Abstract: Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.
Abstract: The supply chains (SCs) have to appeal to new management paradigms to improve their ability to respond rapidly and cost effectively to unpredictable changes in markets and increasing levels of environmental turbulence, both in terms of volume and variety. In this highly demanded context, the Agile paradigm provides the capabilities to SC quickly adapt to changes in the market requirements. The purpose of this paper is to suggest an Agile Index to assess the agility of the automotive companies and corresponding SCs. The proposed integrated assessment model incorporates Agile practices weighted according to their importance to the automotive SC competitiveness and obtained from the Delphi technique.
Abstract: The problem of frequent pattern discovery is defined
as the process of searching for patterns such as sets of features or items that appear in data frequently. Finding such frequent patterns
has become an important data mining task because it reveals associations, correlations, and many other interesting relationships
hidden in a database. Most of the proposed frequent pattern mining
algorithms have been implemented with imperative programming
languages. Such paradigm is inefficient when set of patterns is large
and the frequent pattern is long. We suggest a high-level declarative
style of programming apply to the problem of frequent pattern
discovery. We consider two languages: Haskell and Prolog. Our
intuitive idea is that the problem of finding frequent patterns should
be efficiently and concisely implemented via a declarative paradigm
since pattern matching is a fundamental feature supported by most
functional languages and Prolog. Our frequent pattern mining
implementation using the Haskell and Prolog languages confirms our
hypothesis about conciseness of the program. The comparative
performance studies on line-of-code, speed and memory usage of
declarative versus imperative programming have been reported in the
paper.
Abstract: Nowadays, the pace of business change is such that,
increasingly, new functionality has to be realized and reliably
installed in a matter of days, or even hours. Consequently, more and
more business processes are prone to a continuous change. The
objective of the research in progress is to use the MAP model, in a
conceptual modeling method for flexible and adaptive business
process. This method can be used to capture the flexibility
dimensions of a business process; it takes inspiration from
modularity concept in the object oriented paradigm to establish a
hierarchical construction of the BP modeling. Its intent is to provide
a flexible modeling that allows companies to quickly adapt their
business processes.
Abstract: This paper studies the effect of different compression
constraints and schemes presented in a new and flexible paradigm to
achieve high compression ratios and acceptable signal to noise ratios
of Arabic speech signals. Compression parameters are computed for
variable frame sizes of a level 5 to 7 Discrete Wavelet Transform
(DWT) representation of the signals for different analyzing mother
wavelet functions. Results are obtained and compared for Global
threshold and level dependent threshold techniques. The results
obtained also include comparisons with Signal to Noise Ratios, Peak
Signal to Noise Ratios and Normalized Root Mean Square Error.
Abstract: This article presents the implementation of several
different e/b-Learning collaborative activities, used to improve the
students learning process in an high school Polytechnic Institution. A
new learning model arises, based on a combination between face-toface
and distance leaning. Learning is now becoming centered with
the development of collaborative activities, and its actors (teachers
and students) have to be re-socialized to a new e/b-Learning
paradigm. Measuring approaches are proposed for this model and
results are presented, showing prospective correlation between
students learning success and the use of online collaborative
activities.
Abstract: Intelligent tutoring systems constitute an evolution of computer-aided educational software. We present here the modules of an intelligent tutoring system for Automatic Control, developed in our department. Through the software application developed,students can perform complete automatic control laboratory experiments, either over the departmental local area network or over the Internet. Monitoring of access to the system (local as well as international), along with student performance statistics, has yielded strongly encouraging results (as of fall 2004), despite the advanced technical content of the presented paradigm, thus showing the potential of the system developed for education and for training.
Abstract: The increase on the demand of IT resources diverts
the enterprises to use the cloud as a cheap and scalable solution.
Cloud computing promises achieved by using the virtual machine as a
basic unite of computation. However, the virtual machine pre-defined
settings might be not enough to handle jobs QoS requirements. This
paper addresses the problem of mapping jobs have critical start
deadlines to virtual machines that have predefined specifications.
These virtual machines hosted by physical machines and shared a
fixed amount of bandwidth. This paper proposed an algorithm that
uses the idle virtual machines bandwidth to increase the quote of other
virtual machines nominated as executors to urgent jobs. An algorithm
with empirical study have been given to evaluate the impact of the
proposed model on impatient jobs. The results show the importance
of dynamic bandwidth allocation in virtualized environment and its
affect on throughput metric.
Abstract: The most influential programming paradigm today
is object oriented (OO) programming and it is widely used in
education and industry. Recognizing the importance of equipping
students with OO knowledge and skills, it is not surprising that most
Computer Science degree programs offer OO-related courses. How
do we assess whether the students have acquired the right objectoriented
skills after they have completed their OO courses? What are
object oriented skills? Currently none of the current assessment
techniques would be able to provide this answer. Traditional forms of
OO programming assessment provide a ways for assigning numerical
scores to determine letter grades. But this rarely reveals information
about how students actually understand OO concept. It appears
reasonable that a better understanding of how to define and assess
OO skills is needed by developing a criterion referenced model. It is
even critical in the context of Malaysia where there is currently a
growing concern over the level of competency of Malaysian IT
graduates in object oriented programming. This paper discussed the
approach used to develop the criterion-referenced assessment model.
The model can serve as a guideline when conducting OO
programming assessment as mentioned. The proposed model is
derived by using Goal Questions Metrics methodology, which helps
formulate the metrics of interest. It concluded with a few suggestions
for further study.
Abstract: The paper proposes and validates a new method of solving instances of the vehicle routing problem (VRP). The approach is based on a multiple agent system paradigm. The paper contains the VRP formulation, an overview of the multiple agent environment used and a description of the proposed implementation. The approach is validated experimentally. The experiment plan and the discussion of experiment results follow.
Abstract: Concurrency and synchronization are becoming big
issues as every new PC comes with multi-core processors. A major
reason for Object-Oriented Programming originally was to enable
easier reuse: encode your algorithm into a class and thoroughly
debug it, then you can reuse the class again and again. However,
when we get to concurrency and synchronization, this is often not
possible. Thread-safety issues means that synchronization constructs
need to be entangled into every class involved. We contributed a
detailed literature review of issues and challenges in concurrent
programming and present a methodology that uses the Aspect-
Oriented paradigm to address this problem. Aspects will allow us to
extract the synchronization concerns as schemes to be “weaved in"
later into the main code. This allows the aspects to be separately
tested and verified. Hence, the functional components can be weaved
with reusable synchronization schemes that are robust and scalable.
Abstract: With the advent of emerging personal computing paradigms such as ubiquitous and mobile computing, Web contents are becoming accessible from a wide range of mobile devices. Since these devices do not have the same rendering capabilities, Web contents need to be adapted for transparent access from a variety of client agents. Such content adaptation results in better rendering and faster delivery to the client device. Nevertheless, Web content adaptation sets new challenges for semantic markup. This paper presents an advanced components platform, called MorfeoSMC, enabling the development of mobility applications and services according to a channel model based on Services Oriented Architecture (SOA) principles. It then goes on to describe the potential for integration with the Semantic Web through a novel framework of external semantic annotation of mobile Web contents. The role of semantic annotation in this framework is to describe the contents of individual documents themselves, assuring the preservation of the semantics during the process of adapting content rendering, as well as to exploit these semantic annotations in a novel user profile-aware content adaptation process. Semantic Web content adaptation is a way of adding value to and facilitates repurposing of Web contents (enhanced browsing, Web Services location and access, etc).
Abstract: The learning society has currently transformed from 'wired society' to become 'mobile society' which is facilitated by wireless network. To suit to this new paradigm, m-learning was given birth and rapidly building its prospect to be included in the future curriculum. Research and studies on m-learning spruced up in numerous aspects but there is still scarcity in studies on curriculum design of m-learning. This study is a part of an ongoing bigger study probing into the m-learning curriculum for secondary schools. The paper reports on the first phase of the study which aims to probe into the needs of curriculum design for m-learning at the secondary school level and the researcher adopted the needs analysis method. Data accrued from responses on survey questionnaires based on Lickert-point scale were analyzed statistically. The findings from this preliminary study serve as a basis for m-learning curriculum development for secondary schools.
Abstract: Pressures for urban redevelopment are intensifying in
all large cities. A new logic for urban development is required –
green urbanism – that provides a spatial framework for directing
population and investment inwards to brownfields and greyfields
precincts, rather than outwards to the greenfields. This represents
both a major opportunity and a major challenge for city planners in
pluralist liberal democracies. However, plans for more compact
forms of urban redevelopment are stalling in the face of community
resistance. A new paradigm and spatial planning platform is required
that will support timely multi-level and multi-actor stakeholder
engagement, resulting in the emergence of consensus plans for
precinct-level urban regeneration capable of more rapid
implementation. Using Melbourne, Australia as a case study, this
paper addresses two of the urban intervention challenges – where and
how – via the application of a 21st century planning tool ENVISION
created for this purpose.
Abstract: The objective of this paper is to support the application of Open Innovation practices in firms and organizations by the assessment and management of Intellectual Capital. Intellectual Capital constituents are analyzed in order to verify their capability of acting as key drivers of Open Innovation processes and, therefore, of creating value. A methodology is defined to settle a procedure which helps to select the most relevant Intellectual Capital value drivers and to provide Communities of Innovation with strategic and managerial guidelines in sustaining Open Innovation paradigm. An application of the methodology is developed within a specifically addressed project and its results are hereafter examined.
Abstract: A state of the art Speaker Identification (SI) system
requires a robust feature extraction unit followed by a speaker
modeling scheme for generalized representation of these features.
Over the years, Mel-Frequency Cepstral Coefficients (MFCC)
modeled on the human auditory system has been used as a standard
acoustic feature set for speech related applications. On a recent
contribution by authors, it has been shown that the Inverted Mel-
Frequency Cepstral Coefficients (IMFCC) is useful feature set for
SI, which contains complementary information present in high
frequency region. This paper introduces the Gaussian shaped filter
(GF) while calculating MFCC and IMFCC in place of typical
triangular shaped bins. The objective is to introduce a higher
amount of correlation between subband outputs. The performances
of both MFCC & IMFCC improve with GF over conventional
triangular filter (TF) based implementation, individually as well as
in combination. With GMM as speaker modeling paradigm, the
performances of proposed GF based MFCC and IMFCC in
individual and fused mode have been verified in two standard
databases YOHO, (Microphone Speech) and POLYCOST
(Telephone Speech) each of which has more than 130 speakers.
Abstract: MultiProtocol Label Switching (MPLS) is an
emerging technology that aims to address many of the existing issues
associated with packet forwarding in today-s Internetworking
environment. It provides a method of forwarding packets at a high
rate of speed by combining the speed and performance of Layer 2
with the scalability and IP intelligence of Layer 3. In a traditional IP
(Internet Protocol) routing network, a router analyzes the destination
IP address contained in the packet header. The router independently
determines the next hop for the packet using the destination IP
address and the interior gateway protocol. This process is repeated at
each hop to deliver the packet to its final destination. In contrast, in
the MPLS forwarding paradigm routers on the edge of the network
(label edge routers) attach labels to packets based on the forwarding
Equivalence class (FEC). Packets are then forwarded through the
MPLS domain, based on their associated FECs , through swapping
the labels by routers in the core of the network called label switch
routers. The act of simply swapping the label instead of referencing
the IP header of the packet in the routing table at each hop provides
a more efficient manner of forwarding packets, which in turn allows
the opportunity for traffic to be forwarded at tremendous speeds and
to have granular control over the path taken by a packet. This paper
deals with the process of MPLS forwarding mechanism,
implementation of MPLS datapath , and test results showing the
performance comparison of MPLS and IP routing. The discussion
will focus primarily on MPLS IP packet networks – by far the
most common application of MPLS today.
Abstract: A great deal of research works in the field information
systems security has been based on a positivist paradigm. Applying
the reductionism concept of the positivist paradigm for information
security means missing the bigger picture and thus, the lack of holism
which could be one of the reasons why security is still overlooked,
comes as an afterthought or perceived from a purely technical
dimension. We need to reshape our thinking and attitudes towards
security especially in a complex and dynamic environment such as e-
Business to develop a holistic understanding of e-Business security in
relation to its context as well as considering all the stakeholders in
the problem area. In this paper we argue the suitability and need for
more inductive interpretive approach and qualitative research method
to investigate e-Business security. Our discussion is based on a
holistic framework of enquiry, nature of the research problem, the
underling theoretical lens and the complexity of e-Business
environment. At the end we present a research strategy for
developing a holistic framework for understanding of e-Business
security problems in the context of developing countries based on an
interdisciplinary inquiry which considers their needs and
requirements.
Abstract: The impact of OO design on software quality
characteristics such as defect density and rework by mean of
experimental validation. Encapsulation, inheritance, polymorphism,
reusability, Data hiding and message-passing are the major attribute
of an Object Oriented system. In order to evaluate the quality of an
Object oriented system the above said attributes can act as indicators.
The metrics are the well known quantifiable approach to express any
attribute. Hence, in this paper we tried to formulate a framework of
metrics representing the attributes of object oriented system.
Empirical Data is collected from three different projects based on
object oriented paradigms to calculate the metrics.
Abstract: Cognitive Dissonance can be conceived both as a concept related to the tendency to avoid internal contradictions in certain situations, and as a higher order theory about information processing in the human mind. In the last decades, this last sense has been strongly surpassed by the former, as nearly all experiment on the matter discuss cognitive dissonance as an output of motivational contradictions. In that sense, the question remains: is cognitive dissonance a process intrinsically associated with the way that the mind processes information, or is it caused by such specific contradictions? Objective: To evaluate the effects of cognitive dissonance in the absence of rewards or any mechanisms to manipulate motivation. Method: To solve this question, we introduce a new task, the hypothetical social arrays paradigm, which was applied to 50 undergraduate students. Results: Our findings support the perspective that the human mind shows a tendency to avoid internal dissonance even when there are no rewards or punishment involved. Moreover, our findings also suggest that this principle works outside the conscious level.