Search results for: English for academic and specific purposes
9431 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard
Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein
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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement
Procedia PDF Downloads 879430 Sales-Based Dynamic Investment and Leverage Decisions: A Longitudinal Study
Authors: Rihab Belguith, Fathi Abid
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The paper develops a system-based approach to investigate the dynamic adjustment of debt structure and investment policies of the Dow-Jones index. This approach enables the assessment of relations among sales, debt, and investment opportunities by considering the simultaneous effect of the market environmental change and future growth opportunities. We integrate the firm-specific sales variance to capture the industries' conditions in the model. Empirical results were obtained through a panel data set of firms with different sectors. The analysis support that environmental change does not affect equally the different industry since operating leverage differs among industries and so the sensitivity to sales variance. Including adjusted-specific variance, we find that there is no monotonic relation between leverage, sales, and investment. The firm may choose a low debt level in response to high sales variance but high leverage to attenuate the negative relation between sales variance and the current level of investment. We further find that while the overall effect of debt maturity on leverage is unaffected by the level of growth opportunities, the shorter the maturity of debt is, the smaller the direct effect of sales variance on investment.Keywords: dynamic panel, investment, leverage decision, sales uncertainty
Procedia PDF Downloads 2409429 Determination of Cyanotoxins from Leeukraal and Klipvoor Dams
Authors: Moletsane Makgotso, Mogakabe Elijah, Marrengane Zinhle
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South Africa’s water resources quality is becoming more and more weakened by eutrophication, which deteriorates its usability. Thirty five percent of fresh water resources are eutrophic to hypertrophic, including grossly-enriched reservoirs that go beyond the globally-accepted definition of hypertrophy. Failing infrastructure adds to the problem of contaminated urban runoff which encompasses an important fraction of flows to inland reservoirs, particularly in the non-coastal, economic heartland of the country. Eutrophication threatens the provision of potable and irrigation water in the country because of the dependence on fresh water resources. Eutrophicated water reservoirs increase water treatment costs, leads to unsuitability for recreational purposes and health risks to human and animal livelihood due to algal proliferation. Eutrophication is caused by high concentrations of phosphorus and nitrogen in water bodies. In South Africa, Microsystis and Anabaena are widely distributed cyanobacteria, with Microcystis being the most dominant bloom-forming cyanobacterial species associated with toxin production. Two impoundments were selected, namely the Klipvoor and Leeukraal dams as they are mainly used for fishing, recreational, agricultural and to some extent, potable water purposes. The total oxidized nitrogen and total phosphorus concentration were determined as causative nutrients for eutrophication. Chlorophyll a and total microcystins, as well as the identification of cyanobacteria was conducted as indicators of cyanobacterial infestation. The orthophosphate concentration was determined by subjecting the samples to digestion and filtration followed by spectrophotometric analysis of total phosphates and dissolved phosphates using Aquakem kits. The total oxidized nitrates analysis was conducted by initially conducting filtration followed by spectrophotometric analysis. Chlorophyll a was quantified spectrophotometrically by measuring the absorbance of before and after acidification. Microcystins were detected using the Quantiplate Microcystin Kit, as well as microscopic identification of cyanobacterial species. The Klipvoor dam was found to be hypertrophic throughout the study period as the mean Chlorophyll a concentration was 269.4µg/l which exceeds the mean value for the hypertrophic state. The mean Total Phosphorus concentration was >0.130mg/l, and the total microcystin concentration was > 2.5µg/l throughout the study. The most predominant algal species were found to be the Microcystis. The Leeukraal dam was found to be mesotrophic with the potential of it becoming eutrophic as the mean concentration for chlorophyll a was 18.49 µg/l with the mean Total Phosphorus > 0.130mg/l and the Total Microcystin concentration < 0.16µg/l. The cyanobacterial species identified in Leeukraal have been classified as those that do not pose a potential risk to any impoundment. Microcystis was present throughout the sampling period and dominant during the warmer seasons. The high nutrient concentrations led to the dominance of Microcystis that resulted in high levels of microcystins rendering the impoundments, particularly Klipvoor undesirable for utilisation.Keywords: nitrogen, phosphorus, cyanobacteria, microcystins
Procedia PDF Downloads 2759428 Impact of UV on Toxicity of Zn²⁺ and ZnO Nanoparticles to Lemna minor
Authors: Gabriela Kalcikova, Gregor Marolt, Anita Jemec Kokalj, Andreja Zgajnar Gotvajn
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Since the 90’s, nanotechnology is one of the fastest growing fields of science. Nanomaterials are increasingly becoming part of many products and technologies. Metal oxide nanoparticles are among the most used nanomaterials. Zinc oxide nanoparticles (nZnO) is widely used due to its versatile properties; it has been used in products including plastics, paints, food, batteries, solar cells and cosmetic products. It is also a very effective photocatalyst used for water treatment. Such expanding application of nZnO increases their possible occurrence in the environment. In the aquatic ecosystem nZnO interact with natural environmental factors such as UV radiation, and thus it is essential to evaluate possible interaction between them. In this context, the aim of our study was to evaluate combined ecotoxicity of nZnO and Zn²⁺ on duckweed Lemna minor in presence or absence UV. Inhibition of vegetative growth of duckweed Lemna minor was monitored over a period of 7 days in multi-well plates. After the experiment, specific growth rate was determined. ZnO nanoparticles used were of primary size 13.6 ± 1.7 nm. The test was conducted with nominal nZnO and Zn²⁺ (in form of ZnCl₂) concentrations of 1, 10, 100 mg/L. Experiment was repeated with presence of natural intensity of UV (8h UV, 10 W/m² UVA, 0.5 W/m² UVB). Concentration of Zn during the test was determined by ICP-MS. In the regular experiment (absence of UV) the specific growth rate was slightly increased by low concentrations of nZnO and Zn²⁺ in comparison to control. However, 10 and 100 mg/L of Zn²⁺ resulted in 45% and 68% inhibition of the specific growth rate, respectively. In case of nZnO both concentrations (10 and 100 mg/L) resulted in similar ~ 30% inhibition and the response was not dose-dependent. The lack of the dose-response relationship is often observed in case of nanoparticles. The possible explanation is that the physical impact prevails instead of chemical ones. In the presence of UV the toxicity of Zn²⁺ was increased and 100 mg/L of Zn²⁺ caused total inhibition of the specific growth rate (100%). On the other hand, 100 mg/L of nZnO resulted in low inhibition (19%) in comparison to the experiment without UV (30%). It is thus expected, that tested nZnO is low photoactive, but could have a good UV absorption and/or reflective properties and thus protect duckweed against UV impacts. Measured concentration of Zn in the test suspension decreased only about 4% after 168h in the case of ZnCl₂. On the other hand concentration of Zn in nZnO test decreased by 80%. It is expected that nZnO were partially dissolved in the medium and at the same time agglomeration and sedimentation of particles took place and thus the concentration of Zn at the water level decreased. Results of our study indicated, that nZnO combined with UV of natural intensity does not increase toxicity of nZnO, but slightly protect the plant against UV negative effects. When Zn²⁺ and ZnO results are compared it seems that dissolved Zn plays a central role in the nZnO toxicity.Keywords: duckweed, environmental factors, nanoparticles, toxicity
Procedia PDF Downloads 3249427 Mechanical Behaviour of High Strength Steel Thin-Walled Profiles for Automated Rack Supported Warehouses
Authors: Agnese Natali, Francesco Morelli, Walter Salvatore, José Humberto Matias de Paula Filho, Patrick Pol
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In the framework of the evaluation of the applicability of high strength steel to produce thin-walled elements to be used in Automated Rack Supported Warehouses, an experimental campaign is carried outto evaluate the structural performance of typical profile shapes adopted for such purposes and made of high strength steel. Numerical models are developed to fit the observed failure modes, stresses, and deformation patterns, and proper directions are proposed to simplify the numerical simulations to be used in further applications and to evaluate the mechanical behavior and performance of profiles.Keywords: Steel racks, Automated Rack Supported Warehouse, thin walled cold-formed elements, high strength steel.
Procedia PDF Downloads 1719426 CybeRisk Management in Banks: An Italian Case Study
Authors: E. Cenderelli, E. Bruno, G. Iacoviello, A. Lazzini
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The financial sector is exposed to the risk of cyber-attacks like any other industrial sector. Furthermore, the topic of CybeRisk (cyber risk) has become particularly relevant given that Information Technology (IT) attacks have increased drastically in recent years, and cannot be stopped by single organizations requiring a response at international and national level. IT risk is never a matter purely for the IT manager, although he clearly plays a key role. A bank's risk management function requires a thorough understanding of the evolving risks as well as the tools and practical techniques available to address them. Upon the request of European and national legislation regarding CybeRisk in the financial system, banks are therefore called upon to strengthen the operational model for CybeRisk management. This will require an important change with a more intense collaboration with the structures that deal with information security for the development of an ad hoc system for the evaluation and control of this type of risk. The aim of the work is to propose a framework for the management and control of CybeRisk that will bridge the gap in the literature regarding the understanding and consideration of CybeRisk as an integral part of business management. The IT function has a strong relevance in the management of CybeRisk, which is perceived mainly as operational risk, but with a positive tendency on the part of risk management to the identification of CybeRisk assessment methods that are increasingly complete, quantitative and able to better describe the possible impacts on the business. The paper provides answers to the research questions: Is it possible to define a CybeRisk governance structure able to support the comparison between risk and security? How can the relationships between IT assets be integrated into a cyberisk assessment framework to guarantee a system of protection and risks control? From a methodological point of view, this research uses a case study approach. The choice of “Monte dei Paschi di Siena” was determined by the specific features of one of Italy’s biggest lenders. It is chosen to use an intensive research strategy: an in-depth study of reality. The case study methodology is an empirical approach to explore a complex and current phenomenon that develops over time. The use of cases has also the advantage of allowing the deepening of aspects concerning the "how" and "why" of contemporary events, on which the scholar has little control. The research bases on quantitative data and qualitative information obtained through semi-structured interviews of an open-ended nature and questionnaires to directors, members of the audit committee, risk, IT and compliance managers, and those responsible for internal audit function and anti-money laundering. The added value of the paper can be seen in the development of a framework based on a mapping of IT assets from which it is possible to identify their relationships for purposes of a more effective management and control of cyber risk.Keywords: bank, CybeRisk, information technology, risk management
Procedia PDF Downloads 2299425 Deconstructing and Reconstructing the Definition of Inhuman Treatment in International Law
Authors: Sonia Boulos
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The prohibition on ‘inhuman treatment’ constitutes one of the central tenets of modern international human rights law. It is incorporated in principal international human rights instruments including Article 5 of the Universal Declaration of Human Rights, and Article 7 of the International Covenant on Civil and Political Rights. However, in the absence of any legislative definition of the term ‘inhuman’, its interpretation becomes challenging. The aim of this article is to critically analyze the interpretation of the term ‘inhuman’ in international human rights law and to suggest a new approach to construct its meaning. The article is composed of two central parts. The first part is a critical appraisal of the interpretation of the term ‘inhuman’ by supra-national human rights law institutions. It highlights the failure of supra-national institutions to provide an independent definition for the term ‘inhuman’. In fact, those institutions consistently fail to distinguish the term ‘inhuman’ from its other kin terms, i.e. ‘cruel’ and ‘degrading.’ Very often, they refer to these three prohibitions as ‘CIDT’, as if they were one collective. They were primarily preoccupied with distinguishing ‘CIDT’ from ‘torture.’ By blurring the conceptual differences between these three terms, supra-national institutions supplemented them with a long list of specific and purely descriptive subsidiary rules. In most cases, those subsidiary rules were announced in the absence of sufficient legal reasoning explaining how they were derived from abstract and evaluative standards embodied in the prohibitions collectively referred to as ‘CIDT.’ By opting for this option, supra-national institutions have created the risk for the development of an incoherent body of jurisprudence on those terms at the international level. They also have failed to provide guidance for domestic courts on how to enforce these prohibitions. While blurring the differences between the terms ‘cruel,’ ‘inhuman,’ and ‘degrading’ has consequences for the three, the term ‘inhuman’ remains the most impoverished one. It is easy to link the term ‘cruel’ to the clause on ‘cruel and unusual punishment’ originating from the English Bill of Rights of 1689. It is also easy to see that the term ‘degrading’ reflects a dignatarian ideal. However, when we turn to the term ‘inhuman’, we are left without any interpretative clue. The second part of the article suggests that the ordinary meaning of the word ‘inhuman’ should be our first clue. However, regaining the conceptual independence of the term ‘inhuman’ requires more than a mere reflection on the word-meaning of the term. Thus, the second part introduces philosophical concepts related to the understanding of what it means to be human. It focuses on ‘the capabilities approach’ and the notion of ‘human functioning’, introduced by Amartya Sen and further explored by Martha Nussbaum. Nussbaum’s work on the basic human capabilities is particularly helpful or even vital for understanding the moral and legal substance of the prohibition on ‘inhuman’ treatment.Keywords: inhuman treatment, capabilities approach, human functioning, supra-national institutions
Procedia PDF Downloads 2739424 Pros and Cons of Teaching/Learning Online during COVID-19: English Department at Tahri Muhammed University of Bechar as a Case Study
Authors: Fatiha Guessabi
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Students of the Tahri Muhammed University of Bechar shifted to the virtual platform using E-learning platforms when the lockdown started due to the Coronavirus. This paper aims to explore the advantages and inconveniences of online learning and teaching in EFL classes at Tahri Mohammed University. For this investigation, a questionnaire was addressed to EFL students and an interview was arranged with EFL teachers. Data analysis was obtained from 09 teachers and 70 students. After the investigation, the results show that some of the most applied educational technologies and applications are used to turn online EFL classes effectively exciting. Thus, EFL classes became more interactive. Although learners give positive viewpoints about online learning/teaching, they prefer to learn in the classroom.Keywords: advantages, disadvantages, COVID19, EFL, online learning/teaching, university of Bechar
Procedia PDF Downloads 1599423 Psychophysiological Adaptive Automation Based on Fuzzy Controller
Authors: Liliana Villavicencio, Yohn Garcia, Pallavi Singh, Luis Fernando Cruz, Wilfrido Moreno
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Psychophysiological adaptive automation is a concept that combines human physiological data and computer algorithms to create personalized interfaces and experiences for users. This approach aims to enhance human learning by adapting to individual needs and preferences and optimizing the interaction between humans and machines. According to neurosciences, the working memory demand during the student learning process is modified when the student is learning a new subject or topic, managing and/or fulfilling a specific task goal. A sudden increase in working memory demand modifies the level of students’ attention, engagement, and cognitive load. The proposed psychophysiological adaptive automation system will adapt the task requirements to optimize cognitive load, the process output variable, by monitoring the student's brain activity. Cognitive load changes according to the student’s previous knowledge, the type of task, the difficulty level of the task, and the overall psychophysiological state of the student. Scaling the measured cognitive load as low, medium, or high; the system will assign a task difficulty level to the next task according to the ratio between the previous-task difficulty level and student stress. For instance, if a student becomes stressed or overwhelmed during a particular task, the system detects this through signal measurements such as brain waves, heart rate variability, or any other psychophysiological variables analyzed to adjust the task difficulty level. The control of engagement and stress are considered internal variables for the hypermedia system which selects between three different types of instructional material. This work assesses the feasibility of a fuzzy controller to track a student's physiological responses and adjust the learning content and pace accordingly. Using an industrial automation approach, the proposed fuzzy logic controller is based on linguistic rules that complement the instrumentation of the system to monitor and control the delivery of instructional material to the students. From the test results, it can be proved that the implemented fuzzy controller can satisfactorily regulate the delivery of academic content based on the working memory demand without compromising students’ health. This work has a potential application in the instructional design of virtual reality environments for training and education.Keywords: fuzzy logic controller, hypermedia control system, personalized education, psychophysiological adaptive automation
Procedia PDF Downloads 729422 Assessment of the Photovoltaic and Solar Thermal Potential Installation Area on Residential Buildings: Case Study of Amman, Jordan
Authors: Jenan Abu Qadourah
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The suitable surface areas for the ST and PV installation are determined based on incident solar irradiation on different surfaces, shading analysis and suitable architectural area for integration considering limitations due to the constructions, available surfaces area and use of the available surfaces for other purposes. The incident solar radiation on the building surfaces and the building solar exposure analysis of the location of Amman, Jordan, is performed with Autodesk Ecotect analysis 2011 simulation software. The building model geometry within the typical urban context is created in “SketchUp,” which is then imported into Ecotect. The hourly climatic data of Amman, Jordan selected are the same ones used for the building simulation in IDA ICE and Polysun simulation software.Keywords: photovoltaic, solar thermal, solar incident, simulation, building façade, solar potential
Procedia PDF Downloads 1299421 Developing a Clustered-Based Model and Strategy for Waterfront Urban Tourism in Manado, Indonesia
Authors: Bet El Silisna Lagarense, Agustinus Walansendow
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Manado Waterfront Development (MWD) occurs along the coastline of the city to meet the communities’ various needs and interests. Manado waterfront, with its various kinds of tourist attractions, is being developed to strengthen opportunities for both tourism and other businesses. There are many buildings that are used for trade and business purposes. The spatial distributions of tourism, commercial and residential land uses overlap. Field research at the study site consisted desktop scan, questionnaire-based survey, observation and in-depth interview with key informants and Focus Group Discussion (FGD) identified how MWD was initially planned and designed in the whole process of decision making in terms of resource and environmental management particularly for the waterfront tourism development in the long run. The study developed a clustered-based model for waterfront urban tourism in Manado through evaluation of spatial distribution of tourism uses along the waterfront.Keywords: clustered-based model, Manado, urban tourism, waterfront
Procedia PDF Downloads 2919420 Generation Z: Insights into Travel Behavior
Authors: Joao Ferreira Do Rosario, Nuno Gustavo, Ana Machado, Lurdes Calisto, Luisa Carvalho, Georgette Andraz
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Currently, tourism small and medium enterprises (TSMEs) face serious economic and financial problems, making recovery efforts difficult. How the pandemic will affect tourists' behavior is still to be known. Will tourists be even more cautious regarding their choices or, on the contrary, will they be more adventurers with an enormous desire to travel in search of the lost freedom? Tourists may become even more demanding when traveling, more austere, or less concerned and eager to socialize. Adjusting to this "new tourist" is an added challenge for tourism service providers. Generation Z made up of individuals born in 1995 and following years, currently tends to assume a particular role and meaning in the present and future economic and social context, considering that we are facing the youngest workforce as well as tomorrow's consumers. This generation is distinguished from others as it is the first generation to combine a high level of education and technological knowledge and to fully experience the digital world. These young people are framed by a new value system that can explain new behaviours and consumption, namely, in the context of tourism. All these considerations point to the importance of investigating this target group as it is essential to understand how these individuals perceive, understand, act, and can be involved in a new environment built around a society regulated by new priorities and challenges of a sustainable nature. This leads not only to a focus on short-term market choices but mainly to predict future choices from a longer-term perspective. Together with the social background of a person, values are considered a stable antecedent of behavior and might therefore predict not just immediate, but also future choices. Furthermore, the meaning attributed to travel has a general connotation and goes beyond a specific travel choice or experience. In other words, values and travel's meaning form a chain of influences on the present and future travel behavior. This study explores the social background and values of Generation Z travelers vs the meaning these tourists give to travel. The aim is to discover in their present behavior cues to predict travel choices so that the future of tourism can be secured. This study also provides data for predicting the tourism choices of youngsters in the more immediate future. Methodologically, a quantitative approach was adopted based on the collection of data through a survey. Since academic research on Generation Z of tourists is still scarce, it is expected to contribute to deepening scientific knowledge in this area. Furthermore, it is expected that this research will support tourism professionals in defining differentiated marketing strategies and adapted to the requirements of this target, in a new time.Keywords: Generation Z, travel behavior, travel meaning, Generation Z Values
Procedia PDF Downloads 2159419 Verification of Low-Dose Diagnostic X-Ray as a Tool for Relating Vital Internal Organ Structures to External Body Armour Coverage
Authors: Natalie A. Sterk, Bernard van Vuuren, Petrie Marais, Bongani Mthombeni
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Injuries to the internal structures of the thorax and abdomen remain a leading cause of death among soldiers. Body armour is a standard issue piece of military equipment designed to protect the vital organs against ballistic and stab threats. When configured for maximum protection, the excessive weight and size of the armour may limit soldier mobility and increase physical fatigue and discomfort. Providing soldiers with more armour than necessary may, therefore, hinder their ability to react rapidly in life-threatening situations. The capability to determine the optimal trade-off between the amount of essential anatomical coverage and hindrance on soldier performance may significantly enhance the design of armour systems. The current study aimed to develop and pilot a methodology for relating internal anatomical structures with actual armour plate coverage in real-time using low-dose diagnostic X-ray scanning. Several pilot scanning sessions were held at Lodox Systems (Pty) Ltd head-office in South Africa. Testing involved using the Lodox eXero-dr to scan dummy trunk rigs at various degrees and heights of measurement; as well as human participants, wearing correctly fitted body armour while positioned in supine, prone shooting, seated and kneeling shooting postures. The verification of sizing and metrics obtained from the Lodox eXero-dr were then confirmed through a verification board with known dimensions. Results indicated that the low-dose diagnostic X-ray has the capability to clearly identify the vital internal structures of the aortic arch, heart, and lungs in relation to the position of the external armour plates. Further testing is still required in order to fully and accurately identify the inferior liver boundary, inferior vena cava, and spleen. The scans produced in the supine, prone, and seated postures provided superior image quality over the kneeling posture. The X-ray-source and-detector distance from the object must be standardised to control for possible magnification changes and for comparison purposes. To account for this, specific scanning heights and angles were identified to allow for parallel scanning of relevant areas. The low-dose diagnostic X-ray provides a non-invasive, safe, and rapid technique for relating vital internal structures with external structures. This capability can be used for the re-evaluation of anatomical coverage required for essential protection while optimising armour design and fit for soldier performance.Keywords: body armour, low-dose diagnostic X-ray, scanning, vital organ coverage
Procedia PDF Downloads 1189418 The Effect of Problem-Based Mobile-Assisted Tasks on Spoken Intelligibility of English as a Foreign Language Learners
Authors: Loghman Ansarian, Teoh Mei Lin
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In an attempt to increase oral proficiency of Iranian EFL learners, the researchers compared the effect of problem-based mobile-assisted language learning with the conventional language learning approach (Communicative Language Teaching) in Iran. The experimental group (n=37) went through PBL instruction and the control group (n=33) went through conventional instruction. The results of quantitative data analysis after 26 sessions of treatment revealed that PBL could positively affect participants' knowledge of grammar, vocabulary, spoken fluency, and pronunciation; however, in terms of task achievement, no significant effect was found. This study can have pedagogical implications for language teachers, and material developers.Keywords: problem-based learning, spoken intelligibility, Iranian EFL context, cognitive learning
Procedia PDF Downloads 1729417 Islamic Finance: Its Theory, Products and a Brief View of Islamic Finance in Europe
Authors: Ahmet Sekreter
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Although there are conceptual similarities in terms of financial products between conventional and Islamic finance, they are entirely different financial systems. Despite Islamic finance’s small size in the conventional finance world, its promising growth makes Islamic finance a hot topic both in academia and business world. Today customers can access sophisticated Islamic financial products not only in Muslim countries but also in Europe. This study analyzes Islamic finance and its products and includes a brief overview of Islamic finance in Europe. Literature review is the basis of this paper. The author analyzed the academic papers, numerical data, and estimations to set a perspective for the future of Islamic finance in Europe. Findings show that UK is the main hub for the Islamic finance, and it will remain so in the near future.Keywords: islamic finance, islamic banking, islamic finance in Europe, finance
Procedia PDF Downloads 2339416 Digital Twins: Towards an Overarching Framework for the Built Environment
Authors: Astrid Bagireanu, Julio Bros-Williamson, Mila Duncheva, John Currie
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Digital Twins (DTs) have entered the built environment from more established industries like aviation and manufacturing, although there has never been a common goal for utilising DTs at scale. Defined as the cyber-physical integration of data between an asset and its virtual counterpart, DT has been identified in literature from an operational standpoint – in addition to monitoring the performance of a built asset. However, this has never been translated into how DTs should be implemented into a project and what responsibilities each project stakeholder holds in the realisation of a DT. What is needed is an approach to translate these requirements into actionable DT dimensions. This paper presents a foundation for an overarching framework specific to the built environment. For the purposes of this research, the UK widely used the Royal Institute of British Architects (RIBA) Plan of Work from 2020 is used as a basis for itemising project stages. The RIBA Plan of Work consists of eight stages designed to inform on the definition, briefing, design, coordination, construction, handover, and use of a built asset. Similar project stages are utilised in other countries; therefore, the recommendations from the interviews presented in this paper are applicable internationally. Simultaneously, there is not a single mainstream software resource that leverages DT abilities. This ambiguity meets an unparalleled ambition from governments and industries worldwide to achieve a national grid of interconnected DTs. For the construction industry to access these benefits, it necessitates a defined starting point. This research aims to provide a comprehensive understanding of the potential applications and ramifications of DT in the context of the built environment. This paper is an integral part of a larger research aimed at developing a conceptual framework for the Architecture, Engineering, and Construction (AEC) sector following a conventional project timeline. Therefore, this paper plays a pivotal role in providing practical insights and a tangible foundation for developing a stage-by-stage approach to assimilate the potential of DT within the built environment. First, the research focuses on a review of relevant literature, albeit acknowledging the inherent constraint of limited sources available. Secondly, a qualitative study compiling the views of 14 DT experts is presented, concluding with an inductive analysis of the interview findings - ultimately highlighting the barriers and strengths of DT in the context of framework development. As parallel developments aim to progress net-zero-centred design and improve project efficiencies across the built environment, the limited resources available to support DTs should be leveraged to propel the industry to reach its digitalisation era, in which AEC stakeholders have a fundamental role in understanding this, from the earliest stages of a project.Keywords: digital twins, decision-making, design, net-zero, built environment
Procedia PDF Downloads 1099415 Decision Support System for Examination Selection
Authors: Katejarinporn Chaiya, Jarumon Nookong, Nutthapat Kaewrattanapat
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The purposes of this research were to develop and find users’ satisfaction after using the Decision Support System for Examination Selection. This research presents the design of information systems. In order to find the necessary examination of the statistics. Based on the examination of the candidate and then taking the easy difficulty setting statistics applied to the test. In addition, research has also made performance appraisals from experts and user satisfaction. By results of analysis showed that the performance appraisals from experts on the system as a whole and at a good level. mean was 3.44 and S.D. was 0.55 and user satisfaction per system as a whole and the good level mean was 3.37 and S.D. was 0.42 can conclude that effective systems are in a good level. Work has been completed in accordance with the scope of work. The website used developing this project is PHP, MySQL.5.0.45 for database.Keywords: secision support system, examination, PHP, information systems
Procedia PDF Downloads 4409414 Ads on Social Issues: A Tool for Improving Critical Thinking Skills in a Foreign Language Classroom
Authors: Fonseca Jully, Chia Maribel, Rodríguez Ilba
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This paper is a qualitative research report. A group of students form a public university in a small town in Colombia participated in this study which aimed at describing to what extend the use of social ads, published on the internet, helped to develop their critical thinking skills. Students’ productions, field notes, video recordings and direct observation were the instruments and techniques used by the researches in order to gather the data which was analyzed under the principles of grounded theory and triangulation. The implementation of social ads into the classroom evidenced a noticeable improvement in students’ ability to interpret and argue social issues, as well as, their self-improvement in oral and written production in English, as a foreign language.Keywords: Ads, critical argumentation, critical thinking, social issues
Procedia PDF Downloads 3349413 Self-Efficacy of Preschool Teachers and Their Perception of Excellent Preschools
Authors: Yael Fisher
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Little is known about perceived self-efficacy of public preschool teachers, their perception of preschool excellence, or the relations between the two. There were three purposes for this research: defining the professional self-efficacy of preschool teachers (PTSE); defining preschool teachers' perception of preschool excellence (PTPPE); and investigating the relationship between the two. Scales for PTSE and PTPPE were developed especially for this study. Public preschool teachers (N = 202) participated during the 2013 school year. Structural Equation Modeling was performed to test the fit between the research model and the obtained data. PTPSE scale (α = 0.91) was comprised of three subscales: pedagogy (α=0.84), organization (α = 0.85) and staff (α = 0.72). The PTPPE scale (α = 0.92) is also composed of three subscales: organization and pedagogy (α = 0.88), staff (α = 0.84) and parents (α = 0.83). The goodness of fit measures were RMSEA = 0.045, CFI = 0.97, NFI = 0.89, df = 173, χ²=242.94, p= .000, showing GFI = 1.4 (< 3) as a good fit. Understanding self-efficacy of preschool teachers, preschool could and should lead to better professional development (in-service training) of preschool teachers.Keywords: self-efficacy, public pre schools, preschool excellence, SEM
Procedia PDF Downloads 1209412 A Performance Study of Fixed, Single-Axis and Dual-Axis Photovoltaic Systems in Kuwait
Authors: A. Al-Rashidi, A. El-Hamalawi
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In this paper, a performance study was conducted to investigate single and dual-axis PV systems to generate electricity in five different sites in Kuwait. Relevant data were obtained by using two sources for validation purposes. A commercial software, PVsyst, was used to analyse the data, such as metrological data and other input parameters, and compute the performance parameters such as capacity factor (CF) and final yield (YF). The results indicated that single and dual-axis PV systems would be very beneficial to electricity generation in Kuwait as an alternative source to conventional power plants, especially with the increased demand over time. The ranges were also found to be competitive in comparison to leading countries using similar systems. A significant increase in CF and YF values around 24% and 28.8% was achieved related to the use of single and dual systems, respectively.Keywords: single-axis and dual-axis photovoltaic systems, capacity factor, final yield, Kuwait
Procedia PDF Downloads 2909411 System for Electromyography Signal Emulation Through the Use of Embedded Systems
Authors: Valentina Narvaez Gaitan, Laura Valentina Rodriguez Leguizamon, Ruben Dario Hernandez B.
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This work describes a physiological signal emulation system that uses electromyography (EMG) signals obtained from muscle sensors in the first instance. These signals are used to extract their characteristics to model and emulate specific arm movements. The main objective of this effort is to develop a new biomedical software system capable of generating physiological signals through the use of embedded systems by establishing the characteristics of the acquired signals. The acquisition system used was Biosignals, which contains two EMG electrodes used to acquire signals from the forearm muscles placed on the extensor and flexor muscles. Processing algorithms were implemented to classify the signals generated by the arm muscles when performing specific movements such as wrist flexion extension, palmar grip, and wrist pronation-supination. Matlab software was used to condition and preprocess the signals for subsequent classification. Subsequently, the mathematical modeling of each signal is performed to be generated by the embedded system, with a validation of the accuracy of the obtained signal using the percentage of cross-correlation, obtaining a precision of 96%. The equations are then discretized to be emulated in the embedded system, obtaining a system capable of generating physiological signals according to the characteristics of medical analysis.Keywords: classification, electromyography, embedded system, emulation, physiological signals
Procedia PDF Downloads 969410 Strategies for Public Space Utilization
Authors: Ben Levenger
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Social life revolves around a central meeting place or gathering space. It is where the community integrates, earns social skills, and ultimately becomes part of the community. Following this premise, public spaces are one of the most important spaces that downtowns offer, providing locations for people to be witnessed, heard, and most importantly, seamlessly integrate into the downtown as part of the community. To facilitate this, these local spaces must be envisioned and designed to meet the changing needs of a downtown, offering a space and purpose for everyone. This paper will dive deep into analyzing, designing, and implementing public space design for small plazas or gathering spaces. These spaces often require a detailed level of study, followed by a broad stroke of design implementation, allowing for adaptability. This paper will highlight how to assess needs, define needed types of spaces, outline a program for spaces, detail elements of design to meet the needs, assess your new space, and plan for change. This study will provide participants with the necessary framework for conducting a grass-roots-level assessment of public space and programming, including short-term and long-term improvements. Participants will also receive assessment tools, sheets, and visual representation diagrams. Urbanism, for the sake of urbanism, is an exercise in aesthetic beauty. An economic improvement or benefit must be attained to solidify these efforts' purpose further and justify the infrastructure or construction costs. We will deep dive into case studies highlighting economic impacts to ground this work in quantitative impacts. These case studies will highlight the financial impact on an area, measuring the following metrics: rental rates (per sq meter), tax revenue generation (sales and property), foot traffic generation, increased property valuations, currency expenditure by tenure, clustered development improvements, cost/valuation benefits of increased density in housing. The economic impact results will be targeted by community size, measuring in three tiers: Sub 10,000 in population, 10,001 to 75,000 in population, and 75,000+ in population. Through this classification breakdown, the participants can gauge the impact in communities similar to their work or for which they are responsible. Finally, a detailed analysis of specific urbanism enhancements, such as plazas, on-street dining, pedestrian malls, etc., will be discussed. Metrics that document the economic impact of each enhancement will be presented, aiding in the prioritization of improvements for each community. All materials, documents, and information will be available to participants via Google Drive. They are welcome to download the data and use it for their purposes.Keywords: downtown, economic development, planning, strategic
Procedia PDF Downloads 729409 Studying Medicinal Plants of Rajasthan Used by Tribes for Different Diseases
Authors: Rekha Vijayvergia
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Around seven percent of tribal population of India lives in Rajasthan. Rajasthan has rich cultural diversity and biodiversity. Ethno-botany can be defined as the total natural and traditional relationship and the interactions between man and his surrounding plant wealth from times immemorial, due to sheer, necessity, intuition, observation, and experimentation. Medicinal plants are valuable and are used for the production of various drugs. These plants produce a high diversity of natural products or secondary metabolites like Mahanimbicine, Andrographine, murrayaline, lupeol, and limonin etc. with a prominent function in the protection against diseases like diabetes, kidney stones, osteoporosis, tumours, opthalmia, leucorrhoea, bronchial asthma, diarrhea, cancer, etc. The present report gives an account of traditional medicinal uses of common medicinal plants of Rajasthan. A total of 18 plant species belonging to 13 families are reported, that are being used for various purposes.Keywords: ethno botany, Rajasthan, secondary metabolites, traditional medicines
Procedia PDF Downloads 4819408 Intellectual Property Protection of CRISPR Related Technologies
Authors: Zheng Miao, Dennis Fernandez
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CRISPR research has the potential to completely transform life science, agriculture, live-stock and the health care industry. The Intellectual Property derived from its research has raised significant attention in the academic as well as the biopharmaceutical industry culminating an urgent need for strategic IP protection. We review the rudimentary concepts and key competitors of CRISPR technologies as well as the paramount strategies for intellectual property protection. Further, we elaborate on prosecution issues related to CRISPR patents as well as possible solutions to various patent laws, interferences and litigation. Finally, we address how the bioinformatics of the CRISPR technology begs an inquiry into issues of privacy and a host of ethical concerns.Keywords: bioinformatics, CRISPR, biotechnology, intellectual property
Procedia PDF Downloads 2459407 Reversible and Adaptive Watermarking for MRI Medical Images
Authors: Nisar Ahmed Memon
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A new medical image watermarking scheme delivering high embedding capacity is presented in this paper. Integer Wavelet Transform (IWT), Companding technique and adaptive thresholding are used in this scheme. The proposed scheme implants, recovers the hidden information and restores the input image to its pristine state at the receiving end. Magnetic Resonance Imaging (MRI) images are used for experimental purposes. The scheme first segment the MRI medical image into non-overlapping blocks and then inserts watermark into wavelet coefficients having a high frequency of each block. The scheme uses block-based watermarking adopting iterative optimization of threshold for companding in order to avoid the histogram pre and post processing. Results show that proposed scheme performs better than other reversible medical image watermarking schemes available in literature for MRI medical images.Keywords: adaptive thresholding, companding technique, data authentication, reversible watermarking
Procedia PDF Downloads 2889406 Music as Source Domain: A Cross-Linguistic Exploration of Conceptual Metaphors
Authors: Eleanor Sweeney, Chunyuan Di
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The metaphors people use in everyday discourse do not arise randomly; rather, they develop from our physical experiences in our social and cultural environments. Conceptual Metaphor Theory (CMT) explains that through metaphor, we apply our embodied understanding of the physical world to non-material concepts to understand and express abstract concepts. Our most productive source domains derive from our embodied understanding and allow us to develop primary metaphors, and from primary metaphors, an elaborate, creative world of culturally constructed complex metaphors. Cognitive Linguistics researchers draw upon individual embodied experience for primary metaphors. Socioculturally embodied experience through music has long furnished linguistic expressions in diverse languages, as conceptual metaphors or everyday expressions. Can a socially embodied experience function in the same way as an individually embodied experience in the creation of conceptual metaphors? The authors argue that since music is inherently social and embodied, musical experiences function as a richly motivated source domain. The focus of this study is socially embodied musical experience which is then reflected and expressed through metaphors. This cross-linguistic study explores music as a source domain for metaphors of social alignment in English, French, and Chinese. The authors explored two public discourse sites, Facebook and Linguée, in order to collect linguistic metaphors from three different languages. By conducting this cross-linguistic study, cross-cultural similarities and differences in metaphors for which music is the source domain can be examined. Different musical elements, such as melody, speed, rhythm and harmony, are analyzed for their possible metaphoric meanings of social alignment. Our findings suggest that the general metaphor cooperation is music is a productive metaphor with some subcases, and that correlated social behaviors can be metaphorically expressed with certain elements in music. For example, since performance is a subset of the category behavior, there is a natural mapping from performance in music to behavior in social settings: social alignment is musical performance. Musical performance entails a collective social expectation that exerts control over individual behavior. When individual behavior does not align with the collective social expectation, music-related expressions are often used to express how the individual is violating social norms. Moreover, when individuals do align their behavior with social norms, similar musical expressions are used. Cooperation is a crucial social value in all cultures, indeed it is a key element of survival, and music provides a coherent, consistent, and rich source domain—one based upon a universal and definitive cultural practice.Keywords: Chinese, Conceptual Metaphor Theory, cross-linguistic, culturally embodied experience, English, French, metaphor, music
Procedia PDF Downloads 1629405 Developing Metaverse Initiatives: Insights from a University Case Study
Authors: Jiongbin Liu, William Yeoh, Shang Gao, Xiaoliang Meng, Yuhan Zhu
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The metaverse concept has sparked significant interest in both academic and industrial spheres. As educational institutions increasingly adopt this technology, understanding its implementation becomes crucial. In response, we conducted a comprehensive case study at a large university, systematically analyzing the nine stages of metaverse development initiatives. Our study unveiled critical insights into the planning, assessment, and execution processes, offering invaluable guidance for stakeholders. The findings highlight both the opportunities for enhanced learning experiences and the challenges related to technological integration and social interaction in higher education.Keywords: metaverse, metaverse development framework, higher education, case study
Procedia PDF Downloads 239404 An Examination of Crisis Communication in Sport: Lessons from Sport Organizations Responding to Coronavirus Disease Outbreak
Authors: Geumchan Hwang
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Professional sport leagues in Europe and North America are shut down due to novel coronavirus disease (COVID-19) outbreak. Football leagues in Europe (e.g., La Liga, English Premier League, Bundesliga, Serie A, and Ligue 1) and big four professional sport leagues in North America (e.g., National Football League, Major League Baseball, National Basketball Association, and National Hockey League) are indefinitely suspended or delayed. COVID-19 outbreak has a growing negative impact on economics of sport leagues. For example, loss of revenue in Europe’s top five leagues due to the COVID-19 pandemic was estimated at € 4 billion and loss of revenue in the NBA was estimated at $650 million as of March 2020. In the unprecedented difficult situation, sport teams and leagues try to communicate with sport fans through diverse media platforms. In sport, however, very few studies have been done regarding how sport organizations effectively communicate with sport fans during pandemics, such as COVID-19 outbreak. Understanding sport organizations’ crisis communication is important to develop effective crisis management strategies for sport organizations. Therefore, the purpose of the study is to examine how sport organizations communicate with sport fans via online platforms in COVID-19 outbreak and how sport fans evaluate their communication strategies. 9 official sport league sites (i.e., five major football leagues in Europe and four major sport leagues in North America) and COVID-19 news articles published between January and June in 2020 will be analyzed in terms of coronavirus information, teams and players’ live update, fan interaction, fan support, and community engagement. In addition, comments posted on social media sites (i.e., Facebook and Twitter) of major sport leagues will be also analyzed to examine how sport fans perceive online messages provided by sport leagues as an effective communication strategy. To measure the effectiveness of crisis communication performance, five components (i.e., prompt, compassionate, honest, informative, and interactive) of crisis communication will be collected from leagues’ official websites information and social media posts. Upon completing data collection, content analysis method will be used to evaluate effectiveness of crisis communication among 9 professional sport leagues. The results of the study will provide athletic directors, administrators, and public relations managers in sport organizations with practical information regarding how athlete celebrities and sport organizations should interact with their fans in pandemic situations. In particular, this study will contribute to developing specific crisis management plan for sport organizations. For instance, football teams and leagues in Europe will be able to create standard manuals to minimize damages caused by disease outbreak, such as COVID-19 outbreak.Keywords: COVID-19, communication, sport leagues, fans
Procedia PDF Downloads 1339403 On the Implementation of The Pulse Coupled Neural Network (PCNN) in the Vision of Cognitive Systems
Authors: Hala Zaghloul, Taymoor Nazmy
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One of the great challenges of the 21st century is to build a robot that can perceive and act within its environment and communicate with people, while also exhibiting the cognitive capabilities that lead to performance like that of people. The Pulse Coupled Neural Network, PCNN, is a relative new ANN model that derived from a neural mammal model with a great potential in the area of image processing as well as target recognition, feature extraction, speech recognition, combinatorial optimization, compressed encoding. PCNN has unique feature among other types of neural network, which make it a candid to be an important approach for perceiving in cognitive systems. This work show and emphasis on the potentials of PCNN to perform different tasks related to image processing. The main drawback or the obstacle that prevent the direct implementation of such technique, is the need to find away to control the PCNN parameters toward perform a specific task. This paper will evaluate the performance of PCNN standard model for processing images with different properties, and select the important parameters that give a significant result, also, the approaches towards find a way for the adaptation of the PCNN parameters to perform a specific task.Keywords: cognitive system, image processing, segmentation, PCNN kernels
Procedia PDF Downloads 2689402 Mapping the Early History of Common Law Education in England, 1292-1500
Authors: Malcolm Richardson, Gabriele Richardson
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This paper illustrates how historical problems can be studied successfully using GIS even in cases in which data, in the modern sense, is fragmentary. The overall problem under investigation is how early (1300-1500) English schools of Common Law moved from apprenticeship training in random individual London inns run in part by clerks of the royal chancery to become what is widely called 'the Third University of England,' a recognized system of independent but connected legal inns. This paper focuses on the preparatory legal inns, called the Inns of Chancery, rather than the senior (and still existing) Inns of Court. The immediate problem studied in this paper is how the junior legal inns were organized, staffed, and located from 1292 to about 1500, and what maps tell us about the role of the chancery clerks as managers of legal inns. The authors first uncovered the names of all chancery clerks of the period, most of them unrecorded in histories, from archival sources in the National Archives, Kew. Then they matched the names with London property leases. Using ArcGIS, the legal inns and their owners were plotted on a series of maps covering the period 1292 to 1500. The results show a distinct pattern of ownership of the legal inns and suggest a narrative that would help explain why the Inns of Chancery became serious centers of learning during the fifteenth century. In brief, lower-ranking chancery clerks, always looking for sources of income, discovered by 1370 that legal inns could be a source of income. Since chancery clerks were intimately involved with writs and other legal forms, and since the chancery itself had a long-standing training system, these clerks opened their own legal inns to train fledgling lawyers, estate managers, and scriveners. The maps clearly show growth patterns of ownership by the chancery clerks for both legal inns and other London properties in the areas of Holborn and The Strand between 1450 and 1417. However, the maps also show that a royal ordinance of 1417 forbidding chancery clerks to live with lawyers, law students, and other non-chancery personnel had an immediate effect, and properties in that area of London leased by chancery clerks simply stop after 1417. The long-term importance of the patterns shown in the maps is that while the presence of chancery clerks in the legal inns likely created a more coherent education system, their removal forced the legal profession, suddenly without a hostelry managerial class, to professionalize the inns and legal education themselves. Given the number and social status of members of the legal inns, the effect on English education was to free legal education from the limits of chancery clerk education (the clerks were not practicing common lawyers) and to enable it to become broader in theory and practice, in fact, a kind of 'finishing school' for the governing (if not noble) class.Keywords: GIS, law, London, education
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