Search results for: reliable information

Authors: Benjamin Bae

Abstract:

This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

Procedia PDF Downloads 23

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

Abstract:

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

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

Procedia PDF Downloads 84

Authors: Tanzil Ansari

Abstract:

A dictionary is often considered as a list of words, arranged in alphabetical orders, providing information on a language or languages and it informs us about the spelling, the pronunciation, the origin, the gender and the grammatical functions of new and unknown words. In other words, it is first and foremost a linguistic tool. But, the research across the world in the field of linguistic and lexicography proved that a dictionary is not only a linguistic tool but also a cultural product through which a lexicographer transmits the culture of a country or a linguistic community from his or her ideology. It means, a dictionary does not present only language and its metalinguistic functions but also its culture. Every language consists of some words and expressions which depict the culture of its language. In this way, it is impossible to disassociate language from its culture. There is always an ideology that plays an important role in the depiction of any culture. Using the orientalism theory of Edward Said to represent the east, the objective of the present research is to study the representation of Indian culture through the lexicographical discourse of Hindi-French Dictionary of Federica Boschetti, a French lexicographer. The results show that the Indian culture is stereotypical and monolithic. It also shows India as male oriented country where women are exploited by male-dominated society. The study is focused on Hindi-French dictionary, but its line of argument can be compared to dictionaries produced in other languages.

Keywords: culture, dictionary, lexicographical discourse, stereotype image

Procedia PDF Downloads 283

Authors: Panisa Panyalert

Abstract:

This research aims to study the difference between Thailand and China in using English language in the homestay business, and also promoting using English language in the Thai community for developing employees in the tourism business. Then, the two provinces which are Samut Songkram province, Thailand and Yangzhou province, China where English is not the official language can be occurred more problems and difficulties in the communication to foreign tourists. The study uses the questionnaire for collecting the data by distributing the questionnaire to the homestay’s staff both in Samut Songkram province, Thailand and Yangzhou province, China. The sample group is 100 homestays for each province. The method of participant as observer role is required to play during visiting each homestay. Due to the comparative of the research between Samut Songkram and Yangzhou homestays, there are two hypotheses, hypothesis one: there will be relationships between English using and the profit of a homestay, probability because if the homestay staff can speak English, there will be more travelers, especially foreigners come for staying, and hypothesis two: managers in Thailand may know more English than the Chinese homestay staff. The questionnaire is separated into three parts to answer the two hypotheses. The first part is about the general information of the informant, the second part is mainly concerned with the homestay business characteristics, and the third part is English language using. As a result, the research is clearly answered the second hypothesis which is Thai homestay is using more English language than Chinese homestay.

Keywords: English language, guesthouse, homestay, using English

Procedia PDF Downloads 241

Authors: Pankaj Prashar, Bimlesh Kumar, Ankita Sood, Anamika Gautam

Abstract:

Pharmacovigilance (PV) is a rapidly growing discipline in pharmaceutical industries as an integral part of clinical research and drug development over the past few decades. PV carries a breadth of scope from drug manufacturing to its regulation with safer utilization. The fundamental steps of PV not only includes data collection and verification, coding of drugs with adverse drug reactions, causality assessment and timely reporting to the authorities but also monitoring drug manufacturing, safety issues, product quality and conduction of due diligence. Standardization of adverse event information, collaboration of multiple departments in different companies, preparation of documents in accordance to both governmental as well as non-governmental organizations (FDA, EMA, GVP, ICH) are the advancements in discipline of PV. De-harmonization, lack of predictive drug safety models, improper funding by government, non-reporting, and non-acceptability of ADRs by developing countries and reports directly from patients to the monitoring centres respectively are the major road backs of PV. Mandatory pharmacovigilance reporting, frequent inspections, funding by government, educating and training medical students, pharmacists and nurses in this segment can bring about empowerment in PV. This area needs to be addressed with a sense of urgency for the safe utilization of pharmaceuticals.

Keywords: pharmacovigilance, regulatory, adverse event, drug safety

Procedia PDF Downloads 106

Authors: Mark E. Lokanan, Liz Lee

Abstract:

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

Procedia PDF Downloads 212

Authors: Zeineb Deymi-Gheriani

Abstract:

In the last two decades, one can clearly observe a boom of interest for e-learning and web-supported programs. However, one can also notice that many of these programs focus on the accumulation and delivery of content generally as a business industry with no much concern for theoretical underpinnings. The existing research, at least in online English language teaching (ELT), has demonstrated a lack of an effective online teaching pedagogy anchored in a well-defined theoretical framework. Hence, this paper comes as an attempt to present constructivism as one of the theoretical bases for the design of an effective online language teaching pedagogy which is at the same time technologically intelligent and theoretically informed to help envision how education can best take advantage of the information and communication technology (ICT) tools. The present paper discusses the key principles underlying constructivism, its implications for online language teaching design, as well as its limitations that should be avoided in the e-learning instructional design. Although the paper is theoretical in nature, essentially based on an extensive literature survey on constructivism, it does have practical illustrations from an action research conducted by the author both as an e-tutor of English using Moodle online educational platform at the Virtual University of Tunis (VUT) from 2007 up to 2010 and as a face-to-face (F2F) English teaching practitioner in the Professional Certificate of English Language Teaching Training (PCELT) at AMIDEAST, Tunisia (April-May, 2013).

Keywords: active learning, constructivism, experiential learning, Piaget, Vygotsky

Procedia PDF Downloads 336

Authors: Muhammad Bilal Shaikh

Abstract:

Mineral processing plants play a pivotal role in extracting valuable minerals from raw ores, contributing significantly to various industries. However, the optimization of plant throughput remains a complex challenge, necessitating innovative approaches for increased efficiency and productivity. This research paper investigates the application of Multimodal Artificial Intelligence (MAI) techniques to address this challenge, aiming to improve overall plant throughput in mineral processing operations. The integration of multimodal AI leverages a combination of diverse data sources, including sensor data, images, and textual information, to provide a holistic understanding of the complex processes involved in mineral extraction. The paper explores the synergies between various AI modalities, such as machine learning, computer vision, and natural language processing, to create a comprehensive and adaptive system for optimizing mineral processing plants. The primary focus of the research is on developing advanced predictive models that can accurately forecast various parameters affecting plant throughput. Utilizing historical process data, machine learning algorithms are trained to identify patterns, correlations, and dependencies within the intricate network of mineral processing operations. This enables real-time decision-making and process optimization, ultimately leading to enhanced plant throughput. Incorporating computer vision into the multimodal AI framework allows for the analysis of visual data from sensors and cameras positioned throughout the plant. This visual input aids in monitoring equipment conditions, identifying anomalies, and optimizing the flow of raw materials. The combination of machine learning and computer vision enables the creation of predictive maintenance strategies, reducing downtime and improving the overall reliability of mineral processing plants. Furthermore, the integration of natural language processing facilitates the extraction of valuable insights from unstructured textual data, such as maintenance logs, research papers, and operator reports. By understanding and analyzing this textual information, the multimodal AI system can identify trends, potential bottlenecks, and areas for improvement in plant operations. This comprehensive approach enables a more nuanced understanding of the factors influencing throughput and allows for targeted interventions. The research also explores the challenges associated with implementing multimodal AI in mineral processing plants, including data integration, model interpretability, and scalability. Addressing these challenges is crucial for the successful deployment of AI solutions in real-world industrial settings. To validate the effectiveness of the proposed multimodal AI framework, the research conducts case studies in collaboration with mineral processing plants. The results demonstrate tangible improvements in plant throughput, efficiency, and cost-effectiveness. The paper concludes with insights into the broader implications of implementing multimodal AI in mineral processing and its potential to revolutionize the industry by providing a robust, adaptive, and data-driven approach to optimizing plant operations. In summary, this research contributes to the evolving field of mineral processing by showcasing the transformative potential of multimodal artificial intelligence in enhancing plant throughput. The proposed framework offers a holistic solution that integrates machine learning, computer vision, and natural language processing to address the intricacies of mineral extraction processes, paving the way for a more efficient and sustainable future in the mineral processing industry.

Keywords: multimodal AI, computer vision, NLP, mineral processing, mining

Procedia PDF Downloads 56

Authors: Mehrnoosh Askarizadeh

Abstract:

People, process and IT are the most important assets of any organization. Optimal utilization of these resources has been the question of research in business for many decades. The business world have responded by inventing various methodologies that can be used for addressing problems of quality improvement, efficiency of processes, continuous improvement, reduction of waste, automation, strategy alignments etc. Some of these methodologies can be commonly called as Business Process Quality Management methodologies (BPQM). In essence, the first references to the process management can be traced back to Frederick Taylor and scientific management. Time and motion study was addressed to improvement of manufacturing process efficiency. The ideas of scientific management were in use for quite a long period until more advanced quality management techniques were developed in Japan and USA. One of the first prominent methods had been Total Quality Management (TQM) which evolved during 1980’s. About the same time, Six Sigma (SS) originated at Motorola as a separate method. SS spread and evolved; and later joined with ideas of Lean manufacturing to form Lean Six Sigma. In 1990’s due to emerging IT technologies, beginning of globalization, and strengthening of competition, companies recognized the need for better process and quality management. Business Process Management (BPM) emerged as a novel methodology that has taken all this into account and helped to align IT technologies with business processes and quality management. In this article we will study various aspects of above mentioned methods and identified their relations.

Keywords: e-process, quality, TQM, BPM, lean, six sigma, CPI, information technology, management

Procedia PDF Downloads 419

Authors: Jalaluddin Abdul Malek, Mohd Asruladlyi Ibrahim, Zurinah Tahir

Abstract:

This paper is to reveal developments in the areas of urban technology in Malaysia. Developments occur intend to add value intelligent city development to the ubiquitous city (U-city) or smart city. The phenomenon of change is called the development of post intelligent cities. U-City development discourse is seen from the perspective of the philosophy of the virtuous city organized by al-Farabi. The prosperity and perfection of a city is mainly caused by human personality factors, as well as its relationship with material and technological aspects of the city. The question is, to what extent to which human factors are taken into account in the concept of U-City as an added value to the intelligent city concept to realize the prosperity and perfection of the city? Previously, the intelligent city concept was developed based on global change and ICT movement, while the U-city added value to the development of intelligent cities and focused more on the development of information and communications technology (ICT). Value added is defined as the use of fiber optic technology that is wired to the use of wireless technology, such as wireless broadband. In this discourse, the debate on the concept of U-City is to the symbiosis between the U-City and the importance of local human e-participation (U-Society) for prosperity. In the context of virtuous city philosophy, it supports the thought of symbiosis so the concept of U-City can achieve sustainability, prosperity and perfection of the city.

Keywords: smart city, ubiquitous city, u-society, e-participation, prosperity

Procedia PDF Downloads 255

Authors: Salim Khan

Abstract:

The attainment of the carbon neutrality objective and Sustainable Development Goal 13 (SDG-13) target, which pertains to climate actions, received widespread attention in developing and emerging nations. Given the increasing pace of urbanization, technological advancements, and rapid growth, it is imperative to examine the linear and nonlinear effects of urbanization and economic growth and the linear impact of information and communication technology (ICT) on carbon emissions (CO2e). This study employs the Dynamic System GMM (DSGMM) and Panel Quantile Regression (PQR) methodologies to investigate the causal relationship between urbanization, ICT, economic growth, and their interplay on CO2e in 39 BRI countries from 2001 to 2020. The study's findings indicate that the impact of urbanization on CO2e exhibits linear and nonlinear patterns. The specific nonlinear impact of urbanization leads to a decrease in CO2e, hence facilitating the achievement of carbon neutrality and contributing to SDG-13. The study highlights the importance of ICT in achieving SDG-13 by reducing CO2e, emphasizing the need for informatization. Simultaneously, the findings support the Environmental Kuznets Curve (EKC) hypothesis and support the pollution haven theory. Finally, based on empirical findings, significant policy implications are suggested for achieving SGD 13 and carbon neutrality.

Keywords: urbanization, ICT, CO2 emission, EKC, pollution haven, BRI

Procedia PDF Downloads 4

Authors: Lucy Novianti

Abstract:

The purpose of this study is to determine the effect of corporate governance, ownership structure, and cash holdings on firm value, either direct or indirect through profitability as an intervening variable for non-financial companies listed on the Indonesia Stock Exchange during 2006 to 2014. Samples of 176 firms are chosen based on purposive sampling method. The results of this study conclude that profitability, the size of Audit Committee, audit quality, and cash flow have positive effects on firm value. This study also shows that the meeting frequency of the Board of Directors and free cash flow have negative effects on firm value. In addition, this study finds that the size of the Board of Directors, Independent Commissioner, and ownership structure do not have significant effects on firm value. In this study, the function of profitability as an intervening variable can only be done on the impact of the meeting frequency of the Board of Directors and cash flow on firm value. This study provides a reference for management in decision making concerning the application of corporate governance, cash holdings, and financial performance. Moreover, it can be used as additional information for investors in assessing the feasibility of an investment. Finally, it provides a suggestion for the government regarding the regulation of corporate governance.

Keywords: cash holdings, corporate governance, firm value, ownership structure, profitability

Procedia PDF Downloads 244

Authors: Zebider Asire Munyelet, Yibeltal Chanie Manie

Abstract:

In the modern digital landscape, the increase of social media platforms has become identical to the evolution of online consumer behavior. This study investigates the complicated relationship between social media and the purchasing decisions of online buyers. Through an extensive review of existing literature and empirical research, the aim is to comprehensively analyze the multidimensional impact that social media exerts on the various stages of the online buyer's journey. The investigation encompasses the exploration of how social media platforms serve as influential channels for information dissemination, product discovery, and consumer engagement. Additionally, the study investigates the psychological aspects underlying the role of social media in shaping buyer preferences, perceptions, and trust in online transactions. The methodologies employed include both quantitative and qualitative analyses, incorporating surveys, interviews, and data analytics to derive meaningful insights. Statistical models are applied to distinguish patterns in online buyer behavior concerning product awareness, brand loyalty, and decision-making processes. The expected outcomes of this research contribute not only to the academic understanding of the dynamic interplay between social media and online buyer behavior but also offer practical implications for marketers, e-commerce platforms, and policymakers.

Keywords: social platforms, buyer behavior, consumer behavior, digital era

Procedia PDF Downloads 58

Authors: Un-Hwan Park, Jun-Hyeok Heo, In-Sung Lee, Seong-Jin Cho, Tae-Hyeon Oh, Dae-Kyu Park

Abstract:

Sound absorption coefficient is considered important when designing because noise affects emotion quality of car. It is designed with lots of experiment tunings in the field because it is unreliable to predict it for multi-layer material. In this paper, we present the design of sound absorption for automotive interior material with multiple layers using estimation software of sound absorption coefficient for reverberation chamber. Additionally, we introduce the method for estimation of physical properties required to predict sound absorption coefficient of car interior materials with multiple layers too. It is calculated by inverse algorithm. It is very economical to get information about physical properties without expensive equipment. Correlation test is carried out to ensure reliability for accuracy. The data to be used for the correlation is sound absorption coefficient measured in the reverberation chamber. In this way, it is considered economical and efficient to design automotive interior materials. And design optimization for sound absorption coefficient is also easy to implement when it is designed.

Keywords: sound absorption coefficient, optimization design, inverse algorithm, automotive interior material, multiple layers nonwoven, scaled reverberation chamber, sound impedance tubes

Procedia PDF Downloads 292

Authors: Chu Liu

Abstract:

With the development of society and the changes of the times, the requirements for the cultivation of learners are different. In the 21st century, STEM education has become a boom in the development of education in various countries, aiming to improve the comprehensive ability of learners in science, technology, engineering, and mathematics. The rise of robot education provides an effective way for STEM education to cultivate computational thinking ability, interdisciplinary ability, problem-solving ability, and teamwork ability. Although robot education has been developed in China for several years, it still lacks a standard curriculum system. This article uses programming software as a platform, through the research and analysis of 'Basic Education Information Technology Curriculum Standards (2012 Edition)', combines with the actual learning situation of learners, tries to conduct teaching project design research, and aims at providing references for the teaching ideas and method of robot education courses. In contemporary society, technological advances increasingly require creativity. Innovative comprehensive talents urgently need a radical and effective education reform to keep up with social changes. So in this context, robot teaching design can be used for students. The tendency of creativity to influence is worth to be verified.

Keywords: STEM education, robot teaching, primary and secondary school students, tendency of creativity

Procedia PDF Downloads 106

Authors: Junjie Zhong, Kai Hong, Lei Wang

Abstract:

Passage Retrieval (PR) plays an important role in many Natural Language Processing (NLP) tasks. Traditional efficient retrieval models relying on exact term-matching, such as TF-IDF or BM25, have nowadays been exceeded by pre-trained language models which match by semantics. Though they gain effectiveness, deep language models often require large memory as well as time cost. To tackle the trade-off between efficiency and effectiveness in PR, this paper proposes Graph Passage Retriever (GraphPR), a graph-based model inspired by the development of graph learning techniques. Different from existing works, GraphPR is end-to-end and integrates both term-matching information and semantics. GraphPR constructs a passage-level graph from BM25 retrieval results and trains a GCN-like model on the graph with graph-based objectives. Passages were regarded as nodes in the constructed graph and were embedded in dense vectors. PR can then be implemented using embeddings and a fast vector-similarity search. Experiments on a variety of real-world retrieval datasets show that the proposed model outperforms related models in several evaluation metrics (e.g., mean reciprocal rank, accuracy, F1-scores) while maintaining a relatively low query latency and memory usage.

Keywords: efficiency, effectiveness, graph learning, language model, passage retrieval, term-matching model

Procedia PDF Downloads 117

Authors: Hatice Kahyaoglu Sut, Serap Unsar, Seda Kurt

Abstract:

The aim of this study is to investigate sexual quality of life in women with gynecological cancer. This cross-sectional study was conducted on 37 women with gynecological cancer and 39 control women (in menopausal term) at the Gynecooncology and Menopause Clinics of Trakya University Medical Faculty between January and July 2015. Women who had sexual active and willing to participate in the study filled an information form inquiring socio-demographic characteristics and Sexual Quality of Life Questionnaire-Female (SQLQ-F). Data were analyzed by Mann-Whitney-U test and Kruskal-Wallis test. The average age of the women was 52.7 ± 7.6 (51.2 ± 8.7 in women with gynecological cancer, 54.3 ± 6.0 in controls). The SQOL-F scores in women with gynecologic cancer (60.8 ± 22.4) was lower than controls (63.5 ± 20.7), however, there was no statistically significant difference (p = 0.759). Women with gynecological cancer who had vaginal dryness and pain during sexual intercourse (45.7 ± 21.3) were lower SQOL-F total score than control group (66.0 ± 21.7) (p = 0.014). The SQOL-F scores in women who took chemotherapy treatment (55.7 ± 17.8) were lower than in women who had not chemotherapy treatment (86.8 ± 16.6) (p = 0.005). In conclusion, taking chemotherapy treatment and occurring vaginal dryness and pain complaints during sexual intercourse in women with gynecological cancer reduces sexual quality of life. Therefore, sexual quality of life in women with gynecological cancer should be evaluated, and they should be supported in order to improve their sexual quality of life.

Keywords: gynecological cancer, quality of life, sexuality, women

Procedia PDF Downloads 327

Authors: Tanvir Ahmed, Thanh N. Long, Phan T. Huong, Donald E. Stewart

Abstract:

This paper presents views on condom use and the contexts of safe and unsafe sexual practices with different sexual partners and their relationships among Injecting Drug Users (IDUs) in Hai Phong, Vietnam. Fifteen IDUs participated and two local interviewers conducted qualitative semi-structured face-to-face interviews in September-October, 2012 in Vietnamese language. Data were analyzed thematically. Non-protective condom attitudes include negotiate or convince Female Sex Workers (FSW); not realizing risk, importance or necessity; partner doesn’t like, and having extra money/drug from clients. On the other hand, self-awareness, family-consciousness, suspicion of STI presence, fear of getting HIV, and client negotiation sometimes resulted in a safe-sex practice. A thematic diagram was developed to present the relationship (strong/weak) between condom attitude and sexual practice (safe/unsafe) by partner types. The experiences and views reflected in the qualitative information emphasize the heightened need for safe-sex education especially among young IDUs (male/female) highlighting sexual transmission risk.

Keywords: AIDS, HIV, injecting drug user, risk behaviors, Vietnam

Procedia PDF Downloads 842

Authors: Manal Sultan Alhussein, Xiang Michelle Liu

Abstract:

Telehealth is an advanced technology using digital information and telecommunication facilities that provide access to health services from a distance. It slows the transmission factor of COVID-19, especially for elderly patients and patients with chronic diseases during the pandemic. Therefore, understanding patient perspectives on telehealth services and the factors impacting their option of telehealth service will shed light on the measures that healthcare providers can take to improve the quality of telehealth services. This study aimed to evaluate perceptions of telehealth services among different patient groups and explore various aspects of telehealth utilization in the United States during the COVID-19 pandemic. An online survey distributed via social media platforms was used to collect research data. In addition to the descriptive statistics, both correlation and regression analyses were conducted to test research hypotheses. The empirical results highlighted that the factors such as accessibility to telehealth services and the type of specialty clinics that the patients required play important roles in the effectiveness of telehealth services they received. However, the results found that patients’ waiting time to receive telehealth services and their annual income did not significantly influence their desire to select receiving healthcare services via telehealth. The limitations of the study and future research directions are discussed.

Keywords: telehealth, patient satisfaction, pandemic, healthcare, survey

Procedia PDF Downloads 95

Authors: Rim Khemiri, Mariam Dammak

Abstract:

The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.

Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context

Procedia PDF Downloads 113

Authors: Nermin A. Morsy, Amany N. Beshay

Abstract:

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

Keywords: airlines, OTAs, purchasing intention, website quality

Procedia PDF Downloads 163

Authors: Chen Zhang, Bernhard Schwarz-Röhr, Alexander Härting

Abstract:

To acquire accurate ship motions at the center of gravity, a single low-cost inertial sensor is utilized and applied on board to measure ship oscillating motions. As observations, the three axes accelerations and three axes rotational rates provided by the sensor are used. The mathematical model of processing the observation data includes determination of the distance vector between the sensor and the center of gravity in x, y, and z directions. After setting up the transfer matrix from sensor’s own coordinate system to the ship’s body frame, an extended Kalman filter is applied to deal with nonlinearities between the ship motion in the body frame and the observation information in the sensor’s frame. As a side effect, the method eliminates sensor noise and other unwanted errors. Results are not only roll and pitch, but also linear motions, in particular heave and surge at the center of gravity. For testing, we resort to measurements recorded on a small vessel in a well-defined sea state. With response amplitude operators computed numerically by a commercial software (Seaway), motion characteristics are estimated. These agree well with the measurements after processing with the suggested method.

Keywords: extended Kalman filter, nonlinear estimation, sea trial, ship motion estimation

Procedia PDF Downloads 512

Authors: Robson C. Santos, David D. Oliveira, Matheus M. Reis, Gerson G. Cunha, Marcos A. C. Moreira

Abstract:

The project demonstrates the construction of a solar power generation, integrated inverter equipment to a "Grid-Tie" by converting direct current generated by solar panels, into alternating current, the same parameters of frequency and voltage concessionaire distribution network. The energy generated is quantified by smart metering module that transmits the information in specified periods of time to a microcontroller via GSM modem. The modem provides the measured data on the internet, using networks and cellular antennas. The monitoring, fault detection and maintenance are performed by a supervisory station. Employed board types, best inverter selection and studies about control equipment and devices have been described. The article covers and explores the global trend of implementing smart distribution electrical energy networks and the incentive to use solar renewable energy. There is the possibility of the excess energy produced by the system be purchased by the local power utility. This project was implemented in residences in the rural community of the municipality of Cabo Frio/RJ. Data could be seen through daily measurements during the month of November 2013.

Keywords: rural residence, supervisory, smart grid, solar energy

Procedia PDF Downloads 568

Authors: F. O. Adeosun, I. O. Orubuloye, O. O. Babalola

Abstract:

Although caesarean section has greatly improved obstetric care throughout the world, in developing countries there is a great aversion to caesarean section. This study was carried out to examine the rate at which pregnant women with pre-eclampsia choose caesarean section over natural birth. A cross-sectional study was conducted among 500 pre-eclampsia antenatal clients seen at the States University Teaching Hospitals in the last one year. The sample selection was purposive. Information on their educational background, beliefs and attitudes were collected. Data analysis was presented using simple percentages. Out of 500 women studied, 38% favored caesarean section while 62% were against it. About 89% of them understood what caesarean section is, 57.3% of those who understood what caesarean section is will still not choose it as an option. Over 85% of the women believed caesarean section is done for medical reasons. If caesarean section is given as an option for childbirth, 38% would go for it, 29% would try religious intervention, 5.5% would not choose it because of fear, while 27.5% would reject it because they believe it is culturally wrong. Majority of respondents (85%) who favored caesarean delivery are aware of the risk attached to choosing virginal birth but go an extra mile in sourcing funds for a caesarean session while over 64% cannot afford the cost of caesarean delivery. It is therefore pertinent to encourage research in prediction methods and prevention of occurrence, since this would assist patients to plan on how to finance treatment.

Keywords: caesarean section, choice, cost, pre eclampsia, prediction methods

Procedia PDF Downloads 304

Authors: Arundhati Devi Maibam, K. Ingocha Singh

Abstract:

Cervical cancer is preventable if detected early. Determination of risk factors is essential to plan screening programmes to prevent the disease. To study the demographic risk factors of cervical cancer among Manipuri women, information on age, marital status, educational level, monthly family income and socioeconomic status were collected through a pre-tested interview schedule. In this study, 64 incident cases registered at the RT Dept, RIMS (Regional Institute of Medical Sciences), Imphal, Manipur, India during 2008-09 participated. Data were entered in Microsoft Excel and the results were expressed in percentages. Among the 64 patients with cervical cancer, 56 (88.9%) were in the age group of 40+ years. The majority of the patients were from rural areas (68.75%) and 31.25% were from urban areas. The majority of the patients were Hindus (73%), 55(85.9%) were of low educational level, 43(67.2%) were married, and 36 (56.25%) belonged to Class IV socioeconomic status. In conclusion, if detected early, cervical cancer is preventable and curable. The potential risk factors need to be identified and women in the risk group need to be motivated for screening. Affordable screening programmes and health care resources will help in lessening the burden of the disease.

Keywords: cervical cancer, Manipuri women, RIIMS, socio-demographic risk factors

Procedia PDF Downloads 262

Authors: Nursuhaili Najwa Masrol, Nur Hafizah Mohammed, Nur Nadhirah Rusyda Rosnan, Vijaya Subramaniam, Sim Choon Cheak

Abstract:

Replanting in oil palm cultivation is vital to enable the introduction of planting materials and provides an opportunity to improve the road, drainage, terrace design, and planting density. Oil palm replanting is fundamentally necessary every 25 years. The adoption of the digital replanting blueprint is imperative as it can assist the Malaysia Oil Palm industry in addressing challenges such as labour shortages and limited expertise related to replanting tasks. Effective replanting planning should commence at least 6 months prior to the actual replanting process. Therefore, this study will help to plan and design the replanting blueprint with high-precision translation on the ground. With the advancement of geospatial technology, it is now feasible to engage in thoroughly researched planning, which can help maximize the potential yield. A blueprint designed before replanting is to enhance management’s ability to optimize the planting program, address manpower issues, or even increase productivity. In terrace planting blueprints, geographic tools have been utilized to design the roads, drainages, terraces, and planting points based on the ARM standards. These designs are mapped with location information and undergo statistical analysis. The geospatial approach is essential in precision agriculture and ensuring an accurate translation of design to the ground by implementing high-accuracy technologies. In this study, geospatial and remote sensing technologies played a vital role. LiDAR data was employed to determine the Digital Elevation Model (DEM), enabling the precise selection of terraces, while ortho imagery was used for validation purposes. Throughout the designing process, Geographical Information System (GIS) tools were extensively utilized. To assess the design’s reliability on the ground compared with the current conventional method, high-precision GPS instruments like EOS Arrow Gold and HIPER VR GNSS were used, with both offering accuracy levels between 0.3 cm and 0.5cm. Nearest Distance Analysis was generated to compare the design with actual planting on the ground. The analysis revealed that it could not be applied to the roads due to discrepancies between actual roads and the blueprint design, which resulted in minimal variance. In contrast, the terraces closely adhered to the GPS markings, with the most variance distance being less than 0.5 meters compared to actual terraces constructed. Considering the required slope degrees for terrace planting, which must be greater than 6 degrees, the study found that approximately 65% of the terracing was constructed at a 12-degree slope, while over 50% of the terracing was constructed at slopes exceeding the minimum degrees. Utilizing blueprint replanting promising strategies for optimizing land utilization in agriculture. This approach harnesses technology and meticulous planning to yield advantages, including increased efficiency, enhanced sustainability, and cost reduction. From this study, practical implementation of this technique can lead to tangible and significant improvements in agricultural sectors. In boosting further efficiencies, future initiatives will require more sophisticated techniques and the incorporation of precision GPS devices for upcoming blueprint replanting projects besides strategic progression aims to guarantee the precision of both blueprint design stages and its subsequent implementation on the field. Looking ahead, automating digital blueprints are necessary to reduce time, workforce, and costs in commercial production.

Keywords: replanting, geospatial, precision agriculture, blueprint

Procedia PDF Downloads 62

Authors: Amir Sharahi, Reza Tehrani, Ali Mollajan

Abstract:

The final step to complete the “Analytical Systems Engineering Process” is the “Allocated Architecture” in which all Functional Requirements (FRs) of an engineering system must be allocated into their corresponding Physical Components (PCs). At this step, any design for developing the system’s allocated architecture in which no clear pattern of assigning the exclusive “responsibility” of each PC for fulfilling the allocated FR(s) can be found is considered a poor design that may cause difficulties in determining the specific PC(s) which has (have) failed to satisfy a given FR successfully. The present study utilizes the Axiomatic Design method principles to mathematically address this problem and establishes an “Axiomatic Model” as a solution for reaching good alternatives for developing the allocated architecture. This study proposes a “loss Function”, as a quantitative criterion to monetarily compare non-ideal designs for developing the allocated architecture and choose the one which imposes relatively lower cost to the system’s stakeholders. For the case-study, we use the existing design of U. S. electricity marketing subsystem, based on data provided by the U.S. Energy Information Administration (EIA). The result for 2012 shows the symptoms of a poor design and ineffectiveness due to coupling among the FRs of this subsystem.

Keywords: allocated architecture, analytical systems engineering process, functional requirements (FRs), physical components (PCs), responsibility of a physical component, system’s stakeholders

Procedia PDF Downloads 391

Authors: S. Taghavi Kalajahi, A. Koerdt, T. Lund Skovhus

Abstract:

Cathodic protection (CP) is an electrochemical method to control and manage corrosion in different industries and environments. CP which is widely used, especially in buried and sub-merged environments, which both environments are susceptible to microbiologically influenced corrosion (MIC). Most of the standards recommend performing CP using -800 mV, however, if MIC threats are high or sulfate reducing bacteria (SRB) is present, the recommendation is to use more negative potentials for adequate protection of the metal. Due to the lack of knowledge and research on the effectiveness of CP on MIC, to the author’s best knowledge, there is no information about what MIC threat is and how much more negative potentials should be used enabling adequate protection and not overprotection (due to hydrogen embrittlement risk). Recently, the development and cheaper price of molecular microbial methods (MMMs) open the door for more effective investigations on the corrosion in the presence of microorganisms, along with other electrochemical methods and surface analysis. In this work, using MMMs, the gene expression of SRB biofilm under different potentials of CP will be investigated. The specific genes, such as pH buffering, metal oxidizing, etc., will be compared at different potentials, enabling to determine the precise potential that protect the metal effectively from SRB. This work is the initial step to be able to standardize the recommended potential under MIC condition, resulting better protection for the infrastructures.

Keywords: cathodic protection, microbiologically influenced corrosion, molecular microbial methods, sulfate reducing bacteria

Procedia PDF Downloads 81

Authors: Jandot Aurélia

Abstract:

In France, in the main media, the concern about nuclear safety and security has not really appeared before the beginning of the 1970s. The gradual changes in its perception are studied here through the arguments given in the main French news magazines, linked with several parameters. As this represents a considerable amount of copies and thus of information, are selected here the main articles as well as the main “mental images” aiming to persuade the readers and which have led the public awareness to evolve. Indeed, in the 1970s, in France, these evolutions were not made in one day. Indeed, over the period, many articles were still in favor of nuclear power plants and promoted the technological advances that were made in this field. They had to be taken into account. But, gradually, grew up arguments and mental images discrediting the perception of nuclear technology. Among these were the environmental impacts of this industry, as the question of pollution progressively appeared. So, between 1970 and 1979, the language has changed, as the perceptible objectives of the communication, allowing to discern the deepest intentions of the editorial staffs of the French news magazines. This is all these changes that are emphasized here, over a period when the safety and security concern linked to the nuclear technology, to there a field for specialists, has become progressively a social issue seemingly open to all.

Keywords: environmental impacts, media discourse, nuclear security, public awareness

Procedia PDF Downloads 263

Authors: Wu Defu, Kiefer Chiam, Yang Kin Seng

Abstract:

The planning of geological survey works is an iterative process which involves planner, geologist, civil engineer and other stakeholders, who perform different roles and have different points of view. Traditionally, the team used paper maps or CAD drawings to present the proposal which is not an efficient way to present and share idea on the site investigation proposal such as sitting of borehole location or seismic survey lines. This paper focuses on how a GIS approach can be utilised to develop a web-based system to support decision making process in the planning of geological survey works and also to plan site activities carried out by Singapore Geological Office (SGO). The authors design a framework of building an interactive web-based GIS system, and develop a prototype, which enables the users to obtain rapidly existing geological information and also to plan interactively borehole locations and seismic survey lines via a web browser. This prototype system is used daily by SGO and has shown to be effective in increasing efficiency and productivity as the time taken in the planning of geological survey works is shortened. The prototype system has been developed using the ESRI ArcGIS API 3.7 for Flex which is based on the ArcGIS 10.2.1 platform.

Keywords: engineering geology, flex, geological survey planning, geoscience, GIS, site investigation, WebGIS

Procedia PDF Downloads 298