Search results for: principles of taxation

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 67

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 207

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 298

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 494

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 76

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 275

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 210

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 75

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 281

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 276

Authors: Mitat Uysal, Aynur Uysal

Abstract:

Computer engineering and mathematics share a deep and symbiotic relationship, with mathematics providing the foundational theories and models for computer engineering advancements. From algorithm development to optimization techniques, mathematics plays a pivotal role in solving complex computational problems. This paper explores key mathematical principles that underpin computer engineering, illustrating their significance through a case study that demonstrates the application of optimization techniques using Python code. The case study addresses the well-known vehicle routing problem (VRP), an extension of the traveling salesman problem (TSP), and solves it using a genetic algorithm.

Keywords: VRP, TSP, genetic algorithm, computer engineering, optimization

Procedia PDF Downloads 13

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 492

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 287

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 185

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 236

Authors: Ana M. Prieto del Pino

Abstract:

As is well known, UN Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988) was a landmark regarding the seizure of proceeds of crime. Depriving criminals of the profits from their activity became a priority at an international level in the fight against organised crime. Enabling confiscation of proceeds of illicit traffic in narcotic drugs and psychotropic substances, criminalising money laundering and confiscating the proceeds thereof are the three measures taken in order to achieve that purpose. The beginning of 21st century brought the declaration of war on corruption and on the illicit enjoyment of the profits thereof onto the international scene. According to the UN Convention against Transnational Organised Crime (2000), States Parties should adopt the necessary measures to enable the confiscation of proceeds of crime derived from offences (or property of equivalent value) and property, equipment and other instrumentalities used in offences covered by that Convention. The UN Convention against Corruption (2003) states asset recovery explicitly as a fundamental principle and sets forth measures aiming at the direct recovery of property through international cooperation in confiscation. Furthermore, European legislation has made many significant strides forward in less than twenty years concerning money laundering, confiscation, and asset recovery. Crime does not pay, let there be no doubt about it. Nevertheless, we must be very careful not to sing out of tune with individual rights and legal guarantees. On the one hand, innocent individuals and businesses must be protected, since they should not pay for the guilty ones’ faults. On the other hand, the rule of law must be preserved and not be tossed aside regarding those who have carried out criminal activities. An in-depth analysis of judicial decisions on money laundering and confiscation of proceeds of crime issued by European national courts and by the European Court of Human Rights in the last decade has been carried out from a human rights, legal guarantees and criminal law basic principles’ perspective. The undertaken study has revealed the violation of the right to property, of the proportionality principle legal and the infringement of basic principles of states’ domestic substantive and procedural criminal law systems. The most relevant ones have to do with the punishment of money laundering committed through negligence, non-conviction based confiscation and a too-far reaching interpretation of the notion of ‘proceeds of crime’. Almost everything in life has a bright and a dark side. Confiscation of criminal proceeds and asset recovery are not an exception to this rule.

Keywords: confiscation, human rights, money laundering, organized crime

Procedia PDF Downloads 139

Authors: Clement Chimezie Aladi, Itamar Shabtai

Abstract:

A review of the literature in the last few years reveals that little attention has been paid to technological affordances in e-learning designs. However, affordances are key to engaging students and enabling teachers to actualize learning goals. E-learning systems (software and artifacts) need to be designed in such a way that the features facilitate perceptions of the affordances with minimal cognition. This study aimed to fill this gap in the literature and encourage further research in this area. It provides guidelines for facilitating the perception of affordances in e-learning design and advances Technology Affordance and Constraints Theory by incorporating the affordance-based design process, the principles of multimedia learning, e-learning design philosophy, and emotional and cognitive affordances.

Keywords: e-learning, technology affrodances, affordance based design, e-learning design

Procedia PDF Downloads 61

Authors: S. Louhibi-Fasla, H. Achour, B. Amrani

Abstract:

The purpose of this work is to provide some additional information to the existing data on the physical properties of AlBi with state-of-the-art first-principles method of the full potential linear augmented plane wave (FPLAPW). Additionally to the structural properties, the electronic properties have also been investigated. The dependence of the volume, the bulk modulus, the variation of the thermal expansion α, as well as the Debye temperature are successfully obtained in the whole range from 0 to 30 GPa and temperature range from 0 to 1200 K. The latter are the basis of solid-state science and industrial applications and their study is of importance to extend our knowledge on their specific behaviour when undergoing severe constraints of high pressure and high temperature environments.

Keywords: AlBi, FP-LAPW, structural properties, electronic properties

Procedia PDF Downloads 380

Authors: Joanna Wozniak-Holecka, Sylwia Jaruga-Sekowska

Abstract:

There are 45 statutory spa and treatment areas in Poland, and the demand for spa and treatment services increases year by year. Within each type of spa treatment facilities, nutritional education services are provided. During spa treatment, the patient learns the principles of rational nutrition and applied diet therapy. It should help him develop proper eating habits, which will also follow at home. However, the nutrition education system of spa resort patients should be considered as very imperfect and requiring a definite systemic correction. It has, at the same time, a wide human and infrastructure base, which guarantees to obtain positive reinforcement in the scope of undertaken activities and management. Unfortunately, this advantage is not fully used. The aim of the project was to assess the quality of implemented nutritional education and to assess the diet of patients in spa treatment entities from a nationwide perspective. The material for the study was data obtained as part of an in-depth interview conducted among nutrition department managers (25 interviews) and a survey addressed to patients (600 questionnaires) of a selected group of spa resorts from across the country about the implementation of nutritional education in institutions. Also, decade menus for the basic diet, easily digestible diet and diet with limitation of easily digestible carbohydrates (a total of 1,120 menus) were obtained for the study. Almost 2/3 of respondents (73.2%) were overweight or obese, but only 32.8% decided on an easily digestible or low-energy diet during the treatment. Most of the surveyed patients rated the nutrition in spa resorts as satisfactory. Classes on nutrition education were carried out mainly by a dietitian (65% of meetings), the other educators were doctors and nurses. The meetings (95%) were of a group nature and lasted only 30 minutes on average. The subjects of the classes concerned the principles of proper nutrition and composition of meals, a nutrition pyramid and a diet adapted to a given disease. The assessed menus did not meet the nutrition standards and, therefore, did not provide patients with the correct quality of nutrition. The norm of protein, fat, vitamin A, B12, phosphorus, iron and sodium was exceeded, while vitamin D, folic acid, magnesium and zinc were not enough than recommended. The study allowed to conclude that there is a large discrepancy between the recommendations presented during the nutrition education classes and the quality of diet implemented in the examined institutions. The project may contribute to the development of effective educational tools in nutrition, especially about a specific group of chronically ill patients.

Keywords: diet, management, nutritional education, spa resort

Procedia PDF Downloads 144

Authors: Eleni Karantzola, Athanasios Karasimos, Vasiliki Makri, Ioanna Skouvara

Abstract:

Historical linguistics unveils the historical depth of languages and traces variation and change by analyzing linguistic variables over time. This field of linguistics usually deals with a closed data set that can only be expanded by the (re)discovery of previously unknown manuscripts or editions. In some cases, it is possible to use (almost) the entire closed corpus of a language for research, as is the case with the Thesaurus Linguae Graecae digital library for Ancient Greek, which contains most of the extant ancient Greek literature. However, concerning ‘dynamic’ periods when the production and circulation of texts in printed as well as manuscript form have not been fully mapped, representative samples and corpora of texts are needed. Such material and tools are utterly lacking for Early Modern Greek (16th-18th c.). In this study, the principles of the creation of EMoGReC, a pilot representative corpus of Early Modern Greek (16th-18th c.) are presented. Its design follows the fundamental principles of historical corpora. The selection of texts aims to create a representative and balanced corpus that gives insight into diachronic, diatopic and diaphasic variation. The pilot sample includes data derived from fully machine-readable vernacular texts, which belong to 4-5 different textual genres and come from different geographical areas. We develop a hierarchical linguistic annotation scheme, further customized to fit the characteristics of our text corpus. Regarding variables and their variants, we use as a point of departure the bundle of twenty-four features (or categories of features) for prose demotic texts of the 16th c. Tags are introduced bearing the variants [+old/archaic] or [+novel/vernacular]. On the other hand, further phenomena that are underway (cf. The Cambridge Grammar of Medieval and Early Modern Greek) are selected for tagging. The annotated texts are enriched with metalinguistic and sociolinguistic metadata to provide a testbed for the development of the first comprehensive set of tools for the Greek language of that period. Based on a relational management system with interconnection of data, annotations, and their metadata, the EMoGReC database aspires to join a state-of-the-art technological ecosystem for the research of observed language variation and change using advanced computational approaches.

Keywords: early modern Greek, variation and change, representative corpus, diachronic variables.

Procedia PDF Downloads 67

Authors: Routsukol Sunalai

Abstract:

The objectives of this paper were to study current problem of ethics of entrepreneurs in information and communication technology professional, and to build their awareness of ethics, which would be useful as guidance for strengthening professional ethics among them. The study employed quantitative research method in order to analyze relationships or differences found in each ethics factor and report in statistics. The sample of this paper was 300 information technology users of Rajabhat Universities in Bangkok. The findings revealed that the ethics factors which gained the highest and high level of opinion included possessing principles of righteousness, having trust in themselves and others, and respecting different opinions of others and accepting the fact that people of different opinions.

Keywords: communication, ethics, information, entrepreneurs

Procedia PDF Downloads 411

Authors: Kerols Seif Said Botros

Abstract:

The relationship between development and human rights has been debated for a long time. Various principles, from the right to development to development-based human rights, are applied to understand the dynamics between these two concepts. Despite the measures calculated, the connection between enhancement and human rights remains vague. Despite, the connection between these two opinions and the need to strengthen human rights have increased in recent years. It will then be examined whether the right to sustainable development is acceptable or not. In various human rights instruments and this is a good vibe to the request cited above. The book then cites domestic and international human rights treaties, as well as jurisprudence and regulations defining human rights institutions, to support this view.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security.

Procedia PDF Downloads 54

Authors: Joseph C. Chen

Abstract:

Machine vision system provides automatic inspection to reduce manufacturing costs considerably. However, only a few principles have been found to optimize machine vision system and help it function more accurately in industrial practice. Mostly, there were complicated and impractical design techniques to improve the accuracy of machine vision system. This paper discusses implementing the Six Sigma Define, Measure, Analyze, Improve, and Control (DMAIC) approach to optimize the setup parameters of machine vision system when it is used as a direct measurement technique. This research follows a case study showing how Six Sigma DMAIC methodology has been put into use.

Keywords: DMAIC, machine vision system, process capability, Taguchi Parameter Design

Procedia PDF Downloads 436

Authors: Wayne Tarrant, Ethan Petersen

Abstract:

The concept of a flat tax goes back to at least the Biblical tithe. A progressive income tax was first vociferously espoused in a small, but famous, pamphlet in 1848 (although England had an emergency progressive tax for war costs prior to this). Within a few years many countries had adopted the progressive structure. The flat tax was only reinstated in some small countries and British protectorates until Mart Laar was elected Prime Minister of Estonia in 1992. Since Estonia’s adoption of the flat tax in 1993, many other formerly Communist countries have likewise abandoned progressive income taxes. Economists had expectations of what would happen when a flat tax was enacted, but very little work has been done on actually measuring the effect. With a testbed of 21 countries in this region that currently have a flat tax, much comparison is possible. Several countries have retained progressive taxes, giving an opportunity for contrast. There are also the cases of Czech Republic and Slovakia, which have adopted and later abandoned the flat tax. Further, with over 20 years’ worth of economic history in some flat tax countries, we can begin to do some serious longitudinal study. In this paper we consider many economic variables to determine if there are statistically significant differences from before to after the adoption of a flat tax. We consider unemployment rates, tax receipts, GDP growth, Gini coefficients, and market data where the data are available. Comparisons are made through the use of event studies and time series methods. The results are mixed, but we draw statistically significant conclusions about some effects. We also look at the different implementations of the flat tax. In some countries there are equal income and corporate tax rates. In others the income tax has a lower rate, while in others the reverse is true. Each of these sends a clear message to individuals and corporations. The policy makers surely have a desired effect in mind. We group countries with similar policies, try to determine if the intended effect actually occurred, and then report the results. This is a work in progress, and we welcome the suggestion of variables to consider. Further, some of the data from before the fall of the Iron Curtain are suspect. Since there are new ruling regimes in these countries, the methods of computing different statistical measures has changed. Although we first look at the raw data as reported, we also attempt to account for these changes. We show which data seem to be fictional and suggest ways to infer the needed statistics from other data. These results are reported beside those on the reported data. Since there is debate about taxation structure, this paper can help inform policymakers of change the flat tax has caused in other countries. The work shows some strengths and weaknesses of a flat tax structure. Moreover, it provides beginnings of a scientific analysis of the flat tax in practice rather than having discussion based solely upon theory and conjecture.

Keywords: flat tax, financial markets, GDP, unemployment rate, Gini coefficient

Procedia PDF Downloads 339

Authors: Eva Nedeliakova, Michal Panak

Abstract:

This article describes the results of research focused on progressive view on quality management. It characterizes a research of improving services in railway transport. Improvement of these services has a strong importance in customer considering on the future use of railway transport. The research provides quality characteristics of transportation, defines critical points of technological processes and specifies the quality model supported by software solution. Main principles and results of the research have a significant importance and belong to numerous initiatives aimed to develop and support railway transport.

Keywords: quality, service, software solution, railway transport

Procedia PDF Downloads 352

Authors: Ryan C. Zlomek

Abstract:

The value of using comics in the literacy classroom has been explored since the 1930s. At that point in time researchers had begun to implement comics into daily lesson plans and, in some instances, had started the development process for comics-supported curriculum. In the mid-1950s, this type of research was cut short due to the work of psychiatrist Frederic Wertham whose research seemingly discovered a correlation between comic readership and juvenile delinquency. Since Wertham’s allegations the comics medium has had a hard time finding its way back to education. Now, over fifty years later, the definition of literacy is in mid-transition as the world has become more visually-oriented and students require the ability to interpret images as often as words. Through this transition, comics has found a place in the field of literacy education research as the shift focuses from traditional print to multimodal and media literacies. Comics are now believed to be an effective resource in bridging the gap between these different types of literacies. This paper seeks to better understand what students learn from the process of reading comics and how those skills line up with the core principles of media literacy education in the United States. In the first section, comics are defined to determine the exact medium that is being examined. The different conventions that the medium utilizes are also discussed. In the second section, the comics reading process is explored through a dissection of the ways a reader interacts with the page, panel, gutter, and different comic conventions found within a traditional graphic narrative. The concepts of intersubjective acts and visualization are attributed to the comics reading process as readers draw in real world knowledge to decode meaning. In the next section, the learning processes that comics encourage are explored parallel to the core principles of media literacy education. Each principle is explained and the extent to which comics can act as an intermediary for this type of education is theorized. In the final section, the author examines comics use in his computer science and technology classroom. He lays out different theories he utilizes from Scott McCloud’s text Understanding Comics and how he uses them to break down media literacy strategies with his students. The article concludes with examples of how comics has positively impacted classrooms around the United States. It is stated that integrating comics into the classroom will not solve all issues related to literacy education but, rather, that comics can be a powerful multimodal resource for educators looking for new mediums to explore with their students.

Keywords: comics, graphics novels, mass communication, media literacy, metacognition

Procedia PDF Downloads 298

Authors: Safa Adi

Abstract:

This paper will consider the problem of sequential mining patterns embedded in a database by handling the time constraints as defined in the GSP algorithm (level wise algorithms). We will compare two previous approaches GTC and PSP, that resumes the general principles of GSP. Furthermore this paper will discuss PG-hybrid algorithm, that using PSP and GTC. The results show that PSP and GTC are more efficient than GSP. On the other hand, the GTC algorithm performs better than PSP. The PG-hybrid algorithm use PSP algorithm for the two first passes on the database, and GTC approach for the following scans. Experiments show that the hybrid approach is very efficient for short, frequent sequences.

Keywords: database, GTC algorithm, PSP algorithm, sequential patterns, time constraints

Procedia PDF Downloads 389

Authors: M. Harmel, H. Khachai

Abstract:

The first principles within the full potential linearized augmented plane wave (FP-LAPW) method were applied to study the structural and electronic properties of cubic perovskite-type compounds BiAlO3 and BiGaO3. The lattice constant, bulk modulus, its pressure derivative, band structure and density of states were obtained. The results show that BiGaO3 should exhibit higher hardness and stiffness than BiAlO3. The Al–O or Ga–O bonds are typically covalent with a strong hybridization as well as Bi–O ones that have a significant ionic character. Both materials are weakly ionic and exhibit wide and indirect band gaps, which are typical of insulators.

Keywords: DFT, Ab initio, electronic structure, Perovskite structure, ferroelectrics

Procedia PDF Downloads 397

Authors: A. G. Back

Abstract:

In the context of global climate change, extreme weather events are increasingly intense and frequent, challenging the adaptability of urban space. In this sense, urban planning is a relevant instrument for addressing, in a systemic manner, various sectoral policies capable of linking the urban agenda to the reduction of social and environmental risks. The Master Plan of the Municipality of Sao Paulo, 2014, presents innovations capable of promoting the transition to sustainability in the urban space. Among such innovations, the following stand out: i) promotion of density in the axes of mass transport involving mixture of commercial, residential, services, and leisure uses (principles related to the compact city); ii) vulnerabilities reduction based on housing policies, including regular sources of funds for social housing and land reservation in urbanized areas; iii) reserve of green areas in the city to create parks and environmental regulations for new buildings focused on reducing the effects of heat island and improving urban drainage. However, long-term implementation involves distributive conflicts and may change in different political, economic, and social contexts over time. Thus, the central objective of this paper is to identify which factors limit or support the implementation of these policies. That is, to map the challenges and interests of converging and/or divergent urban actors in the sustainable urban development agenda and what resources they mobilize to support or limit these actions in the city of Sao Paulo. Recent proposals to amend the urban zoning law undermine the implementation of the Master Plan guidelines. In this context, three interest groups with different views of the city come into dispute: the real estate market, upper middle class neighborhood associations ('not in my backyard' movements), and social housing rights movements. This paper surveys the different interests and visions of these groups taking into account their convergences, or not, with the principles of sustainable urban development. This approach seeks to fill a gap in the international literature on the causes that underpin or hinder the continued implementation of policies aimed at the transition to urban sustainability in the medium and long term.

Keywords: adaptation, ecosystem-based adaptation, interest groups, urban planning, urban transition to sustainability

Procedia PDF Downloads 121

Authors: Saveria Capecchi

Abstract:

In this paper, the results of qualitative content research on postfeminist female representation in contemporary Western media (advertising, television series, films, social media) are presented. Female role models spectacularized in media culture are an important part of the development of social identities and could inspire new generations. Postfeminist cultural texts have given rise to heated debate between gender and media studies scholars. There are those who claim they are commercial products seeking to sell feminism to women, a feminism whose political and subversive role is completely distorted and linked to the commercial interests of the cosmetics, fashion, fitness and cosmetic surgery industries, in which women’s ‘power’ lies mainly in their power to seduce. There are those who consider them feminist manifestos because they represent independent ‘modern women’ free from male control who aspire to achieve professionally and overcome gender stereotypes like that of the ‘housewife-mother’. Major findings of the research show that feminist principles have been gradually absorbed by the cultural industry and adapted to its commercial needs, resulting in the dissemination of contradictory values. On the one hand, in line with feminist arguments, patriarchal ideology is condemned and the concepts of equality and equal opportunity between men and women are promoted. On the other hand, feminist principles and demands are ascribed to individualism, which translates into the slogan: women are free to decide for themselves, even to objectify their own bodies. In particular, it is observed that femvertising trend in media industry is changing female representation moving away from classic stereotypes: the feminine beauty ideal of slenderness, emphasized in the media since the seventies, is ultimately challenged by the ‘curvy’ body model, which is considered to be more inclusive and based on the concept of ‘natural beauty’. Another aspect of change is the ‘anti-romantic’ revolution performed by some heroines, who are not in search of Prince Charming, in television drama and in the film industry. In conclusion, although femvertising tends to simplify and trivialize the concepts characterizing fourth-wave feminism (‘intersectionality’ and ‘inclusion’), it is also a tendency that enables the challenging of media imagery largely based on male viewpoints, interests and desires.

Keywords: feminine beauty ideal, femvertising, gender and media, postfeminism

Procedia PDF Downloads 150