Search results for: Internal Dosimetry

Authors: Eliane Abdo, Olivier Colot

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SMEs are always considered as a national priority due to their contribution to job creation, innovation and growth. Once the start-up phase is crossed with encouraging results, the company enters the phase of growth. In order to improve its competitiveness, maintain and increase its market share, the company is in the necessity even the obligation to develop its tangible and intangible investments. SMEs are generally closed companies with special and critical financial situation, limited resources and difficulty to access the capital markets; their shareholders are always living in a conflict between their independence and their need to increase capital that leads to the entry of new shareholder. The capital structure was always considered the core of research in corporate finance; moreover, the financial crisis and its repercussions on the credit’s availability, especially for SMEs make SME financing a hot topic. On the other hand, financial theories do not provide answers to capital structure’s questions; they offer tools and mode of financing that are more accessible to larger companies. Yet, SME’s capital structure can’t be independent of their governance structure. The classic financial theory supposes independence between the investment decision and the financing decision. Thus, investment determines the volume of funding, but not the split between internal or external funds. In this context, we find interesting to study the hypothesis that SMEs respond positively to the financial theories applied to large firms and to check if they are constrained by conventional solutions used by large companies. In this context, this research focuses on the analysis of the resource’s structure of SME in parallel with their investments’ structure, in order to highlight a link between their assets and liabilities structure. We founded our conceptual model based on two main theoretical frameworks: the Pecking order theory, and the Trade Off theory taking into consideration the SME’s characteristics. Our data were generated from DIANE database. Five hypotheses were tested via a panel regression to understand the type of dependence between the financing methods of 3,244 French SMEs and the development of their investment over a period of 10 years (2007-2016). The results show dependence between equity and internal financing in case of intangible investments development. Moreover, this type of business is constraint to financial debts since the guarantees provided are not sufficient to meet the banks' requirements. However, for tangible investments development, SMEs count sequentially on internal financing, bank borrowing, and new shares issuance or hybrid financing. This is compliant to the Pecking Order Theory. We, therefore, conclude that unlisted SMEs incur more financial debts to finance their tangible investments more than their intangible. However, they always prefer internal financing as a first choice. This seems to be confirmed by the assumption that the profitability of the company is negatively related to the increase of the financial debt. Thus, the Pecking Order Theory predictions seem to be the most plausible. Consequently, SMEs primarily rely on self-financing and then go, into debt as a priority to finance their financial deficit.

Keywords: capital structure, investments, life cycle, pecking order theory, trade off theory

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Authors: Oluremi I. Bamgbade, Oluwayomi Babatunde

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Governments and nonprofits have been in the support of sustainability as the goal of businesses especially in the construction industry because of its considerable impacts on the environment, economy, and society. However, to measure the degree to which an organisation is being sustainable or pursuing sustainable growth can be difficult as a result of the clear sustainability strategy required to assume their commitment to the goal and competitive advantage. This research investigated the influence of organisational culture and organisational structure in achieving sustainable construction among South African construction firms. A total of 132 consultants from the nine provinces in South Africa participated in the survey. The data collected were initially screened using SPSS (version 21) while Partial Least Squares Structural Equation Modeling (PLS-SEM) algorithm and bootstrap techniques were employed to test the hypothesised paths. The empirical evidence also supported the hypothesised direct effects of organisational culture and organisational structure on sustainable construction. Similarly, the result regarding the relationship between organisational culture and organisational structure was supported. Therefore, construction industry can record a considerable level of construction sustainability and establish suitable cultures and structures within the construction organisations. Drawing upon organisational control theory, these findings supported the view that these organisational internal factors have a strong contingent effect on sustainability adoption in construction project execution. The paper makes theoretical, practical and methodological contributions within the domain of sustainable construction especially in the context of South Africa. Some limitations of the study are indicated, suggesting opportunities for future research.

Keywords: organisational culture, organisational structure, South African construction firms, sustainable construction

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Authors: Lutfi Abosrra, Alseddeq Alabaoub, Nuri Elhaloudi

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Corrosion processes in the Oil & Gas industry can lead to failures that are usually costly to repair, costly in terms of loss of contaminated product, in terms of environmental damage and possibly costly in terms of human safety. This article describes the results of the corrosion review and criticality assessment done at Mellitah Gas (SRU unit) for pressure equipment and piping system. The information gathered through the review was intended for developing a qualitative RBI study. The corrosion criticality assessment has been carried out by applying company procedures and industrial recommended practices such as API 571, API 580/581, ASME PCC 3, which provides a guideline for establishing corrosion integrity assessment. The corrosion review is intimately related to the probability of failure (POF). During the corrosion study, the process units are reviewed by following the applicable process flow diagrams (PFDs) in the presence of Mellitah’s personnel from process engineering, inspection, and corrosion/materials and reliability engineers. The expected corrosion damage mechanism (internal and external) was identified, and the corrosion rate was estimated for every piece of equipment and corrosion loop in the process units. A combination of both Consequence and Likelihood of failure was used for determining the corrosion risk. A qualitative consequence of failure (COF) for each individual item was assigned based on the characteristics of the fluid as per its flammability, toxicity, and pollution into three levels (High, Medium, and Low). A qualitative probability of failure (POF)was applied to evaluate the internal and external degradation mechanism, a high-level point-based (0 to 10) for the purpose of risk prioritizing in the range of Low, Medium, and High.

Keywords: corrosion, criticality assessment, RBI, POF, COF

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Authors: Pavel V. Balabanov, Daria A. Liubimova, Aleksandr P. Savenkov

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The increase of technogenic and natural accidents, accompanied by air pollution, for example, by combustion products, leads to the necessity of respiratory protection. This work is devoted to the development of a calorimetric method and a device which allow investigating quickly the kinetics of carbon dioxide sorption by chemo-sorbents on the base of potassium superoxide in order to assess the protective properties of respiratory protective closed-circuit apparatus. The features of the traditional approach for determining the sorption properties in a thin layer of chemo-sorbent are described, as well as methods and devices, which can be used for the sorption kinetics study. The authors of the paper developed an approach (as opposed to the traditional approach) based on the power measurement of internal heat sources in the chemo-sorbent layer. The emergence of the heat sources is a result of the exothermic reaction of carbon dioxide sorption. This approach eliminates the necessity of chemical analysis of samples and can significantly reduce the time and material expenses during chemo-sorbents testing. The error of determining the volume fraction of adsorbed carbon dioxide by the developed method does not exceed 12%. Taking into account the efficiency of the method, we consider that it is a good alternative to traditional methods of chemical analysis under the assessment of the protection sorbents quality.

Keywords: carbon dioxide chemisorption, exothermic reaction, internal heat sources, respiratory protective apparatus

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Authors: Renata Hrecska

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This research seeks to fully examine the internal employment law of international organizations by comparing it with the characteristics of the national civil service. The aim of the research is to compare the legal system that has developed over many centuries and the relatively new internal staffing regulations to find out what solution schemes can help each other through mutual legal development in order to respond effectively to the social challenges of everyday life. Generally, the rules of civil service of any country or international entity have in common that they have, in their pragmatics inherently, the characteristic that makes them serving public interests. Though behind the common base there are many differences: there is the clear fragmentation of state regulation and the unity of organizational regulation. On the other hand, however, this difference disappears to some extent: the public service regulation of international organizations can be considered uniform until we examine it within, but not outside an organization. As soon as we compare the different organizations we may find many different solutions for staffing regulations. It is clear that the national civil service is a strong model for international organizations, but the question may be whether the staffing policy of international organizations can serve the national civil service as an example, too. In this respect, the easiest way to imagine a legislative environment would be to have a single comprehensive code, the general part of which is the Civil Service Act itself, and the specific part containing specific, necessarily differentiating rules for each layer of the civil service. Would it be advantageous to follow the footsteps of the leading international organizations, or is there any speciality in national level civil service that we cannot avoid during regulating processes? In addition to the above, the personal competencies of officials working in international organizations and public administrations also show a high degree of similarity, regardless of the type of employment. Thus, the whole public service system is characterized by the fundamental and special values that a person capable of holding a public office must be able to demonstrate, in some cases, even without special qualifications. It is also interesting how we can compare the two spheres of employment in light of the theory of Lawyer Louis Brandeis, a judge at the US Supreme Court, who formulated a complex theory of profession as distinguished from other occupations. From this point of view we can examine the continuous development of research and specialized knowledge at work; the community recognition and social status; that to what extent we can see a close-knit professional organization of altruistic philosophy; that how stability grows in the working conditions due to the stability of the profession; and that how the autonomy of the profession can prevail.

Keywords: civil service, comparative law, international organizations, regulatory systems

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Authors: M. F. M. Ali, A. R. Ismail, B. M. Deros

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Soccer is very popular and ranked as the top sports in the world as well as in Malaysia. Although soccer sport in Malaysia is currently professionalized, but it’s plunging achievements within recent years continue and are not to be proud of. After review, the Malaysian soccer players are still weak in terms of kicking techniques. The instep kick is a technique, which is often used in soccer for the purpose of short passes and making a scoring. This study presents the 3D biomechanics analysis on a soccer player during performing instep kick. This study was conducted to determine the optimization value for approach angle, distance of supporting leg from the ball and ball internal pressure respect to the knee angular velocity of the ball on the kicking leg. Six subjects from different categories using dominant right leg and free from any injury were selected to take part in this study. Subjects were asked to perform one step instep kick according to the setting for the variables with different parameter. Data analysis was performed using 3 Dimensional “Qualisys Track Manager” system and will focused on the bottom of the body from the waist to the ankle. For this purpose, the marker will be attached to the bottom of the body before the kicking is perform by the subjects. Statistical analysis was conducted by using Minitab software using Response Surface Method through Box-Behnken design. The results of this study found the optimization values for all three parameters, namely the approach angle, 53.6º, distance of supporting leg from the ball, 8.84sm and ball internal pressure, 0.9bar with knee angular velocity, 779.27 degrees/sec have been produced.

Keywords: biomechanics, instep kick, soccer, optimization

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Authors: Rita Emília Szabó, Róbert Polanek, Tünde Tőkés, Zoltán Szabó, Szabolcs Czifrus, Katalin Hideghéty

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Purpose: Several feature of zebrafish are making them amenable for investigation on therapeutic approaches such as ionizing radiation. The establishment of zebrafish model for comprehensive radiobiological research stands in the focus of our investigation, comparing the radiation effect curves of neutron and photon irradiation. Our final aim is to develop an appropriate vertebrate model in order to investigate the relative biological effectiveness of laser driven ionizing radiation. Methods and Materials: After careful dosimetry series of viable zebrafish embryos were exposed to a single fraction whole-body neutron-irradiation (1,25; 1,875; 2; 2,5 Gy) at the research reactor of the Technical University of Budapest and to conventional 6 MeV photon beam at 24 hour post-fertilization (hpf). The survival and morphologic abnormalities (pericardial edema, spine curvature) of each embryo were assessed for each experiment at 24-hour intervals from the point of fertilization up to 168 hpf (defining the dose lethal for 50% (LD50)). Results: In the zebrafish embryo model LD50 at 20 Gy dose level was defined and the same lethality were found at 2 Gy dose from the reactor neutron beam resulting RBE of 10. Dose-dependent organ perturbations were detected on macroscopic (shortening of the body length, spine curvature, microcephaly, micro-ophthalmia, micrognathia, pericardial edema, and inhibition of yolk sac resorption) and microscopic (marked cellular changes in skin, cardiac, gastrointestinal system) with the same magnitude of dose difference. Conclusion: In our observations, we found that zebrafish embryo model can be used for investigating the effects of different type of ionizing radiation and this system proved to be highly efficient vertebrate model for preclinical examinations.

Keywords: ionizing radiation, LD50, relative biological effectiveness, zebrafish embryo

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Authors: Zhao Liu, Kang Cao

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Strategic spatial planning, which is taken as an effective and competitive way for the governors of the city to improve the development and management level of a city, has been blooming in recent years all over the world. In the context of globalization and informatization, strategic spatial planning must transfer its focus on three different levels: global, regional and urban. Internal and external changes in environmental conditions lead to new advances in strategic planning both theoretically and practically. However, such advances or changes respond differently to cities on account of different dynamic mechanisms. This article aims at two cities of Tianjin in China and Melbourne in Australia, through a comparative study on strategic planning, to explore the differentiation of mechanisms in urban planning. By comparison and exploration, the purpose of this article is to exhibit two different planning worlds, western and Chinese, in a new way. The article can be divided into four parts. The first part outlines strategic planning transformations in the new era on three levels, generally analysing the internal and external environmental factors of today. The second part indicates the concepts of strategic planning theoretically, demonstrating briefly its development background and process in western and China, respectively. The third part takes Tianjin and Melbourne urban strategic spatial planning as examples to mainly carry on the contrast research from the aspects of strategic planning mode, competitive mechanism, contents, strategy implementation and management. It is expected to summarize the differences and similarities of the two plans, meanwhile, to explore the inherent factors or mechanisms probably spatial, material, political and etc., which affect cities in the course of urban planning. The final part is a summary of general mechanisms of planning from the perspective of strategic spatial planning.

Keywords: differentiation, strategic planning, Melbourne, Australia, Tianjin, China

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Authors: Olivine Lo

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Small- and Medium-Sized Enterprises (SMEs) consist of a broad variety of businesses, ranging from small grocery shops to manufacturing concerns. Some are dynamic and innovative, while others are more traditional. The definition of SMEs varies by country but is most determined by the number of employees, though business assets and sales revenues are alternative measures. There are eight main types of SME industries in Hong Kong: garment, electronics, plastics, metal and machinery, trading and logistics, building, manufacturing, and service industries. Information exchange is a key goal of human communication, and communicators have used a variety of media to maintain relationships through traditional face-to-face interactions and written forms like letters and faxes. With the advancement of mediated-interpersonal communication media from telephone to synchronic online tools like email, instant messaging, voice messaging, and video conferencing for sustaining relationships, particularly enabling geographically distanced relationships. Although these synchronous tools are gaining popularity, they are facilitating relationship maintenance in everyday life and complementing rather than replacing the more conventional face-to-face interactions. This study will test if there are any variances in effects by industry type among Hong Kong SMEs. The competitiveness of the business environment refers to the competition faced by a business within its particular industry. The more intense the competition in a given sector, the greater the potential for strategic uses of specific needs in a business. Both internal organization characteristics and external environments may affect firm performance and financial resources. The level of competitiveness within an industry will be a more reliable indicator to show how Hong Kong SMEs are striving to achieve their business goals using different techniques in their communication media preferences, rather than mere classification by industry type. This study thus divides the competitiveness of the business environment into internal and external: (1) the internal environment competition is the inherent competitiveness of the products or services provided by the SMEs, whereas (2) the external environment competition includes the economic and political realities and competitors joining the market. This study will test various organizational characteristics and competitiveness of the business environment to predict entrepreneurs’ communication media preferences.

Keywords: competitiveness of business environment, small- and medium-sized enterprises, organizational characteristics, communication media preference

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Authors: Francesco Pisano

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Islam has been an important topic in Turkey’s institutional identity. Since the dawn of the Turkish Republic, at the end of the First World War, the new Turkish leadership was urged to deal with the religious heritage of the Sultanate. Mustafa Kemal Ataturk, Turkey’s first President, led the country in a process of internal change, substantially modifying not merely the democratic stance of it, but also the way politics was addressing the Muslim faith. Islam was banned from the public sector of the society and was drastically marginalized to the mere private sphere of citizens’ lives. Headscarves were banned from institutional buildings together with any other religious practice, while the country was proceeding down a path of secularism and Westernization. This issue is demonstrated by the fact that even a new elected Prime Minister, Recep Tayyip Erdoğan, was initially barred from taking the institutional position, because of allegations that he had read a religious text while campaigning. Over the years, thanks to this initial internal shift, Turkey has often been seen by Western partners as one of the few countries that had managed to find a perfect balance between a democratic stance and an Islamic inherent nature. In the early 2000s, this led many academics to believe that Ankara could eventually have become the next European capital. Since then, the internal and external landscape of Turkey has drastically changed. Today, religion has returned to be an important point of reference for Turkish politics, considering also the failure of the European negotiations and the always more unstable external environment of the country. This paper wants to address this issue, looking at the important role religion has covered in the Turkish society and the way it has been politicized since the early years of the Republic. It will evolve from a more theoretical debate on secularism and the path of political westernization of Turkey under Ataturk’s rule to a more practical analysis of today’s situation, passing through the failure of Ankara’s accession into the EU and the current tense political relation with its traditional NATO allies. The final objective of this research, therefore, is not to offer a meticulous opinion on Turkey’s current international stance. This issue will be left entirely to the personal consideration of the reader. Rather, it will supplement the existing literature with a comprehensive and more structured analysis on the role Islam has played on Turkish politics since the early 1920s up until the political domestic revolution of the early 2000s, after the first electoral win of the Justice and Development Party (AKP).

Keywords: democracy, Islam, Mustafa Kemal Atatürk, Recep Tayyip Erdoğan, Turkey

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Authors: Sajjad Hassanpour, Vicente A. González, Yang Zou, Jiamou Liu

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Earthquakes pose a significant threat to both structural and non-structural elements in buildings, putting human lives at risk. Effective post-earthquake evacuation is critical for ensuring the safety of building occupants. However, current design practices often neglect the integration of post-earthquake evacuation considerations into the early-stage architectural design process. To address this gap, this paper presents a novel automated internal architectural layout generation tool that optimizes post-earthquake evacuation performance. The tool takes an initial plain floor plan as input, along with specific requirements from the user/architect, such as minimum room dimensions, corridor width, and exit lengths. Based on these inputs, firstly, the tool randomly generates different architectural layouts. Secondly, the human post-earthquake evacuation behaviour will be thoroughly assessed for each generated layout using the advanced Agent-Based Building Earthquake Evacuation Simulation (AB2E2S) model. The AB2E2S prototype is a post-earthquake evacuation simulation tool that incorporates variables related to earthquake intensity, architectural layout, and human factors. It leverages a hierarchical agent-based simulation approach, incorporating reinforcement learning to mimic human behaviour during evacuation. The model evaluates different layout options and provides feedback on evacuation flow, time, and possible casualties due to earthquake non-structural damage. By integrating the AB2E2S model into the automated layout generation tool, architects and designers can obtain optimized architectural layouts that prioritize post-earthquake evacuation performance. Through the use of the tool, architects and designers can explore various design alternatives, considering different minimum room requirements, corridor widths, and exit lengths. This approach ensures that evacuation considerations are embedded in the early stages of the design process. In conclusion, this research presents an innovative automated internal architectural layout generation tool that integrates post-earthquake evacuation simulation. By incorporating evacuation considerations into the early-stage design process, architects and designers can optimize building layouts for improved post-earthquake evacuation performance. This tool empowers professionals to create resilient designs that prioritize the safety of building occupants in the face of seismic events.

Keywords: agent-based simulation, automation in design, architectural layout, post-earthquake evacuation behavior

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Authors: Ya-Hsuan Wang

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This project of intercultural education aimed to explore pluricultural people’s interpretation and evaluation of the transnational community in Taiwan. Based on transnationalism and transculturalism, this study concerns the human right issues for immigrants and pluricultural people. Research participants as immigrants in Taiwan were asked about their typical thinking styles in the transnational community, their cultural integration in terms of transnational behaviors, and their collective memory of the transnational community. Interview questions included what key factors were involved in their identity negotiation, what roles the transnational community and collective memory would be for their identity negotiation and what were the positive or negative aspects impacting cross-border identity. Based on the experiences of pluricultural people and transnational communities, this project expected to enhance the depth and width of developing transcultural knowledge in textbook reform on History in K-12 schools. It is to transform cross-border identity into knowledge embedded with local culture in response to globalization and localization. The purpose of this paper is to portrait the cross-cultural practice of transnational community for Taiwan’s immigrants. It is to report their external socio-cultural expectation of ethnic economics, to understand their internal life course of national identity, and to clarify transnational community in relation to their cross-border identity. In conclusion, the cross-cultural practice of transnational community combined the external contexts such as ethnic economic interaction among transnational communities, social report and ethnic industry, and the internal contexts such as ethnic identity, language use, and collective memory in ethnic history.

Keywords: cross-cultural practice, immigrants, pluricultural people, transnational community

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Authors: Hanjong Kim, Changwan Han, Seonghun Park

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Heat exchanger manifolds in aircraft play an important role in evenly distributing the fluid entering through the inlet to the heat transfer unit. In order to achieve this requirement, the manifold should be designed to have a light weight by withstanding high internal pressure. Therefore, this study aims at minimizing the weight of the heat exchanger manifold through topology optimization. For topology optimization, the initial design space was created with the inner surface extracted from the currently used manifold model and with the outer surface having a dimension of 243.42 mm of X 74.09 mm X 65 mm. This design space solid model was transformed into a finite element model with a maximum tetrahedron mesh size of 2 mm using ANSYS Workbench. Then, topology optimization was performed under the boundary conditions of an internal pressure of 5.5 MPa and the fixed support for rectangular inlet boundaries by SIMULIA TOSCA. This topology optimization produced the minimized finial volume of the manifold (i.e., 7.3% of the initial volume) based on the given constraints (i.e., 6% of the initial volume) and the objective function (i.e., maximizing manifold stiffness). Weight of the optimized model was 6.7% lighter than the currently used manifold, but after smoothing the topology optimized model, this difference would be bigger. The current optimized model has uneven thickness and skeleton-shaped outer surface to reduce stress concentration. We are currently simplifying the optimized model shape with spline interpolations by reflecting the design characteristics in thickness and skeletal structures from the optimized model. This simplified model will be validated again by calculating both stress distributions and weight reduction and then the validated model will be manufactured using 3D printing processes.

Keywords: topology optimization, manifold, heat exchanger, 3D printing

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Authors: Tawanda Mushiri, Charles Mbohwa

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When an external load is applied to one of its ends, a pipe’s bends cross section tends to deform significantly both in and out of its end plane. This shell type behaviour characteristic of pipe bends and mainly due to their curves geometry accounts for their greater flexibility. This added flexibility is also accompanied by stressed and strains that are much higher than those present in a straight pipe. The primary goal of this research is to study the elastic-plastic behaviour of pipe bends under out of plane moment loading. It is also required to study the effects of changing the value of the pipe bend factor and the value of the internal pressure on that behaviour and to determine the value of the limit moments in each case. The results of these analyses are presented in the form of load deflection plots for each load case belonging to each model. From the load deflection curves, the limit moments of each case are obtained. The limit loads are then compared to those computed using some of the analytical and empirical equation available in the literature. The effects of modelling parameters are also studied. The results obtained from small displacement and large displacement analyses are compared and the effects of using a strain hardened material model are also investigated. To better understand the behaviour of pipe elbows under out of plane bending and internal pressure, it was deemed important to know how the cross section deforms and to study the distribution of stresses that cause it to deform in a particular manner. An elbow with pipe bend factor h=0.1 to h=1 is considered and the results of the detailed analysis are thereof examined.

Keywords: elasto-plastic, finite element analysis, pipe bends, simulation

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Authors: Hong Yu, Ion Matei

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Carbon fiber reinforced composites (CFRP) used as aircraft structure are subject to lightning strike, putting structural integrity under risk. Indirect damage may occur after a lightning strike where the internal structure can be damaged due to excessive heat induced by lightning current, while the surface of the structures remains intact. Three damage modes may be observed after a lightning strike: fiber breakage, inter-ply delamination and intra-ply cracks. The assessment of internal damage states in composite is challenging due to complicated microstructure, inherent uncertainties, and existence of multiple damage modes. In this work, a model based approach is adopted to diagnose faults in carbon composites after lighting strikes. A resistor network model is implemented to relate the overall electrical and thermal conduction behavior under simulated lightning current waveform to the intrinsic temperature dependent material properties, microstructure and degradation of materials. A fault detection and identification (FDI) module utilizes the physics based model and a particle filtering algorithm to identify damage mode as well as calculate the probability of structural failure. Extensive simulation results are provided to substantiate the proposed fault diagnosis methodology with both single fault and multiple faults cases. The approach is also demonstrated on transient resistance data collected from a IM7/Epoxy laminate under simulated lightning strike.

Keywords: carbon composite, fault detection, fault identification, particle filter

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Authors: Chineduum Okpala

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Nigeria, since her independence, has been engulfed in financial crimes of different forms. From embezzlement and conversion of public funds by public servants to stealing, contract inflation, and money laundering. Money laundering in Nigeria, particularly by political exposed persons, has been an issue of concern since independence. Corruption has been endemic, and Nigeria needs to integrate pro-active measures to show to the international community that it is ready to move against this vice. This paper discusses the negative effect of corruption and its effect on prosecutorial discretion. It also takes cognisance of the policy and aims of the anti-money laundering (AML) policy as enacted in Nigeria. It also takes as valid the assumption that the effective application of the rule of law will improve the efficacy of the Nigerian regime. In this regard, the perspective is internal to the Nigerian regime and its internal policy discourse which also reflect its policy discourse at international level. This paper takes notice of the typology of money laundering (ML) offences that most affect Nigeria, which hinges on corruption and abuse of office by a specific type of person, politically exposed persons (PEP). This typology of money laundering offence appears to be the most prevalent in developing nations like Nigeria. The application of essential principles of law provides an opportunity for the internalisation of the rule of law in the anti-money laundering regime in Nigeria, which could aid the successful prosecution of politically exposed persons on money laundering offences. The rule of law and how well the Nigerian legal system manages to deal with the interface between high level politics and the criminal justice system in Nigeria cannot be understood from internal sources but must be developed as a genuine but critical account informed by perspectives external to the Nigerian regime. If the efficacy of the regime is to be assessed in view of notorious failures of the regime, an external assessment is needed. Hence the paper discusses the need to integrate the essential principles of law in the application of prosecutorial discretion in the anti-money laundering regime in Nigeria, particularly with politically exposed persons. The paper highlights jurisdiction where prosecutorial discretion is integrated into the anti-money laundering regime in accordance to the rule of law which forms a basis for comparative analysis of the success of the anti-money laundering regime in Nigeria. This paper discusses why the application of prosecutorial discretion should not be used as a tool to extricate or avail the rich and powerful in the society from justice. The paper aims to argue that the successful prosecution of politically exposed persons, will raise the confidence of the citizens and the international community in the anti-money laundering regime in Nigeria.

Keywords: money laundering, politically exposed persons, corruption, Nigeria

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Authors: Seyed Mohammad Hashemi, Shahrokh Barati

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The problem of fault-tolerant control (FTC) by accommodation method has been studied in this paper. The fault occurs in any system components such as actuators, sensors or internal structure of the system and leads to loss of performance and instability of the system. When a fault occurs, the purpose of the fault-tolerant control is designate strategy that can keep the control loop stable and system performance as much as possible perform it without shutting down the system. Here, the section of fault detection and isolation (FDI) system has been evaluated with regard to actuator's fault. Designing a fault detection and isolation system for a multi input-multi output (MIMO) is done by an unknown input observer, so the system is divided to several subsystems as the effect of other inputs such as disturbing given system state equations. In this observer design method, the effect of these disturbances will weaken and the only fault is detected on specific input. The results of this approach simulation can confirm the ability of the fault detection and isolation system design. After fault detection and isolation, it is necessary to redesign controller based on a suitable modification. In this regard after the use of unknown input observer theory and obtain residual signal and evaluate it, PID controller parameters redesigned for iterative. Stability of the closed loop system has proved in the presence of this method. Also, In order to soften the volatility caused by Annie variations of the PID controller parameters, modifying Sigma as a way acceptable solution used. Finally, the simulation results of three tank popular example confirm the accuracy of performance.

Keywords: fault tolerant control, fault detection and isolation, actuator fault, unknown input observer

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Authors: Weldeabrha Kiros Kidanemaryam

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The investigation is to examine intra-organizational supply chain relationships of firms, which will help to look at and give an emphasis on internal processes and operations strength and achievements to make an influence even for external relationship management and outstanding performances of organizations. The purpose of the study is to scrutinize the internal supply chain relationships within manufacturing companies located in Tigray. The qualitative and quantitative data analysis methods were employed during the study by applying the primary data sources (questionnaires & interviews) and secondary data sources (organizational reports and documents) with the purposive sampling method. Thus, a descriptive research design was also applied in the research project in line with the cross-sectional research design which portrays simply the magnitude of the issues and problems by collecting the required and necessary data once from the sample respondents. This is because the study variables don’t have any cause-and-effect relationship in the research project that requires other types of research design than a descriptive research design; it already needs to be assessed and analyzed with a detailed description of the results after quantifying the outcomes and degree of the issues and problems based on the data gathered from respondents. The collected data was also analyzed by using the statistical package for social sciences (SPSS Version 20). The intra-organizational relationships of the companies are moderately accomplished, which requires an improvement for enhancing the performances of each unit or department within the firms so as to upgrade and ensure the progress of the companies’ effectiveness and efficiency. Moreover, the manufacturing companies have low industrial discipline and working culture, weak supervision of manpower, delayed delivery in the process within the companies, unsatisfactory quality of products, underutilization of capacity, and low productivity and profitability, which in turn results in minimizing the performance of intra-organizational supply chain relationships and to reduce the companies’ organizational efficiency, effectiveness and sustainability. Hence, the companies should have to give emphasize building and managing the intra-organizational supply chain relationships effectively because nothing can be done without creating successful and progressive relationships with internal units or functional areas and individuals for the production and provision of the required and qualified products that permits to meet the intended customers’ desires. The study contributes to improving the practical applications and gives an emphasis on the policy measurements and implications of the manufacturing companies with regard to intra-organizational supply chain relationships.

Keywords: supply chain, supply chain relationships, intra-organizational relationships, manufacturing companies

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Authors: Jitendra Jain, Cassandra Hidajat, Hansraj Riteesh Bookun

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Graft patency underpins long-term prognosis after coronary artery bypass grafting surgery (CABG). The benefits of the combined use of only the left internal mammary artery and radial artery, referred to as total arterial revascularisation (TAR), on long-term clinical outcomes and quality of life are relatively unknown. The aim of this study was to identify whether there were differences in long term clinical outcomes between recipients of TAR compared to a cohort of mostly arterial revascularization involving the left internal mammary, at least one radial artery and at least one saphenous vein graft. A retrospective analysis was performed on all patients who underwent TAR or were re-vascularized with supplementary saphenous vein graft from February 1996 to December 2004. Telephone surveys were conducted to obtain clinical outcome parameters including major adverse cardiac and cerebrovascular events (MACCE) and Short Form (SF-36v2) Health Survey responses. A total of 176 patients were successfully contacted to obtain postop follow up results. The mean follow-up length from time of surgery in our study was TAR 12.4±1.8 years and conventional 12.6±2.1. PCS score was TAR 45.9±8.8 vs LIMA/Rad/ SVG 44.9±9.2 (p=0.468) and MCS score was TAR 52.0±8.9 vs LIMA/Rad/SVG 52.5±9.3 (p=0.723). There were no significant differences between groups for NYHA class 3+ TAR 9.4% vs. LIMA/Rad/SVG 6.6%; or CCS 3+ TAR 2.35% vs. LIMA/Rad/SVG 0%.

Keywords: CABG; MACCEs; quality of life; total arterial revascularisation

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Authors: Leigha C. Crout

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This paper will investigate the categorical disregard of the People’s Republic of China (PRC) in establishing and maintaining a baseline standard of civil guarantees for economic migrant women and their dependents. In light of the relative forward strides in terms of policy facilitating the ascension of female workers in China, this oft-invisible subgroup of women remains neglected from the modern-day “iron rice bowl” of the self-identified communist state. This study is being undertaken to rectify the absence of data on this subject and provide a baseline for future studies on the matter, as the human rights of migrants has become an established facet of transnational dialogue and debate. The basic methodology of this research will consist of the evaluation of China’s compliance with its own national guidelines, and the eight international human rights law treaties it has ratified. Data will be extracted and cross-checked from a number of relevant sources to monitor the extent of compliance, including but by no means limited to the United Nations Human Rights Council (UNHRC) Universal Periodic Review (UPR) reports and responses, submissions and responses of international human rights treaty bodies, local and international nongovernmental organizations (NGOs) and their annual reports, and articles and commentaries authored by specialists on the modern state and implementation of Chinese law. Together, these data will illuminate the vast network of compliance that has forced many migrant women to work within situations of extreme economic precarity. The structure will proceed as follows: first, an outline of the current status of migrant workers and the enforcement of stipulated protections will be provided; next, the analysis of the oft-debated regulations directing and the outline of mandatory services guaranteed to external and internal migrants; and finally, a conclusion incorporating various recommendations to improve transparency and gradually decrease the amount of migrant work turned forced labor that typifies the economic migrant experience, especially in the case of women. The internal and international migrant workers in China are bound by different and uncomplimentary systems. The first, which governs Chinese citizens moving to different regions or provinces to find more sustainable employment (internal migrants), is called the hukou (or huji) residency system. This law enforces strict regulation of the movement of peoples, while ensuring that residents of urban areas receive preferential benefits to those received by their so-called “agricultural” resident counterparts. Given the overwhelming presence of the Communist Party of China throughout the vast state, the management of internal migrants and the disregard for foreign domestic workers is, at minimum, a surprising oversight. This paper endeavors to provide a much-needed foundation for future commentary and discussion on the treatment of female migrant workers and their families in the People’s Republic of China.

Keywords: female migrant worker’s rights, the People’s Republic of China, forced labor, Hukou residency system

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Authors: Taha Anjamrooz, Sareh Rajabi, Salwa Bheiry

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Selection between the available projects in bidding processes for the contractor is one of the essential areas to concentrate on. It is important for the contractor to choose the right projects within its portfolio during the tendering stage based on certain criteria. It should align the bidding process with its origination strategies and goals as a screening process to have the right portfolio pool to start with. Secondly, it should set the proper framework and use a suitable technique in order to optimize its selection process for concertation purpose and higher efforts during the tender stage with goals of success and winning. In this research paper, a two steps framework proposed to increase the efficiency of the contractor’s bidding process and the winning chance of getting the new projects awarded. In this framework, initially, all the projects pass through the first stage screening process, in which the portfolio basket will be evaluated and adjusted in accordance with the organization strategies to the reduced version of the portfolio pool, which is in line with organization activities. In the second stage, the contractor uses linear programming to optimize the portfolio pool based on available resources such as manpower, light equipment, heavy equipment, financial capability, return on investment, and success rate of winning the bid. Therefore, this optimization model will assist the contractor in utilizing its internal resource to its maximum and increase its winning chance for the new project considering past experience with clients, built-relation between two parties, and complexity in the exertion of the projects. The objective of this research will be to increase the contractor's winning chance in the bidding process based on the success rate and expected return on investment.

Keywords: bidding process, internal resources, optimization, contracting portfolio management

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Authors: Mohamed M. Diab, Koura G. Mohamed, A. Balbaa, Radwan Sh. Ahamed

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Background: Chronic mechanical low back pain (CMLBP) is the most common complaint of the working-age population. Mechanical low back pain is often a chronic, dull, aching pain of varying intensity that affects the lower spine. In the current proposal the hip rotation-CMLBP relationship is based on that limited hip motion will be compensated by motion in the lumbopelvic region and this increase force translates to the lumbar spine. The purpose of this study was to investigate if there a relationship between chronic mechanical low back pain (CMLBP) and hip medial and lateral rotation (peak torque and Range of motion (ROM) in patients with CMLBP. Methods: Sixty patients with CMLBP diagnosed by an orthopedist participated in the current study after signing a consent form. Their mean of age was (23.76±2.39) years, mean of weight (71.8±12.7) (Kg), mean of height (169.65±7.49) (Cm) and mean of BMI (25.5±3.86) (Kg/m2). Visual Analogue Scale (VAS) was used to assess pain. Fluid Filled Inclinometer was used to measure Hip rotation ROM (medial and lateral). Isokinetic Dynamometer was used to measure peak torque of hip rotators muscles (medial and lateral), concentric peak torque with tow Isokinetic speeds (60ᵒ/sec and 180ᵒ/sec) was selected to measure peak torque. Results: The results of this study demonstrated that there is poor relationship between pain and hip external rotation ROM, also there is poor relation between pain and hip internal rotation ROM. There is poor relation between pain and hip internal rotators peak torque and hip external rotators peak torque in both speeds. Conclusion: Depending on the current study it is not recommended to give an importance to hip rotation in treating Chronic Mechanical Low Back Pain.

Keywords: hip rotation ROM, hip rotators strength, low back pain, chronic mechanical

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Authors: A. Soni, D. R. Mishra, D. K. Koul

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α-Al2O3:C has been reported to have deeper traps at 600°C and 900°C respectively. These traps have been reported to accessed at relatively earlier temperatures (122 and 322 °C respectively) using thermally assisted OSL (TA-OSL). In this work, the dose response α-Al2O3:C was studied in the dose range of 10Gy to 10kGy for its application in food irradiation in low ( upto 1kGy) and medium(1 to 10kGy) dose range. The TOL (Thermo-optically stimulated luminescence) measurements were carried out on RisØ TL/OSL, TL-DA-15 system having a blue light-emitting diodes (λ=470 ±30nm) stimulation source with power level set at the 90% of the maximum stimulation intensity for the blue LEDs (40 mW/cm2). The observations were carried on commercial α-Al2O3:C phosphor. The TOL experiments were carried out with number of active channel (300) and inactive channel (1). Using these settings, the sample is subjected to linear thermal heating and constant optical stimulation. The detection filter used in all observations was a Hoya U-340 (Ip ~ 340 nm, FWHM ~ 80 nm). Irradiation of the samples was carried out using a 90Sr/90Y β-source housed in the system. A heating rate of 2 °C/s was preferred in TL measurements so as to reduce the temperature lag between the heater plate and the samples. To study the dose response of deep traps of α-Al2O3:C, samples were irradiated with various dose ranging from 10 Gy to 10 kGy. For each set of dose, three samples were irradiated. In order to record the TA-OSL, initially TL was recorded up to a temperature of 400°C, to deplete the signal due to 185°C main dosimetry TL peak in α-Al2O3:C, which is also associated with the basic OSL traps. After taking TL readout, the sample was subsequently subjected to TOL measurement. As a result, two well-defined TA-OSL peaks at 121°C and at 232°C occur in time as well as temperature domain which are different from the main dosimetric TL peak which occurs at ~ 185°C. The linearity of the integrated TOL signal has been measured as a function of absorbed dose and found to be linear upto 10kGy. Thus, it can be used for low and intermediate dose range of for its application in food irradiation. The deep energy level defects of α-Al2O3:C phosphor can be accessed using TOL section of RisØ reader system.

Keywords: α-Al2O3:C, deep traps, food irradiation, TA-OSL

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Authors: Zeinab Papi

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This study was aimed at analyzing the copyright laws of Iran, Australia, the U.S., and library portals, thereby providing a proposed framework for the copyright of library resources for the NLAI and other Iranian libraries while considering the current situation and the internal Iranian laws. This is an applied study falling in the category of qualitative approach research. Documentary analysis method and comparative method were used to resolve the problem and answer the questions of the research. The two National Library of Australia (NLA) and Library of Congress (LC), together with the NLAI formed the research community. In addition, the Iranian Law for the Protection of Authors, Composers and Artists Rights (1970); the Australian Copyright Act (1968), and the U.S. Copyright Law (1976) were purposefully selected as three main resources among other documents and resources. Findings revealed that the dimensions of fair and non-profit use, duration of copyright, license, and agreement, copyright policy, moral rights, economic rights, and infringement of copyright were the main dimensions that, along with 49 main components, formed the proposed framework for the copyright of information resources for the NLAI and other Iranian libraries. It should be acknowledged that there are some differences in different copyright fields between countries' laws, and each country takes into account its internal conditions to compile and revise the laws. By following the laws of other countries, it is possible to effectively improve and develop copyright laws. The researcher hopes that this research can have its effects in creating awareness and ability among librarians, formulating a copyright policy in Iranian libraries, and helping legislators in revising copyright laws regarding library exceptions and exemptions.

Keywords: copyright, library resources, National Library and Archives of the I.R. of Iran, National Library of Australia, Library of Congress, copyright law

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Authors: Baqir Khawari

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This study critically examines the influence of remittances on household poverty and income inequality in Mazar-i-Sharif, Balkh Province, Afghanistan, utilizing robust OLS and Logit models with a rigorous multi-random sampling method. The empirical findings reveal that a 1% increase in per capita international remittances is associated with a substantial 0.071% and 0.059% rise in per capita income during the fiscal years 2019/20 and 2020/21, respectively. Furthermore, this increase significantly mitigates the per capita depth of poverty by 0.0272% and 0.025% and the severity of poverty by 0.0149% and 0.0145% over the same periods. Notably, the impact of international remittances on poverty alleviation surpasses that of internal remittances. In addressing income inequality, the analysis demonstrates that remittances contribute to a reduction in the Gini coefficient by 2% in 2019/20 and 7% in 2020/21, underscoring their pivotal role in promoting equitable economic distribution. However, the COVID-19 pandemic has posed significant challenges, diminishing remittance flows and, consequently, their positive effects on household welfare. The logistic regression results further corroborate these findings, indicating that increased per capita remittances, both international and internal, markedly decrease the likelihood of households falling below the poverty line. Specifically, a 1% rise in per capita external remittances reduces this likelihood by 4.5% in 2019/20 and by 3.7% in 2020/21, while internal remittances decrease it by 3% and 2.4%, respectively. The study also explores the demographic determinants of poverty. Larger household sizes and older household heads correlate positively with poverty, whereas higher education levels among household heads and members, and a greater proportion of male members, correlate negatively with poverty incidence and severity. Female-headed households are disproportionately affected by poverty, exacerbated by socio-cultural restrictions. Despite these adversities, the data suggest that remittances are a crucial instrument for poverty alleviation and income inequality reduction in Afghanistan. The findings advocate for policy interventions aimed at enhancing formal remittance channels, promoting education, and empowering women. Effective governance and sustained international assistance are essential to harness the full potential of remittances in combating poverty and inequality. This study highlights the need for strategic, multifaceted approaches to foster sustainable economic development in Afghanistan’s challenging socio-political context.

Keywords: migration, remittances, poverty, inequality, COVID-19, Afghanistan

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Authors: Rigas Dimakopoulos, Marianna Papadopoulou, Roser Pons

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Background: Participation in family, recreational activities and self-care is an integral part of health. It is also the main outcome of rehabilitation services for children and adolescents with motor disabilities. There are currently no tools in Greek to assess participation in young children. Purpose: To culturally adapt and validate the Greek version of the Child Engagement in Daily Living (CEDL). Method: The CEDL was cross-culturally translated into Greek using forward-backward translation, review by the expert committee, pretest application and final review. Internal consistency was evaluated using the Cronbach alpha and test-retest reliability using the intra-class correlation coefficient (ICC). Parents of children aged 18 months to 5 years and with motor disabilities were recruited. Participants completed the CEDL and the children’s gross motor function was classified using the Gross Motor Function Classification System (GMFCS). Results: Eighty-three children were included, GMFCS I-V. Mean ± standard deviation of the CEDL domains “frequency of participation” “enjoyment of participation” and “self-care” were 58.4±14.0, 3.8±1.0 and 49.9±24, respectively. Internal consistency of all domains was high; Cronbach alpha for “frequency of participation” was 0.83, for “enjoyment of participation” was 0.76 and for “self-care” was 0.92. Test-retest reliability (ICC) was excellent for the “self-care” (0.95) and good for “frequency of participation” and “enjoyment of participation” domains (0.90 and 0.88, respectively). Conclusion: The Greek CEDL has good reliability. It can be used to evaluate participation in Greek young children with motor disabilities GMFCS levels I-V.

Keywords: participation, child, disabilities, child engagement in daily living

Procedia PDF Downloads 175

Authors: Kholood Baron

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Chest radiography (CXR) is one of the most important diagnostic examinations in pediatric radiography for diagnosing various diseases. Since, chest X-ray use ionizing radiation to obtain image radiographers should follow strict radiation protection strategies and ALARA principle to ensure that pediatrics receive the lowest dose possible [1] [2]. The aim is to evaluate different criteria related to pediatric CXR examinations performed in the radiology department in five hospitals in Kuwait. Methods: Data collected from a questionnaire and Entrance Skin Dose (ESD) measurements during CXR. 100 responses were collected and analyzed to highlight issues related to immobilization devices, radiation protection issues and repeat rate. While ThermoLumenince Dosimeters (TLDs) measured ESD during 25 CXR for pediatric patients. In addition, other aspects on the radiographer skills and information written in patient requests were collected and recorded. Results: Questionnaires responses showed that most radiographers do follow most radiation protection guidelines, but need to focus on improving their skills in collimation to ROI, dealing with immobilization tools and exposure factors. Since the first issue was least applied to young pediatrics, and the latter two were the common reasons for repeating an image. The ESD measurements revealed that the averaged dose involved in pediatric CXR is 143.9 µGy, which is relatively high but still within the limits of the recommended values [2-3] . The data suggests that this relatively high ESD values can be the result of using higher mAs and thus it I recommended to lower it according to ALARA principle. In conclusion, radiographers have the knowledge and the tools to reduce the radiation dose to pediatric patients but few lack the skills to optimize the collimation, immobilization application and exposure factors. The ESD were within recommended values. This research recommends that more efforts in the future should focus on improving the radiographer commitment to radiation protection and their skills in dealing with pediatric patient. This involves lowering the mAs used during DR.

Keywords: pediatric radiography, dosimetry, ESD measurements, radiation protection

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Authors: Deyu Zhou, Xiao Xue, Lizhen Cui

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With the increasing collaboration among various services and the growing complexity of user demands, there are more and more factors affecting the stable development of the cloud manufacturing service economic system (CMSE). This poses new challenges to the evolution analysis of the CMSE. Many researchers have modeled and analyzed the evolution process of CMSE from the perspectives of individual learning and internal factors influencing the system, but without considering other important characteristics of the system's individuals (such as heterogeneity, bounded rationality, etc.) and the impact of external environmental factors. Therefore, this paper proposes an integrated artificial social model for the cloud manufacturing service economic system, which considers both the characteristics of the system's individuals and the internal and external influencing factors of the system. The model consists of three parts: the Agent model, environment model, and rules model (Agent-Environment-Rules, AER): (1) the Agent model considers important features of the individuals, such as heterogeneity and bounded rationality, based on the adaptive behavior mechanisms of perception, action, and decision-making; (2) the environment model describes the activity space of the individuals (real or virtual environment); (3) the rules model, as the driving force of system evolution, describes the mechanism of the entire system's operation and evolution. Finally, this paper verifies the effectiveness of the AER model through computational and experimental results.

Keywords: cloud manufacturing service economic system (CMSE), AER model, artificial social modeling, integrated framework, computing experiment, agent-based modeling, social networks

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Authors: Tatiana Franco, Hugo A. Estupinan

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Banana pseudostem fiber (BPF) and pineapple leaf fiber (PLF) for their excellent mechanical properties and biodegradability characteristics arouse interest in different areas of research. F In tropical regions, where the banana pseudostem and the pineapple leaf are transformed into hard-to-handle solid waste, they can be low-cost raw material and environmentally sustainable in research for composite materials. In terms of functionality of this type of fiber, an open structure would allow the adsorption and retention of organic, inorganic and metallic species. In general, natural fibers have closed structures on their surface with intricate internal arrangements that can be used for the solution of environmental problems and other technological uses, however it is not possible to access their internal structure and sublayers, exposing the fibers in the natural state. An alternative method to chemical and enzymatic treatment are the processes with the plasma treatments, which are known to be clean, economical and controlled. In this type of treatment, a gas contained in a reactor in the form of plasma acts on the fiber generating changes in its structure, morphology and topography. This work compares the effects on fibers of PLF and BPF treated with cold argon plasma, alternating time and current. These fibers are grown in the regions of Antioquia-Colombia. The morphological, compositional and wettability properties of the fibers were analyzed by Raman microscopy, contact angle measurements, scanning electron microscopy (SEM) and atomic force microscopy analysis (AFM). The treatment with cold plasma on PLF and BPF allowed increasing its wettability, the topography and the microstructural relationship between lignin and cellulose.

Keywords: cold plasma, contact angle, natural fibers, Raman, SEM, wettability

Procedia PDF Downloads 156

Authors: Claire Norman-Maillet

Abstract:

Insider fraud, otherwise known as occupational, employee, or internal fraud, is a financial crime threat. Perpetrated by defrauding (or attempting to defraud) one’s current, prospective, or past employer, an ‘employee’ covers anyone employed by the company, including board members and contractors. The Coronavirus pandemic has forced insider fraud into the spotlight, and it isn’t dimming. As the focus of most academics and practitioners has historically been on that of ‘external fraud’, insider fraud is often overlooked or not considered to be a real threat. However, since COVID-19 changed the working world, pushing most of us into remote or hybrid working, employers cannot easily keep an eye on what their staff are doing, which has led to reliance on trust and transparency. This, therefore, brings about an increased risk of insider fraud perpetration. The objective of this paper is to explore why insider fraud is, therefore, now the biggest threat to a business. To achieve the research objective, participating individuals within the financial crime sector (either as a practitioner or consultants) attended semi-structured interviews with the researcher. The principal recruitment strategy for these individuals was via the researcher’s LinkedIn network. The main findings in the research suggest that insider fraud has been ignored and rejected as a threat to a business, owing to a reluctance to admit that a colleague may perpetrate. A positive of the Coronavirus pandemic is that it has forced insider fraud into a more prominent position and giving it more importance on a business’ agenda and risk register. Despite insider fraud always having been a possibility (and therefore a risk) within any business, it is very rare that a business has given it the attention it requires until now, if at all. The research concludes that insider fraud needs to prioritised by all businesses, and even ahead of external fraud. The research also provides advice on how a business can add new or enhance existing controls to mitigate the risk.

Keywords: insider fraud, occupational fraud, COVID-19, COVID, coronavirus, pandemic, internal fraud, financial crime, economic crime

Procedia PDF Downloads 64