Search results for: ASHRAE case study
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 53535

Search results for: ASHRAE case study

52875 Postural Orthostatic Tachycardia Syndrome: A Case Study and Discussion of Its Epidemiology, Pathophysiology, Diagnosis, and Management

Authors: Zayd Parekh, Amish Prasad, Baraa Souman

Abstract:

Postural orthostatic tachycardia syndrome (POTS) is characterized by orthostatic intolerance due to an exaggerated tachycardia in response to standing upright. This exaggerated orthostatic tachycardia is defined as the heart rate (HR) rising 30 beats above a baseline value while supine or seated within ten minutes. The tachycardia can lead to symptoms of orthostatic intolerance such as palpitations, lightheadedness, exercise intolerance, fatigue, and anxiety. POTS can go undiagnosed for many years due to its similarities with other cardiac and psychiatric conditions and nonspecific presentation, making it crucial to raise awareness for it in the medical field. The following case study discusses a 30-year-old female who was evaluated in the emergency room several times before being referred to the clinic for POTS. An overview of what tests are performed with this patient is also provided, highlighting the diagnostic work-up for POTS and the process of ruling out other differentials being considered. Finally, the epidemiology, the various theories regarding its pathophysiology, the diagnostic process, and pharmacological and non-pharmacological management for POTS are reviewed.

Keywords: orthostatic intolerance, postural orthostatic tachycardia syndrome, syncope, tachycardia

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52874 Exploring De-Fi through 3 Case Studies: Transparency, Social Impact, and Regulation

Authors: Dhaksha Vivekanandan

Abstract:

DeFi is a network that avoids reliance on financial intermediaries through its peer-to-peer financial network. DeFi operates outside of government control; hence it is important for us to understand its impacts. This study employs a literature review to understand DeFi and its emergence, as well as its implications on transparency, social impact, and regulation. Further, 3 case studies are analysed within the context of these categories. DeFi’s provision of increased transparency poses environmental and storage costs and can lead to user privacy being endangered. DeFi allows for the provision of entrepreneurial incentives and protection against monetary censorship and capital control. Despite DeFi's transparency issues and volatility costs, it has huge potential to reduce poverty; however, regulation surrounding DeFi still requires further tightening by governments.

Keywords: DeFi, transparency, regulation, social impact

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52873 The confluence of Societal Dogmas and Extremist (Religious) Ideologies: A Case Study of Male Youth Involved in Violent Extremism in Sargodha and Jhang, Punjab

Authors: Tehmina Aslam

Abstract:

South-Asian societies elicit a male-dominant hierarchy, socio-economically and politico-religiously. The aim of the study was to examine the contribution of gender to violent extremism in order to devise means for its control in Pakistan. A qualitative case study based on interviews was conducted of de-radicalized former militants who were affiliated to militant organizations such as Sipahe Sahaba Pakistan, Lashkare Jhangvi, Laskhare Taibah, and Jaishe Mohammad, and who resided in Sargodha and Jhang, cities of the Punjab. The study exuded three main findings: first, gender alone was insufficient to motivate a male youth to resort to violent extremism; second, gender segregation made a male youth more vulnerable to an extremist ideology; and third, male gender was more prone to the influence of an extremist misguided religious ideology that pandered to male chauvinistic (societal dogmas constructing a male identity) needs and offered a male youth an opportunity to reinforce male dominance in society. The conclusion drawn was that the confluence of societal dogmas and extremist (religious) ideologies offered the major resistance against preventing violent extremism and, without dealing with both of them simultaneously, the tendency in male youth to resorting to violent extremism could not be dissipated.

Keywords: violent extremism, countering violent extremism, preventing violent extremism, youth

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52872 Assessing the Effectiveness of Warehousing Facility Management: The Case of Mantrac Ghana Limited

Authors: Kuhorfah Emmanuel Mawuli

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Generally, for firms to enhance their operational efficiency of logistics, it is imperative to assess the logistics function. The cost of logistics conventionally represents a key consideration in the pricing decisions of firms, which suggests that cost efficiency in logistics can go a long way to improve margins. Warehousing, which is a key part of logistics operations, has the prospect of influencing operational efficiency in logistics management as well as customer value, but this potential has often not been recognized. It has been found that there is a paucity of research that evaluates the efficiency of warehouses. Indeed, limited research has been conducted to examine potential barriers to effective warehousing management. Due to this paucity of research, there is limited knowledge on how to address the obstacles associated with warehousing management. In order for warehousing management to become profitable, there is the need to integrate, balance, and manage the economic inputs and outputs of the entire warehouse operations, something that many firms tend to ignore. Management of warehousing is not solely related to storage functions. Instead, effective warehousing management requires such practices as maximum possible mechanization and automation of operations, optimal use of space and capacity of storage facilities, organization through "continuous flow" of goods, a planned system of storage operations, and safety of goods. For example, there is an important need for space utilization of the warehouse surface as it is a good way to evaluate the storing operation and pick items per hour. In the setting of Mantrac Ghana, not much knowledge regarding the management of the warehouses exists. The researcher has personally observed many gaps in the management of the warehouse facilities in the case organization Mantrac Ghana. It is important, therefore, to assess the warehouse facility management of the case company with the objective of identifying weaknesses for improvement. The study employs an in-depth qualitative research approach using interviews as a mode of data collection. Respondents in the study mainly comprised warehouse facility managers in the studied company. A total of 10 participants were selected for the study using a purposive sampling strategy. Results emanating from the study demonstrate limited warehousing effectiveness in the case company. Findings further reveal that the major barriers to effective warehousing facility management comprise poor layout, poor picking optimization, labour costs, and inaccurate orders; policy implications of the study findings are finally outlined.

Keywords: assessing, warehousing, facility, management

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52871 Investigation of Vibration in Diesel-Fueled Motoblocks in the Case of Supplying Different Types of Fuel Mixture

Authors: Merab Mamuladze, Mixeil Lejava, Fadiko Abuselidze

Abstract:

At present, where most of the soils of Georgia have a small contour, the demand for small-capacity technical means, in particular motoblocks, has increased. Motoblocks perform agricultural work for various purposes, where the work process is performed by the operator, who experiences various magnitudes of vibration, impact, noise, and in general, as a result of long-term work production, causes body damage, dynamic load, and respiratory diseases in people. In the scientific paper, the dependence on the vibration of different types of diesel fuel is investigated in the case of five different revolutions in the internal combustion engine. Studies have shown that fuel and engine speed are the only risk factors that contradict the ISO 5349-2(2004) international standard. The experience of four years of work studies showed that 10% of operators received various types of injuries as a result of working with motoblocks. Experiments also showed that the amount of vibration decreases when the number of revolutions of the engine increases, and in the case of using biodiesel fuel, the damage risk factor is 5-10%, and in the case of using conventional diesel, this indicator has gone up to 20%.

Keywords: engine, vibration, biodiesel, high risk factor, working conditions

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52870 Structural Properties of RC Beam with Progression of Corrosion Induced Delamination Cracking

Authors: Anupam Saxena, Achin Agrawal, Rishabh Shukla, S. Mandal

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It is quite important that the properties of structural elements do not change significantly before and after cracking, and if they do, it adversely affects the structure. Corrosion in rebars causes cracking in concrete which can lead to the change in properties of beam. In the present study, two RC beams with same flexural strength but with different reinforcement arrangements are considered and modelling of cracks of RC beams has been done at different degrees of corrosion in the case of delamination using boundary conditions of Three Point Bending Test. Finite Element Analysis (FEA) has been done at different degree of corrosion to observe the variation of different parameters like modal frequency, Elasticity and Flexural strength in case of delamination. Also, the comparison between two different RC arrangements is made to conclude which one of them is more suitable.

Keywords: delamination, elasticity, FEA, flexural strength, modal frequency, RC beam

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52869 Analyzing Business Model Choices and Sustainable Value Capturing: A Multiple Case Study of Sharing Economy Business Models

Authors: Minttu Laukkanen, Janne Huiskonen

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This study investigates the sharing economy business models as examples of the sustainable business models. The aim is to contribute to the limited literature on sharing economy in connection with sustainable business models by explaining sharing economy business models value capturing. Specifically, this research answers the following question: How business model choices affect captured sustainable value? A multiple case study approach is applied in this study. Twenty different successful sharing economy business models focusing on consumer business and covering four main areas, accommodation, mobility, food, and consumer goods, are selected for analysis. The secondary data available on companies’ websites, previous research, reports, and other public documents are used. All twenty cases are analyzed through the sharing economy business model framework and sustainable value analysis framework using qualitative data analysis. This study represents general sharing economy business model value attributes and their specifications, i.e. sustainable value propositions for different stakeholders, and further explains the sustainability impacts of different sharing economy business models through captured and uncaptured value. In conclusion, this study represents how business model choices affect sustainable value capturing through eight business model attributes identified in this study. This paper contributes to the research on sustainable business models and sharing economy by examining how business model choices affect captured sustainable value. This study highlights the importance of careful business model and sustainability impacts analyses including the triple bottom line, multiple stakeholders and value captured and uncaptured perspectives as well as sustainability trade-offs. It is not self-evident that sharing economy business models advance sustainability, and business model choices does matter.

Keywords: sharing economy, sustainable business model innovation, sustainable value, value capturing

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52868 Assessment of Causes of Building Collapse in Nigeria

Authors: Olufemi Oyedele

Abstract:

Building collapse (BC) in Nigeria is becoming a regular occurrence, each recording great casualties in the number of lives and materials lost. Building collapse is a situation where building which has been completed and occupied, completed but not occupied or under construction, collapses on its own due to action or inaction of man or due to natural event like earthquake, storm, flooding, tsunami or wildfire. It is different from building demolition. There are various causes of building collapse and each case requires expert judgment to decide the cause of its collapse. Rate of building collapse is a reflection of the level of organization and control of building activities and degree of sophistication of the construction professionals in a country. This study explored the use of case study by examining the causes of six (6) collapsed buildings (CB) across Nigeria. Samples of materials from the sites of the collapsed buildings were taken for testing and analysis, while critical observations were made at the sites to note the conditions of the ground (building base). The study found out that majority of the building collapses in Nigeria were due to poor workmanship, sub-standard building materials, followed by bad building base and poor design. The National Building Code 2006 is not effective due to lack of enforcement and the Physical Development Departments of states and Federal Capital Territory are just mere agents of corruption allowing all types of construction without building approvals.

Keywords: building collapse, concrete tests, differential settlement, integrity test, quality control

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52867 Renovation Planning Model for a Shopping Mall

Authors: Hsin-Yun Lee

Abstract:

In this study, the pedestrian simulation VISWALK integration and application platform ant algorithms written program made to construct a renovation engineering schedule planning mode. The use of simulation analysis platform construction site when the user running the simulation, after calculating the user walks in the case of construction delays, the ant algorithm to find out the minimum delay time schedule plan, and add volume and unit area deactivated loss of business computing, and finally to the owners and users of two different positions cut considerations pick out the best schedule planning. To assess and validate its effectiveness, this study constructed the model imported floor of a shopping mall floor renovation engineering cases. Verify that the case can be found from the mode of the proposed project schedule planning program can effectively reduce the delay time and the user's walking mall loss of business, the impact of the operation on the renovation engineering facilities in the building to a minimum.

Keywords: pedestrian, renovation, schedule, simulation

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52866 Mitigation of Risk Management Activities towards Accountability into Microfinance Environment: Malaysian Case Study

Authors: Nor Azlina A. Rahman, Jamaliah Said, Salwana Hassan

Abstract:

Prompt changes in global business environment, such as passionate competition, managerial/operational, changing governmental regulation and innovation in technology have significant impacts on the organizations. At present, global business environment demands for more proactive institutions on microfinance to provide an opportunity for the business success. Microfinance providers in Malaysia still accelerate its activities of funding by cash and cheque. These institutions are at high risk as the paper-based system is deemed to be slow and prone to human error, as well as requiring a major annual reconciliation process. The global transformation of financial services, growing involvement of technology, innovation and new business activities had progressively made risk management profile to be more subjective and diversified. The persistent, complex and dynamic nature of risk management activities in the institutions arise due to highly automated advancements of technology. This may thus manifest in a variety of ways throughout the financial services sector. This study seeks out to examine current operational risks management being experienced by microfinance providers in Malaysia; investigate the process of current practices on facilitator control factor mechanisms, and explore how the adoption of technology, innovation and use of management accounting practices would affect the risk management process of operation system in microfinance providers in Malaysia. A case study method was employed in this study. The case study also need to find that the vital past role of management accounting will be used for mitigation of risk management activities towards accountability as an information or guideline to microfinance provider. An empirical element obtainable with qualitative method is needed in this study, where multipart and in-depth information are essential to understand the issues of these institution phenomena. This study is expected to propose a theoretical model for implementation of technology, innovation and management accounting practices into the system of operation to improve internal control and subsequently lead to mitigation of risk management activities among microfinance providers to be more successful.

Keywords: microfinance, accountability, operational risks, management accounting practices

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52865 Study on the Key Stakeholders' Perception and Establishment of Sustainability Goals in the Green Building Projects: The Case of Malaysia

Authors: Nor Kalsum M. Isa, Mohd Yazid M. Yunos, Anuar Alias, Mazdi Marzuki, Kamarul Ismail, Mohd H. Ibrahim

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Green building is an emerging concept with the ultimate target to achieve sustainable development by integrating sustainability goals and principles into project development. Basically, a green building is a building that is designed, constructed and operated to boost environmental, economic, health and productivity performance over conventional buildings. The buildings have been proven to be successful in contributing towards sustainability and project success. The purpose of this study was to determine the benefits of sustainability application in building projects, looking towards project success from the perspective of Malaysian key project stakeholders. The study also aimed to explore the establishment of sustainability goals in the green building projects in Malaysia. The Triple Bottom Line (TBL) Concept of Sustainability was used as the foundation theoretical framework. Surveys, interviews and multiple case study methods were employed. A sample of 188 Malaysian building project stakeholders was selected for questionnaire surveys, and 15 stakeholders from three award-winning green building projects in Malaysia were involved in the interviews. The study found that the majority of the respondents were less aware that the sustainability integration in the building project can significantly affect cost reduction, schedule effectiveness and stakeholders’ satisfaction with the performance of buildings as at the same level as the quality performance. Of the four sustainability goals, the environmental aspect was given more priority than others in the development of the green building projects.

Keywords: green building, sustainability, project stakeholders, Malaysia

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52864 A Case-Based Reasoning-Decision Tree Hybrid System for Stock Selection

Authors: Yaojun Wang, Yaoqing Wang

Abstract:

Stock selection is an important decision-making problem. Many machine learning and data mining technologies are employed to build automatic stock-selection system. A profitable stock-selection system should consider the stock’s investment value and the market timing. In this paper, we present a hybrid system including both engage for stock selection. This system uses a case-based reasoning (CBR) model to execute the stock classification, uses a decision-tree model to help with market timing and stock selection. The experiments show that the performance of this hybrid system is better than that of other techniques regarding to the classification accuracy, the average return and the Sharpe ratio.

Keywords: case-based reasoning, decision tree, stock selection, machine learning

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52863 Assessing Empathy of Deliquent Adolescents

Authors: Stephens Oluyemi Adetunji, Nel Norma Margaret, Naidu Narainsamy

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Empathy has been identified by researchers to be a crucial factor in helping adolescents to refrain from delinquent behavior. Adolescent delinquent behavior is a social problem that has become a source of concern to parents, psychologists, educators, correctional services, researchers as well as governments of nations. Empathy is a social skill that enables an individual to understand and to share another’s emotional state. An individual with a high level of empathy will avoid any act or behavior that will affect another person negatively. The need for this study is predicated on the fact that delinquent adolescent behavior could lead to adult criminality. This, in the long run, has the potential of resulting in an increase in crime rate thereby threatening public safety. It has therefore become imperative to explore the level of empathy of delinquent adolescents who have committed crime and are awaiting trial. It is the conjecture of this study that knowledge of the empathy level of delinquent adolescents will provide an opportunity to design an intervention strategy to remediate the deficit. This study was therefore designed to determine the level of empathy of delinquent adolescents. In addition, this study provides a better understanding of factors that may prevent adolescents from developing delinquent behavior, in this case, delinquents’ empathy levels. In the case of participants who have a low level of empathy, remediation strategies to improve their empathy level would be designed. Two research questions were raised to guide this study. A mixed methods research design was employed for the study. The sample consists of fifteen male adolescents who are between 13-18 years old with a mean age of 16.5 years old. The participants are adolescents who are awaiting trial. The non-probability sampling technique was used to obtain the sample for the quantitative study while purposive sampling was used in the case of the qualitative study. A self–report questionnaire and structured interview were used to assess the level of empathy of participants. The data obtained was analysed using the simple percentages for the quantitative data and transcribing the qualitative data. The result indicates that most of the participants have low level of empathy. It is also revealed that there is a difference in the empathy level on the basis of whether they are from parents living together and those whose parents are separated. Based on the findings of this study, it is recommended that the level of empathy of participants be improved through training and emphasizing the importance of stimulating family environment for children. It is also recommended that programs such as youth mentoring and youth sheltering be established by the government of South Africa to address the menace of delinquent adolescents.

Keywords: adolescents, behavior, delinquents, empathy

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52862 The Evolution of National Technological Capability Roles From the Perspective of Researcher’s Transfer: A Case Study of Artificial Intelligence

Authors: Yating Yang, Xue Zhang, Chengli Zhao

Abstract:

Technology capability refers to the comprehensive ability that influences all factors of technological development. Among them, researchers’ resources serve as the foundation and driving force for technology capability, representing a significant manifestation of a country/region's technological capability. Therefore, the cross-border transfer behavior of researchers to some extent reflects changes in technological capability between countries/regions, providing a unique research perspective for technological capability assessment. This paper proposes a technological capability assessment model based on personnel transfer networks, which consists of a researchers' transfer network model and a country/region role evolution model. It evaluates the changes in a country/region's technological capability roles from the perspective of researcher transfers and conducts an analysis using artificial intelligence as a case study based on literature data. The study reveals that the United States, China, and the European Union are core nodes, and identifies the role evolution characteristics of several major countries/regions.

Keywords: transfer network, technological capability assessment, central-peripheral structure, role evolution

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52861 Adoption of Performance Management System in a Saudi Telecom Company: An Institutional Perspective

Authors: Mohammed Buhaya

Abstract:

Purpose: The purpose of this study is to analyze the decision, implementation process and the outcomes of the introduction of the balanced scorecard in a developing country having particular regard to the impacts of agency and institutional, endogenous and exogenous. Design/methodology/approach: This study builds on a longitudinal explanatory case study, an institutional framework, especially Ter-Bogt and Scapens (2014) framework. Findings: Empirical findings drawn from a telecom company indicate that the dynamics of change of the company are influenced by the interconnection of external institutions and the company's situation and internal institutions encompassing issues of power, politics, and culture. Organizational practice introduced to secure external legitimacy is not always the case. The adoption of the balanced scorecard was the instrumental manner and had revolutionary change. Originality/value: In contrast to much previous research on management accounting practice, the paper analyses the process of change in one of developing country. The study also sheds new light on the power of religion as one of institutional logics and how this logic rises to potential to influence management accounting change among actors and achieving the company’s targets. This paper highlights how the culture and values can play a vital role in making the process of change smoother.

Keywords: balanced scorecard, institutional, management accounting practice, rules, and routines

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52860 Hotel and Service Industry in USA: Is It Leveraged? Case Study of Seven Important Hotel Chains

Authors: Azadeh Shahbazi

Abstract:

This study tries to find out the determinants of capital structure in hotel industry in 7 important hotel chains in USA within the period of 12 years of 2000 to 2012. The study is used a panel pooled regression to realize the relation among different variables. Results show that the variables which could make changes in the capital structure of firms are Non-Debt Tax Shield and Tangibility.

Keywords: capital structure, service industry, hospitality, finance

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52859 Understanding the Communication Practices of Special Educators with Parents of High School Students with Emotional and Behavioral Disorders

Authors: Carolyn B. Mires, David L. Lee, David B. McNaughton

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High school students’ with emotional and behavioral disorders (EBD) are one of the most underserved populations in today's schools. Using a multiple case study methodology, interviews were conducted to examine current practices and perceptions of the communication practices of teachers working with high school students with EBD. These interviews involved questions about general communication instances which occurred each week, communication strategies used each week, and how progress was being made on forming relationships with parents. Results confirm previous researchers’ hypotheses regarding methods, purposes, and regularity of positive communication incidences. Communication that met the positive goals of nurturing and maintaining relationships was open and frequent, reciprocal, and informal. Limitations are discussed as well as issues of trustworthiness. The case study concludes with a discussion and suggestions for high school special educators of students with EBD.

Keywords: emotional behavioral disorders, high school adolescence, home-school communication, relationships between parents and schools

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52858 Barrier to Implementing Public-Private Mix Approach for Tuberculosis Case Management in Nepal

Authors: R. K. Yadav, S. Baral, H. R. Paudel, R. Basnet

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The Public-Private Mix (PPM) approach is a strategic initiative that involves engaging all private and public healthcare providers in the fight against tuberculosis using international healthcare standards. For tuberculosis control in Nepal, the PPM approach could be a milestone. This study aimed to explore the barriers to a public-private mix approach in the management of tuberculosis cases in Nepal. A total of 20 respondents participated in the study. Barriers to PPM were identified in the following three themes: 1) Obstacles related to TB case detection, 2) Obstacles related to patients, and 3) Obstacles related to the healthcare system. PPM implementation was challenged by following subthemes that included staff turnover, low private sector participation in workshops, a lack of training, poor recording and reporting, insufficient joint monitoring and supervision, poor financial benefit, lack of coordination and collaboration, and non-supportive TB-related policies and strategies. The study concludes that numerous barriers exist in the way of effective implementation of the PPM approach, including TB cases detection barriers such as knowledge of TB diagnosis and treatment, HW attitude, workload, patient-related barriers such as knowledge of TB, self-medication practice, stigma and discrimination, financial status, and health system-related barriers such as staff turnover and poor engagement of the private sector in workshops, training, recording, and re-evaluation. Government stakeholders must work together with private sector stakeholders to perform joint monitoring and supervision. Private practitioners should receive training and orientation, and presumptive TB patients should be given adequate time and counseling as well as motivation to visit a government health facility.

Keywords: barrier, tuberculosis, case finding, PPM, nepal

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52857 Pulmonary Valve Papillary Fibroelastoma: A Case Report of a Fibroelastoma Presenting as a Pulmonary Embolism

Authors: Frazer Kirk, Matthew Yong, Peter Williams, Andrie Strobel

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Pulmonary valve papillary fibroelastoma is an exceedingly rare pathology. The experience and literature regarding them are largely anecdotal and based on sporadic, single case reports. Throughout their known history, two features remain salient that they are classically asymptomatic and found incidentally. The demographic profile of those affected is unclear, as reports regarding those affected are mixed, and there is no clear gender or age predominance, although there is some suggestion of a predisposition to affect females. Nor has there been a well-structured epidemiological study of the entity. Interestingly they are becoming more common on peri-mortum examination. Here-after we describe our experience with a symptomatic presentation of pulmonary papillary fibroelastoma masquerading as a pulmonary embolism and its subsequent assessment and management, with intraoperative photography and echocardiography for reference.

Keywords: cardiac tumor, pulmonary valve, fibroelastoma, cardiac surgery

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52856 Problems and Challenges in Social Economic Research after COVID-19: The Case Study of Province Sindh

Authors: Waleed Baloch

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This paper investigates the problems and challenges in social-economic research in the case study of the province of Sindh after the COVID-19 pandemic; the pandemic has significantly impacted various aspects of society and the economy, necessitating a thorough examination of the resulting implications. The study also investigates potential strategies and solutions to mitigate these challenges, ensuring the continuation of robust social and economic research in the region. Through an in-depth analysis of data and interviews with key stakeholders, the study reveals several significant findings. Firstly, researchers encountered difficulties in accessing primary data due to disruptions caused by the pandemic, leading to limitations in the scope and accuracy of their studies. Secondly, the study highlights the challenges faced in conducting fieldwork, such as restrictions on travel and face-to-face interactions, which impacted the ability to gather reliable data. Lastly, the research identifies the need for innovative research methodologies and digital tools to adapt to the new research landscape brought about by the pandemic. The study concludes by proposing recommendations to address these challenges, including utilizing remote data collection methods, leveraging digital technologies for data analysis, and establishing collaborations among researchers to overcome resource constraints. By addressing these issues, researchers in the social economic field can effectively navigate the post-COVID-19 research landscape, facilitating a deeper understanding of the socioeconomic impacts and facilitating evidence-based policy interventions.

Keywords: social economic, sociology, developing economies, COVID-19

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52855 The Mediating Effect of Taxpayers’ Compliance on Internal Business Process-Tax Revenue Relationship: A Case Study at the Directorate General of Taxation in Indonesia

Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi

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Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future.

Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue

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52854 Reclaiming the Lost Jewish Identity of a Second Generation Holocaust Survivor Raised as a Christian: The Role of Art and Art Therapy

Authors: Bambi Ward

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Children of Holocaust survivors have been described as inheriting their parents’ trauma as a result of ‘vicarious memory’. The term refers to a process whereby second generation Holocaust survivors subconsciously remember aspects of Holocaust trauma, despite not having directly experienced it. This can occur even when there has been a conspiracy of silence in which survivors chose not to discuss the Holocaust with their children. There are still people born in various parts of the world such as Poland, Hungary, other parts of Europe, USA, Canada and Australia, who have only learnt of their Jewish roots as adults. This discovery may occur during a parent’s deathbed confession, or when an adult child is sorting through the personal belongings of a deceased family member. Some Holocaust survivors chose to deny their Jewish heritage and raise their children as Christians. Reasons for this decision include the trauma experienced during the Holocaust for simply being Jewish, the existence of anti-Semitism, and the desire to protect one’s self and one’s family. Although there has been considerable literature written about the transgenerational impact of trauma on children of Holocaust survivors, there has been little scholarly investigation into the effects of a hidden Jewish identity on these children. This paper presents a case study of an adult child of Hungarian Holocaust survivors who was raised as a Christian. At the age of eight she was told about her family’s Jewish background, but her parents insisted that she keep this a secret, even if asked directly. She honoured their request until she turned forty. By that time she had started the challenging process of reclaiming her Jewish identity. The paper outlines the tension between family loyalty and individual freedom, and discusses the role that art and art therapy played in assisting the subject of the case study to reclaim her Jewish identity and commence writing a memoir about her spiritual journey. The main methodology used in this case study is creative practice-led research. Particular attention is paid to the utilisation of an autoethnographic approach. The autoethnographic tools used include reflective journals of the subject of the case study. These journals reflect on the subject’s collection of autobiographical data relating to her family history, and include memories, drawings, products of art therapy, diaries, letters, photographs, home movies, objects, and oral history interviews with her mother. The case study illustrates how art and art therapy benefitted a second generation Holocaust survivor who was brought up having to suppress her Jewish identity. The process allowed her to express subconscious thoughts and feelings about her identity and free herself from the burden of the long term secret she had been carrying. The process described may also be of assistance to other traumatised people who have been trying to break the silence and who are seeking to express themselves in a positive and healing way.

Keywords: art, hidden identity, holocaust, silence

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52853 Lecturers’ Need to Alter Their Identity in Remote Learning Environments: Case Study of Experiences from Uk and USA Universities

Authors: Richard Nelson

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The knowledge, skills, and identity of the Higher Education professional are constantly challenged with a demanding environment of teaching, research, administration, and pastoral care. It is more important than ever for professors and lecturers to maintain their professional development in a constantly changing environment. The importance of professional development has become more focused as new skills are needed to meet the demands of remote teaching and learning during a pandemic. Uncertainty and performance pressures influence teachers to try to return to physical spaces or recreate lecture and seminar rooms despite more effective online spaces being available. This case study uses the Boys’ spatial triad as a framework for qualitative interviews to capture the Lecturers’ experiences in Universities in the UK and the USA of moving to online learning spaces. The study finds that without effective professional development and time to reflect critically on remote learning innovation in their teaching practices, lecturers attempt to defer to lecture theatres and seminar rooms, or similes of, as their preferred space for teaching and learning. Professional Development is needed to encourage teachers to reflect on their professional identity and relationship to the teaching space.

Keywords: professional identity, learning, online, remote

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52852 Endoscopic Ultrasound Guided Fine Needle Aspiration/Brush in Cytopathology Diagnosis: A Fifteen-Month Study

Authors: Santosh Tummidi, Pragati Sathe, Kanchan Kothari, Prachi Gholap, Mona Agnihotri, Gwendolyn Fernandes, Leena Naik, Rachana Chaturvedi

Abstract:

Introduction: EUS-Guided Fine Needle Aspiration/Brush (EUS-FNA/Brush) has become increasingly popular for the diagnosis and staging of gastrointestinal and peri-gastrointestinal lesions. Objective: To evaluate the diagnostic accuracy and spectrum of lesions in gastrointestinal EUS-FNA. Material and Methods: A total of 124 EUS-FNA during the period from Aug 2015-Nov 2016 were studied. Results: Age ranged from 13-80 years with a slight female predominance. CBD was the most common site with 47 cases amongst which were 9 adenocarcinoma, and 7 cases were suspicious for malignancy. Pancreatic EUS-FNA showed 5 adenocarcinoma, 2 SPEN, 1 case each of neuroendocrine tumor, anaplastic carcinoma and NHL. Amongst oesophageal lesions, 3 cases were suspicious for malignancy, and 4 were inflammatory, 4 showed SCC, 1case each adenocarcinoma and leiomyoma. Stomach- 1 case each of adenocarcinoma, granulomatous inflammation, and GIST. Periportal lymph nodes were the commonest nodes, and there were 11 necrotising granulomatous inflammations, 3 metastatic adenocarcinoma, 2 cases of atypical cells and 1 case of NHL. 17 cases were unsatisfactory, 41 cases had histopathology follow up with 85% cases being concordant. Conclusion: EUS-FNA is reliable, sensitive and specific. It can be utilized for better management of intra-abdominal lesions.

Keywords: EUS-FNA, brush, cytology, histopathology

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52851 Systems Lens: Towards Sustainable Management of Maintenance and Renewal of Wire-Based Infrastructure: The Case of Water Network in the City of Linköping, Sweden

Authors: E. Hegazy, S. Anderberg, J. Krook

Abstract:

The city's wire-based infrastructure systems (WBIS) are responsible for the delivery of electricity, telecommunications, sanitation, drainage, and district heating and are a necessity for sustainable modern urban life. Maintaining the functionality of these structures involves high costs and, brings disturbance to the local community and effects on the environment. One key reason for this is that the cables and pipes are placed under streets, making system parts easily worn and their service lifetime reduced, and all maintenance and renewal rely on recurrent needs for excavation. In Sweden, a significant part of wire-based infrastructure is already outdated and will need to be replaced in the coming decades. The replacement of these systems will entail massive costs as well as important traffic disruption and environmental disturbance. However, this challenge may also open a unique opportunity to introduce new, more sustainable technologies and management practices. The transformation of WBIS management for long-term sustainability and meeting maintenance and renewal needs does not have a comprehensive approach. However, a systemic approach may inform WBIS management. This approach considers both technical and non-technical aspects, as well as time-related factors. Nevertheless, there is limited systemic knowledge of how different factors influence current management practices. The aim of this study is to address this knowledge gap and contribute to the understanding of what factors influence the current practice of WBIS management. A case study approach is used to identify current management practices, the underlying factors that influence them, and their implications for sustainability outcomes. The case study is based on both quantitative data on the local system and data from interviews and workshops with local practitioners and other stakeholders. Linköping was selected as a case since it provided good accessibility to the water administration and relevant data for analyzing water infrastructure management strategies. It is a sufficiently important city in Sweden to be able to identify challenges, which, to some extent, are common to all Swedish cities. By uncovering current practices and what is influencing Linköping, knowledge gaps and uncertainties related to sustainability consequences were highlighted. The findings show that goals, priorities, and policies controlling management are short-termed, and decisions on maintenance and renewal are often restricted to finding solutions to the most urgent issues. Sustainability transformation in the infrastructure area will not be possible through individual efforts without coordinated technical, organizational, business, and regulatory changes.

Keywords: case study, infrastructure, management, practice, Sweden

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52850 Learners as Consultants: Knowledge Acquisition and Client Organisations-A Student as Producer Case Study

Authors: Barry Ardley, Abi Hunt, Nick Taylor

Abstract:

As a theoretical and practical framework, this study uses the student-as-producer approach to learning in higher education, as adopted by the Lincoln International Business School, University of Lincoln, UK. Students as producer positions learners as skilled and capable agents, able to participate as partners with tutors in live research projects. To illuminate the nature of this approach to learning and to highlight its critical issues, the authors report on two guided student consultancy projects. These were set up with the assistance of two local organisations in the city of Lincoln, UK. Using the student as a producer model to deliver the projects enabled learners to acquire and develop a range of key skills and knowledge not easily accessible in more traditional educational settings. This paper presents a systematic case study analysis of the eight organising principles of the student-as-producer model, as adopted by university tutors. The experience of tutors implementing students as producers suggests that the model can be widely applied to benefit not only the learning and teaching experiences of higher education students and staff but additionally a university’s research programme and its community partners.

Keywords: consultancy, learning, student as producer, research

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52849 Developing Serious Games to Improve Learning Experience of Programming: A Case Study

Authors: Shan Jiang, Xinyu Tang

Abstract:

Game-based learning is an emerging pedagogy to make the learning experience more effective, enjoyable, and fun. However, most games used in classroom settings have been overly simplistic. This paper presents a case study on a Python-based online game designed to improve the effectiveness in both teaching and research in higher education. The proposed game system not only creates a fun and enjoyable experience for students to learn various topics in programming but also improves the effectiveness of teaching in several aspects, including material presentation, helping students to recognize the importance of the subjects, and linking theoretical concepts to practice. The proposed game system also serves as an information cyber-infrastructure that automatically collects and stores data from players. The data could be useful in research areas including human-computer interaction, decision making, opinion mining, and artificial intelligence. They further provide other possibilities beyond these areas due to the customizable nature of the game.

Keywords: game-based learning, programming, research-teaching integration, Hearthstone

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52848 Analytical and Numerical Study of Formation of Sporadic E Layer with Taking into Account Horizontal and Vertical In-Homogeneity of the Horizontal Wind

Authors: Giorgi Dalakishvili, Goderdzi G. Didebulidze, Maya Todua

Abstract:

The possibility of sporadic E (Es) layer formation in the mid-latitude nighttime lower thermosphere by horizontal homogeneous and inhomogeneous (vertically and horizontally changing) winds is investigated in 3D by analytical and numerical solutions of continuity equation for dominant heavy metallic ions Fe+. The theory of influence of wind velocity direction, value, and its shear on formation of sporadic E is developed in case of presence the effect of horizontally changing wind (the effect of horizontal convergence). In this case, the horizontal wind with horizontal shear, characterized by compressibility and/or vortices, can provide an additional influence on heavy metallic ions Fe+ horizontal convergence and Es layers density, which can be formed by their vertical convergence caused as by wind direction and values and by its horizontal shear as well. The horizontal wind value and direction have significant influence on ion vertical drift velocity and its minimal negative values of divergence necessary for development of ion vertical convergence into sporadic E type layer. The horizontal wind horizontal shear, in addition to its vertical shear, also influences the ion drift velocity value and its vertical changes and correspondingly on formation of sporadic E layer and its density. The atmospheric gravity waves (AGWs), with relatively smaller horizontal wave length than planetary waves and tidal motion, can significantly influence location of ion vertical drift velocity nodes (where Es layers formation expectable) and its vertical and horizontal shear providing ion vertical convergence into thin layer. Horizontal shear can cause additional influence in the Es layers density than in the case of only wind value and vertical shear only. In this case, depending on wind direction and value in the height region of the lower thermosphere about 90-150 km occurs heavy metallic ions (Fe+) vertical convergence into thin sporadic E type layer. The horizontal wind horizontal shear also can influence on ions horizontal convergence and density and location Es layers. The AGWs modulate the horizontal wind direction and values and causes ion additional horizontal convergence, while the vertical changes (shear) causes additional vertical convergence than in the case without vertical shear. Influence of horizontal shear on sporadic E density and the importance of vertical compressibility of the lower thermosphere, which also can be influenced by AGWs, is demonstrated numerically. For the given wavelength and background wind, the predictability of formation Es layers and its possible location regions are shown. Acknowledgements: This study was funded by Georgian Shota Rustaveli National Science Foundation Grant no. FR17-357.

Keywords: in-homogeneous, sporadic E, thermosphere, wind

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52847 Dietary Pattern and Risk of Breast Cancer Among Women:a Case Control Study

Authors: Huma Naqeeb

Abstract:

Epidemiological studies have shown the robust link between breast cancer and dietary pattern. There has been no previous study conducted in Pakistan, which specifically focuses on dietary patterns among breast cancer women. This study aims to examine the association of breast cancer with dietary patterns among Pakistani women. This case-control research was carried in multiple tertiary care facilities. Newly diagnosed primary breast cancer patients were recruited as cases (n = 408); age matched controls (n = 408) were randomly selected from the general population. Data on required parameters were systematically collected using subjective and objective tools. Factor and Principal Component Analysis (PCA) techniques were used to extract women’s dietary patterns. Four dietary patterns were identified based on eigenvalue >1; (i) veg-ovo-fish, (ii) meat-fat-sweet, (iii) mix (milk and its products, and gourds vegetables) and (iv) lentils - spices. Results of the multiple regressions were displayed as adjusted odds ratio (Adj. OR) and their respective confidence intervals (95% CI). After adjusted for potential confounders, veg-ovo-fish dietary pattern was found to be robustly associated with a lower risk of breast cancer among women (Adj. OR: 0.68, 95%CI: (0.46-0.99, p<0.01). The study findings concluded that attachment to the diets majorly composed of fresh vegetables, and high quality protein sources may contribute in lowering the risk of breast cancer among women.

Keywords: breast cancer, dietary pattern, women, principal component analysis

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52846 Product Form Bionic Design Based on Eye Tracking Data: A Case Study of Desk Lamp

Authors: Huan Lin, Liwen Pang

Abstract:

In order to reduce the ambiguity and uncertainty of product form bionic design, a product form bionic design method based on eye tracking is proposed. The eye-tracking experiment is designed to calculate the average time ranking of the specific parts of the bionic shape that the subjects are looking at. Key bionic shape is explored through the experiment and then applied to a desk lamp bionic design. During the design case, FAHP (Fuzzy Analytic Hierachy Process) and SD (Semantic Differential) method are firstly used to identify consumer emotional perception model toward desk lamp before product design. Through investigating different desk lamp design elements and consumer views, the form design factors on the desk lamp product are reflected and all design schemes are sequenced after caculation. Desk lamp form bionic design method is combined the key bionic shape extracted from eye-tracking experiment and priority of desk lamp design schemes. This study provides an objective and rational method to product form bionic design.

Keywords: Bionic design; Form; Eye tracking; FAHP; Desk lamp

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