Search results for: electronic exchange of information
12470 Investigating the Relationship Between the Auditor’s Personality Type and the Quality of Financial Reporting in Companies Listed on the Tehran Stock Exchange
Authors: Seyedmohsen Mortazavi
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The purpose of this research is to investigate the personality types of internal auditors on the quality of financial reporting in companies admitted to the Tehran Stock Exchange. Personality type is one of the issues that emphasizes the field of auditors' behavior, and this field has attracted the attention of shareholders and stock companies today, because the auditors' personality can affect the type of financial reporting and its quality. The research is applied in terms of purpose and descriptive and correlational in terms of method, and a researcher-made questionnaire was used to check the research hypotheses. The statistical population of the research is all the auditors, accountants and financial managers of the companies admitted to the Tehran Stock Exchange, and due to their large number and the uncertainty of their exact number, 384 people have been considered as a statistical sample using Morgan's table. The researcher-made questionnaire was approved by experts in the field, and then its validity and reliability were obtained using software. For the validity of the questionnaire, confirmatory factor analysis was first examined, and then using divergent and convergent validity; Fornell-Larker and cross-sectional load test of the validity of the questionnaire were confirmed; Then, the reliability of the questionnaire was examined using Cronbach's alpha and composite reliability, and the results of these two tests showed the appropriate reliability of the questionnaire. After checking the validity and reliability of the research hypotheses, PLS software was used to check the hypotheses. The results of the research showed that the personalities of internal auditors can affect the quality of financial reporting; The personalities investigated in this research include neuroticism, extroversion, flexibility, agreeableness and conscientiousness, all of these personality types can affect the quality of financial reporting.Keywords: flexibility, quality of financial reporting, agreeableness, conscientiousness
Procedia PDF Downloads 10212469 AI-Enabled Smart Contracts for Reliable Traceability in the Industry 4.0
Authors: Harris Niavis, Dimitra Politaki
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The manufacturing industry was collecting vast amounts of data for monitoring product quality thanks to the advances in the ICT sector and dedicated IoT infrastructure is deployed to track and trace the production line. However, industries have not yet managed to unleash the full potential of these data due to defective data collection methods and untrusted data storage and sharing. Blockchain is gaining increasing ground as a key technology enabler for Industry 4.0 and the smart manufacturing domain, as it enables the secure storage and exchange of data between stakeholders. On the other hand, AI techniques are more and more used to detect anomalies in batch and time-series data that enable the identification of unusual behaviors. The proposed scheme is based on smart contracts to enable automation and transparency in the data exchange, coupled with anomaly detection algorithms to enable reliable data ingestion in the system. Before sensor measurements are fed to the blockchain component and the smart contracts, the anomaly detection mechanism uniquely combines artificial intelligence models to effectively detect unusual values such as outliers and extreme deviations in data coming from them. Specifically, Autoregressive integrated moving average, Long short-term memory (LSTM) and Dense-based autoencoders, as well as Generative adversarial networks (GAN) models, are used to detect both point and collective anomalies. Towards the goal of preserving the privacy of industries' information, the smart contracts employ techniques to ensure that only anonymized pointers to the actual data are stored on the ledger while sensitive information remains off-chain. In the same spirit, blockchain technology guarantees the security of the data storage through strong cryptography as well as the integrity of the data through the decentralization of the network and the execution of the smart contracts by the majority of the blockchain network actors. The blockchain component of the Data Traceability Software is based on the Hyperledger Fabric framework, which lays the ground for the deployment of smart contracts and APIs to expose the functionality to the end-users. The results of this work demonstrate that such a system can increase the quality of the end-products and the trustworthiness of the monitoring process in the smart manufacturing domain. The proposed AI-enabled data traceability software can be employed by industries to accurately trace and verify records about quality through the entire production chain and take advantage of the multitude of monitoring records in their databases.Keywords: blockchain, data quality, industry4.0, product quality
Procedia PDF Downloads 18912468 A Framework for Information Quality in Accounting Information Systems Adoption
Authors: Wongsim Manirath
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In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future.Keywords: data quality, information quality, accounting information system, information management
Procedia PDF Downloads 46812467 Transformation of Health Communication Literacy in Information Technology during Pandemic in 2019-2022
Authors: K. Y. S. Putri, Heri Fathurahman, Yuki Surisita, Widi Sagita, Kiki Dwi Arviani
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Society needs the assistance of academics in understanding and being skilled in health communication literacy. Information technology runs very fast while health communication literacy skills in getting health communication information during the pandemic are not as fast as the development of information technology. The research question is whether there is an influence of health communication on information technology in health information during the pandemic in Indonesia. The purpose of the study is to find out the influence of health communication on information technology in health information during the pandemic in Indonesia. The concepts of health communication literacy and information technology are used this study. Previous research is in support of this study. Quantitative research methods by disseminating questionnaires in this study. The validity and reliability test of this study is positive, so it can proceed to the next statistical analysis. Descriptive results of variable health communication literacy are of positive value in all dimensions. All dimensions of information technology are of positive value. Statistical tests of the influence of health communication literacy on information technology are of great value. Discussion of both variables in the influence of health communication literacy and high-value information technology because health communication literacy has a high effect in information technology. Respondents to this study have high information technology skills. So that health communication literacy in obtaining health information during the 2019-2022 pandemic is needed. Research advice is that academics are still very much needed by the community in the development of society during the pandemic.Keywords: health information, health information needs, literacy health communication, information technology
Procedia PDF Downloads 13912466 Performance Improvement of The Nano-Composite Based Proton Exchange Membranes (PEMs)
Authors: Yusuf Yılmaz, Kevser Dincer, Derya Saygılı
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In this study, performance of PEMs was experimentally investigated. Coating on the cathode side of the PEMs fuel cells was accomplished with the spray method by using NaCaNiBO. A solution having 0,1 gr NaCaNiBO +10 mL methanol was prepared. This solution was taken out and filled into a spray. Then the cathode side of PEMs fuel cells was cladded with NaCaNiBO by using spray method. After coating, the membrane was left out to dry for 24 hours. The PEM fuel cells were mounted to the system in single, double, triple and fourfold manner in order to spot the best performance. The performance parameter considered was the power to current ratio. The best performance was found to occur at the 300th second with the power/current ratio of 3.55 Watt/Ampere and on the fourfold parallel mounting after the coating; whereas the poorest performance took place at the 210th second, power to current ratio of 0.12 Watt/Ampere and on the twofold parallel connection after the coating.Keywords: nano-composites, proton exchange membranes, performance improvement, fuel cell
Procedia PDF Downloads 37012465 Information Technology: Assessing Indian Realities Vis-à-Vis World Trade Organisation Disciplines
Authors: Saloni Khanderia
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The World Trade Organisation’s (WTO) Information Technology Agreement (ITA), was concluded at the Singapore Ministerial Conference in 1996. The ITA is considered to be one of the biggest tariff-cutting deals because it eliminates all customs-related duties on the exportation of specific categories of information technology products to the territory of any other signatory to the Agreement. Over time, innovations in the information and communication technology (ICT) sector mandated the consideration of expanding the list of products covered by the ITA, which took place in the form of ITA-II negotiations during the WTO’s Nairobi Ministerial Conference. India, which was an original Member of the ITA-I, however, decided to opt-out of the negotiations to expand the list of products covered by the agreement. Instead, it preferred to give priority to its national policy initiative, namely the ‘Make-in-India’ programme [the MiI programme], which embarks upon fostering the domestic production of, inter alia, the ICT sector. India claims to have abstained from the ITA-II negotiations by stating that the zero-tariff regime created by the ITA-I debilitated its electronics-manufacturing sectors and on the contrary resulted in an over-reliance on imported electronic inputs. The author undertakes doctrinal research to examine India’s decision to opt-out of ITA-II negotiations, against the backdrop of the MiI Programme, which endeavours to improve productivity across-the-board. This paper accordingly scrutinises the tariff-cutting strategies of India to weigh the better alternative for India. Apropos, it examines whether initiatives like the MiI programme could plausibly resuscitate the ailing domestic electronics-manufacturing sector. The author opines that the country’s present decision to opt-out of ITA-II negotiations should be perceived as a welcome step. Thus, market-oriented reforms such as the MiI Programme, which focuses on indigenous innovation to improve domestic manufacturing in the ICT sector, should instead, in the present circumstances gain priority. Consequently, the MiI Programme would aid in moulding the country’s current tariff policy in a manner that will concurrently assist the promotion and sustenance of domestic manufacturing in the IT sector.Keywords: electronics-manufacturing sector, information technology agreement, make in india programme, world trade organisation
Procedia PDF Downloads 22912464 Secure Mobile E-Business Applications
Authors: Hala A. Alrumaih
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It is widely believed that mobile device is a promising technology for lending the opportunity for the third wave of electronic commerce. Mobile devices have changed the way companies do business. Many applications are under development or being incorporated into business processes. In this day, mobile applications are a vital component of any industry strategy. One of the greatest benefits of selling merchandise and providing services on a mobile application is that it widens a company’s customer base significantly. Mobile applications are accessible to interested customers across regional and international borders in different electronic business (e-business) area. But there is a dark side to this success story. The security risks associated with mobile devices and applications are very significant. This paper introduces a broad risk analysis for the various threats, vulnerabilities, and risks in mobile e-business applications and presents some important risk mitigation approaches. It reviews and compares two different frameworks for security assurance in mobile e-business applications. Based on the comparison, the paper suggests some recommendations for applications developers and business owners in mobile e-business application development process.Keywords: e-business, mobile applications, risk mitigations, security assurance
Procedia PDF Downloads 29512463 Calculating of the Heat Exchange in a Rotating Pipe: Application to the Cooling of Turbine Blades
Authors: A. Miloud
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In this work, the results of numerical simulations of the turbulent flow with 3D heat transfer are presented for the case of two U-shaped channels and rotating rectangular section. The purpose of this investigation was to study the effect of the corrugated walls of the heated portion on the improved cooling, in particular the influence of the wavelength. The calculations were performed for a Reynolds number ranging from 10 000 to 100 000, two values of the number of rotation (Ro = 0.0 to 0.14) and a ratio of the restricted density to 0.13. In these simulations, ANSYS FLUENT code was used to solve the Reynolds equations expressing relations between different fields averaged variables over time. Model performance k-omega SST model and RSM are evaluated through a comparison of the numerical results for each model and the experimental and numerical data available. In this work, detailed average temperature predictions, the scope of the secondary flow and distributions of local Nusselt are presented. It turns out that the corrugated configuration further urges the heat exchange provided to reduce the velocity of the coolant inside the channel.Keywords: cooling blades, corrugated walls, model k-omega SST and RSM, fluent code, rotation effect
Procedia PDF Downloads 25112462 Generalization of Blom Key Predistribution Scheme
Authors: Abbas Cheraghi
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A key predistribution scheme provides one method to distribute secret ahead of time. Blom’s scheme is a symmetric threshold key exchange protocol in cryptography. The scheme was proposed by the Swedish cryptographer Rolf Blom. In this kind of scheme, trusted authority gives each user a secret key and a public identifier, which enables any two users to create independently a shared key for communicating between each other. However, if an attacker can compromise the keys of at least Known numbers of users, he can break the scheme and reconstruct every shared key. In this paper generalized Blom’s Scheme by multivariate Lagrange interpolation formula. This scheme is a form of threshold secret sharing scheme. In this new scheme, the amount of information transmitted by the trusted authority is independent of the numbers of users. In addition, this scheme is unconditionally secure against any individual user.Keywords: key predistribution, blom’s scheme, secret sharing, unconditional secure
Procedia PDF Downloads 43712461 Kitchenary Metaphors in Hindi-Urdu: A Cognitive Analysis
Authors: Bairam Khan, Premlata Vaishnava
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The ability to conceptualize one entity in terms of another allows us to communicate through metaphors. This central feature of human cognition has evolved with the development of language, and the processing of metaphors is without any conscious appraisal and is quite effortless. South Asians, like other speech communities, have been using the kitchenary [culinary] metaphor in a very simple yet interesting way and are known for bringing into new and unique constellations wherever they are. This composite feature of our language is used to communicate in a precise and compact manner and maneuvers the expression. The present study explores the role of kitchenary metaphors in the making and shaping of idioms by applying Cognitive Metaphor Theories. Drawing on examples from a corpus of adverts, print, and electronic media, the study looks at the metaphorical language used by real people in real situations. The overarching theme throughout the course is that kitchenary metaphors are powerful tools of expression in Hindi-Urdu.Keywords: cognitive metaphor theories, kitchenary metaphors, hindi-urdu print, and electronic media, grammatical structure of kitchenary metaphors of hindi-urdu
Procedia PDF Downloads 9312460 Other-Generated Disclosure: A Challenge to Privacy on Social Network Sites
Authors: Tharntip Tawnie Chutikulrungsee, Oliver Kisalay Burmeister, Maumita Bhattacharya, Dragana Calic
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Sharing on social network sites (SNSs) has rapidly emerged as a new social norm and has become a global phenomenon. Billions of users reveal not only their own information (self disclosure) but also information about others (other-generated disclosure), resulting in a risk and a serious threat to either personal or informational privacy. Self-disclosure (SD) has been extensively researched in the literature, particularly regarding control of individual and existing privacy management. However, far too little attention has been paid to other-generated disclosure (OGD), especially by insiders. OGD has a strong influence on self-presentation, self-image, and electronic word of mouth (eWOM). Moreover, OGD is more credible and less likely manipulated than SD, but lacks privacy control and legal protection to some extent. This article examines OGD in depth, ranging from motivation to both online and offline impacts, based upon lived experiences from both ‘the disclosed’ and ‘the discloser’. Using purposive sampling, this phenomenological study involves an online survey and in-depth interviews. The findings report the influence of peer disclosure as well as users’ strategies to mitigate privacy issues. This article also calls attention to the challenge of OGD privacy and inadequacies in the law related to privacy protection in the digital domain.Keywords: facebook, online privacy, other-generated disclosure, social networks sites (SNSs)
Procedia PDF Downloads 25112459 Nanocomposites Based Micro/Nano Electro-Mechanical Systems for Energy Harvesters and Photodetectors
Authors: Radhamanohar Aepuru, R. V. Mangalaraja
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Flexible electronic devices have drawn potential interest and provide significant new insights to develop energy conversion and storage devices such as photodetectors and nanogenerators. Recently, self-powered electronic systems have captivated huge attention for next generation MEMS/NEMS devices that can operate independently by generating built-in field without any need of external bias voltage and have wide variety of applications in telecommunication, imaging, environmental and defence sectors. The basic physical process involved in these devices are charge generation, separation, and charge flow across the electrodes. Many inorganic nanostructures have been exploring to fabricate various optoelectronic and electromechanical devices. However, the interaction of nanostructures and their excited charge carrier dynamics, photoinduced charge separation, and fast carrier mobility are yet to be studied. The proposed research is to address one such area and to realize the self-powered electronic devices. In the present work, nanocomposites of inorganic nanostructures based on ZnO, metal halide perovskites; and polyvinylidene fluoride (PVDF) based nanocomposites are realized for photodetectors and nanogenerators. The characterization of the inorganic nanostructures is carried out through steady state optical absorption and luminescence spectroscopies as well as X-ray diffraction and high-resolution transmission electron microscopy (TEM) studies. The detailed carrier dynamics is investigated using various spectroscopic techniques. The developed composite nanostructures exhibit significant optical and electrical properties, which have wide potential applications in various MEMS/NEMS devices such as photodetectors and nanogenerators.Keywords: dielectrics, nanocomposites, nanogenerators, photodetectors
Procedia PDF Downloads 12912458 Research on Energy-Related Occupant Behavior of Residential Air Conditioning Based on Zigbee Intelligent Electronic Equipment
Authors: Dawei Xia, Benyan Jiang, Yong Li
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Split-type air conditioners is widely used for indoor temperature regulation in urban residential buildings in summer in China. The energy-related occupant behavior has a great impact on building energy consumption. Obtaining the energy-related occupant behavior data of air conditioners is the research basis for the energy consumption prediction and simulation. Relying on the development of sensing and control technology, this paper selects Zigbee intelligent electronic equipment to monitor the energy-related occupant behavior of 20 households for 3 months in summer. Through analysis of data, it is found that people of different ages in the region have significant difference in the time, duration, frequency, and energy consumption of air conditioners, and form a data model of three basic energy-related occupant behavior patterns to provide an accurate simulation of energy.Keywords: occupant behavior, Zigbee, split air conditioner, energy simulation
Procedia PDF Downloads 19612457 Elaboration Development Strategy and the Analysis of Trends Shaping the Information Economy in Azerbaijan on the Basis of the Experience of Foreign Countries
Authors: Rasim M. Alguliyev, Alovsat G. Aliyev
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In the paper information on economic development trends in developed countries are analyzed. The current status of information society and economy of the country is reviewed and some recommendations are given for future development. The problems of Information Society and establishment of its innovative economy are studied. In this turn, development trends information economy in developed countries are analyzed.Keywords: information economy, ICT sector, ICT infrastructure, innovation, innovation system hi-tech products, antimonopoly policy
Procedia PDF Downloads 33812456 Logistics Information and Customer Service
Authors: Š. Čemerková, M. Wilczková
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The paper deals with the importance of information flow for providing of defined level of customer service in the firms. Setting of the criteria for the selection and implementation of logistics information system is a prerequisite for ensuring of the flow of information in firms. The decision on the selection and implementation of logistics information system is linked to the investment costs and operating costs, which are included in the total logistics costs. The article also deals with the conclusions of the research focused on the logistics information system selection in companies in the Czech Republic.Keywords: customer service, information system, logistics, research
Procedia PDF Downloads 36112455 The Vicissitudes of Monetary Policy Rates and Macro-Economic Variables in the West African Monetary Zone
Authors: Jonathan Olusegun Famoroti, Mathew Ekundayo Rotimi, Mishelle Doorasamy
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This study offers an empirical investigation into some selected macroeconomic drivers of the monetary policy rate in member countries of the West African Monetary Zone (WAMZ), considering both internal and external variables. We employed Autoregressive Distributed Lag (ARDL) to carry out the investigation between monetary policy and some macroeconomic variables in both the long-run and short-run relationship. The results suggest that the drivers of the policy rate in this zone, in the long run, include, among others, global oil price, exchange rate, inflation rate, and gross domestic product, while in the short run, federal fund rate, trade openness, exchange rate, inflation rate, and gross domestic product are core determinants of the policy rate. Therefore, in order to ensure long-run stability in the policy rate among the members’ states, these drivers should be given closer consideration so that the trajectory for effective structure can be designed and fused into the economic structure and policy frameworks accordingly.Keywords: monetary policy rate, macroeconomic variables, WAMZ, ARDL
Procedia PDF Downloads 6512454 Conceptual Model for Logistics Information System
Authors: Ana María Rojas Chaparro, Cristian Camilo Sarmiento Chaves
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Given the growing importance of logistics as a discipline for efficient management of materials flow and information, the adoption of tools that permit to create facilities in making decisions based on a global perspective of the system studied has been essential. The article shows how from a concepts-based model is possible to organize and represent in appropriate way the reality, showing accurate and timely information, features that make this kind of models an ideal component to support an information system, recognizing that information as relevant to establish particularities that allow get a better performance about the evaluated sector.Keywords: system, information, conceptual model, logistics
Procedia PDF Downloads 49612453 A Long Tail Study of eWOM Communities
Authors: M. Olmedilla, M. R. Martinez-Torres, S. L. Toral
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Electronic Word-Of-Mouth (eWOM) communities represent today an important source of information in which more and more customers base their purchasing decisions. They include thousands of reviews concerning very different products and services posted by many individuals geographically distributed all over the world. Due to their massive audience, eWOM communities can help users to find the product they are looking for even if they are less popular or rare. This is known as the long tail effect, which leads to a larger number of lower-selling niche products. This paper analyzes the long tail effect in a well-known eWOM community and defines a tool for finding niche products unavailable through conventional channels.Keywords: eWOM, online user reviews, long tail theory, product categorization, social network analysis
Procedia PDF Downloads 42112452 Proposed Terminal Device for End-to-End Secure SMS in Cellular Networks
Authors: Neetesh Saxena, Narendra S. Chaudhari
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Nowadays, SMS is a very popular mobile service and even the poor, illiterate people and those living in rural areas use SMS service very efficiently. Although many mobile operators have already started 3G and 4G services, 2G services are still being used by the people in many countries. In 2G (GSM), only encryption provided is between the MS and the BTS, there is no end-to-end encryption available. Sometimes we all need to send some confidential message to other person containing bank account number, some password, financial details, etc. Normally, a message is sent in plain text only to the recipient and it is not an acceptable standard for transmitting such important and confidential information. Authors propose an end-to-end encryption approach by proposing a terminal for sending/receiving a secure message. An asymmetric key exchange algorithm is used in order to transmit secret shared key securely to the recipient. The proposed approach with terminal device provides authentication, confidentiality, integrity and non-repudiation.Keywords: AES, DES, Diffie-Hellman, ECDH, A5, SMS
Procedia PDF Downloads 41612451 Thermal Annealing Effects on Minority Carrier Lifetime in GaInAsSb/GaSb by Means of Photothermal Defletion Technique
Authors: Souha Bouagila, Soufiene Ilahi
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Photothermal deflection technique PTD have been employed to study the impact of thermal annealing on minority carrier in GaInAsSb grown on GaSb substarte, which used as an active layer for Vertical Cavity Surface Emitting laser (VCSEL). Photothermal defelction technique is nondescructive and accurate technique for electronics parameters determination. The measure of non-radiative recombination, electronic diffusivity, surface and interface recombination are effectuated by fitting the theoretical PTD signal to the experimental ones. As a results, we have found that Non-radiative lifetime increases from 3.8 µs (± 3, 9 %) for not annealed GaInAsSb to the 7.1 µs (± 5, 7%). In fact, electronic diffusivity D increased from 60.1 (± 3.9 %) to 89.6 cm2 / s (± 2.7%) for the as grown to that annealed for 60 min respectively. We have remarked that surface recombination velocity (SRV) decreases from 7963 m / s (± 6.3%) to 1450 m / s (± 3.6).Keywords: nonradiative lifetime, mobility of minority carrier, diffusion length, Surface and interface recombination velocity.GaInAsSb active layer
Procedia PDF Downloads 6912450 Research and Implementation of Cross-domain Data Sharing System in Net-centric Environment
Authors: Xiaoqing Wang, Jianjian Zong, Li Li, Yanxing Zheng, Jinrong Tong, Mao Zhan
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With the rapid development of network and communication technology, a great deal of data has been generated in different domains of a network. These data show a trend of increasing scale and more complex structure. Therefore, an effective and flexible cross-domain data-sharing system is needed. The Cross-domain Data Sharing System(CDSS) in a net-centric environment is composed of three sub-systems. The data distribution sub-system provides data exchange service through publish-subscribe technology that supports asynchronism and multi-to-multi communication, which adapts to the needs of the dynamic and large-scale distributed computing environment. The access control sub-system adopts Attribute-Based Access Control(ABAC) technology to uniformly model various data attributes such as subject, object, permission and environment, which effectively monitors the activities of users accessing resources and ensures that legitimate users get effective access control rights within a legal time. The cross-domain access security negotiation subsystem automatically determines the access rights between different security domains in the process of interactive disclosure of digital certificates and access control policies through trust policy management and negotiation algorithms, which provides an effective means for cross-domain trust relationship establishment and access control in a distributed environment. The CDSS’s asynchronous,multi-to-multi and loosely-coupled communication features can adapt well to data exchange and sharing in dynamic, distributed and large-scale network environments. Next, we will give CDSS new features to support the mobile computing environment.Keywords: data sharing, cross-domain, data exchange, publish-subscribe
Procedia PDF Downloads 12412449 The Information-Seeking Behaviour of Kuwaiti Judges (KJs)
Authors: Essam Mansour
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The key purpose of this study is to show information-seeking behaviour of Kuwaiti Judges (KJs). Being one of the few studies about the information needs and information-seeking behaviour conducted in Arab and developing countries, this study is a pioneer one among many studies conducted in information seeking, especially with this significant group of information users. The authors tried to investigate this seeking behavior in terms of KJs' thoughts, perceptions, motivations, techniques, preferences, tools and barriers met when seeking information. The authors employed a questionnaire, with a response rate 77.2 percent. This study showed that most of KJs were likely to be older, educated and with a work experience ranged from new to old experience. There is a statistically reliable significant difference between KJs' demographic characteristics and some sources of information, such as books, encyclopedias, references and mass media. KJs were using information moderately to make a decision, to be in line with current events, to collect statistics and to make a specific/general research. The office and home were the most frequent location KJs were accessing information from. KJs' efficiency level of the English language is described to be moderately good, and a little number of them confirmed that their efficiency level of French was not bad. The assistance provided by colleagues, followed by consultants, translators, sectaries and librarians were found to be most strong types of assistance needed when seeking information. Mobile apps, followed by PCs, information networks (the Internet) and information databases were the highest technology tool used by KJs. Printed materials, followed by non-printed and audiovisual materials were the most preferred information formats KJs use. The use of languages, the recency of information and the place of information, the deficit role of the library to deliver information were at least significant barriers to KJs when seeking information.Keywords: information users, information-seeking behaviour, information needs, judges, Kuwait
Procedia PDF Downloads 30712448 The Determinants of Financial Ratio Disclosures and Quality: Evidence from an Emerging Market
Authors: Ben Kwame Agyei-Mensah
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This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange
Procedia PDF Downloads 59312447 Optimization of Platinum Utilization by Using Stochastic Modeling of Carbon-Supported Platinum Catalyst Layer of Proton Exchange Membrane Fuel Cells
Authors: Ali Akbar, Seungho Shin, Sukkee Um
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The composition of catalyst layers (CLs) plays an important role in the overall performance and cost of the proton exchange membrane fuel cells (PEMFCs). Low platinum loading, high utilization, and more durable catalyst still remain as critical challenges for PEMFCs. In this study, a three-dimensional material network model is developed to visualize the nanostructure of carbon supported platinum Pt/C and Pt/VACNT catalysts in pursuance of maximizing the catalyst utilization. The quadruple-phase randomly generated CLs domain is formulated using quasi-random stochastic Monte Carlo-based method. This unique statistical approach of four-phase (i.e., pore, ionomer, carbon, and platinum) model is closely mimic of manufacturing process of CLs. Various CLs compositions are simulated to elucidate the effect of electrons, ions, and mass transport paths on the catalyst utilization factor. Based on simulation results, the effect of key factors such as porosity, ionomer contents and Pt weight percentage in Pt/C catalyst have been investigated at the represented elementary volume (REV) scale. The results show that the relationship between ionomer content and Pt utilization is in good agreement with existing experimental calculations. Furthermore, this model is implemented on the state-of-the-art Pt/VACNT CLs. The simulation results on Pt/VACNT based CLs show exceptionally high catalyst utilization as compared to Pt/C with different composition ratios. More importantly, this study reveals that the maximum catalyst utilization depends on the distance spacing between the carbon nanotubes for Pt/VACNT. The current simulation results are expected to be utilized in the optimization of nano-structural construction and composition of Pt/C and Pt/VACNT CLs.Keywords: catalyst layer, platinum utilization, proton exchange membrane fuel cell, stochastic modeling
Procedia PDF Downloads 12112446 An Investigation of E-Government by Using GIS and Establishing E-Government in Developing Countries Case Study: Iraq
Authors: Ahmed M. Jamel
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Electronic government initiatives and public participation to them are among the indicators of today's development criteria of the countries. After consequent two wars, Iraq's current position in, for example, UN's e-government ranking is quite concerning and did not improve in recent years, either. In the preparation of this work, we are motivated with the fact that handling geographic data of the public facilities and resources are needed in most of the e-government projects. Geographical information systems (GIS) provide most common tools not only to manage spatial data but also to integrate such type of data with nonspatial attributes of the features. With this background, this paper proposes that establishing a working GIS in the health sector of Iraq would improve e-government applications. As the case study, investigating hospital locations in Erbil is chosen.Keywords: e-government, GIS, Iraq, Erbil
Procedia PDF Downloads 38912445 Effect of Nitrogen Gaseous Plasma on Cotton Fabric Dyed with Reactive Yellow105
Authors: Mohammad Mirjalili, Hamid Akbarpour
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In this work, a bleached well cotton sample was dyed with reactive yellow105 dye and subsequently, the dyed sample was exposed to the plasma condition containing Nitrogen gas at 1 and 5 minutes of plasma exposure time, respectively. The effect of plasma on surface morphology fabric was studied by Scanning Electronic Microscope (SEM). CIELab, K/S, and %R of samples (treated and untreated samples) were measured by a reflective spectrophotometer, and consequently, the experiments show that the sample dyed with Reactive yellow 105 after being washed, with the increase in the operation time of plasma, its dye fastness decreases. In addition, the increase in plasma operation time at constant pressure would increase the destructing effect on the surface morphology of samples dyed with reactive yellow105.Keywords: cotton fabric, nitrogen cold plasma, reflective spectrophotometer, scanning electronic microscope (SEM), reactive yellow105 dye
Procedia PDF Downloads 25612444 The Human Resources Management for the Temple in Northeastern Thailand
Authors: Routsukol Sunalai
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This research purpose is to study and compare the administration of Buddhist monks at northeastern Thailand. The samples used in the study are the priest in the Northeast by simple random sampling for 190 sampling. The tools used in this study is questioner were created in the 40 question items. The statistics used for data analysis were percentage, average, and standard deviation. The research found that the human resources management for the Buddhist monks as a whole is moderate. But it was found that the highest average is the policy followed by the management information. The Buddhist monks aged less than 25 years old with the overall difference was not significant. The priests who are less than 10 years in the monk experience and the priest has long held in the position for 10 years are not different in the significant level.Keywords: employee job-related outcomes, ethical institutionalization, quality of work life, stock exchange of Thailand
Procedia PDF Downloads 21012443 Dual-use UAVs in Armed Conflicts: Opportunities and Risks for Cyber and Electronic Warfare
Authors: Piret Pernik
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Based on strategic, operational, and technical analysis of the ongoing armed conflict in Ukraine, this paper will examine the opportunities and risks of using small commercial drones (dual-use unmanned aerial vehicles, UAV) for military purposes. The paper discusses the opportunities and risks in the information domain, encompassing both cyber and electromagnetic interference and attacks. The paper will draw conclusions on a possible strategic impact to the battlefield outcomes in the modern armed conflicts by the widespread use of dual-use UAVs. This article will contribute to filling the gap in the literature by examining based on empirical data cyberattacks and electromagnetic interference. Today, more than one hundred states and non-state actors possess UAVs ranging from low cost commodity models, widely are dual-use, available and affordable to anyone, to high-cost combat UAVs (UCAV) with lethal kinetic strike capabilities, which can be enhanced with Artificial Intelligence (AI) and Machine Learning (ML). Dual-use UAVs have been used by various actors for intelligence, reconnaissance, surveillance, situational awareness, geolocation, and kinetic targeting. Thus they function as force multipliers enabling kinetic and electronic warfare attacks and provide comparative and asymmetric operational and tactical advances. Some go as far as argue that automated (or semi-automated) systems can change the character of warfare, while others observe that the use of small drones has not changed the balance of power or battlefield outcomes. UAVs give considerable opportunities for commanders, for example, because they can be operated without GPS navigation, makes them less vulnerable and dependent on satellite communications. They can and have been used to conduct cyberattacks, electromagnetic interference, and kinetic attacks. However, they are highly vulnerable to those attacks themselves. So far, strategic studies, literature, and expert commentary have overlooked cybersecurity and electronic interference dimension of the use of dual use UAVs. The studies that link technical analysis of opportunities and risks with strategic battlefield outcomes is missing. It is expected that dual use commercial UAV proliferation in armed and hybrid conflicts will continue and accelerate in the future. Therefore, it is important to understand specific opportunities and risks related to the crowdsourced use of dual-use UAVs, which can have kinetic effects. Technical countermeasures to protect UAVs differ depending on a type of UAV (small, midsize, large, stealth combat), and this paper will offer a unique analysis of small UAVs both from the view of opportunities and risks for commanders and other actors in armed conflict.Keywords: dual-use technology, cyber attacks, electromagnetic warfare, case studies of cyberattacks in armed conflicts
Procedia PDF Downloads 10212442 Investigation of Information Security Incident Management Based on International Standard ISO/IEC 27002 in Educational Hospitals in 2014
Authors: Nahid Tavakoli, Asghar Ehteshami, Akbar Hassanzadeh, Fatemeh Amini
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Introduction: The Information security incident management guidelines was been developed to help hospitals to meet their information security event and incident management requirements. The purpose of this Study was to investigate on Information Security Incident Management in Isfahan’s educational hospitals in accordance to ISO/IEC 27002 standards. Methods: This was a cross-sectional study to investigate on Information Security Incident Management of educational hospitals in 2014. Based on ISO/IEC 27002 standards, two checklists were applied to check the compliance with standards on Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements. One inspector was trained to carry out the assessments in the hospitals. The data was analyzed by SPSS. Findings: In general the score of compliance Information Security Incident Management requirements in two steps; Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements was %60. There was the significant difference in various compliance levels among the hospitals (p-value12441 Preferred Service Delivery options for Female Sex Workers in the Riverine Area of lome, Togo
Authors: Gbone Akou Sophie
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Lome state in Togo is considered to have the highest HIV prevalence in Togo according to NAIIS 2023, with the prevalence of 5.5%, Female Sex Workers (FSW) are one of the most vulnerable population, and they are vital in HIV programming. They have the highest HIV prevalence compared to others such as HRM, PWID and Transgender in lome State, Togo. Evidence from Integrated Biological Behavioral Surveillance Survey shows increasing burden of HIV infection from 13.7% in 20018 to 17.2% in 2020 and now 22.9% in 2021 among Female Sex Workers (FSW). This shows their HIV prevalence has been rising over time. The vulnerability status of the FSW in the riverine areas of lome is heightened because of cultural and economic issues where there is exchange of sex for commodities with cross border traders as well as limited access to HIV prevention information. Methods:A cross sectional study which recruited 120 FSW from two Riverine LGAs of Agoe and Kpehenou LGA of Lome State using both snowballing and simple random sampling technique. While semi-structured questionnaire was used as an instrument for data collection among the 120 FSW respondents. Additional information was also elicited from 10 FSW key opinion leaders and community members through in-depth interviews (IDI). Results: 44(36%) of respondents were willing to receive regular HIV care and services as well as visit for STI check-ups at any service point. However, 47(40%) were willing to receive services at private facilities alone, 10 (8%) were willing to receive services at public facilities, 6 (5%) were willing to access services in their homes rather than in the health facility. 13 (11%) were also willing to have peers assist in getting HIV testing services. Conclusion: integrated differentiated model of care for HIV services helps improve HIV services uptake among FSW community especially in the hard- to reach riverine areas which will further lead to epidemic control. Also targeted HIV information should be designed to suit the learning needs of the hard-to reach communities like the riverine areas. More peer educators should be engaged to ensure information and other HIV services reach the riverine communities.Keywords: female sex workers ( FSW), human immuno-deficiency virus(HIV), prevanlence, service delivery
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