Abstract: Development of a Robust Supply Chain for Dynamic
Operating Environment as we move further into the twenty first
century, organisations are under increasing pressure to deliver a high
product variation at a reasonable cost without compromise in quality.
In a number of cases this will take the form of a customised or high
variety low volume manufacturing system that requires prudent
management of resources, among a number of functions, to achieve
competitive advantage. Purchasing and Supply Chain management is
one of such function and due to the substantial interaction with
external elements needs to be strategically managed. This requires a
number of primary and supporting tools that will enable the
appropriate decisions to be made rapidly. This capability is
especially vital in a dynamic environment as it provides a pivotal role
in increasing the profit margin of the product. The management of
this function can be challenging by itself and even more for Small
and Medium Enterprises (SMEs) due to the limited resources and
expertise available at their disposal.
This paper discusses the development of tools and concepts
towards effectively managing the purchasing and supply chain
function. The developed tools and concepts will provide a cost
effective way of managing this function within SMEs. The paper
further shows the use of these tools within Contechs, a manufacturer
of luxury boat interiors, and the associated benefits achieved as a
result of this implementation. Finally a generic framework towards
use in such environments is presented.
Abstract: Bumpers play an important role in preventing the
impact energy from being transferred to the automobile and
passengers. Saving the impact energy in the bumper to be released in
the environment reduces the damages of the automobile and
passengers.
The goal of this paper is to design a bumper with minimum weight
by employing the Glass Material Thermoplastic (GMT) materials.
This bumper either absorbs the impact energy with its deformation or
transfers it perpendicular to the impact direction.
To reach this aim, a mechanism is designed to convert about 80%
of the kinetic impact energy to the spring potential energy and
release it to the environment in the low impact velocity according to
American standard1. In addition, since the residual kinetic energy
will be damped with the infinitesimal elastic deformation of the
bumper elements, the passengers will not sense any impact. It should
be noted that in this paper, modeling, solving and result-s analysis
are done in CATIA, LS-DYNA and ANSYS V8.0 software
respectively.
Abstract: Breast cancer is one of the most frequent occurring cancers in women throughout the world including U.K. The grading of this cancer plays a vital role in the prognosis of the disease. In this paper we present an overview of the use of advanced computational method of fuzzy inference system as a tool for the automation of breast cancer grading. A new spectral data set obtained from Fourier Transform Infrared Spectroscopy (FTIR) of cancer patients has been used for this study. The future work outlines the potential areas of fuzzy systems that can be used for the automation of breast cancer grading.
Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: In order to evaluation the effects of natural, biological
and chemical fertilizers on grain yield and chickpea quality, field
experiments were carried out in 2007 and 2008 growing seasons. In
this research the effects of different organic, chemical and biological
fertilizers were investigated on grain yield and quality of chickpea.
Experimental units were arranged in split-split plots based on
randomized complete blocks with three replications. The highest
amounts of yield and yield components were obtained in G1×N5
interaction. Significant increasing of N, P, K, Fe and Mg content in
leaves and grains emphasized on superiority of mentioned treatment
because each one of these nutrients has an approved role in
chlorophyll synthesis and photosynthesis ability of the crop. The
combined application of compost, farmyard manure and chemical
phosphorus (N5) had the best grain quality due to high protein, starch
and total sugar contents, low crude fiber and reduced cooking time.
Abstract: This main purpose of the study reported here was to
investigate the extent to which the form of school
governance (particularly decision-making) had an impact upon the
effectiveness of the school with reference to parental involvement,
planning and budgeting, professional development of teachers,
school facilities and resources, and student outcomes. Particular
attention was given to decision-making within the governance
arrangements. The study was based on four case studies of high
schools in New South Wales, Australia including one government
school, one independent Christian community school, one
independent Catholic school, and one Catholic systemic school.
The focus of the research was principals, teachers, parents, and
students of four schools with varying governance structures. To
gain a greater insight into the issues, the researchers collected
information by questionnaire, semi-structured interview, and
review of school key documents. This study found that it was not
so much structure but the centrality of the school Principal and the
way that the Principal perceived his/her roles in relation to others
that impacted most on school governance.
Abstract: Protein-protein interactions (PPI) play a crucial role in many biological processes such as cell signalling, transcription, translation, replication, signal transduction, and drug targeting, etc. Structural information about protein-protein interaction is essential for understanding the molecular mechanisms of these processes. Structures of protein-protein complexes are still difficult to obtain by biophysical methods such as NMR and X-ray crystallography, and therefore protein-protein docking computation is considered an important approach for understanding protein-protein interactions. However, reliable prediction of the protein-protein complexes is still under way. In the past decades, several grid-based docking algorithms based on the Katchalski-Katzir scoring scheme were developed, e.g., FTDock, ZDOCK, HADDOCK, RosettaDock, HEX, etc. However, the success rate of protein-protein docking prediction is still far from ideal. In this work, we first propose a more practical measure for evaluating the success of protein-protein docking predictions,the rate of first success (RFS), which is similar to the concept of mean first passage time (MFPT). Accordingly, we have assessed the ZDOCK bound and unbound benchmarks 2.0 and 3.0. We also createda new benchmark set for protein-protein docking predictions, in which the complexes have experimentally determined binding affinity data. We performed free energy calculation based on the solution of non-linear Poisson-Boltzmann equation (nlPBE) to improve the binding mode prediction. We used the well-studied thebarnase-barstarsystem to validate the parameters for free energy calculations. Besides,thenlPBE-based free energy calculations were conducted for the badly predicted cases by ZDOCK and ZRANK. We found that direct molecular mechanics energetics cannot be used to discriminate the native binding pose from the decoys.Our results indicate that nlPBE-based calculations appeared to be one of the promising approaches for improving the success rate of binding pose predictions.
Abstract: Calcium magnesium acetate (CMA) is environmentally
benign deicing chemicals that can replace sodium chloride that is
widely used on roads and highways at present for snow and ice control
to provide safe driving conditions during winter. The price of CMA
from petroleum-derived acetic acid is quite expensive. The bamboo
vinegar is the by-product from bamboo charcoal production. The
bamboo vinegar was used to prepare calcium acetate as raw materials,
and its deicing and corrosive performances were studied in this paper.
The results show that the freezing temperature of calcium acetate is
lower than that of sodium chloride when they have same molar
concentration, the deicing performance of calcium acetate is better
than that of sodium chloride when they have same moles, while the
deicing performance of sodium chloride is better than that of calcium
acetate. The corrosion of sodium chloride on iron-nail and steel-nail is
larger than that of calcium acetate whether they have same mass
concentration or same molar concentration, and the corrosion of
sodium chloride and calcium acetate on iron-nail is larger than that on
steel-nail, and calcium acetate almost hasn't corrosion on steel-nail.
Abstract: Work ethic and labour productivity issues are
extremely important for any society. It has been long proven by the
global practice and various scholars that the country promoting the
labour has always been way forward from the other countries. This
paper studies the thoughts suggested by M.Weber, Confucius, Lee
Kuan Yew, Mahathir Mohammad and other prominent thinkers
concerning the issues of work ethics and labour productivity. The
article analyzes why developed nations are way more advanced in
their development compared to other nations.
Abstract: In a representative democracy political parties
promote vital competition on different policy issues and play
essential roles by offering ideological alternatives. They also give
channels for citizens- participation in government decision-making
processes and they are significant conduits and interpreters of
information about government. This paper attempts to examine how
opposition political parties and rebel fronts emerged in Ethiopia, and
examines their present conditions. In this paper, selected case studies
of political parties and rebel fronts are included to highlight the status
and the role of opposition groups in the country in the three
successive administrations: Haile Selassie (1930-1974), Derg (1974-
1991), and EPRDF (1991-Present).
Abstract: Biodiversity crisis is one of the many crises that
started at the turn of the millennia. Concrete form of expression is
still disputed, but there is a relatively high consensus regarding the
high rate of degradation and the urgent need for action. The strategy
of action outlines a strong economic component, together with the
recognition of market mechanisms as the most effective policies to
protect biodiversity. In this context, biodiversity and ecosystem
services are natural assets that play a key role in economic strategies
and technological development to promote development and
prosperity. Developing and strengthening policies for transition to an
economy based on efficient use of resources is the way forward.
To emphasize the co-viability specific to the connection economyecosystem
services, scientific approach aimed on one hand how to
implement policies for nature conservation and on the other hand, the
concepts underlying the economic expression of ecosystem services-
value, in the context of current technology. Following the analysis of
business opportunities associated with changes in ecosystem services
was concluded that development of market mechanisms for nature
conservation is a trend that is increasingly stronger individualized
within recent years. Although there are still many controversial issues
that have already given rise to an obvious bias, international
organizations and national governments have initiated and
implemented in cooperation or independently such mechanisms.
Consequently, they created the conditions for convergence between
private interests and social interests of nature conservation, so there
are opportunities for ongoing business development which leads,
among other things, the positive effects on biodiversity. Finally,
points out that markets fail to quantify the value of most ecosystem
services. Existing price signals reflect at best, only a proportion of the
total amount corresponding provision of food, water or fuel.
Abstract: Fingerprint based identification system; one of a well
known biometric system in the area of pattern recognition and has
always been under study through its important role in forensic
science that could help government criminal justice community. In
this paper, we proposed an identification framework of individuals by
means of fingerprint. Different from the most conventional
fingerprint identification frameworks the extracted Geometrical
element features (GEFs) will go through a Discretization process.
The intention of Discretization in this study is to attain individual
unique features that could reflect the individual varianceness in order
to discriminate one person from another. Previously, Discretization
has been shown a particularly efficient identification on English
handwriting with accuracy of 99.9% and on discrimination of twins-
handwriting with accuracy of 98%. Due to its high discriminative
power, this method is adopted into this framework as an independent
based method to seek for the accuracy of fingerprint identification.
Finally the experimental result shows that the accuracy rate of
identification of the proposed system using Discretization is 100%
for FVC2000, 93% for FVC2002 and 89.7% for FVC2004 which is
much better than the conventional or the existing fingerprint
identification system (72% for FVC2000, 26% for FVC2002 and
32.8% for FVC2004). The result indicates that Discretization
approach manages to boost up the classification effectively, and
therefore prove to be suitable for other biometric features besides
handwriting and fingerprint.
Abstract: An incentive for performance, as one subsystem of a
new performance management system, has been implemented in the
Thai public sector since 2004. This research investigates the
development of organizational justice in the incentive allocation by
comparing the roles of distributive and procedural justice on national
personnel-s attitudinal outcomes (incentive satisfaction and job
performance) between 2 periods, i.e. 2006 and 2008. The data were
collected via self-administered questionnaires completed by national
government officers and employees. They were stratified using multistage
sampling with 2,600 usable samples or 72.0% response rate in
2006, and 1,969 usable samples or 59.3% in 2008. The findings are:
(1) There is no difference in means between the two periods relating
to distributive justice, procedural justice, incentive satisfaction and
job performance. (2) Distributive justice and procedural justice
played more important roles in predicting incentive satisfaction and
job performance in 2008 than in 2006.
Abstract: In order to evaluate the Effects of dual inoculation of
Azotobacter and Mycorrhiza with Nitrogen and Phosphorus levels on
yield and yield components of spring safflower, this study was
carried out in field of Farahan university in Markazi province in
2007. A factorial in a randomized complete block design with three
replications was used inoculation of Azotobacter (with inoculation
and without inoculation) and Mycorrhiza (with inoculation and
without inoculation ) with Nitrogen and Phosphorus levels [F0= N0+
P0 (kg.ha-1), F1= N50+ P25(kg.ha-1), F2= N100+ P50(kg.ha-1) and
F3= N150+ P75 (kg.ha-1)] on spring safflower (cultivar IL-111). In
this study characteristics such as: Harvest index, Hectolitre weight,
Root dry weight, Seed yield, Mycorrhizal Colonization Root,
Number of days to maturity were assessed. Results indicated that
treatment (A0M1F3) with grain yield (1556 kg.ha-1) and treatment
(A0M1F0) with grain yield (918 kg.ha-1) were significantly superior
to the other treatments and according to calculated, inoculation seeds
in plantig date with Azotobacter and Mycorrhiza to cause increase
grain yield about 5/38 percentage. we can by inoculation safflower
seeds with Azotobacter and Mycorrhiza too easily at the time sowing
date. The purpose of this research, study and evaluation the role of
biological fixation N and P, to provide for feeds plants.
Abstract: Website plays a significant role in success of an e-business. It is the main start point of any organization and corporation for its customers, so it's important to customize and design it according to the visitors' preferences. Also, websites are a place to introduce services of an organization and highlight new service to the visitors and audiences. In this paper, we will use web usage mining techniques, as a new field of research in data mining and knowledge discovery, in an Iranian government website. Using the results, a framework for web content layour is proposed. An agent is designed to dynamically update and improve web links locations and layout. Then, we will explain how it is used to directly enable top managers of the organization to influence on the arrangement of web contents and also to enhance customization of web site navigation due to online users' behaviors.
Abstract: Temperature, humidity and precipitation in an area,
are parameters proved influential in the climate of that area, and one
should recognize them so that he can determine the climate of that
area. Climate changes are of primary importance in climatology, and
in recent years, have been of great concern to researchers and even
politicians and organizations, for they can play an important role in
social, political and economic activities. Even though the real cause
of climate changes or their stability is not yet fully recognized, they
are a matter of concern to researchers and their importance for
countries has prompted them to investigate climate changes in
different levels, especially in regional, national and continental level.
This issue has less been investigated in our country. However, in
recent years, there have been some researches and conferences on
climate changes. This study is also in line with such researches and
tries to investigate and analyze the trends of climate changes
(temperature and precipitation) in Sefid-roud (the name of a river)
basin. Three parameters of mean annual precipitation, temperature,
and maximum and minimum temperatures in 36 synoptic and
climatology stations in a statistical period of 49 years (1956-2005) in
the stations of Sefid-roud basin were analyzed by Mann-Kendall test.
The results obtained by data analysis show that climate changes are
short term and have a trend. The analysis of mean temperature
revealed that changes have a significantly rising trend, besides the
precipitation has a significantly falling trend.
Abstract: With the advent of new technologies, factors related to
mental health in e-workspaces are taken into consideration more than
ever. Studies have revealed that one of the factors affecting the
productivity of employees in an organization is occupational stress.
Another influential factor is quality of work life which is important in
the improvement of work environment conditions and organizational
efficiency. In order to uncover the quality of work life level and to
investigate the impact of occupational stress on quality of work life
among information technology employees in Iran, a cross-sectional
study design was applied and data were gathered using a
questionnaire validated by a group of experts. The results of the study
showed that information technology staffs have average level of both
occupational stress and quality of work life. Furthermore, it was
found that occupational stress has a negative impact on quality of
work life. In addition, the same results were observed for role
ambiguity, role conflict, role under-load, work-pace, work
repetitiveness and tension toward quality of work life. No significant
relation was found between role overload and quality of work life.
Finally, directions for future research are proposed and discussed.
Abstract: Industrial robots play a vital role in automation
however only little effort are taken for the application of robots in
machining work such as Grinding, Cutting, Milling, Drilling,
Polishing etc. Robot parallel manipulators have high stiffness,
rigidity and accuracy, which cannot be provided by conventional
serial robot manipulators. The aim of this paper is to perform the
modeling and the workspace analysis of a 3 DOF Parallel
Manipulator (3 DOF PM). The 3 DOF PM was modeled and
simulated using 'ADAMS'. The concept involved is based on the
transformation of motion from a screw joint to a spherical joint
through a connecting link. This paper work has been planned to
model the Parallel Manipulator (PM) using screw joints for very
accurate positioning. A workspace analysis has been done for the
determination of work volume of the 3 DOF PM. The position of the
spherical joints connected to the moving platform and the
circumferential points of the moving platform were considered for
finding the workspace. After the simulation, the position of the joints
of the moving platform was noted with respect to simulation time and
these points were given as input to the 'MATLAB' for getting the
work envelope. Then 'AUTOCAD' is used for determining the work
volume. The obtained values were compared with analytical
approach by using Pappus-Guldinus Theorem. The analysis had been
dealt by considering the parameters, link length and radius of the
moving platform. From the results it is found that the radius of
moving platform is directly proportional to the work volume for a
constant link length and the link length is also directly proportional
to the work volume, at a constant radius of the moving platform.
Abstract: Ranking of fuzzy numbers play an important role in
decision making, optimization, forecasting etc. Fuzzy numbers must
be ranked before an action is taken by a decision maker. In this
paper, with the help of several counter examples it is proved that
ranking method proposed by Chen and Chen (Expert Systems with
Applications 36 (2009) 6833-6842) is incorrect. The main aim of this
paper is to propose a new approach for the ranking of generalized
trapezoidal fuzzy numbers. The main advantage of the proposed
approach is that the proposed approach provide the correct ordering
of generalized and normal trapezoidal fuzzy numbers and also the
proposed approach is very simple and easy to apply in the real life
problems. It is shown that proposed ranking function satisfies all
the reasonable properties of fuzzy quantities proposed by Wang and
Kerre (Fuzzy Sets and Systems 118 (2001) 375-385).
Abstract: Company mergers and acquisitions reached their peak
in the twenty-first century. Mergers and acquisitions have become one
of the competitive strategies for external growth. In general, it is
believed that mergers and acquisitions can create synergies. However,
they require complete information technology system and service
integration, especially in the banking industry. Much of the research
has focused on performance evaluation, shareholder equity allocation,
or even the increase of company market value after the merger and
acquisition, whereas few scholars have focused on information system
integration post merger and acquisition. This study indicates the role
of information systems after a merger and acquisition, explaining the
benefits of information system integration using a merger and
acquisition case in the banking industry as an example. In addition, we
discuss factors that affect the performance of information system
integration, and utilize system dynamics to interpret the relationship
among factors that affect information system integration performance
in the banking industry after a merger and acquisition.