Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.
Technology, Organizational and Environmental Determinants of Business Intelligence Systems Adoption in Croatian SME: A Case Study of Medium-Sized Enterprise
In the last few years, examples from scientific literature and business practices show that the adoption of technological innovations increases enterprises' performance. Recently, when it comes to the field of information technology innovation, business intelligence systems (BISs) have drawn a significant amount of attention of the scientific circles. BISs can be understood as a form of technological innovation which can bring certain benefits to the organizations that are adopting it. Therefore, the aim of this paper is twofold: (1) to define determinants of successful BISs adoption in small and medium enterprises and thus contribute to this neglected research area and (2) to present the current state of BISs adoption in small and medium-sized companies. In order to do so, determinants are defined and classified into three dimensions, according to the Technology – Organization – Environment (TOE) theoretical framework that describes the impact of each dimension on technological innovations adoption. Moreover, paper brings a case study presenting the adoption of BISs in practice within an organization from tertiary (service) industry sector. Based on the results of the study, guidelines for more efficient, faster and easier BISs adoption are presented.
Metamodel for Artefacts in Service Engineering Analysis and Design
As a process of developing a service system, the term ‘service engineering’ evolves in scope and definition. To achieve an integrated understanding of the process, a general framework and an ontology are required. This paper extends a previously built service engineering framework by exploring metamodels for the framework artefacts based on a foundational ontology and a metamodel landscape. The first part of this paper presents a correlation map between the proposed framework with the ontology as a form of evaluation for the conceptual coverage of the framework. The mapping also serves to characterize the artefacts to be produced for each activity in the framework. The second part describes potential metamodels to be used, from the metamodel landscape, as alternative formats of the framework artefacts. The results suggest that the framework sufficiently covers the ontological concepts, both from general service context and software service context. The metamodel exploration enriches the suggested artefact format from the original eighteen formats to thirty metamodel alternatives.
Optimized Approach for Secure Data Sharing in Distributed Database
In the current age of technology, information is the most precious asset of a company. Today, companies have a large amount of data. As the data become larger, access to data for some particular information is becoming slower day by day. Faster data processing to shape it in the form of information is the biggest issue. The major problems in distributed databases are the efficiency of data distribution and response time of data distribution. The security of data distribution is also a big issue. For these problems, we proposed a strategy that can maximize the efficiency of data distribution and also increase its response time. This technique gives better results for secure data distribution from multiple heterogeneous sources. The newly proposed technique facilitates the companies for secure data sharing efficiently and quickly.
Extending BDI Multiagent Systems with Agent Norms
Open Multiagent Systems (MASs) are societies in
which heterogeneous and independently designed entities (agents)
work towards similar, or different ends. Software agents are
autonomous and the diversity of interests among different members
living in the same society is a fact. In order to deal with this
autonomy, these open systems use mechanisms of social control
(norms) to ensure a desirable social order. This paper considers the
following types of norms: (i) obligation — agents must accomplish
a specific outcome; (ii) permission — agents may act in a particular
way, and (iii) prohibition — agents must not act in a specific way. All
of these characteristics mean to encourage the fulfillment of norms
through rewards and to discourage norm violation by pointing out the
punishments. Once the software agent decides that its priority is the
satisfaction of its own desires and goals, each agent must evaluate
the effects associated to the fulfillment of one or more norms before
choosing which one should be fulfilled. The same applies when agents
decide to violate a norm. This paper also introduces a framework
for the development of MASs that provide support mechanisms
to the agent’s decision-making, using norm-based reasoning. The
applicability and validation of this approach is demonstrated applying
a traffic intersection scenario.
Comparison of Web Development Using Framework over Library
Over recent years, web development has changed significantly. Driven largely by the rise of trends like mobiles, the world of development is rapidly evolving. The rise of the Internet makes web applications crucial nowadays. The web application has been an interface for a company and one of the ways they present their portfolio to the client. On the other hand, the web has become part of the file management system which takes over the role of paper. Due to high demand in web applications, developers are required to develop a web application that are cost-effective, secure and well coded. A framework has been proposed to develop an application rather than using library style development. The framework is helping the developer in creating the structure of a web automatically. This paper will compare the advantages and disadvantages of web development using framework against library-style development. This comparison is based on a previous research paper focusing on two main indicators, which are the impact to management and impact to the developer.
MGAUM—Towards a Mobile Government Adoption and Utilization Model: The Case of Saudi Arabia
This paper presents a proposal for a mobile government
adoption and utilization model (MGAUM), which is a framework
designed to increase the adoption rate of m-government services
in Saudi Arabia. Recent advances in mobile technologies such are
Mobile compatibilities, The development of wireless communication,
mobile applications and devices are enabling governments to
deliver services in new ways to citizens more efficiently and
economically. In the last decade, many governments around the
globe are utilizing these advances effectively to develop their next
generation of e-government services. However, a low adoption rate of
m-government services by citizens is a common problem in Arabian
countries, including Saudi Arabia. Yet, to our knowledge, very little
research has been conducted focused on understanding the factors
that influence citizen adoption of these m-government services in
this part of the world. A set of social, cultural and technological
factors have been identified in the literature, which has led to the
formulation of associated research questions and hypotheses. These
hypotheses will be tested on Saudi citizens using questionnaires and
interview methods based around the technology acceptance model.
A key objective of the MGAUM framework is to investigate and
understand Saudi citizens perception towards adoption and utilization
of m-government services.
The DAQ Debugger for iFDAQ of the COMPASS Experiment
In general, state-of-the-art Data Acquisition Systems
(DAQ) in high energy physics experiments must satisfy high
requirements in terms of reliability, efficiency and data rate capability.
This paper presents the development and deployment of a debugging
tool named DAQ Debugger for the intelligent, FPGA-based Data
Acquisition System (iFDAQ) of the COMPASS experiment at CERN.
Utilizing a hardware event builder, the iFDAQ is designed to be
able to readout data at the average maximum rate of 1.5 GB/s of
the experiment. In complex softwares, such as the iFDAQ, having
thousands of lines of code, the debugging process is absolutely
essential to reveal all software issues. Unfortunately, conventional
debugging of the iFDAQ is not possible during the real data taking.
The DAQ Debugger is a tool for identifying a problem, isolating
the source of the problem, and then either correcting the problem
or determining a way to work around it. It provides the layer
for an easy integration to any process and has no impact on the
process performance. Based on handling of system signals, the
DAQ Debugger represents an alternative to conventional debuggers
provided by most integrated development environments. Whenever
problem occurs, it generates reports containing all necessary
information important for a deeper investigation and analysis. The
DAQ Debugger was fully incorporated to all processes in the iFDAQ
during the run 2016. It helped to reveal remaining software issues
and improved significantly the stability of the system in comparison
with the previous run. In the paper, we present the DAQ Debugger
from several insights and discuss it in a detailed way.
Sfard’s Commognitive Framework as a Method of Discourse Analysis in Mathematics
This paper discusses Sfard’s commognitive approach and provides an empirical study as an example to illustrate the theory as method. Traditionally, research in mathematics education focused on the acquisition of mathematical knowledge and the didactic process of knowledge transfer. Through attending to a distinctive form of language in mathematics, as well as mathematics as a discursive subject, alternative views of making meaning in mathematics have emerged; these views are therefore “critical,” as in critical discourse analysis. The commognitive discourse analysis method has the potential to bring more clarity to our understanding of students’ mathematical thinking and the process through which students are socialized into school mathematics.
The Communication Library DIALOG for iFDAQ of the COMPASS Experiment
Modern experiments in high energy physics impose
great demands on the reliability, the efficiency, and the data rate
of Data Acquisition Systems (DAQ). This contribution focuses on
the development and deployment of the new communication library
DIALOG for the intelligent, FPGA-based Data Acquisition System
(iFDAQ) of the COMPASS experiment at CERN. The iFDAQ
utilizing a hardware event builder is designed to be able to readout
data at the maximum rate of the experiment. The DIALOG library is a
communication system both for distributed and mixed environments,
it provides a network transparent inter-process communication layer.
Using the high-performance and modern C++ framework Qt and its
Qt Network API, the DIALOG library presents an alternative to
the previously used DIM library. The DIALOG library was fully
incorporated to all processes in the iFDAQ during the run 2016.
From the software point of view, it might be considered as a
significant improvement of iFDAQ in comparison with the previous
run. To extend the possibilities of debugging, the online monitoring
of communication among processes via DIALOG GUI is a desirable
feature. In the paper, we present the DIALOG library from several
insights and discuss it in a detailed way. Moreover, the efficiency
measurement and comparison with the DIM library with respect to
the iFDAQ requirements is provided.
A Theoretical Framework on Using Social Stories with the Creative Arts for Individuals on the Autistic Spectrum
Social Stories are widely used to teach social and communication skills or concepts to individuals on the autistic spectrum. This paper presents a theoretical framework for using Social Stories in conjunction with the creative arts. The paper argues that Bandura’s social learning theory can be used to explain the mechanisms behind Social Stories and the way they influence changes in response, while Gardner’s multiple intelligences theory can be used simultaneously to demonstrate the role of the creative arts in learning. By using Social Stories with the creative arts for individuals on the autistic spectrum, the aim is to meet individual needs and help individuals with autism to develop in different areas of learning and communication.
Presenting an Integrated Framework for the Introduction and Evaluation of Social Media in Enterprises
In this paper, we present an integrated framework
that governs the introduction of social media into enterprises and
its evaluation. It is argued that the framework should address the
following issues: (1) the contribution of social media for increasing
efficiency and improving the quality of working life; (2) the
level on which this contribution happens (i.e., individual, team, or
organisation); (3) a description of the processes for implementing
and evaluating social media; and the role of (4) organisational culture
and (5) management. We also report the results of a case study where
the framework has been employed to introduce a social networking
platform at a German enterprise. This paper only considers the
internal use of social media.
Hybrid Temporal Correlation Based on Gaussian Mixture Model Framework for View Synthesis
As 3D video is explored as a hot research topic in the last few decades, free-viewpoint TV (FTV) is no doubt a promising field for its better visual experience and incomparable interactivity. View synthesis is obviously a crucial technology for FTV; it enables to render images in unlimited numbers of virtual viewpoints with the information from limited numbers of reference view. In this paper, a novel hybrid synthesis framework is proposed and blending priority is explored. In contrast to the commonly used View Synthesis Reference Software (VSRS), the presented synthesis process is driven in consideration of the temporal correlation of image sequences. The temporal correlations will be exploited to produce fine synthesis results even near the foreground boundaries. As for the blending priority, this scheme proposed that one of the two reference views is selected to be the main reference view based on the distance between the reference views and virtual view, another view is chosen as the auxiliary viewpoint, just assist to fill the hole pixel with the help of background information. Significant improvement of the proposed approach over the state-of –the-art pixel-based virtual view synthesis method is presented, the results of the experiments show that subjective gains can be observed, and objective PSNR average gains range from 0.5 to 1.3 dB, while SSIM average gains range from 0.01 to 0.05.
Design of Open Framework Based Smart ESS Profile for PV-ESS and UPS-ESS
In this paper, an open framework based smart energy
storage system (ESS) profile for photovoltaic (PV)-ESS and
uninterruptible power supply (UPS)-ESS is proposed and designed.
An open framework based smart ESS is designed and developed for
unifying the different interfaces among manufacturers. The smart
ESS operates under the profile which provides the specifications
of peripheral devices such as different interfaces and to the open
framework. The profile requires well systemicity and expandability
for addible peripheral devices. Especially, the smart ESS should
provide the expansion with existing systems such as UPS and the
linkage with new renewable energy technology such as PV. This
paper proposes and designs an open framework based smart ESS
profile for PV-ESS and UPS-ESS. The designed profile provides the
existing smart ESS and also the expandability of additional peripheral
devices on smart ESS such as PV and UPS.
Enhanced Planar Pattern Tracking for an Outdoor Augmented Reality System
In this paper, a scalable augmented reality framework for handheld devices is presented. The presented framework is enabled by using a server-client data communication structure, in which the search for tracking targets among a database of images is performed on the server-side while pixel-wise 3D tracking is performed on the client-side, which, in this case, is a handheld mobile device. Image search on the server-side adopts a residual-enhanced image descriptors representation that gives the framework a scalability property. The tracking algorithm on the client-side is based on a gravity-aligned feature descriptor which takes the advantage of a sensor-equipped mobile device and an optimized intensity-based image alignment approach that ensures the accuracy of 3D tracking. Automatic content streaming is achieved by using a key-frame selection algorithm, client working phase monitoring and standardized rules for content communication between the server and client. The recognition accuracy test performed on a standard dataset shows that the method adopted in the presented framework outperforms the Bag-of-Words (BoW) method that has been used in some of the previous systems. Experimental test conducted on a set of video sequences indicated the real-time performance of the tracking system with a frame rate at 15-30 frames per second. The presented framework is exposed to be functional in practical situations with a demonstration application on a campus walk-around.
Big Data: Concepts, Technologies and Applications in the Public Sector
Big Data (BD) is associated with a new generation of technologies and architectures which can harness the value of extremely large volumes of very varied data through real time processing and analysis. It involves changes in (1) data types, (2) accumulation speed, and (3) data volume. This paper presents the main concepts related to the BD paradigm, and introduces architectures and technologies for BD and BD sets. The integration of BD with the Hadoop Framework is also underlined. BD has attracted a lot of attention in the public sector due to the newly emerging technologies that allow the availability of network access. The volume of different types of data has exponentially increased. Some applications of BD in the public sector in Romania are briefly presented.
Logistical Optimization of Nuclear Waste Flows during Decommissioning
An important number of technological equipment and high-skilled workers over long periods of time have to be mobilized during nuclear decommissioning processes. The related operations generate complex flows of waste and high inventory levels, associated to information flows of heterogeneous types. Taking into account that more than 10 decommissioning operations are on-going in France and about 50 are expected toward 2025: A big challenge is addressed today. The management of decommissioning and dismantling of nuclear installations represents an important part of the nuclear-based energy lifecycle, since it has an environmental impact as well as an important influence on the electricity cost and therefore the price for end-users. Bringing new technologies and new solutions into decommissioning methodologies is thus mandatory to improve the quality, cost and delay efficiency of these operations. The purpose of our project is to improve decommissioning management efficiency by developing a decision-support framework dedicated to plan nuclear facility decommissioning operations and to optimize waste evacuation by means of a logistic approach. The target is to create an easy-to-handle tool capable of i) predicting waste flows and proposing the best decommissioning logistics scenario and ii) managing information during all the steps of the process and following the progress: planning, resources, delays, authorizations, saturation zones, waste volume, etc. In this article we present our results from waste nuclear flows simulation during decommissioning process, including discrete-event simulation supported by FLEXSIM 3-D software. This approach was successfully tested and our works confirms its ability to improve this type of industrial process by identifying the critical points of the chain and optimizing it by identifying improvement actions. This type of simulation, executed before the start of the process operations on the basis of a first conception, allow ‘what-if’ process evaluation and help to ensure quality of the process in an uncertain context. The simulation of nuclear waste flows before evacuation from the site will help reducing the cost and duration of the decommissioning process by optimizing the planning and the use of resources, transitional storage and expensive radioactive waste containers. Additional benefits are expected for the governance system of the waste evacuation since it will enable a shared responsibility of the waste flows.
Development Framework Based on Mobile Augmented Reality for Pre-Literacy Kit
Mobile technology, augmented reality, and game-based learning are some of the key learning technologies that can be fully optimized to promote pre-literacy skills. The problem is how to design an effective pre-literacy kit that utilizes some of the learning technologies. This paper presents a framework based on mobile augmented reality for the development of pre-literacy kit. This pre-literacy kit incorporates three main components which are contents, design, and tools. A prototype of a mobile app based on the three main components was developed for promoting pre-literacy. The results show that the children and teachers gave positive feedbacks after using the mobile app for the pre-literacy.
Drivers of Digital Product Innovation in Firms: An Empirical Study of Technological, Organizational, and Environmental Factors
With digitalization increasingly changing the rules of competition, firms face the need to adapt and assimilate digital technologies in order to remain competitive. Firms can choose from various possibilities to integrate digital technologies including the option to embed digital technologies aiming to innovate products or to develop digital products. However, the question of which specific factors influence a firm’s decision to pursue digital product innovation remains unanswered in research. By adopting the Technology-Organization-Environment (TOE)-framework we have designed a qualitative exploratory study including eleven German practitioners to investigate relevant contingency factors. Our results indicate that the most critical factors for a company’s decision to pursue digital product innovation can be found in the technological and environmental dimensions, namely customers, competitive pressure, technological change, as well as digitalization fit.
Several Aspects of the Conceptual Framework of Financial Reporting
The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.
A Scalable Media Job Framework for an Open Source Search Engine
This paper explores efficient ways to implement various
media-updating features like news aggregation, video conversion,
and bulk email handling. All of these jobs share the property
that they are periodic in nature, and they all benefit from being
handled in a distributed fashion. The data for these jobs also often
comes from a social or collaborative source. We isolate the class of
periodic, one round map reduce jobs as a useful setting to describe
and handle media updating tasks. As such tasks are simpler than
general map reduce jobs, programming them in a general map
reduce platform could easily become tedious. This paper presents
a MediaUpdater module of the Yioop Open Source Search Engine
Web Portal designed to handle such jobs via an extension of a
PHP class. We describe how to implement various media-updating
tasks in our system as well as experiments carried out using these
implementations on an Amazon Web Services cluster.
An Agile, Intelligent and Scalable Framework for Global Software Development
Global Software Development (GSD) is becoming a common norm in software industry, despite of the fact that global distribution of the teams presents special issues for effective communication and coordination of the teams. Now trends are changing and project management for distributed teams is no longer in a limbo. GSD can be effectively established using agile and project managers can use different agile techniques/tools for solving the problems associated with distributed teams. Agile methodologies like scrum and XP have been successfully used with distributed teams. We have employed exploratory research method to analyze different recent studies related to challenges of GSD and their proposed solutions. In our study, we had deep insight in six commonly faced challenges: communication and coordination, temporal differences, cultural differences, knowledge sharing/group awareness, speed and communication tools. We have established that each of these challenges cannot be neglected for distributed teams of any kind. They are interlinked and as an aggregated whole can cause the failure of projects. In this paper we have focused on creating a scalable framework for detecting and overcoming these commonly faced challenges. In the proposed solution, our objective is to suggest agile techniques/tools relevant to a particular problem faced by the organizations related to the management of distributed teams. We focused mainly on scrum and XP techniques/tools because they are widely accepted and used in the industry. Our solution identifies the problem and suggests an appropriate technique/tool to help solve the problem based on globally shared knowledgebase. We can establish a cause and effect relationship using a fishbone diagram based on the inputs provided for issues commonly faced by organizations. Based on the identified cause, suitable tool is suggested, our framework suggests a suitable tool. Hence, a scalable, extensible, self-learning, intelligent framework proposed will help implement and assess GSD to achieve maximum out of it. Globally shared knowledgebase will help new organizations to easily adapt best practices set forth by the practicing organizations.
A Reference Framework Integrating Lean and Green Principles within Supply Chain Management
In the last decades, an increasing set of companies adopted lean philosophy to improve their productivity and efficiency promoting the so-called continuous improvement concept, reducing waste of time and cutting off no-value added activities. In parallel, increasing attention rises toward green practice and management through the spread of the green supply chain pattern, to minimise landfilled waste, drained wastewater and pollutant emissions. Starting from a review on contributions deepening lean and green principles applied to supply chain management, the most relevant drivers to measure the performance of industrial processes are pointed out. Specific attention is paid on the role of cost because it is of key importance and it crosses both lean and green principles. This analysis leads to figure out an original reference framework for integrating lean and green principles in designing and managing supply chains. The proposed framework supports the application, to the whole value chain or to parts of it, e.g. distribution network, assembly system, job-shop, storage system etc., of the lean-green integrated perspective. Evidences show that the combination of the lean and green practices lead to great results, higher than the sum of the performances from their separate application. Lean thinking has beneficial effects on green practices and, at the same time, methods allowing environmental savings generate positive effects on time reduction and process quality increase.
Development of an Automatic Calibration Framework for Hydrologic Modelling Using Approximate Bayesian Computation
Hydrologic models are increasingly used as tools to
predict stormwater quantity and quality from urban catchments.
However, due to a range of practical issues, most models produce
gross errors in simulating complex hydraulic and hydrologic systems.
Difficulty in finding a robust approach for model calibration is one of
the main issues. Though automatic calibration techniques are
available, they are rarely used in common commercial hydraulic and
hydrologic modelling software e.g. MIKE URBAN. This is partly
due to the need for a large number of parameters and large datasets in
the calibration process. To overcome this practical issue, a
framework for automatic calibration of a hydrologic model was
developed in R platform and presented in this paper. The model was
developed based on the time-area conceptualization. Four calibration
parameters, including initial loss, reduction factor, time of
concentration and time-lag were considered as the primary set of
parameters. Using these parameters, automatic calibration was
performed using Approximate Bayesian Computation (ABC). ABC is
a simulation-based technique for performing Bayesian inference
when the likelihood is intractable or computationally expensive to
compute. To test the performance and usefulness, the technique was
used to simulate three small catchments in Gold Coast. For
comparison, simulation outcomes from the same three catchments
using commercial modelling software, MIKE URBAN were used.
The graphical comparison shows strong agreement of MIKE URBAN
result within the upper and lower 95% credible intervals of posterior
predictions as obtained via ABC. Statistical validation for posterior
predictions of runoff result using coefficient of determination (CD),
root mean square error (RMSE) and maximum error (ME) was found
reasonable for three study catchments. The main benefit of using
ABC over MIKE URBAN is that ABC provides a posterior
distribution for runoff flow prediction, and therefore associated
uncertainty in predictions can be obtained. In contrast, MIKE
URBAN just provides a point estimate. Based on the results of the
analysis, it appears as though ABC the developed framework
performs well for automatic calibration.
A Conceptual Framework and a Mathematical Equation for Managing Construction-Material Waste and Cost Overruns
The problem of construction material waste remains unresolved, as a significant percentage of the materials delivered to some project sites end up as waste which might result in additional project cost. Cost overrun is a problem which affects 90% of the completed projects in the world. The argument on how to eliminate it has been on-going for the past 70 years, but there is neither substantial improvement nor significant solution for mitigating its detrimental effects. Research evidence has proposed various construction cost overruns and material-waste management approaches; nonetheless, these studies failed to give a clear indication on the framework and the equation for managing construction material waste and cost overruns. Hence, this research aims to develop a conceptual framework and a mathematical equation for managing material waste and cost overrun in the construction industry. The paper adopts the desktop methodological approach. This involves comparing the causes of material waste and those of cost overruns from the literature to determine the possible relationship. The review revealed a relationship between material waste and cost overrun that; increase in material waste would result to a corresponding increase in the amount of cost overrun at both the pre-contract and the post contract stages of a project. It was found from the equation that achieving an effective construction material waste management must ensure a “Good Quality-of-Planning, Estimating, and Design Management” and a “Good Quality- of-Construction, Procurement and Site Management”; a decrease in “Design Complexity” which would reduce “Material Waste” and subsequently reduce the amount of cost overrun by 86.74%. The conceptual framework and the mathematical equation developed in this study are recommended to the professionals of the construction industry.
Collaborative Environmental Management: A Case Study Research of Stakeholders’ Collaboration in the Nigerian Oil-producing Region
A myriad of environmental issues face the Nigerian
industrial region, resulting from; oil and gas production, mining,
manufacturing and domestic wastes. Amidst these, much effort has
been directed by stakeholders in the Nigerian oil producing regions,
because of the impacts of the region on the wider Nigerian economy.
Although collaborative environmental management has been noted as
an effective approach in managing environmental issues, little
attention has been given to the roles and practices of stakeholders in
effecting a collaborative environmental management framework for
the Nigerian oil-producing region. This paper produces a framework
to expand and deepen knowledge relating to stakeholders aspects of
collaborative roles in managing environmental issues in the Nigeria
oil-producing region. The knowledge is derived from analysis of
stakeholders’ practices – studied through multiple case studies using
document analysis. Selected documents of key stakeholders –
Nigerian government agencies, multi-national oil companies and host
communities, were analyzed. Open and selective coding was
employed manually during document analysis of data collected from
the offices and websites of the stakeholders. The findings showed
that the stakeholders have a range of roles, practices, interests, drivers
and barriers regarding their collaborative roles in managing
environmental issues. While they have interests for efficient resource
use, compliance to standards, sharing of responsibilities, generating
of new solutions, and shared objectives; there is evidence of major
barriers and these include resource allocation, disjointed policy,
ineffective monitoring, diverse socio- economic interests, lack of
stakeholders’ commitment and limited knowledge sharing. However,
host communities hold deep concerns over the collaborative roles of
stakeholders for economic interests, particularly, where government
agencies and multi-national oil companies are involved. With these
barriers and concerns, a genuine stakeholders’ collaboration is found
to be limited, and as a result, optimal environmental management
practices and policies have not been successfully implemented in the
Nigeria oil-producing region. A framework is produced that describes
practices that characterize collaborative environmental management
might be employed to satisfy the stakeholders’ interests. The
framework recommends critical factors, based on the findings, which
may guide a collaborative environmental management in the oil
producing regions. The recommendations are designed to re-define
the practices of stakeholders in managing environmental issues in the
oil producing regions, not as something wholly new, but as an
approach essential for implementing a sustainable environmental
policy. This research outcome may clarify areas for future research as
well as to contribute to industry guidance in the area of collaborative
Framework for the Modeling of the Supply Chain Collaborative Planning Process
In this work, a framework to model the Supply Chain
(SC) Collaborative Planning (CP) process is proposed. The main
contributions of this framework concern 1) the presentation of the
decision view, the most important one due to the characteristics of the
process, jointly within the physical, organisation and information
views, and 2) the simultaneous consideration of the spatial and
temporal integration among the different supply chain decision
centres. This framework provides the basis for a realistic and
integrated perspective of the supply chain collaborative planning
process and also the analytical modeling of each of its decisional
Green Sustainability Using Radio Frequency Identification: Technology-Organization-Environment Perspective Using Two Case Studies
This qualitative case study seeks to understand and
explain the deployment of radio frequency identification (RFID)
systems in two countries (i.e., in Taiwan for the adoption of electric
scooters and in Finland for supporting glass bottle recycling) using
the “Technology-Organization-Environment” theoretical framework.
This study also seeks to highlight the relevance and importance of
pursuing environmental sustainability in firms and in society in
general due to the social urgency of the issues involved.
A Framework for Enhancing Mobile Development Software for Rangsit University, Thailand
This paper presents the development of a mobile
application for students at the Faculty of Information Technology,
Rangsit University (RSU), Thailand. RSU upgrades an enrollment
process by improving its information systems. Students can
download the RSU APP easily in order to access the RSU substantial
information. The reason of having a mobile application is to help
students to access the system regardless of time and place. The objectives of this paper include: 1. To develop an application
on iOS platform for those students at the Faculty of Information
Technology, Rangsit University, Thailand. 2. To obtain the students’
perception towards the new mobile app. The target group is those
from the freshman year till the senior year of the faculty of
Information Technology, Rangsit University. The new mobile application, called as RSU APP, is developed by
the department of Information Technology, Rangsit University. It
contains useful features and various functionalities particularly on
those that can give support to students. The core contents of the app
consist of RSU’s announcement, calendar, events, activities, and ebook.
The mobile app is developed on the iOS platform. The user
satisfaction is analyzed from the interview data from 81 interviewees
as well as a Google application like a Google form which 122
interviewees are involved. The result shows that users are satisfied
with the application as they score it the most satisfaction level at 4.67
SD 0.52. The score for the question if users can learn and use the
application quickly is high which is 4.82 SD 0.71. On the other hand,
the lowest satisfaction rating is in the app’s form, apps lists, with the
satisfaction level as 4.01 SD 0.45.
Radical Technological Innovation–Comparison of a Critical Success Factors Framework with Existing Literature
Radical technological innovations enable companies
to reach strong market positions and are thus desirable. On the other
hand, the innovation process is related to significant costs and risks.
Hence, the knowledge of the factors that influence success is crucial
for technology driven companies. Taking a previously developed
framework of Critical Success Factors for radical technological
innovations as a reference model, we conducted a structured and
focused literature review of eleven standard books within the field of
technology and innovation management. With this approach we aim
to evaluate, expand, and clarify the set of Critical Success Factors
detailed in this framework. Overall, the set of factors and their
allocation to the main categories of the framework could be
confirmed. However, the factor organizational home is not
emphasized and discussed in most of the reviewed literature. On the
other hand, an additional factor that has not been part of the
framework is described to be important – strategy fit. Furthermore,
the factors strategic alliances and platform strategy appear in the
literature but in a different context compared to the reference model.