Abstract: The aim of this paper is to identify and discuss the obstacles to the ability of the accounting information systems of Kuwaiti companies to deal with electronic commerce, and then to propose appropriate solutions to overcome the barriers. The study revealed a remarkable decrease in external auditors who have professional certification. The results also showed an agreement regarding the accounting systems and the ability to deal with e-commerce, with a different degree of importance, despite the presence of obstacles to the ability of accounting systems in dealing with different companies.
Abstract: The present study investigated approaches and techniques to enhance strategic management governance and decision making within the framework of a performance-based balanced scorecard. The review of best practices from strategic, program, process, and systems engineering management provided for a holistic approach toward effective outcome-based capability management. One technique, based on factorial experimental design methods, was used to develop an empirical model. This model predicted the degree of capability effectiveness and is dependent on controlled system input variables and their weightings. These variables represent business performance measures, captured within a strategic balanced scorecard. The weighting of these measures enhances the ability to quantify causal relationships within balanced scorecard strategy maps. The focus in this study was on the performance of tangible assets within the scorecard rather than the traditional approach of assessing performance of intangible assets such as knowledge and technology. Tangible assets are represented in this study as physical systems, which may be thought of as being aboard a ship or within a production facility. The measures assigned to these systems include project funding for upgrades against demand, system certifications achieved against those required, preventive maintenance to corrective maintenance ratios, and material support personnel capacity against that required for supporting respective systems. The resultant scorecard is viewed as complimentary to the traditional balanced scorecard for program and performance management. The benefits from these scorecards are realized through the quantified state of operational capabilities or outcomes. These capabilities are also weighted in terms of priority for each distinct system measure and aggregated and visualized in terms of overall state of capabilities achieved. This study proposes the use of interactive controls within the scorecard as a technique to enhance development of alternative solutions in decision making. These interactive controls include those for assigning capability priorities and for adjusting system performance measures, thus providing for what-if scenarios and options in strategic decision-making. In this holistic approach to capability management, several cross functional processes were highlighted as relevant amongst the different management disciplines. In terms of assessing an organization’s ability to adopt this approach, consideration was given to the P3M3 management maturity model.
Abstract: The objective of this study was to investigate the
awareness, knowledge and consumer behavior towards organic
products in Thailand. For this study, a purposive sampling technique
was used to identify a sample group of 2,575 consumers over the age
of 20 years who intended or made purchases from 1) green shops; 2)
supermarkets with branches; and, 3) green markets. A questionnaire
was used for data collection across the country. Descriptive statistics
were used for data analysis. The results showed that more than 92%
of consumers were aware of organic agriculture, but had less
knowledge about it. More than 60% of consumers knew that organic
agriculture production and processing did not allow the use of
chemicals. And about 40% of consumers were confused between the
food safety logo and the certified organic logo, and whether GMO
was allowed in organic agriculture practice or not. In addition, most
consumers perceived that organic agricultural products, good
agricultural practice (GAP) products, agricultural chemicals free
products, and hydroponic vegetable products had the same standard.
In the view of organic consumers, the organic Thailand label was the
most seen and reliable among various organic labels. Less than 3% of
consumers thought that the International Federation of Organic
Agriculture Movements (IFOAM) Global Organic Mark (GOM) was
the most seen and reliable. For the behaviors of organic consumers,
they purchased organic products mainly at the supermarket and green
shop (55.4%), one to two times per month, and with a total
expenditure of about 200 to 400 baht each time. The main reason for
buying organic products was safety and free from agricultural
chemicals. The considered factors in organic product selection were
price (29.5%), convenience (22.4%), and a reliable certification
system (21.3%). The demands for organic products were mainly rice,
vegetables and fruits. Processed organic products were relatively
small in quantity.
Abstract: One of the major problems facing education in Nigeria is the provision of quality Science and Technology education. Inadequate teaching facilities, non-usage of innovative teaching strategies, ineffective classroom management, lack of students’ motivation and poor integration of ICT has resulted in the increase in percentage of students who failed Basic Science and Technology in Junior Secondary Certification Examination for National Examination Council in Nigeria. To address these challenges, the Federal Government came up with a road map on education. This was with a view of enhancing quality education through integration of modern technology into teaching and learning, enhancing quality assurance through proper monitoring and introduction of innovative methods of teaching. This led the researcher to investigate how MOODLE LMS could be used to enhance students’ learning outcomes in BST. A sample of 120 students was purposively selected from four secondary schools in Ogbomoso. The experimental group was taught using MOODLE LMS, while the control group was taught using the conventional method. Data obtained were analyzed using mean, standard deviation and t-test. The result showed that MOODLE LMS was an effective learning platform in teaching BST in junior secondary schools (t=4.953, P
Abstract: This paper presents the effect of installation of cylindrical external store on the performance, stability, control and handling qualities of light transport category aircraft. A pair of long cylindrical store was installed symmetrically on either side of the fuselage (port and starboard) ahead of the wing and below the fuselage bottom surface running below pilot and co-pilot window. The cylindrical store was installed as hanging from aircraft surface through specially designed brackets. The adjoining structure was sufficiently reinforced for bearing aerodynamic loads. The length to diameter ratio of long cylindrical store was ~20. Based on academic studies and flow simulation analysis, a considerable detrimental effect on single engine second segment climb performance was found which was later validated through extensive flight testing exercise. The methodology of progressive flight envelope opening was adopted. The certification was sought from Regional airworthiness authorities and for according approval.
Abstract: Environmental concerns about the scarcity of marine
resources are critical driving forces for firms aiming to prepare their
supply chains for sustainability. Building on previous work, this
paper highlights the implementation of good practices geared towards
sustainable operations in the seafood department, which were
pursued in an exploratory retailer case. Outcomes of the adopted
environmentally and socially acceptable fish retailing strategies,
ranged from traceability, to self-certification and eco-labelling. The
consequences for business were, as follows: stronger collaboration
and trust across the chain of custody, improvement of sponsors’
image and of consumers’ loyalty and, progress in the Greenpeace
retailers’ evaluation ranking.
Abstract: Contracting authorities in the public sector are
obligated to apply the principles provided for in the Polish law for the
evaluation and selection of contractors. In order to analyse the
methods of contractors selecting applied in practice by public clients,
the notices of contract award results for construction works were
analysed. The analysis shows that the procedure selected more and
more often is open competitive bidding, where the assessment of the
competence of contractors is not very precise, as well as noncompetitive
bidding, i.e. single source procurement. The share of
procurement procedures, where the only criterion is price, is
increasing. The solution to the problems existing here might be the
introduction of one of the forms of pre-selection of contractors. The
article also briefly discusses verification systems for companies
applying for public contracts used in EU countries.
Abstract: One of the most essential issues in software products is to maintain it relevancy to the dynamics of the user’s requirements and expectation. Many studies have been carried out in quality aspect of software products to overcome these problems. Previous software quality assessment models and metrics have been introduced with strengths and limitations. In order to enhance the assurance and buoyancy of the software products, certification models have been introduced and developed. From our previous experiences in certification exercises and case studies collaborating with several agencies in Malaysia, the requirements for user based software certification approach is identified and demanded. The emergence of social network applications, the new development approach such as agile method and other varieties of software in the market have led to the domination of users over the software. As software become more accessible to the public through internet applications, users are becoming more critical in the quality of the services provided by the software. There are several categories of users in web-based systems with different interests and perspectives. The classifications and metrics are identified through brain storming approach with includes researchers, users and experts in this area. The new paradigm in software quality assessment is the main focus in our research. This paper discusses the classifications of users in web-based software system assessment and their associated factors and metrics for quality measurement. The quality model is derived based on IEEE structure and FCM model. The developments are beneficial and valuable to overcome the constraints and improve the application of software certification model in future.
Abstract: Despite all the hype about green building, many developers are still resistant to the idea of building green due to the common perception that green building construction is expensive. This contradicts with scholarly findings that identify only a marginal cost premium or none at all given that green design is considered during the design process and planning stage. Nevertheless, cost implications continue to become an issue when deciding to build green. The planning stage is of strategic importance as decisions made at this early stage would influence the project cost thereafter. Using analysis of existing literature, the paper identifies six elements of soft cost that are considered in the planning stage. The elements include consultants, green building consultant, certification, commissioning, market, and tax. Out of the six elements, commissioning represents the bulk of soft cost for buildings seeking green certification. The study concluded that, although hard cost may have a bigger impact on the project cost, but soft cost is the hidden cost which people tend to ignore. Poor consideration of soft cost during planning stage may lead to over-realistic expectations and ultimately, overlooked cost additions.
Abstract: Currently, a large number of license activities (Early
Site Permits, Combined Operating License, reactor certifications,
etc.), are pending for review before the United States Nuclear
Regulatory Commission (US NRC). Much of the senior staff at the
NRC is now committed to these review and licensing actions. To
address this additional workload, the NRC has recruited a large
number of new Regulatory Staff for dealing with these and other
regulatory actions such as the US Fleet of Research and Test Reactors
(RTRs). These reactors pose unusual demands on Regulatory Staff
since the US Fleet of RTRs, although few (32 Licensed RTRs as of
2010), they represent a broad range of reactor types, operations, and
research and training aspects that nuclear reactor power plants (such
as the 104 LWRs) do not pose. The NRC must inspect and regulate
all these facilities. This paper addresses selected training topics and
regulatory activities providedNRC Inspectors for RTRs.
Abstract: Since IEC61850 substation communication standard represents the trend to develop new generations of Substation Automation System (SAS), many IED manufacturers pursue this technique and apply for KEMA. In order to put on the market to meet customer demand as fast as possible, manufacturers often apply their products only for basic environment standard certification but claim to conform to IEC61850 certification. Since verification institutes generally perform verification tests only on specific IEDs of the manufacturers, the interoperability between all certified IEDs cannot be guaranteed. Therefore the interoperability between IEDs from different manufacturers needs to be tested. Based upon the above reasons, this study applies the definitions of the information models, communication service, GOOSE functionality and Substation Configuration Language (SCL) of the IEC61850 to build the concept of communication protocols, and build the test environment. The procedures of the test of the data collection and exchange of the P2P communication mode and Client / Server communication mode in IEC61850 are outlined as follows. First, test the IED GOOSE messages communication capability from different manufacturers. Second, collect IED data from each IED with SCADA system and use HMI to display the SCADA platform. Finally, problems generally encountered in the test procedure are summarized.
Abstract: Nowadays there is a growing environmental concern
and the business communities have slowly started recognising
environmental protection and sustainable utilization of natural
resources into their marketing strategies. This paper discusses the
various Ecolabeling and Certification Systems developed world
over to regulate and introduce Fair Trade in Ornamental Fish
Industry. Ecolabeling and green certification are considered as part
of these strategies implemented partly out of compulsion from the
National and International Regulatory Bodies and Environmental
Movements. All the major markets of ornamental fishes like
European Union, USA and Japan have started putting restrictions on
the trade to impose ecolabeling as a non tariff barrier like the one
imposed on seafood and aqua cultured products. A review was done
on the available Ecolabeling and Green Certification Schemes
available at local, national and international levels for fisheries
including aquaculture and ornamental fish trade and to examine the
success and constraints faced by these schemes during its
implementation. The primary downside of certification is the
multiplicity of ecolabels and cost incurred by applicants for
certification, costs which may in turn be passed on to consumers.
The studies reveal serious inadequacies in a number of ecolabels
and cast doubt on their overall contribution to effective fisheries
management and sustainability. The paper also discusses the
inititive taken in India to develop guidelines for Green Certification
of Fresh water ornamental fishes.
Abstract: On existing online shopping on the web, SSL and
password are usually used to achieve the secure trades. SSL shields
communication from the third party who is not related with the trade,
and indicates that the trader's web site is authenticated by one of the
certification authority. Password certifies a customer as the same
person who has visited the trader's web site before, and protects the
customer's privacy such as what the customer has bought on the site.
However, there is no forensics for the trades in those cased above.
With existing methods, no one can prove what is ordered by
customers, how many products are ordered and even whether
customers have ordered or not. The reason is that the third party has to
guess what were traded with logs that are held by traders and by
customers. The logs can easily be created, deleted and forged since
they are electronically stored. To enhance security with digital
forensics for electronic commerce on the web, I indicate a secure
method with cellular phones.
Abstract: In this paper, algorithm estimating the blood pressure
was proposed using the pulse transit time (PTT) as a more convenient
method of measuring the blood pressure. After measuring ECG and
pressure pulse, and photoplethysmography, the PTT was calculated
from the acquired signals. Thereafter, the system to indirectly measure
the systolic pressure and the diastolic pressure was composed using
the statistic method. In comparison between the blood pressure
indirectly measured by proposed algorithm estimating the blood
pressure and real blood pressure measured by conventional
sphygmomanometer, the systolic pressure indicates the mean error of
±3.24mmHg and the standard deviation of 2.53mmHg, while the
diastolic pressure indicates the satisfactory result, that is, the mean
error of ±1.80mmHg and the standard deviation of 1.39mmHg. These
results are satisfied with the regulation of ANSI/AAMI for
certification of sphygmomanometer that real measurement error value
should be within the mean error of ±5mmHg and the standard
deviation of 8mmHg. These results are suggest the possibility of
applying to portable and long time blood pressure monitoring system
hereafter.
Abstract: The activities which are mostly related to the environmental performance need to be pointed, especially how logistics systems influence on environmental performance. This paper analyses how company could lead the initiative in this area by incorporating environmental management principles into their daily activities. The analysis is based on literature review about logistics and environment, the information from company R website as well as face-to-face interviews. A case study is given to show how they can turn practices into green while simultaneously meet the efficiency objectives. The research results show that the adoption of EMS and ISO 14001 certification is an effective tool for the logistics management. Such practices simultaneously reduce the negative contribute to better company performance. The results also show that the emissions to air and water, and energy consumption are the main logistics impacts to the environment.
Abstract: Government of Indonesia held a certification program to enhance the professionalism of teachers by using portfolio assessment. This research discusses about the effectiveness of certification programs to enhance the professionalism of teacher in Indonesia. Portfolio assessment method has drawbacks. The certified teachers do not show significant performance improvement. Therefore, the government changes the portfolio assessment method to the education and training for teachers.
Abstract: This paper presents a watermarking protocol able to
solve the well-known “customer-s right problem" and “unbinding
problem". In particular, the protocol has been purposely designed
to be adopted in a web context, where users wanting to buy digital
contents are usually neither provided with digital certificates issued
by certification authorities (CAs) nor able to autonomously perform
specific security actions. Furthermore, the protocol enables users to
keep their identities unexposed during web transactions as well as
allows guilty buyers, i.e. who are responsible distributors of illegal
replicas, to be unambiguously identified. Finally, the protocol has
been designed so that web content providers (CPs) can exploit
copyright protection services supplied by web service providers (SPs)
in a security context. Thus, CPs can take advantage of complex
services without having to directly implement them.
Abstract: Certifications such as the Passive House Standard aim to reduce the final space heating energy demand of residential buildings. Space conditioning, notably heating, is responsible for nearly 70% of final residential energy consumption in Europe. There is therefore significant scope for the reduction of energy consumption through improvements to the energy efficiency of residential buildings. However, these certifications totally overlook the energy embodied in the building materials used to achieve this greater operational energy efficiency. The large amount of insulation and the triple-glazed high efficiency windows require a significant amount of energy to manufacture. While some previous studies have assessed the life cycle energy demand of passive houses, including their embodied energy, these rely on incomplete assessment techniques which greatly underestimate embodied energy and can lead to misleading conclusions. This paper analyses the embodied and operational energy demands of a case study passive house using a comprehensive hybrid analysis technique to quantify embodied energy. Results show that the embodied energy is much more significant than previously thought. Also, compared to a standard house with the same geometry, structure, finishes and number of people, a passive house can use more energy over 80 years, mainly due to the additional materials required. Current building energy efficiency certifications should widen their system boundaries to include embodied energy in order to reduce the life cycle energy demand of residential buildings.
Abstract: The aim of the study was to investigate whether there
is the promotion of product ecodesign measures as a result of
adopting ISO 14001 certification in manufacturing companies in the
Republic of Slovenia. Companies gave the most of their product
development attention to waste and energy reduction during
manufacturing process and reduction of material consumption per
unit of product. Regarding the importance of different ecodesign
criteria reduction of material consumption per unit of product was
reported as the most important criterion. Less attention is paid to endof-
life issues considering recycling or packaging. Most
manufacturing enterprises considered ISO 14001 standard as a very
useful tool or at least a useful tool helping them to accelerate and
establish product ecodesign activities. Two most frequently
considered ecodesign drivers are increased competitive advantage
and legal requirements and two most important barriers are high
development costs and insufficient market demand.
Abstract: Green buildings have been commonly cited to be more
expensive than conventional buildings. However, limited research
has been conducted to clearly identify elements that contribute to this
cost differential. The construction cost of buildings can be typically
divided into “hard" costs and “soft" cost elements. Using a review
analysis of existing literature, the study identified six main elements
in green buildings that contribute to the general cost elements that are
“soft" in nature. The six elements found are insurance, developer-s
experience, design cost, certification, commissioning and energy
modeling. Out of the six elements, most literatures have highlighted
the increase in design cost for green design as compared to
conventional design due to additional architectural and engineering
costs, eco-charettes, extra design time, and the further need for a
green consultant. The study concluded that these elements of soft cost
contribute to the green premium or cost differential of green
buildings.