TEM JournalPub Date : 2020-05-27DOI: 10.18421/tem92-45
Hatem Karim Kadhim, Karar Jasim Najm, Hayder Neamah Kadhim
{"title":"Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach","authors":"Hatem Karim Kadhim, Karar Jasim Najm, Hayder Neamah Kadhim","doi":"10.18421/tem92-45","DOIUrl":"https://doi.org/10.18421/tem92-45","url":null,"abstract":"The paper aims to use throughput accounting as an approach for developing cost accounting systems in the modern manufacturing environment to evaluate the organization performance. The sample consists of (60) persons in organization for examining the hypotheses. The findings show that information provided by throughput accounting helps in measuring costs and evaluate the efficiency and effectiveness of performance in the organization. This approach supports planning and control processes to maximize throughput and reduce inventory levels. The use of Throughput Accounting under the Theory of Constraints leads to finding solutions to bottlenecks that affect the efficiency and effectiveness of performance.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202660","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
TEM JournalPub Date : 2020-05-27DOI: 10.18421/tem92-46
Hassan Ali Al-Ababneh, Salem A .S. Alrhaimi
{"title":"Modern Approaches to Education Management to Ensure the Quality of Educational Services","authors":"Hassan Ali Al-Ababneh, Salem A .S. Alrhaimi","doi":"10.18421/tem92-46","DOIUrl":"https://doi.org/10.18421/tem92-46","url":null,"abstract":"Аn in-depth theoretical study and a critical analysis of the main aspects and existing approaches to the definition of modern education management methods aimed at improving the quality of educational services was carried out. The necessity of using modern approaches to managing education as an integral element of the economy, which is the driver of professional growth and changes in society, is substantiated. The features and key aspects of the formation of the institutionalization of education management in a separate university with the aim of ensuring the quality of modern education and the effectiveness of its management are considered. An in-depth analysis of the quality of educational services; a conceptualized comparison of education level indices, ratings of national education systems and their effectiveness in countries of the world. Practical recommendations have been developed on adapting the management system of educational institutions in accordance with modern economic and social requirements for the quality of educational services, which will increase audience loyalty and increase the effectiveness of management processes.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"4 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Approaches to Information Security in Educational Processes in the Context of Digitalization","authors":"Almaz Rafisovich Gapsalamov, Elvir Munirovich Akhmetshin, Rifat Rashatovich Sharipov, Vladimir Lvovich Vasilev, Tatyana Nikolaevna Bochkareva","doi":"10.18421/tem92-38","DOIUrl":"https://doi.org/10.18421/tem92-38","url":null,"abstract":"The article identifies the goals and objectives of digitalization in education, and presents the forms of implementation of educational processes. It investigates the methods of ensuring information security in educational institutions, and identifying 4 basic types of risk to build a threat model. Investigations into the invasion of our institution were carried out, vulnerabilities were identified for 4 types of risk, the results in the form of successful attacks were shown and recommendations for their elimination were developed. After the recommendations had been implemented, repeated testing was carried out. The results showed a significant decline in the number of successful attacks.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"22 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
TEM JournalPub Date : 2020-05-27DOI: 10.18421/tem92-45
Hatem Karim Kadhim, Karar Jasim Najm, Hayder Neamah Kadhim
{"title":"Using Throughput Accounting for Cost Management and Performance Assessment: Constraint Theory Approach","authors":"Hatem Karim Kadhim, Karar Jasim Najm, Hayder Neamah Kadhim","doi":"10.18421/tem92-45","DOIUrl":"https://doi.org/10.18421/tem92-45","url":null,"abstract":"The paper aims to use throughput accounting as an approach for developing cost accounting systems in the modern manufacturing environment to evaluate the organization performance. The sample consists of (60) persons in organization for examining the hypotheses. The findings show that information provided by throughput accounting helps in measuring costs and evaluate the efficiency and effectiveness of performance in the organization. This approach supports planning and control processes to maximize throughput and reduce inventory levels. The use of Throughput Accounting under the Theory of Constraints leads to finding solutions to bottlenecks that affect the efficiency and effectiveness of performance.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"14 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Approaches to Information Security in Educational Processes in the Context of Digitalization","authors":"Almaz Rafisovich Gapsalamov, Elvir Munirovich Akhmetshin, Rifat Rashatovich Sharipov, Vladimir Lvovich Vasilev, Tatyana Nikolaevna Bochkareva","doi":"10.18421/tem92-38","DOIUrl":"https://doi.org/10.18421/tem92-38","url":null,"abstract":"The article identifies the goals and objectives of digitalization in education, and presents the forms of implementation of educational processes. It investigates the methods of ensuring information security in educational institutions, and identifying 4 basic types of risk to build a threat model. Investigations into the invasion of our institution were carried out, vulnerabilities were identified for 4 types of risk, the results in the form of successful attacks were shown and recommendations for their elimination were developed. After the recommendations had been implemented, repeated testing was carried out. The results showed a significant decline in the number of successful attacks.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"12 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
TEM JournalPub Date : 2020-05-27DOI: 10.18421/tem92-44
Sergey V. Novikov
{"title":"Data Science and Big Data Technologies Role in the Digital Economy","authors":"Sergey V. Novikov","doi":"10.18421/tem92-44","DOIUrl":"https://doi.org/10.18421/tem92-44","url":null,"abstract":"This article explores the role of Data Science and Big Data technology in the modern digital economy. The author states that large and medium companies from retail trade and service sector show increased interest in using them. These technologies are actively used by banks, mobile operators and large manufacturing companies to analyze data on equipment failures and to reduce downtime, which allows reducing costs. The role of Big Data technology is to be a liquid product and a necessary condition to increase the profitability of enterprises through personalized customer service and predictive analytics. For today's Russian digital economy, it is very important to legalize a single definition of Big Data and to achieve the emergence of special data exchanges.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"22 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
TEM JournalPub Date : 2020-05-27DOI: 10.18421/tem92-46
Hassan Ali Al-Ababneh, Salem A .S. Alrhaimi
{"title":"Modern Approaches to Education Management to Ensure the Quality of Educational Services","authors":"Hassan Ali Al-Ababneh, Salem A .S. Alrhaimi","doi":"10.18421/tem92-46","DOIUrl":"https://doi.org/10.18421/tem92-46","url":null,"abstract":"Аn in-depth theoretical study and a critical analysis of the main aspects and existing approaches to the definition of modern education management methods aimed at improving the quality of educational services was carried out. The necessity of using modern approaches to managing education as an integral element of the economy, which is the driver of professional growth and changes in society, is substantiated. The features and key aspects of the formation of the institutionalization of education management in a separate university with the aim of ensuring the quality of modern education and the effectiveness of its management are considered. An in-depth analysis of the quality of educational services; a conceptualized comparison of education level indices, ratings of national education systems and their effectiveness in countries of the world. Practical recommendations have been developed on adapting the management system of educational institutions in accordance with modern economic and social requirements for the quality of educational services, which will increase audience loyalty and increase the effectiveness of management processes.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
TEM JournalPub Date : 2020-05-27DOI: 10.18421/tem92-02
Timofey Ya. Shevgunov, Zhanna A. Vavilova, Oksana A. Guschina, Evgeny N. Efimov
{"title":"Heuristic Global Optimization Algorithm for Estimating a Radio Source Location by a Passive Radar System","authors":"Timofey Ya. Shevgunov, Zhanna A. Vavilova, Oksana A. Guschina, Evgeny N. Efimov","doi":"10.18421/tem92-02","DOIUrl":"https://doi.org/10.18421/tem92-02","url":null,"abstract":"The methods for generating estimator for radio source location based on digital processing of signals received at various points in space are one of the main areas of multi-position radar systems’ research. Nowadays the above-mentioned methods that can provide the highest accuracy among the others are subject of interest. So, the mean square error usually serves as a measure of accuracy, which allows formulating a convenient, for mathematical transformations, quality criteria and synthesizing the algorithms. The traditional estimation algorithms have a multi-stage character, and they are based on the formation of optimal estimators for time and phase delays of the signals and their subsequent conversion to the source coordinates. The research has the modern approaches of the development of new positioning algorithms to guarantee the achievement of the minimum mean square error and do not create excessive computing load.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"16 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141203084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
TEM JournalPub Date : 2020-05-27DOI: 10.18421/tem92-35
Adel Odeh Al-Hashem
{"title":"Mediation Impact of Marketing Intelligence in the Relationship between Technology Based Knowledge Sharing and Product Innovation","authors":"Adel Odeh Al-Hashem","doi":"10.18421/tem92-35","DOIUrl":"https://doi.org/10.18421/tem92-35","url":null,"abstract":"Technology based knowledge sharing and marketing intelligence have both emerged as an important driver to deliver innovative products comparing with competitors. The study seeks to identify not only the impact of Technology based knowledge sharing and marketing intelligence on product innovation, but to examine the mediation impact of marketing intelligence between study variables as well. A convenience sampling technique of (106) senior and middle managers who are dealing with knowledge sharing practices and marketing intelligence in Jordanian pharmaceutical companies is described. The findings confirmed the mediation effect of marketing intelligence in the relationship between study variables. Therefore, adoption Technology based knowledge sharing and marketing intelligence could create innovative product.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"12 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
TEM JournalPub Date : 2020-05-27DOI: 10.18421/tem92-05
Valery V. Bodryshev, Nikolay P. Korzhov, Lev N. Rabinskiy
{"title":"Grapho-analytical Analysis of Video Frames of Supersonic Flow Around Two Solid Revolutions using the Digital Image Processing Method","authors":"Valery V. Bodryshev, Nikolay P. Korzhov, Lev N. Rabinskiy","doi":"10.18421/tem92-05","DOIUrl":"https://doi.org/10.18421/tem92-05","url":null,"abstract":"The article is devoted to the study of the geometric laws of intersection of angle shock wave formed during supersonic flow around two axisymmetric solids. An analysis of such an experiment is given by the method of processing photographs (video frames) by the parameter of image intensity. This method allows determining with high accuracy the angle of inclination of shock waves and subsequently identifies the contact points of the shock wave with the surface of the models. The proposed approach to the geometric analysis of supersonic flow around two solids makes it possible to look differently at the interference of shock waves and evaluate the qualitative and quantitative processes that occur during their interaction.","PeriodicalId":515899,"journal":{"name":"TEM Journal","volume":"9 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141202746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}