Search results for: concept definitions
3464 Understanding the Architecture of Hindu Temples: A Philosophical Interpretation
Authors: A. Bandyopadhyay
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Vedic philosophy is one of the oldest existing philosophies of the world. Started around 6500 BC, in Western Indian subcontinent, the Indus valley Civilizations developed a theology which, gradually developed into a well-established philosophy of beliefs, popularly known as ‘Hindu religion’. In Vedic theology, the abstract concept of God was formulated mostly by close observation of the dynamicity and the recurrence of natural and universal phenomena. Through the ages, the philosophy of this theology went through various discursions, debates, and questionings and the abstract concept of God was, in time, formalized into more representational forms by the means of various signs and symbols. Often, these symbols were used in more subtle ways in the construction of “sacred” sculptures and structures. Apparently, two different philosophies were developed from the Vedic philosophy and these two philosophies are mostly seen in the northern part and southern part of the Indian subcontinent. This paper tries to summarize the complex philosophical treaties of Hinduism of northern and southern India and seeks to understand the meanings of the various signs and symbolisms that were incorporated in the architecture of Hindu temples, including the names given to various parts of the temples. The Hindu temples are not only places of worship or ‘houses of Gods’ like the Greek and Roman temples but are also structures that symbolize the dynamicity and also spiritual upliftment of human beings.Keywords: Hindu, philosophy, temple, Vedic
Procedia PDF Downloads 1353463 Computational Aerodynamic Shape Optimisation Using a Concept of Control Nodes and Modified Cuckoo Search
Authors: D. S. Naumann, B. J. Evans, O. Hassan
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This paper outlines the development of an automated aerodynamic optimisation algorithm using a novel method of parameterising a computational mesh by employing user–defined control nodes. The shape boundary movement is coupled to the movement of the novel concept of the control nodes via a quasi-1D-linear deformation. Additionally, a second order smoothing step has been integrated to act on the boundary during the mesh movement based on the change in its second derivative. This allows for both linear and non-linear shape transformations dependent on the preference of the user. The domain mesh movement is then coupled to the shape boundary movement via a Delaunay graph mapping. A Modified Cuckoo Search (MCS) algorithm is used for optimisation within the prescribed design space defined by the allowed range of control node displacement. A finite volume compressible NavierStokes solver is used for aerodynamic modelling to predict aerodynamic design fitness. The resulting coupled algorithm is applied to a range of test cases in two dimensions including the design of a subsonic, transonic and supersonic intake and the optimisation approach is compared with more conventional optimisation strategies. Ultimately, the algorithm is tested on a three dimensional wing optimisation case.Keywords: mesh movement, aerodynamic shape optimization, cuckoo search, shape parameterisation
Procedia PDF Downloads 3373462 Separation of Oryzanol from Rice Bran Oil Using Silica: Equilibrium of Batch Adsorption
Authors: A. D. Susanti, W. B. Sediawan, S. K. Wirawan, Budhijanto, Ritmaleni
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Rice bran oil contains significant amounts of oryzanol, a natural antioxidant that considered has higher antioxidant activity than vitamin E (tocopherol). Oryzanol reviewed has several health properties and interested in pharmacy, nutrition, and cosmetics. For practical usage, isolation and purification would be necessary due to the low concentration of oryzanol in crude rice bran oil (0.9-2.9%). Batch chromatography has proved as a promising process for the oryzanol recovery, but productivity was still low and scale-up processes of industrial interest have not yet been described. In order to improve productivity of batch chromatography, a continuous chromatography design namely Simulated Moving Bed (SMB) concept have been proposed. The SMB concept has interested for continuous commercial scale separation of binary system (oryzanol and rice bran oil), and rice bran oil still obtained as side product. Design of SMB chromatography for oryzanol separation requires quantification of its equilibrium. In this study, equilibrium of oryzanol separation conducted in batch adsorption using silica as the adsorbent and n-hexane/acetone (9:1) as the eluent. Three isotherm models, namely the Henry, Langmuir, and Freundlich equations, have been applied and modified for the experimental data to establish appropriate correlation for each sample. It turned out that the model quantitatively describe the equilibrium experimental data and will directed for design of SMB chromatography.Keywords: adsorption, equilibrium, oryzanol, rice bran oil, simulated moving bed
Procedia PDF Downloads 2833461 Identifying Factors for Evaluating Livability Potential within a Metropolis: A Case of Kolkata
Authors: Arpan Paul, Joy Sen
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Livability is a holistic concept whose factors include many complex characteristics and levels of interrelationships among them. It has been considered as people’s need for public amenities and is recognized as a major element to create social welfare. The concept and principles of livability are essential for recognizing the significance of community well-being. The attributes and dimensions of livability are also important aspects to measure the overall quality of environment. Livability potential is mainly considered as the capacity to develop into the overall well-being of an urban area in future. The intent of the present study is to identify the prime factors to evaluate livability potential within a metropolis. For ground level case study, the paper has selected Kolkata Metropolitan Area (KMA) as it has wide physical, social, and economic variations within it. The initial part of the study deals with detailed literature review on livability and its significance of evaluating its potential within a metropolis. The next segment is dedicated for identifying the primary factors which would evaluate livability potential within a metropolis. In pursuit of identifying primary factors, which have a direct impact on urban livability, this study delineates the metropolitan area into various clusters, having their distinct livability potential. As a final outcome of the study, variations of livability potential of those selected clusters are highlighted to explain the complexity of the metropolitan development.Keywords: Kolkata Metropolitan Area (KMA), livability potential, metropolis, wellbeing
Procedia PDF Downloads 2713460 [Keynote Talk]: Green Supply Chain Management Concepts Applied on Brazilian Animal Nutrition Industries
Authors: Laura G. Caixeta, Maico R. Severino
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One of the biggest challenges that the industries find nowadays is to incorporate sustainability practices into its operations. The Green Supply Chain Management (GSCM) concept assists industries in such incorporation. For the full application of this concept is important that enterprises of a same supply chain have the GSCM practices coordinated among themselves. Note that this type of analyses occurs on the context of developed countries and sectors considered big impactors (as automotive, mineral, among others). The propose of this paper is to analyze as the GSCM concepts are applied on the Brazilian animal nutrition industries. The method used was the Case Study. For this, it was selected a supply chain relationship composed by animal nutrition products manufacturer (Enterprise A) and its supplier of animal waste, such as blood, viscera, among others (Enterprise B). First, a literature review was carried out to identify the main GSCM practices. Second, it was done an individual analysis of each one selected enterprise of the application of GSCM concept. For the observed practices, the coordination of each practice in this supply chain was studied. And, it was developed propose of GSCM applications for the practices no observed. The findings of this research were: a) the systematization of main GSCM practices, as: Internal Environment Management, Green Consumption, Green Design, Green Manufacturing, Green Marketing, Green Packaging, Green Procurement, Green Recycling, Life Cycle Analysis, Consultation Selection Method, Environmental Risk Sharing, Investment Recovery, and Reduced Transportation Time; b) the identification of GSCM practices on Enterprise A (7 full application, 3 partial application and 3 no application); c) the identification of GSCM practices on Enterprise B (2 full application, 2 partial application and 9 no application); d) the identification of how is the incentive and the coordination of the GSCM practices on this relationship by Enterprise A; e) proposals of application and coordination of the others GSCM practices on this supply chain relationship. Based on the study, it can be concluded that its possible apply GSCM on animal nutrition industries, and when occurs the motivation on the application of GSCM concepts by a supply chain echelon, these concepts are deployed for the others supply chain echelons by the coordination (orchestration) of the first echelon.Keywords: animal nutrition industries, coordination, green supply chain management, supply chain management, sustainability
Procedia PDF Downloads 1313459 The Ludic Exception and the Permanent Emergency: Understanding the Emergency Regimes with the Concept of Play
Authors: Mete Ulaş Aksoy
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In contemporary politics, the state of emergency has become a permanent and salient feature of politics. This study aims to clarify the anthropological and ontological dimensions of the permanent state of emergency. It pays special attention to the structural relation between the exception and play. Focusing on the play in the context of emergency and exception enables the recognition of the difference and sometimes the discrepancy between the exception and emergency, which has passed into oblivion because of the frequency and normalization of emergency situations. This study coins the term “ludic exception” in order to highlight the difference between the exceptions in which exuberance and paroxysm rule over the socio-political life and the permanent emergency that protects the authority with a sort of extra-legality. The main thesis of the study is that the ludic elements such as risk, conspicuous consumption, sacrificial gestures, agonism, etc. circumscribe the exceptional moments temporarily, preventing them from being routine and normal. The study also emphasizes the decline of ludic elements in modernity as the main factor in the transformation of the exceptions into permanent emergency situations. In the introduction, the relationship between play and exception is taken into consideration. In the second part, the study elucidates the concept of ludic exceptions and dwells on the anthropological examples of the ludic exceptions. In the last part, the decline of ludic elements in modernity is addressed as the main factor for the permanent emergency.Keywords: emergency, exception, ludic exception, play, sovereignty
Procedia PDF Downloads 903458 Soil Moisture Control System: A Product Development Approach
Authors: Swapneel U. Naphade, Dushyant A. Patil, Satyabodh M. Kulkarni
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In this work, we propose the concept and geometrical design of a soil moisture control system (SMCS) module by following the product development approach to develop an inexpensive, easy to use and quick to install product targeted towards agriculture practitioners. The module delivers water to the agricultural land efficiently by sensing the soil moisture and activating the delivery valve. We start with identifying the general needs of the potential customer. Then, based on customer needs we establish product specifications and identify important measuring quantities to evaluate our product. Keeping in mind the specifications, we develop various conceptual solutions of the product and select the best solution through concept screening and selection matrices. Then, we develop the product architecture by integrating the systems into the final product. In the end, the geometric design is done using human factors engineering concepts like heuristic analysis, task analysis, and human error reduction analysis. The result of human factors analysis reveals the remedies which should be applied while designing the geometry and software components of the product. We find that to design the best grip in terms of comfort and applied force, for a power-type grip, a grip-diameter of 35 mm is the most ideal.Keywords: agriculture, human factors, product design, soil moisture control
Procedia PDF Downloads 1723457 Virtual Container Yard: Assessing the Perceived Impact of Legal Implications to Container Carriers
Authors: L. Edirisinghe, P. Mukherjee, H. Edirisinghe
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Virtual Container Yard (VCY) is a modern concept that helps to reduce the empty container repositioning cost of carriers. The concept of VCY is based on container interchange between shipping lines. Although this mechanism has been theoretically accepted by the shipping community as a feasible solution, it has not yet achieved the necessary momentum among container shipping lines (CSL). This paper investigates whether there is any legal influence on this industry myopia about the VCY. It is believed that this is the first publication that focuses on the legal aspects of container exchange between carriers. Not much literature on this subject is available. This study establishes with statistical evidence that there is a phobia prevailing in the shipping industry that exchanging containers with other carriers may lead to various legal implications. The complexity of exchange is two faceted. CSLs assume that offering a container to another carrier (obviously, a competitor in terms of commercial context) or using a container offered by another carrier may lead to undue legal implications. This research reveals that this fear is reflected through four types of perceived components, namely: shipping associate; warehouse associate; network associate; and trading associate. These components carry eighteen subcomponents that comprehensively cover the entire process of a container shipment. The statistical explanation has been supported through regression analysis; INCO terms were used to illustrate the shipping process.Keywords: virtual container yard, legal, maritime law, inventory
Procedia PDF Downloads 1653456 Embedment Design Concept of Signature Tower in Chennai
Authors: M. Gobinath, S. Balaji
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Assumptions in model inputs: Grade of concrete=40 N/mm2 (for slab), Grade of concrete=40 N/mm2 (for shear wall), Grade of Structural steel (plate girder)=350 N/mm2 (yield strength), Ultimate strength of structural steel=490 N/mm2, Grade of rebar=500 N/mm2 (yield strength), Applied Load=1716 kN (un-factored). Following assumptions are made for the mathematical modelling of RCC with steel embedment: (1) The bond between the structural steel and concrete is neglected. (2) The stiffener is provided with shear studs to transfer the shear force. Hence nodal connectivity is established between solid nodes (concrete) and shell elements (stiffener) at those locations. (3) As the end reinforcements transfer either tension/compression, it is modeled as line element and connected to solid nodes. (4) In order to capture the bearing of bottom flange on to the concrete, the line element of plan size of solid equal to the cross section of line elements is connected between solid and shell elements below for bottom flange and above for top flange. (5) As the concrete cannot resist tension at the interface (i.e., between structural steel and RCC), the tensile stiffness is assigned as zero and only compressive stiffness is enabled to take. Hence, non-linear static analysis option is invoked.Keywords: structure, construction, signature tower, embedment design concept
Procedia PDF Downloads 3013455 Creating Smart and Healthy Cities by Exploring the Potentials of Emerging Technologies and Social Innovation for Urban Efficiency: Lessons from the Innovative City of Boston
Authors: Mohammed Agbali, Claudia Trillo, Yusuf Arayici, Terrence Fernando
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The wide-spread adoption of the Smart City concept has introduced a new era of computing paradigm with opportunities for city administrators and stakeholders in various sectors to re-think the concept of urbanization and development of healthy cities. With the world population rapidly becoming urban-centric especially amongst the emerging economies, social innovation will assist greatly in deploying emerging technologies to address the development challenges in core sectors of the future cities. In this context, sustainable health-care delivery and improved quality of life of the people is considered at the heart of the healthy city agenda. This paper examines the Boston innovation landscape from the perspective of smart services and innovation ecosystem for sustainable development, especially in transportation and healthcare. It investigates the policy implementation process of the Healthy City agenda and eHealth economy innovation based on the experience of Massachusetts’s City of Boston initiatives. For this purpose, three emerging areas are emphasized, namely the eHealth concept, the innovation hubs, and the emerging technologies that drive innovation. This was carried out through empirical analysis on results of public sector and industry-wide interviews/survey about Boston’s current initiatives and the enabling environment. The paper highlights few potential research directions for service integration and social innovation for deploying emerging technologies in the healthy city agenda. The study therefore suggests the need to prioritize social innovation as an overarching strategy to build sustainable Smart Cities in order to avoid technology lock-in. Finally, it concludes that the Boston example of innovation economy is unique in view of the existing platforms for innovation and proper understanding of its dynamics, which is imperative in building smart and healthy cities where quality of life of the citizenry can be improved.Keywords: computing paradigm, emerging technologies, equitable healthcare, healthy cities, open data, smart city, social innovation
Procedia PDF Downloads 3363454 The Concept of an Agile Enterprise Research Model
Authors: Maja Sajdak
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The aim of this paper is to present the concept of an agile enterprise model and to initiate discussion on the research assumptions of the model presented. The implementation of the research project "The agility of enterprises in the process of adapting to the environment and its changes" began in August 2014 and is planned to last three years. The article has the form of a work-in-progress paper which aims to verify and initiate a debate over the proposed research model. In the literature there are very few publications relating to research into agility; it can be concluded that the most controversial issue in this regard is the method of measuring agility. In previous studies the operationalization of agility was often fragmentary, focusing only on selected areas of agility, for example manufacturing, or analysing only selected sectors. As a result the measures created to date can only be treated as contributory to the development of precise measurement tools. This research project aims to fill a cognitive gap in the literature with regard to the conceptualization and operationalization of an agile company. Thus, the original contribution of the author of this project is the construction of a theoretical model that integrates manufacturing agility (consisting mainly in adaptation to the environment) and strategic agility (based on proactive measures). The author of this research project is primarily interested in the attributes of an agile enterprise which indicate that the company is able to rapidly adapt to changing circumstances and behave pro-actively.Keywords: agile company, acuity, entrepreneurship, flexibility, research model, strategic leadership
Procedia PDF Downloads 3433453 Invalidation of the Start of Lunar Calendars Based on Sighting of Crescent: A Survey of 101 Years of Data between 1938 and 2038
Authors: Rafik Ouared
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The purpose of this paper is to invalidate decisions made by the Islamic conference led at Istanbul in 2016, which had defined two basic criteria to determine the start of the lunar month: (1)they are all based on the sighting of the crescent, be it observed or computed with modern methods, and (2) they've strongly recommended the adoption of the principle of 'unification of sighting', by which any occurrence of sighting anywhere would be applicable everywhere. To demonstrate the invalidation of those statements, a survey of 101 years of data, from 1938 to 2038, have been analyzed to compare the probability density function (PDF) of time difference between different types of fajr and new moon. Two groups of fajr have been considered: the 'natural fajr', which is the very first fajr following new moon, and the 'biased fajr', which is defined by human being inclusively of all chosen definitions. The parametric and non-parametric statistical comparisons between the different groups have shown the all the biased PDFs are significantly different from the unbiased (natural) PDF with probability value (p-value) less than 0.001. The significance level was fixed to 0.05. Conclusion: the on-going reference to sighting of crescent is inducing an significant bias in defining lunar calendar. Therefore, 'natural' calendar would be more applicable requiring a more contextualized revision of issue in fiqh.Keywords: biased fajr, lunar calendar, natural fajr, probability density function, sighting of crescent, time difference between fajr and new moon
Procedia PDF Downloads 2123452 Methodology for Assessing Spatial Equity of Urban Green Space
Authors: Asna Anchalan, Anjana Bhagyanathan
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Urban green space plays an important role in providing health (physical and mental well-being), economic, and environmental benefits for urban residents and neighborhoods. Ensuring equitable distribution of urban green space is vital to ensure equal access to these benefits. This study is developing a methodology for assessing spatial equity of urban green spaces in the Indian context. Through a systematic literature review, the research trends, parameters, data, and tools being used are identified. After 2020, the research in this domain is increasing rapidly, where COVID-19 acted as a catalyst. Indian documents use various terminologies, definitions, and classifications of urban green spaces. The terminology, definition, and classification for this study are done after reviewing several Indian documents, master plans, and research papers. Parameters identified for assessing spatial equity are availability, proximity, accessibility, and socio-economic disparity. Criteria for evaluating each parameter were identified from diverse research papers. There is a research gap identified as a comprehensive approach encompassing all four parameters. The outcome of this study led to the development of a methodology that addresses the gaps, providing a practical tool applicable across diverse Indian cities.Keywords: urban green space, spatial equity, accessibility, proximity, methodology
Procedia PDF Downloads 573451 The Effect of Knowledge Management in Lean Organization
Authors: Mehrnoosh Askarizadeh
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In an ever changeable and globalized world with new economic and global competitors competing for the same customers and resources, is increasing the pressure on organizations' competitiveness. In addition, organizations faces additional challenges due to an ever-growing amount of data and the ever-bigger challenge of analyzing that data and keeping the data secure. Successful companies are characterized by exploiting their intellectual capital in an efficient manner. Thus, the most valuable asset an organization has today has become its employees' knowledge. To enable this, there is a tool that supports easier handling and optimizes the use of knowledge, which is knowledge management. Based on the theoretical framework and careful review as well as analysis of interviews and observations resulted in six essential areas: structure, management, compensation, communication, trust and motivation. The analysis showed that the scientific articles and literature have different perspectives, different definitions and are based on different theories but the essence is that they all finally seems to arrive at the same result and conclusion, although with different viewpoints and perspectives. This is regardless of whether the focus is on management style, rewards or communication they all focus on the individual. The conclusion is that organizational culture affects knowledge management and dissemination of information, because of its direct impact on the individual. The largest and most important underlying factor why we choose to participate in improvement work or share knowledge is our motivation. Motivation is the reason for and the reason behind our actions.Keywords: lean, lean production, knowledge management, information management, motivation
Procedia PDF Downloads 5193450 Against the Philosophical-Scientific Racial Project of Biologizing Race
Authors: Anthony F. Peressini
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The concept of race has recently come prominently back into discussion in the context of medicine and medical science, along with renewed effort to biologize racial concepts. This paper argues that this renewed effort to biologize race by way of medicine and population genetics fail on their own terms, and more importantly, that the philosophical project of biologizing race ought to be recognized for what it is—a retrograde racial project—and abandoned. There is clear agreement that standard racial categories and concepts cannot be grounded in the old way of racial naturalism, which understand race as a real, interest-independent biological/metaphysical category in which its members share “physical, moral, intellectual, and cultural characteristics.” But equally clear is the very real and pervasive presence of racial concepts in individual and collective consciousness and behavior, and so it remains a pressing area in which to seek deeper understanding. Recent philosophical work has endeavored to reconcile these two observations by developing a “thin” conception of race, grounded in scientific concepts but without the moral and metaphysical content. Such “thin,” science-based analyses take the “commonsense” or “folk” sense of race as it functions in contemporary society as the starting point for their philosophic-scientific projects to biologize racial concepts. A “philosophic-scientific analysis” is a special case of the cornerstone of analytic philosophy: a conceptual analysis. That is, a rendering of a concept into the more perspicuous concepts that constitute it. Thus a philosophic-scientific account of a concept is an attempt to work out an analysis of a concept that makes use of empirical science's insights to ground, legitimate and explicate the target concept in terms of clearer concepts informed by empirical results. The focus in this paper is on three recent philosophic-scientific cases for retaining “race” that all share this general analytic schema, but that make use of “medical necessity,” population genetics, and human genetic clustering, respectively. After arguing that each of these three approaches suffers from internal difficulties, the paper considers the general analytic schema employed by such biologizations of race. While such endeavors are inevitably prefaced with the disclaimer that the theory to follow is non-essentialist and non-racialist, the case will be made that such efforts are not neutral scientific or philosophical projects but rather are what sociologists call a racial project, that is, one of many competing efforts that conjoin a representation of what race means to specific efforts to determine social and institutional arrangements of power, resources, authority, etc. Accordingly, philosophic-scientific biologizations of race, since they begin from and condition their analyses on “folk” conceptions, cannot pretend to be “prior to” other disciplinary insights, nor to transcend the social-political dynamics involved in formulating theories of race. As a result, such traditional philosophical efforts can be seen to be disciplinarily parochial and to address only a caricature of a large and important human problem—and thereby further contributing to the unfortunate isolation of philosophical thinking about race from other disciplines.Keywords: population genetics, ontology of race, race-based medicine, racial formation theory, racial projects, racism, social construction
Procedia PDF Downloads 2733449 Decision Making Approach through Generalized Fuzzy Entropy Measure
Authors: H. D. Arora, Anjali Dhiman
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Uncertainty is found everywhere and its understanding is central to decision making. Uncertainty emerges as one has less information than the total information required describing a system and its environment. Uncertainty and information are so closely associated that the information provided by an experiment for example, is equal to the amount of uncertainty removed. It may be pertinent to point out that uncertainty manifests itself in several forms and various kinds of uncertainties may arise from random fluctuations, incomplete information, imprecise perception, vagueness etc. For instance, one encounters uncertainty due to vagueness in communication through natural language. Uncertainty in this sense is represented by fuzziness resulting from imprecision of meaning of a concept expressed by linguistic terms. Fuzzy set concept provides an appropriate mathematical framework for dealing with the vagueness. Both information theory, proposed by Shannon (1948) and fuzzy set theory given by Zadeh (1965) plays an important role in human intelligence and various practical problems such as image segmentation, medical diagnosis etc. Numerous approaches and theories dealing with inaccuracy and uncertainty have been proposed by different researcher. In the present communication, we generalize fuzzy entropy proposed by De Luca and Termini (1972) corresponding to Shannon entropy(1948). Further, some of the basic properties of the proposed measure were examined. We also applied the proposed measure to the real life decision making problem.Keywords: entropy, fuzzy sets, fuzzy entropy, generalized fuzzy entropy, decision making
Procedia PDF Downloads 4493448 Arabic Literature as a Tool for Educational Transformation in Nigeria
Authors: Abdulfatah A Raji
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This paper started with the definitions of literature, Arabic literature, transformation and went further to highlight the components of educational transformation. The general history of Arabic literature was discussed with focus on how it undergoes some transformations from pre-Islamic period through Quranic era, Abbasid literature to renaissance period in which the modernization of Arabic literature started in Egypt. It also traces the spread of Arabic literature in Nigeria from the pre-colonial era during the Kanuri rulers to Jihad of Usman Dan Fodio and the development of literature which manifested to the Teacher’s Colleges and Bayero University in Northern Nigeria. Also, the establishment of primary and post-primary schools by Muslim organizations in many cities and towns of the Western part of Nigeria. Literary criticism was also discussed in line with Arabic literature. Poetry work of eminent poets were cited to show its importance in line with educational transformation in Nigerian literature and lessons from the cited Arabic poetry works were also highlighted to include: motivation to behave well and to tolerate others, better spirits of interaction, love and co-existence among different sexes, religion etc. All these can help in developing a better educational transformation in Nigeria which can in turn help in how to conduct researches for national development. The paper recommended compulsory Arabic literature at all levels of the nations’ educational system as well as publication of Arabic books and journals to encourage peace in this era of conflicts and further transform Nigeria’s educational system for better.Keywords: Arabic, literature, peace, development, Nigeria
Procedia PDF Downloads 4753447 Analysis of Unconditional Conservatism and Earnings Quality before and after the IFRS Adoption
Authors: Monica Santi, Evita Puspitasari
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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism
Procedia PDF Downloads 2603446 Knowledge Diffusion via Automated Organizational Cartography (Autocart)
Authors: Mounir Kehal
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The post-globalization epoch has placed businesses everywhere in new and different competitive situations where knowledgeable, effective and efficient behavior has come to provide the competitive and comparative edge. Enterprises have turned to explicit - and even conceptualizing on tacit - knowledge management to elaborate a systematic approach to develop and sustain the intellectual capital needed to succeed. To be able to do that, you have to be able to visualize your organization as consisting of nothing but knowledge and knowledge flows, whilst being presented in a graphical and visual framework, referred to as automated organizational cartography. Hence, creating the ability of further actively classifying existing organizational content evolving from and within data feeds, in an algorithmic manner, potentially giving insightful schemes and dynamics by which organizational know-how is visualized. It is discussed and elaborated on most recent and applicable definitions and classifications of knowledge management, representing a wide range of views from mechanistic (systematic, data driven) to a more socially (psychologically, cognitive/metadata driven) orientated. More elaborate continuum models, for knowledge acquisition and reasoning purposes, are being used for effectively representing the domain of information that an end user may contain in their decision making process for utilization of available organizational intellectual resources (i.e. Autocart). In this paper, we present an empirical research study conducted previously to try and explore knowledge diffusion in a specialist knowledge domain.Keywords: knowledge management, knowledge maps, knowledge diffusion, organizational cartography
Procedia PDF Downloads 3093445 Engaging Students in Learning through Visual Demonstration Models in Engineering Education
Authors: Afsha Shaikh, Mohammed Azizur Rahman, Ibrahim Hassan, Mayur Pal
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Student engagement in learning is instantly affected by the sources of learning methods available for them, such as videos showing the applications of the concept or showing a practical demonstration. Specific to the engineering discipline, there exist enormous challenging concepts that can be simplified when they are connected to real-world scenarios. For this study, the concept of heat exchangers was used as it is a part of multidisciplinary engineering fields. To make the learning experience enjoyable and impactful, 3-D printed heat exchanger models were created for students to use while working on in-class activities and assignments. Students were encouraged to use the 3-D printed heat exchanger models to enhance their understanding of theoretical concepts associated with its applications. To assess the effectiveness of the method, feedback was received by students pursuing undergraduate engineering via an anonymous electronic survey. To make the feedback more realistic, unbiased, and genuine, students spent nearly two to three weeks using the models in their in-class assignments. The impact of these tools on their learning was assessed through their performance in their ungraded assignments as well as their interactive discussions with peers. ‘Having to apply the theory learned in class whilst discussing with peers on a class assignment creates a relaxed and stress-free learning environment in classrooms’; this feedback was received by more than half the students who took the survey and found 3-D models of heat exchanger very easy to use. Amongst many ways to enhance learning and make students more engaged through interactive models, this study sheds light on the importance of physical tools that help create a lasting mental representation in the minds of students. Moreover, in this technologically enhanced era, the concept of augmented reality was considered in this research. E-drawings application was recommended to enhance the vision of engineering students so they can see multiple views of the detailed 3-D models and cut through its different sides and angles to visualize it properly. E-drawings could be the next tool to implement in classrooms to enhance students’ understanding of engineering concepts.Keywords: student engagement, life-long-learning, visual demonstration, 3-D printed models, engineering education
Procedia PDF Downloads 1153444 The Impact of Technology on Handicapped and Disability
Authors: George Kamil Kamal Abdelnor
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Every major educational institution has incorporated diversity, equity, and inclusion (DEI) principles into its administrative, hiring, and pedagogical practices. Yet these DEI principles rarely incorporate explicit language or critical thinking about disability. Despite the fact that according to the World Health Organization, one in five people worldwide is disabled, making disabled people the larger minority group in the world, disability remains the neglected stepchild of DEI. Drawing on disability studies and crip theory frameworks, the underlying causes of this exclusion of disability from DEI, such as stigma, shame, invisible disabilities, institutionalization/segregation/delineation from family, and competing models and definitions of disability are examined. This paper explores both the ideological and practical shifts necessary to include disability in university DEI initiatives. It offers positive examples as well as conceptual frameworks such as 'divers ability' for so doing. Using Georgetown University’s 2020-2022 DEI initiatives as a case study, this paper describes how curricular infusion, accessibility, identity, community, and diversity administration infused one university’s DEI initiatives with concrete disability-inclusive measures. It concludes with a consideration of how the very framework of DEI itself might be challenged and transformed if disability were to be included.Keywords: cognitive disability, cognitive diversity, disability, higher education disability, Standardized Index of Diversity of Disability (SIDD), differential and diversity in disability, 60+ population diversity, equity, inclusion, crip theory, accessibility
Procedia PDF Downloads 383443 Reliability and Cost Focused Optimization Approach for a Communication Satellite Payload Redundancy Allocation Problem
Authors: Mehmet Nefes, Selman Demirel, Hasan H. Ertok, Cenk Sen
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A typical reliability engineering problem regarding communication satellites has been considered to determine redundancy allocation scheme of power amplifiers within payload transponder module, whose dominant function is to amplify power levels of the received signals from the Earth, through maximizing reliability against mass, power, and other technical limitations. Adding each redundant power amplifier component increases not only reliability but also hardware, testing, and launch cost of a satellite. This study investigates a multi-objective approach used in order to solve Redundancy Allocation Problem (RAP) for a communication satellite payload transponder, focusing on design cost due to redundancy and reliability factors. The main purpose is to find the optimum power amplifier redundancy configuration satisfying reliability and capacity thresholds simultaneously instead of analyzing respectively or independently. A mathematical model and calculation approach are instituted including objective function definitions, and then, the problem is solved analytically with different input parameters in MATLAB environment. Example results showed that payload capacity and failure rate of power amplifiers have remarkable effects on the solution and also processing time.Keywords: communication satellite payload, multi-objective optimization, redundancy allocation problem, reliability, transponder
Procedia PDF Downloads 2613442 Old Community Spatial Integration: Discussion on the Mechanism of Aging Space System Replacement
Authors: Wan-I Chen, Tsung-I Pai
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Future the society aging of population will create the social problem has not had the good mechanism solution in the Asian country, especially in Taiwan. In the future ten year the people in Taiwan must facing the condition which is localization aging social problem. In this situation, how to use the spatial in eco way to development space use to solve the old age spatial demand is the way which might develop in the future Taiwan society. Over the next 10 years, taking care of the aging people will become part of the social problem of aging phenomenon. The research concentrate in the feasibility of spatial substitution, secondary use of spatial might solve out of spatial problem for aging people. In order to prove the space usable, the research required to review the project with the support system and infill system for space experiment, by using network grid way. That defined community level of space elements location relationship, make new definitions of space and return to cooperation. Research to innovation in the the appraisal space causes the possibility, by spatial replacement way solution on spatial insufficient suitable condition. To evaluation community spatial by using the support system and infill system in order to see possibilities of use in replacement inner space and modular architecture into housing. The study is discovering the solution on the Eco way to develop space use to figure out the old age spatial demand.Keywords: sustainable use, space conversion, integration, replacement
Procedia PDF Downloads 1763441 Spatial Practice Towards Urban Identity: The Shift, Limitation and Contemporary Value of Christopher
Authors: Botao Zhao, Hong Jiang
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Christopher Alexander's urban design theory challenges the technical rationality of the empiricism that prevailsin the first half of the 20th century. Alexander emphasizes the wholeness of the city through progressive design, conceptual-based participation, shaping of centrality, and other principles. Based on Christopher Alexander’s comprehensive book “a new theory of urban design” and by combining with other major works, this paper puts Alexander into the history of the post-modern shift of architecture and urban planning in the middle and late 20th century and analyzes the uniqueness of Alexander’s systematization of spatial context. Despite the overemphasis on the initiative of design, Alexander's attempt to discover the “objectivity” of good space -the ability to generate people's urban identity-through an expanded concept of space, and a systematic approach to design restructures the visceral connection between urban space and human. The concept of urban identity is then decomposed into the identity of the physical setting, identity of process, and identity of meaning. Professionals need to learn from the reality and history of urban space to construct spatial“vocabulary libraries” and create the wholeness of the city, and in which process strengthen the subjectivity of the discipline simultaneously, to generate living structures in which urban identity could be ultimately cultivated.Keywords: christopher alexander, a new theory of urban design, Urban identity, pattern language, urban design
Procedia PDF Downloads 1513440 Understanding Lacan’s ‘Name of the Father’ Concept, the Original Introject, and Personality Functioning
Authors: Chloe T. Cohen, Sarah Johnson
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Psychoanalytic literature has traditionally focused on the theoretical explanations of psychological phenomena rather than empirical research to support those ideas. Many clinicians assume a lack of empirical verification of the theories that underpin psychoanalytic treatment disqualifies psychoanalytic psychotherapy as an effective clinical technique. One such theory is Lacan’s ‘Name of the Father’, which extended Freud’s idea of the importance of a successful resolution of the Oedipal problem, situating it even earlier in psychological development. Lacan posited that the Name of the Father construct (establishing psychological structure and preventing psychosis) was best represented in language use, metaphor, and linguistic structure. However, no study to date has empirically examined the Name of the Father construct. The current study attempts to measure Lacan’s ‘Name of the Father’ construct through linguistic structure and metaphor use and to compare it with Freud’s ‘original introject’. We will then investigate whether they relate to adult personality functioning (measured using the Rorschach Inkblot Test). We aim to contribute to the empirical study of psychoanalytic concepts by operationalizing and validating the Name of the Father empirically. We also aim to examine the relationship of the Name of the Father construct to Freud’s concept of the original introject and to adult pathology. We hypothesize that measures of the original introject will mediate the pathway between linguistic indicators of Lacan’s Name of the Father construct and personality functioning.Keywords: Lacan, Name of the Father, original introject, personality functioning, psychoanalysis
Procedia PDF Downloads 2003439 Place, Space and Asian/Hawaiian Identities in Gary Pak's My Friend Kammy and Ishmael Reed or Me
Authors: Jaroslav Kušnír
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Hawaiian literature in English has been researched more intensively in the past decades, mostly in the context of Asian American literature. In his collection of stories Language of the Gecko's and Other Stories, Hawaiian author Gary Pak explores complex relationships between Asian, Native Hawaiian, and American characters living mostly in Hawaii. Through a depiction of these complex relationships, Pak also explores the interaction between different cultures in Hawaii as well as the formation of Asian/Hawaiian identity in the modern world. Based on a comparative approach and close analysis method, this paper will explore the role of place and its historical and cultural background in the formation of modern Asian/Hawaiian cultural identity as manifested in Pak's stories My Friend Kammy and Ishmael Reed or Me. At the same time, through the use of Bill Ashcroft´s concept of transnation, the author of this paper will analyze Pak's depiction of the formation of the cultural identity of characters from Gary Pak's stories My Friend Kammy and Ishmael Reed or Me, which are, in the author of this paper´s view, the characters close to the concept of Ashcroft's transnation which makes them different from traditional cosmopolitan or diasporic characters.Keywords: culture, cultural identity, Hawaiian identity, Hawaiian literature, place, transnation
Procedia PDF Downloads 713438 Adolescent Gamers: The Relationship between Berzonsky’s Style of Identity and Immersion: Pilot Study
Authors: Monika Paleczna, Barbara Szmigielska
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Adolescence is a developmental period, covering the period from 10 to 20 years of age, in which young people face many challenges. One of the most important tasks of the adolescence period is getting a structured identity. The development of identity is possible by undertaking various activities. Nowadays, virtual activities are very common among young people. One of the main adolescents’ activities in the online environment is playing computer games. The main aim of this work is to answer the question about the relationship between the identity style of adolescents and immersion, -a phenomenon often observed while playing computer games. The concept of identity created by Berzonsky is considered as one of the best-defined concepts of identity. He defines identity as both a structure and a process and distinguishes three styles of identity: informational, normative, and diffuse/avoidant. Immersion is a concept that can be applied in a broad context, but in the game environment, it is a specific psychological experience of being involved in a computer game. It refers to the relocation of the attention resources to the game world, with a limited or impossible perception of stimuli from reality. Considering how much time adolescents spend playing computer games, the question about the relationship between their identity and the immersion in the game seems to be extremely interesting. Fifty adolescents aged 15-17 participated in the study. They played a computer game and completed the Identity Style Inventory and the Immersion Questionaire.Keywords: identity, immersion, computer games, adolescence
Procedia PDF Downloads 2733437 Comparative Assessment of Bus Rapid Transit System in India
Authors: Namrata Ghosh, Sapan Tiwari
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Public transport service plays an important role in people's transportation needs in urban areas. Bus Rapid Transit System (BRTS) is a transport service that provides passengers with a quick and efficient mode of transport. It is developed by changing the existing infrastructure, vehicles, route, or by developing a new dedicated corridor for the bus route. This dedicated lanes transport passengers to their destination quickly and efficiently and flexible in meeting demand. However, with rapid urbanization and increasing population density in Indian cities, traffic congestion has become a significant issue. In a few Indian cities, the BRTS concept is implemented to address the issue of traffic congestion that eventually resulted in less road congestion. The research aims to provide a literature review on the overall outlook of the BRTS system and its practical implementation in mass urban transit. First, it reflects a literature review on the concept of the BRTS system in both developed and developing countries. Afterward, comparative analysis of BRTS, hindrances associated with the permanent integrated system, and the need for establishing the Bus Rapid Transit System in Indian cities is demonstrated. The research concludes with some recommendations that could help in improving the loopholes in the existing system.Keywords: bus rapid transit system(BRTS), dedicated corridor, public transport, traffic congestion
Procedia PDF Downloads 2863436 Does One Size Fit All: Immigrant Youths, Bullying and Peer-Aggression
Authors: Shila Khayambashi
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For the past few decades, Western researchers studied different youth issues, such as bullying, peer-aggression, depression, self-harm, and suicide, in a formulated and standardized manner. These researchers have grounded their studies upon a series of introduced characteristics and traits, which pragmatically defined the action of the individuals involved in these activities (Olweus, 1994). The phenomena of bullying and peer-aggression have touched the lives of many immigrant youths, as well. However, in the case of these immigrant young adults, the Police investigated, and later dismissed, the victims’ involvement in drugs and gangs’ activities, instead of questioning the possibility of the peer-aggression. This paper argues that neither government officials nor school personnel has ever investigated any cyber-documentation which would clarify these youth’s untimely deaths or search for any indication of peer-aggression at school. Through my ongoing research, I will problematize the Eurocentric definition of bullying and its limitations. I question the assumed universality of these definitions’ characteristics and their lack of minority representation. This research questions explicitly the positionality of the displaced youth within the promised multiculturality of Canada. I will ask: Does one size fit all, considering the bio-psycho-socio-economic differences between the Eastern and the Western worlds? More importantly, how does the epidemy of the communicative devices, like smartphones, and communicative apps, like Twitter and Snapchats, facilitate or hinder peer-aggression for the displaced youths?Keywords: Bullying , Immigrant youths, Peer aggression, Minority population
Procedia PDF Downloads 1323435 Carbon Nanotube Field Effect Transistor - a Review
Authors: P. Geetha, R. S. D. Wahida Banu
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The crowning advances in Silicon based electronic technology have dominated the computation world for the past decades. The captivating performance of Si devices lies in sustainable scaling down of the physical dimensions, by that increasing device density and improved performance. But, the fundamental limitations due to physical, technological, economical, and manufacture features restrict further miniaturization of Si based devices. The pit falls are due to scaling down of the devices such as process variation, short channel effects, high leakage currents, and reliability concerns. To fix the above-said problems, it is needed either to follow a new concept that will manage the current hitches or to support the available concept with different materials. The new concept is to design spintronics, quantum computation or two terminal molecular devices. Otherwise, presently used well known three terminal devices can be modified with different materials that suits to address the scaling down difficulties. The first approach will occupy in the far future since it needs considerable effort; the second path is a bright light towards the travel. Modelling paves way to know not only the current-voltage characteristics but also the performance of new devices. So, it is desirable to model a new device of suitable gate control and project the its abilities towards capability of handling high current, high power, high frequency, short delay, and high velocity with excellent electronic and optical properties. Carbon nanotube became a thriving material to replace silicon in nano devices. A well-planned optimized utilization of the carbon material leads to many more advantages. The unique nature of this organic material allows the recent developments in almost all fields of applications from an automobile industry to medical science, especially in electronics field-on which the automation industry depends. More research works were being done in this area. This paper reviews the carbon nanotube field effect transistor with various gate configurations, number of channel element, CNT wall configurations and different modelling techniques.Keywords: array of channels, carbon nanotube field effect transistor, double gate transistor, gate wrap around transistor, modelling, multi-walled CNT, single-walled CNT
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