Search results for: Technology Business Incubator (TBI)
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10206

Search results for: Technology Business Incubator (TBI)

2136 Artificial Intelligence and Robotics in the Eye of Private Law with Special Regards to Intellectual Property and Liability Issues

Authors: Barna Arnold Keserű

Abstract:

In the last few years (what is called by many scholars the big data era) artificial intelligence (hereinafter AI) get more and more attention from the public and from the different branches of sciences as well. What previously was a mere science-fiction, now starts to become reality. AI and robotics often walk hand in hand, what changes not only the business and industrial life, but also has a serious impact on the legal system. The main research of the author focuses on these impacts in the field of private law, with special regards to liability and intellectual property issues. Many questions arise in these areas connecting to AI and robotics, where the boundaries are not sufficiently clear, and different needs are articulated by the different stakeholders. Recognizing the urgent need of thinking the Committee on Legal Affairs of the European Parliament adopted a Motion for a European Parliament Resolution A8-0005/2017 (of January 27th, 2017) in order to take some recommendations to the Commission on civil law rules on robotics and AI. This document defines some crucial usage of AI and/or robotics, e.g. the field of autonomous vehicles, the human job replacement in the industry or smart applications and machines. It aims to give recommendations to the safe and beneficial use of AI and robotics. However – as the document says – there are no legal provisions that specifically apply to robotics or AI in IP law, but that existing legal regimes and doctrines can be readily applied to robotics, although some aspects appear to call for specific consideration, calls on the Commission to support a horizontal and technologically neutral approach to intellectual property applicable to the various sectors in which robotics could be employed. AI can generate some content what worth copyright protection, but the question came up: who is the author, and the owner of copyright? The AI itself can’t be deemed author because it would mean that it is legally equal with the human persons. But there is the programmer who created the basic code of the AI, or the undertaking who sells the AI as a product, or the user who gives the inputs to the AI in order to create something new. Or AI generated contents are so far from humans, that there isn’t any human author, so these contents belong to public domain. The same questions could be asked connecting to patents. The research aims to answer these questions within the current legal framework and tries to enlighten future possibilities to adapt these frames to the socio-economical needs. In this part, the proper license agreements in the multilevel-chain from the programmer to the end-user become very important, because AI is an intellectual property in itself what creates further intellectual property. This could collide with data-protection and property rules as well. The problems are similar in the field of liability. We can use different existing forms of liability in the case when AI or AI led robotics cause damages, but it is unsure that the result complies with economical and developmental interests.

Keywords: artificial intelligence, intellectual property, liability, robotics

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2135 Working Towards More Sustainable Food Waste: A Circularity Perspective

Authors: Rocío González-Sánchez, Sara Alonso-Muñoz

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Food waste implies an inefficient management of the final stages in the food supply chain. Referring to Sustainable Development Goals (SDGs) by United Nations, the SDG 12.3 proposes to halve per capita food waste at the retail and consumer level and to reduce food losses. In the linear system, food waste is disposed and, to a lesser extent, recovery or reused after consumption. With the negative effect on stocks, the current food consumption system is based on ‘produce, take and dispose’ which put huge pressure on raw materials and energy resources. Therefore, greater focus on the circular management of food waste will mitigate the environmental, economic, and social impact, following a Triple Bottom Line (TBL) approach and consequently the SDGs fulfilment. A mixed methodology is used. A total sample of 311 publications from Web of Science database were retrieved. Firstly, it is performed a bibliometric analysis by SciMat and VOSviewer software to visualise scientific maps about co-occurrence analysis of keywords and co-citation analysis of journals. This allows for the understanding of the knowledge structure about this field, and to detect research issues. Secondly, a systematic literature review is conducted regarding the most influential articles in years 2020 and 2021, coinciding with the most representative period under study. Thirdly, to support the development of this field it is proposed an agenda according to the research gaps identified about circular economy and food waste management. Results reveal that the main topics are related to waste valorisation, the application of waste-to-energy circular model and the anaerobic digestion process towards fossil fuels replacement. It is underlined that the use of food as a source of clean energy is receiving greater attention in the literature. There is a lack of studies about stakeholders’ awareness and training. In addition, available data would facilitate the implementation of circular principles for food waste recovery, management, and valorisation. The research agenda suggests that circularity networks with suppliers and customers need to be deepened. Technological tools for the implementation of sustainable business models, and greater emphasis on social aspects through educational campaigns are also required. This paper contributes on the application of circularity to food waste management by abandoning inefficient linear models. Shedding light about trending topics in the field guiding to scholars for future research opportunities.

Keywords: bibliometric analysis, circular economy, food waste management, future research lines

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2134 Status of Participative Governance Practices in Higher Education: Implications for Stakeholders' Transformative Role-Assumption

Authors: Endalew Fufa Kufi

Abstract:

The research investigated the role of stakeholders such as students, teachers and administrators in the practices of good governance in higher education by looking into the special contributions of top-officials, teachers and students in ensuring workable ties and productive interchanges in Adama Science and Technology University. Attention was given to participation, fairness and exemplariness as key indicators of good governance. The target university was chosen for its familiarity for the researcher to get dependable data, access to respondent and management of the processing of data. Descriptive survey design was used for the purpose of describing concerned roles the stakeholders in the university governance in order to reflect on the nature of participation of the practices. Centres of the research were administration where supportive groups such as central administrators and underlying service-givers had parts and academia where teachers and students were target. Generally, 60 teachers, 40 students and 15 administrative officers were referents. Data were collected in the form of self-report through open-ended questionnaires. The findings indicated that, while vertical interchanges in terms of academic and administrative routines were had normal flow on top-down basis, planned practices of stakeholders in decision-making and reasonably communicating roles and changes in decisions with top-officials were not efficiently practiced. Moreover, the practices of good modelling were not witnessed to have existed to the fullest extent. Rather, existence of a very wide gap between the academic and administrative staffs was witnessed as was reflected the case between teachers and students. The implication was such that for shortage in participative atmosphere and weaning of fairness in governance, routine practices have been there as the vicious circles of governance.

Keywords: governance, participative, stakeholders, transformative, role-assumption

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2133 3D Printing of Dual Tablets: Modified Multiple Release Profiles for Personalized Medicine

Authors: Veronika Lesáková, Silvia Slezáková, František Štěpánek

Abstract:

Additive manufacturing technologies producing drug dosage forms aimed at personalized medicine applications are promising strategies with several advantages over the conventional production methods. One of the emerging technologies is 3D printing which reduces manufacturing steps and thus allows a significant drop in expenses. A decrease in material consumption is also a highly impactful benefit as the tested drugs are frequently expensive substances. In addition, 3D printed dosage forms enable increased patient compliance and prevent misdosing as the dosage forms are carefully designed according to the patient’s needs. The incorporation of multiple drugs into a single dosage form further increases the degree of personalization. Our research focuses on the development of 3D printed tablets incorporating multiple drugs (candesartan, losartan) and thermoplastic polymers (e.g., KlucelTM HPC EF). The filaments, an essential feed material for 3D printing,wereproduced via hot-melt extrusion. Subsequently, the extruded filaments of various formulations were 3D printed into tablets using an FDM 3D printer. Then, we have assessed the influence of the internal structure of 3D printed tablets and formulation on dissolution behaviour by obtaining the dissolution profiles of drugs present in the 3D printed tablets. In conclusion, we have developed tablets containing multiple drugs providing modified release profiles. The 3D printing experiments demonstrate the high tunability of 3D printing as each tablet compartment is constructed with a different formulation. Overall, the results suggest that the 3D printing technology is a promising manufacturing approach to dual tablet preparation for personalized medicine.

Keywords: 3D printing, drug delivery, hot-melt extrusion, dissolution kinetics

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2132 The Fracture Resistance of Zirconia Based Dental Crowns from Cyclic Loading: A Function of Relative Wear Depth

Authors: T. Qasim, B. El Masoud, D. Ailabouni

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This in vitro study focused on investigating the fatigue resistance of veneered zirconia molar crowns with different veneering ceramic thicknesses, simulating the relative wear depths under simulated cyclic loading. A mandibular first molar was prepared and then scanned using computer-aided design/computer-aided manufacturing (CAD/CAM) technology to fabricate 32 zirconia copings of uniform 0.5 mm thickness. The manufactured copings then veneered with 1.5 mm, 1.0 mm, 0.5 mm, and 0.0 mm representing 0%, 33%, 66%, and 100% relative wear of a normal ceramic thickness of 1.5 mm. All samples were thermally aged to 6000 thermo-cycles for 2 minutes with distilled water between 5 ˚C and 55 ˚C. The samples subjected to cyclic fatigue and fracture testing using SD Mechatronik chewing simulator. These samples are loaded up to 1.25x10⁶ cycles or until they fail. During fatigue, testing, extensive cracks were observed in samples with 0.5 mm veneering layer thickness. Veneering layer thickness 1.5-mm group and 1.0-mm group were not different in terms of resisting loads necessary to cause an initial crack or final failure. All ceramic zirconia-based crown restorations with varying occlusal veneering layer thicknesses appeared to be fatigue resistant. Fracture load measurement for all tested groups before and after fatigue loading exceeded the clinical chewing forces in the posterior region. In general, the fracture loads increased after fatigue loading and with the increase in the thickness of the occlusal layering ceramic.

Keywords: all ceramic, cyclic loading, chewing simulator, dental crowns, relative wear, thermally ageing

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2131 Polarisation in Latin America: Examining the Role of Social Media in Ideological Positioning Based on 2018 Census Data

Authors: Sarah Ledoux

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This paper analyses the quantitative effects of political content consumption in social media platforms on self-reported ideological preference across the Latin American region. Initially praising the democratic potential of the internet and its social networking websites, digital politics scholars have transitioned their discourse to warning against the undemocratic side-effects it cultivates, such as hate speech, filter bubbles, and ideological polarisation. Holding technology solely responsible for political trends worldwide is an oversimplification of the factors influencing social change. Nonetheless, widespread use of social media in new democracies raises questions on the reproduction of recent trends that have been observed in the US and Western Europe. Through the analysis of ordered logistic regressions on data from the 2018 AmericasBarometer survey, this study examines the extent to which the relationship between the consumption of political content on social media is related to ideological polarisation in Latin America. The findings indicate that there is a close link between consumption of political information on social media, specifically on Facebook and WhatsApp, and ideological positioning on the extremes of the political left- and right-wings. This relation holds when controlling for individual-level demographic and attitudinal factors, as well as country-level effects. These results demonstrate with empirical evidence that viewing political content on social media has a significant positive effect on the likelihood that citizens position themselves on the extreme ends of the left-right ideological spectrum and implies that political polarisation is a phenomenon that accompanies politically driven social media use.

Keywords: Latin America, polarisation, political consumption, political ideology, social media, survey

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2130 Curriculum Check in Industrial Design, Based on Knowledge Management in Iran Universities

Authors: Maryam Mostafaee, Hassan Sadeghi Naeini, Sara Mostowfi

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Today’s Knowledge management (KM), plays an important role in organizations. Basically, knowledge management is in the relation of using it for taking advantage of work forces in an organization for forwarding the goals and demand of that organization used at the most. The purpose of knowledge management is not only to manage existing documentation, information, and Data through an organization, but the most important part of KM is to control most important and key factor of those information and Data. For sure it is to chase the information needed for the employees in the right time of needed to take from genuine source for bringing out the best performance and result then in this matter the performance of organization will be at most of it. There are a lot of definitions over the objective of management released. Management is the science that in force the accurate knowledge with repeating to the organization to shape it and take full advantages for reaching goals and targets in the organization to be used by employees and users, but the definition of Knowledge based on Kalinz dictionary is: Facts, emotions or experiences known by man or group of people is ‘ knowledge ‘: Based on the Merriam Webster Dictionary: the act or skill of controlling and making decision about a business, department, sport team, etc, based on the Oxford Dictionary: Efficient handling of information and resources within a commercial organization, and based on the Oxford Dictionary: The art or process of designing manufactured products: the scale is a beautiful work of industrial design. When knowledge management performed executive in universities, discovery and create a new knowledge be facilitated. Make procedures between different units for knowledge exchange. College's officials and employees understand the importance of knowledge for University's success and will make more efforts to prevent the errors. In this strategy, is explored factors and affective trends and manage of it in University. In this research, Iranian universities for a time being analyzed that over usage of knowledge management, how they are behaving and having understood this matter: 1. Discovery of knowledge management in Iranian Universities, 2. Transferring exciting knowledge between faculties and unites, 3. Participate of employees for getting and using and transferring knowledge, 4.The accessibility of valid sources, 5. Researching over factors and correct processes in the university. We are pointing in some examples that we have already analyzed which is: -Enabling better and faster decision-making, -Making it easy to find relevant information and resources, -Reusing ideas, documents, and expertise, -Avoiding redundant effort. Consequence: It is found that effectiveness of knowledge management in the Industrial design field is low. Based on filled checklist by Education officials and professors in universities, and coefficient of effectiveness Calculate, knowledge management could not get the right place.

Keywords: knowledge management, industrial design, educational curriculum, learning performance

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2129 Application of Electro-Optical Hybrid Cables in Horizontal Well Production Logging

Authors: Daofan Guo, Dong Yang

Abstract:

For decades, well logging with coiled tubing has relied solely on surface data such as pump pressure, wellhead pressure, depth counter, and weight indicator readings. While this data serves the oil industry well, modern smart logging utilizes real-time downhole information, which automatically increases operational efficiency and optimizes intervention qualities. For example, downhole pressure, temperature, and depth measurement data can be transmitted through the electro-optical hybrid cable in the coiled tubing to surface operators on a real-time base. This paper mainly introduces the unique structural features and various applications of the electro-optical hybrid cables which were deployed into downhole with the help of coiled tubing technology. Fiber optic elements in the cable enable optical communications and distributed measurements, such as distributed temperature and acoustic sensing. The electrical elements provide continuous surface power for downhole tools, eliminating the limitations of traditional batteries, such as temperature, operating time, and safety concerns. The electrical elements also enable cable telemetry operation of cable tools. Both power supply and signal transmission were integrated into an electro-optical hybrid cable, and the downhole information can be captured by downhole electrical sensors and distributed optical sensing technologies, then travels up through an optical fiber to the surface, which greatly improves the accuracy of measurement data transmission.

Keywords: electro-optical hybrid cable, underground photoelectric composite cable, seismic cable, coiled tubing, real-time monitoring

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2128 Translation and Adaptation of Computer Assisted ASPIRA Smoking Prevention Program in Romania

Authors: Z. Abram, V. Nadasan, J. Balint, J. L. Ferencz

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Introduction: Online smoking prevention programs became popular in the last time. In order to extend the use of such programs, existing applications can be adapted and translated in the native languages of the target groups. It is the first time that in Romania such a software was implemented. Our goal was to provide a computer-aided intervention with attractive content targeting high school students who are familiar with information and communication technology. Material and methods: ASPIRA is the Romanian/Hungarian adapted version of a smoking prevention program created in USA. Prior to apply the questionnaire and ASPIRA online program which contains five modules that include tests, videos and interactive games, the program was tested in some IT laboratories on a group of schoolchildren and students. The pilot study questionnaires were completed considering the opinions of young people and the functionality of the software. Results: Above 90% of participants reported a good or very good impression about the ASPIRA program. Only a small minority found that the program included some parts which were too long or reported the existence of any technical problems regarding the functionality of the software. 76% of the participants had little or very little difficulty in understanding the messages presented by the English speaking characters. Only 7.5% of the participants thought that the program included content that was not appropriate for the local culture. Conclusions: The vast majority of students reported favorite impressions about ASPIRA online program. High school students and boys were more critical. Language and cultural barriers did not have the potential to reduce in a significant manner the effectiveness of the tested program.

Keywords: smoking prevention, ASPIRA online program, youth opinions, language/cultural barriers

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2127 Stimulating Young Children Social Interaction Behaviour through Computer Play Activities: The Role of Teachers and Parents Support

Authors: Mahani Razali, Nordin Mamat

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The purpose of the study is to explore how computer technology is integrated into pre-school activities and its relationship with children’s social interaction behaviour in pre-school classroom. The major question of interest in the present study is to investigate the social interaction behaviour of children when using computers in the Malaysian pre-school classroom. This research is based on three main objectives which are to identify children`s social interaction during computer play activities, teacher’s role and parent’s participation to develop children`s social interaction. This qualitative study was carried out among 25 pre-school children, three teachers and three parents as the research sample. On the other hand, parent’s support was obtained from their discussions, supervisions and communication at home. The data collection procedures involved structured observation which was to identify social interaction behaviour among pre-school children through computer play activities; as for semi-structured interviews, it was done to study the perception of the teachers and parents on the acquired social interaction behaviour among the children. Besides, documentation analysis method was used as to triangulate acquired information with observations and interviews. In this study, the qualitative data analysis was tabulated in descriptive manner with frequency and percentage format. This study primarily focused on social interaction behaviour elements among the pre-school children. Findings revealed that the children showed positive outcomes on the social interaction behaviour during their computer play. This research summarizes that teacher’s role and parent’s support can improve children`s social interaction behaviour through computer play activities. As a whole, this research highlighted the significance of computer play activities as to stimulate social interaction behavior among the pre-school children.

Keywords: early childhood, emotional development, parent support, play

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2126 The Role Support Groups Play in Decreasing Depression and PTSD in Cancer Survivors: A Literature Review

Authors: Julianne Macmullen

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Due to advances in technology and early detection and treatment of cancer, many cancer patients are surviving longer than five years post-diagnosis. Most cancer patients suffer from depression, anxiety, and post-traumatic stress disorder (PTSD) at some point during diagnosis, treatment, and survivorship. A subgroup of patients will continue to suffer from depression and PTSD and require early intervention. Support groups provide patients with the emotional and informational support they require while also giving survivors a sense of community, friendship, and purpose. This type of support is recognized by researchers to improve the quality of life while also decreasing depression and PTSD symptoms. The gaps in the literature include cultural diversity, minorities, and support groups involving cancer types other than breast cancer. Another gap in the literature includes the perceptions of cancer patients as well as longitudinal studies to determine the relationships between support groups and decreased depression and PTSD rates over time. Future research is required to fill the gaps in the literature mentioned previously. Future research is also needed to analyze the difference in age groups and different types of support groups such as professionally-led, peer-led, and online. Implications for practice involve providers assessing for the symptoms of depression and PTSD in order to offer prompt treatment and support services to those patients. In conclusion, social support by way of support groups improves the quality of life, gives survivors a sense of purpose to help others while also gaining the support they need, and reduces the rate of depressive episodes related to PTSD.

Keywords: cancer survivor, survivorship, post-traumatic stress disorder (PTSD), depression, support groups

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2125 The Impact of Formulate and Implementation Strategy for an Organization to Better Financial Consequences in Malaysian Private Hospital

Authors: Naser Zouri

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Purpose: Measures of formulate and implementation strategy shows amount of product rate-market based strategic management category such as courtesy, competence, and compliance to reach the high loyalty of financial ecosystem. Despite, it solves the market place error intention to fair trade organization. Finding: Finding shows the ability of executives’ level of management to motivate and better decision-making to solve the treatments in business organization. However, it made ideal level of each interposition policy for a hypothetical household. Methodology/design. Style of questionnaire about the data collection was selected to survey of both pilot test and real research. Also, divide of questionnaire and using of Free Scale Semiconductor`s between the finance employee was famous of this instrument. Respondent`s nominated basic on non-probability sampling such as convenience sampling to answer the questionnaire. The way of realization costs to performed the questionnaire divide among the respondent`s approximately was suitable as a spend the expenditure to reach the answer but very difficult to collect data from hospital. However, items of research survey was formed of implement strategy, environment, supply chain, employee from impact of implementation strategy on reach to better financial consequences and also formulate strategy, comprehensiveness strategic design, organization performance from impression on formulate strategy and financial consequences. Practical Implication: Dynamic capability approach of formulate and implement strategy focuses on the firm-specific processes through which firms integrate, build, or reconfigure resources valuable for making a theoretical contribution. Originality/ value of research: Going beyond the current discussion, we show that case studies have the potential to extend and refine theory. We present new light on how dynamic capabilities can benefit from case study research by discovering the qualifications that shape the development of capabilities and determining the boundary conditions of the dynamic capabilities approach. Limitation of the study :Present study also relies on survey of methodology for data collection and the response perhaps connection by financial employee was difficult to responds the question because of limitation work place.

Keywords: financial ecosystem, loyalty, Malaysian market error, dynamic capability approach, rate-market, optimization intelligence strategy, courtesy, competence, compliance

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2124 A Review of Protocols and Guidelines Addressing the Exposure of Occupants to Electromagnetic Field (EMF) Radiation in Buildings

Authors: Shabnam Monadizadeh, Charles Kibert, Jiaxuan Li, Janghoon Woo, Ashish Asutosh, Samira Roostaei, Maryam Kouhirostami

Abstract:

A significant share of the technology that has emerged over the past several decades produces electromagnetic field (EMF) radiation. Communications devices, household appliances, industrial equipment, and medical devices all produce EMF radiation with a variety of frequencies, strengths, and ranges. Some EMF radiation, such as Extremely Low Frequency (ELF), Radio Frequency (RF), and the ionizing range have been shown to have harmful effects on human health. Depending on the frequency and strength of the radiation, EMF radiation can have health effects at the cellular level as well as at brain, nervous, and cardiovascular levels. Health authorities have enacted regulations locally and globally to set critical values to limit the adverse effects of EMF radiation. By introducing a more comprehensive field of EMF radiation study and practice, architects and designers can design for a safer electromagnetic (EM) indoor environment, and, as building and construction specialists, will be able to monitor and reduce EM radiation. This paper identifies the nature of EMF radiation in the built environment, the various EMF radiation sources, and its human health effects. It addresses European and US regulations for EMF radiation in buildings and provides a preliminary action plan. The challenges of developing measurement protocols for the various EMF radiation frequency ranges and determining the effects of EMF radiation on building occupants are discussed. This paper argues that a mature method for measuring EMF radiation in building environments and linking these measurements to human health impacts occupant health should be developed to provide adequate safeguards for human occupants of buildings for future research.

Keywords: biological affection, electromagnetic field, building regulation, human health, healthy building, clean construction

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2123 A Study on Interaction between Traditional Culture and Modern Womenswear

Authors: Yu-Wei Chu, Marie Aja-Herrera, Denis Antoine, Mengjie Di

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The purpose of this paper is to explore the innovative perspective of the local traditional culture of garments from different continents. The relationship between the local culture, the indigenous traditional technique of textile manufacture, and modern womenswear will be investigated. This will include exploring and discussing traditional techniques to create textiles reflecting different cultures and relevant handicrafts, including the history of these different peoples and regions. However, along with the improvement of technology, the diversity of culture is usually unified into a single aesthetic element, which makes fashion lack traditional cultural layers. Local cultural awareness has been gradually emerging in womenswear in recent years with the strong sweep of globalization. The possible loss of traditional art and crafts became an awareness for different cultures, who realized the necessity to protect and preserve their individual uniqueness. Modern womenswear is one of the largest markets in the fashion and apparel marketplace. Therefore, the commonalities of traditional textiles and garments for modern womenswear will be researched. Localized traditional fabrics have some elements, such as weaving techniques and other related crafts, in common with more modern manufacturing methods. In addition, the common point of traditional clothing is the use of draping, construction, and fabric manipulation. This paper aims to explore these factors, as discussed above, and also apply, in an innovative and creative manner, some of these traditional arts and crafts to modern womenswear. The combination of textile manipulation and different construction techniques can support the development of innovative womenswear to include a diversity of aesthetics. The main contribution of the paper is to find out the solution to bring local culture into the formal womenswear market with modern aesthetics to realize the ideal of traditional culture reconstruction.

Keywords: traditional culture, modern womenswear, diversity, aesthetics

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2122 Portuguese Teachers in Bilingual Schools in Brazil: Professional Identities and Intercultural Conflicts

Authors: Antonieta Heyden Megale

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With the advent of globalization, the social, cultural and linguistic situation of the whole world has changed. In this scenario, the teaching of English, in Brazil, has become a booming business and the belief that this language is essential to a successful life is played by the media that sees it as a commodity and spares no effort to sell it. In this context, it has become evident the growth of bilingual and international schools that have English and Portuguese as languages of instruction. According to federal legislation, all schools in the country must follow the Curriculum guidelines proposed by the Ministry of Education of Brazil. It is then mandatory that, in addition to the specific foreign curriculum an international school subscribes to, it must also teach all subjects of the official minimum curriculum and these subjects have to be taught in Portuguese. It is important to emphasize that, in these schools, English is the most prestigious language. Therefore, firstly, Brazilian teachers who teach Portuguese in such contexts find themselves in a situation in which they teach in a low-status language. Secondly, because such teachers’ actions are guided by a different cultural matrix, which differs considerably from Anglo-Saxon values and beliefs, they often experience intercultural conflict in their workplace. Taking it consideration, this research, focusing on the trajectories of a specific group of Brazilian teachers of Portuguese in international and bilingual schools located in the city of São Paulo, intends to analyze how they discursively represent their own professional identities and practices. More specifically the objectives of this research are to understand, from the perspective of the investigated teachers, how they (i) rebuilt narratively their professional careers and explain the factors that led them to an international or to an immersion bilingual school; (ii) position themselves with respect to their linguistic repertoire; (iii) interpret the intercultural practices they are involved with in school and (v) position themselves by foregrounding categories to determine their membership in the group of Portuguese teachers. We have worked with these teachers’ autobiographical narratives. The autobiographical approach assumes that the stories told by teachers are systems of meaning involved in the production of identities and subjectivities in the context of power relations. The teachers' narratives were elicited by the following trigger: "I would like you to tell me how you became a teacher in a bilingual/international school and what your impressions are about your work and about the context in which it is inserted". These narratives were produced orally, recorded, and transcribed for analysis. The teachers were also invited to draw their "linguistic portraits". The theoretical concepts of positioning and the indexical cues were taken into consideration in data analysis. The narratives produced by the teachers point to intercultural conflicts related to their expectations and representations of others, which are never neutral or objective truths but discursive constructions.

Keywords: bilingual schools, identity, interculturality, narrative

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2121 Growth and Nutrient Utilization of Some Citrus Peels and Vitamin Premix as Additives in Clarias Gariepinus Diets

Authors: Eunice Oluwayemisi Adeparusi, Mary Adedolapo Ijadeyila

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The study was carried out at the Federal University of Technology, Akure, Nigeria, West Africa. Seven set of diets were prepared comprising of two sets. The first set consisted of a combination of three diets from a combination of two different citrus peels from Orange (Citrus sinesis), Tangerine (Citrus tangerina / Citrus reticulata) and Tangelo (Citrus tangelo a hybrid of Citrus reticulata and Citrus maxima) at 50:50 while the other three consisted f50:50. Diet with 100% vitamin premix served as the control. Air-dried citrus peels were added in a 40% crude protein diet for the juveniles (4.49±0.05g) Clarias gariepinus. The experiment was carried out for a period of 56 days in triplicate trials. Fish were randomly distributed into twenty-one tanks at ten fish per tanks. The feed was extruded and fed to satiation twice daily. The result shows that fish fed Tangelo and Tangerine (TGL-TGR) had the best growth response in terms of final weight, specific growth rate, feed conversion ratio and feed utilization efficiency when compared with other diets. The FCR of fish in the diet ranges from 0.93-1.62. Fish fed the mixture of Orange peel and Vitamin-mineral premix (ORG-VIT) and those on Tangelo and Vitamin-mineral premix (TGL-VIT) had higher survival rate. There were significant differences (P<0.05) in the mean final weight, weight gain and specific growth rate. The result shows that citrus peels enhance the growth performance and feed utilization of the juvenile of African mud catfish, thereby reducing the cost of fish production.

Keywords: African mud catfish, growth, citrus peels, vitamin-mineral premix, nutrient utilization, additives

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2120 Improving Health Care and Patient Safety at the ICU by Using Innovative Medical Devices and ICT Tools: Examples from Bangladesh

Authors: Mannan Mridha, Mohammad S. Islam

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Innovative medical technologies offer more effective medical care, with less risk to patient and healthcare personnel. Medical technology and devices when properly used provide better data, precise monitoring and less invasive treatments and can be more targeted and often less costly. The Intensive Care Unit (ICU) equipped with patient monitoring, respiratory and cardiac support, pain management, emergency resuscitation and life support devices is particularly prone to medical errors for various reasons. Many people in the developing countries now wonder whether their visit to hospital might harm rather than help them. This is because; clinicians in the developing countries are required to maintain an increasing workload with limited resources and absence of well-functioning safety system. A team of experts from the medical, biomedical and clinical engineering in Sweden and Bangladesh have worked together to study the incidents, adverse events at the ICU in Bangladesh. The study included both public and private hospitals to provide a better understanding for physical structure, organization and practice in operating processes of care, and the occurrence of adverse outcomes the errors, risks and accidents related to medical devices at the ICU, and to develop a ICT based support system in order to reduce hazards and errors and thus improve the quality of performance, care and cost effectiveness at the ICU. Concrete recommendations and guidelines have been made for preparing appropriate ICT related tools and methods for improving the routine for use of medical devices, reporting and analyzing of the incidents at the ICU in order to reduce the number of undetected and unsolved incidents and thus improve the patient safety.

Keywords: intensive care units, medical errors, medical devices, patient care and safety

Procedia PDF Downloads 148
2119 Acceleration-Based Motion Model for Visual Simultaneous Localization and Mapping

Authors: Daohong Yang, Xiang Zhang, Lei Li, Wanting Zhou

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Visual Simultaneous Localization and Mapping (VSLAM) is a technology that obtains information in the environment for self-positioning and mapping. It is widely used in computer vision, robotics and other fields. Many visual SLAM systems, such as OBSLAM3, employ a constant-speed motion model that provides the initial pose of the current frame to improve the speed and accuracy of feature matching. However, in actual situations, the constant velocity motion model is often difficult to be satisfied, which may lead to a large deviation between the obtained initial pose and the real value, and may lead to errors in nonlinear optimization results. Therefore, this paper proposed a motion model based on acceleration, which can be applied on most SLAM systems. In order to better describe the acceleration of the camera pose, we decoupled the pose transformation matrix, and calculated the rotation matrix and the translation vector respectively, where the rotation matrix is represented by rotation vector. We assume that, in a short period of time, the changes of rotating angular velocity and translation vector remain the same. Based on this assumption, the initial pose of the current frame is estimated. In addition, the error of constant velocity model was analyzed theoretically. Finally, we applied our proposed approach to the ORBSLAM3 system and evaluated two sets of sequences on the TUM dataset. The results showed that our proposed method had a more accurate initial pose estimation and the accuracy of ORBSLAM3 system is improved by 6.61% and 6.46% respectively on the two test sequences.

Keywords: error estimation, constant acceleration motion model, pose estimation, visual SLAM

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2118 Removal of Diesel by Soil Washing Technologies Using a Non-Ionic Surfactant

Authors: Carolina Guatemala, Josefina Barrera

Abstract:

A large number of soils highly polluted with recalcitrant hydrocarbons and the limitation of the current bioremediation methods continue being the drawback for an efficient recuperation of these under safe conditions. In this regard, soil washing by degradable surfactants is an alternative option knowing the capacity of surfactants to desorb oily organic compounds. The aim of this study was the establishment of the washing conditions of a soil polluted with diesel, using a nonionic surfactant. A soil polluted with diesel was used. This was collected near to a polluted railway station zone. The soil was dried at room temperature and sieved to a mesh size 10 for its physicochemical and biological characterization. Washing of the polluted soil was performed with surfactant solutions in a 1:5 ratio (5g of soil per 25 mL of the surfactant solution). This was carried out at 28±1 °C and 150 rpm for 72 hours. The factors tested were the Tween 80 surfactant concentration (1, 2, 5 and 10%) and the treatment time. Residual diesel concentration was determined every 24 h. The soil was of a sandy loam texture with a low concentration of organic matter (3.68%) and conductivity (0.016 dS.m- 1). The soil had a pH of 7.63 which was slightly alkaline and a Total Petroleum Hydrocarbon content (TPH) of 11,600 ± 1058.38 mg/kg. The high TPH content could explain the low microbial count of 1.1105 determined as UFC per gram of dried soil. Within the range of the surfactant concentration tested for washing the polluted soil under study, TPH removal increased proportionally with the surfactant concentration. 5080.8 ± 422.2 ppm (43.8 ± 3.64 %) was the maximal concentration of TPH removed after 72 h of contact with surfactant pollution at 10%. Despite the high percentage of hydrocarbons removed, it is assumed that a higher concentration of these could be removed if the washing process is extended or is carried out by stages. Soil washing through the use of surfactants as a desorbing agent was found to be a viable and effective technology for the rapid recovery of soils highly polluted with recalcitrant hydrocarbons.

Keywords: diesel, hydrocarbons, soil washing, tween 80

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2117 User Authentication Using Graphical Password with Sound Signature

Authors: Devi Srinivas, K. Sindhuja

Abstract:

This paper presents architecture to improve surveillance applications based on the usage of the service oriented paradigm, with smart phones as user terminals, allowing application dynamic composition and increasing the flexibility of the system. According to the result of moving object detection research on video sequences, the movement of the people is tracked using video surveillance. The moving object is identified using the image subtraction method. The background image is subtracted from the foreground image, from that the moving object is derived. So the Background subtraction algorithm and the threshold value is calculated to find the moving image by using background subtraction algorithm the moving frame is identified. Then, by the threshold value the movement of the frame is identified and tracked. Hence, the movement of the object is identified accurately. This paper deals with low-cost intelligent mobile phone-based wireless video surveillance solution using moving object recognition technology. The proposed solution can be useful in various security systems and environmental surveillance. The fundamental rule of moving object detecting is given in the paper, then, a self-adaptive background representation that can update automatically and timely to adapt to the slow and slight changes of normal surroundings is detailed. While the subtraction of the present captured image and the background reaches a certain threshold, a moving object is measured to be in the current view, and the mobile phone will automatically notify the central control unit or the user through SMS (Short Message System). The main advantage of this system is when an unknown image is captured by the system it will alert the user automatically by sending an SMS to user’s mobile.

Keywords: security, graphical password, persuasive cued click points

Procedia PDF Downloads 535
2116 Brand Preferences in Saudi Arabia: Explorative Study in Jeddah

Authors: Badr Alharbi

Abstract:

There is significant debate on the evolution of retail marketing as an economy matures. In penetrating new markets, global brands are efficient in establishing a presence and replacing less effective competitors by engaging in superior advertising, pricing and sometimes quality. However, national brands adapt over time and may either partner with global brands in distribution and services or directly compete more efficiently in the new, open market. This explorative study investigates brand preferences in Saudi Arabia. As a conservative society, which is nevertheless highly commercialised, Saudi Arabia markets could be fragmenting with consumer preferences and rejections based on country of origin, globalisation, or perhaps regionalisation. To investigate this, an online survey was distributed to Saudis in Jeddah to gather data on their preferences for travel, technology, clothes and accessories, eating out, vehicles, and influential brands. The results from 710 valid responses were that there are distinct regional and national brand preferences among the young Saudi men who contributed to the survey. Apart from a preference for Saudi food providers, airline preferences were the United Emirates, holiday preferences were Europe, study and work preferences were the United States, hotel preferences were United States-based, car preferences were Japanese, and clothing preferences were United States-based. The results were broadly in line with international research findings; however, the study participants varied from Arab research findings by describing themselves as innovative in their purchase selections, rarely loyal (exception of Apple products) and continually seeking new brand experiences. This survey contributes to an understanding of evolving Saudi consumer preferences.

Keywords: Saudi marketing, globalisation, country of origin, brand preferences

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2115 Impact of Human Resources Accounting on Employees' Performance in Organization

Authors: Hamid Saremi, Shida Hanafi

Abstract:

In an age of technology and economics, human capital has important and axial role in the organization and human resource accounting has a wide perception to key resources of organization i.e. human resources. Human resources accounting is new branch of accounting that has Short-lived and generally deals to a range of policies and measures that are related to various aspects of human resources and It gives importance to an organization's most important asset is its human resources and human resource management is the key to success in an organization and to achieve this important matter must review and evaluation of human resources data be with knowledge of accounting based on empirical studies and methods of measurement and reporting of human resources accounting information. Undoubtedly human resource management without information cannot be done and take decision and human resources accounting is practical way to inform the decision makers who are committed to harnessing human resources,, human resources accounting with applying accounting principles in the organization and is with conducting basic research on the extent of the of human resources accounting information" effect of employees' personal performance. In human resource accounting analysis and criteria and valuation of cost and manpower valuating is as the main resource in each Institute. Protection of human resources is a process that according to human resources accounting is for organization profitability. In fact, this type of accounting can be called as a major source in measurement and trends of costs and human resources valuation in each institution. What is the economic value of such assets? What is the amount of expenditures for education and training of professional individuals to value in asset account? What amount of funds spent should be considered as lost opportunity cost? In this paper, according to the literature of human resource accounting we have studied the human resources matter and its objectives and topic of the importance of human resource valuation on employee performance review and method of reporting of human resources according to different models.

Keywords: human resources, human resources, accounting, human capital, human resource management, valuation and cost of human resources, employees, performance, organization

Procedia PDF Downloads 547
2114 Comparative Parametric and Emission Characteristics of Single Cylinder Spark Ignition Engine Using Gasoline, Ethanol, and H₂O as Micro Emulsion Fuels

Authors: Ufaith Qadri, M Marouf Wani

Abstract:

In this paper, the performance and emission characteristics of a Single Cylinder Spark Ignition engine have been investigated. The research is based on micro emulsion application as fuel in a gasoline engine. We have analyzed many micro emulsion compositions in various proportions, for predicting the performance of the Spark Ignition engine. This new technology of fuel modifications is emerging very rapidly as lot of research is going on in the field of micro emulsion fuels in Compression Ignition engines, but the micro emulsion fuel used in a Gasoline engine is very rare. The use of micro emulsion as fuel in a Spark Ignition engine is virtually unexplored. So, our main goal is to see the performance and emission characteristics of micro emulsions as fuel, in Spark Ignition engines, and finding which composition is more efficient. In this research, we have used various micro emulsion fuels whose composition varies for all the three blends, and their performance and emission characteristic were predicted in AVL Boost software. Conventional Gasoline fuel 90%, 80% and 85% were blended with co-surfactant Ethanol in different compositions, and water was used as an additive for making it crystal clear transparent micro emulsion fuel, which is thermodynamically stable. By comparing the performances of engines, the power has shown similarity for micro emulsion fuel and conventional Gasoline fuel. On the other hand, Torque and BMEP shows increase for all the micro emulsion fuels. Micro emulsion fuel shows higher thermal efficiency and lower Specific Fuel Consumption for all the compositions as compared to the Gasoline fuel. Carbon monoxide and Hydro carbon emissions were also measured. The result shows that emissions decrease for all the composition of micro emulsion fuels, and proved to be the most efficient fuel both in terms of performance and emission characteristics.

Keywords: AVL Boost, emissions, microemulsions, performance, Spark Ignition (SI) engine

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2113 The Issue of Pedagogical Approaches in Higher Education: Public Universities as an Example

Authors: Majda El Moufarej

Abstract:

Higher education plays a central role in socio-economic development. However, with the wave of change mainly due to the extensive use of technology in the workplace, the rate of unemployment among graduates rises because they lack the appropriate competencies and skills currently required in professional life. This situation has led higher education institutions worldwide to reconsider their missions, strategic planning, and curricula, among other elements to redress the image of the university as expected. When it comes to practice, there are many obstacles that hinder the achievement of the expected objectives, especially in public universities with free access, as in the case of Morocco. Nevertheless, huge efforts have been made by educational managers to improve the quality of education by focusing on the issue of pedagogical approaches, where university teachers assume more responsibility to save the situation. In this paper, the focus will be placed on the issue of pedagogical approaches to be adopted, depending on the nature of the subject, the size of the class, the available equipment, the students’ level and degree of motivation. Before elaborating on this idea, it may be more insightful to begin by addressing another variable, which concerns the new role of university teachers and their qualification in pedagogical competence. Then, the discussion will revolve around five pedagogical approaches currently adopted in western universities and the focus will be exclusively placed on the one which is called “the Systematic Approach to course Design”, due to its crucial relevance in the teaching of subjects in the schools of humanities, as it can guide the teacher in the development of an explicit program for purposeful teaching and learning. The study is based on a qualitative method, and the findings will be analyzed and followed by some recommendations about how to overcome difficulties in teaching large groups, while transmitting the relevant knowledge and skills on demand in the workplace.

Keywords: higher education, public universities, pedagogical approaches, pedagogical competence

Procedia PDF Downloads 297
2112 Detection of Fuel Theft and Vehicle Position Using Third Party Monitoring Software

Authors: P. Senthilraja, C. Rukumani Khandhan, M. Palaniappan, S. L. Rama, P. Sai Sushimitha, R. Madhan, J. Vinumathi, N. Vijayarangan

Abstract:

Nowadays, the logistics achieve a vast improvement in efficient delivery of goods. The technology improvement also helps to improve its development, but still the owners of transport vehicles face problems, i.e., fuel theft in vehicles by the drivers or by an unknown person. There is no proper solution to overcome the problems. This scheme is to determine the amount of fuel that has been stolen and also to determine the position of the vehicle at a particular time using the technologies like GPS, GSM, ultrasonic fuel level sensor and numeric lock system. The ultrasonic sensor uses the ultrasonic waves to calculate the height of the tank up to which the fuel is available. Based on height it is possible to calculate the amount of fuel. The Global Positioning System (GPS) is a satellite-based navigation system. The scientific community uses GPS for its precision timing capability and position information. The GSM provides the periodic information about the fuel level. A numeric lock system has been provided for fuel tank opening lever. A password is provided to access the fuel tank lever and this is authenticated only by the driver and the owner. Once the fuel tank is opened an alert is sent to owner through a SMS including the timing details. Third party monitoring software is a user interface that updates the information automatically into the database which helps to retrieve the data as and when required. Third party monitoring software provides vehicle’s information to the owner and also shows the status of the vehicle. The techniques that are to be proposed will provide an efficient output. This project helps to overcome the theft and hence to put forth fuel economy.

Keywords: fuel theft, third party monitoring software, bioinformatics, biomedicine

Procedia PDF Downloads 389
2111 A Challenge to Acquire Serious Victims’ Locations during Acute Period of Giant Disasters

Authors: Keiko Shimazu, Yasuhiro Maida, Tetsuya Sugata, Daisuke Tamakoshi, Kenji Makabe, Haruki Suzuki

Abstract:

In this paper, we report how to acquire serious victims’ locations in the Acute Stage of Large-scale Disasters, in an Emergency Information Network System designed by us. The background of our concept is based on the Great East Japan Earthquake occurred on March 11th, 2011. Through many experiences of national crises caused by earthquakes and tsunamis, we have established advanced communication systems and advanced disaster medical response systems. However, Japan was devastated by huge tsunamis swept a vast area of Tohoku causing a complete breakdown of all the infrastructures including telecommunications. Therefore, we noticed that we need interdisciplinary collaboration between science of disaster medicine, regional administrative sociology, satellite communication technology and systems engineering experts. Communication of emergency information was limited causing a serious delay in the initial rescue and medical operation. For the emergency rescue and medical operations, the most important thing is to identify the number of casualties, their locations and status and to dispatch doctors and rescue workers from multiple organizations. In the case of the Tohoku earthquake, the dispatching mechanism and/or decision support system did not exist to allocate the appropriate number of doctors and locate disaster victims. Even though the doctors and rescue workers from multiple government organizations have their own dedicated communication system, the systems are not interoperable.

Keywords: crisis management, disaster mitigation, messing, MGRS, military grid reference system, satellite communication system

Procedia PDF Downloads 234
2110 High-Frequency Modulation of Light-Emitting Diodes for New Ultraviolet Communications

Authors: Meng-Chyi Wu, Bonn Lin, Jyun-Hao Liao, Chein-Ju Chen, Yu-Cheng Jhuang, Mau-Phon Houng, Fang-Hsing Wang, Min-Chu Liu, Cheng-Fu Yang, Cheng-Shong Hong

Abstract:

Since the use of wireless communications has become critical nowadays, the available RF spectrum has become limited. Ultraviolet (UV) communication system can alleviate the spectrum constraint making UV communication system a potential alternative to future communication demands. Also, UV links can provide faster communication rate and can be used in combination with existing RF communication links, providing new communications diversity with higher user capacity. The UV region of electromagnetic spectrum has been of interest to detector, imaging and communication technologies because the stratospheric ozone layer effectively absorbs some solar UV radiation from reaching the earth surface. The wavebands where most of UV radiation is absorbed by the ozone are commonly known as the solar blind region. By operating in UV-C band (200-280 nm) the communication system can minimize the transmission power consumption since it will have less radiation noise. UV communication uses the UV ray as the medium. Electric signal is carried on this band after being modulated and then be transmitted within the atmosphere as channel. Though the background noise of UV-C communication is very low owing to the solar-blind feature, it leads to a large propagation loss. The 370 nm UV provides a much lower propagation loss than that the UV-C does and the recent device technology for UV source on this band is more mature. The fabricated 370 nm AlGaN light-emitting diodes (LEDs) with an aperture size of 45 m exhibit a modulation bandwidth of 165 MHz at 30 mA and a high power of 7 W/cm2 at 230 A/cm2. In order to solve the problem of low power in single UV LED, a UV LED array is presented in.

Keywords: ultraviolet (UV) communication, light-emitting diodes (LEDs), modulation bandwidth, LED array, 370 nm

Procedia PDF Downloads 413
2109 Implementation of an Image Processing System Using Artificial Intelligence for the Diagnosis of Malaria Disease

Authors: Mohammed Bnebaghdad, Feriel Betouche, Malika Semmani

Abstract:

Image processing become more sophisticated over time due to technological advances, especially artificial intelligence (AI) technology. Currently, AI image processing is used in many areas, including surveillance, industry, science, and medicine. AI in medical image processing can help doctors diagnose diseases faster, with minimal mistakes, and with less effort. Among these diseases is malaria, which remains a major public health challenge in many parts of the world. It affects millions of people every year, particularly in tropical and subtropical regions. Early detection of malaria is essential to prevent serious complications and reduce the burden of the disease. In this paper, we propose and implement a scheme based on AI image processing to enhance malaria disease diagnosis through automated analysis of blood smear images. The scheme is based on the convolutional neural network (CNN) method. So, we have developed a model that classifies infected and uninfected single red cells using images available on Kaggle, as well as real blood smear images obtained from the Central Laboratory of Medical Biology EHS Laadi Flici (formerly El Kettar) in Algeria. The real images were segmented into individual cells using the watershed algorithm in order to match the images from the Kaagle dataset. The model was trained and tested, achieving an accuracy of 99% and 97% accuracy for new real images. This validates that the model performs well with new real images, although with slightly lower accuracy. Additionally, the model has been embedded in a Raspberry Pi4, and a graphical user interface (GUI) was developed to visualize the malaria diagnostic results and facilitate user interaction.

Keywords: medical image processing, malaria parasite, classification, CNN, artificial intelligence

Procedia PDF Downloads 18
2108 The Financial Impact of Covid 19 on the Hospitality Industry in New Zealand

Authors: Kay Fielden, Eelin Tan, Lan Nguyen

Abstract:

In this research project, data was gathered at a Covid 19 Conference held in June 2021 from industry leaders who discussed the impact of the global pandemic on the status of the New Zealand hospitality industry. Panel discussions on financials, human resources, health and safety, and recovery were conducted. The themes explored for the finance panel were customer demographics, hospitality sectors, financial practices, government impact, and cost of compliance. The aim was to see how the hospitality industry has responded to the global pandemic and the steps that have been taken for the industry to recover or sustain their business. The main research question for this qualitative study is: What are the factors that have impacted on finance for the hospitality industry in New Zealand due to Covid 19? For financials, literature has been gathered to study global effects, and this is being compared with the data gathered from the discussion panel through the lens of resilience theory. Resilience theory applied to the hospitality industry suggests that the challenges imposed by Covid 19 have been the catalyst for government initiatives, technical innovation, engaging local communities, and boosting confidence. Transformation arising from these ground shifts have been a move towards sustainability, wellbeing, more awareness of climate change, and community engagement. Initial findings suggest that there has been a shift in customer base that has prompted regional accommodation providers to realign offers and to become more flexible to attract and maintain this realigned customer base. Dynamic pricing structures have been required to meet changing customer demographics. Flexible staffing arrangements include sharing staff between different accommodation providers, owners with multiple properties adopting different staffing arrangements, maintaining a good working relationship with the bank, and conserving cash. Uncertain times necessitate changing revenue strategies to cope with external factors. Financial support offered by the government has cushioned the financial downturn for many in the hospitality industry, and managed isolation and quarantine (MIQ) arrangements have offered immediate financial relief for those hotels involved. However, there is concern over the long-term effects. Compliance with mandated health and safety requirements has meant that the hospitality industry has streamlined its approach to meeting those requirements and has invested in customer relations to keep paying customers informed of the health measures in place. Initial findings from this study lie within the resilience theory framework and are consistent with findings from the literature.

Keywords: global pandemic, hospitality industry, new Zealand, resilience

Procedia PDF Downloads 101
2107 Disclosure on Adherence of the King Code's Audit Committee Guidance: Cluster Analyses to Determine Strengths and Weaknesses

Authors: Philna Coetzee, Clara Msiza

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In modern society, audit committees are seen as the custodians of accountability and the conscience of management and the board. But who holds the audit committee accountable for their actions or non-actions and how do we know what they are supposed to be doing and what they are doing? The purpose of this article is to provide greater insight into the latter part of this problem, namely, determine what best practises for audit committees and the disclosure of what is the realities are. In countries where governance is well established, the roles and responsibilities of the audit committee are mostly clearly guided by legislation and/or guidance documents, with countries increasingly providing guidance on this topic. With high cost involved to adhere to governance guidelines, the public (for public organisations) and shareholders (for private organisations) expect to see the value of their ‘investment’. For audit committees, the dividends on the investment should reflect in less fraudulent activities, less corruption, higher efficiency and effectiveness, improved social and environmental impact, and increased profits, to name a few. If this is not the case (which is reflected in the number of fraudulent activities in both the private and the public sector), stakeholders have the right to ask: where was the audit committee? Therefore, the objective of this article is to contribute to the body of knowledge by comparing the adherence of audit committee to best practices guidelines as stipulated in the King Report across public listed companies, national and provincial government departments, state-owned enterprises and local municipalities. After constructs were formed, based on the literature, factor analyses were conducted to reduce the number of variables in each construct. Thereafter, cluster analyses, which is an explorative analysis technique that classifies a set of objects in such a way that objects that are more similar are grouped into the same group, were conducted. The SPSS TwoStep Clustering Component was used, being capable of handling both continuous and categorical variables. In the first step, a pre-clustering procedure clusters the objects into small sub-clusters, after which it clusters these sub-clusters into the desired number of clusters. The cluster analyses were conducted for each construct and the measure, namely the audit opinion as listed in the external audit report, were included. Analysing 228 organisations' information, the results indicate that there is a clear distinction between the four spheres of business that has been included in the analyses, indicating certain strengths and certain weaknesses within each sphere. The results may provide the overseers of audit committees’ insight into where a specific sector’s strengths and weaknesses lie. Audit committee chairs will be able to improve the areas where their audit committee is lacking behind. The strengthening of audit committees should result in an improvement of the accountability of boards, leading to less fraud and corruption.

Keywords: audit committee disclosure, cluster analyses, governance best practices, strengths and weaknesses

Procedia PDF Downloads 166