Search results for: frequency domain scaling

Authors: Subhasisa Nath, David Waugh, Graham Ormondroyd, Morwenna Spear, Andy Pitman, Paul Mason

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Wood is one of the most sustainable and environmentally favourable materials and is chemically treated in timber industries to maximise durability. To increase the chemical preservative uptake and retention by the wood, current limiting incision technologies are commonly used. This work reports the effects of single pulse CO2 laser-incision and frequency tripled Nd:YAG percussion laser-incision on the characteristics of laser-incised holes in the Radiata Pine. The laser-incision studies were based on changing laser wavelengths, energies and focal planes to conclude on an optimised combination for the laser-incision of Radiata Pine. The laser pulse duration had a dominant effect over laser power in controlling hole aspect ratio in CO2 laser-incision. A maximum depth of ~ 30 mm was measured with a laser power output of 170 W and a pulse duration of 80 ms. However, increased laser power led to increased carbonisation of holes. The carbonisation effect was reduced during laser-incision in the ultra-violet (UV) regime. Deposition of a foamy phase on the laser-incised hole wall was evident irrespective of laser radiation wavelength and energy. A maximum hole depth of ~20 mm was measured in the percussion laser-incision in the UV regime (355 nm) with a pulse energy of 320 mJ. The radial and tangential faces had a significant effect on laser-incision efficiency for all laser wavelengths. The laser-incised hole shapes and circularities were affected by the wood anatomy (earlywoods and latewoods in the structure). Subsequently, the mechanism of laser-incision is proposed by analysing the internal structure of laser-incised holes.

Keywords: CO2 Laser, Nd: YAG laser, incision, drilling, wood, hole characteristics

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Authors: Adebomi M. Oyewumi, Sunday Amaize

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The study was designed to examine the barriers to marital expectations among unmarried persons with hearing impairment in Oyo State, Nigeria. Descriptive survey research design was adopted. Purposive sampling technique was used to select one hundred participants made up forty-four (44) males and fifty-six (56) females, all with varying degrees of hearing impairment. Eight research questions were raised and answered. The instrument used was Marital Expectations Scale with reliability coefficient of 0.86. Data was analyzed using descriptive statistics tools of frequency count and simple percentage as well as inferential statistics tools of T-TEST and ANOVA. The findings revealed that there was a significant relationship existing among the main identified barriers (environmental barrier, communication barrier, hearing loss, unemployment and poor sexuality education) to the marital expectations of unmarried persons with hearing impairment. The joint contribution of the independent variables (identified barriers) to the dependent variable (marital expectations) was significant, F = 5.842, P < 0.05, accounting for about 89% of the variance. The relative contribution of the identified barriers to marital expectations of unmarried persons with hearing impairment is as follows: environmental barrier (β = 0.808, t = 5.176, P < 0.05), communication barrier (β = 0.533, t = 3.305, P < 0.05), hearing loss (β = 0.550, t = 2.233, P < 0.05), unemployment (β = 0.431, t = 2.102, P < 0.05), poor sexuality education (β = 0.361, t = 1.985, P < 0.05). Environmental barrier proved to be the most potent contributor to the poor marital expectations among unmarried persons with hearing impairment. Therefore, it is recommended that society dismantles the nagging environmental barrier through positive identification with individuals suffering from hearing impairment. In this connection, members of society should change their negative attitudes and do away with all the wrong notions about the marital ability of individuals with hearing impairment.

Keywords: environmental barrier, hearing impairment, marriage, marital expectations

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Authors: Zheng Yuxun

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This review critically assesses the advancements and prospective developments in defect detection methodologies within the semiconductor industry, an essential domain that significantly affects the operational efficiency and reliability of electronic components. As semiconductor devices continue to decrease in size and increase in complexity, the precision and efficacy of defect detection strategies become increasingly critical. Tracing the evolution from traditional manual inspections to the adoption of advanced technologies employing automated vision systems, artificial intelligence (AI), and machine learning (ML), the paper highlights the significance of precise defect detection in semiconductor manufacturing by discussing various defect types, such as crystallographic errors, surface anomalies, and chemical impurities, which profoundly influence the functionality and durability of semiconductor devices, underscoring the necessity for their precise identification. The narrative transitions to the technological evolution in defect detection, depicting a shift from rudimentary methods like optical microscopy and basic electronic tests to more sophisticated techniques including electron microscopy, X-ray imaging, and infrared spectroscopy. The incorporation of AI and ML marks a pivotal advancement towards more adaptive, accurate, and expedited defect detection mechanisms. The paper addresses current challenges, particularly the constraints imposed by the diminutive scale of contemporary semiconductor devices, the elevated costs associated with advanced imaging technologies, and the demand for rapid processing that aligns with mass production standards. A critical gap is identified between the capabilities of existing technologies and the industry's requirements, especially concerning scalability and processing velocities. Future research directions are proposed to bridge these gaps, suggesting enhancements in the computational efficiency of AI algorithms, the development of novel materials to improve imaging contrast in defect detection, and the seamless integration of these systems into semiconductor production lines. By offering a synthesis of existing technologies and forecasting upcoming trends, this review aims to foster the dialogue and development of more effective defect detection methods, thereby facilitating the production of more dependable and robust semiconductor devices. This thorough analysis not only elucidates the current technological landscape but also paves the way for forthcoming innovations in semiconductor defect detection.

Keywords: semiconductor defect detection, artificial intelligence in semiconductor manufacturing, machine learning applications, technological evolution in defect analysis

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Authors: A.Farrag Farrag, A. M. El-Aziz Abdel Aziz, W. Khlifa Khlifa

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Ultrasonic treatment is a promising process nowadays in the engineering field due to its high efficiency and it is a low-cost process. It enhances mechanical properties, corrosion resistance, and homogeneity of the microstructure. In this study, the effect of ultrasonic treatment and several casting conditions on microstructure, hardness and corrosion behavior of AC4C aluminum alloy was examined. Various ultrasonic treatments of the AC4C alloys were carried out to prepare billets for thixocasting process. Treatment temperatures varied from about 630oC and cooled down to under ultrasonic field. Treatment time was about 90s. A 600-watts ultrasonic system with 19.5 kHz and intensity of 170 W/cm2 was used. Billets were reheated to semisolid state and held for 5 minutes at 582 oC and temperatures (soaking) using high-frequency induction system, then thixocasted using a die casting machine. Microstructures of the thixocast parts were studied using optical and SEM microscopes. On the other hand, two samples were conventionally cast and poured at 634 oC and 750 oC. The microstructure showed a globular none dendritic grains for AC4C with the application of UST at 630-582 oC, Less dendritic grains when the sample was conventionally cast without the application of UST and poured at 624 oC and a fully dendritic microstructure When the sample was cast and poured at 750 oC without UST .The ultrasonic treatment during solidification proved that it has a positive influence on the microstructure as it produced the finest and globular grains thus it is expected to increase the mechanical properties of the alloy. Higher values of corrosion resistance and hardness were recorded for the ultrasound-treated sample in comparison to cast one.

Keywords: ultrasonic treatment, aluminum alloys, corrosion behaviour, mechanical behaviour, microstructure

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Authors: Rohit Sharma, Fabio Cozzi

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A 3C-2D PIV technique was applied to investigate the swirling flow generated by an axial plus tangential type swirl generator. This work is focused on the near-exit region of an isothermal swirling jet to characterize the effect of swirl on the flow field and to identify the large coherent structures both in unconfined and confined conditions for geometrical swirl number, S_g = 4.6. Effects of the Reynolds number on the flow structure were also studied. The experimental results show significant effects of the confinement on the mean velocity fields and its fluctuations. The size of the recirculation zone was significantly enlarged upon confinement compared to the free swirling jet. Increasing in the Reynolds number further enhanced the recirculation zone. The frequency characteristics have been measured with a capacitive microphone which indicates the presence of periodic oscillation related to the existence of precessing vortex core, PVC. Proper orthogonal decomposition of the jet velocity field was carried out, enabling the identification of coherent structures. The time coefficients of the first two most energetic POD modes were used to reconstruct the phase-averaged velocity field of the oscillatory motion in the swirling flow. The instantaneous minima of negative swirl strength values calculated from the instantaneous velocity field revealed the presence of two helical structures located in the inner and outer shear layers and this structure fade out at an axial location of approximately z/D = 1.5 for unconfined case and z/D = 1.2 for confined case. By phase averaging the instantaneous swirling strength maps, the 3D helical vortex structure was reconstructed.

Keywords: acoustic probes, 3C-2D particle image velocimetry (PIV), precessing vortex core (PVC), recirculation zone (RZ)

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Authors: M. Yosra, A. Mohamed, T. Sami

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Over the past few years, mobile communication technologies have seen significant evolution. This fact promoted the implementation of many systems in a multi-technological setting. From one system to another, the Quality of Service (QoS) provided to mobile consumers gets better. The growing number of normalized standards extends the available services for each consumer, moreover, most of the available radio frequencies have already been allocated, such as 3G, Wifi, Wimax, and LTE. A study by the Federal Communications Commission (FCC) found that certain frequency bands are partially occupied in particular locations and times. So, the idea of Cognitive Radio (CR) is to share the spectrum between a primary user (PU) and a secondary user (SU). The main objective of this spectrum management is to achieve a maximum rate of exploitation of the radio spectrum. In general, the CR can greatly improve the quality of service (QoS) and improve the reliability of the link. The problem will reside in the possibility of proposing a technique to improve the reliability of the wireless link by using the CR with some routing protocols. However, users declared that the links were unreliable and that it was an incompatibility with QoS. In our case, we choose the QoS parameter "bandwidth" to perform a supervised classification. In this paper, we propose a comparative study between some routing protocols, taking into account the variation of different technologies on the existing spectral bandwidth like 3G, WIFI, WIMAX, and LTE. Due to the simulation results, we observe that LTE has significantly higher availability bandwidth compared with other technologies. The performance of the OLSR protocol is better than other on-demand routing protocols (DSR, AODV and DSDV), in LTE technology because of the proper receiving of packets, less packet drop and the throughput. Numerous simulations of routing protocols have been made using simulators such as NS3.

Keywords: cognitive radio, multi technology, network simulator (NS3), routing protocol

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Authors: S. M. Ishtiaque, V. K. Yadav, S. D. Joshi, J. K. Chatterjee

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The DIAMETRIC FAULTS system has been developed that captures a bi-directional image of yarn continuously in sequentially manner and provides the detailed classification of faults. A novel mathematical framework developed on the acquired bi-directional images forms the basis of fault classification in four broad categories, namely, Thick1, Thick2, Thin and Normal Yarn. A discretised version of Radon transformation has been used to convert the bi-directional images into one-dimensional signals. Images were divided into training and test sample sets. Karhunen–Loève Transformation (KLT) basis is computed for the signals from the images in training set for each fault class taking top six highest energy eigen vectors. The fault class of the test image is identified by taking the Euclidean distance of its signal from its projection on the KLT basis for each sample realization and fault class in the training set. Euclidean distance applied using various techniques is used for classifying an unknown fault class. An accuracy of about 90% is achieved in detecting the correct fault class using the various techniques. The four broad fault classes were further sub classified in four sub groups based on the user set boundary limits for fault length and fault volume. The fault cross-sectional area and the fault length defines the total volume of fault. A distinct distribution of faults is found in terms of their volume and physical dimensions which can be used for monitoring the yarn faults. It has been shown from the configurational based characterization and classification that the spun yarn faults arising out of mass variation, exhibit distinct characteristics in terms of their contours, sizes and shapes apart from their frequency of occurrences.

Keywords: Euclidean distance, fault classification, KLT, Radon Transform

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Authors: R. Janyaphadungpong, A. Pimkhaokham

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This prospective clinical study determined the insertion torque (IT) value and monitored the changes in implant stability quotient (ISQ) values during the 12 weeks healing period from implant placement without bone graft (control group) and with bone graft using the guided bone regeneration (GBR) technique (study group). The relationship between the IT and ISQ values of the implants was also assessed. The control and study groups each consisted of 6 patients with 8 implants per group. The ASTRA TECH Implant System™ EV 4.2 mm in diameter was placed in the posterior mandibular region. In the control group, implants were placed in bone without bone graft, whereas in the study group implants were placed simultaneously with the GBR technique at favorable bone defect. IT (Ncm) of each implant was recorded when fully inserted. ISQ values were obtained from the Osstell® ISQ at the time of implant placement, and at 2, 4, 8, and 12 weeks. No difference in IT was found between groups (P = 0.320). The ISQ values in the control group were significantly higher than in the study group at the time of implant placement and at 4 weeks. There was no significant association between IT and ISQ values either at baseline or after the 12 weeks. At 12 weeks of healing, the control and study groups displayed different trends. Mean ISQ values for the control group decreased over the first 2 weeks and then started to increase. ISQ value increases were statistically significant at 8 weeks and later, whereas mean ISQ values in the study group decreased over the first 4 weeks and then started to increase, with statistical significance after 12 weeks. At 12 weeks, all implants achieved osseointegration with mean ISQ values over the threshold value (ISQ>70). These results indicated that implants, in which guided bone regeneration technique was performed during implant placement for treating favorable bone defects, were as predictable as implants placed without bone graft. However, loading in implants placed with the GBR technique for correcting favorable bone defects should be performed after 12 weeks of healing to ensure implant stability and osseointegration.

Keywords: dental implant, favorable bone defect, guided bone regeneration technique, implant stability

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Authors: I Putu Deny Arthawan Sugih Prabowo, Eko Nugroho, Rudy Hartanto

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Known, Green IT is a concept about how to use the technology (IT) wisely, efficiently, and environmentally. However, it exists as the consequence of the rapid-growth of the technology (especially IT) currently. Not only for the environments, the usage of Green IT applications, e.g. Cloud Computing (Cloud Storage) and E-Money (E-Cash), also gives its benefits for the organizational business strategy (especially the organizational product/service strategy) in order to gain the organizational competitive advantage (to be the market leader). This paper takes the case at E-Money as a Value-Added Services (VAS) of a telecommunication firm (company) in Indonesia which it also competes with the competitors’ similar product (service). Although it has been a popular telecommunication firm’s product/service, but its strategic values for the organization (firm) is still unknown, and therefore, the aim of this paper is for analyzing its strategic values for gaining the organizational competitive advantage. However, in this paper, its strategic value analysis is viewed by how to assess (consider) its strategic benefits and also manage the challenges or risks of its implementation at the organization as an organizational product/service. Then the paper uses a research model for investigating the influences of both perceived risks and the organizational cultures to the usage of Green IT Application at the organization and also both the usage of Green IT Application at the organization and the threats-challenges of the organizational products/services to the competitive advantage of the organizational products/services. However, the paper uses the quantitative research method (collecting the information from the field respondents by using the research questionnaires) and then, the primary data is analyzed by both descriptive and inferential statistics. Also in this paper, SmartPLS is used for analyzing the primary data by the quantitative research method. Besides using the quantitative research method, the paper also uses the qualitative research method, such as interviewing the field respondent and/or directly field observation, for deeply confirming the quantitative research method’s analysis results at the certain domain, e.g. both organizational cultures and internal processes that support the usage of Green IT applications for the organizational product/service (E-Money in this paper case). However, the paper is still at an infant stage of in-progress research. Then the paper’s results may be used as a reference for the organization (firm or company) in developing the organizational business strategies, especially about the organizational product/service that relates to Green IT applications. Besides it, the paper may also be the future study, e.g. the influence of knowledge transfer about E-Money and/or other Green IT application-based products/services to the organizational service performance that relates to the product (service) in order to gain the competitive advantage.

Keywords: Green IT, competitive advantage, strategic value, organization (firm or company), organizational product (service)

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Authors: Faseluka Olamide Tope

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Giving quality education to students with special needs requires that all necessary resources should be harnessed and digital devices has become important part of resources used as instructional materials in educating students with special needs. Teachers who will make use of these technologies are considered as a part of the most important elements in any educational programme and the effective usage of these technologies largely depends on them. Out of numerous determinants of the effective use of these digital devices, this study examines teachers’ attitude and knowledge as predictors of effective use of digital technology for education of special needs student in Oyo state, Nigeria. The descriptive survey research design of the expo-facto type was adopted for the study, using simple random sampling technique. The study was carried out among sixty (60) participants. Two research questions and two research hypotheses were formulated and used. The data collected through the research instruments for the study were analysedusing frequency, percentage, mean and standard deviation, Pearson, Product, Moment Correlation (PPMC) and Multiple Regression Analysis. The study revealed a significant relationship between teachers attitude (50, < 0.05) and effective use of digital technologies for special needs students. Furthermore, there was a significant contribution F (F=4.289; R=0.876 and R2 =0.758) in the joint contribution of the independent variable  (teacher’s attitude and teacher’s knowledge) and dependent variable (effective use of digital technologies) while teachers knowledge have the highest contribution(b=7.926, t=4.376), the study therefore revealed that teachers attitude and knowledge are potent factors that predicts the effective usage of digital technologies for the education of special needs student. The study recommended that due to the ever-changing nature of technology which comes with new features, teachers should be equipped with appropriate knowledge in order to effectively make use of them and teachers should also develop right attitude toward the use of digital technologies

Keywords: teachers’ knowledge, teachers’ attitude, digital devices, special needs students

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Authors: Thomas Soro, Tim Stott, Brendan O'Rourke

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The construction of artistic reputation has been examined within sociology, philosophy, and economics but, baring a few noteworthy exceptions its discursive aspect has been largely ignored. This is particularly surprising given that contemporary artworks primarily rely on discourse to construct their ontological status. This paper contributes a discourse analytical perspective to the broad body of literature on artistic reputation by providing an understanding of how it is discursively constructed within the institutional context of online contemporary art magazines. This paper uses corpora compiled from the websites of e-flux and ARTnews, two leading online contemporary art magazines, to examine how these organisations discursively construct the reputation of artists. By constructing word-sketches of the term 'Artist', the paper identified the most significant modifiers attributed to artists and the most significant verbs which have 'artist' as an object or subject. The most significant results were analysed through concordances and demonstrated a somewhat surprising lack of evaluative representation. To examine this feature more closely, the paper then analysed three announcement texts from e-flux’s site and three review texts from ARTnews' site, comparing the use of modifiers and verbs in the representation of artists, artworks, and institutions. The results of this analysis support the corpus findings, suggesting that artists are rarely represented in evaluative terms. Based on the relatively high frequency of evaluation in the representation of artworks and institutions, these results suggest that there may be discursive norms at work in the field of online contemporary art magazines which regulate the use of verbs and modifiers in the evaluation of artists.

Keywords: contemporary art, corpus linguistics, critical discourse analysis, symbolic capital

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Authors: Emma Nemishalyan

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It is believed that learners’ mother tongue (L1 hereafter) has a huge impact on their second language acquisition (L2 hereafter). This hypothesis has been exposed to both positive and negative criticism. Based on research results of a wide range of learners’ corpora (Chinese, Japanese, Spanish among others) the hypothesis has either been proved or disproved. However, no such study has been conducted on the Armenian learners. The aim of this paper is to understand the implication of the hypothesis on the Armenian learners’ corpus in terms of the use of the passive voice. To this end, the method of Contrastive Interlanguage Analysis (hereafter CIA) has been used on native speakers’ corpus (Louvain Corpus of Native English Essays (LOCNESS)) and Armenian learners’ corpus which has been compiled by me in compliance with International Corpus of Learner English (ICLE) guidelines. CIA compares the interlanguage (the language produced by learners) with the one produced by native speakers. With the help of this method, it is possible not only to highlight the mistakes that learners make, but also to underline the under or overuses. The choice of the grammar issue (passive voice) is conditioned by the fact that typologically Armenian and English are drastically different as they belong to different branches. Moreover, the passive voice is considered to be one of the most problematic grammar topics to be acquired by learners of the English language. Based on this difference, we hypothesized that Armenian learners would either overuse or underuse some types of the passive voice. With the help of Lancsbox software, we have identified the frequency rates of passive voice usage in LOCNESS and Armenian learners’ corpus to understand whether the latter have the same usage pattern of the passive voice as the native speakers. Secondly, we have identified the types of the passive voice used by the Armenian leaners trying to track down the reasons in their mother tongue. The results of the study showed that Armenian learners underused the passive voices in contrast to native speakers. Furthermore, the hypothesis that learners’ L1 has an impact on learners’ L2 acquisition and production was proved.

Keywords: corpus linguistics, applied linguistics, second language acquisition, corpus compilation

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Authors: Lorifel Hinay

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Natural disasters have increased in frequency and severity in the Philippines over the years resulting to detrimental impacts in school properties and lives of learners. The topography of the Province of Southern Leyte is a hotspot for inevitable natural disaster-causing hazards that could affect schools, cripple the educational system and cause environmental, cultural and social detrimental impacts making Disaster Risk Reduction and Management (DRRM) an indispensable platform to keep learners safe, secure and resilient. This study determined the schools’ vulnerability and risk assessment to earthquake, landslide, flood, storm surge and tsunami hazards, and its relationship to status in disaster preparedness. Descriptive-correlational research design was used where the respondents were School DRRM Coordinators/School Administrators and Municipal DRRM Officers. It was found that schools’ vulnerability and risk were high in landslide, medium in earthquake, and low in flood, storm surge and tsunami. Though schools were moderately prepared in disasters across all hazards, they were less accomplished in group organization and property security. Less planning preparation and less implementation of DRRM measures were observed in schools highly at risk of earthquake and landslide. Also, schools vulnerable to landslide and flood have very high property security. Topography and location greatly contributed to schools’ vulnerability to hazards, thus, a school-based disaster preparedness plan is hoped to help ensure that hazard-exposed schools can build a culture of safety, disaster resiliency and education continuity.

Keywords: disaster risk reduction and management, earthquake, flood, landslide, storm surge, tsunami

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Authors: Eugene Y. J. Aw, J. W. Koh, S. H. Chew, K. E. Chua, P. L. Goh, Grace H. B. Foo, M. L. Leong

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This paper presents the evaluation of various soil testing methods such as the four-probe soil electrical resistivity method and cone penetration test (CPT) that can complement a newly developed novel rapid soil classification scheme using computer vision, to improve the accuracy and productivity of on-site classification of excavated soil. In Singapore, excavated soils from the local construction industry are transported to Staging Grounds (SGs) to be reused as fill material for land reclamation. Excavated soils are mainly categorized into two groups (“Good Earth” and “Soft Clay”) based on particle size distribution (PSD) and water content (w) from soil investigation reports and on-site visual survey, such that proper treatment and usage can be exercised. However, this process is time-consuming and labor-intensive. Thus, a rapid classification method is needed at the SGs. Four-probe soil electrical resistivity and CPT were evaluated for their feasibility as suitable additions to the computer vision system to further develop this innovative non-destructive and instantaneous classification method. The computer vision technique comprises soil image acquisition using an industrial-grade camera; image processing and analysis via calculation of Grey Level Co-occurrence Matrix (GLCM) textural parameters; and decision-making using an Artificial Neural Network (ANN). It was found from the previous study that the ANN model coupled with ρ can classify soils into “Good Earth” and “Soft Clay” in less than a minute, with an accuracy of 85% based on selected representative soil images. To further improve the technique, the following three items were targeted to be added onto the computer vision scheme: the apparent electrical resistivity of soil (ρ) measured using a set of four probes arranged in Wenner’s array, the soil strength measured using a modified mini cone penetrometer, and w measured using a set of time-domain reflectometry (TDR) probes. Laboratory proof-of-concept was conducted through a series of seven tests with three types of soils – “Good Earth”, “Soft Clay,” and a mix of the two. Validation was performed against the PSD and w of each soil type obtained from conventional laboratory tests. The results show that ρ, w and CPT measurements can be collectively analyzed to classify soils into “Good Earth” or “Soft Clay” and are feasible as complementing methods to the computer vision system.

Keywords: computer vision technique, cone penetration test, electrical resistivity, rapid and non-destructive, soil classification

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Authors: Esther Ekundayo

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The nature of AI-generated works makes it difficult to identify an author. Although, some scholars have suggested that all the players involved in its creation should be allocated authorship according to their respective contribution. From the programmer who creates and designs the AI to the investor who finances the AI and to the user of the AI who most likely ends up creating the work in question. While others suggested that this issue may be resolved by the UK computer-generated works (CGW) provision under Section 9(3) of the Copyright Designs and Patents Act 1988. However, under the UK and Nigerian copyright law, only human-created works are recognised. This is usually assessed based on their originality. This simply means that the work must have been created as a result of its author’s creative and intellectual abilities and not copied. Such works are literary, dramatic, musical and artistic works and are those that have recently been a topic of discussion with regards to generative artificial intelligence (Generative AI). Unlike Nigeria, the UK CDPA recognises computer-generated works and vests its authorship with the human who made the necessary arrangement for its creation . However, making necessary arrangement in the case of Nova Productions Ltd v Mazooma Games Ltd was interpreted similarly to the traditional authorship principle, which requires the skills of the creator to prove originality. Although, some recommend that computer-generated works complicates this issue, and AI-generated works should enter the public domain as authorship cannot be allocated to AI itself. Additionally, the UKIPO recognising these issues in line with the growing AI trend in a public consultation launched in the year 2022, considered whether computer-generated works should be protected at all and why. If not, whether a new right with a different scope and term of protection should be introduced. However, it concluded that the issue of computer-generated works would be revisited as AI was still in its early stages. Conversely, due to the recent developments in this area with regards to Generative AI systems such as ChatGPT, Midjourney, DALL-E and AIVA, amongst others, which can produce human-like copyright creations, it is therefore important to examine the relevant issues which have the possibility of altering traditional copyright principles as we know it. Considering that the UK and Nigeria are both common law jurisdictions but with slightly differing approaches to this area, this research, therefore, seeks to answer the following questions by comparative analysis: 1)Who is the author of an AI-generated work? 2)Is the UK’s CGW provision worthy of emulation by the Nigerian law? 3) Would a sui generis law be capable of protecting AI-generated works and its author under both jurisdictions? This research further examines the possible barriers to the implementation of the new law in Nigeria, such as limited technical expertise and lack of awareness by the policymakers, amongst others.

Keywords: authorship, artificial intelligence (AI), generative ai, computer-generated works, copyright, technology

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Authors: Caterina Calicchio, Talia Sbardella

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The ability to move through geographical and symbolic spaces is key for building new nodes and social relationships. Especially in the framework of language learning, accepting and valuing diversity can help to create a constructive atmosphere of cooperation, innovation, and creativity. Thus, it is important to outline the stages of forming a learning community, focusing on the characteristics that can favor its development. It is known that elements like curiosity and motivation are significant for individual language learning; hence, the study attempts to investigate how factors like openness to diversity and cultural immersion could improve Italian learning and teaching. This paper aims to indicate the factors that could be significant for the development of a Learning Community by presenting a case study on a course on Italian as a second language for beginners: first, the theoretical matrices underlying social learning will be outlined. Secondly, a quantitative study will be described based on an adaptation of the openness to diversity and some insights psychometric scale questionnaire developed at the Umbra Institute. The questionnaire was delivered to 52 American college students with open-ended and closed-ended questions. Students were asked to specify their level of agreement to a set of statements on a six-point Likert scale ranging from (1) Strongly disagree to (6) Strongly agree. The data has been analyzed with a quantitative and qualitative method and has been represented in a pie chart and in a histogram. Moreover, mean and frequency have been calculated. The research findings demonstrate that openness to diversity and challenge enhances cross-cutting skills such as intercultural and communicative competence: through cultural immersion and the facility of speaking with locals, the participants have been able to develop their own Italian L2 language community. The goal is to share with the scientific community some insights to trace possible future lines of research.

Keywords: Italian as second language, language learning, learning community, openness to diversity

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Authors: Chua Si Wen Alicia, Marcus Goh Tian Xi, Eunice Gan Ghee Wu, Helen Bound, Lee Liang Ying, Albert Lee

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In a world full of rapid changes, people often need a set of skills to help them navigate an ever-changing workscape. These skills, often known as “future-oriented skills,” include learning to learn, critical thinking, understanding multiple perspectives, and knowledge creation. Future-oriented skills are typically assumed to be domain-general, applicable to multiple domains, and can be cultivated through a learning approach called Dialogical Inquiry. Dialogical Inquiry is known for its benefits of making sense of multiple perspectives, encouraging critical thinking, and developing learner’s capability to learn. However, it currently exists as a quantitative tool, which makes it hard to track and compare learning processes over time. With these concerns, the present research aimed to develop and validate a quantitative tool for the Map of Dialogical Inquiry, focusing Imagining aspect of learning. The Imagining aspect four dimensions: 1) speculative/ look for alternatives, 2) risk taking/ break rules, 3) create/ design, and 4) vision/ imagine. To do so, an exploratory literature review was conducted to better understand the dimensions of Imagining. This included deep-diving into the history of the creation of the Map of Dialogical Inquiry and a review on how “Imagining” has been conceptually defined in the field of social psychology, education, and beyond. Then, we synthesised and validated scales. These scales measured the dimension of Imagination and related concepts like creativity, divergent thinking regulatory focus, and instrumental risk. Thereafter, items were adapted from the aforementioned procured scales to form items that would contribute to the preliminary version of the Imagining Scale. For scale validation, 250 participants were recruited. A Confirmatory Factor Analysis (CFA) sought to establish dimensionality of the Imagining Scale with an iterative procedure in item removal. Reliability and validity of the scale’s dimensions were sought through measurements of Cronbach’s alpha, convergent validity, and discriminant validity. While CFA found that the distinction of Imagining’s four dimensions could not be validated, the scale was able to establish high reliability with a Cronbach alpha of .96. In addition, the convergent validity of the Imagining scale was established. A lack of strong discriminant validity may point to overlaps with other components of the Dialogical Map as a measure of learning. Thus, a holistic approach to forming the tool – encompassing all eight different components may be preferable.

Keywords: learning, education, imagining, pedagogy, dialogical teaching

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Authors: Magarò Floriana, Zinno Raffaele

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Since 2009, with the coming into force of the January 14, 2008 Ministerial Decree "New technical standards for construction", and the explanatory ministerial circular N°.617 of February 2, 2009, the question of seismic hazard and the design of seismic-resistant structures in Italy has acquired increasing importance. One of the most discussed aspects in recent Italian and international scientific literature concerns the dynamic interaction between land and structure, and the effects which dynamic coupling may have on individual buildings. In effect, from systems dynamics, it is well known that resonance can have catastrophic effects on a stimulated system, leading to a response that is not compatible with the previsions in the design phase. The method used in this study to estimate the frequency of oscillation of the structure is as follows: the analysis of HVSR (Horizontal to Vertical Spectral Ratio) relations. This allows for evaluation of very simple oscillation frequencies for land and structures. The tool used for data acquisition is an experimental digital tromograph. This is an engineered development of the experimental Languamply RE 4500 tromograph, equipped with an engineered amplification circuit and improved electronically using extremely small electronic components (size of each individual amplifier 16 x 26 mm). This tromograph is a modular system, completely "free" and "open", designed to interface Windows, Linux, OSX and Android with the outside world. It an amplifier designed to carry out microtremor measurements, yet which will also be useful for seismological and seismic measurements in general. The development of single amplifiers of small dimension allows for a very clean signal since being able to position it a few centimetres from the geophone eliminates cable “antenna” phenomena, which is a necessary characteristic in seeking to have signals which are clean at the very low voltages to be measured.

Keywords: microtremor, HVSR, tromograph, structural engineering

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Authors: M. Çevik, S. Sabancı, D. Tezcan, C. Çelebi, F. İçier

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Ultrasound technology is the one of the non-thermal food processing method in recent years which has been used widely in the food industry. Ultrasound application in the food industry is divided into two groups: low and high intensity ultrasound application. While low intensity ultrasound is used to obtain information about physicochemical properties of foods, high intensity ultrasound is used to extract bioactive components and to inactivate microorganisms and enzymes. In this study, the ultrasound pre-treatment at a constant power (1500 W) and fixed frequency (20 kHz) was applied to the red beetroot slices having the dimension of 25×25×50 mm at the constant temperature (25°C) for different application times (0, 5, 10, 15 and 20 min). The red beet root slices pretreated with ultrasonication was squeezed immediately. The changes on rheological properties of red beet root juice depending on ultrasonication duration applied to slices were investigated. Rheological measurements were conducted by using Brookfield viscometer (LVDV-II Pro, USA). Shear stress-shear rate data was obtained from experimental measurements for 0-200 rpm range by using spindle 18. Rheological properties of juice were determined by fitting this data to some rheological models (Newtonian, Bingham, Power Law, Herschel Bulkley). It was investigated that the best model was Power Law model for both untreated red beet root juice (R2=0.991, χ2=0.0007, RMSE=0.0247) and red beetroot juice produced from ultrasonicated slices (R2=0.993, χ2=0.0006, RMSE=0.0216 for 20 min pre-treatment). k (consistency coefficient) and n (flow behavior index) values of red beetroot juices were not affected from the duration of ultrasonication applied to the slices. Ultrasound treatment does not result in any changes on the rheological properties of red beetroot juice. This can be explained by lack of ability to homogenize of the intensity of applied ultrasound.

Keywords: ultrasonication, rheology, red beet root slice, juice

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Authors: Nicolas Georges, Akiki Simon, Bassil Naim, Nawfal Georges, Abi Fares Georges

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Introduction: Dyslipidemia has been recognized as a risk factor for cardiovascular diseases. While the development of atherosclerotic lesions begins in childhood and progresses throughout life, data on the prevalence of dyslipidemic children in Lebanon is lacking. Objectives: This study was conducted to assess the benefit of a protocol for universal screening for lipid disorder in Lebanese children aged between two and ten years old. Materials and Methods: A total of four hundred children aged 2 to 10 years old (51.5% boys) were included in the study. The subjects were recruited from private pediatric clinics after parental consent. Fasting total cholesterol (TC), triglycerides (TG), low-density lipoprotein (LDL), high-density lipoprotein (HDL) levels were measured and non-HDL cholesterol was calculated. The values were categorized according to 2011 Expert on Integrated Guidelines for Cardiovascular Health and Risk Reduction in Children and Adolescents. Results: The overall prevalence of high TC ( ≥ 200 mg/dL), high non-HDL-C ( ≥ 145 mg/dL), high LDL ( ≥ 130 mg/dL), high TG ( ≥ 100 mg/dL) and low HDL ( < 40 mg/dL) was respectively 19.5%, 23%, 19%, 31.8% and 20%. The overall frequency of dyslipidemia was 51.7%. In a bivariate analysis, dyslipidemia in children was associated with a BMI ≥ 95ᵗʰ percentile and parents having TC > 240 mg/dL with a P value respectively of 0.006 and 0.0001. Furthermore, high TG was independently associated with a BMI ≥ 95ᵗʰ percentile (P=0.0001). Children with parents having TC > 240 mg/dL was significantly correlated with high TC, high non-HDL-C and high LDL (P=0.0001 for all variables). Finally, according to the Pediatric dyslipidemia screening guidelines from the 2011 Expert Panel, 62.3% of dyslipidemic children had at least 1 risk factor that qualified them for screening while 37.7% of them didn’t have any risk factor. Conclusions: It is preferable to review the latest pediatric dyslipidemia screening guidelines by performing a universal screening program since a third of our dyslipidemic Lebanese children have been missed.

Keywords: cardiovascular risk factors, dyslipidemia, Lebanese children, screening

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Authors: Manee Hasap, Mongkolchai Hasap, Tasanee Nasae

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The purpose of this study was to evaluate the primary caregivers’ knowledge and capabilities for providing quality care to be hospitalized post-hip fracture surgery elderly patients. The theoretical framework of the study was derived from the concepts of dependent care agency in Orem’s Self-Care theory, and family care provision for the elderly and chronically ill patients. 59 subjects were purposively selected. The subjects were primary caregivers of post-operated hip fracture elderly patients who had been admitted to the Orthopaedic Ward of Songklanagarind Hospital. Demographic data of the caregivers and patients were collected by non-participant observation using the evaluation and recording forms. The reliability of caregivers’ knowledge measurement (0.86) was obtained by KR-20 and that of caregivers’ capabilities for post-operative care evaluation form (0.97) obtained from 2 observers by interrater reliability. The data were analyzed using descriptive statistic, which were frequency, percentage, mean, and standard deviation. The result of this study indicated that elderly patients with post-hip fracture surgery had many pre-discharge self care limitations. Approximately, 75% of the caregivers had knowledge to respond to patient’s essential needs at a high level, while the rest (25%) had this knowledge a moderate level. For observation, 57.63% of the subjects had capabilities in care practice at a moderate level; 28.81% had capabilities in care practice at a high level, while 13.56% had at a low level. The result of this study can be used as basic information for patients and caregivers capabilities developing plan especially, providing patients’ activities, accident surveillance and complications prevention for a good life quality of elderly patients after hip surgery both hospitalization and rehabilitation at home.

Keywords: care givers’ knowledge, care givers’ capabilities, elderly hip fracture patients, patients

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Authors: Golnush Masghati-Amoli, Paul Chin

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Over the past recent years, with the rapid increases in data availability and computing power, Machine Learning (ML) techniques have been called on in a range of different industries for their strong predictive capability. However, the use of Machine Learning in commercial banking has been limited due to a special challenge imposed by numerous regulations that require lenders to be able to explain their analytic models, not only to regulators but often to consumers. In other words, although Machine Leaning techniques enable better prediction with a higher level of accuracy, in comparison with other industries, they are adopted less frequently in commercial banking especially for scoring purposes. This is due to the fact that Machine Learning techniques are often considered as a black box and fail to provide information on why a certain risk score is given to a customer. In order to bridge this gap between the explain-ability and performance of Machine Learning techniques, a Hybrid Model is developed at Dun and Bradstreet that is focused on blending Machine Learning algorithms with traditional approaches such as scorecards. The Hybrid Model maximizes efficiency of traditional scorecards by merging its practical benefits, such as explain-ability and the ability to input domain knowledge, with the deep insights of Machine Learning techniques which can uncover patterns scorecard approaches cannot. First, through development of Machine Learning models, engineered features and latent variables and feature interactions that demonstrate high information value in the prediction of customer risk are identified. Then, these features are employed to introduce observed non-linear relationships between the explanatory and dependent variables into traditional scorecards. Moreover, instead of directly computing the Weight of Evidence (WoE) from good and bad data points, the Hybrid Model tries to match the score distribution generated by a Machine Learning algorithm, which ends up providing an estimate of the WoE for each bin. This capability helps to build powerful scorecards with sparse cases that cannot be achieved with traditional approaches. The proposed Hybrid Model is tested on different portfolios where a significant gap is observed between the performance of traditional scorecards and Machine Learning models. The result of analysis shows that Hybrid Model can improve the performance of traditional scorecards by introducing non-linear relationships between explanatory and target variables from Machine Learning models into traditional scorecards. Also, it is observed that in some scenarios the Hybrid Model can be almost as predictive as the Machine Learning techniques while being as transparent as traditional scorecards. Therefore, it is concluded that, with the use of Hybrid Model, Machine Learning algorithms can be used in the commercial banking industry without being concerned with difficulties in explaining the models for regulatory purposes.

Keywords: machine learning algorithms, scorecard, commercial banking, consumer risk, feature engineering

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Authors: Emine Yılmaz, Serap Fındık

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Baker’s yeast industry uses molasses as a raw material. Molasses is end product of sugar industry. Wastewater from molasses processing presents large amount of coloured substances that give dark brown color and high organic load to the effluents. The main coloured compounds are known as melanoidins. Melanoidins are product of Maillard reaction between amino acid and carbonyl groups in molasses. Dark colour prevents sunlight penetration and reduces photosynthetic activity and dissolved oxygen level of surface waters. Various methods like biological processes (aerobic and anaerobic), ozonation, wet air oxidation, coagulation/flocculation are used to treatment of baker’s yeast effluent. Before effluent is discharged adequate treatment is imperative. In addition to this, increasingly stringent environmental regulations are forcing distilleries to improve existing treatment and also to find alternative methods of effluent management or combination of treatment methods. Sonochemical oxidation is one of the alternative methods. Sonochemical oxidation employs ultrasound resulting in cavitation phenomena. In this study, decolorization of baker’s yeast effluent was investigated by using ultrasound. Baker’s yeast effluent was supplied from a factory which is located in the north of Turkey. An ultrasonic homogenizator used for this study. Its operating frequency is 20 kHz. TiO2-ZnO catalyst has been used as sonocatalyst. The effects of molar proportion of TiO2-ZnO, calcination temperature and time, catalyst amount were investigated on the decolorization of baker’s yeast effluent. The results showed that prepared composite TiO2-ZnO with 4:1 molar proportion treated at 700°C for 90 min provides better result. Initial decolorization rate at 15 min is 3% without catalyst, 14,5% with catalyst treated at 700°C for 90 min respectively.

Keywords: baker’s yeast effluent, decolorization, sonocatalyst, ultrasound

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Authors: Serdal Sabanci, Mutlu Çevik, Derya Tezcan, Cansu Çelebi, Filiz Içier

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Ultrasound is defined as sound waves having frequencies higher than 20 kHz, which is greater than the limits of the human hearing range. In recent years, ultrasonic treatment is an emerging technology being used increasingly in the food industry. It is applied as an alternative technique for different purposes such as microbial and enzyme inactivation, extraction, drying, filtration, crystallization, degas, cutting etc. Red beetroot (Beta vulgaris L.) is a root vegetable which is rich in mineral components, folic acid, dietary fiber, anthocyanin pigments. In this study, the application of low frequency high intensity ultrasound to the red beetroot slices and red beetroot juice for different treatment times (0, 5, 10, 15, 20 min) was investigated. Ultrasonicated red beetroot slices were also squeezed immediately. Changes on colour, betanin, pH and titratable acidity properties of red beetroot juices (the ultrasonicated juice (UJ) and the juice from ultrasonicated slices (JUS)) were determined. Although there was no significant difference statistically in the changes of color value of JUS samples due to ultrasound application (p>0.05), the color properties of UJ samples ultrasonicated for low durations were statistically different from raw material (p<0.05). The difference between color values of UJ and raw material disappeared (p>0.05) as the ultrasonication duration increased. The application of ultrasound to red beet root slices adversely affected and decreased the betanin content of JUS samples. On the other hand, the betanin content of UJ samples increased as the ultrasonication duration increased. Ultrasound treatment did not affect pH and titratable acidity of red beetroot juices statistically (p>0.05). The results suggest that ultrasound technology is the simple and economical technique which may successfully be employed for the processing of red beetroot juice with improved color and betanin quality. However, further investigation is still needed to confirm this.

Keywords: red beetroot, ultrasound, color, betanin

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Authors: Saut Samuel Simamora

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PURPOSE: Nucleus drop is one of the most feared and severe complications of modern cataract surgery. The lens material may drop through iatrogenic breaks of the posterior capsule. The incidence of the nucleus as the complication of phacoemulsification increases concomitant to the increased frequency of phacoemulsification. Pars plana vitrectomy (PPV) followed by endofragmentation and secondary intraocular lens (IOL) implantation is the choice of management procedure. This case report aims to present the outcome of PPV for the treatment dropped nucleus after cataract surgery METHODS: A 65 year old female patient came to Vitreoretina department with chief complaints blurry vision in her left eye after phacoemulsification one month before. Ophthalmological examination revealed visual acuity of the right eye (VA RE) was 6/15, and the left eye (VA LE) was hand movement. The intraocular pressure (IOP) on the right eye was 18 mmHg, and on the left eye was 59 mmHg. On her left eye, there were aphakic, dropped lens nucleus and secondary glaucoma.RESULTS: The patient got antiglaucoma agent until her IOP was decreased. She underwent pars plana vitrectomy to remove dropped nucleus and iris fixated IOL. One week post operative evaluation revealed VA LE was 6/7.5 and iris fixated IOL in proper position. CONCLUSIONS: Nucleus drop generally occurs in phacoemulsification cataract surgery techniques. Retained lens nucleus or fragments in the vitreous may cause severe intraocular inflammation leading to secondary glaucoma. The proper and good management for retained lens fragments in nucleus drop give excellent outcome to patient.

Keywords: secondary glaucoma, complication of phacoemulsification, nucleus drop, pars plana vitrectomy

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Authors: Yu Zhang, Ye Tian, Fang Ye Yixuan Kang

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The capacity of conventional cellular networks has reached its upper bound and it can be well handled by introducing femtocells with low-cost and easy-to-deploy. Spectrum interference issue becomes more critical in peace with the value-added multimedia services growing up increasingly in two-tier cellular networks. Spectrum allocation is one of effective methods in interference mitigation technology. This paper proposes a game-theory-based on OFDMA downlink spectrum allocation aiming at reducing co-channel interference in two-tier femtocell networks. The framework is formulated as a non-cooperative game, wherein the femto base stations are players and frequency channels available are strategies. The scheme takes full account of competitive behavior and fairness among stations. In addition, the utility function reflects the interference from the standpoint of channels essentially. This work focuses on co-channel interference and puts forward a negative logarithm interference function on distance weight ratio aiming at suppressing co-channel interference in the same layer network. This scenario is more suitable for actual network deployment and the system possesses high robustness. According to the proposed mechanism, interference exists only when players employ the same channel for data communication. This paper focuses on implementing spectrum allocation in a distributed fashion. Numerical results show that signal to interference and noise ratio can be obviously improved through the spectrum allocation scheme and the users quality of service in downlink can be satisfied. Besides, the average spectrum efficiency in cellular network can be significantly promoted as simulations results shown.

Keywords: femtocell networks, game theory, interference mitigation, spectrum allocation

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Authors: Genevaive Melendres

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School administrators face the reality of teachers losing their engagement, or schools losing the teachers. This study is then conducted to identify a structural model that best predict work engagement of private secondary teachers in Davao City. Ninety-three teachers from four sectarian schools and 56 teachers from four non-sectarian schools were involved in the completion of four survey instruments namely Organizational Climate Questionnaire, Leader Behavior Descriptive Questionnaire, Organizational Commitment Scales, and Utrecht Work Engagement Scales. Data were analyzed using frequency distribution, mean, standardized deviation, t-test for independent sample, Pearson r, stepwise multiple regression analysis, and structural equation modeling. Results show that schools have high level of organizational climate dimensions; leaders oftentimes show work-oriented and people-oriented behavior; teachers have high normative commitment and they are very often engaged at their work. Teachers from non-sectarian schools have higher organizational commitment than those from sectarian schools. Organizational climate and leadership behavior are positively related to and predict work engagement whereas commitment did not show any relationship. This study underscores the relative effects of three variables on the work engagement of teachers. After testing network of relationships and evaluating several models, a best-fitting model was found between leadership behavior and work engagement. The noteworthy findings suggest that principals pay attention and consistently evaluate their behavior for this best predicts the work engagement of the teachers. The study provides value to administrators who take decisions and create conditions in which teachers derive fulfillment.

Keywords: leadership behavior, organizational climate, organizational commitment, private secondary school teachers, structural model on work engagement

Procedia PDF Downloads 249

Authors: Manohar Salla, Mark S. Butler, Ruby Pelingon, Geraldine Kaeslin, Daniel E. Croker, Janet C. Reid, Jong Min Baek, Paul V. Bernhardt, Elizabeth M. J. Gillam, Matthew A. Cooper, Avril A. B. Robertson

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MCC950 is a potent and selective inhibitor of the NOD-like receptor pyrin domain-containing protein 3 (NLRP3) inflammasome that shows early promise for treatment of inflammatory diseases. The identification of major metabolites of lead molecule is an important step during drug development process. It provides an information about the metabolically labile sites in the molecule and thereby helping medicinal chemists to design metabolically stable molecules. To identify major metabolites of MCC950, the compound was incubated with human liver microsomes and subsequent analysis by (+)- and (−)-QTOF-ESI-MS/MS revealed a major metabolite formed due to hydroxylation on 1,2,3,5,6,7-hexahydro-s-indacene moiety of MCC950. This major metabolite can lose two water molecules and three possible regioisomers were synthesized. Co-elution of major metabolite with each of the synthesized compounds using HPLC-ESI-SRM-MS/MS revealed the structure of the metabolite (±) N-((1-hydroxy-1,2,3,5,6,7-hexahydro-s-indacen-4-yl)carbamoyl)-4-(2-hydroxypropan-2-yl)furan-2-sulfonamide. Subsequent synthesis of individual enantiomers and coelution in HPLC-ESI-SRM-MS/MS using a chiral column revealed the metabolite was R-(+)- N-((1-hydroxy-1,2,3,5,6,7-hexahydro-s-indacen-4-yl)carbamoyl)-4-(2-hydroxypropan-2-yl)furan-2-sulfonamide. To study the possible cytochrome P450 enzyme(s) responsible for the formation of major metabolite, MCC950 was incubated with a panel of cytochrome P450 enzymes. The result indicated that CYP1A2, CYP2A6, CYP2B6, CYP2C9, CYP2C18, CYP2C19, CYP2J2 and CYP3A4 are most likely responsible for the formation of the major metabolite. The biological activity of the major metabolite and the other synthesized regioisomers was also investigated by screening for for NLRP3 inflammasome inhibitory activity and cytotoxicity. The major metabolite had 170-fold less inhibitory activity (IC50-1238 nM) than MCC950 (IC50-7.5 nM). Interestingly, one regioisomer had shown nanomolar inhibitory activity (IC50-232 nM). However, no evidence of cytotoxicity was observed with any of these synthesized compounds when tested in human embryonic kidney 293 cells (HEK293) and human liver hepatocellular carcinoma G2 cells (HepG2). These key findings give an insight into the SAR of the hexahydroindacene moiety of MCC950 and reveal a metabolic soft spot which could be blocked by chemical modification.

Keywords: Cytochrome P450, inflammasome, MCC950, metabolite, microsome, NLRP3

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Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

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Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

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Authors: Guohong Wang, Hao Huang, Rui Xing, Liyan Tang, Yu Wang

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Start-ups are consistently under pressure to overcome liabilities of newness and smallness. They must focus on assembling resource and engaging constant renewal and repeated entrepreneurial activities to survive and grow. As an important form of resource, knowledge is constantly vital to start-ups, which will help start-ups with developing new product in hence forming competitive advantage. However, significant knowledge is usually needed to be identified and exploited from external entities, which makes it difficult to achieve knowledge transfer; with limited resources, it can be quite challenging for start-ups balancing the exploration and exploitation of knowledge. The research on knowledge transfer has become a relatively well-developed domain by indicating that knowledge transfer can be achieved through plenty of patterns, yet it is still under-explored that what processes and organizational practices help start-ups facilitating knowledge transfer for new product in the context portfolio entrepreneurship. Resource orchestration theory emphasizes the initiative and active management of company or the manager to explain the fulfillment of resource utility, which will help understand the process of managing knowledge as a certain kind of resource in start-ups. Drawing on the resource orchestration theory, this research aims to explore how knowledge transfer can be facilitated through resource orchestration. A qualitative single-case study of a sodium-ion battery new venture was conducted. The case company is sampled deliberately from representative industrial agglomeration areas in Liaoning Province, China. It is found that distinctive resource orchestration sub-processes are leveraged to facilitate knowledge transfer: (i) resource structuring makes knowledge available across the portfolio; (ii) resource bundling makes combines internal and external knowledge to form new knowledge; and (iii) resource harmonizing balances specific knowledge configurations across the portfolio. Meanwhile, by purposefully reallocating knowledge configurations to new product development in a certain new venture (exploration) and gradually adjusting knowledge configurations to being applied to existing products across the portfolio (exploitation), resource orchestration processes as a whole make exploration and exploitation of knowledge balanced. This study contributes to the knowledge management literature through proposing a resource orchestration view and depicting how knowledge transfer can be facilitated through different resource orchestration processes and mechanisms. In addition, by revealing the balancing process of exploration and exploitation of knowledge, and laying stress on the significance of the idea of making exploration and exploitation of knowledge balanced in the context of portfolio entrepreneurship, this study also adds specific efforts to entrepreneurship and strategy management literature.

Keywords: exploration and exploitation, knowledge transfer, new product development, portfolio entrepreneur, resource orchestration

Procedia PDF Downloads 117