Search results for: financial relationship building
7695 The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework
Authors: Hani Albogami
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The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies.Keywords: internal audit, corporate governance, earnings management, accounting
Procedia PDF Downloads 2027694 Novel Scratch Resistant Self-Healing Automotive Clearcoats Using Hyperbranched Polymers and POSS Nanostructures
Authors: H.Yari, M. Mohseni, Z. Ranjbar
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In this work a typical automotive clearcoat is modified with a combination of hyperbranched polymer (HBP) and polyhedral oligomeric silsesquioxane (POSS) nanostructures to simultaneously enhance the scratch resistance and healing ability of the resulting films. Micro-scratch and healing data revealed that these goals were achieved at high loadings of modifiers. Enhanced scratch resistance was attributed to the improved elastic recovery of the clearcoats in presence of modifiers. In addition, improved healing performance due to the partial replacement of covalent cross-links with physical ones resulted from the unique globular highly branched structure of HBP and POSS macromolecules.Keywords: automotive clearcoat, POSS building blocks scratch resistance, self-healing
Procedia PDF Downloads 3927693 Place and Role of Corporate Governance in Japan
Authors: Feddaoui Amina
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In a broad sense, corporate governance covers the organization of the control and management. The term is also used in a narrower sense, to refer to the relationship between shareholders, and the company’s board. There are a lot of discussions devoted to the understanding of the corporate governance role and its principles. In this paper, we are going to describe the definition of corporate governance as a control system and its principles, and find the role of corporate governance and its pillars. Finally, we are going to drop the theoretical study on the case of Japan.Keywords: corporate governance, place, role, Japan
Procedia PDF Downloads 3367692 An Integrated Planning Framework for Sustainable Tourism: Case Study of Tunisia
Authors: S. Halioui, I. Arikan, M. Schmidt
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Tourism sector in Tunisia faces several problems that range from economic challenges to environmental degradation and social instability. These problems have been intensified because of the increased competition in the tourism market, the political instability, financial crises, and recently terrorism problems have aggravated the situation. As a consequence, a new framework that promotes sustainable tourism in the country and increases its competitiveness is urgently needed. Planning for sustainable tourism sector requires the integration of complex interactions between economic, social and environmental aspects. Sustainable tourism principles can be implemented with the help of Strategic Environmental Assessment (SEA) process, which ensures the full integration of economic, social and environmental considerations while planning for the tourism sector in Tunisia. Results of the paper have broad implications for policy makers and tourism professionals.Keywords: sustainable tourism, strategic environmental assessment, tourism planning, policy
Procedia PDF Downloads 4897691 For Whom Is Legal Aid: A Critical Analysis of the State-Funded Legal Aid in Criminal Cases in Tajikistan
Authors: Umeda Junaydova
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Legal aid is a key element of access to justice. According to UN Principles and Guidelines on Access to Legal Aid in Criminal Justice Systems, state members bear the obligation to put in place accessible, effective, sustainable, and credible legal aid systems. Regarding this obligation, developing countries, such as Tajikistan, faced challenges in terms of financing this system. Thus, many developed nations have launched rule-of-law programs to support these states and ensure access to justice for all. Following independence from the Soviet Union, Tajikistan committed to introducing the rule of law and providing access to justice. This newly established country was weak, and the sudden outbreak of civil war aggravated the situation even more. The country needed external support and opened its door to attract foreign donors to assist it in its way to development. In 2015, Tajikistan, with the financial support of development partners, was able to establish a state-funded legal aid system that provides legal assistance to vulnerable and marginalized populations, including in criminal cases. In the beginning, almost the whole system was financed from donor funds; by that time, the contribution of the government gradually increased, and currently, it covers 80% of the total budget. All these governments' actions toward ensuring access to criminal legal aid for disadvantaged groups look promising; however, the reality is completely different. Currently, not all disadvantaged people are covered by these services, and their cases are most of the time considered without appropriate defense, which leads to violation of fundamental human rights. This research presents a comprehensive exploration of the interplay between donor assistance and the effectiveness of legal aid services in Tajikistan, with a specific focus on criminal cases involving vulnerable groups, such as women and children. In the context of Tajikistan, this study addresses a pressing concern: despite substantial financial support from international donors, state-funded legal aid services often fall short of meeting the needs of poor and vulnerable populations. The study delves into the underlying complexities of this issue and examines the structural, operational, and systemic challenges faced by legal aid providers, shedding light on the factors contributing to the ineffectiveness of legal aid services. Furthermore, it seeks to identify the root causes of these issues, revealing the barriers that hinder the delivery of adequate legal aid services. The research adopts a socio-legal methodology to ensure an appropriate combination of multiple methodologies. The findings of this research hold significant implications for both policymakers and practitioners, offering insights into the enhancement of legal aid services and access to justice for disadvantaged and marginalized populations in Tajikistan. By addressing these pressing questions, this study aims to fill the gap in legal literature and contribute to the development of a more equitable and efficient legal aid system that better serves the needs of the most vulnerable members of society.Keywords: access to justice, legal aid, rule of law, rights for council
Procedia PDF Downloads 517690 Comparing Emotion Recognition from Voice and Facial Data Using Time Invariant Features
Authors: Vesna Kirandziska, Nevena Ackovska, Ana Madevska Bogdanova
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The problem of emotion recognition is a challenging problem. It is still an open problem from the aspect of both intelligent systems and psychology. In this paper, both voice features and facial features are used for building an emotion recognition system. A Support Vector Machine classifiers are built by using raw data from video recordings. In this paper, the results obtained for the emotion recognition are given, and a discussion about the validity and the expressiveness of different emotions is presented. A comparison between the classifiers build from facial data only, voice data only and from the combination of both data is made here. The need for a better combination of the information from facial expression and voice data is argued.Keywords: emotion recognition, facial recognition, signal processing, machine learning
Procedia PDF Downloads 3167689 Dynamics of Agricultural Information and Effect on Income of Melon Farmers in Enugu Ezike Agricultural Zone of Enugu State, Nigeria
Authors: Iwuchukwu J. C., Ekeh G. Madukwe, M. C., Asadu A. N.
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Melon has significant importance of easy to plant, early maturing, low nutrient requirement and high yielding. Yet many melon farmers in the study area are either diversifying or abandoning this enterprise probably because of lack of agricultural knowledge/information and consequent reduction in output and income. The study was therefore carried out to asses effects of agricultural information on income of melon farmers in Enugu-Ezike Agricultural zone of Enugu state, Nigeria. Three blocks, nine circles and ninety melon farmers who were purposively selected constituted the sample for the study..Data were collected with interview schedule. Percentage and chart were used to present some of the data while some were analysed with mean score and correlation. The findings reveal that. average annual income of these respondents from melon was about seven thousand and five hundred Naira (approximately forty five Dollars). while their total average monthly income (income from melon and other sources) was about one thousand and two hundred Naira (approximately seven Dollars). About 42.% and 62% of the respondents in their respective order did not receive information on agricultural matters and melon production. Among the minority that received information on melon production, most of them sourced it from neighbours/friends/relatives. Majority of the respondents needed information on how to plant melon through interpersonal contact (face to face) using Igbo language as medium of communication and extension agent as teacher or resource person. The study also reveal a significant and positive relationship between number of times respondents received information on agriculture and their total monthly income. There was also a strong, positive and significant relationship between number of times respondents received information on melon and their annual income on melon production. The study therefore recommends that governmental and non-governmental organizations/ institutions should strengthen these farmers access to information on agriculture and melon specifically so as to boost their output and income.Keywords: farmers, income, information, melon
Procedia PDF Downloads 2467688 Bridge the Gap: Livability, Sustainable Development Goals and Pandemics: A Review on Visakhapatnam
Authors: Meenakshi Pappu
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The terms like liveability, Sustainable Development Goals and pandemic have been widely analysed in proving sustainable cities and community living in growing urban areas by 2030. The pandemic has made us all ruminate about how we look into different fast-growing cities which vary in geographical location, climatic zones, terrains, land use and varying cultural backgrounds & traditions belong to the mother soil. India has taken up huge steps to move towards achieving UN-SDGs. Smart city missions have played a vital role in moving towards SDG. Visakhapatnam city is the executive capital in the state of Andhra Pradesh. Located on the Eastern Ghats in South India, it is surrounded by a mountain range on three sides and the Indian Ocean on one side. This unique geographical location and fast urbanization in the last two decades, has put up immense pressure on the natural environment and recourses. It's observed that a lot of investigation to address the existing and proposed land-use, spatial, natural resources, air quality, environmental challenges, and a range of socio-economic, economic challenges were identified during the assessment phase. The citizen concerns with quality and quantity of access to water, sewerage, energy, transportation (public & private) and safety for the public were found out through surveying. Urban infrastructure plays a major part in city building. These cities are occupied by people who come for a better living. This paper aims to provide off-center way of approach to citizens-oriented community habits by addressing SDG 11: Sustainable cities & community by enkindling a characteristic framework of amalgamating 1.eco-design principal, 2. three factors of liveability and 3. a local traditional planning solution. Aiming towards a sustainable development utilized with the focus on the quality of the life and experience of the people who live in urban areas integrating life with soil & water. Building strong social agenda that includes affordable housing for all levels of households, secure and place for good quality public realm for the local people with activity in green corridor, open meeting space & adding recreational places for advantage..Keywords: livability, eco-design, smart city mission, sustainable
Procedia PDF Downloads 1847687 Tracing the Courtyard Typology from the Past: Highlighting a Need for Conservation in Case of Historic Settlement in Historic Town of Gwalior
Authors: Shivani Dolas, A. Richa Mishra
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The existence of Courtyards in India can be traced back to ‘Indus valley civilization’ and various layers of history bearing implications like socio-cultural, traditional, religious, climatic, etc., moreover serving as a breathing space in case of historical core areas. Over time, with the overlay of various historic layers within the historic urban cores and the present high density populace, the cores are getting congested day by day. In this case, courtyards may emerge out as an efficient medium to provide quality of life through livable spaces. Presently, with the growing population of the historic town of Gwalior, town in Madhya Pradesh holds remarkable essence of courtyards with its multiple concepts over time. Its scale and function varies from an imposing grand appearance in palatial form, up to functional practices as residential. Its privilege can also be drawn in urban forms, in sharing single space by multiple dwellings and in temples which can be sketched specifically in the region. Moreover, the effectiveness of courtyards has proven balance and control of micro-climate in such composite climate region. The research paper aims to underline the concept of courtyards in case of a mixed use neighborhood, Naya bazar, in Lashkar area of Gwalior, which developed during 19th century, highlighting the need of its preservation. The paper also elaborates its various implications on user-space relationship as in the present context, and growing congestion in the area, user and space relationship is seen lost. The noticeable change in the behavioral context in buildings and users can be noticed with the downfall of courtyards, isolating users with land. Also, a concern has been expressed on negligence of courtyard planning in future development, suggesting recommendations on preserving the courtyard typology as heritage.Keywords: courtyards, Gwalior, historic settlement, heritage
Procedia PDF Downloads 1507686 Building the Professional Readiness of Graduates from Day One: An Empirical Approach to Curriculum Continuous Improvement
Authors: Fiona Wahr, Sitalakshmi Venkatraman
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Industry employers require new graduates to bring with them a range of knowledge, skills and abilities which mean these new employees can immediately make valuable work contributions. These will be a combination of discipline and professional knowledge, skills and abilities which give graduates the technical capabilities to solve practical problems whilst interacting with a range of stakeholders. Underpinning the development of these disciplines and professional knowledge, skills and abilities, are “enabling” knowledge, skills and abilities which assist students to engage in learning. These are academic and learning skills which are essential to common starting points for both the learning process of students entering the course as well as forming the foundation for the fully developed graduate knowledge, skills and abilities. This paper reports on a project created to introduce and strengthen these enabling skills into the first semester of a Bachelor of Information Technology degree in an Australian polytechnic. The project uses an action research approach in the context of ongoing continuous improvement for the course to enhance the overall learning experience, learning sequencing, graduate outcomes, and most importantly, in the first semester, student engagement and retention. The focus of this is implementing the new curriculum in first semester subjects of the course with the aim of developing the “enabling” learning skills, such as literacy, research and numeracy based knowledge, skills and abilities (KSAs). The approach used for the introduction and embedding of these KSAs, (as both enablers of learning and to underpin graduate attribute development), is presented. Building on previous publications which reported different aspects of this longitudinal study, this paper recaps on the rationale for the curriculum redevelopment and then presents the quantitative findings of entering students’ reading literacy and numeracy knowledge and skills degree as well as their perceived research ability. The paper presents the methodology and findings for this stage of the research. Overall, the cohort exhibits mixed KSA levels in these areas, with a relatively low aggregated score. In addition, the paper describes the considerations for adjusting the design and delivery of the new subjects with a targeted learning experience, in response to the feedback gained through continuous monitoring. Such a strategy is aimed at accommodating the changing learning needs of the students and serves to support them towards achieving the enabling learning goals starting from day one of their higher education studies.Keywords: enabling skills, student retention, embedded learning support, continuous improvement
Procedia PDF Downloads 2487685 Assessment of the Risks of Environmental Factors on the Health of Kazakhstan Cities in Promoting the Sustainable Development Goals
Authors: Rassima Salimbayeva, Kaliash Stamkulova, Gulparshyn Satbayeva
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In order to adapt projects to promote Sustainable Development Goal 11. «Ensuring openness, security, resilience and environmental sustainability of cities and human settlements», presented in the UN Concept, it is necessary to assess the environmental sustainability of cities. From the analysis of the problems of sustainable development of cities in Kazakhstan, it can be seen that the industrial past created a typical range of problems -transport, housing, environment, and, importantly, image. Currently, the issue of air pollution in cities whose economies are dominated by one industry or company should be studied in more detail at the level of projects. In this research, using ecological, economic, and social indicators of five single-industry towns of the Karaganda region of Kazakhstan, an assessment of the risks of the negative impact of environmental factors on the health of the population was carried out, including by paying special attention to air quality. In order to investigate the relationship between the structure of industry, environmental pressure, and environmental sustainability of resource-oriented cities, an analysis of the main components was carried out to measure the structure of industry, environmental stress, and environmental sustainability of single-industry towns. It has been established that in resource-based cities, economic growth mainly depends on the development of one main industry, which primarily depends on local natural resources. Empirical results show that the regional structure of industry has a significant negative impact on the environmental sustainability of cities, in particular on the health of the population living in them. The paper complements the study of the theory of urban sustainability and clarifies the relationship between industrial structure and environmental pressure on health safety and environmental sustainability of cities and towns, which is crucial for further promoting the "green" development of single-industry towns based on natural resources.Keywords: public health risks, urban sustainability, suspended solids, single-industry towns, atmospheric air, environmental pollution
Procedia PDF Downloads 157684 Impact of Design Choices on the Life Cycle Energy of Modern Buildings
Authors: Mahsa Karimpour, Martin Belusko, Ke Xing, Frank Bruno
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Traditionally the embodied energy of design choices which reduce operational energy were assumed to have a negligible impact on the life cycle energy of buildings. However with new buildings having considerably lower operational energy, the significance of embodied energy increases. A life cycle assessment of a population of house designs was conducted in a mild and mixed climate zone. It was determined not only that embodied energy dominates life cycle energy, but that the impact on embodied of design choices was of equal significance to the impact on operational energy.Keywords: building life cycle energy, embodied energy, energy design measures, low energy buildings
Procedia PDF Downloads 7717683 Adhesion Study of Repair Mortar Based in Dune and Crushed Limestone Sand
Authors: Krobba Benharzallah, Kenai Said, Bouhicha Mohamed, Lakhdari Mohammed Fatah, Merah Ahmed
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In recent years, great interest has been directed towards the use of local materials and natural resources in building and public works. This is to satisfy the enormous need for these materials and contribute to sustainable development. Among these resources, dune sand and limestone crushed sand, which can be an interesting alternative to the replacement of siliceous alluvial sands for the formulation of a repair mortar. The results found show that the particle size correction of dune sand by limestone sand and the addition of a superplasticizer are very beneficial in terms of adhesion and mechanical strength.Keywords: repair mortar, dune sand, crushed limestone sand, adhesion, mechanical strength
Procedia PDF Downloads 1637682 SOM Map vs Hopfield Neural Network: A Comparative Study in Microscopic Evacuation Application
Authors: Zouhour Neji Ben Salem
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Microscopic evacuation focuses on the evacuee behavior and way of search of safety place in an egress situation. In recent years, several models handled microscopic evacuation problem. Among them, we have proposed Artificial Neural Network (ANN) as an alternative to mathematical models that can deal with such problem. In this paper, we present two ANN models: SOM map and Hopfield Network used to predict the evacuee behavior in a disaster situation. These models are tested in a real case, the second floor of Tunisian children hospital evacuation in case of fire. The two models are studied and compared in order to evaluate their performance.Keywords: artificial neural networks, self-organization map, hopfield network, microscopic evacuation, fire building evacuation
Procedia PDF Downloads 4047681 Policy and Strategy to Combatting Terrorism in Indonesia: Analysis Socio Juridical Counter and Contra Terrorism
Authors: Dini Dewi Heniarti
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In the past decades, Indonesia has suffered severe terrorist attacks, faced major terrorism challenges and has made impressive progress in countering it. The trend of terrorist groups operating in Indonesia is to focus on ‘soft’ targets. Indonesia has made notable progress in strengthening the legal regime against terrorism, in conformity with the international treaties against terrorism. Further measures are however needed to complete the legal regime building processes. This paper will demonstrate analyze socio yuridical contra and counter terrorism by Indonesia Government.Keywords: policy, strategy, combatting terrorism, socio juridical, counter and contra terrorism
Procedia PDF Downloads 4237680 The Usage of Mudbrick in Historical Structures of Van City
Authors: Mustafa Gulen, Eylem Guzel, Soner Guler
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The studies concentrated on the historical background of Van city show the fact that Van city has had a significant position as a settlement since ancient times and that it has hosted many civilizations during history. With the dominance of Ottoman Empire in 16th century, the region had been re-constructed by building new walls at the southern side of Van Castle. These construction activities had mostly been fulfilled by the usage of mudbrick which had been a fundamental material for thousands of years. As a result of natural disasters, battles and the move at the threshold of 20th century to the new settlement which is 9 kilometers away from the Ancient City Van is an open-air museum with the ruins of churches, mosques and baths. In this study, the usage of mudbrick from past till today in historical structures of Van city is evaluated in detail.Keywords: historical structures, history, mudbrick, Van city
Procedia PDF Downloads 5347679 Family-School-Community Engagement: Building a Growth Mindset
Authors: Michelann Parr
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Family-school-community engagement enhances family-school-community well-being, collective confidence, and school climate. While it is often referred to as a positive thing in the literature for families, schools, and communities, it does not come without its struggles. While there are numerous things families, schools, and communities do each and every day to enhance engagement, it is often difficult to find our way to true belonging and engagement. Working our way surface level barriers is easy; we can provide childcare, transportation, resources, and refreshments. We can even change the environment so that families will feel welcome, valued, and respected. But there are often mindsets and perpsectives buried deep below the surface, most often grounded in societal, familial, and political norms, expectations, pressures, and narratives. This work requires ongoing energy, commitment, and engagement of all stakeholders, including families, schools, and communities. Each and every day, we need to take a reflective and introspective stance at what is said and done and how it supports the overall goal of family-school-community engagement. And whatever we must occur within a paradigm of care in additional to one of critical thinking and social justice. Families, and those working with families, must not simply accept all that is given, but should instead ask these types of questions: a) How, and by whom, are the current philosophies and practices of family-school engagement interrogated? b) How might digging below surface level meanings support understanding of what is being said and done? c) How can we move toward meaningful and authentic engagement that balances knowledge and power between family, school, district, community (local and global), and government? This type of work requires conscious attention and intentional decision-making at all levels bringing us one step closer to authentic and meaningful partnerships. Strategies useful to building a growth mindset include: a) interrogating and exploring consistencies and inconsistencies by looking at what is done and what is not done through multiple perspectives; b) recognizing that enhancing family-engagement and changing mindsets take place at the micro-level (e.g., family and school), but also require active engagement and awareness at the macro-level (e.g., community agencies, district school boards, government); c) taking action as an advocate or activist. Negative narratives about families, schools, and communities should not be maintained, but instead critical and courageous conversations in and out of school should be initiated and sustained; and d) maintaining consistency, simplicity, and steady progress. All involved in engagement need to be aware of the struggles, but keep them in check with the many successes. Change may not be observed on a day-to-day basis or even immediately, but stepping back and looking from the outside in, might change the view. Working toward a growth mindset will produce better results than a fixed mindset, and this takes time.Keywords: family engagment, family-school-community engagement, parent engagement, parent involvment
Procedia PDF Downloads 1837678 Correlates of Income Generation of Small-Scale Fish Processors in Abeokuta Metropolis, Ogun State, Nigeria
Authors: Ayodeji Motunrayo Omoare
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Economically fish provides an important source of food and income for both men and women especially many households in the developing world and fishing has an important social and cultural position in river-rine communities. However, fish is highly susceptible to deterioration. Consequently, this study was carried out to correlate income generation of small-scale women fish processors in Abeokuta metropolis, Ogun State, Nigeria. Eighty small-scale women fish processors were randomly selected from five communities as the sample size for this study. Collected data were analyzed using both descriptive and inferential statistics. The results showed that the mean age of the respondents was 31.75 years with average household size of 4 people while 47.5% of the respondents had primary education. Most (86.3%) of the respondents were married and had spent more than 11 years in fish processing. The respondents were predominantly Yoruba tribe (91.2%). Majority (71.3%) of the respondents used traditional kiln for processing their fish while 23.7% of the respondents used hot vegetable oil to fry their fish. Also, the result revealed that respondents sourced capital from Personal Savings (48.8%), Cooperatives (27.5%), Friends and Family (17.5%) and Microfinance Banks (6.2%) for fish processing activities. The respondents generated an average income of ₦7,000.00 from roasted fish, ₦3,500.00 from dried fish, and ₦5,200.00 from fried fish daily. However, inadequate processing equipment (95.0%), non-availability of credit facility from microfinance banks (85.0%), poor electricity supply (77.5%), inadequate extension service support (70.0%), and fuel scarcity (68.7%) were major constraints to fish processing in the study area. Results of chi-square analysis showed that there was a significant relationship between personal characteristics (χ2 = 36.83, df = 9), processing methods (χ2 = 15.88, df = 3) and income generated at p < 0.05 level of significance. It can be concluded that significant relationship existed between processing methods and income generated. The study, therefore, recommends that modern processing equipment should be made available to the respondents at a subsidized price by the agro-allied companies.Keywords: correlates, income, fish processors, women, small-scale
Procedia PDF Downloads 2477677 Mapping of Electrical Energy Consumption Yogyakarta Province in 2014-2025
Authors: Alfi Al Fahreizy
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Yogyakarta is one of the provinces in Indonesia that often get a power outage because of high load electrical consumption. The authors mapped the electrical energy consumption [GWh] for the province of Yogyakarta in 2014-2025 using LEAP (Long-range Energy Alternatives Planning system) software. This paper use BAU (Business As Usual) scenario. BAU scenario in which the projection is based on the assumption that growth in electricity consumption will run as normally as before. The goal is to be able to see the electrical energy consumption in the household sector, industry , business, social, government office building, and street lighting. The data is the data projected statistical population and consumption data electricity [GWh] 2010, 2011, 2012 in Yogyakarta province.Keywords: LEAP, energy consumption, Yogyakarta, BAU
Procedia PDF Downloads 5987676 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand
Authors: Prateep Wajeetongratana
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The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget
Procedia PDF Downloads 3837675 The Flooding Management Strategy in Urban Areas: Reusing Public Facilities Land as Flood-Detention Space for Multi-Purpose
Authors: Hsiao-Ting Huang, Chang Hsueh-Sheng
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Taiwan is an island country which is affected by the monsoon deeply. Under the climate change, the frequency of extreme rainstorm by typhoon becomes more and more often Since 2000. When the extreme rainstorm comes, it will cause serious damage in Taiwan, especially in urban area. It is suffered by the flooding and the government take it as the urgent issue. On the past, the land use of urban planning does not take flood-detention into consideration. With the development of the city, the impermeable surface increase and most of the people live in urban area. It means there is the highly vulnerability in the urban area, but it cannot deal with the surface runoff and the flooding. However, building the detention pond in hydraulic engineering way to solve the problem is not feasible in urban area. The land expropriation is the most expensive construction of the detention pond in the urban area, and the government cannot afford it. Therefore, the management strategy of flooding in urban area should use the existing resource, public facilities land. It can archive the performance of flood-detention through providing the public facilities land with the detention function. As multi-use public facilities land, it also can show the combination of the land use and water agency. To this purpose, this research generalizes the factors of multi-use for public facilities land as flood-detention space with literature review. The factors can be divided into two categories: environmental factors and conditions of public facilities. Environmental factors including three factors: the terrain elevation, the inundation potential and the distance from the drainage system. In the other hand, there are six factors for conditions of public facilities, including area, building rate, the maximum of available ratio etc. Each of them will be according to it characteristic to given the weight for the land use suitability analysis. This research selects the rules of combination from the logical combination. After this process, it can be classified into three suitability levels. Then, three suitability levels will input to the physiographic inundation model for simulating the evaluation of flood-detention respectively. This study tries to respond the urgent issue in urban area and establishes a model of multi-use for public facilities land as flood-detention through the systematic research process of this study. The result of this study can tell which combination of the suitability level is more efficacious. Besides, The model is not only standing on the side of urban planners but also add in the point of view from water agency. Those findings may serve as basis for land use indicators and decision-making references for concerned government agencies.Keywords: flooding management strategy, land use suitability analysis, multi-use for public facilities land, physiographic inundation model
Procedia PDF Downloads 3587674 Adaptive Motion Planning for 6-DOF Robots Based on Trigonometric Functions
Authors: Jincan Li, Mingyu Gao, Zhiwei He, Yuxiang Yang, Zhongfei Yu, Yuanyuan Liu
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Building an appropriate motion model is crucial for trajectory planning of robots and determines the operational quality directly. An adaptive acceleration and deceleration motion planning based on trigonometric functions for the end-effector of 6-DOF robots in Cartesian coordinate system is proposed in this paper. This method not only achieves the smooth translation motion and rotation motion by constructing a continuous jerk model, but also automatically adjusts the parameters of trigonometric functions according to the variable inputs and the kinematic constraints. The results of computer simulation show that this method is correct and effective to achieve the adaptive motion planning for linear trajectories.Keywords: kinematic constraints, motion planning, trigonometric function, 6-DOF robots
Procedia PDF Downloads 2717673 The Transformation of Beauty and Ugliness in Art Aesthetics
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Since the mid-eighteenth century, when philosophers began to talk about aesthetic consciousness, beauty gradually became an independent system, and ugliness was often considered the opposite of beauty and neglected. Yet, ugliness itself has its self-regulation and aesthetic value. This paper explores the relationship between beauty and ugliness and the three forms of transformation between beauty and ugliness in artworks, looking at the history of ugliness in the East and the West, and giving an insight into the role of the artist in the transformation between beauty and ugliness.Keywords: artistic aesthetics, arts theory, aesthetic of the ugly, beauty and ugliness, arts of east and west
Procedia PDF Downloads 857672 Sand Production Modelled with Darcy Fluid Flow Using Discrete Element Method
Authors: M. N. Nwodo, Y. P. Cheng, N. H. Minh
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In the process of recovering oil in weak sandstone formations, the strength of sandstones around the wellbore is weakened due to the increase of effective stress/load from the completion activities around the cavity. The weakened and de-bonded sandstone may be eroded away by the produced fluid, which is termed sand production. It is one of the major trending subjects in the petroleum industry because of its significant negative impacts, as well as some observed positive impacts. For efficient sand management therefore, there has been need for a reliable study tool to understand the mechanism of sanding. One method of studying sand production is the use of the widely recognized Discrete Element Method (DEM), Particle Flow Code (PFC3D) which represents sands as granular individual elements bonded together at contact points. However, there is limited knowledge of the particle-scale behavior of the weak sandstone, and the parameters that affect sanding. This paper aims to investigate the reliability of using PFC3D and a simple Darcy flow in understanding the sand production behavior of a weak sandstone. An isotropic tri-axial test on a weak oil sandstone sample was first simulated at a confining stress of 1MPa to calibrate and validate the parallel bond models of PFC3D using a 10m height and 10m diameter solid cylindrical model. The effect of the confining stress on the number of bonds failure was studied using this cylindrical model. With the calibrated data and sample material properties obtained from the tri-axial test, simulations without and with fluid flow were carried out to check on the effect of Darcy flow on bonds failure using the same model geometry. The fluid flow network comprised of every four particles connected with tetrahedral flow pipes with a central pore or flow domain. Parametric studies included the effects of confining stress, and fluid pressure; as well as validating flow rate – permeability relationship to verify Darcy’s fluid flow law. The effect of model size scaling on sanding was also investigated using 4m height, 2m diameter model. The parallel bond model successfully calibrated the sample’s strength of 4.4MPa, showing a sharp peak strength before strain-softening, similar to the behavior of real cemented sandstones. There seems to be an exponential increasing relationship for the bigger model, but a curvilinear shape for the smaller model. The presence of the Darcy flow induced tensile forces and increased the number of broken bonds. For the parametric studies, flow rate has a linear relationship with permeability at constant pressure head. The higher the fluid flow pressure, the higher the number of broken bonds/sanding. The DEM PFC3D is a promising tool to studying the micromechanical behavior of cemented sandstones.Keywords: discrete element method, fluid flow, parametric study, sand production/bonds failure
Procedia PDF Downloads 3237671 Key Factors Influencing the Purchasing Decisions of Low Emission Cars: A Comparative Study between Egypt and Slovenia
Authors: O. Alaa, D. Ahmed, R. Baher, K. Matjaz
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This paper provides a study of the factors influencing the purchasing of low emission vehicles. In order to achieve the objectives of the paper, and in the light of the pool of literature and availability of data, the authors relied on qualitative methods to offers a comparison between Egypt as a developing country and Slovenia as a developed country, through analysing a survey that involves an Egyptian sample and Slovenian samples, it also studies the effect of different push and pull methods on different buyers in order to help the governments as well as the manufacturers to understand the most significant factors that affect the purchasing behaviour of LEV in the future. The results of this paper show the important vehicle performance factors, financial considerations, and environmental considerations along with the gender and age of the consumer show that consumers are more interested in the total price of the car than in different taxes.Keywords: low emission vehicles, purchasing behavior, developed countries, developing countries
Procedia PDF Downloads 1357670 Dynamic Changes in NT-proBNP Levels in Unrelated Donors during Hematopoietic Stem Cells Mobilization
Authors: Natalia V. Minaeva, Natalia A. Zorina, Marina N. Khorobrikh, Philipp S. Sherstnev, Tatiana V. Krivokorytova, Alexander S. Luchinin, Maksim S. Minaev, Igor V. Paramonov
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Background. Over the last few decades, the Center for International Blood and Marrow Transplant Research (CIBMTR) and the World Marrow Donor Association (WMDA) have been actively working to ensure the safety of the hematopoietic stem cell (HSC) donation process. Registration of adverse events that may occur during the donation period and establishing a relationship between donation and side effects are included in the WMDA international standards. The level of blood serum N-terminal pro-brain natriuretic peptide (NT-proBNP) is an early marker of myocardial stress. Due to the high analytical sensitivity and specificity, laboratory assessment of NT-proBNP makes it possible to objectively diagnose myocardial dysfunction. It is well known that the main stimulus for proBNP synthesis and secretion from atrial and ventricular cardiac myocytes is myocyte stretch and increasement of myocardial extensibility and pressure in the heart chambers. Аim. The aim of the study was to assess the dynamic changes in the levels of blood serum N-terminal pro-brain natriuretic peptide of unrelated donors at various stages of hematopoietic stem cell mobilization. Materials. We have examined 133 unrelated donors, including 92 men and 41 women, that have been included into the study. The NT-proBNP levels were measured before the start of mobilization, then on the day of apheresis, and after the donation of allogeneic HSC. The relationship between NT-proBNP levels and body mass index (BMI), ferritin, hemoglobin, and white blood cells (WBC) levels was assessed on the day of apheresis. The median age of donors was 34 years. Mobilization of HSCs was managed with filgrastim administration at a dose of 10 μg/kg daily for 4-5 days. The first leukocytapheresis was performed on day 4 from the start of filgrastim administration. Quantitative values of the blood serum NT-proBNP level are presented as a median (Me), first and third quartiles (Q1-Q3). Comparative analysis was carried out using the t-test and correlation analysis as well by Spearman method. Results. The baseline blood serum NT-proBNP levels in all 133 donors were within the reference values (<125 pg/ml) and equaled 21,6 (10,0; 43,3) pg/ml. At the same time, the level of NT-proBNP in women was significantly higher than that of men. On the day of the HSC apheresis, a significant increase of blood serum NT-proBNP levels was detected and equald 131,2 (72,6; 165,3) pg/ml (p<0,001), with higher rates in female donors. A statistically significant weak inverse correleation was established between the level of NT-proBNP and the BMI of donors (-0.18, p = 0,03), as well as the level of hemoglobin (-0.33, p <0,001), and ferritin levels (-0.19, p = 0,03). No relationship has been established between the magnitude of WBC levels achieved as a result of the mobilization of HSC on the day of leukocytapheresis. A day after the apheresis, the blood serum NT-proBNP levels still exceeded the reference values, but there was a decreasing tendency. Conclusion. An increase of the blood serum NT-proBNP level in unrelated donors during the mobilization of HSC was established. Future studies should clarify the reason for this phenomenon, as well as its effects on donors' long-term health.Keywords: unrelated donors, mobilization, hematopoietic stem cells, N-terminal pro-brain natriuretic peptide
Procedia PDF Downloads 1017669 Perfectionism, Self-Compassion, and Emotion Dysregulation: An Exploratory Analysis of Mediation Models in an Eating Disorder Sample
Authors: Sarah Potter, Michele Laliberte
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As eating disorders are associated with high levels of chronicity, impairment, and distress, it is paramount to evaluate factors that may improve treatment outcomes in this group. Individuals with eating disorders exhibit elevated levels of perfectionism and emotion dysregulation, as well as reduced self-compassion. These variables are related to eating disorder outcomes, including shape/weight concerns and psychosocial impairment. Thus, these factors may be tenable targets for treatment within eating disorder populations. However, the relative contributions of perfectionism, emotion dysregulation, and self-compassion to the severity of shape/weight concerns and psychosocial impairment remain largely unexplored. In the current study, mediation analyses were conducted to clarify how perfectionism, emotion dysregulation, and self-compassion are linked to shape/weight concerns and psychosocial impairment. The sample was comprised of 85 patients from an outpatient eating disorder clinic. The patients completed self-report measures of perfectionism, self-compassion, emotion dysregulation, eating disorder symptoms, and psychosocial impairment. Specifically, emotion dysregulation was assessed as a mediator in the relationships between (1) perfectionism and shape/weight concerns, (2) self-compassion and shape/weight concerns, (3) perfectionism and psychosocial impairment, and (4) self-compassion and psychosocial impairment. It was postulated that emotion dysregulation would significantly mediate relationships in the former two models. An a priori hypothesis was not constructed in reference to the latter models, as these analyses were preliminary and exploratory in nature. The PROCESS macro for SPSS was utilized to perform these analyses. Emotion dysregulation fully mediated the relationships between perfectionism and eating disorder outcomes. In the link between self-compassion and psychosocial impairment, emotion dysregulation partially mediated this relationship. Finally, emotion dysregulation did not significantly mediate the relationship between self-compassion and shape/weight concerns. The results suggest that emotion dysregulation and self-compassion may be suitable targets to decrease the severity of psychosocial impairment and shape/weight concerns in individuals with eating disorders. Further research is required to determine the stability of these models over time, between diagnostic groups, and in nonclinical samples.Keywords: eating disorders, emotion dysregulation, perfectionism, self-compassion
Procedia PDF Downloads 1467668 Observation and Study of Landslides Affecting the Tangier: Oued Rmel Motorway Segment
Authors: S. Houssaini, L. Bahi
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The motorway segment between Tangier and Oued R’mel has experienced, since the beginning of building works, significant instability and landslides linked to a number of geological, hydrogeological and geothermic factors affecting the different formations. The landslides observed are not fully understood, despite many studies conducted on this segment. This study aims at producing new methods to better explain the phenomena behind the landslides, taking into account the geotechnical and geothermic contexts. This analysis builds up on previous studies and geotechnical data collected in the field. The final body of data collected shall be processed through the Plaxis software for a better and customizable view of the landslide problems in the area, which will help to find solutions and stabilize land in the area.Keywords: landslides, modeling, risk, stabilization
Procedia PDF Downloads 1987667 Analysis of Tactile Perception of Textiles by Fingertip Skin Model
Authors: Izabela L. Ciesielska-Wrόbel
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This paper presents finite element models of the fingertip skin which have been created to simulate the contact of textile objects with the skin to gain a better understanding of the perception of textiles through the skin, so-called Hand of Textiles (HoT). Many objective and subjective techniques have been developed to analyze HoT, however none of them provide exact overall information concerning the sensation of textiles through the skin. As the human skin is a complex heterogeneous hyperelastic body composed of many particles, some simplifications had to be made at the stage of building the models. The same concerns models of woven structures, however their utilitarian value was maintained. The models reflect only friction between skin and woven textiles, deformation of the skin and fabrics when “touching” textiles and heat transfer from the surface of the skin into direction of textiles.Keywords: fingertip skin models, finite element models, modelling of textiles, sensation of textiles through the skin
Procedia PDF Downloads 4657666 Quantification of Uncertainties Related to the Implementation of Reverse Logistics Process
Authors: Dnaya Soukaina
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It’s over six decades that Reverse logistics had appeared as a research area, and it is emerging again and again in the scientific fields. As reverse logistics presents real potential for value recovery and environmental impacts decrease, it’s still necessary to extend this concept more in the industrial and commercial field especially in developing countries. The process of reverse logistics is a progression of steps beginning with the customer and finishing with the organization or even the customer, however the issue is that this cycle must be adjustable to the organization concerned, in addition of legislative, operational, financial and social obstacles. Literature had demonstrated that there are many other uncertainties while the implementation of this process that vary in function of the sector concerned and the kind of activity. Besides, even if literature is developing this topic over the last years, reseraches about uncertainties quantification in reverse logistics process still being few. the paper has the objective to fill this gap, and carry out a study to identify sustainable strategies that can be adapted to different industrial or commercial sectors to facilitate the implementation of reverse logistics.Keywords: reverse logistics, implementation, unceratinties quantification, mathematical model
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