Search results for: accounting practitioners
1227 Role of Biotechnology to Reduce Climate-Induced Impacts
Authors: Sandani Muthukumarana, Pavithra Rathnasiri
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Climate change is one of the greatest challenges our generation faces, but by embracing biotechnology, we can turn this challenge into an opportunity to grow the economy. Biotechnology provides the sector with a range of solutions that help mitigate the effects of global warming. However, research efforts on investigating the potential and challenges for further utilization of biotechnology to mitigate climate change impacts are still lacking. To address this issue, existing context over the use of biotechnology for climate change mitigation, potential applications, practices being used, and challenges that exist need to be investigated to provide a broader understanding for future researchers and practitioners. This paper, therefore, reviews the existing literature addressing these perspectives to facilitate the application of biotechnology in mitigating hazards arising from climate change.Keywords: climate change, impacts, biotechnology, solutions
Procedia PDF Downloads 921226 Assessment of Investment Programs in Agriculture in Georgia
Authors: M. Chavleishvili
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The paper presents the analysis of the current situation of agricultural development in Georgia. The investment environment that supports development of the agricultural sector is evaluated and the key priorities are identified. The analysis of the projects already implemented with state and EU support, as well as those that are being currently implemented is presented. The policy and the programs supporting development of agricultural sector are analyzed. Based on an analysis of the evaluations of experts and the primary accounting documents, the outcomes of investment programs, their advantages and disadvantages, are studied. Through identifying investment programs in the agricultural sector of Georgia, corresponding conclusions are made, based on which some recommendations are developed.Keywords: agriculture, investments, investment programs, projects
Procedia PDF Downloads 3691225 Identification of Service Quality Determinants in the Hotel Sector - A Conceptual Review
Authors: Asem M. Othman
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The expansion of the hospitality industry is unmistakable. Services, by nature, are intangible. Hence, service quality, in general, is a complicated process to be measured and evaluated. Hotels, as a service sector and part of the hospitality industry, are growing rapidly. This research paper was carried out to identify the quality determinants that may affect hotel guests’ service quality perception. In this research paper, each quality determinant will be discussed, illustrated, and justified thoroughly via a systematic literature review. The purpose of this paper is to set the stage to measure the significant influence of the service quality determinants on guest satisfaction. The knowledge produced from this study will assist practitioners and/or hotel service providers to imply into their policies.Keywords: service quality, hotel service, quality management, quality determinants
Procedia PDF Downloads 2741224 Recessionary Tales: An Investigation into How Children with Intellectual Disability, and Their Families Experience the Current Economic Downturn
Authors: S. Flynn
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This paper offers a focused commentary on the impact of the current economic downturn on children with ID (intellectual disability), and their families, in the Republic of Ireland. It will examine the practical challenges, serious concerns, and trends in the field of disability with specific regard to the impact of the economic downturn in the Irish context. This includes the impact of cutbacks to services and supports, and the erosion of possibilities for life progression for children with ID as evident within the existing body of research. This focused commentary on core and seminal literature, policy and research will then be used to provide a discussion on what are the core points of learning for policy makers, researchers, practitioners and society as whole.Keywords: children, disability, economic, recession
Procedia PDF Downloads 3111223 Challenges in Employment and Adjustment of Academic Expatriates Based in Higher Education Institutions in the KwaZulu-Natal Province, South Africa
Authors: Thulile Ndou
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The purpose of this study was to examine the challenges encountered in the mediation of attracting and recruiting academic expatriates who in turn encounter their own obstacles in adjusting into and settling in their host country, host academic institutions and host communities. The none-existence of literature on attraction, placement and management of academic expatriates in the South African context has been acknowledged. Moreover, Higher Education Institutions in South Africa have voiced concerns relating to delayed and prolonged recruitment and selection processes experienced in the employment process of academic expatriates. Once employed, academic expatriates should be supported and acquainted with the surroundings, the local communities as well as be assisted to establish working relations with colleagues in order to facilitate their adjustment and integration process. Hence, an employer should play a critical role in facilitating the adjustment of academic expatriates. This mixed methods study was located in four Higher Education Institutions based in the KwaZulu-Natal province, in South Africa. The explanatory sequential design approach was deployed in the study. The merits of this approach were chiefly that it employed both the quantitative and qualitative techniques of inquiry. Therefore, the study examined and interrogated its subject from a multiplicity of quantitative and qualitative vantage points, yielding a much more enriched and enriching illumination. Mixing the strengths of both the quantitative and the qualitative techniques delivered much more durable articulation and understanding of the subject. A 5-point Likert scale questionnaire was used to collect quantitative data relating to interaction adjustment, general adjustment and work adjustment from academic expatriates. One hundred and forty two (142) academic expatriates participated in the quantitative study. Qualitative data relating to employment process and support offered to academic expatriates was collected through a structured questionnaire and semi-structured interviews. A total of 48 respondents; including, line managers, human resources practitioners, and academic expatriates participated in the qualitative study. The Independent T-test, ANOVA and Descriptive Statistics were performed to analyse, interpret and make meaning of quantitative data and thematic analysis was used to analyse qualitative data. The qualitative results revealed that academic talent is sourced from outside the borders of the country because of the academic skills shortage in almost all academic disciplines especially in the disciplines associated with Science, Engineering and Accounting. However, delays in work permit application process made it difficult to finalise the recruitment and selection process on time. Furthermore, the quantitative results revealed that academic expatriates experience general and interaction adjustment challenges associated with the use of local language and understanding of local culture. However, female academic expatriates were found to be better adjusted in the two areas as compared to male academic expatriates. Moreover, significant mean differences were found between institutions suggesting that academic expatriates based in rural areas experienced adjustment challenges differently from the academic expatriates based in urban areas. The study gestured to the need for policy revisions in the area of immigration, human resources and academic administration.Keywords: academic expatriates, recruitment and selection, interaction and general adjustment, work adjustment
Procedia PDF Downloads 3081222 Working Improvement of Modern Finance in Millennium World
Authors: Saeed Mohammadirad
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Financing activities involve long-term liabilities, stockholders' equity (or owner's equity), and changes to short-term borrowings. Finance is very important for every business activities. To perform the finance we have to follow the accounting languages bases on the nature of the business. If all are one package in the software, it is easy to handle, monitor, control, plan, organize, direct and budget the finance. Let us make a challenge in the computer software for the whole finance packages of every business related activities. In this article, it mentioned about the finance functions in the various levels of the business activities and how it should be maintained properly to avoid the unethical events.Keywords: financing activities, business activities, computer software, unethical events
Procedia PDF Downloads 3561221 A Review on Applications of Experts Systems in Medical Sciences
Authors: D. K. Sreekantha, T. M. Girish, R. H. Fattepur
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In this article, we have given an overview of medical expert systems, which can be used for the developed of physicians in making decisions such as appropriate, prognostic, and therapeutic decisions which help to organize, store, and gives appropriate medical knowledge needed by physicians and practitioners during medical operations or further treatment. If they support the studies by using these systems, advanced tools in medicine will be developed in the future. New trends in the methodology of development of medical expert systems have also been discussed in this paper. So Authors would like to develop an innovative IT based solution to help doctors in rural areas to gain expertise in Medical Science for treating patients. This paper aims to survey the Soft Computing techniques in treating patient’s problems used throughout the world.Keywords: expert system, fuzzy logic, knowledge base, soft computing, epilepsy
Procedia PDF Downloads 2551220 Data Mining in Healthcare for Predictive Analytics
Authors: Ruzanna Muradyan
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Medical data mining is a crucial field in contemporary healthcare that offers cutting-edge tactics with enormous potential to transform patient care. This abstract examines how sophisticated data mining techniques could transform the healthcare industry, with a special focus on how they might improve patient outcomes. Healthcare data repositories have dynamically evolved, producing a rich tapestry of different, multi-dimensional information that includes genetic profiles, lifestyle markers, electronic health records, and more. By utilizing data mining techniques inside this vast library, a variety of prospects for precision medicine, predictive analytics, and insight production become visible. Predictive modeling for illness prediction, risk stratification, and therapy efficacy evaluations are important points of focus. Healthcare providers may use this abundance of data to tailor treatment plans, identify high-risk patient populations, and forecast disease trajectories by applying machine learning algorithms and predictive analytics. Better patient outcomes, more efficient use of resources, and early treatments are made possible by this proactive strategy. Furthermore, data mining techniques act as catalysts to reveal complex relationships between apparently unrelated data pieces, providing enhanced insights into the cause of disease, genetic susceptibilities, and environmental factors. Healthcare practitioners can get practical insights that guide disease prevention, customized patient counseling, and focused therapies by analyzing these associations. The abstract explores the problems and ethical issues that come with using data mining techniques in the healthcare industry. In order to properly use these approaches, it is essential to find a balance between data privacy, security issues, and the interpretability of complex models. Finally, this abstract demonstrates the revolutionary power of modern data mining methodologies in transforming the healthcare sector. Healthcare practitioners and researchers can uncover unique insights, enhance clinical decision-making, and ultimately elevate patient care to unprecedented levels of precision and efficacy by employing cutting-edge methodologies.Keywords: data mining, healthcare, patient care, predictive analytics, precision medicine, electronic health records, machine learning, predictive modeling, disease prognosis, risk stratification, treatment efficacy, genetic profiles, precision health
Procedia PDF Downloads 631219 The Procedural Sedation Checklist Manifesto, Emergency Department, Jersey General Hospital
Authors: Jerome Dalphinis, Vishal Patel
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The Bailiwick of Jersey is an island British crown dependency situated off the coast of France. Jersey General Hospital’s emergency department sees approximately 40,000 patients a year. It’s outside the NHS, with secondary care being free at the point of care. Sedation is a continuum which extends from a normal conscious level to being fully unresponsive. Procedural sedation produces a minimally depressed level of consciousness in which the patient retains the ability to maintain an airway, and they respond appropriately to physical stimulation. The goals of it are to improve patient comfort and tolerance of the procedure and alleviate associated anxiety. Indications can be stratified by acuity, emergency (cardioversion for life-threatening dysrhythmia), and urgency (joint reduction). In the emergency department, this is most often achieved using a combination of opioids and benzodiazepines. Some departments also use ketamine to produce dissociative sedation, a cataleptic state of profound analgesia and amnesia. The response to pharmacological agents is highly individual, and the drugs used occasionally have unpredictable pharmacokinetics and pharmacodynamics, which can always result in progression between levels of sedation irrespective of the intention. Therefore, practitioners must be able to ‘rescue’ patients from deeper sedation. These practitioners need to be senior clinicians with advanced airway skills (AAS) training. It can lead to adverse effects such as dangerous hypoxia and unintended loss of consciousness if incorrectly undertaken; studies by the National Confidential Enquiry into Patient Outcome and Death (NCEPOD) have reported avoidable deaths. The Royal College of Emergency Medicine, UK (RCEM) released an updated ‘Safe Sedation of Adults in the Emergency Department’ guidance in 2017 detailing a series of standards for staff competencies, and the required environment and equipment, which are required for each target sedation depth. The emergency department in Jersey undertook audit research in 2018 to assess their current practice. It showed gaps in clinical competency, the need for uniform care, and improved documentation. This spurred the development of a checklist incorporating the above RCEM standards, including contraindication for procedural sedation and difficult airway assessment. This was approved following discussion with the relevant heads of departments and the patient safety directorates. Following this, a second audit research was carried out in 2019 with 17 completed checklists (11 relocation of joints, 6 cardioversions). Data was obtained from looking at the controlled resuscitation drugs book containing documented use of ketamine, alfentanil, and fentanyl. TrakCare, which is the patient electronic record system, was then referenced to obtain further information. The results showed dramatic improvement compared to 2018, and they have been subdivided into six categories; pre-procedure assessment recording of significant medical history and ASA grade (2 fold increase), informed consent (100% documentation), pre-oxygenation (88%), staff (90% were AAS practitioners) and monitoring (92% use of non-invasive blood pressure, pulse oximetry, capnography, and cardiac rhythm monitoring) during procedure, and discharge instructions including the documented return of normal vitals and consciousness (82%). This procedural sedation checklist is a safe intervention that identifies pertinent information about the patient and provides a standardised checklist for the delivery of gold standard of care.Keywords: advanced airway skills, checklist, procedural sedation, resuscitation
Procedia PDF Downloads 1171218 Insights on Behavior of Tunisian Auditors
Authors: Dammak Saida, Mbarek Sonia
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This paper aims to examine the impact of public interest commitment, the attitude towards independence enforcement, and organizational ethical culture on auditors' ethical behavior. It also tests the moderating effect of gender diversity on these relationships. The sample consisted of 100 Tunisian chartered accountants. An online survey was used to collect the data. Data analysis techniques used to test hypotheses The findings of this study provide practical implications for accounting professionals, regulators, and audit firms as they help understand auditors' beliefs and behaviors, which implies more effective mechanisms for improving their ethical values.Keywords: public interest, independence, organizational culture, professional behavior, Tunisian auditors
Procedia PDF Downloads 761217 Innovativeness of the Furniture Enterprises in Bulgaria
Authors: Radostina Popova
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The paper presents an analysis of the innovation performance of small and medium-sized furniture enterprises in Bulgaria, accounting for over 97% of the companies in the sector. It contains advanced features of innovation in enterprises, specific features of the furniture industry in Bulgaria and analysis of the results of studies on the topic. The results from studies of three successive periods - 2006-2008; 2008-2010; 2010-2012, during which were studied 594 small and medium-sized furniture enterprises. There are commonly used in the EU definitions and indicators (European Commission, OECD, Oslo Manual), which allows for the comparability of results.Keywords: innovation activity, competitiveness of innovation, furniture enterprises in Bulgaria
Procedia PDF Downloads 2721216 The Effect of Role Conflict, Role Ambiguity and Job Satisfaction on Auditor Performance
Authors: Binti Shofiatul Jannah, Hans Wakhida Rakhmatullah
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This paper aims to examine the influence of role conflict, role ambiguity and job satisfaction on auditor performance. This study uses survey method using a questionnaire to collect the data. The questionnaires distributes were 104 respondents. The respondents are auditors who work for public accounting firms in East Java. Partial Least Square (PLS) with program SmartPLS version 2.0 were used to hypothesis testing. The result shows that: (1) there is no negative influence of role conflict on auditor performance; (2) there is negative influence of role ambiguity on auditor performance; (3) there is positive influence of job satisfaction on auditor performance.Keywords: role conflict, role ambiguity, job satisfaction, performance
Procedia PDF Downloads 4701215 Early Metastatic Cancer: A Review of Its Management and Outcomes
Authors: Diwei Lin, Amanda Jia Hui Tan
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In 2012, testicular cancer was estimated to account for 940 disability adjusted life years in Australia; of these, 450 were years lost due to premature death and 500 were years of healthy life lost due to disease, disability or injury. Testicular choriocarcinoma is one of the rarest variants of testicular germ cell tumours, accounting for less than 1% of testicular germ cell tumours and only about 0.19% of all testicular tumours. Management involves radical orchiectomy followed by chemotherapy. Even then, the prognosis is extremely poor. This case report describes a 20-year-old male with pure testicular choriocarcinoma with pulmonary metastases.Keywords: testicular cancer, choriocarcinoma, cryptorchidism, chemotherapy, metastatic testicular cancer
Procedia PDF Downloads 3651214 Enhancing Human Security Through Conmprehensive Counter-terrorism Measures
Authors: Alhaji Khuzaima Mohammed Osman, Zaeem Sheikh Abdul Wadudi Haruna
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This article aims to explore the crucial link between counter-terrorism efforts and the preservation of human security. As acts of terrorism continue to pose significant threats to societies worldwide, it is imperative to develop effective strategies that mitigate risks while safeguarding the rights and well-being of individuals. This paper discusses key aspects of counter-terrorism and human security, emphasizing the need for a comprehensive approach that integrates intelligence, prevention, response, and resilience-building measures. By highlighting successful case studies and lessons learned, this article provides valuable insights for policymakers, law enforcement agencies, and practitioners in their quest to address terrorism and foster human security.Keywords: human security, risk mitigation, terrorist activities, civil liberties
Procedia PDF Downloads 911213 Estimation of Population Mean under Random Non-Response in Two-Phase Successive Sampling
Authors: M. Khalid, G. N. Singh
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In this paper, we have considered the problem of estimation for population mean, on current (second) occasion in the presence of random non response in two-occasion successive sampling under two phase set-up. Modified exponential type estimators have been proposed, and their properties are studied under the assumptions that numbers of sampling units follow a distribution due to random non response situations. The performances of the proposed estimators are compared with linear combinations of two estimators, (a) sample mean estimator for fresh sample and (b) ratio estimator for matched sample under the complete response situations. Results are demonstrated through empirical studies which present the effectiveness of the proposed estimators. Suitable recommendations have been made to the survey practitioners.Keywords: successive sampling, random non-response, auxiliary variable, bias, mean square error
Procedia PDF Downloads 5221212 How to Affect Brand Attitude with Authenticity in Advertising
Authors: Tang, Yun-Chia, Chiu, Hung-Chang
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Authenticity in advertising, is the cornerstone of modern marketing. Despite research advances related to the role of authenticity in marketing, it remains unclear why customers respond to authentic brand stories. This study shows that different personality traits moderate the influence of various types of authenticity on people’s levels of emotion. Both indexical and iconic authenticity advertising evoke more positive emotions among extroverts and open and agreeable people. When neurotic people and conscientious people read iconic authenticity advertisements, rather than indexical authenticity ones, they produce more negative emotions. The emotion evoked by advertising in turn has a positive impact on brand attitude. These findings provide managerial implications and directions for practitioners.Keywords: advertising, authenticity, emotion, personality traits
Procedia PDF Downloads 4431211 Feedback from a Service Evaluation of a Modified Intrauterine Device Insertor: A First Step to a Changement of the Standard of Iud Insertion Procedure
Authors: Desjardin, Michaels, Martinez, Ulmann
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Copper IUD is one of the most efficient and cost-effective contraception. However, pain at insertion hampers the use of this method. This is especially unfortunate in nulliparous women, often younger, who are excellent candidates for this contraception, including Emergency Contraception. Standard insertion procedure of a copper IUD usually involves measurement of uterine cavity with an hysterometer and the use of a tenaculum in order to facilitate device insertion. Both procedures lead to patient pain which often constitutes a limitation of the method. To overcome these issues, we have developed a modified insertor combined with a copper IUD. The singular design of the inserter includes a flexible inflatable membrane technology allowing an easy access to the uterine cavity even in case of abnormal uterine positions or narrow cervical canal. Moreover, this inserter makes possible a direct IUD insertion with no hysterometry and no need for tenaculum. To assess device effectiveness and patient-reported pain, a study was conducted at two clinics in Fance with 31 individuals who wanted to use a copper IUD as contraceptive method. IUD insertions have been performed by four healthcare providers. Operators completed questionnaire and evaluated effectiveness of the procedure (including IUD correct fundal placement and other usability questions) as their satisfaction. Patient also completed questionnaire and pain during procedure was measured on a 10-cm Visual Analogue Scale (VAS). Analysis of the questionnaires indicates that correct IUD placement took place in more than 93% of women, which is a standard efficacy rate. It also demonstrates that IUD insertion resulted in no, light or moderate pain predominantly in nulliparous women. No insertion resulted in severe pain (none above 6cm on a 10-cm VAS). This translated by a high level of satisfaction from both patients and practitioners. In addition, this modified inserter allowed a simplification of the insertion procedure: correct fundal placement was ensured with no need for hysterometry (100%) prior to insertion nor for cervical tenaculum to pull on the cervix (90%). Avoidance of both procedures contributed to the decrease in pain during insertion. Taken together, the results of the study demonstrate that this device constitutes a significant advance in the use of copper IUDs for any woman. It allows a simplification of the insertion procedure: there is no need for pre-insertion hysterometry and no need for traction on the cervix with tenaculum. Increased comfort during insertion should allow a wider use of the method for nulliparous women and for emergency contraception. In addition, pain is often underestimated by practitioners, but fear of pain is obviously one of the blocking factors as indicated by the analysis of the questionnaire. This evaluation brings interesting information on the use of this modified inserter for standard copper IUD and promising perspectives to set up a changement in the standard of IUD insertion procedure.Keywords: contraceptio, IUD, innovation, pain
Procedia PDF Downloads 841210 Digitalized Public Sector Practices: Opportunities for Open Innovation in Rwanda
Authors: Reem Abou Refaie, Christoph Meinel
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The paper explores the impact of the COVID-19 crisis on the internal as well as external digitalized work practices of public service providers as part of a Public-Private Partnership Model. It focuses on the effect of uncertainty on generating Open Innovation practices. Our inquiry relies on semi-structured interviews (n=14) from a case study of Rwanda’s Public Service Delivery System in the context of research cooperation with IremboGov, the country’s One-Stop-Shop Platform for public services. It presents four propositions on harnessing opportunities for OI in the context of the public sector beyond the pandemic response. Practitioners can find characterizations of OI opportunities and gain insights on fostering OI in Public Sector Organizations.Keywords: open innovation, digital transformation, public sector, Rwanda
Procedia PDF Downloads 1301209 The Factors Affecting Pupil Psychological Well-Being in Mainstream Schools: A Systematic Review
Authors: Chantelle Francis, Karen McKenzie, Charlotte Emmerson
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In the context of the rise in mental health difficulties amongst pupils, this review explores the factors that have been indicated as affecting psychological well-being in mainstream school contexts. Search terms relating to school-based psychological well-being were entered into five databases, and twenty-two studies were included in the review. The results suggested that pupil psychological well-being is affected by both direct and indirect factors. The former included a sense of belonging and inclusion, relationships with teachers, and academic attainment. The latter included family socioeconomic status, whole-school approaches, and individual differences factors, such as gender and Special Educational Needs. The implications for policymakers and practitioners are discussed.Keywords: psychological wellbeing, mainstream schools, special educational needs, school-based wellbeing
Procedia PDF Downloads 1181208 Seismic Fragility Curves Methodologies for Bridges: A Review
Authors: Amirmozafar Benshams, Khatere Kashmari, Farzad Hatami, Mesbah Saybani
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As a part of the transportation network, bridges are one of the most vulnerable structures. In order to investigate the vulnerability and seismic evaluation of bridges performance, identifying of bridge associated with various state of damage is important. Fragility curves provide important data about damage states and performance of bridges against earthquakes. The development of vulnerability information in the form of fragility curves is a widely practiced approach when the information is to be developed accounting for a multitude of uncertain source involved. This paper presents the fragility curve methodologies for bridges and investigates the practice and applications relating to the seismic fragility assessment of bridges.Keywords: fragility curve, bridge, uncertainty, NLTHA, IDA
Procedia PDF Downloads 2831207 A Bibliometric Analysis of the Structural Equation Modeling in Education
Authors: Lim Yi Wei
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Structural equation modelling (SEM) is well-known in statistics due to its flexibility and accessibility. It plays an increasingly important role in the development of the education field. The number of research publications using SEM in education has increased in recent decades. However, there is a lack of scientific review conducted on SEM in education. The purpose of this study is to investigate research trends related to SEM in education. The researcher will use Vosviewer, Datawrapper, and SciMAT to do bibliometric analysis on 5549 papers that have been published in the Scopus database in the last five years. The result will show the publication trends of the most cited documents, the top contributing authors, countries, institutions, and journals in the research field. It will also look at how they relate to each other in terms of co-citation, collaboration, and co-occurrence of keywords. This study will benefit researchers and practitioners by identifying research trends and the current state of SEM in education.Keywords: structural equation modeling, education, bibliometric analysis, Vosviewer
Procedia PDF Downloads 1011206 There Is Nothing "BASIC" about Numeracy in Higher Education-a Case Study from an Accounting Programme
Authors: Shoba Rathilal
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Numeracy, like Literacy is considered to be a core value of modern societies. Most higher education institutions in South Africa include being numerate as an important graduate attribute. It is argued that a suitability numerate society contributes to social justice, empowerment, financial and environmental sustainability and a lack of numeracy practices can contribute to disempowerment. Numeracy is commonly misconstrued as a basic and simple practice, similar in nature to basic arithmetic. This study highlights the complexities of higher education numeracy practices by analyzing a programme in a higher education institution in South Africa using the New Literacies Studies perspective.Keywords: higher education, new literacy studies, numeracy practices, BASIC
Procedia PDF Downloads 4521205 Improved Accuracy of Ratio Multiple Valuation
Authors: Julianto Agung Saputro, Jogiyanto Hartono
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Multiple valuation is widely used by investors and practitioners but its accuracy is questionable. Multiple valuation inaccuracies are due to the unreliability of information used in valuation, inaccuracies comparison group selection, and use of individual multiple values. This study investigated the accuracy of valuation to examine factors that can increase the accuracy of the valuation of multiple ratios, that are discretionary accruals, the comparison group, and the composite of multiple valuation. These results indicate that multiple value adjustment method with discretionary accruals provides better accuracy, the industry comparator group method combined with the size and growth of companies also provide better accuracy. Composite of individual multiple valuation gives the best accuracy. If all of these factors combined, the accuracy of valuation of multiple ratios will give the best results.Keywords: multiple, valuation, composite, accuracy
Procedia PDF Downloads 2821204 A Review of Literature for Online Social Network Business Continuance Intention and the Hypotheses Thereof
Authors: Akwesi Assensoh-Kodua
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Online Social Networks (OSN) has come and gone, yet the explosion of business activities on such platforms continuous to surge high, giving advantage to the bold entrepreneurs. It is therefore a practical requirement that practitioners and researchers understand the key determinants of costumers’ online social network business activities and continuance intention. An exploratory literature research to examine OSN continuous intention of business participants on OSN revealed that the practice of doing business on social network has come to stay and the following factors are the likely drivers for this new business model: perceived trust, perceived ease of use, confirmation, habit, social norm, perceived behavioural control, expected benefit, and satisfaction are the most probable factors that can lead to online social network (OSN) continuance intention.Keywords: online social network, continuance intention, business continuance
Procedia PDF Downloads 4951203 Barriers to E-Tendering Adoption and Implementation in the Ghanaian Construction Industry
Authors: Aynur Kazaz, Yusif Inusah
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In the bid to improve transparency and efficiency as well as to reduce the cost of the public procurement process, Ghana started implementing an electronic Government Procurement System, known as the Ghana Electronic Procurement System (GHANEPS) in November 2019. The implementation of e-tendering technology is new to the stakeholders. Therefore, this research is aimed to identify the critical barriers to e-tendering implementation in the Ghanaian construction industry. Examples of barriers to e-tendering implementation were first identified through a literature review, and questionnaires and interview questions were prepared to gather the data. This study contributes to the in-depth understanding of global e-tendering barriers in the Ghanaian construction industry. The findings could help researchers, practitioners, and governments make strategic investment decisions and overcome e-tendering challenges.Keywords: barriers, challenges, construction industry, e-procurement, e-tendering
Procedia PDF Downloads 1361202 Geotechnical Engineering Solutions for Adaptation
Authors: Johnstone Walubengo Wangusi
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Geotechnical engineering is a multidisciplinary field that encompasses the study of soil, rock, and groundwater properties and their interactions with civil engineering structures. This research paper provides an in-depth overview of geotechnical engineering, covering its fundamental principles, applications in civil infrastructure projects, and the challenges faced by practitioners in the field. Through a comprehensive examination of soil mechanics, foundation design, slope stability analysis, and geotechnical site investigation techniques, this paper aims to highlight the importance of geotechnical engineering in ensuring the safety, stability, and sustainability of infrastructure development. Additionally, it discusses emerging trends, innovative technologies, and future directions in geotechnical engineering research and practice.Keywords: sustainable geotechnical engineering solutions, education and training for future generations geotechnical engineers, integration of geotechnical engineering and structural engineering, use of AI in geotechnical engineering modelling
Procedia PDF Downloads 601201 Multi-Period Portfolio Optimization Using Predictive Machine Learning Models
Authors: Peng Liu, Chyng Wen Tee, Xiaofei Xu
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This paper integrates machine learning forecasting techniques into the multi-period portfolio optimization framework, enabling dynamic asset allocation based on multiple future periods. We explore both theoretical foundations and practical applications, employing diverse machine learning models for return forecasting. This comprehensive guide demonstrates the superiority of multi-period optimization over single-period approaches, particularly in risk mitigation through strategic rebalancing and enhanced market trend forecasting. Our goal is to promote wider adoption of multi-period optimization, providing insights that can significantly enhance the decision-making capabilities of practitioners and researchers alike.Keywords: multi-period portfolio optimization, look-ahead constrained optimization, machine learning, sequential decision making
Procedia PDF Downloads 501200 Understanding Evidence Dispersal Caused by the Effects of Using Unmanned Aerial Vehicles in Active Indoor Crime Scenes
Authors: Elizabeth Parrott, Harry Pointon, Frederic Bezombes, Heather Panter
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Unmanned aerial vehicles (UAV’s) are making a profound effect within policing, forensic and fire service procedures worldwide. These intelligent devices have already proven useful in photographing and recording large-scale outdoor and indoor sites using orthomosaic and three-dimensional (3D) modelling techniques, for the purpose of capturing and recording sites during and post-incident. UAV’s are becoming an established tool as they are extending the reach of the photographer and offering new perspectives without the expense and restrictions of deploying full-scale aircraft. 3D reconstruction quality is directly linked to the resolution of captured images; therefore, close proximity flights are required for more detailed models. As technology advances deployment of UAVs in confined spaces is becoming more common. With this in mind, this study investigates the effects of UAV operation within active crimes scenes with regard to the dispersal of particulate evidence. To date, there has been little consideration given to the potential effects of using UAV’s within active crime scenes aside from a legislation point of view. Although potentially the technology can reduce the likelihood of contamination by replacing some of the roles of investigating practitioners. There is the risk of evidence dispersal caused by the effect of the strong airflow beneath the UAV, from the downwash of the propellers. The initial results of this study are therefore presented to determine the height of least effect at which to fly, and the commercial propeller type to choose to generate the smallest amount of disturbance from the dataset tested. In this study, a range of commercially available 4-inch propellers were chosen as a starting point due to the common availability and their small size makes them well suited for operation within confined spaces. To perform the testing, a rig was configured to support a single motor and propeller powered with a standalone mains power supply and controlled via a microcontroller. This was to mimic a complete throttle cycle and control the device to ensure repeatability. By removing the variances of battery packs and complex UAV structures to allow for a more robust setup. Therefore, the only changing factors were the propeller and operating height. The results were calculated via computer vision analysis of the recorded dispersal of the sample particles placed below the arm-mounted propeller. The aim of this initial study is to give practitioners an insight into the technology to use when operating within confined spaces as well as recognizing some of the issues caused by UAV’s within active crime scenes.Keywords: dispersal, evidence, propeller, UAV
Procedia PDF Downloads 1631199 Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel
Authors: Bita Mashayekhi, Mohammad Ara
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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.Keywords: Activity-Based Costing (ABC), activity, cost driver, hospitality industry
Procedia PDF Downloads 2981198 Polish Police in the Fight against Terrorism and Cyberterrorism
Authors: Izabela Nowicka, Jacek Dworzecki
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The paper will be presented to selected legal and organizational solutions for the prevention and combating of terrorism by the police in Poland. Development will include information on the organization and functioning of the police anti-terrorist sub-units, whose officers are on the front line of the fight against terrorism. They will be presented to the conditions and cases of use of firearms by police officers in the course of special operations aimed against organizations and terrorist groups, and the perpetrators of criminal acts of terrorism as well as the legal foundation for the Polish police to take immediate counterterrorism operations. Article will be prepared in the context of an international research project entitled. Understand the Dimensions of Organised Crime and Terrorist Networks for Developing Effective and Efficient Security Solutions for First-line-practitioners and Professionals [Project: H2020-FCT-2015, No: 700688].Keywords: the fight against terrorism, police, Poland, takedown
Procedia PDF Downloads 335