Search results for: revenue sources

Authors: Vivien Chee Pei Wei

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Today we live in a scenario in which letters share space with images on screens that vary in size, shape, and style. The popularization of television, then the computer and now the e-readers, tablets, and smartphones made the electronic assume the role that previously was restricted to printed materials. Since the extensive use of new technologies to produce, disseminate, collect and access electronic publications began, the changes to reading has been intensified. To be able to read online, it involves more than just utilizing specific skills, strategies, and practices, but also in negotiating multiple information sources. In this study, different perspectives of digital reading are being explored in order to define the key aspects of the term. The focus is to explore how new technologies affect how undergraduates’ reading behavior, which in turn, gives readers different reading levels and engagement with the text and other support materials in the same media. There is also the importance of the relationship between reading platforms, reading levels and formats of electronic publications. The study looks at the online reading practices of about 100 undergraduates from a local university. The data collected using the survey and interviews with the respondents are analyzed thematically. Findings from this study found that both digital and traditional reading are interrelated, and should not be viewed as separate, but complementary to each other. However, reading online complicates some of the skills required by traditional reading. Consequently, in order to successfully read and comprehend multiple sources of information online, undergraduates need regular opportunities to practice and develop their skills as part of their natural reading practices.

Keywords: concepts, digital reading, literacy, traditional reading

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Authors: Salinee Thumronglaohapun

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The proper number and appropriate locations of service centers can save cost, raise revenue and gain more satisfaction from customers. Establishing service centers is high-cost and difficult to relocate. In long-term planning periods, several factors may affect the service. One of the most critical factors is uncertain demand of customers. The opened service centers need to be capable of serving customers and making a profit although the demand in each period is changed. In this work, the capacitated location-allocation problem with stochastic demand is considered. A mathematical model is formulated to determine suitable locations of service centers and their allocation to maximize total profit for multiple planning periods. Two heuristic methods, a local search and genetic algorithm, are used to solve this problem. For the local search, five different chances to choose each type of moves are applied. For the genetic algorithm, three different replacement strategies are considered. The results of applying each method to solve numerical examples are compared. Both methods reach to the same best found solution in most examples but the genetic algorithm provides better solutions in some cases.

Keywords: location-allocation problem, stochastic demand, local search, genetic algorithm

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Authors: Turki M. Habeebullah, Said Munir, Karl Ropkins, Essam A. Morsy, Atef M. F. Mohammed, Abdulaziz R. Seroji

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In this paper air quality conditions in Makkah and Leeds are compared. These two cities have totally different climatic conditions. Makkah climate is characterised as hot and dry (arid) whereas that of Leeds is characterised as cold and wet (temperate). This study uses air quality data from year 2012 collected in Makkah, Saudi Arabia and Leeds, UK. The concentrations of all pollutants, except NO are higher in Makkah. Most notable, the concentrations of PM10 are much higher in Makkah than in Leeds. This is probably due to the arid nature of climatic conditions in Makkah and not solely due to anthropogenic emission sources, otherwise like PM10 some of the other pollutants, such as CO, NO, and SO2 would have shown much greater difference between Leeds and Makkah. Correlation analysis is performed between different pollutants at the same site and the same pollutants at different sites. In Leeds the correlation between PM10 and other pollutants is significantly stronger than in Makkah. Weaker correlation in Makkah is probably due to the fact that in Makkah most of the gaseous pollutants are emitted by combustion processes, whereas most of the PM10 is generated by other sources, such as windblown dust, re-suspension, and construction activities. This is in contrast to Leeds where all pollutants including PM10 are predominantly emitted by combustions, such as road traffic. Furthermore, in Leeds frequent rains wash out most of the atmospheric particulate matter and supress re-suspension of dust. Temporal trends of various pollutants are compared and discussed. This study emphasises the role of climatic conditions in managing air quality, and hence the need for region-specific controlling strategies according to the local climatic and meteorological conditions.

Keywords: air pollution, climatic conditions, particulate matter, Makkah, Leeds

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Authors: Tiyisani L. Chavalala, Nicole B. Richoux, Martin H. Villet

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Rivers and their adjacent ecosystems are linked by reciprocal ecological subsidies. Rivers receive nutrients and energy from land, and these transfers can represent important food subsidies, a phenomenon known as allochthony. Emergence of adult aquatic invertebrates can also provide important food sources to terrestrial consumers. Reciprocal subsidies are influenced by factors such as canopy cover, river flow rate and channel width, which can be highly variable through space and time. The aim of this study is to identify and quantify the main trophic links between adjacent ecosystems (terrestrial and freshwater systems) in several Eastern Cape Rivers with different catchment sizes and flow rates and to develop an understanding of the factors that affect the strength of these links and their spatial dynamics. Food sources and consumers were sampled during four seasons (August 2016, November 2016, February 2017 and May 2017), and stable isotope ratios will serve as tracers to estimate the food web structures. Emergence traps are being used to quantify the rates of emergence of adult aquatic insects, and infall-pan traps are being used to quantify the terrestrial insects falling into rivers as potential food subsidies.

Keywords: emerging aquatic insects, in-falling terrestrial insects, reciprocal resource subsidies, stable isotopes

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Authors: Anisul Islam

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The U.S. has a very strong trade relationship with China but with a large and persistent trade deficit. Some has argued that the undervalued Chinese Yuan is to be blamed for the persistent trade deficit. The empirical results are mixed at best. This paper empirically estimates the U.S. export function along with the U.S. import function with its trade with China with the purpose of testing for the existence of the Marshall-Lerner (ML) condition as well for the possible existence of the J-curve hypothesis. Annual export and import data will be utilized for as long as the time series data exists. The export and import functions will be estimated using advanced econometric techniques, along with appropriate diagnostic tests performed to examine the validity and reliability of the estimated results. The annual time-series data covers from 1975 to 2022 with a sample size of 48 years, the longest period ever utilized before in any previous study. The data is collected from several sources, such as the World Bank’s World Development Indicators, IMF Financial Statistics, IMF Direction of Trade Statistics, and several other sources. The paper is expected to shed important light on the ongoing debate regarding the persistent U.S. trade deficit with China and the policies that may be useful to reduce such deficits over time. As such, the paper will be of great interest for the academics, researchers, think tanks, global organizations, and policy makers in both China and the U.S.

Keywords: exports, imports, marshall-lerner condition, j-curve hypothesis, united states, china

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Authors: Joan O. Ogundele, Aladesanmi A. Oshodi, Adekunle I. Amoo

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Abstract In-vitro multi-enzyme protein digestibility (IVMPD) and some anti-nutritional factors (ANF) of five melon (egusi) seed flours (MSF) and their protein isolates (PI) were carried out. Their PI have potentials comparable to that of soya beans. It is important to know the IVMPD and ANF of these protein sources as to ensure their safety when adapted for use as alternate protein sources to substitute for cow milk, which is relatively expensive in Nigeria. Standard methods were used to produce PI of Citrullus colocynthis, Citrullus vulgaris, African Wine Kettle gourd (Lageneria siceraria I), Basket Ball gourd (Lagenaria siceraria II) and Bushel Giant Gourd (Lageneria siceraria III) seeds and to determine the ANF and IVMPD of the MSF and PI unheated and at 37oC. Multi-enzymes used were trypsin, chymotrypsin and peptidase. IVMPD of MSF ranged from (70.67±0.70) % (C. vulgaris) to (72.07± 1.79) % (L.siceraria I) while for their PI ranged from 74.33% (C.vulgaris) to 77.55% (L.siceraria III). IVMPD of the PI were higher than those of MSF. Heating increased IVMPD of MSF with average value of 79.40% and those of PI with average of 84.14%. ANF average in MSF are tannin (0.11mg/g), phytate (0.23%). Differences in IVMPD of MSF and their PI at different temperatures may arise from processing conditions that alter the release of amino acids from proteins by enzymatic processes. ANF in MSF were relatively low, but were found to be lower in the PI, therefor making the PI safer for human consumption as an alternate source of protein.

Keywords: Anti-nutrients, Enzymatic protein digestibility, Melon (egusi)., Protein Isolates.

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Authors: Sraman Sree Mattananda

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This present article is an analytical research on ‘Buddhism and Innovative Sustainable Development.' The main purpose of researching is to the better understanding of many social science theories both in politics and in economics. And the understanding of both Buddhism and science is complementary in order to enable any individual to live a full and meaningful human life. How people can avoid conflict, socially, economically, politically and spiritually using Buddhist teachings for a sustainable development. The aim of studying is also to comprehend every human to be aware that peoples’ happiness and sorrow depends on the choices that they had taken to do what was perceptional right and wrong. Everything that happens does have a reason. This study will be supported by the supply of environmental knowledge, philosophy, and experience. Within the domestic and international cultures, this knowledge might provide a significant basis for the contemporary and the future world. Happiness and unsatisfactoriness of mind depend on the consequences of what we had already done. This is to give deep sense to adjust the nature of all that exists and desire not to attach to them and to liberate oneself leaving the reality as it is. An implicit of references will be drawn from the primary sources, secondary sources, internet sources, and other Scholar’s diamond writings, to prove the investigation of philosophical and theoretical analysis. After the investigation of philosophical and theoretical analysis, the article will demonstrate about, what Buddha advised the follows to stop over-exploitation and how to eradicate conflicts to gain a peaceful society. This will be a lively awareness in the approach to the understanding of the Buddhist view of reality and adopt with middle path. The last part of the article will concern with the Buddhist Challenge of sustaining the society and how Buddhist contemporary scholars interpret sustainable development issues. Mahatma Gandhi’s emphasize to use Buddhist Non-Violence will be demonstrating to gain peace, freedom, and security. Twelve things that concern us when we want to explore the issues of sustainability, demonstrated by A Little Book of Hope will be cleared. How individual hearts can implicate to the contemporary globe will be demonstrated to obtain healthy and practical environment. Finally, generating new awareness and care by minimizing the negative impact on earth resources will reduce the degradation of the planet which would pose a challenge to sustain Development.

Keywords: Buddhism, economic, sustainable development, Buddhist ethics

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Authors: Anupam Purwar

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In conventional consumer product industry, stockouts are taken care by carrying buffer stock to check underserving caused by changes in customer demand, incorrect forecast or variability in lead times. But, for food outlets, the alternate of carrying buffer stock is unviable because of indispensable need to serve freshly cooked meals. Besides, the food outlet being the sole provider has no incentives to reduce stockouts, as they have no fear of losing revenue, gross profit, customers and market share. Hence, innovative, easy to implement and practical ways of addressing the twin problem of long queues and poor customer experience needs to be investigated. Current work analyses the demand pattern of 11 different food items across a routine day. Based on this optimum resource allocation for all food items has been carried out by solving a linear programming problem with cost minimization as the objective. Concurrently, recommendations have been devised to address this demand and supply side problem keeping in mind their practicability. Currently, the recommendations are being discussed and implemented at ISB (Indian School of Business) Hyderabad campus.

Keywords: F&B industry, resource allocation, demand management, linear programming, LP, queuing analysis

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Authors: Emely J. Escala, Lolito C. Bestil

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An experiment was conducted to assess the potential of jackfruit by-product concentrate (JBC) in combination with two types of protein sources, soybean meal (SBM) and liquid acid whey (LAW), given at two different ratios as supplement for growing kids fed a basal diet of 70:30 napier grass (Pennisetum purpureum) and kakawate (Gliricidia sepium) soilage ratio. The experiment was set-up in randomized complete block design (RCBD) with sex-age combination as basis for blocking, with the following dietary treatments: T1 = 0.50:0.50% BW, DM basis, JBC:SBM, T2 = 0.75:0.25% BW JBC:SBM, T3 = 0.50:0.50% BW, DM basis, JBC:LAW, and T4 = 0.75:0.25% BW JBC:LAW. Analysis of JBC showed high contents of crude fiber with medium levels of crude protein and nitrogen-free extract, appearing to be fitting for ruminants and a potential energy source. Results showed significantly higher voluntary dry matter intake (VDMI), cumulative weight gain (CWG), and average daily gain (ADG) of growing goats supplemented with JBC in combination with SBM than with LAW. The amount of JBC can range from 0.50% to 0.75% BW with SBM making up the difference, but a JBC:SBM ratio of 0.75:0.25% BW, DM basis, is best in promoting highest voluntary dry matter intake and is, therefore, highly recommended in the light of savings in feed cost. A long-term study on the effects of JBC supplementation on meat qualities of growing kids (aroma, marbling characteristics and taste) is also recommended.

Keywords: jackfruit by-product concentrate, liquid acid whey, soybean meal, grower kids

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Authors: Arife Simsek, Gulfem Bakan

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Sediment refers to the accumulation of varying amounts of sediment material in natural waters and the formation of bottom sludge. Sediments are the most important sources of pollutants as well as important future sources and carriers of pollutants. The accumulation of pollutants in sediments can cause serious environmental problems for the surrounding areas. Heavy metals (such as Cr, Cd, Al, Pb, Cu, Al, Zn) disrupt the water quality, affect the useful use of sediment, affect the ecosystem and have a toxic effect on the life of the sediment layer. This effect, which accumulates in the aquatic organisms, can enter the human body with the food chain and affect health seriously. Potential metal toxicity can be determined by comparing acid volatile sulfides (AVS) – simultaneously extracted metal (SEM) ratio in anoxic sediments to determine the effect of metals. Determination of the concentration of SEM and AVS is useful in screening sediments for potential toxicity due to the high metal concentration. In the case of SEM/AVS < 0 (anoxic sediment); in terms of AVS biomass production, its toxicity can be controlled. No toxic effects may be observed when SEM / AVS < 0. SEM / AVS > 0 (in the case of oxic sediment); metals with sensitive fraction such as Cu, As, Ag, Zn are stored. In this study, AVS and SEM measurements of sediment samples collected from five different points in the district of Tekkeköy in Samsun province were performed. The SEM - AVS ratio was greater than 0 in all samples. Therefore, it is necessary to test the toxicity against the risks that may occur in the ecosystem.

Keywords: AVS-SEM, Black Sea, heavy metal, sediment, toxicity

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Authors: Nassali Celine Lindah

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The study sought to find out how public accountability is a challenge to sustainable development in Uganda. The study was guided by the following set of objectives included establishing the challenges of Public accountability, the importance of accountability in Uganda, and the possible solutions to the problems identified in the study. In order to ensure proper accountability there should be proper control of resources, specifically the control of both public revenue and expenditures. Stakeholders should also be involved in the accountability process. Accountability can reduce corruption and other abuses, assure compliance with standards and procedures, and improve performance and organizational learning. The study involved qualitative and quantitative data collection techniques. A sample of 20 respondents from various districts/towns was used using both technical staff and non-technical staff members. The study utilized secondary and primary data, which was obtained using interviews and observations. The study reached a conclusion that the major challenges of Public accountability in Uganda are poor leadership, poor resource management, unethical behavior by the government officials and political involvement, among others. The study also recommended that the policymakers should design relevant guidelines/policies to help promote the process of public accountability in Uganda like prosecution and convictions, strengthen public expenditure management benchmarking and performance measurements, among others.

Keywords: accountability, sustainability, government activities, government sector

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Authors: Mei-Hui Liu

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This paper reports the progression of language teachers’ learning to assess students’ speech act performance via online videos in a cross-tier professional growth community. This yearlong research project collected multiple data sources from several stakeholders, including 12 preservice and 4 inservice English as a foreign language (EFL) teachers, 4 English professionals, and 82 high school students. Data sources included surveys, (focus group) interviews, online reflection journals, online video-based assessment items/scores, and artifacts related to teacher professional learning. The major findings depicted the effectiveness of this proposed learning module on language teacher development in pragmatic assessment as well as its impact on student learning experience. All these teachers appreciated this professional learning experience which enhanced their knowledge in assessing students’ pragmalinguistic and sociopragmatic performance in an English speech act (i.e., making refusals). They learned how to design online video-based assessment items by attending to specific linguistic structures, semantic formula, and sociocultural issues. They further became aware of how to sharpen pragmatic instructional skills in the near future after putting theories into online assessment and related classroom practices. Additionally, data analysis revealed students’ achievement in and satisfaction with the designed online assessment. Yet, during the professional learning process most participating teachers encountered challenges in reaching a consensus on selecting appropriate video clips from available sources to present the sociocultural values in English-speaking refusal contexts. Also included was to construct test items which could testify the influence of interlanguage transfer on students’ pragmatic performance in various conversational scenarios. With pedagogical implications and research suggestions, this study adds to the increasing amount of research into integrating preservice and inservice EFL teacher education in pragmatic assessment and relevant instruction. Acknowledgment: This research project is sponsored by the Ministry of Science and Technology in the Republic of China under the grant number of MOST 106-2410-H-029-038.

Keywords: cross-tier professional development, inservice EFL teachers, pragmatic assessment, preservice EFL teachers, student learning experience

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Authors: Andrew Wee

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As a result of the Italian Independence Wars starting in 1848, Italy began to change through unification. People gradually moved away from some of their traditional practices and values, such as the long-held belief that women were inferior to men, as part of the Risorgimento. Italians began to take interest in opera as a form of emotional release. As opera became more popular and prominent in their culture, it aided in the dissemination of ideas, especially stimulating the spread of imperialism, in the late 19th century, as Italy began extending its presence to other countries. In order to collect the information needed to analyze Italy’s foreign presence, it was necessary to consult texts concerning the culture of the Risorgimento. These texts included primary sources from operatic composers and contemporary recorded accounts. Letters from Giuseppe Verdi, a leader in opera during the Risorgimento, have been scrutinized for indications of popular attitudes of the time. The cultural context of the Risorgimento is essential to understanding the Italian motives and attitudes towards the outside world. On the more political side, research has also entailed the study of historical data of general laws, policies, and their purposes concerning geopolitical boundaries and foreign affairs, such as Edward Said’s thesis on Orientalism. By establishing these two characteristics of Italy, the paper will thoroughly illustrate Italy’s presence in foreign affairs. Texts have been searched with the intent of using information that reveals Italian attitudes toward exotic countries to determine whether their demeanor was positive or condescending. Motives behind sources have been interpreted in context in order to form a complete picture of the Italian sentiment towards foreigners. Additionally, research pertaining to Italian nationalism and imperialism such as song and literature has been used. The primary form of research has been the division of sources that are culturally based and those that are political in nature. Opera had always been developing since its creation in the 17th century, and in the 19th century, the bel canto movement revolutionized opera and its role in Italian society. This paper uses evidence that popular sentiment was influenced by opera to support the belief that the evolution of opera was as a result of the nationalist sentiment, and in turn fueled the cultural movement known as the Risorgimento. In this way, opera proceeded to affect Italian culture by spreading the idea of imperialism.

Keywords: opera, Italian unification, music history, imperialism

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Authors: Melody Mandevere, Roselyn Cheruiyot

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Through Corporate Social Responsibility (CSR), organizations contribute to a stable environment that leads to a predictable climate for investment and trade. Organizations are now deviating from traditional CSR, where it was believed that the only responsibility of an organization is to meet its shareholder's needs. Organizations and society now believe that an organization has many stakeholders that it must satisfy for it to be viable. The function of State-Owned Enterprises (SOEs) is not profit making but providing service and accomplishing public policy objectives. SOEs demand consideration in the current economic climate because they represent an important part of the economies of many countries. Given the importance and complex relationship of the stakeholders in SOE, the paper seeks to examine how full name first Zimra is implementing its CSR activities. SOE managers are responsible for CSR implementation and stakeholder engagement. ZIMRA is one of the parastatals that plays a crucial role in the Zimbabwean economy. It is, therefore, important to understand how Zimra is implementing CSR. Qualitative research was used for the research. Interviews were contacted with Zimra managers to understand how they are implementing CSR. Although Zimra managers understand the CSR concept, the organization does not have a CSR strategy that includes their stakeholders, which may have a negative impact on stakeholder perception and the organization's reputation. The funding of the CSR strategy is also not sustainable.

Keywords: corporate social responsibility, managers, stakeholders, state-owned enterprises

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Authors: Mark E. Lokanan, Liz Lee

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This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

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Authors: Nermin A. Morsy, Amany N. Beshay

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The tourism industry has seen considerable transformations due to the emergency of e-commerce. For instance, airlines are increasingly dependent on achieving online sales instead of their traditional platform. Online travel agencies’ (OTAs) websites have been able to reach a broader range of customers and generate more revenue. Therefore, website quality plays an important role in attaining website effectiveness. It is now considered as a critical factor in attracting customers' attention and build loyalty. Customers are more likely to visit and purchase at websites that exhibit highly desirable qualities. A user-friendly website can help tourists find their target information easily and make decisions quickly. This research focuses on analyzing the impact of airline and OTAs’ websites quality on the actual customer usage and purchase intentions. An online survey was distributed among internet users to assess the various dimensions of website quality in the context of online booking and their effect on customer’s usage and purchase intentions. The data from the survey was analyzed statistically using correlation, t-tests and other statistical tests. Results revealed the direct impact of website quality on customer usage and purchase intentions.

Keywords: airlines, OTAs, purchasing intention, website quality

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Authors: Ella Sèdé Maforikan

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Accurate land cover mapping is essential for effective environmental monitoring and natural resources management. This study focuses on assessing the classification performance of two satellite datasets and evaluating the impact of different input feature combinations on classification accuracy in the Beterou catchment, situated in the northern part of Benin. Landsat-8 and Sentinel-2 images from June 1, 2020, to March 31, 2021, were utilized. Employing the Random Forest (RF) algorithm on Google Earth Engine (GEE), a supervised classification categorized the land into five classes: forest, savannas, cropland, settlement, and water bodies. GEE was chosen due to its high-performance computing capabilities, mitigating computational burdens associated with traditional land cover classification methods. By eliminating the need for individual satellite image downloads and providing access to an extensive archive of remote sensing data, GEE facilitated efficient model training on remote sensing data. The study achieved commendable overall accuracy (OA), ranging from 84% to 85%, even without incorporating spectral indices and terrain metrics into the model. Notably, the inclusion of additional input sources, specifically terrain features like slope and elevation, enhanced classification accuracy. The highest accuracy was achieved with Sentinel-2 (OA = 91%, Kappa = 0.88), slightly surpassing Landsat-8 (OA = 90%, Kappa = 0.87). This underscores the significance of combining diverse input sources for optimal accuracy in land cover mapping. The methodology presented herein not only enables the creation of precise, expeditious land cover maps but also demonstrates the prowess of cloud computing through GEE for large-scale land cover mapping with remarkable accuracy. The study emphasizes the synergy of different input sources to achieve superior accuracy. As a future recommendation, the application of Light Detection and Ranging (LiDAR) technology is proposed to enhance vegetation type differentiation in the Beterou catchment. Additionally, a cross-comparison between Sentinel-2 and Landsat-8 for assessing long-term land cover changes is suggested.

Keywords: land cover mapping, Google Earth Engine, random forest, Beterou catchment

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Authors: Nadia Elouaer

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Tax revenue is the main state resource and one of the important variables in tax policy. Nevertheless, this resource is continually decreasing, so it is important to focus on the reasons for this decline. Several studies show that the taxpayer is reluctant to pay taxes, especially in countries at risk or in countries in transition, including Tunisia. This study focuses on the tax evasion behavior of a Tunisian taxpayer under the influence of his political beliefs, as well as the influence of different tax compliance variables. Using a questionnaire, a sample of 500 Tunisian taxpayers is used to examine the relationship between political beliefs and taxpayer affiliations and tax compliance variables, as well as the study of the causal link between political beliefs and fraudulent behavior. The data were examined using correlation, factor, and regression analysis and found a positive and statistically significant relationship between the different tax compliance variables and the tax evasion behavior. There is also a positive and statistically significant relationship between tax evasion and political beliefs and affiliations. The study of the relationship between political beliefs and compliance variables shows that they are closely related. The conclusion is to admit that tax evasion and political beliefs are closely linked, and the government should update its tax policy and modernize its administration in order to strengthen the credibility and disclosure of information in order to restore a relationship of trust between public authorities and the taxpayer.

Keywords: fiscal policy, political beliefs, tax evasion, taxpayer behavior

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Authors: Ilhan Keskin, Hasan Bulent Kantarci

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In this study, one of the tools of Islamic financing known as “Sukuk” a non-interest bearing investment which has started to be implemented in Turkey and the world as a whole is discussed. In order to increase the vitality and efficiency of the economy, by taking lessons from the recent economic crisis new developments in the banking and investment sector are being expanded. The purpose of all investors is to obtain more revenue through the use of capital. The inability of traditional investment tools to meet the expectations of investors and the interest based financial system where one investor benefits at the expense of another there has been the need for a different, reliable and non-interest bearing financial market that is consistent with the Islamic rule. As a result an alternative and more reliable interest free financing tool “Sukuk” rental certificates covering people who are sensitive to Islamic rules, appeal to all segments, hidden remaining capital that contributes to the economy, reduce disparities in income distribution, common risk sharing system of profit and loss sharing has emerged. Today, for the structural countries by examining the state of the world market economy the applicability, enactment and future issues associated with this attractive kind of Islamic finance namely the “Sukuk” market has been explained.

Keywords: Islamic finance, islamic markets, non-interest bearing, rental certificates

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Authors: Elizabeth Spink

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The United Nations' Sustainable Development Goal 6 sets a target for safe and affordable drinking water for all. Developing country governments aiming to achieve this goal often face significant challenges when trying to service last mile customers, particularly those in peri-urban and rural areas. Expansion of water networks often requires high connection fees from households, and demand for connections may be low if there are cheaper substitute sources of water available. This research studies the effect of the availability of substitute sources of water on demand for individual water connections in Livingstone, Zambia, using an event study analysis of metering campaigns. Metering campaigns reduce the share of a household's neighbors that can provide free water to the household if their water connection becomes disconnected due to nonpayment. The results show that household payments in newly metered regions increase by 10 percentage points in the months following metering events, with a decrease in disconnections of 6 percentage points for low-income households. To isolate the effect of changes in a household's substitution possibilities, a similar analysis is conducted among households that neighbor the metered region. These results show mixed evidence of the impact of substitutes on payment behavior and disconnections. The results suggest that metering may be effective in increasing household demand for individual water connections primarily through a lower monthly cost burden for newly metered households.

Keywords: piped-water access, water demand, water utilities, water sharing

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Authors: Jaishree Ranganathan, Poonam Rajurkar, Angelina A. Tzacheva, Zbigniew W. Ras

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In today’s world, business often depends on the customer feedback and reviews. Sentiment analysis helps identify and extract information about the sentiment or emotion of the of the topic or document. Attribute selection is a challenging problem, especially with large datasets in actionable pattern mining algorithms. Action Rule Mining is one of the methods to discover actionable patterns from data. Action Rules are rules that help describe specific actions to be made in the form of conditions that help achieve the desired outcome. The rules help to change from any undesirable or negative state to a more desirable or positive state. In this paper, we present a Lexicon based weighted scheme approach to identify emotions from customer feedback data in the area of manufacturing business. Also, we use Rough sets and explore the attribute selection method for large scale datasets. Then we apply Actionable pattern mining to extract possible emotion change recommendations. This kind of recommendations help business analyst to improve their customer service which leads to customer satisfaction and increase sales revenue.

Keywords: actionable pattern discovery, attribute selection, business data, data mining, emotion

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Authors: Dicky Eka Putra, S. P. Nadia Chairunissa, Lidia Paramita, Roza Hartati, Ice Yolanda Puri

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Background: Soy bean and the products such as tofu, tempeh and soy milk are famous in the community. Moreover, another product is tofu flour which is not familiar in Indonesia yet and it is well known as Okara. There are massive differences of energy, protein and carbohydrate between them which is know as good for protein sources as well. Unfortunately, it is seldom used as food variety. Basically, it can be benefit in order to create many products for example cakes, snacks and some desserts. Aim: the study was in order to promote the benefit of tofu flour as school feeding of elementary school and baby porridge and also to compare the nutrient. Method: Soy pulp was filtered and steamed approximately 30 minutes. Then, it was put at a plate under sunrise or barked on the oven for 10 hours at 800C. When it have dried and milling and tofu flour is ready to be used. Result: Tofu flour could be used as substitute of flour and rice flour when people want to cook some foods. In addition, some references said that soy bean is good for a specific remedy for the proper functioning of the heart, liver, kidneys, stomach, and bowels, constipation, as a stimulant for the lungs, for eradication of poison from the system, improving the complexion by cleaning the skin of impurities, and stimulating the growth and appearance of the hair. Discussion: Comparing between soy bean, tofu and tofu flour which has difference amount of nutrients. For example energy 382 kcal, 79 kcal and 393 kcal respectively and also protein 30.2 kcal, 7.8 kcal, and 17.4 kcal. In addition, carbohydrate of soy pulp was high than soy bean and tofu (30.1 kcal). Finally, local should replace flour, rice and gelatin rice flour with tofu flour.

Keywords: tofu flour, protein, soy bean, school feeding

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Authors: Rubab Zafar Kahlon, Ibtisam Butt

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Forest resources are deteriorating and experiencing decline around the globe due to unsustainable use and over exploitation. The present study was an attempt to determine the relationship between human activities, forest resource utilization, extraction methods and practices of forest resource exploitation in the district Jhelum of Pakistan. For this purpose, primary sources of data were used which were collected from 8 villages through structured questionnaire and tabulated in Microsoft Excel 365 and SPSS 22 was used for multiple linear regression analysis. The results revealed that farming, wood cutting, animal husbandry and agro-forestry were the major occupations in the study area. Most commonly used resources included timber 26%, fuelwood 25% and fodder 19%. Methods used for resource extraction included gathering 49%, plucking 34% trapping 11% and cutting 6%. Population growth, increased demand of fuelwood and land conversion were the main reasons behind forest degradation. Results for multiple linear regression revealed that Forest based activities, sources of energy production, methods used for wood harvesting and resource extraction and use of fuelwood for energy production contributed significantly towards extensive forest resource exploitation with p value <0.5 within the study area. The study suggests that effective measures should be taken by forest department to control the unsustainable use of forest resources by stringent management interventions and awareness campaigns in Jhelum district.

Keywords: forest resource, biodiversity, expliotation, human activities

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Authors: Oluwabiyi Adeola Ayodele

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This study analysed the Policy and general issues that have arisen over time in Nigeria’ Cashless banking environment as a result of the lack of a Legal framework on Electronic banking in Nigeria. It undertook an in-depth study of the cashless banking system. It discussed the evolution, growth and development of cashless banking in Nigeria; It revealed the expected benefits of the cashless banking system; It appraised regulatory issues and other prevalent problems on cashless banking in Nigeria; and made appropriate recommendations where necessary. The study relied on primary and secondary sources of information. The primary sources included the Constitution of the Federal Republic of Nigeria, Statutes, Conventions and Judicial decisions, while the secondary sources included Books, Journals Articles, Newspapers and Internet Materials. The study revealed that cashless banking has been adopted in Nigeria but still at the developing stage. It revealed that there is no law for the regulation of cashless banking in Nigeria, what Nigeria relies on for regulation is the Central Bank of Nigeria’s Cashless Policy, 2014. The Banks and Other Financial Institutions Act Chapter B3, LFN, 2004 of Nigeria lack provision to accommodate issues on Internet banking. However, under the general principles of legality in criminal law, and by the provisions of the Nigerian Constitution, a person can only be punished for conducts that have been defined to be criminal by written laws with the penalties specifically stated in the law. Although Nigeria has potent laws for the regulation of paper banking, these laws cannot be substituted for paperless transactions. This is because the issues involved in both transactions vary. The study also revealed that the absence of law in the cashless banking environment in Nigeria will subject consumers to endless risks. This study revealed that the creation of banking markets via the Internet relies on both available technologies and appropriate laws and regulations. It revealed however that Law of some of the countries considered on cashless banking has taken care of most of the legal issues and other problems prevalent in the cashless banking environment. The study also revealed some other problems prevalent in the Nigerian cashless banking environment. The study concluded that for Nigeria to find solutions to the legal issues raised in its cashless banking environment and other problems of cashless banking, it should have a viable legal Frame work for internet banking. The study concluded that the Central Bank of Nigeria’s Policy on Cashless banking is not potent enough to tackle the challenges posed to cashless banking in Nigeria because policies only have a persuasive effect and not a binding effect. There is, therefore, a need for appropriate Laws for the regulation of cashless Banking in Nigeria. The study also concluded that there is a need to create more awareness of the system among Nigerians and solve infrastructural problems like prevalent power outage which often have been creating internet network problem.

Keywords: cashless-banking, Nigeria, policies, laws

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Authors: Teresa Azevedo PerdicoúLis, Paulo Lopes Dos Santos

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The conceptualisation of the problem of network optimisation as a noncooperative game sets up a holistic interactive approach that brings together different network features (e.g., com-pressor stations, sources, and pipelines, in the gas context) where the optimisation objectives are different, and a single optimisation procedure becomes possible without having to feed results from diverse software packages into each other. A mathematical model of this type, where independent entities take action, offers the ideal modularity and subsequent problem decomposition in view to design a decentralised algorithm to optimise the operation and management of the network. In a game framework, compressor stations and sources are under-stood as players which communicate through network connectivity constraints–the pipeline model. That is, in a scheme similar to tatonnementˆ, the players appoint their best settings and then interact to check for network feasibility. The devolved degree of network unfeasibility informs the players about the ’quality’ of their settings, and this two-phase iterative scheme is repeated until a global optimum is obtained. Due to network transients, its optimisation needs to be assessed at different points of the control interval. For this reason, the proposed approach to optimisation has two stages: (i) the first stage computes along the period of optimisation in order to fulfil the requirement just mentioned; (ii) the second stage is initialised with the solution found by the problem computed at the first stage, and computes in the end of the period of optimisation to rectify the solution found at the first stage. The liability of the proposed scheme is proven correct on an abstract prototype and three example networks.

Keywords: connectivity matrix, gas network optimisation, large-scale, noncooperative game, system decomposition

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Authors: Chih-Chieh Yang, Chung-Neng Huang

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In power system, how to improve the fault diagnosis technology of transmission line has always been the primary goal of power grid operators. In recent years, due to the rise of green energy, the addition of all kinds of distributed power also has an impact on the stability of the power system. Because the smart meters are with the function of data recording and bidirectional transmission, the adaptive Fuzzy Neural inference system, ANFIS, as well as the artificial intelligence that has the characteristics of learning and estimation in artificial intelligence. For transmission network, in order to avoid misjudgment of the fault type and location due to the input of these unstable power sources, combined with the above advantages of smart meter and ANFIS, a method for identifying fault types and location of faults is proposed in this study. In ANFIS training, the bus voltage and current information collected by smart meters can be trained through the ANFIS tool in MATLAB to generate fault codes to identify different types of faults and the location of faults. In addition, due to the uncertainty of distributed generation, a wind power system is added to the transmission network to verify the diagnosis correctness of the study. Simulation results show that the method proposed in this study can correctly identify the fault type and location of fault with more efficiency, and can deal with the interference caused by the addition of unstable power sources.

Keywords: ANFIS, fault diagnosis, power system, smart meter

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Authors: Gupta Amit, Kumar Ramesh, P. C. Tewari

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Globalization is putting enormous pressure on the business organizations specially manufacturing one to rethink the supply chain in innovative manners. Inventory consumes major portion of total sale revenue. Effective and efficient inventory management plays a vital role for the successful functioning of any organization. Selection of inventory policy is one of the important purchasing activities. This paper focuses on selection and ranking of alternative inventory policies. A deterministic quantitative model-based on Distance Based Approach (DBA) method has been developed for evaluation and ranking of inventory policies. We have employed this concept first time for this type of the selection problem. Four inventory policies Economic Order Quantity (EOQ), Just in Time (JIT), Vendor Managed Inventory (VMI) and monthly policy are considered. Improper selection could affect a company’s competitiveness in terms of the productivity of its facilities and quality of its products. The ranking of inventory policies is a multi-criteria problem. There is a need to first identify the selection criteria and then processes the information with reference to relative importance of attributes for comparison. Criteria values for each inventory policy can be obtained either analytically or by using a simulation technique or they are linguistic subjective judgments defined by fuzzy sets, like, for example, the values of criteria. A methodology is developed and applied to rank the inventory policies.

Keywords: inventory policy, ranking, DBA, selection criteria

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Authors: Maciej Dudek, Robert Kruszewski, Janusz Kudla, Konrad Walczyk

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In this paper, we study how taxation of bequests affects human capital formation in the long term and short term horizon. Our underlying model is an overlapping generation model (OLG) with some degree of altruism on the part of the ancestors' generation towards their descendants. We ask the question in three separate frameworks. First, we study a simple one-sector model where a proxy of human capital is wage income. It the steady-state -for CRRA utility function and human capital produced with non-decreasing returns -the taxation of bequests is neutral to the accumulation of human capital. In the second framework, neutrality applies to the growth rates of human capital, physical capital, and consumption. In this case, taxation increases the level of bequests, leading to a lower value of current consumption. Finally in we consider two periods model instead of infinite horizon model as long as the tax revenue is at least partially rebated back to the public, the fraction of human capital engaged in the process of formation of human capital increases with the tax rate on bequests. In other words, taxation of bequests is partially offset by an increase in human capital formation. Higher human capital allows the future generation to earn higher wages, and today's generation can find it optimal to endow the future generation with more human capital when taxation is imposed on physical capital transferred to the next generation.

Keywords: taxation, bequests, policy, human capital

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Authors: Mitchell T. Grothaus, Cory Grigsby, Timothy S. Hare

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This study aims to determine if there is a relationship between elevated cancer risks in eastern Kentucky and the environmental effects of black shale. Previous research shows that black shale formations, such as those in eastern Kentucky contain high levels of toxic elements including arsenic and radon compared to average rocks and sediment. Similarly, the population of eastern Kentucky has higher rates of many health conditions, including lung cancer and cardiovascular disease, than surrounding regions. These poor health outcomes are typically explained in relation to social, economic, behavioral, and healthcare factors. The rates of many conditions, however, have not decreased as these factors improve with regional development. Black shale is known to affect environmental conditions such as by increasing radiation levels and heavy metal toxicity. We are mapping the effects of black shale through monitoring radiation, microbes, and chemical standards of water sources. In this presentation, we report on our measuring pH, dissolved oxygen, total dissolved solids, conductivity, temperature, and discharge and comparison with water quality standards from the Kentucky Department for Environmental Protection. The conditions of water sources combined with an environmental survey of the surrounding areas provide a greater understanding of why the people in eastern Kentucky face the current health issues.

Keywords: black shale, eastern Kentucky, environmental impact, water quality

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Authors: Essam Mansour

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The key purpose of this study is to provide first-hand information about beggars in Egypt, especially from the perspective of their information seeking behaviour including their information needs. The researcher tries to investigate the information-seeking behaviour of Egyptian beggars with regard to their thoughts, perceptions, motivations, attitudes, habits, preferences as well as challenges that may impede their use of information. The research methods used were an adapted form of snowball sampling of a heterogeneous demographic group of participants in the beggary activity in Egypt. This sampling was used to select focus groups to explore a range of relevant issues. Data on the demographic characteristics of the Egyptian beggars showed that they tend to be men, mostly with no formal education, with an average age around 30s, labeled as low-income persons, mostly single and mostly Muslims. A large number of Egyptian beggars were seeking for information to meet their basic needs as well as their daily needs, although some of them were not able to identify their information needs clearly. The information-seeking behaviour profile of a very large number of Egyptian beggars indicated a preference for informal sources of information over formal ones to solve different problems and meet the challenges they face during their beggary activity depending on assistive devices, such as mobile phones. The high degree of illiteracy and the lack of awareness about the basic rights of information as well as information needs were the most important problems Egyptian beggars face during accessing information. The study recommended further research to be conducted about the role of the library in the education of beggars. It also recommended that beggars’ awareness about their information rights should be promoted through educational programs that help them value the role of information in their life.

Keywords: user studies, information-seeking behaviour, information needs, information sources, beggars, Egypt

Procedia PDF Downloads 306