Search results for: agency costs
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2892

Search results for: agency costs

2382 Discrete-Event Modeling and Simulation Methodologies: Past, Present and Future

Authors: Gabriel Wainer

Abstract:

Modeling and Simulation methods have been used to better analyze the behavior of complex physical systems, and it is now common to use simulation as a part of the scientific and technological discovery process. M&S advanced thanks to the improvements in computer technology, which, in many cases, resulted in the development of simulation software using ad-hoc techniques. Formal M&S appeared in order to try to improve the development task of very complex simulation systems. Some of these techniques proved to be successful in providing a sound base for the development of discrete-event simulation models, improving the ease of model definition and enhancing the application development tasks; reducing costs and favoring reuse. The DEVS formalism is one of these techniques, which proved to be successful in providing means for modeling while reducing development complexity and costs. DEVS model development is based on a sound theoretical framework. The independence of M&S tasks made possible to run DEVS models on different environments (personal computers, parallel computers, real-time equipment, and distributed simulators) and middleware. We will present a historical perspective of discrete-event M&S methodologies, showing different modeling techniques. We will introduce DEVS origins and general ideas, and compare it with some of these techniques. We will then show the current status of DEVS M&S, and we will discuss a technological perspective to solve current M&S problems (including real-time simulation, interoperability, and model-centered development techniques). We will show some examples of the current use of DEVS, including applications in different fields. We will finally show current open topics in the area, which include advanced methods for centralized, parallel or distributed simulation, the need for real-time modeling techniques, and our view in these fields.

Keywords: modeling and simulation, discrete-event simulation, hybrid systems modeling, parallel and distributed simulation

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2381 Easy Way of Optimal Process-Storage Network Design

Authors: Gyeongbeom Yi

Abstract:

The purpose of this study is to introduce the analytic solution for determining the optimal capacity (lot-size) of a multiproduct, multistage production and inventory system to meet the finished product demand. Reasonable decision-making about the capacity of processes and storage units is an important subject for industry. The industrial solution for this subject is to use the classical economic lot sizing method, EOQ/EPQ (Economic Order Quantity/Economic Production Quantity) model, incorporated with practical experience. However, the unrealistic material flow assumption of the EOQ/EPQ model is not suitable for chemical plant design with highly interlinked processes and storage units. This study overcomes the limitation of the classical lot sizing method developed on the basis of the single product and single stage assumption. The superstructure of the plant considered consists of a network of serially and/or parallelly interlinked processes and storage units. The processes involve chemical reactions with multiple feedstock materials and multiple products as well as mixing, splitting or transportation of materials. The objective function for optimization is minimizing the total cost composed of setup and inventory holding costs as well as the capital costs of constructing processes and storage units. A novel production and inventory analysis method, PSW (Periodic Square Wave) model, is applied. The advantage of the PSW model comes from the fact that the model provides a set of simple analytic solutions in spite of a realistic description of the material flow between processes and storage units. The resulting simple analytic solution can greatly enhance the proper and quick investment decision for plant design and operation problem confronted in diverse economic situations.

Keywords: analytic solution, optimal design, process-storage network

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2380 Cybercrime: International Police Cooperation with Europol

Authors: Daniel Suarez Alonso

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Cybercrime is a growing international threat and a challenge for law enforcement agencies and judicial systems worldwide. International cooperation is necessary to solve this problem because cybercrime knows no borders and often involves multiple jurisdictions, being related to organised crime. The purpose of this article is to analyse international cooperation in the investigation and prosecution of cybercrime, focusing on the framework of the Regulation of the European Union Agency for Law Enforcement Cooperation (EUROPOL), cooperation that takes place between police authorities from different countries. It examines the legal and operational mechanisms in place to facilitate international cooperation in Europe in this area and assesses their effectiveness in the fight against cybercrime. In addition, the study of a Spanish investigation where cooperation with EUROPOL took place will be examined, analyzing how international cooperation was carried out to investigate and track down criminals. Lessons learned from this case will be discussed and recommendations for improving international cooperation in the fight against cybercrime will be proposed.

Keywords: Europol, international cooperation, cybercrime, computer crime, law

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2379 Willingness to Adopt "Green Steel" Products: A Case Study from the Automotive Sector

Authors: Hasan Muslemani, Jeffrey Wilson, Xi Liang, Francisco Ascui, Katharina Kaesehage

Abstract:

This paper aims to examine consumer behaviour towards, and the willingness to adopt, green steel use in the automotive sector, in order to identify potential barriers and opportunities for its widespread adoption. Semi-structured interviews were held with experts from global, regional and country-specific industry associations and automakers. The analysis shows there is a new shift towards lifecycle thinking in the sector, although these efforts have been voluntary and driven by customer and employee pressures rather than regulation. The paper further appraises possible demand for green steel within different vehicle types (based on size and powertrain), and shows that manufacturers of electric heavy-duty vehicles are most likely to adopt green steel in the first instance, given the amount of incorporated steel in the vehicles and the fact that lifecycle emissions lie predominantly in their manufacturing phase. A case for green advanced higher-strength steels (AHSS) can also be made in light-duty passenger vehicles, which may mitigate competition from light-weight alternative materials in terms of cost and greenness (depending on source and utilisation zones). This work builds on a wide sustainability-related literature in the automotive sector and highlights areas in need of urgent action if the sector as a whole were to meet its Paris Agreement climate targets, in particular a need to revisit current CO2 performance regulations to include Scope 1 and Scope 2 emissions, engage in educational green marketing campaigns, and explore innovative market-based mechanisms to bridge the gap between relatively-low carbon abatement costs of steelmaking and high abatement costs of vehicle manufacturing.

Keywords: Green steel, Consumer behaviour, Automotive industry, Environmental sustainability

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2378 Natural Mexican Zeolite Modified with Iron to Remove Arsenic Ions from Water Sources

Authors: Maritza Estela Garay-Rodriguez, Mirella Gutierrez-Arzaluz, Miguel Torres-Rodriguez, Violeta Mugica-Alvarez

Abstract:

Arsenic is an element present in the earth's crust and is dispersed in the environment through natural processes and some anthropogenic activities. Naturally released into the environment through the weathering and erosion of sulphides mineral, some activities such as mining, the use of pesticides or wood preservatives potentially increase the concentration of arsenic in air, water, and soil. The natural arsenic release of a geological material is a threat to the world's drinking water sources. In aqueous phase is found in inorganic form, as arsenate and arsenite mainly, the contamination of groundwater by salts of this element originates what is known as endemic regional hydroarsenicism. The International Agency for Research on Cancer (IARC) categorizes the inorganic As within group I, as a substance with proven carcinogenic action for humans. It has been found the presence of As in groundwater in several countries such as Argentina, Mexico, Bangladesh, Canada and the United States. Regarding the concentration of arsenic in drinking water according to the World Health Organization (WHO) and the Environmental Protection Agency (EPA) establish maximum concentrations of 10 μg L⁻¹. In Mexico, in some states as Hidalgo, Morelos and Michoacán concentrations of arsenic have been found in bodies of water around 1000 μg L⁻¹, a concentration that is well above what is allowed by Mexican regulations with the NOM-127- SSA1-1994 that establishes a limit of 25 μg L⁻¹. Given this problem in Mexico, this research proposes the use of a natural Mexican zeolite (clinoptilolite type) native to the district of Etla in the central valley region of Oaxaca, as an adsorbent for the removal of arsenic. The zeolite was subjected to a conditioning with iron oxide by the precipitation-impregnation method with 0.5 M iron nitrate solution, in order to increase the natural adsorption capacity of this material. The removal of arsenic was carried out in a column with a fixed bed of conditioned zeolite, since it combines the advantages of a conventional filter with those of a natural adsorbent medium, providing a continuous treatment, of low cost and relatively easy to operate, for its implementation in marginalized areas. The zeolite was characterized by XRD, SEM/EDS, and FTIR before and after the arsenic adsorption tests, the results showed that the modification methods used are adequate to prepare adsorbent materials since it does not modify its structure, the results showed that with a particle size of 1.18 mm, an initial concentration of As (V) ions of 1 ppm, a pH of 7 and at room temperature, a removal of 98.7% was obtained with an adsorption capacity of 260 μg As g⁻¹ zeolite. The results obtained indicated that the conditioned zeolite is favorable for the elimination of arsenate in water containing up to 1000 μg As L⁻¹ and could be suitable for removing arsenate from pits of water.

Keywords: adsorption, arsenic, iron conditioning, natural zeolite

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2377 Voice in Music Therapy and Adult Trauma Research: Presenting a Meta-Synthesis of Lived Experience Perspectives

Authors: Kirsten B. Hillman

Abstract:

There is a growing body of qualitative research in adult mental health and music therapy contexts which highlights user perspectives; however, only a very small sub-section of this literature pertains to people with lived experiences of psychological trauma. This paper will provide a meta-synthesis of this existing body of research, with the intention to present a cohesive overview of salient themes in this research and a platform for the under-represented voices of those with lived experience. This synthesis will be contextualised within a broader discussion of ‘Voice’ in trauma and music therapy research, considering its layered meanings: including literal expressive vocalising and musical expression, voicing after experiences of silencing, and the possibilities of experiencing self-determination and agency in therapy after trauma.

Keywords: lived experience, music therapy, trauma, user perspectives

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2376 Understanding Success Factors of an Information Security Management System Plan Phase Self-Implementation

Authors: Nurazean Maarop, Noorjan Mohd Mustapha, Rasimah Yusoff, Roslina Ibrahim, Norziha Megat Mohd Zainuddin

Abstract:

The goal of this study is to identify success factors that could influence the ISMS self-implementation in government sector from qualitative perspective. This study is based on a case study in one of the Malaysian government agency. Semi-structured interviews involving five key informants were conducted to examine factors addressed in the conceptual framework. Subsequently, thematic analysis was executed to describe the influence of each factor on the success implementation of ISMS. The result of this study indicates that management commitment, implementer commitment and implementer competency are part of the success factors for ISMS self-implementation in Malaysian Government Sector.

Keywords: ISMS success factors, IT project management, IS success, information security

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2375 Technological Developments to Reduce Wind Blade Turbine Levelized Cost of Energy

Authors: Pedro Miguel Cardoso Carneiro, Ricardo André Nunes Borges, João Pedro Soares Loureiro, Hermínio Maio Graça Fernandes

Abstract:

Wind energy has been exponentially growing over the last years and will allow countries to progress regarding the decarbonization objective. In parallel, the maintenance activities have also been increasing in consequence of ageing and deterioration of the wind farms. The time available for wind blade maintenance is given by the weather window that is based upon weather conditions. Most of the wind blade repair and maintenance activities require a narrow window of temperature and humidity. Due to this limitation, the current weather windows result only on approximately 35% days/year are used for maintenance, that takes place mostly during summertime. This limitation creates large economic losses in the energy production of the wind towers, since they can be inoperative or with the energy production output reduced for days or weeks due to existing damages. Another important aspect is that the maintenance costs are higher due to the high standby time and seasonality imposed on the technicians. To reduce the relevant maintenance costs of blades and energy loses some technological developments were carried out to significantly improve this reality. The focus of this activity was to develop a series of key developments to have in the near future a suspended access equipment that can operate in harsh conditions, wind rain, cold/hot environment. To this end we have identified key areas that need to be revised and require new solutions to be found; a habitat system, multi-configurable roof and floor, roof and floor interface to blade, secondary attachment solutions to the blade and to the tower. On this paper we will describe the advances produced during a national R&D project made in partnership with an end-user (Onrope) and a test center (ISQ).

Keywords: wind turbine maintenance, cost reduction, technological innovations, wind turbine blade

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2374 A Sustainability Benchmarking Framework Based on the Life Cycle Sustainability Assessment: The Case of the Italian Ceramic District

Authors: A. M. Ferrari, L. Volpi, M. Pini, C. Siligardi, F. E. Garcia Muina, D. Settembre Blundo

Abstract:

A long tradition in the ceramic manufacturing since the 18th century, primarily due to the availability of raw materials and an efficient transport system, let to the birth and development of the Italian ceramic tiles district that nowadays represents a reference point for this sector even at global level. This economic growth has been coupled to attention towards environmental sustainability issues throughout various initiatives undertaken over the years at the level of the production sector, such as certification activities and sustainability policies. In this way, starting from an evaluation of the sustainability in all its aspects, the present work aims to develop a benchmarking helping both producers and consumers. In the present study, throughout the Life Cycle Sustainability Assessment (LCSA) framework, the sustainability has been assessed in all its dimensions: environmental with the Life Cycle Assessment (LCA), economic with the Life Cycle Costing (LCC) and social with the Social Life Cycle Assessment (S-LCA). The annual district production of stoneware tiles during the 2016 reference year has been taken as reference flow for all the three assessments, and the system boundaries cover the entire life cycle of the tiles, except for the LCC for which only the production costs have been considered at the moment. In addition, a preliminary method for the evaluation of local and indoor emissions has been introduced in order to assess the impact due to atmospheric emissions on both people living in the area surrounding the factories and workers. The Life Cycle Assessment results, obtained from IMPACT 2002+ modified assessment method, highlight that the manufacturing process is responsible for the main impact, especially because of atmospheric emissions at a local scale, followed by the distribution to end users, the installation and the ordinary maintenance of the tiles. With regard to the economic evaluation, both the internal and external costs have been considered. For the LCC, primary data from the analysis of the financial statements of Italian ceramic companies show that the higher cost items refer to expenses for goods and services and costs of human resources. The analysis of externalities with the EPS 2015dx method attributes the main damages to the distribution and installation of the tiles. The social dimension has been investigated with a preliminary approach by using the Social Hotspots Database, and the results indicate that the most affected damage categories are health and safety and labor rights and decent work. This study shows the potential of the LCSA framework applied to an industrial sector; in particular, it can be a useful tool for building a comprehensive benchmark for the sustainability of the ceramic industry, and it can help companies to actively integrate sustainability principles into their business models.

Keywords: benchmarking, Italian ceramic industry, life cycle sustainability assessment, porcelain stoneware tiles

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2373 Beginning Physics Experiments Class Using Multi Media in National University of Laos

Authors: T. Nagata, S. Xaphakdy, P. Souvannavong, P. Chanthamaly, K. Sithavong, C. H. Lee, S. Phommathat, V. Srithilat, P. Sengdala, B. Phetarnousone, B. Siharath, X. Chemcheng, T. Yamaguchi, A. Suenaga, S. Kashima

Abstract:

National University of Laos (NUOL) requested Japan International Cooperation Agency (JICA) volunteers to begin a physics experiments class using multi media. However, there are issues. NUOL had no physics experiment class, no space for physics experiments, experiment materials were not used for many years and were scattered in various places, and there is no projector and laptop computer in the unit. This raised the question: How do authors begin the physics experiments class using multimedia? To solve this problem, the JICA took some steps, took stock of what was available and reviewed the syllabus. The JICA then revised the experiment materials to assess what was available and then developed textbooks for experiments using them; however, the question remained, what about the multimedia component of the course? Next, the JICA reviewed Physics teacher Pavy Souvannavong’s YouTube channel, where he and his students upload video reports of their physics classes at NUOL using their smartphones. While they use multi-media, almost all the videos recorded were of class presentations. To improve the multimedia style, authors edited the videos in the style of another YouTube channel, “Science for Lao,” which is a science education group made up of Japan Overseas Cooperation Volunteers (JOCV) in Laos. They created the channel to enhance science education in Laos, and hold regular monthly meetings in the capital, Vientiane, and at teacher training colleges in the country. They edit the video clips in three parts, which are the materials and procedures part including pictures, practice footage of the experiment part, and then the result and conclusion part. Then students perform experiments and prepare for presentation by following the videos. The revised experiment presentation reports use PowerPoint presentations, material pictures and experiment video clips. As for providing textbooks and submitting reports, the students use the e-Learning system of “Moodle” of the Information Technology Center in Dongdok campus of NUOL. The Korean International Cooperation Agency (KOICA) donated those facilities. The authors have passed the process of the revised materials, developed textbooks, the PowerPoint slides presented by students, downloaded textbooks and uploaded reports, to begin the physics experiments class using multimedia. This is the practice research report for beginning a physics experiments class using multimedia in the physics unit at the Department of Natural Science, Faculty of Education, at the NUOL.

Keywords: NUOL, JICA, KOICA, physics experiment materials, smartphone, Moodle, IT center, Science for Lao

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2372 Increasing Power Transfer Capacity of Distribution Networks Using Direct Current Feeders

Authors: Akim Borbuev, Francisco de León

Abstract:

Economic and population growth in densely-populated urban areas introduce major challenges to distribution system operators, planers, and designers. To supply added loads, utilities are frequently forced to invest in new distribution feeders. However, this is becoming increasingly more challenging due to space limitations and rising installation costs in urban settings. This paper proposes the conversion of critical alternating current (ac) distribution feeders into direct current (dc) feeders to increase the power transfer capacity by a factor as high as four. Current trends suggest that the return of dc transmission, distribution, and utilization are inevitable. Since a total system-level transformation to dc operation is not possible in a short period of time due to the needed huge investments and utility unreadiness, this paper recommends that feeders that are expected to exceed their limits in near future are converted to dc. The increase in power transfer capacity is achieved through several key differences between ac and dc power transmission systems. First, it is shown that underground cables can be operated at higher dc voltage than the ac voltage for the same dielectric stress in the insulation. Second, cable sheath losses, due to induced voltages yielding circulation currents, that can be as high as phase conductor losses under ac operation, are not present under dc. Finally, skin and proximity effects in conductors and sheaths do not exist in dc cables. The paper demonstrates that in addition to the increased power transfer capacity utilities substituting ac feeders by dc feeders could benefit from significant lower costs and reduced losses. Installing dc feeders is less expensive than installing new ac feeders even when new trenches are not needed. Case studies using the IEEE 342-Node Low Voltage Networked Test System quantify the technical and economic benefits of dc feeders.

Keywords: DC power systems, distribution feeders, distribution networks, power transfer capacity

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2371 A Q-Methodology Approach for the Evaluation of Land Administration Mergers

Authors: Tsitsi Nyukurayi Muparari, Walter Timo De Vries, Jaap Zevenbergen

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The nature of Land administration accommodates diversity in terms of both spatial data handling activities and the expertise involved, which supposedly aims to satisfy the unpredictable demands of land data and the diverse demands of the customers arising from the land. However, it is known that strategic decisions of restructuring are in most cases repelled in favour of complex structures that strive to accommodate professional diversity and diverse roles in the field of Land administration. Yet despite of this widely accepted knowledge, there is scanty theoretical knowledge concerning the psychological methodologies that can extract the deeper perceptions from the diverse spatial expertise in order to explain the invisible control arm of the polarised reception of the ideas of change. This paper evaluates Q methodology in the context of a cadastre and land registry merger (under one agency) using the Swedish cadastral system as a case study. Precisely, the aim of this paper is to evaluate the effectiveness of Q methodology towards modelling the diverse psychological perceptions of spatial professionals who are in a widely contested decision of merging the cadastre and land registry components of Land administration using the Swedish cadastral system as a case study. An empirical approach that is prescribed by Q methodology starts with the concourse development, followed by the design of statements and q sort instrument, selection of the participants, the q-sorting exercise, factor extraction by PQMethod and finally narrative development by logic of abduction. The paper uses 36 statements developed from a dominant competing value theory that stands out on its reliability and validity, purposively selects 19 participants to do the Qsorting exercise, proceeds with factor extraction from the diversity using varimax rotation and judgemental rotation provided by PQMethod and effect the narrative construction using the logic abduction. The findings from the diverse perceptions from cadastral professionals in the merger decision of land registry and cadastre components in Sweden’s mapping agency (Lantmäteriet) shows that focus is rather inclined on the perfection of the relationship between the legal expertise and technical spatial expertise. There is much emphasis on tradition, loyalty and communication attributes which concern the organisation’s internal environment rather than innovation and market attributes that reveals customer behavior and needs arising from the changing humankind-land needs. It can be concluded that Q methodology offers effective tools that pursues a psychological approach for the evaluation and gradations of the decisions of strategic change through extracting the local perceptions of spatial expertise.

Keywords: cadastre, factor extraction, land administration merger, land registry, q-methodology, rotation

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2370 Analysis of Pavement Lifespan - Cost and Emissions of Greenhouse Gases: A Comparative Study of 10-year vs 30-year Design

Authors: Claudeny Simone Alves Santana, Alexandre Simas De Medeiros, Marcelino Aurélio Vieira Da Silva

Abstract:

The aim of the study was to assess the performance of pavements over time, considering the principles of Life Cycle Assessment (LCA) and the ability to withstand vehicle loads and associated environmental impacts. Within the study boundary, pavement design was conducted using the Mechanistic-Empirical Method, adopting criteria based on pavement cracking and wheel path rutting while also considering factors such as soil characteristics, material thickness, and the distribution of forces exerted by vehicles. The Ecoinvent® 3.6 database and SimaPro® software were employed to calculate emissions, and SICRO 3 information was used to estimate costs. Consequently, the study sought to identify the service that had the greatest impact on greenhouse gas emissions. The results were compared for design life periods of 10 and 30 years, considering structural performance and load-bearing capacity. Additionally, environmental impacts in terms of CO2 emissions per standard axle and construction costs in dollars per standard axle were analyzed. Based on the conducted analyses, it was possible to determine which pavement exhibited superior performance over time, considering technical, environmental, and economic criteria. One of the findings indicated that the mechanical characteristics of the soils used in the pavement layer directly influence the thickness of the pavement and the quantity of greenhouse gases, with a difference of approximately 7000 Kg CO2 Eq. The transportation service was identified as having the most significant negative impact. Other notable observations are that the study can contribute to future project guidelines and assist in decision-making regarding the selection of the most suitable pavement in terms of durability, load-bearing capacity, and sustainability.

Keywords: life cycle assessment, greenhouse gases, urban paving, service cost

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2369 A Bicycle Based Model of Prehospital Care Implanted in Northeast of the Brazil: Initial Experience

Authors: Odaleia de O. Farias, Suzelene C. Marinho, Ecleidson B. Fragoso, Daniel S. Lima, Francisco R. S. Lira, Lara S. Araújo, Gabriel dos S. D. Soares

Abstract:

In populous cities, prehospital care services that use vehicles alternative to ambulances are needed in order to reduce costs and improve response time to occurrences in areas with large concentration of people, such as leisure and tourism spaces. In this context, it was implanted a program called BIKE VIDA, that is innovative quick access and assistance program. The aim of this study is to describe the implantation and initial profile of occurrences performed by an urgency/emergency pre-hospital care service through paramedics on bicycles. It is a cross-sectional, descriptive study carried out in the city of Fortaleza, Ceara, Brazil. The data included service records from July to August 2017. Ethical aspects were respected. The service covers a perimeter of 4.5 km, divided into three areas with perimeter of 1.5 km for each paramedic, attending from 5 am to 9 pm. Materials transported by bicycles include External Automated Defibrillator - DEA, portable oxygen, oximeter, cervical collar, stethoscope, sphygmomanometer, dressing and immobilization materials and personal protective equipment. Occurrences are requested directly by calling the emergency number 192 or through direct approach to the professional. In the first month of the program, there were 93 emergencies/urgencies, mainly in the daytime period (71,0%), in males (59,7%), in the age range of 26 to 45 years (46,2%). The main nature was traumatic incidents (53.3%). Most of the cases (88,2%) did not require ambulance transport to the hospital, and there were two deaths. Pre-hospital service through bicycles is an innovative strategy in Brazil and has shown to be promising in terms of reducing costs and improving the quality of the services offered.

Keywords: emergency, response time, prehospital care, urgency

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2368 The Misuse of Free Cash and Earnings Management: An Analysis of the Extent to Which Board Tenure Mitigates Earnings Management

Authors: Michael McCann

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Managerial theories propose that, in joint stock companies, executives may be tempted to waste excess free cash on unprofitable projects to keep control of resources. In order to conceal their projects' poor performance, they may seek to engage in earnings management. On the one hand, managers may manipulate earnings upwards in order to post ‘good’ performances and safeguard their position. On the other, since managers pursuit of unrewarding investments are likely to lead to low long-term profitability, managers will use negative accruals to reduce current year’s earnings, smoothing earnings over time in order to conceal the negative effects. Agency models argue that boards of directors are delegated by shareholders to ensure that companies are governed properly. Part of that responsibility is ensuring the reliability of financial information. Analyses of the impact of board characteristics, particularly board independence on the misuse of free cash flow and earnings management finds conflicting evidence. However, existing characterizations of board independence do not account for such directors gaining firm-specific knowledge over time, influencing their monitoring ability. Further, there is little analysis of the influence of the relative experience of independent directors and executives on decisions surrounding the use of free cash. This paper contributes to this literature regarding the heterogeneous characteristics of boards by investigating the influence of independent director tenure on earnings management and the relative tenures of independent directors and Chief Executives. A balanced panel dataset comprising 51 companies across 11 annual periods from 2005 to 2015 is used for the analysis. In each annual period, firms were classified as conducting earnings management if they had discretionary accruals in the bottom quartile (downwards) and top quartile (upwards) of the distributed values for the sample. Logistical regressions were conducted to determine the marginal impact of independent board tenure and a number of control variables on the probability of conducting earnings management. The findings indicate that both absolute and relative measures of board independence and experience do not have a significant impact on the likelihood of earnings management. It is the level of free cash flow which is the major influence on the probability of earnings management. Higher free cash flow increases the probability of earnings management significantly. The research also investigates whether board monitoring of earnings management is contingent on the level of free cash flow. However, the results suggest that board monitoring is not amplified when free cash flow is higher. This suggests that the extent of earnings management in companies is determined by a range of company, industry and situation-specific factors.

Keywords: corporate governance, boards of directors, agency theory, earnings management

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2367 Variability of Energy Efficiency with the Application of Technologies Embedded in Locomotives of a Heavy Haul Railway: Case Study of Vitoria Minas Railway, Brazil

Authors: Eric Wilson Santos Cabral, Marta Monteiro Da Costa Cruz, Rodrigo Pirola Pestana, Vivian Andréa Parreira

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In the transportation sector in Brazil, there is a great challenge that is the maintenance of profit in the face of the great variation in the price of diesel. This directly affects the variable cost of transport companies. Within the railways, part of the great challenges is to overcome the annual budget, cargo and ore transported, thus reducing costs compared to previous years, becoming more efficient each year. Within this scenario, the railway companies are looking for effective measures, aiming at reducing the ratio of liter of diesel consumed by KTKB (Kilometer Gross Ton multiplied by thousand). This ratio represents the indicator of energy efficiency of some railroads in Brazil and in other countries. In this study, we sought to analyze the behavior of the energy efficiency indicator on two parts: The first, with the application of technologies used in locomotives, such as the start-stop system of the diesel engine and the system of tracking and monitoring of fuel. The second, evaluation of the behavior of the variation of the type of cargo transported (loading mix). The study focused on locomotive technology will be carried out using statistical analysis, behavioral evaluation in different operating conditions, such as maneuvers for trains, service trains and freight trains. The analysis will also cover the evaluation of the loading mix made using statistical analysis of the existing railroad database, comparing the energy efficiency per loading mine and type of product. With the completion of this study, the railway undertakings should be able to better target decision-making in order to achieve substantial reductions in transport costs.

Keywords: railway transport, energy efficiency, railway technology, fuel consumption

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2366 Estimation of Service Quality and Its Impact on Market Share Using Business Analytics

Authors: Haritha Saranga

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Service quality has become an important driver of competition in manufacturing industries of late, as many products are being sold in conjunction with service offerings. With increase in computational power and data capture capabilities, it has become possible to analyze and estimate various aspects of service quality at the granular level and determine their impact on business performance. In the current study context, dealer level, model-wise warranty data from one of the top two-wheeler manufacturers in India is used to estimate service quality of individual dealers and its impact on warranty related costs and sales performance. We collected primary data on warranty costs, number of complaints, monthly sales, type of quality upgrades, etc. from the two-wheeler automaker. In addition, we gathered secondary data on various regions in India, such as petrol and diesel prices, geographic and climatic conditions of various regions where the dealers are located, to control for customer usage patterns. We analyze this primary and secondary data with the help of a variety of analytics tools such as Auto-Regressive Integrated Moving Average (ARIMA), Seasonal ARIMA and ARIMAX. Study results, after controlling for a variety of factors, such as size, age, region of the dealership, and customer usage pattern, show that service quality does influence sales of the products in a significant manner. A more nuanced analysis reveals the dynamics between product quality and service quality, and how their interaction affects sales performance in the Indian two-wheeler industry context. We also provide various managerial insights using descriptive analytics and build a model that can provide sales projections using a variety of forecasting techniques.

Keywords: service quality, product quality, automobile industry, business analytics, auto-regressive integrated moving average

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2365 Virtual Reality as a Tool in Modern Education

Authors: Łukasz Bis

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The author is going to discuss virtual reality and its importance for new didactic methods. It has been known for years that experience-based education gives much better results in terms of long-term memory than theoretical study. However, practice is expensive - virtual reality allows the use of an empirical approach to learning, with minimized production costs. The author defines what makes a given VR experience appropriate (adequate) for the didactic and cognitive process. The article is a kind of a list of guidelines and their importance for the VR experience under development.

Keywords: virtual reality, education, universal design, guideline

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2364 Modelling, Assessment, and Optimisation of Rules for Selected Umgeni Water Distribution Systems

Authors: Khanyisile Mnguni, Muthukrishnavellaisamy Kumarasamy, Jeff C. Smithers

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Umgeni Water is a water board that supplies most parts of KwaZulu Natal with bulk portable water. Currently, Umgeni Water is running its distribution system based on required reservoir levels and demands and does not consider the energy cost at different times of the day, number of pump switches, and background leakages. Including these constraints can reduce operational cost, energy usage, leakages, and increase performance. Optimising pump schedules can reduce energy usage and costs while adhering to hydraulic and operational constraints. Umgeni Water has installed an online hydraulic software, WaterNet Advisor, that allows running different operational scenarios prior to implementation in order to optimise the distribution system. This study will investigate operation scenarios using optimisation techniques and WaterNet Advisor for a local water distribution system. Based on studies reported in the literature, introducing pump scheduling optimisation can reduce energy usage by approximately 30% without any change in infrastructure. Including tariff structures in an optimisation problem can reduce pumping costs by 15%, while including leakages decreases cost by 10%, and pressure drop in the system can be up to 12 m. Genetical optimisation algorithms are widely used due to their ability to solve nonlinear, non-convex, and mixed-integer problems. Other methods such as branch and bound linear programming have also been successfully used. A suitable optimisation method will be chosen based on its efficiency. The objective of the study is to reduce energy usage, operational cost, and leakages, and the feasibility of optimal solution will be checked using the Waternet Advisor. This study will provide an overview of the optimisation of hydraulic networks and progress made to date in multi-objective optimisation for a selected sub-system operated by Umgeni Water.

Keywords: energy usage, pump scheduling, WaterNet Advisor, leakages

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2363 Existence of Financial Service Authority Prior to 2045

Authors: Syafril Hendrik Hutabarat, Hartiwiningsih, Pujiyono Suwadi

Abstract:

The Financial Service Authority (FSA) was formed as a response to the 1997 monetary crisis and the 2008 financial crisis so that it was more defensive in nature while developments in information and communication technology have required state policies to be more offensive to keep up with times. Reconstruction of Authorities of the FSA's Investigator is intended to keep the agency worthy to be part of an integrated criminal justice system in Indonesia which has implications for expanding its authority in line with efforts to protect and increase the welfare of the people. The results show that internal synergy between sub-sectors in the financial services sector is not optimised, some are even left behind so that the FSA is not truly an authority in the financial services sector. This research method is empirical. The goal of synergy must begin with internal synergy which has its moment when Indonesia gets a demographic bonus in the 2030s and becomes an international logistics hub supported by the national financial services sector.

Keywords: reconstruction, authorities, FSA investigators, synergy, demography

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2362 State of Freelancing in IT and Future Trends

Authors: Mihai Gheorghe

Abstract:

Freelancing in IT has seen an increased popularity during the last years mainly because of the fast Internet adoption in the countries with emerging economies, correlated with the continuous seek for reduced development costs as well with the rise of online platforms which address planning, coordination, and various development tasks. This paper conducts an overview of the most relevant Freelance Marketplaces available and studies the market structure, distribution of the workforce and trends in IT freelancing.

Keywords: freelancing in IT, freelance marketplaces, freelance market structure, globalization, online staffing, trends in freelancing

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2361 Optimal Tamping for Railway Tracks, Reducing Railway Maintenance Expenditures by the Use of Integer Programming

Authors: Rui Li, Min Wen, Kim Bang Salling

Abstract:

For the modern railways, maintenance is critical for ensuring safety, train punctuality and overall capacity utilization. The cost of railway maintenance in Europe is high, on average between 30,000 – 100,000 Euros per kilometer per year. In order to reduce such maintenance expenditures, this paper presents a mixed 0-1 linear mathematical model designed to optimize the predictive railway tamping activities for ballast track in the planning horizon of three to four years. The objective function is to minimize the tamping machine actual costs. The approach of the research is using the simple dynamic model for modelling condition-based tamping process and the solution method for finding optimal condition-based tamping schedule. Seven technical and practical aspects are taken into account to schedule tamping: (1) track degradation of the standard deviation of the longitudinal level over time; (2) track geometrical alignment; (3) track quality thresholds based on the train speed limits; (4) the dependency of the track quality recovery on the track quality after tamping operation; (5) Tamping machine operation practices (6) tamping budgets and (7) differentiating the open track from the station sections. A Danish railway track between Odense and Fredericia with 42.6 km of length is applied for a time period of three and four years in the proposed maintenance model. The generated tamping schedule is reasonable and robust. Based on the result from the Danish railway corridor, the total costs can be reduced significantly (50%) than the previous model which is based on optimizing the number of tamping. The different maintenance strategies have been discussed in the paper. The analysis from the results obtained from the model also shows a longer period of predictive tamping planning has more optimal scheduling of maintenance actions than continuous short term preventive maintenance, namely yearly condition-based planning.

Keywords: integer programming, railway tamping, predictive maintenance model, preventive condition-based maintenance

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2360 Applying a SWOT Analysis to Inform the Educational Provision of Learners with Autism Spectrum Disorders

Authors: Claire Sciberras

Abstract:

Introduction: Autism Spectrum Disorder (ASD) has become recognized as being the most common childhood neurological condition. Indeed, numerous studies demonstrate an increase in the prevalence rate of children diagnosed with ASD. Concurrent with these findings, the European Agency for Special Needs and Inclusive Education reported a similar escalating tendency in prevalence also in Malta. Such an increase within the educational context in Malta has led the European Agency to call for increased support within educational settings in Malta. However, although research has addressed the positive impact of mainstream education on learners with ASD, empirical studies vis-à-vis the internal and external strengths and weaknesses present within the support provided in mainstream settings in Malta is distinctly limited. In light of the aforementioned argument, Malta would benefit from research which focuses on analysing the strengths, weaknesses, opportunities, and threats (SWOTs) which are present within the support provision of learners with ASD in mainstream primary schools. Such SWOT analysis is crucial as lack of appropriate opportunities might jeopardize the educational and social experiences of persons with ASD throughout their schooling. Methodology: A mixed methodological approach would be well suited to examine the provision of support of learners with ASD as the combination of qualitative and quantitative approaches allows researchers to collect a comprehensive range of data and validate their results. Hence, it is intended that questionnaires will be distributed to all the stakeholders involved so as to acquire a broader perspective to be collected from a wider group who provide support to students with ASD across schools in Malta. Moreover, the use of a qualitative approach in the form of interviews with a sample group will be implemented. Such an approach will be considered as it would potentially allow the researcher to gather an in-depth perspective vis-à-vis to the nature of the services which are currently provided to learners with ASD. The intentions of the study: Through the analysis of the data collected vis-à-vis to the SWOTs within the provision of support of learners with ASD it is intended that; i) a description in regards to the educational provision for learners with ASD within mainstream primary schools in Malta in light of the experiences and perceptions of the stakeholders involved will be acquired; ii) an analysis of the SWOTs which exist within the services for learners with ASD in primary state schools in Malta is carried out and iii) based on the SWOT analysis, recommendations that can lead to improvements in practice in the field of ASD in Malta and beyond will be provided. Conclusion: Due to the heterogeneity of individuals with ASD which spans across several deficits related to the social communication and interaction domain and also across areas linked to restricted, repetitive behavioural patterns, educational settings need to alter their standards according to the needs of their students. Thus, the standards established by schools throughout prior phases do not remain applicable forever, and therefore these need to be reviewed periodically in accordance with the diversities and the necessities of their learners.

Keywords: autism spectrum disorders, mainstream educational settings, provision of support, SWOT analysis

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2359 The Urgency of Berth Deepening at the Port of Durban

Authors: Rowen Naicker, Dhiren Allopi

Abstract:

One of the major problems the Port of Durban is experiencing is addressing shallow spots aggravated by megaships that berth. In the recent years, the vessels that call at the Port have increased in size which calls for draughts that are much deeper. For this reason, these larger vessels can only berth under high tide to avoid the risk of running aground. In addition to this, the ships cannot sail in fully laden which does not make it feasible for ship owners. Further during the berthing materials are displaced from the seabed which result in shallow spots being developed. The permitted draft (under-keel allowance) for the Durban Container Terminal (DCT) is currently 12.2 m. Transnet National Ports Authority (TNPA) are currently investing in a dredging fleet worth almost two billion rand. One of the highlights of this investment would be the building of grab hopper dredger that would be dedicated to the Port by 2017. TNPA are trying various techniques to dissolve the reduction of draughts by implementing dredging maintenance projects but is this sufficient? The ideal resolution would be the deepening and widening of the berths. Plans for this project is in place, but the implementation process is a matter of urgency. The intention of this project will be to accommodate three big vessels rather than two which in turn will improve the turnaround time in the port. The berthing will then no longer depend on high tide to avoid ships running aground. The aim of this paper is to prove the implementation of deepening and widening of the Port of Durban is a matter of urgency. If the plan to deepen and widen the berths at DCT is delayed it will mean a loss of business for the South African economy. If larger vessels cannot be accommodated in the Port of Durban, it will bypass the busiest container handling facility in the Southern hemisphere. Shipping companies are compelled to use larger ships as opposed to smaller vessels to lower port and fuel costs. A delay in the expansion of DCT could also result in an escalation of costs.

Keywords: DCT, deepening, berth, port

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2358 Uranium and Thorium Measurements in the Water along Oum Er-Rabia River (Morocco)

Authors: L. Oufni, M. Amrane

Abstract:

In this work, different river water samples have been collected and analyzed from different locations along Oum Er-Rabia River in Morocco. The uranium (238U) and thorium (232Th) concentrations were investigated in the studied river and dam water samples using Solid State Nuclear Track Detector (SSNTD). Mean activity concentrations of uranium and thorium in water were found to be between 12 – 37 Bq m^-3 and 2-10 Bq m^-3, respectively. The pH measured at all river water samples was slightly alkaline and ranged from 7.5 to 8.75. The electrical conductivity ranged from 2790 to 794 µS cm^-1. It was found that uranium and thorium concentrations were correlated with some chemical parameters in Oum Er-Rabia River water. The uranium concentrations found in river water are insignificant from the radiological point of view. The recommended value for uranium in drinking water based on its toxicity given by the Federal Environment Agency. This corresponds to an activity concentration of 238U of 123.5 mBq L^-1. In none of the samples, the uranium activity exceeds this value.

Keywords: uranium, thorium, conductivity, water, SSNTD

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2357 The Integrated Urban Regeneration Implemented through the Reuse, Enhancement and Transformation of Disused Industrial Areas

Authors: Sara Piccirillo

Abstract:

The integrated urban regeneration represents a great opportunity to deliver correct management of the territory if implemented through the reuse, enhancement, and transformation of abandoned industrial areas, according to sustainability strategies. In environmental terms, recycling abandoned sites by demolishing buildings and regenerating the urban areas means promoting adaptation to climate change and a new sensitivity towards city living. The strategic vision of 'metabolism' can be implemented through diverse actions made on urban settlements, and planning certainly plays a primary role. Planning an urban transformation in a sustainable way is more than auspicable. It is necessary to introduce innovative urban soil management actions to mitigate the environmental costs associated with current land use and to promote projects for the recovery/renaturalization of urban or non-agricultural soils. However, by freeing up these through systematic demolition of the disused heritage, new questions open up in terms of environmental costs deriving from the inevitable impacts caused by the disposal of waste. The mitigation of these impacts involves serious reflection on the recycling supply chains aimed at the production and reuse of secondary raw materials in the construction industry. The recent developments in R&D of recycling materials are gradually becoming more and more pivotal in consideration of environmental issues such as increasing difficulties in exploiting natural quarries or strict regulations for the management and disposal of waste sites. Therefore, this contribution, set as a critical essay, presents the reconstruction outputs of the regulatory background on the material recycling chain up to the 'end of waste' stage, both at a national and regional scale. This extended approach to this urban design practice goes beyond the cultural dimension that has relegated urban regeneration to pure design only. It redefines its processes through an interdisciplinary system that affects human, environmental and financial resources.

Keywords: waste management, C&D waste, recycling, urban trasformation

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2356 Unconventional Dating of Old Peepal Tree of Chandigarh (India) Using Optically Stimulated Luminescence

Authors: Rita Rani, Ramesh Kumar

Abstract:

The intend of the current study is to date an old grand Peepal tree that is still alive. The tree is situated in Kalibard village, Sector 9, Chandigarh (India). Due to its huge structure, it has got the status of ‘Heritage tree.’ Optically Stimulated Luminescence of sediments beneath the roots is used to determine the age of the tree. Optical dating is preferred over conventional dating methods due to more precession. The methodology includes OSL of quartz grain using SAR protocol for accumulated dose measurement. The age determination of an alive tree using sedimentary quartz is in close agreement with the approximated age provided by the related agency. This is the first attempt at using optically stimulated luminescence in the age determination of alive trees in this region. The study concludes that the Luminescence dating of alive trees is the nondestructive and more precise method.

Keywords: luminescence, dose rate, optical dating, sediments

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2355 Green Accounting and Firm Performance: A Bibliometric Literature Review

Authors: Francesca di Donato, Sara Trucco

Abstract:

Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic.

Keywords: bibliometric literature review, firm performance, green accounting, literature review

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2354 The Use of Correlation Difference for the Prediction of Leakage in Pipeline Networks

Authors: Mabel Usunobun Olanipekun, Henry Ogbemudia Omoregbee

Abstract:

Anomalies such as water pipeline and hydraulic or petrochemical pipeline network leakages and bursts have significant implications for economic conditions and the environment. In order to ensure pipeline systems are reliable, they must be efficiently controlled. Wireless Sensor Networks (WSNs) have become a powerful network with critical infrastructure monitoring systems for water, oil and gas pipelines. The loss of water, oil and gas is inevitable and is strongly linked to financial costs and environmental problems, and its avoidance often leads to saving of economic resources. Substantial repair costs and the loss of precious natural resources are part of the financial impact of leaking pipes. Pipeline systems experts have implemented various methodologies in recent decades to identify and locate leakages in water, oil and gas supply networks. These methodologies include, among others, the use of acoustic sensors, measurements, abrupt statistical analysis etc. The issue of leak quantification is to estimate, given some observations about that network, the size and location of one or more leaks in a water pipeline network. In detecting background leakage, however, there is a greater uncertainty in using these methodologies since their output is not so reliable. In this work, we are presenting a scalable concept and simulation where a pressure-driven model (PDM) was used to determine water pipeline leakage in a system network. These pressure data were collected with the use of acoustic sensors located at various node points after a predetermined distance apart. We were able to determine with the use of correlation difference to determine the leakage point locally introduced at a predetermined point between two consecutive nodes, causing a substantial pressure difference between in a pipeline network. After de-noising the signal from the sensors at the nodes, we successfully obtained the exact point where we introduced the local leakage using the correlation difference model we developed.

Keywords: leakage detection, acoustic signals, pipeline network, correlation, wireless sensor networks (WSNs)

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2353 Economic Development Impacts of Connected and Automated Vehicles (CAV)

Authors: Rimon Rafiah

Abstract:

This paper will present a combination of two seemingly unrelated models, which are the one for estimating economic development impacts as a result of transportation investment and the other for increasing CAV penetration in order to reduce congestion. Measuring economic development impacts resulting from transportation investments is becoming more recognized around the world. Examples include the UK’s Wider Economic Benefits (WEB) model, Economic Impact Assessments in the USA, various input-output models, and additional models around the world. The economic impact model is based on WEB and is based on the following premise: investments in transportation will reduce the cost of personal travel, enabling firms to be more competitive, creating additional throughput (the same road allows more people to travel), and reducing the cost of travel of workers to a new workplace. This reduction in travel costs was estimated in out-of-pocket terms in a given localized area and was then translated into additional employment based on regional labor supply elasticity. This additional employment was conservatively assumed to be at minimum wage levels, translated into GDP terms, and from there into direct taxation (i.e., an increase in tax taken by the government). The CAV model is based on economic principles such as CAV usage, supply, and demand. Usage of CAVs can increase capacity using a variety of means – increased automation (known as Level I thru Level IV) and also by increased penetration and usage, which has been predicted to go up to 50% by 2030 according to several forecasts, with possible full conversion by 2045-2050. Several countries have passed policies and/or legislation on sales of gasoline-powered vehicles (none) starting in 2030 and later. Supply was measured via increased capacity on given infrastructure as a function of both CAV penetration and implemented technologies. The CAV model, as implemented in the USA, has shown significant savings in travel time and also in vehicle operating costs, which can be translated into economic development impacts in terms of job creation, GDP growth and salaries as well. The models have policy implications as well and can be adapted for use in Japan as well.

Keywords: CAV, economic development, WEB, transport economics

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