Search results for: profitability measures
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 931

Search results for: profitability measures

871 Forecasting Optimal Production Program Using Profitability Optimization by Genetic Algorithm and Neural Network

Authors: Galal H. Senussi, Muamar Benisa, Sanja Vasin

Abstract:

In our business field today, one of the most important issues for any enterprises is cost minimization and profit maximization. Second issue is how to develop a strong and capable model that is able to give us desired forecasting of these two issues. Many researches deal with these issues using different methods. In this study, we developed a model for multi-criteria production program optimization, integrated with Artificial Neural Network.

The prediction of the production cost and profit per unit of a product, dealing with two obverse functions at same time can be extremely difficult, especially if there is a great amount of conflict information about production parameters.

Feed-Forward Neural Networks are suitable for generalization, which means that the network will generate a proper output as a result to input it has never seen. Therefore, with small set of examples the network will adjust its weight coefficients so the input will generate a proper output.

This essential characteristic is of the most important abilities enabling this network to be used in variety of problems spreading from engineering to finance etc.

From our results as we will see later, Feed-Forward Neural Networks has a strong ability and capability to map inputs into desired outputs.

Keywords: Project profitability, multi-objective optimization, genetic algorithm, Pareto set, Neural Networks.

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870 Robust Design and Optimization of Production Wastes: An Application for Industries

Authors: Christopher C. Ihueze, Charles C. Okpala, Christian E. Okafor, Peter O. Ogbobe

Abstract:

This paper focuses on robust design and optimization of industrial production wastes. Past literatures were reviewed to case study Clamason Industries Limited (CIL) - a leading ladder-tops manufacturer. A painstaking study of the firm-s practices at the shop floor revealed that Over-production, Waiting time, Excess inventory, and Defects are the major wastes that are impeding their progress and profitability. Design expert8 software was used to apply Taguchi robust design and response surface methodology in order to model, analyse and optimise the wastes cost in CIL. Waiting time and overproduction rank first and second in contributing to the costs of wastes in CIL. For minimal wastes cost the control factors of overproduction, waiting-time, defects and excess-inventory must be set at 0.30, 390.70, 4 and 55.70 respectively for CIL. The optimal value of cost of wastes for the months studied was 22.3679. Finally, a recommendation was made that for the company to enhance their profitability and customer satisfaction, they must adopt the Shingeo Shingo-s Single Minute Exchange of Dies (SMED), which will immediately tackle the waste of waiting by drastically reducing their setup time.

Keywords: Excess-inventory, setup time, single minute exchange of dies, optimal value, over-production, robust design.

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869 Investigating the Effect of Refinancing on Financial Behavior of Energy Efficiency Projects

Authors: Zohreh Soltani, Seyedmohammadhossein Hosseinian

Abstract:

Reduction of energy consumption in built infrastructure, through the installation of energy-efficient technologies, is a major approach to achieving sustainability. In practice, the viability of energy efficiency projects strongly depends on the cost reimbursement and profitability. These projects are subject to failure if the actual cost savings do not reimburse the project cost promptly. In such cases, refinancing could be a solution to benefit from the long-term returns of the project, if implemented wisely. However, very little is still known about the effect of refinancing options on financial performance of energy efficiency projects. In order to fill this gap, the present study investigates the financial behavior of energy efficiency projects with focus on refinancing options, such as Leveraged Loans. A System Dynamics (SD) model is introduced, and the model application is presented using an actual case-study data. The case study results indicate that while high-interest start-ups make using Leveraged Loan inevitable, refinancing can rescue the project and bring about profitability. This paper also presents some managerial implications of refinancing energy efficiency projects based on the case-study analysis. Results of this study help to implement financially viable energy efficiency projects so that the community could benefit from their environmental advantages widely.

Keywords: Energy efficiency projects, leveraged loan, refinancing, sustainability.

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868 Proposal of a Model Supporting Decision-Making Based On Multi-Objective Optimization Analysis on Information Security Risk Treatment

Authors: Ritsuko Kawasaki (Aiba), Takeshi Hiromatsu

Abstract:

Management is required to understand all information security risks within an organization, and to make decisions on which information security risks should be treated in what level by allocating how much amount of cost. However, such decision-making is not usually easy, because various measures for risk treatment must be selected with the suitable application levels. In addition, some measures may have objectives conflicting with each other. It also makes the selection difficult. Moreover, risks generally have trends and it also should be considered in risk treatment. Therefore, this paper provides the extension of the model proposed in the previous study. The original model supports the selection of measures by applying a combination of weighted average method and goal programming method for multi-objective analysis to find an optimal solution. The extended model includes the notion of weights to the risks, and the larger weight means the priority of the risk.

Keywords: Information security risk treatment, Selection of risk measures, Risk acceptanceand Multi-objective optimization.

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867 An Evaluation of the Effectiveness of Health and Safety Induction Practices in the Zambian Construction Industry

Authors: Josephine Mutwale-Ziko, Nonde Lushinga, Inonge Akakandelwa

Abstract:

The study discusses the effectiveness of health and safety induction practices on construction sites against the background of the Zambian construction industry experience. The research design included the literature review of relevant literature. Questionnaires and interviews were administered to regulatory bodies, health, and safety personnel. Observation was also employed on construction sites to assess the health and safety practices being used. Health and safety in the construction industry are not something to be ignored or overlooked. The construction industry needs to take heed of the serious consequences of inadequate health and safety induction practices. The implications of inadequate health and safety induction procedures included among others threats to profitability, corporate social responsibility and increased turnover of the workforce leading to poor productivity. Adequate health and safety practices can improve the health and wellbeing of employees, reduce financial implications on firms and encourage productivity on construction sites. Despite this, accidents are still prevalent on construction sites in Zambia. The overall result of this research denotes that the implementation of health and safety induction practices is inadequate, as indicated by the negligent and non-adherent attitude to health and safety induction aspects on the sites by most stakeholders on construction sites. Therefore, health and safety induction practices are ineffective as preventive measures for reduction of accidents on construction sites in Zambia.

Keywords: Accidents, employees, health and safety, inadequate induction.

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866 Study of Measures to Secure Video Phone Service Safety through a Preliminary Evaluationof the Information Security of the New IT Service

Authors: DongHoon Shin, Yunmook Nah, HoSeong Kim, Gang Shin Lee, Jae-Il Lee

Abstract:

The rapid advance of communication technology is evolving the network environment into the broadband convergence network. Likewise, the IT services operated in the individual network are also being quickly converged in the broadband convergence network environment. VoIP and IPTV are two examples of such new services. Efforts are being made to develop the video phone service, which is an advanced form of the voice-oriented VoIP service. However, the new IT services will be subject to stability and reliability vulnerabilities if the relevant security issues are not answered during the convergence of the existing IT services currently being operated in individual networks within the wider broadband network environment. To resolve such problems, this paper attempts to analyze the possible threats and identify the necessary security measures before the deployment of the new IT services. Furthermore, it measures the quality of the encryption algorithm application example to describe the appropriate algorithm in order to present security technology that will have no negative impact on the quality of the video phone service.

Keywords: BcN, Security Measures, Video Phone.

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865 Correlation of the Rate of Imperfect Competition and Profit in Banking Markets

Authors: Jan Cernohorsky

Abstract:

This article aims to assess the evolution of imperfect competition in selected banking markets, in particular in the banking markets of Slovakia, Poland, Hungary, Slovenia and Croatia. Another objective is to assess the evolution of the relationship of imperfect competition and profit development in the banking markets. The article first provides an overview of literature on the topic. It then measures the degree of imperfect competition in individual markets using the Herfindahl-Hirschman Index. The commonly used indicator of total assets was chosen as an indicator. Based on this measurement, the individual banking sectors are categorized into theoretical definitions of the various types of imperfect competition - namely all surveyed banking sectors falling within the theoretical definition of monopolistic competition. Subsequently, using correlation analysis, i.e., the Pearson correlation coefficient, or the Spearman correlation coefficient, the connection between the evolution of imperfect competition and the development of the gross profit on selected banking markets was surveyed. It was found that with the exception of the banking market in Slovenia, where there is a positive correlation; there is no correlation between the evolution of imperfect competition and profit development in the selected markets. This means a recommendation for the regulators that it is not appropriate to rationalize a higher degree of regulation in granting banking licenses on the size of the profits attained in the banking market, as the relationship between the degree of concentration in the banking market and the amount of profit according to our measurements does not exist.

Keywords: Banking system, imperfect competition, profitability.

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864 Challenges in Anti-Counterfeiting of Cyber-Physical Systems

Authors: Daniel Kliewe, Arno Kühn, Roman Dumitrescu, Jürgen Gausemeier

Abstract:

This paper examines the system protection for cyber-physical systems (CPS). CPS are particularly characterized by their networking system components. This means they are able to adapt to the needs of their users and its environment. With this ability, CPS have new, specific requirements on the protection against anti-counterfeiting, know-how loss and manipulation. They increase the requirements on system protection because piracy attacks can be more diverse, for example because of an increasing number of interfaces or through the networking abilities. The new requirements were identified and in a next step matched with existing protective measures. Due to the found gap the development of new protection measures has to be forced to close this gap. Moreover a comparison of the effectiveness between selected measures was realized and the first results are presented in this paper.

Keywords: Anti-counterfeiting, cyber physical systems, Intellectual property (IP) and knowledge management, system protection.

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863 Analysis of the Reasons behind the Deteriorated Standing of Engineering Companies during the Financial Crisis

Authors: Levan Sabauri

Abstract:

In this paper, we discuss the deteriorated standing of engineering companies, some of the reasons behind it and the problems facing engineering enterprises during the financial crisis. We show the part that financial analysis plays in the detection of the main factors affecting the standing of a company, classify internal problems and the reasons influencing efficiency thereof. The publication contains the analysis of municipal engineering companies in post-Soviet transitional economies. In the wake of the 2008 world financial crisis the issue became even more poignant. It should be said though that even before the problem had been no less acute for some post-Soviet states caught up in a lengthy transitional period. The paper highlights shortcomings in the management of transportation companies, with new, more appropriate methods suggested. In analyzing the financial stability of a company, three elements need to be considered: current assets, investment policy and structural management of the funding sources leveraging the stability, should be focused on. Inappropriate management of the three may create certain financial problems, with timely and accurate detection thereof being an issue in terms of improved standing of an enterprise. In this connection, the publication contains a diagram reflecting the reasons behind the deteriorated financial standing of a company, as well as a flow chart thereof. The main reasons behind low profitability are also discussed.

Keywords: Efficiency, financial management, financial analysis funding structure, financial sustainability, investment policy, profitability, solvency, working capital.

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862 Restricted Pedestrian Flow Performance Measures during Egress from a Complex Facility

Authors: Luthful A. Kawsar, Noraida A. Ghani, Anton A. Kamil, Adli Mustafa

Abstract:

In this paper, we use an M/G/C/C state dependent queuing model within a complex network topology to determine the different performance measures for pedestrian traffic flow. The occupants in this network topology need to go through some source corridors, from which they can choose their suitable exiting corridors. The performance measures were calculated using arrival rates that maximize the throughputs of source corridors. In order to increase the throughput of the network, the result indicates that the flow direction of pedestrian through the corridors has to be restricted and the arrival rates to the source corridor need to be controlled.

Keywords: Arrival rate, Multiple arrival sources, Probability of blocking, State dependent queuing networks, Throughput.

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861 A Review in Recent Development of Network Threats and Security Measures

Authors: Roza Dastres, Mohsen Soori

Abstract:

Networks are vulnerable devices due to their basic feature of facilitating remote access and data communication. The information in the networks needs to be kept secured and safe in order to provide an effective communication and sharing device in the web of data. Due to challenges and threats of the data in networks, the network security is one of the most important considerations in information technology infrastructures. As a result, the security measures are considered in the network in order to decrease the probability of accessing the secured data by the hackers. The purpose of network security is to protect the network and its components from unauthorized access and abuse in order to provide a safe and secured communication device for the users. In the present research work a review in recent development of network threats and security measures is presented and future research works are also suggested. Different attacks to the networks and security measured against them are discussed in order to increase security in the web of data. So, new ideas in the network security systems can be presented by analyzing the published papers in order to move forward the research field.

Keywords: Network threats, network security, security measures, firewalls.

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860 Theoretical Analysis of the Effect of Accounting for Special Methods in Similarity-Based Cohesion Measurement

Authors: Jehad Al Dallal

Abstract:

Class cohesion is an important object-oriented software quality attributes, and it refers to the degree of relatedness of class attributes and methods. Several class cohesion measures are proposed in the literature, and the impact of considering the special methods (i.e., constructors, destructors, and access and delegation methods) in cohesion calculation is not thoroughly theoretically studied for most of them. In this paper, we address this issue for three popular similarity-based class cohesion measures. For each of the considered measures we theoretically study the impact of including or excluding special methods on the values that are obtained by applying the measure. This study is based on analyzing the definitions and formulas that are proposed for the measures. The results show that including/excluding special methods has a considerable effect on the obtained cohesion values and that this effect varies from one measure to another. The study shows the importance of considering the types of methods that have to be accounted for when proposing a similarity-based cohesion measure.

Keywords: Object-oriented class, software quality, class cohesion measure, class cohesion, special methods.

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859 Conflict of the Thai-Malaysian Gas Pipeline Project

Authors: Nopadol Burananuth

Abstract:

This research was aimed to investigate (1) the relationship among local social movements, non-governmental Organization activities and state measures deployment; and (2) the effects of local social movements, non-governmental Organization activities, and state measures deployment on conflict of local people towards the Thai-Malaysian gas pipeline project. These people included 1,000 residents of the four districts in Songkhla province. The methods of data analysis consist of multiple regression analysis. The results of the analysis showed that: (1) local social movements depended on information, and mass communication; deployment of state measures depended on compromise, coordination, and mass communication; and (2) the conflict of local people depended on mobilization, negotiation, and campaigning for participation of people in the project. Thus, it is recommended that to successfully implement any government policy, consideration must be paid to the conflict of local people, mobilization, negotiation, and campaigning for people’s participation in the project.

Keywords: Conflict, NGO activities, social movements, state measures.

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858 Entropy Measures on Neutrosophic Soft Sets and Its Application in Multi Attribute Decision Making

Authors: I. Arockiarani

Abstract:

The focus of the paper is to furnish the entropy measure for a neutrosophic set and neutrosophic soft set which is a measure of uncertainty and it permeates discourse and system. Various characterization of entropy measures are derived. Further we exemplify this concept by applying entropy in various real time decision making problems.

Keywords: Entropy measure, Hausdorff distance, neutrosophic set, soft set.

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857 Variation of Uncertainty in Steady And Non-Steady Processes Of Queuing Theory

Authors: Om Parkash, C.P.Gandhi

Abstract:

Probabilistic measures of uncertainty have been obtained as functions of time and birth and death rates in a queuing process. The variation of different entropy measures has been studied in steady and non-steady processes of queuing theory.

Keywords: Uncertainty, steady state, non-steady state, trafficintensity, monotonocity

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856 Implicit Responses for Assessment of Autism Based on Natural Behaviors Obtained Inside Immersive Virtual Environment

Authors: E. Olmos-Raya, A. Cascales Martínez, N. Minto de Sousa, M. Alcañiz Raya

Abstract:

The late detection and subjectivity of the assessment of Autism Spectrum Disorder (ASD) imposed a difficulty for the children’s clinical and familiar environment. The results showed in this paper, are part of a research project about the assessment and training of social skills in children with ASD, whose overall goal is the use of virtual environments together with physiological measures in order to find a new model of objective ASD assessment based on implicit brain processes measures. In particular, this work tries to contribute by studying the differences and changes in the Skin Conductance Response (SCR) and Eye Tracking (ET) between a typical development group (TD group) and an ASD group (ASD group) after several combined stimuli using a low cost Immersive Virtual Environment (IVE). Subjects were exposed to a virtual environment that showed natural scenes that stimulated visual, auditory and olfactory perceptual system. By exposing them to the IVE, subjects showed natural behaviors while measuring SCR and ET. This study compared measures of subjects diagnosed with ASD (N = 18) with a control group of subjects with typical development (N=10) when exposed to three different conditions: only visual (V), visual and auditory (VA) and visual, auditory and olfactory (VAO) stimulation. Correlations between SCR and ET measures were also correlated with the Autism Diagnostic Observation Schedule (ADOS) test. SCR measures showed significant differences among the experimental condition between groups. The ASD group presented higher level of SCR while we did not find significant differences between groups regarding DF. We found high significant correlations among all the experimental conditions in SCR measures and the subscale of ADOS test of imagination and symbolic thinking. Regarding the correlation between ET measures and ADOS test, the results showed significant relationship between VA condition and communication scores.

Keywords: Autism, electrodermal activity, eye tracking, immersive virtual environment, virtual reality.

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855 Bifurcation and Stability Analysis of the Dynamics of Cholera Model with Controls

Authors: C. E. Madubueze, S. C. Madubueze, S. Ajama

Abstract:

Cholera is a disease that is predominately common in developing countries due to poor sanitation and overcrowding population. In this paper, a deterministic model for the dynamics of cholera is developed and control measures such as health educational message, therapeutic treatment, and vaccination are incorporated in the model. The effective reproduction number is computed in terms of the model parameters. The existence and stability of the equilibrium states, disease free and endemic equilibrium states are established and showed to be locally and globally asymptotically stable when R0 < 1 and R0 > 1 respectively. The existence of backward bifurcation of the model is investigated. Furthermore, numerical simulation of the model developed is carried out to show the impact of the control measures and the result indicates that combined control measures will help to reduce the spread of cholera in the population.

Keywords: Backward bifurcation, cholera, equilibrium, dynamics, stability.

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854 Evaluation of Energy Upgrade Measures and Connection of Renewable Energy Sources Using Software Tools: Case Study of an Academic Library Building in Larissa, Greece

Authors: Giwrgos S. Gkarmpounis, Aikaterini G. Rokkou, Marios N. Moschakis

Abstract:

Increased energy consumption in the academic buildings, creates the need to implement energy saving measures and to take advantage of the renewable energy sources to cover the electrical needs of those buildings. An Academic Library will be used as a case study. With the aid of RETScreen software that takes into account the energy consumptions and characteristics of the Library Building, it is proved that measures such as the replacement of fluorescent lights with led lights, the installation of outdoor shading, the replacement of the openings and Building Management System installation, provide a high level of energy savings. Moreover, given the available space of the building and the climatic data, the installation of a photovoltaic system of 100 kW can also cover a serious amount of the building energy consumption, unlike a wind system that seems uncompromising. Lastly, HOMER software is used to compare the use of a photovoltaic system against a wind system in order to verify the results that came up from the RETScreen software concerning the renewable energy sources.

Keywords: Energy saving measures, homer software, renewable energy sources, RETScreen software, energy efficiency and quality.

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853 The Relationships between Market Orientation and Competitiveness of Companies in Banking Sector

Authors: P. Jangl, M. Mikuláštík

Abstract:

The objective of the paper is to measure and compare market orientation of Swiss and Czech banks, as well as examine statistically the degree of influence it has on competitiveness of the institutions. The analysis of market orientation is based on the collecting, analysis and correct interpretation of the data. Descriptive analysis of market orientation describe current situation. Research of relation of competitiveness and market orientation in the sector of big international banks is suggested with the expectation of existence of a strong relationship. Partially, the work served as reconfirmation of suitability of classic methodologies to measurement of banks’ market orientation.

Two types of data were gathered. Firstly, by measuring subjectively perceived market orientation of a company and secondly, by quantifying its competitiveness. All data were collected from a sample of small, mid-sized and large banks. We used numerical secondary character data from the international statistical financial Bureau Van Dijk’s BANKSCOPE database.

 Statistical analysis led to the following results. Assuming classical market orientation measures to be scientifically justified, Czech banks are statistically less market-oriented than Swiss banks. Secondly, among small Swiss banks, which are not broadly internationally active, small relationship exist between market orientation measures and market share based competitiveness measures. Thirdly, among all Swiss banks, a strong relationship exists between market orientation measures and market share based competitiveness measures. Above results imply existence of a strong relation of this measure in sector of big international banks. A strong statistical relationship has been proven to exist between market orientation measures and equity/total assets ratio in Switzerland.

Keywords: Market Orientation, Competitiveness, Marketing Strategy, Measurement of Market Orientation, Relation between Market Orientation and Competitiveness, Banking Sector.

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852 Sanitary Measures in Piggeries, Awareness and Risk Factors of African Swine Fever in Benue State, Nigeria

Authors: A. Asambe

Abstract:

A study was conducted to determine the level of compliance with sanitary measures in piggeries, and awareness and risk factors of African swine fever in Benue State, Nigeria. Questionnaires were distributed to 74 respondents consisting of piggery owners and attendants in different piggeries across 12 LGAs to collect data for this study. Sanitary measures in piggeries were observed to be generally very poor, though respondents admitted being aware of ASF. Piggeries located within a 1 km radius of a slaughter slab (OR=9.2, 95% CI - 3.0-28.8), piggeries near refuse dump sites (OR=3.0, 95% CI - 1.0-9.5) and piggeries where farm workers wear their work clothes outside of the piggery premises (OR=0.2, 95% CI - 0.1-0.7) showed higher chances of ASFV infection and were significantly associated (p < 0.0001), (p < 0.05) and (p < 0.01), and were identified as potential risk factors. The study concluded that pigs in Benue State are still at risk of an ASF outbreak. Proper sanitary and hygienic practices is advocated and emphasized in piggeries, while routine surveillance for ASFV antibodies in pigs in Benue State is strongly recommended to provide a reliable reference data base to plan for the prevention of any devastating ASF outbreak.

Keywords: African swine fever, awareness, piggery, risk factors, sanitary measures.

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851 Performance Analysis of MT Evaluation Measures and Test Suites

Authors: Yao Jian-Min, Lv Qiang, Zhang Jing

Abstract:

Many measures have been proposed for machine translation evaluation (MTE) while little research has been done on the performance of MTE methods. This paper is an effort for MTE performance analysis. A general frame is proposed for the description of the MTE measure and the test suite, including whether the automatic measure is consistent with human evaluation, whether different results from various measures or test suites are consistent, whether the content of the test suite is suitable for performance evaluation, the degree of difficulty of the test suite and its influence on the MTE, the relationship of MTE result significance and the size of the test suite, etc. For a better clarification of the frame, several experiment results are analyzed relating human evaluation, BLEU evaluation, and typological MTE. A visualization method is introduced for better presentation of the results. The study aims for aid in construction of test suite and method selection in MTE practice.

Keywords: Machine translation, natural language processing, visualization.

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850 Resource Efficiency within Current Production

Authors: Sarah Majid Ansari, Serjosha Wulf, Matthias Görke

Abstract:

In times of global warming and the increasing shortage of resources, sustainable production is becoming more and more inevitable. Companies cannot only heighten their competitiveness but also contribute positively to environmental protection through efficient energy and resource consumption. Regarding this, technical solutions are often preferred during production, although organizational and process-related approaches also offer great potential. This project focuses on reducing resource usage, with a special emphasis on the human factor. It is the aspiration to develop a methodology that systematically implements and embeds suitable and individual measures and methods regarding resource efficiency throughout the entire production. The measures and methods established help employees handle resources and energy more sensitively. With this in mind, this paper also deals with the difficulties that can occur during the sensitization of employees and the implementation of these measures and methods. In addition, recommendations are given on how to avoid such difficulties.

Keywords: Implementation, human factor, production plant, resource efficiency.

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849 The Use of Degradation Measures to Design Reliability Test Plans

Authors: Stephen V. Crowder, Jonathan W. Lane

Abstract:

With short production development times, there is an increased need to demonstrate product reliability relatively quickly with minimal testing. In such cases there may be few if any observed failures. Thus it may be difficult to assess reliability using the traditional reliability test plans that measure only time (or cycles) to failure. For many components, degradation measures will contain important information about performance and reliability. These measures can be used to design a minimal test plan, in terms of number of units placed on test and duration of the test, necessary to demonstrate a reliability goal. In this work we present a case study involving an electronic component subject to degradation. The data, consisting of 42 degradation paths of cycles to failure, are first used to estimate a reliability function. Bootstrapping techniques are then used to perform power studies and develop a minimal reliability test plan for future production of this component. 

Keywords: Degradation Measure, Time to Failure Distribution, Bootstrap.

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848 Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance

Authors: Mei-Fang Wu, Shu-Li Wang, Feng-Tsung Cheng

Abstract:

Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.

Keywords: Activity-Based Costing, Key success factors, Key success paths approach, Key success paths, Key failure paths.

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847 An Assessment of Food Control System and Development Perspective: The Case of Myanmar

Authors: Wai Yee Lin, Masahiro Yamao

Abstract:

Food control measures are critical in fostering food safety management of a nation. However, no academic study has been undertaken to assess the food control system of Myanmar up to now. The objective of this research paper was to assess the food control system with in depth examination of five key components using desktop analysis and short survey from related food safety program organizations including regulators and inspectors. Study showed that the existing food control system is conventional, mainly focusing on primary health care approach while relying on reactive measures. The achievements of food control work have been limited to a certain extent due to insufficienttechnical capacity that is needed to upgrade staffs, laboratory equipment and technical assistance etc. associated with various sectors. Assessing food control measures is the first step in the integration of food safety management, this paper could assist policy makers in providing information for enhancing the safety and quality of food produced and consumed in Myanmar.

Keywords: Food Control, Food Policy, Legislation, Management

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846 Music Aptitude and School Readiness in Indonesian Children

Authors: Diella Gracia Martauli

Abstract:

This study investigated the relationship between music aptitude and school readiness in Indonesian children. Music aptitude is described as children’s music potential, whereas school readiness is defined as a condition in which a child is deemed ready to enter the formal education system. This study presents a hypothesis that music aptitude is correlated with school readiness. This is a correlational research study of 17 children aged 5-6 years old (M = 6.10, SD = 0.33) who were enrolled in a kindergarten school in Jakarta, Indonesia. Music aptitude scores were obtained from Primary Measures of Music Audiation, whereas School readiness scores were obtained from Bracken School Readiness Assessment Third Edition. The analysis of the data was performed using Pearson Correlation. The result found no correlation between music aptitude and school readiness (r = 0.196, p = 0.452). Discussions regarding the results, perspective from the measures and cultures are presented. Further study is recommended to establish links between music aptitude and school readiness.

Keywords: Bracken school readiness assessment, music aptitude, primary measures of music audiation, school readiness.

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845 Forecasting Foreign Direct Investment with Modified Diffusion Model

Authors: Bi-Huei Tsai

Abstract:

Prior research has not effectively investigated how the profitability of Chinese branches affect FDIs in China [1, 2], so this study for the first time incorporates realistic earnings information to systematically investigate effects of innovation, imitation, and profit factors of FDI diffusions from Taiwan to China. Our nonlinear least square (NLS) model, which incorporates earnings factors, forms a nonlinear ordinary differential equation (ODE) in numerical simulation programs. The model parameters are obtained through a genetic algorithms (GA) technique and then optimized with the collected data for the best accuracy. Particularly, Taiwanese regulatory FDI restrictions are also considered in our modified model to meet the realistic conditions. To validate the model-s effectiveness, this investigation compares the prediction accuracy of modified model with the conventional diffusion model, which does not take account of the profitability factors. The results clearly demonstrate the internal influence to be positive, as early FDI adopters- consistent praises of FDI attract potential firms to make the same move. The former erects a behavior model for the latter to imitate their foreign investment decision. Particularly, the results of modified diffusion models show that the earnings from Chinese branches are positively related to the internal influence. In general, the imitating tendency of potential consumers is substantially hindered by the losses in the Chinese branches, and these firms would invest less into China. The FDI inflow extension depends on earnings of Chinese branches, and companies will adjust their FDI strategies based on the returns. Since this research has proved that earning is an influential factor on FDI dynamics, our revised model explicitly performs superior in prediction ability than conventional diffusion model.

Keywords: diffusion model, genetic algorithms, nonlinear leastsquares (NLS) model, prediction error.

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844 Assessing Traffic Calming Measures for Safe and Accessible Emergency Routes in Norrkoping City in Sweden

Authors: Ghazwan Al-Haji

Abstract:

Most accidents occur in urban areas, and the most related casualties are vulnerable road users (pedestrians and cyclists). The traffic calming measures (TCMs) are widely used and considered to be successful in reducing speed and traffic volume. However, TCMs create unwanted effects include: noise, emissions, energy consumption, vehicle delays and emergency response time (ERT). Different vertical and horizontal TCMs have been already applied nationally (Sweden) and internationally with different impacts. It is a big challenge among traffic engineers, planners, and policy-makers to choose and priorities the best TCMs to be implemented. This study will assess the existing guidelines for TCMs in relation to safety and ERT with focus on data from Norrkoping city in Sweden. The expected results will save lives, time, and money on particularly Swedish Roads. The study will also review newly technologies and how they can improve safety and reduce ERT.

Keywords: Traffic safety, traffic calming measures, speeding, emergency response time.

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843 A New Approach of Fuzzy Methods for Evaluating of Hydrological Data

Authors: Nasser Shamskia, Seyyed Habib Rahmati, Hassan Haleh , Seyyedeh Hoda Rahmati

Abstract:

The main criteria of designing in the most hydraulic constructions essentially are based on runoff or discharge of water. Two of those important criteria are runoff and return period. Mostly, these measures are calculated or estimated by stochastic data. Another feature in hydrological data is their impreciseness. Therefore, in order to deal with uncertainty and impreciseness, based on Buckley-s estimation method, a new fuzzy method of evaluating hydrological measures are developed. The method introduces triangular shape fuzzy numbers for different measures in which both of the uncertainty and impreciseness concepts are considered. Besides, since another important consideration in most of the hydrological studies is comparison of a measure during different months or years, a new fuzzy method which is consistent with special form of proposed fuzzy numbers, is also developed. Finally, to illustrate the methods more explicitly, the two algorithms are tested on one simple example and a real case study.

Keywords: Fuzzy Discharge, Fuzzy estimation, Fuzzy ranking method, Hydrological data

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842 Quick Reference: Cyber Attacks Awareness and Prevention Method for Home Users

Authors: Haydar Teymourlouei

Abstract:

It is important to take security measures to protect your computer information, reduce identify theft, and prevent from malicious cyber-attacks. With cyber-attacks on the continuous rise, people need to understand and learn ways to prevent from these attacks. Cyber-attack is an important factor to be considered if one is to be able to protect oneself from malicious attacks. Without proper security measures, most computer technology would hinder home users more than such technologies would help. Knowledge of how cyber-attacks operate and protective steps that can be taken to reduce chances of its occurrence are key to increasing these security measures. The purpose of this paper is to inform home users on the importance of identifying and taking preventive steps to avoid cyberattacks. Throughout this paper, many aspects of cyber-attacks will be discuss: what a cyber-attack is, the affects of cyber-attack for home users, different types of cyber-attacks, methodology to prevent such attacks; home users can take to fortify security of their computer.

Keywords: Cyber-attacks, home user, prevention, security, technology.

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