Search results for: industry/university cooperation
5696 Environmental Aspects of Alternative Fuel Use for Transport with Special Focus on Compressed Natural Gas (CNG)
Authors: Szymon Kuczynski, Krystian Liszka, Mariusz Laciak, Andrii Oliinyk, Adam Szurlej
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The history of gaseous fuel use in the motive power of vehicles dates back to the second half of the nineteenth century, and thus the beginnings of the automotive industry. The engines were powered by coal gas and became the prototype for internal combustion engines built so far. It can thus be considered that this construction gave rise to the automotive industry. As the socio-economic development advances, so does the number of motor vehicles. Although, due to technological progress in recent decades, the emissions generated by internal combustion engines of cars have been reduced, a sharp increase in the number of cars and the rapidly growing traffic are an important source of air pollution and a major cause of acoustic threat, in particular in large urban agglomerations. One of the solutions, in terms of reducing exhaust emissions and improving air quality, is a more extensive use of alternative fuels: CNG, LNG, electricity and hydrogen. In the case of electricity use for transport, it should be noted that the environmental outcome depends on the structure of electricity generation. The paper shows selected regulations affecting the use of alternative fuels for transport (including Directive 2014/94/EU) and its dynamics between 2000 and 2015 in Poland and selected EU countries. The paper also gives a focus on the impact of alternative fuels on the environment by comparing the volume of individual emissions (compared to the emissions from conventional fuels: petrol and diesel oil). Bearing in mind that the extent of various alternative fuel use is determined in first place by economic conditions, the article describes the price relationships between alternative and conventional fuels in Poland and selected EU countries. It is pointed out that although Poland has a wealth of experience in using methane alternative fuels for transport, one of the main barriers to their development in Poland is the extensive use of LPG. In addition, a poorly developed network of CNG stations in Poland, which does not allow easy transport, especially in the northern part of the country, is a serious problem to a further development of CNG use as fuel for transport. An interesting solution to this problem seems to be the use of home CNG filling stations: Home Refuelling Appliance (HRA, refuelling time 8-10 hours) and Home Refuelling Station (HRS, refuelling time 8-10 minutes). The team is working on HRA and HRS technologies. The article also highlights the impact of alternative fuel use on energy security by reducing reliance on imports of crude oil and petroleum products.Keywords: alternative fuels, CNG (Compressed Natural Gas), CNG stations, LNG (Liquefied Natural Gas), NGVs (Natural Gas Vehicles), pollutant emissions
Procedia PDF Downloads 2315695 Resilience, Mental Health, and Life Satisfaction
Authors: Saba Harati, Nasrin Arian Parsa
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The current research was an attempt to investigate the effect of resilience on mental health and life satisfaction. In one Cross Sectional research, 287 (173 females and 114 males) students of Tehran University were participated their average age was 23.17 years old (SD=4.9). The instruments used for assessing the research variables included: Cutter and Davidson resilience scale (CD-RISC), the short form of the depression-anxiety-stress scale, and life satisfaction scale. The data analysis was done in the form of structural equation model. The results of Simultaneous Hierarchical Multiple Regression Analysis indicated that there was a significant mediating role of the negative emotions (depression, anxiety, and stress), in the relationship between the family resilience (p < 0.001) and satisfaction with life (p < 0.001). Resilience results in life satisfaction by reducing the emotional problems (or increasing the mental health level). The effect of the resilience variable on life satisfaction was indirect.Keywords: resilience, negative emotion, mental health, life satisfaction
Procedia PDF Downloads 5055694 Remanufacturing and Integrity Assessment of a 27-Year-Old 25kV Gas Insulated Switchgear: A Comprehensive Study on Dismantling, Inspection, and Testing
Authors: Yechan Kim, Bonhyuk Ku, Minkyung Jung, Hyoungku Kang
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This study presents the remanufacturing of a 25kV gas insulated switchgear (GIS) that operated indoors for 27 years before being decommissioned due to aging. The research involved a detailed process of dismantling, visual inspection, component-wise examination, and various testing methodologies to assess the equipment's condition. The focus was on evaluating the GIS's integrity and feasibility for remanufacturing. The results highlight the potential of remanufacturing in extending the life of electrical power equipment, offering insights into the best practices, challenges, and technical considerations of such an undertaking. This contributes to a sustainable approach in the power industry, emphasizing the reuse and restoration of aging equipment.Keywords: remanufacturing, dismantling, gas insulated switchgear, sustainability, life extension
Procedia PDF Downloads 855693 A Case Study in Using Gamification in the Mobile Computing Course
Authors: Rula Al Azawi, Abobaker Shafi
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The purpose of this paper is to use gamification technology in the mobile computing course to increase students motivation and engagement. The game applied to be designed by students focusing also to design educational game for children with age six years. This game will teach the students how to learn in a fun way. Our case study is implemented at Gulf College which is affiliated with Staffordshire University-UK. Our game design was applied to teach students Android Studio software by designing an educational game. Our goal with gamification is to improve student attendance, increase student engagement, problem solving and user stratification. Finally, we describe the findings and results of our case study. The data analysis and evaluation are based on students feedback, staff feedback and the final marking grades for the students.Keywords: gamification, educational game, android studio software, students motivation and engagement
Procedia PDF Downloads 4605692 Developing Fuzzy Logic Model for Reliability Estimation: Case Study
Authors: Soroor K. H. Al-Khafaji, Manal Mohammad Abed
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The research aim of this paper is to evaluate the reliability of a complex engineering system and to design a fuzzy model for the reliability estimation. The designed model has been applied on Vegetable Oil Purification System (neutralization system) to help the specialist user based on the concept of FMEA (Failure Mode and Effect Analysis) to estimate the reliability of the repairable system at the vegetable oil industry. The fuzzy model has been used to predict the system reliability for a future time period, depending on a historical database for the two past years. The model can help to specify the system malfunctions and to predict its reliability during a future period in more accurate and reasonable results compared with the results obtained by the traditional method of reliability estimation.Keywords: fuzzy logic, reliability, repairable systems, FMEA
Procedia PDF Downloads 6175691 Improving Climate Awareness and the Knowledge Related to Climate Change's Health Impacts on Medical Schools
Authors: Abram Zoltan
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Over the past hundred years, human activities, particularly the burning of fossil fuels, have released enough carbon dioxide and other greenhouse gases to dissipate additional heat into the lower atmosphere and affect the global climate. Climate change affects many social and environmental determinants of health: clean air, safe drinking water, and adequate food. Our aim is to draw attention to the effects of climate change on the health and health care system. Improving climate awareness and the knowledge related to climate change's health impacts are essential among medical students and practicing medical doctors. Therefore, in their everyday practice, they also need some assistance and up-to-date knowledge of how climate change can endanger human health and deal with these novel health problems. Our activity, based on the cooperation of more universities, aims to develop new curriculum outlines and learning materials on climate change's health impacts for medical schools. Special attention is intended to pay to the possible preventative measures against these impacts. For all of this, the project plans to create new curriculum outlines and learning materials for medical students, elaborate methodological guidelines and create training materials for medical doctors' postgraduate learning programs. The target groups of the project are medical students, educational staff of medical schools and universities, practicing medical doctors with special attention to the general practitioners and family doctors. We had searched various surveys, domestic and international studies about the effects of climate change and statistical estimation of the possible consequences. The health effects of climate change can be measured only approximately by considering only a fraction of the potential health effects and assuming continued economic growth and health progress. We can estimate that climate change is expected to cause about 250,000 more deaths. We conclude that climate change is one of the most serious problems of the 21st century, affecting all populations. In the short- to medium-term, the health effects of climate change will be determined mainly by human vulnerability. In the longer term, the effects depend increasingly on the extent to which transformational action is taken now to reduce emissions. We can contribute to reducing environmental pollution by raising awareness and by educating the population.Keywords: climate change, health impacts, medical students, education
Procedia PDF Downloads 1315690 Exploring the Relationship among Job Stress, Travel Constraints, and Job Satisfaction of the Employees in Casino Hotels: The Case of Macau
Authors: Tao Zhang
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Job stress appears nearly everywhere especially in the hospitality industry because employees in this industry usually have to work long time and try to meet conflicting demands of their customers, managers, and company. To reduce job stress, employees of casino hotels try to perform leisure activities or tourism. However, casino employees often meet many obstacles or constraints when they plan to travel. Until now, there is little understanding as to why casino hotel employees often face many travel constraints or leisure barriers. What is more, few studies explore the relationship between travel constraints and job stress of casino employees. Therefore, this study is to explore the construct of casino hotel employees' travel constraints and the relationship among job stress, travel constraints, and job satisfaction. Using convenient sampling method, this study planned to investigate 500 front line employees and managers of ten casino hotels in Macau. A total of 500 questionnaires were distributed, and 414 valid questionnaires were received. The return rate of valid questionnaires is 82.8%. Several statistical techniques such as factor analysis, t-test, one-way ANOVA, and regression analysis were applied to analyze the collected data. The findings of this study are as follows. Firstly, by using factor analysis, this study found the travel constraints of casino employees include intrapersonal constraints, interpersonal constraints, and structural constraints. Secondly, by using regression analysis, the study found travel constraints are positively related with job stress while negatively related with job satisfaction. This means reducing travel constraints may create a chance for casino employees to travel so that they could reduce job stress, therefore raise their job satisfaction. Thirdly, this research divided the research samples into three groups by the degree of job stress. The three groups are low satisfaction group, medium satisfaction group, and high satisfaction group. The means values of these groups were compared by t-test. Results showed that there are significant differences of the means values of interpersonal constraints between low satisfaction group and high satisfaction group. This suggests positive interpersonal relationship especially good family member relationship reduce not only job stress but also travel constraints of casino employees. Interestingly, results of t-test showed there is not a significant difference of the means values of structural constraints between low satisfaction group and high satisfaction group. This suggests structural constraints are outside variables which may be related with tourism destination marketing. Destination marketing organizations (DMO) need use all kinds of tools and techniques to promote their tourism destinations so as to reduce structural constraints of casino employees. This research is significant for both theoretical and practical fields. From the theoretical perspective, the study found the internal relationship between travel constraints, job stress, and job satisfaction and the different roles of three dimensions of travel constraints. From the practical perspective, the study provides useful methods to reduce travel constraints and job stress, therefore, raise job satisfaction of casino employees.Keywords: hotel, job satisfaction, job stress, travel constraints
Procedia PDF Downloads 2545689 A Quantitative Evaluation of Text Feature Selection Methods
Authors: B. S. Harish, M. B. Revanasiddappa
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Due to rapid growth of text documents in digital form, automated text classification has become an important research in the last two decades. The major challenge of text document representations are high dimension, sparsity, volume and semantics. Since the terms are only features that can be found in documents, selection of good terms (features) plays an very important role. In text classification, feature selection is a strategy that can be used to improve classification effectiveness, computational efficiency and accuracy. In this paper, we present a quantitative analysis of most widely used feature selection (FS) methods, viz. Term Frequency-Inverse Document Frequency (tfidf ), Mutual Information (MI), Information Gain (IG), CHISquare (x2), Term Frequency-Relevance Frequency (tfrf ), Term Strength (TS), Ambiguity Measure (AM) and Symbolic Feature Selection (SFS) to classify text documents. We evaluated all the feature selection methods on standard datasets like 20 Newsgroups, 4 University dataset and Reuters-21578.Keywords: classifiers, feature selection, text classification
Procedia PDF Downloads 4625688 Food Consumer Protection in Moroccan Legal System: A Systematic Review
Authors: Bouchaib Gazzaz, Mounir Mehdi
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In order to ensure consumer food protection, the food industry has a legal obligation to provide food products that comply with the requirements of the legislation in force. National regulations in this area occupy an important place in the food control system in terms of consumer protection. This article discusses the legal and regulatory framework of food safety and consumer protection in Moroccan law. We used the doctrinal research approach by analyzing the judicial normative and bibliographic legal research. As a result, we were able to present the basic principles of consumer food protection by showing to what extent the food safety law provides effective consumer protection in Morocco. We have concluded that there is an impact -in terms of consumer legal protection- of food law reform on the concept of food safety.Keywords: food safety, Morocco, consumer protection, framework, food law
Procedia PDF Downloads 2485687 3D Writing on Photosensitive Glass-Ceramics
Authors: C. Busuioc, S. Jinga, E. Pavel
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Optical lithography is a key technique in the development of sub-5 nm patterns for the semiconductor industry. We have already reported that the best results obtained with respect to direct laser writing process on active media, such as glass-ceramics, are achieved only when the energy of the laser radiation is absorbed in discrete quantities. Further, we need to clarify the role of active centers concentration in silver nanocrystals natural generation, as well as in fluorescent rare-earth nanostructures formation. As a consequence, samples with different compositions were prepared. SEM, AFM, TEM and STEM investigations were employed in order to demonstrate that few nm width lines can be written on fluorescent photosensitive glass-ceramics, these being efficient absorbers. Moreover, we believe that the experimental data will lead to the best choice in terms of active centers amount, laser power and glass-ceramic matrix.Keywords: glass-ceramics, 3D laser writing, optical disks, data storage
Procedia PDF Downloads 3045686 Mind Your Product-Market Strategy on Selecting Marketing Inputs: An Uncertainty Approach in Indian Context
Authors: Susmita Ghosh, Bhaskar Bhowmick
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Market is an important factor for start-ups to look into during decision-making in product development and related areas. Emerging country markets are more uncertain in terms of information availability and institutional supports. The literature review of market uncertainty reveals the need for identifying factors representing the market uncertainty. This paper identifies factors for market uncertainty using Exploratory Factor Analysis (EFA) and confirms the number of factor retention using an alternative factor retention criterion, ‘Parallel Analysis’. 500 entrepreneurs, engaged in start-ups from all over India participated in the study. This paper concludes with the factor structure of ‘market uncertainty’ having dimensions of uncertainty in industry orientation, uncertainty in customer orientation and uncertainty in marketing orientation.Keywords: uncertainty, market, orientation, competitor, demand
Procedia PDF Downloads 5955685 Hydrocolloid Dressings for Wound Healing
Authors: Berk Kiliç
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In the medical and surgical fields, wound care is a critical and expansive industry. Hydrocolloid wound dressings have been introduced and are widely used due to their effectiveness in promoting healing, managing wound fluids, and protecting against infection. Hydrocolloid wound dressings have been introduced as effective solutions, adherence to wound surfaces and infection prevention. it fabricated different hydrocolloid wound dressings with myrrh resin, garlic and sorrel inorder to enhance healing properties. The physical and mechanical properties were evaluated to confirm which one is most suitable as a hydrocolloid wound dressing. it observations show that mirderm solution showed superior wound healing and fluid control properties compared to other prepared solutions. This indicates that “mirderm” could be a viable alternative to standard gauze and some commercial hydrocolloid dressings that do not contain myrrh.Keywords: wound, hydrocolloid, myrrh, garlic, sorrel
Procedia PDF Downloads 325684 Oil Palm Leaf and Corn Stalk, Mechanical Properties and Surface Characterization
Authors: Zawawi Daud
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Agro waste can be defined as waste from agricultural plant. Oil palm leaf and corn stalk can be categorized as ago waste material. At first, the comparison between oil palm leaf and corn stalk by mechanical properties from soda pulping process. After that, focusing on surface characterization by Scanning Electron Microscopy (SEM). Both material have a potential due to mechanical properties (tensile, tear, burst and fold) and surface characterization but corn stalk shows more in strength and compactness due to fiber characterization compared to oil palm leaf. This study promoting the green technology in develop a friendly product and suitable to be used as an alternative pulp in paper making industry.Keywords: fiber, oil palm leaf, corn stalk, green technology
Procedia PDF Downloads 4945683 Thermoplastic Composites with Reduced Discoloration and Enhanced Fire-Retardant Property
Authors: Peng Cheng, Liqing Wei, Hongyu Chen, Ruomiao Wang
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This paper discusses a light-weight reinforced thermoplastic (LWRT) composite with superior fire retardancy. This porous LWRT composite is manufactured using polyolefin, fiberglass, and fire retardant additives via a wet-lay process. However, discoloration of the LWRT can be induced by various mechanisms, which may be a concern in the building and construction industry. It is commonly understood that discoloration is strongly associated with the presence of phenolic antioxidant(s) and NOx. The over-oxidation of phenolic antioxidant(s) is probably the root-cause of the discoloration (pinking/yellowing). Hanwha Azdel, Inc. developed a LWRT with fire-retardant property of ASTM E84-Class A specification, as well as negligible discoloration even under harsh conditions. In addition, this thermoplastic material is suitable for secondary processing (e.g. compression molding) if necessary.Keywords: discoloration, fire-retardant, thermoplastic composites, wet-lay process
Procedia PDF Downloads 1315682 The Impact of Using Technology Tools on Preparing English Language Learners for the 21st Century
Authors: Ozlem Kaya
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21st-century learners are energetic and tech-savvy, and the skills and the knowledge required in this century are complex and challenging. Therefore, teachers need to find new ways to appeal to the needs and interests of their students and meet the demands of the 21st century at the same time. One way to do so in English language learning has been to incorporate various technology tools into classroom practices. Although teachers think these practices are effective and their students enjoy them, students may have different perceptions. To find out what students think about the use of technology tools in terms of developing 21st-century skills and knowledge, this study was conducted at Anadolu University School of Foreign Languages. A questionnaire was administered to 40 students at elementary level. Afterward, semi-structured interviews were held with 8 students to provide deeper insight into their perceptions. The details of the findings of the study will be presented and discussed during the presentation.Keywords: 21st century skills, technology tools, perception, English Language Learning
Procedia PDF Downloads 3005681 Enhancing Cooperation Between LEAs and Citizens: The INSPEC2T Approach
Authors: George Leventakis, George Kokkinis, Nikos Moustakidis, George Papalexandratos, Ioanna Vasiliadou
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Enhancing the feeling of public safety and crime prevention are tasks customarily assigned to the Police. Police departments have, however, recognized that traditional ways of policing methods are becoming obsolete; Community Policing (CP) philosophy; however, when applied appropriately, leads to seamless collaboration between various stakeholders like the Police, NGOs and the general public and provides the opportunity to identify risks, assist in solving problems of crime, disorder, safety and crucially contribute to improving the quality of life for everyone in a community. Social Media, on the other hand, due to its high level of infiltration in modern life, constitutes a powerful mechanism which offers additional and direct communication channels to reach individuals or communities. These channels can be utilized to improve the citizens’ perception of the Police and to capture individual and community needs, when their feedback is taken into account by Law Enforcement Agencies (LEAs) in a structured and coordinated manner. This paper presents research conducted under INSPEC2T (Inspiring CitizeNS Participation for Enhanced Community PoliCing AcTions), a project funded by the European Commission’s research agenda to bridge the gap between CP as a philosophy and as an organizational strategy, capitalizing on the use of Social Media. The project aims to increase transparency, trust, police accountability, and the role of civil society. It aspires to build strong, trusting relationships between LEAs and the public, supporting two-way, contemporary communication while at the same time respecting anonymity of all affected parties. Results presented herein summarize the outcomes of four online multilingual surveys, focus group interviews, desktop research and interviews with experts in the field of CP practices. The above research activities were conducted in various EU countries aiming to capture requirements of end users from diverse backgrounds (social, cultural, legal and ethical) and determine public expectations regarding CP, community safety and crime prevention.Keywords: community partnerships, next generation community policing, social media, public safety
Procedia PDF Downloads 3515680 Environment Situation Analysis of Germany
Authors: K. Y. Chen, H. Chua, C. W. Kan
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In this study, we will analyze Germany’s environmental situation such as water and air quality and review its environmental policy. In addition, we will collect the yearly environmental data as well as information concerning public environmental investment. Based on the data collect, we try to find out the relationship between public environmental investment and sustainable development in Germany. In addition, after comparing the trend of environmental quality and situation of environmental policy and investment, we may have some conclusions and learnable aspects to refer to. Based upon the data collected, it was revealed that Germany has established a well-developed institutionalization of environmental education. And the ecological culture at school is dynamic and continuous renewal. The booming of green markets in Germany is a very successful experience for learning. The green market not only creates a number of job opportunities, but also helps the government to improve and protect the environment. Acknowledgement: Authors would like to thank the financial support from the Hong Kong Polytechnic University for this work.Keywords: Germany, public environmental investment, environment quality, sustainable development
Procedia PDF Downloads 2565679 Factors Affecting the Occurrence of Cracks on Road Surfaces and the Causes of Their Formation
Authors: Ainura Kairanbayeva
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Currently, the issue of maintaining the operational condition of highways at the required level is acute in Kazakhstan. The impact of landslides on the state of the road industry in Kazakhstan has been poorly studied. This article presents the classification of natural hazards and examines the influence of atmospheric natural processes on the operational condition of the sections of the highway "Ayusai–Kosmostantsia" passing along the mountain slopes of the Trans-Ili Alatau. According to the results of field studies, multi-turn reflected cracks have been identified, this is also due to the fact that the base of the road is made of a sand-gravel mixture and is not treated with reinforcing additives and the actual density of the asphalt concrete pavement is below regulatory requirements.Keywords: building materials and products, construction of highways and engineering structures, construction processes, displacements of the earth's surface, geodynamic processes
Procedia PDF Downloads 805678 'You’re Not Alone': Peer Feedback Practices for Cross-Cultural Writing Classrooms and Centers
Authors: Cassandra Branham, Danielle Farrar
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As writing instructors and writing center administrators at a large research university with a significant population of English language learners (ELLs), we are interested in how peer feedback pedagogy can be effectively translated for writing center purposes, as well as how various modes of peer feedback can enrich the learning experiences of L1 and L2 writers in these spaces. Although peer feedback is widely used in classrooms and centers, instructor, student, and researcher opinions vary in respect to its effectiveness. We argue that peer feedback - traditional and digital, synchronous and asynchronous - is an indispensable element for both classrooms and centers and emphasize that it should occur with both L1 and L2 students to further develop an array of reading and writing skills. We also believe that further understanding of the best practices of peer feedback in such cross-cultural spaces, like the classroom and center, can optimize the benefits of peer feedback. After a critical review of the literature, we implemented an embedded tutoring program in our university’s writing center in collaboration with its First-Year Composition (FYC) program and Language Institute. The embedded tutoring program matches a graduate writing consultant with L1 and L2 writers enrolled in controlled-matriculation composition courses where ELLs make up at least 50% of each class. Furthermore, this program is informed by what we argue to be some best practices of peer feedback for both classroom and center purposes, including expectation-based training through rubrics, modeling effective feedback, hybridizing traditional and digital modes of feedback, recognizing the significance the body in composition (what we call writer embodiment), and maximizing digital technologies to exploit extended cognition. After conducting surveys and follow-up interviews with students, instructors, and writing consultants in the embedded tutoring program, we found that not only did students see an increased value in peer feedback, but also instructors saw an improvement in both writing style and critical thinking skills. Our L2 participants noted improvements in language acquisition while our L1 students recognized a broadening of their worldviews. We believe that both L1 and L2 students developed self-efficacy and agency in their identities as writers because they gained confidence in their abilities to offer feedback, as well as in the legitimacy of feedback they received from peers. We also argue that these best practices situate novice writers as experts, as writers become a valued and integral part of the revision process with their own and their peers’ papers. Finally, the use of iPads in embedded tutoring recovered the importance of the body and its senses in writing; the highly sensory feedback from these multi-modal sessions that offer audio and visual input underscores the significant role both the body and mind play in compositional practices. After beginning with a brief review of the literature that sparked this research, this paper will discuss the embedded tutoring program in detail, report on the results of the pilot program, and will conclude with a discussion of the pedagogical implications that arise from this research for both classroom and center.Keywords: English language learners, peer feedback, writing center, writing classroom
Procedia PDF Downloads 4035677 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 2335676 Applying Quadrant Analysis in Identifying Business-to-Business Customer-Driven Improvement Opportunities in Third Party Logistics Industry
Authors: Luay Jum'a
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Many challenges are facing third-party logistics (3PL) providers in the domestic and global markets which create a volatile decision making environment. All these challenges such as managing changes in consumer behaviour, demanding expectations from customers and time compressions have turned into complex problems for 3PL providers. Since the movement towards increased outsourcing outpaces movement towards insourcing, the need to achieve a competitive advantage over competitors in 3PL market increases. This trend continues to grow over the years and as a result, areas of strengths and improvements are highlighted through the analysis of the LSQ factors that lead to B2B customers’ satisfaction which become a priority for 3PL companies. Consequently, 3PL companies are increasingly focusing on the most important issues from the perspective of their customers and relying more on this value of information in making their managerial decisions. Therefore, this study is concerned with providing guidance for improving logistics service quality (LSQ) levels in the context of 3PL industry in Jordan. The study focused on the most important factors in LSQ and used a managerial tool that guides 3PL companies in making LSQ improvements based on a quadrant analysis of two main dimensions: LSQ declared importance and LSQ inferred importance. Although, a considerable amount of research has been conducted to investigate the relationship between logistics service quality (LSQ) and customer satisfaction, there remains a lack of developing managerial tools to aid in the process of LSQ improvement decision-making. Moreover, the main advantage for the companies to use 3PL service providers as a trend is due to the realised percentage of cost reduction on the total cost of logistics operations and the incremental improvement in customer service. In this regard, having a managerial tool that help 3PL service providers in managing the LSQ factors portfolio effectively and efficiently would be a great investment for service providers. One way of suggesting LSQ improvement actions for 3PL service providers is via the adoption of analysis tools that perform attribute categorisation such as Importance–Performance matrix. In mind of the above, it can be stated that the use of quadrant analysis will provide a valuable opportunity for 3PL service providers to identify improvement opportunities as customer service attributes or factors importance are identified in two different techniques that complete each other. Moreover, the data were collected through conducting a survey and 293 questionnaires were returned from business-to-business (B2B) customers of 3PL companies in Jordan. The results showed that the LSQ factors vary in their importance and 3PL companies should focus on some LSQ factors more than other factors. Moreover, ordering procedures, timeliness/responsiveness LSQ factors considered being crucial in 3PL businesses and therefore they need to have more focus and development by 3PL service providers in the Jordanian market.Keywords: logistics service quality, managerial decisions, quadrant analysis, third party logistics service provider
Procedia PDF Downloads 1325675 Research on the Correlation between College Students' Physical Fitness and Running Habits: Data Mining of Smart Phone Sports App
Authors: Mingming Guo, Xiaozan Wang
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Introduction: The purpose of this study is to examine the correlation between the physical fitness of Chinese college students and their daily running habits (RH). Methods: A total of 718 college students from East China Normal University participated in this study (385 boys and 333 girls). Each participant participated in the Chinese Students’ Physical Fitness Test during the 2018-2019 school year. In addition, each student is also required to use the app to record all their running results during each run during the 2018-2019 school year. Researchers can query and export all running records through the app's management platform. Results: (1) The total number of kilometers run by the students showed a significant negative correlation with their vital capacity (VC), sitting body flexion (SBF), and long jump (LJ) (rᵥKeywords: college students, physical fitness, running habits, data mining
Procedia PDF Downloads 1475674 The Effect on Some Plant Traits of Cutting Frequency Applied in Species of Grass
Authors: Mehmet Ali Avcı, Medine Çopur Doğrusöz
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This study has been carried out in the Selcuk University, Department of Fields Crops Research and Application Greenhouse. 4 different grass genotypes (1 Lolium perenne L., 1 Poa trivialis L., 1 Festuca ovina L., and 1 Festuca arundinacea Scheb.) have been used in the application. It has been done with four repetition according to design of random parcel test. The research have been started with the implementation of 3 clones to each pot of each kind on 07.12.2009. It has been processed normally. When the plants have filled % 80 of the pot and have grown to the height of 7-10 cm, 5 cm has cut. After the first cutting, there have been applied 4 cutting frequency within the periods of 5, 10, 15, 20 days. Number of tillers, the degree of filling the bottom, the height of plant, the length of leaf and the width of the leaf have been measured. This procedure have been repeated in once a-five-day-periods, once a-ten-day-periods, once a-fifteen-day-periods, once a-twenty-day-periods, the data have been taken, and it has completed in 60 days. All the plants in the pots have been reaped from the 5cm height on 16.08.2010. The first measures have been taken for each quality. It is aimed to set the effects of different cutting frequency on the some grass kinds’ some plant characteristics.Keywords: cutting frequency, Festuca, Lolium, Poa
Procedia PDF Downloads 3405673 Partner Selection for Innovation Projects Related to New Product Concept Design
Authors: Odd Jarl Borch, Marina Z. Solesvik
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The paper analyses partner selection approaches related to large scale R&D-based innovation projects at the different stages of development. We emphasize innovation projects in the maritime value chain and how partners are selected to improve quality according to high spec customer demands, and to reduce investment costs on new production technology such as advanced offshore service vessels. We elaborate on the differences in innovation approach and especially the role that purposive inflows and outflows of knowledge from external partners may be used to accelerate internal innovation. We present three cases related to different projects in terms of specificity and scope. We explore how the partner selection criteria change over time when the goals move from wide scope to a very specific R&D tasks.Keywords: partner selection, innovation, offshore industry, concept design
Procedia PDF Downloads 5165672 An Analysis of Possible Implications of Patent Term Extension in Pharmaceutical Sector on Indian Consumers
Authors: Anandkumar Rshindhe
Abstract:
Patents are considered as good monopoly in India. It is a mechanism by which the inventor is encouraged to do invention and also to make available to the society at large with a new useful technology. Patent system does not provide any protection to the invention itself but to the claims (rights) which the patentee has identified in relation to his invention. Thus the patentee is granted monopoly to the extent of his recognition of his own rights in the form of utilities and all other utilities of invention are for the public. Thus we find both benefit to the inventor and the public at large that is the ultimate consumer. But developing any such technology is not free of cost. Inventors do a lot of investment in the coming out with a new technologies. One such example if of Pharmaceutical industries. These pharmaceutical Industries do lot of research and invest lot of money, time and labour in coming out with these invention. Once invention is done or process identified, in order to protect it, inventors approach Patent system to protect their rights in the form of claim over invention. The patent system takes its own time in giving recognition to the invention as patent. Even after the grant of patent the pharmaceutical companies need to comply with many other legal formalities to launch it as a drug (medicine) in market. Thus major portion in patent term is unproductive to patentee and whatever limited period the patentee gets would be not sufficient to recover the cost involved in invention and as a result price of patented product is raised very much, just to recover the cost of invent. This is ultimately a burden on consumer who is paying more only because the legislature has failed to provide for the delay and loss caused to patentee. This problem can be effectively remedied if Patent Term extension is done. Due to patent term extension, the inventor gets some more time in recovering the cost of invention. Thus the end product is much more cheaper compared to non patent term extension.The basic question here arises is that when the patent period granted to a patentee is only 20 years and out of which a major portion is spent in complying with necessary legal formalities before making the medicine available in market, does the company with the limited period of monopoly recover its investment made for doing research. Further the Indian patent Act has certain provisions making it mandatory on the part of patentee to make its patented invention at reasonable affordable price in India. In the light of above questions whether extending the term of patent would be a proper solution and a necessary requirement to protect the interest of patentee as well as the ultimate consumer. The basic objective of this paper would be to check the implications of Extending the Patent term on Indian Consumers. Whether it provides the benefits to the patentee, consumer or a hardship to the Generic industry and consumer.Keywords: patent term extention, consumer interest, generic drug industry, pharmaceutical industries
Procedia PDF Downloads 4565671 The Learning Impact of a 4-Dimensional Digital Construction Learning Environment
Authors: Chris Landorf, Stephen Ward
Abstract:
This paper addresses a virtual environment approach to work integrated learning for students in construction-related disciplines. The virtual approach provides a safe and pedagogically rigorous environment where students can apply theoretical knowledge in a simulated real-world context. The paper describes the development of a 4-dimensional digital construction environment and associated learning activities funded by the Australian Office for Learning and Teaching. The environment was trialled with over 1,300 students and evaluated through questionnaires, observational studies and coursework analysis. Results demonstrate a positive impact on students’ technical learning and collaboration skills, but there is need for further research in relation to critical thinking skills and work-readiness.Keywords: architectural education, construction industry, digital learning environments, immersive learning
Procedia PDF Downloads 4145670 Soil-Cement Floor Produced with Alum Water Treatment Residues
Authors: Flavio Araujo, Paulo Scalize, Julio Lima, Natalia Vieira, Antonio Albuquerque, Isabela Santos
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From a concern regarding the environmental impacts caused by the disposal of residues generated in Water Treatment Plants (WTP's), alternatives ways have been studied to use these residues as raw material for manufacture of building materials, avoiding their discharge on water streams, disposal on sanitary landfills or incineration. This paper aims to present the results of a research work, which is using WTR for replacing the soil content in the manufacturing of soil-cement floor with proportions of 0, 5, 10 and 15%. The samples tests showed a reduction mechanical strength in so far as has increased the amount of waste. The water absorption was below the maximum of 6% required by the standard. The application of WTR contributes to the reduction of the environmental damage in the water treatment industry.Keywords: residue, soil-cement floor, sustainable, WTP
Procedia PDF Downloads 5775669 Science Explorer Modules as a Communication Approach to Encourage High School Students to Pursue Science Careers
Authors: Mark Ivan Roblas
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The Science Explorer is a mobile learning science facility in the Philippines. It is a bus that travels to different provinces in the country bringing interactive science modules facilitated by scientists from the industry and academe. The project aims to entice students to get into careers in science through interactive science modules and interaction with real-life scientists. This article looks into the effectiveness of its modules as a communication source and message to encourage high school students to get into careers in the future. The study revealed that as the Science Explorer modules are able to retain students to stay in science careers of their choice and even convert some to choose from non-science to a science degree, it still lacks in penetrating the belief system of the students and influencing them to take a scientific career path.Keywords: informal science, mobile science, science careers, science education
Procedia PDF Downloads 2275668 Optimal Type and Installation Time of Wind Farm in a Power System, Considering Service Providers
Authors: M. H. Abedi, A. Jalilvand
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The economic development benefits of wind energy may be the most tangible basis for the local and state officials’ interests. In addition to the direct salaries associated with building and operating wind projects, the wind energy industry provides indirect jobs and benefits. The optimal planning of a wind farm is one most important topic in renewable energy technology. Many methods have been implemented to optimize the cost and output benefit of wind farms, but the contribution of this paper is mentioning different types of service providers and also time of installation of wind turbines during planning horizon years. Genetic algorithm (GA) is used to optimize the problem. It is observed that an appropriate layout of wind farm can cause to minimize the different types of cost.Keywords: renewable energy, wind farm, optimization, planning
Procedia PDF Downloads 5275667 Influence and Dissemination of Solecism among Moroccan High School and University Students
Authors: Rachid Ed-Dali, Khalid Elasri
Abstract:
Mass media seem to provide a rich content for language acquisition. Exposure to television, the Internet, the mobile phone and other technological gadgets and devices helps enrich the student’s lexicon positively as well as negatively. The difficulties encountered by students while learning and acquiring second languages in addition to their eagerness to comprehend the content of a particular program prompt them to diversify their methods so as to achieve their targets. The present study highlights the significance of certain media channels and their involvement in language acquisition with the employment of the Natural Approach to further grasp whether students, especially secondary and high school students, learn and acquire errors through watching subtitled television programs. The chief objective is investigating the deductive and inductive relevance of certain programs beside the involvement of peripheral learning while acquiring mistakes.Keywords: errors, mistakes, Natural Approach, peripheral learning, solecism
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