Search results for: industrial sector
1901 Urban Resilince and Its Prioritised Components: Analysis of Industrial Township Greater Noida
Authors: N. Mehrotra, V. Ahuja, N. Sridharan
Abstract:
Resilience is an all hazard and a proactive approach, require a multidisciplinary input in the inter related variables of the city system. This research based to identify and operationalize indicators for assessment in domain of institutions, infrastructure and knowledge, all three operating in task oriented community networks. This paper gives a brief account of the methodology developed for assessment of Urban Resilience and its prioritized components for a target population within a newly planned urban complex integrating Surajpur and Kasna village as nodes. People’s perception of Urban Resilience has been examined by conducting questionnaire survey among the target population of Greater Noida. As defined by experts, Urban Resilience of a place is considered to be both a product and process of operation to regain normalcy after an event of disturbance of certain level. Based on this methodology, six indicators are identified that contribute to perception of urban resilience both as in the process of evolution and as an outcome. The relative significance of 6 R’ has also been identified. The dependency factor of various resilience indicators have been explored in this paper, which helps in generating new perspective for future research in disaster management. Based on the stated factors this methodology can be applied to assess urban resilience requirements of a well planned town, which is not an end in itself, but calls for new beginnings.Keywords: disaster, resilience, system, urban
Procedia PDF Downloads 4511900 Biological Activity of Bilberry Pomace
Authors: Gordana S. Ćetković, Vesna T. Tumbas Šaponjac, Sonja M. Djilas, Jasna M. Čanadanović-Brunet, Sladjana M. Stajčić, Jelena J. Vulić
Abstract:
Bilberry is one of the most important dietary sources of phenolic compounds, including anthocyanins, phenolic acids, flavonol glycosides and flavan-3-ols. These phytochemicals have different biological activities and therefore may improve our health condition. Also, anthocyanins are interesting to the food industry as colourants. In the present study, bilberry pomace, a by-product of juice processing, was used as a potential source of bioactive compounds. The contents of total phenolic acids, flavonoids and anthocyanins in bilberry pomace were determined by HPLC/UV-Vis. The biological activities of bilberry pomace were evaluated by reducing power (RP) and α-glucosidase inhibitory potential (α-GIP), and expressed as RP0.5 value (the effective concentration of bilberry pomace extract assigned at 0.5 value of absorption) and IC50 value (the concentration of bilberry pomace extract necessary to inhibit 50% of α-glucosidase enzyme activity). Total phenolic acids content was 807.12 ± 25.16 mg/100 g pomace, flavonoids 54.36 ± 1.83mg/100 g pomace and anthocyanins 3426.18 ± 112.09 mg/100 g pomace. The RP0.5 value of bilberry pomace was 0.38 ± 0.02 mg/ml, while IC50 value was 1.82 ± 0.11 mg/ml. These results have revealed the potential for valorization of bilberry juice production by-products for further industrial use as a rich source of bioactive compounds and natural colourants (mainly anthocyanins).Keywords: bilberry pomace, phenolics, antioxidant activity, reducing power, α-glucosidase enzyme activity
Procedia PDF Downloads 5881899 AI and the Future of Misinformation: Opportunities and Challenges
Authors: Noor Azwa Azreen Binti Abd. Aziz, Muhamad Zaim Bin Mohd Rozi
Abstract:
Moving towards the 4th Industrial Revolution, artificial intelligence (AI) is now more popular than ever. This subject is gaining significance every day and is continually expanding, often merging with other fields. Instead of merely being passive observers, there are benefits to understanding modern technology by delving into its inner workings. However, in a world teeming with digital information, the impact of AI on the spread of disinformation has garnered significant attention. The dissemination of inaccurate or misleading information is referred to as misinformation, posing a serious threat to democratic society, public debate, and individual decision-making. This article delves deep into the connection between AI and the dissemination of false information, exploring its potential, risks, and ethical issues as AI technology advances. The rise of AI has ushered in a new era in the dissemination of misinformation as AI-driven technologies are increasingly responsible for curating, recommending, and amplifying information on online platforms. While AI holds the potential to enhance the detection and mitigation of misinformation through natural language processing and machine learning, it also raises concerns about the amplification and propagation of false information. AI-powered deepfake technology, for instance, can generate hyper-realistic videos and audio recordings, making it increasingly challenging to discern fact from fiction.Keywords: artificial intelligence, digital information, disinformation, ethical issues, misinformation
Procedia PDF Downloads 731898 Email Based Global Automation with Raspberry Pi and Control Circuit Module: Development of Smart Home Application
Authors: Lochan Basyal
Abstract:
Global Automation is an emerging technology of today’s era and is based on Internet of Things (IoT). Global automation deals with the controlling of electrical appliances throughout the world. The fabrication of this system has been carried out with interfacing an electrical control system module to Raspberry Pi. An electrical control system module includes a relay driver mechanism through which appliances are controlled automatically in respective condition. In this research project, one email ID has been assigned to Raspberry Pi, and the users from different location having different email ID can mail to Raspberry Pi on assigned email address “[email protected]” with subject heading “Device Control” with predefined command on compose email line. Also, a notification regarding current working condition of this system has been updated on respective user email ID. This approach is an innovative way of implementing smart automation system through which a user can control their electrical appliances like light, fan, television, refrigerator, etc. in their home with the use of email facility. The development of this project helps to enhance the concept of smart home application as well as industrial automation.Keywords: control circuit, e-mail, global automation, internet of things, IOT, Raspberry Pi
Procedia PDF Downloads 1581897 Organising Field Practicum for International Social Work Students through Creative Projects in the Community Sector in Elderly Care: An Evaluation of the Placement Experiences
Authors: Kalpana Goel
Abstract:
Australian social work schools are finding it difficult to find appropriate placements for the increasing number of international students enrolled in their Master of Social Work qualifying (MSWQ) programs. Anecdotally, it has been noticed that fewer social work students are ready to work with older people whose numbers are rising globally. An innovative and unique placement for international students enrolled in the MSWQ at one Australian university was organised in partnership with a community-based service working with older clients to meet two objectives: increasing the number of suitable placements for international students and preparing social work students to work with older people. Creative activities and projects were designed to provide meaningful engagement and experience in working with older people in the community. Students participated in a number of projects that were matched with their interest and capability in a 500-hour placement. The students were asked to complete an online survey after all work for the placement had been completed. The areas of assessment were: self-perceived change in perception towards age and older people, valued field placement experiences including reflective practice, knowledge and skill development, and constraints and challenges experienced in the placement. Findings revealed students’ increased level of confidence in applying social work theory to practice, developing effective communication and interpersonal skills, and use of innovation and creativity in preparing well-being plans with older adults. Challenges and constraints related to their limited English language ability and lack of cultural knowledge of the host society. It was recognised that extra support for these students and more planning in the beginning phase of placement are vital to placement success. Caution in matching students with clients of similar cultural background must be exercised to ensure that there is equity in task allocation and opportunities for wider experiences.Keywords: field placement, international students, older people, social work
Procedia PDF Downloads 1601896 Microbial Diversity of El-Baida Marsh: Setif, Algeria
Authors: H. Necef, A. Benayad
Abstract:
Fungi are becoming more and more important in our life. Therefore, as a start for the symposium on filamentous fungi in biotechnology a short survey of the role of fungi in biotechnology. Salin soils occupy about 7% of land area; they are characterized by unsuitable physical conditions for the growth of living organisms. However, researches showed that some microorganisms especially fungi are able to grow and adapt to such extreme conditions; it is due to their ability to develop different physiological mechanisms in their adaptation. This is the first study on the physiological and biological characteristics of El-Beida marsh. Nine soil samples were taken at different points in two steps, the first was in winter (low temperature), and the second was in summer (high temperature). The physicochemical analyses of the soil were conducted, then the isolation process was applied using two methods, direct method and dilution method (10-1, 10-2, 10-3, 10-4). Different species of fungi were identified belong to 21 genera in addition to 3 yeast species, Aspergillus showed the highest proportion by 43%, then Penicillium by 20% then Alternaria by 7%, in addition to various genera in different proportions. As for the sampling periods, it was observed that the spread of fungi in winter was higher than in summer with the proportion 75.47% and 24.53% respectively. Some halotolerant fungi have a biotechnological importance especially if the salinity of the medium is necessary for the fermentation, and if the halotolerance genes of the fungus will define, this will open the research to study and improve this property for the industrial important micro-organisms.Keywords: salinity, identification, aspergillus oryzae, halotolerance, fungi
Procedia PDF Downloads 3871895 Integration of Load Introduction Elements into Fabrics
Authors: Jan Schwennen, Harlad Schmid, Juergen Fleischer
Abstract:
Lightweight design plays an important role in the automotive industry. Especially the combination of metal and CFRP shows great potential for future vehicle concepts. This requires joining technologies that are cost-efficient and appropriate for the materials involved. Previous investigations show that integrating load introduction elements during CFRP part manufacturing offers great advantages in mechanical performance. However, it is not yet clear how to integrate the elements in an automated process without harming the fiber structure. In this paper, a test rig is build up to investigate the effect of different parameters during insert integration experimentally. After a short description of the experimental equipment, preliminary tests are performed to determine a set of important process parameters. Based on that, the planning of design of experiments is given. The interpretation and evaluation of the test results show that with a minimization of the insert diameter and the peak angle less harm on the fiber structure can be achieved. Furthermore, a maximization of the die diameter above the insert shows a positive effect on the fiber structure. At the end of this paper, a theoretical description of alternative peak shaping is given and then the results get validated on the basis of an industrial reference part.Keywords: CFRP, fabrics, insert, load introduction element, integration
Procedia PDF Downloads 2301894 An Analytical Study of the Quality of Educational Administration and Management At Secondary School Level in Punjab, Pakistan
Authors: Shamim Akhtar
Abstract:
The purpose of the present research was to analyse the performance level of district administrators and school heads teachers at secondary school level. The sample of the study was head teachers and teachers of secondary schools. In survey three scales were used, two scales were for the head teachers, one five point scale was for analysing the working efficiency of educational administrators and other seven points scale was for head teachers for analysing their own performance and one another seven point rating scale similar to head teacher was for the teachers for analysing the working performance of their head teachers. The results of the head teachers’ responses revealed that the performance of their District Educational Administrators was average and for the performance efficiency of the head teachers, researcher constructed the rating scales on seven parameters of management likely academic management, personnel management, financial management, infra-structure management, linkage and interface, student’s services, and managerial excellence. Results of percentages, means, and graphical presentation on different parameters of management showed that there was an obvious difference in head teachers and teachers’ responses and head teachers probably were overestimating their efficiency; but teachers evaluated that they were performing averagely on majority statements. Results of t-test showed that there was no significance difference in the responses of rural and urban teachers but significant difference in male and female teachers’ responses showed that female head teachers were performing their responsibilities better than male head teachers in public sector schools. When efficiency of the head teachers on different parameters of management were analysed it was concluded that their efficiency on academic and personnel management was average and on financial management and on managerial excellence was highly above of average level but on others parameters like infra-structure management, linkage and interface and on students services was above of average level on most statements but highly above of average on some statements. Hence there is need to improve the working efficiency in academic management and personnel management.Keywords: educational administration, educational management, parameters of management, education
Procedia PDF Downloads 3261893 Simulation on Influence of Environmental Conditions on Part Distortion in Fused Deposition Modelling
Authors: Anto Antony Samy, Atefeh Golbang, Edward Archer, Alistair McIlhagger
Abstract:
Fused deposition modelling (FDM) is one of the additive manufacturing techniques that has become highly attractive in the industrial and academic sectors. However, parts fabricated through FDM are highly susceptible to geometrical defects such as warpage, shrinkage, and delamination that can severely affect their function. Among the thermoplastic polymer feedstock for FDM, semi-crystalline polymers are highly prone to part distortion due to polymer crystallization. In this study, the influence of FDM processing conditions such as chamber temperature and print bed temperature on the induced thermal residual stress and resulting warpage are investigated using the 3D transient thermal model for a semi-crystalline polymer. The thermo-mechanical properties and the viscoelasticity of the polymer, as well as the crystallization physics, which considers the crystallinity of the polymer, are coupled with the evolving temperature gradient of the print model. From the results, it was observed that increasing the chamber temperature from 25°C to 75°C lead to a decrease of 1.5% residual stress, while decreasing bed temperature from 100°C to 60°C, resulted in a 33% increase in residual stress and a significant rise of 138% in warpage. The simulated warpage data is validated by comparing it with the measured warpage values of the samples using 3D scanning.Keywords: finite element analysis, fused deposition modelling, residual stress, warpage
Procedia PDF Downloads 1751892 Challenges of Climate Change on Agricultural Productivity in Sub-Saharan Africa
Authors: Mohammed Sale Abubakar, Kabir Omar, Mohammed Umar Abba
Abstract:
The effects of climate change continue to ravage globe upsetting or even overturning the entire communities in its wake. It is therefore on the front burner of most global issues affecting the world today. Hardly any field of endeavor has escaped the manifestation of its effects. The effects of climate change on agricultural productivity calls for intense study because of the nexus between agriculture, global food security and provision of employment for the teaming population in sub-saharan Africa. This paper examines current challenges of climate change on agricultural productivity in this region. This challenge indicated that both long and short-term change in climate bring unpleasant repercussion on agricultural productivity as they manifest in the vulnerability of industrial work force. The paper also focused on the impact of agriculture and bio-environmental engineering as a separate entity that will help to fight these major challenges facing humanity currently associated with negative effects of climate change such as scarcity of water, declining agricultural yields, desert encroachment, and damage of coastal structures. Finally, a suggestion was put forward as an effort that should be directed towards mitigating the negative effects of climate change on our environment.Keywords: climate change mitigation, desert encroachment, environment, global food security, greenhouse gases (GHGs)
Procedia PDF Downloads 3451891 One-off Separation of Multiple Types of Oil-In-Water Emulsions With Surface-Engineered Graphene-Based Multilevel Structure Materials
Authors: Han Longxiang
Abstract:
In the process of treating industrial oily wastewater with complex components, the traditional treatment methods (flotation, coagulation, microwave heating, etc.) often produce high operating costs, secondary pollution, and other problems. In order to solve these problems, the materials with high flux and stability applied to surfactant-stabilized emulsions separation have gained huge attention in the treatment of oily wastewater. Nevertheless, four stable oil-in-water emulsions can be formed due to different surfactants (surfactant-free, anionic surfactant, cationic surfactant, and non-ionic surfactant), and the previous advanced materials can only separate one or several of them, cannot effectively separate in one step. Herein, a facile synthesis method of graphene-based multilevel filter materials (GMFM) which can efficiently separate the oil-in-water emulsions stabilized with different surfactants only through its gravity. The prepared materials with high stability of 20 cycles show a high flux of ~ 5000 L m-2 h-1 with a high separation efficiency of > 99.9 %. GMFM can effectively separate the emulsion stabilized by mixed surfactants and oily wastewater from factories. The results indicate that the GMFM have a wide range of applications in oil-in-water emulsions separation in industry and environmental science.Keywords: emulsion, filtration, graphene, one-step
Procedia PDF Downloads 831890 Stackelberg Security Game for Optimizing Security of Federated Internet of Things Platform Instances
Authors: Violeta Damjanovic-Behrendt
Abstract:
This paper presents an approach for optimal cyber security decisions to protect instances of a federated Internet of Things (IoT) platform in the cloud. The presented solution implements the repeated Stackelberg Security Game (SSG) and a model called Stochastic Human behaviour model with AttRactiveness and Probability weighting (SHARP). SHARP employs the Subjective Utility Quantal Response (SUQR) for formulating a subjective utility function, which is based on the evaluations of alternative solutions during decision-making. We augment the repeated SSG (including SHARP and SUQR) with a reinforced learning algorithm called Naïve Q-Learning. Naïve Q-Learning belongs to the category of active and model-free Machine Learning (ML) techniques in which the agent (either the defender or the attacker) attempts to find an optimal security solution. In this way, we combine GT and ML algorithms for discovering optimal cyber security policies. The proposed security optimization components will be validated in a collaborative cloud platform that is based on the Industrial Internet Reference Architecture (IIRA) and its recently published security model.Keywords: security, internet of things, cloud computing, stackelberg game, machine learning, naive q-learning
Procedia PDF Downloads 3451889 Isolation and Characterization of Anti-melanoma (Skin Cancer) Compounds from Corchorus olitorius .L
Authors: Peramachi Sathiyamoorthy, Jacop Gopas, Avi Golan Goldhirsh
Abstract:
Corchorus olitorius is a leafy vegetable and an industrial crop. The herb has antioxidant, anti inflammatory, and anti-cancer properties. To assay the pharmaceutical properties, aqueous extracts of leaves and seeds from C. olitorius were tested against drug resistant melanoma cell line. The test showed LC50 of the extract was 0.08µg/ml. Aqueous seed extract exhibited higher melanoma inhibiting activity than leaf extract. Dialysis of seed extract showed that the active compound is less than 12 KDa. The compound with <3 KDa MW separated by microconcentration of seed extract showed 70.5 % inhibition of melanoma cell growth. Among the two fractions obtained by Gel filtration with G10 column, the first fraction at 1:2000 dilutions exhibited 100% inhibition of melanoma growth. The compound with Rf value 0.86 (MA4) isolated by TLC separation showed about 98% cytotoxicity against melanoma at 1: 1000 dilutions. Furthermore, HPLC separation of MA4 compound with Superdex 75 column resulted in 4 compounds. Out of 4, one compound showed melanoma inhibition. The active compound is identified by reagent methods as Strophanthidin. Further toxicological and clinical studies will lead to the development of a potential drug to treat drug resistant melanoma.Keywords: corchorus olitorius, melanoma, drug development, strophanthidin
Procedia PDF Downloads 1241888 An Empirical Study of the Impacts of Big Data on Firm Performance
Authors: Thuan Nguyen
Abstract:
In the present time, data to a data-driven knowledge-based economy is the same as oil to the industrial age hundreds of years ago. Data is everywhere in vast volumes! Big data analytics is expected to help firms not only efficiently improve performance but also completely transform how they should run their business. However, employing the emergent technology successfully is not easy, and assessing the roles of big data in improving firm performance is even much harder. There was a lack of studies that have examined the impacts of big data analytics on organizational performance. This study aimed to fill the gap. The present study suggested using firms’ intellectual capital as a proxy for big data in evaluating its impact on organizational performance. The present study employed the Value Added Intellectual Coefficient method to measure firm intellectual capital, via its three main components: human capital efficiency, structural capital efficiency, and capital employed efficiency, and then used the structural equation modeling technique to model the data and test the models. The financial fundamental and market data of 100 randomly selected publicly listed firms were collected. The results of the tests showed that only human capital efficiency had a significant positive impact on firm profitability, which highlighted the prominent human role in the impact of big data technology.Keywords: big data, big data analytics, intellectual capital, organizational performance, value added intellectual coefficient
Procedia PDF Downloads 2311887 E-Government Development in Nigeria, 'Bank Verification No': An Anti-Corruption Tool
Authors: Ernest C. Nwadinobi, Amanda Peart, Carl Adams
Abstract:
The leading countries like the USA, UK and some of the European countries have moved their focus away from just developing the e-government platform towards just the electronic services which aim at providing access to information to its citizens or customers, but they have gone to make significant backroom changes that can accommodate this electronic service being provided to its customers or citizens. E-government has moved from just providing electronic information to citizens and customers alike to serving their needs. In developing countries like Nigeria, the enablement of e-government is being used as an anti-corruption tool. The introduction of the Bank verification number (BVN) scheme by the Central Bank of Nigeria, has helped the government in not just saving money but also protecting customer’s transaction and enhancing confidence in the banking sector. This has helped curtail the high rate of cyber and financial crime that has been part of the system. The use of BVN as an anti-corruption tool in Nigeria came at a time there was need for openness, accountability, and discipline, after years of robbing the treasury and recklessness in handling finances. As there has not been a defined method for measuring the strength or success of e-government development, in this case BVN, in Nigeria, progress will remain at the same level. The implementation strategy of the BVN in Nigeria has mostly been a quick fix, quick win solution. In fact, there is little or no indication to show evidence of a framework for e-government. Like other leading countries, there is the need for proper implementation of strategy and framework especially towards a customer orientated process, which will accommodate every administrative body of the government institution including private business rather than focusing on a non-flexible organisational structure. The development of e-government must have a strategy and framework for it to work, and this strategy must enclose every public administration and will not be limited to any individual bodies or organization. A defined framework or monitoring method must be put in place to help evaluate and benchmark government development in e-government. This framework must follow the same concept or principles. In censorious analyses of the existing methods, this paper will denote areas that must be included in the existing approach to be able to channel e-government development towards its defined strategic objectives.Keywords: Bank Verification No (BVN), quick-fix, anti-corruption, quick-win
Procedia PDF Downloads 1511886 The Impact of Gold Mining on Disability: Experiences from the Obuasi Municipal Area
Authors: Mavis Yaa Konadu Agyemang
Abstract:
Despite provisions to uphold and safeguard the rights of persons with disability in Ghana, there is evidence that they still encounter several challenges which limit their full and effective involvement in mainstream society, including the gold mining sector. The study sought to explore how persons with physical disability (PWPDs) experience gold mining in the Obuasi Municipal Area. A qualitative research design was used to discover and understand the experiences of PWPDs regarding mining. The purposive sampling technique was used to select five key informants for the study with the age range of (24-52 years) while snowball sampling aided the selection of 16 persons with various forms of physical disability with the age range of (24-60 years). In-depth interviews were used to gather data. The interviews lasted from forty-five minutes to an hour. In relation to the setting, the interviews of thirteen (13) of the participants with disability were done in their houses, two (2) were done on the phone, and one (1) was done in the office. Whereas the interviews of the five (5) key informants were all done in their offices. Data were analyzed using Creswell’s (2009) concept of thematic analysis. The findings suggest that even though land degradation affected everyone in the area, persons with mobility and visual impairment experienced many difficulties trekking the undulating land for long distances in search of arable land. Also, although mining activities are mostly labour-intensive, PWPDs were not employed even in areas where they could work. Further, the cost of items, in general, was high, affecting PWPDs more due to their economic immobility and paying for other sources of water due to land degradation and water pollution. The study also discovered that the peculiar conditions of PWPDs were not factored into compensation payments, and neither were females with physical disability engaged in compensation negotiations. Also, although some of the infrastructure provided by the gold mining companies in the area was physically accessible to some extent, it was not accessible in terms of information delivery. There is a need to educate the public on the effects of mining on PWPDs, their needs as well as disability issues in general. The Minerals and Mining Act (703) should be amended to include provisions that would consider the peculiar needs of PWPDs in compensation payment.Keywords: mining, resettlement, compensation, environmental, social, disability
Procedia PDF Downloads 461885 IT Investment Decision Making: Case Studies on the Implementation of Contactless Payments in Commercial Banks of Kazakhstan
Authors: Symbat Moldabekova
Abstract:
This research explores the practice of decision-making in commercial banks in Kazakhstan. It focuses on recent technologies, such as contactless payments and QR code, and uses interviews with bank executives and industry practitioners to gain an understanding of how decisions are made and the role of financial assessment methods. The aim of the research is (1) to study the importance of financial techniques to evaluate IT investments; (2) to understand the role of different expert groups; (3) to explore how market trends and industry features affect decisions on IT; (4) to build a model that defines the real practice of decision-making on IT in commercial banks in Kazakhstan. The theoretical framework suggests that decision-making on IT is a socially constructed process, where actor groups with different background interact and negotiate with each other to develop a shared understanding of IT and to make more effective decisions. Theory and observations suggest that the more parties involved in the process of decision-making, the higher the possibility of disagreements between them. As each actor group has their views on the rational decision on an IT project, it is worth exploring how the final decision is made in practice. Initial findings show that the financial assessment methods are used as a guideline and do not play a big role in the final decision. The commercial banks of Kazakhstan tend to study experience of neighboring countries before adopting innovation. Implementing contactless payments is widely regarded as pinnacle success factor due to increasing competition in the market. First-to-market innovations are considered as priorities therefore, such decisions can be made with exemption of some certain actor groups from the process. Customers play significant role and they participate in testing demo versions of the products before bringing innovation to the market. The study will identify the viewpoints of actors in the banking sector on a rational decision, and the ways decision-makers from a variety of disciplines interact with each other in order to make a decision on IT in retail banks.Keywords: actor groups, decision making, technology investment, retail banks
Procedia PDF Downloads 1141884 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District
Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá
Abstract:
In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.Keywords: compliance costs, SAF-T accounting, SME, Portugal
Procedia PDF Downloads 701883 The Model of Learning Centre on OTOP Production Process Based on Sufficiency Economic Philosophy for Sustainable Life Quality
Authors: Napasri Suwanajote
Abstract:
The purposes of this research were to analyse and evaluate successful factors in OTOP production process for the developing of learning centre on OTOP production process based on Sufficiency Economic Philosophy for sustainable life quality. The research has been designed as a qualitative study to gather information from 30 OTOP producers in Bangkontee District, Samudsongkram Province. They were all interviewed on 3 main parts. Part 1 was about the production process including 1) production 2) product development 3) the community strength 4) marketing possibility and 5) product quality. Part 2 evaluated appropriate successful factors including 1) the analysis of the successful factors 2) evaluate the strategy based on Sufficiency Economic Philosophy and 3) the model of learning centre on OTOP production process based on Sufficiency Economic Philosophy for sustainable life quality. The results showed that the production did not affect the environment with potential in continuing standard quality production. They used the raw materials in the country. On the aspect of product and community strength in the past 1 year, it was found that there was no appropriate packaging showing product identity according to global market standard. They needed the training on packaging especially for food and drink products. On the aspect of product quality and product specification, it was found that the products were certified by the local OTOP standard. There should be a responsible organization to help the uncertified producers pass the standard. However, there was a problem on food contamination which was hazardous to the consumers. The producers should cooperate with the government sector or educational institutes involving with food processing to reach FDA standard. The results from small group discussion showed that the community expected high education and better standard living. Some problems reported by the community included informal debt and drugs in the community. There were 8 steps in developing the model of learning centre on OTOP production process based on Sufficiency Economic Philosophy for sustainable life quality.Keywords: production process, OTOP, sufficiency economic philosophy, marketing management
Procedia PDF Downloads 2241882 Numerical Study of Rayleight Number and Eccentricity Effect on Free Convection Fluid Flow and Heat Transfer of Annulus
Authors: Ali Reza Tahavvor‚ Saeed Hosseini, Behnam Amiri
Abstract:
Concentric and eccentric annulus is used frequently in technical and industrial applications such as nuclear reactors, thermal storage system and etc. In this paper, computational fluid dynamics (CFD) is used to investigate two dimensional free convection of laminar flow in annulus with isotherm cylinders surface and cooler inner surface. Problem studied in thirty different cases. Due to natural convection continuity and momentum equations are coupled and must be solved simultaneously. Finite volume method is used for solving governing equations. The purpose was to obtain the eccentricity effect on Nusselt number in different Rayleight numbers, so streamlines and temperature fields must be determined. Results shown that the highest Nusselt number values occurs in degree of eccentricity equal to 0.5 upward for inner cylinder and degree of eccentricity equal to 0.3 upward for outer cylinder. Side eccentricity reduces the outer cylinder Nusselt number but increases inner cylinder Nusselt number. The trend in variation of Nusselt number with respect to eccentricity remain similar in different Rayleight numbers. Correlations are included to calculate the Nusselt number of the cylinders.Keywords: natural convection, concentric, eccentric, Nusselt number, annulus
Procedia PDF Downloads 3561881 Textile Firms Response to the Restriction of Nonylphenol and Its Ethoxylates: Looking from the Perspectives of Attitude and the Perceptions of Technical and Organizational Adaptabilities, Risks, Benefits, and Barriers
Authors: Hien T. T. Ho, Tsunemi Watanabe
Abstract:
The regulatory and market pressures on the restriction of nonylphenol and its ethoxylates in textile articles have confronted the textile manufacturers, particularly those in developing countries. This study aimed to examine the tentative behavior of the textile manufacturers in Vietnam from the perspectives of attitude and the perceptions of technical and organizational adaptabilities, risks, benefits, and barriers. Personal interviews were conducted with five technical specialists from four textile firms and one chemical supplier. The environmental regulatory and market situations regarding the chemical use in Vietnam were also described. The findings revealed two main opposing trends of chemical substitution depending on the market orientation of firms that governed the patterns of risk and benefit perception. The indirect influence of perceived adaptabilities on firm tentative behavior through perceived risks was elucidated, which initiated a conceptual model of firm’s behavior combining the organizational-based and the rational-based relationships. The intermediary role of non-governmental textile and garment industrial/ trade associations is highlighted to strengthen private firm’s informative capacity.Keywords: firm behavior, institutional analysis, organizational adaptation, technical adaptation
Procedia PDF Downloads 1581880 Disparity in New Born Care Practices Reducing in Uttar Pradesh: Evidences from NFHS and DLHS
Authors: Gudakesh Yadav
Abstract:
Utter Pradesh, which is one of the largest states of India with unequal distribution of resources and different socioeconomic and cultural characteristics, level of different new born health care indicators varies a lot from one district to another district. State shared more than 21 percent of total live births of India; whereas, it accounts for 28 percent of total infant deaths of the country, with the 53 per thousand infant mortality rate. The present paper attempts to examine tempo-spatial changes in new born care practices during NFHS-1 to NFHS-3 and DLHS-2 to DLHS-3 in Uttar Pradesh and different regions. Descriptive statistics, rate-ratios, concentration index, multivariate and decomposition analysis has been used for the study. Findings of the study reveal that new born care practices have improved over the time in the state and across all the regions because of giving more emphasis on venerable groups like poor, rural, less educated mothers and scheduled caste & tribes but still it did not achieve the desired successes. Regional analysis of third rounds of DLHS shows that, coverage of intuitional delivery was the lowest in the central region. Performance of the southern region was the lowest in terms of initiation of breastfeeding, keeping baby warm and dry after the birth. The study calls for proper follow up of new born children to accelerate new born and child health care service and prioritises increasing antenatal check-ups and institutional delivery, which helps to improve level of other new born care services. At the policy level there is need to reach venerable groups like scheduled caste and tribes, poor and uneducated, and new mother especially in rural areas. High focused district should be allocated for better implementation of new born care promotion programme in low performing districts. Partnership with the private sector health professional is necessary to reach the every part of population.Keywords: decomposition, inequality, initiation of breastfeeding, institutional delivery
Procedia PDF Downloads 2251879 Forecast of Polyethylene Properties in the Gas Phase Polymerization Aided by Neural Network
Authors: Nasrin Bakhshizadeh, Ashkan Forootan
Abstract:
A major problem that affects the quality control of polymer in the industrial polymerization is the lack of suitable on-line measurement tools to evaluate the properties of the polymer such as melt and density indices. Controlling the polymerization in ordinary method is performed manually by taking samples, measuring the quality of polymer in the lab and registry of results. This method is highly time consuming and leads to producing large number of incompatible products. An online application for estimating melt index and density proposed in this study is a neural network based on the input-output data of the polyethylene production plant. Temperature, the level of reactors' bed, the intensity of ethylene mass flow, hydrogen and butene-1, the molar concentration of ethylene, hydrogen and butene-1 are used for the process to establish the neural model. The neural network is taught based on the actual operational data and back-propagation and Levenberg-Marquart techniques. The simulated results indicate that the neural network process model established with three layers (one hidden layer) for forecasting the density and the four layers for the melt index is able to successfully predict those quality properties.Keywords: polyethylene, polymerization, density, melt index, neural network
Procedia PDF Downloads 1361878 Optimization of Pressure in Deep Drawing Process
Authors: Ajay Kumar Choubey, Geeta Agnihotri, C. Sasikumar, Rashmi Dwivedi
Abstract:
Deep-drawing operations are performed widely in industrial applications. It is very important for efficiency to achieve parts with no or minimum defects. Deep drawn parts are used in high performance, high strength and high reliability applications where tension, stress, load and human safety are critical considerations. Wrinkling is a kind of defect caused by stresses in the flange part of the blank during metal forming operations. To avoid wrinkling appropriate blank-holder pressure/force or drawbead can be applied. Now-a-day computer simulation plays a vital role in the field of manufacturing process. So computer simulation of manufacturing has much advantage over previous conventional process i.e. mass production, good quality of product, fast working etc. In this study, a two dimensional elasto-plastic Finite Element (F.E.) model for Mild Steel material blank has been developed to study the behavior of the flange wrinkling and deep drawing parameters under different Blank-Holder Pressure (B.H.P.). For this, commercially available Finite Element software ANSYS 14 has been used in this study. Simulation results are critically studied and salient conclusions have been drawn.Keywords: ANSYS, deep drawing, BHP, finite element simulation, wrinkling
Procedia PDF Downloads 4451877 Risk Management Strategy for Protecting Cultural Heritage: Case Study of the Institute of Egypt
Authors: Amany A. Ragheb, Ghada Ragheb, Abd ElRahman A.
Abstract:
Egypt has a countless heritage of mansions, castles, cities, towns, villages, industrial and manufacturing sites. This richness of heritage provides endless and matchless prospects for culture. Despite being famous worldwide, Egypt’s heritage still is in constant need of protection. Political conflicts and religious revolutions form a direct threat to buildings in various areas, historic, archaeological sites, and religious monuments. Egypt has witnessed two revolutions in less than 60 years; both had an impact on its architectural heritage. In this paper, the authors aim to review legal and policy framework to protect the cultural heritage and present the risk management strategy for cultural heritage in conflict. Through a review of selected international models of devastated architectural heritage in conflict zones and highlighting some of their changes, we can learn from the experiences of other countries to assist towards the development of a methodology to halt the plundering of architectural heritage. Finally, the paper makes an effort to enhance the formulation of a risk management strategy for protection and conservation of cultural heritage, through which to end the plundering of Egypt’s architectural legacy in the Egyptian community (revolutions, 1952 and 2011); and by presenting to its surrounding community the benefits derived from maintaining it.Keywords: cultural heritage, legal regulation, risk management, preservation
Procedia PDF Downloads 3871876 Social Protection Reforms in Indonesia: Towards a Life Cycle Based Social Protection System
Authors: Dyah Larasati, Karishma Alize Huda, Sri Kusumastuti Rahayu, Martin Daniel Siyaranamual
Abstract:
Indonesia continues to reform its social protection system to provide the needed protection for its citizen. Indonesia Social Protection consisted of social assistance programs (non-contributory/tax-financed) specifically targeted for the poor and at-risk and social security/insurance program (contributory system). The social assistance programs have mostly been implemented since 1998. The national health insurance has been implemented since 2014 and the employment social insurance since 2015. One major reform implemented has been improving the targeting performance of its major social assistance portfolios including (1) Food Assistance for the poor families (Rastra and BPNT/noncash foods assistance); (2) Education Assistance for poor children; (3) Conditional Cash Transfer for poor families (PKH); and (4) Subsidized beneficiaries of National Health Insurance (JKN-PBI) for the poor and at-risk individuals. For the Social Insurance (through BPJS Employment program), several initiatives have been implemented to expand the program contributing members, although it mostly benefits the formal sector workers. However, major gaps still exist especially for the emerging middle-income groups who typically work at the informal sectors. They have yet to get the protection needed to sustain their social and economic growth. Since 2017, TNP2K (the National Team for Poverty Reduction) under the Vice President office has led the social protection discourse as the government understands the need to address vulnerabilities across the lifecycle and prioritize support to the most at-risk population particularly the elderly, young children and people with disabilities. Discussion and advocacy to recommend for more investment is continuing in order for the government to establish a comprehensive social protection system in the near future (2020-2024) that protects children through an inclusive child benefit program; build a system to benefit more working-age adults (including individuals with disabilities) and a three-tier elderly protection as they reach 65 years.Keywords: poverty reduction, social assistance, social insurance, social protection
Procedia PDF Downloads 1691875 Effective Solvents for Proteins Recovery from Microalgae
Authors: Win Nee Phong, Tau Chuan Ling, Pau Loke Show
Abstract:
From an industrial perspective, the exploitation of microalgae for protein source is of great economical and commercial interest due to numerous attractive characteristics. Nonetheless, the release of protein from microalgae is limited by the multiple layers of the rigid thick cell wall that generally contain a large proportion of cellulose. Thus an efficient cell disruption process is required to rupture the cell wall. The conventional downstream processing methods which typically involve several unit operational steps such as disruption, isolation, extraction, concentration and purification are energy-intensive and costly. To reduce the overall cost and establish a feasible technology for the success of the large-scale production, microalgal industry today demands a more cost-effective and eco-friendly technique in downstream processing. One of the main challenges to extract the proteins from microalgae is the presence of rigid cell wall. This study aims to provide some guidance on the selection of the efficient solvent to facilitate the proteins released during the cell disruption process. The effects of solvent types such as methanol, ethanol, 1-propanol and water in rupturing the microalgae cell wall were studied. It is interesting to know that water is the most effective solvent to recover proteins from microalgae and the cost is cheapest among all other solvents.Keywords: green, microalgae, protein, solvents
Procedia PDF Downloads 2481874 A Comparative Analysis of Global Minimum Variance and Naïve Portfolios: Performance across Stock Market Indices and Selected Economic Regimes Using Various Risk-Return Metrics
Authors: Lynmar M. Didal, Ramises G. Manzano Jr., Jacque Bon-Isaac C. Aboy
Abstract:
This study analyzes the performance of global minimum variance and naive portfolios across different economic periods, using monthly stock returns from the Philippine Stock Exchange Index (PSEI), S&P 500, and Dow Jones Industrial Average (DOW). The performance is evaluated through the Sharpe ratio, Sortino ratio, Jensen’s Alpha, Treynor ratio, and Information ratio. Additionally, the study investigates the impact of short selling on portfolio performance. Six-time periods are defined for analysis, encompassing events such as the global financial crisis and the COVID-19 pandemic. Findings indicate that the Naive portfolio generally outperforms the GMV portfolio in the S&P 500, signifying higher returns with increased volatility. Conversely, in the PSEI and DOW, the GMV portfolio shows more efficient risk-adjusted returns. Short selling significantly impacts the GMV portfolio during mid-GFC and mid-COVID periods. The study offers insights for investors, suggesting the Naive portfolio for higher risk tolerance and the GMV portfolio as a conservative alternative.Keywords: portfolio performance, global minimum variance, naïve portfolio, risk-adjusted metrics, short-selling
Procedia PDF Downloads 821873 The Price of Knowledge in the Times of Commodification of Higher Education: A Case Study on the Changing Face of Education
Authors: Joanna Peksa, Faith Dillon-Lee
Abstract:
Current developments in the Western economies have turned some universities into corporate institutions driven by practices of production and commodity. Academia is increasingly becoming integrated into national economies as a result of students paying fees and is consequently using business practices in student retention and engagement. With these changes, pedagogy status as a priority within the institution has been changing in light of these new demands. New strategies have blurred the boundaries that separate a student from a client. This led to a change of the dynamic, disrupting the traditional idea of the knowledge market, and emphasizing the corporate aspect of universities. In some cases, where students are seen primarily as a customer, the purpose of academia is no longer to educate but sell a commodity and retain fee-paying students. This paper considers opposing viewpoints on the commodification of higher education, reflecting on the reality of maintaining a pedagogic grounding in an increasingly commercialized sector. By analysing a case study of the Student Success Festival, an event that involved academic and marketing teams, the differences are considered between the respective visions of the pedagogic arm of the university and the corporate. This study argues that the initial concept of the event, based on the principles of gamification, independent learning, and cognitive criticality, was more clearly linked to a grounded pedagogic approach. However, when liaising with the marketing team in a crucial step in the creative process, it became apparent that these principles were not considered a priority in terms of their remit. While the study acknowledges in the power of pedagogy, the findings show that a pact of concord is necessary between different stakeholders in order for students to benefit fully from their learning experience. Nevertheless, while issues of power prevail and whenever power is unevenly distributed, reaching a consensus becomes increasingly challenging and further research should closely monitor the developments in pedagogy in the UK higher education.Keywords: economic pressure, commodification, pedagogy, gamification, public service, marketization
Procedia PDF Downloads 1211872 Evaluation of the Integration of a Direct Reduction Process into an Existing Steel Mill
Authors: Nils Mueller, Gregor Herz, Erik Reichelt, Matthias Jahn
Abstract:
In the context of climate change, the reduction of greenhouse gas emissions in all economic sectors is considered to be an important factor in order to meet the demands of a sustainable energy system. The steel industry as one of the large industrial CO₂ emitters is currently highly dependent on fossil resources. In order to reduce coke consumption and thereby CO₂ emissions while still being able to further utilize existing blast furnaces, the possibility of including a direct reduction process (DRP) into a fully integrated steel mill was investigated. Therefore, a blast furnace model, derived from literature data and implemented in Aspen Plus, was used to analyze the impact of DRI in the blast furnace process. Furthermore, a state-of-the-art DRP was modeled to investigate the possibility of substituting the reducing agent natural gas with hydrogen. A sensitivity analysis was carried out in order to find the boundary percentage of hydrogen as a reducing agent without penalty to the DRI quality. Lastly, the two modeled process steps were combined to form a route of producing pig iron. By varying boundary conditions of the DRP while recording the CO₂ emissions of the two process steps, the overall potential for the reduction of CO₂ emissions was estimated. Within the simulated range, a maximum reduction of CO₂ emissions of 23.5% relative to typical emissions of a blast furnace could be determined.Keywords: blast furnace, CO₂ mitigation, DRI, hydrogen
Procedia PDF Downloads 276