Abstract: The objective of this paper is to present the process of
change in management accounting in Romania, a former communist
country from Eastern Europe. In order to explain this process, we used
the contingency and institutional theories. We focused on the
following directions: the presentation of the scientific context and
motivation of this research and the case study. We presented the state
of the art in the process of change in the management accounting from
the international and national perspective. We also described the
evolution of management accounting in Romania in the context of
economic and political changes. An important moment was the fall of
communism in 1989. This represents a starting point for a new
economic environment and for new management accounting.
Accordingly, we developed a case study which presented this
evolution. The conclusion of our research was that the changes in the
management accounting system of the company analysed occurred in
the same time with the institutionalisation of some elements (e.g.
degree of competition, training and competencies in management
accounting). The management accounting system was modelled by the
contingencies specific to this company (e.g. environment, industry,
strategy).
Abstract: Rapid growth of Information Technologies (IT) has
had huge influence on enterprises, and it has contributed to its
promotion and increasingly extensive use in enterprises. Information
Technologies have to a large extent determined the processes taking
place in an enterprise; what is more, IT development has brought the
need to adopt a brand new approach to human resources management
in an enterprise. The use of IT in human resource management
(HRM) is of high importance due to the growing role of information
and information technologies. The aim of this paper is to evaluate the
use of information technologies in human resources management in
enterprises. These practices will be presented in the following areas:
recruitment and selection, development and training, employee
assessment, motivation, talent management, personnel service.
Results of conducted survey show diversity of solutions applied in
particular areas of human resource management. In the future, further
development in this area should be expected, as well as integration of
individual HRM areas, growing mobile-enabled HR processes and
their transfer into the cloud. Presented IT solutions applied in HRM
are highly innovative, which is of great significance due to their
possible implementation in other enterprises.
Abstract: Software fault prediction models are created by using
the source code, processed metrics from the same or previous version
of code and related fault data. Some company do not store and keep
track of all artifacts which are required for software fault prediction.
To construct fault prediction model for such company, the training
data from the other projects can be one potential solution. Earlier we
predicted the fault the less cost it requires to correct. The training
data consists of metrics data and related fault data at function/module
level. This paper investigates fault predictions at early stage using the
cross-project data focusing on the design metrics. In this study,
empirical analysis is carried out to validate design metrics for cross
project fault prediction. The machine learning techniques used for
evaluation is Naïve Bayes. The design phase metrics of other projects
can be used as initial guideline for the projects where no previous
fault data is available. We analyze seven datasets from NASA
Metrics Data Program which offer design as well as code metrics.
Overall, the results of cross project is comparable to the within
company data learning.
Abstract: The Speexx results revealed four main factors
affecting the success of 190 Thai sophomores as follows: 1) Future
English training should be pursued in applied Speexx development.
2) Thai students didn’t see the benefit of having an Online Language
Training Program. 3) There is a great need to educate the next
generation of learners on the benefits of Speexx within the
community. 4) A great majority of Thai Sophomores didn't know
what Speexx was.
A guideline for self-reliance planning consisted of four aspects: 1)
Development planning: by arranging groups to further improve
English abilities with the Speexx Language Training program and
encourage using Speexx into every day practice. Local communities
need to develop awareness of the usefulness of Speexx and share the
value of using the program among family and friends. 2) Humanities
and Social Science staff should develop skills using this Online
Language Training Program to expand on the benefits of Speexx
within their departments. 3) Further research should be pursued on
the Thai Students progression with Speexx and how it helps them
improve their language skills with Business English. 4) University’s
and Language centers should focus on using Speexx to encourage
learning for any language, not just English.
Abstract: Margin-Based Principle has been proposed for a long
time, it has been proved that this principle could reduce the
structural risk and improve the performance in both theoretical
and practical aspects. Meanwhile, feed-forward neural network is
a traditional classifier, which is very hot at present with a deeper
architecture. However, the training algorithm of feed-forward neural
network is developed and generated from Widrow-Hoff Principle that
means to minimize the squared error. In this paper, we propose
a new training algorithm for feed-forward neural networks based
on Margin-Based Principle, which could effectively promote the
accuracy and generalization ability of neural network classifiers
with less labelled samples and flexible network. We have conducted
experiments on four UCI open datasets and achieved good results
as expected. In conclusion, our model could handle more sparse
labelled and more high-dimension dataset in a high accuracy while
modification from old ANN method to our method is easy and almost
free of work.
Abstract: In Hungary, the society has changed a lot for the past
25 years, and these changes could be detected in educational
situations as well. The number and the intensity of conflicts have
been increased in most fields of life, as well as at schools. Teachers
have difficulties to be able to handle school conflicts. What is more,
the new net generation, generation Z has values and behavioural
patterns different from those of the previous one, which might
generate more serious conflicts at school, especially with teachers
who were mainly socialising in a traditional teacher – student
relationship.
In Hungary, the bill CCIV of 2011 declared the foundation of
Institutes of Teacher Training in higher education institutes. One of
the tasks of the Institutes is to survey the competences and needs of
teachers working in public education and to provide further trainings
and services for them according to their needs and requirements. This
job is supported by the Social Renewal Operative Programs 4.1.2.B.
The professors of a college carried out a questionnaire and surveyed
the needs and the requirements of teachers working in the region.
Based on the results, the professors of the Institute of Teacher
Training decided to meet the requirements of teachers and to launch
short teacher further training courses in spring 2015. One of the
courses is going to focus on school conflict management through
mediation.
The aim of the pilot course is to provide conflict management
techniques for teachers and to present different mediation techniques
to them. The theoretical part of the course (5 hours) will enable
participants to understand the main points and the advantages of
mediation, while the practical part (10 hours) will involve teachers in
role plays to learn how to cope with conflict situations applying
mediation. We hope if conflicts could be reduced, it would influence
school atmosphere in a positive way and the teaching – learning
process could be more successful and effective.
Abstract: This study investigates the use of a time-series of
MODIS NDVI data to identify agricultural land cover change on an
annual time step (2007 - 2012) and characterize the trend. Following
an ISODATA classification of the MODIS imagery to selectively
mask areas not agriculture or semi-natural, NDVI signatures were
created to identify areas cereals and vineyards with the aid of
ancillary, pictometry and field sample data for 2010. The NDVI
signature curve and training samples were used to create a decision
tree model in WEKA 3.6.9 using decision tree classifier (J48)
algorithm; Model 1 including ISODATA classification and Model 2
not. These two models were then used to classify all data for the
study area for 2010, producing land cover maps with classification
accuracies of 77% and 80% for Model 1 and 2 respectively. Model 2
was subsequently used to create land cover classification and change
detection maps for all other years. Subtle changes and areas of
consistency (unchanged) were observed in the agricultural classes
and crop practices. Over the years as predicted by the land cover
classification. Forty one percent of the catchment comprised of
cereals with 35% possibly following a crop rotation system.
Vineyards largely remained constant with only one percent
conversion to vineyard from other land cover classes.
Abstract: During the post-Civil War era, the city of Nashville,
Tennessee, had the highest mortality rate in the United States. The
elevated death and disease rates among former slaves were
attributable to lack of quality healthcare. To address the paucity of
healthcare services, Meharry Medical College, an institution with the
mission of educating minority professionals and serving the
underserved population, was established in 1876.
Purpose: The social ecological framework and partial least squares
(PLS) path modeling were used to quantify the impact of
socioeconomic status and adverse health outcome on primary care
professionals serving the disadvantaged community. Thus, the study
results could demonstrate the accomplishment of the College’s
mission of training primary care professionals to serve in underserved
areas.
Methods: Various statistical methods were used to analyze alumni
data from 1975 – 2013. K-means cluster analysis was utilized to
identify individual medical and dental graduates in the cluster groups
of the practice communities (Disadvantaged or Non-disadvantaged
Communities). Discriminant analysis was implemented to verify the
classification accuracy of cluster analysis. The independent t-test was
performed to detect the significant mean differences of respective
clustering and criterion variables. Chi-square test was used to test if
the proportions of primary care and non-primary care specialists are
consistent with those of medical and dental graduates practicing in
the designated community clusters. Finally, the PLS path model was
constructed to explore the construct validity of analytic model by
providing the magnitude effects of socioeconomic status and adverse
health outcome on primary care professionals serving the
disadvantaged community.
Results: Approximately 83% (3,192/3,864) of Meharry Medical
College’s medical and dental graduates from 1975 to 2013 were
practicing in disadvantaged communities. Independent t-test confirmed the content validity of the cluster analysis model. Also, the
PLS path modeling demonstrated that alumni served as primary care
professionals in communities with significantly lower socioeconomic
status and higher adverse health outcome (p < .001). The PLS path
modeling exhibited the meaningful interrelation between primary
care professionals practicing communities and surrounding
environments (socioeconomic statues and adverse health outcome),
which yielded model reliability, validity, and applicability.
Conclusion: This study applied social ecological theory and
analytic modeling approaches to assess the attainment of Meharry
Medical College’s mission of training primary care professionals to
serve in underserved areas, particularly in communities with low
socioeconomic status and high rates of adverse health outcomes. In
summary, the majority of medical and dental graduates from Meharry
Medical College provided primary care services to disadvantaged
communities with low socioeconomic status and high adverse health
outcome, which demonstrated that Meharry Medical College has
fulfilled its mission. The high reliability, validity, and applicability of
this model imply that it could be replicated for comparable
universities and colleges elsewhere.
Abstract: In the past few years, the amount of malicious software
increased exponentially and, therefore, machine learning algorithms
became instrumental in identifying clean and malware files through
(semi)-automated classification. When working with very large
datasets, the major challenge is to reach both a very high malware
detection rate and a very low false positive rate. Another challenge
is to minimize the time needed for the machine learning algorithm to
do so. This paper presents a comparative study between different
machine learning techniques such as linear classifiers, ensembles,
decision trees or various hybrids thereof. The training dataset consists
of approximately 2 million clean files and 200.000 infected files,
which is a realistic quantitative mixture. The paper investigates the
above mentioned methods with respect to both their performance
(detection rate and false positive rate) and their practicability.
Abstract: Availability of different genetic tests after completion
of Human Genome Project increases the physicians’ responsibility to
keep themselves update on the potential implementation of these
genetic tests in their daily practice. However, due to numbers of
barriers, still many of physicians are not either aware of these tests or
are not willing to offer or refer their patients for genetic tests. This
study was conducted an anonymous, cross-sectional, mailed-based
survey to develop a primary data of Malaysian physicians’ level of
knowledge and perception of gene profiling. Questionnaire had 29
questions. Total scores on selected questions were used to assess the
level of knowledge. The highest possible score was 11. Descriptive
statistics, one way ANOVA and chi-squared test was used for
statistical analysis. Sixty three completed questionnaires were
returned by 27 general practitioners (GPs) and 36 medical specialists.
Responders’ age ranges from 24 to 55 years old (mean 30.2 ± 6.4).
About 40% of the participants rated themselves as having poor level
of knowledge in genetics in general whilst 60% believed that they
have fair level of knowledge; however, almost half (46%) of the
respondents felt that they were not knowledgeable about available
genetic tests. A majority (94%) of the responders were not aware of
any lab or company which is offering gene profiling services in
Malaysia. Only 4% of participants were aware of using gene profiling
for detection of dosage of some drugs. Respondents perceived greater
utility of gene profiling for breast cancer (38%) compared to the
colorectal familial cancer (3%). The score of knowledge ranged from
2 to 8 (mean 4.38 ± 1.67). Non- significant differences between score
of knowledge of GPs and specialists were observed, with score of
4.19 and 4.58 respectively. There was no significant association
between any demographic factors and level of knowledge. However,
those who graduated between years 2001 to 2005 had higher level of
knowledge. Overall, 83% of participants showed relatively high level
of perception on value of gene profiling to detect patient’s risk of
disease. However, low perception was observed for both statements
of using gene profiling for general population in order to alter their
lifestyle (25%) as well as having the full sequence of a patient
genome for the purpose of determining a patient’s best match for
treatment (18%). The lack of clinical guidelines, limited provider
knowledge and awareness, lack of time and resources to educate
patients, lack of evidence-based clinical information and cost of tests
were the most barriers of ordering gene profiling mentioned by
physicians. In conclusion Malaysian physicians who participate in
this study had mediocre level of knowledge and awareness in gene
profiling. The low exposure to the genetic questions and problems
might be a key predictor of lack of awareness and knowledge on
available genetic tests. Educational and training workshop might be useful in helping Malaysian physicians incorporate genetic profiling
into practice for eligible patients.
Abstract: The safety and health performances aspects of a building are the most challenging aspect of facility management. It requires a deep understanding by the building managers on the factors that contribute to health and safety performances. This study attempted to develop an explanatory architectural safety performance model for stratified low-cost housing in Malaysia. The proposed Building Safety and Health Performance (BSHP) model was tested empirically through a survey on 308 construction practitioners using partial least squares (PLS) and structural equation modelling (SEM) tool. Statistical analysis results supports the conclusion that architecture, building services, external environment, management approaches and maintenance management have positive influence on safety and health performance of stratified low-cost housing in Malaysia. The findings provide valuable insights for construction industry to introduce BSHP model in the future where the model could be used as a guideline for training purposes of managers and better planning and implementation of building management.
Abstract: This study examined how individuals in their
respective teams contributed to innovation performance besides
defining the term of innovation in their own respective views. This
study also identified factors that motivated University staff to
contribute to the innovation products. In addition, it examined
whether there is a significant relationship between professional
training level and the length of service among university staff
towards innovation and to what extent do the two variables
contributed towards innovative products. The significance of this
study is that it revealed the strengths and weaknesses of the
university staff when contributing to innovation performance.
Stratified-random sampling was employed to determine the samples
representing the population of lecturers in the study, involving 123
lecturers in one of the local universities in Malaysia. The method
employed to analyze the data is through categorizing into themes for
the open-ended questions besides using descriptive and inferential
statistics for the quantitative data. This study revealed that two types
of definition for the term “innovation” exist among the university
staff, namely, creation of new product or new approach to do things
as well as value-added creative way to upgrade or improve existing
process and service to be more efficient. This study found that the
most prominent factor that propels them towards innovation is to
improve the product in order to benefit users, followed by selfsatisfaction
and recognition. This implies that the staff in the
organization viewed the creation of innovative products as a process
of growth to fulfill the needs of others and also to realize their
personal potential. This study also found that there was only a
significant relationship between the professional training level and
the length of service of 4 - 6 years among the university staff. The
rest of the groups based on the length of service showed that there
was no significant relationship with the professional training level
towards innovation. Moreover, results of the study on directional
measures depicted that the relationship for the length of service of 4-
6 years with professional training level among the university staff is
quite weak. This implies that good organization management lies on
the shoulders of the key leaders who enlighten the path to be
followed by the staff.
Abstract: Long Distance Truck Drivers (LDTDs) have been
found to be a high risk group in the spread of HIV/AIDS globally;
perhaps, due to their high Sexual Risk Behaviours (SRBs).
Interventions for reducing SRBs in trucking population have not been
fully exploited. A quasi-experimental control group pretest-posttest
design was used to assess the efficacy of psycho-education and
behavioural skills training in reducing SRBs among LDTDs. Sixteen
drivers rivers were randomly assigned into either experimental or
control groups using balloting technique. Questionnaire was used as
an instrument for data collection. Repeated measures t-test and
independent t-test were used to test hypotheses. Intervention had
significant effect on the SRBs among LDTDs at post-test (t{7}=
6.01, p
Abstract: A model was constructed to predict the amount of
solar radiation that will make contact with the surface of the earth in
a given location an hour into the future. This project was supported
by the Southern Company to determine at what specific times during
a given day of the year solar panels could be relied upon to produce
energy in sufficient quantities. Due to their ability as universal
function approximators, an artificial neural network was used to
estimate the nonlinear pattern of solar radiation, which utilized
measurements of weather conditions collected at the Griffin, Georgia
weather station as inputs. A number of network configurations and
training strategies were utilized, though a multilayer perceptron with
a variety of hidden nodes trained with the resilient propagation
algorithm consistently yielded the most accurate predictions. In
addition, a modeled direct normal irradiance field and adjacent
weather station data were used to bolster prediction accuracy. In later
trials, the solar radiation field was preprocessed with a discrete
wavelet transform with the aim of removing noise from the
measurements. The current model provides predictions of solar
radiation with a mean square error of 0.0042, though ongoing efforts
are being made to further improve the model’s accuracy.
Abstract: In the past researchers have questioned the
effectiveness of ethics training in higher education. Also, there are
observations that support the view that ethical behaviour (range of
actions)/ethical decision making models used in the past make use of
vignettes to explain ethical behaviour. The understanding remains in
the perspective that these vignettes play a limited role in determining
individual intentions and not actions. Some authors have also agreed
that there are possibilities of differences in one’s intentions and
actions. This paper makes an attempt to fill those gaps by evaluating
real actions rather than intentions. In a way this study suggests the
use of an experiential methodology to explore Berlo’s model of
communication as an action along with orchestration of various
principles. To this endeavor, an attempt was made to use
conversational analysis in the pursuance of evaluating ethical
decision making behaviour among students and middle level
managers. The process was repeated six times with the set of an
average of 15 participants. Similarities have been observed in the
behaviour of students and middle level managers that calls for
understanding that both the groups of individuals have no cognizance
of their actual actions. The deliberations derived out of conversation
were taken a step forward for meta-ethical evaluations to portray a
clear picture of ethical behaviour among participants. This study
provides insights for understanding demonstrated unconscious human
behaviour which may fortuitously be termed both ethical and
unethical.
Abstract: The effects of hypertension are often lethal thus its
early detection and prevention is very important for everybody. In
this paper, a neural network (NN) model was developed and trained
based on a dataset of hypertension causative parameters in order to
forecast the likelihood of occurrence of hypertension in patients. Our
research goal was to analyze the potential of the presented NN to
predict, for a period of time, the risk of hypertension or the risk of
developing this disease for patients that are or not currently
hypertensive. The results of the analysis for a given patient can
support doctors in taking pro-active measures for averting the
occurrence of hypertension such as recommendations regarding the
patient behavior in order to lower his hypertension risk. Moreover,
the paper envisages a set of three example scenarios in order to
determine the age when the patient becomes hypertensive, i.e.
determine the threshold for hypertensive age, to analyze what
happens if the threshold hypertensive age is set to a certain age and
the weight of the patient if being varied, and, to set the ideal weight
for the patient and analyze what happens with the threshold of
hypertensive age.
Abstract: Innovation plays an important role in economic
growth and development. Evolutionary economics has entrepreneurs
at the centre of the innovation system, but includes all other
participants as contributors to the performance of the innovation
system. Education and training institutions, one of the participants in
the innovation system, contributes in different ways to human capital.
The gap in literature on the competence building as part of human
capital in the analysis of innovation systems is addressed in this
paper. The Mpumalanga Province of South Africa is used as a case
study. It was found that the absence of a university, the level of
education, the quality and performance in the education sector and
the condition of the education infrastructure have not been conducive
to learning.
Abstract: MSMEs are regarded as the sunrise sector of the
Indian economy in view of its large potential for growth and likely
socio economic impact specifically on employment and income
generation. In today’s competitive business environment, global
competition forces companies to continuously seek ways of
improving their products and services. The pressure on organizations
to adapt to new technologies and external threats requires
resourcefulness, creativity and innovation. Market has become more
open, competitive and customers more demanding. Without
continuous technology innovation, no organization can ever remain
competitive. Innovations reflect a critical way in which organizations
respond to either technological or market challenges. The need of the
market is to deliver high quality products through continuous
changing in features in product, improve existing products, reduce
their cost, and improve employee skills, training, technology
infrastructure and financial policies. Therefore, the key factor of
organization’s ability to change is innovation. The study presents a
detailed review of literature on the role of technology innovation in
improving manufacturing performance of industries.
Abstract: The purpose of this study is to investigate the kinematic
characteristics and differences of the snatch barbell trajectory of 53 kg
class female weight lifters. We take the 2014 Taiwan College Cup
players as examples, and tend to make kinematic applications through
the proven weightlifting barbell track system. The competition videos
are taken by consumer camcorder with a tripod which set up at the side
of the lifter. The results will be discussed in three parts, the first part is
various lifting phase, the second part is the compare lifting between
success and unsuccessful, and the third part is to compare the
outstanding player with the general. Conclusion through the barbell
can be used to observe the trajectories of our players lifting the usual
process cannot be observed in the presence of malfunction or habits, so
that the coach can find the problem and guide the players more
accurately. Our system can be applied in practice and competition to
increase the resilience of the lifter on the field.
Abstract: Paints are the most widely used methods of protection
against atmospheric corrosion of metals. The aim of this work was to
determine the protective performance of epoxy coating against sea
water before and after damage.
Investigations are conducted using stationary and non-stationary
electrochemical tools such as electrochemical impedance
spectroscopy has allowed us to characterize the protective qualities of
these films. The application of the EIS on our damaged in-situ
painting shows the existence of several capacitive loops which is an
indicator of the failure of our tested paint. Microscopic analysis
(micrograph) helped bring essential elements in understanding the
degradation of our paint condition and immersion training corrosion
products.