Abstract: In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Abstract: For a given specific problem an efficient algorithm has been the matter of study. However, an alternative approach orthogonal to this approach comes out, which is called a reduction. In general for a given specific problem this reduction approach studies how to convert an original problem into subproblems. This paper proposes a formal modeling language to support this reduction approach in order to make a solver quickly. We show three examples from the wide area of learning problems. The benefit is a fast prototyping of algorithms for a given new problem. It is noted that our formal modeling language is not intend for providing an efficient notation for data mining application, but for facilitating a designer who develops solvers in machine learning.
Abstract: Virtualization and high performance computing have been discussed from a performance perspective in recent publications. We present and discuss a flexible and efficient approach to the management of virtual clusters. A virtual machine management tool is extended to function as a fabric for cluster deployment and management. We show how features such as saving the state of a running cluster can be used to avoid disruption. We also compare our approach to the traditional methods of cluster deployment and present benchmarks which illustrate the efficiency of our approach.
Abstract: Due to the rise of aging population, effective utilization
of healthcare resources has become an important issue. With the
advance of ICT technology, the application of tele-healthcare service
has received more attention than ever. The main purpose of this
research is to investigate how to conduct innovative design for
tele-healthcare service based on user-s perspectives. First, the
healthcare service blueprint was used to describe the processes
of tele-healthcare service delivery, and then construct PZB service
quality gap model based on the literature and practitioners-
interviews. Next, TRIZ theory is applied to implement service
innovation. We found the proposed service innovation procedures can
effectively improve the quality of service design.
Abstract: Anti-money laundering is commonly recognized as a
set of procedures, laws or regulations designed to reduce the practice
of generating income through illegal actions. In Malaysia, the
government and law enforcement agencies have stepped up their
capacities and efforts to curb money laundering since 2001. One of
these measures was the enactment of the Anti-Money Laundering
Act (AMLA) in 2001. The implementation costs on anti-money
laundering requirements (AMLR) can be burdensome to those who
are involved in enforcing them. The objective of this paper is to
explore the perceived effectiveness of AMLR from the enforcement
agencies- perspective. This is a preliminary study whose findings
will help to give direction for further AML research in Malaysia. In
addition, the results of this study provide empirical evidences on the
perceived effectiveness of AMLR prior to further investigations on
barriers and improvements of the implementation of the anti-money
laundering regime in Malaysia.
Abstract: Contact centres have been exemplars of scientific management in the discipline of operations management for more than a decade now. With the movement of industries from a resource based economy to knowledge based economy businesses have started to realize the customer eccentricity being the key to sustainability amidst high velocity of the market. However, as technologies have converged and advanced, so have the contact centres. Contact Centres have redirected the supply chains and the concept of retailing is highly diminished due to over exaggeration of cost reduction strategies. In conditions of high environmental velocity together with services featuring considerable information intensity contact centres will require up to date and enlightened agents to satisfy the demands placed upon them by those requesting their services. In this paper we examine salient factors such as Power Distance, Knowledge structures and the dynamics of job specialisation and enlargement to suggest critical success factors in the domain of contact centres.
Abstract: This study develops a relation to explore the factors influencing management and technology capabilities in strategic alliances. Alliances between firms are recognizing increasingly popular as a vehicle to create and extract greater value from the market. Firm’s alliance can be described as the collaborative problem solving process to solve problems jointly. This study starts from research questions what factors of firm’s management and technology characteristics affect performance of firms which are formed alliances. In this study, we investigated the effect of strategic alliances on company performance. That is, we try to identify whether firms made an alliance with other organizations are differed by characteristics of management and technology. And we test that alliance type and alliance experiences moderate the relationship between firm’s capabilities and its performance. We employ problem-solving perspective and resource-based view perspective to shed light on this research questions. The empirical work is based on the Survey of Business Activities conducted from2006 to 2008 by Statistics Korea. We verify correlations between to point out that these results contribute new empirical evidence on the effect of strategic alliances on company performance.
Abstract: The African Diaspora in Singapore (and larger Asia)
is a topic that has received little scholarly attention and research. This
exploratory study will analyze the changing identity of Africans
throughout the process of cultural adaptation in Singapore. For the
focus of this study, “black Africans" will be defined as any black
Africans from sub-Saharan Africa who have lived in Singapore for at
least six months. The dialectic relationship between Singaporean
conceptions of black African identity and African self-consciousness
will be analyzed from the perspective of black Africans so as to
evaluate the impact of intercultural discourse on the evolution of the
African identity in Singapore.
Abstract: The effect of flakes from biologically activated hullless barley grain and malt extract on microbiological safety of yoghurt was studied. Pasteurized milk, freeze-dried yoghurt culture YF-L811 (Chr. Hansen, Denmark), flakes from biologically activated hull-less barley grain (Latvia) and malt extract (Ilgezeem, Latvia) were used for experiments. Yoghurt samples with flakes from biologically activated hull-less barley grain and malt extract were analyzed for total plate count of mesophylic aerobic and facultative anaerobic microorganisms, as well yeasts and moulds population during shelflife. Results showed that the changes of pH and titratable acidity affected the concentration of added malt extract. The lowest pH and the highest titratable acidity were determined in samples YFBG5% ME4% and YFBG5% ME6% on the 14th day. The total plate count decreased in all yoghurt samples except sample YFBG5% ME6%, where was determined the increase of microorganisms from 7th till 14th day. The adding of flakes from biologically activated hull-less barley grain in yoghurt samples caused the higher initial content of yeasts and moulds comparing with control. The growth of yeasts and moulds during shelf-life provided the added malt extract in yoghurt samples. Yoghurt enriched with flakes from biologically activated hull-less barley grain and malt extract from a microbiological perspective is safe product.
Abstract: In accordance with environmental impacts contended in Kyoto Protocol, the study aims to explore the different administrative and non-administrative measurements that industrial countries, such as America, German, Japan, Korea, Holland and British take to face with the increasing Global Warming phenomena. By large, these measurements consist of versatile dimensions, including of education and advocating, economical instruments, research developments and instances, restricted instruments, voluntary contacts, exchangeable permit for carbon-release and public investments. The results of discussion for the study are as follows: both economical impacts as well as reformations for nations that are affected via Kyoto Protocol, and human testifying for variables of global surroundings in the age of Kyoto Protocol.
Abstract: The significance of psychology in studying politics
is embedded in philosophical issues as well as behavioural
pursuits. For the former is often associated with Sigmund Freud
and his followers. The latter is inspired by the writings of Harold
Lasswell. Political psychology or psychopolitics has its own
impression on political thought ever since it deciphers the concept
of human nature and political propaganda. More importantly,
psychoanalysis views political thought as a textual content which
needs to explore the latent from the manifest content. In other
words, it reads the text symptomatically and interprets the hidden
truth. This paper explains the paradigm of dream interpretation
applied by Freud. The dream work is a process which has four
successive activities: condensation, displacement, representation
and secondary revision. The texts dealing with political though can
also be interpreted on these principles. Freud's method of dream
interpretation draws its source after the hermeneutic model of
philological research. It provides theoretical perspective and
technical rules for the interpretation of symbolic structures. The
task of interpretation remains a discovery of equivalence of
symbols and actions through perpetual analogies. Psychoanalysis
can help in studying political thought in two ways: to study the text
distortion, Freud's dream interpretation is used as a paradigm
exploring the latent text from its manifest text; and to apply Freud's
psychoanalytic concepts and theories ranging from individual mind
to civilization, religion, war and politics.
Abstract: Whilst there is growing evidence that activity across
the lifespan is beneficial for improved health, there are also many
changes involved with the aging process and subsequently the
potential for reduced indices of health. The nexus between all forms
of health, physical activity and aging is complex and has raised much
interest in recent times due to the realization that a multifaceted
approached is necessary in order to counteract a growing obesity
epidemic. By investigating age based trends within a population
adherring to competitive sport at older ages, further insight might be
gleaned to assist in understanding one of many factors influencing
this relationship. This study evaluated those sport psychological
constructs of health, physical fitness, mental health states, and social
dimension factors in sport that were associated with factors to
participate in sport and physical activity based on responses from the
2009 World Masters Games in Sydney. The sample consisted of
7846 athletes who competed at the games and who completed a 56
item sports participation survey using a 7-point Likert response (1 -
not important to 7 - very important). Questions focuses on factors
thought to promote participation, such as weight control, living
longer, improving mental health (self-esteem, mood states),
improving physical health and factors related to the athlete-s
competitive perspective. The most significant factors related to
participation with this cohort of masters athletes were the socializing
environment of sport, getting physically fit and improving
competitive personal best performances. Strategies to increase
participation in masters sport should focus on these factors as other
factors such as weight loss, improving mental health and living
longer were not identified as important determinates of sports
participation at the World Masters level.
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.
Abstract: This paper proposes a bi-objective model for the
facility location problem under a congestion system. The idea of the
model is motivated by applications of locating servers in bank
automated teller machines (ATMS), communication networks, and so
on. This model can be specifically considered for situations in which
fixed service facilities are congested by stochastic demand within
queueing framework. We formulate this model with two perspectives
simultaneously: (i) customers and (ii) service provider. The
objectives of the model are to minimize (i) the total expected
travelling and waiting time and (ii) the average facility idle-time.
This model represents a mixed-integer nonlinear programming
problem which belongs to the class of NP-hard problems. In addition,
to solve the model, two metaheuristic algorithms including nondominated
sorting genetic algorithms (NSGA-II) and non-dominated
ranking genetic algorithms (NRGA) are proposed. Besides, to
evaluate the performance of the two algorithms some numerical
examples are produced and analyzed with some metrics to determine
which algorithm works better.
Abstract: Building maintenance plays an important role among other activities in building operation. Building defect and damages are part of the building maintenance 'bread and butter' as their input indicated in the building inspection is very much justified, particularly as to determine the building performance. There will be no escape route or short cut from building maintenance work. This study attempts to identify a competitive performance that translates the Critical Success Factor achievements and satisfactorily meet the university-s expectation. The quality and efficiency of maintenance management operation of building depends, to some extent, on the building condition information, the expectation from the university sector and the works carried out for each maintenance activity. This paper reviews the critical success factor in building maintenance management practice for university sectors from four (4) perspectives which include (1) customer (2) internal processes (3) financial and (4) learning and growth perspective. The enhancement of these perspectives is capable to reach the maintenance management goal for a better living environment in university campus.
Abstract: This paper presents an assessment study conducted
among the distance learners in India. Open and distance learning
systems have traveled a long way since its inception and its journey
has witnessed the evolution and adoption of different generations of
technology. This study focuses on the distant learners in India.
Sampling for this study has been derived from the mass enrollment
from Tamil Nadu area, a southern state of India. Learners were
chosen from dual mode universities, private universities, Tamil Nadu
Open University and IGNOU. The main focus of the study is to
examine the coverage and appropriation of students support services
and learning aids. It explores two aspects: the facilities available and
the awareness and use of such services. It includes, self-learning
materials, face-to-face counseling, multimedia learning materials,
website, e-learning, radio and television services etc. While exploring
the student-s perspective on these learning aspects, it is important to
understand the perspectives of the teachers. Two different interests
are visible among the teachers. Majority of the teachers support faceto-
face counseling. However, the young teachers are in favour of
online learning and multimedia supports in teaching. Through the
awareness is somewhat high, the actual participation in online is very
low. This is due to the inadequate infrastructure as well as the
traditional attitudes of the teachers. Still the face-to-face sessions
remain popular than online.
Abstract: It is believed that major account on language diversity must be taken in learning, and especially in learning using ICT. This paper-s objective is to exhibit language and communication barriers in learning, to approach the topic from socioculture and cognitivist perspectives, and to give exploratory solutions of handling such barriers. The review is mainly conducted by approaching the journal Computers & Education, but also an initially broad search was conducted. The results show that not much attention is paid on language and communication barriers in an immediate relation to learning using ICT. The results shows, inter alia, that language and communication barriers are caused because of not enough account is taken on both the individual-s background and the technology.
Abstract: Since its independence in 1962, Algeria has struggled
to establish an educational system tailored to the needs of the
population it may address. Considering the historical connection with
France, Algeria has always looked at the French language as a
cultural imperative until late in the seventies. After the Arabization
policy of 1971 and the socioeconomic changes taking place
worldwide, the use of English as a communicating vehicle started to
gain more space within globalized Algeria. Consequently, disparities
in the use of French started to fade away at the cross-roads leaving
more space to the teaching of English as a second foreign language.
Moreover, the introduction of the Bologna Process and the
European Credit Transfer System in Higher Education has
necessitated some innovations in the design and development of new
curricula adapted to the socioeconomic market. In this paper, I will
try to highlight the important historical dimensions Algeria has taken
towards the implementation of an English language methodology and
to the status it acquired from second foreign language, to first foreign
language to “the language of knowledge and sciences". I will also
propose new pedagogical perspectives for a better treatment of the
English language in order to encourage independent and autonomous
learning.
Abstract: This study attempts to clarify major perspectives of Corporate Social Responsibility (CSR) in the Greek market related to companies that have sufficient CSR. An empirical analysis was undertaken, based on literature review and previous observations and surveys, in order to provide a general analysis of the CSR concept in Greece. The results of Accountability Rating institution were used in order to identify companies that adopt an integrated social responsibility approach. Companies that responded to the survey are both regional and international and belong to different industrial fields. Some of the main survey results reveal: multiple aspects for the CSR concept, weak consensus as regards the importance of stakeholders and benefits from the CSR implementation, the important role of CSR in the decision procedure and CSR practices concerning social issues that affect mostly company-s competitiveness. Sharing companies- experience could address common social issues through CSR best practices and develop new knowledge.
Abstract: The Malaysia Highway Authority (MHA) was
established by the Government in 1980 for the purpose of designing,
constructing and maintaining toll highways in Malaysia that include
the North-South Expressway and the Penang Bridge, which were
procured using the publicly-funded traditional procurement. However
following a recession in the mid 80-s, the operations of these tolledhighways
had been privatized to ensure that their operational services
continue through private financing as a result of long-term
concession agreement concurred between the Malaysian Government
and private operators. The change in the contract strategy for
highway projects in Malaysia would have a great tendency to dictate
a significant risk exposure towards the key parties involved,
particularly the Malaysian Government as project principal, unless
operational risks are clearly identified and managed via appropriate
mitigation measures prior to a contract signing.
This research identifies potential operational risks that have a
possibility to occur in highway projects in Malaysia from the
perspective of public sector clients. Since this research focuses on the
operational risks for highway projects in Malaysia, the initial results
acquired from literature review on the operational risks of highway
projects in some Asian countries are then justified by a number of
key individuals from the MHA through interviews. As a result,
among key operational risks that have possibility to occur in the
highway projects in Malaysia include initial toll-tariff decided by the
Government, traffic congestion, change of road network and overloaded
freight transportation, which could cause damage to the road
surface and hence affecting the operation of a particular highway.