Abstract: MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.
Abstract: The social force model which belongs to the
microscopic pedestrian studies has been considered as the supremacy
by many researchers and due to the main feature of reproducing the
self-organized phenomena resulted from pedestrian dynamic. The
Preferred Force which is a measurement of pedestrian-s motivation to
adapt his actual velocity to his desired velocity is an essential term on
which the model was set up. This Force has gone through stages of
development: first of all, Helbing and Molnar (1995) have modeled
the original force for the normal situation. Second, Helbing and his
co-workers (2000) have incorporated the panic situation into this
force by incorporating the panic parameter to account for the panic
situations. Third, Lakoba and Kaup (2005) have provided the
pedestrians some kind of intelligence by incorporating aspects of the
decision-making capability. In this paper, the authors analyze the
most important incorporations into the model regarding the preferred
force. They make comparisons between the different factors of these
incorporations. Furthermore, to enhance the decision-making ability
of the pedestrians, they introduce additional features such as the
familiarity factor to the preferred force to let it appear more
representative of what actually happens in reality.
Abstract: Internet today has a huge impact on all aspects of life,
and also in the area of the broader context of democracy, politics and
politicians. If democracy is freedom of choice, there are a number of
conditions that can ensure in practice the freedom to be achieved and
realized. These preconditions must be achieved regardless of the
manner of voting. The key contribution of ICT to achieve freedom of
choice is that technology enables the correlation of the citizens and
elected representatives on the better way than it was possible without
the Internet. In this sense, we can say that the Internet and ICT are
changing significantly, and potentially improving the environment in
which democratic processes are taking place. This paper aims to
describe trends in use of ICT in democratic processes, and analyzes
the challenges for implementation of e-Democracy in Montenegro
Abstract: Being creative in an educational environment, such as in the university, has many times been downplayed by bureaucracy, human inadequacy and physical hindrance. These factors control, stifle and subsequently condemn this natural phenomenon which is normally exuded by the tertiary community. If taken in a positive light, creativity has always led to many new discoveries and inventions. These creations are then gradually developed for the university reputation and achievements, in all fields of studies from the sciences to the humanities. This paper attempts to explore, through more than twenty years of observation, issues that stifle the university citizenry – academicians and students- – creativity. It also scrutinizes how enhancement of such creativity can be further supported by bureaucracy simplicity, encouraging and developing human potential and constructing uncompromising physical infrastructure and administrative support. These ideals – all of which can help to promote creativity, increases the productivity of the university community in aspects of teaching, research, publication, innovation and commercialization; be it at national as well as at international arena for the good of human and societal growth and development. This discursive presentation hopes to address another issue on promoting university community creativity through several deliverables which require cooperation from every quarter of the institution so that being creative continues to be promoted for sustainable human capital growth and development of the country, if not, the global community.
Abstract: Most people know through experience and intuition what the word „sport“ means. Sport includes a combination of these configurations when it involves team competitions, tournaments, or matches in dual sports or individual sports. Sport management - it is an area of professional endeavor in which a variety of sport-related managerial careers exist and it is also an area of academic professional preparation. Exists three unique aspects of sport management: sport marketing, sport enterprise financial structures and sport industry career paths. The aim of the paper was to highlight the growing importance of sport in contemporary society, especially to emphasize its socio-economic benefits and refer to the development of sport management and marketing. The article has shown that sport contributes 2-3% to gross domestic product in the Czech Republic and that the demand for experts, specialists educated for the sports manager profession is growing.
Abstract: The objective of this work is to study the influence of the properties of the substrate on the retrofit (thin repair) of damaged concrete elements, with the SCC. Fluidity, principal characteristic of the SCC, would enable it to cover and adhere to the concrete to be repaired. Two aspects of repair are considered, the bond (Adhesion) and the tensile strength and the cracking. The investigation is experimental; It was conducted over test specimens made up of ordinary concrete prepared and hardened in advance (the material to be repaired) over which a self compacting concrete layer is cast. Three alternatives of SC concrete and one ordinary concrete (comparison) were tested. It appears that the self-compacting concrete constitutes a good material for repairing. It follows perfectly the surfaces- forms to be repaired and allows a perfect bond. Fracture tests made on specimens of self-compacting concrete show a brittle behaviour. However when a small percentage of fibres is added, the resistance to cracking is very much improve.
Abstract: Deep cold rolling (DCR) and low plasticity burnishing (LPB) process are cold working processes, which easily produce a smooth and work-hardened surface by plastic deformation of surface irregularities. The present study focuses on the surface roughness and surface hardness aspects of AISI 4140 work material, using fractional factorial design of experiments. The assessment of the surface integrity aspects on work material was done, in order to identify the predominant factors amongst the selected parameters. They were then categorized in order of significance followed by setting the levels of the factors for minimizing surface roughness and/or maximizing surface hardness. In the present work, the influence of main process parameters (force, feed rate, number of tool passes/overruns, initial roughness of the work piece, ball material, ball diameter and lubricant used) on the surface roughness and the hardness of AISI 4140 steel were studied for both LPB and DCR process and the results are compared. It was observed that by using LPB process surface hardness has been improved by 167% and in DCR process surface hardness has been improved by 442%. It was also found that the force, ball diameter, number of tool passes and initial roughness of the workpiece are the most pronounced parameters, which has a significant effect on the work piece-s surface during deep cold rolling and low plasticity burnishing process.
Abstract: Public administration institutions in cooperation with
politicians are not the sole policy decision makers in full meaning
any longer. Meanwhile, a special role, namely steering the decision
making process, could be delegated to them.
Despite the wide scientific discussion on different aspects what
has direct impact on policy creation, there is a lack of holistic
practical managerial advice, which could integrate infrastructure of
policy decision making with intellectual capital and with
interconnection of partnership. The proposed harmonized decision
making model of process, people and partnership entitled by
acronym HM-3P is analyzed as a framework for implementation of
public administration steering role seeking the coherent social
involvement in policy decision making.
Abstract: The purpose of the present study is to determine the level of reading habit of future classroom teachers, to discuss the obtained results according to their socio-demographic features and to define the factors which are influential on taking up reading in the context of future teachers experiences. The target population of the study consists of the fourth grade students at 62 faculties of education, department of classroom teaching from Turkish state universities. The sampling of the study consists of the fourth grade students from seven faculties of education, department of classroom teaching from each region. In the study, in the first and the second aspects, there will be a questionnaire to be developed concerning the measurement of future teachers level of reading habits and their socio-demographic features. The questionnaire was applied to all the students in the sample.
Abstract: MABENA model is a complementary model in
comparison with traditional models such as HCMS, CMS and etc.
New factors, which have effects on preparation of strategic plans and
their sequential order in MABENA model is the platform of
presented road map in this paper.Study review shows, factors such as
emerging new critical success factors for strategic planning,
improvement of international strategic models, increasing the
maturity of companies and emerging new needs leading to design a
new model which can be responsible for new critical factors and
solve the limitations of previous strategic management models.
Preparation of strategic planning need more factors than introduced
in traditional models. The needed factors includes determining future
Critical Success Factors and competencies, defining key processes,
determining the maturity of the processes, considering all aspects of
the external environment etc. Description of aforementioned
requirements, the outcomes and their order is developing and
presenting the MABENA model-s road map in this paper. This study
presents a road map for strategic planning of the Iranian
organizations.
Abstract: Self-propelled forage harvesters in the 850
horsepower range were tested over three years for fuel consumption,
throughput and quality of chop for corn silage. Cut length had a
significant effect on fuel consumption, throughput and some aspects
of chop quality. Measure cut length was often different than
theoretical length of cut. Where cut length was equivalent fuel
consumption and throughput were equivalent across brands.
Shortening cut length from 17 to 11mm increases fuel consumption
53 percent measured as Mg of silage harvested per gallon of fuel used
and a 42 percent decrease in capacity as tons of fresh material per
hour run time.
Abstract: An application framework provides a reusable design
and implementation for a family of software systems. If the
framework contains defects, the defects will be passed on to the
applications developed from the framework. Framework defects are
hard to discover at the time the framework is instantiated. Therefore,
it is important to remove all defects before instantiating the
framework. In this paper, two measures for the adequacy of an
object-oriented system-based testing technique are introduced. The
measures assess the usefulness and uniqueness of the testing
technique. The two measures are applied to experimentally compare
the adequacy of two testing techniques introduced to test objectoriented
frameworks at the system level. The two considered testing
techniques are the New Framework Test Approach and Testing
Frameworks Through Hooks (TFTH). The techniques are also
compared analytically in terms of their coverage power of objectoriented
aspects. The comparison study results show that the TFTH
technique is better than the New Framework Test Approach in terms
of usefulness degree, uniqueness degree, and coverage power.
Abstract: E-travel is travel agency-s companies employing internet and website as e-commerce context. This study presents numerous initial key factors of electronic travel model based on small travel agencies perspectives. Browsing previous studies related to website travel activities are conducted. Five small travel agencies in Indonesia has been deeply interviewed in case studies. The finding of this research is identifying numerous characteristics and dimension factors and travel website operations including ownermanager roles, business experiences, characteristically business, and technological aspects. This study is the preliminary research related to travel website adoption in Indonesia. The further study would be conducted in questionnaires of the quantitative research in Indonesia contexts as a developing country.
Abstract: In recent years, scanning probe atomic force
microscopy SPM AFM has gained acceptance over a wide spectrum
of research and science applications. Most fields focuses on physical,
chemical, biological while less attention is devoted to manufacturing
and machining aspects. The purpose of the current study is to assess
the possible implementation of the SPM AFM features and its
NanoScope software in general machining applications with special
attention to the tribological aspects of cutting tool. The surface
morphology of coated and uncoated as-received carbide inserts is
examined, analyzed, and characterized through the determination of
the appropriate scanning setting, the suitable data type imaging
techniques and the most representative data analysis parameters
using the MultiMode SPM AFM in contact mode. The NanoScope
operating software is used to capture realtime three data types
images: “Height", “Deflection" and “Friction". Three scan sizes are
independently performed: 2, 6, and 12 μm with a 2.5 μm vertical
range (Z). Offline mode analysis includes the determination of three
functional topographical parameters: surface “Roughness", power
spectral density “PSD" and “Section". The 12 μm scan size in
association with “Height" imaging is found efficient to capture every
tiny features and tribological aspects of the examined surface. Also,
“Friction" analysis is found to produce a comprehensive explanation
about the lateral characteristics of the scanned surface. Configuration
of many surface defects and drawbacks has been precisely detected
and analyzed.
Abstract: High quality requirements analysis is one of the most
crucial activities to ensure the success of a software project, so that
requirements verification for software system becomes more and more
important in Requirements Engineering (RE) and it is one of the most
helpful strategies for improving the quality of software system.
Related works show that requirement elicitation and analysis can be
facilitated by ontological approaches and semantic web technologies.
In this paper, we proposed a hybrid method which aims to verify
requirements with structural and formal semantics to detect
interactions. The proposed method is twofold: one is for modeling
requirements with the semantic web language OWL, to construct a
semantic context; the other is a set of interaction detection rules which
are derived from scenario-based analysis and represented with
semantic web rule language (SWRL). SWRL based rules are working
with rule engines like Jess to reason in semantic context for
requirements thus to detect interactions. The benefits of the proposed
method lie in three aspects: the method (i) provides systematic steps
for modeling requirements with an ontological approach, (ii) offers
synergy of requirements elicitation and domain engineering for
knowledge sharing, and (3)the proposed rules can systematically assist
in requirements interaction detection.
Abstract: Many environment specific methods and systems for Robot Navigation exist. However vast strides in the evolution of navigation technologies and system techniques create the need for a general unified framework that is scalable, modular and dynamic. In this paper a Unified Framework for a Robust Conflict-free Robot Navigation System that can be used for either a structured or unstructured and indoor or outdoor environments has been proposed. The fundamental design aspects and implementation issues encountered during the development of the module are discussed. The results of the deployment of three major peripheral modules of the framework namely the GSM based communication module, GIS Module and GPS module are reported in this paper.
Abstract: The utility of expert system generators has been
widely recognized in many applications. Several generators based on
concept of the paradigm object, have been recently proposed. The
generator of oriented object expert system (GSEOO) offers
languages that are often complex and difficult to use. We propose in
this paper an extension of the expert system generator, JESS, which
permits a friendly use of this expert system. The new tool, called
VISUAL JESS, bring two main improvements to JESS. The first
improvement concerns the easiness of its utilization while giving
back transparency to the syntax and semantic aspects of the JESS
programming language. The second improvement permits an easy
access and modification of the JESS knowledge basis. The
implementation of VISUAL JESS is made so that it is extensible and
portable.
Abstract: The aim of this study is to emphasize the opportunities in space design under the aspect of HCI as performance areas. HCI is a multidisciplinary approach that could be identified in many different areas. The aesthetical reflections of HCI by virtual reality in space design are the high-tech solutions of the new innovations as computational facilities by artistic features. The method of this paper is to identify the subject in 3 main parts. In the first part a general approach and definition of interactivity on the basis of space design; in the second part the concept of multimedia interactive theater by some chosen samples from the world and interactive design aspects; in the third part the samples from Turkey will be identified by stage designing principles. In the results it could be declared that the multimedia database is the virtual approach of theatre stage designing regarding interactive means by computational facilities according to aesthetical aspects. HCI is mostly identified in theatre stages as computational intelligence under the affect of interactivity.
Abstract: This article presents a short discussion on
optimum neighborhood size selection in a spherical selforganizing
feature map (SOFM). A majority of the literature
on the SOFMs have addressed the issue of selecting optimal
learning parameters in the case of Cartesian topology SOFMs.
However, the use of a Spherical SOFM suggested that the
learning aspects of Cartesian topology SOFM are not directly
translated. This article presents an approach on how to
estimate the neighborhood size of a spherical SOFM based on
the data. It adopts the L-curve criterion, previously suggested
for choosing the regularization parameter on problems of
linear equations where their right-hand-side is contaminated
with noise. Simulation results are presented on two artificial
4D data sets of the coupled Hénon-Ikeda map.
Abstract: The tray/multi-tray distillation process is a topic that
has been investigated to great detail over the last decade by many
teams such as Jubran et al. [1], Adhikari et al. [2], Mowla et al. [3],
Shatat et al. [4] and Fath [5] to name a few. A significant amount of
work and effort was spent focusing on modeling and/simulation of
specific distillation hardware designs. In this work, we have focused
our efforts on investigating and gathering experimental data on
several engineering and design variables to quantify their influence
on the yield of the multi-tray distillation process. Our goals are to
generate experimental performance data to bridge some existing gaps
in the design, engineering, optimization and theoretical modeling
aspects of the multi-tray distillation process.