Search results for: spatio-temporal dynamics modeling
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6375

Search results for: spatio-temporal dynamics modeling

3405 Rainfall and Flood Forecast Models for Better Flood Relief Plan of the Mae Sot Municipality

Authors: S. Chuenchooklin, S. Taweepong, U. Pangnakorn

Abstract:

This research was conducted in the Mae Sot Watershed whereas located in the Moei River Basin at the Upper Salween River Basin in Tak Province, Thailand. The Mae Sot Municipality is the largest urbanized in Tak Province and situated in the midstream of the Mae Sot Watershed. It usually faces flash flood problem after heavy rain due to poor flood management has been reported since economic rapidly bloom up in recently years. Its catchment can be classified as ungauged basin with lack of rainfall data and no any stream gaging station was reported. It was attached by most severely flood event in 2013 as the worst studied case for those all communities in this municipality. Moreover, other problems are also faced in this watershed such shortage water supply for domestic consumption and agriculture utilizations including deterioration of water quality and landslide as well. The research aimed to increase capability building and strengthening the participation of those local community leaders and related agencies to conduct better water management in urban area was started by mean of the data collection and illustration of appropriated application of some short period rainfall forecasting model as the aim for better flood relief plan and management through the hydrologic model system and river analysis system programs. The authors intended to apply the global rainfall data via the integrated data viewer (IDV) program from the Unidata with the aim for rainfall forecasting in short period of 7 - 10 days in advance during rainy season instead of real time record. The IDV product can be present in advance period of rainfall with time step of 3 - 6 hours was introduced to the communities. The result can be used to input to either the hydrologic modeling system model (HEC-HMS) or the soil water assessment tool model (SWAT) for synthesizing flood hydrographs and use for flood forecasting as well. The authors applied the river analysis system model (HEC-RAS) to present flood flow behaviors in the reach of the Mae Sot stream via the downtown of the Mae Sot City as flood extents as water surface level at every cross-sectional profiles of the stream. Both models of HMS and RAS were tested in 2013 with observed rainfall and inflow-outflow data from the Mae Sot Dam. The result of HMS showed fit to the observed data at dam and applied at upstream boundary discharge to RAS in order to simulate flood extents and tested in the field, and the result found satisfied. The result of IDV’s rainfall forecast data was compared to observed data and found fair. However, it is an appropriate tool to use in the ungauged catchment to use with flood hydrograph and river analysis models for future efficient flood relief plan and management.

Keywords: global rainfall, flood forecast, hydrologic modeling system, river analysis system

Procedia PDF Downloads 339
3404 Self-Supervised Learning for Hate-Speech Identification

Authors: Shrabani Ghosh

Abstract:

Automatic offensive language detection in social media has become a stirring task in today's NLP. Manual Offensive language detection is tedious and laborious work where automatic methods based on machine learning are only alternatives. Previous works have done sentiment analysis over social media in different ways such as supervised, semi-supervised, and unsupervised manner. Domain adaptation in a semi-supervised way has also been explored in NLP, where the source domain and the target domain are different. In domain adaptation, the source domain usually has a large amount of labeled data, while only a limited amount of labeled data is available in the target domain. Pretrained transformers like BERT, RoBERTa models are fine-tuned to perform text classification in an unsupervised manner to perform further pre-train masked language modeling (MLM) tasks. In previous work, hate speech detection has been explored in Gab.ai, which is a free speech platform described as a platform of extremist in varying degrees in online social media. In domain adaptation process, Twitter data is used as the source domain, and Gab data is used as the target domain. The performance of domain adaptation also depends on the cross-domain similarity. Different distance measure methods such as L2 distance, cosine distance, Maximum Mean Discrepancy (MMD), Fisher Linear Discriminant (FLD), and CORAL have been used to estimate domain similarity. Certainly, in-domain distances are small, and between-domain distances are expected to be large. The previous work finding shows that pretrain masked language model (MLM) fine-tuned with a mixture of posts of source and target domain gives higher accuracy. However, in-domain performance of the hate classifier on Twitter data accuracy is 71.78%, and out-of-domain performance of the hate classifier on Gab data goes down to 56.53%. Recently self-supervised learning got a lot of attention as it is more applicable when labeled data are scarce. Few works have already been explored to apply self-supervised learning on NLP tasks such as sentiment classification. Self-supervised language representation model ALBERTA focuses on modeling inter-sentence coherence and helps downstream tasks with multi-sentence inputs. Self-supervised attention learning approach shows better performance as it exploits extracted context word in the training process. In this work, a self-supervised attention mechanism has been proposed to detect hate speech on Gab.ai. This framework initially classifies the Gab dataset in an attention-based self-supervised manner. On the next step, a semi-supervised classifier trained on the combination of labeled data from the first step and unlabeled data. The performance of the proposed framework will be compared with the results described earlier and also with optimized outcomes obtained from different optimization techniques.

Keywords: attention learning, language model, offensive language detection, self-supervised learning

Procedia PDF Downloads 91
3403 Organizational Learning, Job Satisfaction and Work Performance among Nurses

Authors: Rafia Rafique, Arifa Khadim

Abstract:

This research investigates the moderating role of job satisfaction between organizational learning and work performance among nurses. Correlation research design was used. Non-probability purposive sampling technique was utilized to recruit a sample of 110 nurses from public hospitals situated in the city of Lahore. The construct of organizational learning was measured using subscale of Integrated Scale for Measuring Organizational Learning. Job satisfaction was measured with the help of Job Satisfaction Survey. Performance of employees (task performance, contextual performance and counterproductive work behavior) was assessed by Individual Work Performance Questionnaire. Job satisfaction negatively moderates the relationship between organizational learning and counterproductive work behavior. Education has a significant positive relationship with organizational learning. Age, current hospital experience, marital satisfaction and salary of the nurses have positive relationship while number of children has significant negative relationship with counterproductive work behavior. These outcomes can be insightful in understanding the dynamics involved in work performance. Based on the result of this study relevant solutions can be proposed to improve the work performance of nurses.

Keywords: counterproductive work behavior, nurses, organizational learning, work performance

Procedia PDF Downloads 420
3402 Trends and Prospects for the Development of Georgian Wine Market

Authors: E. Kharaishvili, M. Chavleishvili, M. Natsvaladze

Abstract:

The article presents the trends in Georgian wine market development and evaluates the competitive advantages of Georgia to enter the wine market based on its customs, traditions and historical practices combined with modern technologies. In order to analyze the supply of wine, dynamics of vineyard land area and grape varieties are discussed, trends in wine production are presented, trends in export and import are evaluated, local wine market, its micro and macro environments are studied and analyzed based on the interviews with experts and analysis of initial recording materials. For strengthening its position on the international market, the level of competitiveness of Georgian wine is defined, which is evaluated by “ex-ante” and “ex-post” methods, as well as by four basic and two additional factors of the Porter’s diamond method; potential advantages and disadvantages of Georgian wine are revealed. Conclusions are made by identifying the factors that hinder the development of Georgian wine market. Based on the conclusions, relevant recommendations are developed.

Keywords: Georgian wine market, competitive advantage, bio wine, export-import, Porter's diamond model

Procedia PDF Downloads 374
3401 Modelling the Dynamics of Corporate Bonds Spreads with Asymmetric GARCH Models

Authors: Sélima Baccar, Ephraim Clark

Abstract:

This paper can be considered as a new perspective to analyse credit spreads. A comprehensive empirical analysis of conditional variance of credit spreads indices is performed using various GARCH models. Based on a comparison between traditional and asymmetric GARCH models with alternative functional forms of the conditional density, we intend to identify what macroeconomic and financial factors have driven daily changes in the US Dollar credit spreads in the period from January 2011 through January 2013. The results provide a strong interdependence between credit spreads and the explanatory factors related to the conditions of interest rates, the state of the stock market, the bond market liquidity and the exchange risk. The empirical findings support the use of asymmetric GARCH models. The AGARCH and GJR models outperform the traditional GARCH in credit spreads modelling. We show, also, that the leptokurtic Student-t assumption is better than the Gaussian distribution and improves the quality of the estimates, whatever the rating or maturity.

Keywords: corporate bonds, default risk, credit spreads, asymmetric garch models, student-t distribution

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3400 Mathematical Modeling and Algorithms for the Capacitated Facility Location and Allocation Problem with Emission Restriction

Authors: Sagar Hedaoo, Fazle Baki, Ahmed Azab

Abstract:

In supply chain management, network design for scalable manufacturing facilities is an emerging field of research. Facility location allocation assigns facilities to customers to optimize the overall cost of the supply chain. To further optimize the costs, capacities of these facilities can be changed in accordance with customer demands. A mathematical model is formulated to fully express the problem at hand and to solve small-to-mid range instances. A dedicated constraint has been developed to restrict emissions in line with the Kyoto protocol. This problem is NP-Hard; hence, a simulated annealing metaheuristic has been developed to solve larger instances. A case study on the USA-Canada cross border crossing is used.

Keywords: emission, mixed integer linear programming, metaheuristic, simulated annealing

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3399 Price Promotions and Inventory Decisions

Authors: George Hadjinicola, Andreas Soteriou

Abstract:

This paper examines the relationship between the number of price promotions that a firm should conduct per year and the level of safety stocks that the firm should maintain. Price promotions result in temporary sales increases, which affect the operations function through (1) an increase in the quantities demanded and (2) an increase in safety stocks required to maintain the desired service level. We propose a modeling framework where both price promotions and improved service levels, operationalized through higher safety stocks, can affect sales. We treat the annual number of promotions as a decision variable. We identify market conditions where the operations function, through improved safety stocks, can complement price promotions or even play the leading role in sales increases.

Keywords: price promotions, safety stocks, marketing/operations interface, mathematical model

Procedia PDF Downloads 77
3398 An Algorithm of Regulation of Glucose-Insulin Concentration in the Blood

Authors: B. Selma, S. Chouraqui

Abstract:

The pancreas is an elongated organ that extends across the abdomen, below the stomach. In addition, it secretes certain enzymes that aid in food digestion. The pancreas also manufactures hormones responsible for regulating blood glucose levels. In the present paper, we propose a mathematical model to study the homeostasis of glucose and insulin in healthy human, and a simulation of this model, which depicts the physiological events after a meal, will be represented in ordinary humans. The aim of this paper is to design an algorithm which regulates the level of glucose in the blood. The algorithm applied the concept of expert system for performing an algorithm control in the form of an "active" used to prescribe the rate of insulin infusion. By decomposing the system into subsystems, we have developed parametric models of each subsystem by using a forcing function strategy. The results showed a performance of the control system.

Keywords: modeling, algorithm, regulation, glucose-insulin, blood, control system

Procedia PDF Downloads 167
3397 Fertility Transition in Sub-Saharan Africa: The Role Family Planning Programs

Authors: Vincent Otieno, Alfred Agwanda, Anne Khasakhala

Abstract:

Among the neo-Malthusian adherents, it is believed that rapid population growth strain countries’ capacity and performance. Fertility have however decelerated in most of the countries in the recent past. Scholars have concentrated on wide range of factors associated with fertility majorly at the national scale with some opining that analysis of trends and differentials in the various fertility parameters have been discussed extensively. However, others believe that considerably less attention has been paid to the fertility preference- a pathway through which various variables act on fertility. The Sub-Saharan African countries’ disparities amid almost similarities in policies is a cause of concern to demographers. One would point at the meager synergies that have been focused on the fertility preference as well, especially at the macro scale. Using Bongaarts reformulation of Easterlin and Crimmins (1985) conceptual scheme, the understanding of the current transition based on the fertility preference in general would help to provide explanations to the observed latest dynamics. This study therefore is an attempt to explain the current fertility transition through women’s fertility preference. Results reveal that indeed fertility transition is on course in most of the sub-Saharan countries with huge disparities in fertility preferences and its implementation indices.

Keywords: fertility preference, the degree of implementation index, sub-Saharan Africa, transition

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3396 Effect of SCN5A Gene Mutation in Endocardial Cell

Authors: Helan Satish, M. Ramasubba Reddy

Abstract:

The simulation of an endocardial cell for gene mutation in the cardiac sodium ion channel NaV1.5, encoded by SCN5A gene, is discussed. The characterization of Brugada Syndrome by loss of function effect on SCN5A mutation due to L812Q mutant present in the DII-S4 transmembrane region of the NaV1.5 channel protein and its effect in an endocardial cell is studied. Ten Tusscher model of human ventricular action potential is modified to incorporate the changes contributed by L812Q mutant in the endocardial cells. Results show that BrS-associated SCN5A mutation causes reduction in the inward sodium current by modifications in the channel gating dynamics such as delayed activation, enhanced inactivation, and slowed recovery from inactivation in the endocardial cell. A decrease in the inward sodium current was also observed, which affects depolarization phase (Phase 0) that leads to reduction in the spike amplitude of the cardiac action potential.

Keywords: SCN5A gene mutation, sodium channel, Brugada syndrome, cardiac arrhythmia, action potential

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3395 Estimating Gait Parameter from Digital RGB Camera Using Real Time AlphaPose Learning Architecture

Authors: Murad Almadani, Khalil Abu-Hantash, Xinyu Wang, Herbert Jelinek, Kinda Khalaf

Abstract:

Gait analysis is used by healthcare professionals as a tool to gain a better understanding of the movement impairment and track progress. In most circumstances, monitoring patients in their real-life environments with low-cost equipment such as cameras and wearable sensors is more important. Inertial sensors, on the other hand, cannot provide enough information on angular dynamics. This research offers a method for tracking 2D joint coordinates using cutting-edge vision algorithms and a single RGB camera. We provide an end-to-end comprehensive deep learning pipeline for marker-less gait parameter estimation, which, to our knowledge, has never been done before. To make our pipeline function in real-time for real-world applications, we leverage the AlphaPose human posture prediction model and a deep learning transformer. We tested our approach on the well-known GPJATK dataset, which produces promising results.

Keywords: gait analysis, human pose estimation, deep learning, real time gait estimation, AlphaPose, transformer

Procedia PDF Downloads 104
3394 Improving Software Technology to Support Release Process in Global Software Development Environment: An Experience Report

Authors: Hualter Barbosa, Bruno Bonifacio

Abstract:

The process of globalization and new business has transformed the dynamics of software development. To meet the new demands, the software industry has adapted new methodologies that can shorten development cycles to ensure greater competitiveness. Given this scenario, Global Software Development (GSD) has become a strategic element for new products' success. However, the reliability, opportunity, and perceived value can be influenced substantially with the automation of steps in the development process activities. In this sense, the development of new technologies can help developers and managers to improve the quality of development. This paper presents a report on improving one of the release process activities of Sidia's mobile product area using software technology. The objective is to present the improvement of the CLCATCH tool developed based on experimental studies and qualitative analysis on the points of improvement for the release process in Android update projects for Samsung mobile devices. The results show improvement for the new version and approach of the tool, with points that can facilitate new features of the proposed technology.

Keywords: Android updated, empirical studies, GSD, process improvement

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3393 Bivariate Time-to-Event Analysis with Copula-Based Cox Regression

Authors: Duhania O. Mahara, Santi W. Purnami, Aulia N. Fitria, Merissa N. Z. Wirontono, Revina Musfiroh, Shofi Andari, Sagiran Sagiran, Estiana Khoirunnisa, Wahyudi Widada

Abstract:

For assessing interventions in numerous disease areas, the use of multiple time-to-event outcomes is common. An individual might experience two different events called bivariate time-to-event data, the events may be correlated because it come from the same subject and also influenced by individual characteristics. The bivariate time-to-event case can be applied by copula-based bivariate Cox survival model, using the Clayton and Frank copulas to analyze the dependence structure of each event and also the covariates effect. By applying this method to modeling the recurrent event infection of hemodialysis insertion on chronic kidney disease (CKD) patients, from the AIC and BIC values we find that the Clayton copula model was the best model with Kendall’s Tau is (τ=0,02).

Keywords: bivariate cox, bivariate event, copula function, survival copula

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3392 Development of Interaction Factors Charts for Piled Raft Foundation

Authors: Abdelazim Makki Ibrahim, Esamaldeen Ali

Abstract:

This study aims at analysing the load settlement behavior and predict the bearing capacity of piled raft foundation a series of finite element models with different foundation configurations and stiffness were established. Numerical modeling is used to study the behavior of the piled raft foundation due to the complexity of piles, raft, and soil interaction and also due to the lack of reliable analytical method that can predict the behavior of the piled raft foundation system. Simple analytical models are developed to predict the average settlement and the load sharing between the piles and the raft in piled raft foundation system. A simple example to demonstrate the applications of these charts is included.

Keywords: finite element, pile-raft foundation, method, PLAXIS software, settlement

Procedia PDF Downloads 542
3391 Improved Photo-Active Layer Properties for Efficient Organic Solar Cells

Authors: Chahrazed Bendenia, Souhila Bendenia, Samia Moulebhar, Hanaa Merad-Dib, Sarra Merabet, Sid Ahmed Khantar, Baghdad Hadri

Abstract:

In recent years, organic solar cells (OSCs) have become the fundamental concern of researchers thanks to their advantages in terms of flexibility, manufacturing processes and low cost. The performance of these devices is influenced by various factors, such as the layers introduced in the stacking of the solar cell realized. In our work, the modeling of a reverse OSC under AM1.5G illumination will be determined. The photo-active polymer/fullerene layer will be analyzed from the polymer variation of this layer using the SCAPS simulator to extract the J-V characteristics: open circuit voltage (Voc), short circuit current (Jsc), filling factor (FF) and power conversion efficiency (η). The results obtained indicated that the materials used have a significant impact on improving the photovoltaic parameters of the devices studied.

Keywords: solar, polymer, simulator, characteristics

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3390 Demand and Supply Management for Electricity Markets: Econometric Analysis of Electricity Prices

Authors: Ioana Neamtu

Abstract:

This paper investigates the potential for demand-side management for the system price in the Nordic electricity market and the price effects of introducing wind-power into the system. The model proposed accounts for the micro-structure of the Nordic electricity market by modeling each hour individually, while still accounting for the relationship between the hours within a day. This flexibility allows us to explore the differences between peak and shoulder demand hours. Preliminary results show potential for demand response management, as indicated by the price elasticity of demand as well as a small but statistically significant decrease in price, given by the wind power penetration. Moreover, our study shows that these effects are stronger during day-time and peak hours,compared to night-time and shoulder hours.

Keywords: structural model, GMM estimation, system of equations, electricity market

Procedia PDF Downloads 417
3389 Measuring Banks’ Antifragility via Fuzzy Logic

Authors: Danielle Sandler dos Passos, Helder Coelho, Flávia Mori Sarti

Abstract:

Analysing the world banking sector, we realize that traditional risk measurement methodologies no longer reflect the actual scenario with uncertainty and leave out events that can change the dynamics of markets. Considering this, regulators and financial institutions began to search more realistic models. The aim is to include external influences and interdependencies between agents, to describe and measure the operationalization of these complex systems and their risks in a more coherent and credible way. Within this context, X-Events are more frequent than assumed and, with uncertainties and constant changes, the concept of antifragility starts to gain great prominence in comparison to others methodologies of risk management. It is very useful to analyse whether a system succumbs (fragile), resists (robust) or gets benefits (antifragile) from disorder and stress. Thus, this work proposes the creation of the Banking Antifragility Index (BAI), which is based on the calculation of a triangular fuzzy number – to "quantify" qualitative criteria linked to antifragility.

Keywords: adaptive complex systems, X-Events, risk management, antifragility, banking antifragility index, triangular fuzzy number

Procedia PDF Downloads 164
3388 A Machine Learning-Based Approach to Capture Extreme Rainfall Events

Authors: Willy Mbenza, Sho Kenjiro

Abstract:

Increasing efforts are directed towards a better understanding and foreknowledge of extreme precipitation likelihood, given the adverse effects associated with their occurrence. This knowledge plays a crucial role in long-term planning and the formulation of effective emergency response. However, predicting extreme events reliably presents a challenge to conventional empirical/statistics due to the involvement of numerous variables spanning different time and space scales. In the recent time, Machine Learning has emerged as a promising tool for predicting the dynamics of extreme precipitation. ML techniques enables the consideration of both local and regional physical variables that have a strong influence on the likelihood of extreme precipitation. These variables encompasses factors such as air temperature, soil moisture, specific humidity, aerosol concentration, among others. In this study, we develop an ML model that incorporates both local and regional variables while establishing a robust relationship between physical variables and precipitation during the downscaling process. Furthermore, the model provides valuable information on the frequency and duration of a given intensity of precipitation.

Keywords: machine learning (ML), predictions, rainfall events, regional variables

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3387 A Comparative Study of Force Prediction Models during Static Bending Stage for 3-Roller Cone Frustum Bending

Authors: Mahesh Chudasama, Harit Raval

Abstract:

Conical sections and shells of metal plates manufactured by 3-roller conical bending process are widely used in the industries. The process is completed by first bending the metal plates statically and then dynamic roller bending sequentially. It is required to have an analytical model to get maximum bending force, for optimum design of the machine, for static bending stage. Analytical models assuming various stress conditions are considered and these analytical models are compared considering various parameters and reported in this paper. It is concluded from the study that for higher bottom roller inclination, the shear stress affects greatly to the static bending force whereas for lower bottom roller inclination it can be neglected.

Keywords: roller-bending, static-bending, stress-conditions, analytical-modeling

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3386 Effect of Incentives on Knowledge Sharing and Learning: Evidence from the Indian IT Sector

Authors: Asish O. Mathew, Lewlyn L. R. Rodrigues

Abstract:

The organizations in the knowledge economy era have recognized the importance of building knowledge assets for sustainable growth and development. In comparison to other industries, Information Technology (IT) enterprises, holds an edge in developing an effective Knowledge Management (KM) program, thanks to their in-house technological abilities. This paper tries to study the various knowledge-based incentive programs and its effect on Knowledge Sharing and Learning in the context of the Indian IT sector. A conceptual model is developed linking KM incentives, knowledge sharing, and learning. A questionnaire study is conducted to collect primary data from the knowledge workers of the IT organizations located in India. The data was analysed using Structural Equation Modeling using Partial Least Square method. The results show a strong influence of knowledge management incentives on knowledge sharing and an indirect influence on learning.

Keywords: knowledge management, knowledge management incentives, knowledge sharing, learning

Procedia PDF Downloads 456
3385 Strategic Asset Allocation Optimization: Enhancing Portfolio Performance Through PCA-Driven Multi-Objective Modeling

Authors: Ghita Benayad

Abstract:

Asset allocation, which affects the long-term profitability of portfolios by distributing assets to fulfill a range of investment objectives, is the cornerstone of investment management in the dynamic and complicated world of financial markets. This paper offers a technique for optimizing strategic asset allocation with the goal of improving portfolio performance by addressing the inherent complexity and uncertainty of the market through the use of Principal Component Analysis (PCA) in a multi-objective modeling framework. The study's first section starts with a critical evaluation of conventional asset allocation techniques, highlighting how poorly they are able to capture the intricate relationships between assets and the volatile nature of the market. In order to overcome these challenges, the project suggests a PCA-driven methodology that isolates important characteristics influencing asset returns by decreasing the dimensionality of the investment universe. This decrease provides a stronger basis for asset allocation decisions by facilitating a clearer understanding of market structures and behaviors. Using a multi-objective optimization model, the project builds on this foundation by taking into account a number of performance metrics at once, including risk minimization, return maximization, and the accomplishment of predetermined investment goals like regulatory compliance or sustainability standards. This model provides a more comprehensive understanding of investor preferences and portfolio performance in comparison to conventional single-objective optimization techniques. While applying the PCA-driven multi-objective optimization model to historical market data, aiming to construct portfolios better under different market situations. As compared to portfolios produced from conventional asset allocation methodologies, the results show that portfolios optimized using the proposed method display improved risk-adjusted returns, more resilience to market downturns, and better alignment with specified investment objectives. The study also looks at the implications of this PCA technique for portfolio management, including the prospect that it might give investors a more advanced framework for navigating financial markets. The findings suggest that by combining PCA with multi-objective optimization, investors may obtain a more strategic and informed asset allocation that is responsive to both market conditions and individual investment preferences. In conclusion, this capstone project improves the field of financial engineering by creating a sophisticated asset allocation optimization model that integrates PCA with multi-objective optimization. In addition to raising concerns about the condition of asset allocation today, the proposed method of portfolio management opens up new avenues for research and application in the area of investment techniques.

Keywords: asset allocation, portfolio optimization, principle component analysis, multi-objective modelling, financial market

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3384 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

Abstract:

This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

Procedia PDF Downloads 126
3383 Analytical Hierarchical Process for Multi-Criteria Decision-Making

Authors: Luis Javier Serrano Tamayo

Abstract:

This research on technology makes a first approach to the selection of an amphibious landing ship with strategic capabilities, through the implementation of a multi-criteria model using Analytical Hierarchical Process (AHP), in which a significant group of alternatives of latest technology has been considered. The variables were grouped at different levels to match design and performance characteristics, which affect the lifecycle as well as the acquisition, maintenance and operational costs. The model yielded an overall measure of effectiveness and an overall measure of cost of each kind of ship that was compared each other inside the model and showed in a Pareto chart. The modeling was developed using the Expert Choice software, based on AHP method.

Keywords: analytic hierarchy process, multi-criteria decision-making, Pareto analysis, Colombian Marine Corps, projection operations, expert choice, amphibious landing ship

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3382 Employee Perception of Corporate Social Responsibility and Its Impact on Organizational Performance: Evidence from the UAE

Authors: Sherine Farouk, Fauzia Jabeen

Abstract:

The purpose of this study is to examine the role played by ethical climate and CSR on organizational performance in public sector organizations. In particular, the research will shed light on the link between formalized ethical procedures and employee responses including corporate social responsibility, and organizational performance among public sector employees. Data was collected from 425 employees working in public sector organizations in Abu Dhabi, the capital of United Arab Emirates. Structural Equation Modeling will be used to test the proposed hypotheses. The paper contributes to the literature by being one of the first to study CSR and ethical climate within a Middle Eastern context, and will offer important implications for theory and practice.

Keywords: corporate social responsibility, ethical climate, organizational performance, United Arab Emirates

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3381 Modeling of a Vehicle Wheel System having a Built-in Suspension Structure Consisted of Radially Deployed Colloidal Spokes between Hub and Rim

Authors: Barenten Suciu

Abstract:

In this work, by replacing the traditional solid spokes with colloidal spokes, a vehicle wheel with a built-in suspension structure is proposed. Following the background and description of the wheel system, firstly, a vibration model of the wheel equipped with colloidal spokes is proposed, and based on such model the equivalent damping coefficients and spring constants are identified. Then, a modified model of a quarter-vehicle moving on a rough pavement is proposed in order to estimate the transmissibility of vibration from the road roughness to vehicle body. In the end, the optimal design of the colloidal spokes and the optimum number of colloidal spokes are decided in order to minimize the transmissibility of vibration, i.e., to maximize the ride comfort of the vehicle.

Keywords: built-in suspension, colloidal spoke, intrinsic spring, vibration analysis, wheel

Procedia PDF Downloads 494
3380 Vibration Mitigation in Partially Liquid-Filled Vessel Using Passive Energy Absorbers

Authors: Maor Farid, Oleg Gendelman

Abstract:

The following study deals with fluid vibration of a liquid in a partially filled vessel under periodic ground excitation. This external excitation might lead to hidraulic impact applied on the vessel inner walls. In order to model these sloshing dynamic regimes, several equivalent mechanical models were suggested in the literature, such as series of pendula or mass-spring systems that are able to impact the inner tank walls. In the following study, we use the latter methodology, use parameter values documented in literature corresponding to cylindrical tanks and consider structural elasticity of the tank. The hydraulic impulses are modeled by the high-exponent potential function. Additional system parameters are found with the help of Finite-Element (FE) analysis. Model-driven stress assessment method is developed. Finally, vibration mitigation performances of both tuned mass damper (TMD) and nonlinear energy sink (NES) are examined.

Keywords: nonlinear energy sink (NES), reduced-order modelling, liquid sloshing, vibration mitigation, vibro-impact dynamics

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3379 Design and Implementation of 2D Mesh Network on Chip Using VHDL

Authors: Boudjedra Abderrahim, Toumi Salah, Boutalbi Mostefa, Frihi Mohammed

Abstract:

Nowadays, using the advancement of technology in semiconductor device fabrication, many transistors can be integrated to a single chip (VLSI). Although the growth chip density potentially eases systems-on-chip (SoCs) integrating thousands of processing element (PE) such as memory, processor, interfaces cores, system complexity, high-performance interconnect and scalable on-chip communication architecture become most challenges for many digital and embedded system designers. Networks-on-chip (NoCs) becomes a new paradigm that makes possible integrating heterogeneous devices and allows many communication constraints and performances. In this paper, we are interested for good performance and low area for implementation and a behavioral modeling of network on chip mesh topology design using VHDL hardware description language with performance evaluation and FPGA implementation results.

Keywords: design, implementation, communication system, network on chip, VHDL

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3378 Efficient Neural and Fuzzy Models for the Identification of Dynamical Systems

Authors: Aouiche Abdelaziz, Soudani Mouhamed Salah, Aouiche El Moundhe

Abstract:

The present paper addresses the utilization of Artificial Neural Networks (ANNs) and Fuzzy Inference Systems (FISs) for the identification and control of dynamical systems with some degree of uncertainty. Because ANNs and FISs have an inherent ability to approximate functions and to adapt to changes in input and parameters, they can be used to control systems too complex for linear controllers. In this work, we show how ANNs and FISs can be put in order to form nets that can learn from external data. In sequence, it is presented structures of inputs that can be used along with ANNs and FISs to model non-linear systems. Four systems were used to test the identification and control of the structures proposed. The results show the ANNs and FISs (Back Propagation Algorithm) used were efficient in modeling and controlling the non-linear plants.

Keywords: non-linear systems, fuzzy set Models, neural network, control law

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3377 Financial Modeling for Net Present Benefit Analysis of Electric Bus and Diesel Bus and Applications to NYC, LA, and Chicago

Authors: Jollen Dai, Truman You, Xinyun Du, Katrina Liu

Abstract:

Transportation is one of the leading sources of greenhouse gas emissions (GHG). Thus, to meet the Paris Agreement 2015, all countries must adopt a different and more sustainable transportation system. From bikes to Maglev, the world is slowly shifting to sustainable transportation. To develop a utility public transit system, a sustainable web of buses must be implemented. As of now, only a handful of cities have adopted a detailed plan to implement a full fleet of e-buses by the 2030s, with Shenzhen in the lead. Every change requires a detailed plan and a focused analysis of the impacts of the change. In this report, the economic implications and financial implications have been taken into consideration to develop a well-rounded 10-year plan for New York City. We also apply the same financial model to the other cities, LA and Chicago. We picked NYC, Chicago, and LA to conduct the comparative NPB analysis since they are all big metropolitan cities and have complex transportation systems. All three cities have started an action plan to achieve a full fleet of e-bus in the decades. Plus, their energy carbon footprint and their energy price are very different, which are the key factors to the benefits of electric buses. Using TCO (Total Cost Ownership) financial analysis, we developed a model to calculate NPB (Net Present Benefit) /and compare EBS (electric buses) to DBS (diesel buses). We have considered all essential aspects in our model: initial investment, including the cost of a bus, charger, and installation, government fund (federal, state, local), labor cost, energy (electricity or diesel) cost, maintenance cost, insurance cost, health and environment benefit, and V2G (vehicle to grid) benefit. We see about $1,400,000 in benefits for a 12-year lifetime of an EBS compared to DBS provided the government fund to offset 50% of EBS purchase cost. With the government subsidy, an EBS starts to make positive cash flow in 5th year and can pay back its investment in 5 years. Please remember that in our model, we consider environmental and health benefits, and every year, $50,000 is counted as health benefits per bus. Besides health benefits, the significant benefits come from the energy cost savings and maintenance savings, which are about $600,000 and $200,000 in 12-year life cycle. Using linear regression, given certain budget limitations, we then designed an optimal three-phase process to replace all NYC electric buses in 10 years, i.e., by 2033. The linear regression process is to minimize the total cost over the years and have the lowest environmental cost. The overall benefits to replace all DBS with EBS for NYC is over $2.1 billion by the year of 2033. For LA, and Chicago, the benefits for electrification of the current bus fleet are $1.04 billion and $634 million by 2033. All NPB analyses and the algorithm to optimize the electrification phase process are implemented in Python code and can be shared.

Keywords: financial modeling, total cost ownership, net present benefits, electric bus, diesel bus, NYC, LA, Chicago

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3376 Integration of Gravity and Seismic Methods in the Geometric Characterization of a Dune Reservoir: Case of the Zouaraa Basin, NW Tunisia

Authors: Marwa Djebbi, Hakim Gabtni

Abstract:

Gravity is a continuously advancing method that has become a mature technology for geological studies. Increasingly, it has been used to complement and constrain traditional seismic data and even used as the only tool to get information of the sub-surface. In fact, in some regions the seismic data, if available, are of poor quality and hard to be interpreted. Such is the case for the current study area. The Nefza zone is part of the Tellian fold and thrust belt domain in the north west of Tunisia. It is essentially made of a pile of allochthonous units resulting from a major Neogene tectonic event. Its tectonic and stratigraphic developments have always been subject of controversies. Considering the geological and hydrogeological importance of this area, a detailed interdisciplinary study has been conducted integrating geology, seismic and gravity techniques. The interpretation of Gravity data allowed the delimitation of the dune reservoir and the identification of the regional lineaments contouring the area. It revealed the presence of three gravity lows that correspond to the dune of Zouara and Ouchtata separated along with a positive gravity axis espousing the Ain Allega_Aroub Er Roumane axe. The Bouguer gravity map illustrated the compartmentalization of the Zouara dune into two depressions separated by a NW-SE anomaly trend. This constitution was confirmed by the vertical derivative map which showed the individualization of two depressions with slightly different anomaly values. The horizontal gravity gradient magnitude was performed in order to determine the different geological features present in the studied area. The latest indicated the presence of NE-SW parallel folds according to the major Atlasic direction. Also, NW-SE and EW trends were identified. The maxima tracing confirmed this direction by the presence of NE-SW faults, mainly the Ghardimaou_Cap Serrat accident. The quality of the available seismic sections and the absence of borehole data in the region, except few hydraulic wells that been drilled and showing the heterogeneity of the substratum of the dune, required the process of gravity modeling of this challenging area that necessitates to be modeled for the geometrical characterization of the dune reservoir and determine the different stratigraphic series underneath these deposits. For more detailed and accurate results, the scale of study will be reduced in coming research. A more concise method will be elaborated; the 4D microgravity survey. This approach is considered as an expansion of gravity method and its fourth dimension is time. It will allow a continuous and repeated monitoring of fluid movement in the subsurface according to the micro gal (μgall) scale. The gravity effect is a result of a monthly variation of the dynamic groundwater level which correlates with rainfall during different periods.

Keywords: 3D gravity modeling, dune reservoir, heterogeneous substratum, seismic interpretation

Procedia PDF Downloads 282