Search results for: activity-based benefit approach

Authors: Nadjet Mekaouche, Hanane Zitouni, Fatma Boudia, Habiba Fetati, A. Saleh, A. Lardjam, H. Geniaux, A. Coubret, H. Toumi

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Medicines have undeniably played a major role in prolonging shelf life and improving quality. The absolute efficacy of the drug remains a lever for innovation, its benefit/risk balance is not always assured and it does not always have the expected effects. Prior to marketing, knowledge about adverse drug reactions is incomplete. Once on the market, phase IV drug studies begin. For years, the drug was prescribed with less care to a large number of very heterogeneous patients and often in combination with other drugs. It is at this point that previously unknown adverse effects may appear, hence the need for the implementation of a pharmacovigilance system. Pharmacovigilance represents all methods for detecting, evaluating, informing and preventing the risks of adverse drug reactions. The most severe adverse events occur frequently in hospital and that a significant proportion of adverse events result in hospitalizations. In addition, the consequences of hospital adverse events in terms of length of stay, mortality and costs are considerable. It, therefore, appears necessary to develop ‘hospital pharmacovigilance’ aimed at reducing the incidence of adverse reactions in hospitals. The most widely used monitoring method in pharmacovigilance is spontaneous notification. However, underreporting of adverse drug reactions is common in many countries and is a major obstacle to pharmacovigilance assessment. It is in this context that this study aims to describe the experience of the pharmacovigilance service at the University Hospital of Oran (EHUO). This is a retrospective study extending from 2011 to 2017, carried out on archived records of declarations collected at the level of the EHUO Pharmacovigilance Department. Reporting was collected by two methods: ‘spontaneous notification’ and ‘active pharmacovigilance’ targeting certain clinical services. We counted 217 statements. It involved 56% female patients and 46% male patients. Age ranged from 5 to 78 years with an average of 46 years. The most common adverse reaction was drug toxidermy. For the drugs in question, they were essentially according to the ATC classification of anti-infectives followed by anticancer drugs. As regards the evolution of declarations by year, a low rate of notification was noted in 2011. That is why we decided to set up an active approach at the level of some services where a resident of reference attended the staffs every week. This has resulted in an increase in the number of reports. The declarations came essentially from the services where the active approach was installed. This highlights the need for ongoing communication between all relevant health actors to stimulate reporting and secure drug treatments.

Keywords: adverse drug reactions, hospital, pharmacovigilance, spontaneous notification

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Authors: Marzena Hajduk-Stelmachowicz

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This paper presents the reasons why the implementation of the organizational eco-innovation (based on requirements of the International Standard ISO 14001) can be an expression of a strategic organization approach. An elaboration about different issues associated with the Environmental Management Systems are given.

Keywords: envionmental management system, ISO 14001, organizational ecoinnovativeness, ecoinnovation

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Authors: Wen-Te Chang, Yun-Hsin Pai

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Purpose: Based on the interdisciplinary of lower grade Elementary School with the integration of STEAM concept, related wooden toy and pedagogy plans were developed and evaluated. The research goal was to benefit elementary school education. Design/methodology/approach: The subjects were teachers from two primary school teachers and students from the department of design of universities in Taipei. Amount of 103participants (Male: 34, Female: 69) were invited to participate in the research. The research tools are “STEAM toy design” and “questionnaire of STEAM toy Pedagogy plan.” The STEAM toy pedagogy plans were evaluated after the activity of “The interdisciplinary literacy discipline guiding study program--STEAM wooden workshop,” Finding/results: The study results: (1) As factors analyzing of the questionnaire indicated the percentage on the major factors were cognition teaching 68.61%, affection 80.18% and technique 80.14%, with α=.936 of validity. The assessment tools were proved to be valid for STEAM pedagogy plan evaluation; (2) The analysis of the questionnaires investigation confirmed that the main effect of the teaching factors was not significant (affection = technique = cognition); however, the interaction between STEAM factors revealed to be significant (F (8, 1164) =5.51, p < .01); (3) The main effect of the six pedagogy plans was significant (climbing toy > bird toy = gondola toy > frog castanets > train toy > balancing toy), and an interactive effect between STEAM factors also reached a significant level, (F (8, 1164) =5.51, p < .01), especially on the artistic (A/ Art) aspect. Originality/value: The main achievement of research: (1) A pedagogy plan evaluation was successfully developed. (2) The interactive effect between the STEAM and the teaching factors reached a significant level. (3) An interactive effect between the STEAM factors and the pedagogy plans reached a significant level too.

Keywords: STEAM, toy design, pedagogy plans, evaluation

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Authors: Kanda Janyam, Piyaporn Vijit

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Background: As a consequence of sustained declines in fertility and mortality during the last three decades of the 20th century, Thailand faces a rapidly growing population of older persons. This demographic change directly affect Thailand workforce. Therefore, the study of health promotion behaviour of the older employees will benefit the employers as they can then develop the preparation for promoting well-being in older persons. Purpose: The current study aims to investigate health promotion behaviour and factors related to health promotion behaviour of older employees in factory. Methodology: The research instrument was questionnaire on health promotion behaviour and semi-structured interviews. The questionnaire was launched with 326 employees aged between 45-59 years in three factories in Songkhla Province, southern Thailand. The data collection started in December 2011. The data were analysed with mean, standard deviation, and correlation. Results: The results revealed that overall health promotion behaviour of the older employees in factory was at a high level. Moreover, when considered by aspect, it was found that their responsibility for health, nutrition, success in life, interpersonal relationship were at a high level while stress management, and exercise were at a moderate level. The results from correlation analysis indicated that the overall health promotion behaviour was positively related to knowledge of health promotion behaviour, attitude toward health promotion behaviour, health perception, the policy of health promotion, participation in health promotion activities, convenience in obtaining health promotion services, health resources, advice from people supporting health, and information received from the media. In addition, the results of the interviews with four key informants helped to confirm the factors related to health promotion behaviour of older employees in factory. Therefore, health promotion for elderly employees in factory is likely to be successful, if the support is given to the four health promotion factors that are divided into: leading factors consisting of attitude toward health promotion behaviour, and health perception, and supporting factors consisting of advice from other people, and information on health from various media. Practical implications: The results of the study identified the factors related to health promotion behaviour of older employees in factory. Such information will benefit employers as they can then develop specific strategies to increase their staffs’ well-being and, hence, presumably enhance the organization productivity.

Keywords: health promotion behavior, older, employee, factory

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Authors: Raziyeh Mashhadi Moghadam

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Persian writings in the form of stories, scientific articles, historiographies, biographies, and philosophical, religious, and poetic arguments have established their presence in the past and present. Any piece of text is composed in a unique style depending on its content and subject. In this paper, a manuscript called Falnama of the Prophet is reviewed. Only a few scattered pages of this version are extant, and the author, using the name of twenty-four prophets, seeks to explore the presence and future of the reader. This version is analyzed based on Norman Fairclough’s Critical Discourse Analysis (CDA) approach to unravel the underlying processes in this type of manuscript. The spelling of some words and sentences is different from that of the new written Persian version.

Keywords: application of Falnama texts, critical discourse analysis, Fairclough’s approach

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Authors: Lucas Bublitz, Michael Herdrich

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By achieving the first commercialization approval in San Francisco the Autonomous Driving (AD) industry proves the technology maturity of the SAE L4 AD systems and the corresponding software and hardware stack. This milestone reflects the upcoming phase in the industry, where the focus is now about scaling and supervising larger autonomous vehicle (AV) fleets in different operation areas. This requires an operation framework, which organizes and assigns responsibilities to the relevant AV technology and operation stakeholders from the AV system provider, the Remote Intervention Operator, the MaaS provider and regulatory & approval authority. This holistic operation framework consists of technological, processual, and organizational activities to ensure safe operation for fully automated vehicles. Regarding the supervision of large autonomous vehicle fleets, a major focus is on the continuous field monitoring. The field monitoring approach must reflect the safety and security criticality of incidents in the field during driving operation. This includes an automatic containment approach, with the overall goal to avoid safety critical incidents and reduce downtime by a malfunction of the AD software stack. An End-to-end (E2E) field monitoring approach detects critical faults in the field, uses a knowledge-based approach for evaluating the safety criticality and supports the automatic containment of these E/E faults. Applying such an approach will ensure the scalability of AV fleets, which is determined by the handling of incidents in the field and the continuous regulatory compliance of the technology after enhancing the Operational Design Domain (ODD) or the function scope by Functions on Demand (FoD) over the entire digital product lifecycle.

Keywords: field monitoring, incident management, multicompliance management for AI in AD, root cause analysis, database approach

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Authors: Duygu Merve Bulut, Fehime Yesim Gurani

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The Japanese architect Shigeru Ban has succeeded in bringing a different understanding to the modern architectural design approach with both the material selection and the techniques he used while combining the material with the design. Ban, who reflects his respect to people and nature with his designs, has encouraged that design should be done with economic materials, easily accessible and understandable for everyone. Because of this, Ban has attracted attention and appreciated in the architectural world with his environmentally-sensitive design ideology and humanitarian projects. In order to understand Ban’s environmentally-sensitive design approach, with this article, Ban’s projects which have used natural materials; the projects of Ban’s Japenese Pavilion in Germany, Papertainer Museum in South Korea, Centre Pompidou-Metz in France and Cardboard Cathedral in New Zealand were examined and analyzed. In the following parts, 'paper tube' technology that creates awareness in architectural area, which developed and applied by Ban; has been examined in terms of building material and structure of sustainable space design. As a result of this review, Ban’s approach is evaluated in terms of its contribution to the understanding of sustainable design.

Keywords: ecological design, environmentally-sensitive design, paper tube, Shigeru Ban, sustainability

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Authors: Matteo Rossini, Alberto Portioli Staudacher

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The market competition is moving from the single firm to the whole supply chain one because of increasing competition and growing need for operational efficiencies and customer orientation. Supply chain management allows companies to look beyond their organizational boundaries to develop and leverage resources and capabilities of their supply chain partners. This leads to create competitive advantages in the marketplace and because of this SCM has acquired strategic importance. Lean Approach is a management strategy that focuses on reducing every type of waste present in an organization. This approach is becoming more and more popular among supply chain managers. The supply chain application of lean approach is low diffused. It is not well studied which are the impacts of lean approach principles in a supply chain context. In literature there are only few studies simulating the lean approach performance in single products supply chain. This research work studies the impacts of lean principles implementation along a supply chain. To achieve this, a simulation model of a three-echelon multiproduct product supply chain has been built. Kanban system (and several priority policies) and setup time reduction degrees are implemented in the lean-configured supply chain to apply pull and lot-sizing decrease principles respectively. To evaluate the benefits of lean approach, lean supply chain is compared with an EOQ-configured supply chain. The simulation results show that Kanban system and setup-time reduction improve inventory stock level. They also show that logistics efforts are affected to lean implementation degree. The paper concludes describing performances of lean supply chain in different contexts.

Keywords: inventory policy, Kanban, lean supply chain, simulation study, supply chain management, planning

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Authors: Omnia Saidani Neffati, Rim Samia Kaabi, Naoufel Kraiem

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In this paper, we propose an approach aiming at (i) representing services at two levels: the intentional level and the organizational level, and (ii) establishing mechanisms allowing to make a transition from the first level to the second one in order to execute intentional services. An example is used to validate our approach.

Keywords: intentional service, business process, BPMN, MDE, intentional service execution

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Authors: Elsa Lamy, Marília Prada, Ada Rocha, Cláudia Viegas

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The traditional and widely used nutrition-focused approach to communicate with consumers is reductionist and makes it difficult for consumers to assess their food intake. Without sufficient nutrition knowledge and understanding, it would be difficult to choose a healthful diet based only on nutritional recommendations. This study aimed to evaluate the understanding of how food/nutritional information is presented in menus to Portuguese consumers, comparing the nutrient-focused approach (currently used Nutrition Declaration) and the new food-focused approach (the infographic). For data collection, a questionnaire was distributed online using social media channels. A main effect of format on ratings of meal balance and completeness (Fbalance(1,79) = 18.26, p < .001, ηp2 = .188; Fcompleteness(1,67) = 27.18, p < .001, ηp2 = .289). Overall, dishes paired with the nutritional information were rated as more balanced (Mbalance= 3.70, SE = .11; Mcompleteness = 4.00, SE = .14) than meals with the infographic representation (Mbalance = 3.14, SE = .11; Mcompleteness = 3.29, SE = .13). We also observed a main effect of the meal, F(3,237) = 48.90, p < .001, ηp2 = .382, such that M1 and M2 were perceived as less balanced than the M3 and M4, all p < .001. The use of a food-focused approach (infographic) helped participants identify the lack of balance in the less healthful meals (dishes M1 and M2), allowing for a better understanding of meals' compliance with recommendations contributing to better food choices and a healthier lifestyle.

Keywords: food labelling, food and nutritional recommendations, infographics, portions based information

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Authors: Mathumalar Loganathan, Lina Syazana, Bryony Dean Franklin

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Background: The therapeutic benefit of self-administered medication for long-term use is limited by an average 50% non-adherence rate. Patient forgetfulness is a common factor in unintentional non-adherence. With a growing ageing population, strategies to improve self-administration of medication adherence are essential. Our aim was to review systematically the effects of interventions to optimise self-administration of medication. Method: Database searched were MEDLINE, EMBASE, PsynINFO, CINAHL from 1980 to 31 October 2013. Search terms included were ‘self-administration’, ‘self-care’, ‘medication adherence’, and ‘intervention’. Two independent reviewers undertook screening and methodological quality assessment, using the Downs and Black rating scale. Results: The search strategy retrieved 6 studies that met the inclusion and exclusion criteria. Three intervention strategies were identified: self-administration medication programme (SAMP), nursing education and medication packaging (pill calendar). A nursing education programme focused on improving patients’ behavioural self-management of drug prescribing. This was the most studied area and three studies highlighting an improvement in self-administration of medication. Conclusion: Results are mixed and there is no one interventional strategy that has proved to be effective. Nevertheless, self-administration of medication programme seems to show most promise. A multi-faceted approach and clearer policy guideline are likely to be required to improve prescribing for these vulnerable patients. Mixed results were found for SAMP. Medication packaging (pill calendar) was evaluated in one study showing a significant improvement in self-administration of medication. A meta-analysis could not be performed due to heterogeneity in the outcome measures.

Keywords: self-administered medication, intervention, prescribing, older patients

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Authors: Sue S. Feldman, Bradley Tipper, Benjamin Schooley

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Nearly every community in the US has been impacted by opioid related addictions/deaths; it is a national problem that is threatening our social and economic welfare. Most believe that tackling this problem from a prevention perspective advances can be made toward breaking the chain of addiction. One mechanism, community based participatory research, involves the community in the prevention approach. This project combines that approach with a design science approach to develop an integrated solution. Findings suggested accountable care communities, transpersonal psychology, and social exchange theory as product kernel theories. Evaluation was conducted on a prototype.

Keywords: substance use and abuse recovery, community resource centers, accountable care communities, community based participatory research

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Authors: Arya Sarukkai

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Due to increased technological advances and the high use of phones, tablets, computers, and other electronics, we continue to see rapid growth in the volume of e-waste. There are millions just throwing out their old devices, millions who have many devices and don’t know what to do with them, and there are millions who would benefit from receiving those devices. The thesis of this paper is that by creating an ecosystem of donors and recipients and providing the right incentives, we can reduce e-waste. We discuss a system for sustainable e-waste by building a marketplace between donors and recipients. We also summarize experimental results comparing different incentives and present a live web service that allows for e-waste supplies to reach schools and nonprofit institutions.

Keywords: E-waste ecosystems, marketplaces, e-waste web app, online services

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Authors: Kudu Dangana

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The occurrences of disaster often call for the support of both government and non-government organization. Consequently, disaster relief remains extremely important in disaster management. However, this approach alone does not proactively address the need to adduce the human and environment impacts of future disasters. Recent thinking in the area of disaster management is indicative of the need for a new paradigm that focuses on reducing the risk of disasters with the involvement and participation of communities. This paper reviews the need for communities to place more emphasis on a holistic approach to disaster risk reduction. This approach involves risk assessment, risk reduction, early warning and disaster preparedness in order to effectively address the reduction of social, economic, and environmental costs of disasters nationally and at the global level.

Keywords: disaster, early, management, warning, relief, risk vulnerability

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Authors: Sarah M. Bolger

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There is a clear recognition that humanitarian and development workers are operating more and more frequently in situations of protracted crises, with conflict and violence undermining long-term development efforts. First coined at the World Humanitarian Summit in 2016, the humanitarian-development-peacebuilding nexus – or 'Triple Nexus' - seeks to promote greater cooperation and policy and program coherence amongst organizations working within and across the nexus. However, despite the clear need for such an approach, the Triple Nexus has failed to gain much traction. This is largely due to the lack of conceptual clarity for actors on the ground and the disconnect between the theory of the Triple Nexus and what that means in practice. This paper seeks to identify the key challenges in shifting from the conceptual definition of the Triple Nexus and what that can look like, particularly for multi-mandated organizations, to the operationalization of the Triple Nexus approach. It adopts a case study approach, examining a selection of organizations and programs and their approaches to the Triple Nexus in order to extract key challenges and lessons learned. Finally, key recommendations are provided on how these challenges can be overcome, allowing for the operationalization of the Triple Nexus and ultimately for a more integrated and sustainable approach to humanitarian, development, and peacebuilding work.

Keywords: development, humanitarian, peacebuilding, triple nexus

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Authors: Sabine A. Zauchner-Studnicka

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As the term indicates, reverse-mentoring flips the classical roles of mentoring: In school, students take over the role of mentors for adults, i.e. teachers or parents. Originally reverse-mentoring stems from US enterprises, which implemented this innovative method in order to benefit from the resources of skilled younger employees for the enhancement of IT competences of senior colleagues. However, reverse-mentoring in schools worldwide is rare. Based on empirical studies and theoretical approaches, in this article an implementation model for reverse-mentoring is developed in order to bring the significant potential reverse-mentoring has for education into practice.

Keywords: reverse-mentoring, innovation in education, implementation model, school education

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Authors: Aysegul Evren Yapicioglu

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The social roles and responsibilities expected from citizens are increasing due to changing global living conditions. Science education is expected to prepare conscious and sensitive students. Because today’s students are the adults of future. Precondition of this task is Teacher Education. In the past decade, one of the most important research field is socioscientific issues. This study deals with advantages and disadvantages of socioscientific issue based instruction in science classroom according to pre-service science teachers’ views. A case study approach that is one of the qualitative research design was used to explore their views. Fourteen pre-service science teachers participated to instruction process. Dolphinariums, Kyoto Protocol, genetically modified organisms, recyclable black bags’ benefits and damages, genetic tests, alternative energy sources and organ donation are examples of socioscientific issues, which were taught through activities in a special teaching course. Diaries and focus group interview were used as data collection tools. As a result of the study, the advantages of socioscientific issue based instruction in science classroom comprise of six sub-categories which are multi-skilling, social awareness development of thinking, meaningful learning, character and professional development, contribution of scientific literacy whereas disadvantages of this instruction process are challenges teachers and students, limitations of teaching and learning process in pre-service science teachers’ perspectives. Finally, this study contributes to science teachers and researchers to overcome disadvantages and benefit from the advantage of socioscientific issue based instruction in science classroom.

Keywords: science education, socioscientific issues, socioscientific issue based instruction, pre-service science teacher

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Authors: Neeley Current, Fatih Demir, Kenneth Haggerty, Blake Naughton, Isa Jahnke

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Educational systems seek reform using data-intensive continuous improvement processes known as strategic improvement plans (SIPs). Schools turn to digital systems to monitor, analyze and report SIPs. One technical challenge of these digital systems focuses on integrating a highly diverse set of data sources. Another challenge is to create a learnable sociotechnical system to help administrators, principals and teachers add, manipulate and interpret data. This study explores to what extent one particular system is usable and useful for strategic planning activities and whether intended users see the benefit of the system achieve the goal of improving workflow related to strategic planning in schools. In a three-phase study, researchers used sociotechnical design methods to understand the current workflow, technology use, and processes of teachers and principals surrounding their strategic improvement planning. Additionally, design review and task analysis usability methods were used to evaluate task completion, usability, and user satisfaction of the system. The resulting socio-technical models illustrate the existing work processes and indicate how and at which places in the workflow the newly developed system could have an impact. The results point to the potential of the system but also indicate that it was initially too complicated for use. However, the diverse users see the potential benefits, especially to overcome the diverse set of data sources, and that the system could fill a gap for schools in planning and conducting strategic improvement plans.

Keywords: continuous improvement process, education reform, strategic improvement planning, sociotechnical design, software development, usability

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Authors: Jayme R. Swanke

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This study examined the benefits of maintaining public blogs about substance use disorder recovery. The data analyzed for this study included statements about the benefits derived by individuals who blogged about their recovery. The researcher developed classifications of statements that expressed what these individuals gained from blogging into common themes and developed an emerging theory based on these patterns. The findings indicate that these individuals in recovery benefit from blogging by developing connections, processing emotions, remaining accountable, as well as enjoying.

Keywords: substance use disorder recovery, connection, blogging, accountability, processing emotions

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Authors: Eser Bingül

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The leadership and leaders, also having been a privileged subject of scientific researches in the last century, have become influential in shaping the destiny of the states since the first examples of the warfare history. The issue of leadership, finding a place in the management science, can also be defined as an integration of function within the aspect of leader. In this description, the relationship has come to the foreground which is established between the development of leadership theories and the elements of function which are leader, followers, and condition. While one reason of this analysis in leadership is to keep a lens to the historical background, the main reason has been a questioning the traits and education of leaders who have still affected the nation’s and organization’s fate. The links and analysis established in the definition of leadership have put forward the necessity of solving the unpredictable structure of human nature and behaviors in the focus of leadership approach. On the other hand becoming a model that meets the today’s needs of any system has given a clue that the leaders should turn towards the people. Being aware of this necessity, human-oriented leadership approach aims to gain both followers and their abilities to the system with giving them a deserved esteem and create the team spirit based on mutual trust. Ultimately this approach, with the determined leadership qualities consisting of charisma, ability of communication and trust, will be able to produce the solutions to the instant and long-term problems and uncertainties, derived from the variables of function, for the sake of systems.

Keywords: human nature, leadership, human-oriented approach, social sciences and humanities

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Authors: Haizhong Zhang, Yan-Gang Zhao

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Fundamental period, mode shape, and participation factor are important basic information for the understanding of earthquake response of ground. In this study, a simple approach is presented to calculate these basic information of layered soil profiles. To develop this method, closed form equations are derived for analysis of free vibration of layered soil profiles firstly, based on equilibrium between inertia and elastic forces. Then, by further associating with the Madera procedure developed for estimation of fundamental period, a simple method that can directly determine the fundamental period, mode shape and participation factor is proposed. The proposed approach can be conveniently implemented in simple spreadsheets and easily used by practicing engineers. In addition, the accuracy of the proposed approach is investigated by analyzing first vibration mode of 67 representative layered soil profiles, it is found that results by the proposed method agree very well with accurate results.

Keywords: layered soil profile, natural vibration, fundamental period, fundamental mode shape

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Authors: A. Zaher, A. Traore, F. Thiéry, T. Talbert, B. Shaer

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In this paper, an intelligent approach is proposed to optimize the orientation of continuous solar tracking systems on cloudy days. Considering the weather case, the direct sunlight is more important than the diffuse radiation in case of clear sky. Thus, the panel is always pointed towards the sun. In case of an overcast sky, the solar beam is close to zero, and the panel is placed horizontally to receive the maximum of diffuse radiation. Under partly covered conditions, the panel must be pointed towards the source that emits the maximum of solar energy and it may be anywhere in the sky dome. Thus, the idea of our approach is to analyze the images, captured by ground-based sky camera system, in order to detect the zone in the sky dome which is considered as the optimal source of energy under cloudy conditions. The proposed approach is implemented using experimental setup developed at PROMES-CNRS laboratory in Perpignan city (France). Under overcast conditions, the results were very satisfactory, and the intelligent approach has provided efficiency gains of up to 9% relative to conventional continuous sun tracking systems.

Keywords: clouds detection, fuzzy inference systems, images processing, sun trackers

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Authors: Yinjun Tu, Qiang Fang, Glenn I. Matthews, Shuenn-Yuh Lee

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This paper reports an efficient and rigorous self-adaptive stimulus artifacts removal approach for a mixed surface EMG (Electromyography) and stimulus signal during muscle stimulation. The recording of EMG and the stimulation of muscles were performing simultaneously. It is difficult to generate muscle fatigue feature from the mixed signal, which can be further used in closed loop system. A self-adaptive method is proposed in this paper, the stimulation frequency was calculated and verified firstly. Then, a mask was created based on this stimulation frequency to remove the undesired stimulus. 20 EMG signal recordings were analyzed, and the ANOVA (analysis of variance) approach illustrated that the decreasing trend of median power frequencies was successfully generated from the 'cleaned' EMG signal.

Keywords: EMG, FES, stimulus artefacts, self-adaptive

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Debarati Bhaumik, Diptish Dey

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Multilevel models, increasingly deployed in industries such as insurance, food production, and entertainment within functions such as marketing and supply chain management, need to be transparent and ethical. Applications usually result in binary classification within groups or hierarchies based on a set of input features. Using open-source datasets, we demonstrate that popular explainability methods, such as SHAP and LIME, consistently underperform inaccuracy when interpreting these models. They fail to predict the order of feature importance, the magnitudes, and occasionally even the nature of the feature contribution (negative versus positive contribution to the outcome). Besides accuracy, the computational intractability of SHAP for binomial classification is a cause of concern. For transparent and ethical applications of these hierarchical statistical models, sound audit frameworks need to be developed. In this paper, we propose an audit framework for technical assessment of multilevel regression models focusing on three aspects: (i) model assumptions & statistical properties, (ii) model transparency using different explainability methods, and (iii) discrimination assessment. To this end, we undertake a quantitative approach and compare intrinsic model methods with SHAP and LIME. The framework comprises a shortlist of KPIs, such as PoCE (Percentage of Correct Explanations) and MDG (Mean Discriminatory Gap) per feature, for each of these three aspects. A traffic light risk assessment method is furthermore coupled to these KPIs. The audit framework will assist regulatory bodies in performing conformity assessments of AI systems using multilevel binomial classification models at businesses. It will also benefit businesses deploying multilevel models to be future-proof and aligned with the European Commission’s proposed Regulation on Artificial Intelligence.

Keywords: audit, multilevel model, model transparency, model explainability, discrimination, ethics

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Authors: Mia Françoise

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This report aims to develop a strategy for assisting short-term investors to benefit from the current economic climate in South Africa by utilizing technical analysis techniques and predictive analytics. As part of this research, value investing and technical analysis principles will be combined to maximize returns for South African investors while optimizing volatility. As an emerging market, South Africa offers many opportunities for high growth in sectors where other developed countries cannot grow at the same rate. Investing in South African companies with significant growth potential can be extremely rewarding. Although the risk involved is more significant in countries with less developed markets and infrastructure, there is more room for growth in these countries. According to recent research, the offshore market is expected to outperform the local market over the long term; however, short-term investments in the local market will likely be more profitable, as the Johannesburg Stock Exchange is predicted to outperform the S&P500 over the short term. The instabilities in the economy contribute to increased market volatility, which can benefit investors if appropriately utilized. Price prediction and portfolio optimization comprise the two primary components of this methodology. As part of this process, statistics and other predictive modeling techniques will be used to predict the future performance of stocks listed on the Johannesburg Stock Exchange. Following predictive data analysis, Modern Portfolio Theory, based on Markowitz's Mean-Variance Theorem, will be applied to optimize the allocation of assets within an investment portfolio. By combining different assets within an investment portfolio, this optimization method produces a portfolio with an optimal ratio of expected risk to expected return. This methodology aims to provide a short-term investment with a stock portfolio that offers the best risk-to-return profile for stocks listed on the JSE by combining price prediction and portfolio optimization.

Keywords: financial stocks, optimized asset allocation, prediction modelling, South Africa

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Authors: Marc Bachelet, Abhijit Kumar Chatterjee, José Manuel Avila

Abstract:

Data quality is a key component of any data-driven organization. Without data quality, organizations cannot effectively make data-driven decisions, which often leads to poor business performance. Therefore, it is important for an organization to ensure that the data they use is of high quality. This is where the concept of data mesh comes in. Data mesh is an organizational and architectural decentralized approach to data management that can help organizations improve the quality of data. The concept of data mesh was first introduced in 2020. Its purpose is to decentralize data ownership, making it easier for domain experts to manage the data. This can help organizations improve data quality by reducing the reliance on centralized data teams and allowing domain experts to take charge of their data. This paper intends to discuss how a set of elements, including data mesh, are tools capable of increasing data quality. One of the key benefits of data mesh is improved metadata management. In a traditional data architecture, metadata management is typically centralized, which can lead to data silos and poor data quality. With data mesh, metadata is managed in a decentralized manner, ensuring accurate and up-to-date metadata, thereby improving data quality. Another benefit of data mesh is the clarification of roles and responsibilities. In a traditional data architecture, data teams are responsible for managing all aspects of data, which can lead to confusion and ambiguity in responsibilities. With data mesh, domain experts are responsible for managing their own data, which can help provide clarity in roles and responsibilities and improve data quality. Additionally, data mesh can also contribute to a new form of organization that is more agile and adaptable. By decentralizing data ownership, organizations can respond more quickly to changes in their business environment, which in turn can help improve overall performance by allowing better insights into business as an effect of better reports and visualization tools. Monitoring and analytics are also important aspects of data quality. With data mesh, monitoring, and analytics are decentralized, allowing domain experts to monitor and analyze their own data. This will help in identifying and addressing data quality problems in quick time, leading to improved data quality. Data culture is another major aspect of data quality. With data mesh, domain experts are encouraged to take ownership of their data, which can help create a data-driven culture within the organization. This can lead to improved data quality and better business outcomes. Finally, the paper explores the contribution of AI in the coming years. AI can help enhance data quality by automating many data-related tasks, like data cleaning and data validation. By integrating AI into data mesh, organizations can further enhance the quality of their data. The concepts mentioned above are illustrated by AEKIDEN experience feedback. AEKIDEN is an international data-driven consultancy that has successfully implemented a data mesh approach. By sharing their experience, AEKIDEN can help other organizations understand the benefits and challenges of implementing data mesh and improving data quality.

Keywords: data culture, data-driven organization, data mesh, data quality for business success

Procedia PDF Downloads 135

Authors: Songyan Yin, Ravindra Rajarao, Veena Sahajwalla

Abstract:

Automotive plastics waste (widely known as auto-fluff or ASR) is a complicated mixture of various plastics incorporated with a wide range of additives and fillers like titanium dioxide, magnesium oxide, and silicon dioxide. Automotive plastics waste is difficult to recycle and its landfilling poses the significant threat to the environment. In this study, a sustainable technology to fabricate protective nanoscale TiN thin film on a steel substrate surface by using automotive waste plastics as titanium and carbon resources is suggested. When heated automotive plastics waste with steel at elevated temperature in a nitrogen atmosphere, titanium dioxide contented in ASR undergo carbothermal reduction and nitridation reactions on the surface of the steel substrate forming a nanoscale thin film of titanium nitride on the steel surface. The synthesis of TiN film on steel substrate under this technology was confirmed by X-ray photoelectron spectrometer, high resolution X-ray diffraction, field emission scanning electron microscope, a high resolution transmission electron microscope fitted with energy dispersive X-ray spectroscopy, and inductively coupled plasma mass spectrometry techniques. This sustainably fabricated TiN film was verified of dense, well crystallized and could provide good oxidation resistance to the steel substrate. This sustainable fabrication technology is maneuverable, reproducible and of great economic and environmental benefit. It not only reduces the fabrication cost of TiN coating on steel surface, but also provides a sustainable environmental solution to recycling automotive plastics waste. Moreover, high value copper droplets and char residues were also extracted from this unique fabrication process.

Keywords: automotive plastics waste, carbonthermal reduction and nitirdation, sustainable, TiN film

Procedia PDF Downloads 392

Authors: Rohit Mittal, Bright Keswani, Amit Mithal

Abstract:

This paper provides a sense about the application of computational intelligence techniques used to develop computer games, especially car racing. For the deep sense and knowledge of artificial intelligence, this paper is divided into various sections that is optimization, imitation, innovation and combining approach of optimization and imitation. This paper is mainly concerned with combining approach which tells different aspects of using fitness measures and supervised learning techniques used to imitate aspects of behavior. The main achievement of this paper is based on modelling player behaviour and evolving new game content such as racing tracks as single car racing on single track.

Keywords: evolution algorithm, genetic, optimization, imitation, racing, innovation, gaming

Procedia PDF Downloads 646

Authors: Shaima Almalhan, Lubna Shukri, Miriam Talal, Safaa Teskieh

Abstract:

Since artificial intelligence is a rapidly evolving topic that has had a significant impact on technical growth and innovation, this paper examines people's awareness, use, and engagement with the Google Translate application. To see how familiar aware users are with the app and its features, quantitative and qualitative research was conducted. The findings revealed that consumers have a high level of confidence in the application and how far people they benefit from this sort of innovation and how convenient it makes communication.

Keywords: artificial intelligence, google translate, speech recognition, language translation, camera translation, speech to text, text to speech

Procedia PDF Downloads 154