Physical Sciences and Mathematics Commons^™

Accountability Responsibility As An Instrument For Performance Measurement, Burhan Rexhepi B.R

International Journal of Business and Technology

This paper addresses the role and importance of accounting information, in particular liability accounting and the impact of liability centers on the success of the enterprise. The success of business decision making is closely linked to the quality and accuracy of accounting information. Every entity, regardless of ownership, size and form of legal organization, the capital structure exists and functions to achieve its objectives.

We live in a time of great changes in external environmental factors, which impose the need to know modern methods and models for running a business. However, the main basis of business success depends on the …

Types Of Financial And Economic Crisis, Burhan R. Rexhepi B.R

International Journal of Business and Technology

Financial crises have caused much debate among different economists. They have attempted to explore any possibility of detecting and preventing crises before they cause the damages that will require way more time and energy to repair the situation and bring the economies back on the right track of sustainable development. The purpose of this study is to analyze different types of financial crises that have affected the economies of the world in order to draw lessons from their experiences. Analysis of this study is divided into four types of financial crises: Banking crisis, speculative bubbles and the market failures, international …

An Outlook Of Factoring Industry In The World And In Kosovo, Burhan R. Rexhepi B.R

International Journal of Business and Technology

Factoring is the most appropriate one for both bank and SMEs as it is considering a method of raising short- term working capital for enterprise by exchanging its A/R, not collateral focused and not adding any liability into their balance sheet. Moreover, factoring is a comprehensive financial service that includes not only financing but also credit protection, accounts receivable bookkeeping and collection services. Factoring not only brings benefit to CBs as a new service for diversification and increasing turnover but also supports SMEs to access financing for roll-up their business and gaining profit from achieving advantages of competitiveness. Although it …

Theory About Factoring Service, Burhan Economy Rexhepi Ek

International Journal of Business and Technology

Factoring is one of the oldest and common methods of trade fi nance over the world with a long historical development. According to historians, Factoring is originated 4,000 years ago in the days of King Hammurabi of Mesopotamia whereby the fi rst literate societies were developed. Although Mesopotamia no longer exists, many of its great contributions to civilization have endured, including Factoring. The fi rst documented-use of factoring was widespread occurred in the American colonies before the revolution to serve for trade. With the abundance of the North American landscape, colonists cultivated and traded commodities like cott on, fur and …

Soft Wheat Quality Parameters Evaluation By Near Infrared Spectroscopy: From Field To Shelf Analysis, Kliton Bylykbashi

International Journal of Business and Technology

Near InfraRed Spectroscopy (NIRS) is a powerful tool that is widely applied in agro-food science and technology research for qualitative as well as quantitative analysis. It is one analytical technique that is taking place in this sector due to its low costs, reliability, rapidity and not invasive / non-destructive nature. NIRS along with chemometric modelling can provide accurate assessment of various grain quality attributes and the chemical composition of grain. The present work investigates the ability of using NIRS for the evaluation of different wheat quality parameters by using a portable spectroradiometer working in Visible – Short Wave InfraRed (Vis-SWIR: …

Types Of Suturing Materials In Oral Surgery, Biljana Evrosimovska

International Journal of Business and Technology

Aim: In everyday surgical practice, different types of suturing materials are available. They play an important role in tissue healing, facilitate the process of hemostasis, enable the reconstruction and reunification of tissue whose integrity has been compromised during surgery or trauma. The aim of this study is to examine the reaction of the tissue to different suturing materials, as well as to determine the speed of wound healing and the incidence of complications after their use, in order to prove which of them is most suitable for oral surgery procedure. Material and methods: These researches were done based on analyzes …

Can Democratic Subjectivity Be A Way Out Of Recent Crisis Of Democracy? The Case Of Turkey, Erdem Damar

International Journal of Business and Technology

Drawing from poststructuralist perspective with a specific emphasis on agonistic democracy, this paper emphasises on the notion of democratic subjectivity as a possible way out of the contemporary crisis of liberal democracy. The two faces of this crisis will be elaborated in the first part. While the crisis of democracy is largely produced by the implementations of conservative, technocratic and capitalist politics that embrace minimalist approaches to democracy by reducing it into a set of rules to govern politics, it also gains visibility to the emergence of a wide range of counter-mobilisations contesting these neoliberal variants. In that respect, post-structuralist …

Towards Secure Data Flow Oriented Multi-Vendor Ict Governance Model, Lars Magnusson, Patrik Elm, Anita Mirijamdotter

International Journal of Business and Technology

Today, still, ICT Governance is being regarded as a departmental concern, not an overall organizational concern. History has shown us that implementation strategies, which are based on departments, results in fractional implementations leading to ad hoc solutions with no central control and stagnation for the in-house ICT strategy. Further, this recently has created an opinion trend; many are talking about the ICT department as being redundant, a dying out breed, which should be replaced by on-demand specialized external services. Clearly, the evermore changing surroundings do force organizations to accelerate the pace of new adaptations within their ICT plans, more vivacious …

Implications Of Eu-Gdpr In Low-Grade Social, Activist And Ngo Settings, Lars Magnusson, Sarfraz Iqbal

International Journal of Business and Technology

Social support services are becoming popular among the citizens of every country and every age. Though, social support services easily accessible on mobile phones are used in different contexts, ranging from extending your presence and connectivity to friends, family and colleagues to using social media services for being a social activist seeking to help individuals confined in miserable situations such as homeless community, drug addicts or even revolutionists fighting against dictatorships etc. However, a very recent development in the European Parliament’s law (2016/679) on the processing and free movement of personal data in terms of EU-GDPR (General data protection rules) …

An Approach To Information Security For Smes Based On The Resource-Based View Theory, Blerton Abazi

International Journal of Business and Technology

The main focus of this proposal is to analyze implementation challenges, benefits and requirements in implementation of Information Systems and managing information security in small and medium size companies in Western Balkans countries. In relation to the study, the proposal will focus in the following questions to investigate: What are the benefits that companies mostly find after the implementation of Information Systems has been implemented, efficiency, how to they manage security of the information’s, competitive advantage, return of investments etc. The study should give a clear approach to Information Systems implementation, information security, maintenance, measurable benefits, challenges companies have gone …

Decision Making Based On Data Analyses Using Data Warehouses, Valdrin Haxhiu

International Journal of Business and Technology

Data warehouses are a collection of several databases, whose goal is to help different companies and corporations make important decisions about their activities. These decisions are taken from the analyses that are made to the data within the data warehouse. These data are taken from data that companies and corporations collect on daily basis from their branches that may be located in different cities, regions, states and continents. Data that are entered to data warehouses are historical data and they represent that part of data that is important for making decisions. These data go under a transformation process in order …

Characteristics And Temporal Behavior Of Internet Backbone Traffic, Artan Salihu, Muharrem Shefkiu, Arianit Maraj

International Journal of Business and Technology

With the rapid increase demand for data usage, Internet has become complex and harder to analyze. Characterizing the Internet traffic might reveal information that are important for Network Operators to formulate policy decisions, develop techniques to detect network anomalies, help better provision network resources (capacity, buffers) and use workload characteristics for simulations (typical packet sizes, flow durations, common protocols).

In this paper, using passive monitoring and measurements, we show collected data traffic at Internet backbone routers. First, we reveal main observations on patterns and characteristics of this dataset including packet sizes, traffic volume for inter and intra domain and protocol …

Permission-Based Privacy Analysis For Android Applications, Erza Gashi, Zhilbert Tafa

International Journal of Business and Technology

While Information and Communication Technology (ICT) trends are moving towards the Internet of Things (IoT), mobile applications are becoming more and more popular. Mostly due to their pervasiveness and the level of interaction with the users, along with the great number of advantages, the mobile applications bring up a great number of privacy related issues as well. These platforms can gather our very sensitive private data by only granting them a list of permissions during the installation process. Additionally, most of the users can find it difficult, or even useless, to analyze system permissions. Thus, their guess of app’s safety …

A Need For An Integrative Security Model For Semantic Stream Reasoning Systems, Admirim Aliti, Edmond Jajaga, Kozeta Sevrani

International Journal of Business and Technology

State-of-the-art security frameworks have been extensively addressing security issues for web resources, agents and services in the Semantic Web. The provision of Stream Reasoning as a new area spanning Semantic Web and Data Stream Management Systems has eventually opened up new challenges. Namely, their decentralized nature, the metadata descriptions, the number of users, agents, and services, make securing Stream Reasoning systems difficult to handle. Thus, there is an inherent need of developing new security models which will handle security and automate security mechanisms to a more autonomous system that supports complex and dynamic relationships between data, clients and service providers. …

Security Analysis Of Wireless Ban In E-Health, Romina Muka, Sule Yildrim-Yayilgan, Kozeta Sevrani

International Journal of Business and Technology

The Wireless Body Area Network (WBAN) has gained popularity as a new technology for e-Health, and is considered as one of the key research areas in computer science and healthcare applications. WBAN collects patients’ data, monitors constantly their physiological parameters, using small implantable or wearable sensors, and communicates these data using wireless communication techniques in short range. WBAN is playing a huge role in improving the quality of healthcare. Still, due to sensitive and concurrent nature of e-Heath systems, current research has showed that designers must take into considerations the security and privacy protection of the data collected by a …

Circuit Design For Green Communications – Methods, Tools And Examples, Galia Marinova, Zdravka Tchobanova

International Journal of Business and Technology

The paper makes an overview of the existing methods applied for circuit design with low power consumption objective. It considers Computer-Aided Design (CAD) tools and modules for power consumption estimation at the design stage. For analog and mixed analog-digital circuit design, the power estimation options in ORCAD Design Suit with PSpice and Analog Filter Wizard are studied. For digital communication systems the study covers the power estimation, analysis and optimization in ISE and Vivado systems, Xilinx Power Estimator (XPE) tool and spreadsheet, the XPower Analyzer, as well as similar tools proposed by ALTERA - PowerPlay Early Power Estimator and QUARTUS …

Improving Non-Native English Students' Communicative Competence And Collaboration Skills Through Virtual Simulations, Alisa Sadiku

International Journal of Business and Technology

Knowing how to communicate in the target language is the main goal of most language learners. Furthermore, it is very challenging for teachers to bring real world communication experiences in classroom settings where English is not the native language. Hence, in this paper I explore the role of virtual simulations in promoting communicational and collaboration opportunities to non-native speakers of English. In my research, I describe how virtual worlds improve communicative and collaborative skills of non-native speakers of English. Moreover, I investigate how virtual worlds can create a learner centered environment where students take control of their own language production. …

Some Issues In The Testing Of Computer Simulation Models, David J. Murray-Smith

International Journal of Business and Technology

The testing of simulation models has much in common with testing processes in other types of application involving software development. However, there are also important differences associated with the fact that simulation model testing involves two distinct aspects, which are known as verification and validation. Model validation is concerned with investigation of modelling errors and model limitations while verification involves checking that the simulation program is an accurate representation of the mathematical and logical structure of the underlying model. Success in model validation depends upon the availability of detailed information about all aspects of the system being modelled. It also …

Policy And Security Configuration Management Systems In Cross-Organisational Settings, Sascha Pudenz, Markus Manhart, Daniel Bachlechner, Stefan Thalmann

International Journal of Business and Technology

A context of use analysis is an important step in every software engineering project. Comprising the identification of the key system users as well as an analysis of the system environment and the activities supported, this engineering step is crucial for the successful development of information systems. Clarity with respect to the users’ demand for system support and their participation in the activities supported by the system is considered particularly important for systems which are critical for organizational continuity and which are used across organizational boundaries. Systems supporting policy and security configuration management in networks of IT service providers, their …

Mobile-Cloud Cross Development (Mcx), Sachin Ahuja

International Journal of Business and Technology

There is a multitude of Mobile Operating Systems (MOSs) with iOS, Android, Windows Phone and, BlackBerry leading the space. New players continue to enter the market. Without a de-facto leader in this space, it has become necessary for businesses & developers to target multiple devices & MOSs in order to establish a relevant presence within their target audience. Cross-platform Mobile Development Tools (XMTs) were born out of this need to reduce developer effort in creating mobile applications by providing “write once run anywhere” (WORA) functionality. However, most of these tools sacrifice performance, features or maintainability in order to provide WORA …

Autonomous Agents As Tools For Modeling And Building Complex Control Systems That Operate In Dynamic And Unpredictable Environment, Alketa Hyso, Eva Çipi

International Journal of Business and Technology

Complex control systems that operate in not entirely predictable environment have to deal with this environment in an autonomous manner using adaptability, the ability to predict environmental changes, and to maintain their integrity. Elements of the system must be able to find a new solution in a dynamic way. In this paper, we present the modeling of a traffic lights’ control system using a multivalent system. This is a large-scale distributed system, consisting of autonomous and rational traffic light agents, in which there is no centre imposing an outcome. Multiagent system brings another kind of organization of the distributed control. …

An Innovative Web Application For Managing Academic Documents, Krenare Pireva, Petros Kefalas

International Journal of Business and Technology

Archiving versions of academic documents in consideration of green thinking was the motivation to develop an innovative tool that could organize academic documents in a centralized database. This paper presents a new web application, which aims to move towards a paperless University model for managing academic documents that are used within an educational institution, such as proposal courses, syllabuses etc. AcaDocMan, the developed application can be used by academic staff and quality assurance officers of institutions who are able not only to manage their course syllabuses but also to generate different consistent document formats for various purposes.

Dynamic Modeling And Analysis Of Propulsion Effect Of 3 Dof Robot, Ahmet Shala, Xhevahir Bajrami

International Journal of Business and Technology

Dynamical Modeling of robots is commonly first important step of Modeling, Analysis and Control of robotic systems. This paper is focused on using Denavit-Hartenberg (DH) convention for kinematics and Newton- Euler Formulations for dynamic modeling of 3 DoF - Degree of Freedom of 3D robot. The process of deriving of dynamical model is done using Software Maple. Simulations are done using Matlab/Simulink for analysis of propulsion effect under Earth gravity when First Link rotates with 1000 rpm, second Link can move free in vertical direction and Third Link can rotates free around their rotations axle. Simulations results shows very good …

Material Balance Adjustement In Raw Material Processing, Migena Hoxha, Piro Zoga, Aida Bode

International Journal of Business and Technology

Circuit of one processing plant was studied in order to adjust the mass balance. The granulometric composition of the streams that belong to grinding and classifying processes was analyzed, while the chemical content was determined only at the streams related to separation process. Three connection matrixes are considered in this paper, one corresponding to the size fraction equations, the second corresponding to the chemical content measurements and the third, the solid flow rate balance. The technique used consisted of filtering all the data by a weighted least-squares procedure. Then running the output data in a custom designed feature of the …

The Effectiveness Of The Use Of Solar Panels In Hotels Of Durres Area, Asllan Hajderi, Shkelqim Gjevori

International Journal of Business and Technology

In the present study is analyzing the case of the application of solar energy with vacuum tube collectors for heating water for sanitary needs in hotels of Durres areas. In recent years there has been a special interest by the leading authorities to the EU countries and the U.S., for the use of renewable energies in general and solar energy in particular. This is mainly related with the reduction of environmental pollution from gas CO2, which directly influences the greenhouse effect and global warming.

Unlike other forms of renewable energy, like wind turbines, photovoltaic panels and biomass usages, the use …

Advancement Of The Plastering Machine, Bujar Ademi, Peter Kopacek

International Journal of Business and Technology

Automation of water flow at plastering machines is a solution which serves the process of plastering, to adhere international standards. Automation of water flow by taking signals from the condition of the material depending on humidity. So its output is used to influence the increase or decrease of the amount of water flow in the valve. Water flow automation is a system which consists of several components in which the already, develop different processes. To release the feedback we need a sensor which is built by piezoelemnt in which we have the phenomenon of the frequency. With which we have …

Comparison Of Emotion Evaluation Perception Using Human Voice Signals Of Robots And Humans, Vesna Kirandziska, Nevena Ackovska

International Journal of Business and Technology

Emotion perception is the process of perceiving other people’s emotions. It can be based on their facial expression, movement, voice and other biosignals people emit. The evaluation of human’s emotion is one characteristic of emotions. One of the research areas in Robotics is adapting humanistic behavior in robots. Today many robots are constructed. Some of them can even perceive emotions. In this paper a custom built emotion aware robot that perceives emotion evaluation is used to investigate the similarity and differences of the robot's and human's emotion perception. Voice signals from real human were recorded and the information for the …

Ann In Financial Prediction, Roneda Mucaj, Alketa Hyso

International Journal of Business and Technology

This paper focuses on the treatment of intelligent systems and their application in the financial area. Types of intelligent systems are numerous, but we will focus on those systems, which based on their ability to learn, are able to predict. The concept of inductive reasoning, how these systems learn and reason inductively, the role and their integration in financial services are some of the concepts that will be addressed. The second and the main part focuses on the application developed in the design of an artificial neural network for financial forecasts. Recognizing the need for better predictive models, not just …

Swarm Intelligence As An Optimization Technique, Alma Bregaj

International Journal of Business and Technology

Optimization techniques inspired by swarm intelligence have become increasingly popular during the last years. Swarm intelligence is based on nature-inspired behaviours and is successfully applied to optimisation problems in a variety of fields. The advantage of these approaches over traditional techniques is their robustness and flexibility. These properties make swarm intelligence a successful design paradigm for algorithms that deal with increasingly complex problems. In this paper I am focused on the comparison between different swarmbased optimisation algorithms and I have presented some examples of real practical applications of these algorithms.

Comparative Performance Simulation Of Dsdv Aodv And Dsr Manet Protocols In Ns2, Erion Cana

International Journal of Business and Technology

Mobile Ad hoc Networks (MANET) are self-configured and infrastructure less networks with autonomous mobile nodes. Due to the high flexibility, these kind of networks are heavily used in rescue operations, military missions etc. Many routing protocols for this kind of networks exist. This article presents a comparative and quantitative performance study of DSDV, AODV and DSR routing protocols using different simulation models in NS2. Performance metrics like PDR, E2E Delay and Throughput are analyzed under varying network, traffic and mobility parameters like number of nodes, traffic flows, mobility speed and pause time. Results show that AODV outperforms DSDV and DSR …