and value. Most of the time, an SME’s financial valuation is made one time a year as the associated process is time and resource-consuming, requiring several months and external expertise to be completed. To solve this issue, we propose in this paper a value-oriented metamodel that enables real-time and dynamic assessment of the SME’s value based on the large definition of their assets. These assets cover a wider scope of resources of the company and better account for immaterial assets. The proposal, which is illustrated in a case study, discusses the benefits of incorporating assets in the SME valuation.

Keywords: SME, metamodel, decision support system, financial valuation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 443

Authors: Sergio Mauricio Pérez López, Luis Rodrigo Valencia Pérez, Juan Manuel Peña Aguilar, Adelina Morita Alexander

Abstract:

The culture of continuous improvement in organizations is very important as it represents a source of competitive advantage. This article discusses the transfer of knowledge between companies which formed cross-functional teams and used a dynamic model for knowledge creation as a framework. In addition, the article discusses the structure of cognitive assets in companies and the concept of "stickiness" (which is defined as an obstacle to the transfer of knowledge). The purpose of this analysis is to show that an improvement in the attitude of individual members of an organization creates opportunities, and that an exchange of information and knowledge leads to generating continuous improvements in the company as a whole. This article also discusses the importance of creating the proper conditions for sharing tacit knowledge. By narrowing gaps between people, mutual trust can be created and thus contribute to an increase in sharing. The concept of adapting knowledge to new environments will be highlighted, as it is essential for companies to translate and modify information so that such information can fit the context of receiving organizations. Adaptation will ensure that the transfer process is carried out smoothly by preventing "stickiness". When developing the transfer process on cross-functional teams (as opposed to working groups), the team acquires the flexibility and responsiveness necessary to meet objectives. These types of cross-functional teams also generate synergy due to the array of different work backgrounds of their individuals. When synergy is established, a culture of continuous improvement is created.

Keywords: Knowledge transfer, continuous improvement, teamwork, cognitive assets.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1701

Authors: Oon-Seng Tan

Abstract:

Human Computer Interaction (HCI) has been an emerging field that draws in the experts from various fields to enhance the application of computer programs and the ease of computer users. HCI has much to do with learning and cognition and an emerging approach to learning and problem-solving is problembased learning (PBL). The processes of PBL involve important cognitive functions in the various stages. This paper will illustrate how closely related fields to HCI, PBL and cognitive psychology can benefit from informing each other through analysing various cognitive functions. Several cognitive functions from cognitive function disc (CFD) would be presented and discussed in relation to human-computer interface. This paper concludes with the implications of bridging the gaps amongst these disciplines.

Keywords: problem-based learning, human computerinteraction, cognitive psychology, Cognitive Function Disc (CFD)

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2514

Authors: V. Nagaraju, Tapas Bapu. B. R, Beryl J. Victor

Abstract:

In this paper cognitive radio is presented and the spectrum overlay cognitive radio antenna system is detailed. A UWB antenna with frequency reconfigurable characteristics is proposed. The reconfigurability is achieved when the filter is integrated to the feeding line of the single port overlay cognitive radio. When activated, the filter can transform the UWB frequency response into a reconfigurable narrowband one, which is suitable for the communication operation of the CR system. Here single port overlay cognitive radio antenna is designed and simulated using Ansoft High Frequency Structure Simulator (HFSS).

Keywords: Band-pass filter, Cognitive radio, filtenna, frequency reconfigurable, ultra-wideband antenna.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2083

Authors: Rana M. Zeina, Laila AL-Ayadhi, Shahid Bashir

Abstract:

Cognitive symptoms and behavioral symptoms may, in fact, overlap and be related to the level of the general cognitive function. We have measured the behavioral aspects of autism and its correlation to the cognitive ability in 30 children with ASD. We used a neuropsychological Battery CANTAB eclipse to evaluate the ASD children's cognitive ability. Individuals with ASD and challenging behaviors showed significant correlation between some cognitive abilities and Motor aspects. Based on these findings, we can conclude that the motor behavioral problems in autism affect specific cognitive abilities in ASDs such as comprehension, learning, reversal, acquisition, attention set shifting, and speed of reaction to one stimulus. Future researches should also focus on the relationship between motor stereotypes and other subtypes of repetitive behaviors, such as verbal stereotypes, ritual routine adherence, and the use of different types of CANTAB tests.

Keywords: Autism, Cognitive ability, Motor Behavior, and Neuropsychological battery.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2136

Authors: M. Ben Slimene, M.-S. Ouali

Abstract:

Asset management of urban infrastructures faces a multitude of challenges that need to be overcome to obtain a reliable measurement of performances. Predicting the performance of slowly aging systems is one of those challenges, which helps the asset manager to investigate specific failure modes and to undertake the appropriate maintenance and rehabilitation interventions to avoid catastrophic failures as well as to optimize the maintenance costs. This article presents a methodology for modeling the deterioration of slowly degrading assets based on an operating history. It consists of extracting degradation profiles by grouping together assets that exhibit similar degradation sequences using an unsupervised classification technique derived from artificial intelligence. The obtained clusters are used to build the performance prediction models. This methodology is applied to a sample of a stormwater drainage culvert dataset.

Keywords: Artificial intelligence, clustering, culvert, regression model, slow degradation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 455

Authors: Svetlana Saksonova

Abstract:

Every commercial bank optimises its asset portfolio depending on the profitability of assets and chosen or imposed constraints. This paper proposes and applies a stylized model for optimising banks' asset and liability structure, reflecting profitability of different asset categories and their risks as well as costs associated with different liability categories and reserve requirements. The level of detail for asset and liability categories is chosen to create a suitably parsimonious model and to include the most important categories in the model. It is shown that the most appropriate optimisation criterion for the model is the maximisation of the ratio of net interest income to assets. The maximisation of this ratio is subject to several constraints. Some are accounting identities or dictated by legislative requirements; others vary depending on the market objectives for a particular bank. The model predicts variable amount of assets allocated to loan provision.

Keywords: asset structure, commercial bank, model, optimisation

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2970

Authors: T. Francis Thamburaj, A. Aloysius

Abstract:

Polymorphism is one of the main pillars of objectoriented paradigm. It induces hidden forms of class dependencies which may impact software quality, resulting in higher cost factor for comprehending, debugging, testing, and maintaining the software. In this paper, a new cognitive complexity metric called Cognitive Weighted Polymorphism Factor (CWPF) is proposed. Apart from the software structural complexity, it includes the cognitive complexity on the basis of type. The cognitive weights are calibrated based on 27 empirical studies with 120 persons. A case study and experimentation of the new software metric shows positive results. Further, a comparative study is made and the correlation test has proved that CWPF complexity metric is a better, more comprehensive, and more realistic indicator of the software complexity than Abreu’s Polymorphism Factor (PF) complexity metric.

Keywords: Cognitive complexity metric, cognitive weighted polymorphism factor, object-oriented metrics, polymorphism factor, software metrics.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2227

Authors: Muhammed Yousoof, Mohd Sapiyan, Khaja Kamaluddin

Abstract:

Learning programming is difficult for many learners. Some researches have found that the main difficulty relates to cognitive load. Cognitive overload happens in programming due to the nature of the subject which is intrinisicly over-bearing on the working memory. It happens due to the complexity of the subject itself. The problem is made worse by the poor instructional design methodology used in the teaching and learning process. Various efforts have been proposed to reduce the cognitive load, e.g. visualization softwares, part-program method etc. Use of many computer based systems have also been tried to tackle the problem. However, little success has been made to alleviate the problem. More has to be done to overcome this hurdle. This research attempts at understanding how cognitive load can be managed so as to reduce the problem of overloading. We propose a mechanism to measure the cognitive load during pre instruction, post instruction and in instructional stages of learning. This mechanism is used to help the instruction. As the load changes the instruction is made to adapt itself to ensure cognitive viability. This mechanism could be incorporated as a sub domain in the student model of various computer based instructional systems to facilitate the learning of programming.

Keywords: Cognitive load, Working memory, Cognitive Loadmeasurement.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2562

Authors: Ying-Hsiu Chen, Pao-Peng Hsu, Mou-Yuan Liao, Shu-Min Hsieh

Abstract:

This paper employs a the variable returns to scale DEA model to take account of risky assets and estimate the operating efficiencies for the 21 domestic listed securities firms during the period 2005-2009. Evidence is found that on average the brokerage securities firms- operating efficiencies are better than integrated securities firms. Evidence is also found that the technical inefficiency from inappropriate management constitutes the main source of the operating inefficiency for both types of securities firms. Moreover, the scale economies prevail in brokerage and integrated securities firms, in other words, which exhibit the characteristic of increasing returns to scale.

Keywords: Data Envelopment Analysis, Risky Assets, PureTechnical Efficiency, Scale Efficiency, Scale Economies.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1491

Authors: Khalid Kaddoura, Tarek Zayed

Abstract:

Infrastructure assets are essential in urban cities; their purpose is to facilitate the public needs. As a result, their conditions and states shall always be monitored to avoid any sudden malfunction. Sewer systems, one of the assets, are an essential part of the underground infrastructure as they transfer sewer medium to designated areas. However, their conditions are subject to deterioration due to ageing. Therefore, it is of great significance to assess the conditions of pipelines to avoid sudden collapses. Current practices of sewer pipeline assessment rely on industrial protocols that consider distinct defects and grades to conclude the limited average or peak score of the assessed assets. This research aims to enhance the evaluation by integrating the Quality Function Deployment (QFD) and the Decision-Making Trial and Evaluation Laboratory (DEMATEL) methods in assessing the condition of sewer pipelines. The methodology shall study the cause and effect relationship of the systems’ defects to deduce the relative influence weights of each defect. Subsequently, the overall grade is calculated by aggregating the WHAT’s and HOW’s of the House of Quality (HOQ) using the computed relative weights. Thus, this study shall enhance the evaluation of the assets to conclude informative rehabilitation and maintenance plans for decision makers.

Keywords: Condition assessment, DEMATEL, QFD, sewer pipelines.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 828

Authors: S. L. Tulasi Devi, R. N. Rao

Abstract:

This paper focuses attention on specific aspects of entrepreneurial decisions relating to investment, both in the total fixed investments and plant & machinery (separately). Demand and financial factors, internal and external, are considered in the investment analysis. Finally the influence of determinants of fixed investment and investment plans are examined in Electric Power industry in India.

Keywords: Determinants, Electric Power Industry, Fixed Assets, Econometric Analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1664

Authors: Nasir Baba Ahmed, Nicolas Daclin, Marc Olivaux, Gilles Dusserre

Abstract:

The Mobile field hospital is critical in terms of managing emergencies in crisis. It is a sub-section of the main hospitals and the health sector, tasked with delivering responsive, immediate, and efficient medical services during a crisis. With the aim to prevent further crisis, the assessment of the cyber assets follows different methods, to distinguish its strengths and weaknesses, and in turn achieve cyber resiliency. The work focuses on assessments of cyber resilience in field hospitals with trends growing in both the field hospital and the health sector in general. This creates opportunities for the adverse attackers and the response improvement objectives for attaining cyber resilience, as the assessments allow users and stakeholders to know the level of risks with regards to its cyber assets. Thus, the purpose is to show the possible threat vectors which open up opportunities, with contrast to current trends in the assessment of the mobile field hospitals’ cyber assets.

Keywords: Assessment framework, cyber resilience, cyber security, Mobile Field Hospital.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 692

Authors: Amit Kumar Meena, Joydip Dhar

Abstract:

This paper is focused on the analysis and comparison of liquidity ratios and asset liability management practices in top three banks from public, private and foreign sector in India. The analysis is based upon the liquidity ratios calculation and the determination of maturity gap profiles for the banks under study. The paper also compares these banks maturity gap profiles with their corresponding group’s maturity gap profiles. This paper identifies the interest rate sensitivity of the balance sheet items of these banks to determine the gap between rate sensitive assets and rate sensitive liabilities. The results of this study suggest that overall banks in India have very good short term liquidity position and all banks are financing their short term liabilities by their long term assets.

Keywords: ALM, Liquidity ratios, Rate sensitive Assets, Rate Sensitive Liabilities.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4655

Authors: Ilkka J. Virtanen

Abstract:

Tacit knowledge has been one of the most discussed and contradictory concepts in the field of knowledge management since the mid 1990s. The concept is used relatively vaguely to refer to any type of information that is difficult to articulate, which has led to discussions about the original meaning of the concept (adopted from Polanyi-s philosophy) and the nature of tacit knowing. It is proposed that the subject should be approached from the perspective of cognitive science in order to connect tacit knowledge to empirically studied cognitive phenomena. Some of the most important examples of tacit knowing presented by Polanyi are analyzed in order to trace the cognitive mechanisms of tacit knowing and to promote better understanding of the nature of tacit knowledge. The cognitive approach to Polanyi-s theory reveals that the tacit/explicit typology of knowledge often presented in the knowledge management literature is not only artificial but totally opposite approach compared to Polanyi-s thinking.

Keywords: Cognitive science, explicit knowledge, knowledgemanagement, tacit knowledge.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2458

Authors: Campisi Domenico, Costa Roberta

Abstract:

Intellectual capital measurement is a central aspect of knowledge management. The measurement and the evaluation of intangible assets play a key role in allowing an effective management of these assets as sources of competitiveness. For these reasons, managers and practitioners need conceptual and analytical tools taking into account the unique characteristics and economic significance of Intellectual Capital. Following this lead, we propose an efficiency and productivity analysis of Intellectual Capital, as a determinant factor of the company competitive advantage. The analysis is carried out by means of Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI). These techniques identify Bests Practice companies that have accomplished competitive advantage implementing successful strategies of Intellectual Capital management, and offer to inefficient companies development paths by means of benchmarking. The proposed methodology is employed on the Biotechnology industry in the period 2007-2010.

Keywords: Data Envelopment Analysis, Innovation, Intangible assets, Intellectual Capital, Malmquist Productivity Index.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1924

Authors: Kalyani J. Kulkarni, Bharat S. Chaudhari

Abstract:

This paper addresses the issue of resource allocation in the emerging cognitive technology. Focusing the Quality of Service (QoS) of Primary Users (PU), a novel method is proposed for the resource allocation of Secondary Users (SU). In this paper, we propose the unique Utility Function in the game theoretic model of Cognitive Radio which can be maximized to increase the capacity of the Cognitive Radio Network (CRN) and to minimize the interference scenario. Utility function is formulated to cater the need of PUs by observing Signal to Noise ratio. Existence of Nash Equilibrium for the postulated game is established.

Keywords: Cognitive Networks, Game Theory, Nash Equilibrium, Resource Allocation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1749

Authors: C. Noi-Okwei

Abstract:

In this study, participants with adjustment disorder with depressed mood (aged 18-54 years) with mild depression (N=18), severe depression (N=12) were compared with healthy controls (N=20) on the Multidimensional Aptitude Battery (MAB) a cognitive performance test. Using One Way Analysis of Variance and Matched Sample t-test. The results of the analysis shows that severely depressed participants performed poorly on the cognitive performance test relative to controls, however there were no significant differences on the cognitive performance test scores between the severely depressed and the mildly depressed. In addition, performance on the non-verbal performance subtest was poorer than that of the verbal subtest, suggesting that depression affects the executive functions of the person.

Keywords: adjustment disorder, cognitive performance test, Depression,

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4442

Authors: Shiann-Shiun Jeng, Jia-Ming Chen, Hong-Zong Lin, Chen-Wan Tsung

Abstract:

For cognitive radio networks, there is a major spectrum sensing problem, i.e. dynamic spectrum management. It is an important issue to sense and identify the spectrum holes in cognitive radio networks. The first-order derivative scheme is usually used to detect the edge of the spectrum. In this paper, a novel spectrum sensing technique for cognitive radio is presented. The proposed algorithm offers efficient edge detection. Then, simulation results show the performance of the first-order derivative scheme and the proposed scheme and depict that the proposed scheme obtains better performance than does the first-order derivative scheme.

Keywords: cognitive radio, Spectrum Sensing, wavelet, edgedetection

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2933

Authors: Antonio D. Lee, Steven X. Jiang

Abstract:

A variety of techniques and methods are available to evaluate cognitive performance in Urban Search and Rescue (USAR) applications. However, traditional cognitive performance evaluation techniques typically incorporate either the conscious or systematic aspect, failing to take into consideration the subconscious or intuitive aspect. This leads to incomplete measures and produces ineffective designs. In order to fill the gaps in past research, this study developed a theoretical framework to facilitate the integration of situation awareness (SA) and intuitive pattern recognition (IPR) to enhance the cognitive performance representation in USAR applications. This framework provides guidance to integrate both SA and IPR in order to evaluate the cognitive performance of the USAR responders. The application of this framework will help improve the system design.

Keywords: Cognitive performance, intuitive pattern recognition, situation awareness, urban search and rescue.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1495

Authors: Mojtaba Rezaei, Elham Heydari

Abstract:

This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.

Keywords: Accounting information, market risk, systematic risk, efficient market hypothesis, EMH, Tehran Stock Exchange, TSE.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 693