Search results for: technological protection measure
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7213

Search results for: technological protection measure

3973 Grand Paris Residential Real Estate as an Effective Hedge against Inflation

Authors: Yasmine Essafi Zouari, Aya Nasreddine

Abstract:

Following a long inflationary period from the post-war era to the mid-1980s (+10.1% annually), France went through a moderate inflation period between 1986 and 2001 (+2.1% annually) and even lower inflation between 2002 and 2016 (+1.4% annually). In 2022, inflation in France increased rapidly and reached 4.5% over one year in March, according to INSEE estimates. Over a long period, even low inflation has an impact on portfolio value and households’ purchasing power. In such a context, inflation hedging should remain an important issue for investors. In particular, long-term investors, who are concerned with the protection of their wealth, seek to hold effective hedging assets. Considering a mixed-asset portfolio composed of housing assets (residential real estate in 150 Grand Paris communes) as well as financial assets, and using both correlation and regression analysis, results confirm the attribute of the direct housing investment as an inflation hedge especially particularly against its unexpected component. Further, cash and bonds were found to provide respectively a partial and an over hedge against unexpected inflation. Stocks act as a perverse hedge against unexpected inflation and provide no significant positive hedge against expected inflation.

Keywords: direct housing, inflation, hedging ability, optimal portfolio, Grand Paris metropolis

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3972 Schiff Bases of Isatin and Admantane-1-Carbohydrazide: Synthesis, Characterization, and Anticonvulsant Activity

Authors: Hind O. Osman, Tilal Elsaman, Bashir A. Yousef, Esraa Elhadi, Aimun A. E. Ahmed, Eyman Mohamed Eltayib, Malik Suliman Mohamed, Magdi Awadalla Mohamed

Abstract:

Epilepsy is the most common neurological condition and cause of substantial morbidity and mortality. In the present study, the molecular hybridization tool was adopted to obtain six Schiff bases of isatin and adamantane-1-carbohydrazide (18–23). Then, their anticonvulsant activity was evaluated using a pentylenetetrazole- (PTZ-) induced seizure model using phenobarbitone as a positive control. Our findings showed that compounds 18–23 provided significant protection against PTZ-induced seizure, and maximum activities were associated with compound 23. Moreover, all investigated compounds increased the latency of induced convulsion and reduced the duration of epilepsy, with compound 23 being the best. Interestingly, most of the synthesized molecules showed a reduction in neurological symptoms and severity of the seizure. Molecular docking studies suggest GABA-A receptor as a potential target, and in silico ADME screening revealed that the pharmaceutical properties of compound 23 are within the specified limit. Thus, compound 23 was identified as a promising candidate that warrants further drug discovery processes.

Keywords: isatin and adamantane, anticonvulsant activity, PTZ-induced seizure, molecular docking

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3971 A Mixed Approach to Assess Information System Risk, Operational Risk, and Congolese Microfinance Institutions Performance

Authors: Alfred Kamate Siviri, Angelus Mafikiri Tsongo, Jean Robert Kala Kamdjoug

Abstract:

Digitalization and information systems well organized have been selected as relevant measures to mitigate operational risks within organizations. Unfortunately, information system comes with new threats that can cause severe damage and quick organization lockout. This study aims to measure perceived information system risks and their effects on operational risks within the microfinance institution in D.R. Congo. Also, the factors influencing the operational risk are identified, and the link between operational risk with other risks and performance is to be assessed. The study proposes a research model drawn on the combination of Resources-Based-View, dynamic capabilities, the agency theory, the Information System Security Model, and social theories of risk. Therefore, we suggest adopting a mixed methods research with the sole aim of increasing the literature that already exists on perceived operational risk assessment and its link with other risk and performance, a focus on IT risk.

Keywords: Democratic Republic Congo, information system risk, microfinance performance, operational risk

Procedia PDF Downloads 224
3970 Alpha: A Groundbreaking Avatar Merging User Dialogue with OpenAI's GPT-3.5 for Enhanced Reflective Thinking

Authors: Jonas Colin

Abstract:

Standing at the vanguard of AI development, Alpha represents an unprecedented synthesis of logical rigor and human abstraction, meticulously crafted to mirror the user's unique persona and personality, a feat previously unattainable in AI development. Alpha, an avant-garde artefact in the realm of artificial intelligence, epitomizes a paradigmatic shift in personalized digital interaction, amalgamating user-specific dialogic patterns with the sophisticated algorithmic prowess of OpenAI's GPT-3.5 to engender a platform for enhanced metacognitive engagement and individualized user experience. Underpinned by a sophisticated algorithmic framework, Alpha integrates vast datasets through a complex interplay of neural network models and symbolic AI, facilitating a dynamic, adaptive learning process. This integration enables the system to construct a detailed user profile, encompassing linguistic preferences, emotional tendencies, and cognitive styles, tailoring interactions to align with individual characteristics and conversational contexts. Furthermore, Alpha incorporates advanced metacognitive elements, enabling real-time reflection and adaptation in communication strategies. This self-reflective capability ensures continuous refinement of its interaction model, positioning Alpha not just as a technological marvel but as a harbinger of a new era in human-computer interaction, where machines engage with us on a deeply personal and cognitive level, transforming our interaction with the digital world.

Keywords: chatbot, GPT 3.5, metacognition, symbiose

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3969 Design and Motion Control of a Two-Wheel Inverted Pendulum Robot

Authors: Shiuh-Jer Huang, Su-Shean Chen, Sheam-Chyun Lin

Abstract:

Two-wheel inverted pendulum robot (TWIPR) is designed with two-hub DC motors for human riding and motion control evaluation. In order to measure the tilt angle and angular velocity of the inverted pendulum robot, accelerometer and gyroscope sensors are chosen. The mobile robot’s moving position and velocity were estimated based on DC motor built in hall sensors. The control kernel of this electric mobile robot is designed with embedded Arduino Nano microprocessor. A handle bar was designed to work as steering mechanism. The intelligent model-free fuzzy sliding mode control (FSMC) was employed as the main control algorithm for this mobile robot motion monitoring with different control purpose adjustment. The intelligent controllers were designed for balance control, and moving speed control purposes of this robot under different operation conditions and the control performance were evaluated based on experimental results.

Keywords: balance control, speed control, intelligent controller, two wheel inverted pendulum

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3968 Waterborne Platooning: Cost and Logistic Analysis of Vessel Trains

Authors: Alina P. Colling, Robert G. Hekkenberg

Abstract:

Recent years have seen extensive technological advancement in truck platooning, as reflected in the literature. Its main benefits are the improvement of traffic stability and the reduction of air drag, resulting in less fuel consumption, in comparison to using individual trucks. Platooning is now being adapted to the waterborne transport sector in the NOVIMAR project through the development of a Vessel Train (VT) concept. The main focus of VT’s, as opposed to the truck platoons, is the decrease in manning on board, ultimately working towards autonomous vessel operations. This crew reduction can prove to be an important selling point in achieving economic competitiveness of the waterborne approach when compared to alternative modes of transport. This paper discusses the expected benefits and drawbacks of the VT concept, in terms of the technical logistic performance and generalized costs. More specifically, VT’s can provide flexibility in destination choices for shippers but also add complexity when performing special manoeuvres in VT formation. In order to quantify the cost and performances, a model is developed and simulations are carried out for various case studies. These compare the application of VT’s in the short sea and inland water transport, with specific sailing regimes and technologies installed on board to allow different levels of autonomy. The results enable the identification of the most important boundary conditions for the successful operation of the waterborne platooning concept. These findings serve as a framework for future business applications of the VT.

Keywords: autonomous vessels, NOVIMAR, vessel trains, waterborne platooning

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3967 Investigating Methanol Interaction on Hexagonal Ceria-BTC Microrods

Authors: Jamshid Hussain, Kuen Song Lin

Abstract:

For prospective applications, chemists and materials scientists are particularly interested in creating 3D-micro/nanocomposite structures with shapes and unique characteristics. Ceria has recently been produced with a variety of morphologies, including one-dimensional structures (nanoparticles, nanorods, nanowires, and nanotubes). It is anticipated that this material can be used in different fields, such as catalysis, methanol decomposition, carbon monoxide oxidation, optical materials, and environmental protection. Distinct three-dimensional hydrated ceria-BTC (CeO₂-1,3,5-Benzenetricarboxylic-acid) microstructures were successfully synthesized via a hydrothermal route in an aqueous solution. FE-SEM and XRD patterns reveal that a ceria-BTC framework diameter and length are approximately 1.45–2.4 and 5.5–6.5 µm, respectively, at 130 oC and with pH 2 for 72 h. It was demonstrated that the reaction conditions affected the 3D ceria-BTC architecture. The hexagonal ceria-BTC microrod comprises organic linkers, which are transformed into hierarchical ceria microrod in the presences of air at 400 oC was confirmed by Fourier transform infrared spectroscopy. The Ce-O bonding of the hierarchical ceria microrod (HCMs) species has a bond distance and coordination number of 2.44 and 6.89, respectively, which attenuates the EXAFS spectra. Compared to the ceria powder, the HCMs produced more oxygen vacancies and Ce3+ as shown by the XPS and XANES/EXAFS analyses.

Keywords: hierarchical ceria microrod, three-dimensional ceria, methanol decomposition, reaction mechanism, XANES/EXAFS

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3966 Impact of America's Anti-Ballistic Missile System (ABMS) on Power Dynamics of the World

Authors: Fehmeen Anwar, Ujala Liaqat

Abstract:

For over half a century, U.S. and the Soviet Union have been at daggers drawn with each other. Both leading powers of the world have been struggling hard to surpass each other in military and other technological fields. This neck-to-neck competition turned in favour of U.S. in the early 1990s when USSR had to face economic stagnation and later dismemberment of several of its states. The predominance of U.S. is still evident to date, rather it continues to grow. With this proposed defence program i.e. Anti-Ballistic Missile System, the U.S. will have a considerable chance of intercepting any nuclear strike by Russia, which re-asserts U.S. dominance in the region and creating a security dilemma for Russia and other states. The question is whether America’s recent nuclear deterrence project is merely to counter nuclear threats from Iran and North Korea or is it purely directed towards Russia, thus ensuring complete military supremacy in the world. Although U.S professes to direct its Anti-Ballistic Missile System (ABMS) against the axis of evil (Iran and North Korea), yet the deployment of this system in the East European territory undermines the Russian nuclear strategic capability, as this enables U.S. to initiate an attack and guard itself from retaliatory strike, thus disturbing the security equilibrium in Europe. The implications of this program can lead to power imbalance which can lead to the emergence of fundamentally different paradigm of international politics.

Keywords: Anti-Ballistic Missile System (ABMS), cold-war, axis of evil, power dynamics

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3965 Rotor Concepts for the Counter Flow Heat Recovery Fan

Authors: Christoph Speer

Abstract:

Decentralized ventilation systems should combine a small and economical design with high aerodynamic and thermal efficiency. The Counter Flow Heat Recovery Fan (CHRF) provides the ability to meet these requirements by using only one cross flow fan with a large number of blades to generate both airflows and which simultaneously acts as a regenerative counter flow heat exchanger. The successful development of the first laboratory prototype has shown the potential of this ventilation system. Occurring condensate on the surfaces of the fan blades during the cold and dry season can be recovered through the characteristic mode of operation. Hence the CHRF provides the possibility to avoid the need for frost protection and condensate drain. Through the implementation of system-specific solutions for flow balancing and summer bypass the required functionality is assured. The scalability of the CHRF concept allows the use in renovation as well as in new buildings from single-room devices through to systems for office buildings. High aerodynamic and thermal efficiency and the lower number of required mechatronic components should enable a reduction in investment as well as operating costs. The rotor is the key component of the system, the requirements and possible implementation variants are presented.

Keywords: CHRF, counter flow heat recovery fan, decentralized ventilation system, renovation

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3964 Numerical Model for Investigation of Recombination Mechanisms in Graphene-Bonded Perovskite Solar Cells

Authors: Amir Sharifi Miavaghi

Abstract:

It is believed recombination mechnisms in graphene-bonded perovskite solar cells based on numerical model in which doped-graphene structures are employed as anode/cathode bonding semiconductor. Moreover, th‌‌‌‌e da‌‌‌‌‌rk-li‌‌‌‌‌ght c‌‌‌‌urrent d‌‌‌‌ens‌‌‌‌ity-vo‌‌‌‌‌‌‌ltage density-voltage cu‌‌‌‌‌‌‌‌‌‌‌rves are investigated by regression analysis. L‌‌‌oss m‌‌‌‌echa‌‌‌‌nisms suc‌‌‌h a‌‌‌‌‌‌s ba‌‌‌‌ck c‌‌‌ontact b‌‌‌‌‌arrier, d‌‌‌‌eep surface defect i‌‌‌‌n t‌‌‌‌‌‌‌he adsorbent la‌‌‌yer is det‌‌‌‌‌ermined b‌‌‌y adapting th‌‌‌e sim‌‌‌‌‌ulated ce‌‌‌‌‌ll perfor‌‌‌‌‌mance to t‌‌‌‌he measure‌‌‌‌ments us‌‌‌‌ing the diffe‌‌‌‌‌‌rential evolu‌‌‌‌‌tion of th‌‌‌‌e global optimization algorithm. T‌‌‌‌he performance of t‌‌‌he c‌‌‌‌ell i‌‌‌‌n the connection proc‌‌‌‌‌ess incl‌‌‌‌‌‌udes J-V cur‌‌‌‌‌‌ves that are examined at di‌‌‌‌‌fferent tempe‌‌‌‌‌‌‌ratures an‌‌‌d op‌‌‌‌en cir‌‌‌‌cuit vol‌‌‌‌tage (V) und‌‌‌‌er differ‌‌‌‌‌ent light intensities as a function of temperature. Ba‌‌‌‌sed o‌‌‌n t‌‌‌he prop‌‌‌‌osed nu‌‌‌‌‌merical mod‌‌‌‌el a‌‌‌‌nd the acquired lo‌‌‌‌ss mecha‌‌‌‌‌‌nisms, our approach can be used to improve the efficiency of the solar cell further. Due to the high demand for alternative energy sources, solar cells are good alternatives for energy storage using the photovoltaic phenomenon.

Keywords: numerical model, recombination mechanism, graphen, perovskite solarcell

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3963 CO2 Adsorption on the Activated Klaten-Indonesian Natural Zeolite in a Packed Bed Adsorber

Authors: Sang Kompiang Wirawan, Chandra Purnomo

Abstract:

Carbon dioxide (CO2) adsorption on the activated Klaten-Indonesian natural zeolite (AKINZ) in a packed bed adsorber has been studied. Experiment works consisted of acid activation and adsorption experiments. The natural zeolite sample was activated using 0.3 M HCl at the temperature of 353 K. In the adsorption experiments the feed gas concentrations were 40 and 80 % CO2 in helium within various temperatures of 303; 323 and 373 K. The experiments were conducted by using transient step change adsorption and 20 % Ar/He tracer experiment was conducted to measure dispersion and time lag effect of the packed bed system. A mathematical model of CO2 adsorption had been set up by assuming plug flow;isothermal;isobaric and no gas film mass transport resistance. Single site Langmuir physisorption and Maxwell Stefan mass transport in micropore were applied. All the data were then optimized to get the best value of modified fitted parameter. The model was in a good agreement with the experiment data. Diffusivity tended to increase by increasing temperatures.

Keywords: adsorption, Langmuir, Maxwell-Stefan, natural zeolite, surface diffusion

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3962 Development and Characterization of Bio-Tribological, Nano- Multilayer Coatings for Medical Tools Application

Authors: L. Major, J. M. Lackner, M. Dyner, B. Major

Abstract:

Development of new generation bio- tribological, multilayer coatings, opens an avenue for fabrication of future high- tech functional surfaces. In the presented work, nano- composite, Cr/CrN+[Cr/ a-C:H implanted by metallic nanocrystals] multilayer coatings have been developed for surface protection of medical tools. Thin films were fabricated by a hybrid Pulsed Laser Deposition technique. Complex microstructure analysis of nano- multilayer coatings, subjected to mechanical and biological tests, were performed by means of transmission electron microscopy (TEM). Microstructure characterization revealed the layered arrangement of Cr23C6 nanoparticles in multilayer structure. Influence of deposition conditions on bio- tribological properties of the coatings were studied. The bio-tests were used as a screening tool for the analyzed nano- multilayer coatings before they could be deposited on medical tools. Bio- medical tests were done using fibroblasts. The mechanical properties of the coatings were investigated by means of a ball-on-disc mechanical test. The microhardness was done using Berkovich indenter. The scratch adhesion test was done using Rockwell indenter. From the bio- tribological point of view, the optimal properties had the C106_1 material.

Keywords: bio- tribological coatings, cell- material interaction, hybrid PLD, tribology

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3961 Comparative study of the technical efficiency of the cotton farms in the towns of Banikoara and Savalou

Authors: Boukari Abdou Wakilou

Abstract:

Benin is one of West Africa's major cotton-producing countries. Cotton is the country's main source of foreign currency and employment. But it is also one of the sources of soil degradation. The search for good agricultural practices is therefore, a constant preoccupation. The aim of this study is to measure the technical efficiency of cotton growers by comparing those who constantly grow cotton on the same land with those who practice crop rotation. The one-step estimation approach of the stochastic production frontier, including determinants of technical inefficiency, was applied to a stratified random sample of 261 cotton producers. Overall, the growers had a high average technical efficiency level of 90%. However, there was no significant difference in the level of technical efficiency between the two groups of growers studied. All the factors linked to compliance with the technical production itinerary had a positive influence on the growers' level of efficiency. It is, therefore, important to continue raising awareness of the importance of respecting the technical production itinerary and of integrated soil fertility management techniques.

Keywords: technical efficiency, soil fertility, cotton, crop rotation, benin

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3960 Digital Design and Practice of The Problem Based Learning in College of Medicine, Qassim University, Saudi Arabia

Authors: Ahmed Elzainy, Abir El Sadik, Waleed Al Abdulmonem, Ahmad Alamro, Homaidan Al-Homaidan

Abstract:

Problem-based learning (PBL) is an educational modality which stimulates critical and creative thinking. PBL has been practiced in the college of medicine, Qassim University, Saudi Arabia, since the 2002s with offline face to face activities. Therefore, crucial technological changes in paperless work were needed. The aim of the present study was to design and implement the digitalization of the PBL activities and to evaluate its impact on students' and tutors’ performance. This approach promoted the involvement of all stakeholders after their awareness of the techniques of using online tools. IT support, learning resources facilities, and required multimedia were prepared. Students’ and staff perception surveys reflected their satisfaction with these remarkable changes. The students were interested in the new digitalized materials and educational design, which facilitated the conduction of PBL sessions and provided sufficient time for discussion and peer sharing of knowledge. It enhanced the tutors for supervision and tracking students’ activities on the Learning Management System. It could be concluded that introducing of digitalization of the PBL activities promoted the students’ performance, engagement and enabled a better evaluation of PBL materials and getting prompt students as well as staff feedback. These positive findings encouraged the college to implement the digitalization approach in other educational activities, such as Team-Based Learning, as an additional opportunity for further development.

Keywords: multimedia in PBL, online PBL, problem-based learning, PBL digitalization

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3959 The Development of the Prototype of Bamboo Shading Device

Authors: Nuanwan Tuaycharoen, Wanarat Konisranukul

Abstract:

The main aim of this research was to investigate the prototype of bamboo shading device. There were two objectives of this study. The first objective was to investigate the effect of non-chemical treatments on damage of bamboo shading device by powder-post beetle and fungi. The second aim of this study was to develop a prototype of bamboo shading device. The study of the effect of non-chemical treatments on damage of bamboo shading device by powder-post beetle in laboratory showed that, among seven treatments tested, wood vinegar treatment can protect powder-post beetle better than the original method up to 92.91%. It was also found that wood vinegar treatment can show the best performance in fungi protection and work better than the original method up to 40%. The second experiment was carried out by constructing four bamboo shading devices and installing them on a building for 28 days. All aspects of shading device were investigated in terms of their beauty, durability, and ease of construction and assembly. The final prototype was developed from the lessons drawn from these tested options. In conclusion this study showed the effectiveness of some natural preservatives against insect and fungi damage. It also illustrated the characteristics of the prototype of bamboo shading device that can constructed by rural workers within one week.

Keywords: bamboo, shading device, energy conservation, alternative material

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3958 A Review: Carotenoids a Biologically Important Bioactive Compound

Authors: Aarti Singh, Anees Ahmad

Abstract:

Carotenoids comprise a group of isoprenoid pigments. Carotenes, xanthophylls and their derivatives have been found to play an important role in all living beings through foods, neutraceuticals and pharmaceuticals. α-carotene, β-carotene and β-cryptoxanthin play a vital role in humans to provide vitamin A source for the growth, development and proper functioning of immune system and vision. They are very crucial for plants and humans as they protect from photooxidative damage and are excellent antioxidants quenching singlet molecular oxygen and peroxyl radicals. Diet including more intake of carotenoids results in reduced threat of various chronic diseases such as cancer (lung, breast, prostate, colorectal and ovarian cancers) and coronary heart diseases. The blue light filtering efficiency of the carotenoids in liposomes have been reported to be maximum in lutein followed by zeaxanthin, β-carotene and lycopene. Lycopene play a vital role for the protection from CVD. Lycopene in serum is directly related to reduced risk of osteoporosis in postmenopausal women. Carotenoids have the major role in the treatment of skin disorders. There is a need to identify and isolate novel carotenoids from diverse natural sources for human health benefits.

Keywords: antioxidants, carotenoids, neutraceuticals, osteoporosis, pharmaceuticals

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3957 Guests’ Perceptions of Service Quality Performance in Saudi Hotels: Testing the Relation with Brand Loyalty, and Gender through SERVPERF

Authors: Mohamed Mohsen

Abstract:

The purpose of this study is to explore the level of service quality performance from the perspectives of hotel guests. The aim is to examine hotel guests’ perceptions of service quality performance and its relation with their brand loyalty and gender. The study utilized the instrument of SERVPERF developed by Cronin and Taylor (1992) to measure service quality performance. The study was conducted in three upscale hotels in Saudi Arabia. The study found that service quality performance is significantly correlated to both brand loyalty and gender of hotel guests. The study also found that loyal and female hotel guests have perceptions of service quality performance than do non-loyal and male hotel guests. This research is the first empirical study in the Middle East that links service quality performance with brand loyalty and gender of hotel guests.

Keywords: service quality, SERVPERF, customer satisfaction, brand loyalty, gender

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3956 Comparison of the Logistic and the Gompertz Growth Functions Considering a Periodic Perturbation in the Model Parameters

Authors: Avan Al-Saffar, Eun-Jin Kim

Abstract:

Both the logistic growth model and the gompertz growth model are used to describe growth processes. Both models driven by perturbations in different cases are investigated using information theory as a useful measure of sustainability and the variability. Specifically, we study the effect of different oscillatory modulations in the system's parameters on the evolution of the system and Probability Density Function (PDF). We show the maintenance of the initial conditions for a long time. We offer Fisher information analysis in positive and/or negative feedback and explain its implications for the sustainability of population dynamics. We also display a finite amplitude solution due to the purely fluctuating growth rate whereas the periodic fluctuations in negative feedback can lead to break down the system's self-regulation with an exponentially growing solution. In the cases tested, the gompertz and logistic systems show similar behaviour in terms of information and sustainability although they develop differently in time.

Keywords: dynamical systems, fisher information, probability density function (pdf), sustainability

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3955 Phosphate Sludge Ceramics: Effects of Firing Cycle Parameters on Technological Properties and Ceramic Suitability

Authors: Mohamed Loutou, Mohamed Hajjaji, Mohamed Ait Babram, Mohammed Mansori, Rachid Hakkou, Claude Favotto

Abstract:

More than 26,4 million tons of phosphates are produced by the phosphates industries in Morocco (2010), generating huge amounts of sludge by flocculation during the ore beneficiation. They way are stored at the end of the process in open air ponds. Its accumulation and storage may have an impact on several scales such as ground water and human being. For this purpose, an efficient way to use it the field of the ceramic is proposed. The as received sludge and a clay-rich sediment have been studied in terms of chemical, mineralogical and micro-structural side using various analytical methods. Several formulations have been performed by mixing the sludge with the binder shaped in the form of granules. After being dried at 105 °C, the samples were heated in the range of 900-1200 °C. As well as the ceramic properties (firing shrinkage, water absorption, total porosity and compressive strength) the micro structure has been investigated using X-ray diffraction, scanning electron microscopy and Fourier transform infrared spectroscopy. The relations between properties and the operating factors were formulated using the design of experiments (DOE). Gehlenite was the only phase neo-formed in the sintering samples. SEM micrographs revealed the presence of nano metric stains. Based on RSM results, all factors had positive effects on Firing shrinkage, compressive strength and total porosity. However, they manifested opposite effects on density and water absorption.

Keywords: phosphate sludge, clay, ceramic properties, granule

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3954 The Association between Corporate Social Responsibility Disclosure, Assurance, and Tax Aggressiveness: Evidence from Indonesia

Authors: Eko Budi Santoso

Abstract:

There is a growing interest in Corporate Social Responsibility (CSR) issues in developing countries such as Indonesia. Firms disclose their CSR activities, and some provide assurance to gain recognition as socially responsible firms. However, several of those socially responsible firms involve in tax scandals and raise a question of whether CSR disclosure is used to disguise firm misconduct or as a reflection of socially responsible firms. Specifically, whether firms engage in CSR disclosure and its assurance also responsible for their tax matters. This study examines the association between CSR disclosure and tax aggressiveness and the role of sustainability reporting assurance to the association. This research develops a modified index according to global reporting initiatives to measure CSR disclosure and various measurement for tax aggressiveness. Using a sample of Indonesian go public companies issued CSR disclosure, the empirical result shows that there is an association between CSR disclosure and tax aggressiveness. In addition, results also indicate sustainability reporting assurance moderate those association. The findings suggest that stakeholder in developing countries should examine carefully firms with active CSR disclosure before label it as socially responsible firms. JEL Classification: M14

Keywords: CSR disclosure, tax aggressiveness, assurance, business ethics

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3953 Prediction of Permeability of Frozen Unsaturated Soil Using Van Genuchten Model and Fredlund-Xing Model in Soil Vision

Authors: Bhavita S. Dave, Jaimin Vaidya, Chandresh H. Solanki, Atul K.

Abstract:

To measure the permeability of a soil specimen, one of the basic assumptions of Darcy's law is that the soil sample should be saturated. Unlike saturated soils, the permeability of unsaturated soils cannot be found using conventional methods as it does not follow Darcy's law. Many empirical models, such as the Van Genuchten Model and Fredlund-Xing Model were suggested to predict permeability value for unsaturated soil. Such models use data from the soil-freezing characteristic curve to find fitting parameters for frozen unsaturated soils. In this study, soil specimens were subjected to 0, 1, 3, and 5 freezing-thawing (F-T) cycles for different degrees of saturation to have a wide range of suction, and its soil freezing characteristic curves were formulated for all F-T cycles. Changes in fitting parameters and relative permeability with subsequent F-T cycles are presented in this paper for both models.

Keywords: frozen unsaturated soil, Fredlund Xing model, soil-freezing characteristic curve, Van Genuchten model

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3952 Levels of Selected Heavy Metals in Varieties of Vegetable oils Consumed in Kingdom of Saudi Arabia and Health Risk Assessment of Local Population

Authors: Muhammad Waqar Ashraf

Abstract:

Selected heavy metals, namely Cu, Zn, Fe, Mn, Cd, Pb, and As, in seven popular varieties of edible vegetable oils collected from Saudi Arabia, were determined by graphite furnace atomic absorption spectrometry (GF-AAS) using microwave digestion. The accuracy of procedure was confirmed by certified reference materials (NIST 1577b). The concentrations for copper, zinc, iron, manganese, lead and arsenic were observed in the range of 0.035 - 0.286, 0.955 - 3.10, 17.3 - 57.8, 0.178 - 0.586, 0.011 - 0.017 and 0.011 - 0.018 µg/g, respectively. Cadmium was found to be in the range of 2.36 - 6.34 ng/g. The results are compared internationally and with standards laid down by world health agencies. A risk assessment study has been carried out to assess exposure to these metals via consumption of vegetable oils. A comparison has been made with safety intake levels for these heavy metals recommended by Institute of Medicine of the National Academies (IOM), US Environmental Protection Agency (US EPA) and Joint FAO/WHO Expert Committee on Food Additives (JECFA). The results indicated that the dietary intakes of the selected heavy metals from daily consumption of 25 g of edible vegetable oils for a 70 kg individual should pose no significant health risk to local population.

Keywords: vegetable oils, heavy metals, contamination, health risk assessment

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3951 Augmented Reality: New Relations with the Architectural Heritage Education

Authors: Carla Maria Furuno Rimkus

Abstract:

The technologies related to virtual reality and augmented reality in combination with mobile technologies, are being more consolidated and used each day. The increasing technological availability along with the decrease of their acquisition and maintenance costs, have favored the expansion of its use in the field of historic heritage. In this context it is focused, in this article, on the potential of mobile applications in the dissemination of the architectural heritage, using the technology of Augmented Reality. From this perspective approach, it is discussed about the process of producing an application for mobile devices on the Android platform, which combines the technologies of geometric modeling with augmented reality (AR) and access to interactive multimedia contents with cultural, social and historic information of the historic building that we take as the object of study: a block with a set of buildings built in the XVIII century, known as "Quarteirão dos Trapiches", which was modeled in 3D, coated with the original texture of its facades and displayed on AR. From this perspective approach, this paper discusses about methodological aspects of the development of this application regarding to the process and the project development tools, and presents our considerations on methodological aspects of developing an application for the Android system, focused on the dissemination of the architectural heritage, in order to encourage the tourist potential of the city in a sustainable way and to contribute to develop the digital documentation of the heritage of the city, meeting a demand of tourists visiting the city and the professionals who work in the preservation and restoration of it, consisting of architects, historians, archaeologists, museum specialists, among others.

Keywords: augmented reality, architectural heritage, geometric modeling, mobile applications

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3950 Optimal Design Solution in "The Small Module" Within the Possibilities of Ecology, Environmental Science/Engineering, and Economics

Authors: Hassan Wajid

Abstract:

We will commend accommodating an environmentally friendly architectural proposal that is extremely common/usual but whose features will make it a sustainable space. In this experiment, the natural and artificial built space is being proposed in such a way that deals with Environmental, Ecological, and Economic Criteria under different climatic conditions. Moreover, the criteria against ecology-environment-economics reflect in the different modules which are being experimented with and analyzed by multiple research groups. The ecological, environmental, and economic services are provided used as units of production side by side, resulting in local job creation and saving resources, for instance, conservation of rainwater, soil formation or protection, less energy consumption to achieve Net Zero, and a stable climate as a whole. The synthesized results from the collected data suggest several aspects to consider when designing buildings for beginning the design process under the supervision of instructors/directors who are responsible for developing curricula and sustainable goals. Hence, the results of the research and the suggestions will benefit the sustainable design through multiple results, heat analysis of different small modules, and comparisons. As a result, it is depleted as the resources are either consumed or the pollution contaminates the resources.

Keywords: optimization, ecology, environment, sustainable solution

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3949 Electrochemical Studies of the Inhibition Effect of 2-Dimethylamine on the Corrosion of Austenitic Stainless Steel Type 304 in Dilute Hydrochloric Acid

Authors: Roland Tolulope Loto, Cleophas Akintoye Loto, Abimbola Patricia Popoola

Abstract:

The inhibiting action of 2-dimethylamine on the electrochemical behaviour of austenitic stainless steel (type 304) in dilute hydrochloric was evaluated through weight-loss method, open circuit potential measurement and potentiodynamic polarization tests at specific concentrations of the organic compound. Results obtained reveal that the compound performed effectively giving a maximum inhibition efficiency of 79% at 12.5% concentration from weight loss analysis and 80.9% at 12.5% concentration from polarization tests. The average corrosion potential of -321 mV was obtained the same concentration from other tests which is well within passivation potentials on the steel thus, providing good protection against corrosion in the acid solutions. 2-dimethylamine acted through physiochemical interaction at the steel/solution interface from thermodynamic calculations and obeyed the Langmuir adsorption isotherm. The values of the inhibition efficiency determined from the three methods are in reasonably good agreement. Polarization studies showed that the compounds behaved as cathodic type inhibitor.

Keywords: corrosion, 2-dimethylamine, inhibition, adsorption, hydrochloric acid, steel

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3948 Evaluating Viability of Using South African Forestry Process Biomass Waste Mixtures as an Alternative Pyrolysis Feedstock in the Production of Bio Oil

Authors: Thembelihle Portia Lubisi, Malusi Ntandoyenkosi Mkhize, Jonas Kalebe Johakimu

Abstract:

Fertilizers play an important role in maintaining the productivity and quality of plants. Inorganic fertilizers (containing nitrogen, phosphorus, and potassium) are largely used in South Africa as they are considered inexpensive and highly productive. When applied, a portion of the excess fertilizer will be retained in the soil, a portion enters water streams due to surface runoff or the irrigation system adopted. Excess nutrient from the fertilizers entering the water stream eventually results harmful algal blooms (HABs) in freshwater systems, which not only disrupt wildlife but can also produce toxins harmful to humans. Use of agro-chemicals such as pesticides and herbicides has been associated with increased antimicrobial resistance (AMR) in humans as the plants are consumed by humans. This resistance of bacterial poses a threat as it prevents the Health sector from being able to treat infectious disease. Archaeological studies have found that pyrolysis liquids were already used in the time of the Neanderthal as a biocide and plant protection product. Pyrolysis is thermal degradation process of plant biomass or organic material under anaerobic conditions leading to production of char, bio-oils and syn gases. Bio-oil constituents can be categorized as water soluble (wood vinegar) and water insoluble fractions (tar and light oils). Wood vinegar (pyro-ligneous acid) is said to contain contains highly oxygenated compounds including acids, alcohols, aldehydes, ketones, phenols, esters, furans, and other multifunctional compounds with various molecular weights and compositions depending on the biomass material derived from and pyrolysis operating conditions. Various researchers have found the wood vinegar to be efficient in the eradication of termites, effective in plant protection and plant growth, has antibacterial characteristics and was found effective in inhibiting the micro-organisms such as candida yeast, E-coli, etc. This study investigated characterisation of South African forestry product processing waste with intention of evaluating the potential of using the respective biomass waste as feedstock for boil oil production via pyrolysis process. Ability to use biomass waste materials in production of wood-vinegar has advantages that it does not only allows for reduction of environmental pollution and landfill requirement, but it also does not negatively affect food security. The biomass wastes investigated were from the popular tree types in KZN, which are, pine saw dust (PSD), pine bark (PB), eucalyptus saw dust (ESD) and eucalyptus bark (EB). Furthermore, the research investigates the possibility of mixing the different wastes with an aim to lessen the cost of raw material separation prior to feeding into pyrolysis process and mixing also increases the amount of biomass material available for beneficiation. A 50/50 mixture of PSD and ESD (EPSD) and mixture containing pine saw dust; eucalyptus saw dust, pine bark and eucalyptus bark (EPSDB). Characterisation of the biomass waste will look at analysis such as proximate (volatiles, ash, fixed carbon), ultimate (carbon, hydrogen, nitrogen, oxygen, sulphur), high heating value, structural (cellulose, hemicellulose and lignin) and thermogravimetric analysis.

Keywords: characterisation, biomass waste, saw dust, wood waste

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3947 Wall Pressure Fluctuations in Naturally Developing Boundary Layer Flows on Axisymmetric Bodies

Authors: Chinsuk Hong

Abstract:

This paper investigates the characteristics of wall pressure fluctuations in naturally developing boundary layer flows on axisymmetric bodies experimentally. The axisymmetric body has a modified ellipsoidal blunt nose. Flush-mounted microphones are used to measure the wall pressure fluctuations in the boundary layer flow over the body. The measurements are performed in a low noise wind tunnel. It is found that the correlation between the flow regime and the characteristics of the pressure fluctuations is distinct. The process from small fluctuation in laminar flow to large fluctuation in turbulent flow is investigated. Tollmien-Schlichting wave (T-S wave) is found to generate and develop in transition. Because of the T-S wave, the wall pressure fluctuations in the transition region are higher than those in the turbulent boundary layer.

Keywords: wall pressure fluctuation, boundary layer flow, transition, turbulent flow, axisymmetric body, flow noise

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3946 Using Risk Management Indicators in Decision Tree Analysis

Authors: Adel Ali Elshaibani

Abstract:

Risk management indicators augment the reporting infrastructure, particularly for the board and senior management, to identify, monitor, and manage risks. This enhancement facilitates improved decision-making throughout the banking organization. Decision tree analysis is a tool that visually outlines potential outcomes, costs, and consequences of complex decisions. It is particularly beneficial for analyzing quantitative data and making decisions based on numerical values. By calculating the expected value of each outcome, decision tree analysis can help assess the best course of action. In the context of banking, decision tree analysis can assist lenders in evaluating a customer’s creditworthiness, thereby preventing losses. However, applying these tools in developing countries may face several limitations, such as data availability, lack of technological infrastructure and resources, lack of skilled professionals, cultural factors, and cost. Moreover, decision trees can create overly complex models that do not generalize well to new data, known as overfitting. They can also be sensitive to small changes in the data, which can result in different tree structures and can become computationally expensive when dealing with large datasets. In conclusion, while risk management indicators and decision tree analysis are beneficial for decision-making in banks, their effectiveness is contingent upon how they are implemented and utilized by the board of directors, especially in the context of developing countries. It’s important to consider these limitations when planning to implement these tools in developing countries.

Keywords: risk management indicators, decision tree analysis, developing countries, board of directors, bank performance, risk management strategy, banking institutions

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3945 Evaluation of Distance Education Needs of Athletes

Authors: Yunus Emre Karakaya, Sebahattin Devecioglu, Bilal Coban

Abstract:

Today, information technology’s presence is felt in every field of life. Fields of education and sports sciences have their own share too. Especially developments in informatics technologies changed the perspectives of these fields. The altered technological conditions made distance education argumentative in these fields. Due to advantages distance education provides to students, they can access the desired education without concerns about time and place. Education facilities are seen to head for distance education in this manner and expedite the process. Distance education applications, which was first started to be applied in the mid-1800s, have been implemented in Turkey since 1970s and still continues today. In this study, the historical development of distance education in the world and Turkey and the problems athletes face in education were discussed. Accordingly, suggestions were made evaluating the importance and requirements of distance education in sports education facilities at higher education level. Additionally, Questions of “Is distance education important in sports education in Turkey?”, “What are the problems of athletes in the education field in Turkey?” and similar questions were attempted to be answered. Finally, in Turkey, distance sports education applications in universities should be launched to ensure that athletes’ educations are not deficit and unfinished. Within this framework, legal regulations should be implemented by “Council of Higher Education” to develop the distance sports education in Turkey and utilize distance education efficiently in solving the sports education problems. By ensuring the advancement of athletes with this method, it is expected for athletes to contribute to sports in the country in both government and the private sector in the medium and long terms. Individuals who participated in the distance sports education will set an example in extending the country’s youth to national and international fields.

Keywords: athletes, distance education, higher education, sports education, Turkey

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3944 Validity and Reliability of Competency Assessment Implementation (CAI) Instrument Using Rasch Model

Authors: Nurfirdawati Muhamad Hanafi, Azmanirah Ab Rahman, Marina Ibrahim Mukhtar, Jamil Ahmad, Sarebah Warman

Abstract:

This study was conducted to generate empirical evidence on validity and reliability of the item of Competency Assessment Implementation (CAI) Instrument using Rasch Model for polythomous data aided by Winstep software version 3.68. The construct validity was examined by analyzing the point-measure correlation index (PTMEA), in fit and outfit MNSQ values; meanwhile the reliability was examined by analyzing item reliability index. A survey technique was used as the major method with the CAI instrument on 156 teachers from vocational schools. The results have shown that the reliability of CAI Instrument items were between 0.80 and 0.98. PTMEA Correlation is in positive values, in which the item is able to distinguish between the ability of the respondent. Statistical data obtained shows that out of 154 items, 12 items from the instrument suggested to be omitted. This study is hoped could bring a new direction to the process of data analysis in educational research.

Keywords: competency assessment, reliability, validity, item analysis

Procedia PDF Downloads 445