Search results for: radio and television supreme council
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1224

Search results for: radio and television supreme council

534 International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian

Authors: Muktar Haruna

Abstract:

This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

Procedia PDF Downloads 143
533 The Jurisprudential Evolution of Corruption Offenses in Spain: Before and after the Economic Crisis

Authors: Marta Fernandez Cabrera

Abstract:

The period of economic boom generated by the housing bubble created a climate of social indifference to the problem of corruption. This resulted in the persecution and conviction for these criminal offenses being low. After the economic recession, social awareness about the problem of corruption has increased. This has led to the Spanish citizenship requiring the public authorities to try to end the problem in the most effective way possible. In order to respond to the continuous social demands that require an exemplary punishment, the legislator has made changes in crimes against the public administration in the Spanish Criminal Code. However, from the point of view of criminal law, the social change has not served to modify only the law, but also the jurisprudence. After the recession, judges are punishing more severely these conducts than in the past. Before the crisis, it was usual for criminal judges to divert relevant behavior to other areas of the legal system such as administrative law and acquit in the criminal field. Criminal judges have considered that administrative law already has mechanisms that can effectively deal with this type of behavior in order to respect the principle of subsidiarity or ultima ratio. It has also been usual for criminal judges to acquit civil servants due to the absence of requirements unrelated to the applicable offense. For example, they have required an economic damage to the public administration when the offense in the criminal code does not require it. Nevertheless, for some years, these arguments have either partially disappeared or considerably transformed. Since 2010, a jurisprudential stream has been consolidated that aims to provide a more severe response to corruption than it had received until now. This change of opinion, together with greater prosecution of these behaviors by judges and prosecutors, has led to a significant increase in the number of individuals convicted of corruption crimes. This paper has two objectives. The first one is to show that even though judges apply the law impartially, they are flexible to social changes. The second one is to identify the erroneous arguments the courts have used up until now. To carry out the present paper, it has been done a detailed analysis of the judgments of the supreme court before and after the year 2010. Therefore, the jurisprudential analysis is complemented with the statistical data on corruption available.

Keywords: corruption, public administration, social perception, ultima ratio principle

Procedia PDF Downloads 141
532 Wireless Sensor Network Energy Efficient and QoS-Aware MAC Protocols: A Survey

Authors: Bashir Abdu Muzakkari, Mohamad Afendee Mohamad, Mohd Fadzil Abdul Kadir

Abstract:

Wireless Sensor Networks (WSNs) is an aggregation of several tiny, low-cost sensor nodes, spatially distributed to monitor physical or environmental status. WSN is constantly changing because of the rapid technological advancements in sensor elements such as radio, battery and operating systems. The Medium Access Control (MAC) protocols remain very vital in the WSN because of its role in coordinating communication amongst the sensors. Other than battery consumption, packet collision, network lifetime and latency are factors that largely depend on WSN MAC protocol and these factors have been widely treated in recent days. In this paper, we survey some latest proposed WSN Contention-based, Scheduling-based and Hybrid MAC protocols while presenting an examination, correlation of advantages and limitations of each protocol. Concentration is directed towards investigating the treatment of Quality of Service (QoS) performance metrics within these particular protocols. The result shows that majority of the protocols leaned towards energy conservation. We, therefore, believe that other performance metrics of guaranteed QoS such as latency, throughput, packet loss, network and bandwidth availability may play a critical role in the design of future MAC protocols for WSNs.

Keywords: WSN, QoS, energy consumption, MAC protocol

Procedia PDF Downloads 389
531 China’s Scientific Research of the Arctic (Historical Aspect)

Authors: Cui Long (Allen)

Abstract:

China's attention to the Arctic began in 1925, when the country joined the Svalbard Treaty. China's participation in Arctic exploration was determined by the second and third articles of the treaty, according to which the country could conduct scientific activities in the adjacent waters of Svalbard. The first studies of the New China began in the 50s of the twentieth century. The first scientific projects on Arctic exploration began in the 80s of the twentieth century. During these years, the "National Committee of the People's Republic of China for Arctic Expeditions" and the "Institute of Polar Research" in Shanghai were established. The beginning of Deng Xiaoping's policy of openness and reform has opened a new page in China's scientific research of the Arctic. Since the 90s, the first Chinese scientific programs have been developed with foreign partners. The Chinese Academy of Sciences and its subordinate scientific institutions are actively involved in scientific activities: the Institute of Aerophysics, the Institute of Geographical Sciences and Natural Resources, the Institute of Oceanology, etc. An important event for the development of scientific research in the Arctic was China's entry into the Arctic Council in 2013 as an observer. By 2018, China had conducted nine Arctic expeditions, their purpose was to study the melting of ice and its effects on the world's climate system, as well as the impact of the Arctic climate on China and the presence of plastic waste in the Arctic was monitored. At the beginning of the new millennium, China considers the Arctic as the most important region of a geopolitical and geostrategic nature, for its further logistical and economic development.

Keywords: Arctic, China, history of Arctic research, arctic science, Chinese scientific research in the Arctic, scientific expeditions

Procedia PDF Downloads 43
530 Polish Catholic Discourse on Gender Equality in the Face of Social and Cultural Changes in Poland

Authors: Anna Jagielska

Abstract:

Five years ago, the word ‘gender’ was discussed in Poland exclusively in academic contexts. One year later, it was chosen as the word of the year and omnipresent in the Polish media. The rapid career of this word is due to the involvement of the Polish church hierarchy who strategically brought this term into relation with abortion, pornography and paedophilia. ‘Gender’ is more than a political slogan. It is a symbol of social anxiety and moral panic in Poland which need to be historically considered. The aim of this paper is to present selected rhetorical strategies used by the Polish Catholic clergy who strive to have an impact on the current gender discourse in Poland. In particular, the gender debate, culminated in the pastoral letter of the Bishops' Conference of Poland, will be discussed. The church’s protest against the Council of Europe’s Convention on Preventing and Combating Violence against Women and Domestic Violence will be analyzed and the recent heated debates in Poland on contraception, abortion, in vitro fertilization, and sex education will be mentioned. To provide explanations on the specificity of Polish gender debates the role of the Catholic Church in the fall of communism in Poland as well as the charismatisation of Polish society by Pope John Paul II will be explained. The social constructions of communism and feminism which are manifested in both written and symbolic contracts on gender equality between the Church and the State will be demonstrated. At the end of the paper, theories about the changing role of religion in society will be applied.

Keywords: gender, Poland, religion, catholicism, feminism

Procedia PDF Downloads 285
529 Consumer Behavior in Buying Organic Product: A Case Study of Consumer in the Bangkok Metropolits and Vicinity

Authors: Piluntana Panpluem, Monticha Putsakum

Abstract:

The objectives of this study were to investigate 1) consumers’ behaviors in buying organic products; and 2) the relationships between personal factors, cultural factors, social factors, psychological factors and marketing mix factors, and the behavior in buying organic products of consumers in the greater Bangkok metropolitan area. The sample group was 400 consumers at the age of 15 and older, who bought organic agricultural products from green markets and green shops in Bangkok, including its suburbs. The data were collected by using a questionnaire, which were analyzed by descriptive statistics and chi-square test. The results showed that the consumers bought 3 – 4 types of fresh vegetables with a total expenditure of less than 499 Baht each time. They purchased organic products mainly at a supermarket, 2 – 4 times per month, most frequently on Sundays, which took less than 30 minutes of shopping each time. The purpose of the purchase was for self-consuming. Gaining or retaining good health was the reason for the consumption of the products. Additionally, the first considered factor in the organic product selection was the quality. The decisions in purchasing the products were made directly by consumers, who were influenced mainly by advertising media on television. For the relationships among personal, cultural, social, psychological and marketing mix factors, and consumers’ behavior in buying organic products, the results showed the following: 1) personal factors, which were gender, age and educational level, were related to the behavior in terms of “What”, “Why”, and “Where” the consumers bought organic products (p<0.05); 2) cultural factors were related to “Why” the consumers bought organic products (p<0.05); 3) social factors were related to “Where” and “How” the consumers bought organic products (p<0.05); 4) psychological factors were related to “When” the consumers bought organic products (p<0.05). 5) For the marketing mix factors, “Product” was related to “Who participated” in buying, “What” and “Where” the consumers bought organic products (p<0.05), while “Price” was related to “What” and “When” the consumers bought organic products (p<0.05). “Place” was related to “What” and “How” the consumers bought organic products (p<0.05). Furthermore, “Promotion” was related to “What” and “Where” the consumers bought organic products (p<0.05).

Keywords: consumer behavior, organic products, Bangkok Metropolis and Vicinity

Procedia PDF Downloads 282
528 An Enhanced Distributed Weighted Clustering Algorithm for Intra and Inter Cluster Routing in MANET

Authors: K. Gomathi

Abstract:

Mobile Ad hoc Networks (MANET) is defined as collection of routable wireless mobile nodes with no centralized administration and communicate each other using radio signals. Especially MANETs deployed in hostile environments where hackers will try to disturb the secure data transfer and drain the valuable network resources. Since MANET is battery operated network, preserving the network resource is essential one. For resource constrained computation, efficient routing and to increase the network stability, the network is divided into smaller groups called clusters. The clustering architecture consists of Cluster Head(CH), ordinary node and gateway. The CH is responsible for inter and intra cluster routing. CH election is a prominent research area and many more algorithms are developed using many different metrics. The CH with longer life sustains network lifetime, for this purpose Secondary Cluster Head(SCH) also elected and it is more economical. To nominate efficient CH, a Enhanced Distributed Weighted Clustering Algorithm (EDWCA) has been proposed. This approach considers metrics like battery power, degree difference and speed of the node for CH election. The proficiency of proposed one is evaluated and compared with existing algorithm using Network Simulator(NS-2).

Keywords: MANET, EDWCA, clustering, cluster head

Procedia PDF Downloads 391
527 Atmospheric Transport Modeling of Radio-Xenon Detections Possibly Related to the Announced Nuclear Test in North Korea on February 12, 2013

Authors: Kobi Kutsher

Abstract:

On February 12th 2013, monitoring stations of the Preparatory Commission of the Comprehensive Nuclear Test-Ban Treaty Organization (CTBTO) detected a seismic event with explosion-like underground characteristics in the Democratic People’s Republic of Korea (DPRK). The location was found to be in the vicinity of the two previous announced nuclear tests in 2006 and 2009.The nuclear test was also announced by the government of the DPRK.After an underground nuclear explosion, radioactive fission products (mostly noble gases) can seep through layers of rock and sediment until they escape into the atmosphere. The fission products are dispersed in the atmosphere and may be detected thousands of kilometers downwind from the test site. Indeed, more than 7 weeks after the explosion, unusual detections of noble gases was reported at the radionuclide station in Takasaki, Japan. The radionuclide station is a part of the International Monitoring System, operated to verify the CTBT. This study provides an estimation of the possible source region and the total radioactivity of the release using Atmospheric Transport Modeling.

Keywords: atmospheric transport modeling, CTBTO, nuclear tests, radioactive fission products

Procedia PDF Downloads 422
526 The Urgenda and Juliana Cases: Redefining the Notion of Environmental Democracy

Authors: Valentina Dotto

Abstract:

Climate change cases used to take the form of statutory disputes rather than constitutional or common law disputes. This changed in 2015, with the Urgenda Climate case in the Netherlands (Urgenda Foundation v. The State of the Netherlands, C/09/456689/HAZA 13-1396) and, the Juliana case in the U.S. (United States v. U.S. District Court for District of Oregon, 17-71692, 9th Cir.). The two cases represent a new type of climate litigation, the claims brought against the federal government were in fact grounded in constitutional rights. The complaints used the Doctrine of Public Trust as a cornerstone for the lawsuits asserting that government's actions against climate change failed to protect essential public trust resources; thus, violating a generation's constitutional rights to life, liberty, and property. The Public Trust Doctrine –a quintessentially American legal concept-, reserved to the States by virtue of the 9th and 10th amendment of the federal Constitution, gives them considerable jurisdiction over natural resources and has been refined by a number of Supreme Court rulings. The Juliana case exemplifies the Doctrine’s evolutionary nature because it attempts to apply it to the federal government, and establish a right to a climate system capable of sustaining human life as a fundamental right protected by a substantive due process. Furthermore, the flexibility of the Doctrine makes it permissible to be applied to a variety of different legal systems as in the Urgenda case. At the very heart of the lawsuits stands the question of who owns the Earth resources and, to what extent the general public can claim the services that the Earth provides as common property. By employing the widest possible definition of the Doctrine of Public Trust these lawsuits tried to redefine environmental resources as a collective right of all people. By doing case analysis, the paper explores how these cases can contribute to widening the public access to information and broadening the public voice in decision making as well as providing a precedent to equal access in seeking justice and redress from environmental failures.

Keywords: climate change, doctrine of public trust, environmental democracy, Juliana case, Urgenda climate case

Procedia PDF Downloads 168
525 Assessment of the Impact of Road Transportation Improvement on Rural Development

Authors: Mohammad Mirwais Arghandiwal, Fujita Motohiro, Wisinee Wisetjindawat

Abstract:

Since 2001, the new government of Afghanistan addressed the improvement of transportation in rural areas as one of the key issues for the country development. This paper thus, aims to show the impotency of transportation in the rural area of Kabul province. A field survey in Kabul Province capital of Afghanistan has been conducted during March, 2015, and 201 questionnaires were collected from four districts named Shakar Dara, Paghman, Char Asyab, and Khak Jabar to investigate the impacts of road transportation on the people’s daily life. The districts had their road projects constructed during the last 3-5 years. The interviewees are chosen randomly from a different category of districts residences. As transportation is one of the most important factors for the development of the communities, during the survey it was very easily to observe a positive effect on the life of people. The improvement on the accessibility has had a positive impact on the land and land price. In this paper, a model is created to show the relationship between different factors and the land price improvement. In the end, a recommendation is presented on the establishment of the community council for a better use and maintenance of road projects. We emphasize on a public and private partnership at a community level in the districts during the construction period too. In addition, the communities should be encouraged on their positive role in the improvement of transportation through their participation and collaboration with the local government.

Keywords: accessibility, Afghanistan, poverty, rural area, transportation development

Procedia PDF Downloads 426
524 Questioning the Relationship Between Young People and Fake News Through Their Use of Social Media

Authors: Marion Billard

Abstract:

This paper will focus on the question of the real relationship between young people and fake news. Fake news is one of today’s main issues in the world of information and communication. Social media and its democratization helped to spread false information. According to traditional beliefs, young people are more inclined to believe what they read through social media. But, the individuals concerned, think that they are more inclined to make a distinction between real and fake news. This phenomenon is due to their use of the internet and social media from an early age. During the 2016 and 2017 French and American presidential campaigns, the term fake news was in the mouth of the entire world and became a real issue in the field of information. While young people were informing themselves with newspapers or television until the beginning of the ’90s, Gen Z (meaning people born between 1997 and 2010), has always been immersed in this world of fast communication. They know how to use social media from a young age and the internet has no secret for them. Today, despite the sporadic use of traditional media, young people tend to turn to their smartphones and social networks such as Instagram or Twitter to stay abreast of the latest news. The growth of social media information led to an “ambient journalism”, giving access to an endless quantity of information. Waking up in the morning, young people will see little posts with short texts supplying the essential of the news, without, for the most, many details. As a result, impressionable people are not able to do a distinction between real media, and “junk news” or Fake News. This massive use of social media is probably explained by the inability of the youngsters to find connections between the communication of the traditional media and what they are living. The question arises if this over-confidence of the young people in their ability to distinguish between accurate and fake news would not make it more difficult for them to examine critically the information. Their relationship with media and fake news is more complex than popular opinion. Today’s young people are not the master in the quest for information, nor inherently the most impressionable public on social media.

Keywords: fake news, youngsters, social media, information, generation

Procedia PDF Downloads 151
523 Toward the Understanding of Shadow Port's Growth: The Level of Shadow Port

Authors: Chayakarn Bamrungbutr, James Sillitoe

Abstract:

The term ‘shadow port’ is used to describe a port whose markets are dominated by an adjacent port that has a more competitive capability. Recently, researchers have put effort into studying the mechanisms of how a regional port, in the shadow of a nearby predominant port which is a capital city port, can compete and grow. However, such mechanism is still unclear. This study thus focuses on understanding the growth of shadow port and the type of shadow port by using the two capital city ports of Thailand; Bangkok port (the former main port) and Laem Chabang port (the current main port), as the case study. By developing an understanding of the mechanisms of shadow, port could ultimately lead to an increase in the competitiveness. In this study, a framework of opportunity capture (introduced by Magala, 2004) will be used to create a framework for the study of the growth of the selected shadow port. In the process of building this framework, five groups of port development experts, consisting of government, council, academia, logistics provider and industry, will be interviewed. To facilitate this work, the Noticing, Collecting and Thinking model which was developed by Seidel (1998) will be used in an analysis of the dataset. The resulting analysis will be used to classify the type of shadow port. The type of these ports will be a significant factor for developing a feasible strategic guideline for the future management planning of ports, particularly, shadow ports, and then to increase the competitiveness of a nation’s maritime transport industry, and eventually lead to a boost in the national economy.

Keywords: shadow port, Bangkok Port, Laem Chabang Port, port growth

Procedia PDF Downloads 169
522 Traditional versus New Media: Creating Awareness on Environment Protection in Pakistan

Authors: Hafsah Javed

Abstract:

Environment protection is a major issue grabbing widespread attention of policymakers, both, locally and globally. Pakistan is among the countries most affected by global climate changes; media, besides governments, have a prime responsibility to create awareness among people about its hazards, and managing strategies. Advances in Information Communication Technologies have eased people's access to information and created an interactive space to discuss environment related issues and influence the policy decisions on the issue. This study, therefore, aims to examine, from the perspective of the audience, the contribution of Pakistani traditional and social media in creating awareness about Environment Protection and its implications. The objectives are achieved through quantitative survey method. Young university students are selected as ‘audience’ for the study. The findings show lack of awareness among people regarding environment protection. Neither traditional media outlets like radio, TV and newspapers prioritize the issue on their agenda, nor audience pull information about the issue from social media. A stark indifference and non-serious attitude is being exercised towards the issue from two quarters. People do not know much about local and international laws on environment; media are used more than a source of entertainment than awareness. The study implicates that there is an exigency to launch a nationwide awareness campaign on the issue, and for that media need to be on the driving seat.

Keywords: awareness, climate change, environment protection, new media, role of media, youngsters

Procedia PDF Downloads 142
521 Visible Light Communication and Challenges

Authors: Hamid Sharif, Nazish Saleem Abbas, Muhammad Haris Jamil

Abstract:

Visible light communication is an emerging technology for almost a decade now; there is a growing need for VLC systems to overcome the challenges faced by radio frequency RF communication systems. With the advancement in the development of solid-state sources, in the future would replace incandescent and fluorescent light sources. These solid-state devices are not only to be used for illumination but can also be employed for communication and navigational purposes. The replacement of conventional illumination sources with highly efficient light-emitting diodes (LED's) (generally white light) will reduce energy consumption as well as environmental pollution. White LEDs dissipate very less power as compared to conventional light sources. The use of LED's is not only beneficial in terms of power consumption, but it also has an intrinsic capability for indoor wireless communication as compared to indoor RF communication. It is considerably low in cost to operate than the RF systems such as Wi-Fi routers, allows convenient means of reusing the bandwidth, and there is a huge potential for high data rate transmissions with enhanced data security. This paper provides an overview of some of the current challenges with VLC and proposes a possible solution to deal with these challenges; it also examines some joint protocols to optimize the joint illumination and communication functionality.

Keywords: visible light communication, line of sight, root mean square delay spread, light emitting diodes

Procedia PDF Downloads 64
520 Developing a Comprehensive Green Building Rating System Tailored for Nigeria: Analyzing International Sustainable Rating Systems to Create Environmentally Responsible Standards for the Nigerian Construction Industry and Built Environment

Authors: Azeez Balogun

Abstract:

Inexperienced building score practices are continually evolving and vary across areas. Yet, a few middle ideas stay steady, such as website selection, design, energy efficiency, water and material conservation, indoor environmental great, operational optimization, and waste discount. The essence of green building lies inside the optimization of 1 or more of those standards. This paper conducts a comparative analysis of 7 extensively recognized sustainable score structures—BREEAM, CASBEE, green GLOBES, inexperienced superstar, HK-BEAM, IGBC green homes, and LEED—based totally on the perceptions and opinions of stakeholders in Nigeria certified in green constructing rating systems. The purpose is to pick out and adopt an appropriate green building rating device for Nigeria. Numerous components of those systems had been tested to determine the high-quality health of the Nigerian built environment. The findings imply that LEED, the important machine within the USA and Canada, is the most suitable for Nigeria due to its sturdy basis, extensive funding, and confirmed blessings. LEED obtained the highest rating of eighty out of one hundred points on this assessment.

Keywords: structure, built surroundings, inexperienced building score gadget, Nigeria Inexperienced Constructing Council, sustainability

Procedia PDF Downloads 12
519 Effect of Atmospheric Turbulence on Hybrid FSO/RF Link Availability under Qatar's Harsh Climate

Authors: Abir Touati, Syed Jawad Hussain, Farid Touati, Ammar Bouallegue

Abstract:

Although there has been a growing interest in the hybrid free-space optical link and radio frequency FSO/RF communication system, the current literature is limited to results obtained in moderate or cold environment. In this paper, using a soft switching approach, we investigate the effect of weather inhomogeneities on the strength of turbulence hence the channel refractive index under Qatar harsh environment and their influence on the hybrid FSO/RF availability. In this approach, either FSO/RF or simultaneous or none of them can be active. Based on soft switching approach and a finite state Markov Chain (FSMC) process, we model the channel fading for the two links and derive a mathematical expression for the outage probability of the hybrid system. Then, we evaluate the behavior of the hybrid FSO/RF under hazy and harsh weather. Results show that the FSO/RF soft switching renders the system outage probability less than that of each link individually. A soft switching algorithm is being implemented on FPGAs using Raptor code interfaced to the two terminals of a 1Gbps/100 Mbps FSO/RF hybrid system, the first being implemented in the region. Experimental results are compared to the above simulation results.

Keywords: atmospheric turbulence, haze, hybrid FSO/RF, outage probability, refractive index

Procedia PDF Downloads 414
518 Feeling Sorry for Some Creditors

Authors: Hans Tjio, Wee Meng Seng

Abstract:

The interaction of contract and property has always been a concern in corporate and commercial law, where there are internal structures created that may not match the externally perceived image generated by the labels attached to those structures. We will focus, in particular, on the priority structures created by affirmative asset partitioning, which have increasingly come under challenge by those attempting to negotiate around them. The most prominent has been the AT1 bonds issued by Credit Suisse which were wiped out before its equity when the troubled bank was acquired by UBS. However, this should not have come as a surprise to those whose “bonds” had similarly been “redeemed” upon the occurrence of certain reference events in countries like Singapore, Hong Kong and Taiwan during their Minibond crisis linked to US sub-prime defaults. These were derivatives classified as debentures and sold as such. At the same time, we are again witnessing “liabilities” seemingly ranking higher up the balance sheet ladder, finding themselves lowered in events of default. We will examine the mechanisms holders of perpetual securities or preference shares have tried to use to protect themselves. This is happening against a backdrop that sees a rise in the strength of private credit and inter-creditor conflicts. The restructuring regime of the hybrid scheme in Singapore now, while adopting the absolute priority rule in Chapter 11 as the quid pro quo for creditor cramdown, does not apply to shareholders and so exempts them from cramdown. Complicating the picture further, shareholders are not exempted from cramdown in the Dutch scheme, but it adopts a relative priority rule. At the same time, the important UK Supreme Court decision in BTI 2014 LLC v Sequana [2022] UKSC 25 has held that directors’ duties to take account of creditor interests are activated only when a company is almost insolvent. All this has been complicated by digital assets created by businesses. Investors are quite happy to have them classified as property (like a thing) when it comes to their transferability, but then when the issuer defaults to have them seen as a claim on the business (as a choice in action), that puts them at the level of a creditor. But these hidden interests will not show themselves on an issuer’s balance sheet until it is too late to be considered and yet if accepted, may also prevent any meaningful restructuring.

Keywords: asset partitioning, creditor priority, restructuring, BTI v Sequana, digital assets

Procedia PDF Downloads 70
517 A Map to Integrating Media into the Spanish Curriculum: The Case of California Lutheran University

Authors: Carrollyne Aasen, Laverne Seales

Abstract:

With increased Latinx communities within the United States, specifically in California, and more universities receiving designations of Hispanic-Serving institutions, Spanish programs have evolved to include more targeted and applicable practical skills. The Spanish program in the Languages and Cultures Department at California Lutheran University incorporated an interdisciplinary project with the Communication Department to create student-generated Spanish-language news inserts, which serve as a sister publication to the English-language student newspaper, The Echo. California Lutheran University is a Hispanic-Serving Institution, meaning it is an accredited undergraduate institution with full-time Hispanic/Latinx students equivalent to at least 25 percent of the total students enrolled. As a Hispanic Serving Institution with growing numbers of bilingual students, faculty, staff, and community members, the need for more information aimed at Hispanic/Latinx communities increased, resulting in the opportunity to reflect topics of interest by community members. This project was developed to fulfill the Spanish program's goals for proficiency by using the American Council on the Teaching of Foreign Languages guidelines and the university's need to support students and the community's voices. This article describes the stages from inception to production and the incorporation of journalism principles into the Spanish curriculum.

Keywords: interdisciplinary, media, foreign languages, HSI

Procedia PDF Downloads 65
516 Leveraging Li-Fi to Enhance Security and Performance of Medical Devices

Authors: Trevor Kroeger, Hayden Williams, Edward Holzinger, David Coleman, Brian Haberman

Abstract:

The network connectivity of medical devices is increasing at a rapid rate. Many medical devices, such as vital sign monitors, share information via wireless or wired connections. However, these connectivity options suffer from a variety of well-known limitations. Wireless connectivity, especially in the unlicensed radio frequency bands, can be disrupted. Such disruption could be due to benign reasons, such as a crowded spectrum, or to malicious intent. While wired connections are less susceptible to interference, they inhibit the mobility of the medical devices, which could be critical in a variety of scenarios. This work explores the application of Light Fidelity (Li-Fi) communication to enhance the security, performance, and mobility of medical devices in connected healthcare scenarios. A simple bridge for connected devices serves as an avenue to connect traditional medical devices to the Li-Fi network. This bridge was utilized to conduct bandwidth tests on a small Li-Fi network installed into a Mock-ICU setting with a backend enterprise network similar to that of a hospital. Mobile and stationary tests were conducted to replicate various different situations that might occur within a hospital setting. Results show that in room Li-Fi connectivity provides reasonable bandwidth and latency within a hospital like setting.

Keywords: hospital, light fidelity, Li-Fi, medical devices, security

Procedia PDF Downloads 96
515 Citizen Journalist: A Case Study of Audience Participation in Mainstream TV News Production in India

Authors: Sindhu Manjesh

Abstract:

This paper examines citizen journalism in India, specifically the inclusion of user-generated content (UGC) by mainstream media, by focusing on the case study of the Citizen Journalist show on CNN-News 18, a national television news broadcaster. It studies the processes of production involved in Citizen Journalist to find out how professional journalists and citizens interact to put together the show in order to help readers understand the relationship between journalists and the public in the evolving media landscape of India, the world’s largest democracy, and a leader in the Global South. Using an in-depth case study approach involving newsroom ethnography, interviews, and an examination of Citizen Journalist content, it studies the implications of audience participation for traditional journalistic routines and values – specifically gatekeeping and objectivity. Citizen Journalist began to much fanfare and promise about including neglected citizen views and voices. Based on evidence gathered, this study, however, argues that claims made by CNN-News18 about democratizing news production through Citizen Journalist were overstated. It made some effort to do this and broadcast a lot of important stories. But overall, in terms of bringing in citizen voices, it did not live up to its initial promise because the show was anchored in traditional journalistic norms and roles and the channel’s economic imperatives. Professional journalists were ironically the producers of 'citizen journalism' in this case. Mainstream media’s authority in defining journalistic work –who says what, where, when, why, and how– remains predominant in India. This has implications for democratic participation in India. The example of Citizen Journalist –the model it followed, its partial success, and many limitations– could well presage outcomes for other news outlets, in India and beyond, which copy its template.

Keywords: citizen journalism, digital journalism, participatory journalism, public sphere

Procedia PDF Downloads 112
514 Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants

Authors: Piotr Prewysz-Kwinto, Grazyna Voss

Abstract:

In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

Procedia PDF Downloads 275
513 Cultivation of Stenocereus Spp. as an Option to Reduce Crop Loss Problems in High Marginalization States in Mexico

Authors: Abraham Castro-Alvarez, Luisaldo Sandate-Flores, Roberto Parra-Saldivar

Abstract:

The losing of crops during the whole production process is a problem that is affecting farmers in the whole world, as climate change affects the weather behavior. Stenocereus spp. is a tropical, exotic and endemic columnar cacti, it produces a colored and expensive fruit known how “pitaya”. The quality and value of the fruit, these species represent an attractive option for economical development in arid and semi-arid regions. This fruits are produced in Mexico, mainly in 4 regions, Mixteca Oaxaca-Puebla, Michoacan, Sinaloa-Sonora, Jalisco-Zacatecas. Pitaya can be an option to try mixed crop in this states due to the resistance to hard weather conditions. And also because of the marginalization problems that exist in these townships. As defined by the Population National Council it consists in the absence of development opportunities and the lack of capacity to get them. According to an analysis done in EsriPress ArcGis 10.1 the potential area in the country is almost the half of the territory being the total area of Mexico 1,965,249 km2 and the area with potential to produce pitaya 960,527 km2. This area covers part of the most affected townships that also have a few options of maize varieties making even harder the production of maize and exposing farmers to crop losing if conditions are good enough. Making pitaya a good option for these farmers to have an economic backup in their productions.

Keywords: maize, pitaya, rain fed, Stenocereus

Procedia PDF Downloads 315
512 Chipless RFID Capacity Enhancement Using the E-pulse Technique

Authors: Haythem H. Abdullah, Hesham Elkady

Abstract:

With the fast increase in radio frequency identification (RFID) applications such as medical recording, library management, etc., the limitation of active tags stems from its need to external batteries as well as passive or active chips. The chipless RFID tag reduces the cost to a large extent but at the expense of utilizing the spectrum. The reduction of the cost of chipless RFID is due to the absence of the chip itself. The identification is done by utilizing the spectrum in such a way that the frequency response of the tags consists of some resonance frequencies that represent the bits. The system capacity is decided by the number of resonators within the pre-specified band. It is important to find a solution to enhance the spectrum utilization when using chipless RFID. Target identification is a process that results in a decision that a specific target is present or not. Several target identification schemes are present, but one of the most successful techniques in radar target identification in the oscillatory region is the extinction pulse technique (E-Pulse). The E-Pulse technique is used to identify targets via its characteristics (natural) modes. By introducing an innovative solution for chipless RFID reader and tag designs, the spectrum utilization goes to the optimum case. In this paper, a novel capacity enhancement scheme based on the E-pulse technique is introduced to improve the performance of the chipless RFID system.

Keywords: chipless RFID, E-pulse, natural modes, resonators

Procedia PDF Downloads 67
511 The Mandaya Woman: Her Role as Balyan (Priestess) and Magdadawot (Bard)

Authors: Genevieve Jorolan-Quintero

Abstract:

After the devastation caused by typhoon Haiyan in the southeastern part of the Philippines in 2012, there was this intense need among the indigenous communities to ‘reconcile’ with nature. The belief that the deluge, which claimed thousands of lives, was caused by the destruction of the environment because of humanities’ greed and carelessness was widespread and strong. The rift had to be mended. Nature had to be appeased. For this, the balyan (priestess) was called in to perform a ritual. Only she can communicate with the spirits. The communities depend on her spiritual intervention as she alone has the power to invoke the spirits of nature. Among the indigenous people, the balyan is most often also a magdadawot (bard) who possesses the knowledge especially about the folk epics and the skill to chant them. The balyan is the communities’ repository of knowledge. When one passes away, a whole library of tribal knowledge and wisdom is lost. The oral traditions embody the life values, ideals, customs, and even the history of the First Nations People. These include the myths, epics, legends, riddles, and songs. The indigenous system is patriarchal, but is actually indirectly matriarchal reflecting the authority of the woman. Disputes within the community are heard and tried by the Council of Elders. However, the balyan is often consulted for her opinion. Her advice is deemed significant and most often necessary. These are three instances that highlight the significant role of the balyan among the indigenous communities in the Philippines, especially among the Mandaya tribe who live in the southern region of the country. This paper highlights the unique kind of leadership of the Mandaya woman – as priestess and bard - and her impact on the lives of her people.

Keywords: balyan, bard, magdadawot, mandaya

Procedia PDF Downloads 322
510 Data Monetisation by E-commerce Companies: A Need for a Regulatory Framework in India

Authors: Anushtha Saxena

Abstract:

This paper examines the process of data monetisation bye-commerce companies operating in India. Data monetisation is collecting, storing, and analysing consumers’ data to use further the data that is generated for profits, revenue, etc. Data monetisation enables e-commerce companies to get better businesses opportunities, innovative products and services, a competitive edge over others to the consumers, and generate millions of revenues. This paper analyses the issues and challenges that are faced due to the process of data monetisation. Some of the issues highlighted in the paper pertain to the right to privacy, protection of data of e-commerce consumers. At the same time, data monetisation cannot be prohibited, but it can be regulated and monitored by stringent laws and regulations. The right to privacy isa fundamental right guaranteed to the citizens of India through Article 21 of The Constitution of India. The Supreme Court of India recognized the Right to Privacy as a fundamental right in the landmark judgment of Justice K.S. Puttaswamy (Retd) and Another v. Union of India . This paper highlights the legal issue of how e-commerce businesses violate individuals’ right to privacy by using the data collected, stored by them for economic gains and monetisation and protection of data. The researcher has mainly focused on e-commerce companies like online shopping websitesto analyse the legal issue of data monetisation. In the Internet of Things and the digital age, people have shifted to online shopping as it is convenient, easy, flexible, comfortable, time-consuming, etc. But at the same time, the e-commerce companies store the data of their consumers and use it by selling to the third party or generating more data from the data stored with them. This violatesindividuals’ right to privacy because the consumers do not know anything while giving their data online. Many times, data is collected without the consent of individuals also. Data can be structured, unstructured, etc., that is used by analytics to monetise. The Indian legislation like The Information Technology Act, 2000, etc., does not effectively protect the e-consumers concerning their data and how it is used by e-commerce businesses to monetise and generate revenues from that data. The paper also examines the draft Data Protection Bill, 2021, pending in the Parliament of India, and how this Bill can make a huge impact on data monetisation. This paper also aims to study the European Union General Data Protection Regulation and how this legislation can be helpful in the Indian scenarioconcerning e-commerce businesses with respect to data monetisation.

Keywords: data monetization, e-commerce companies, regulatory framework, GDPR

Procedia PDF Downloads 110
509 Managing the Magnetic Protection of Workers in Magnetic Resonance Imaging

Authors: Safoin Aktaou, Aya Al Masri, Kamel Guerchouche, Malorie Martin, Fouad Maaloul

Abstract:

Introduction: In the ‘Magnetic Resonance Imaging (MRI)’ department, all workers involved in preparing the patient, setting it up, tunnel cleaning, etc. are likely to be exposed to ‘ElectroMagnetic fields (EMF)’ emitted by the MRI device. Exposure to EMF can cause adverse radio-biological effects to workers. The purpose of this study is to propose an organizational process to manage and control EMF risks. Materials and methods: The study was conducted at seven MRI departments using machines with 1.5 and 3 Tesla magnetic fields. We assessed the exposure of each one by measuring the two electromagnetic fields (static and dynamic) at different distances from the MRI machine both inside and around the examination room. Measurement values were compared with British and American references (those of the UK's ‘Medicines and Healthcare Regulatory Agency (MHRA)’ and the ‘American Radiology Society (ACR)’). Results: Following the results of EMF measurements and their comparison with the recommendations of learned societies, a zoning system that adapts to needs of different MRI services across the country has been proposed. In effect, three risk areas have been identified within the MRI services. This has led to the development of a good practice guide related to the magnetic protection of MRI workers. Conclusion: The guide established by our study is a standard that allows MRI workers to protect themselves against the risk of electromagnetic fields.

Keywords: comparison with international references, measurement of electromagnetic fields, magnetic protection of workers, magnetic resonance imaging

Procedia PDF Downloads 157
508 Evaluation of Groundwater Quality in North-West Region of Punjab, India

Authors: Jeevan Jyoti Mohindroo, Umesh Kumar Garg

Abstract:

The district of Tarntaran is located25 km south of Amritsar city in Punjab State of Northwestern India. It is 5059 Sq. Km in area. It is surrounded by Amritsar in the North, Kapurthala in the East, and Ferozepur in the South and Pakistan in the West. Patti Town is a municipal council of the Tarntaran district of the Indian state of Punjab, located 45 km from Amritsar its geographical coordinates are 310 16' 51" north to 740 51' 25" East Longitude. The town spreads over an area of 50sq. Km. Moisture content is very less in the air, falling within the semiarid region and frequently facing water scarcity as well as water quality problems. The major sources of employment are agriculture, horticulture and animal husbandry engaging almost 80% of the workforce. Water samples are collected from 400 locations in 20 villages on the Patti –Khem Karan highway with 20 samples from each village, and were subjected to analysis of chemical characteristics. The type of water that predominates in the study area is Ca-Mg-HCO3 type, based on hydro-chemical analysis. Besides, suitability of water for irrigation is evaluated based on the sodium adsorption ratio (SAR), residual sodium carbonate, sodium percent and salinity hazard. Other Physico-chemical parameters such as pH, TDS, conductance, etc. were also determined using a water analysis kit. Analysis of water samples for heavy metal analysis was also carried out in the present study.

Keywords: groundwater, chemical classification, SAR, RSC, USSL diagram

Procedia PDF Downloads 192
507 Research of the Rotation Magnetic Field Current Driven Effect on Pulsed Plasmoid Acceleration of Electric Propulsion

Authors: X. F. Sun, X. D. Wen, L. J. Liu, C. C. Wu, Y. H. Jia

Abstract:

The field reversed closed magnetic field configuration plasmoid has a potential for large thrust and high power propulsion missions such as deep space exploration due to its high plasma density and larger azimuthal current, which will be a most competitive program for the next generation electric propulsion technology. Moreover, without the electrodes, it also has a long lifetime. Thus, the research on this electric propulsion technology is quite necessary. The plasmoid will be formatted and accelerated by applying a rotation magnetic field (RMF) method. And, the essence of this technology lies on the generation of the azimuthal electron currents driven by RMF. Therefore, the effect of RMF current on the plasmoid acceleration efficiency is a concerned problem. In the paper, the influences of the penetration process of RMF in plasma, the relations of frequency and amplitude of input RF power with current strength and the RMF antenna configuration on the plasmoid acceleration efficiency will be given by a two-fluid numerical simulation method. The results show that the radio-frequency and input power have remarkable influence on the formation and acceleration of plasmoid. These results will provide useful advice for the development, and optimized designing of field reversed configuration plasmoid thruster.

Keywords: rotation magnetic field, current driven, plasma penetration, electric propulsion

Procedia PDF Downloads 110
506 Comparative Study of Seismic Isolation as Retrofit Method for Historical Constructions

Authors: Carlos H. Cuadra

Abstract:

Seismic isolation can be used as a retrofit method for historical buildings with the advantage that minimum intervention on super-structure is required. However, selection of isolation devices depends on weight and stiffness of upper structure. In this study, two buildings are considered for analyses to evaluate the applicability of this retrofitting methodology. Both buildings are located at Akita prefecture in the north part of Japan. One building is a wooden structure that corresponds to the old council meeting hall of Noshiro city. The second building is a brick masonry structure that was used as house of a foreign mining engineer and it is located at Ani town. Ambient vibration measurements were performed on both buildings to estimate their dynamic characteristics. Then, target period of vibration of isolated systems is selected as 3 seconds is selected to estimate required stiffness of isolation devices. For wooden structure, which is a light construction, it was found that natural rubber isolators in combination with friction bearings are suitable for seismic isolation. In case of masonry building elastomeric isolator can be used for its seismic isolation. Lumped mass systems are used for seismic response analysis and it is verified in both cases that seismic isolation can be used as retrofitting method of historical construction. However, in the case of the light building, most of the weight corresponds to the reinforced concrete slab that is required to install isolation devices.

Keywords: historical building, finite element method, masonry structure, seismic isolation, wooden structure

Procedia PDF Downloads 150
505 Determinants of Poverty: A Logit Regression Analysis of Zakat Applicants

Authors: Zunaidah Ab Hasan, Azhana Othman, Abd Halim Mohd Noor, Nor Shahrina Mohd Rafien

Abstract:

Zakat is a portion of wealth contributed from financially able Muslims to be distributed to predetermine recipients; main among them are the poor and the needy. Distribution of the zakat fund is given with the objective to lift the recipients from poverty. Due to the multidimensional and multifaceted nature of poverty, it is imperative that the causes of poverty are properly identified for assistance given by zakat authorities reached the intended target. Despite, various studies undertaken to identify the poor correctly, there are reports of the poor not receiving the adequate assistance required from zakat. Thus, this study examines the determinants of poverty among applicants for zakat assistance distributed by the State Islamic Religious Council in Malacca (SIRCM). Malacca is a state in Malaysia. The respondents were based on the list of names of new zakat applicants for the month of April and May 2014 provided by SIRCM. A binary logistic regression was estimated based on this data with either zakat applications is rejected or accepted as the dependent variable and set of demographic variables and health as the explanatory variables. Overall, the logistic model successfully predicted factors of acceptance of zakat applications. Three independent variables namely gender, age; size of households and health significantly explain the likelihood of a successful zakat application. Among others, the finding suggests the importance of focusing on providing education opportunity in helping the poor.

Keywords: logistic regression, zakat distribution, status of zakat applications, poverty, education

Procedia PDF Downloads 332