Starfruit classification based on linear hue computation

In this paper, a classification process to group starfruit into six maturity indices is proposed based on 1- dimensional color feature called hue, which is extracted from the starfruit image. As the original hue is quantified from the nonlinear transformation of the 3-dimensional Red, Green and Blue color, this paper proposes a linear hue transformation computation based on the 2 colors of Red and Green. The proposed hue computation leads to a reduced computational burden, less computational complexity and better class discriminant capability. The hue is then applied as the input for the maturity classification process. The classification process is based on the hypothesis that for each of the maturity index, certain area of the starfruit surface is supposed to have distinctive value of the hue. In this work, the said starfruit surface area is set as 70% of the total area and based on 600 samples, the proposed technique results in 93% classification accuracy

Exploring COBIT processes for ITG in Saudi organizations : an empirical study

Control Objectives for Information and Related Technology (COBIT) has become one of the most important guidelines for information technology governance (ITG), which provides organizations with a useful tool to start evaluating their own ITG systems. COBIT introduces an ITG framework and supporting toolset that allows IT managers to bridge the gap between control requirements, technical issues and business risks. The objective of this study is to investigate the formality, auditing, responsibility and accountability of implementing COBIT processes for ITG in Saudi organizations. An empirical survey, using a self-administered questionnaire, was conducted to achieve these objectives. Five hundred questionnaires were distributed to a sample of Saudi organizations in a selected number of Saudi cities. One hundred and twenty seven valid questionnaires – representing a 25.4 percent response rate –were collected and analyzed using the Statistical Package for Social Sciences (SPSS) version 16. While the results of the study reveal that the majority of respondents reported that implementing ITG COBIT processes and domains is the responsibility of IT departments in Saudi organizations, most of the respondents reported that the COBIT processes and domains are neither audited nor formally conducted in their organizations. From a practical standpoint, managers and practitioners alike stand to gain from the findings of this study. The study provides useful information for senior management, IT managers, accountants, auditors, and academics to understand the implementation phase and the impact of COBIT on ITG in Saudi organizations.Los Objetivos de Control para la información y tecnologías afines (COBIT) se han convertido en uno de las pautas más importantes para la dirección de la tecnología de la información (ITG), lo que proporciona a las organizaciones con una herramienta útil para evaluar sus propios sistemas de informática. COBIT introduce un marco ITG y un conjunto de herramientas de apoyo que permite a los administradores informáticos a salvar la situación entre los requisitos de control, asuntos técnicos y riesgos empresariales. El objetivo de este estudio es investigar la formalidad, la auditoría, la responsabilidad y la rendición de cuentas de implementar los procesos COBIT para ITG en organizaciones saudíes. Una encuesta empírica, con el uso de un cuestionario auto-administrado, se llevó a cabo para conseguir esto. Quinientos cuestionarios se distribuyeron a una muestra de dichas organizaciones en un número seleccionado de ciudades saudíes. Se reunieron ciento veintisiete cuestionarios válidos – representando un 24’5% en cuanto a la tasa de respuesta -, los cuales fueron analizados con la versión 16 del Paquete Estadístico para las Ciencias Sociales (SPSS). Mientras los resultados del estudio revelaron que la mayoría de los participantes declararon que la aplicación los procesos ITG COBIT, y los dominios es responsabilidad de los departamentos informáticos de estas organizaciones, la mayor parte de los participantes reclamaron que dichos procesos y dominios no son auditados ni formalmente llevados a cabo en sus organizaciones. Desde una perspectiva práctica, tanto los directores como los profesionales pueden beneficiarse de los hallazgos de este estudio. Este mismo aporta información útil para la alta dirección, los administradores informáticos, los contables, los auditores, y los académicos para que entiendan la fase de aplicación, y el impacto de COBIT en ITG en las organizaciones saudíes

Evaluating the security controls of CAIS in developing countries : the case of Saudi Arabia

This paper examines the existence and adequacy of implemented Computerized Accounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi organizations. An empirical survey, using a self-administered questionnaire, was carried out to achieve this purpose. Five hundred questionnaires were distributed on a random sample of Saudi organizations. Two hundred and seventy five valid, usable questionnaires were collected and analyzed. The results of the study highlight a number of inadequately implemented CAIS security controls, and some suggestions and recommendations are introduced to strengthen the weak points and to close the loopholes in the present CAIS security controls in Saudi organizations. From a practical standpoint, managers, auditors, IT users and practitioners alike stand to gain from the findings of this study. The results could enable them to better understand and secure their CAIS and to champion IT development for the success of their businesses.Este artículo examina la existencia y adecuación de los controles de seguridad implementados de los sistemas de información de contabilidad informativa (CASI en inglés) para prevenir, detectar y corregir las infracciones de seguridad en las organizaciones de Saudi. Una encuesta empírica, con el uso de un cuestionario auto-administrado, se llevó a cabo para conseguir este fin. Se distribuyeron quinientos cuestionarios sobre una muestra aleatoria de estas organizaciones. Solo se recogieron y analizaron aquellos doscientos setenta y cinco cuestionarios válidos. Los resultados de este estudio destacan un número de inadecuados controles de seguridad implementados de CAIS, y se introducen, además, algunas sugerencias y recomendaciones para mejorar los puntos débiles y cerrar las lagunas en los actuales controles de seguridad de CAIS en las organizaciones de Saudi. Desde un punto de vista práctico, tanto los directores, como los auditores, usuarios y profesionales de informática pueden beneficiarse de los hallazgos de este estudio. Los resultados pueden permitirles a entender mejor y asegurar sus CAIS, y defender el desarrollo de la informática para el éxito de sus negocios

The Determinates Of Selecting Accounting Software: A Proposed Model

Selecting the appropriate accounting software has become an important issue for many organizations. Selecting the wrong accounting software would be a great disaster, it might lead to major financial losses, and possibly even bankruptcy. Certain crucial factors such as users’ current and future needs, business type, business size, features and attributes of accounting software, information technology infrastructure and environment, and vendor reliability should be taken into consideration before obtaining the software. The objective of this paper is to investigate, analyze and evaluate the main factors an organization should consider in its decision to select the appropriate accounting software. The paper introduces an integrated theoretical framework of the main factors affecting the selection of an appropriate accounting software package for an organization. The paper proceeds to introduce a proposed mathematical model of the determinants of selecting accounting software. The proposed model would help an organization to select the most appropriate accounting software that would satisfy its current and future needs for information and financial and non-financial reports

Investigating The Security Policies Of Computerized Accounting Information Systems In The Banking Industry Of An Emerging Economy: The Case Of Egypt

Information has become one of the most valuable corporate assets, which should be protected with care and concern because business survival and success are heavily dependent upon the confidentiality, integrity and continued availability of critical information. The reliance on information and rapidly changing technology forces many organizations to implement comprehensive information security programs to protect their information systems. However, the success of implementing such security programs relies largely on employees’ awareness and compliance. The failure to secure information or to make it available when required to those who need it would lead to financial and non-financial losses. The objective of this paper is to explore the main characteristics of security policies of the computerised accounting information systems (CAIS) in the Egyptian Banking Industry (EBI), and to investigate the differences among bank types regarding the existence, implementation, clarity, comprehensiveness, publicity, awareness, management attitudes, and participation in designing, developing and evaluating their banks’ CAIS security policies. The research statistics revealed that the vast majority the surveyed banks has formal written, clear, comprehensive, reasonable and well-published CAIS security policies. Moreover, the majority of respondents believed that there was adequate awareness of CAIS security issues among their banks’ managers and employees and that managers had positive attitudes and paid great attention to security issues. Further, the majority of respondents also claimed that they participated in designing, developing and evaluating their banking CAIS security policies and controls

Investigating The Security Policies Of Computerized Accounting Information Systems In The Banking Industry Of An Emerging Economy: The Case Of Egypt

Information has become one of the most valuable corporate assets, which should be protected with care and concern because business survival and success are heavily dependent upon the confidentiality, integrity and continued availability of critical information. The reliance on information and rapidly changing technology forces many organizations to implement comprehensive information security programs to protect their information systems. However, the success of implementing such security programs relies largely on employees’ awareness and compliance. The failure to secure information or to make it available when required to those who need it would lead to financial and non-financial losses. The objective of this paper is to explore the main characteristics of security policies of the computerised accounting information systems (CAIS) in the Egyptian Banking Industry (EBI), and to investigate the differences among bank types regarding the existence, implementation, clarity, comprehensiveness, publicity, awareness, management attitudes, and participation in designing, developing and evaluating their banks’ CAIS security policies. The research statistics revealed that the vast majority the surveyed banks has formal written, clear, comprehensive, reasonable and well-published CAIS security policies. Moreover, the majority of respondents believed that there was adequate awareness of CAIS security issues among their banks’ managers and employees and that managers had positive attitudes and paid great attention to security issues. Further, the majority of respondents also claimed that they participated in designing, developing and evaluating their banking CAIS security policies and controls

Анализ современной системы государственных закупок

Рассмотрена современная система осуществления государственного заказа, проанализированы основные достоинства и недостатки данной системы. Произведен обзор Федеральной контрактной системы

Omani camel calves in a traditional management system

Le dromadaire Omani est une race particulière de la région du Golfe persique. C'est un animal à usages multiples et, depuis récemment, très demandé pour ses qualités de coureur. La population cameline à Oman était de 98 500 têtes en 1994 avec un taux de croissance annuel de 3,7 p. 100. Cette enquête a été réalisée entre 1992 et 1997. La reproduction a lieu en hiver (de novembre à mars). Vingt femelles adultes sur 364 ont été mises à la reproduction chaque année. En moyenne, 12 chamelons sont nés chaque année (taux de mise bas de 60 p. 100). Le taux moyen de conception a été de 4,5 p. 100, indiquant un sérieux problème dans le système d'élevage traditionnel. La plupart des chamelons (71,6 p. 100) sont nés de chamelles du groupe d'âge 11-20 ans. Les plus jeunes animaux en âge de se reproduire étaient utilisés pour la selle ou la course. Le rapport des chamelons femelles/mâles était de 1,14. Pour 53 gestations répertoriées, la durée moyenne de gestation a été de 384 jours (12,6 mois). Le taux de mortalité annuel a été de 2,66 p. 100. Tous les cas ont été répertoriés au cours du premier mois post-partum. Les causes de mortalité du chamelon comprenaient la pneumonie, les diarrhées et la sous-nutrition. Le système traditionnel d'élevage n'était pas adapté à une préparation adéquate de la mère pour l'allaitement post-partum. Trois chamelles ont mis bas deux fois avec des intervalles entre les mises bas de 3,3, 2,87 et 2,6 ans. Sept mâles reproducteurs étaient gardés séparément des femelles. Au cours des cinq années d'observation, 273 saillies ont été effectuées, conduisant à 60 naissances. Deux des mâles ont sailli 59 fois chacun, et chacun d'eux a participé à 11 conceptions. La gestion de la reproduction n'a pas permis une évaluation de la fertilité mâle ou femelle. (Résumé d'auteur

Exploring information technology governance (ITG) in developing countries : an empirical study

The objective of this study is to explore the current performance of information technology governance (ITG) in Saudi organizations using the balanced scorecard model introduced by the ITG Institute (ITGI, 2005). An empirical survey was carried out to achieve this purpose. Five hundred questionnaires were randomly distributed to a representative sample of Saudi organizations and the response rate was 29.5%. The results of the study reveal that the vast majority of respondents reported the importance of ITG performance measures. A majority of them reported it had been measured, but a smaller number believe that such measures have actually been used in evaluating the ITG performance in their organizations. The results of this study suggest that Saudi organizations should achieve better governance of their IT in order to ensure that an organization’s IT strategy is aligned with and supports the overall organization’s strategy-- that IT supports the organization’s ability to exploit opportunities and maximize benefits. The results also suggest that Saudi organizations should use their IT resources more responsibly and manage their IT-related risks appropriately in order to champion the IT development for the success of their businesses.El objetivo de este estudio es examinar el desempeño actual de la Junta de Gobernanza sobre Tecnología de la Información (JGTI) en las organizaciones de Arabia Saudi, usando un modelo de puntuación equilibrada introducido por el instituto ITG (ITG,2005). Se llevó a cabo una encuesta empírica para conseguir esto. Se distribuyeron de forma aleatoria quinientos cuestionarios, a una muestra representativa de organizaciones de Arabia Saudi, y el porcentaje de respuesta fue de 29’5%. Los resultados de este estudio revelan que la gran mayoría de los encuestados informaron sobre la importancia de las medidas de actuación del ITG. La mayoría de ellos reportaron que se había medido, pero un pequeño número creía que dichas medidas habían sido utilizadas, en realidad, para evaluar la actuación del ITG en sus organizaciones. Este estudio sugiere, según sus resultados, que dichas organizaciones deberían de conseguir una mejor dirección de sus tecnologías, para asegurar que la estrategia tecnológica de la organización se adapta, y apoya la estrategia general de la misma – que la tecnología apoya la habilidad de la organización para aprovechar oportunidades y maximizar beneficios. Además, los resultados también sugieren que estas organizaciones deberían de usar sus recursos tecnológicos de una forma más responsable, y dirigir sus riesgos tecnológicos apropiadamente, para luchar por el desarrollo de la tecnología para el éxito de sus negocios

Influence of Opening and Boundary Conditions on the Behavior of Concrete Hollow Block Walls: Experimental Results

The assembled pattern of concrete hollow building blocks contributes to the wall structure’s durability. This paper presents experimental research on the behavior of concrete hollow block walls. The experimental work included testing four concrete hollow block wall panels with different opening sizes. Constant vertical axial load was applied on top of the wall panels until failure, characterized by boundary conditions. The results showed that the presence of openings reduced the strength of the wall panels; it was possible to observe these differences since the opening area was between 20 and 40% of the gross wall panel area. It was also observed that while the opening percentage had a significant impact on the strength of the wall, the boundary conditions had a less substantial impact on the overall wall response. A high localized concentration of stress was observed at the top corners of the wall panels and a high stress concentration was also observed along the vertical sides of the openings. Variation in the number and the shape of the openings often changed the failure mechanism in the wall panels, even when the percentage area of the opening remained constant. The wall panels A1-B2 reached peak stress levels at 0.019 MPa, 0.036 MPa, 0.056 MPa, and 0.030 MPa. The equivalent peak strains were 0.018, 0.011, 0.012, and 0.010 respectively. This research established significant data and is expected to help in the design and analysis of axially loaded unreinforced masonry walls with openings