Search results for: revised COSO framework
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5357

Search results for: revised COSO framework

2087 Identifying Knowledge Gaps in Incorporating Toxicity of Particulate Matter Constituents for Developing Regulatory Limits on Particulate Matter

Authors: Ananya Das, Arun Kumar, Gazala Habib, Vivekanandan Perumal

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Regulatory bodies has proposed limits on Particulate Matter (PM) concentration in air; however, it does not explicitly indicate the incorporation of effects of toxicities of constituents of PM in developing regulatory limits. This study aimed to provide a structured approach to incorporate toxic effects of components in developing regulatory limits on PM. A four-step human health risk assessment framework consists of - (1) hazard identification (parameters: PM and its constituents and their associated toxic effects on health), (2) exposure assessment (parameters: concentrations of PM and constituents, information on size and shape of PM; fate and transport of PM and constituents in respiratory system), (3) dose-response assessment (parameters: reference dose or target toxicity dose of PM and its constituents), and (4) risk estimation (metric: hazard quotient and/or lifetime incremental risk of cancer as applicable). Then parameters required at every step were obtained from literature. Using this information, an attempt has been made to determine limits on PM using component-specific information. An example calculation was conducted for exposures of PM2.5 and its metal constituents from Indian ambient environment to determine limit on PM values. Identified data gaps were: (1) concentrations of PM and its constituents and their relationship with sampling regions, (2) relationship of toxicity of PM with its components.

Keywords: air, component-specific toxicity, human health risks, particulate matter

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2086 The Role of Teaching Assistants for Deaf Pupils in an England Mainstream Primary School

Authors: Hatice Yildirim

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This study is an investigation into ‘The role of teaching assistants (TAs) for deaf pupils in an English primary school’, in order not only to contribute to the education of deaf pupils but also contribute to the literature, in which there has been a lack of attention paid to the role of TAs for deaf pupils. With this in mind, the research design was planned based on using a case study as a qualitative research approach in order to have a deep and first-hand understanding of the case for ‘the role of TAs for deaf pupils’ in a real-life context. 12 semi-structured classroom observations and six semi-structured interviews were carried out with four TAs and two teachers in one English mainstream primary school. The data analysis followed a thematic analysis framework. The results indicated that TAs are utilised based on a one-on-one support model and are deployed under the class teacher in the classroom. Out of the classroom activities are carried out in small groups with the agreement of the TAs and the class teacher, as per the policy of the school. Due to the one-on-one TA support model, the study pointed out the seven different roles carried out by TAs in the education of deaf pupils in an English mainstream primary school. While supporting deaf pupils academically and socially are the main roles of TAs, they also support deaf pupils by recording their progress, communicating with their parents, taking on a pastoral care role, tutoring them in additional support lessons, and raising awareness of deaf pupils’ issues.

Keywords: deaf, mainstream, teaching assistant, teaching assistant's roles

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2085 Power Iteration Clustering Based on Deflation Technique on Large Scale Graphs

Authors: Taysir Soliman

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One of the current popular clustering techniques is Spectral Clustering (SC) because of its advantages over conventional approaches such as hierarchical clustering, k-means, etc. and other techniques as well. However, one of the disadvantages of SC is the time consuming process because it requires computing the eigenvectors. In the past to overcome this disadvantage, a number of attempts have been proposed such as the Power Iteration Clustering (PIC) technique, which is one of versions from SC; some of PIC advantages are: 1) its scalability and efficiency, 2) finding one pseudo-eigenvectors instead of computing eigenvectors, and 3) linear combination of the eigenvectors in linear time. However, its worst disadvantage is an inter-class collision problem because it used only one pseudo-eigenvectors which is not enough. Previous researchers developed Deflation-based Power Iteration Clustering (DPIC) to overcome problems of PIC technique on inter-class collision with the same efficiency of PIC. In this paper, we developed Parallel DPIC (PDPIC) to improve the time and memory complexity which is run on apache spark framework using sparse matrix. To test the performance of PDPIC, we compared it to SC, ESCG, ESCALG algorithms on four small graph benchmark datasets and nine large graph benchmark datasets, where PDPIC proved higher accuracy and better time consuming than other compared algorithms.

Keywords: spectral clustering, power iteration clustering, deflation-based power iteration clustering, Apache spark, large graph

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2084 Distances over Incomplete Diabetes and Breast Cancer Data Based on Bhattacharyya Distance

Authors: Loai AbdAllah, Mahmoud Kaiyal

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Missing values in real-world datasets are a common problem. Many algorithms were developed to deal with this problem, most of them replace the missing values with a fixed value that was computed based on the observed values. In our work, we used a distance function based on Bhattacharyya distance to measure the distance between objects with missing values. Bhattacharyya distance, which measures the similarity of two probability distributions. The proposed distance distinguishes between known and unknown values. Where the distance between two known values is the Mahalanobis distance. When, on the other hand, one of them is missing the distance is computed based on the distribution of the known values, for the coordinate that contains the missing value. This method was integrated with Wikaya, a digital health company developing a platform that helps to improve prevention of chronic diseases such as diabetes and cancer. In order for Wikaya’s recommendation system to work distance between users need to be measured. Since there are missing values in the collected data, there is a need to develop a distance function distances between incomplete users profiles. To evaluate the accuracy of the proposed distance function in reflecting the actual similarity between different objects, when some of them contain missing values, we integrated it within the framework of k nearest neighbors (kNN) classifier, since its computation is based only on the similarity between objects. To validate this, we ran the algorithm over diabetes and breast cancer datasets, standard benchmark datasets from the UCI repository. Our experiments show that kNN classifier using our proposed distance function outperforms the kNN using other existing methods.

Keywords: missing values, incomplete data, distance, incomplete diabetes data

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2083 Performance Management in Serbian Banks: Balanced Scorecard Approach

Authors: Nela Milosevic, Sladjana Barjaktarovic Rakocevic, Sladjana Benkovic, Nemanja Milanovic

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Nowadays, performance measurement systems play a key role in evaluating the strategic performances of an organization. On the other hand, there has been a shift towards the Balanced Scorecard (BSC), which has been recognized as a valuable managerial approach. The main goal of this paper is to analyze the main performances of Serbian banks measured at the branches level, through the usage of the Balanced Scorecard framework. Although an extensive number of practitioners have an interest in the Balanced Scorecard approach, little empirical research has been conducted on the implementation of its concept in the service sector like banks, especially within developing countries. From the beginning of August till the end of September 2015, authors have been conducting in-depth interviews among a number of experts from the most successful banks in Serbia. The results show that the non-financial measures, especially, customer oriented indicators and product/ service oriented indicators, seem to be very important factors for improving not only the financial situation within the bank, but also overall business performances. Additionally, the findings prove that there is the cause-effect relationship between non-financial and financial dimensions of the Balanced Scorecard. Having in mind that the banks are still using outdated performance evaluation systems, such as annual, quarterly and monthly reports, we hope that this paper will contribute to the knowledge of how banks in Serbia may apply the Balanced Scorecard approach to evaluate their performance on the most efficient and effective way.

Keywords: balanced scorecard approach, bank management, performance measurement systems, strategic performances

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2082 The Role of Foreign Investment in Fostering Economic Growth in Post War Countries

Authors: Khadija Amin

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The significant contribution of foreign investment in promoting economic recovery, especially in countries recovering from conflict, is generally recognized. This study examines the influence of foreign investment on the economic development of countries that have had long-lasting internal conflicts. The study examines the complex correlation between foreign investment and economic progress using the production function framework based on endogenous growth theory. In addition to foreign investment, the research considers a range of factors that affect economic growth, such as trade dynamics, the spread of information, attempts to promote peace, changes in the labor market, and the accumulation of domestic capital. The study challenges common beliefs by revealing a statistically negligible negative association between GDP growth and foreign investment (FI) inflows in post-war economies. The existing literature highlights the positive impact of trade and foreign investment on economic growth. However, this study emphasizes that these impacts are complex and depend on various contextual factors such as trade policies, infrastructure development, domestic investment levels, human capital development, and macroeconomic stability. The results emphasize the crucial significance of foreign investment in stimulating development while also drawing attention to the intricacies of precisely assessing its economic consequences. Measuring the economic impact of foreign investment is a difficult task that requires detailed analysis considering many contextual elements and changing socioeconomic conditions.

Keywords: economic grouths, foreign investment, trade policies, domestic investment

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2081 Motivation and Quality Teaching of Chinese Language: Analysis of Secondary School Studies

Authors: Robyn Moloney, HuiLing Xu

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Many countries wish to produce Asia-literate citizens, through language education. International contexts of Chinese language education are seeking pedagogical innovation to meet local contextual factors frequently holding back learner success. In multicultural Australia, innovative pedagogy is urgently needed to support motivation in sustained study, with greater strategic integration of technology. This research took a qualitative approach to identify need and solutions. The paper analyses strategies that three secondary school teachers are adopting to meet specific challenges in the Australian context. The data include teacher interviews, classroom observations and student interviews. We highlight the use of task-based learning and differentiated teaching for multilevel classes, and the role which digital technologies play in facilitating both areas. The strategy examples are analysed in reference both to a research-based framework for describing quality teaching, and to current understandings of motivation in language learning. The analysis of data identifies learning featuring deep knowledge, higher-order thinking, engagement, social support, utilisation of background knowledge, and connectedness, all of which work towards the learners having a sense of autonomy and an imagination of becoming an adult Chinese language user.

Keywords: Chinese pedagogy, digital technologies, motivation, secondary school

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2080 Taking Learning beyond Kirkpatrick’s Levels: Applying Return on Investment Measurement in Training

Authors: Charles L. Sigmund, M. A. Aed, Lissa Graciela Rivera Picado

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One critical component of the training development process is the evaluation of the impact and value of the program. Oftentimes, however, learning organizations bypass this phase either because they are unfamiliar with effective methods for measuring the success or effect of the training or because they believe the effort to be too time-consuming or cumbersome. As a result, most organizations that do conduct evaluation limit their scope to Kirkpatrick L1 (reaction) and L2 (learning), or at most carry through to L4 (results). In 2021 Microsoft made a strategic decision to assess the measurable and monetized impact for all training launches and designed a scalable and program-agnostic tool for providing full-scale L5 return on investment (ROI) estimates for each. In producing this measurement tool, the learning and development organization built a framework for making business prioritizations and resource allocations that is based on the projected ROI of a course. The analysis and measurement posed by this process use a combination of training data and operational metrics to calculate the effective net benefit derived from a given training effort. Business experts in the learning field generally consider a 10% ROI to be an outstanding demonstration of the value of a project. Initial findings from this work applied to a critical customer-facing program yielded an estimated ROI of more than 49%. This information directed the organization to make a more concerted and concentrated effort in this specific line of business and resulted in additional investment in the training methods and technologies being used.

Keywords: evaluation, measurement, return on investment, value

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2079 Sustainable Urban Resilience and Climate-Proof Urban Planning

Authors: Carmela Mariano

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The literature, the scientific and disciplinary debate related to the impacts of climate change on the territory has highlighted, in recent years, the need for climate-proof and resilient tools of urban planning that adopt an integrated and inter-scalar approach for the construction of urban regeneration strategies by the objectives of the European Strategy on adaptation to climate change, the 2030 Agenda for Sustainable Development and the Climate Conference. This article addresses the operational implications of urban climate resilience in urban planning tools as a priority objective of policymakers (government bodies, institutions, etc.) to respond to the risks of climate change-related impacts on the environment. Within the general framework of the research activities carried out by the author, this article provides a critical synthesis of the analysis and evaluation of some case studies from the Italian national context, which enabled, through an inductive method, the assessment of the process of implementing the adaptation to climate change within the regional urban planning frameworks (regional urban laws), specific regional adaptation strategies or local adaptation plans and within the territorial and urban planning tools of a metropolitan or local scale. This study aims to identify theoretical–methodological, and operational references for the innovation and integration of planning tools concerning climate change that allow local planners to test these references in specific territorial contexts to practical adaptation strategies for local action.

Keywords: urban resilience, urban regeneration, climate-proof-planning, urban planning

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2078 The Perceptions of High School English Home Language Learners on Fostering 21st Century Skills Through the Use of Technology in the Classroom

Authors: Lisa Naudine Parrock, Geoffrey Lautenbach

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The changes brought to society by the technological development in the Fourth Industrial Revolution are also reaching the sphere of education and the education system needs to respond. Students need skills such as communication, collaboration, creativity and critical thinking in order to be successful in the 21st Century, which could be developed through the meaningful use of technology. This study is theorized by the 21st Century Framework for Learning and examines the student perceptions of grade 10 and 11 English Home language learners on how the technology used in their English classroom contributes to the development of 21st Century skills. The researcher adopted a constructivist paradigm and presented findings based on a general qualitative method. The study found that students perceived the use of technology in the classroom positively contributed to their development of communication, collaboration, creativity and critical thinking. Students also perceived technology as contributing to their access to information, a positive classroom atmosphere, heightened engagement in learning and developing skills necessary for their future. In addition, this study highlighted certain pedagogical strategies and digital tools that support the development of 21st Century skills. The findings suggest that the meaningful integration of technology fosters the development of 21st Century skills in grade 10 and 11 learners.

Keywords: educational technology, 21st century skills, fourth industrial revolution, affordances of technology

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2077 Vision-Based Daily Routine Recognition for Healthcare with Transfer Learning

Authors: Bruce X. B. Yu, Yan Liu, Keith C. C. Chan

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We propose to record Activities of Daily Living (ADLs) of elderly people using a vision-based system so as to provide better assistive and personalization technologies. Current ADL-related research is based on data collected with help from non-elderly subjects in laboratory environments and the activities performed are predetermined for the sole purpose of data collection. To obtain more realistic datasets for the application, we recorded ADLs for the elderly with data collected from real-world environment involving real elderly subjects. Motivated by the need to collect data for more effective research related to elderly care, we chose to collect data in the room of an elderly person. Specifically, we installed Kinect, a vision-based sensor on the ceiling, to capture the activities that the elderly subject performs in the morning every day. Based on the data, we identified 12 morning activities that the elderly person performs daily. To recognize these activities, we created a HARELCARE framework to investigate into the effectiveness of existing Human Activity Recognition (HAR) algorithms and propose the use of a transfer learning algorithm for HAR. We compared the performance, in terms of accuracy, and training progress. Although the collected dataset is relatively small, the proposed algorithm has a good potential to be applied to all daily routine activities for healthcare purposes such as evidence-based diagnosis and treatment.

Keywords: daily activity recognition, healthcare, IoT sensors, transfer learning

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2076 Rural Education in Saudi Arabia School Leaders’ and Teachers’ Experiences and Perceptions

Authors: Emad Matar Alotaibi

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In line with other Arabic countries, Saudi Arabia is currently undergoing large scale school reform in response to key factors brought about by globalization. While there is a growing body of research exploring these systemic changes in urban environments, there is very little published research regarding rural schools. In fact, rural schools are still under-examined globally comparing to their urban and suburban counterparts over a range of reform dimensions. In Saudi Arabia, there are around 1128 rural areas that contain about 3200 schools. Several challenges face rural schools, especially in relation to recruitment, retention, and professional development opportunities for teachers and school leaders. However, there is very little in depth research which explores these issues “on the ground”. The aim of this research is fill this knowledge gap and explore teachers’ and leaders’ perceptions and experiences of working in rural schools in KSA. In Saudi Arabia, there is a growing body of research into school leadership. However, there is very little published research specifically exploring rural schools. By using an in-depth case study approach and adopting an analytical framework based on the interlinking concepts of leadership practices, culture, and CPD, this study offers and significant and original contribution to knowledge in this area. This study also will adopt a qualitative multiple case studies, which is going to employ semi-structured interviews, focus groups, and documentary analysis.

Keywords: leadership practice, school culture, continuing professional development, rural school

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2075 Identification of Hepatocellular Carcinoma Using Supervised Learning Algorithms

Authors: Sagri Sharma

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Analysis of diseases integrating multi-factors increases the complexity of the problem and therefore, development of frameworks for the analysis of diseases is an issue that is currently a topic of intense research. Due to the inter-dependence of the various parameters, the use of traditional methodologies has not been very effective. Consequently, newer methodologies are being sought to deal with the problem. Supervised Learning Algorithms are commonly used for performing the prediction on previously unseen data. These algorithms are commonly used for applications in fields ranging from image analysis to protein structure and function prediction and they get trained using a known dataset to come up with a predictor model that generates reasonable predictions for the response to new data. Gene expression profiles generated by DNA analysis experiments can be quite complex since these experiments can involve hypotheses involving entire genomes. The application of well-known machine learning algorithm - Support Vector Machine - to analyze the expression levels of thousands of genes simultaneously in a timely, automated and cost effective way is thus used. The objectives to undertake the presented work are development of a methodology to identify genes relevant to Hepatocellular Carcinoma (HCC) from gene expression dataset utilizing supervised learning algorithms and statistical evaluations along with development of a predictive framework that can perform classification tasks on new, unseen data.

Keywords: artificial intelligence, biomarker, gene expression datasets, hepatocellular carcinoma, machine learning, supervised learning algorithms, support vector machine

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2074 Entrepreneurial Leadership in Malaysian Public University: Competency and Behavior in the Face of Institutional Adversity

Authors: Noorlizawati Abd Rahim, Zainai Mohamed, Zaidatun Tasir, Astuty Amrin, Haliyana Khalid, Nina Diana Nawi

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Entrepreneurial leaders have been sought as in-demand talents to lead profit-driven organizations during turbulent and unprecedented times. However, research regarding the pertinence of their roles in the public sector has been limited. This paper examined the characteristics of the challenging experiences encountered by senior leaders in public universities that require them to embrace entrepreneurialism in their leadership. Through a focus group interview with five Malaysian university top senior leaders with experience being Vice-Chancellor, we explored and developed a framework of institutional adversity characteristics and exemplary entrepreneurial leadership competency in the face of adversity. Complexity of diverse stakeholders, multiplicity of academic disciplines, unfamiliarity to lead different and broader roles, leading new directions, and creating change in high velocity and uncertain environment are among the dimensions that characterise institutional adversities. Our findings revealed that learning agility, opportunity recognition capacity, and bridging capability are among the characteristics of entrepreneurial university leaders. The findings reinforced that the presence of specific attributes in institutional adversity and experiences in overcoming those challenges may contribute to the development of entrepreneurial leadership capabilities.

Keywords: bridging capability, entrepreneurial leadership, leadership development, learning agility, opportunity recognition, university leaders

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2073 Consequential Investigations on the Impact of Zakat Towards the Promotion of Socio-Economic Development in Morocco: A Theoretical Framework

Authors: Mennani Maha, Attak El Houssain

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Under the massive effect of the Covid-19 health crisis, marked by a loss of competitiveness, a slowdown in growth and an accumulation of the repercussions of socio-economic inequalities, a considerable effort must be combined, in Morocco, to put into perspective macro-political, macro-economic and social opportunities. The development of a new economic and social approach is essential in order to respond to the authenticity of the new development model that will be used by the country. The appropriation of strategies of solidarity and social cohesion constitutes a participatory, competitive and inclusive approach to support the functionalities of the economic, social and political system. Therefore, the search for alternative financial resources has become a necessity to achieve the objectives of sustainable socio-economic growth on the one hand; and to promote, on the other hands, the dynamics, of large scale, social investments. The zakat remains a site of the Islamic economy dedicated to stimulating the bases of a collective adhesion of the population on the economic, as well as on the social level, thanks to a fair and equitable distribution of the zakat funds. However, Morocco is one of the few Muslim countries that has not yet had an institution for collecting and distributing this Islamic duty, which makes it difficult to measure the socio-economic impact of zakat. This theoretical document essentially ensures the development of the crucial utility of institutionalizing zakat in order to reinforce the objectives of social solidarity in Morocco in line with the process of conceptualizing a new development model.

Keywords: zakat, socio-economic development, solidarity, social investment

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2072 Probabilistic Slope Stability Analysis of Excavation Induced Landslides Using Hermite Polynomial Chaos

Authors: Schadrack Mwizerwa

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The characterization and prediction of landslides are crucial for assessing geological hazards and mitigating risks to infrastructure and communities. This research aims to develop a probabilistic framework for analyzing excavation-induced landslides, which is fundamental for assessing geological hazards and mitigating risks to infrastructure and communities. The study uses Hermite polynomial chaos, a non-stationary random process, to analyze the stability of a slope and characterize the failure probability of a real landslide induced by highway construction excavation. The correlation within the data is captured using the Karhunen-Loève (KL) expansion theory, and the finite element method is used to analyze the slope's stability. The research contributes to the field of landslide characterization by employing advanced random field approaches, providing valuable insights into the complex nature of landslide behavior and the effectiveness of advanced probabilistic models for risk assessment and management. The data collected from the Baiyuzui landslide, induced by highway construction, is used as an illustrative example. The findings highlight the importance of considering the probabilistic nature of landslides and provide valuable insights into the complex behavior of such hazards.

Keywords: Hermite polynomial chaos, Karhunen-Loeve, slope stability, probabilistic analysis

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2071 A Comparative Analysis of Solid Waste Treatment Technologies on Cost and Environmental Basis

Authors: Nesli Aydin

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Waste management decision making in developing countries has moved towards being more pragmatic, transparent, sustainable and comprehensive. Turkey is required to make its waste related legislation compatible with European Legislation as it is a candidate country of the European Union. Improper Turkish practices such as open burning and open dumping practices must be abandoned urgently, and robust waste management systems have to be structured. The determination of an optimum waste management system in any region requires a comprehensive analysis in which many criteria are taken into account by stakeholders. In conducting this sort of analysis, there are two main criteria which are evaluated by waste management analysts; economic viability and environmentally friendliness. From an analytical point of view, a central characteristic of sustainable development is an economic-ecological integration. It is predicted that building a robust waste management system will need significant effort and cooperation between the stakeholders in developing countries such as Turkey. In this regard, this study aims to provide data regarding the cost and environmental burdens of waste treatment technologies such as an incinerator, an autoclave (with different capacities), a hydroclave and a microwave coupled with updated information on calculation methods, and a framework for comparing any proposed scenario performances on a cost and environmental basis.

Keywords: decision making, economic viability, environmentally friendliness, waste management systems

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2070 Traffic Prediction with Raw Data Utilization and Context Building

Authors: Zhou Yang, Heli Sun, Jianbin Huang, Jizhong Zhao, Shaojie Qiao

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Traffic prediction is essential in a multitude of ways in modern urban life. The researchers of earlier work in this domain carry out the investigation chiefly with two major focuses: (1) the accurate forecast of future values in multiple time series and (2) knowledge extraction from spatial-temporal correlations. However, two key considerations for traffic prediction are often missed: the completeness of raw data and the full context of the prediction timestamp. Concentrating on the two drawbacks of earlier work, we devise an approach that can address these issues in a two-phase framework. First, we utilize the raw trajectories to a greater extent through building a VLA table and data compression. We obtain the intra-trajectory features with graph-based encoding and the intertrajectory ones with a grid-based model and the technique of back projection that restore their surrounding high-resolution spatial-temporal environment. To the best of our knowledge, we are the first to study direct feature extraction from raw trajectories for traffic prediction and attempt the use of raw data with the least degree of reduction. In the prediction phase, we provide a broader context for the prediction timestamp by taking into account the information that are around it in the training dataset. Extensive experiments on several well-known datasets have verified the effectiveness of our solution that combines the strength of raw trajectory data and prediction context. In terms of performance, our approach surpasses several state-of-the-art methods for traffic prediction.

Keywords: traffic prediction, raw data utilization, context building, data reduction

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2069 Biotechonomy System Dynamics Modelling: Sustainability of Pellet Production

Authors: Andra Blumberga, Armands Gravelsins, Haralds Vigants, Dagnija Blumberga

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The paper discovers biotechonomy development analysis by use of system dynamics modelling. The research is connected with investigations of biomass application for production of bioproducts with higher added value. The most popular bioresource is wood, and therefore, the main question today is about future development and eco-design of products. The paper emphasizes and evaluates energy sector which is open for use of wood logs, wood chips, wood pellets and so on. The main aim for this research study was to build a framework to analyse development perspectives for wood pellet production. To reach the goal, a system dynamics model of energy wood supplies, processing, and consumption is built. Production capacity, energy consumption, changes in energy and technology efficiency, required labour source, prices of wood, energy and labour are taken into account. Validation and verification tests with available data and information have been carried out and indicate that the model constitutes the dynamic hypothesis. It is found that the more is invested into pellets production, the higher the specific profit per production unit compared to wood logs and wood chips. As a result, wood chips production is decreasing dramatically and is replaced by wood pellets. The limiting factor for pellet industry growth is availability of wood sources. This is governed by felling limit set by the government based on sustainable forestry principles.

Keywords: bioenergy, biotechonomy, system dynamics modelling, wood pellets

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2068 The Application of King IV by Rugby Clubs Affiliated to a Rugby Union in South Africa

Authors: Anouschka Swart

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In 2023, sport faces a plethora of challenges including but not limited to match-fixing, corruption and doping to its integrity that, threatens both the commercial and public appeal. The continuous changes and commercialisation that has occurred within sport have led to a variety of consequences resulting in the need for ethics to be revived, as it used to be in the past to ensure sport is not in danger. In order to understand governance better, the Institute of Directors in Southern Africa, a global network of professional firms providing Audit, Tax and Advisory services, outlined a process explaining all elements with regards to corporate governance. This process illustrates a governing body’s responsibilities as strategy, policy, oversight and accountability. These responsibilities are further elucidated to 16 governing principles which are highlighted as essential for all organisations in order to achieve and deliver on effective governance outcomes. These outcomes are good ethical culture, good performance, effective control and legitimacy therefore, the aim of the study was to investigate the general state of governance within the clubs affiliated with a rugby club in South Africa by utilizing the King IV Code as the framework. The results indicated that the King Code IV principles are implemented by these rugby clubs to ensure they demonstrate commitment to corporate governance to both internal and external stakeholders. It is however evident that a similar report focused solely on sport is a necessity in the industry as this will provide more clarity on sport specific problems.

Keywords: South Africa, sport, King IV, responsibilities

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2067 A Review of Sustainable Energy-Saving Solutions in Active and Passive Solar Systems of Zero Energy Buildings Based on the Internet of Things

Authors: Hanieh Sadat Jannesari, Hoori Jannesar, Alireza Hajian HosseinAbadi

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In general, buildings are responsible for a considerable share of consumed energy and carbon emissions worldwide and play a significant role in formulating sustainable development strategies. Therefore, a lot of effort is put into the design and construction of zero-energy buildings (ZEBs) to help eliminate the problems associated with the reduction of energy resources and environmental degradation. Two strategies are significant in designing ZEBs: minimizing the need for energy utilization in buildings (particularly for cooling and heating) through highly energy-efficient designs and using renewable energies and other technologies to meet the remaining energy needs. This paper reviews the works related to these two strategies concerning sustainable energy-saving solutions using renewable energy technologies and the Internet of Things in ZEBs. Drawing on the theories and recently implemented projects of energy engineers in ZEBs, we have reported the required technologies within the framework of this paper’s objectives. Overall, solutions based on renewable and sustainable technologies such as photovoltaic (PV) modules, thermal collectors, Phase Change Material (PCM) techniques, etc., are used in active and passive systems designed for various applications in such buildings as cooling, heating, lighting, cooking, etc. The results obtained from examining these projects show that it is possible to minimize the amount of energy required to be produced for and consumed by these buildings.

Keywords: active and passive renewable energy systems, internet of things, storage, zero energy buildings

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2066 Design of a Computer Vision Based Exercise Video Game for Senior Citizens

Authors: June Tay, Ivy Chia

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There are numerous changes, both mental and physical, taking place when people age. We need to understand the different aspects required for healthy living, including meeting nutritional needs, regular physical activities to keep agility, sufficient rest and sleep to have physical and mental well-being, social engagement to avoid the risk of social isolation and depression, and access to healthcare to detect and manage chronic conditions. Promoting physical activities for an ageing population is necessary as many may have enjoyed sedentary lifestyles for some time. In our study, we evaluate the considerations when designing a computer vision video game for the elderly. We need to design some low-impact activities, such as stretching and gentle movements, because some elderly individuals may have joint pains or mobility issues. The exercise game should consist of simple movements that are easy to follow and remember. It should be fun and enjoyable so that they can be motivated to do some exercise. Social engagement can keep the elderly motivated and competitive, and they are more willing to engage in game exercises. Elderly citizens can compare their game scores and try to improve them. We propose a computer vision-based video game for the elderly that will capture and track the movement of the elderly hand pushing a ball on the screen into a circle. It can be easily set up using a PC laptop with a webcam. Our video game adhered to the design framework we employed, and it encompassed ease of use, a simple graphical interface, easy-to-play game exercise, and fun gameplay.

Keywords: about computer vision, video games, gerontology technology, caregiving

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2065 An Improved Multiple Scattering Reflectance Model Based on Specular V-Cavity

Authors: Hongbin Yang, Mingxue Liao, Changwen Zheng, Mengyao Kong, Chaohui Liu

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Microfacet-based reflection models are widely used to model light reflections for rough surfaces. Microfacet models have become the standard surface material building block for describing specular components with varying roughness; and yet, while they possess many desirable properties as well as produce convincing results, their design ignores important sources of scattering, which can cause a significant loss of energy. Specifically, they only simulate the single scattering on the microfacets and ignore the subsequent interactions. As the roughness increases, the interaction will become more and more important. So a multiple-scattering microfacet model based on specular V-cavity is presented for this important open problem. However, it spends much unnecessary rendering time because of setting the same number of scatterings for different roughness surfaces. In this paper, we design a geometric attenuation term G to compute the BRDF (Bidirectional reflection distribution function) of multiple scattering of rough surfaces. Moreover, we consider determining the number of scattering by deterministic heuristics for different roughness surfaces. As a result, our model produces a similar appearance of the objects with the state of the art model with significantly improved rendering efficiency. Finally, we derive a multiple scattering BRDF based on the original microfacet framework.

Keywords: bidirectional reflection distribution function, BRDF, geometric attenuation term, multiple scattering, V-cavity model

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2064 Implications of Climate Change and World Uncertainty for Gender Inequality: Global Evidence

Authors: Kashif Nesar Rather, Mantu Kumar Mahalik

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The discourse surrounding climate change has gained considerable traction, with a discernible emphasis on its nuanced and consequential impact on gender inequality. Concurrently, escalating global tensions are contributing to heightened uncertainty, potentially exerting influence on gender disparities. Within this framework, this study attempts to empirically investigate the implications of climate change and world uncertainty on the gender inequality for a balanced panel of 100 economies between 1995 to 2021. The estimated models also control for the effects of globalisation, economic growth, and education expenditure. The panel cointegration tests establish a significant long-run relationship between the variables of the study. Furthermore, the PMG-ARDL (Panel mean group-Autoregressive distributed lag model) estimation technique confirms that both climate change and world uncertainty perpetuate the global gender inequalities. Additionally, the results establish that globalisation, economic growth, and education expenditure exert a mitigating influence on gender inequality, signifying their role in diminishing gender disparities. These findings are further confirmed by the FGLS (Feasible Generalized Least Squares) and DKSE (Driscoll-Kraay Standard Errors) regression methods. Potential policy implications for mitigating the detrimental gender ramifications stemming from climate change and rising world uncertainties are also discussed.

Keywords: gender inequality, world uncertainty, climate change, globalisation., ecological footprint

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2063 Opacity Synthesis with Orwellian Observers

Authors: Moez Yeddes

Abstract:

The property of opacity is widely used in the formal verification of security in computer systems and protocols. Opacity is a general language-theoretic scheme of many security properties of systems. Opacity is parametrized with framework in which several security properties of a system can be expressed. A secret behaviour of a system is opaque if a passive attacker can never deduce its occurrence from the system observation. Instead of considering the case of static observability where the set of observable events is fixed off-line or dynamic observability where the set of observable events changes over time depending on the history of the trace, we introduce Orwellian partial observability where unobservable events are not revealed provided that downgrading events never occurs in the future of the trace. Orwellian partial observability is needed to model intransitive information flow. This Orwellian observability is knwon as ipurge function. We show in previous work how to verify opacity for regular secret is opaque for a regular language L w.r.t. an Orwellian projection is PSPACE-complete while it has been proved undecidable even for a regular language L w.r.t. a general Orwellian observation function. In this paper, we address two problems of opacification of a regular secret ϕ for a regular language L w.r.t. an Orwellian projection: Given L and a secret ϕ ∈ L, the first problem consist to compute some minimal regular super-language M of L, if it exists, such that ϕ is opaque for M and the second consists to compute the supremal sub-language M′ of L such that ϕ is opaque for M′. We derive both language-theoretic characterizations and algorithms to solve these two dual problems.

Keywords: security policies, opacity, formal verification, orwellian observation

Procedia PDF Downloads 225
2062 The Right to Receive Alternative Health Care as a Part of the Right to Health

Authors: Vera Lúcia Raposo

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The right to health care – usually known as the right to health – is recognized in many national laws and Constitutions, as well as in international human rights documents. The kind of health care that citizens are entitled to receive, especially in the framework of the National Health Service, is usually identified with conventional medicine. However, since ancient times that a different form of medicine – alternative, traditional or nonconventional medicine – exists. In recent times it is attracting increasing interest, as it is demonstrated by the use of its specific knowledge either by pharmaceutical companies either by modern health technologies. Alternative medicine refers to a holistic approach to body and mind using herbal products, animal parts and minerals instead of technology and pharmaceutical drugs. These notes contributed to a sense of distrust towards it, accusing alternative medicine of being based on superstition and ignorance. However, and without denying that some particular practices lack indeed any kind of evidence or scientific grounds, the fact is that a substantial part of alternative medicine can actually produce satisfactory results. The paper will not advocate the substitution of conventional medicine by alternative medicine, but the complementation between the two and their specific knowledge. In terms of the right to health, as a fundamental right and a human right, this thesis leads to the implementation of a wider range of therapeutic choices for patients, who should be entitled to receive different forms of health care that complement one another, both in public and private health facilities. This scenario would demand a proper regulation for alternative medicine, which nowadays does not exist in most countries, but it is essential to protect patients and public health in general and to reinforce confidence in alternative medicine.

Keywords: alternative medicine, conventional medicine, patient’s rights, right to health

Procedia PDF Downloads 386
2061 Governance Commitment and Time Differences in Aspects of Sustainability Reporting in Nigerian Banks

Authors: Nwobu Obiamaka, Owolabi Akintola

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This study examined the extent of statistical significant difference between the economic, environmental, governance and social aspects of sustainability reporting as a result of board committee on sustainability and time (year) of reporting for business organizations in the Nigerian banking sector. The years of reporting under consideration were 2010, 2011, 2012 and 2013. Content analysis methodology was employed through a reporting index used to score the amount of economic, environmental, governance and social indicators of sustainability reporting. The results of this study indicated that business organizations with board committee on sustainability had more indicators of sustainability reporting than those without board committees on sustainability issues. Also, sustainability reporting in 2013 was higher than that of prior years (2012, 2011 and 2010) for the economic, environmental and social indicators. The governance indicators of 2012 was highest compared to the other years (2013, 2011 and 2010) under consideration in this study. The implication of this finding is that business organizations that have board committees on sustainability are monitored by such boards to report more to their stakeholders. On the other hand, business organizations are appreciating the need to engage in sustainability reporting with each passing year. This could be due to the Central Bank of Nigeria (CBN) Sustainability Reporting framework that business organizations in the banking sector have to adhere to. When sustainability issues are monitored from the board of directors, business organizations are likely to increase and improve on their sustainability reporting.

Keywords: governance, organizations, reporting, sustainability

Procedia PDF Downloads 319
2060 Branding Tourism Destinations; The Trending Initiatives for Edifice Image Choices of Foreign Policy

Authors: Mehtab Alam, Mudiarasan Kuppusamy, Puvaneswaran Kunaserkaran

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The purpose of this paper is to bridge the gap and complete the relationship between tourism destinations and image branding as a choice of edifice foreign policy. Such options became a crucial component for individuals interested in leisure and travel activities. The destination management factors have been evaluated and analyzed using the primary and secondary data in a mixed-methods approach (quantitative sample of 384 and qualitative 8 semi-structured interviews at saturated point). The study chose the Environmental Management Accounting (EMA) and Image Restoration (IR) theories, along with a schematic diagram and an analytical framework supported by NVivo software 12, for two locations in Abbottabad, KPK, Pakistan: Shimla Hill and Thandiani. This incorporates the use of PLS-SEM model for assessing validity of data while SPSS for data screening of descriptive statistics. The results show that destination management's promotion of tourism has significantly improved Pakistan's state image. The use of institutional setup, environmental drivers, immigration, security, and hospitality as well as recreational initiatives on destination management is encouraged. The practical ramifications direct the heads of tourism projects, diplomats, directors, and policymakers to complete destination projects before inviting people to Pakistan. The paper provides the extent of knowledge for academic tourism circles to use tourism destinations as brand ambassadors.

Keywords: tourism, management, state image, foreign policy, image branding

Procedia PDF Downloads 69
2059 Exploring Heidegger’s Fourfold through Architecture-Dwelling for Imaginary Fictional Characters in Drawings

Authors: Hassan Wajid

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Architecture design studio with all its accouterments, especially pedagogies, has been committed to awakening the students to the true meaning of the concept of Dwelling. The real task is how to make them unlearn the associations of “dwelling as a rented or owned accommodation by the road with a car parked in front of a garage door and replace it by the fundamental experiential-phenomenological manifestations of Light, Space, Gravity and Time through assigned readings and small theoretical challenges resulting in drawings and models. The primary challenge for teachers remained the introduction of the act or desire of ‘Dwelling’ philosophically. The academic link had been offered by Albert Hofstadter's Poetry, Language, through which Martin Heidegger’s fourfold concept of ‘Building Dwelling, Thinking’ primarily served to guide us through this trajectory in helping to build an intellectual framework as justification of the term “dwelling” in its various meanings. Gaston Bachelard’s Poetics of Space and Merleau-Ponti’s Phenomenology of Perception also got assigned as reading. Four fictional characters created by two master short story writers G Maupassant, and O Henry were introduced as DwellersClients in search of their respective dwellings as drawn imaginations in the studio four-fold of Light, Space, Gravity, and Time and at the same time aspire to understand thoroughly Heidegger’s Four-Fold of Earth, Sky, Divinities and Mortals. asserting its place in the corresponding story and its unique character as the Dweller.

Keywords: dwelling, imagination, architectural manifestation, phenomenological

Procedia PDF Downloads 70
2058 Trends of Change of Political Participation of Young Voters in Indonesia

Authors: Najmuddin Rasul

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The purpose of this study is to determine whether media usage and change of citizenship norms influence trends of change of political participation of young voters in Indonesia. The focus of this study is to examine citizenship norms in the context of the development of information and communication technology influence political participation in the context of Indonesia's transition to democracy. The main theoretical framework is media and political participation. For data gathering, 384 young voters between the ages of 17 to 40 years were interviewed in Padang, West Sumatra, Indonesia. The results of this study reveal that gender, age and educational background of respondents did not influence significantly media usage and citizenship norms. The results also show that educational background is not a factor that distinguishes media usage but it becomes differentiating factor in citizenship norms. The results further show that media usage has a significant correlation with citizenship norms and citizenship norms has a significant relationship with political participation. In addition, media usage and citizenship norm significantly influence political participation. The sub-dimensions the citizenship norms (compliance, duty, and engaged citizenship) provides a significant contribution to the sub-dimensions of political participation (traditional political participation, modern political participation, civic political participation). Based on the findings it can be concluded that the political euphoria in the era of transition to democracy has changed pattern of media usage and citizenship norms among the young generation in Indonesia.

Keywords: political participation, media, citizenship norms, democracy, young voters, Indonesia

Procedia PDF Downloads 212