Search results for: commercialization in business of industry of the Europe and Ukraine
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8768

Search results for: commercialization in business of industry of the Europe and Ukraine

2888 Investigating the Influence of the Ferro Alloys Consumption on the Slab Product Standard Cost with Different Grades Using Regression Analysis (A Case Study of Iran's Iron and Steel Industry)

Authors: Iman Fakhrian, Ali Salehi Manzari

Abstract:

Consistent Profitability is one of the most important priorities in manufacturing companies. One of the fundamental factors for increasing the companies profitability is cost management. Isfahan's mobarakeh steel company is one of the largest producers of the slab product grades in the middle east. Raw material cost constitutes about 70% of the company's expenditures. The costs of the ferro alloys have a remarkable contribution of the raw material costs. This research aims to determine the ferro alloys which have significant effect on the variability of the standard cost of the slab product grades. Used data in this study were collected from standard costing system of isfahan's mobarakeh steel company in 2022. The results of conducting the regression analysis model show that expense items: 03020, 03045, 03125, 03130 and 03150 have dominant role in variability of the standard cost of the slab product grades. In other words, the mentioned ferro alloys have noticeable and significant role in variability of the standard cost of the slab product grades.

Keywords: consistent profitability, ferro alloys, slab product grades, regression analysis

Procedia PDF Downloads 73
2887 Hybrid Seismic Energy Dissipation Devices Made of Viscoelastic Pad and Steel Plate

Authors: Jinkoo Kim, Minsung Kim

Abstract:

This study develops a hybrid seismic energy dissipation device composed of a viscoelastic damper and a steel slit damper connected in parallel. A cyclic loading test is conducted on a test specimen to validate the seismic performance of the hybrid damper. Then a moment-framed model structure is designed without seismic load so that it is retrofitted with the hybrid dampers. The model structure is transformed into an equivalent simplified system to find out optimum story-wise damper distribution pattern using genetic algorithm. The effectiveness of the hybrid damper is investigated by fragility analysis and the life cycle cost evaluation of the structure with and without the dampers. The analysis results show that the model structure has reduced probability of reaching damage states, especially the complete damage state, after seismic retrofit. The expected damage cost and consequently the life cycle cost of the retrofitted structure turn out to be significantly small compared with those of the original structure. Acknowledgement: This research was supported by the Ministry of Trade, Industry and Energy (MOTIE) and Korea Institute for Advancement of Technology (KIAT) through the International Cooperative R & D program (N043100016).

Keywords: seismic retrofit, slit dampers, friction dampers, hybrid dampers

Procedia PDF Downloads 285
2886 Pali-Sanskrit Terms and Their Uses in Reflecting Political Society of Thailand

Authors: Kowit Pimpuang

Abstract:

Through analysis of the Pali-Sanskrit (PL-SKT) terms and their uses in reflecting political society of Thailand, the objectives of this study were to explore PL-SKT word formation and its semantic changes employed in the political society of Thailand and to explore the political reflection of Thai society through their uses. Conceptual framework of this study consists of (1) use of PL-SKT word formation namely, primary derivative (Kitaka), secondary derivative (Tathita), compound (Samasa) and prefix (Upasagga), (2) semantic changes namely; widening, narrowing and transferring of meaning, and (3) political reflection of Thai society. Qualitative method was employed in this study and data were collected from Thai Newspapers. It was found that there were uses of the four kinds of word formation in formatting the new political terms concerned namely, primary derivative, secondary derivative, compound and prefix leading by compound through the following three semantic changes; widening, narrowing and transferring, in order to make clear in understanding. Furthermore, PL-SKT terms were employed in reflecting Thai politics caused by democratic conflicts through the bureaucracy, plutocracy, businessocracy and juristocracy respectively. Later, there have been political business groups and their corruption problems in political society of Thailand.

Keywords: Pali, Sanskrit, reflection, politics, Thailand

Procedia PDF Downloads 274
2885 Introducing and Effectiveness Evaluation of Innovative Logistics System Simulation Teaching: Theoretical Integration and Verification

Authors: Tsai-Pei Liu, Zhi-Rou Zheng, Tzu-Tzu Wen

Abstract:

Innovative logistics system simulation teaching is to extract the characteristics of the system through simulation methodology. The system has randomness and interaction problems in the execution time. Therefore, the simulation model can usually deal with more complex logistics process problems, giving students different learning modes. Students have more autonomy in learning time and learning progress. System simulation has become a new educational tool, but it still needs to accept many tests to use it in the teaching field. Although many business management departments in Taiwan have started to promote, this kind of simulation system teaching is still not popular, and the prerequisite for popularization is to be supported by students. This research uses an extension of Integration Unified Theory of Acceptance and Use of Technology (UTAUT2) to explore the acceptance of students in universities of science and technology to use system simulation as a learning tool. At the same time, it is hoped that this innovation can explore the effectiveness of the logistics system simulation after the introduction of teaching. The results indicated the significant influence of performance expectancy, social influence and learning value on students’ intention towards confirmed the influence of facilitating conditions and behavioral intention. The extended UTAUT2 framework helps in understanding students’ perceived value in the innovative logistics system teaching context.

Keywords: UTAUT2, logistics system simulation, learning value, Taiwan

Procedia PDF Downloads 118
2884 Process for Separating and Recovering Materials from Kerf Slurry Waste

Authors: Tarik Ouslimane, Abdenour Lami, Salaheddine Aoudj, Mouna Hecini, Ouahiba Bouchelaghem, Nadjib Drouiche

Abstract:

Slurry waste is a byproduct generated from the slicing process of multi-crystalline silicon ingots. This waste can be used as a secondary resource to recover high purity silicon which has a great economic value. From the management perspective, the ever increasing generation of kerf slurry waste loss leads to significant challenges for the photovoltaic industry due to the current low use of slurry waste for silicon recovery. Slurry waste, in most cases, contains silicon, silicon carbide, metal fragments and mineral-oil-based or glycol-based slurry vehicle. As a result, of the global scarcity of high purity silicon supply, the high purity silicon content in slurry has increasingly attracted interest for research. This paper presents a critical overview of the current techniques employed for high purity silicon recovery from kerf slurry waste. Hydrometallurgy is continuously a matter of study and research. However, in this review paper, several new techniques about the process of high purity silicon recovery from slurry waste are introduced. The purpose of the information presented is to improve the development of a clean and effective recovery process of high purity silicon from slurry waste.

Keywords: Kerf-loss, slurry waste, silicon carbide, silicon recovery, photovoltaic, high purity silicon, polyethylen glycol

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2883 Basic Research on Applying Temporary Work Engineering at the Design Phase

Authors: Jin Woong Lee, Kyuman Cho, Taehoon Kim

Abstract:

The application of constructability is increasingly required not only in the construction phase but also in the whole project stage. In particular, the proper application of construction experience and knowledge during the design phase enables the minimization of inefficiencies such as design changes and improvements in constructability during the construction phase. In order to apply knowledge effectively, engineering technology efforts should be implemented with design progress. Among many engineering technologies, engineering for temporary works, including facilities, equipment, and other related construction methods, is important to improve constructability. Therefore, as basic research, this study investigates the applicability of temporary work engineering during the design phase in the building construction industry. As a result, application of temporary work engineering has a greater impact on construction cost reduction and constructability improvement. In contrast to the existing design-bid-build method, the turn-key and CM (construct management) procurement methods currently being implemented in Korea are expected to have a significant impact on the direction of temporary work engineering. To introduce temporary work engineering, expert/professional organization training is first required, and a lack of client awareness should be preferentially improved. The results of this study are expected to be useful as reference material for the development of more effective temporary work engineering tasks and work processes in the future.

Keywords: Temporary Work Engineering, Design Phase, Constructability, Building Construction

Procedia PDF Downloads 389
2882 Identify the Factors Affecting Employment and Prioritize in the Economic Sector Jobs of Increased Employment MADM approach of using SAW and TOPSIS and POSET: Ministry of Cooperatives, Do Varamin City Social Welfare

Authors: Mina Rahmani Pour

Abstract:

Negative consequences of unemployment are: increasing age at marriage, addiction, depression, drug trafficking, divorce, immigration, elite, frustration, delinquency, theft, murder, etc., has led to addressing the issue of employment by economic planners, public authorities, chief executive economic conditions in different countries and different time is important. All countries are faced with the problem of unemployment. By identifying the influential factors of occupational employment and employing strengths in the basic steps can be taken to reduce unemployment. In this study, the most significant factors affecting employment has identified 12 variables based on interviews conducted Choose Vtasyrafzaysh engaged in three main business is discussed. DRGAM next question the 8 expert ministry to respond to it is distributed and for weight Horns AZFN Shannon entropy and the ranking criteria of the (SAW, TOPSIS) used. According to the results of the above methods are not compatible with each other, to reach a general consensus on the rating criteria of the technique of integrating (POSET) involving average, Borda, copeland is used. Ultimately, there is no difference between the employments in the economic sector jobs of increased employment.

Keywords: employment, effective techniques, SAW, TOPSIS

Procedia PDF Downloads 237
2881 Determining Fire Resistance of Wooden Construction Elements through Experimental Studies and Artificial Neural Network

Authors: Sakir Tasdemir, Mustafa Altin, Gamze Fahriye Pehlivan, Sadiye Didem Boztepe Erkis, Ismail Saritas, Selma Tasdemir

Abstract:

Artificial intelligence applications are commonly used in industry in many fields in parallel with the developments in the computer technology. In this study, a fire room was prepared for the resistance of wooden construction elements and with the mechanism here, the experiments of polished materials were carried out. By utilizing from the experimental data, an artificial neural network (ANN) was modeled in order to evaluate the final cross sections of the wooden samples remaining from the fire. In modelling, experimental data obtained from the fire room were used. In the system developed, the first weight of samples (ws-gr), preliminary cross-section (pcs-mm2), fire time (ft-minute), fire temperature (t-oC) as input parameters and final cross-section (fcs-mm2) as output parameter were taken. When the results obtained from ANN and experimental data are compared after making statistical analyses, the data of two groups are determined to be coherent and seen to have no meaning difference between them. As a result, it is seen that ANN can be safely used in determining cross sections of wooden materials after fire and it prevents many disadvantages.

Keywords: artificial neural network, final cross-section, fire retardant polishes, fire safety, wood resistance.

Procedia PDF Downloads 386
2880 Ethnographic Approach for Street Performers as Cultural Entrepreneurs

Authors: Marta Polec

Abstract:

The paper outlines the problem of street performances in Poland in context of humanistic management studies. The Author perceives activity of street performers of various art and entertainment actions as a phenomenon of informal organizing, self-management and cultural entrepreneurship in urban sphere. What has to be highlighted, performative street art is not currently being an interest of scientific research as often as visual street art. That is why the Author indicates the need of including new approaches of humanistic and social disciplines, especially different management paradigms, in examining various aspects of the activity of street performers. The paper shows the results of ethnographic study based on anthropological interviews, participant observation non-participant observation, shadowing, field notes, audiovisual documentation and text analysis. The fieldwork was performed since 2014 in the old towns and major areas of several the most popular touristic Polish cities, mainly in Gdansk, Cracow, Lublin, Warsaw, and Wroclaw. The research group included street artists of various kinds of performative arts. The investigation was prepared within the ‘Ethnography of the informal organization of street artists in Poland’ project, as a part of Diamond Grant programme (the Ministry of Science and Higher Education in Poland). The first conclusion of the study is that street shows form a way of artistic self-realization and unusual promotion of creative activity in public space. As street performance helps to make some extra money and even earning a living in general, it seems to constitute a new profession. Street performers as a specific environment usually know each other and in many ways cooperate informally to carry on their shows successfully. Secondly, this activity brings plenty benefits for the local communities. Street shows attract inhabitants and tourists quite often by appealing to intangible cultural heritage and memorializing it. They also pose a space for discussing current social issues. Moreover, they disseminate relatively inexpensive public access to culture, but also state an example of social courage of choosing unconventional occupation. Finally, currently being used terms of street performers/street artists/buskers in different languages, as instance as in Polish, are still fluent and undefined. As a consequence, it brings implications for existing common knowledge about street performers, for example in establishing and implementing public policies. It impedes solving many ethical and social dilemmas concerning the question of performances in public sphere, which in some cases seem to be related to, as: children’s work, beggars’ practices or question of harmony of public space. The main aim of this study was to expose street performances as yet undefined profession, including different possibilities of interacting with the audience, based on providing impressions, experiences and memories. Although the issue seems to be current and common, in indicated context there is a lack of equal and unified approach of managing urban sphere, which in practice differs both in informal rules and official policies concerning street performances not only in cities in Poland, but also generally in Europe.

Keywords: informal, organizing, street performance, urban sphere

Procedia PDF Downloads 155
2879 The Synthesis and Characterization of Highly Water-Soluble Silane Coupling Agents for Increasing Silica Filler Content in Styrene-Butadiene Rubber

Authors: Jun Choi, Bo Ram Lee, Ji Hye Choi, Jung Soo Kim, No-Hyung Park, Dong Hyun Kim

Abstract:

The synthetic rubber compound, which is widely used as the core material for automobile tire industry, is manufactured by mixing styrene-butadiene rubber (SBR) and organic/inorganic fillers. It is known that the most important factor for the physical properties of rubber compound is the interaction between the filler and the rubber, which affects the rotational, braking and abrasion resistance. Silica filler has hydrophilic groups such as a silanol group on their surface which has a low affinity with hydrophobic rubbers. In order to solve this problem, researches on an efficient silane coupling agent (SCA) has been continuously carried out. In this study, highly water-soluble SCAs which are expected to show higher hydrolysis efficiency were synthesized. The hydrophobization process of the silica with the prepared SCAs was economical and environment-friendly. The SCAs structures were analysed by gas chromatography-mass spectrometry (GC/MS) and nuclear magnetic resonance (1H-NMR) spectroscopy. In addition, their hydrolysis efficiency and condensation side reaction in SBR wet master batch were examined by Fourier transform infrared spectroscopy (FT-IR) and gel permeation chromatography (GPC), respectively.

Keywords: rubber, silane coupling agent, synthesis, water-soluble

Procedia PDF Downloads 295
2878 Pedagogical Effects of Using Workbooks in English Classes for the TOEIC Test: A Study on ESL Learners in Japanese Colleges

Authors: Mikako Nobuhara

Abstract:

The Test of English for International Communication (TOEIC) test, conducted by the Institute for International Business Communication (IIBC), has a huge impact on education in Japan. Almost all college students have to submit their TOEIC test scores when applying for entry-level jobs at companies. In addition, an increasing number of colleges are encouraging students to have a global vision. For this specific reason, studying for the TOEIC test is essential for English as a second language (ESL) learner to develop English communication skills. This study shows that studying by using some workbooks about the listening section of the TOEIC test clearly helps ESL learners to develop their listening skills. For this purpose, the listening test scores before and after classroom sessions were analyzed for each student. Students obtained higher scores in the listening section of the test and improved their English listening skills at the end of all the classroom sessions. In conclusion, it is important for English teachers to achieve the following objectives: (1) facilitate the learning of effective methods for correctly solving questions based on listening skills and (2) prepare listening tasks for reading aloud so as to keep up with the original speed, which is required for solving questions in the TOEIC test.

Keywords: education, ESL, listening skills, TOEIC test

Procedia PDF Downloads 262
2877 Multi-Criteria Inventory Classification Process Based on Logical Analysis of Data

Authors: Diana López-Soto, Soumaya Yacout, Francisco Ángel-Bello

Abstract:

Although inventories are considered as stocks of money sitting on shelve, they are needed in order to secure a constant and continuous production. Therefore, companies need to have control over the amount of inventory in order to find the balance between excessive and shortage of inventory. The classification of items according to certain criteria such as the price, the usage rate and the lead time before arrival allows any company to concentrate its investment in inventory according to certain ranking or priority of items. This makes the decision making process for inventory management easier and more justifiable. The purpose of this paper is to present a new approach for the classification of new items based on the already existing criteria. This approach is called the Logical Analysis of Data (LAD). It is used in this paper to assist the process of ABC items classification based on multiple criteria. LAD is a data mining technique based on Boolean theory that is used for pattern recognition. This technique has been tested in medicine, industry, credit risk analysis, and engineering with remarkable results. An application on ABC inventory classification is presented for the first time, and the results are compared with those obtained when using the well-known AHP technique and the ANN technique. The results show that LAD presented very good classification accuracy.

Keywords: ABC multi-criteria inventory classification, inventory management, multi-class LAD model, multi-criteria classification

Procedia PDF Downloads 884
2876 Importance of Standards in Engineering and Technology Education

Authors: Ahmed S. Khan, Amin Karim

Abstract:

During the past several decades, the economy of each nation has been significantly affected by globalization and technology. Government regulations and private sector standards affect a majority of world trade. Countries have been working together to establish international standards in almost every field. As a result, workers in all sectors need to have an understanding of standards. Engineering and technology students must not only possess an understanding of engineering standards and applicable government codes, but also learn to apply them in designing, developing, testing and servicing products, processes and systems. Accreditation Board for Engineering & Technology (ABET) criteria for engineering and technology education require students to learn and apply standards in their class projects. This paper is a follow-up of a 2006-2009 NSF initiative awarded to IEEE to help develop tutorials and case study modules for students and encourage standards education at college campuses. It presents the findings of a faculty/institution survey conducted through various U.S.-based listservs representing the major engineering and technology disciplines. The intent of the survey was to the gauge the status of use of standards and regulations in engineering and technology coursework and to identify benchmark practices. In light of survey findings, recommendations are made to standards development organizations, industry, and academia to help enhance the use of standards in engineering and technology curricula.

Keywords: standards, regulations, ABET, IEEE, engineering, technology curricula

Procedia PDF Downloads 291
2875 The Evolving Customer Experience Management Landscape: A Case Study on the Paper Machine Companies

Authors: Babak Mohajeri, Sen Bao, Timo Nyberg

Abstract:

Customer experience is increasingly the differentiator between successful companies and those who struggle. Currently, customer experiences become more dynamic; and they advance with each interaction between the company and a customer. Every customer conversation and any effort to evolve these conversations would be beneficial and should ultimately result in a positive customer experience. The aim of this paper is to analyze the evolving customer experience management landscape and the relevant challenges and opportunities. A case study on the “paper machine” companies is chosen. Hence, this paper analyzes the challenges and opportunities in customer experience management of paper machine companies for the case of “road to steel”. Road to steel shows the journey of steel from raw material to end product (i.e. paper machine in this paper). ALPHA (Steel company) and BETA (paper machine company), are chosen and their efforts to evolve the customer experiences are investigated. Semi-structured interviews are conducted with experts in those companies to identify the challenges and opportunities of the evolving customer experience management from their point of view. The findings of this paper contribute to the theory and business practices in the realm of the evolving customer experience management landscape.

Keywords: Customer Experience Management, Paper Machine , Value Chain Management, Risk Analysis

Procedia PDF Downloads 365
2874 Generalization of Clustering Coefficient on Lattice Networks Applied to Criminal Networks

Authors: Christian H. Sanabria-Montaña, Rodrigo Huerta-Quintanilla

Abstract:

A lattice network is a special type of network in which all nodes have the same number of links, and its boundary conditions are periodic. The most basic lattice network is the ring, a one-dimensional network with periodic border conditions. In contrast, the Cartesian product of d rings forms a d-dimensional lattice network. An analytical expression currently exists for the clustering coefficient in this type of network, but the theoretical value is valid only up to certain connectivity value; in other words, the analytical expression is incomplete. Here we obtain analytically the clustering coefficient expression in d-dimensional lattice networks for any link density. Our analytical results show that the clustering coefficient for a lattice network with density of links that tend to 1, leads to the value of the clustering coefficient of a fully connected network. We developed a model on criminology in which the generalized clustering coefficient expression is applied. The model states that delinquents learn the know-how of crime business by sharing knowledge, directly or indirectly, with their friends of the gang. This generalization shed light on the network properties, which is important to develop new models in different fields where network structure plays an important role in the system dynamic, such as criminology, evolutionary game theory, econophysics, among others.

Keywords: clustering coefficient, criminology, generalized, regular network d-dimensional

Procedia PDF Downloads 412
2873 Analysis of Vibratory Signals Based on Local Mean Decomposition (LMD) for Rolling Bearing Fault Diagnosis

Authors: Toufik Bensana, Medkour Mihoub, Slimane Mekhilef

Abstract:

The use of vibration analysis has been established as the most common and reliable method of analysis in the field of condition monitoring and diagnostics of rotating machinery. Rolling bearings cover a broad range of rotary machines and plays a crucial role in the modern manufacturing industry. Unfortunately, the vibration signals collected from a faulty bearing are generally nonstationary, nonlinear and with strong noise interference, so it is essential to obtain the fault features correctly. In this paper, a novel numerical analysis method based on local mean decomposition (LMD) is proposed. LMD decompose the signal into a series of product functions (PFs), each of which is the product of an envelope signal and a purely frequency modulated FM signal. The envelope of a PF is the instantaneous amplitude (IA), and the derivative of the unwrapped phase of a purely flat frequency demodulated (FM) signal is the IF. After that, the fault characteristic frequency of the roller bearing can be extracted by performing spectrum analysis to the instantaneous amplitude of PF component containing dominant fault information. The results show the effectiveness of the proposed technique in fault detection and diagnosis of rolling element bearing.

Keywords: fault diagnosis, rolling element bearing, local mean decomposition, condition monitoring

Procedia PDF Downloads 392
2872 Digital Media Market, Multimedia, and Computer Graphic Analysis Amidst Fluctuating Global and Local Scale Economy

Authors: Essang Anwana Onuntuei, Chinyere Blessing Azunwoke

Abstract:

The study centred on investigating the influence of multimedia systems and computer graphic design on global and local scale economies. Firstly, the study pinpointed the significant participants and top five global digital media distribution in the digital media market. Then, the study investigated whether a tie or variance existed between the digital media vendor and market shares. Also, the paper probed whether the global and local desktop, mobile, and tablet markets differ while assessing the association between the top five digital media and global market shares. Finally, the study explored the extent of growth, economic gains, major setbacks, and opportunities within the industry amidst global and local scale economic flux. A multiple regression analysis method was employed to analyse the significant influence of the top five global digital media on the total market share, and the Analysis of Variance (ANOVA) was used to analyse the global digital media vendor market share data. The findings were intriguing and significant.

Keywords: computer graphics, digital media market, global market share, market size, media vendor, multimedia, social media, systems design

Procedia PDF Downloads 36
2871 Causes of Variation Orders in the Egyptian Construction Industry: Time and Cost Impacts

Authors: A. Samer Ezeldin, Jwanda M. El Sarag

Abstract:

Variation orders are of great importance in any construction project. Variation orders are defined as any change in the scope of works of a project that can be an addition omission, or even modification. This paper investigates the variation orders that occur during construction projects in Egypt. The literature review represents a comparison of causes of variation orders among Egypt, Tanzania, Nigeria, Malaysia and the United Kingdom. A classification of occurrence of variation orders due to owner related factors, consultant related factors and other factors are signified in the literature review. These classified events that lead to variation orders were introduced in a survey with 19 events to observe their frequency of occurrence, and their time and cost impacts. The survey data was obtained from 87 participants that included clients, consultants, and contractors and a database of 42 scenarios was created. A model is then developed to help assist project managers in predicting the frequency of variations and account for a budget for any additional costs and minimize any delays that can take place. Two experts with more than 25 years of experience were given the model to verify that the model was working effectively. The model was then validated on a residential compound that was completed in July 2016 to prove that the model actually produces acceptable results.

Keywords: construction, cost impact, Egypt, time impact, variation orders

Procedia PDF Downloads 184
2870 Extraction of Inulin from Cichorium Intybus and Its Application as Fat Replacer in Yoghurt

Authors: Hafiz Khuram Wasim Aslam, Muhammad Saeed, Azam Shakeel, Muhammad Inam Ur Raheem, Moazzam Rafiq Khan, Muhammad Atif Randhawa

Abstract:

Inulin is significant ingredient used in food industry that functions technologically as a fat replacer often without compromising taste and texture. In this study inulin was extracted from the chicory roots and the effect of inulin addition as a fat replacer on the physiochemical, microbiological and sensory properties of non-fat yogurt was investigated. The supplementation of chicory inulin reduced the magnitude of firmness in comparison with non-inulin ¬supplemented non-fat yoghurt. Higher values of acidity were observed due to the more microbial fermentation in the inulin containing yogurt as compared to non-inulin yogurt and were in the range of 0.56 to 0.75 during storage days. Syneresis in control sample increased from 43.9% to 47.9% during the storage study. However inulin addition at different treatment enhanced syneresis from 44.5% to 47.6%. Inulin addition at various concentrations caused an increase in the TPC due to its probiotic effect. No effects of inuline addition on fat and protein contents were observed. Non-fat yoghurt supplemented with inulin demonstrated sensory behavior better than that of the control yoghurt. The most important effect of the addition of inulin to non-fat yoghurt is an increase in the sensory attributes appearance, body and texture, taste and mouth feel, overall acceptability. On an average, yoghurt supplemented with 1 to 2% inulin was better in overall acceptance as compared to control yoghurt.

Keywords: inulin, fat replacer, yoghurt, sensory evaluation, low fat

Procedia PDF Downloads 592
2869 Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework

Authors: Shibly Abdullah

Abstract:

This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting

Procedia PDF Downloads 284
2868 Increasing Redness and Microbial Stability of Low Nitrite Chicken Sausage by Encapsulated Tomato Pomace Extract

Authors: Bung-Orn Hemung, Nachayut Chanshotigul, Koo Bok Chin

Abstract:

Tomato pomace (TP) is the waste from tomato processing plants and its utilization as food ingredient may provide sustainable industry by reducing waste. TP was extracted by ethanol using microwave-assisted method at 180W for 90s. The ethanol was evaporated out, and an extract was encapsulated with maltodextrin (1:10) by spray drying to obtain an encapsulated TP extract (ETPE). The redness (a value) of ETPE powder was 6.5±0.05, and it was used as natural ingredient in the low-nitrite chicken sausage. Chicken emulsion sausage was prepared at 25 mg/kg of nitrite for being control. Effect of ETPE (1.0%) was evaluated along with the reference (150 mg/kg of nitrite without ETPE). The redness (a value) of sausage with ETPE was found at 6.8±0.03, which was higher than those of reference and control, which were at 4.8±.022 and 5.1±0.15, respectively. However, hardness, expressible moisture content and cooking yield values were reduced slightly. During storage at 10 °C in the air packed condition for 1 week, changes in color, pH, redness, and thiobarbituric acid reactive substances value were not significantly different. However, total microbial count of sausage samples with ETPE was lower than control for a 1 log cycle, suggesting microbial stability. Therefore, the addition of ETPE could be an alternative strategy to utilize TP as a natural colorant and antimicrobial agent to extend the shelf life of low-nitrite chicken sausage.

Keywords: antimicrobial ingredient, chicken sausage, ethanolic extract, low-nitrite sausage, tomato pomace

Procedia PDF Downloads 209
2867 Artificial Intelligent Tax Simulator to Minimize Tax Liability for Multinational Corporations

Authors: Sean Goltz, Michael Mayo

Abstract:

The purpose of this research is to use Global-Regulation.com database of the world laws, focusing on tax treaties between countries, in order to create an AI-driven tax simulator that will run an AI agent through potential tax scenarios across countries. The AI agent goal is to identify the scenario that will result in minimum tax liability based on tax treaties between countries. The results will be visualized by a three dimensional matrix. This will be an online web application. Multinational corporations are running their business through multiple countries. These countries, in turn, have a tax treaty with many other countries to regulate the payment of taxes on income that is transferred between these countries. As a result, planning the best tax scenario across multiple countries and numerous tax treaties is almost impossible. This research propose to use Global-Regulation.com database of word laws in English (machine translated by Google and Microsoft API’s) in order to create a simulator that will include the information in the tax treaties. Once ready, an AI agent will be sent through the simulator to identify the scenario that will result in minimum tax liability. Identifying the best tax scenario across countries may save multinational corporations, like Google, billions of dollars annually. Given the nature of the raw data and the domain of taxes (i.e., numbers), this is a promising ground to employ artificial intelligence towards a practical and beneficial purpose.

Keywords: taxation, law, multinational, corporation

Procedia PDF Downloads 201
2866 Internal Generation of Revenues in Higher Education: Comparative Case Study of Polytechnic Institutions in Nigeria

Authors: Oluwole A. Solanke

Abstract:

This article explores internal generation of revenues in higher education institutions. The research focuses on how polytechnic institutions in Nigeria generate other sources of revenues to augment government subventions and tuition fees. The study provides a qualitative case study and triangulation data on three polytechnics representing tertiary institution structure of federal, state and private ownership in Nigeria. The article argues that dependence on government subventions by the public polytechnics and tuition fees by private polytechnic would not provide funding adequacy for the activities of the institutions under study. Findings revealed that there are basically seven themes; guest houses; poly consult; part-time courses; tuition fees; capitation fees; ownership contribution; and printing and business centre by which the polytechnics generate additional sources of revenues in the management of the institutions. The research concludes that for the polytechnics to gain financial adequacy, entrepreneurial activities must be embarked upon vigorously by stakeholders of the polytechnics as this is the only way by which financial self-reliance can be achieved.

Keywords: entrepreneurial, government subventions, internal generation, polytechnics, revenues

Procedia PDF Downloads 270
2865 Wear and Mechanical Properties of Nodular Iron Modified with Copper

Authors: J. Ramos, V. Gil, A. F. Torres

Abstract:

The nodular iron is a material that has shown great advantages respect to other materials (steel and gray iron) in the production of machine elements. The engineering industry, especially automobile, are potential users of this material. As it is known, the alloying elements modify the properties of steels and castings. Copper has been investigated as a structural modifier of nodular iron, but studies of its mechanical and tribological implications still need to be addressed for industrial use. With the aim of improving the mechanical properties of nodular iron, alloying elements (Mn, Si, and Cu) are added in order to increase their pearlite (or ferrite) structure according to the percentage of the alloying element. In this research (using induction furnace process) nodular iron with three different percentages of copper (residual, 0,5% and 1,2%) was obtained. Chemical analysis was performed by optical emission spectrometry and microstructures were characterized by Optical Microscopy (ASTM E3) and Scanning Electron Microscopy (SEM). The study of mechanical behavior was carried out in a mechanical test machine (ASTM E8) and a Pin on disk tribometer (ASTM G99) was used to assess wear resistance. It is observed that copper increases the pearlite structure improving the wear behavior; tension behavior. This improvement is observed in higher proportion with 0,5% due to the fact that too much increase of pearlite leads to ductility loss.

Keywords: copper, mechanical properties, nodular iron, pearlite structure, wear

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2864 Revenge: Dramaturgy and the Tragedy of Jihad

Authors: Myriam Benraad

Abstract:

On 5 July 2016, just days before the bloody terrorist attack on the Promenade des Anglais in Nice, the Al-Hayat media centre, one of the official propaganda branches of the Islamic State, broadcast a French nasheed which paid tribute to the Paris and Brussels attacks of November 2015 and March 2016. Entitled 'My Revenge', the terrorist anthem was of rare vehemence. It mentioned, sequentially, 'huddled bodies', in a reference to the civilian casualties of Western air strikes in the Iraqi-Syrian zone, 'explosive belts', 'sharp knives', 'large-calibre weapons' as well as 'localised targets'. France was accused of bearing the responsibility for the wave of attacks on its territory since the Charlie Hebdo massacre of January 2015 due to its 'ruthless war' against the Muslim world. Evoking an 'old aggression' and the 'crimes and spoliations' of which France has made itself guilty, the jihadist hymn depicted the rebirth of the caliphate as 'laudable revenge'. The notion of revenge has always been central to contemporary jihadism, understood both as a revolutionary ideology and a global militant movement. In recent years, the attacks carried out in Europe and elsewhere in the world have, for most, been claimed in its name. Whoever says jihad, says drama, yet few studies, if any, have looked at its dramatic and emotional elements, most notably its tragic vengefulness. This seems all the more astonishing that jihad is filled with drama; it could even be seen as a drama in its own right. The jihadists perform a script and take on roles inspired by their respective group’s culture (norms, values, beliefs, and symbols). The militants stage and perform such a script for a designated audience, either partisan, sympathising or hostile towards them and their cause. This research paper will examine the dramaturgy of jihadism and in particular, the genre that best characterises its violence: revenge tragedy. Theoretically, the research will rely on the tools of social movement theory and the sociology of emotions. Methodologically, it will draw from dramaturgical analysis and a combination of qualitative and quantitative tools to attain valuable observations of a number of developments, trends, and patterns. The choice has been made to focus mainly – however not exclusively – on the attacks which have taken place since 2001 in the European Union and more specific member states that have been significantly hit by jihadist terrorism. The research looks at a number of representative longitudinal samples identifying continuities and discontinuities, similarities, but also substantial differences. The preliminary findings tend to establish the relevance and validity of this approach in helping make better sense of sensitisation, mobilisation, and survival dynamics within jihadist groups, and motivations among individuals who have embraced violence. Besides, they illustrate their pertinence for counterterrorism policymakers and practitioners. Through drama, jihadist groups ensure the unceasing regeneration of their militant cause as well as their legitimation among their partisans. Without drama, and without the spectacular ideological staging of reality, they would not be able to maintain their attraction potential and power of persuasion.

Keywords: Jihadism, dramaturgy, revenge, tragedy

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2863 One-off Separation of Multiple Types of Oil-in-Water Emulsions with Surface-Engineered Graphene-Based Multilevel Structure Materials

Authors: Han Longxiang

Abstract:

In the process of treating industrial oil wastewater with complex components, the traditional treatment methods (flotation, coagulation, microwave heating, etc.) often produce high operating costs, secondary pollution, and other problems. In order to solve these problems, the materials with high flux and stability applied to surfactant-stabilized emulsions separation have gained huge attention in the treatment of oily wastewater. Nevertheless, four stable oil-in-water emulsions can be formed due to different surfactants (surfactant-free, anionic surfactant, cationic surfactant, and non-ionic surfactant), and the previous advanced materials can only separate one or several of them, cannot effectively separate in one step. Herein, a facile synthesis method of graphene-based multilevel filter materials (GMFM) can efficiently separate the oil-in-water emulsions stabilized with different surfactants only through its gravity. The prepared materials with high stability of 20 cycles show a high flux of ~ 5000 L m-2 h-1 with a high separation efficiency of > 99.9 %. GMFM can effectively separate the emulsion stabilized by mixed surfactants and oily wastewater from factories. The results indicate that the GMFM has a wide range of applications in oil-in-water emulsions separation in industry and environmental science.

Keywords: emulsion, filtration, graphene, one-step

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2862 A Predictive Analytics Approach to Project Management: Reducing Project Failures in Web and Software Development Projects

Authors: Tazeen Fatima

Abstract:

Use of project management in web & software development projects is very significant. It has been observed that even with the application of effective project management, projects usually do not complete their lifecycle and fail. To minimize these failures, key performance indicators have been introduced in previous studies to counter project failures. However, there are always gaps and problems in the KPIs identified. Despite of incessant efforts at technical and managerial levels, projects still fail. There is no substantial approach to identify and avoid these failures in the very beginning of the project lifecycle. In this study, we aim to answer these research problems by analyzing the concept of predictive analytics which is a specialized technology and is very easy to use in this era of computation. Project organizations can use data gathering, compute power, and modern tools to render efficient Predictions. The research aims to identify such a predictive analytics approach. The core objective of the study was to reduce failures and introduce effective implementation of project management principles. Existing predictive analytics methodologies, tools and solution providers were also analyzed. Relevant data was gathered from projects and was analyzed via predictive techniques to make predictions well advance in time to render effective project management in web & software development industry.

Keywords: project management, predictive analytics, predictive analytics methodology, project failures

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2861 Tracing Graduates of Vocational Schools with Transnational Mobility Experience: Conclusions and Recommendations from Poland

Authors: Michal Pachocki

Abstract:

This study investigates the effects of mobility in the context of a different environment and work culture through analysing the learners perception of their international work experience. Since this kind of professional training abroad is becoming more popular in Europe, mainly due to the EU funding opportunities, it is of paramount importance to assess its long-term impact on educational and career paths of former students. Moreover, the tracer study aimed at defining what professional, social and intercultural competencies were gained or developed by the interns and to which extent those competences proved to be useful meeting the labor market requirements. Being a populous EU member state which actively modernizes its vocational education system (also with European funds), Poland can serve as an illustrative case study to investigate the above described research problems. However, the examined processes are most certainly universal, wherever mobility is included in the learning process. The target group of this research was the former mobility participants and the study was conducted using quantitative and qualitative methods, such as the online survey with over 2 600 questionnaires completed by the former mobility participants; -individual in-depth interviews (IDIs) with 20 Polish graduates already present in the labour market; - 5 focus group interviews (FGIs) with 60 current students of the Polish vocational schools, who have recently returned from the training abroad. As the adopted methodology included a data triangulation, the collected findings have also been supplemented with data obtained by the desk research (mainly contextual information and statistical summary of mobility implementation). The results of this research – to be presented in full scope within the conference presentation – include the participants’ perception of their work mobility. The vast majority of graduates agrees that such an experience has had a significant impact on their professional careers and claims that they would recommend training abroad to persons who are about to enter the labor market. Moreover, in their view, such form of practical training going beyond formal education provided them with an opportunity to try their hand in the world of work. This allowed them – as they accounted for them – to get acquainted with a work system and context different from the ones experienced in Poland. Although the work mobility becomes an important element of the learning process in the growing number of Polish schools, this study reveals that many sending institutions suffer from a lack of the coherent strategy for planning domestic and foreign training programmes. Nevertheless, the significant number of graduates claims that such a synergy improves the quality of provided training. Despite that, the research proved that the transnational mobilities exert an impact on their future careers and personal development. However, such impact is, in their opinion, dependant on other factors, such as length of the training period, the nature and extent of work, recruitment criteria and the quality of organizational arrangement and mentoring provided to learners. This may indicate the salience of the sending and receiving institutions organizational capacity to deal with mobility.

Keywords: learning mobility, transnational training, vocational education and training graduates, tracer study

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2860 Challenges in Self-Managing Vitality: A Qualitative Study about Staying Vital at Work among Dutch Office Workers

Authors: Violet Petit-Steeghs, Jochem J. R. Van Roon, Jacqueline E. W. Broerse

Abstract:

Last decennia the retirement age in Europe is gradually increasing. As a result, people have to continue working for a longer period of time. Health problems due to increased sedentary behavior and mental conditions like burn-out, pose a threat in fulfilling employees’ working life. In order to stimulate the ability and willingness to work in the present and future, it is important to stay vital. Vitality is regarded in literature as a sense of energy, motivation and resilience. It is assumed that by increasing their vitality, employees will stay healthier and be more satisfied with their job, leading to a more sustainable employment and less absenteeism in the future. The aim of this project is to obtain insights into the experiences and barriers of employees, and specifically office workers, with regard to their vitality. These insights are essential in order to develop appropriate measures in the future. To get more insights in the experiences of office workers on their vitality, 8 focus group discussions were organized with 6-10 office workers from 4 different employers (an university, a national construction company and a large juridical and care service organization) in the Netherlands. The discussions were transcribed and analyzed via open coding. This project is part of a larger consortium project Provita2, and conducted in collaboration with University of Technology Eindhoven. Results showed that a range of interdependent factors form a complex network that influences office workers’ vitality. These factors can be divided in three overarching groups: (1) personal (2) organizational and (3) environmental factors. Personal intrinsic factors, relating to the office worker, comprise someone’s physical health, coping style, life style, needs, and private life. Organizational factors, relating to the employer, are the workload, management style and the structure, vision and culture of the organization. Lastly, environmental factors consist of the air, light, temperature at the workplace and whether the workplace is inspiring and workable. Office workers experienced barriers to improve their own vitality due to a lack of autonomy. On the one hand, because most factors were not only intrinsic but extrinsic, like work atmosphere or the temperature in the room. On the other hand, office workers were restricted in adapting both intrinsic as well as extrinsic factors. Restrictions to for instance the flexibility of working times and the workload, can set limitations for improving vitality through personal factors like physical activity and mental relaxation. In conclusion, a large range of interdependent factors influence the vitality of office workers. Office workers are often regarded to have a responsibility to improve their vitality, but are limitedly autonomous in adapting these factors. Measures to improve vitality should therefore not only focus on increasing awareness among office workers, but also on empowering them to fulfill this responsibility. A holistic approach that takes the complex mutual dependencies between the different factors and actors (like managers, employees and HR personnel) into account is highly recommended.

Keywords: occupational health, perspectives office workers, sustainable employment, vitality at work, work & wellbeing

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2859 Industrial Management of Highland Community: The Hmong Ethnic Group Hill Tribe, Phetchabun Province

Authors: Kusuma Palaprom

Abstract:

The aims of this research are: 1) to study Hmong ethnic group hill tribe’s way of life and community industrial management and 2) to bring the industrial management into the community. This is a Participatory Action Research (PAR) using qualitative and quantitative data. The findings are: 1) Way of living and learning from nature of Hmong ethnic group hill tribe bases on their cultural relic belief. Hmong‘s way of life or occupation is traditional agriculture which cannot be business because they cannot adopt the industrial management to the community economic innovation base on local wisdom. 2) Quality of life development using local wisdom cost is not worth. Hmong ethnic group hill tribe are lack of modern knowledge-managerial aspect and the application of local wisdom cost and 3) the government supports for Hmong’s developing of life quality are limited. Solving problem guidelines are: 1) to create awareness of ethnic group wisdom-industrial conservation. 2) Government policy need to give an opportunity and motivate ethnic group community to do the cultural-industrial conservation with industrial management process and local wisdom cost. In order to, improve the sustainability of quality of life.

Keywords: industrial management, highland community, community empowerment ethnic group

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