Search results for: purchase behaviour
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2200

Search results for: purchase behaviour

1480 The Role of Tax Management Components in Creating Value or Increasing Risk of Tehran Stock Exchange Firms

Authors: Fereshteh Darash

Abstract:

Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.

Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk

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1479 The Role of Emotions in the Consumer: Theoretical Review and Analysis of Components

Authors: Mikel Alonso López

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The early eighties saw the rise of a new research trend in several prestigious journals, mainly articles that related emotions with the decision-making processes of the consumer, and stopped treating them as external elements. That is why we ask questions such as: what are emotions? Are there different types of emotions? What components do they have? Which theories exist about them? In this study, we will review the main theories and components of emotion analysing the cognitive factor and the different emotional states that are generally recognizable with a focus in the classic debate as to whether they occur before the cognitive process or the affective process.

Keywords: emotion, consumer behaviour, feelings, decision making

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1478 Physical Activity and Nutrition Intervention for Singaporean Women Aged 50 Years and Above: A Study Protocol for a Community Based Randomised Controlled Trial

Authors: Elaine Yee Sing Wong, Jonine Jancey, Andy H. Lee, Anthony P. James

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Singapore has a rapidly aging population, where the majority of older women aged 50 years and above, are physically inactive and have unhealthy dietary habits, placing them at ‘high risk’ of non-communicable diseases. Given the multiplicity of less than optimal dietary habits and high levels of physical inactivity among Singaporean women, it is imperative to develop appropriate lifestyle interventions at recreational centres to enhance both their physical and nutritional knowledge, as well as provide them with the opportunity to develop skills to support behaviour change. To the best of our knowledge, this proposed study is the first physical activity and nutrition cluster randomised controlled trial conducted in Singapore for older women. Findings from this study may provide insights and recommendations for policy makers and key stakeholders to create new healthy living, recreational centres with supportive environments. This 6-month community-based cluster randomised controlled trial will involve the implementation and evaluation of physical activity and nutrition program for community dwelling Singaporean women, who currently attend recreational centres to promote social leisure activities in their local neighbourhood. The intervention will include dietary education and counselling sessions, physical activity classes, and telephone contact by certified fitness instructors and qualified nutritionists. Social Cognitive Theory with Motivational Interviewing will inform the development of strategies to support health behaviour change. Sixty recreational centres located in Singapore will be randomly selected from five major geographical districts and randomly allocated to the intervention (n=30) or control (n=30) cluster. A sample of 600 (intervention n=300; control n=300) women aged 50 years and above will then be recruited from these recreational centres. The control clusters will only undergo pre and post data collection and will not receive the intervention. It is hypothesised that by the end of the intervention, the intervention group participants (n = 300) compared to the control group (n = 300), will show significant improvements in the following variables: lipid profile, body mass index, physical activity and dietary behaviour, anthropometry, mental and physical health. Data collection will be examined and compared via the Statistical Package for the Social Science version 23. Descriptive and summary statistics will be used to quantify participants’ characteristics and outcome variables. Multi-variable mixed regression analyses will be used to confirm the effects of the proposed health intervention, taking into account the repeated measures and the clustering of the observations. The research protocol was approved by the Curtin University Human Research Ethics Committee (approval number: HRE2016-0366). The study has been registered with the Australian and New Zealand Clinical Trial Registry (12617001022358).

Keywords: community based, healthy aging, intervention, nutrition, older women, physical activity

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1477 Investigation of Heating Behaviour of E-Textile Structures

Authors: Hande Sezgin, Senem Kursun Bahadır, Yakup Erhan Boke, Fatma Kalaoğlu

Abstract:

Electronic textiles (e-textiles) are fabrics that contain electronics and interconnections with them. In this study, two types of base yarns (cotton and acrylic) and three conductive steel yarns with different linear resistance values (14Ω/m, 30Ω/m, 70Ω/m) were used to investigate the effect of base yarn type and linear resistance of conductive yarns on thermal behavior of e-textile structures. Thermal behavior of samples were examined by thermal camera.

Keywords: conductive yarn, e-textiles, smart textiles, thermal analysis

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1476 Cross-Sectional Associations between Deprivation Status and Physical Activity, Dietary Behaviours, Health-Related Variables, and Health-Related Quality of Life among Children Aged 9-11 Years

Authors: Maria Cardova

Abstract:

Aim and objectives: The purpose of this studywas to explore to what extent the deprivation statusinfluenced children’s physical activity, dietary behaviour, and health outcomes such as weight status. Background: The United Kingdom’s childhood obesity rates are currently ranked among the highest in Europe. North West England deals with highest rates of childhood obesity. Data from the UK Millennium Cohort Study suggested a deprivation gradient to childhood obesity in England, with obesity rates being the highest in the most deprived areas. Traditionally, it has been individual conception of health, but the contemporary stance is that health behaviours affecting obesity are influenced by a broad range of factors operating at multiple levels. According to socio-ecological model of health behaviour, differences in obesity rates and health outcomes are likely explained by differences in lifestyle behaviours including physical activity and diet behaviours. However, higher rates of obesity among deprived children are not due to physical inactivity, in fact, most socially disadvantaged children are the most physically active. Poor diet including high consumption of fast food and sugar-sweetened beverages and low consumption of fruit and vegetables was found to be the most prevalent among adolescents living in poverty. Methods: This study adopted quantitative approach. It consisted of combination of basic demographic data, anthropometry, and questionnaires. Children (N = 165, mean age = 10.04 years; 53.33% female; 46.66% male) completed survey packs during school day including KIDSCREEN, Youth Activity Profile, Beverage and Snack Questionnaire, and Child Body Image Scale questionnaires as well as had anthropometric measurements taken including Body mass index, waist circumference, weight, and height. Children’s deprivation status was based on the English Indices of Multiple Deprivation scores of the school they attended. Results: Children from more deprived areas had higher weight status, waist circumference. Deprivation status had also effect on some dimensions of the KIDSCREEN questionnaire, such as that those from more deprived areas felt less socially accepted and bullied by their peers, had worse feelings about themselves such as body image, and more difficulty with school and learning. Children from more deprived areas reported higher rates of physical activity and also differences in snack and fruit and vegetable intake than their more affluent peers. Conclusion: Results demonstrated that, children living in the most-deprived areas appear to be at greater risk of unfavourable health-related variables and behaviours and are exposed to home and neighbourhood environments that are less conducive to health-promoting behaviours compared to their peers from less deprived areas. These findings indicate that children living in highly deprived areas represent an important group for future interventions designed to promote health-behaviours that would impact on the quality of life of the child and other health variables such as weight status.

Keywords: children, dietary behaviour, health, obesity, physical Activity, weight Status

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1475 Perceptions of Educators on the Learners’ Youngest Age for the Introduction of ICTs in Schools: A Personality Theory Approach

Authors: Kayode E. Oyetade, Seraphin D. Eyono Obono

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Age ratings are very helpful in providing parents with relevant information for the purchase and use of digital technologies by the children; this is why the non-definition of age ratings for the use of ICT's by children in schools is a major concern; and this problem serves as a motivation for this study whose aim is to examine the factors affecting the perceptions of educators on the learners’ youngest age for the introduction of ICT's in schools. This aim is achieved through two types of research objectives: the identification and design of theories and models on age ratings, and the empirical testing of such theories and models in a survey of educators from the Camperdown district of the South African KwaZulu-Natal province. A questionnaire is used for the collection of the data of this survey whose validity and reliability is checked in SPSS prior to its descriptive and correlative quantitative analysis. The main hypothesis supporting this research is the association between the demographics of educators, their personality, and their perceptions on the learners’ youngest age for the introduction of ICT's in schools; as claimed by existing research; except that the present study looks at personality from three dimensions: self-actualized personalities, fully functioning personalities, and healthy personalities. This hypothesis was fully confirmed by the empirical study conducted by this research except for the demographic factor where only the educators’ grade or class was found to be associated with the personality of educators.

Keywords: age ratings, educators, e-learning, personality theories

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1474 Computational Study of Composite Films

Authors: Rudolf Hrach, Stanislav Novak, Vera Hrachova

Abstract:

Composite and nanocomposite films represent the class of promising materials and are often objects of the study due to their mechanical, electrical and other properties. The most interesting ones are probably the composite metal/dielectric structures consisting of a metal component embedded in an oxide or polymer matrix. Behaviour of composite films varies with the amount of the metal component inside what is called filling factor. The structures contain individual metal particles or nanoparticles completely insulated by the dielectric matrix for small filling factors and the films have more or less dielectric properties. The conductivity of the films increases with increasing filling factor and finally a transition into metallic state occurs. The behaviour of composite films near a percolation threshold, where the change of charge transport mechanism from a thermally-activated tunnelling between individual metal objects to an ohmic conductivity is observed, is especially important. Physical properties of composite films are given not only by the concentration of metal component but also by the spatial and size distributions of metal objects which are influenced by a technology used. In our contribution, a study of composite structures with the help of methods of computational physics was performed. The study consists of two parts: -Generation of simulated composite and nanocomposite films. The techniques based on hard-sphere or soft-sphere models as well as on atomic modelling are used here. Characterizations of prepared composite structures by image analysis of their sections or projections follow then. However, the analysis of various morphological methods must be performed as the standard algorithms based on the theory of mathematical morphology lose their sensitivity when applied to composite films. -The charge transport in the composites was studied by the kinetic Monte Carlo method as there is a close connection between structural and electric properties of composite and nanocomposite films. It was found that near the percolation threshold the paths of tunnel current forms so-called fuzzy clusters. The main aim of the present study was to establish the correlation between morphological properties of composites/nanocomposites and structures of conducting paths in them in the dependence on the technology of composite films.

Keywords: composite films, computer modelling, image analysis, nanocomposite films

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1473 Effect of Curing Temperature on the Textural and Rheological of Gelatine-SDS Hydrogels

Authors: Virginia Martin Torrejon, Binjie Wu

Abstract:

Gelatine is a protein biopolymer obtained from the partial hydrolysis of animal tissues which contain collagen, the primary structural component in connective tissue. Gelatine hydrogels have attracted considerable research in recent years as an alternative to synthetic materials due to their outstanding gelling properties, biocompatibility and compostability. Surfactants, such as sodium dodecyl sulfate (SDS), are often used in hydrogels solutions as surface modifiers or solubility enhancers, and their incorporation can influence the hydrogel’s viscoelastic properties and, in turn, its processing and applications. Literature usually focuses on studying the impact of formulation parameters (e.g., gelatine content, gelatine strength, additives incorporation) on gelatine hydrogels properties, but processing parameters, such as curing temperature, are commonly overlooked. For example, some authors have reported a decrease in gel strength at lower curing temperatures, but there is a lack of research on systematic viscoelastic characterisation of high strength gelatine and gelatine-SDS systems at a wide range of curing temperatures. This knowledge is essential to meet and adjust the technological requirements for different applications (e.g., viscosity, setting time, gel strength or melting/gelling temperature). This work investigated the effect of curing temperature (10, 15, 20, 23 and 25 and 30°C) on the elastic modulus (G’) and melting temperature of high strength gelatine-SDS hydrogels, at 10 wt% and 20 wt% gelatine contents, by small-amplitude oscillatory shear rheology coupled with Fourier Transform Infrared Spectroscopy. It also correlates the gel strength obtained by rheological measurements with the gel strength measured by texture analysis. Gelatine and gelatine-SDS hydrogels’ rheological behaviour strongly depended on the curing temperature, and its gel strength and melting temperature can be slightly modified to adjust it to given processing and applications needs. Lower curing temperatures led to gelatine and gelatine-SDS hydrogels with considerably higher storage modulus. However, their melting temperature was lower than those gels cured at higher temperatures and lower gel strength. This effect was more considerable at longer timescales. This behaviour is attributed to the development of thermal-resistant structures in the lower strength gels cured at higher temperatures.

Keywords: gelatine gelation kinetics, gelatine-SDS interactions, gelatine-surfactant hydrogels, melting and gelling temperature of gelatine gels, rheology of gelatine hydrogels

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1472 The Persistence of Abnormal Return on Assets: An Exploratory Analysis of the Differences between Industries and Differences between Firms by Country and Sector

Authors: José Luis Gallizo, Pilar Gargallo, Ramon Saladrigues, Manuel Salvador

Abstract:

This study offers an exploratory statistical analysis of the persistence of annual profits across a sample of firms from different European Union (EU) countries. To this end, a hierarchical Bayesian dynamic model has been used which enables the annual behaviour of those profits to be broken down into a permanent structural and a transitory component, while also distinguishing between general effects affecting the industry as a whole to which each firm belongs and specific effects affecting each firm in particular. This breakdown enables the relative importance of those fundamental components to be more accurately evaluated by country and sector. Furthermore, Bayesian approach allows for testing different hypotheses about the homogeneity of the behaviour of the above components with respect to the sector and the country where the firm develops its activity. The data analysed come from a sample of 23,293 firms in EU countries selected from the AMADEUS data-base. The period analysed ran from 1999 to 2007 and 21 sectors were analysed, chosen in such a way that there was a sufficiently large number of firms in each country sector combination for the industry effects to be estimated accurately enough for meaningful comparisons to be made by sector and country. The analysis has been conducted by sector and by country from a Bayesian perspective, thus making the study more flexible and realistic since the estimates obtained do not depend on asymptotic results. In general terms, the study finds that, although the industry effects are significant, more important are the firm specific effects. That importance varies depending on the sector or the country in which the firm carries out its activity. The influence of firm effects accounts for around 81% of total variation and display a significantly lower degree of persistence, with adjustment speeds oscillating around 34%. However, this pattern is not homogeneous but depends on the sector and country analysed. Industry effects depends also on sector and country analysed have a more marginal importance, being significantly more persistent, with adjustment speeds oscillating around 7-8% with this degree of persistence being very similar for most of sectors and countries analysed.

Keywords: dynamic models, Bayesian inference, MCMC, abnormal returns, persistence of profits, return on assets

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1471 Supplier Selection in a Scenario Based Stochastic Model with Uncertain Defectiveness and Delivery Lateness Rates

Authors: Abeer Amayri, Akif A. Bulgak

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Due to today’s globalization as well as outsourcing practices of the companies, the Supply Chain (SC) performances have become more dependent on the efficient movement of material among places that are geographically dispersed, where there is more chance for disruptions. One such disruption is the quality and delivery uncertainties of outsourcing. These uncertainties could lead the products to be unsafe and, as is the case in a number of recent examples, companies may have to end up in recalling their products. As a result of these problems, there is a need to develop a methodology for selecting suppliers globally in view of risks associated with low quality and late delivery. Accordingly, we developed a two-stage stochastic model that captures the risks associated with uncertainty in quality and delivery as well as a solution procedure for the model. The stochastic model developed simultaneously optimizes supplier selection and purchase quantities under price discounts over a time horizon. In particular, our target is the study of global organizations with multiple sites and multiple overseas suppliers, where the pricing is offered in suppliers’ local currencies. Our proposed methodology is applied to a case study for a US automotive company having two assembly plants and four potential global suppliers to illustrate how the proposed model works in practice.

Keywords: global supply chains, quality, stochastic programming, supplier selection

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1470 Exploring Social Desirability within the Zulu Culture: An Emic Perspective

Authors: Debrah Mtshelwane, Alewyn Nel, Lizelle Brink

Abstract:

Social desirability is an important topic to study. It may be possible that different cultures experience social desirability in different ways. Different cultural groups exist within South Africa, however the focus of this study is specifically in the Zulu culture. This research aims to explore social desirability from an emic perspective within the social constructivist paradigm among individuals within the Zulu culture. The researcher intended to identify those features Zulu individuals deem as socially desirable and undesirable from their cultural viewpoint. The research was conducted using a qualitative research design and the constructivism paradigm was utilised in this study. Combined purposive and quota non-probability sampling was employed for this study. A sample of 30 employees (N = 30) working in various organisations from the provinces of Gauteng and KwaZulu-Natal formed part of this study and data were collected through semi-structured interviews. Thematic analysis was used to analyse the data. The main findings showed that Zulu people regard certain behaviours and actions as socially desirable and others as undesirable. The following are considered socially desirable: Conscientiousness, dominance, subjective expectations and positive relations, these are the themes that were reported on the most. These are positive features in the Zulu culture, and they reflect on behaviour patterns, attitudes and manners that people display, which are also seen as acceptable and good in the Zulu culture. The following are regarded as socially undesirable features that were identified by people who belong to the Zulu culture, the themes that were identified as undesirable are: non-conscientiousness, non-dominance (male), dominance (females), tradition, negative relations and subjective expectations. This study creates awareness on social desirability in the workplace and provides basic tools to management on how to deal with such behaviours relating to this phenomenon in the workplace. This knowledge informs employees on the concept of socially desirable behaviour, and provide more insight into behaviours and/or emotions Zulu individuals. The outcome of this study provided new indigenous, empirical knowledge on the phenomenon of social desirability within the South African context.

Keywords: cultural diversity, emic perspective, social constructivism paradigm, social desirability, Zulu culture

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1469 The Impact of Artificial Intelligence on Spare Parts Technology

Authors: Amir Andria Gad Shehata

Abstract:

Minimizing the inventory cost, optimizing the inventory quantities, and increasing system operational availability are the main motivations to enhance forecasting demand of spare parts in a major power utility company in Medina. This paper reports in an effort made to optimize the orders quantities of spare parts by improving the method of forecasting the demand. The study focuses on equipment that has frequent spare parts purchase orders with uncertain demand. The pattern of the demand considers a lumpy pattern which makes conventional forecasting methods less effective. A comparison was made by benchmarking various methods of forecasting based on experts’ criteria to select the most suitable method for the case study. Three actual data sets were used to make the forecast in this case study. Two neural networks (NN) approaches were utilized and compared, namely long short-term memory (LSTM) and multilayer perceptron (MLP). The results as expected, showed that the NN models gave better results than traditional forecasting method (judgmental method). In addition, the LSTM model had a higher predictive accuracy than the MLP model.

Keywords: spare part, spare part inventory, inventory model, optimization, maintenanceneural network, LSTM, MLP, forecasting demand, inventory management

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1468 Co-produced Databank of Tailored Messages to Support Enagagement to Digitial Health Interventions

Authors: Menna Brown, Tania Domun

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Digital health interventions are effective across a wide array of health conditions spanning physical health, lifestyle behaviour change, and mental health and wellbeing; furthermore, they are rapidly increasing in volume within both the academic literature and society as commercial apps continue to proliferate the digital health market. However, adherence and engagement to digital health interventions remains problematic. Technology-based personalised and tailored reminder strategies can support engagement to digital health interventions. Interventions which support individuals’ mental health and wellbeing are of critical importance in the wake if the COVID-19 pandemic. Student and young person’s mental health has been negatively affected and digital resources continue to offer cost effective means to address wellbeing at a population level. Develop a databank of digital co-produced tailored messages to support engagement to a range of digital health interventions including those focused on mental health and wellbeing, and lifestyle behaviour change. Qualitative research design. Participants discussed their views of health and wellbeing, engagement and adherence to digital health interventions focused around a 12-week wellbeing intervention via a series of focus group discussions. They worked together to co-create content following a participatory design approach. Three focus group discussions were facilitated with (n=15) undergraduate students at one Welsh university to provide an empirically derived, co-produced, databank of (n=145) tailored messages. Messages were explored and categorised thematically, and the following ten themes emerged: Autonomy, Recognition, Guidance, Community, Acceptance, Responsibility, Encouragement, Compassion, Impact and Ease. The findings provide empirically derived, co-produced tailored messages. These have been made available for use, via ‘ACTivate your wellbeing’ a digital, automated, 12-week health and wellbeing intervention programme, based on acceptance and commitment therapy (ACT). The purpose of which is to support future research to evaluate the impact of thematically categorised tailored messages on engagement and adherence to digital health interventions.

Keywords: digital health, engagement, wellbeing, participatory design, positive psychology, co-production

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1467 Developing a Risk Rating Tool for Shopping Centres

Authors: Prandesha Govender, Chris Cloete

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Purpose: The objective of the paper is to develop a tool for the evaluation of the financial risk of a shopping center. Methodology: Important factors that indicate the success of a shopping center were identified from the available literature. Weights were allocated to these factors and a risk rating was calculated for 505 shopping centers in the largest province in South Africa by taking the factor scores, factor weights, and category weights into account. The ratings for ten randomly selected shopping centers were correlated with consumer feedback and standardized against the ECAI (External Credit Assessment Institutions) data for the same centers. The ratings were also mapped to corporates with the same risk rating to provide a better intuitive assessment of the meaning of the inherent risk of each center. Results: The proposed risk tool shows a strong linear correlation with consumer views and can be compared to expert opinions, such as that of fund managers and REITs. Interpretation of the tool was also illustrated by correlating the risk rating of selected shopping centers to the risk rating of reputable and established entities. Conclusions: The proposed Shopping Centre Risk Tool, used in conjunction with financial inputs from the relevant center, should prove useful to an investor when the desirability of investment in or expansion, renovation, or purchase of a shopping center is being considered.

Keywords: risk, shopping centres, risk modelling, investment, rating tool, rating scale

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1466 Chemical Amelioration of Expansive Soils

Authors: B. R. Phanikumar, Sana Suri

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Expansive soils swell when they absorb water and shrink when water evaporates from them. Hence, lightly loaded civil engineering structures found in these soils are subjected to severe distress. Therefore, there is a need to ameliorate or improve these swelling soils through some innovative methods. This paper discusses chemical stabilisation of expansive soils, a technique in which chemical reagents such as lime and calcium chloride are added to expansive soils to reduce the volumetric changes occurring in expansive soils and also to improve their engineering behaviour.

Keywords: expansive soils, swelling, shrinkage, amelioration, lime, calcium chloride

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1465 Modelling Asymmetric Magnetic Recording Heads with an Underlayer Using Superposition

Authors: Ammar Edress Mohamed, Mustafa Aziz, David Wright

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This paper analyses and calculates the head fields of asymmetrical 2D magnetic recording heads when the soft-underlayer is present using the appropriate Green's function to derive the surface potential/field by utilising the surface potential for asymmetrical head without underlayer. The results follow closely the corners, while the gap region shows a linear behaviour for d/g < 0.5 compared with the calculated fields from finite-element.

Keywords: magnetic recording, finite elements, asymmetrical magnetic heads, superposition, Laplace's equation

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1464 Vehicle Risk Evaluation in Low Speed Accidents: Consequences for Relevant Test Scenarios

Authors: Philip Feig, Klaus Gschwendtner, Julian Schatz, Frank Diermeyer

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Projects of accident research analysis are mostly focused on accidents involving personal damage. Property damage only has a high frequency of occurrence combined with high economic impact. This paper describes main influencing parameters for the extent of damage and presents a repair cost model. For a prospective evaluation method of the monetary effect of advanced driver assistance systems (ADAS), it is necessary to be aware of and quantify all influencing parameters. Furthermore, this method allows the evaluation of vehicle concepts in combination with an ADAS at an early point in time of the product development process. In combination with a property damage database and the introduced repair cost model relevant test scenarios for specific vehicle configurations and their individual property damage risk may be determined. Currently, equipment rates of ADAS are low and a purchase incentive for customers would be beneficial. The next ADAS generation will prevent property damage to a large extent or at least reduce damage severity. Both effects may be a purchasing incentive for the customer and furthermore contribute to increased traffic safety.

Keywords: accident research, accident scenarios, ADAS, effectiveness, property damage analysis

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1463 Lumped Parameter Models for Numerical Simulation of The Dynamic Response of Hoisting Appliances

Authors: Candida Petrogalli, Giovanni Incerti, Luigi Solazzi

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This paper describes three lumped parameters models for the study of the dynamic behaviour of a boom crane. The models proposed here allow evaluating the fluctuations of the load arising from the rope and structure elasticity and from the type of the motion command imposed by the winch. A calculation software was developed in order to determine the actual acceleration of the lifted mass and the dynamic overload during the lifting phase. Some application examples are presented, with the aim of showing the correlation between the magnitude of the stress and the type of the employed motion command.

Keywords: crane, dynamic model, overloading condition, vibration

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1462 Accountants and Anti-Money Laundering Compliance in the Real Estate Sector

Authors: Mark E. Lokanan, Liz Lee

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

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

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1461 Autonomy Supportive Coaching to Achieve Health Literacy

Authors: E. Knisel, H. Rupprich, A. Heissel

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Health Literacy is defined as the degree to which people have the capacity to obtain and understand information to make health decisions. Illustrated are three levels of health literacy: (1) Functional literacy refers to the transmission of information about e. g. physical activity and nutrition; (2) interactive literacy implies the development of personal and social skills to adopt health-related behaviour and (3) critical health literacy indicates advanced cognitive skills connected with personal empowerment to critically analyse health information, to define self-determined goals and taking action in various situations accordingly. The achievement of the third level refers to self-determination and autonomy which should be outcomes of exercise programs for overweight children as health-related behaviour change will occur and persist if it is autonomously motivated. Method: We adopted a quasi-experimental design with group (autonomy supportive coaching, control) and session (pre-test, intervention, post-test, and follow-up-test). Overweight and obese children and adolescents at the age of 8-14 years (N=40) received a 6-month (20 sessions) exercise program with autonomy supportive coaching implemented by the coaches and sandwiched between pre-test and post-test. All participants (N=92) completed the German version of the Basic Needs Satisfaction Scale Sport and Exercise. Additionally, we assessed the engagement in the exercise program by the MVPA (Moderate-to-Vigorous Physical Activity) and by the adherence and drop-out-rate. Results: Participants in the intervention group perceived their autonomy as moderate in the post-test and the follow-up-test. However, the psychological intervention failed to develop a high autonomy, as both groups show moderate perceived autonomy from the pre-test to the post-test. Participants in the intervention group were higher engaged in MVPA in the exercise program and they attend the program more regularly. Discussion: Young overweight and obese children and adolescents can acquire autonomy using autonomy supporting coaching. However, research identifying the extent they achieve critical health literacy is required to implement an autonomy-supportive coaching style into exercise programs for this target group.

Keywords: autonomy support, coaching, health literacy, health promotion

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1460 Mortar Positioning Effects on Uniaxial Compression Behavior in Hollow Concrete Block Masonry

Authors: José Álvarez Pérez, Ramón García Cedeño, Gerardo Fajardo-San Miguel, Jorge H. Chávez Gómez, Franco A. Carpio Santamaría, Milena Mesa Lavista

Abstract:

The uniaxial compressive strength and modulus of elasticity in hollow concrete block masonry (HCBM) represent key mechanical properties for structural design considerations. These properties are obtained through experimental tests conducted on prisms or wallettes and depend on various factors, with the HCB contributing significantly to overall strength. One influential factor in the compressive behaviour of masonry is the thickness and method of mortar placement. Mexican regulations stipulate mortar placement over the entire net area (full-shell) for strength computation based on the gross area. However, in professional practice, there's a growing trend to place mortar solely on the lateral faces. Conversely, the United States of America standard dictates mortar placement and computation over the net area of HCB. The Canadian standard specifies mortar placement solely on the lateral face (Face-Shell-Bedding), where computation necessitates the use of the effective load area, corresponding to the mortar's placement area. This research aims to evaluate the influence of different mortar placement methods on the axial compression behaviour of HCBM. To achieve this, an experimental campaign was conducted, including: (1) 10 HCB specimens with mortar on the entire net area, (2) 10 HCB specimens with mortar placed on the lateral faces, (3) 10 prisms of 2-course HCB under axial compression with mortar in full-shell, (4) 10 prisms of 2-course HCB under axial compression with mortar in face-shell-bedding, (5) 10 prisms of 3-course HCB under axial compression with mortar in full-shell, (6) 10 prisms of 3-course HCB under axial compression with mortar in face-shell-bedding, (7) 10 prisms of 4-course HCB under axial compression with mortar in full-shell, and, (8) 10 prisms of 4-course HCB under axial compression with mortar in face-shell-bedding. A combination of sulphur and fly ash in a 2:1 ratio was used for the capping material, meeting the average compressive strength requirement of over 35 MPa as per NMX-C-036 standards. Additionally, a mortar with a strength of over 17 MPa was utilized for the prisms. The results indicate that prisms with mortar placed over the full-shell exhibit higher strength compared to those with mortar over the face-shell-bedding. However, the elastic modulus was lower for prisms with mortar placement over the full-shell compared to face-shell bedding.

Keywords: masonry, hollow concrete blocks, mortar placement, prisms tests

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1459 Study the Difference Between the Mohr-Coulomb and the Barton-Bandis Joint Constitutive Models: A Case Study from the Iron Open Pit Mine, Canada

Authors: Abbas Kamalibandpey, Alain Beland, Joseph Mukendi Kabuya

Abstract:

Since a rock mass is a discontinuum medium, its behaviour is governed by discontinuities such as faults, joint sets, lithologic contact, and bedding planes. Thus, rock slope stability analysis in jointed rock masses is largely dependent upon discontinuities constitutive equations. This paper studies the difference between the Mohr-Coulomb (MC) and the Barton-Bandis (BB) joint constitutive numerical models for lithological contacts and joint sets. For the rock in these models, generalized Hoek-Brown criteria have been considered. The joint roughness coefficient (JRC) and the joint wall compressive strength (JCS) are vital parameters in the BB model. The numerical models are applied to the rock slope stability analysis in the Mont-Wright (MW) mine. The Mont-Wright mine is owned and operated by ArcelorMittal Mining Canada (AMMC), one of the largest iron-ore open pit operations in Canada. In this regard, one of the high walls of the mine has been selected to undergo slope stability analysis with RS2D software, finite element method. Three piezometers have been installed in this zone to record pore water pressure and it is monitored by radar. In this zone, the AMP-IF and QRMS-IF contacts and very persistent and altered joint sets in IF control the rock slope behaviour. The height of the slope is more than 250 m and consists of different lithologies such as AMP, IF, GN, QRMS, and QR. To apply the B-B model, the joint sets and geological contacts have been scanned by Maptek, and their JRC has been calculated by different methods. The numerical studies reveal that the JRC of geological contacts, AMP-IF and QRMS-IF, and joint sets in IF had a significant influence on the safety factor. After evaluating the results of rock slope stability analysis and the radar data, the B-B constitutive equation for discontinuities has shown acceptable results to the real condition in the mine. It should be noted that the difference in safety factors in MC and BB joint constitutive models in some cases is more than 30%.

Keywords: barton-Bandis criterion, Hoek-brown and Mohr-Coulomb criteria, open pit, slope stability

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1458 Evaluating the Effect of Modern Technologies and Technics to Supply Energy of Buildings Using New Energies

Authors: Ali Reza Ghaffari, Hassan Saghi

Abstract:

Given the limitation of fossil resources to supply energy to buildings, recent years have seen a revival of interest in new technologies that produce the energy using new forms of energy in many developed countries. In this research, first the potentials of new energies in Iran are discussed and then based on case studies undertaken in a building in Tehran, the effects of utilizing new solar energy technology for supplying the energy of buildings are investigated. Then, by analyzing the data recorded over a four-year period, the technical performance of this system is investigated. According to the experimental operation plan, this system requires an auxiliary heating circuit for continuous operation over a year. Also, in the economic analysis, real conditions are considered and the results are recorded based on long-term data. Considering the purchase and commissioning building, supplementary energy consumption, etc. a comparison is drawn between the costs of using a solar water heater in a residential unit with the energy costs of a similar unit equipped with a conventional gas water heater. Given the current price of energy, using a solar water heater in the country will not economical, but considering the global energy prices, this system will have a return on investment after 4.5 years. It also produces 81% less pollution and saves about $21.5 on environmental pollution cleanup.

Keywords: energy supply, new energies, new technologies, buildings

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1457 A Study on Stochastic Integral Associated with Catastrophes

Authors: M. Reni Sagayaraj, S. Anand Gnana Selvam, R. Reynald Susainathan

Abstract:

We analyze stochastic integrals associated with a mutation process. To be specific, we describe the cell population process and derive the differential equations for the joint generating functions for the number of mutants and their integrals in generating functions and their applications. We obtain first-order moments of the processes of the two-way mutation process in first-order moment structure of X (t) and Y (t) and the second-order moments of a one-way mutation process. In this paper, we obtain the limiting behaviour of the integrals in limiting distributions of X (t) and Y (t).

Keywords: stochastic integrals, single–server queue model, catastrophes, busy period

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1456 Using Mobile Phones for M-Learning in Higher Education: A Comparative Study

Authors: Islam Elsayed Hussein Ali, Stefan M. Wagner

Abstract:

Smartphone and tablet computers, as well as other ultra portable devices, have already gained enough critical mass to be considered mainstream devices, being present in the daily lives of millions of higher education students. Many universities throughout the world have already adopted or are planning to adopt mobile technologies in many of their courses as a better way to connect students with the subjects they are studying. These new mobile platforms allow students to access content anywhere/anytime to immerse himself/herself into that content (alone or interacting with teachers or colleagues via web communication forms) and to interact with that content in ways that were not previously possible. This paper plans to provide a thorough overview of the possibilities and consequences of m-learning in higher education environments as a gateway to ubiquitous learning – perhaps the ultimate form of learner engagement, since it allows the student to learn, access and interact with important content in any way or at any time or place he might want so the objective of the study is to examine how the usage of mobile phones for m-learning differs between heavy and light mobile phone users at TU Braunschweig. Heavy mobile phone users are hypothesized to have access to/subscribe to one type of mobile content than light mobile phone users, to have less frequent access to, subscribe to or purchase mobile content within the last year than light mobile phone users, and to pay less money for mobile learning, its content and mobile games than light mobile phone users.

Keywords: mobile learning, technologies, applications, higher education

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1455 Smart Sensor Data to Predict Machine Performance with IoT-Based Machine Learning and Artificial Intelligence

Authors: C. J. Rossouw, T. I. van Niekerk

Abstract:

The global manufacturing industry is utilizing the internet and cloud-based services to further explore the anatomy and optimize manufacturing processes in support of the movement into the Fourth Industrial Revolution (4IR). The 4IR from a third world and African perspective is hindered by the fact that many manufacturing systems that were developed in the third industrial revolution are not inherently equipped to utilize the internet and services of the 4IR, hindering the progression of third world manufacturing industries into the 4IR. This research focuses on the development of a non-invasive and cost-effective cyber-physical IoT system that will exploit a machine’s vibration to expose semantic characteristics in the manufacturing process and utilize these results through a real-time cloud-based machine condition monitoring system with the intention to optimize the system. A microcontroller-based IoT sensor was designed to acquire a machine’s mechanical vibration data, process it in real-time, and transmit it to a cloud-based platform via Wi-Fi and the internet. Time-frequency Fourier analysis was applied to the vibration data to form an image representation of the machine’s behaviour. This data was used to train a Convolutional Neural Network (CNN) to learn semantic characteristics in the machine’s behaviour and relate them to a state of operation. The same data was also used to train a Convolutional Autoencoder (CAE) to detect anomalies in the data. Real-time edge-based artificial intelligence was achieved by deploying the CNN and CAE on the sensor to analyse the vibration. A cloud platform was deployed to visualize the vibration data and the results of the CNN and CAE in real-time. The cyber-physical IoT system was deployed on a semi-automated metal granulation machine with a set of trained machine learning models. Using a single sensor, the system was able to accurately visualize three states of the machine’s operation in real-time. The system was also able to detect a variance in the material being granulated. The research demonstrates how non-IoT manufacturing systems can be equipped with edge-based artificial intelligence to establish a remote machine condition monitoring system.

Keywords: IoT, cyber-physical systems, artificial intelligence, manufacturing, vibration analytics, continuous machine condition monitoring

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1454 Idealization of Licca-Chan and Barbie: Comparison of Two Dolls across the Pacific

Authors: Miho Tsukamoto

Abstract:

Since the initial creation of the Barbie doll in 1959, it became a symbol of US society. Likewise, the Licca-chan, a Japanese doll created in 1967, also became a Japanese symbolic doll of Japanese society. Prior to the introduction of Licca-chan, Barbie was already marketed in Japan but their sales were dismal. Licca-chan (an actual name: Kayama Licca) is a plastic doll with a variety of sizes ranging from 21.0 cm to 29.0 cm which many Japanese girls dream of having. For over 35 years, the manufacturer, Takara Co., Ltd. has sold over 48 million dolls and has produced doll houses, accessories, clothes, and Licca-chan video games for the Nintendo DS. Many First-generation Licca-chan consumers still are enamored with Licca-chan, and go to Licca-chan House, in an amusement park with their daughters. These people are called Licca-chan maniacs, as they enjoy touring the Licca-chan’s factory in Tohoku or purchase various Licca-chan accessories. After the successful launch of Licca-chan into the Japanese market, a mixed-like doll from the US and Japan, a doll, JeNny, was later sold in the same Japanese market by Takara Co., Ltd. in 1982. Comparison of these cultural iconic dolls, Barbie and Licca-chan, are analyzed in this paper. In fact, these dolls have concepts of girls’ dreams. By using concepts of mythology of Jean Baudrillard, these dolls can be represented idealized images of figures in the products for consumers, but at the same time, consumers can see products with different perspectives, which can cause controversy.

Keywords: Barbie, dolls, JeNny, idealization, Licca-chan

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1453 Utilising Reuse and Recycling Strategies for Costume Design in Kuwait Theatre

Authors: Ali Dashti

Abstract:

Recycling materials within the realms of theatrical costume design and production is important. When a Kuwaiti play finishes its run, costumes are thrown away and new ones are designed when necessary. This practice indicates a lack of awareness of recycling strategies. This is a serious matter; tons of textile materials are being wasted rather than recycled. The current process of producing costumes for Kuwait theatre productions involves the conception and sketching of costumes, the purchase of new fabrics, and the employment of tailors for production. Since tailoring is outsourced, there is a shortage of designers who can make costumes autonomously. The current process does not incorporate any methods for recycling costumes. This combined with high levels of textile waste, results in significant ecological issues that demand immediate attention. However, data collected for this research paper, from a series of semi-structured interviews, have indicated that a lack of recycling facilities and increased textile waste do not present an area of concern within the Kuwaiti theatrical costume industry. This paper will review the findings of this research project and investigate the production processes used by costume designers in Kuwait. It will indicate how their behaviors, coupled with their lack of knowledge with using recycling strategies to create costumes, had increased textile waste and negatively affected Kuwait theatre costume design industry.

Keywords: costume, recycle, reuse, theatre

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1452 Objective vs. Perceived Quality in the Cereal Industry

Authors: Albena Ivanova, Jill Kurp, Austin Hampe

Abstract:

Cereal products in the US contain rich information on the front of the package (FOP) as well as point-of-purchase (POP) summaries provided by the store. These summaries frequently are confusing and misleading to the consumer. This study explores the relationship between perceived quality, objective quality, price, and value in the cold cereal industry. A total of 270 cold cereal products were analyzed and the price, quality and value for different summaries were compared using ANOVA tests. The results provide evidence that the United States Department of Agriculture Organic FOP/POP are related to higher objective quality, higher price, but not to a higher value. Whole grain FOP/POP related to a higher objective quality, lower or similar price, and higher value. Heart-healthy POP related to higher objective quality, similar price, and higher value. Gluten-free FOP/POP related to lower objective quality, higher price, and lower value. Kid's cereals were of lower objective quality, same price, and lower value compared to family and adult markets. The findings point to a disturbing tendency of companies to continue to produce lower quality products for the kids’ market, pricing them the same as high-quality products. The paper outlines strategies that marketers and policymakers can utilize to contribute to the increased objective quality and value of breakfast cereal products in the United States.

Keywords: cereals, certifications, front-of-package claims, consumer health.

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1451 Interdisciplinary Expressive Artistic Activities within Prevention of Crisis Situations and Pathological Strains in Educational Facilities of Juvenile Detention Centres

Authors: Marie Bajnarová

Abstract:

The core part of the research project is represented by taking a perspective on the role of an educator in Juvenile Institutional Centres. In accordance with the research questions, the research explores impact of the environment, situations, practices, attitudes, values and also experience of the respondents. Art activities minimize risky behaviours and contribute to a healthy lifestyle. They also help children and adolescents with conduct disorders develop positive social behaviour, psychosocial skills and cope with difficult life situations.

Keywords: Juvenile Detention Centres, drawing, conduct disorders, art therapy

Procedia PDF Downloads 273