Search results for: restructuring building information modeling
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 17176

Search results for: restructuring building information modeling

13336 The Hidden Role of Interest Rate Risks in Carry Trades

Authors: Jingwen Shi, Qi Wu

Abstract:

We study the role played interest rate risk in carry trade return in order to understand the forward premium puzzle. In this study, our goal is to investigate to what extent carry trade return is indeed due to compensation for risk taking and, more important, to reveal the nature of these risks. Using option data not only on exchange rates but also on interest rate swaps (swaptions), our first finding is that, besides the consensus currency risks, interest rate risks also contribute a non-negligible portion to the carry trade return. What strikes us is our second finding. We find that large downside risks of future exchange rate movements are, in fact, priced significantly in option market on interest rates. The role played by interest rate risk differs structurally from the currency risk. There is a unique premium associated with interest rate risk, though seemingly small in size, which compensates the tail risks, the left tail to be precise. On the technical front, our study relies on accurately retrieving implied distributions from currency options and interest rate swaptions simultaneously, especially the tail components of the two. For this purpose, our major modeling work is to build a new international asset pricing model where we use an orthogonal setup for pricing kernels and specify non-Gaussian dynamics in order to capture three sets of option skew accurately and consistently across currency options and interest rate swaptions, domestic and foreign, within one model. Our results open a door for studying forward premium anomaly through implied information from interest rate derivative market.

Keywords: carry trade, forward premium anomaly, FX option, interest rate swaption, implied volatility skew, uncovered interest rate parity

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13335 Modeling Salam Contract for Profit and Loss Sharing

Authors: Dchieche Amina, Aboulaich Rajae

Abstract:

Profit and loss sharing suggests an equitable sharing of risks and profits between the parts involved in a financial transaction. Salam is a contract in which advance payment is made for goods to be delivered at a future date. The purpose of this work is to price a new contract for profit and loss sharing based on Salam contract, using Khiyar Al Ghabn which is an agreement of choice in case of misrepresent facts.

Keywords: Islamic finance, shariah compliance, profi t and loss sharing, derivatives, risks, hedging, salam contract

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13334 Health Assessment of Power Transformer Using Fuzzy Logic

Authors: Yog Raj Sood, Rajnish Shrivastava, Anchal Wadhwa

Abstract:

Power transformer is one of the electrical equipment that has a central and critical role in the power system. In order to avoid power transformer failure, information system that provides the transformer condition is needed. This paper presents an information system to know the exact situations prevailing within the transformer by declaring its health index. Health index of a transformer is decided by considering several diagnostic tools. The current work deals with UV-Vis, IFT, FP, BDV and Water Content. UV/VIS results have been pre-accessed using separate FL controller for concluding with the Furan contents. It is broadly accepted that the life of a power transformer is the life of the oil/ paper insulating system. The method relies on the use of furan analysis (insulation paper), and other oil analysis results as a means to declare health index. Fuzzy logic system is used to develop the information system. The testing is done on 5 samples of oil of transformers of rating 132/66 KV to obtain the results and results are analyzed using fuzzy logic model.

Keywords: interfacial tension analyzer (ift), flash point (fp), furfuraldehyde (fal), health index

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13333 Application of Cloud Based Healthcare Information System through a Smart Card in Kingdom of Saudi Arabia

Authors: Wasmi Woishi

Abstract:

Smart card technology is a secure and safe technology that is expanding its capabilities day by day in terms of holding important information without alteration. It is readily available, and its ease of portability makes it more efficient in terms of its usage. The smart card is in use by many industries such as financial, insurance, governmental industries, personal identification, to name a few. Smart card technology is popular for its wide familiarity, adaptability, accessibility, benefits, and portability. This research aims to find out the perception toward the application of a cloud-based healthcare system through a smart card in KSA. The research has compiled the countries using a smart card or smart healthcare card and indicated the potential benefits of implementing smart healthcare cards. 120 participants from Riyadh city were surveyed by the means of a closed-ended questionnaire. Data were analyzed through SPSS. This research extends the research body in the healthcare system. Empirical evidence regarding smart healthcare cards is scarce and hence undertaken in this study. The study provides a useful insight into collecting, storing, analyzing, manipulating, and accessibility of medical information regarding smart healthcare cards. Research findings can help achieve KSA's Vision 2030 goals in terms of the digitalization of healthcare systems in improving its efficiency and effectiveness in storing and accessing healthcare data.

Keywords: smart card technology, healthcare using smart cards, smart healthcare cards, KSA healthcare information system, cloud-based healthcare cards

Procedia PDF Downloads 159
13332 New Evaluation Methodology for Solidification Product Durability Assessment

Authors: Bozena Dohnalkova, Jakub Hodul, Rostislav Drochytka, Jana Kosikova

Abstract:

This paper deals with a proposal of a new methodology for durability assessment of solidification product for its safe further use. The new methodology is based on a review of the current state of assessment of treated waste in Czech Republic and abroad. The aim of the paper is to propose an optimal evaluation methodology for verifying properties of solidification product to ensure its safe further use in building industry.

Keywords: solidification, stabilization, durability, waste

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13331 Efficient Synthesis of Thiourea Based Iminothiazoline Heterocycles

Authors: Hummera Rafique, Aamer Saeed

Abstract:

Thioureas are highly biologically active compounds, as many important applications are associated with this nucleus. They serve as exceptionally versatile building block for the synthesis of wide variety of heterocyclic systems, which also possess extensive range of bioactivities. These thioureas were converted into five-membered heterocycles with imino moiety like ethyl 4-[2-benzamido-4-methylthiazol-3(2H)-yl)]benzoates (2a-j) by base catalyzed cyclization of corresponding thioureas with 2-bromoacetone and triethylamine in good yields.

Keywords: ethyl 4-[2-benzamido-4-methylthiazol-3(2H)-yl)]benzoates, ethyl 4-(3-benzoylthioureido) benzoates, antibacterial activity

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13330 Prioritizing the TQM Enablers and IT Resources in the ICT Industry: An AHP Approach

Authors: Suby Khanam, Faisal Talib, Jamshed Siddiqui

Abstract:

Total Quality Management (TQM) is a managerial approach that improves the competitiveness of the industry, meanwhile Information technology (IT) was introduced with TQM for handling the technical issues which is supported by quality experts for fulfilling the customers’ requirement. Present paper aims to utilise AHP (Analytic Hierarchy Process) methodology to priorities and rank the hierarchy levels of TQM enablers and IT resource together for its successful implementation in the Information and Communication Technology (ICT) industry. A total of 17 TQM enablers (nine) and IT resources (eight) were identified and partitioned into 3 categories and were prioritised by AHP approach. The finding indicates that the 17 sub-criteria can be grouped into three main categories namely organizing, tools and techniques, and culture and people. Further, out of 17 sub-criteria, three sub-criteria: Top management commitment and support, total employee involvement, and continuous improvement got highest priority whereas three sub-criteria such as structural equation modelling, culture change, and customer satisfaction got lowest priority. The result suggests a hierarchy model for ICT industry to prioritise the enablers and resources as well as to improve the TQM and IT performance in the ICT industry. This paper has some managerial implication which suggests the managers of ICT industry to implement TQM and IT together in their organizations to get maximum benefits and how to utilize available resources. At the end, conclusions, limitation, future scope of the study are presented.

Keywords: analytic hierarchy process, information technology, information and communication technology, prioritization, total quality management

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13329 Impact of Covid-19 on Digital Transformation

Authors: Tebogo Sethibe, Jabulile Mabuza

Abstract:

The COVID-19 pandemic has been commonly referred to as a ‘black swan event’; it has changed the world, from how people live, learn, work and socialise. It is believed that the pandemic has fast-tracked the adoption of technology in many organisations to ensure business continuity and business sustainability; broadly said, the pandemic has fast-tracked digital transformation (DT) in different organisations. This paper aims to study the impact of the COVID-19 pandemic on DT in organisations in South Africa by focusing on the changes in IT capabilities in the DT framework. The research design is qualitative. The data collection was through semi-structured interviews with information communication technology (ICT) leaders representing different organisations in South Africa. The data were analysed using the thematic analysis process. The results from the study show that, in terms of ICT in the organisation, the pandemic had a direct and positive impact on ICT strategy and ICT operations. In terms of IT capability transformation, the pandemic resulted in the optimisation and expansion of existing IT capabilities in the organisation and the building of new IT capabilities to meet emerging business needs. In terms of the focus of activities during the pandemic, there seems to be a split in organisations between the primary focus being on ‘digital IT’ or ‘traditional IT’. Overall, the findings of the study show that the pandemic had a positive and significant impact on DT in organisations. However, a definitive conclusion on this would require expanding the scope of the research to all the components of a comprehensive DT framework. This study is significant because it is one of the first studies to investigate the impact of the COVID-19 pandemic on organisations, on ICT in the organisation, on IT capability transformation and, to a greater extent, DT. The findings from the study show that in response to the pandemic, there is a need for: (i) agility in organisations; (ii) organisations to execute on their existing strategy; (iii) the future-proofing of IT capabilities; (iv) the adoption of a hybrid working model; and for (v) organisations to take risks and embrace new ideas.

Keywords: digital transformation, COVID-19, bimodal-IT, digital transformation framework

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13328 Water Harvest and Recycling with Principles of Permaculture in Rural Buildings in Southeastern Anatolia Region, Turkey

Authors: Muhammed Gündoğan

Abstract:

Permaculture is an important source of science and experience that can ensure the integration of sustainable architecture with nature. Since the past, many applications have been applied in rural areas for generations with the principle of benefiting from the self-renewal potential of nature. This culture, which has been transferred from generation to generation with architectural disciplines, has the potential to significantly improve the sustainability of the rural area and is an important guide with its nature-based solution proposals. Şanlıurfa has arid and semi-arid climate characteristics. Although it has substantial agricultural potential, water is limited, especially in rural areas. In the region, rainwater harvesting practices such as artificial water canals and cisterns have been used for a long time. However, these solutions remained mostly at the urban scale, and their reflections at the building scale were restricted and inadequate solutions. Impermeable surfaces are required for water harvesting, but water harvesting is not possible as rural buildings are mostly surrounded by cultivated land. Therefore, existing structures are important in terms of applicability. In this context, considering the typology of Traditional Şanlıurfa Houses, the aim of the project was to create a proposal for limited potable and utility water, which is a serious problem, especially for rural buildings in Şanlıurfa. In the project proposal, roof systems that can work integrated with the structural shape of Traditional Şanlıurfa Houses, rainwater collection systems in the inner courtyard, and greywater recycling were provided. While the average precipitation amount was 453.7 kg/m3 between 1929 and 2012, this value was measured as 622.7 kg/m3 in 2012. Greywater was used to produce natural fertilizers and compost for small-scale fruit and vegetable gardens, and it was combined with the principles of Permaculture to make it a lifestyle. As a result, it has been estimated that a total of 976.4 m3 kg of water can be saved, with an annual average of 158.8 m3 of rainwater recycling and 817.6 m3 of greywater recycling within the scope of the project.

Keywords: rural, traditional residential building, permaculture, rainwater harvesting, greywater recycling

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13327 Image Multi-Feature Analysis by Principal Component Analysis for Visual Surface Roughness Measurement

Authors: Wei Zhang, Yan He, Yan Wang, Yufeng Li, Chuanpeng Hao

Abstract:

Surface roughness is an important index for evaluating surface quality, needs to be accurately measured to ensure the performance of the workpiece. The roughness measurement based on machine vision involves various image features, some of which are redundant. These redundant features affect the accuracy and speed of the visual approach. Previous research used correlation analysis methods to select the appropriate features. However, this feature analysis is independent and cannot fully utilize the information of data. Besides, blindly reducing features lose a lot of useful information, resulting in unreliable results. Therefore, the focus of this paper is on providing a redundant feature removal approach for visual roughness measurement. In this paper, the statistical methods and gray-level co-occurrence matrix(GLCM) are employed to extract the texture features of machined images effectively. Then, the principal component analysis(PCA) is used to fuse all extracted features into a new one, which reduces the feature dimension and maintains the integrity of the original information. Finally, the relationship between new features and roughness is established by the support vector machine(SVM). The experimental results show that the approach can effectively solve multi-feature information redundancy of machined surface images and provides a new idea for the visual evaluation of surface roughness.

Keywords: feature analysis, machine vision, PCA, surface roughness, SVM

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13326 Examining the Design of a Scaled Audio Tactile Model for Enhancing Interpretation of Visually Impaired Visitors in Heritage Sites

Authors: A. Kavita Murugkar, B. Anurag Kashyap

Abstract:

With the Rights for Persons with Disabilities Act (RPWD Act) 2016, the Indian government has made it mandatory for all establishments, including Heritage Sites, to be accessible for People with Disabilities. However, recent access audit surveys done under the Accessible India Campaign by Ministry of Culture indicate that there are very few accessibility measures provided in the Heritage sites for people with disabilities. Though there are some measures for the mobility impaired, surveys brought out that there are almost no provisions for people with vision impairment (PwVI) in heritage sites thus depriving them of a reasonable physical & intellectual access that facilitates an enjoyable experience and enriching interpretation of the Heritage Site. There is a growing need to develop multisensory interpretative tools that can help the PwVI in perceiving heritage sites in the absence of vision. The purpose of this research was to examine the usability of an audio-tactile model as a haptic and sound-based strategy for augmenting the perception and experience of PwVI in a heritage site. The first phase of the project was a multi-stage phenomenological experimental study with visually impaired users to investigate the design parameters for developing an audio-tactile model for PwVI. The findings from this phase included user preferences related to the physical design of the model such as the size, scale, materials, details, etc., and the information that it will carry such as braille, audio output, tactile text, etc. This was followed by the second phase in which a working prototype of an audio-tactile model is designed and developed for a heritage site based on the findings from the first phase of the study. A nationally listed heritage site from the author’s city was selected for making the model. The model was lastly tested by visually impaired users for final refinements and validation. The prototype developed empowers People with Vision Impairment to navigate independently in heritage sites. Such a model if installed in every heritage site, can serve as a technological guide for the Person with Vision Impairment, giving information of the architecture, details, planning & scale of the buildings, the entrances, location of important features, lifts, staircases, and available, accessible facilities. The model was constructed using 3D modeling and digital printing technology. Though designed for the Indian context, this assistive technology for the blind can be explored for wider applications across the globe. Such an accessible solution can change the otherwise “incomplete’’ perception of the disabled visitor, in this case, a visually impaired visitor and augment the quality of their experience in heritage sites.

Keywords: accessibility, architectural perception, audio tactile model , inclusive heritage, multi-sensory perception, visual impairment, visitor experience

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13325 A Taxonomy of the Informational Content of Virtual Heritage Serious Games

Authors: Laurence C. Hanes, Robert J. Stone

Abstract:

Video games have reached a point of huge commercial success as well as wide familiarity with audiences both young and old. Much attention and research have also been directed towards serious games and their potential learning affordances. It is little surprise that the field of virtual heritage has taken a keen interest in using serious games to present cultural heritage information to users, with applications ranging from museums and cultural heritage institutions, to academia and research, to schools and education. Many researchers have already documented their efforts to develop and distribute virtual heritage serious games. Although attempts have been made to create classifications of the different types of virtual heritage games (somewhat akin to the idea of game genres), no formal taxonomy has yet been produced to define the different types of cultural heritage and historical information that can be presented through these games at a content level, and how the information can be manifested within the game. This study proposes such a taxonomy. First the informational content is categorized as heritage or historical, then further divided into tangible, intangible, natural, and analytical. Next, the characteristics of the manifestation within the game are covered. The means of manifestation, level of demonstration, tone, and focus are all defined and explained. Finally, the potential learning outcomes of the content are discussed. A demonstration of the taxonomy is then given by describing the informational content and corresponding manifestations within several examples of virtual heritage serious games as well as commercial games. It is anticipated that this taxonomy will help designers of virtual heritage serious games to think about and clearly define the information they are presenting through their games, and how they are presenting it. Another result of the taxonomy is that it will enable us to frame cultural heritage and historical information presented in commercial games with a critical lens, especially where there may not be explicit learning objectives. Finally, the results will also enable us to identify shared informational content and learning objectives between any virtual heritage serious and/or commercial games.

Keywords: informational content, serious games, taxonomy, virtual heritage

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13324 The Impact of Restricting Product Availability on the Purchasing of Lower Sugar Biscuits in UK Convenience Stores

Authors: Hannah S. Waldron

Abstract:

Background: The government has proposed sugar reduction targets in an effort to tackle childhood obesity, focussing on those of low socioeconomic status (SES). Supermarkets are a key location for reducing the amount of sugar purchased, but success so far in this environment has been limited. Building on previous research, this study will assess the impact of restricting the availability of higher sugar biscuits as a strategy to encourage lower sugar biscuit purchasing, and whether the effects vary by customer SES. Method: 14 supermarket convenience stores were divided between control (n=7) and intervention (n=7) groups. In the intervention stores, biscuits with sugar above the government’s target (26.2g/100g) were removed from sale and replaced with lower sugar ( < 26.2g sugar/100g) alternatives. Sales and customer demographic information were collected using loyalty card data and point-of-sale transaction data for 8-weeks pre and post the intervention for lower sugar biscuits, total biscuits, alternative higher sugar products, and all products. Results were analysed using three-way and two-way mixed ANOVAs. Results: The intervention resulted in a significant increase in lower sugar biscuit purchasing (p < 0.001) and a significant decline in overall biscuit sales (p < 0.001) between the time periods compared to control stores. Sales of higher sugar products and all products increased significantly between the two time periods in both the intervention and control stores (p < 0.05). SES showed no significant effect on any of the reported outcomes (p > 0.05). Conclusion: Restricting the availability of higher sugar products may be a successful strategy for encouraging lower sugar purchasing across all SES groups. However, larger-scale interventions are required in additional categories to assess the long term implications for both consumers and retailers.

Keywords: biscuits, nudging, sugar, supermarket

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13323 Methods of Variance Estimation in Two-Phase Sampling

Authors: Raghunath Arnab

Abstract:

The two-phase sampling which is also known as double sampling was introduced in 1938. In two-phase sampling, samples are selected in phases. In the first phase, a relatively large sample of size is selected by some suitable sampling design and only information on the auxiliary variable is collected. During the second phase, a sample of size is selected either from, the sample selected in the first phase or from the entire population by using a suitable sampling design and information regarding the study and auxiliary variable is collected. Evidently, two phase sampling is useful if the auxiliary information is relatively easy and cheaper to collect than the study variable as well as if the strength of the relationship between the variables and is high. If the sample is selected in more than two phases, the resulting sampling design is called a multi-phase sampling. In this article we will consider how one can use data collected at the first phase sampling at the stages of estimation of the parameter, stratification, selection of sample and their combinations in the second phase in a unified setup applicable to any sampling design and wider classes of estimators. The problem of the estimation of variance will also be considered. The variance of estimator is essential for estimating precision of the survey estimates, calculation of confidence intervals, determination of the optimal sample sizes and for testing of hypotheses amongst others. Although, the variance is a non-negative quantity but its estimators may not be non-negative. If the estimator of variance is negative, then it cannot be used for estimation of confidence intervals, testing of hypothesis or measure of sampling error. The non-negativity properties of the variance estimators will also be studied in details.

Keywords: auxiliary information, two-phase sampling, varying probability sampling, unbiased estimators

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13322 Research on Dynamic Practical Byzantine Fault Tolerance Consensus Algorithm

Authors: Cao Xiaopeng, Shi Linkai

Abstract:

The practical Byzantine fault-tolerant algorithm does not add nodes dynamically. It is limited in practical application. In order to add nodes dynamically, Dynamic Practical Byzantine Fault Tolerance Algorithm (DPBFT) was proposed. Firstly, a new node sends request information to other nodes in the network. The nodes in the network decide their identities and requests. Then the nodes in the network reverse connect to the new node and send block information of the current network. The new node updates information. Finally, the new node participates in the next round of consensus, changes the view and selects the master node. This paper abstracts the decision of nodes into the undirected connected graph. The final consistency of the graph is used to prove that the proposed algorithm can adapt to the network dynamically. Compared with the PBFT algorithm, DPBFT has better fault tolerance and lower network bandwidth.

Keywords: practical byzantine, fault tolerance, blockchain, consensus algorithm, consistency analysis

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13321 Reconstruction of Age-Related Generations of Siberian Larch to Quantify the Climatogenic Dynamics of Woody Vegetation Close the Upper Limit of Its Growth

Authors: A. P. Mikhailovich, V. V. Fomin, E. M. Agapitov, V. E. Rogachev, E. A. Kostousova, E. S. Perekhodova

Abstract:

Woody vegetation among the upper limit of its habitat is a sensitive indicator of biota reaction to regional climate changes. Quantitative assessment of temporal and spatial changes in the distribution of trees and plant biocenoses calls for the development of new modeling approaches based upon selected data from measurements on the ground level and ultra-resolution aerial photography. Statistical models were developed for the study area located in the Polar Urals. These models allow obtaining probabilistic estimates for placing Siberian Larch trees into one of the three age intervals, namely 1-10, 11-40 and over 40 years, based on the Weilbull distribution of the maximum horizontal crown projection. Authors developed the distribution map for larch trees with crown diameters exceeding twenty centimeters by deciphering aerial photographs made by a UAV from an altitude equal to fifty meters. The total number of larches was equal to 88608, forming the following distribution row across the abovementioned intervals: 16980, 51740, and 19889 trees. The results demonstrate that two processes can be observed in the course of recent decades: first is the intensive forestation of previously barren or lightly wooded fragments of the study area located within the patches of wood, woodlands, and sparse stand, and second, expansion into mountain tundra. The current expansion of the Siberian Larch in the region replaced the depopulation process that occurred in the course of the Little Ice Age from the late 13ᵗʰ to the end of the 20ᵗʰ century. Using data from field measurements of Siberian larch specimen biometric parameters (including height, diameter at root collar and at 1.3 meters, and maximum projection of the crown in two orthogonal directions) and data on tree ages obtained at nine circular test sites, authors developed a model for artificial neural network including two layers with three and two neurons, respectively. The model allows quantitative assessment of a specimen's age based on height and maximum crone projection values. Tree height and crown diameters can be quantitatively assessed using data from aerial photographs and lidar scans. The resulting model can be used to assess the age of all Siberian larch trees. The proposed approach, after validation, can be applied to assessing the age of other tree species growing near the upper tree boundaries in other mountainous regions. This research was collaboratively funded by the Russian Ministry for Science and Education (project No. FEUG-2023-0002) and Russian Science Foundation (project No. 24-24-00235) in the field of data modeling on the basis of artificial neural network.

Keywords: treeline, dynamic, climate, modeling

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13320 The Effects of Damping Devices on Displacements, Velocities and Accelerations of Structures

Authors: Radhwane Boudjelthia

Abstract:

The most recent earthquakes that occurred in the world and particularly in Algeria, have killed thousands of people and severe damage. The example that is etched in our memory is the last earthquake in the regions of Boumerdes and Algiers (Boumerdes earthquake of May 21, 2003). For all the actors involved in the building process, the earthquake is the litmus test for construction. The goal we set ourselves is to contribute to the implementation of a thoughtful approach to the seismic protection of structures. For many engineers, the most conventional approach protection works (buildings and bridges) the effects of earthquakes is to increase rigidity. This approach is not always effective, especially when there is a context that favors the phenomenon of resonance and amplification of seismic forces. Therefore, the field of earthquake engineering has made significant inroads among others catalyzed by the development of computational techniques in computer form and the use of powerful test facilities. This has led to the emergence of several innovative technologies, such as the introduction of special devices insulation between infrastructure and superstructure. This approach, commonly known as "seismic isolation" to absorb the significant efforts without the structure is damaged and thus ensuring the protection of lives and property. In addition, the restraints to the construction by the ground shaking are located mainly at the supports. With these moves, the natural period of construction is increasing, and seismic loads are reduced. Thus, there is an attenuation of the seismic movement. Likewise, the insulation of the base mechanism may be used in combination with earthquake dampers in order to control the deformation of the insulation system and the absolute displacement of the superstructure located above the isolation interface. On the other hand, only can use these earthquake dampers to reduce the oscillation amplitudes and thus reduce seismic loads. The use of damping devices represents an effective solution for the rehabilitation of existing structures. Given all these acceleration reducing means considered passive, much research has been conducted for several years to develop an active control system of the response of buildings to earthquakes.

Keywords: earthquake, building, seismic forces, displacement, resonance, response

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13319 The Voluntary Audit of Semi-Annual Consolidated Financial Statements Decision and Accounting Conservatism

Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

Abstract:

This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.

Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry

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13318 How Manufacturing Firm Manages Information Security: Need Pull and Technology Push Perspective

Authors: Geuna Kim, Sanghyun Kim

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This study investigates various factors that may influence the ISM process, including the organization’s internal needs and external pressure, and examines the role of regulatory pressure in ISM development and performance. The 105 sets of data collected in a survey were tested against the research model using SEM. The results indicate that NP and TP had positive effects on the ISM process, except for perceived benefits. Regulatory pressure had a positive effect on the relationship between ISM awareness and ISM development and performance.

Keywords: information security management, need pull, technology push, regulatory pressure

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13317 A Configurational Approach to Understand the Effect of Organizational Structure on Absorptive Capacity: Results from PLS and fsQCA

Authors: Murad Ali, Anderson Konan Seny Kan, Khalid A. Maimani

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Based on the theory of organizational design and the theory of knowledge, this study uses complexity theory to explain and better understand the causal impacts of various patterns of organizational structural factors stimulating absorptive capacity (ACAP). Organizational structure can be thought of as heterogeneous configurations where various components are often intertwined. This study argues that impact of the traditional variables which define a firm’s organizational structure (centralization, formalization, complexity and integration) on ACAP is better understood in terms of set-theoretic relations rather than correlations. This study uses a data sample of 347 from a multiple industrial sector in South Korea. The results from PLS-SEM support all the hypothetical relationships among the variables. However, fsQCA results suggest the possible configurations of centralization, formalization, complexity, integration, age, size, industry and revenue factors that contribute to high level of ACAP. The results from fsQCA demonstrate the usefulness of configurational approaches in helping understand equifinality in the field of knowledge management. A recent fsQCA procedure based on a modeling subsample and holdout subsample is use in this study to assess the predictive validity of the model under investigation. The same type predictive analysis is also made through PLS-SEM. These analyses reveal a good relevance of causal solutions leading to high level of ACAP. In overall, the results obtained from combining PLS-SEM and fsQCA are very insightful. In particular, they could help managers to link internal organizational structural with ACAP. In other words, managers may comprehend finely how different components of organizational structure can increase the level of ACAP. The configurational approach may trigger new insights that could help managers prioritize selection criteria and understand the interactions between organizational structure and ACAP. The paper also discusses theoretical and managerial implications arising from these findings.

Keywords: absorptive capacity, organizational structure, PLS-SEM, fsQCA, predictive analysis, modeling subsample, holdout subsample

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13316 Developing Methodology of Constructing the Unified Action Plan for External and Internal Risks in University

Authors: Keiko Tamura, Munenari Inoguchi, Michiyo Tsuji

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When disasters occur, in order to raise the speed of each decision making and response, it is common that delegation of authority is carried out. This tendency is particularly evident when the department or branch of the organization are separated by the physical distance from the main body; however, there are some issues to think about. If the department or branch is too dependent on the head office in the usual condition, they might feel lost in the disaster response operation when they are face to the situation. Avoiding this problem, an organization should decide how to delegate the authority and also who accept the responsibility for what before the disaster. This paper will discuss about the method which presents an approach for executing the delegation of authority process, implementing authorities, management by objectives, and preparedness plans and agreement. The paper will introduce the examples of efforts for the three research centers of Niigata University, Japan to arrange organizations capable of taking necessary actions for disaster response. Each center has a quality all its own. One is the center for carrying out the research in order to conserve the crested ibis (or Toki birds in Japanese), the endangered species. The another is the marine biological laboratory. The third one is very unique because of the old growth forests maintained as the experimental field. Those research centers are in the Sado Island, located off the coast of Niigata Prefecture, is Japan's second largest island after Okinawa and is known for possessing a rich history and culture. It takes 65 minutes jetfoil (high-speed ferry) ride to get to Sado Island from the mainland. The three centers are expected to be easily isolated at the time of a disaster. A sense of urgency encourages 3 centers in the process of organizational restructuring for enhancing resilience. The research team from the risk management headquarters offer those procedures; Step 1: Offer the hazard scenario based on the scientific evidence, Step 2: Design a risk management organization for disaster response function, Step 3: Conduct the participatory approach to make consensus about the overarching objectives, Step 4: Construct the unified operational action plan for 3 centers, Step 5: Simulate how to respond in each phase based on the understanding the various phases of the timeline of a disaster. Step 6: Document results to measure performance and facilitate corrective action. This paper shows the result of verifying the output and effects.

Keywords: delegation of authority, disaster response, risk management, unified command

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13315 Stock Price Informativeness and Profit Warnings: Empirical Analysis

Authors: Adel Almasarwah

Abstract:

This study investigates the nature of association between profit warnings and stock price informativeness in the context of Jordan as an emerging country. The analysis is based on the response of stock price synchronicity to profit warnings percentages that have been published in Jordanian firms throughout the period spanning 2005–2016 in the Amman Stock Exchange. The standard of profit warnings indicators have related negatively to stock price synchronicity in Jordanian firms, meaning that firms with a high portion of profit warnings integrate with more firm-specific information into stock price. Robust regression was used rather than OLS as a parametric test to overcome the variances inflation factor (VIF) and heteroscedasticity issues recognised as having occurred during running the OLS regression; this enabled us to obtained stronger results that fall in line with our prediction that higher profit warning encourages firm investors to collect and process more firm-specific information than common market information.

Keywords: Profit Warnings, Jordanian Firms, Stock Price Informativeness, Synchronicity

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13314 Nonstationary Modeling of Extreme Precipitation in the Wei River Basin, China

Authors: Yiyuan Tao

Abstract:

Under the impact of global warming together with the intensification of human activities, the hydrological regimes may be altered, and the traditional stationary assumption was no longer satisfied. However, most of the current design standards of water infrastructures were still based on the hypothesis of stationarity, which may inevitably result in severe biases. Many critical impacts of climate on ecosystems, society, and the economy are controlled by extreme events rather than mean values. Therefore, it is of great significance to identify the non-stationarity of precipitation extremes and model the precipitation extremes in a nonstationary framework. The Wei River Basin (WRB), located in a continental monsoon climate zone in China, is selected as a case study in this study. Six extreme precipitation indices were employed to investigate the changing patterns and stationarity of precipitation extremes in the WRB. To identify if precipitation extremes are stationary, the Mann-Kendall trend test and the Pettitt test, which is used to examine the occurrence of abrupt changes are adopted in this study. Extreme precipitation indices series are fitted with non-stationary distributions that selected from six widely used distribution functions: Gumbel, lognormal, Weibull, gamma, generalized gamma and exponential distributions by means of the time-varying moments model generalized additive models for location, scale and shape (GAMLSS), where the distribution parameters are defined as a function of time. The results indicate that: (1) the trends were not significant for the whole WRB, but significant positive/negative trends were still observed in some stations, abrupt changes for consecutive wet days (CWD) mainly occurred in 1985, and the assumption of stationarity is invalid for some stations; (2) for these nonstationary extreme precipitation indices series with significant positive/negative trends, the GAMLSS models are able to capture well the temporal variations of the indices, and perform better than the stationary model. Finally, the differences between the quantiles of nonstationary and stationary models are analyzed, which highlight the importance of nonstationary modeling of precipitation extremes in the WRB.

Keywords: extreme precipitation, GAMLSSS, non-stationary, Wei River Basin

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13313 Producing Graphical User Interface from Activity Diagrams

Authors: Ebitisam K. Elberkawi, Mohamed M. Elammari

Abstract:

Graphical User Interface (GUI) is essential to programming, as is any other characteristic or feature, due to the fact that GUI components provide the fundamental interaction between the user and the program. Thus, we must give more interest to GUI during building and development of systems. Also, we must give a greater attention to the user who is the basic corner in the dealing with the GUI. This paper introduces an approach for designing GUI from one of the models of business workflows which describe the workflow behavior of a system, specifically through activity diagrams (AD).

Keywords: activity diagram, graphical user interface, GUI components, program

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13312 Survey on Data Security Issues Through Cloud Computing Amongst Sme’s in Nairobi County, Kenya

Authors: Masese Chuma Benard, Martin Onsiro Ronald

Abstract:

Businesses have been using cloud computing more frequently recently because they wish to take advantage of its advantages. However, employing cloud computing also introduces new security concerns, particularly with regard to data security, potential risks and weaknesses that could be exploited by attackers, and various tactics and strategies that could be used to lessen these risks. This study examines data security issues on cloud computing amongst sme’s in Nairobi county, Kenya. The study used the sample size of 48, the research approach was mixed methods, The findings show that data owner has no control over the cloud merchant's data management procedures, there is no way to ensure that data is handled legally. This implies that you will lose control over the data stored in the cloud. Data and information stored in the cloud may face a range of availability issues due to internet outages; this can represent a significant risk to data kept in shared clouds. Integrity, availability, and secrecy are all mentioned.

Keywords: data security, cloud computing, information, information security, small and medium-sized firms (SMEs)

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13311 Sociocultural Influences on Men of Color’s Body Image Concerns: A Structural Equation Modeling Study

Authors: Zikun Li, Regine Talleyrand

Abstract:

Negative body image is one of the most common causes of eating disorders, and it is not only happening to women. Regardless of the increasing attention that researchers and practitioners have been paying to the male population and their body image concerns, men of color have yet to be fully represented or studied. Given the consensus that the sociocultural experiences of people of color may play a significant role in their health and well-being, this study focused on assessing the mechanism through which sociocultural factors may influence men of color’s perceptions of body image. In particular, this study focused on untangling how interpersonal and media pressure, as well as ethnic-racial identities and perceptions, would impact body dissatisfaction in terms of muscularity, body fat, and height in men of color and how this mechanism is moderated across different ethnic-racial groups. The structural equation modeling approach was therefore applied to achieve the research goal. With the sample size of 181 self-identified Black, Indigenous, and People of Color male participants aged 20-50 (M=33.33, SD=6.9) through surveying on Amazon’s MTurk platform, the proposed model achieved a modestly acceptable model fit with the pooled sample, X2(836) = 1412.184, CFI = 0.900, RMSEA = 0.062 [0.056, 0.067]. And SRMR = 0.088, And it explained 89.5% of the variance in body dissatisfaction. The results showed that of all the direct effects on body dissatisfaction, interpersonal appearance pressure exhibited the strongest effect (β = 0.410***), followed by media appearance pressure (β = 0.272**) and self-hatred feeling (β = 0.245**). The ethnic-racial related factors (i.e., stereotype endorsement, ethnic-racial salience, and nationalistic assimilation) statistically influenced body dissatisfaction through the mediators of media appearance pressure and/or self-hatred feeling. Furthermore, the moderation analysis between Black/African American men and non-Black/African American men revealed the substantial differences in how ethnic/racial identity impacts one’s perception of body image, and the Black/African American men were found to be influenced by sociocultural factors at a higher level, compared with their counterparts. The impacts of demographic characteristics (i.e., SES, weight, height) on body dissatisfaction were also examined. Instead of considering interpersonal appearance pressure and media pressure as two subscales under one construct, this study considered them as two separate and distinct sociocultural factors. The good model fit to the data indicates this rationality and encourages scholars to reconsider the impacts of two sources of social pressures on body dissatisfaction. In addition, this study also provided empirical evidence of the moderation effect existing within the population of men of color, which reveals the heterogeneity existing across different ethnic-racial groups and implies the necessity to study individual ethnic-racial groups so as to better understand the mechanism of sociocultural influences on men of color’s body dissatisfaction. These findings strengthened the current understanding of the body image concerns exciting among men of color and meanwhile provided empirical evidence for practitioners to provide tailored health prevention and treatment options for this growing population in the United States.

Keywords: men of color, body image concerns, sociocultural factors, structural equation modeling

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13310 Light-Entropy Continuum Theory

Authors: Christopher Restall

Abstract:

field causing attraction between mixed charges of matter during charge exchanges with antimatter. This asymmetry is caused from none-trinary quark amount variation in matter and anti-matter during entropy progression. This document explains how a circularity critique exercise assessed scientific knowledge and develop a unified theory from the information collected. The circularity critique, creates greater intuition leaps than an individual would naturally, the information collected can be integrated and assessed thoroughly for correctness.

Keywords: unified theory of everything, gravity, quantum gravity, standard model

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13309 Collateral Impact of Water Resources Development in an Arsenic Affected Village of Patna District

Authors: Asrarul H. Jeelani

Abstract:

Arsenic contamination of groundwater and its’ health implications in lower Gangetic plain of Indian states started reporting in the 1980s. The same period was declared as the first water decade (1981-1990) to achieve ‘water for all.’ To fulfill the aim, the Indian government, with the support of international agencies installed millions of hand-pumps through water resources development programs. The hand-pumps improve the accessibility if the groundwater, but over-extraction of it increases the chances of mixing of trivalent arsenic which is more toxic than pentavalent arsenic of dug well water in Gangetic plain and has different physical manifestations. Now after three decades, Bihar (middle Gangetic plain) is also facing arsenic contamination of groundwater and its’ health implications. Objective: This interdisciplinary research attempts to understand the health and social implications of arsenicosis among different castes in Haldi Chhapra village and to find the association of ramifications with water resources development. Methodology: The Study used concurrent quantitative dominant mix method (QUAN+qual). The researcher had employed household survey, social mapping, interviews, and participatory interactions. However, the researcher used secondary data for retrospective analysis of hand-pumps and implications of arsenicosis. Findings: The study found 88.5% (115) household have hand-pumps as a source of water however 13.8% uses purified supplied water bottle and 3.6% uses combinations of hand-pump, bottled water and dug well water for drinking purposes. Among the population, 3.65% of individuals have arsenicosis, and 2.72% of children between the age group of 5 to 15 years are affected. The caste variable has also emerged through quantitative as well as geophysical locations analysis as 5.44% of arsenicosis manifested individual belong to scheduled caste (SC), 3.89% to extremely backward caste (EBC), 2.57% to backward caste (BC) and 3% to other. Among three clusters of arsenic poisoned locations, two belong to SC and EBC. The village as arsenic affected is being discriminated, whereas the affected individual is also facing discrimination, isolation, stigma, and problem in getting married. The forceful intervention to install hand-pumps in the first water decades and later restructuring of the dug well destroyed a conventional method of dug well cleaning. Conclusion: The common manifestation of arsenicosis has increased by 1.3% within six years of span in the village. This raised the need for setting up a proper surveillance system in the village. It is imperative to consider the social structure for arsenic mitigation program as this research reveals caste as a significant factor. The health and social implications found in the study; retrospectively analyzed as the collateral impact of water resource development programs in the village.

Keywords: arsenicosis, caste, collateral impact, water resources

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13308 The Design of Information Technology System for Traceability of Thailand’s Tubtimjun Roseapple

Authors: Pimploi Tirastittam, Phutthiwat Waiyawuththanapoom, Sawanath Treesathon

Abstract:

As there are several countries which import agriculture product from Thailand, those countries demand Thailand to establish the traceability system. The traceability system is the tool to reduce the risk in the supply chain in a very effective way as it will help the stakeholder in the supply chain to identify the defect point which will reduce the cost of operation in the supply chain. This research is aimed to design the traceability system for Tubtimjun roseapple for exporting to China, and it is the qualitative research. The data was collected from the expert in the tuntimjun roseapple and fruit exporting industry, and the data was used to design the traceability system. The design of the tubtimjun roseapple traceability system was followed the theory of supply chain which starts from the upstream of the supply chain to the downstream of the supply chain to support the process and condition of the exporting which included the database designing, system architecture, user interface design and information technology of the traceability system.

Keywords: design information, technology system, traceability, tubtimjun roseapple

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13307 Techniques for Seismic Strengthening of Historical Monuments from Diagnosis to Implementation

Authors: Mircan Kaya

Abstract:

A multi-disciplinary approach is required in any intervention project for historical monuments. Due to the complexity of their geometry, the variable and unpredictable characteristics of original materials used in their creation, heritage structures are peculiar. Their histories are often complex, and they require correct diagnoses to decide on the techniques of intervention. This approach should not only combine technical aspects but also historical research that may help discover phenomena involving structural issues, and acquire a knowledge of the structure on its concept, method of construction, previous interventions, process of damage, and its current state. In addition to the traditional techniques like bed joint reinforcement, the repairing, strengthening and restoration of historical buildings may require several other modern methods which may be described as innovative techniques like pre-stressing and post-tensioning, use of shape memory alloy devices and shock transmission units, shoring, drilling, and the use of stainless steel or titanium. Regardless of the method to be incorporated in the strengthening process, which can be traditional or innovative, it is crucial to recognize that structural strengthening is the process of upgrading the structural system of the existing building with the aim of improving its performance under existing and additional loads like seismic loads. This process is much more complex than dealing with a new construction, owing to the fact that there are several unknown factors associated with the structural system. Material properties, load paths, previous interventions, existing reinforcement are especially important matters to be considered. There are several examples of seismic strengthening with traditional and innovative techniques around the world, which will be discussed in this paper in detail, including their pros and cons. Ultimately, however, the main idea underlying the philosophy of a successful intervention with the most appropriate techniques of strengthening a historic monument should be decided by a proper assessment of the specific needs of the building.

Keywords: bed joint reinforcement, historical monuments, post-tensioning, pre-stressing, seismic strengthening, shape memory alloy devices, shock transmitters, tie rods

Procedia PDF Downloads 259