Search results for: implementation success factors
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4564

Search results for: implementation success factors

4354 Floating-Point Scaling for BSS Gain Control

Authors: Abdelmalek Fermas, Adel Belouchrani, Otmane Ait Mohamed

Abstract:

In Blind Source Separation (BSS) processing, taking advantage of scaling factor indetermination and based on the floatingpoint representation, we propose a scaling technique applied to the separation matrix, to avoid the saturation or the weakness in the recovered source signals. This technique performs an Automatic Gain Control (AGC) in an on-line BSS environment. We demonstrate the effectiveness of this technique by using the implementation of a division free BSS algorithm with two input, two output. This technique is computationally cheaper and efficient for a hardware implementation.

Keywords: Automatic Gain Control, Blind Source Separation, Floating-Point Representation, FPGA Implementation.

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4353 The Acceptance of E-Assessment Considering Security Perspective: Work in Progress

Authors: Kavitha Thamadharan, Nurazean Maarop

Abstract:

The implementation of e-assessment as tool to support the process of teaching and learning in university has become a popular technological means in universities. E-Assessment provides many advantages to the users especially the flexibility in teaching and learning. The e-assessment system has the capability to improve its quality of delivering education. However, there still exists a drawback in terms of security which limits the user acceptance of the online learning system. Even though there are studies providing solutions for identified security threats in e-learning usage, there is no particular model which addresses the factors that influences the acceptance of e-assessment system by lecturers from security perspective. The aim of this study is to explore security aspects of eassessment in regard to the acceptance of the technology. As a result a conceptual model of secure acceptance of e-assessment is proposed. Both human and security factors are considered in formulation of this conceptual model. In order to increase understanding of critical issues related to the subject of this study, interpretive approach involving convergent mixed method research method is proposed to be used to execute the research. This study will be useful in providing more insightful understanding regarding the factors that influence the user acceptance of e-assessment system from security perspective.

Keywords: Secure Technology Acceptance, E-Assessment Security, E-Assessment, Education Technology.

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4352 Facebook Lessons for E-Business Startups

Authors: Linda, Sau-ling LAI

Abstract:

This paper addresses the fundamental requirements for starting an online business. It covers the process of ideation, conceptualization, formulation, and implementation of new venture ideas on the Web. Using Facebook as an illustrative example, we learn how to turn an idea into a successful electronic business and to execute a business plan with IT skills, management expertise, a good entrepreneurial attitude, and an understanding of Internet culture. The personality traits and characteristics of a successful e-commerce entrepreneur are discussed with reference to Facebook-s founder, Mark Zuckerberg. Facebook is a social and e-commerce success. It provides a trusted environment of which participants can conduct business with social experience. People are able to discuss products before, during the after the sale within the Facebook environment. The paper also highlights the challenges and opportunities for e-commerce entrepreneurial startups to go public and of entering the China market.

Keywords: F-Commerce, Entrepreneur, Startup, E-Commerce

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4351 Using Focus Group Method to Identify Citizen Requirements to Saudi Mobile Government Services

Authors: S. Alotaibi, D. Roussinov

Abstract:

Mobile government services implementation faces several challenges in developing countries. This paper studies some of those challenges in the context of Saudi Arabia. The study aims to investigate factors affecting m-government acceptance in Saudi Arabia, including ease of use, usefulness, service quality, trust, intention to use and users’ satisfaction. Our investigation will help in integrating the m-government services in citizens’ everyday life. We collected and analyzed our data from focus groups. These focus groups are from King Saud University and Imam Muhammed Bin Saud University, so the samples size are five and seven participants, respectively. We found that there are some factors to identifying citizen requirements to Saudi mobile government services. These services should be easy to use and not require too much effort. Also, these services must be fully trusted.

Keywords: E-government, M-government, focus group, Saudi mobile government services.

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4350 Model of MSD Risk Assessment at Workplace

Authors: K. Sekulová, M. Šimon

Abstract:

This article focuses on upper-extremity musculoskeletal disorders risk assessment model at workplace. In this model are used risk factors that are responsible for musculoskeletal system damage. Based on statistic calculations the model is able to define what risk of MSD threatens workers who are under risk factors. The model is also able to say how MSD risk would decrease if these risk factors are eliminated.

 

Keywords: Ergonomics, musculoskeletal disorders, occupational diseases, risk factors.

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4349 Real-Time Digital Oscilloscope Implementation in 90nm CMOS Technology FPGA

Authors: Nasir Mehmood, Jens Ogniewski, Vinodh Ravinath

Abstract:

This paper describes the design of a real-time audiorange digital oscilloscope and its implementation in 90nm CMOS FPGA platform. The design consists of sample and hold circuits, A/D conversion, audio and video processing, on-chip RAM, clock generation and control logic. The design of internal blocks and modules in 90nm devices in an FPGA is elaborated. Also the key features and their implementation algorithms are presented. Finally, the timing waveforms and simulation results are put forward.

Keywords: CMOS, VLSI, Oscilloscope, Field Programmable Gate Array (FPGA), VHDL, Video Graphics Array (VGA)

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4348 Lean Implementation: An Investigation in Successfully Adopting a Lean Philosophy

Authors: P. Ahern, D. Collery

Abstract:

The implementation of lean thinking in the manufacturing industry revolutionized the traditional approach to large-scale production through the process of identifying the waste in each task and putting in place mitigation measures to eliminate the waste in all its forms. The Irish construction industry, however, has been much slower to adopt the principles of lean, opting instead to stick with the traditional approach to construction project delivery which is inherently wasteful. Lean thinking holds the potential to revolutionize the construction industry in a similar manner to the adoption of lean manufacturing. Lean principles present opportunities for reduced project duration, reduced project cost, improved quality, and elimination of re-works and non-value-added activities. This research has been designed to accumulate research data through available literature, electronic surveys, and interviews. The results show an industry reluctant to accept change and an undefined path to successful lean construction implementation.

Keywords: Barriers, lean construction, lean implementation, lean manufacturing, lean philosophy.

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4347 The Current Implementation Status of Manufacturing Control Systems for a Key Manufacturing Industry

Authors: Rajab Abdullah Hokoma

Abstract:

Manufacturing, production and service industries within Libya have struggled with many problems during the past two decades due to many difficulties. These problems have created a negative impact on the productivity and utilization of many industries around the country. This paper studies the implementation levels of the manufacturing control systems known as Manufacturing Resource Planning (MRPII) being adapted within some Libyan industries. A survey methodology has been applied for this research, based on the survey analysis, the results pointed out that the system within these industries has a modest strategy towards most of the areas that are considered as being very crucial in implementing these systems successfully. The findings also show a variation within these implementation levels with a respect to the key-elements that related to MRPII, giving the highest levels in the emphasise on financial data accuracy. The paper has also identified limitations within the investigated manufacturing and managerial areas and has pointed to where senior managers should take immediate actions in order to achieve effective implementation of MRPII within their business area.

Keywords: Control, Industry, Manufacturing, Survey, System

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4346 Safe and Efficient Deep Reinforcement Learning Control Model: A Hydroponics Case Study

Authors: Almutasim Billa A. Alanazi, Hal S. Tharp

Abstract:

Safe performance and efficient energy consumption are essential factors for designing a control system. This paper presents a reinforcement learning (RL) model that can be applied to control applications to improve safety and reduce energy consumption. As hardware constraints and environmental disturbances are imprecise and unpredictable, conventional control methods may not always be effective in optimizing control designs. However, RL has demonstrated its value in several artificial intelligence (AI) applications, especially in the field of control systems. The proposed model intelligently monitors a system's success by observing the rewards from the environment, with positive rewards counting as a success when the controlled reference is within the desired operating zone. Thus, the model can determine whether the system is safe to continue operating based on the designer/user specifications, which can be adjusted as needed. Additionally, the controller keeps track of energy consumption to improve energy efficiency by enabling the idle mode when the controlled reference is within the desired operating zone, thus reducing the system energy consumption during the controlling operation. Water temperature control for a hydroponic system is taken as a case study for the RL model, adjusting the variance of disturbances to show the model’s robustness and efficiency. On average, the model showed safety improvement by up to 15% and energy efficiency improvements by 35%-40% compared to a traditional RL model.

Keywords: Control system, hydroponics, machine learning, reinforcement learning.

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4345 The Current Awareness of Just-In-Time Techniques within the Libyan Textile Private Industry: A Case Study

Authors: Rajab Abdullah Hokoma

Abstract:

Almost all Libyan industries (both private and public) have struggled with many difficulties during the past three decades due to many problems. These problems have created a strongly negative impact on the productivity and utilization of many companies within Libya. This paper studies the current awareness and implementation levels of Just-In-Time (JIT) within the Libyan Textile private industry. A survey has been applied in this study using an intensive detailed questionnaire. Based on the analysis of the survey responses, the results show that the management body within the surveyed companies has a modest strategy towards most of the areas that are considered as being very crucial in any successful implementation of JIT. The results also show a variation within the implementation levels of the JIT elements as these varies between Low and Acceptable levels. The paper has also identified limitations within the investigated areas within this industry, and has pointed to areas where senior managers within the Libyan textile industry should take immediate actions in order to achieve effective implementation of JIT within their companies.

Keywords: Industry, questionnaire, JIT, textile.

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4344 A Review of Enterprise Risk Management Practices among Malaysian Public Listed Companies

Authors: Fong-Woon Lai

Abstract:

The risk sphere in business is fast changing and expanding. Almost anything has become a risk factor that will have potent, direct, and far reaching impacts on business. This paper examines the intensity of enterprise risk management (ERM) practices among the Malaysian public listed companies. The paper espouses a ERM framework comprising fourteen important implementation elements and processes. Results of the analysis indicate that the intensity of ERM implementation among the respondents is in the ‘good’ category of the semantic scale, which is deemed encouraging vis-à-vis the country’s regulatory regime.

Keywords: Enterprise risk management, implementation framework, ERM practices.

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4343 Oracle JDE Enterprise One ERP Implementation: A Case Study

Authors: Abhimanyu Pati, Krishna Kumar Veluri

Abstract:

The paper intends to bring out a real life experience encountered during actual implementation of a large scale Tier-1 Enterprise Resource Planning (ERP) system in a multi-location, discrete manufacturing organization in India, involved in manufacturing of auto components and aggregates. The business complexities, prior to the implementation of ERP, include multi-product with hierarchical product structures, geographically distributed multiple plant locations with disparate business practices, lack of inter-plant broadband connectivity, existence of disparate legacy applications for different business functions, and non-standardized codifications of products, machines, employees, and accounts apart from others. On the other hand, the manufacturing environment consisted of processes like Assemble-to-Order (ATO), Make-to-Stock (MTS), and Engineer-to-Order (ETO) with a mix of discrete and process operations. The paper has highlighted various business plan areas and concerns, prior to the implementation, with specific focus on strategic issues and objectives. Subsequently, it has dealt with the complete process of ERP implementation, starting from strategic planning, project planning, resource mobilization, and finally, the program execution. The step-by-step process provides a very good learning opportunity about the implementation methodology. At the end, various organizational challenges and lessons emerged, which will act as guidelines and checklist for organizations to successfully align and implement ERP and achieve their business objectives.

Keywords: ERP, ATO, MTS, ETO, discrete manufacturing, strategic planning.

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4342 Electronic Government Services Adoption from Multi-Nationalities Perspectives

Authors: Isaac Kofi Mensah, Jianing Mi, Cheng Feng

Abstract:

Electronic government is the application of Information and Communication Technologies (ICTs) by the government to improve public service delivery to citizens and businesses. The purpose of this study is to investigate factors influencing the adoption and use of e-government services from different nationalities perspectives. The Technology Acceptance Model (TAM) will be used as the theoretical framework for the study. A questionnaire would be developed and administered to 500 potential respondents who are students from different nationalities in China. Predictors such as perceived usefulness, perceived ease of use, computer self-efficacy, trust in both the internet and government, social influence and perceived service quality would be examined with regard to their impact on the intention to use e-government services. This research is currently at the design and implementation stage. The completion of this study will provide useful insights into understanding factors impacting the decision to use e-government services from a cross and multi nationalities perspectives.

Keywords: Different nationalities, e-government, e-government services, technology acceptance model.

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4341 Identification of Factors Influencing Costs in Green Projects

Authors: Nazirah Zainul Abidin, Nurul Zahirah Mokhtar Azizi

Abstract:

Cost has always been the leading concern in green building development. The perception that construction cost for green building is higher than conventional buildings has only made the discussion of green building cost more difficult. Understanding the factors that will influence the cost of green construction is expected to shed light into what makes green construction more or at par with conventional projects, or perhaps, where cost can be optimised. This paper identifies the elements of cost before shifting the attention to the influencing factors. Findings from past studies uncovered various factors related to cost which are grouped into five focal themes i.e. awareness, knowledge, financial, technical, and government support. A conceptual framework is produced in a form of a flower diagram indicating the cost influencing factors of green building development. These factors were found to be both physical and non-physical aspects of a project. The framework provides ground for the next stage of research that is to further explore how these factors influence the project cost and decision making.

Keywords: Green project, factors influencing cost, hard cost, soft cost.

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4340 The Impact Behavior of the Predecessor and Successor on the Transmission of Family Businesses in Tunisia

Authors: B. Kettana

Abstract:

Nowadays, financial and economic crises are growing more and reach more countries and sectors. These events have, as a result, a considerable impact on the activities of the firms which think unstable and in danger. But besides this heavy uncertainty which weighs on the different firms, the family firm, object of our research, is not only confronted with these external difficulties but also with an internal challenge and of size: that of transmission. Indeed, the transmission of an organization from one generation to another can succeed as it can fail; leaving considerable damage. Our research registers as part of these problems since we tried to understand relation between the behavior of two main actors of the process of succession, predecessor and successor; and the success of transmission.

Keywords: Family business, transmission, success, predecessor, successor.

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4339 Stimulating Policy for Attracting Foreign Direct Investment in Georgia

Authors: G. Erkomaishvili, M. Kobalava, T. Lazariashvili, N. Damenia

Abstract:

Current state of foreign direct investment (FDI) in Georgia is analyzed and evaluated in the paper, the existing legislative background for regulating investments and stimulating policies to attract investments are shown. It is noted that in developing countries encouragement of investment activity, support and implementation are of the most important tasks, implying a consistent investment policy, investor-friendly tax regime and the legal system, reducing administrative barriers and restrictions, fare competitive conditions and business development infrastructure. The work deals with the determining factor of FDIs and the main directions of stimulation, as well as prospective industries where new investments are needed. Contributing and hindering factors and stimulating measures are analyzed. As a result of the research, the direct and indirect factors attracting FDI have been identified. Facilitating factors to FDI inflow are as follows: simplicity of starting business, geopolitical location, low taxes, access to credit, ease of ownership registration, natural resources, low burden of regulations, low level of corruption and low crime rates. Hindering factors to FDI inflow are as follows: small market, lack of policy for attracting investments, low qualification of the workforce (despite the large number of unemployed people it is difficult to find workers with necessary special skills and qualifications), high interest rates, instability of national currency exchange rate, presence of conflict zones within the country and so forth.

Keywords: Foreign direct investment, investment attracting policies, investor, reinvestment.

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4338 Fundamental Variables of Final Account Closing Success in Construction Projects in Malaysia

Authors: Zarabizan Zakaria, Syuhaida Ismail, Aminah Md Yusof

Abstract:

Project management process starts from the planning stage up to the stage of completion (handover of buildings, preparation of the final accounts and the closing balance). Seeing as this process is not easy to be implemented efficiently and effectively, the issue of unsuccessful delivery as per contract in construction has become a major problem for construction projects. These issues have been blamed mainly on inefficient traditional construction practices that continue to dominate the current industry. This is due to several factors, such as environments of construction technology, sophisticated design and customer demand, that are constantly changing and influencing, either directly or indirectly, to the practice of management. Among the identified influences are physical environment, social environment, information environment, political and moral atmosphere. Therefore, this paper is emerged to determine the fundamental variables in the final account closing success in construction project. This aim can be achieved via its objectives of identifying the key constraints to the closing of final accounts in construction projects in Malaysia, investigating solutions to the identified constraints and analysing the relative levels of impact of the identified constraints. It is expected that this paper provides effective measures to avoid or at least reduce the problems in final account closing to the optimum level. It is also anticipated that the finding or outcome reported in this paper could address the unsuccessful contributors in final account closing and define tools for their mitigation for the better development of construction project.

Keywords: Fundamental variables, closing of final account, construction project, Malaysia.

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4337 Impact of Normative Institutional Factors on Sustainability Reporting

Authors: L. Dagilienė

Abstract:

The article explores the impact of normative institutional factors on the development of sustainability reporting. The vast majority of research in the scientific literature focuses on mandatory institutional factors, i.e. how public institutions and market regulators affect sustainability reporting. Meanwhile, there is lack of empirical data for the impact of normative institutional factors. The effect of normative factors in this paper is based on the role of non-governmental organizations (NGO) and institutional theory. The case of Global Compact Local Network in the developing country was examined. The research results revealed that in the absence of regulated factors, companies were not active with regard to social disclosures; they presented non-systemized social information of a descriptive nature. Only 10% of sustainability reports were prepared using the GRI methodology. None of the reports were assured by third parties.

Keywords: Institutional theory, normative, sustainability reporting.

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4336 Contribution to the Success of the Energy Audit in the Industrial Environment: A Case Study about Audit of Interior Lighting for an Industrial Site in Morocco

Authors: Abdelkarim Ait Brik, Abdelaziz Khoukh, Mustapha Jammali, Hamid Chaikhy

Abstract:

The energy audit is the essential initial step to ensure a good definition of energy control actions. The in-depth study of the various energy-consuming equipments makes it possible to determine the actions and investments with best cost for the company. The analysis focuses on the energy consumption of production equipment and utilities (lighting, heating, air conditioning, ventilation, transport). Successful implementation of this approach requires, however, to take into account a number of prerequisites. This paper proposes a number of useful recommendations concerning the energy audit in order to achieve better results, and a case study concerning the lighting audit of a Moroccan company by showing the gains that can be made through this audit.

Keywords: Energy audit, energy diagnosis, consumption, electricity, energy efficiency, lighting audit.

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4335 Slovenian Text-to-Speech Synthesis for Speech User Interfaces

Authors: Jerneja Žganec Gros, Aleš Mihelič, Nikola Pavešić, Mario Žganec, Stanislav Gruden

Abstract:

The paper presents the design concept of a unitselection text-to-speech synthesis system for the Slovenian language. Due to its modular and upgradable architecture, the system can be used in a variety of speech user interface applications, ranging from server carrier-grade voice portal applications, desktop user interfaces to specialized embedded devices. Since memory and processing power requirements are important factors for a possible implementation in embedded devices, lexica and speech corpora need to be reduced. We describe a simple and efficient implementation of a greedy subset selection algorithm that extracts a compact subset of high coverage text sentences. The experiment on a reference text corpus showed that the subset selection algorithm produced a compact sentence subset with a small redundancy. The adequacy of the spoken output was evaluated by several subjective tests as they are recommended by the International Telecommunication Union ITU.

Keywords: text-to-speech synthesis, prosody modeling, speech user interface.

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4334 How CATV Survive in the Era of Convergence?

Authors: J. Park, J. Song, B. Lee

Abstract:

The purpose of this paper is to analyze the case of the U.S. Pivot and to suggest an appropriate model including entry strategies and success factors for QPS of Cable TV. The telecommunication companies have been operating QPS including IPTV service, which enables them to cross over broadcasting areas. Due to this circumstance, the Cable TV operators are now concerned and are planning to add QPS with the mobile service. Based on the Porter's five forces model, an analytical framework has been proposed to MVNO in Cable TV industry in the United States. As a result of this study, MVNO in Cable TV industry has to have a clear killer application with their sufficient contents. Subsequently, the direction of the future Cable TV industry is proposed.

Keywords: CATV, MVNO, Pivot, QPS

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4333 Social Assistive Robots, Reframing the Human Robotics Interaction Benchmark of Social Success

Authors: Antonio Espingardeiro

Abstract:

It is likely that robots will cross the boundaries of industry into households over the next decades. With demographic challenges worldwide, the future ageing populations will require the introduction of assistive technologies capable of providing, care, human dignity and quality of life through the aging process. Robotics technology has a high potential for being used in the areas of social and healthcare by promoting a wide range of activities such as entertainment, companionship, supervision or cognitive and physical assistance. However such close Human Robotics Interaction (HRI) encompass a rich set of ethical scenarios that need to be addressed before Socially Assistive Robots (SARs) reach the global markets. Such interactions with robots may seem a worthy goal for many technical/financial reasons but inevitably require close attention to the ethical dimensions of such interactions. This article investigates the current HRI benchmark of social success. It revises it according to the ethical principles of beneficence, non-maleficence and justice aligned with social care ethos. An extension of such benchmark is proposed based on an empirical study of HRIs conducted with elderly groups.

Keywords: HRI, SARs, Social Success, Benchmark, Elderly care.

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4332 LFSR Counter Implementation in CMOS VLSI

Authors: Doshi N. A., Dhobale S. B., Kakade S. R.

Abstract:

As chip manufacturing technology is suddenly on the threshold of major evaluation, which shrinks chip in size and performance, LFSR (Linear Feedback Shift Register) is implemented in layout level which develops the low power consumption chip, using recent CMOS, sub-micrometer layout tools. Thus LFSR counter can be a new trend setter in cryptography and is also beneficial as compared to GRAY & BINARY counter and variety of other applications. This paper compares 3 architectures in terms of the hardware implementation, CMOS layout and power consumption, using Microwind CMOS layout tool. Thus it provides solution to a low power architecture implementation of LFSR in CMOS VLSI.

Keywords: Chip technology, Layout level, LFSR, Pass transistor

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4331 Measuring the Effect of Intercollegiate Athletic Success on Private Giving and Enrollment

Authors: Jamie L. Stangel

Abstract:

Increased popularity and visibility of college athletics has contributed to an environment in which institutions—most of which lack self-sufficient athletics department budgets—reallocate monies from the university general fund and seek additional funding sources to keep up with increasing levels of spending on athletics. Given the prevalence of debates on student debt levels, coach salaries, and athlete pay, empirical evidence on whether this spending yields expected return on investment is necessary. This study considered the relationship between the independent variable of winning percentage of the men’s basketball team at a mid-major university, moderated by National Collegiate Athletic Association (NCAA) tournament appearance, and number of applicants, number of enrollments, average SAT score of students, and donor giving to the university general and athletic funds. The results indicate that, other than a small correlation between athletic success and number of applicants, only when NCAA tournament appearance is used as a moderating variable, these purported benefits are not supported, suggesting the need for a reevaluation of athletic department spending and perceptions on tangible and intangible benefits for universities.

Keywords: Athletic success, enrollment, NCAA, private giving.

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4330 Identifying Significant Factors of Brick Laying Process through Design of Experiment and Computer Simulation: A Case Study

Authors: M. H. Zarei, A. Nikakhtar, A. H. Roudsari, N. Madadi, K. Y. Wong

Abstract:

Improving performance measures in the construction processes has been a major concern for managers and decision makers in the industry. They seek for ways to recognize the key factors which have the largest effect on the process. Identifying such factors can guide them to focus on the right parts of the process in order to gain the best possible result. In the present study design of experiment (DOE) has been applied to a computer simulation model of brick laying process to determine significant factors while productivity has been chosen as the response of the experiment. To this end, four controllable factors and their interaction have been experimented and the best factor level has been calculated for each one. The results indicate that three factors, namely, labor of brick, labor of mortar and inter arrival time of mortar along with interaction of labor of brick and labor of mortar are significant.

Keywords: Brick laying process, computer simulation, design of experiment, significant factors.

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4329 Design Techniques and Implementation of Low Power High-Throughput Discrete Wavelet Transform Tilters for JPEG 2000 Standard

Authors: Grigorios D. Dimitroulakos, N. D. Zervas, N. Sklavos, Costas E. Goutis

Abstract:

In this paper, the implementation of low power, high throughput convolutional filters for the one dimensional Discrete Wavelet Transform and its inverse are presented. The analysis filters have already been used for the implementation of a high performance DWT encoder [15] with minimum memory requirements for the JPEG 2000 standard. This paper presents the design techniques and the implementation of the convolutional filters included in the JPEG2000 standard for the forward and inverse DWT for achieving low-power operation, high performance and reduced memory accesses. Moreover, they have the ability of performing progressive computations so as to minimize the buffering between the decomposition and reconstruction phases. The experimental results illustrate the filters- low power high throughput characteristics as well as their memory efficient operation.

Keywords: Discrete Wavelet Transform; JPEG2000 standard; VLSI design; Low Power-Throughput-optimized filters

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4328 Internal and External Factors Affecting Teachers’ Adoption of Formative Assessment to Support Learning

Authors: Kemal Izci

Abstract:

Assessment forms an important part of instruction. Assessment that aims to support learning is known as formative assessment and it contributes student’s learning gain and motivation. However, teachers rarely use assessment formatively to aid their students’ learning. Thus, reviewing the factors that limit or support teachers’ practices of formative assessment will be crucial for guiding educators to support prospective teachers in using formative assessment and also eliminate limiting factors to let practicing teachers to engage in formative assessment practices during their instruction. The study, by using teacher’s change environment framework, reviews literature on formative assessment and presents a tentative model that illustrates the factors impacting teachers’ adoption of formative assessment in their teaching. The results showed that there are four main factors consisting personal, contextual, resource-related and external factors that influence teachers’ practices of formative assessment.

Keywords: Assessment practices, formative assessment, teachers, factors for use of formative assessment.

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4327 The Theoretical Framework of the Necessity of Conducting Operational Auditing in Iran

Authors: Arash Derakhshanmehr

Abstract:

Nowadays, efficiency, effectiveness and economy are regarded as the main objectives of managers and the secret of the continuity of an organization in competing economy. In such competing settings, it is essential that the management of an organization has not been neglected and been obliged to identify quickly the opportunities for improving the operation of organization and remove the shortcomings of their managed system in order to use the opportunities for development. Operational auditing is a useful tool for system adjustment and leading an organization toward its objectives. Operational auditing is indeed a viewpoint which identifies the causes of insufficiencies, weaknesses and deficiencies of system and plans to eliminate them. Operational auditing is useful in the effectiveness and optimization of executive managers- decisions and increasing the efficiency and economy of their performance in the future and prevents the waste and incorrect use of resources. Evidence shows that operational auditing is used at a limited level in Iran. This matter raises some questions like the following ones in the minds. Why do a limited number of corporations use operational auditing? Which factors can guarantee its full implementation? What obstacles are there in its implementation? The purpose of this article is to determine executive objectives, the operation domain of operational auditing, the components of operational auditing and the executive obstacles to operational auditing in Iran.

Keywords: Operational Auditing, Iran

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4326 A New Implementation of Miura-Arita Algorithm for Miura Curves

Authors: A. Basiri, S. Rahmany, D. Khatibi

Abstract:

The aim of this paper is to review some of standard fact on Miura curves. We give some easy theorem in number theory to define Miura curves, then we present a new implementation of Arita algorithm for Miura curves.

Keywords: Miura curve, discrete logarithm problem, algebraic curve cryptography, Jacobian group.

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4325 The Impact of the Information Technologies on the Accounting Department of the Romanian Companies

Authors: Valentin Florentin Dumitru

Abstract:

The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: Information technologies, impact, company, Romania, empirical study.

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