Search results for: principles of taxation

Authors: Emre Bayamlıoğlu

Abstract:

This paper aims to provide an account of the legal and the regulative aspects of the algorithmic reputation systems with a special emphasis on the sharing economy (i.e., Uber, Airbnb, Lyft) business model. The first section starts with an analysis of the legal and commercial nature of the tripartite relationship among the parties, namely, the host platform, individual sharers/service providers and the consumers/users. The section further examines to what extent an algorithmic system of reputational information could serve as an alternative to legal regulation. Shortcomings are explained and analyzed with specific examples from Airbnb Platform which is a pioneering success in the sharing economy. The following section focuses on the issue of governance and control of the reputational information. The section first analyzes the legal consequences of algorithmic filtering systems to detect undesired comments and how a delicate balance could be struck between the competing interests such as freedom of speech, privacy and the integrity of the commercial reputation. The third section deals with the problem of manipulation by users. Indeed many sharing economy businesses employ certain techniques of data mining and natural language processing to verify consistency of the feedback. Software agents referred as "bots" are employed by the users to "produce" fake reputation values. Such automated techniques are deceptive with significant negative effects for undermining the trust upon which the reputational system is built. The third section is devoted to explore the concerns with regard to data mobility, data ownership, and the privacy. Reputational information provided by the consumers in the form of textual comment may be regarded as a writing which is eligible to copyright protection. Algorithmic reputational systems also contain personal data pertaining both the individual entrepreneurs and the consumers. The final section starts with an overview of the notion of reputation as a communitarian and collective form of referential trust and further provides an evaluation of the above legal arguments from the perspective of public interest in the integrity of reputational information. The paper concludes with certain guidelines and design principles for algorithmic reputation systems, to address the above raised legal implications.

Keywords: sharing economy, design principles of algorithmic regulation, reputational systems, personal data protection, privacy

Procedia PDF Downloads 446

Authors: Lev Bertovsky

Abstract:

The purpose of this study was to determine the reasons for the formation of false testimony from witnesses and make recommendations on the recognition of such cases. During the studies, which were based on the achievements of professionals in the field of psychology, as well as personal investigative practice, the stages of perception of the information were studied, as well as the process of its reclaim from the memory and transmission to the communicator upon request. Based on the principles of the human brain, kinds of conscientious witness mistakes were systematized. Proposals were formulated for the optimization of investigative actions in cases where the witnesses make an honest mistake with respect to the effects previously observed by them.

Keywords: criminology, eyewitness testimony, honest mistake, information, investigator, investigation, questioning

Procedia PDF Downloads 171

Authors: Shafiq ur Rehman, Zubair Ahmed Shaikh

Abstract:

This research provides the comparative study of different mobile payment system and proposes an efficient solution of mobile payment system. The research involves discovering how the mobile payment methods can be used and implemented keeping user and system interaction under consideration. The implementation of Nielsen’s heuristic and universal design principles enhanced the user’s interaction design and made the system more appropriate, understandable and visible to the end user. The design of application is greatly affected by the user driven factors. These factors help in the efficiency of the application usage.

Keywords: mobile payment system, m-commerce, usability, near field communication

Procedia PDF Downloads 432

Authors: Huseyin Duran, Yesim Benal Oztekin, Kazim Kubilay Vursavus, Ilker Huseyin Celen

Abstract:

There are two main approaches to manufacturing, market and usage of plant protection machinery in Turkey. The first approach is called as ‘Product Safety Approach’ and could be summarized as minimum health and safety requirements of consumer needs on plant protection equipment and machinery products. The second approach is the practices related to the Plant Protection Equipment and Machinery Directive. Product safety approach covers the plant protection machinery product groups within the framework of a new approach directive, Machinery Safety Directive (2006/42 / AT). The new directive is in practice in our country by 03.03.2009, parallel to the revision of the EU Regulation on the Directive (03.03.2009 dated and numbered 27158 published in the Official Gazette). ‘Pesticide Application for Machines’ paragraph is added to the 2006/42 / EC Machinery Safety Directive, which is, in particular, reveals the importance of primary health care and product safety issue, explaining the safety requirements for machines used in the application of plant protection products. The Ministry of Science, Industry and Technology is the authorized organizations in our country for the publication and implementation of this regulation. There is a special regulation, carried out by Ministry of Food, Agriculture and Livestock General Directorate of Food and Control, on the manufacture and sale of plant protection machinery. This regulation, prepared based on 5996 Veterinary Services, Plant Health, Food and Feed Law, is ‘Regulation on Plant Protection Equipment and Machinery’ (published on 02.04.2011 whit number 27893 in the Official Gazette). The purposes of this regulation are practicing healthy and reliable crop production, the preparation, implementation and dissemination of the integrated pest management programs and projects for the development of human health and environmentally friendly pest control methods. This second regulation covers: approval, manufacturing, licensing of Plant Protection Equipment and Machinery; duties and responsibilities of the dealers; principles and procedures related to supply and control of the market. There are no inspection procedures for the application of currently used plant protection machinery in Turkey. In this study, content and application principles of all regulation approaches currently used in Turkey are summarized.

Keywords: plant protection equipment and machinery, product safety, market surveillance, inspection procedures

Procedia PDF Downloads 240

Authors: B. Bahloul, K. Babesse, A. Dkhira, Y. Bahloul, L. Amirouche

Abstract:

Structural and electronic properties of the rock-salt BaxSr1−xS are calculated using the first-principles calculations based on the density functional theory (DFT) within the generalized gradient approximation (GGA), the local density approximation (LDA) and the virtual-crystal approximation (VCA). The calculated lattice parameters at equilibrium volume for x=0 and x=1 are in good agreement with the literature data. The BaxSr1−xS alloys are found to be an indirect band gap semiconductor. Moreoever, for the composition (x) ranging between [0-1], we think that our results are well discussed and well predicted.

Keywords: semiconductor, Ab initio calculations, rocksalt, band structure, BaxSr1−xS

Procedia PDF Downloads 377

Authors: C. P. Autry, A.W. Roscoe

Abstract:

Authentication protocols based on public key infrastructure (PKI) and trusted third party (TTP) are no longer adequate for industrial scale IoT networks thanks to issues such as low compute and power availability, the use of widely distributed and commercial off-the-shelf (COTS) systems, and the increasingly sophisticated attackers and attacks we now have to counter. For example, there is increasing concern about nation-state-based interference and future quantum computing capability. We have examined this space from first principles and have developed several approaches to group and point-to-point authentication for IoT that do not depend on the use of a centralised client-server model. We emphasise the use of quantum resistant primitives such as strong cryptographic hashing and the use multi-factor authentication.

Keywords: authentication, enterprise IoT cybersecurity, PKI/TTP, IoT space

Procedia PDF Downloads 146

Authors: Rituraj Deka, Nomi Baruah

Abstract:

The development of information technology during the past few years resulted in designing of more and more complex software. The outsourcing of software development makes a higher requirement for the management of software development project. Various software enterprises follow various paths in their pursuit of excellence, applying various principles, methods and techniques along the way. The new research is proving that CMMI and Agile methodologies can benefit from using both methods within organizations with the potential to dramatically improve business performance. The paper describes a mapping between CMMI key process areas (KPAs) and Feature-Driven Development (FDD) communication perspective, so as to increase the understanding of how improvements can be made in the software development process.

Keywords: Agile, CMMI, FDD, KPAs

Procedia PDF Downloads 439

Authors: Nqobizwe Mvelo Ngema

Abstract:

The right to equality has been accepted as one of the principles of jus cogens since the Second World War and it is protected in numerous international and regional human rights instruments. The convention on the elimination of all forms of discrimination against women (CEDAW) is a comprehensive document that serves as the international Bill of Rights for women and it prohibits polygamy. This paper examines whether the most unusual customary practice of polyandry would serve as a solution in elevating the status of women to be on par with that of man that are polygamists or not. This paper concludes by arguing that polyandry cannot solve the problem of inequalities that are confronted by women because even in polyandrous societies there is male domination that is detrimental to the equality rights of women.

Keywords: human rights, polygamy, polyandry, polygyny

Procedia PDF Downloads 479

Authors: Sanne Dollerup

Abstract:

This paper is an analysis of the store Tarina Tarantino through an exploration of different perspectives of play. It is based on Yelp reviews where customers disclose a very positive emotional reaction toward the store. The paper proposes some general principles for designing immersive stores based on ‘possible world’ theory. The aim is to disclose essential condition for customer engagement is an overall cohesiveness in all elements in a store. The most significant contribution in this paper is that products become props for role-playing in a store, hence making them central for maintaining that role outside the store.

Keywords: experience design, emotional brand attachment, retail design, case study

Procedia PDF Downloads 137

Authors: Anca Radulescu, Danae Evans

Abstract:

The relationship between a network’s hardwiring and its emergent dynamics are central to neuroscience. We study the principles of this correspondence in a canonical setup (in which network nodes exhibit well-studied complex quadratic dynamics), then test their universality in biological networks. By extending methods from discrete dynamics, we study the effects of network connectivity on temporal patterns, encapsulating long-term behavior into the rich topology of network Mandelbrot sets. Then elements of fractal geometry can be used to predict and classify network behavior.

Keywords: canonical model, complex dynamics, dynamic networks, fractals, Mandelbrot set, network connectivity

Procedia PDF Downloads 285

Authors: Rekab Djabri Hamza, Daoud Salah

Abstract:

We report first-principles calculations of structural and magnetic properties of TmAs compound in zinc blende(B3) and CsCl(B2), structures employing the density functional theory (DFT) within the local density approximation (LDA). We use the full potential linear muffin-tin orbitals (FP-LMTO) as implemented in the LMTART-MINDLAB code (Calculation). Results are given for lattice parameters (a), bulk modulus (B), and its first derivatives(B’) in the different structures NaCl (B1) and CsCl (B2). The most important result in this work is the prediction of the possibility of transition; from cubic rocksalt (NaCl)→ CsCl (B2) (32.96GPa) for TmAs. These results use the LDA approximation.

Keywords: LDA, phase transition, properties, DFT

Procedia PDF Downloads 92

Authors: Shivam Dubey, Vinit Srivastava, Abhay Singh Thakur, Rahul Vaish

Abstract:

The presence of organic dyes in water is a critical issue that poses a significant threat to the environment and human health. We have investigated the use of corona discharge as a potential method for degrading organic dyes in water. Methylene Blue dye was exposed to corona discharge, and its photo-absorbance was measured over time to determine the extent of degradation. The results depicted a decreased absorbance for the dye and the loss of the characteristic colour of methylene blue. The effects of various parameters, including current, voltage, gas phase, salinity, and electrode spacing, on the reaction rates, were investigated. The highest reaction rates were observed at the highest current and voltage (up to 10kV), lowest salinity, smallest electrode spacing, and an environment containing enhanced levels of oxygen. These findings have possible applications for science education curriculum. By investigating the use of corona discharge for destroying organic dyes, we can provide students with a practical application of scientific principles that they can apply to real-world problems. This research can demonstrate the importance of understanding the chemical and physical properties of organic dyes and the effects of corona discharge on their degradation and provide a holistic understanding of the applications of scientific research. Moreover, our study also emphasizes the importance of considering the various parameters that can affect reaction rates. By investigating the effects of current, voltage, matter phase, salinity, and electrode spacing, we can provide students with an opportunity to learn about the importance of experimental design and how to evade constraints that can limit meaningful results. In conclusion, this study has the potential to provide valuable insights into the use of corona discharge for destroying organic dyes in water and has significant implications for science education. By highlighting the practical applications of scientific principles, experimental design, and the importance of considering various parameters, this research can help students develop critical thinking skills and prepare them for future careers in science and engineering.

Keywords: dye degradation, corona discharge, science education, hands-on learning, chemical education

Procedia PDF Downloads 55

Authors: Heping Dang, Raymond Yu Wang

Abstract:

The Langcang-Mekong River is the most important international watercourse in mainland Southeast Asia. In recent years, the six riparian states, China, Myanmar, Laos, Thailand, Cambodia and Vietnam, have confronted increasing disputes over the use of the trans-boundary water. To settle these disputes and protect the fundamental right to water, quite a few inter-state mechanisms have been established, such as the Mekong River Commission, the economic cooperation program of the Greater Mekong Subregion, the ‘Belt and Road Initiative’ and the ‘Lancang-Mekong Cooperation Mechanism’ and the ‘Lower Mekong Initiative’. Non-Governmental Organizations (NGOs) have also been an important and constructive institutional entrepreneur in trans-boundary water governance. Although the status and extent of the right to water are yet to be clearly defined, this paper aims to 1) unpack how the right to water is interpreted and exercised in the Lancang-Mekong River Basin Dispute; and 2) to evaluate the roles of the right to water in settling international water disputes. To achieve these objectives, Secondary data such as archival documents of international law and relevant stakeholders will be compiled for analysis. First-hand information about the organizational structure, accountability, values and strategies of the international mechanisms and NGOs in question will also be collected through fieldwork in the Mekong river basin. Semi-structural interviews, group discussions and participatory observation will be conducted to collect data. The authors have access to the fieldwork because they have abundant experience of collaborating with Mekong-based international NGOs in previous research projects. This research will display how the concepts and principles of international law and the UN guidelines are interpreted in practice. These principles include the definition and extent of the right to water, the practical use of ‘vital human need’, the indicators of ‘adequacy of water’ including ‘availability, quality and accessibility’, and how the right to water is related to the progressive realization of the right to life. This down-to earth research will enrich the theoretical discussion of international law, particularly international human rights law, within the UN framework. Moreover, the outcomes of this research will provide new insights into the roles that the right to water might play in consensus-building and dispute settlement in a rapidly changing context, where water is pivotal for poverty alleviation, biodiversity conservation and the promotion of sustainable livelihoods.

Keywords: international water dispute, Lancang-Mekong River, right to water, state and non-state actors

Procedia PDF Downloads 259

Authors: M. K. Balyan

Abstract:

The main principles of X-ray Fourier interferometric holography method are discussed. The object image is reconstructed by the mathematical method of Fourier transformation. The three methods are presented – method of approximation, iteration method and step by step method. As an example the complex amplitude transmission coefficient reconstruction of a beryllium wire is considered. The results reconstructed by three presented methods are compared. The best results are obtained by means of step by step method.

Keywords: dynamical diffraction, hologram, object image, X-ray holography

Procedia PDF Downloads 372

Authors: Melina Kopke, Jelle Van Dijk

Abstract:

Persons with cognitive disabilities, such as Autism Spectrum Disorder (ASD) are often dependent on some form of professional support. Recent transformations in Dutch healthcare have spurred institutions to apply new, empowering methods and tools to enable their clients to cope (more) independently in daily life. Assistive Technologies (ATs) seem promising as empowering tools. While ATs can, functionally speaking, help people to perform certain activities without human assistance, we hold that, from a design-theoretical perspective, such technologies often fail to empower in a deeper sense. Most technologies serve either to prescribe or to monitor users’ actions, which in some sense objectifies them, rather than strengthening their agency. This paper proposes that theories of embodied interaction could help formulating a design vision in which interactive assistive devices augment, rather than replace, human agency and thereby add to a persons’ empowerment in daily life settings. It aims to close the gap between empowerment theory and the opportunities provided by assistive technologies, by showing how embodiment and empowerment theory can be applied in practice in the design of new, interactive assistive devices. Taking a Research-through-Design approach, we conducted a case study of designing to support independently living people with ASD with structuring daily activities. In three iterations we interlaced design action, active involvement and prototype evaluations with future end-users and healthcare professionals, and theoretical reflection. Our co-design sessions revealed the issue of handling daily activities being multidimensional. Not having the ability to self-manage one’s daily life has immense consequences on one’s self-image, and also has major effects on the relationship with professional caregivers. Over the course of the project relevant theoretical principles of both embodiment and empowerment theory together with user-insights, informed our design decisions. This resulted in a system of wireless light units that users can program as a reminder for tasks, but also to record and reflect on their actions. The iterative process helped to gradually refine and reframe our growing understanding of what it concretely means for a technology to empower a person in daily life. Drawing on the case study insights we propose a set of concrete design principles that together form what we call the embodied empowerment design framework. The framework includes four main principles: Enabling ‘reflection-in-action’; making information ‘publicly available’ in order to enable co-reflection and social coupling; enabling the implementation of shared reflections into an ‘endurable-external feedback loop’ embedded in the persons familiar ’lifeworld’; and nudging situated actions with self-created action-affordances. In essence, the framework aims for the self-development of a suitable routine, or ‘situated practice’, by building on a growing shared insight of what works for the person. The framework, we propose, may serve as a starting point for AT designers to create truly empowering interactive products. In a set of follow-up projects involving the participation of persons with ASD, Intellectual Disabilities, Dementia and Acquired Brain Injury, the framework will be applied, evaluated and further refined.

Keywords: assistive technology, design, embodiment, empowerment

Procedia PDF Downloads 253

Authors: Fatbardha Kadiu, Nulifer Caliskan

Abstract:

The value added tax came as a necessity of substituting the old tax on sales. Based on the advantages of this new tax in our days it is used successfully in more than 140 countries around the world. The aim of the paper is to describe the nature of this tax with its advantages and disadvantages. Also it will describe the way how it functions in most of the European countries and the actual challenges of these countries on value added tax. It will be present the types of goods which are exempt from this tax, the reasons and the consequences of those exemptions. The paper will be based on secondary data taken from respective literature. An econometric model will be present in order to identify the dependence of value tax from other parameters. The analyzing most refers to the two main principles of harmonization and billing on the fiscal system and the ways how to restructures the system in order to minimize the fiscal evasion.

Keywords: value added tax, revenues, complexity, legal uncertainty

Procedia PDF Downloads 378

Authors: Parastoo Ahmadpoor

Abstract:

Textile waste has become a significant environmental concern in recent years due to its adverse effects on ecosystems and human health. This manuscript presents a comprehensive overview of textile waste management, focusing on sustainable solutions for minimizing waste generation, promoting recycling and upcycling, and adopting circular economy principles. The manuscript explores the challenges and opportunities in textile waste management and highlights the importance of collaboration between stakeholders to achieve a more sustainable and responsible textile industry.

Keywords: textile waste, waste management, recycling, upcycling, circular economy, sustainability, environmental impact

Procedia PDF Downloads 44

Authors: Goodness Thandi Ntuli

Abstract:

The cultural practice of ubuntombi (virginity) among the Zulus is not easily understood from the outside of its cultural context. The empirical study that was conducted through the interviews and focus group discussions about the retrieval of ubuntombi as a cultural practice within the Zulu cultural community indicated that there is a particular cultural identity and difference that can be unearthed from this cultural practice. Being explored from the postcolonial feminist perspective, this cultural identity and difference is discerned in the way in which a Zulu young woman known as intombi (virgin) exercises her power and authority over her own sexuality. Taking full control of her own sexuality from the cultural viewpoint enables her not only to exercise her uniqueness in the midst of multiculturalism and pluralism but also to assert her cultural identity of being intombi. The assertion of the Zulu young woman’s cultural identity does not only empower her to stand on her life principles but also empowers her to lift herself up from the margins of the patriarchal society that otherwise would have kept her on the periphery. She views this as an opportunity for self-development and enhancement through educational opportunities that will enable her to secure a future with financial independence. The underlying belief is that once she has been educationally successful, she would secure a better job opportunity that will enable her to be self-sufficient and not to rely on any male provision for her sustenance. In this, she stands better chances of not being victimized by social patriarchal influences that generally keep women at the bottom of the socio-economic and political ladder. Consequently, ubuntombi (virginity) as a Zulu heritage and cultural identity becomes instrumental in the empowerment of the young women who choose this cultural practice as their adopted lifestyle. In addition, it is the kind of self-empowerment with the intrinsic motivation that works with the innate ability to resist any distraction from an individual’s set goals. It is thus concluded that this kind of motivation is a rare characteristic of the achievers in life. Once these young women adhere to their specified life principles, nothing can stop them from achieving the dreams of their hearts. This includes socio-economic autonomy that will ensure their liberation and emancipation as women in the midst of social and patriarchal challenges that militate against them in the hostile communities of their residence. Another hidden achievement would be to turn around the perception of being viewed as the “other”; instead, they will have to be viewed differently. Their difference lies in the turning around of the archaic kind of cultural practice into a modern tool of self-development and enhancement in contemporary society.

Keywords: cultural, difference, identity, postcolonial, ubuntombi, zulus

Procedia PDF Downloads 166

Authors: Tonguc Basaran

Abstract:

History is a record of a people’s past based on a critical examination of documents and other facts. The essentials of this historical method are not beyond the grasp of even young children. Concrete examples, such as the story of the Rosetta stone, which enabled Champollion to establish the first principles of the deciphering of Egyptian hieroglyphics, vividly illustrate the fundamental processes involved. This search for the facts can be used to illustrate one side of the search for historic truth. The other side is the truth of historic interpretation. The facts cannot be changed, but the interpretation of them can and does change.

Keywords: history, primary education, teaching methods, social studies

Procedia PDF Downloads 280

Authors: Nura Suleiman

Abstract:

The foreign policy of any country or nation is intended to promote and protect the country’s national interest. To achieve this interest, a country has to be guided by certain principles and influence of domestic and international conditions. The history of Nigerian foreign policy is directed to defend its sovereignty, independence, and territorial integrity, to promote and sustain the economic well-being of Nigerians, and promotion of Africa and world peace with justice. With the change of time and leadership, coupled with corruption, despite all the foreign policy determinants endowed with Nigeria as a country, sacrificed its foreign interest for the benefit of the western powers, by this it lost the opportunity to formulate policies according to its own need and desires.

Keywords: foreign policy, Nigeria, Western power

Procedia PDF Downloads 472

Authors: Jose Daniel Braga Alves, Joaquim Gois, Alexandre Leite

Abstract:

This abstract presents the responsible and sustainable mining case study of a Portuguese mine operation, highlighting how mine exploitation can sustainably exist in balance with the environment, aligned with all stakeholders. The mining operation is remotely located in a United Nations (UN) biodiversity reserve, away from major industrial centers or logistical ports, and presents an interesting investigation to assess the balanced mine operation in alignment with all key stakeholders, which presents unique opportunities as well as challenges. Based on the sustainable mining framework, it is intended to detail examples of best practices from Sociedade Mineira de Neves-Corvo (SOMINCOR), demonstrating social acceptance by the local community, health, and safety at work, reduction of environmental impacts and management of mining waste, which directly influence the acceptance and recognition of a sustainable operation. The case study aims to present the SOMINCOR approach to sustainable mining, focusing on social responsibility, considering materials provided by Lundin Mining Corporation (LMC) and SOMINCOR and the socially responsible approach of the mining operations., referencing related international guidelines, UN Sustainable Development Goals. The researchers reviewed LMC's annual Sustainability Reports (2019, 2020 and 2021) and updated information regarding material topics of the most significant interest to internal and external stakeholders. These material topics formed the basis of the corporation-wide sustainability strategy. LMC's Responsible Mining Policy (RMP) was reviewed, focusing on the commitment that guides the approach to responsible operation and management of the Company's business. Social performance, compliance, environmental management, governance, human rights, and economic contribution are principles of the RMP. The Human Rights Risk Impact Assessment (HRRIA), based on frameworks including UN Guiding Principles (UNGP), Voluntary Principles on Security and Human Rights, and a community engagement program implemented (SLO index), was part of this research. The program consists of ongoing surveys and perceptions studies using behavioural science insights, data from which was not available within the timeframe of completing this research. LMC stakeholder engagement standards and grievance mechanisms were also reviewed. Stakeholder engagement and the community's perception are key to this operation to ensure social license to operate (SLO). Preliminary surveys with local communities provided input data for the local development strategy. After the implementation of several initiatives, subsequent surveys were performed to assess acceptance and trust from the local communities and changes to the SLO index. SOMINCOR's operation contributes to 12 out of 17 sustainable development goals. From the assessed and available data, local communities and social engagement are priorities to SOMINCOR. Experience to date shows that the continual engagement with local communities and the grievance mechanisms in place are respected and followed for all concerns presented by any stakeholder. It can be concluded that this underground mine in Portugal complies with applicable regulations and goes beyond them with regard to sustainable development and engagement with key stakeholders.

Keywords: sustainable mining, development goals, portuguese mining, zinc copper

Procedia PDF Downloads 62

Authors: Shyamani Hettiarachchi

Abstract:

The experiences of children with disabilities and their siblings are seldom documented in Sri Lanka. The aim of this study was to uncover the narratives of young children with disabilities and their siblings in Sri Lanka. Fifteen children with disabilities and fifteen siblings were included in this study. Opportunities were offered to the participants to engage in artwork and story making activities. Narratives on the artwork and stories were gathered and the data analyzed using the key principles of Framework Analysis to determine the key themes. The key themes to emerge were of love, protectiveness, insecurity and visibility. The results highlight the need to take account of the experiences of children with disabilities and their siblings to understand how they understand and cope with disability.

Keywords: art, children with disabilities, narratives, siblings, storymaking

Procedia PDF Downloads 255

Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: accounting, UK GAAP, IFRS, similarities, differences

Procedia PDF Downloads 196

Authors: Jennifer Gallup, Joel Bocanegra, Greg Callan, Abigail Vaughn

Abstract:

Students with disabilities (SWD) engaged in a distance summer program delivered over multiple virtual mediums that used gaming principles to teach and practice self-regulated learning (SRL) through the process of exploring possible jobs. Gaming quests were developed to explore jobs and teach transition skills. Students completed specially designed quests that taught and reinforced SRL and problem-solving through individual, group, and teacher-led experiences. SRL skills learned were reinforced through guided job explorations over the context of MinecraftEDU, zoom with experts in the career, collaborations with a team over Marco Polo, and Zoom. The quests were developed and laid out on an accessible web page, with active learning opportunities and feedback conducted within multiple virtual mediums including MinecraftEDU. Gaming mediums actively engage players in role-playing, problem-solving, critical thinking, and collaboration. Gaming has been used as a medium for education since the inception of formal education. Games, and specifically board games, are pre-historic, meaning we had board games before we had written language. Today, games are widely used in education, often as a reinforcer for behavior or for rewards for work completion. Games are not often used as a direct method of instruction and assessment; however, the inclusion of games as an assessment tool and as a form of instruction increases student engagement and participation. Games naturally include collaboration, problem-solving, and communication. Therefore, our summer program was developed using gaming principles and MinecraftEDU. This manuscript describes a virtual learning summer program called Virtual Academy New and Exciting Transitions (VAN) that was redesigned from a face-to-face setting to a completely online setting with a focus on SWD aged 14-21. The focus of VAN was to address transition planning needs such as problem-solving skills, self-regulation, interviewing, job exploration, and communication for transition-aged youth diagnosed with various disabilities (e.g., learning disabilities, attention-deficit hyperactivity disorder, intellectual disability, down syndrome, autism spectrum disorder).

Keywords: autism, disabilities, transition, summer program, gaming, simulations

Procedia PDF Downloads 56

Authors: Valeria Tatano, Francesca Guidolin, Francesca Peltrera

Abstract:

The preservation of historical Italian heritage, at the urban and architectural scale, has to consider restrictions and requirements connected with conservation issues and usability needs, which are often at odds with historical heritage preservation. Recent decades have been marked by the search for increased accessibility not only of public and private buildings, but to the whole historical city, also for people with disability. Moreover, in the last years the concepts of Smart City and Healthy City seek to improve accessibility both in terms of mobility (independent or assisted) and fruition of goods and services, also for historical cities. The principles of Inclusive Design have introduced new criteria for the improvement of public urban space, between current regulations and best practices. Moreover, they have contributed to transforming “special needs” into an opportunity of social innovation. These considerations find a field of research and analysis in the historical city of Venice, which is at the same time a site of UNESCO world heritage, a mass tourism destination bringing in visitors from all over the world and a city inhabited by an aging population. Due to its conformation, Venetian urban fabric is only partially accessible: about four thousand bridges divide thousands of islands, making it almost impossible to move independently. These urban characteristics and difficulties were the base, in the last 20 years, for several researches, experimentations and solutions with the aim of eliminating architectural barriers, in particular for the usability of bridges. The Venetian Municipality with the EBA Office and some external consultants realized several devices (e.g. the “stepped ramp” and the new accessible ramps for the Venice Marathon) that should determine an innovation for the city, passing from the use of mechanical replicable devices to specific architectural projects in order to guarantee autonomy in use. This paper intends to present the state-of-the-art in bridges accessibility, through an analysis based on Inclusive Design principles and on the current national and regional regulation. The purpose is to evaluate some possible strategies that could improve performances, between limits and possibilities of interventions. The aim of the research is to lay the foundations for the development of a strategic program for the City of Venice that could successfully bring together both conservation and improvement requirements.

Keywords: accessibility of historical cities, historical heritage preservation, inclusive design, technological and social innovation

Procedia PDF Downloads 258

Authors: A. Manallah, C. Meier

Abstract:

Confocal spectral interferometry (CSI) is an innovative optical method for determining microtopography of surfaces and thickness of transparent layers, based on the combination of two optical principles: confocal imaging, and spectral interferometry. Confocal optical system images at each instant a single point of the sample. The whole surface is reconstructed by plan scanning. The interference signal generated by mixing two white-light beams is analyzed using a spectrometer. In this work, five ‘rugotests’ of known standard roughnesses are investigated. The topography is then measured and illustrated, and the equivalent roughness is determined and compared with the standard values.

Keywords: confocal spectral interferometry, nondestructive testing, optical metrology, surface topography, roughness

Procedia PDF Downloads 250

Authors: Omenogor, Happy Dumbi

Abstract:

This paper examines the areas of convergence and divergence between English and Ųkwųanį (a language in Nigeria) vowel systems with particular emphasis on the front vowels. It specifies areas of difficulty for the average Ųkwųanį users of English and Ųkwųanį L1 users of English as a second language. The paper explains the nature of contrastive analysis, the geographical locations where Ųkwųanį is spoken as mother tongue as well as English and Ųkwųanį front vowels. The principles of establishing phonemes, minimal pairs in Ųkwųanį as well as the vowel charts in both languages are among the issues highlighted in this paper.

Keywords: convergence, divergence, English, Ukwųanį

Procedia PDF Downloads 448

Authors: Hedia Mhiri Sellami

Abstract:

This case study used the principles of the flipped classroom (FC) in courses dealing with the use of the Information and Communication Technology (ICT) in three business curricula. The FC was used because our first goal is to devote more time to practice the theoretical concepts, so, before the class session, students had to watch videos introducing the concept they will learn. The videos weren't designed for our course, they are on Youtube and correspond to real cases of the ICT use in companies. This choice was also made in order to meet our second goal; it was to motivate students by showing them that the aspects covered by the course are very useful in the business. This case study reinforced the positive reputation of the FC as it was globally appreciated by our students. Beside, we managed to achieve our objectives relating to the motivation and application of concepts studied.

Keywords: flipped classroom, business, ICT, video, learning

Procedia PDF Downloads 270

Authors: Nada Mouchfiq, Ahmed Habbani, Chaimae Benjbara

Abstract:

The security aspect of the IoT occupies a place of great importance especially after the evolution that has known this field lastly because it must take into account the transformations and the new applications .Blockchain is a new technology dedicated to the data sharing. However, this does not work the same way in the different systems with different operating principles. This article will discuss network security using the Blockchain to facilitate the sending of messages and information, enabling the use of new processes and enabling autonomous coordination of devices. To do this, we will discuss proposed solutions to ensure a high level of security in these networks in the work of other researchers. Finally, our article will propose a method of security more adapted to our needs as a team working in the ad hoc networks, this method is based on the principle of the Blockchain and that we named ”MPR Blockchain”.

Keywords: Ad hocs networks, blockchain, MPR, security

Procedia PDF Downloads 154

Authors: Ö. Şenyiğit, A. Çolak

Abstract:

It is of great importance for an architectural student to know the parameters through which he/she can conduct his/her design and makes his/her design effective in architectural education. Therefore; an empirical application study was carried out through the designing activity using the emulation model to support the design and design approaches of architectural students. During the investigation period, studies were done on the basic design elements and principles of the fall semester, and the emulation model, one of the designing methods that constitute the subject of the study, was fictionalized as three phased “recognition-interpretation-application”. As a result of the study, it was observed that when students were given a key method during the design process, their awareness increased and their aspects improved as well.

Keywords: basic design, design education, design methods, emulation

Procedia PDF Downloads 210