Search results for: complexity management

Authors: Abeer Samy, Oliver C. Saavedra Valeriano, Abdelazim Negm

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The Blue Nile Basin is the most important tributary of the Nile River. Egypt and Sudan are almost dependent on water originated from the Blue Nile. This multi-dependency creates conflicts among the three countries Egypt, Sudan, and Ethiopia making the management of these conflicts as an international issue. Good assessment of the water resources of the Blue Nile is an important to help in managing such conflicts. Hydrological models are good tool for such assessment. This paper presents a critical review of the nature and variability of the climate and hydrology of the Blue Nile Basin as a first step of using hydrological modeling to assess the water resources of the Blue Nile. Many several attempts are done to develop basin-scale hydrological modeling on the Blue Nile. Lumped and semi distributed models used averages of meteorological inputs and watershed characteristics in hydrological simulation, to analyze runoff for flood control and water resource management. Distributed models include the temporal and spatial variability of catchment conditions and meteorological inputs to allow better representation of the hydrological process. The main challenge of all used models was to assess the water resources of the basin is the shortage of the data needed for models calibration and validation. It is recommended to use distributed model for their higher accuracy to cope with the great variability and complexity of the Blue Nile basin and to collect sufficient data to have more sophisticated and accurate hydrological modeling.

Keywords: Blue Nile Basin, Climate Change, Hydrological Modeling, Watershed.

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Authors: Marco Soares dos Santos, Camila Nicola Boeri, Jorge Augusto Ferreira, Fernando Neto da Silva

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The highly nonlinear characteristics of drying processes have prompted researchers to seek new nonlinear control solutions. However, the relation between the implementation complexity, on-line processing complexity, reliability control structure and controller-s performance is not well established. The present paper proposes high performance nonlinear fuzzy controllers for a real-time operation of a drying machine, being developed under a consistent match between those issues. A PCI-6025E data acquisition device from National Instruments® was used, and the control system was fully designed with MATLAB® / SIMULINK language. Drying parameters, namely relative humidity and temperature, were controlled through MIMOs Hybrid Bang-bang+PI (BPI) and Four-dimensional Fuzzy Logic (FLC) real-time-based controllers to perform drying tests on biological materials. The performance of the drying strategies was compared through several criteria, which are reported without controllers- retuning. Controllers- performance analysis has showed much better performance of FLC than BPI controller. The absolute errors were lower than 8,85 % for Fuzzy Logic Controller, about three times lower than the experimental results with BPI control.

Keywords: Drying control, Fuzzy logic control, Intelligent temperature-humidity control.

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Authors: May Paing Paing Zaw, Su Myat Marlar Soe

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Network Management Systems have played a great important role in information systems. Management is very important and essential in any fields. There are many managements such as configuration management, fault management, performance management, security management, accounting management and etc. Among them, configuration, fault and security management is more important than others. Because these are essential and useful in any fields. Configuration management is to monitor and maintain the whole system or LAN. Fault management is to detect and troubleshoot the system. Security management is to control the whole system. This paper intends to increase the network management functionalities including configuration management, fault management and security management. In configuration management system, this paper specially can support the USB ports and devices to detect and read devices configuration and solve to detect hardware port and software ports. In security management system, this paper can provide the security feature for the user account setting and user management and proxy server feature. And all of the history of the security such as user account and proxy server history are kept in the java standard serializable file. So the user can view the history of the security and proxy server anytime. If the user uses this system, the user can ping the clients from the network and the user can view the result of the message in fault management system. And this system also provides to check the network card and can show the NIC card setting. This system is used RMI (Remote Method Invocation) and JNI (Java Native Interface) technology. This paper is to implement the client/server network management system using Java 2 Standard Edition (J2SE). This system can provide more than 10 clients. And then this paper intends to show data or message structure of client/server and how to work using TCP/IP protocol.

Keywords: TCP/ IP based client server application

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Authors: S. Raja Balachandar, K.Kannan

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This paper presents a heuristic approach to solve the Generalized Assignment Problem (GAP) which is NP-hard. It is worth mentioning that many researches used to develop algorithms for identifying the redundant constraints and variables in linear programming model. Some of the algorithms are presented using intercept matrix of the constraints to identify redundant constraints and variables prior to the start of the solution process. Here a new heuristic approach based on the dominance property of the intercept matrix to find optimal or near optimal solution of the GAP is proposed. In this heuristic, redundant variables of the GAP are identified by applying the dominance property of the intercept matrix repeatedly. This heuristic approach is tested for 90 benchmark problems of sizes upto 4000, taken from OR-library and the results are compared with optimum solutions. Computational complexity is proved to be O(mn2) of solving GAP using this approach. The performance of our heuristic is compared with the best state-ofthe- art heuristic algorithms with respect to both the quality of the solutions. The encouraging results especially for relatively large size test problems indicate that this heuristic approach can successfully be used for finding good solutions for highly constrained NP-hard problems.

Keywords: Combinatorial Optimization Problem, Generalized Assignment Problem, Intercept Matrix, Heuristic, Computational Complexity, NP-Hard Problems.

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Authors: Robin C. Ladwig

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Human resources, especially diversity management, play a significant role in the recruitment, retainment, and management of transgender and gender diverse individuals in organisations. Although, the inclusion of transgender and gender diversity as part of gender identity diversity has been mostly neglected within the diversity management practice and research. One reason is cisnormative gender binarism that limits inclusive diversity and human resource management which leads to the exclusion and discrimination of transgender and gender diverse employees. This qualitative multi-method research found three stages of diversity management to engage with transgender and gender diversity in the organisational context: intuitive, reactive, and proactive. While the influence of cisnormative gender binarism and the awareness of transgender and gender diversity varies between these three forms, the application of the queering approach to diversity management could increase the inclusion of gender identity diversity beyond the gender binary.

Keywords: Cisnormativity, diversity management, gender binarism, transgender, gender diversity.

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Authors: Salah Alrabeei, Mohammad Yousuf

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The goal of option pricing theory is to help the investors to manage their money, enhance returns and control their financial future by theoretically valuing their options. Modeling option pricing by Black-School models with jumps guarantees to consider the market movement. However, only numerical methods can solve this model. Furthermore, not all the numerical methods are efficient to solve these models because they have nonsmoothing payoffs or discontinuous derivatives at the exercise price. In this paper, the exponential time differencing (ETD) method is applied for solving partial integrodifferential equations arising in pricing European options under Merton’s and Kou’s jump-diffusion models. Fast Fourier Transform (FFT) algorithm is used as a matrix-vector multiplication solver, which reduces the complexity from O(M2) into O(M logM). A partial fraction form of Pad`e schemes is used to overcome the complexity of inverting polynomial of matrices. These two tools guarantee to get efficient and accurate numerical solutions. We construct a parallel and easy to implement a version of the numerical scheme. Numerical experiments are given to show how fast and accurate is our scheme.

Keywords: Integral differential equations, L-stable methods, pricing European options, Jump–diffusion model.

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Authors: Liang Zhao, Jianhua Ge

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In this paper, we proposed a novel receiver algorithm for coherent underwater acoustic communications. The proposed receiver is composed of three parts: (1) Doppler tracking and correction, (2) Time reversal channel estimation and combining, and (3) Joint iterative equalization and decoding (JIED). To reduce computational complexity and optimize the equalization algorithm, Time reversal (TR) channel estimation and combining is adopted to simplify multi-channel adaptive decision feedback equalizer (ADFE) into single channel ADFE without reducing the system performance. Simultaneously, the turbo theory is adopted to form joint iterative ADFE and convolutional decoder (JIED). In JIED scheme, the ADFE and decoder exchange soft information in an iterative manner, which can enhance the equalizer performance using decoding gain. The simulation results show that the proposed algorithm can reduce computational complexity and improve the performance of equalizer. Therefore, the performance of coherent underwater acoustic communications can be improved greatly.

Keywords: Underwater acoustic communication, Time reversal (TR) combining, joint iterative equalization and decoding (JIED)

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Authors: S. Lemoussu, J. C. Chaudemar, R. A. Vingerhoeds

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The aeronautics sector is currently living an unprecedented growth largely due to innovative projects. In several cases, such innovative developments are being carried out by Small and Medium sized-Enterprises (SMEs). For instance, in Europe, a handful of SMEs are leading projects like airships, large civil drones, or flying cars. These SMEs have all limited resources, must make strategic decisions, take considerable financial risks and in the same time must take into account the constraints of safety, cost, time and performance as any commercial organization in this industry. Moreover, today, no international regulations fully exist for the development and certification of this kind of projects. The absence of such a precise and sufficiently detailed regulatory framework requires a very close contact with regulatory instances. But, SMEs do not always have sufficient resources and internal knowledge to handle this complexity and to discuss these issues. This poses additional challenges for those SMEs that have system integration responsibilities and that must provide all the necessary means of compliance to demonstrate their ability to design, produce, and operate airships with the expected level of safety and reliability. The final objective of our research is thus to provide a methodological framework supporting SMEs in their development taking into account recent innovation and institutional rules of the sector. We aim to provide a contribution to the problematic by developing a specific Model-Based Systems Engineering (MBSE) approach. Airspace regulation, aeronautics standards and international norms on systems engineering are taken on board to be formalized in a set of models. This paper presents the on-going research project combining Systems Engineering and Project Management process modeling and taking into account the metamodeling problematic.

Keywords: Aeronautics, certification, process modeling, project management, SME, systems engineering.

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Authors: Thaniya Kaosol

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General as well as the MSW management in Thailand is reviewed in this paper. Topics include the MSW generation, sources, composition, and trends. The review, then, moves to sustainable solutions for MSW management, sustainable alternative approaches with an emphasis on an integrated MSW management. Information of waste in Thailand is also given at the beginning of this paper for better understanding of later contents. It is clear that no one single method of MSW disposal can deal with all materials in an environmentally sustainable way. As such, a suitable approach in MSW management should be an integrated approach that could deliver both environmental and economic sustainability. With increasing environmental concerns, the integrated MSW management system has a potential to maximize the useable waste materials as well as produce energy as a by-product. In Thailand, the compositions of waste (86%) are mainly organic waste, paper, plastic, glass, and metal. As a result, the waste in Thailand is suitable for an integrated MSW management. Currently, the Thai national waste management policy starts to encourage the local administrations to gather into clusters to establish central MSW disposal facilities with suitable technologies and reducing the disposal cost based on the amount of MSW generated.

Keywords: MSW, management, sustainable, Thailand

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Authors: Tori R. Dodla, Laura A. Jones

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The objective of this study was to propose strategies to improve the efficiency of Knowledge Management Systems (KMS). This study highlights best practices from various industries to create an overall summary of Knowledge Management (KM) and efficiency in organizational performance. Results indicated 11 best practices for maximizing the efficiency of organizational KMS that can be divided into four categories: Designing the KMS, identifying case studies, implementing the KMS, and promoting adoption and usage. Our findings can be used as a foundation for scholars to conduct further research on KMS efficiency.

Keywords: Artificial intelligence, knowledge management efficiency, knowledge management systems, organizational performance.

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Authors: Hamed Fawareh

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The recent development in learning technologies leads to emerge many learning management systems (LMS). In this study, we concentrate on the specifications and characteristics of LMSs. Furthermore, this paper emphasizes on the feature of e-learning management systems. The features take on the account main indicators to assist and evaluate the quality of e-learning systems. The proposed indicators based of ten dimensions.

Keywords: E-Learning, System Requirement, Social Requirement, Learning Management System.

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Authors: Arash Moradkhani Roshandeh, Othman Che Puan

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Access Management is the proactive management of vehicular access points to land parcels adjacent to all manner of roadways. Good access management promotes safe and efficient use of the transportation network. This study attempts to utilize archived data from the University Technology of Malaysia on-campus area to assess the accuracy with which access management display some benefits. Results show that usage of access management reduces delay and fewer crashes. Clustered development can improve walking, cycling and transit travel, reduce parking requirements and improve emergency responses. Effective Access Management planning can also reduce total roadway facility costs by reducing the number of driveways and intersections. At the end after presenting recommendations some of the travel impact, and benefits that can be derived if these suggestions are implemented have been summarized with the related comments.

Keywords: Access Management, Delay, Density, Traffic Flow

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Authors: Tomáš Ludík, Jiří Barta, Josef Navrátil

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Natural or human made disasters have a significant negative impact on the environment. At the same time there is an extensive effort to support management and decision making in emergency situations by information technologies. Therefore the purpose of the paper is to propose a design patterns applicable in emergency management, enabling better analysis and design of emergency management processes and therefore easier development and deployment of information systems in the field of emergency management. It will be achieved by detailed analysis of existing emergency management legislation, contingency plans and information systems. The result is a set of design patterns focused at emergency management processes that enable easier design of emergency plans or development of new information system. These results will have a major impact on the development of new information systems as well as to more effective and faster solving of emergencies.

Keywords: Analysis and Design, Business Process Modeling Notation, Contingency Plans, Design Patterns, Emergency Management.

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Authors: Susmita Das, Kala Praveen Bagadi

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SDMA (Space-Division Multiple Access) is a MIMO (Multiple-Input and Multiple-Output) based wireless communication network architecture which has the potential to significantly increase the spectral efficiency and the system performance. The maximum likelihood (ML) detection provides the optimal performance, but its complexity increases exponentially with the constellation size of modulation and number of users. The QR decomposition (QRD) MUD can be a substitute to ML detection due its low complexity and near optimal performance. The minimum mean-squared-error (MMSE) multiuser detection (MUD) minimises the mean square error (MSE), which may not give guarantee that the BER of the system is also minimum. But the minimum bit error rate (MBER) MUD performs better than the classic MMSE MUD in term of minimum probability of error by directly minimising the BER cost function. Also the MBER MUD is able to support more users than the number of receiving antennas, whereas the rest of MUDs fail in this scenario. In this paper the performance of various MUD techniques is verified for the correlated MIMO channel models based on IEEE 802.16n standard.

Keywords: Multiple input multiple output, multiuser detection, orthogonal frequency division multiplexing, space division multiple access, Bit error rate

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Authors: Dahir A. Ga'al, Wardah Zainal Abidin

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Policy management in organizations became rising issue in the last decade. It’s because of today’s regulatory requirements in the organizations. To manage policies in large organizations is an imperative work. However, major challenges facing organizations in the last decade is managing all the policies in the organization and making them an active documents rather than simple (inactive) documents stored in computer hard drive or on a shelf. Because of this challenge, organizations need policy management program. This policy management program can be either manual or automated. This paper presents suggestions towards managing policies in organizations. As well as possible policy management solution or program to be utilized, manual or automated. The research first examines the models and frameworks used for managing policies from various perspectives in the literature of the research area/domain. At the end of this paper, a policy management framework is proposed for managing enterprise policies effectively and in a simplified manner.

Keywords: Policy, policy management, policy management program, policy repository.

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Authors: Farrokh J., Azhar K. Mansur

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There exists a strong correlation between efficient project management and competitive advantage for organizations. Therefore, organizations are striving to standardize and assess the rigor of their project management processes and capabilities i.e. project management maturity. Researchers and standardization organizations have developed several project management maturity models (PMMMs) to assess project management maturity of the organizations. This study presents a critical evaluation of some of the leading PMMMs against OPM3® in a multitude of ways to look at which PMMM is the most comprehensive model - which could assess most aspects of organizations and also help the organizations in gaining competitive advantage over competitors. After a detailed morphological analysis of the models, it is concluded that OPM3® is the most promising maturity model that can really provide a competitive advantage to the organizations due to its unique approach of assessment and improvement strategies.

Keywords: Project management maturity, project managemen tmaturity models, competitive advantage.

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Authors: S. Sadallah

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In this paper, dynamic programming is used to determine the optimal management of financial resources in company. Solution of the problem by consider into simpler substructures is constructed. The optimal management of internal capital of company are simulated. The tools applied in this development are based on graph theory. The software of given problems is built by using greedy algorithm. The obtained model and program maintenance enable us to define the optimal version of management of proper financial flows by using visual diagram on each level of investment.

Keywords: Management, software, optimal, greedy algorithm, graph-diagram.

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Authors: Muthatakul Metasit, Setthasakko Watchaneeporn

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At present, increased concerns about global environmental problems have magnified the importance of sustainability management. To move towards sustainability, companies need to look at everything from a holistic perspective in order to understand the interconnections between economic growth and environmental and social sustainability. This paper aims to gain an understanding of key determinants that drive sustainability management and barriers that hinder its development. It employs semi-structured interviews with key informants, site observation and documentation. The informants are production, marketing and environmental managers of the leading wine producer, which aims to become an Asia-s leader in wine & wine based products. It is found that corporate image and top management leadership are the primary factors influencing the adoption of sustainability management. Lack of environmental knowledge and inefficient communication are identified as barriers.

Keywords: Environmental, knowledge; Sustainability management; Top management leadership; Wine industry

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Authors: Harri Laihonen, Antti Lönnqvist

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This paper challenges the relevance of knowledgebased management research by arguing that the majority of the literature emphasizes information and knowledge provision instead of their business usage. For this reason the related processes are considered valuable and eligible as such, which has led to overlapping nature of knowledge-based management disciplines. As a solution, this paper turns the focus on the information usage. Value of knowledge and respective management tasks are then defined by the business need and the knowledge-user becomes the main actor. The paper analyses the prevailing literature streams and recognizes the need for a more focused and robust understanding of knowledgebased value creation. The paper contributes by synthetizing the existing literature and pinpointing the essence of knowledge-based management disciplines.

Keywords: Knowledge-based, knowledge management, value creation.

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Authors: Naveen Kumar, Shyambihari Prajapati

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Industry 4.0 is the fourth industrial revolution that focuses on interconnectivity of machine to machine, human to machine and human to human via Internet of Things (IoT). Technologies of industry 4.0 facilitate communication between human and machine through IoT and forms Cyber-Physical Production System (CPPS). In CPPS, multiple shop floors sensor data are connected through IoT and displayed through sensor dashboard to the operator. These sensor dashboards have enormous amount of information to be presented which becomes complex for operators to perform monitoring, controlling and interpretation tasks. Designing handheld sensor dashboards for supervision task will become a challenge for the interface designers. This paper reports emerging technologies of industry 4.0, changing context of increasing information complexity in consecutive industrial revolutions and upcoming design challenges for interface designers in context of Industry 4.0. Authors conclude that information complexity of sensor dashboards design has increased with consecutive industrial revolutions and designs of sensor dashboard causes cognitive load on users. Designing such complex dashboards interfaces in Industry 4.0 context will become main challenges for the interface designers.

Keywords: Industry 4.0, sensor dashboard design, Cyber-physical production system, Interface designer.

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Authors: Oliver Grün

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The success of IT-projects concerning the implementation of business application Software is strongly depending upon the application of an efficient requirements management, to understand the business requirements and to realize them in the IT. But in fact, the Potentials of the requirements management are not fully exhausted by small and medium sized enterprises (SME) of the IT sector. To work out recommendations for action and furthermore a possible solution, allowing a better exhaust of potentials, it shall be examined in a scientific research project, which problems occur out of which causes. In the same place, the storage of knowledge from the requirements management, and its later reuse are important, to achieve sustainable improvements of the competitive of the IT-SMEs. Requirements Engineering is one of the most important topics in Product Management for Software to achieve the goal of optimizing the success of the software product.

Keywords: ERP, Requirements Management

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Authors: Imane Chikhi, Hafida Abed

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The significant growth in the use of technologies in all life domains created numerous hurdles that derailed many knowledge management projects. Cloud computing choices are commencement to untangle these obstacles. Linking Cloud computing with knowledge management (KM) is a challenging task. Small amount of researches have been done regarding cloud computing and KM. In this paper, we consider Cloud-based KM as a new KM approach, and study the contribution of Cloud Computing to organizational KM. In fact, KM and cloud computing have many things in common, this similarity allows deriving very interesting features. Our approach is based on these features and focuses on the advantages of Cloud computing in the context of organizational KM. Finally, we highlight some challenges that have to be addressed when adopting a Cloud Computing approach to KM.

Keywords: Knowledge management, cloud computing, knowledge management approaches, cloud-based knowledge management.

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Authors: Hsu-Hao Tsai, Jiann-Min Yang

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The analysis is mainly concentrating on the knowledge management literatures productivity trend which subjects as “knowledge management" in SSCI database. The purpose what the analysis will propose is to summarize the trend information for knowledge management researchers since core knowledge will be concentrated in core categories. The result indicated that the literature productivity which topic as “knowledge management" is still increasing extremely and will demonstrate the trend by different categories including author, country/territory, institution name, document type, language, publication year, and subject area. Focus on the right categories, you will catch the core research information. This implies that the phenomenon "success breeds success" is more common in higher quality publications.

Keywords: Knowledge Management, SSCI, Bibliometric, Lotka's Law

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Authors: Omar Boutkhoum, Mohamed Hanine, Abdessadek Bendarag

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Sustainable economic growth is nowadays driving firms to extend toward the adoption of many green supply chain management (GSCM) solutions. However, the evaluation and selection of these solutions is a matter of concern that needs very serious decisions, involving complexity owing to the presence of various associated factors. To resolve this problem, a comparative analysis approach based on multi-criteria decision-making methods is proposed for adequate evaluation of sustainable supply chain management solutions. In the present paper, we propose an integrated decision-making model based on FAHP (Fuzzy Analytic Hierarchy Process), TOPSIS (Technique for Order of Preference by Similarity to Ideal Solution) and PROMETHEE (Preference Ranking Organisation METHod for Enrichment Evaluations) to contribute to a better understanding and development of new sustainable strategies for industrial organizations. Due to the varied importance of the selected criteria, FAHP is used to identify the evaluation criteria and assign the importance weights for each criterion, while TOPSIS and PROMETHEE methods employ these weighted criteria as inputs to evaluate and rank the alternatives. The main objective is to provide a comparative analysis based on TOPSIS and PROMETHEE processes to help make sound and reasoned decisions related to the selection problem of GSCM solution.

Keywords: GSCM solutions, multi-criteria analysis, FAHP, TOPSIS, PROMETHEE, decision support system.

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Authors: Golnaz Moghimi, Alireza Afsharghotli, Alireza Rezaei

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Construction waste has been gradually increased as a result of upsizing construction projects which are occurred within the lifecycle of buildings. Since waste management is a major priority and has profound impacts on the volume of waste generated in construction stage, the majority of efforts have been attempted to reuse, recycle and reduce waste. However, there is still room to study on lack of sufficient knowledge about waste management in construction industry. This paper intends to provide an insight into the effect of project management knowledge areas on waste management solely on construction stage. To this end, a survey among Iranian building construction industry contractors was conducted to identify the effectiveness of project management knowledge areas on three jobsite key factors including ‘Site activity’, ‘Training’, and ‘Awareness’. As a result, four management disciplines were identified as most influential ones on amount of construction waste. These disciplines were Project Cost Management, Quality Management, Human Resource Management, and Integration Management. Based on the research findings, a new model was presented to develop effective construction waste strategies.

Keywords: Awareness, PMBOK, site activity, training, waste management.

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Authors: Walter Hussak

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We present an operator for a propositional linear temporal logic over infinite schedules of iterated transactions, which, when applied to a formula, asserts that any schedule satisfying the formula is serializable. The resulting logic is suitable for specifying and verifying consistency properties of concurrent transaction management systems, that can be defined in terms of serializability, as well as other general safety and liveness properties. A strict form of serializability is used requiring that, whenever the read and write steps of a transaction occurrence precede the read and write steps of another transaction occurrence in a schedule, the first transaction must precede the second transaction in an equivalent serial schedule. This work improves on previous work in providing a propositional temporal logic with a serializability operator that is of the same PSPACE complete computational complexity as standard propositional linear temporal logic without a serializability operator.

Keywords: Temporal logic, iterated transactions, serializability.

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Authors: F. Demir

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Strategic Management is highly critical for all types of organizations. This paper examines maturity level of strategic management practices of public and private sector organizations in Turkey, and presents a conceptual model for assessing the maturity of strategic management in any organization. This research focuses on R&D intensive organizations (RDO) because it is claimed that such organizations are more innovative and innovation is a critical part of the model. The Strategic management maturity model (S-3M) is basically composed of six maturity levels with five different dimensions. Based on 63 organizations, the findings reveal that the average maturity of all organizations in the sample group is three out of five. It corresponds to the stage of ‘performed’. Results simply show that the majority of organizations from various industries and sectors implement strategic management activities; however, they experience multiple challenges to optimize strategic management processes and integrate organizational components with business strategies. Briefly, they struggle to become an innovative organization.

Keywords: Strategic management, innovation, developing countries, research and development.

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Authors: Kitimaporn Choochote, Roger Nurse

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The area of knowledge management has been in the highlight for enterprises over the past three decades. Many enterprises would like to have knowledge management and work hard to achieve it, however they are often confused about which direction to take to be successful and this point is especially true for Small and Medium Enterprises (SMEs) in developing countries. Many large companies have realized that knowledge is one of the richest resources which an organization possesses and knowledge management is a part of the foundation for a sustainable competitive advantage. Much work has been done in the area of knowledge management, but most of it has served large enterprises. This research provides a Model of knowledge management strategy for SMEs. It is based on analysis, insights and recommendations and it is presented so that SMEs in developing countries can easily understand and implement this model.

Keywords: Competitive advantage, Developing Country, Knowledge Management Strategy, Small and Medium Enterprise

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Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: Management accounting, change, Romania, contingency and institutional theory.

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Authors: Kwok Tak Kit

Abstract:

Combating climate change is becoming a hot topic in various sectors. Building construction and infrastructure sectors contributed a significant proportion of waste and greenhouse gas (GHG) emissions in the environment of different countries and cities. However, there is little research on the micro-level of waste management, “building construction material wastage management,” and fewer reviews about regulatory control in the building construction sector. This paper focuses on the potentialities and importance of material wastage management and reviews the deficiencies of the current standard to take into account the reduction of material wastage in a systematic and quantitative approach.

Keywords: Quantitative measurement, material wastage management plan, waste management, uncalculated waste, circular economy.

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