Search results for: customer information process

Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

Procedia PDF Downloads 66

Authors: Pennapa Palapin

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This study aimed to examine the management and development of forest tourism Kamchanoad. Ban Dung, Udon Thani sustainability. Data were collected by means of qualitative research including in-depth interviews, semi-structured, and then the data were summarized and discussed in accordance with the objectives. And make a presentation in the form of lectures. The target population for the study consisted of 16 people, including representatives from government agencies, community leaders and the community. The results showed that Guidelines for the Management and Development of Forest Tourism Kamchanoad include management of buildings and infrastructure such as roads, water, electricity, toilets. Other developments are the establishment of a service center that provides information and resources to facilitate tourists.; nature trails and informative signage to educate visitors on the path to the jungle Kamchanoad; forest activities for tourists who are interested only in occasional educational activities such as vegetation, etc.; disseminating information on various aspects of tourism through various channels in both Thailand and English, as well as a website to encourage community involvement in the planning and management of tourism together with the care and preservation of natural resources and preserving the local cultural tourist area of Kamchanoad.

Keywords: guidelines for the management and development, forest tourism, Kamchanoad, sustainability

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Authors: Margarida Maria Cabugueira Csutódio dos Santos, Joana Filipa Pintéus Pereira

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The way children understand the concept of health and illness influences their reaction in contexts where these concepts are present (e.g.,illness; vaccination). The recognition of the importance of children's beliefs/representations about health and disease has led to the development of models that seek to explain the development process of these concepts. In the construction of their representations, children are influenced not only by their cognitive competence but also by their life experiences. In the last 3 years, children have experienced a pandemic health crisis that has exposed them to anomalous and stressful situations. Objective: the aim of this study was (1) to identify children’s representations about disease (including symptoms, causes, control/treatment) and prevention (including health procedures and vaccines) and (2) whether COVID19 is mentioned and influences their representations. Methodology: a qualitative study in which 67 children with 7 to 10 years old (mean 8,8) participated. A semi-structured interview was used following the Bibace and Walsh model, focusing on the representation of the disease and its prevention. Results show a marked influence of the lived experience with regard to causes of the disease, disease control and treatment, and adherence to vaccination. Age-dependent differences were found with older children being able to talk about illness and contamination process and younger displaying more basic, concrete and rigid representations. Conclusions: The results of this study bring clues to the adequacy of communication with the child in the context of health and illness and discriminately in a future health pandemic crisis.

Keywords: childen, health beliefs, pediatrics, covid19, vaccines

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Authors: Yuta Nakano, Kozo Kajiwara, Atsushi Hori, Takeshi Fujita

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In association with the wave of electric vehicles (EV), low energy consumption systems have become more and more important. One of the key technologies to realize low energy consumption is a dynamic vision sensor (DVS), or we can call it an event sensor, neuromorphic vision sensor and so on. This sensor has several features, such as high temporal resolution, which can achieve 1 Mframe/s, and a high dynamic range (120 DB). However, the point that can contribute to low energy consumption the most is its sparsity; to be more specific, this sensor only captures the pixels that have intensity change. In other words, there is no signal in the area that does not have any intensity change. That is to say, this sensor is more energy efficient than conventional sensors such as RGB cameras because we can remove redundant data. On the other side of the advantages, it is difficult to handle the data because the data format is completely different from RGB image; for example, acquired signals are asynchronous and sparse, and each signal is composed of x-y coordinate, polarity (two values: +1 or -1) and time stamp, it does not include intensity such as RGB values. Therefore, as we cannot use existing algorithms straightforwardly, we have to design a new processing algorithm to cope with DVS data. In order to solve difficulties caused by data format differences, most of the prior arts make a frame data and feed it to deep learning such as Convolutional Neural Networks (CNN) for object detection and recognition purposes. However, even though we can feed the data, it is still difficult to achieve good performance due to a lack of intensity information. Although polarity is often used as intensity instead of RGB pixel value, it is apparent that polarity information is not rich enough. Considering this context, we proposed to use the timestamp information as a data representation that is fed to deep learning. Concretely, at first, we also make frame data divided by a certain time period, then give intensity value in response to the timestamp in each frame; for example, a high value is given on a recent signal. We expected that this data representation could capture the features, especially of moving objects, because timestamp represents the movement direction and speed. By using this proposal method, we made our own dataset by DVS fixed on a parked car to develop an application for a surveillance system that can detect persons around the car. We think DVS is one of the ideal sensors for surveillance purposes because this sensor can run for a long time with low energy consumption in a NOT dynamic situation. For comparison purposes, we reproduced state of the art method as a benchmark, which makes frames the same as us and feeds polarity information to CNN. Then, we measured the object detection performances of the benchmark and ours on the same dataset. As a result, our method achieved a maximum of 7 points greater than the benchmark in the F1 score.

Keywords: event camera, dynamic vision sensor, deep learning, data representation, object recognition, low energy consumption

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Authors: Ahmed Usman

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This paper attempts to examine the relevance of an Electoral Commission in the democratic process of governance in Nigeria. However, democratic system and governance present a clear indication of responsive and responsible governments. The idea of a government being responsive and responsible is based on the premise of conventional principles of democracy such as freedom of political, economic and social rights of and individual. More so, upholding of the Rule of Law based on the ground of constitutionalism is a clear manifestation of the democratic governance. The burdens of ascertaining theses democratic ethos rely solely on the constituted election management body known as Independent National Electoral Commission (INEC) for the case of Nigeria. This body is however, saddled with the responsibility of organizing and conducting periodic regular credible election known as free and fair election. The body also, is expected to be neutral, and independent to ensure fair treatment to all. It is on the basis of this fair treatment that credible leaders emerged. To this end, the paper examines the powers, functions and features of Independent National Electoral Commission. More so, the concepts of election and democracy have been operationalized. It is obvious that electoral process in Nigeria is marred with series of problems of which the paper identified and solutions were proffered towards credible, free and fair elections for sustainable democratic governance. In order to succinctly discuss and analyze the issues at stake, Structural Functional Analysis theory is adopted as a theoretical frame work for the paper.

Keywords: election, electoral commission, democracy, governance

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Authors: Yong Sun, Vladimir Luzin, Zhen Qian, William J. T. Daniel, Mingxing Zhang, Shichao Ding

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The residual stresses in roll formed products are generally very high and un-predictable. This is due to the occurrence of redundant plastic deformation in roll forming process and it can cause various product defects. Although the residual stresses of a roll formed product consist of longitudinal and transverse residual stresses components, but the longitudinal residual stresses plays a key role to the product defects of a roll formed product and therefore, only the longitudinal residual stresses concerned by the roll forming scholars and engineers. However, how to inspect the residual stresses of a product quickly and economically as a routine operation is still a challenge. This paper introduces a residual stresses measurement method called slope cutting method to study the longitudinal residual stresses through layers geometrically to a roll formed products or a product with similar process such as a rolled sheet. The detailed measuring procedure is given and discussed. The residual stresses variation through the layer can be derived based on the variation of curvature in different layers and steps. The slope cutting method has been explored and validated by experimental study on a roll-formed square tube. The neutron diffraction method is applied to validate the accuracy of the newly proposed layering removal materials results. The two set results agree with each other very well and therefore, the method is expected to be a routine testing method to monitor the quality of a product been formed and that is a great impact to roll forming industry.

Keywords: roll forming, residual stress, measurement method, neutron diffraction

Procedia PDF Downloads 351

Authors: A. Ezza, B. M. Babar Ramzan, C. Hira

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This study deliberates emerging design activates in 3D printing technology, the paper provides the insight into the broad opportunities in 3D printing applications in fashion world. 3D printing is becoming a reason for reduction of lead time. The process engenders the precise models and one of prototype components for design approbation; trail and testing significance through the production components to be utilized in true working environments. This emerging technology have given elevate to an emergent realm of digitally fabricated art and design. Bitonic Creations, CONTINUUM (3D printed shoes), Jiri Evenhuis, Michael Schmidt have be giving extensive amassments of haute couture dresses and accessories. Cosyflex TM, N12 undergarments are examples of an innovative process for 3D printing. Varied types of liquid polymers such as latex, silicon, polyurethane and Teflon as well as a variety of textile fibers such as cotton, viscose and polyamide enable tailor made fabrics for any need. Patterns, perforations, embossing and embellishments may be created by printing on 3D structure base plate. Computer solidifies material feedstock layer by layer with micro-millimeter detail. In lieu of producing textiles by meter, then cutting and sewing them into final product, 3D printing can become a reason to make sewing equipment obsolete. The findings positively corroborates the expected advantage of 3D printed sample that seem to facilitate the first steps for designer.

Keywords: 3D printing, customization, fashion industry, Haute couture

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Authors: Brahim Ouzaka, Said Ouhadi

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Family businesses (FB) represent the oldest and most resilient form of organization. However, they are weakened by problems of entrepreneurial discontinuity. The objective of this paper is to analyze the problem of the succession of FBs created by senior entrepreneurs. This study analyzes and explores the constructs of senior entrepreneurship and the strategy and takeover policies of the Moroccan Family owned Small and Medium-Sized Businesses. Our main research question is formulated as follows: how does senior entrepreneurship promote the takeover of Moroccan family SMEs? So we aim through this study to analyze the challenge of the takeover of the FB created by senior entrepreneurs in order to explore and understand the specificities, choices and strategies as well as the reality of the takeover process among this category of senior entrepreneurs. After a review of the literature on the relationship between the constructs of senior entrepreneurship and the takeover of FBs, the empirical study will consist of an exploratory qualitative approach of 3 family SMEs created by senior entrepreneurs and subsequently transmitted to their descendants. This qualitative research serves to explore the choices, the strategies as well as the specificities of the entrepreneurial acts and processes of this category of entrepreneurs. The interviews were conducted with senior entrepreneurs and successors of three Moroccan family SMEs, focusing on the specificity of entrepreneurial actions and strategies in the case of SMEs launched by senior entrepreneurs and on the reality of the conduct and preparation of the takeover process, the methods of socialization and training of buyers in the context of these companies.

Keywords: senior entrepreneurship, family SME, family business, takeover

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Authors: Imen Asma Mbarek, Alexis Rusinek, Etienne Petit, Guy Sutter, Gautier List

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Over the past two decades, the automotive, aerospace and army industries have been paying an increasing attention to Finite Elements (FE) numerical simulations of the fracture process of their structures. Thanks to the numerical simulations, it is nowadays possible to analyze several problems involving costly and dangerous extreme loadings safely and at a reduced cost such as blast or ballistic impact problems. The present paper is concerned with ballistic impact and perforation problems involving ductile fracture of thin armor steel targets. The target fracture process depends usually on various parameters: the projectile nose shape, the target thickness and its mechanical properties as well as the impact conditions (friction, oblique/normal impact...). In this work, the investigations are concerned with the normal impact of a conical head-shaped projectile on thin armor steel targets. The main aim is to establish a comparative study of four fracture criteria that are commonly used in the fracture process simulations of structures subjected to extreme loadings such as ballistic impact and perforation. Usually, the damage initiation results from a complex physical process that occurs at the micromechanical scale. On a macro scale and according to the following fracture models, the variables on which the fracture depends are mainly the stress triaxiality ƞ, the strain rate, temperature T, and eventually the Lode angle parameter Ɵ. The four failure criteria are: the critical strain to failure model, the Johnson-Cook model, the Wierzbicki model and the Modified Hosford-Coulomb model MHC. Using the SEM, the observations of the fracture facies of tension specimen and of armor steel targets impacted at low and high incident velocities show that the fracture of the specimens is a ductile fracture. The failure mode of the targets is petalling with crack propagation and the fracture facies are covered with micro-cavities. The parameters of each ductile fracture model have been identified for three armor steels and the applicability of each criterion was evaluated using experimental investigations coupled to numerical simulations. Two loading paths were investigated in this study, under a wide range of strain rates. Namely, quasi-static and intermediate uniaxial tension and quasi-static and dynamic double shear testing allow covering various values of stress triaxiality ƞ and of the Lode angle parameter Ɵ. All experiments were conducted on three different armor steel specimen under quasi-static strain rates ranging from 10-4 to 10-1 1/s and at three different temperatures ranging from 297K to 500K, allowing drawing the influence of temperature on the fracture process. Intermediate tension testing was coupled to dynamic double shear experiments conducted on the Hopkinson tube device, allowing to spot the effect of high strain rate on the damage evolution and the crack propagation. The aforementioned fracture criteria are implemented into the FE code ABAQUS via VUMAT subroutine and they were coupled to suitable constitutive relations allow having reliable results of ballistic impact problems simulation. The calibration of the four damage criteria as well as a concise evaluation of the applicability of each criterion are detailed in this work.

Keywords: armor steels, ballistic impact, damage criteria, ductile fracture, SEM

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Authors: Muhammad Sollehhuddin A. Jalil, Mohd Ibrahim Shapiai, Rubiyah Yusof

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Nowadays, ontology is common in many areas like artificial intelligence, bioinformatics, e-commerce, education and many more. Ontology is one of the focus areas in the field of Information Retrieval. The purpose of an ontology is to describe a conceptual representation of concepts and their relationships within a particular domain. In other words, ontology provides a common vocabulary for anyone who needs to share information in the domain. There are several ontology domains in various fields including engineering and non-engineering knowledge. However, there are only a few available ontology for engineering knowledge. Fuzzy logic as engineering knowledge is still not available as ontology domain. In general, fuzzy logic requires step-by-step guidelines and instructions of lab experiments. In this study, we presented domain ontology for Fuzzy Logic Control (FLC) knowledge. We give Table of Content (ToC) with middle strategy based on the Uschold and King method to develop FLC ontology. The proposed framework is developed using Protégé as the ontology tool. The Protégé’s ontology reasoner, known as the Pellet reasoner is then used to validate the presented framework. The presented framework offers better performance based on consistency and classification parameter index. In general, this ontology can provide a platform to anyone who needs to understand FLC knowledge.

Keywords: engineering knowledge, fuzzy logic control ontology, ontology development, table of content

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Authors: Nazym Alykpashova

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This article is based on the results of the action research at Nazarbayev Intellectual School in Pavlodar, Kazakhstan. The participants of this research were high school students who study Global Perspectives and Project Work course. Intellectual schools are designed to become an experimental site that develops, monitors, studies, analyzes, approves, implements modern models of educational programs. Subjects in NIS aimed to develop skills that will be useful for students in their life. Students learn how to do projects, research credible information, solve different issues. Many subjects cover complex topics, and most teachers feel that they often have to deliver a lot of information within one hour. Many educators recognize Conceptual Teaching, as well as Conceptual Learning, has a lot of benefits for students in terms of developing their perception of the subject topics. This qualitative paper presents findings of two research questions which explored high school students’ perception of conceptual teaching and its impact on their academic performance. Individual semi-structured interviews and observations were conducted with Global Perspectives teachers and students. The results of this action research assist teachers reflect on their professional practice.

Keywords: concept-based teaching, students’ research skills, teacher’s professional development, kazakhstan

Procedia PDF Downloads 128

Authors: N. Türkmenoğlu Bayraktar, E. Kishalı

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Campus buildings are educational facilities where various amount of energy consumption for lighting, heating, cooling and ventilation occurs. Some of the new universities in Turkey, where this investigation takes place, still continue their educational activities in existing buildings primarily designed for different architectural programs and converted to campus buildings via changes of function, space organizations and structural interventions but most of the time without consideration of appropriate micro climatic conditions. Reducing energy consumption in these structures not only contributes to the national economy but also mitigates the negative effects on environment. Furthermore, optimum thermal comfort conditions should be provided during the refurbishment of existing campus structures and their building envelope. Considering this issue, the first step is to investigate the climatic performance of building elements regarding refurbishment process. In the context of the study Kocaeli University, Faculty of Design and Architecture building constructed in 1980s in Anıtpark campus located in the central part of Kocaeli, Turkey was investigated. Climatic factors influencing thermal conditions; the deteriorations on building envelope; temperature distribution; heat losses from façade elements observed by thermography were presented in order to improve strategies for retrofit process for the building envelope. Within the scope of the survey, refurbishment strategies towards providing optimum climatic comfort conditions, increasing energy efficiency of building envelope were proposed.

Keywords: building envelope, IRT, refurbishment, non-destructive test

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Authors: Zelin Zhou, Timothy Langrish

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Spray drying is the final stage of milk powder production. Traditionally, the quality of spray-dried milk powders has mainly been assessed using their physical properties, such as their moisture contents, while chemical changes occurring during the spray drying process have often been ignored. With growing concerns about food quality, it is necessary to establish a better understanding of heat-induced degradation due to the spray-drying process of skim milk. In this study, the extent of thermal degradation for skim milk in a pilot-scale spray dryer has been investigated using different inlet gas temperatures. The extent of heat-induced damage has been measured by the formation of advanced Maillard reaction products and the loss of soluble proteins at pH 4.6 as assessed by a fluorometric method. A significant increase in the extent of thermal degradation has been found when the inlet gas temperature increased from 170°C to 190°C, suggesting protein unfolding may play an important role in the kinetics of heat-induced degradation for milk in spray dryers. Colour changes of the spray-dried skim milk powders have also been analysed using a standard lighting box. Colourimetric analysis results were expressed in CIELAB colour space with the use of the E index (E) and the Chroma (C) for measuring the difference between colours and the intensity of the colours. A strong linear correlation between the colour intensity of the spray-dried skim milk powders and the formation of advanced Maillard reaction products has been observed.

Keywords: colour formation, Maillard reactions, spray drying, skim milk powder

Procedia PDF Downloads 167

Authors: Tessa Heeren

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The following proposal pertains to the complex process of successfully implementing health policies that are based on public health research. A systematic review was conducted by myself and faculty at the Cluj School of Public Health in Romania. The reviewed articles covered a wide range of topics, such as barriers and facilitators to multi-sector collaboration, differences in professional cultures, and systemic obstacles. The reviewed literature identified communication, collaboration, user-friendly dissemination, and documentation of processes in the execution of applied research as important themes for the promotion of evidence in the public health decision-making process. This proposal fits into the Academy Health National Health Policy conference because it identifies and examines differences between the worlds of research and politics. Implications and new insights for federal and/or state health policy: Recommendations made based on the findings of this research include using politically relevant levers to promote research (e.g. campaign donors, lobbies, established parties, etc.), modernizing dissemination practices, and reforms in which the involvement of external stakeholders is facilitated without relying on invitations from individual policy makers. Description of how evidence and/or data was or could be used: The reviewed articles illustrated shortcomings and areas for improvement in policy research processes and collaborative development. In general, the evidence base in the field of integrating research into policy lacks critical details of the actual process of developing evidence based policy. This shortcoming in logistical details creates a barrier for potential replication of collaborative efforts described in studies. Potential impact of the presentation for health policy: The reviewed articles focused on identifying barriers and facilitators that arise in cross sector collaboration, rather than the process and impact of integrating evidence into policy. In addition, the type of evidence used in policy was rarely specified, and widely varying interpretations of the definition of evidence complicated overall conclusions. Background: Using evidence to inform public health decision making processes has been proven effective; however, it is not clear how research is applied in practice. Aims: The objectives of the current study were to assess the extent to which evidence is used in public health decision-making process. Methods: To identify eligible studies, seven bibliographic databases, specifically, PubMed, Scopus, Cochrane Library, Science Direct, Web of Science, ClinicalKey, Health and Safety Science Abstract were screened (search dates: 1990 – September 2015); a general internet search was also conducted. Primary research and systematic reviews about the use of evidence in public health policy in Europe were included. The studies considered for inclusion were assessed by two reviewers, along with extracted data on objective, methods, population, and results. Data were synthetized as a narrative review. Results: Of 2564 articles initially identified, 2525 titles and abstracts were screened. Ultimately, 30 articles fit the research criteria by describing how or why evidence is used/not used in public health policy. The majority of included studies involved interviews and surveys (N=17). Study participants were policy makers, health care professionals, researchers, community members, service users, experts in public health.

Keywords: cross-sector, dissemination, health policy, policy implementation

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Authors: Fiona Mwaniki

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Climate change is considered a serious threat to sustainable development globally and as one of the greatest ecological, economic and social challenges of our time. The global demand for food is projected to increase by 60% by 2050. Small holder farmers who are vulnerable to the adverse effects of climate change are expected to contribute to this projected demand. Effective climate change education and communication is therefore required for smallholder and subsistence farmers’ in order to build communities that are more climate change aware, prepared and resilient. In Kenya radio is the most important and dominant mass communication tool for agricultural extension. This study investigated the potential role of radio in influencing farmers’ understanding and use of climate change information. The broad aims of this study were three-fold. Firstly, to identify Kenyan farmers’ perceptions and responses to the impacts of climate change. Secondly, to develop radio programs that communicate climate change information to Kenyan farmers and thirdly, to evaluate the impact of information disseminated through radio on farmers’ understanding and responses to climate change mitigation and adaptation. This study was conducted within the farming community of Kilifi County, located along the Kenyan coast. Education and communication about climate change was undertaken using radio to make available information understandable to different social and cultural groups. A mixed methods pre-and post-intervention design that provided the opportunity for triangulating results from both quantitative and qualitative data was used. Quantitative and qualitative data was collected simultaneously, where quantitative data was collected through semi structured surveys with 421 farmers’ and qualitative data was derived from 11 focus group interviews, six interviews with key informants and nine climate change experts. The climate change knowledge gaps identified in the initial quantitative and qualitative data were used in developing radio programs. Final quantitative and qualitative data collection and analysis enabled an assessment of the impact of climate change messages aired through radio on the farming community in Kilifi County. Results of this study indicate that 32% of the farmers’ listened to the radio programs and 26% implemented technologies aired on the programs that would help them adapt to climate change. The most adopted technologies were planting drought tolerant crops including indigenous crop varieties, planting trees, water harvesting and use of manure. The proportion of farmers who indicated they knew “a fair amount” about climate change increased significantly (Z= -5.1977, p < 0.001) from 33% (at the pre intervention phase of this study) to 64% (post intervention). However, 68% of the farmers felt they needed “a lot more” information on agriculture interventions (43%), access to financial resources (21%) and the effects of climate change (15%). The challenges farmers’ faced when adopting the interventions included lack of access to financial resources (18%), high cost of adaptation measures (17%), and poor access to water (10%). This study concludes that radio effectively complements other agricultural extension methods and has the potential to engage farmers’ on climate change issues and motivate them to take action.

Keywords: climate change, climate change intervention, farmers, radio

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Authors: Zhanna Yermekova, Sergey Roslyakov

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Solution combustion synthesis (SCS) is the unique method which multiple times has proved itself as an effective and efficient approach for the versatile synthesis of a variety of materials. It has significant advantages such as relatively simple handling process, high rates of product synthesis, mixing of the precursors on a molecular level, and fabrication of the nanoproducts as a result. Nowadays, an overwhelming majority of solution combustion investigations performed through the volume combustion synthesis (VCS) where the entire liquid precursor is heated until the combustion self-initiates throughout the volume. Less amount of the experiments devoted to the steady-state self-propagating mode of SCS. Under the beforementioned regime, the precursor solution is dried until the gel-like media, and later on, the gel substance is locally ignited. In such a case, a combustion wave propagates in a self-sustaining mode as in conventional solid combustion synthesis. Even less attention is given to the impregnated active layer (IAL) mode of solution combustion. An IAL approach to the synthesis is implying that the solution combustion of the precursors should be initiated on the surface of the third chemical or inside the third substance. This work is aiming to emphasize an underestimated role of the impregnated active layer mode of the solution combustion synthesis for the fundamental studies of the combustion mechanisms. It also serves the purpose of popularizing the technical terms and clarifying the difference between them. In order to do so, the solution combustion synthesis of γ-FeNi (PDF#47-1417) alloy has been accomplished within short (seconds) one-step reaction of metal precursors with hexamethylenetetramine (HTMA) fuel. An idea of the special role of the Ni in a process of alloy formation was suggested and confirmed with the particularly organized set of experiments. The first set of experiments were conducted in a conventional steady-state self-propagating mode of SCS. An alloy was synthesized as a single monophasic product. In two other experiments, the synthesis was divided into two independent processes which are possible under the IAL mode of solution combustion. The sequence of the process was changed according to the equations which are describing an Experiment A and B below: Experiment A: Step 1. Fe(NO₃)₃*9H₂O + HMTA = FeO + gas products; Step 2. FeO + Ni(NO₃)₂*6H₂O + HMTA = Ni + FeO + gas products; Experiment B: Step 1. Ni(NO₃)₂*6H₂O + HMTA = Ni + gas products; Step 2. Ni + Fe(NO₃)₃*9H₂O + HMTA = Fe₃Ni₂+ traces (Ni + FeO). Based on the IAL experiment results, one can see that combustion of the Fe(NO₃)₃9H₂O on the surface of the Ni is leading to the alloy formation while presence of the already formed FeO does not affect the Ni(NO₃)₂*6H₂O + HMTA reaction in any way and Ni is the main product of the synthesis.

Keywords: alloy, hexamethylenetetramine, impregnated active layer mode, mechanism, solution combustion synthesis

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Authors: Dario Basile, Manuela De Maddis, Raffaella Sesana, Pasquale Russo Spena, Roberto Maiorano

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Nowadays, the reduction of CO₂ emissions and the decrease in energy consumption are the main aims of several industries, especially in the automotive sector. To comply with the increasingly restrictive regulations, the automotive industry is constantly looking for innovative techniques to produce lighter, more efficient, and less polluting vehicles. One of the latest technologies, and still developing, is based on the fabrication of the body-in-white and car parts through the stamping of Aluminum Tailor Welded Blanks. Tailor Welded Blanks (TWBs) are generally the combination of two/three metal sheets with different thicknesses and/or mechanical strengths, which are commonly butt-welded together by laser sources. The use of aluminum TWBs has several advantages such as low density and corrosion resistance adequate. However, their use is still limited by the lower formability with respect to the parent materials and the more intrinsic difficulty of laser welding of aluminum sheets (i.e., internal porosity) that, although its use in automated industries is constantly growing, remains a process to be further developed and improved. This study has investigated the effect of the main laser welding process parameters (laser power, welding speed, and focal distance) on the mechanical properties of aluminum TWBs made of 6xxx series. The research results show that a narrow weldability window can be found to ensure welded joints with high strength and limited or no porosity.

Keywords: aluminum sheets, automotive industry, laser welding, mechanical properties, tailor welded blanks

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Authors: Tomasz Zarebski

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A very important element of the education system is its evaluation procedure. Each education system should be systematically evaluated and improved. Among the criteria subject to evaluation, attention should be paid to the following: structure of the study programme, implementation of the study programme, admission to studies, verification of learning outcomes achievement by students, giving credit for individual semesters and years, and awarding diplomas, competence, experience, qualifications and the number of staff providing education, staff development, and in-service training, education infrastructure, cooperation with social and economic stakeholders on the development, conditions for and methods of improving the internationalisation of education provided as part of the degree programme, supporting learning, social, academic or professional development of students and their entry on the labour market, public access to information about the study programme and quality assurance policy. Concerning the assessment process and the individual assessment indicators, the participation of students in these processes is essential. The purpose of this paper is to analyse the rules of student participation in accreditation processes on the example of individual countries in Europe. The rules of students' participation in the work of accreditation committees and their influence on the final grade of the committee were analysed. Most of the higher education institutions follow similar rules for accreditation. The general model gives the individual institution freedom to organize its own quality assurance, as long as the system lives up to the criteria for quality and relevance laid down in the particular provisions. This point also applies to students. The regulations of the following countries were examined in the legal-comparative aspect: Poland (Polish Accreditation Committee), Denmark (The Danish Accreditation Institution), France (High Council for the Evaluation of Research and Higher Education), Germany (Agency for Quality Assurance through Accreditation of Study Programmes) and Italy (National Agency for the Evaluation of Universities and Research Institutes).

Keywords: accreditation, student, study programme, quality assurance in higher education

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Authors: Chung-Hung Tsai, Ya-Ping Li

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Tourism industry is highly depended on the natural environment and climate. Compared to other industries, it is more susceptible to environment and climate. Taiwan belongs to a sea island country and located in the subtropical monsoon zone. The events of climate variability, frequency of typhoons and rainfalls raged are caused regularly serious disaster. In traditional disaster assessment, it usually focuses on the disaster damage and risk assessment, which is short of the features from different industries to understand the impact of the restoring force in post-disaster resilience and the main factors that constitute resilience. The object of this study is based on disaster recovery experience of tourism area and to understand the main factors affecting the tourist area of disaster resilience. The combinations of literature review and interviews with experts are prepared an early indicator system of the disaster resilience. Then, it is screened through a Fuzzy Delphi Method and Analytic Network Process for weight analysis. Finally, this study will establish the tourism disaster resilience evaluation index system considering the Taiwan's tourism industry characteristics. We hope that be able to enhance disaster resilience after tourist areas and increases the sustainability of industrial development. It is expected to provide government departments the tourism industry as the future owner of the assets in extreme climates responses.

Keywords: resilience, Fuzzy Delphi Method, Analytic Network Process, industrial development

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Authors: Yaolin Tian, Shanxiong Chen, Fujia Zhao, Xiaoyu Lin, Hailing Xiong

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Ancient books are significant culture inheritors and their background textures convey the potential history information. However, multi-style texture recovery of ancient books has received little attention. Restricted by insufficient ancient textures and complex handling process, the generation of ancient textures confronts with new challenges. For instance, training without sufficient data usually brings about overfitting or mode collapse, so some of the outputs are prone to be fake. Recently, image generation and style transfer based on deep learning are widely applied in computer vision. Breakthroughs within the field make it possible to conduct research upon multi-style texture recovery of ancient books. Under the circumstances, we proposed a network of layout analysis and image fusion system. Firstly, we trained models by using Deep Convolution Generative against Networks (DCGAN) to synthesize multi-style ancient textures; then, we analyzed layouts based on the Position Rearrangement (PR) algorithm that we proposed to adjust the layout structure of foreground content; at last, we realized our goal by fusing rearranged foreground texts and generated background. In experiments, diversified samples such as ancient Yi, Jurchen, Seal were selected as our training sets. Then, the performances of different fine-turning models were gradually improved by adjusting DCGAN model in parameters as well as structures. In order to evaluate the results scientifically, cross entropy loss function and Fréchet Inception Distance (FID) are selected to be our assessment criteria. Eventually, we got model M8 with lowest FID score. Compared with DCGAN model proposed by Radford at el., the FID score of M8 improved by 19.26%, enhancing the quality of the synthetic images profoundly.

Keywords: deep learning, image fusion, image generation, layout analysis

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Authors: Mladen Milicevic

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This paper explores how the explosion of computer technologies has allowed for the democratization of many aspects of human activities, which were in the past only available through the institutionalized channels of production and distribution. We will going to use as an example the music recording industries, just to illustrate this process, but the analogies to other activities and aspects of human life can easily be extrapolated from it.

Keywords: aura, democratization, music industry, music sharing, paradigm-shift

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Authors: Halima Akhtar, Abhijeet Chandra

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The paper attempts to analyze the factors that influence the Consumer Behavior to purchase apparel through the internet. The intentions to buy apparels online were based on in terms of user style, orientation, size and reputation of the merchant, social influence, perceived information utility, perceived ease of use, perceived pleasure and attractiveness and perceived trust and risk. The basic framework used was Technology acceptance model to explain apparels acceptance. A survey was conducted to gather the data from 200 people. The measures and hypotheses were analyzed using Correlation testing and would be further validated by the Structural Equation Modelling. The implications of the findings for theory and practice could be used by marketers of online apparel websites. Based on the values obtained, we can conclude that the factors such as social influence, Perceived information utility, attractiveness and trust influence the decision for a user to buy apparels online. The major factors which are found to influence an online apparel buying decision are ease of use, attractiveness that a website can offer and the trust factor which a user shares with the website.

Keywords: E-tailers, consumer behaviour, technology acceptance model, structural modelling

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Authors: Anthony Townley

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Contract negotiation is fundamental to commercial law practice. For this study, genre and discourse analytical methodology was used to examine the legal negotiation of a Merger & Acquisition (M&A) deal undertaken by legal and business professionals in English across different jurisdictions in Europe. While some of the most delicate negotiations involved in this process were carried on face-to-face or over the telephone, these were generally progressed more systematically – and on the record – in the form of emails, email attachments, and as comments and amendments recorded in successive ‘marked-up’ versions of the contracts under negotiation. This large corpus of textual data was originally obtained by the author, in 2012, for the purpose of doctoral research. For this study, the analysis is particularly concerned with the use of emails and covering letters to exchange legal advice about the negotiations. These two genres help to stabilize and progress the negotiation process and account for negotiation activities. Swalesian analysis of functional Moves and Steps was able to identify structural similarities and differences between these text types and to identify certain salient discursive features within them. The analytical findings also indicate how particular linguistic strategies are more appropriately and more effectively associated with one legal genre rather than another. The concept of intertextuality is an important dimension of contract negotiation discourse and this study also examined how the discursive relationships between the different texts influence the way that texts are constructed. In terms of materials development, the research findings can contribute to more authentic English for Legal & Business Purposes pedagogies for students and novice lawyers and business professionals. The findings can first be used to design discursive maps that provide learners with a coherent account of the intertextual nature of the contract negotiation process. These discursive maps can then function as a framework in which to present detailed findings about the textual and structural features of the text types by applying the Swalesian genre analysis. Based on this acquired knowledge of the textual nature of contract negotiation, the authentic discourse materials can then be used to provide learners with practical opportunities to role-play negotiation activities and experience professional ways of thinking and using language in preparation for the written discourse challenges they will face in this important area of legal and business practice.

Keywords: English for legal and business purposes, discourse analysis, genre analysis, intertextuality, pedagogical materials

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Authors: Ayesha Akbar

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Public service delivery has witnessed a significant improvement with the integration of information communication technology (ICT). It not only improves management structure with advanced technology for surveillance of service delivery but also provides evidence for informed decisions and policy. Pakistan’s public sector organizations have not been able to produce some good results to ensure service delivery. Notwithstanding, some of the public sector organizations in Pakistan has diffused modern technology and proved their credence by providing better service delivery standards. These good indicators provide sound basis to integrate technology in public sector organizations and shift of policy towards evidence based policy making. Rescue-1122 is a public sector organization which provides emergency services and proved to be a successful model for the provision of service delivery to save human lives and to ensure human development in Pakistan. The information about the organization has been received by employing qualitative research methodology. The information is broadly based on primary and secondary sources which includes Rescue-1122 website, official reports of organizations; UNDP (United Nation Development Program), WHO (World Health Organization) and by conducting 10 in-depth interviews with the high administrative staff of organizations who work in the Lahore offices. The information received has been incorporated with the study for the better understanding of the organization and their management procedures. Rescue-1122 represents a successful model in delivering the services in an efficient way to deal with the disaster management. The management of Rescue has strategized the policies and procedures in such a way to develop a comprehensive model with the integration of technology. This model provides efficient service delivery as well as maintains the standards of the organization. The service delivery model of rescue-1122 works on two fronts; front-office interface and the back-office interface. Back-office defines the procedures of operations and assures the compliance of the staff whereas, front-office equipped with the latest technology and good infrastructure handles the emergency calls. Both ends are integrated with satellite based vehicle tracking, wireless system, fleet monitoring system and IP camera which monitors every move of the staff to provide better services and to pinpoint the distortions in the services. The standard time of reaching to the emergency spot is 7 minutes, and during entertaining the case; driver‘s behavior, traffic volume and the technical assistance being provided to the emergency case is being monitored by front-office. Then the whole information get uploaded to the main dashboard of Lahore headquarter from the provincial offices. The latest technology is being materialized by Rescue-1122 for delivering the efficient services, investigating the flaws; if found, and to develop data to make informed decision making. The other public sector organizations of Pakistan can also develop such models to integrate technology for improving service delivery and to develop evidence for informed decisions and policy making.

Keywords: data, e-governance, evidence, policy

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Authors: Henry Nicholas Lee, George Thomas, Juliana Johari, Carmilla Freddie, Caroline Val Madin

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Research in comparative and international education often provides value-laden views of an education system within and in between other countries. These views are frequently used by policy makers or educators to explore similarities and differences for, among others, benchmarking purposes. In this study, a comparison is made between Malaysia and England, focusing on the process of writing children went through to create a text, using a multimodal theoretical framework to analyse this comparison. The main purpose is political in nature as it served as an answer to Malaysia’s call for benchmarking of best practices for language learning. Furthermore, the focus on writing in this study adds into more empirical findings about early writers’ writing development and writing improvement, especially for children at the ages of 5-9. In research, comparative studies in English as a Second Language (ESL) writing pedagogy – particularly in Malaysia since the introduction of the Standard- based English Language Curriculum (KSSR) in 2011 as a draft and its full implementation in 2017; reviewed 2018 KSSR-CEFR aligned – has not been done comparatively. In theory, a multimodal theoretical framework somehow allows a logical comparison between first language and ESL which would provide useful insights to illuminate the writing process between Malaysia and England. The comparisons are not representative because of the different school systems in both countries. So far, the literature informs us that the curriculum for language learning is very much emphasised on children’s linguistic abilities, which include their proficiency and mastery of the language, its conventions, and technicalities. However, recent empirical findings suggested that literacy in its concepts and characters need change. In view of this suggestion, the comparison will look at how the process of writing is implemented through the five modes of communication: linguistic, visual, aural, spatial, and gestural. This project draws on data from Malaysia and England, involving 10 teachers, 26 classroom observations, 20 lesson plans, 20 interviews, and 20 brief conversations with teachers. The research focused upon 20 primary children of different genders aged 5-9, and in addition to primary data descriptions, 40 children’s works, 40 brief classroom conversations, 30 classroom photographs, and 30 school compound photographs were undertaken to investigate teachers and children’s use of modes and semiotic resources to design a text. The data were analysed by means of within-case analysis, cross-case analysis, and constant comparative analysis, with an initial stage of data categorisation, followed by general and specific coding, which clustered the data into thematic groups. The study highlights the importance of teachers’ and children’s engagement and interaction with various modes of communication, an adaptation from the English approaches to teaching writing within the KSSR framework and providing ‘voice’ to ESL writers to ensure that both have access to the knowledge and skills required to make decisions in developing multimodal texts and artefacts.

Keywords: comparative education, early writers, KSSR, multimodal theoretical framework, writing development

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Authors: Rasha Ali Dheyab, Edurad Vlad

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Migration is associated with other important global issues, including development, poverty, and human rights. Migrants are often the most dynamic members of society; historically, migration has supported economic development and the rise of nations and enriched cultures. It also presents significant challenges. The word ‘racism’ is not just about beliefs or statements; it also contains the ability to force those beliefs or world views as hegemonic and as a basis for the refusal of rights or equality. For this reason, racism is embedded in power relations of different types. Racism is not only an awareness of distinction and groups, but it also has extremely practical roles in maintaining: First, inequitable social power arrangements; and second, racist behavioral manifestations such as verbal rejection, avoidance, discrimination, physical attack, and elimination. The focus is on aspects of racism in the media to deal with the migration phenomenon. The reproduction and promotion of racism by certain areas of the media is not a simple and straightforward process. It is important to see how the media serves in the reproduction of racism. This article shows attitudes to migration as they have appeared in British periodicals over the last few years. One might conclude that the reproduction of racism by the media is not a simple and straightforward process. It has become obvious that the role of the media in the reproduction of racism is inextricably linked to the general characteristics of racism and white domination in society, particularly the structural and ideological structuring of that kind of group power. This highlights the press's function as a business, social, and cultural institution. The press has to be examined in connection to the institutions of the economic and political as well.

Keywords: British periodicals, culture studies, migration, racism

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Authors: Aba-Carina Pârlog

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On translating, reading against the grain results in a wrong effect in the TL. Quine’s ocular irradiation plays an important part in the process of understanding and translating a text. The various types of textual radiation must be rendered by the translator by paying close attention to the types of field that produce it. The literary work must be seen as an indirect cause of an expressive effect in the TL that is supposed to be similar to the effect it has in the SL. If the adaptive transformative codes are so flexible that they encourage the translator to repeatedly leave out parts of the original work, then a subversive pattern emerges which changes the entire book. In this case, the translator is a writer per se who decides what goes in and out of the book, how the style is to be ciphered and what elements of ideology are to be highlighted. Figurative language must not be flattened for the sake of clarity or naturalness. The missing figurative elements make the translated text less interesting, less challenging and less vivid which reflects poorly on the writer. There is a close connection between style and the writer’s person. If the writer’s style is very much changed in a translation, the translation is useless as the original writer and his / her imaginative world can no longer be discovered. Then, a different writer appears and his / her creation surfaces. Changing meaning considered as a “negative shift” in translation defines one of the faulty transformative codes used by some translators. It is a dangerous tool which leads to adaptations that sometimes reflect the original less than the reader would wish to. It contradicts the very essence of the process of translation which is that of making a work available in a foreign language. Employing speculative aesthetics at the level of a text indicates the wish to create manipulative or subversive effects in the translated work. This is generally achieved by adding new words or connotations, creating new figures of speech or using explicitations. The irradiation patterns of the original work are neglected and the translator creates new meanings, implications, emphases and contexts. Again s/he turns into a new author who enjoys the freedom of expressing his / her ideas without the constraints of the original text. The stimulus meaning of a text is very important for a translator which is why reading against the grain is unadvisable during the process of translation. By paying attention to the waves of the SL input, a faithful literary work is produced which does not contradict general knowledge about foreign cultures and civilizations. Following personal common sense is essential in the field of translation as well as everywhere else.

Keywords: stimulus meaning, substance of expression, transformative code, translation

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Authors: Farzaneh Badinlou, Reza Kormi-Nouri, Monika Knopf

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Studies of adults' episodic memory have found that enacted encoding not only improve recall performance but also retrieve faster during the recall period. The current study focused on exploring the temporal progression of different encoding conditions in younger and older school children. 204 students from two age group of 8 and 14 participated in this study. During the study phase, we studied action encoding in two forms; participants performed the phrases by themselves (SPT), and observed the performance of the experimenter (EPT), which were compared with verbal encoding; participants listened to verbal action phrases (VT). At test phase, we used immediate and delayed free recall tests. We observed significant differences in memory performance as function of age group, and encoding conditions in both immediate and delayed free recall tests. Moreover, temporal progression of recall was faster in older children when compared with younger ones. The interaction of age-group and encoding condition was only significant in delayed recall displaying that younger children performed better in EPT whereas older children outperformed in SPT. It was proposed that enactment effect in form of SPT enhances item-specific processing, whereas EPT improves relational information processing and this differential processes are responsible for the results achieved in younger and older children. The role of memory strategies and information processing methods in younger and older children were considered in this study. Moreover, the temporal progression of recall was faster in action encoding in the form of SPT and EPT compared with verbal encoding in both immediate and delayed free recall and size of enactment effect was constantly increased throughout the recall period. The results of the present study provide further evidence that the action memory is explained with an emphasis on the notion of information processing and strategic views. These results also reveal the temporal progression of recall as a new dimension of episodic memory in children.

Keywords: action memory, enactment effect, episodic memory, school-aged children, temporal progression

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Authors: Jigg Pelayo, Ricardo Villar

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The Philippines is long considered as a valuable producer of high value crops globally. The country’s employment and economy have been dependent on agriculture, thus increasing its demand for the efficient agricultural mechanism. Remote sensing and geographic information technology have proven to effectively provide applications for precision agriculture through image-processing technique considering the development of the aerial scanning technology in the country. Accurate information concerning the spatial correlation within the field is very important for precision farming of high value crops, especially. The availability of height information and high spatial resolution images obtained from aerial scanning together with the development of new image analysis methods are offering relevant influence to precision agriculture techniques and applications. In this study, an algorithm was developed and implemented to detect and count high value crops simultaneously through adaptive scaling of support vector machine (SVM) algorithm subjected to object-oriented approach combining watershed transformation and local maxima filter in enhancing tree counting and detection. The methodology is compared to cutting-edge template matching algorithm procedures to demonstrate its effectiveness on a demanding tree is counting recognition and delineation problem. Since common data and image processing techniques are utilized, thus can be easily implemented in production processes to cover large agricultural areas. The algorithm is tested on high value crops like Palm, Mango and Coconut located in Misamis Oriental, Philippines - showing a good performance in particular for young adult and adult trees, significantly 90% above. The s inventories or database updating, allowing for the reduction of field work and manual interpretation tasks.

Keywords: high value crop, LiDAR, OBIA, precision agriculture

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Authors: My T. Truong

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Among various professional development (PD) options available for English as a second language (ESL) teachers, especially those at the tertiary level, research engagement has been recently recommended as an innovative model with a transformative force for both individual teachers’ PD and wider school improvement. Teachers who conduct research themselves tend to develop critical and analytical thinking about their instructional practices, and enhance their ability to make autonomous pedagogical judgments and decisions. With such capabilities, teacher researchers are thus more likely to contribute to curriculum innovation of their schools and improvement of the whole educational process. The extent to which ESL teachers are engaged in research, however, depends largely on their research motivation, which can not only decide teachers’ choice of a PD activity to pursue but also affect the degree and duration of effort they are willing to invest in pursuing it. To understand language teachers’ research practices, and to inform educational authorities about ways to promote research culture among their ESL teaching staff, it is therefore vital to investigate teachers’ research motivation. Despite its importance as such, this individual difference construct has not been paid due attention especially in the ESL contexts. To fill this gap, this study aims to explore Vietnamese tertiary ESL teachers’ motivations towards research. Guided by the self-determination theory and the process model of motivation, it investigates teachers’ initial motivations for conducting research, and the factors that sustained or degraded their motivation during the research engagement process. Adopting a qualitative case-study approach, the study collected longitudinal data via semi-structured interviews and guided diary entries from three ESL tertiary teachers who were conducting their own research project. The respondents attended two semi-structured interviews (one at the beginning of their project, and the other one three months afterwards); and wrote six guided diary entries between the two interviews. The results confirm the significant role motivation plays in driving teachers to initiate and maintain their participation in research, and challenge some common assumptions in teacher motivation literature. For instance, the quality of the past and actual research experience unsurprisingly emerged as an important factor that both motivated and demotivated teachers in their research engagement process. Unlike general suggestions in the motivation literature however, external demand was found in this study to be a critical motivation sustaining factor while intrinsic research interest actually did not suffice to help a teacher fulfil his research endeavor. With such findings, the study is expected to widen the motivational perspective in understanding language teacher research practice given the paucity of related studies. Practically, it is hoped to enable teacher educators, PD program designers and educational policy makers in Vietnam and similar contexts to approach the question of whether and how to promote research activities among ESL teachers feasibly. For practicing and in-service teachers, the findings may elucidate to them the motivational conditions in which they can be research engaged, and the motivational factors that might hinder or encourage them in so doing.

Keywords: teacher motivation, teacher professional development, teacher research engagement, English as a second language (ESL)

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