Search results for: happenedbefore relation and cooperative systems.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5083

Search results for: happenedbefore relation and cooperative systems.

4873 Design Method for Knowledge Base Systems in Education Using COKB-ONT

Authors: Nhon Do, Tuyen Trong Tran, Phan Hoai Truong

Abstract:

Nowadays e-Learning is more popular, in Vietnam especially. In e-learning, materials for studying are very important. It is necessary to design the knowledge base systems and expert systems which support for searching, querying, solving of problems. The ontology, which was called Computational Object Knowledge Base Ontology (COB-ONT), is a useful tool for designing knowledge base systems in practice. In this paper, a design method for knowledge base systems in education using COKB-ONT will be presented. We also present the design of a knowledge base system that supports studying knowledge and solving problems in higher mathematics.

Keywords: artificial intelligence, knowledge base systems, ontology, educational software.

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4872 The Role of Medical Expert Systems in Pakistan

Authors: Fahad Shahbaz Khan, Fahad Maqbool, Saad Razzaq, Kashif Irfan, Tehseen Zia

Abstract:

Expert systems are used extensively in many domains. This paper discusses the use of medical expert systems in Pakistan. Countries all over the world pay special attention on health facilities. A country like Pakistan faces a lot of trouble in health sector. Several attempts have been made in Pakistan to improve the health conditions of the people but the situation is still not encouraging. There is a shortage of doctors and other trained personnel in Pakistan. Expert systems can play a vital role in such cases where the medical expert is not readily available. The purpose of this paper is to analyze the role that such systems can play in improving the health conditions of the people in Pakistan.

Keywords: Medical Diagnostics, Expert Systems, Pakistan.

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4871 Exploring the Roles of Social Exchanges in Using Information Systems

Authors: Kee-Young Kwahk

Abstract:

Previous studies have indicated that one of the most critical failure reasons of enterprise systems is the lack of knowledge sharing and utilization across organizations. As a consequence, many information systems researchers have paid attention to examining the effect of absorptive capacity closely associated with knowledge sharing and transferring on IS usage performance. A lack of communications and interactions due to a lack of organizational citizenship behavior might lead to weak absorptive capacity and thus negatively influence knowledge sharing across organizations. In this study, a theoretical model which delves into the relationship between usage performance of enterprise systems and its determinants was established.

Keywords: Usage performance of information systems, Social exchanges, Enterprise systems.

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4870 Design and Study of a DC/DC Converter for High Power, 14.4 V and 300 A for Automotive Applications

Authors: Julio Cesar Lopes de Oliveira, Carlos Henrique Gonc¸alves Treviso

Abstract:

The shortage of the automotive market in relation to options for sources of high power car audio systems, led to development of this work. Thus, we developed a source with stabilized voltage with 4320 W effective power. Designed to the voltage of 14.4 V and a choice of two currents: 30 A load option in battery banks and 300 A at full load. This source can also be considered as a source of general use dedicated commercial with a simple control circuit in analog form based on discrete components. The assembly of power circuit uses a methodology for higher power than the initially stipulated.

Keywords: DC-DC power converters, converters, power convertion, pulse width modulation converters.

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4869 A New Kind Methodology for Controlling Complex Systems

Authors: Zundong Zhang, Limin Jia, Yuanyuan Chai

Abstract:

Control of complex systems is one of important files in complex systems, that not only relies on the essence of complex systems which is denoted by the core concept – emergence, but also embodies the elementary concept in control theory. Aiming at giving a clear and self-contained description of emergence, the paper introduces a formal way to completely describe the formation and dynamics of emergence in complex systems. Consequently, this paper indicates the Emergence-Oriented Control methodology that contains three kinds of basic control schemes: the direct control, the system re-structuring and the system calibration. As a universal ontology, the Emergence-Oriented Control provides a powerful tool for identifying and resolving control problems in specific systems.

Keywords: Complex System Control, Emergence, Emergence- Oriented Control Methodology.

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4868 Exploration of the Communication Area of Infrared Short-Range Communication Systems for Intervehicle Communication

Authors: Wern-Yarng Shieh, Hsin-Chuan Chen, Ti-Ho Wang, Bo-Wei Chen

Abstract:

Infrared communication in the wavelength band 780- 950 nm is very suitable for short-range point-to-point communications. It is a good choice for vehicle-to-vehicle communication in several intelligent-transportation-system (ITS) applications such as cooperative driving, collision warning, and pileup-crash prevention. In this paper, with the aid of a physical model established in our previous works, we explore the communication area of an infrared intervehicle communication system utilizing a typical low-cost cormmercial lightemitting diodes (LEDs) as the emitter and planar p-i-n photodiodes as the receiver. The radiation pattern of the emitter fabricated by aforementioned LEDs and the receiving pattern of the receiver are approximated by a linear combination of cosinen functions. This approximation helps us analyze the system performance easily. Both multilane straight-road conditions and curved-road conditions with various radius of curvature are taken into account. The condition of a small car communicating with a big truck, i.e., there is a vertical mounting height difference between the emitter and the receiver, is also considered. Our results show that the performance of the system meets the requirement of aforementioned ITS applications in terms of the communication area.

Keywords: Dedicated short-range communication (DSRC), infrared communication, intervehicle communication, intelligent transportation system (ITS).

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4867 Implicit Lyapunov Control of Multi-Control Hamiltonians Systems Based On the State Error

Authors: Fangfang Meng, Shuang Cong

Abstract:

In the closed quantum system, if the control system is strongly regular and all other eigenstates are directly coupled to the target state, the control system can be asymptotically stabilized at the target eigenstate by the Lyapunov control based on the state error. However, if the control system is not strongly regular or as long as there is one eigenstate not directly coupled to the target state, the situations will become complicated. In this paper, we propose an implicit Lyapunov control method based on the state error to solve the convergence problems for these two degenerate cases. And at the same time, we expand the target state from the eigenstate to the arbitrary pure state. Especially, the proposed method is also applicable in the control system with multi-control Hamiltonians. On this basis, the convergence of the control systems is analyzed using the LaSalle invariance principle. Furthermore, the relation between the implicit Lyapunov functions of the state distance and the state error is investigated. Finally, numerical simulations are carried out to verify the effectiveness of the proposed implicit Lyapunov control method. The comparisons of the control effect using the implicit Lyapunov control method based on the state distance with that of the state error are given.

Keywords: Implicit Lyapunov control, state error, degenerate cases, convergence.

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4866 Towards an Enhanced Stochastic Simulation Model for Risk Analysis in Highway Construction

Authors: Anshu Manik, William G. Buttlar, Kasthurirangan Gopalakrishnan

Abstract:

Over the years, there is a growing trend towards quality-based specifications in highway construction. In many Quality Control/Quality Assurance (QC/QA) specifications, the contractor is primarily responsible for quality control of the process, whereas the highway agency is responsible for testing the acceptance of the product. A cooperative investigation was conducted in Illinois over several years to develop a prototype End-Result Specification (ERS) for asphalt pavement construction. The final characteristics of the product are stipulated in the ERS and the contractor is given considerable freedom in achieving those characteristics. The risk for the contractor or agency depends on how the acceptance limits and processes are specified. Stochastic simulation models are very useful in estimating and analyzing payment risk in ERS systems and these form an integral part of the Illinois-s prototype ERS system. This paper describes the development of an innovative methodology to estimate the variability components in in-situ density, air voids and asphalt content data from ERS projects. The information gained from this would be crucial in simulating these ERS projects for estimation and analysis of payment risks associated with asphalt pavement construction. However, these methods require at least two parties to conduct tests on all the split samples obtained according to the sampling scheme prescribed in present ERS implemented in Illinois.

Keywords: Asphalt Pavement, Risk Analysis, StochasticSimulation, QC/QA.

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4865 A Model for Managing Intellectual Property, Commercialisation and Technology Transfer within a Collaborative Research Environment

Authors: J. F. Arthur, R. M. Hodge

Abstract:

The Defence Materials Technology Centre has evolved from the Australian Cooperative Research Centres Program. The Centre receives funding from Government, industry and research sources to fund collaborative research within its participant organisations. The research centre is structured as a company with a small administrative staff and plays the role of the “honest broker” within the collaboration. A corporate culture has been established that is pervasive into the research projects are undertaken. The model is an effective mechanism to deliver outcomes to each of the participant stakeholders.

Keywords: Collaboration, Research Centre.

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4864 An Empirical Study of the Expectation- Perception Gap of I.S. Development

Authors: Linda, Sau-ling Lai

Abstract:

This paper adopts a notion of expectation-perception gap of systems users as information systems (IS) failure. Problems leading to the expectation-perception gap are identified and modelled as five interrelated discrepancies or gaps throughout the process of information systems development (ISD). It describes an empirical study on how systems developers and users perceive the size of each gap and the extent to which each problematic issue contributes to the gap. The key to achieving success in ISD is to keep the expectationperception gap closed by closing all 5 pertaining gaps. The gap model suggests that most factors in IS failure are related to organizational, cognitive and social aspects of information systems design. Organization requirement analysis, being the weakest link of IS development, is particularly worthy of investigation.

Keywords: Information Systems Development, Expectation- Perception Gap, Gap Analysis, Organization Analysis.

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4863 Aplication`s Aspects Of Public Relations By Nonprofit Organizations. Case Study Albania

Authors: Xhiliola Agaraj(Shehu), Merita Murati, Valbona Gjini

Abstract:

The traditional public relations manager is usually responsible for maintaining and enhancing the reputation of the organization among key publics. While the principal focus of this effort is on support publics, it is quite clearly recognized that an organization's image has important effects on its own employees, its donors and volunteers, and its clients. The aim of paper is to define application`s aspects of public relations media and tools by nonprofit organizations in Albanian reality. Actually does used public relations media and tools, like written material, audiovisual material, organizational identity media, news, interviews and speeches, events, web sites by nonprofit organizations to attract donors? If, public relations media and tools are used, does exists a relation between public relation media and fundraising?

Keywords: Donors, Fundraising, Nonprofit Organizations, Public Relations

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4862 Towards an Effective Reputation Assessment Process in Peer-to-Peer Systems

Authors: Farag Azzedin, Ahmad Ridha

Abstract:

The need for reputation assessment is particularly strong in peer-to-peer (P2P) systems because the peers' personal site autonomy is amplified by the inherent technological decentralization of the environment. However, the decentralization notion makes the problem of designing a peer-to-peer based reputation assessment substantially harder in P2P networks than in centralized settings.Existing reputation systems tackle the reputation assessment process in an ad-hoc manner. There is no systematic and coherent way to derive measures and analyze the current reputation systems. In this paper, we propose a reputation assessment process and use it to classify the existing reputation systems. Simulation experiments are conducted and focused on the different methods in selecting the recommendation sources and retrieving the recommendations. These two phases can contribute significantly to the overall performance due to communication cost and coverage.

Keywords: P2P Systems, Trust, Reputation, Performance.

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4861 Relation between Roots and Tangent Lines of Function in Fractional Dimensions: A Method for Optimization Problems

Authors: Ali Dorostkar

Abstract:

In this paper, a basic schematic of fractional dimensional optimization problem is presented. As will be shown, a method is performed based on a relation between roots and tangent lines of function in fractional dimensions for an arbitrary initial point. It is shown that for each polynomial function with order N at least N tangent lines must be existed in fractional dimensions of 0 < α < N+1 which pass exactly through the all roots of the proposed function. Geometrical analysis of tangent lines in fractional dimensions is also presented to clarify more intuitively the proposed method. Results show that with an appropriate selection of fractional dimensions, we can directly find the roots. Method is presented for giving a different direction of optimization problems by the use of fractional dimensions.

Keywords: Tangent line, fractional dimension, root, optimization problem.

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4860 Resolving Dependency Ambiguity of Subordinate Clauses using Support Vector Machines

Authors: Sang-Soo Kim, Seong-Bae Park, Sang-Jo Lee

Abstract:

In this paper, we propose a method of resolving dependency ambiguities of Korean subordinate clauses based on Support Vector Machines (SVMs). Dependency analysis of clauses is well known to be one of the most difficult tasks in parsing sentences, especially in Korean. In order to solve this problem, we assume that the dependency relation of Korean subordinate clauses is the dependency relation among verb phrase, verb and endings in the clauses. As a result, this problem is represented as a binary classification task. In order to apply SVMs to this problem, we selected two kinds of features: static and dynamic features. The experimental results on STEP2000 corpus show that our system achieves the accuracy of 73.5%.

Keywords: Dependency analysis, subordinate clauses, binaryclassification, support vector machines.

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4859 Bi-lingual Handwritten Character and Numeral Recognition using Multi-Dimensional Recurrent Neural Networks (MDRNN)

Authors: Kandarpa Kumar Sarma

Abstract:

The key to the continued success of ANN depends, considerably, on the use of hybrid structures implemented on cooperative frame-works. Hybrid architectures provide the ability to the ANN to validate heterogeneous learning paradigms. This work describes the implementation of a set of Distributed and Hybrid ANN models for Character Recognition applied to Anglo-Assamese scripts. The objective is to describe the effectiveness of Hybrid ANN setups as innovative means of neural learning for an application like multilingual handwritten character and numeral recognition.

Keywords: Assamese, Feature, Recurrent.

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4858 Model Predictive Control of Turbocharged Diesel Engine with Exhaust Gas Recirculation

Authors: U. Yavas, M. Gokasan

Abstract:

Control of diesel engine’s air path has drawn a lot of attention due to its multi input-multi output, closed coupled, non-linear relation. Today, precise control of amount of air to be combusted is a must in order to meet with tight emission limits and performance targets. In this study, passenger car size diesel engine is modeled by AVL Boost RT, and then simulated with standard, industry level PID controllers. Finally, linear model predictive control is designed and simulated. This study shows the importance of modeling and control of diesel engines with flexible algorithm development in computer based systems.

Keywords: Predictive control, engine control, engine modeling, PID control, feedforward compensation.

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4857 Decision Support Framework in Managerial Learning Environment for Organization

Authors: M. Mazhar Manzoor, Nasar.A, A. Sattar

Abstract:

In the open space of decision support system the mental impression of a manager-s decision has been the subject of large importance than the ordinary famous one, when helped by decision support system. Much of this study is an attempt to realize the relation of decision support system usage and decision outcomes that governs the system. For example, several researchers have proposed so many different models to analyze the linkage between decision support system processes and results of decision making. This study draws the important relation of manager-s mental approach with the use of decision support system. The findings of this paper are theoretical attempts to provide Decision Support System (DSS) in a way to exhibit and promote the learning in semi structured area. The proposed model shows the points of one-s learning improvements and maintains a theoretical approach in order to explore the DSS contribution in enhancing the decision forming and governing the system.

Keywords: Decision Support System , Learning Organization,

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4856 Emotional Learning based Intelligent Robust Adaptive Controller for Stable Uncertain Nonlinear Systems

Authors: Ali Reza Mehrabian, Caro Lucas

Abstract:

In this paper a new control strategy based on Brain Emotional Learning (BEL) model has been introduced. A modified BEL model has been proposed to increase the degree of freedom, controlling capability, reliability and robustness, which can be implemented in real engineering systems. The performance of the proposed BEL controller has been illustrated by applying it on different nonlinear uncertain systems, showing very good adaptability and robustness, while maintaining stability.

Keywords: Learning control systems, emotional decision making, nonlinear systems, adaptive control.

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4855 Regularization of the Trajectories of Dynamical Systems by Adjusting Parameters

Authors: Helle Hein, Ülo Lepik

Abstract:

A gradient learning method to regulate the trajectories of some nonlinear chaotic systems is proposed. The method is motivated by the gradient descent learning algorithms for neural networks. It is based on two systems: dynamic optimization system and system for finding sensitivities. Numerical results of several examples are presented, which convincingly illustrate the efficiency of the method.

Keywords: Chaos, Dynamical Systems, Learning, Neural Networks

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4854 An Image Processing Based Approach for Assessing Wheelchair Cushions

Authors: B. Farahani, R. Fadil, A. Aboonabi, B. Hoffmann, J. Loscheider, K. Tavakolian, S. Arzanpour

Abstract:

Wheelchair users spend long hours in a sitting position, and selecting the right cushion is highly critical in preventing pressure ulcers in that demographic. Pressure Mapping Systems (PMS) are typically used in clinical settings by therapists to identify the sitting profile and pressure points in the sitting area to select the cushion that fits the best for the users. A PMS is a flexible mat composed of arrays of distributed networks of pressure sensors. The output of the PMS systems is a color-coded image that shows the intensity of the pressure concentration. Therapists use the PMS images to compare different cushions fit for each user. This process is highly subjective and requires good visual memory for the best outcome. This paper aims to develop an image processing technique to analyze the images of PMS and provide an objective measure to assess the cushions based on their pressure distribution mappings. In this paper, we first reviewed the skeletal anatomy of the human sitting area and its relation to the PMS image. This knowledge is then used to identify the important features that must be considered in image processing. We then developed an algorithm based on those features to analyze the images and rank them according to their fit to the user's needs. 

Keywords: cushion, image processing, pressure mapping system, wheelchair

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4853 The Effect of Geogrid Reinforcement Pre-Stressing on the Performance of Sand Bed Supporting a Strip Foundation

Authors: Ahmed M. Eltohamy

Abstract:

In this paper, an experimental and numerical study was adopted to investigate the effect geogrid soil reinforcement pre-stressing on the pressure settlement relation of sand bed supporting a strip foundation. The studied parameters include foundation depth and pre-stress ratio for the cases of one and two pre-stressed reinforcement layers. The study reflected that pre-stressing of soil reinforcement resulted in a marked enhancement in reinforced bed soil stiffness compared to the reinforced soil without pre-stress. The best benefit of pre-stressing reinforcement was obtained as the overburden pressure and pre-straining ratio increase. Pre-stressing of double reinforcement topmost layers results in further enhancement of stress strain relation of bed soil.

Keywords: Geogrid reinforcement, strip footing, pre-stress, bearing capacity.

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4852 Reflections on Opportunities and Challenges for Systems Engineering

Authors: Ali E. Abbas

Abstract:

This paper summarizes some of the discussions that occurred in a workshop in West Virginia, U.S.A which was sponsored by the National Science Foundation (NSF) in February 2016. The goal of the workshop was to explore the opportunities and challenges for applying systems engineering in large enterprises, and some of the issues that still persist. The main topics of the discussion included challenges with elaboration and abstraction in large systems, interfacing physical and social systems, and the need for axiomatic frameworks for large enterprises. We summarize these main points of discussion drawing parallels with decision making in organizations to instigate research in these discussion areas.

Keywords: Decision analysis, systems engineering, framing, value creation.

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4851 Structuring and Visualizing Healthcare Claims Data Using Systems Architecture Methodology

Authors: Inas S. Khayal, Weiping Zhou, Jonathan Skinner

Abstract:

Healthcare delivery systems around the world are in crisis. The need to improve health outcomes while decreasing healthcare costs have led to an imminent call to action to transform the healthcare delivery system. While Bioinformatics and Biomedical Engineering have primarily focused on biological level data and biomedical technology, there is clear evidence of the importance of the delivery of care on patient outcomes. Classic singular decomposition approaches from reductionist science are not capable of explaining complex systems. Approaches and methods from systems science and systems engineering are utilized to structure healthcare delivery system data. Specifically, systems architecture is used to develop a multi-scale and multi-dimensional characterization of the healthcare delivery system, defined here as the Healthcare Delivery System Knowledge Base. This paper is the first to contribute a new method of structuring and visualizing a multi-dimensional and multi-scale healthcare delivery system using systems architecture in order to better understand healthcare delivery.

Keywords: Health informatics, systems thinking, systems architecture, healthcare delivery system, data analytics.

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4850 The Relation between Social Capital and Trust with Social Network Analysis

Authors: Safak Baykal

Abstract:

The purpose of this study is analyzing the relationship between trust and social capital of people with using Social Network Analysis. In this study, two aspects of social capital will be focused: Bonding, homophilous social capital (BoSC), and Bridging, heterophilous social capital (BrSC). These two aspects diverge each other regarding to the social theories. The other concept of the study is Trust (Tr), namely interpersonal trust, willing to ascribe good intentions to and have confidence in the words and actions of other people. In this study, the sample group, 61 people, was selected from a private firm from the defense industry. The relation between BoSC/BrSC and Tr is shown by using Social Network Analysis (SNA) and statistical analysis with Likert type-questionnaire. The results of the analysis show the Cronbach’s alpha value is 0.756 and social capital values (BoSC/BrSC) is not correlated with Tr values of the people.

Keywords: Social capital, interpersonal trust, social network analysis (SNA).

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4849 Noise Reduction in Web Data: A Learning Approach Based on Dynamic User Interests

Authors: Julius Onyancha, Valentina Plekhanova

Abstract:

One of the significant issues facing web users is the amount of noise in web data which hinders the process of finding useful information in relation to their dynamic interests. Current research works consider noise as any data that does not form part of the main web page and propose noise web data reduction tools which mainly focus on eliminating noise in relation to the content and layout of web data. This paper argues that not all data that form part of the main web page is of a user interest and not all noise data is actually noise to a given user. Therefore, learning of noise web data allocated to the user requests ensures not only reduction of noisiness level in a web user profile, but also a decrease in the loss of useful information hence improves the quality of a web user profile. Noise Web Data Learning (NWDL) tool/algorithm capable of learning noise web data in web user profile is proposed. The proposed work considers elimination of noise data in relation to dynamic user interest. In order to validate the performance of the proposed work, an experimental design setup is presented. The results obtained are compared with the current algorithms applied in noise web data reduction process. The experimental results show that the proposed work considers the dynamic change of user interest prior to elimination of noise data. The proposed work contributes towards improving the quality of a web user profile by reducing the amount of useful information eliminated as noise.

Keywords: Web log data, web user profile, user interest, noise web data learning, machine learning.

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4848 H∞ Approach to Functional Projective Synchronization for Chaotic Systems with Disturbances

Authors: S. M. Lee, J. H. Park, H. Y. Jung

Abstract:

This paper presents a method for functional projective H∞ synchronization problem of chaotic systems with external disturbance. Based on Lyapunov theory and linear matrix inequality (LMI) formulation, the novel feedback controller is established to not only guarantee stable synchronization of both drive and response systems but also reduce the effect of external disturbance to an H∞ norm constraint.

Keywords: Chaotic systems, functional projective H∞ synchronization, LMI.

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4847 Modeling and Simulation of Photovoltaic based LED Lighting System

Authors: Ankit R Patel, Ankit A Patel, Mahesh A Patel, Dhaval R Vyas

Abstract:

Although lighting systems powered by Photovoltaic (PV) cells have existed for many years, they are not widely used, especially in lighting for buildings, due to their high initial cost and low conversion efficiency. One of the technical challenges facing PV powered lighting systems has been how to use dc power generated by the PV module to energize common light sources that are designed to operate efficiently under ac power. Usually, the efficiency of the dc light sources is very poor compared to ac light sources. Rapid developments in LED lighting systems have made this technology a potential candidate for PV powered lighting systems. This study analyzed the efficiency of each component of PV powered lighting systems to identify optimum system configurations for different applications.

Keywords: Energy Efficiency, LED, Modeling of systems, Photovoltaic.

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4846 The Alignment of Information Systems and Environmental Organizations Model in Perspective Capability

Authors: Wartika, Kridanto Surendro, Husni Sastramiharja, Iping Supriana S.

Abstract:

The condition of the market is currently very dynamic, demanding organizations which is use system information to support the achievement of objectives should be necessarily improve the ability of information systems in accordance with the changes. Improved information systems capabilities need to align with the resource capabilities in internal environment of the organization, and vice versa. Alignment model between information systems and environment organizational in this capability perspective is expected can assist management in making the strategy for enhance the capability of information systems in accordance with resources internally within the organization, efficiency in the process of development, and optimization of contributions information systems in achieving organizational goals.

Keywords: Capability, alignment, information system, environmental organizations.

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4845 Single Valued Neutrosophic Hesitant Fuzzy Rough Set and Its Application

Authors: K. M. Alsager, N. O. Alshehri

Abstract:

In this paper, we proposed the notion of single valued neutrosophic hesitant fuzzy rough set, by combining single valued neutrosophic hesitant fuzzy set and rough set. The combination of single valued neutrosophic hesitant fuzzy set and rough set is a powerful tool for dealing with uncertainty, granularity and incompleteness of knowledge in information systems. We presented both definition and some basic properties of the proposed model. Finally, we gave a general approach which is applied to a decision making problem in disease diagnoses, and demonstrated the effectiveness of the approach by a numerical example.

Keywords: Single valued neutrosophic hesitant set, single valued neutrosophic hesitant relation, single valued neutrosophic hesitant fuzzy rough set, decision making method.

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4844 Accounting Information Systems of Kuwaiti Companies: Obstacles and Barriers

Authors: Haya Y Alobaid

Abstract:

The aim of this paper is to identify and discuss the obstacles to the ability of the accounting information systems of Kuwaiti companies to deal with electronic commerce, and then to propose appropriate solutions to overcome the barriers. The study revealed a remarkable decrease in external auditors who have professional certification. The results also showed an agreement regarding the accounting systems and the ability to deal with e-commerce, with a different degree of importance, despite the presence of obstacles to the ability of accounting systems in dealing with different companies.

Keywords: Accounting information systems, obstacle, barriers, electronic commerce, Kuwait companies.

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