Search results for: marine litter management

Authors: Courtley Pharaoh, D. J. Visser

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University management is often caught between competing interests from stakeholders like students, trustees, donors, government and the community it serves. This study aimed to identify what management competencies are required by executive management members of universities of technology to effectively manage a university of technology in South Africa from the perspective of the executive management members. This exploratory study will make use of a qualitative methodology to establish what management competencies are deemed as important to manage a university of technology in South Africa from the executive management perspective. Due to the consequences of the COVID-19 Pandemic, the study made use of online face-to-face interviews to ascertain from executive management members of universities of technology what the required management competencies needed by executive management members of universities of technology to effectively manage a University of Technology in South Africa. Qualitative Content Analysis was used to analyse the data collected. The findings of the study identified a total of 26 management competencies which were categorised into three groupings or themes. This study identified a list of required management competencies needed by executive management members of universities of technology to effectively manage a university of technology in South Africa, as per the lived experience of executive management members. The researcher recommends further studies at traditional and comprehensive universities and compares the results of those future studies with the results of this study. A comprehensive list of management competencies could then be identified, which could assist with the compilation of job descriptions of executive management members of universities in South Africa.

Keywords: university of technology, management competencies, executive management, executive management members, important

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Authors: Jacky Bhagat, Baban S Ingole

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In this study, in vivo experiments were carried out to investigate the effects of a toxic polycyclic aromatic hydrocarbon (PAH), benzo(k)fluoranthene (B[k]F), on marine gastropod, Morula granulata collected from Goa, west coast of India. Snails were exposed to different concentrations of B(k)F (1, 10, 25 and 50 µg/L) for 96 h. The genotoxic effects were evaluated by measuring DNA strand breaks using alkaline comet assay and oxidative stress were measured with the help of battery of biomarkers such as superoxide dismutase (SOD) catalase (CAT), glutathione-s-transferase (GST), and lipid peroxidation (LPO). Concentration-dependent increase in percentage tail DNA (TDNA) was observed in snails exposed to B(k)F. Exposure concentrations above 1 µg/L of B(k)F, showed significant increase in SOD activity and LPO value in snails. After 96 h, SOD activity were found to be doubled for 50 µg/L of B(k)F with reference to control. Significant increase in CAT and GST activity was observed at all exposure conditions at the end of the exposure time. Our study showed that B(k)F induces oxidative stress in snails which further lead to genotoxic damage.

Keywords: benzo(k)fluoranthene, comet assay, gastropod, oxidative stress

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Authors: Kittipong Tissayakorn, Fumio Akagi, Yu Song

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Logistics is the integrated management of all of the activities required to move products through the supply chain. For a typical product, this supply chain extends from a raw material source through the production and distribution system to the point of consumption and the associated reverse logistics. The logistical activities are comprised of freight transport, storage, inventory management, materials handling and all related information processing. This paper analyzes the green management system of logistics enterprise for Thailand and advances the concept of Green Logistics, which should be held by the public. In addition, it proposes that the government should strengthen its supervision and support for green logistics, and companies should construct self-disciplined green logistics management systems and corresponding processes, a reverse logistics management system and a modern green logistics information collection and management system.

Keywords: logistics, green logistics, management system, ecological economics

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Authors: Wentao He, Jingxi Liu, De Xie

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It is necessary to manage the fatigue crack growth (FCG) once those cracks are detected during in-service inspections. In this paper, a simulation program (FCG-System) is developed utilizing the commercial software ABAQUS with its object-oriented programming interface to simulate the fatigue crack path and to compute the corresponding fatigue life. In order to apply FCG-System in large-scale marine structures, the substructure modeling technique is integrated in the system under the consideration of structural details and load shedding during crack growth. Based on the nodal forces and nodal displacements obtained from finite element analysis, a formula for shell elements to compute stress intensity factors is proposed in the view of virtual crack closure technique. The cracks initiating from the intersection of flange and the end of the web-stiffener are investigated for fatigue crack paths and growth lives under water pressure loading and axial force loading, separately. It is found that the FCG-System developed by authors could be an efficient tool to perform fatigue crack growth analysis on marine structures.

Keywords: crack path, fatigue crack, fatigue live, FCG-system, virtual crack closure technique

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Authors: Jiri Barta

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This paper deals with the prevention and management of emergencies. It focuses on the protection of assets of the critical infrastructure entities that are important to preventing, preparing for and management of emergencies and crisis situations. The paper defines assets and specifies their use and place in the process of crisis management and planning. Critical assets that are protected from the negative effects of emergency or crisis situation we can use in crisis management and response. This basic rule applies mainly to the substantial assets used in the protection of critical infrastructure processes.

Keywords: asset, continuity, critical infrastructure, crisis management process

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Authors: Nooralhuda Aljlas

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In the ever-growing field of non-governmental organizations, the enhancement of performance management and measurement systems has been increasingly acknowledged by political, economic, social, legal, technological and environmental factors. Within Bahrain Athletics Association, such enhancement results from the key factors leading performance management including collaboration, feedback, human resource management, leadership and participative management. The exploratory, qualitative research conducted reviewed performance management theory. As reviewed, the key factors leading performance management were identified. Drawing on a non-governmental organization case study, the key factors leading Bahrain Athletics Association’s performance management were explored. By exploring the key factors leading Bahrain Athletics Association’s performance management, the research study proposed a theoretical framework of the key factors leading performance management in non-governmental organizations in general. The research study recommended further investigation of the role of the two key factors of command and control and leadership, combining military and civilian approaches to enhancing non-governmental organizations’ performance management.

Keywords: Bahrain athletics association, exploratory, key factor, performance management

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Authors: G. Gurguze, I. Turkoglu

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Today, the developing features of technological tools with limited energy resources have made it necessary to use energy efficiently. Energy management techniques have emerged for this purpose. As with every field, energy management is vital for robots that are being used in many areas from industry to daily life and that are thought to take up more spaces in the future. Particularly, effective power management in autonomous and multi robots, which are getting more complicated and increasing day by day, will improve the performance and success. In this study, robot management algorithms, usage of renewable and hybrid energy sources, robot motion patterns, robot designs, sharing strategies of workloads in multiple robots, road and mission planning algorithms are discussed for efficient use of energy resources by mobile robots. These techniques have been evaluated in terms of efficient use of existing energy resources and energy management in robots.

Keywords: energy management, mobile robot, robot administration, robot management, robot planning

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Authors: Taieb Kherafa Noureddine

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The paper presents a new approach regarding the management in sports that is based on the principles of reengineering. Applying that modern and pure management system, called reengineering, in sports activity, we hope to get better and better results, in order to increase both the health state and the performances of trained athletes. The paper also presents the similarities between BPR (Business Process Reengineering) and sports managements, as well as the proposed solution for a proper implementation of such model of management. The five components of the basic BPR model are presented, together with their features for sports management.

Keywords: business process reengineering, great sports events, sports management, training activities

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Authors: Takwa Belwakess

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With the wave of the digitization that invades the modern world, communication tools took their place in the world of business. As for organizations, being part of the digital era necessarily involves an evolution of the management style, mainly in processes management, knowing also as quality management system (QMS). For more than 50 years quality management standards have been adopted by organizations to prove their operational and financial performances. We believe that achieving a high-level of communication can lead to better quality management and greater customer satisfaction, which is essential to make sure long-term competitiveness. In this paper, a questionnaire survey was developed to investigate the use of collaboration tools such as Content Management System and Social Networks. Data from more than 100 companies based in France was analyzed, the results show that adopting new digital communication tools while applying quality management practices over a reasonable period, contributed to delivering a better implementation of the QMS for a better business performance.

Keywords: communication tools, content management system, digital, effectiveness, French companies, quality management system, quality management practices, social networks

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Authors: Bakr Zade, Paolo Cervera

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With the aim of maximising return on innovation investments, organisations create central units to support successful implementation of innovation management initiatives. The support units–referred to in this research as innovation management offices (IMOs)–range from small teams of innovation management champions to fully resourced centres of excellence for innovation management. However, roles and responsibilities of IMOs vary in different organisations. This research investigates the different types of IMO in organisations, based on their different roles and responsibilities in supporting innovation management processes. The research uses grounded theory methodology to uncover an IMO taxonomy from emergent concepts during innovation management maturity assessment exercises in twelve organisations from the United Kingdom and the United Arab Emirates. The taxonomy distinguishes five types of IMO, based on their roles and responsibilities in supporting innovation management processes, from organisational strategic foresight to managing innovation management project portfolios. The IMO taxonomy addresses a gap in research into innovation management support in organisations and offers a practical framework that diverse organisations can appreciate and use in designing IMOs that are aligned with their innovation management visions and strategies.

Keywords: future foresight, future shaping, innovation management, innovation management office, portfolio management

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Authors: Amel Ltifi, Ahmed Zouinkhi, Mohamed Salim Bouhlel

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Security and trust management in Vehicular Ad-hoc NETworks (VANET) is a crucial research domain which is the scope of many researches and domains. Although, the majority of the proposed trust management systems for VANET are based on specific road infrastructure, which may not be present in all the roads. Therefore, road security should be managed by vehicles themselves. In this paper, we propose a new Self Organized Trust Management system (SOTM). This system has the responsibility to cut with the spread of false warnings in the network through four principal components: cooperation, trust management, communication and security.

Keywords: ative vehicle, cooperation, trust management, VANET

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Authors: Pule P. Mpopetsi, Warren M. Potts, Nicola James, Amber Childs

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Increased CO₂ production and the consequent ocean acidification (OA) have been identified as one of the greatest threats to both calcifying and non-calcifying marine organisms. Traditionally, marine fishes, as non-calcifying organisms, were considered to have a higher tolerance to near-future OA conditions owing to their well-developed ion regulatory mechanisms. However, recent studies provide evidence to suggest that they may not be as resilient to near-future OA conditions as previously thought. In addition, earlier life stages of marine fishes are thought to be less tolerant than juveniles and adults of the same species as they lack well-developed ion regulatory mechanisms for maintaining homeostasis. This study focused on the effects of near-future OA on larval Argyrosomus japonicus, an estuarine-dependent marine fish species, in order to identify the tipping point of tolerance for the larvae of this species. Larval A. japonicus in the present study were reared from the egg up to 22 days after hatching (DAH) under three treatments. The three treatments, (pCO₂ 353 µatm; pH 8.03), (pCO₂ 451 µatm; pH 7.93) and (pCO₂ 602 µatm; pH 7.83) corresponded to levels predicted to occur in year 2050, 2068 and 2090 respectively under the Intergovernmental Panel on Climate Change (IPCC) Representative Concentration Pathways (IPCC RCP) 8.5 model. Size-at-hatch, growth, development, and metabolic responses (standard and active metabolic rates and metabolic scope) were assessed and compared between the three treatments throughout the rearing period. Five earlier larval life stages (hatchling – flexion/post-flexion) were identified by the end of the experiment. There were no significant differences in size-at-hatch (p > 0.05), development or the active metabolic (p > 0.05) or metabolic scope (p > 0.05) of fish in the three treatments throughout the study. However, the standard metabolic rate was significantly higher in the year 2068 treatment but only at the flexion/post-flexion stage which could be attributed to differences in developmental rates (including the development of the gills) between the 2068 and the other two treatments. Overall, the metabolic scope was narrowest in the 2090 treatment but varied according to life stage. Although not significantly different, metabolic scope in the 2090 treatment was noticeably lower at the flexion stage compared to the other two treatments, and the development appeared slower, suggesting that this could be the stage most prone to OA. The study concluded that, in isolation, OA levels predicted to occur between 2050 and 2090 will not negatively affect size-at-hatch, growth, development, and metabolic responses of larval A. japonicus up to 22 DAH (flexion/post-flexion stage). The present study also identified the tipping point of tolerance (where negative impacts will begin) in larvae of the species to be between the years 2090 and 2100.

Keywords: climate change, ecology, marine, ocean acidification

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Authors: Afiq Mohd Fahmi, Tony Gutierrez, Sebastian Hennige

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Increasing amounts of CO₂ entering the marine environment, also known as ocean acidification, is documented as having harmful impacts on a variety of marine organisms. When considering the future risk of hydrocarbon pollution, which is generally detrimental to marine life as well, this needs to consider how OA-induced changes to microbial communities will compound this since hydrocarbon degradation is influenced by the community-level microbial response. This study aims to evaluate the effects of increased atmospheric CO₂ conditions and oil enrichment on the phytoplankton-associated bacterial communities. Faroe Shetland Channel (FSC) is a subarctic region in the northeast Atlantic where crude oil extraction has recently been expanded. In the event of a major oil spill in this region, it is vital that we understand the response of the bacterial community and its consequence on primary production within this region—some phytoplankton communities found in the ocean harbor hydrocarbon-degrading bacteria that are associated with its psychosphere. Surface water containing phytoplankton and bacteria from FSC were cultured in ambient and elevated atmospheric CO₂ conditions for 4 days of acclimation in microcosms before introducing 1% (v/v) of crude oil into the microcosms to simulate oil spill conditions at sea. It was found that elevated CO₂ conditions do not significantly affect the chl a concentration, and exposure to crude oil detrimentally affected chl a concentration up to 10 days after exposure to crude oil. The diversity and richness of the bacterial community were not significantly affected by both CO₂ treatment and oil enrichment. The increase in the relative abundance of known hydrocarbon degraders such as Oleispira, Marinobacter and Halomonas indicates potential for biodegradation of crude oil, while the resilience of dominant taxa Colwellia, unclassified Gammaproteobacteria, unclassified Rnodobacteria and unclassified Halomonadaceae could be associated with the recovery of microalgal community 13 days after oil exposure. Therefore, the microbial community from the subsurface of FSC has the potential to recover from crude oil pollution even under elevated CO₂ (750 ppm) conditions.

Keywords: phytoplankton, bacteria, crude oil, ocean acidification

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Authors: Mohamed S. Selim, Nesreen A. Fatthallah, Shimaa A. Higazy, Zhifeng Hao, Xiang Chen

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After the prohibition of tin-based fouling-prevention coatings in 2003, the researchers were directed toward eco-friendly coatings. Because of their nonstick, environmental, and economic benefits, foul-release nanocoatings have received a lot of attention. They use physical anti-adhesion terminology to deter any fouling attachment.Natural bioinspired surfaces have micro/nano-roughness and low surface free energy features, which may inspire the design of dynamic antifouling coatings. Graphene-based nanocomposite surfaces were designed to combat marine-fouling adhesion with ecological as well as eco-friendly effects rather than biocidal solutions. Polymer–graphenenanofiller hybrids are a novel class of composite materials in fouling-prevention applications. The controlled preparation of nanoscale orientation, arrangement, and direction along the composite building blocks would result in superior fouling prohibition. This work representsfoul-release nanocomposite top coats for marine coating applications with superhydrophobicity, surface inertness against fouling adherence, cost-effectiveness, and increased lifetime.

Keywords: foul-release nanocoatings, graphene-based nanocomposite, polymer, nanofillers

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Authors: Prateep Wajeetongratana

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The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

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Authors: Raquel Bayon, Ainara Lopez-Ortega, Elena Rodriguez, Amaya Igartua

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Corrosion is one of the most concerning phenomenon that accelerates material degradation in offshore applications. In order to avoid the premature failure of metallic materials in marine environments, organic coatings have widely been used, due to their elevated corrosion resistance. Thermally-sprayed metals have recently been used in offshore applications, whereas ceramic materials are usually less employed, due to their high cost. The protectiveness of the coatings can be evaluated and categorized in corrosivity categories in accordance with the ISO 12944-6 Standard. According to this standard, for coatings that are supposed to work in marine environments, a C5-M category is required for components working out of the water or partially immersed in the splash zone, and an Im2 category for totally immersed components. C5-M/Im-2 high category would correspond to a durability of more than 20 years without maintenance in accordance with ISO 12944 and NORSOK M501 standards. In this work, the corrosion behavior of three potential coatings used in offshore applications has been evaluated. For this aim, the materials have been subjected to different environmental conditions in several climatic chambers (humidostatic, climatic, immersion, UV and salt-fog). The category of the coatings to each condition has been selected, in accordance with the previously mentioned standard.

Keywords: cabinet, coatings, corrosion, offshore

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Authors: Gunmala Suri

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The purpose of this study was to investigate the relationship between various dimensions of Knowledge Management and Learning Organizations. On the basis of the dimensions of Learning Organization, Hypothesis were formulated. Knowledge Management (KM) is taken as the independent variable and Learning Organization (LO) as a dependent variable. KM had 5 dimensions and LO had 7. For this study, a total of 92 participants took part and answered the questionnaire. The respondents were selected using Judgemental and Snowball sampling. The respondents were from SMEs in and around Chandigarh. SPSS was used to for the data analysis purposes. The results showed that the dimensions of KM had a positive influence on the dimensions of LO. The hypothesis were accepted.

Keywords: knowledge management leadership, knowledge management, learning organization, knowledge management culture

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Authors: Ivy Chen XQ

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This research places a much-needed focus on the conservation of the Blue Economy (BE) by focusing on the design and development of monitoring systems to track critical indicators on the status of the BE. In this process, local experiences provide an insight into important community issues, as well as the necessity to cooperate and collaborate in order to achieve sustainable options. Researchers worldwide and industry initiatives over the last decade show that the exploitation of marine resources has resulted in a significant decrease in the share of total allowable catch (TAC). The result has been strengthening law enforcement, yet the results have shown that problems were related to poor policies, a lack of understanding of over-exploitation, biological uncertainty and political pressures. This reality and other statistics that show a significant negative impact on the attainment of the Sustainable Development Goals (SDGs), warrant an emphasis on the development of national M&E systems, in order to provide evidence-based information, on the nature and scale of especially transnational fisheries crime and under-sea marine resources in the BE. In particular, a need exists to establish a compendium of relevant BE indicators to assess such impact against the SDGs by using selected SDG indicators for this purpose. The research methodology consists of ATLAS.ti qualitative approach and a case study will be developed of Illegal, unregulated and unreported (IUU) poaching and Illegal Wildlife Trade (IWT) as component of the BE as it relates to the case of abalone in southern Africa and Far East. This research project will make an original contribution through the analysis and comparative assessment of available indicators, in the design process of M&E systems and developing indicators and monitoring frameworks in order to track critical trends and tendencies on the status of the BE, to ensure specific objectives to be aligned with the indicators of the SDGs framework. The research will provide a set of recommendations to governments and stakeholders involved in such projects on lessons learned, as well as priorities for future research. The research findings will enable scholars, civil society institutions, donors and public servants, to understand the capability of the M&E systems, the importance of showing multi-level governance, in the coordination of information management, together with knowledge management (KM) and M&E at the international, regional, national and local levels. This coordination should focus on a sustainable development management approach, based on addressing socio-economic challenges to the potential and sustainability of BE, with an emphasis on ecosystem resilience, social equity and resource efficiency. This research and study focus are timely as the opportunities of the post-Covid-19 crisis recovery package will be grasped to set the economy on a path to sustainable development in line with the UN 2030 Agenda. The pandemic raises more awareness for the world to eliminate IUU poaching and illegal wildlife trade (IWT).

Keywords: Blue Economy (BE), transnational governance, Monitoring and Evaluation (M&E), Sustainable Development Goals (SDGs).

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Authors: I. Gusti Agung Aditya Surya Wibawa, Andri Syafriya, Beiruny Syam

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Gumai Formation which acts as regional seal for Talang Akar Formation becomes one of the most prolific reservoir in South Sumatra Basin and the primary exploration target in this area. Marine conditions were eventually established during the continuation of transgression sequence leads an open marine facies deposition in Early Miocene. Marine clastic deposits where calcareous shales, claystone and siltstones interbedded with fine-grained calcareous and glauconitic sandstones are the domination of lithology which targeted as the hydrocarbon reservoir. All this time, the main objective of PetroChina’s exploration and production in Betara area is only from Lower Talang Akar Formation. Successful testing in some exploration wells which flowed gas & condensate from Gumai Formation, opened the opportunity to optimize new reservoir objective in Betara area. Limitation of conventional wireline logs data in Gumai interval is generating technical challenge in term of geological approach. A utilization of Gas While Drilling indicator initiated with the objective to determine the next Gumai reservoir candidate which capable to increase Jabung hydrocarbon discoveries. This paper describes how Gas While Drilling indicator is processed to generate potential and non-potential zone by cut-off analysis. Validation which performed by correlation and comparison with well logs, Drill Stem Test (DST), and Reservoir Performance Monitor (RPM) data succeed to observe Gumai reservoir in Betara Complex. After we integrated all of data, we are able to generate a Betara Complex potential map and overlaid with reservoir characterization distribution as a part of risk assessment in term of potential zone presence. Mud log utilization and geophysical data information successfully covered the geological challenges in this study.

Keywords: Gumai, gas while drilling, classification, reservoir, potential

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Authors: Maria A. Murtiati, Ancella A. Hermawan

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The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management.

Keywords: discretionary accruals, real earning management, bank loan, credit worthiness

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Authors: Ainara Lopez-Ortega, Raquel Bayon, Elena Rodriguez, Amaya Igartua

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The materials used in offshore structural applications are continuously subjected to aggressive environmental conditions that accelerate their degradation, thus shortening their useful life. Wear, corrosion and the effect of marine microorganisms are the main processes taking place in marine environments, and whenever they occur simultaneously the durability of materials is strongly reduced. In the present work, the tribocorrosion behaviour of a High-Strength Low-Alloy (HSLA) steel and three coatings commonly used for protecting offshore components has been studied by means of unidirectional tribological tests in synthetic seawater. The coatings were found to enhance the tribological response of the uncoated steel and provide the system with improved corrosion resistance, in terms of smaller material losses and reduction of friction coefficients. The tests were repeated after ageing the materials in a salt-fog cabinet, and the aging process was found to slightly affect the performance of two of the coatings, in terms of higher material losses, meanwhile the third coating was not affected.

Keywords: coatings, corrosion, high-strength low-alloy steel, seawater, tribocorrosion

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Authors: Aicha Chaouay, Lahsen Bazzi, Mustapha Hilali

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Seawater has chemical and biological characteristics making it particularly aggressive in relation to the corrosion of many materials including copper and steels low or moderate allies. Note that these materials are widely used in the manufacture of port infrastructure in the marine environment. These structures are exposed to two types of corrosion including: general corrosion and localized corrosion caused by the presence of sulfite-reducing micro-organisms. This work contributes to the study of the problematic related to bacterial contamination of the marine environment of large Agadir and evaluating the impact of this pollution on the corrosion resistance of copper. For the realization of this work, we conducted monthly periodic draws between (October 2012 February 2013) of seawater from the Anza area of the Bay of Agadir. Thus, after each sampling, a study of the electro chemical corrosion behavior of copper was carried out. Electro chemical corrosion parameters such as the corrosion potential, the corrosion current density, the charge transfer resistance and the double layer capacity were evaluated. The electro chemical techniques used in this work are: the route potentiodynamic polarization curves and electro chemical impedance.

Keywords: Bay of Agadir, microbial contamination, seawater (Morocco), corrosion, copper

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Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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Authors: Vinay Kumar Vanjakula, Frank Adam, Nils Goseberg, Christian Windt

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When a structure is installed on a seabed, the presence of the structure will influence the flow field around it. The changes in the flow field include, formation of vortices, turbulence generation, waves or currents flow breaking and pressure differentials around the seabed sediment. These changes allow the local seabed sediment to be carried off and results in Scour (erosion). These are a threat to the structure's stability. In recent decades, rapid developments of research work and the knowledge of scour On fixed structures (bridges and Monopiles) in rivers and oceans has been carried out, and very limited research work on scour and liquefaction for gravity anchors, particularly for floating Tension Leg Platform (TLP) substructures. Due to its importance and need for enhancement of knowledge in scour and liquefaction around marine structures, the MarTERA funded a three-year (2020-2023) research program called NuLIMAS (Numerical Modeling of Liquefaction Around Marine Structures). It’s a group consists of European institutions (Universities, laboratories, and consulting companies). The objective of this study is to build a numerical model that replicates the reality, which indeed helps to simulate (predict) underwater flow conditions and to study different marine scour and Liquefication situations. It helps to design a heavyweight anchor for the TLP substructure and to minimize the time and expenditure on experiments. And also, the achieved results and the numerical model will be a basis for the development of other design and concepts For marine structures. The Computational Fluid Dynamics (CFD) numerical model will build in OpenFOAM. A conceptual design of heavyweight anchor for TLP substructure is designed through taking considerations of available state-of-the-art knowledge on scour and Liquefication concepts and references to Previous existing designs. These conceptual designs are validated with the available similar experimental benchmark data and also with the CFD numerical benchmark standards (CFD quality assurance study). CFD optimization model/tool is designed as to minimize the effect of fluid flow, scour, and Liquefication. A parameterized model is also developed to automate the calculation process to reduce user interactions. The parameters such as anchor Lowering Process, flow optimized outer contours, seabed interaction study, and FSSI (Fluid-Structure-Seabed Interactions) are investigated and used to carve the model as to build an optimized anchor.

Keywords: gravity anchor, liquefaction, scour, computational fluid dynamics

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Authors: Anusha P. Wijesundara, Dulap I. Rathnayake, Nihal D. Perera

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Bathymetric information is fundamental importance to coastal and marine planning and management, nautical navigation, and scientific studies of marine environments. Satellite-derived bathymetry data provide detailed information in areas where conventional sounding data is lacking and conventional surveys are inaccessible. The two empirical approaches of log-linear bathymetric inversion model and non-linear bathymetric inversion model are applied for deriving bathymetry from high-resolution multispectral satellite imagery. This study compares these two approaches by means of geographical error analysis for the site Kankesanturai using WorldView-2 satellite imagery. Based on the Levenberg-Marquardt method calibrated the parameters of non-linear inversion model and the multiple-linear regression model was applied to calibrate the log-linear inversion model. In order to calibrate both models, Single Beam Echo Sounding (SBES) data in this study area were used as reference points. Residuals were calculated as the difference between the derived depth values and the validation echo sounder bathymetry data and the geographical distribution of model residuals was mapped. The spatial autocorrelation was calculated by comparing the performance of the bathymetric models and the results showing the geographic errors for both models. A spatial error model was constructed from the initial bathymetry estimates and the estimates of autocorrelation. This spatial error model is used to generate more reliable estimates of bathymetry by quantifying autocorrelation of model error and incorporating this into an improved regression model. Log-linear model (R²=0.846) performs better than the non- linear model (R²=0.692). Finally, the spatial error models improved bathymetric estimates derived from linear and non-linear models up to R²=0.854 and R²=0.704 respectively. The Root Mean Square Error (RMSE) was calculated for all reference points in various depth ranges. The magnitude of the prediction error increases with depth for both the log-linear and the non-linear inversion models. Overall RMSE for log-linear and the non-linear inversion models were ±1.532 m and ±2.089 m, respectively.

Keywords: log-linear model, multi spectral, residuals, spatial error model

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Authors: Zulkifli Zainal Abidin, Ahmad Shahril Mohd Ghani

Abstract:

Agent-based systems technology has been addressed as a new paradigm for conceptualizing, designing, and implementing software systems. Agents are sophisticated systems that act autonomously across open and distributed environments in solving problems. Nevertheless, it is impractical to rely on a single agent to do all computing processes in solving complex problems. An increasing number of applications lately require multiple agents to work together. A multi-agent system (MAS) is a loosely coupled network of agents that interact to solve problems that are beyond the individual capacities or knowledge of each problem solver. However, the network of MAS still requires a main system to govern or oversees the operation of the agents in order to achieve a unified goal. We had developed a fleet management system (FMS) in order to manage the fleet of agents, plan route for the agents, perform real-time data processing and analysis, and issue sets of general and specific instructions to the agents. This FMS should be able to perform real-time data processing, communicate with the autonomous surface vehicle (ASV) agents and generate bathymetric map according to the data received from each ASV unit. The first algorithm is developed to communicate with the ASV via radio communication using standard National Marine Electronics Association (NMEA) protocol sentences. Next, the second algorithm will take care of the path planning, formation and pattern generation is tested using various sample data. Lastly, the bathymetry map generation algorithm will make use of data collected by the agents to create bathymetry map in real-time. The outcome of this research is expected can be applied on various other multi-agent systems.

Keywords: autonomous surface vehicle, fleet management system, multi agent system, bathymetry

Procedia PDF Downloads 246

Authors: Faris Alghamdi

Abstract:

Identifying which conflict management styles organizational members prefer, and what variables influence these selections, is an essential component of organizational conflict management as well as human resource management, particularly in training and development strategies. This study aims to examine the relationship between work experience and preferred conflict management styles. Utilizing the Rahim Organizational Conflict Inventory- II Form C, data were collected from 109 full-time employees of various organizations in the Eastern province of Saudi Arabia. The Pearson’s correlation coefficient analysis showed a statistically significant relationship between the integrating conflict management style and the length of work experience. Nevertheless, this relationship was negative, not positive as hypothesized.

Keywords: conflict management style, organizational members, work experience

Procedia PDF Downloads 372

Authors: R. Maalej, I. Amami, S. Saadaoui

Abstract:

Within the growing body of literature on corporate entrepreneurship, there is a need to understand the relationship between human resource management and corporate entrepreneurship. This paper outlines the linkage between human resource management practices with corporate entrepreneurship. In response, we propose a review of the literature that is based on a conceptual reading of corporate entrepreneurship, human resource management practices and the relationship between them.

Keywords: human resource management, human resources management practices, corporate entrepreneurship, entrepreneur

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Authors: Marie Fouet, Olivier Maire, Cécile Masse, Hugues Blanchet, Salomé Coignard, Nicolas Lavesque, Guillaume Bernard

Abstract:

Exacerbated by global change, extreme climatic events such as atmospheric and marine heat waves may interact with the spread of non-indigenous species and their associated impacts on marine ecosystems. Since the 1970’s, the introduction of non-indigenous species due to oyster exchanges has been numerous. Among them, the Asian date mussel Arcuatula senhousia has colonized a large number of ecosystems worldwide (e.g., California, New Zealand, Italy). In these places, A.senhousia led to important habitat modifications in the benthic compartment through physical, biological, and biogeochemical effects associated with the development of dense mussel populations. In Arcachon Bay (France), a coastal lagoon of the French Atlantic and hotspot of oyster farming, abundances of A. senhousia recently increased, following a lag time of ca. 20 years since the first record of the species in 2002. Here, we addressed the potential effects of the interaction between A. senhousia invasion and heatwave intensity on ecosystem functioning within an intertidal mudflat. More precisely, two realistic intensities (“High” and “Severe”) of combined marine and atmospheric heatwaves have been simulated in an experimental tidal mesocosm system onto which naturally varying densities of A. senhousia and associated benthic communities were exposed in sediment cores collected in situ. Following a six-day exposure, community-scale responses were assessed by measuring benthic metabolism (oxygen and nutrient fluxes) in each core. Results show that besides significantly enhanced benthic metabolism with increasing heatwave intensity, mussel density clearly mediated the magnitude of the community-scale response, thereby highlighting the importance of understanding the interactive effects of environmental stressors co-occurring with non-indigenous species and their dependencies for a better assessment of their impacts.

Keywords: arcuatula senhousia, benthic habitat, ecosystem functioning, heatwaves, metabolism

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Authors: Lingzhi Li, Jiankun Zhang, Tiantian Gu

Abstract:

Hazard management that can prevent fatal accidents and property losses is a fundamental process during the buildings’ construction stage. However, due to lack of safety supervision resources and operational pressures, the conduction of hazard management is poor and ineffective in China. In order to improve the quality of construction safety management, it is critical to explore the use of information technologies to ensure that the process of hazard management is efficient and effective. After exploring the existing problems of construction hazard management in China, this paper develops the griddization management model for construction hazard management. First, following the knowledge grid infrastructure, the griddization computing infrastructure for construction hazards management is designed which includes five layers: resource entity layer, information management layer, task management layer, knowledge transformation layer and application layer. This infrastructure will be as the technical support for realizing grid management. Second, this study divides the construction hazards into grids through city level, district level and construction site level according to grid principles. Last, a griddization management process including hazard identification, assessment and control is developed. Meanwhile, all stakeholders of construction safety management, such as owners, contractors, supervision organizations and government departments, should take the corresponding responsibilities in this process. Finally, a case study based on actual construction hazard identification, assessment and control is used to validate the effectiveness and efficiency of the proposed griddization management model. The advantage of this designed model is to realize information sharing and cooperative management between various safety management departments.

Keywords: construction hazard, griddization computing, grid management, process

Procedia PDF Downloads 245