Search results for: reporting standards

Authors: Ashley Hobson, Ashley Efaw

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Professionalism is an essential skill for clinicians, particularly for Occupational Therapy Providers (OTPs). The World Federation of Occupational Therapy (WFOT) Guiding Principles for Ethical Occupational Therapy and American Occupational Therapy Association (AOTA) Code of Ethics establishes expectations for professionalism among OTPs, emphasizing its importance in the field. However, the teaching and assessment of professionalism vary across OTP programs. The flexibility provided by the country standards allows programs to determine their own approaches to meeting these standards, resulting in inconsistency. Educators in both academic and fieldwork settings face challenges in objectively assessing and providing feedback on student professionalism. Although they observe instances of unprofessional behavior, there is no standardized assessment measure to evaluate professionalism in OTP students. While most students are committed to learning and applying professionalism skills, they enter OTP programs with varying levels of proficiency in this area. Consequently, they lack a uniform understanding of professionalism and lack an objective means to self-assess their current skills and identify areas for growth. It is crucial to explicitly teach professionalism, have students to self-assess their professionalism skills, and have OTP educators assess student professionalism. This approach is necessary for fostering students' professionalism journeys. Traditionally, there has been no objective way for students to self-assess their professionalism or for educators to provide objective assessments and feedback. To establish a uniform approach to professionalism, the authors incorporated professionalism content into our curriculum. Utilizing an operational definition of professionalism, the authors integrated professionalism into didactic, fieldwork, and capstone courses. The complexity of the content and the professionalism skills expected of students increase each year to ensure students graduate with the skills to practice in accordance with the WFOT Guiding Principles for Ethical Occupational Therapy Practice and AOTA Code of Ethics. Two professionalism assessments were developed based on the expectations outlined in the both documents. The Professionalism Self-Assessment allows students to evaluate their professionalism, reflect on their performance, and set goals. The Professionalism Assessment for Educators is a modified version of the same tool designed for educators. The purpose of this workshop is to provide educators with a framework and tools for assessing student professionalism. The authors discuss how to integrate professionalism content into OTP curriculum and utilize professionalism assessments to provide constructive feedback and equitable learning opportunities for OTP students in academic, fieldwork, and capstone settings. By adopting these strategies, educators can enhance the development of professionalism among OTP students, ensuring they are well-prepared to meet the demands of the profession.

Keywords: professionalism, assessments, student learning, student preparedness, ethical practice

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Authors: Fereshteh Darash

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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

Procedia PDF Downloads 137

Authors: George Charkoftakis, Panagiotis Liosatos, Nicolas-Alexander Tatlas, Dimitrios Goustouridis, Stelios M. Potirakis

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E-maintenance is a relatively new concept, generally referring to maintenance management by monitoring assets over the Internet. One of the key links in the chain of an e-maintenance system is data acquisition and transmission. Specifically for the case of a fleet of heavy-duty vehicles, where the main challenge is the diversity of the vehicles and vehicle-embedded self-diagnostic/reporting technologies, the design of the data acquisition and transmission unit is a demanding task. This clear if one takes into account that a heavy-vehicles fleet assortment may range from vehicles with only a limited number of analog sensors monitored by dashboard light indicators and gauges to vehicles with plethora of sensors monitored by a vehicle computer producing digital reporting. The present work proposes an adaptable internet of things (IoT) sensor node that is capable of addressing this challenge. The proposed sensor node architecture is based on the increasingly popular single-board computer – expansion boards approach. In the proposed solution, the expansion boards undertake the tasks of position identification by means of a global navigation satellite system (GNSS), cellular connectivity by means of 3G/long-term evolution (LTE) modem, connectivity to on-board diagnostics (OBD), and connectivity to analog and digital sensors by means of a novel design of expansion board. Specifically, the later provides eight analog plus three digital sensor channels, as well as one on-board temperature / relative humidity sensor. The specific device offers a number of adaptability features based on appropriate zero-ohm resistor placement and appropriate value selection for limited number of passive components. For example, although in the standard configuration four voltage analog channels with constant voltage sources for the power supply of the corresponding sensors are available, up to two of these voltage channels can be converted to provide power to the connected sensors by means of corresponding constant current source circuits, whereas all parameters of analog sensor power supply and matching circuits are fully configurable offering the advantage of covering a wide variety of industrial sensors. Note that a key feature of the proposed sensor node, ensuring the reliable operation of the connected sensors, is the appropriate supply of external power to the connected sensors and their proper matching to the IoT sensor node. In standard mode, the IoT sensor node communicates to the data center through 3G/LTE, transmitting all digital/digitized sensor data, IoT device identity, and position. Moreover, the proposed IoT sensor node offers WiFi connectivity to mobile devices (smartphones, tablets) equipped with an appropriate application for the manual registration of vehicle- and driver-specific information, and these data are also forwarded to the data center. All control and communication tasks of the IoT sensor node are performed by dedicated firmware. It is programmed with a high-level language (Python) on top of a modern operating system (Linux). Acknowledgment: This research has been co-financed by the European Union and Greek national funds through the Operational Program Competitiveness, Entrepreneurship, and Innovation, under the call RESEARCH—CREATE—INNOVATE (project code: T1EDK- 01359, IntelligentLogger).

Keywords: IoT sensor nodes, e-maintenance, single-board computers, sensor expansion boards, on-board diagnostics

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Authors: Hossein Boroujerdi, Mohammad R. Sadeghi, Maryam Moazen Zadeh

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During the recent decades, the result of religious prophets has lost its attraction, and theology has become disfigured, so it has been made ugly. Undoubtedly, some of existing non-peaceful and harsh rules and measures within the religious books and contexts have been considered as the reasons and excuses for defamation of religions. Based on library sources and also extensive research in Quran and Islamic narratives, this study has aimed to find some alternative solutions and options to abolish and disregard those religious rules which are in contrary of human right charters and standards. The results have demonstrated that some of inhuman religious punishments such as execution, stoning, whipping as well as religious discriminations and warlike behaviors are in contrary of some other religious contexts and concepts. This finding have proved inadaptability between some religious contexts and religious records.

Keywords: adjustment and abolishment, discrimination, religious commands and laws, tolerance, violence

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Authors: Sekou Kangoye, Alexis Todoskoff, Mihaela Barreau

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Modified Condition/Decision Coverage (MC/DC) is a structural coverage criterion that is highly recommended or required for safety-critical software coverage. Therefore, many testing standards include this criterion and require it to be satisfied at a particular level of testing (e.g. validation and unit levels). However, an important amount of time is needed to meet those requirements. In this paper we propose to automate MC/DC test data generation. Thus, we present an approach to automatically generate MC/DC test data, from software module description written over a dedicated language. We introduce a new merging approach that provides high MC/DC coverage for the description, with only a little number of test cases.

Keywords: domain-specific language, MC/DC, test data generation, safety-critical software coverage

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Authors: Liam Martin, Martha Watson

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Patients with learning disabilities (LD) are at increased risk of physical and mental illness due to health inequality. To address this, NICE recommends that people from the age of 14 with a learning disability should have an annual LD health check. This consultation should include a holistic review of the patient’s physical, mental and social health needs with a view of creating an action plan to support the patient’s care. The expected standard set by the Quality and Outcomes Framework (QOF) is that each general practice should review at least 75% of their LD patients annually. During COVID-19, there have been barriers to primary care, including health anxiety, the shift to online general practice and the increase in GP workloads. A surgery in North London wanted to assess whether they were falling short of the expected standard for LD patient annual reviews in order to optimize care post Covid-19. A baseline audit was completed to assess how many LD patients were receiving their annual reviews over the period of 29th September 2020 to 29th September 2021. This information was accessed using EMIS Web Health Care System (EMIS). Patients included were aged 14 and over as per QOF standards. Doctors were not notified of this audit taking place. Following the results of this audit, the creation of learning disability clinics was recommended. These clinics were recommended to be on the ground floor and should be a dedicated time for LD reviews. A re-audit was performed via the same process 6 months later in March 2022. At the time of the baseline audit, there were 71 patients aged 14 and over that were on the LD register. 54% of these LD patients were found to have documentation of an annual LD review within the last 12 months. None of the LD patients between the ages of 14-18 years old had received their annual review. The results were discussed with the practice, and dedicated clinics were set up to review their LD patients. A second pass of the audit was completed 6 months later. This showed an improvement, with 84% of the LD patients registered at the surgery now having a documented annual review within the last 12 months. 78% of the patients between the ages of 14-18 years old had now been reviewed. The baseline audit revealed that the practice was not meeting the expected standard for LD patient’s annual health checks as outlined by QOF, with the most neglected patients being between the ages of 14-18. Identification and awareness of this vulnerable cohort is important to ensure measures can be put into place to support their physical, mental and social wellbeing. Other practices could consider an audit of their annual LD health checks to make sure they are practicing within QOF standards, and if there is a shortfall, they could consider implementing similar actions as used here; dedicated clinics for LD patient reviews.

Keywords: COVID-19, learning disability, learning disability health review, quality and outcomes framework

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Authors: Chandragiri Nagadeep, M. V. V. S. Durga, Sadu Mahikshith

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Future generation is depended on new ideas and innovations that develops the country economical growth and technology standards so, Startups plays an important role in satisfying above goals. Startups includes support which is given by investing into it by investors but, single digit investors can’t keep supporting one startup and lot of security problems occurs while transferring large funds to startup’s bank account. Targeting security and most supportive funding, TogEther solves these issues by providing a platform where “Crowd Funding” is available in a decentralized way such that funding is done with digital currency called cryptocurrency where transactions are done in a secured way using “Block Chain Technology”. Not only Funding but also Ideas along with their documents can be presented and hosted with help of IPFS (Inter Planetary File System).

Keywords: blockchain, ethereum, web3, reactjs, interplanetary file system, funding

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Authors: Ana Luisa Mouro, Ana Maria Ramalheira

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The Reunification of Germany, in 1990, was not received with great enthusiasm by other European countries. On the contrary, the union of the two German states was accompanied by great concern towards its possible political and economic consequences. The Europeans had not forgotten Germany’s responsibility in the outbreak of the Second World War, and many feared that this new nation would again long for a hegemonic role. During the following years, however, the notion of a threatening Germany faded away, giving place to a description of Germany as an economic giant but a political dwarf. Twenty years after the Reunification, with the outbreak of the financial crisis, Germany conquered a key and powerful position at the heart of Europe and Germanophobia started to gain ground again. The present study has been based on the survey, selection and critical analysis of news reporting, opinion articles, interviews and editorials, published in the weekly Expresso and the daily Público, during two historical moments: the Reunification of Germany in 1990 and the European Crisis, between 2008 and 2015. The findings of this study will show that Germany’s growing influence over the current European economic and political scene woke up old 'demons' that had been 'sleeping' since 1990.

Keywords: media and cultural studies, Euro crisis, German Unification, Germanophobia, Portuguese quality press

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Authors: Mykola G. Boichuk

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The paper concerns predatory pricing incentives and mechanisms in the markets of services, as well as its anti-competitive effects. As cost estimation at services markets is more complex in comparison to markets of goods, predatory pricing is more difficult to detect in the provision of services. For instance, this is often the case for professional services, which is analyzed in the paper. The special attention is given to employment markets as de-facto main supply markets for professional services markets. Also, the paper concerns such instances as travel agents' services, where predatory pricing may have implications not only on competition but on a wider range of public interest as well. Thus, the paper develops on effective ways to apply competition law rules on predatory pricing to the provision of services.

Keywords: employment markets, predatory pricing, services markets, unfair competition

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Authors: Ruchirat Patanathabutr

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This applied research has adopted descriptive social science research methodology to interpret, analyze and assess the data and used descriptive analysis to present the research results. The objective of this research is to investigate the behaviors and opinions on the service and construction of cable car system at the Upper Esaan Wild Animal Adventure Park (Khon Kaen – Udon Thani) in Khao Suan Kwang District, Khon Kaen Province (Khon Kaen Zoo) of people in the local and distant communities as well as the service users. The research results have revealed that the main target group is the residents in the upper northeastern region of Thailand, especially those who have resided in the immediate vicinity of the cable car project and in nearby districts for more than 10 years. They are men and women at the age of 20-60 with high school diploma and higher levels of education, working as traders/entrepreneurs, government officers/state enterprise employees, and freelancers/self-employed, with the average monthly income of no more than 30,000 baht. Khon Kaen Zoo should improve its 4 organizational images as a tourist attraction, an animal display enclosure, an educational institution and as a provincial symbol; however, the zoo should mainly be presented as an important tourist attraction. The service should focus on maintaining the service standards in both the animal display area and the ocean park. The attention should also be directed at the types and numbers of animals, service quality, service fee, convenient access and transportation, promotions and the standards of other services. Regarding the community involvement in the cable car system construction project, it is strongly agreed that there should be a cable car service between the animal display area and the ocean park and a round-trip ticket should cost 20 baht, 50 baht or 100 baht, respectively. Khon Kaen Zoo or responsible entity must provide related groups of people, such as people in the local and distant communities as well as the service users, with accurate information about the community management guidelines. This is because the community opinions have showed the uncertainty about the cable car system construction at Khon Kaen Zoo and the 4 principles of management, including planning, organizing, leading and controlling, are indicated as uncertain as there is no statistically significant difference at 0.05. In addition, the social, economic, and environmental impacts of the cable car system construction at Khon Kaen Zoo on the communities must be considered carefully.

Keywords: community opinion, cable car system, Khon Kaen Zoo, Thailand

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Authors: Charlie Jeffkins

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Sickle cell disease is a serious life-limiting condition which can reduce the quality of life for many patients. Public Health England (PHE), in partnership with the Sickle Cell Society (SCS), has created guidelines to prevent severe complications from sickle cell disease. Data was collected from Children’s Hospital for Wales between 15/03/21-26/03/21. Methods: A manual search of patient records for children under the care of Rocket Ward and a key term search of online records was used. Results: Penicillin prophylaxis was given at 90 days for 89%, 77% of TCDs scans were done at 2-3 years, and 72% have had a scan in the last year. 53% of patients have had discussions about hydroxycarbamide, whilst 65% have started it. PPV vaccination was documented for 19%. Conclusion: Overall, none of the four standards were reached; however, TCD uptake has improved. There is a need for better documentation of treatment and annual re-audits.

Keywords: paediatric, haematology, sickle cell, audit

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Authors: Zoe Lynch, Kirsty Zieschank

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There are several factors that compromise the utility and wide-spread use of existing emotional and behavioural distress screening instruments. Some of these factors include lengthy administration times, high costs, feasibility issues, and a lack of self-report options for children under 12 years of age. This animation-based resource was developed to overcome as many of these factors as possible. Developed for educators and medical and mental health professionals, this resource offers children a self-guided mechanism for reporting any current emotional and behavioural distress. An avatar assistant, selected by the child, accompanies them through each stage of the screening process, offering further instruction if prompted. Children enter their age and gender before viewing comparative animations conveying common childhood emotional and behavioural difficulties. The child then selects the most relatable animations, along with the frequency with which they experience the depicted emotions. From a perspective of intellectual development, an engaging, animated format means that outcomes will not be constrained by children’s reading, writing, cognitive, or verbal expression abilities. Having been user-tested with children aged 6 to 12, this resource shows promising results as a self-guided screening instrument.

Keywords: animation-based screening instrument, mental health, primary-aged children, self-guided

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Authors: Mehdi Ghaemi

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In principle, foreign investment security is enshrined in International Investment Agreements (IIAs) and Bilateral Investment Treaties (BITs) in the form of protection standards such as the Full Protection and Security Standard (FPS). Accordingly, the host countries undertake to provide the necessary security for the economic activities of foreign investment. With the outbreak of coronavirus, the international community called COVID-19 a threat to international peace security, as well as to the public interest and national security of nations; and to deal with, they proposed several solutions, generally including quarantine, creating social distances, and restricting businesses. This article first studies the security of foreign investment in international investment law. In the following, it analyzes the consequences of the COVID-19 pandemic for foreign investment security so that if there is a threat to that security, solutions could be offered to reduce it.

Keywords: foreign investment, FPS standard, host country, public health, COVID-19

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Authors: Mr. P. Suryaprasad, R. Lalitha

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This paper presents an efficient area and delay architectures for the implementation of one dimensional and two dimensional discrete cosine transform (DCT). These are supported to different lengths (4, 8, 16, and 32). DCT blocks are used in the different video coding standards for the image compression. The 2D- DCT calculation is made using the 2D-DCT separability property, such that the whole architecture is divided into two 1D-DCT calculations by using a transpose buffer. Based on the existing 1D-DCT architecture two different types of 2D-DCT architectures, folded and parallel types are implemented. Both of these two structures use the same transpose buffer. Proposed transpose buffer occupies less area and high speed than existing transpose buffer. Hence the area, low power and delay of both the 2D-DCT architectures are reduced.

Keywords: transposition buffer, video compression, discrete cosine transform, high efficiency video coding, two dimensional picture

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Authors: Jenjira Chinnawong, Phusit Phukamchanoad

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The objective of this study is to explore the guidelines for the development of community classroom for research and academic services in Ranong province. By interviewing leaders involved in the development of learning resources, research, and community services, it was found that the leaders' perceptions in the development of learning resources, research, and community services in Ranong, was at the highest level. They perceived at every step on policies of community classroom implementation, research, and community services in Ranong. Leaders' perceptions were at the moderate level in terms of analysis of problems related to procedures of community classroom management, research and community services in Ranong especially in the planning and implementation of the examination, improvement, and development of learning sources to be in good condition and ready to serve the visitors. Their participation in the development of community classroom, research, and community services in Ranong was at a high level, particularly in the participation in monitoring and evaluation of the development of learning resources as well as in reporting on the result of the development of learning resources. The most important thing in the development of community classroom, research and community services in Ranong is the necessity to integrate the three principles of knowledge building in teaching, research and academic services in order to create the identity of the local and community classroom for those who are interested to visit to learn more about the useful knowledge. As a result, community classroom, research, and community services were well-known both inside and outside the university.

Keywords: community classroom, learning resources, development, participation

Procedia PDF Downloads 158

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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Authors: Belbahi Ahlam

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With the phenomenal growth in the Internet, network security has become an integral part of computer and information security. In order to come up with measures that make networks more secure, it is important to learn about the vulnerabilities that could exist in a computer network and then have an understanding of the typical attacks that have been carried out in such networks. The first half of this paper will expose the readers to the classical network attacks that have exploited the typical vulnerabilities of computer networks in the past and solutions that have been adopted since then to prevent or reduce the chances of some of these attacks. The second half of the paper will expose the readers to the different network security controls including the network architecture, protocols, standards and software/ hardware tools that have been adopted in modern day computer networks.

Keywords: network security, attacks and controls, computer and information, solutions

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Authors: Garba Iliyasu, Lamaran Dattijo

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Introduction: Ebola virus disease (EVD) is a disease of humans and other primates caused by Ebola viruses. The most widespread epidemic of EVD in history occurred recently in several West African countries. The burden and outcome of EVD in pregnant women remains uncertain. There are very few studies to date reporting on maternal and fetal outcomes among pregnant women with EVD, hence the justification for this comprehensive review of these published studies. Methods: Published studies in English that reported on maternal and or fetal outcome among pregnant women with EVD up to May 2016 were searched in electronic databases (Google Scholar, Medline, Embase, PubMed, AJOL, and Scopus). Studies that did not satisfy the inclusion criteria were excluded. We extracted the following variables from each study: geographical location, year of the study, settings of the study, participants, maternal and fetal outcome.Result: There were 12 studies that reported on 108 pregnant women and 110 fetal outcomes. Six of the studies were case reports, 3 retrospective studies, 2 cross-sectional studies and 1 was a technical report. There were 91(84.3%) deaths out of the 108 pregnant women, while only 1(0.9%) fetal survival was reported out of 110. Survival rate among the 15 patients that had spontaneous abortion/stillbirth or induced delivery was 100%. Conclusion: There was a poor maternal and fetal outcome among pregnant women with EVD, and fetal evacuation significantly improves maternal survival.

Keywords: Africa, ebola, maternofetal, outcome

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Authors: Ahmed Rouili

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Cantilever L-shaped walls are known to be relatively economical as retaining solution. The design starts by proportioning the wall dimensions for which the stability is checked for. A ratio between the lengths of the base and the stem, falling between 0,5 to 0,7, ensure the stability requirements in most cases. However, the displacement pattern of the wall in terms of rotations and translations, and the lateral pressure profile, do not have the same figure for all wall’s proportioning, as it is usually assumed. In the present work, the results of a numerical analysis are presented, different wall geometries were considered. The results show that the proportioning governs the equilibrium between the instantaneous rotation and the translation of the wall-toe, also, the lateral pressure estimation based on the average value between the at-rest and the active pressure, recommended by most design standards, is found to be not applicable for all walls.

Keywords: cantilever wall, proportioning, numerical analysis, lateral pressure estimation

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Authors: Robert Gilliland

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In any organization, a potential issue can arise and become a problem when management deviates from the standard norms set in the system development process of an IT system and the policies that pertain to it. In these instances, cybersecurity is a big challenge that organizations have to face in safeguarding the data that they generate and use. When a new idea, task, or process begins, specific standards must be followed, along with the policies and procedures that ensure the safeguard of data in the information system within the company. A good IT Strategy and Policy should have individuals who are in charge of overseeing the design, development, implementation, and auditing of these policies. Auditors are people who check to make sure that the issue conforms with the plan that is in place. Management has the ability through the role of the manager to potentially abuse power is given and to direct specific ideas, events, projects, and outcomes that are contrary to the vision or goals of the company.

Keywords: strategic policy, policy management, new policy, strategic planning

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Authors: Nazli W. Hardy

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A critical component in the Internet of Things (IoT) ecosystem is the need for secure and appropriate transmission, processing, and storage of the data. Our current forms of authentication, and identity and access management do not suffice because they are not designed to service cohesive, integrated, interconnected devices, and service applications. The seemingly endless opportunities of IoT are in fact circumscribed on multiple levels by concerns such as trust, privacy, security, loss of control, and related issues. This paper considers multi-factor authentication (MFA) mechanisms and cohesive identity relationship management (IRM) standards. It also surveys messaging protocols that are appropriate for the IoT ecosystem.

Keywords: identity relation management, multifactor authentication, protocols, survey of internet of things ecosystem

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Authors: Atefeh Pourshafie, Homayoun Bakhtiari

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The main task of power distribution companies is to supply the power required by customers in an acceptable level of quality and reliability. Some key performance indicators for electric power distribution companies are those evaluating the continuity of supply within the network. More than other problems, power outages (due to lightning, flood, fire, earthquake, etc.) challenge economy and business. In addition, end users expect a reliable power supply. Reliability indices are evaluated on an annual basis by the specialized holding company of Tavanir (Power Produce, Transmission& distribution company of Iran) . Evaluation of reliability indices is essential for distribution companies, and with regard to the privatization of distribution companies, it will be of particular importance to evaluate these indices and to plan for their improvement in a not too distant future. According to IEEE-1366 standard, there are too many indices; however, the most common reliability indices include SAIFI, SAIDI and CAIDI. These indices describe the period and frequency of blackouts in the reporting period (annual or any desired timeframe). This paper calculates reliability indices for three sample feeders in Lorestan Electric Power Distribution Company and defines the threshold values in a ten-month period. At the end, strategies are introduced to reach the threshold values in order to increase customers' satisfaction.

Keywords: power, distribution network, reliability, outage

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Authors: Etienne Alain Feukeu, L. W. Snyman

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Water scarcity is becoming a real issue nowadays. Most countries in the world are facing it in their own way based on their own geographical coordinate and condition. Many countries are facing a challenge of a growing water demand as a result of not only an increased population, economic growth, but also as a pressure of the population dynamic and urbanization. In view to mitigate some of this related problem, an accurate method of water estimation and future prediction, forecast is essential to guarantee not only the sufficient quantity, but also a good water distribution and management system. Beside the fact that several works have been undertaken to address this concern, there is still a considerable disparity between different methods and standard used for water prediction and estimation. Hence this work contrast and compare two well-defined and established methods from two countries (USA and South Africa) to demonstrate the inconsistency when different method and standards are used interchangeably.

Keywords: water scarcity, water estimation, water prediction, water forecast.

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Authors: Owen Harrington-Fernandez, Pilar Alderete-Diez

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Up until recently, translation studies treated children’s literature as something of a marginal preoccupation, but the recent attention that this text type has attracted suggests that it may be fertile ground for research. This paper contributes to this new research avenue by applying a sociolinguistic theoretical framework to explore issues around the intersubjective co-construction of identity in the American English translation of the Spanish children’s story, Manolito Gafotas. The application of Bucholtz and Hall’s framework achieves two objectives: (1) it identifies shifts in the translation of the main character’s behaviour as culturally and morally motivated manipulations, and (2) it demonstrates how the context of translation becomes the very censorship machine that delegitimises the identity of the main character, and, concomitantly, the identity of the implied reader(s). If we take identity to be an intersubjective phenomenon, then it logicall follows that expurgating the identity of the main character necessarily shifts the identity of the implied reader(s) also. It is a double censorship of identity carried out under the auspices of an intellectual colonisation of a Spanish text. After reporting on the results of the analysis, the paper ends by raising the question of censorship in translation, and, more specifically, in children’s literature, in order to promote debate around this topic.

Keywords: censorship, identity, sociolinguistics, translation

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Authors: Metin Kömsöken, Ayşe Güneş Tanır, Onur Karaman

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Usage of high energy charged particles for diagnosis and treatment has been widespread in medicine. The main purpose is to investigate that Bremsstrahlung which occurs by tissue interactions with charged particles should not be neglected. Nuclear stopping power (Bremsstrahlung) was calculated for lung, brain, skin, muscle, bone (cortical) and water targets for the energies of electrons obtained from LINAC used in radiotherapy and of β+ sources used in positron emission tomography (PET). These calculations were done by using the four different analytical functions including classical Bethe-Bloch, Tsoulfanidis, modified Bethe-Bloch and modified Tsoulfanidis equations. It was concluded that obtained results were compatible with that of National Institute of Standards and Technology (NIST-ESTAR).

Keywords: β- emitting source, bremsstrahlung, therapeutic radionuclides, LINAC

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Authors: Gospel Iyioku, Jana Mazancova, Jiri Hejkrlik

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The “Agricultural Promotion Policy (2016–2020)” represents a strategic initiative by the Nigerian government to address domestic food shortages and the challenges in exporting products at the required quality standards. Hindered by an inefficient system for setting and enforcing food quality standards, coupled with a lack of market knowledge, the Federal Ministry of Agriculture and Rural Development (FMARD) aims to enhance support for the production and activities of key crops like cashew. By collaborating with farmers, processors, investors, and stakeholders in the cashew sector, the policy seeks to define and uphold high-quality standards across the cashew value chain. Given the challenges and opportunities faced by Nigerian cashew farmers, active participation in cashew marketing groups becomes imperative. These groups serve as essential platforms for farmers to collectively navigate market intricacies, access resources, share knowledge, improve output quality, and bolster their overall bargaining power. Through engagement in these cooperative initiatives, farmers not only boost their economic prospects but can also contribute significantly to the sustainable growth of the cashew industry, fostering resilience and community development. This study explores the perceptions and intentions of farmers regarding their involvement in cashew marketing cooperatives, utilizing an expanded version of the Theory of Planned Behaviour. Drawing insights from a diverse sample of 321 cashew farmers in Southwest Nigeria, the research sheds light on the factors influencing decision-making in cooperative participation. The demographic analysis reveals a diverse landscape, with a substantial presence of middle-aged individuals contributing significantly to the agricultural sector and cashew-related activities emerging as a primary income source for a substantial proportion (23.99%). Employing Structural Equation Modelling (SEM) with Maximum Likelihood Robust (MLR) estimation in R, the research elucidates the associations among latent variables. Despite the model’s complexity, the goodness-of-fit indices attest to the validity of the structural model, explaining approximately 40% of the variance in the intention to join cooperatives. Moral norms emerge as a pivotal construct, highlighting the profound influence of ethical considerations in decision-making processes, while perceived behavioural control presents potential challenges in active participation. Attitudes toward joining cooperatives reveal nuanced perspectives, with strong beliefs in enhanced connections with other farmers but varying perceptions on improved access to essential information. The SEM analysis establishes positive and significant effects of moral norms, perceived behavioural control, subjective norms, and attitudes on farmers’ intention to join cooperatives. The knowledge construct positively affects key factors influencing intention, emphasizing the importance of informed decision-making. A supplementary analysis using partial least squares (PLS) SEM corroborates the robustness of our findings, aligning with covariance-based SEM results. This research unveils the determinants of cooperative participation and provides valuable insights for policymakers and practitioners aiming to empower and support this vital demographic in the cashew industry.

Keywords: marketing cooperatives, theory of planned behaviour, structural equation modelling, cashew farmers

Procedia PDF Downloads 88

Authors: Kepeng Li

Abstract:

This paper examines the phenomenon of recidivism in the Chinese stock market, emphasizing the significance of mitigating repeat offences within the corporate domain. Using a contingency model and data from Chinese publicly listed companies (1999-2018), the study investigates the impact of underperformance, governance factors, and managerial traits on unethical conduct. The research suggests that persistently unmet economic objectives can foster problem-focused exploration, potentially leading to misconduct. Furthermore, the study considers the unique cultural context of China, where “guanxi” and corruption may influence corporate behavior. It concludes that governance mechanisms play a pivotal role in regulating corporate behavior, underscoring the necessity for enhanced oversight and enforcement of corporate governance standards.

Keywords: recidivism, corporate misbehavior, BTOF, aspiration level, corporate governance, individual characteristics

Procedia PDF Downloads 103

Authors: Ilija Musa

Abstract:

Positive legal regulation of juvenile privacy protection, current state of showing a child in BH media and possibilities of a child’s privacy protection by more adequate media legislature which should be arranged in accordance to recommendations of the UN Committee on the Rights of the Child for Bosnia and Herzegovina. Privacy of the minors in Bosnian-Herzegovinian media is insufficiently legally arranged. Due to the fact that there is no law on media area arrangement at the state level, electronic media are under jurisdiction of Communications regulatory agency, which at least partially, regulated the sector of radio and television broadcasting by adequate protection of child’s privacy. However, print and online media are under jurisdiction of non-governmental association Print and online media council in B&H which is not authorized to punish violators of this body’s Codex, what points out the necessity of passing the unique media law which would enable sanctioning the child’s privacy violation. The analysis of media content, which is a common violation of the child's privacy, analysis of positive legislation which regulates the media, confirmed the working hypothesis by which the minor’s protection policy in BH media is not protected at the appropriate level. Taking this into consideration, in the conclusion of this article the author gives recommendations for the regulation of legal protection of minor’s privacy in BH media.

Keywords: children, media, legislation, privacy protection, Bosnia Herzegovina

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Authors: Asaad Alhabsi, Alyaqdan Algafri

Abstract:

Aim: Reporting 83 years old man with history of left upper eyelid swelling post 4-lids blepharoplasty diagnosed based on clinical presentation and Radiological imaging with pseudoaneurysm of frontal branch of Superficial Temporal Artery post blepharoplasty. METHODS: 83 years old who presented to a Tertiary ophthalmic center with painless left upper eyelids swelling for 2 months post 4-lids blepharoplasty. Left subcutaneous, sub-brow lesion, in the supertemporal pre-septal area, large mass found and excised surgically. Then he developed recurrent larger mass twice first time treated with aspiration of blood, second time diagnosed with superficial temporal artery (STA) pseudoaneurysm of frontal branch treated with endovascular embolization. RESULTS: Pseudoaneurysm of superficial temporal artery (STA) is a rare, presenting usual post head or face trauma .literature reported few cases of such conditions post operatively, and no reported cases post blepharoplasty. CONCLUSIONS: Surgical intervention is the gold standard of treatment either directly by dissecting the aneurysmal sac and ligate both ends, or endovascular method of injecting thrombin or embolization which was done in this patient by interventional radiologist.

Keywords: superficial temporal artery, pseudoaneurysm, blepharoplasty, Oculoplasty

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Authors: Gaurav Kumar

Abstract:

An information literate person is one who uses information effectively in all its forms. When presented with questions or problems, an information literate person would know what information to look for, how to search efficiently and be able to access relevant sources. In addition, an information literate person would have the ability to evaluate and select appropriate information sources and to use the information effectively and ethically to answer questions or solve problems. Information literacy has become an important element in higher education. The information literacy movement has internationally recognized standards and learning outcomes. The step-by-step process of achieving information literacy is particularly crucial in an era where knowledge could be disseminated through a variety of media. What is the relationship between information literacy as we define it in higher education and information literacy among non-academic populations? What forces will change how we think about the definition of information literacy in the future and how we will apply the definition in all environments?

Keywords: information literacy, human beings, visual media and computer network etc, information literacy

Procedia PDF Downloads 340