Search results for: sustainable project management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 16119

Search results for: sustainable project management

11859 A More Sustainable Decellularized Plant Scaffold for Lab Grown Meat with Ocean Water

Authors: Isabella Jabbour

Abstract:

The world's population is expected to reach over 10 billion by 2050, creating a significant demand for food production, particularly in the agricultural industry. Cellular agriculture presents a solution to this challenge by producing meat that resembles traditionally produced meat, but with significantly less land use. Decellularized plant scaffolds, such as spinach leaves, have been shown to be a suitable edible scaffold for growing animal muscle, enabling cultured cells to grow and organize into three-dimensional structures that mimic the texture and flavor of conventionally produced meat. However, the use of freshwater to remove the intact extracellular material from these plants remains a concern, particularly when considering scaling up the production process. In this study, two protocols were used, 1X SDS and Boom Sauce, to decellularize spinach leaves with both distilled water and ocean water. The decellularization process was confirmed by histology, which showed an absence of cell nuclei, DNA and protein quantification. Results showed that spinach decellularized with ocean water contained 9.9 ± 1.4 ng DNA/mg tissue, which is comparable to the 9.2 ± 1.1 ng DNA/mg tissue obtained with DI water. These findings suggest that decellularized spinach leaves using ocean water hold promise as an eco-friendly and cost-effective scaffold for laboratory-grown meat production, which could ultimately transform the meat industry by providing a sustainable alternative to traditional animal farming practices while reducing freshwater use.

Keywords: cellular agriculture, plant scaffold, decellularization, ocean water usage

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11858 Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria

Authors: Hussaini Bala

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There are different opinions in the literature on the relationship between Audit Committee characteristics and earnings management. The mix of opinions makes the direction of their relationship ambiguous. This study investigated the relationship between Audit Committee characteristics and earnings management of listed food and beverages Firms in Nigeria. The study covered the period of six years from 2007 to 2012. Data for the study were extracted from the Firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences. The dependent variable was generated using two steps regression in order to determine the discretionary accrual of the sample Firms. Multiple regression was employed to run the data of the study using Random Model. The results from the analysis revealed a significant association between audit committee characteristics and earnings management of the Firms. While audit committee size and committees’ financial expertise showed an inverse relationship with earnings management, committee’s independence, and frequency of meetings are positively and significantly related to earnings management. In line with the findings, the study recommended among others that listed food and beverages Firms in Nigeria should strictly comply with the provision of Companies and Allied Matters Act (CAMA) and SEC Code of Corporate Governance on the issues regarding Audit Committees. Regulators such as SEC should increase the minimum number of Audit Committee members with financial expertise and also have a statutory position on the maximum number of Audit Committees meetings, which should not be greater than four meetings in a year as SEC code of corporate governance is silent on this.

Keywords: audit committee, earnings management, listed Food and beverages size, leverage, Nigeria

Procedia PDF Downloads 254
11857 Towards an Environmental Knowledge System in Water Management

Authors: Mareike Dornhoefer, Madjid Fathi

Abstract:

Water supply and water quality are key problems of mankind at the moment and - due to increasing population - in the future. Management disciplines like water, environment and quality management therefore need to closely interact, to establish a high level of water quality and to guarantee water supply in all parts of the world. Groundwater remediation is one aspect in this process. From a knowledge management perspective it is only possible to solve complex ecological or environmental problems if different factors, expert knowledge of various stakeholders and formal regulations regarding water, waste or chemical management are interconnected in form of a knowledge base. In general knowledge management focuses the processes of gathering and representing existing and new knowledge in a way, which allows for inference or deduction of knowledge for e.g. a situation where a problem solution or decision support are required. A knowledge base is no sole data repository, but a key element in a knowledge based system, thus providing or allowing for inference mechanisms to deduct further knowledge from existing facts. In consequence this knowledge provides decision support. The given paper introduces an environmental knowledge system in water management. The proposed environmental knowledge system is part of a research concept called Green Knowledge Management. It applies semantic technologies or concepts such as ontology or linked open data to interconnect different data and information sources about environmental aspects, in this case, water quality, as well as background material enriching an established knowledge base. Examples for the aforementioned ecological or environmental factors threatening water quality are among others industrial pollution (e.g. leakage of chemicals), environmental changes (e.g. rise in temperature) or floods, where all kinds of waste are merged and transferred into natural water environments. Water quality is usually determined with the help of measuring different indicators (e.g. chemical or biological), which are gathered with the help of laboratory testing, continuous monitoring equipment or other measuring processes. During all of these processes data are gathered and stored in different databases. Meanwhile the knowledge base needs to be established through interconnecting data of these different data sources and enriching its semantics. Experts may add their knowledge or experiences of previous incidents or influencing factors. In consequence querying or inference mechanisms are applied for the deduction of coherence between indicators, predictive developments or environmental threats. Relevant processes or steps of action may be modeled in form of a rule based approach. Overall the environmental knowledge system supports the interconnection of information and adding semantics to create environmental knowledge about water environment, supply chain as well as quality. The proposed concept itself is a holistic approach, which links to associated disciplines like environmental and quality management. Quality indicators and quality management steps need to be considered e.g. for the process and inference layers of the environmental knowledge system, thus integrating the aforementioned management disciplines in one water management application.

Keywords: water quality, environmental knowledge system, green knowledge management, semantic technologies, quality management

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11856 Finding Optimal Solutions to Management Problems with the use of Econometric and Multiobjective Programming

Authors: M. Moradi Dalini, M. R. Talebi

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This research revolves around a technical method according to combines econometric and multiobjective programming to select and obtain optimal solutions to management problems. It is taken for a generation that; it is important to analyze which combination of values of the explanatory variables -in an econometric method- would point to the simultaneous achievement of the best values of the response variables. In this case, if a certain degree of conflict is viewed among the response variables, we suggest a multiobjective method in order to the results obtained from a regression analysis. In fact, with the use of a multiobjective method, we will have the best decision about the conflicting relationship between the response variables and the optimal solution. The combined multiobjective programming and econometrics benefit is an assessment of a balanced “optimal” situation among them because a find of information can hardly be extracted just by econometric techniques.

Keywords: econometrics, multiobjective optimization, management problem, optimization

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11855 Investigating Seasonal Changes of Urban Land Cover with High Spatio-Temporal Resolution Satellite Data via Image Fusion

Authors: Hantian Wu, Bo Huang, Yuan Zeng

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Divisions between wealthy and poor, private and public landscapes are propagated by the increasing economic inequality of cities. While these are the spatial reflections of larger social issues and problems, urban design can at least employ spatial techniques that promote more inclusive rather than exclusive, overlapping rather than segregated, interlinked rather than disconnected landscapes. Indeed, the type of edge or border between urban landscapes plays a critical role in the way the environment is perceived. China experiences rapid urbanization, which poses unpredictable environmental challenges. The urban green cover and water body are under changes, which highly relevant to resident wealth and happiness. However, very limited knowledge and data on their rapid changes are available. In this regard, enhancing the monitoring of urban landscape with high-frequency method, evaluating and estimating the impacts of the urban landscape changes, and understating the driving forces of urban landscape changes can be a significant contribution for urban planning and studying. High-resolution remote sensing data has been widely applied to urban management in China. The map of urban land use map for the entire China of 2018 with 10 meters resolution has been published. However, this research focuses on the large-scale and high-resolution remote sensing land use but does not precisely focus on the seasonal change of urban covers. High-resolution remote sensing data has a long-operation cycle (e.g., Landsat 8 required 16 days for the same location), which is unable to satisfy the requirement of monitoring urban-landscape changes. On the other hand, aerial-remote or unmanned aerial vehicle (UAV) sensing are limited by the aviation-regulation and cost was hardly widely applied in the mega-cities. Moreover, those data are limited by the climate and weather conditions (e.g., cloud, fog), and those problems make capturing spatial and temporal dynamics is always a challenge for the remote sensing community. Particularly, during the rainy season, no data are available even for Sentinel Satellite data with 5 days interval. Many natural events and/or human activities drive the changes of urban covers. In this case, enhancing the monitoring of urban landscape with high-frequency method, evaluating and estimating the impacts of the urban landscape changes, and understanding the mechanism of urban landscape changes can be a significant contribution for urban planning and studying. This project aims to use the high spatiotemporal fusion of remote sensing data to create short-cycle, high-resolution remote sensing data sets for exploring the high-frequently urban cover changes. This research will enhance the long-term monitoring applicability of high spatiotemporal fusion of remote sensing data for the urban landscape for optimizing the urban management of landscape border to promoting the inclusive of the urban landscape to all communities.

Keywords: urban land cover changes, remote sensing, high spatiotemporal fusion, urban management

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11854 Integrating Multiple Types of Value in Natural Capital Accounting Systems: Environmental Value Functions

Authors: Pirta Palola, Richard Bailey, Lisa Wedding

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Societies and economies worldwide fundamentally depend on natural capital. Alarmingly, natural capital assets are quickly depreciating, posing an existential challenge for humanity. The development of robust natural capital accounting systems is essential for transitioning towards sustainable economic systems and ensuring sound management of capital assets. However, the accurate, equitable and comprehensive estimation of natural capital asset stocks and their accounting values still faces multiple challenges. In particular, the representation of socio-cultural values held by groups or communities has arguably been limited, as to date, the valuation of natural capital assets has primarily been based on monetary valuation methods and assumptions of individual rationality. People relate to and value the natural environment in multiple ways, and no single valuation method can provide a sufficiently comprehensive image of the range of values associated with the environment. Indeed, calls have been made to improve the representation of multiple types of value (instrumental, intrinsic, and relational) and diverse ontological and epistemological perspectives in environmental valuation. This study addresses this need by establishing a novel valuation framework, Environmental Value Functions (EVF), that allows for the integration of multiple types of value in natural capital accounting systems. The EVF framework is based on the estimation and application of value functions, each of which describes the relationship between the value and quantity (or quality) of an ecosystem component of interest. In this framework, values are estimated in terms of change relative to the current level instead of calculating absolute values. Furthermore, EVF was developed to also support non-marginalist conceptualizations of value: it is likely that some environmental values cannot be conceptualized in terms of marginal changes. For example, ecological resilience value may, in some cases, be best understood as a binary: it either exists (1) or is lost (0). In such cases, a logistic value function may be used as the discriminator. Uncertainty in the value function parameterization can be considered through, for example, Monte Carlo sampling analysis. The use of EVF is illustrated with two conceptual examples. For the first time, EVF offers a clear framework and concrete methodology for the representation of multiple types of value in natural capital accounting systems, simultaneously enabling 1) the complementary use and integration of multiple valuation methods (monetary and non-monetary); 2) the synthesis of information from diverse knowledge systems; 3) the recognition of value incommensurability; 4) marginalist and non-marginalist value analysis. Furthermore, with this advancement, the coupling of EVF and ecosystem modeling can offer novel insights to the study of spatial-temporal dynamics in natural capital asset values. For example, value time series can be produced, allowing for the prediction and analysis of volatility, long-term trends, and temporal trade-offs. This approach can provide essential information to help guide the transition to a sustainable economy.

Keywords: economics of biodiversity, environmental valuation, natural capital, value function

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11853 The Use of Social Media and Its Impact on the Learning Behavior of ESL University Students for Sustainable Education in Pakistan

Authors: Abdullah Mukhtar, Shehroz Mukhtar, Amina Mukhtar, Choudhry Shahid, Hafiz Raza Razzaq, Saif Ur Rahman

Abstract:

The aim of this study is to find out the negative and positive impacts of social media platforms on the attitude of learning and educational environment of student’s community. Social Media platforms have become a source of collaboration with one another throughout the globe making it a small world. This study performs focalized investigation of the adverse and constructive factors that have a strong impact not only on the psychological adjustments but also on the academic performance of peers. This study is a quantitative research adopting random sampling method in which the participants were the students of university. Researcher distributed 1000 questionnaires among the university students from different departments and asked them to fill the data on Lickert Scale. The participants are from the age group of 18-24 years. Study applies user and gratification theory in order to examine behavior of students practicing social media in their academic and personal life. Findings of the study reveal that the use of social media platforms in Pakistani context has less positive impact as compared to negative impacts on the behavior of students towards learning. The research suggests that usage of online social media platforms should be taught to students; awareness must the created among the users of social media by the means of seminars, workshops and by media itself to overcome the negative impacts of social media leading towards sustainable education in Pakistan.

Keywords: social media, positive impact, negative impact, learning behaviour

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11852 Local Energy and Flexibility Markets to Foster Demand Response Services within the Energy Community

Authors: Eduardo Rodrigues, Gisela Mendes, José M. Torres, José E. Sousa

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In the sequence of the liberalisation of the electricity sector a progressive engagement of consumers has been considered and targeted by sector regulatory policies. With the objective of promoting market competition while protecting consumers interests, by transferring some of the upstream benefits to the end users while reaching a fair distribution of system costs, different market models to value consumers’ demand flexibility at the energy community level are envisioned. Local Energy and Flexibility Markets (LEFM) involve stakeholders interested in providing or procure local flexibility for community, services and markets’ value. Under the scope of DOMINOES, a European research project supported by Horizon 2020, the local market concept developed is expected to: • Enable consumers/prosumers empowerment, by allowing them to value their demand flexibility and Distributed Energy Resources (DER); • Value local liquid flexibility to support innovative distribution grid management, e.g., local balancing and congestion management, voltage control and grid restoration; • Ease the wholesale market uptake of DER, namely small-scale flexible loads aggregation as Virtual Power Plants (VPPs), facilitating Demand Response (DR) service provision; • Optimise the management and local sharing of Renewable Energy Sources (RES) in Medium Voltage (MV) and Low Voltage (LV) grids, trough energy transactions within an energy community; • Enhance the development of energy markets through innovative business models, compatible with ongoing policy developments, that promote the easy access of retailers and other service providers to the local markets, allowing them to take advantage of communities’ flexibility to optimise their portfolio and subsequently their participation in external markets. The general concept proposed foresees a flow of market actions, technical validations, subsequent deliveries of energy and/or flexibility and balance settlements. Since the market operation should be dynamic and capable of addressing different requests, either prioritising balancing and prosumer services or system’s operation, direct procurement of flexibility within the local market must also be considered. This paper aims to highlight the research on the definition of suitable DR models to be used by the Distribution System Operator (DSO), in case of technical needs, and by the retailer, mainly for portfolio optimisation and solve unbalances. The models to be proposed and implemented within relevant smart distribution grid and microgrid validation environments, are focused on day-ahead and intraday operation scenarios, for predictive management and near-real-time control respectively under the DSO’s perspective. At local level, the DSO will be able to procure flexibility in advance to tackle different grid constrains (e.g., demand peaks, forecasted voltage and current problems and maintenance works), or during the operating day-to-day, to answer unpredictable constraints (e.g., outages, frequency deviations and voltage problems). Due to the inherent risks of their active market participation retailers may resort to DR models to manage their portfolio, by optimising their market actions and solve unbalances. The interaction among the market actors involved in the DR activation and in flexibility exchange is explained by a set of sequence diagrams for the DR modes of use from the DSO and the energy provider perspectives. • DR for DSO’s predictive management – before the operating day; • DR for DSO’s real-time control – during the operating day; • DR for retailer’s day-ahead operation; • DR for retailer’s intraday operation.

Keywords: demand response, energy communities, flexible demand, local energy and flexibility markets

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11851 Knowledge Sharing Behavior and Cognitive Dissonance: The Influence of Assertive Conflict Management Strategy and Team Psychological Safety

Authors: Matthew P. Mancini, Vincent Ribiere

Abstract:

Today’s workers face more numerous and complex challenges and are required to be increasingly interdependent and faster learners. Knowledge sharing activities between people have been understood as a significant element affecting organizational innovation performance. While they do have the potential to spark cognitive conflict, disagreement is important from an organizational perspective because it can stimulate the development of new ideas and perhaps pave the way for creativity, innovation, and competitive advantage. How teams cope with the cognitive conflict dimension of knowledge sharing and the associated interpersonal risk is what captures our attention. Specifically, assertive conflict management strategies have a positive influence on knowledge sharing behaviors, and team psychological safety has a positive influence on knowledge sharing intention. This paper focuses on explaining the impact that these factors have on the shaping of an individual’s decision to engage or not in knowledge sharing activities. To accomplish this, we performed an empirical analysis on the results of our questionnaire about knowledge-sharing related conflict management and team psychological safety in pharmaceutical enterprises located in North America, Europe, and Asia. First, univariate analysis is used to characterize behavior regarding conflict management strategy into two groups. Group 1 presents assertive conflict management strategies and group 2 shows unassertive ones. Then, by using SEM methodology, we evaluated the relationships between them and the team psychological safety construct with the knowledge sharing process. The results of the SEM analysis show that assertive conflict management strategies affect the knowledge sharing process the most with a small, but significant effect from team psychological safety. The findings suggest that assertive conflict management strategies are just as important as knowledge sharing intentions for encouraging knowledge sharing behavior. This paper provides clear insights into how employees manage the sharing of their knowledge in the face of conflict and interpersonal risk and the relative importance of these factors in sustaining productive knowledge sharing activities.

Keywords: cognitive dissonance, conflict management, knowledge sharing, organizational behavior, psychological safety

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11850 Investigating the Key Success Factors of Supplier Collaboration Governance in the Aerospace Industry

Authors: Maria Jose Granero Paris, Ana Isabel Jimenez Zarco, Agustin Pablo Alvarez Herranz

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In the industrial sector collaboration with suppliers is key to the development of innovations in the field of processes. Access to resources and expertise that are not available in the business, obtaining a cost advantage, or the reduction of the time needed to carry out innovation are some of the benefits associated with the process. However, the success of this collaborative process is compromised, when from the beginning not clearly rules have been established that govern the relationship. Abundant studies developed in the field of innovation emphasize the strategic importance of the concept of “Governance”. Despite this, there have been few papers that have analyzed how the governance process of the relationship must be designed and managed to ensure the success of the collaboration process. The lack of literature in this area responds to the wide diversity of contexts where collaborative processes to innovate take place. Thus, in sectors such as the car industry there is a strong collaborative tradition between manufacturers and suppliers being part of the value chain. In this case, it is common to establish mechanisms and procedures that fix formal and clear objectives to regulate the relationship, and establishes the rights and obligations of each of the parties involved. By contrast, in other sectors, collaborative relationships to innovate are not a common way of working, particularly when their aim is the development of process improvements. It is in this case, it is when the lack of mechanisms to establish and regulate the behavior of those involved, can give rise to conflicts, and the failure of the cooperative relationship. Because of this the present paper analyzes the similarities and differences in the processes of governance in collaboration with suppliers in the European aerospace industry With these ideas in mind, we present research is twofold: Understand the importance of governance as a key element of the success of the collaboration in the development of product and process innovations, Establish the mechanisms and procedures to ensure the proper management of the processes of collaboration. Following the methodology of the case study, we analyze the way in which manufacturers and suppliers cooperate in the development of new products and processes in two industries with different levels of technological intensity and collaborative tradition: the automotive and aerospace. The identification of those elements playing a key role to establish a successful governance and relationship management and the compression of the mechanisms of regulation and control in place at the automotive sector can be use to propose solutions to some of the conflicts that currently arise in aerospace industry. The paper concludes by analyzing the strategic implications for the aerospace industry entails the adoption of some of the practices traditionally used in other industrial sectors. Finally, it is important to highlight that in this paper are presented the first results of a research project currently in progress describing a model of governance that explains the way to manage outsourced services to suppliers in the European aerospace industry, through the analysis of companies in the sector located in Germany, France and Spain.

Keywords: supplier collaboration, supplier relationship governance, innovation management, product innovation, process innovation

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11849 Carbon Nanotube Field Effect Transistor - a Review

Authors: P. Geetha, R. S. D. Wahida Banu

Abstract:

The crowning advances in Silicon based electronic technology have dominated the computation world for the past decades. The captivating performance of Si devices lies in sustainable scaling down of the physical dimensions, by that increasing device density and improved performance. But, the fundamental limitations due to physical, technological, economical, and manufacture features restrict further miniaturization of Si based devices. The pit falls are due to scaling down of the devices such as process variation, short channel effects, high leakage currents, and reliability concerns. To fix the above-said problems, it is needed either to follow a new concept that will manage the current hitches or to support the available concept with different materials. The new concept is to design spintronics, quantum computation or two terminal molecular devices. Otherwise, presently used well known three terminal devices can be modified with different materials that suits to address the scaling down difficulties. The first approach will occupy in the far future since it needs considerable effort; the second path is a bright light towards the travel. Modelling paves way to know not only the current-voltage characteristics but also the performance of new devices. So, it is desirable to model a new device of suitable gate control and project the its abilities towards capability of handling high current, high power, high frequency, short delay, and high velocity with excellent electronic and optical properties. Carbon nanotube became a thriving material to replace silicon in nano devices. A well-planned optimized utilization of the carbon material leads to many more advantages. The unique nature of this organic material allows the recent developments in almost all fields of applications from an automobile industry to medical science, especially in electronics field-on which the automation industry depends. More research works were being done in this area. This paper reviews the carbon nanotube field effect transistor with various gate configurations, number of channel element, CNT wall configurations and different modelling techniques.

Keywords: array of channels, carbon nanotube field effect transistor, double gate transistor, gate wrap around transistor, modelling, multi-walled CNT, single-walled CNT

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11848 Exploring Management Strategies Used by Grade 1 Educators in the Classroom Working with Learners Presenting with ADHD Symptoms in the Western Cape

Authors: Athena Pedro, Gina Stockingt

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This study aimed to explore current management strategies used by Grade 1 educators working with learners presenting with Attention Deficit Hyperactivity Disorder (ADHD) symptoms in mainstream schools in the Western Cape. A sample of grade 1 educators were selected for the study. The sample comprised of twelve grades 1 educators from four local schools in the Western Cape. All twelve educators were individually interviewed and discussed the management strategies used in the classroom when working with learner presenting with ADHD symptoms. The data was analysed qualitatively with a focus in identifying, sorting and analyse meaning according to the subjective perception, understanding and behaviour of the grade 1 educators within their context. Furthermore, the social, cultural, political and physical environment of the participants were taken into consideration to explore and interpret the link between these elements. The findings were as follows: many educators felt that they did not receive enough training on Attention Deficit Hyperactivity Disorder, therefore lacking knowledge on how to apply management strategies to address this. Managing a diverse range of learners, lack of resources, lack of parental involvement, lack of assistance in the classroom, as well as distracted and disorganised children posed as challenges for educators working with learners presenting with Attention Deficit Hyperactivity Disorder symptoms.

Keywords: ADHD, Grade 1 educators, Learners, Management strategies

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11847 Interdisciplinary Approach in Vocational Training for Orthopaedic Surgery

Authors: Mihail Nagea, Olivera Lupescu, Elena Taina Avramescu, Cristina Patru

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Classical education of orthopedic surgeons involves lectures, self study, workshops and cadaver dissections, and sometimes supervised practical training within surgery, which quite seldom gives the young surgeons the feeling of being unable to apply what they have learned especially in surgical practice. The purpose of this paper is to present a different approach from the classical one, which enhances the practical skills of the orthopedic trainees and prepare them for future practice. The paper presents the content of the research project 2015-1-RO01-KA202-015230, ERASMUS+ VET ‘Collaborative learning for enhancing practical skills for patient-focused interventions in gait rehabilitation after orthopedic surgery’ which, using e learning as a basic tool , delivers to the trainees not only courses, but especially practical information through videos and case scenarios including gait analysis in order to build patient focused therapeutic plans, adapted to the characteristics of each patient. The outcome of this project is to enhance the practical skills in orthopedic surgery and the results are evaluated following the answers to the questionnaires, but especially the reactions within the case scenarios. The participants will thus follow the idea that any mistake within solving the cases might represent a failure of treating a real patient. This modern approach, besides using interactivity to evaluate the theoretical and practical knowledge of the trainee, increases the sense of responsibility, as well as the ability to react properly in real cases.

Keywords: interdisciplinary approach, gait analysis, orthopedic surgery, vocational training

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11846 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

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11845 Presentation of Transgender identities

Authors: Tony Chapman-Wilson

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Applied theatre is not an ultimate vehicle to create social change; but is more an opportunity of hope that the production material might affect this. Theatre-makers are able to deconstruct socially and politically challenging themes to encourage their audience to witness lived experiences as they consider themes of concern and injustice. This allows writers to (re) present the lived experiences of trans people, and for social injustice, continued transphobia, and lack of equity to be presented to an audience for debate. There needs to be a stronger position and presence of trans voices and active participation presented of these rather than just that of the cisgender-lens and standpoint. This research examines the relationship between human rights and theatre and considers global examples of this practice, as well as exploring the negatives formed from this relationship, and how this may be developed in the future. This focusses on the ability of theatre to denounce the violations of human rights and considers the power of theatre to support the importance of the awareness of violations to human rights for the raised awareness and potential for action of the audience – who may themselves be part of the oppressed, or indeed an oppressor. The fundamental assertion here is not one of evidenced social change, but of awareness raising of the audience and the potential for social activism and action. The practice of applied theatre is one that is experienced by the audience and the project participants alike, with the intention that theatre may consider how people interact with one another. This paper examines the opportunity of verbatim theatre techniques to allow for a cis-led trans-collaborative research project to (re) present intergenerational trans identities.

Keywords: applied theatre, verbatim, transgender, social justice

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11844 Performance of Flat Plate Loop Heat Pipe for Thermal Management of Lithium-Ion Battery in Electric Vehicle Application

Authors: Bambang Ariantara, Nandy Putra, Rangga Aji Pamungkas

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The development of electric vehicle batteries has resulted in very high energy density lithium-ion batteries. However, this progress is accompanied by the risk of thermal runaway, which can result in serious accidents. Heat pipes are heat exchangers that are suitable to be applied in electric vehicle battery thermal management for their lightweight, compact size and do not require external power supply. This paper aims to examine experimentally a flat plate loop heat pipe (FPLHP) performance as a heat exchanger in the thermal management system of the lithium-ion battery for electric vehicle application. The heat generation of the battery was simulated using a cartridge heater. Stainless steel screen mesh was used as the capillary wick. Distilled water, alcohol and acetone were used as working fluids with a filling ratio of 60%. It was found that acetone gives the best performance that produces the thermal resistance of 0.22 W/°C with 50 °C evaporator temperature at heat flux load of 1.61 W/cm2.

Keywords: electric vehicle, flat-plate loop heat pipe, lithium-ion battery, thermal management system

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11843 Innovation Management Strategy towards the Detroit of Asia

Authors: Jarunee Wonglimpiyarat

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This paper explores the innovation management strategy of Thailand in moving towards the Detroit of Asia. The study analyses Thailand’s automotive cluster based on Porter’s Diamond Model and national innovation system (NIS) framework. A qualitative methodology was carried out, using semi-structured interviews with the players in the Thai automotive industry. Thailand took a different NIS approach by pursuing an Original Equipment Manufacture (OEM) strategy to attract foreign investments in building its automotive cluster, a different path from other Asian countries that competed with Own Brand Manufacture (OBM) strategies. The findings provide useful lessons for other newly industrialized countries (NICs) in adopting the cluster policies to move up the technological ladders.

Keywords: innovation management strategy, national innovation system (NIS), Detroit of Asia, original equipment manufacturer (OEM)

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11842 A Study on the Strategy of Pocket Park in the Renewal of Old City in China

Authors: Xian Chen

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In recent years, the tendency that the decline of material and social vitality of old city in China becomes more and more serious. Nowadays, transformation and renewal of the old city have become a hot topic in urban research. The traditional mode of large-scale promotion has been criticized. Thus, exploration of new ways to update the city turns to be a necessity on the way of sustainable urban development. Pocket Park is a small city open space, its location choose is based on abandoned or idle lands on urban structure, is scattered or hidden in corner of the urban. It has a great significance on improving the old city environment. Based on the theory of ‘pocket park’, this paper summarizes the successful experience of domestic and foreign practice, and discusses the update strategies which are suitable for China's national conditions according to the characteristics and predicament of the old city in China. The main methods and results are as follows: 1)Based on the conception of ‘pocket park’, though describing the research status in domestic and foreign, summarizing the experience which is worth learning and existing problems. 2) From the analysis of ‘pocket park’ function, general design principles and types of the deep-seated difficulties in renewal the old city and the possibility of the application of ‘pocket park’,the varied implementation of ‘pocket park’ form are established, and application value in the old city renewal are summed up. 3) It can’t be denied that pocket park plays an irreplaceable role in solving the recession and renewing the vitality of the old city. Anymore, It is recommended to develop corresponding supportive development policies.

Keywords: sustainable development, strategy, old city renewal, pocket park

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11841 A Comparison of Ethical Perceptions of Business Students In MINA

Authors: Leonie Jooste

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The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys.

Keywords: ethics, earnings management, corporate social responsibility, business courses.

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11840 Building an Absurdist Approach to the Philosophy of Science: Combining Camus and Feyerabend

Authors: Robert Herold

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This project aims to begin building out a new approach within the philosophy of science that is based around a combination of insights from Albert Camus and Paul Feyerabend. This approach is one that will be labeled an absurdist approach as it uses, for its foundation, the philosophy of the absurd as discussed by Camus. While Camus didn’t directly discuss the philosophy of science, nor did he offer his own views on the subject in any substantial way, that doesn’t mean that his work doesn’t have applications within the philosophy of science. In fact, as is argued throughout the piece, much of the work done by Paul Feyerabend stems from a similar metaphysical and epistemological foundation as Camus. This foundation is the notion of the absurd and the inability of us as humans to reach some sort of objective truth. In modern times both Camus and Feyerabend have been largely pushed to the wayside, though Feyerabend has undoubtedly received the most unfair treatment of the two, and this is something that serves to act more as a hindrance than anything else. Much of the claims and arguments made by both Camus and Feyerabend have not been truly refuted and have simply been pushed aside by pointing to supposed contradictions or inconsistencies. However, while it would be a monumental task to attempt to discuss all of this past work, perhaps it might be better to move beyond both Camus and Feyerabend and chart a new path. This is the overall goal of this paper. This research will demonstrate that not only are the philosophies of Camus and Feyerabend surprisingly similar and able to mesh well together, they also are able to form into something that is truly more than the sum of its parts. While the task of actually building out an approach is a monumental undertaking, the plan is to use this project as a jumping-off point. As such, this paper will start by examining some of the main claims made by both Camus and Feyerabend. Once this is done, then begin weaving them together and demonstrating where the links between the philosophies of both are. Then this study will end by building out the very begging foundations of the absurdist approach to the philosophy of science.

Keywords: philosophy, philosophy of science, albert camus, paul feyerabend

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11839 Application of Building Information Modeling in Energy Management of Individual Departments Occupying University Facilities

Authors: Kung-Jen Tu, Danny Vernatha

Abstract:

To assist individual departments within universities in their energy management tasks, this study explores the application of Building Information Modeling in establishing the ‘BIM based Energy Management Support System’ (BIM-EMSS). The BIM-EMSS consists of six components: (1) sensors installed for each occupant and each equipment, (2) electricity sub-meters (constantly logging lighting, HVAC, and socket electricity consumptions of each room), (3) BIM models of all rooms within individual departments’ facilities, (4) data warehouse (for storing occupancy status and logged electricity consumption data), (5) building energy management system that provides energy managers with various energy management functions, and (6) energy simulation tool (such as eQuest) that generates real time 'standard energy consumptions' data against which 'actual energy consumptions' data are compared and energy efficiency evaluated. Through the building energy management system, the energy manager is able to (a) have 3D visualization (BIM model) of each room, in which the occupancy and equipment status detected by the sensors and the electricity consumptions data logged are displayed constantly; (b) perform real time energy consumption analysis to compare the actual and standard energy consumption profiles of a space; (c) obtain energy consumption anomaly detection warnings on certain rooms so that energy management corrective actions can be further taken (data mining technique is employed to analyze the relation between space occupancy pattern with current space equipment setting to indicate an anomaly, such as when appliances turn on without occupancy); and (d) perform historical energy consumption analysis to review monthly and annually energy consumption profiles and compare them against historical energy profiles. The BIM-EMSS was further implemented in a research lab in the Department of Architecture of NTUST in Taiwan and implementation results presented to illustrate how it can be used to assist individual departments within universities in their energy management tasks.

Keywords: database, electricity sub-meters, energy anomaly detection, sensor

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11838 Mapping the Technological Interventions to the National Action Plan for Marine Litter Management 2018-2025: Addressing the Marine Plastic Litter at the Marine Tourism Destinations in Indonesia

Authors: Kaisar Akhir, Azhar Slamet

Abstract:

This study aims to provide recommendations for addressing marine plastic litter at the ocean tourism destinations in Indonesia sustainably through technological interventions in the framework of the National Action Plan for Marine Litter Management 2018-2025. In Indonesia, marine tourism is a rapidly growing economic sector. However, marine tourism destinations are facing a global challenge called marine plastic litter. Marine plastic litter is a threat to those destinations since it has potential impacts on the reduction of marine environmental sustainability, the health of tourists and local communities as well as tourism business income. Since 2018, the Indonesian government has passed and promulgated the National Plan of Action on Marine Litter Management 2018-2025. This national action plan consists of three important key aspects of interventions (i.e., societal effort, technological application, and institutional coordination) and five strategies for addressing marine litter in Indonesia, in particular, to address 70% of marine plastic litter by 2025. The strategies include 1) National movement for raising awareness of stakeholders, 2) Land-based litter management, 3) Litter management at the sea and coasts, 4) Funding mechanism, institutional strengthening, monitoring, and law enforcement, and 5) Research and development. In this study, technological interventions around the world and in Indonesia are reviewed and analyzed on their relevance to the national action plan based on five criteria. As a result, there are twelve kinds of technological interventions recommended to be implemented for addressing marine plastic litter in the marine tourism destinations in Indonesia.

Keywords: marine litter management, marine plastic litter, national action plan, ocean sustainability, ocean tourism destination, technological interventions

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11837 A Multi-Layer Based Architecture for the Development of an Open Source CAD/CAM Integration Virtual Platform

Authors: Alvaro Aguinaga, Carlos Avila, Edgar Cando

Abstract:

This article proposes a n-layer architecture, with a web client as a front-end, for the development of a virtual platform for process simulation on CNC machines. This Open-Source platform includes a CAD-CAM interface drawing primitives, and then used to furnish a CNC program that triggers a touch-screen virtual simulator. The objectives of this project are twofold. First one is an educational component that fosters new alternatives for the CAD-CAM/CNC learning process in undergrad and grade schools and technical and technological institutes emphasizing in the development of critical skills, discussion and collaborative work. The second objective puts together a research and technological component that will take the state of the art in CAD-CAM integration to a new level with the development of optimal algorithms and virtual platforms, on-line availability, that will pave the way for the long-term goal of this project, that is, to have a visible and active graduate school in Ecuador and a world wide Open-Innovation community in the area of CAD-CAM integration and operation of CNC machinery. The virtual platform, developed as a part of this study: (1) delivers improved training process of students, (2) creates a multidisciplinary team and a collaborative work space that will push the new generation of students to face future technological challenges, (3) implements industry standards for CAD/CAM, (4) presents a platform for the development of industrial applications. A protoype of this system was developed and implemented in a network of universities and technological institutes in Ecuador.

Keywords: CAD-CAM integration, virtual platforms, CNC machines, multi-layer based architecture

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11836 A Comparative Assessment of the FoodSupply Vulnerability to Large-Scale Disasters in OECD Countries

Authors: Karolin Bauer, Anna Brinkmann

Abstract:

Vulnerabilities in critical infrastructure can cause significant difficulties for the affected population during crises. Securing the food supply as part of the critical infrastructure in crisis situations is an essential part of public services and a ground stone for a successful concept of civil protection. In most industrialized countries, there are currently no comparative studies regarding the food supply of the population during crisis and disaster events. In order to mitigate the potential impact in case of major disasters in Germany, it is absolutely necessary to investigate how the food supply can be secured. The research project aims to provide in-depth research on the experiences gathered during past large-scale disasters in the 34 OECD member countries in order to discover alternatives for an updated civil protection system in Germany. The basic research question is: "Which international approaches and structures of civil protection have been proven and would be useful to modernize the German civil protection with regards to the critical infrastructure and food supply?" Research findings should be extracted from an extensive literature review covering the entire research period as well as from personal and online-based interviews with experts and responsible persons from involved institutions. The capability of the research project insists on the deliberate choice to investigate previous large-scale disasters to formulate important and practical approaches to modernize civil protection in Germany.

Keywords: food supply, vulnerabilty, critical infratstructure, large-scale disaster

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11835 Science School Was Burned: A Case Study of Crisis Management in Thailand

Authors: Proud Arunrangsiwed

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This study analyzes the crisis management and image repair strategies during the crisis of Mahidol Wittayanusorn School (MWIT) library burning. The library of this school was burned by a 16-year-old-male student on June 6th, 2010. This student blamed the school that the lesson was difficult, and other students were selfish. Although no one was in the building during the fire, it had caused damage to the building, books and electronic supplies around 130 million bahts (4.4 million USD). This event aroused many discourses arguing about the education system and morality. The strategies which were used during crisis were denial, shift the blame, bolstering, minimization, and uncertainty reduction. The results of using these strategies appeared after the crisis. That was the numbers of new students, who registered for the examination to get into this school in the later years, have remained the same.

Keywords: school, crisis management, violence, image repair strategies, uncertainty, burn

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11834 From Genome to Field: Applying Genome Wide Association Study for Sustainable Ascochyta Blight Management in Faba Beans

Authors: Rabia Faridi, Rizwana Maqbool, Umara Sahar Rana, Zaheer Ahmad

Abstract:

Climate change impacts agriculture, notably in Germany, where spring faba beans predominate. However, improved winter hardiness aligns with milder winters, enabling autumn-sown varieties. Genetic resistance to Ascochyta blight is vital for crop integration. Traditional breeding faces challenges due to complex inheritance. This study assessed 224 homozygous faba bean lines for Ascochyta resistance traits. To achieve h²>70%, 12 replicates were required (realized h²=87%). Genetic variation and strong trait correlations were observed. Five lines outperformed 29H, while three were highly susceptible. A genome-wide association study (GWAS) with 188 inbred lines and 2058 markers, including 17 guide SNP markers, identified 12 markers associated with resistance traits, potentially indicating new resistance genes. One guide marker (Vf-Mt1g014230-001) on chromosome III validated a known QTL. The guided marker approach complemented GWAS, facilitating marker-assisted selection for Ascochyta resistance. The Göttingen Winter Bean Population offers promise for resistance breeding.

Keywords: genome wide association studies, marker assisted breeding, faba bean, ascochyta blight

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11833 Requirements Management in Agile

Authors: Ravneet Kaur

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The concept of Agile Requirements Engineering and Management is not new. However, the struggle to figure out how traditional Requirements Management Process fits within an Agile framework remains complex. This paper talks about a process that can merge the organization’s traditional Requirements Management Process nicely into the Agile Software Development Process. This process provides Traceability of the Product Backlog to the external documents on one hand and User Stories on the other hand. It also gives sufficient evidence that the system will deliver the right functionality with good quality in the form of various statistics and reports. In the nutshell, by overlaying a process on top of Agile, without disturbing the Agility, we are able to get synergic benefits in terms of productivity, profitability, its reporting, and end to end visibility to all Stakeholders. The framework can be used for just-in-time requirements definition or to build a repository of requirements for future use. The goal is to make sure that the business (specifically, the product owner) can clearly articulate what needs to be built and define what is of high quality. To accomplish this, the requirements cycle follows a Scrum-like process that mirrors the development cycle but stays two to three steps ahead. The goal is to create a process by which requirements can be thoroughly vetted, organized, and communicated in a manner that is iterative, timely, and quality-focused. Agile is quickly becoming the most popular way of developing software because it fosters continuous improvement, time-boxed development cycles, and more quickly delivering value to the end users. That value will be driven to a large extent by the quality and clarity of requirements that feed the software development process. An agile, lean, and timely approach to requirements as the starting point will help to ensure that the process is optimized.

Keywords: requirements management, Agile

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11832 Sustainable and Aesthetic Features of Traditional Architectures in Central Part of Iran

Authors: Azadeh Rezafar

Abstract:

Iran is one of the oldest countries with traditional culture in the world. All over the history Iranians had traditional architectural designs, which were at the same time sustainable, ecological, functional and environmental consistent. These human scale architectures were built for maximum use, comfort, climate adaptation with available resources and techniques. Climate variability of the country caused developing of variety design methods. More of these methods such as windcatchers in Yazd City or Panam (Insulation) were scientific solutions at the same time. Renewable energy resources were used in these methods that featured in them. While climate and ecological issues were dominant parts of these traditional designs, aesthetic and beauty issues were not ignored. Conformity with the community’s culture caused more compact designs that the visual aesthetics of them can be seen inside of them. Different organizations of space were used for these visual aesthetic issues inside the houses as well as historical urban designs. For example dry and hot climates in central parts of the country designed with centralized organization. Most central parts of these designs functioned as a courtyard for temperate the air in the summer. This paper will give summary descriptive information about traditional Iranian architectural style by figures all around the country with different climate conditions, while focus of the paper is traditional architectural design of the central part of the country, with dry and hot climate condition. This information may be useful for contemporary architectural designs, which are designed without noticing to the vernacular condition and caused cities look like each other.

Keywords: architectural design, traditional design, Iran, sustainability

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11831 Management Pattern for Service Sector in Samut Songkram by Sufficient Economy Approach

Authors: Krisada Sungkhamanee

Abstract:

The objectives of this research are to search the management pattern of one district lodging entrepreneurs by sufficient economy ways, to know the constrains that affects this sector and design fit arrangement shape to sustain their business with Samut Songkram style. What will happen if they do not use this approach? Will they have a monetary crisis? The data and information are collected by informal discussions with 8 managers and 400 questionnaires. A mixed methods of both qualitative research and quantitative research are used and Bent Flyvbjerg’s phronesis is utilized for this analysis. Our paper will prove that sufficient economy can help small business firms to solve their problems. We think that the results of our research will be a financial pattern to solve many problems of the entrepreneurs and this way will can be a super model for other provinces of Thailand.

Keywords: Samut Songkram, service sector, sufficient economy, management pattern

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11830 Urban Agriculture Potential and Challenges in Mid-Sized Cities: A Case Study of Neishabour, Iran

Authors: Mohammadreza Mojtahedi

Abstract:

Urban agriculture, in the face of burgeoning urban populations and unchecked urbanization, presents a promising avenue for sustainable economic, social, and environmental growth. This study, set against the backdrop of Neishabour, Iran, delves into the potential and challenges inherent in this domain. Utilizing a descriptive-analytical approach, field survey data were predominantly collated via questionnaires. The research rigor was upheld with the Delphi method affirming the validity and a Cronbach's alpha score exceeding 0.70, underscoring reliability. The study encompassed Neishabour's 2016 populace, pegged at 264,375, drawing a sample size of 384 via Cochran's formula. The findings spotlight Neishabour's pronounced agricultural prowess, as evidenced by a significance level under 0.05 and an average difference of 0.54. Engaging in urban agricultural ventures can notably elevate job quality, spur savings, bolster profitability, promote organic cultivation, and streamline production expenses. However, challenges, such as heightened land valuations for alternative uses, conflicting land engagements, security dilemmas, technical impediments, waning citizen interest, regulatory conundrums, and perceived upfront investment risks, were identified. A silver lining emerged with urban locales, especially streets and boulevards, securing average ratings of 3.90, marking them as prime contenders for urban agricultural endeavors.

Keywords: urban agriculture, sustainable development, mid-sized cities, neishabour.

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