Search results for: technological audits

Authors: Khair Al-Deen Bsisu, Osama Mahmoud Abuzeid

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Significant technological advances have been achieved in the design and building construction of steel and glass in the last two decades. The metal glass support frame has been replaced by further sophisticated technological solutions, for example, the point fixed glazing systems. The minimization of the visual mass has reached extensive possibilities through the evolution of technology in glass production and the better understanding of the structural potential of glass itself, the technological development of bolted fixings, the introduction of the glazing support attachments of the glass suspension systems and the use for structural stabilization of cables that reduce to a minimum the amount of metal used. The variability of solutions of tension structures, allied to the difficulties related to geometric and material non-linear behavior, usually overrules the use of analytical solutions, letting numerical analysis as the only general approach to the design and analysis of tension structures. With the characteristics of low stiffness, lightweight, and small damping, tension structures are obviously geometrically nonlinear. In fact, analysis of cable truss is not only one of the most difficult nonlinear analyses because the analysis path may have rigid-body modes, but also a time consuming procedure. Non-linear theory allowing for large deflections is used. The flexibility of supporting members was observed to influence the stresses in the pane considerably in some cases. No other class of architectural structural systems is as dependent upon the use of digital computers as are tensile structures. Besides complexity, the process of design and analysis of tension structures presents a series of specificities, which usually lead to the use of special purpose programs, instead of general purpose programs (GPPs), such as ANSYS. In a special purpose program, part of the design know how is embedded in program routines. It is very probable that this type of program will be the option of the final user, in design offices. GPPs offer a range of types of analyses and modeling options. Besides, traditional GPPs are constantly being tested by a large number of users, and are updated according to their actual demands. This work discusses the use of ANSYS for the analysis and design of tension structures, such as cable truss structures under wind and gravity loadings. A model to describe the glass panels working in coordination with the cable truss was proposed. Under the proposed model, a FEM model of the glass panels working in coordination with the cable truss was established.

Keywords: Glass Construction material, Facades, Finite Element, Pre-Tensioned Cable Truss

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Authors: Abbas Al-Refaie, Ruba Najdawi, Nour Bata, Mohammad D. AL-Tahat

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The pharmaceutical industry is an important component of health care systems throughout the world. Measurement of a production unit-performance is crucial in determining whether it has achieved its objectives or not. This paper applies data envelopment (DEA) window analysis to assess the efficiencies of two packaging lines; Allfill (new) and DP6, in the Penicillin plant in a Jordanian Medical Company in 2010. The CCR and BCC models are used to estimate the technical efficiency, pure technical efficiency, and scale efficiency. Further, the Malmquist productivity index is computed to measure then employed to assess productivity growth relative to a reference technology. Two primary issues are addressed in computation of Malmquist indices of productivity growth. The first issue is the measurement of productivity change over the period, while the second is to decompose changes in productivity into what are generally referred to as a ‘catching-up’ effect (efficiency change) and a ‘frontier shift’ effect (technological change). Results showed that DP6 line outperforms the Allfill in technical and pure technical efficiency. However, the Allfill line outperforms DP6 line in scale efficiency. The obtained efficiency values can guide production managers in taking effective decisions related to operation, management, and plant size. Moreover, both machines exhibit a clear fluctuations in technological change, which is the main reason for the positive total factor productivity change. That is, installing a new Allfill production line can be of great benefit to increasing productivity. In conclusions, the DEA window analysis combined with the Malmquist index are supportive measures in assessing efficiency and productivity in pharmaceutical industry.

Keywords: window analysis, malmquist index, efficiency, productivity

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Authors: Deepak Singh, Rail Kuliev

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The abstract highlights the critical importance of optimizing data integration and management strategies in the upstream oil and gas industry. With its complex and dynamic nature generating vast volumes of data, efficient data integration and management are essential for informed decision-making, cost reduction, and maximizing operational performance. Challenges such as data silos, heterogeneity, real-time data management, and data quality issues are addressed, prompting the proposal of several strategies. These strategies include implementing a centralized data repository, adopting industry-wide data standards, employing master data management (MDM), utilizing real-time data integration technologies, and ensuring data quality assurance. Training and developing the workforce, “reskilling and upskilling” the employees and establishing robust Data Management training programs play an essential role and integral part in this strategy. The article also emphasizes the significance of data governance and best practices, as well as the role of technological advancements such as big data analytics, cloud computing, Internet of Things (IoT), and artificial intelligence (AI) and machine learning (ML). To illustrate the practicality of these strategies, real-world case studies are presented, showcasing successful implementations that improve operational efficiency and decision-making. In present study, by embracing the proposed optimization strategies, leveraging technological advancements, and adhering to best practices, upstream oil and gas companies can harness the full potential of data-driven decision-making, ultimately achieving increased profitability and a competitive edge in the ever-evolving industry.

Keywords: master data management, IoT, AI&ML, cloud Computing, data optimization

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Authors: M. Yosra, A. Mohamed, T. Sami

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Over the past few years, mobile communication technologies have seen significant evolution. This fact promoted the implementation of many systems in a multi-technological setting. From one system to another, the Quality of Service (QoS) provided to mobile consumers gets better. The growing number of normalized standards extends the available services for each consumer, moreover, most of the available radio frequencies have already been allocated, such as 3G, Wifi, Wimax, and LTE. A study by the Federal Communications Commission (FCC) found that certain frequency bands are partially occupied in particular locations and times. So, the idea of Cognitive Radio (CR) is to share the spectrum between a primary user (PU) and a secondary user (SU). The main objective of this spectrum management is to achieve a maximum rate of exploitation of the radio spectrum. In general, the CR can greatly improve the quality of service (QoS) and improve the reliability of the link. The problem will reside in the possibility of proposing a technique to improve the reliability of the wireless link by using the CR with some routing protocols. However, users declared that the links were unreliable and that it was an incompatibility with QoS. In our case, we choose the QoS parameter "bandwidth" to perform a supervised classification. In this paper, we propose a comparative study between some routing protocols, taking into account the variation of different technologies on the existing spectral bandwidth like 3G, WIFI, WIMAX, and LTE. Due to the simulation results, we observe that LTE has significantly higher availability bandwidth compared with other technologies. The performance of the OLSR protocol is better than other on-demand routing protocols (DSR, AODV and DSDV), in LTE technology because of the proper receiving of packets, less packet drop and the throughput. Numerous simulations of routing protocols have been made using simulators such as NS3.

Keywords: cognitive radio, multi technology, network simulator (NS3), routing protocol

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Authors: Martina I. Reinhold, Theresa Bacon-Baguley

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A core challenge of physician assistant education is preparing professionals for lifelong learning. While this conventionally has encompassed scientific advances, students must also embrace new care delivery models and technologies. Telemedicine, the provision of care via two-way audio and video, is an example of a technological advance reforming health care. During a three-semester sequence of Hospital Community Experiences, physician assistant students were assigned experiences with Answer Health on Demand, a telemedicine collaborative. Preceding the experiences, the agency lectured on the application of telemedicine. Students were then introduced to the technology and partnered with a provider. Prior to observing the patient-provider interaction, patient consent was obtained. Afterwards, students completed a reflection paper on lessons learned and the potential impact of telemedicine on their careers. Thematic analysis was completed on the students’ reflection papers (n=13). Preceding the lecture and experience, over 75% of students (10/13) were unaware of telemedicine. Several stated they were 'skeptical' about the effectiveness of 'impersonal' health care appointments. After the experience, all students remarked that telemedicine will play a large role in the future of healthcare and will provide benefits by improving access in rural areas, decreasing wait time, and saving cost. More importantly, 30% of students (4/13) commented that telemedicine is a technology they can see themselves using in their future practice. Initial results indicate that collaborative interaction between students and telemedicine providers enhanced student learning and exposed students to technological advances in the delivery of care. Further, results indicate that students perceived telemedicine more favorably as a viable delivery method after the experience.

Keywords: collaboration, physician assistant education, teaching innovative health care delivery method, telemedicine

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Authors: Akhatjon Nasullaev, Raffaella Manzini, Vincent Frigant

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The prior research largely discussed open innovation practices both in large and small and medium-sized enterprises (SMEs). Open Innovation compels firms to observe and analyze the external environment in order to tap new opportunities for inbound and/or outbound flows of knowledge, ideas, work in progress innovations. As SMEs are different from their larger counterparts, they face several limitations in utilizing open innovation activities, such as resource scarcity, unstructured innovation processes and underdeveloped innovation capabilities. Technology intelligence – the process of systematic acquisition, assessment and communication of information about technological trends, opportunities and threats can mitigate this limitation by enabling SMEs to identify technological and market opportunities in timely manner and undertake sound decisions, as well as to realize a ‘first mover advantage’. Several studies highlighted firm-level barriers to successful implementation of open innovation practices in SMEs, namely challenges in partner selection, intellectual property rights and trust, absorptive capacity. This paper aims to investigate the question how technology intelligence can be useful for SMEs to overcome the barriers to effective open innovation. For this, we conduct a case study in four Estonian life-sciences SMEs. Our findings revealed that technology intelligence can support SMEs not only in inbound open innovation (taking into account inclination of most firms toward technology exploration aspects of open innovation) but also outbound open innovation. Furthermore, the results of this study state that, although SMEs conduct technology intelligence in unsystematic and uncoordinated manner, it helped them to increase their innovative performance.

Keywords: technology intelligence, open innovation, SMEs, life sciences

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Authors: Meva Apaydin, Fatih Apaydin

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Role of education in the development of society is great. Teaching and training started with the beginning of the history and different methods and techniques which have been applied as the time passed and changed everything with the aim of raising the level of learning. In addition to the traditional teaching methods, technology has been used in recent years. With the beginning of the use of internet in education, some problems which could not be soluted till that time has been dealt and it is inferred that it is possible to educate the learners by using contemporary methods as well as traditional methods. As an advantage of technological developments, distance education is a system which paves the way for the students to be educated individually wherever and whenever they like without the needs of physical school environment. Distance education has become prevalent because of the physical inadequacies in education institutions, as a result; disadvantageous circumstances such as social complexities, individual differences and especially geographical distance disappear. What’s more, the high-speed of the feedbacks between teachers and learners, improvement in student motivation because there is no limitation of time, low-cost, the objective measuring and evaluation are on foreground. In spite of the fact that there is teaching beneficences in distance education, there are also limitations. Some of the most important problems are that : Some problems which are highly possible to come across may not be solved in time, lack of eye-contact between the teacher and the learner, so trust-worthy feedback cannot be got or the problems stemming from the inadequate technological background are merely some of them. Courses are conducted via distance education in many departments of the universities in our country. In recent years, giving lectures such as Turkish Language, English, and History in the first grades of the academic departments in the universities is an application which is constantly becoming prevalent. In this study, the application of Turkish Language course via distance education system by analyzing advantages and disadvantages of the distance education system which is based on internet.

Keywords: distance education, Turkish language, motivation, benefits

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Authors: Adina Dudau, Georgios Kominis, Melinda Szocs

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This paper links distinct bodies of literature around innovation and public services by examining a case of perceived innovation failure. Through a mixed methodology investigating student attitudes to, and behaviour around, technological innovation in higher education, the paper makes a contribution to the public service innovation literature by focusing on the duality of innovation outcomes, suggestive of an innovation typology in public services. The study was conducted in a UK Russell Group university and it focused on a technological process innovation. The innovation consisted of the provision of feedback to students in the form of a digital video (mp4), tailored to each individual submission, with extended voice-over commentary from the course coordinator and visual cues intended to help students see the relevance of comments to their submissions. The sample of the study consisted of a class of 79 undergraduate students. To investigate student attainment, we designed a field (also known as quasi or natural) experiment, essentially a manipulation of a social setting (in this case, the form of feedback given to students), but as part of a naturally occurring social arrangement (a real course which students attend and in which they are assessed). A two group control group design (see figure 3) was utilised to examine the effectiveness of the feedback innovation (video feedback). Two outcome variables of the service innovation were measured: student satisfaction and student attainment. In other words, the study examined not only students’ perceptions of whether VF was deemed to be beneficial towards their subsequent assignments; but also evidence of actual incremental benefits in students’ performance from one assignment to the next after VF was provided. The results were baffling and indicating competing agendas in higher education.

Keywords: higher education, audio-video, feedback, innovation

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Authors: Maquiling Jhuvie Jane R., Ojastro Regine B., Peroja Loreille Marie B., Pinili Joy Angela., Salve Genial Gail M., Villavicencio Marielle Irene B., Yap Alther Francis Garth B.

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Introduction: This study investigated the impact of prolonged device usage on wrist pain and perceived academic performance among college students in Computer Studies. The research aims to explore the correlation between the frequency of technological device use and the incidence of wrist pain, as well as how this pain affects students' academic performance. The study seeks to provide insights that could inform interventions to promote better musculoskeletal health among students engaged in intensive technology use to further improve their academic performance. Method: The study utilized descriptive-correlational and comparative design, focusing on bona fide students from Silliman University’s College of Computer Studies during the second semester of 2023-2024. Participants were recruited through a survey sent via school email, with responses collected until March 30, 2024. Data was gathered using a password-protected device and Google Forms, ensuring restricted access to raw data. The demographic profile was summarized, and the prevalence of wrist pain and device usage were analyzed using percentages and weighted means. Statistical analyses included Spearman’s rank correlation coefficient to assess the relationship between wrist pain and device usage and an Independent T-test to evaluate differences in academic performance based on wrist pain presence. Alpha was set at 0.05. Results: The study revealed that 40% of College of Computer Studies students experience wrist pain, with 2 out of every 5 students affected. Laptops and desktops were the most frequently used devices for academic work, achieving a weighted mean of 4.511, while mobile phones and tablets received lower means of 4.183 and 1.911, respectively. The average academic performance score among students was 29.7, classified as ‘Good Performance.’ Notably, there was no significant relationship between the frequency of device usage and wrist pain, as indicated by p-values exceeding 0.05. However, a significant difference in perceived academic performance was observed, with students without wrist pain scoring an average of 30.39 compared to 28.72 for those with wrist pain and a p-value of 0.0134 confirming this distinction. Conclusion: The study revealed that about 40% of students in the College of Computer Studies experience wrist pain, but there is no significant link between device usage and pain occurrence. However, students without wrist pain demonstrated better academic performance than those with pain, suggesting that wrist health may impact academic success. These findings imply that physical therapy practices in the Philippines should focus on preventive strategies and ergonomic education to improve student health and performance.

Keywords: wrist pain, frequency of use of technological devices, perceived academic performance, physical therapy

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Authors: E. Y. Igde, S. Aydogan, F. E. Boran, D. Akay

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Patent data have an increasingly important role in economic growth, innovation, technical advantages and business strategies and even in countries competitions. Analyzing of patent data is crucial since patents cover large part of all technological information of the world. In this paper, we have used the linguistic summarization technique to prove the validity of the hypotheses related to patent data stated in the literature.

Keywords: data mining, fuzzy sets, linguistic summarization, patent data

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Authors: Marcial Blondet, Malena Serrano, Álvaro Rubiños, Elin Mattsson

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In Peru, there are more than two million houses made of adobe (sun dried mud bricks) or rammed earth (35% of the total houses), in which almost 9 million people live, mainly because they cannot afford to purchase industrialized construction materials. Although adobe houses are cheap to build and thermally comfortable, their seismic performance is very poor, and they usually suffer significant damage or collapse with tragic loss of life. Therefore, over the years, researchers at the Pontifical Catholic University of Peru and other institutions have developed many reinforcement techniques as an effort to improve the structural safety of earthen houses located in seismic areas. However, most rural communities live under unacceptable seismic risk conditions because these techniques have not been adopted massively, mainly due to high cost and lack of diffusion. The nylon rope mesh reinforcement technique is simple and low-cost, and two technological transference tools have been developed to diffuse it among rural communities: 1) Scale seismic simulations using a portable shaking table have been designed to prove its effectiveness to protect adobe houses; 2) A step-by-step illustrated construction manual has been developed to guide the complete building process of a nylon rope mesh reinforced adobe house. As a study case, it was selected the district of Pullo: a small rural community in the Peruvian Andes where more than 80% of its inhabitants live in adobe houses and more than 60% are considered to live in poverty or extreme poverty conditions. The research team carried out a one-day workshop in May 2015 and a two-day workshop in September 2015. Results were positive: First, the nylon rope mesh reinforcement procedure was proven simple enough to be replicated by adults, both young and seniors, and participants handled ropes and knots easily as they use them for daily livestock activity. In addition, nylon ropes were proven highly available in the study area as they were found at two local stores in variety of color and size.. Second, the portable shaking table demonstration successfully showed the effectiveness of the nylon rope mesh reinforcement and generated interest on learning about it. On the first workshop, more than 70% of the participants were willing to formally subscribe and sign up for practical training lessons. On the second workshop, more than 80% of the participants returned the second day to receive introductory practical training. Third, community members found illustrations on the construction manual simple and friendly but the roof system illustrations led to misinterpretation so they were improved. The technological transfer tools developed in this project can be used to train rural dwellers on earthquake-resistant self-construction with adobe, which is still very common in the Peruvian Andes. This approach would allow community members to develop skills and capacities to improve safety of their households on their own, thus, mitigating their high seismic risk and preventing tragic losses. Furthermore, proper training in earthquake-resistant self-construction with adobe would prevent rural dwellers from depending on external aid after an earthquake and become agents of their own development.

Keywords: adobe, Peruvian Andes, safe housing, technological transference

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Authors: Shohnaza Uzokova Beknazarovna

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This research study provides a comprehensive exploration of the Theory of Media Activity and its relevance as a conceptual framework for journalism education. The author offers a thorough review of existing literature on media activity theory, emphasizing its potential to enhance the understanding of the evolving media landscape and its implications for journalism practice. Through a combination of theoretical analysis and practical examples, the paper elucidates the ways in which the Theory of Media Activity can inform and enrich journalism education, particularly in relation to the interactive and participatory nature of contemporary media. The author presents a compelling argument for the integration of media activity theory into journalism curricula, emphasizing its capacity to equip students with a nuanced understanding of the reciprocal relationship between media producers and consumers. Furthermore, the paper discusses the implications of technological advancements on media production and consumption, highlighting the need for journalism educators to prepare students to navigate and contribute to the future of journalism in a rapidly changing media environment. Overall, this research paper offers valuable insights into the potential benefits of embracing the Theory of Media Activity as a foundational framework for journalism education. Its thorough analysis and practical implications make it a valuable resource for educators, researchers, and practitioners seeking to enhance journalism pedagogy in response to the dynamic nature of contemporary media.

Keywords: theory of media activity, journalism education, media landscape, media production, media consumption, interactive media, participatory media, technological advancements, media producers, media consumers, journalism practice, contemporary media environment, journalism pedagogy, media theory, media studies

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Authors: Amrashaa Singh

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In the digital age and the large cyberspace, Data Protection and Privacy have become major issues in this technological era. There was a time when social media and online shopping websites were treated as a blessing for the people. But now the tables have turned, and the people have started to look at them with suspicion. They are getting aware of the privacy implications, and they do not feel as safe as they used to initially. When Edward Snowden informed the world about the snooping United States Security Agencies had been doing, that is when the picture became clear for the people. After the Cambridge Analytica case where the data of Facebook users were stored without their consent, the doubts arose in the minds of people about how safe they actually are. In India, the case of spyware Pegasus also raised a lot of concerns. It was used to snoop on a lot of human right activists and lawyers and the company which invented the spyware claims that it only sells it to the government. The paper will be dealing with the privacy concerns in the Indian perspective with an analytical methodology. The Supreme Court here had recently declared a right to privacy a Fundamental Right under Article 21 of the Constitution of India. Further, the Government is also working on the Data Protection Bill. The point to note is that India is still a developing country, and with the bill, the government aims at data localization. But there are doubts in the minds of many people that the Government would actually be snooping on the data of the individuals. It looks more like an attempt to curb dissenters ‘lawfully’. The focus of the paper would be on these issues in India in light of the European Union (EU) General Data Protection Regulation (GDPR). The Indian Data Protection Bill is also said to be loosely based on EU GDPR. But how helpful would these laws actually be is another concern since the economic and social conditions in both countries are very different? The paper aims at discussing these concerns, how good or bad is the intention of the government behind the bill, and how the nations can act together and draft common regulations so that there is some uniformity in the laws and their application.

Keywords: Article 21, data protection, dissent, fundamental right, India, privacy

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Authors: Hlaing Zaw Oo, N. Kostromina, V. Osipchik, T. Kravchenko, K. Yakovleva

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The process of modification of ed-20 epoxy resin synthesized by vinyl-containing compounds is considered. It is shown that the introduction of vinyl-containing compounds into the composition based on epoxy resin ED-20 allows adjusting the technological and operational characteristics of the binder. For improvement of the properties of epoxy resin, following modifiers were selected: polyvinylformalethyl, polyvinyl butyral and composition of linear and aromatic amines (Аramine) as a hardener. Now the big range of hardeners of epoxy resins exists that allows varying technological properties of compositions, and also thermophysical and strength indicators. The nature of the aramin type hardener has a significant impact on the spatial parameters of the mesh, glass transition temperature, and strength characteristics. Epoxy composite materials based on ED-20 modified with polyvinyl butyral were obtained and investigated. It is shown that the composition of resins based on derivatives of polyvinyl butyral and ED-20 allows obtaining composite materials with a higher complex of deformation-strength, adhesion and thermal properties, better water resistance, frost resistance, chemical resistance, and impact strength. The magnitude of the effect depends on the chemical structure, temperature and curing time. In the area of concentrations, where the effect of composite synergy is appearing, the values of strength and stiffness significantly exceed the similar parameters of the individual components of the mixture. The polymer-polymer compositions form their class of materials with diverse specific properties that ensure their competitive application. Coatings with high performance under cyclic loading have been obtained based on epoxy oligomers modified with vinyl-containing compounds.

Keywords: epoxy resins, modification, vinyl-containing compounds, deformation, strength properties

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Authors: Jayshree Patnaik, Bhaskar Bhowmick

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The economic growth of any nation is steered and dependent on innovation in technology. It can be preferably argued that technology has enhanced the quality of life. Technology is linked both with an economic and a social structure. But there are some parts of the world or communities which are yet to reap the benefits of technological innovation. Business and organizations are now well equipped with cutting-edge innovations that improve the firm performance and provide them with a competitive edge, but rarely does it have a positive impact on any community which is weak and marginalized. In recent times, it is observed that communities are actively handling social or ecological issues with the help of indigenous technologies. Thus, "Appropriate Technology" comes into the discussion, which is quite prevalent in the rural third world. Appropriate technology grew as a movement in the mid-1970s during the energy crisis, but it lost its stance in the following years when people started it to describe it as an inferior technology or dead technology. Basically, there is no such technology which is inferior or sophisticated for a particular region. The relevance of appropriate technology lies in penetrating technology into a larger and weaker section of community where the “Bottom of the pyramid” can pay for technology if they find the price is affordable. This is a theoretical paper which primarily revolves around how appropriate technology has faded and again evolved in both developed and developing countries. The paper will try to focus on the various concepts, history and challenges faced by the appropriate technology over the years. Appropriate technology follows a documented approach but lags in overall design and diffusion. Diffusion of technology into the poorer sections of community remains unanswered until the present time. Appropriate technology is multi-disciplinary in nature; therefore, this openness allows having a varied working model for different problems. Appropriate technology is a friendly technology that seeks to improve the lives of people in a constraint environment by providing an affordable and sustainable solution. Appropriate technology needs to be defined in the era of modern technological advancement for sustainability.

Keywords: appropriate technology, community, developing country, sustainability

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Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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Authors: Amin Nazifi, Amir Raki, Doga Istanbulluoglu

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The incorporation of technological advancements into financial services, commonly referred to as Fintech, is primarily aimed at promoting services that are accessible, convenient, and inclusive, thereby benefiting both consumers and businesses. Fintech services employ a variety of technologies, including Artificial Intelligence (AI), blockchain, and big data, to enhance the efficiency and productivity of traditional services. Cryptocurrency, a component of Fintech, is projected to be a trillion-dollar industry, with over 320 million consumers globally investing in various forms of cryptocurrencies. However, these potentially transformative services can also lead to adverse outcomes. For instance, recent Fintech innovations have been increasingly linked to misconduct and disservice, resulting in serious implications for consumer well-being. This could be attributed to the ease of access to Fintech, which enables adults to trade cryptocurrencies, shares, and stocks via mobile applications. However, there is little known about the darker aspects of technological advancements, such as Fintech. Hence, this study aims to generate scholarly insights into the design of robust and resilient Fintech services that can add value to businesses and enhance consumer well-being. Using a mixed-method approach, the study will investigate the personal and contextual factors influencing consumers’ adoption and usage of technology innovations and their impacts on consumer well-being. First, semi-structured interviews will be conducted with a sample of Fintech users until theoretical saturation is achieved. Subsequently, based on the findings of the first study, a quantitative study will be conducted to develop and empirically test the impacts of these factors on consumers’ well-being using an online survey with a sample of 300 participants experienced in using Fintech services. This study will contribute to the growing Transformative Service Research (TSR) literature by addressing the latest priorities in service research and shedding light on the impact of fintech services on consumer well-being.

Keywords: consumer well-being, financial literacy, Fintech, service innovation

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Authors: Catarina Maria Neto da Cruz, Ana Maria Reis d'Azevedo Breda

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Emotions are manifestations of everything that happens around us, influencing, consequently, our actions. People experience emotions continuously when socialize with friends, when facing complex situations, and when at school, among many other situations. Although the influence of emotions in the teaching and learning process is nothing new, its study in the academic field has been more popular in recent years, distinguishing between positive (e.g., enjoyment and curiosity) and negative emotions (e.g., boredom and frustration). There is no doubt that emotions play an important role in the students’ learning process since the development of knowledge involves thoughts, actions, and emotions. Nowadays, one of the most significant changes in acquiring knowledge, accessing information, and communicating is the way we do it through technological and digital resources. Faced with an increasingly frequent use of technological or digital means with different purposes, whether in the acquisition of knowledge or in communicating with others, the emotions involved in these processes change naturally. The speed with which the Internet provides information reduces the excitement for searching for the answer, the gratification of discovering something through our own effort, the patience, the capacity for effort, and resilience. Thus, technological and digital devices are bringing changes to the emotional domain. For this reason and others, it is essential to educate children from an early age to understand that it is not possible to have everything with just one click and to deal with negative emotions. Currently, many curriculum guidelines highlight the importance of the development of so-called soft skills, in which the emotional domain is present, in academic contexts. The technical report “OECD Survey on Social and Emotional Skills”, developed by OECD, is one of them. Within the scope of the Portuguese reality, the “Students’ profile by the end of compulsory schooling” and the “Health education reference” also emphasizes the importance of emotions in education. There are several resources to stimulate good emotions in articulation with cognitive development. One of the most predictable and not very used resources in the most diverse areas of knowledge after pre-school education is the literature. Due to its characteristics, in the narrative or in the illustrations, literature provides the reader with a journey full of emotions. On the other hand, literature makes it possible to establish bridges between narrative and different areas of knowledge, reconciling the cognitive and emotional domains. This study results from the presentation session of a children's book, entitled “From the Outside to Inside and from the Inside to Outside”, to children attending the 2nd, 3rd, and 4th years of basic education in the Portuguese education system. In this book, rationale and emotion are in constant dialogue, so in this session, based on excerpts from the book dramatized by the authors, some questions were asked to the children in a large group, with an aim to explore their perception regarding certain emotions or events that trigger them. According to the aim of this study, qualitative, descriptive, and interpretative research was carried out based on participant observation and audio records.

Keywords: emotions, basic education, children, soft skills

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Authors: Gabriel Wainer

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Modeling and Simulation methods have been used to better analyze the behavior of complex physical systems, and it is now common to use simulation as a part of the scientific and technological discovery process. M&S advanced thanks to the improvements in computer technology, which, in many cases, resulted in the development of simulation software using ad-hoc techniques. Formal M&S appeared in order to try to improve the development task of very complex simulation systems. Some of these techniques proved to be successful in providing a sound base for the development of discrete-event simulation models, improving the ease of model definition and enhancing the application development tasks; reducing costs and favoring reuse. The DEVS formalism is one of these techniques, which proved to be successful in providing means for modeling while reducing development complexity and costs. DEVS model development is based on a sound theoretical framework. The independence of M&S tasks made possible to run DEVS models on different environments (personal computers, parallel computers, real-time equipment, and distributed simulators) and middleware. We will present a historical perspective of discrete-event M&S methodologies, showing different modeling techniques. We will introduce DEVS origins and general ideas, and compare it with some of these techniques. We will then show the current status of DEVS M&S, and we will discuss a technological perspective to solve current M&S problems (including real-time simulation, interoperability, and model-centered development techniques). We will show some examples of the current use of DEVS, including applications in different fields. We will finally show current open topics in the area, which include advanced methods for centralized, parallel or distributed simulation, the need for real-time modeling techniques, and our view in these fields.

Keywords: modeling and simulation, discrete-event simulation, hybrid systems modeling, parallel and distributed simulation

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Authors: Fulufhelo Oscar Makananise

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Digital technologies have played a significant role in bridging the information gap between the haves and the have nots in society. In developing countries such as South Africa, historically marginalised groups such as women in rural communities have an opportunity to use digital technologies to network among themselves as well as interact with their government, thereby enhancing prospects for poverty eradication, political participation, community development and democracy. However, the extent to which these goals can be achieved in a developing context through harnessing digital technologies is not quite clear, particularly given the fact that access to these technologies is not evenly distributed and the fact that women’s access to digital technologies is hampered by factors that go beyond the question of infrastructure. Informed by the technological dependency theory, this paper is about how female youth in rural South Africa are deploying digital media tools for socio-economic empowerment. In particular, the study investigated the extent to which female youth in Limpopo province, South Africa access and use digital media platforms and gadgets and the extent to which those technologies are breaking down barriers that stand in the way of female youth empowerment. Data were gathered using a self-administered questionnaire disseminated to selected 100 female youth in Limpopo Province, South Africa. The data were analysed using SPSS version 9, and the results were analysed using descriptive statistics. The paper argues that wider and constant access to digital media by female youth in rural areas is indicative of the great potential for empowering female youth in rural areas through harnessing digital media. The study established that the majority of female youth had access to digital media technologies and used them to share valuable information among themselves. The study further established that female youth are active users of digital media in South Africa, which is the significant driver for socio-economic empowerment.

Keywords: digital technologies, empowerment, female youth, South Africa, survey, technological dependency

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Authors: Muhammad Hardyan Prastyanto, Aisah Azhari Marwangi, Yulinda Rizky Pratiwi

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Globalization has become a driving force for the current technological developments. The presence of the Virtual Space provides opportunities for people to self-actualization through access to a wider world, quickly and easily. Cities that are part of the existence of life, witness the history of civilization over time, also has been the major object to upgrading on technological sector. A smart city is one where the government and citizenry are using the best available means, including ICT, to achieve their shared goals. This often includes economic development, environmental sustainability, and improved quality of life for citizens. Thus theory is the basis for research of this study. This study aimed to know the implementation of the Urban Retrofitting at Malioboro area based on Information and Communication Technologies. The method of this study is by reviewing the effectiveness of the E-commerce uses as a major system to identification the Malioboro Smart Central Business District. By using a significance level of 5 %, it can be concluded that addresses have a significant influence on the ratings obtained, namely regarding the location of the hotel establishment. But despite the use of the website does not have a significant influence on the rating of the hotel, using the website still has influence significantly on the rating, because the p -value (Sig.) of the variable website is not so much different from the significance level determined by the researcher. In the interpretation, if a hotel is located on the Pasar Kembang streets and not to use the website, so the hotel is likely to have a rating of the constant value which is 3.183. However, if a hotel located on the Sosrowijayan streets, so the hotel rating will be increased by 0,302. Then if a hotel has been using a website, so the hotel rating will increase by 0,264. It is possible to conclude the effectiveness of ICT’s (Website) uses and location to identification the urban retrofitting through increasing of building rating in Malioboro Central Business District.

Keywords: urban retrofitting, e-commerce, information and communication technology, statistic regression, SCBD, Malioboro

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Authors: Eman Ayman, Gehan Nagy

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The learning environment has four main parameters that affect its efficiency which they are: pedagogy, user, technology, and space. According to Morrone, enhancing these parameters to be adaptable for future developments is essential. The educational organization will be in need of developing its learning spaces. Flexibility of design an immersive technology could be used as tools for this development. when flexible design concepts are used, learning spaces that can accommodate a variety of teaching and learning activities are created. To accommodate the various needs and interests of students, these learning spaces are easily reconfigurable and customizable. The immersive learning opportunities offered by technologies like virtual reality, augmented reality, and interactive displays, on the other hand, transcend beyond the confines of the traditional classroom. These technological advancements could improve learning. This thesis highlights the problem of the lack of innovative, flexible learning spaces in educational institutions. It aims to develop guidelines for enhancing the learning environment by the integration of flexible design and immersive technology. This research uses a mixed method approach, both qualitative and quantitative: the qualitative section is related to the literature review theories and case studies analysis. On the other hand, the quantitative section will be identified by the results of the applied studies of the effectiveness of redesigning a learning space from its traditional current state to a flexible technological contemporary space that will be adaptable to many changes and educational needs. Research findings determine the importance of flexibility in learning spaces' internal design as it enhances the space optimization and capability to accommodate the changes and record the significant contribution of immersive technology that assists the process of designing. It will be summarized by the questionnaire results and comparative analysis, which will be the last step of finalizing the guidelines.

Keywords: flexibility, learning space, immersive technology, learning environment, interior design

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Authors: Àidan Higgins

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Higher education will be crucial in the coming decades in helping to make Ireland a nation is known for innovation, competitive enterprise, and ongoing academic success, as well as a desirable location to live and work with a high quality of life, vibrant culture, and inclusive social structures. Higher education institutions will actively connect with each student community, society, and business; they will help students develop a sense of place and identity in Ireland and provide the tools they need to contribute significantly to the global community. It will also serve as a catalyst for novel ideas through research, many of which will become the foundation for long-lasting inventive businesses in the future as part of the 2030 National Strategy on Education focuses on change and developing our education system with a focus on how we carry out Research. The emphasis is central to knowledge transfer and a consistent research framework with exploiting opportunities and having the necessary expertise. The newly formed Technological Universities (TU) in Ireland are based on a government initiative to create a new type of higher education institution that focuses on applied and industry-focused research and education. The basis of the TU is to bring together two or more existing institutes of technology to create a larger and more comprehensive institution that offers a wider range of programs and services to students and industry partners. The TU model aims to promote collaboration between academia, industry, and community organizations to foster innovation, research, and economic development. The TU model also aims to enhance the student experience by providing a more seamless pathway from undergraduate to postgraduate studies, as well as greater opportunities for work placements and engagement with industry partners. Additionally, the TUs are designed to provide a greater emphasis on applied research, technology transfer, and entrepreneurship, with the goal of fostering innovation and contributing to economic growth. A project is a collection of organised tasks carried out precisely to produce a singular output (product or service) within a given time frame. Project management is a set of activities that facilitates the successful implementation of a project. The significant differences between research and development projects are the (lack of) precise requirements and (the inability to) plan an outcome from the beginning of the project. The evaluation criteria for a research project must consider these and other "particularities" in works; for instance, proving something cannot be done may be a successful outcome. This study intends to explore how a newly established multi-campus technological university manages research projects effectively. The study will identify the potential and difficulties of managing research projects, the tools, resources and processes available in a multi-campus Technological University context and the methods and approaches employed to deal with these difficulties. Key stakeholders like project managers, academics, and administrators will be surveyed as part of the study, which will also involve an explorative investigation of current literature and data. The findings of this study will contribute significantly to creating best practices for project management in this setting and offer insightful information about the efficient management of research projects within a multi-campus technological university.

Keywords: project management, research and research-related projects, multi-campus technology university, processes

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Authors: Lena Shulyakovskaya

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Every year, schools aim to develop and adopt new technology and pedagogy as a way to equip today's students with the needed 21st Century skills. However, the field of primary and secondary education may not be as open to embracing change in reality. Despite the drive to reform and innovation, the field of education in Canada is still very much steeped in tradition and uses many of the practices that came into effect over 50 years ago. Among those are employment and retention practices. Millennials are the youngest generation of professionals entering the workplace at this time and the ones leaving their jobs within just a few years. Almost half of new teachers leave Canadian schools within their first five years on the job. This paper discusses one of the contributing factors that lead Canadian millennial teachers to either leave or stay in the profession - standardized education system. Using an exploratory case study approach, in-depth interviews with former and current millennial teachers were conducted to learn about their experiences within the K-12 system. Among the findings were the young teachers' concerns about the constant changes to teaching practices and technological implementations that claimed to advance teaching and learning, and yet in reality only disguised and reiterated the same traditional, outdated, and standardized practices that already existed. Furthermore, while many millennial teachers aspired to be innovative with their curriculum and teaching practices, they felt trapped and helpless in the hands of school leaders who were very reluctant to change. While many new program ideas and technological advancements are being made openly available to teachers on a regular basis, it is important to consider the education field as a whole and how it plays into the teachers' ability to realistically implement changes. By the year 2025, millennials will make up approximately 75% of the North American workforce. It is important to examine generational differences among teachers and understand how millennial teachers may be shaping the future of primary and secondary schools, either by staying or leaving the profession.

Keywords: 21st century skills, millennials, teacher attrition, tradition

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Authors: Mario M. Figueroa de la Cruz, Claudia I. Solorzano, Raul Acosta, Ignacio Funes

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This technological development project seeks to create a tool that allows companies, in need of implementing a Data Center, intelligently determining factors for allocating resources support cooling and power supply (UPS) in its conception. The results should show clearly the speed, robustness and reliability of a system designed for deployment in environments where they must manage and protect large volumes of data.

Keywords: telecommunications, data center, fuzzy logic, expert systems

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Authors: Ruthanne Tobin

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The shift to a personalized learning (PL) curriculum in Canada represents an innovative approach to teaching and learning that is also evident in various initiatives across the 32-nation OECD. The premise behind PL is that empowering individual learners to have more input into how they access and construct knowledge, and express their understanding of it, will result in more meaningful school experiences and academic success. In this paper presentation, the author reports on a document analysis of the new curriculum in the province of British Columbia. Three theoretical frameworks are used to analyze the new curriculum. Framework 1 focuses on five dominant aspects (FDA) of PL at the classroom level. Framework 2 focuses on conceptualizing and enacting personalized learning (CEPL) within three spheres of influence. Framework 3 focuses on the integration of three types of knowledge (content, technological, and pedagogical). Analysis is ongoing, but preliminary findings suggest that the new curriculum addresses framework 1 quite well, which identifies five areas of personalized learning: 1) assessment for learning; 2) effective teaching and learning; 3) curriculum entitlement (choice); 4) school organization; and 5) “beyond the classroom walls” (learning in the community). Framework 2 appears to be less well developed in the new curriculum. This framework speaks to the dynamics of PL within three spheres of interaction: 1) nested agency, comprised of overarching constraints [and enablers] from policy makers, school administrators and community; 2) relational agency, which refers to a capacity for professionals to develop a network of expertise to serve shared goals; and 3) students’ personalized learning experience, which integrates differentiation with self-regulation strategies. Framework 3 appears to be well executed in the new PL curriculum, as it employs the theoretical model of technological, pedagogical content knowledge (TPACK) in which there are three interdependent bodies of knowledge. Notable within this framework is the emphasis on the pairing of technologies with excellent pedagogies to significantly assist students and teachers. This work will be of high relevance to educators interested in innovative school reform.

Keywords: curriculum reform, K-12 school change, innovations in education, personalized learning

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Authors: Samira Kalantary, Sara Taghipour, Mansoure Ghias Abadi

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The Internet of Things (IOT) is a technological revolution that represents the future of computing and communications. IOT is the convergence of Internet with RFID, NFC, Sensor, and smart objects. Fog Computing is the natural platform for IOT. At present, the IOT as a new network communication technology has rapidly shifted from concept to application under fog computing virtual storage computing platform. In this paper, we describe everything about IOT and difference between cloud computing and fog computing.

Keywords: cloud computing, fog computing, Internet of Things (IoT), IOT application

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Authors: Shem Ikoojo Ayegba, Ye Qi

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Public-private partnerships (PPPs) can potentially be a transformative mechanism for advancing affordable housing in Nigeria., considering the current housing deficit between 17 – 24 million. Nevertheless, their effectiveness is marred by persistent unethical practices such as corruption and the utilization of subpar materials. Through a comprehensive mixed-methods approach, this study delves into the ethical quandaries within Nigerian housing construction and their cascading effects on the success of PPPs. Semi-structured interviews encompassing seasoned construction professionals and an in-depth content analysis of ongoing housing policies and projects in Nigeria reveal a culture of corruption across the value chain. This malaise is exacerbated by glaring deficiencies in oversight and a lack of transparent practices. A robust statistical survey involving diverse professionals, including engineers, architects, and project managers, echoes these findings, emphasizing that a frail institutional framework facilitates the persistence of substandard material use, professional negligence, and rampant bribery. Such compromised construction standards place residents in potential jeopardy and impede the achievement of broader sustainability objectives. This study propounds a suite of policy interventions to pave the way for thriving affordable housing PPPs: initiating transparent bidding processes, establishing non-negotiable quality benchmarks for construction materials, and incorporating independent third-party audits throughout the building phase. Furthermore, cultivating a culture of professional integrity through targeted ethics training for all construction personnel is imperative. This research furnishes pragmatic strategies that can radically enhance the potency of housing PPPs, thereby ensuring safe, durable, and affordable housing solutions for Nigeria's underserved populace.

Keywords: public-private partnerships, affordable housing, unethical practicies, housing policies, construction ethics

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Authors: Abdullah Kaya, Muammer Koc

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A levelized cost analysis of solar energy powered seawater desalination in The Emirate of Abu Dhabi is conducted to show that clean and renewable desalination is economically viable. The Emirate heavily relies on seawater desalination for its freshwater needs due to limited freshwater resources available. This trend is expected to increase further due to growing population and economic activity, rapid decline in limited freshwater reserves, and aggravating effects of climate change. Seawater desalination in Abu Dhabi is currently done through thermal desalination technologies such as multi-stage flash (MSF) and multi-effect distillation (MED) which are coupled with thermal power plants known as co-generation. Our analysis indicates that these thermal desalination methods are inefficient regarding energy consumption and harmful to the environment due to CO₂ emissions and other dangerous byproducts. Therefore, utilization of clean and renewable desalination options has become a must for The Emirate for the transition to a sustainable future. The rapid decline in the cost of solar PV system for energy production and RO technology for desalination makes the combination of these two an ideal option for a future of sustainable desalination in the Emirate of Abu Dhabi. A Levelized cost analysis for water produced by solar PV + RO system indicates that Abu Dhabi is well positioned to utilize this technological combination for cheap and clean desalination for the coming years. It has been shown that cap-ex cost of solar PV powered RO system has potential to go as low as to 101 million US $ (1111 $/m³) at best case considering the recent technological developments. The levelized cost of water (LCW) values fluctuate between 0.34 $/m³ for the baseline case and 0.27 $/m³ for the best case. Even the highly conservative case yields LCW cheaper than 100% from all thermal desalination methods currently employed in the Emirate. Exponential cost decreases in both solar PV and RO sectors along with increasing economic scale globally signal the fact that a cheap and clean desalination can be achieved by the combination of these technologies.

Keywords: solar PV, RO desalination, sustainable desalination, levelized cost of analysis, Emirate of Abu Dhabi

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Authors: Seppo Sirkemaa

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Information systems infrastructure is the basis of business systems and processes in the company. It should be a reliable platform for business processes and activities but also have the flexibility to change business needs. The development of an infrastructure that is robust, reliable, and flexible is a challenge. Understanding technological capabilities and business needs is a key element in the development of successful information systems infrastructure.

Keywords: development, information technology, networks, technology

Procedia PDF Downloads 118