Search results for: corporate board
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1461

Search results for: corporate board

621 Risk Management in Islamic Banks: A Case Study of the Faisal Islamic Bank of Egypt

Authors: Mohamed Saad Ahmed Hussien

Abstract:

This paper discusses the risk management in Islamic banks and aims to determine the difference in the practices and methods of risk management in those banks compared to the conventional banks, and to make a case study of the biggest Islamic bank in Egypt (Faisal Islamic Bank of Egypt) to identify the most important financial risks faced and how to manage those risks. It was found that Islamic banks face two types of risks. The first type is similar to the risks in conventional banks; the second type is the additional risks which facing the Islamic banks only as a result of some Islamic modes of financing. With regard to the risk management, Islamic banks such as conventional banks applied the regulatory rules issued by the Central Banks and the Basel Committee; Islamic banks also applied the instructions and procedures issued by the Islamic Financial Services Board (IFSB). Also, Islamic banks are similar to the conventional banks in the practices and methods which they use to manage the risks. And there are some factors that may affect the risk management in Islamic banks, such as the size of the bank and the efficiency of the administration and the staff of the bank.

Keywords: conventional banks, Faisal Islamic Bank of Egypt, Islamic banks, risk management

Procedia PDF Downloads 448
620 Design, Control and Autonomous Trajectory Tracking of an Octorotor Rotorcraft

Authors: Seyed Jamal Haddadi, M. Reza Mehranpour, Roya Sadat Mortazavi, Zahra Sadat Mortazavi

Abstract:

Principal aim of this research is trajectory tracking, attitude and position control scheme in real flight mode by an Octorotor helicopter. For more stability, in this Unmanned Aerial Vehicle (UAV), number of motors is increased to eight motors which end of each arm installed two coaxial counter rotating motors. Dynamic model of this Octorotor includes of motion equation for translation and rotation. Utilized controller is proportional-integral-derivative (PID) control loop. The proposed controller is designed such that to be able to attenuate an effect of external wind disturbance and guarantee stability in this condition. The trajectory is determined by a Global Positioning System (GPS). Also an ARM CortexM4 is used as microprocessor. Electronic board of this UAV designed as able to records all of the sensors data, similar to an aircraft black box in external memory. Finally after auto landing of Octorotor, flight data is shown in MATLAB software and Experimental results of the proposed controller show the effectiveness of our approach on the Autonomous Quadrotor in real conditions.

Keywords: octorotor, design, PID controller, autonomous, trajectory tracking

Procedia PDF Downloads 289
619 The Role of Waqf Forestry for Sustainable Economic Development: A Panel Logit Analysis

Authors: Patria Yunita

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Kuznets’ environmental curve analysis suggests sacrificing economic development to reduce environmental problems. However, we hope to achieve sustainable economic development. In this case, Islamic social finance, especially that of waqf in Indonesia, can be used as a solution to bridge the problem of environmental damage to the sustainability of economic development. The Panel Logit Regression method was used to analyze the probability of increasing economic growth and the role of waqf in the environmental impact of CO₂ emissions. This study uses panel data from 33 Indonesian provinces. The data used were the National Waqf Index, Forest Area, Waqf Land Area, Growth Rate of Regional Gross Domestic Product (YoY), and CO₂ Emissions for 2018-2022. Data were obtained from the Indonesian Waqf Board, Climate World Data, the Ministry of the Environment, and the Bank of Indonesia. The results prove that CO₂ emissions have a negative effect on regional economic growth and that waqf governance in the waqf index has a positive effect on regional economic growth in 33 provinces.

Keywords: waqf, CO₂ emissions, panel logit analysis, sustainable economic development

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618 Open Source, Open Hardware Ground Truth for Visual Odometry and Simultaneous Localization and Mapping Applications

Authors: Janusz Bedkowski, Grzegorz Kisala, Michal Wlasiuk, Piotr Pokorski

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Ground-truth data is essential for VO (Visual Odometry) and SLAM (Simultaneous Localization and Mapping) quantitative evaluation using e.g. ATE (Absolute Trajectory Error) and RPE (Relative Pose Error). Many open-access data sets provide raw and ground-truth data for benchmark purposes. The issue appears when one would like to validate Visual Odometry and/or SLAM approaches on data captured using the device for which the algorithm is targeted for example mobile phone and disseminate data for other researchers. For this reason, we propose an open source, open hardware groundtruth system that provides an accurate and precise trajectory with a 3D point cloud. It is based on LiDAR Livox Mid-360 with a non-repetitive scanning pattern, on-board Raspberry Pi 4B computer, battery and software for off-line calculations (camera to LiDAR calibration, LiDAR odometry, SLAM, georeferencing). We show how this system can be used for the evaluation of various the state of the art algorithms (Stella SLAM, ORB SLAM3, DSO) in typical indoor monocular VO/SLAM.

Keywords: SLAM, ground truth, navigation, LiDAR, visual odometry, mapping

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617 Influence of Bacterial Biofilm on the Corrosive Processes in Electronic Equipment

Authors: Iryna P. Dzieciuch, Michael D. Putman

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Humidity is known to degrade Navy ship electronic equipment, especially in hot moist environments. If left untreated, it can cause significant and permanent damage. Even rigorous inspection and frequent clean-up would not prevent further equipment contamination and degradation because of the constant presence of favorable growth conditions for many microorganisms. Generally, relative humidity levels of less than 60% will inhibit corrosion in electronic equipment, but because NAVY electronics often operate in hot and humid environments, prevention via dehumidification is not always possible. Currently, there is no defined research that fully describes key mechanisms which cause electronics and its coating degradation. The corrosive action of most bacteria is mainly developed through (i) mycelium adherence to the metal plates, (ii) facilitation the formation of pitting areas, (iii) production of organic acids such as citric, iso-citric, cis-aconitic, alpha-ketoglutaric, which are corrosive to electronic equipment and its components. Our approach studies corrosive action in electronic equipment: circuit-board, wires and connections that are exposed in the humid environment that gets worse during condensation. In our new approach the technical task is built on work with the bacterial communities in public areas, bacterial genetics, bioinformatics, biostatistics and Scanning Electron Microscopy (SEM) of corroded circuit boards. Based on these methods, we collect and examine environmental samples from biofilms of the corroded and non-corroded sites, where bacterial contamination of electronic equipment, such as machine racks and shore boats, is an ongoing concern. Sample collection and sample analysis is focused on addressing the key questions identified above through the following tasks: laboratory sample processing and evaluation under scanning electron microscopy, initial sequencing and data evaluation; bioinformatics and data analysis. Preliminary results from scanning electron microscopy (SEM) have revealed that metal particulates and alloys in corroded samples consists mostly of Tin ( < 40%), Silicon ( < 4%), Sulfur ( < 1%), Aluminum ( < 2%), Magnesium ( < 2%), Copper ( < 1%), Bromine ( < 2%), Barium ( <1%) and Iron ( < 2%) elements. We have also performed X 12000 magnification of the same sites and that proved existence of undisrupted biofilm organelles and crystal structures. Non-corrosion sites have revealed high presence of copper ( < 47%); other metals remain at the comparable level as on the samples with corrosion. We have performed X 1000 magnification on the non-corroded at the sites and have documented formation of copper crystals. The next step of this study, is to perform metagenomics sequencing at all sites and to compare bacterial composition present in the environment. While copper is nontoxic to the living organisms, the process of bacterial adhesion creates acidic environment by releasing citric, iso-citric, cis-aconitic, alpha-ketoglutaric acidics, which in turn release copper ions Cu++, which that are highly toxic to the bacteria and higher order living organisms. This phenomenon, might explain natural “antibiotic” properties that are lacking in elements such as tin. To prove or deny this hypothesis we will use next - generation sequencing (NGS) methods to investigate types and growth cycles of bacteria that from bacterial biofilm the on corrosive and non-corrosive samples.

Keywords: bacteria, biofilm, circuit board, copper, corrosion, electronic equipment, organic acids, tin

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616 International College Students Understand Entrepreneurial Readiness and Business-Related Skills: A Qualitative Study

Authors: Aleksandar Chonevski

Abstract:

The free-market economy provides many opportunities for entrepreneurship or starting one’s own business, attracting many students to study business at for-profit colleges in the United States. This is also true for international students, many of whom are filled with the hope of making a better life for themselves and their families through entrepreneurial endeavors. This qualitative research showed that not all graduates business students start their own business. In investigating this phenomenon, the effectiveness of entrepreneurship curricula at international colleges needs to be examined in order to adjust, improve and reform entrepreneurship curricula. This qualitative study will explore how business skills learned in college for-profit play a role in the entrepreneurial readiness of undergraduate business students in the south Florida. Business curricula helps international students achieve goals and transform their actions to understand challenges in a corporate society. Students will be interviewed to gain information about the students’ experience with entrepreneurship curricula in a for-profit college in south Florida.

Keywords: business skills, college curriculum, entrepreneurial readiness, international students

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615 Improvement of Cross Range Resolution in Through Wall Radar Imaging Using Bilateral Backprojection

Authors: Rashmi Yadawad, Disha Narayanan, Ravi Gautam

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Through Wall Radar Imaging is gaining increasing importance now a days in the field of Defense and one of the most important criteria that forms the basis for the image quality obtained is the Cross-Range resolution of the image. In this research paper, the Bilateral Back projection algorithm has been implemented for Through Wall Radar Imaging. The sole purpose is to enhance the resolution in the cross range direction of the obtained Back projection image. Synthetic Data is generated for two targets which are placed at various locations in a room of dimensions 8 m by 6m. Two algorithms namely, simple back projection and Bilateral Back projection have been implemented, images are obtained and the obtained images are compared. Numerical simulations have been coded in MATLAB and experimental results of the two algorithms have been shown. Based on the comparison between the two images, it can be clearly seen that the ringing effect and chess board effect have been heavily reduced in the bilaterally back projected image and hence promising results are obtained giving a relatively sharper image with relatively well defined edges.

Keywords: through wall radar imaging, bilateral back projection, cross range resolution, synthetic data

Procedia PDF Downloads 329
614 Requirement Engineering Within Open Source Software Development: A Case Study

Authors: Kars Beek, Remco Groeneveld, Sjaak Brinkkemper

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Although there is much literature available on requirement documentation in traditional software development, few studies have been conducted about this topic in open source software development. While open-source software development is becoming more important, the software development processes are often not as structured as corporate software development processes. Papers show that communities, creating open-source software, often lack structure and documentation. However, most recent studies about this topic are often ten or more years old. Therefore, this research has been conducted to determine if the lack of structure and documentation in requirement engineering is currently still the situation in these communities. Three open-source products have been chosen as subjects for conducting this research. The data for this research was gathered based on interviews, observations, and analyses of feature proposals and issue tracking tools. In this paper, we present a comparison and an analysis of the different methods used for requirements documentation to understand the current practices of requirements documentation in open source software development.

Keywords: case study, open source software, open source software development, requirement elicitation, requirement engineering

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613 Should Local Governments Expect Benefits from Special Economic Zones: The Case of Poland

Authors: Radosław Pastusiak, Anna Kaźmierska, Magdalena Jasiniak

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The impact of Special Economic Zones (SEZs) has been analyzed for many years by researchers. There are lot of theoretical studies proving the SEZs importance for regional development, however, there is lack of empirical studies (and they are mainly focused on China market) that are based on available data. The theoretical studies indicate the various impacts of enterprises operating within SEZs on the economy. The article proves that, in case of Poland, locating SEZs in municipalities is an important part of increasing municipalities’ income. Therefore SEZs have a positive impact on regional development. Municipality income is understood as taxes paid by taxpayers who depend on SEZ companies’ performance. The analysis includes the Corporate Income Tax (CIT), Personal Income Tax (PIT) and real estate tax. The effects of SEZs on regional development were narrowed to a few variables that are most significant for the financial system. The analysis indicates the significant impact of SEZs on the amount of taxes influencing the municipality budget.

Keywords: special economic zone, local finance, municipal finance, government

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612 Digitalization, Supply Chain Integration and Financial Performance: Case of Tunisian Agro-industrial Sector

Authors: Rym Ghariani, Younes Boujelbene

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In contemporary times, global technological advancements, particularly those in the realm of digital technology, have emerged as pivotal instruments for enterprises in fostering viable partnerships and forging meaningful alliances with other firms. The advent of these digital innovations is poised to revolutionize nearly every facet and operation within corporate entities. The primary objective of this study is to explore the correlation between digitization, integration of supply chains, and the financial efficacy of the agro-industrial sector in Tunisia. To accomplish this, data collection employed a questionnaire as the primary research instrument. Subsequently, the research queries were addressed, and hypotheses were examined by subjecting the gathered data to principal component analysis and linear regression modeling, facilitated by the utilization of SPSS26 software. The findings revealed that digitalization within the supply chain, along with external supply chain integration, exerted discernible impacts on the financial performance of the organization.

Keywords: digitalization, supply chain integration, financial performance, Tunisian agro-industrial sector

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611 The Impact of Transformational Leadership on Individual Entrepreneurial Behavior and the Moderating Role of Hierarchy

Authors: Patrick Guggenberger

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Extant literature has highlighted the importance of individual employees in the entrepreneurial process, as they are those that come up with novel ideas and promote their implementation throughout the organization. However, research on antecedents of individual entrepreneurial behavior (IEB) is very limited. The present study takes an initial step to investigate the interplay between transformational leader behaviors of direct supervisors and employees’ ability and willingness to act entrepreneurial and sheds light on the moderating role of an individual’s hierarchical level. A theoretically derived research model is empirically tested, drawing on survey data of 450 individuals working in medium- and large-sized corporations in two countries. Findings indicate that various transformational leader behaviors have a strong positive impact on IEB, while the ability of direct supervisors to influence their followers’ entrepreneurial behavior depends strongly on their own hierarchical level. The study reveals that transformational leadership has most impact at lower hierarchical levels, where employees’ motivation to act entrepreneurial is the lowest.

Keywords: corporate entrepreneurship, hierarchy, individual entrepreneurial behavior, transformational leadership

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610 Environmental Teachers’ Perceptions about Science-Technology-Society (STS) Education

Authors: Christiana Fwenji Zumyil, Toma Maina Antip

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Environmental Science subject is currently not an independent subject taught in secondary schools in Nigeria like Biology, Agricultural Science, Chemistry, Geography and other subjects that students take final exams (West Africa Examination Council, WAEC, National Examination Council, NEC, National Board for Technical Education, NABTED)., on it but its elements/topics/contents are integrated into the curriculum of the subjects mentioned, and because of that, it becomes difficult to know what should be taught and how it should be taught. Currently, it is still difficult to implement student-centered strategies in the classroom. Through this study, we sought to diagnose the difficulties, advantages and perceptions that Environmental Teachers experience when conceiving and implementing Science-Technology-Society (STS) strategies in SS2 classes at the Secondary Education level. Four semi-structured interviews were conducted with Secondary School Environmental Teachers. Despite the difficulties found, the advantages, the motivation and the involvement of the students that this teaching perspective enables to lead the teacher to continue developing and implementing STS strategies in the classroom.

Keywords: environment, science, technology, society, science-technology-society, science education, secondary teaching

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609 Topographic Mapping of Farmland by Integration of Multiple Sensors on Board Low-Altitude Unmanned Aerial System

Authors: Mengmeng Du, Noboru Noguchi, Hiroshi Okamoto, Noriko Kobayashi

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This paper introduced a topographic mapping system with time-saving and simplicity advantages based on integration of Light Detection and Ranging (LiDAR) data and Post Processing Kinematic Global Positioning System (PPK GPS) data. This topographic mapping system used a low-altitude Unmanned Aerial Vehicle (UAV) as a platform to conduct land survey in a low-cost, efficient, and totally autonomous manner. An experiment in a small-scale sugarcane farmland was conducted in Queensland, Australia. Subsequently, we synchronized LiDAR distance measurements that were corrected by using attitude information from gyroscope with PPK GPS coordinates for generation of precision topographic maps, which could be further utilized for such applications like precise land leveling and drainage management. The results indicated that LiDAR distance measurements and PPK GPS altitude reached good accuracy of less than 0.015 m.

Keywords: land survey, light detection and ranging, post processing kinematic global positioning system, precision agriculture, topographic map, unmanned aerial vehicle

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608 Evaluation and Fault Classification for Healthcare Robot during Sit-To-Stand Performance through Center of Pressure

Authors: Tianyi Wang, Hieyong Jeong, An Guo, Yuko Ohno

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Healthcare robot for assisting sit-to-stand (STS) performance had aroused numerous research interests. To author’s best knowledge, knowledge about how evaluating healthcare robot is still unknown. Robot should be labeled as fault if users feel demanding during STS when they are assisted by robot. In this research, we aim to propose a method to evaluate sit-to-stand assist robot through center of pressure (CoP), then classify different STS performance. Experiments were executed five times with ten healthy subjects under four conditions: two self-performed STSs with chair heights of 62 cm and 43 cm, and two robot-assisted STSs with chair heights of 43 cm and robot end-effect speed of 2 s and 5 s. CoP was measured using a Wii Balance Board (WBB). Bayesian classification was utilized to classify STS performance. The results showed that faults occurred when decreased the chair height and slowed robot assist speed. Proposed method for fault classification showed high probability of classifying fault classes form others. It was concluded that faults for STS assist robot could be detected by inspecting center of pressure and be classified through proposed classification algorithm.

Keywords: center of pressure, fault classification, healthcare robot, sit-to-stand movement

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607 Development of Soft-Core System for Heart Rate and Oxygen Saturation

Authors: Caje F. Pinto, Jivan S. Parab, Gourish M. Naik

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This paper is about the development of non-invasive heart rate and oxygen saturation in human blood using Altera NIOS II soft-core processor system. In today's world, monitoring oxygen saturation and heart rate is very important in hospitals to keep track of low oxygen levels in blood. We have designed an Embedded System On Peripheral Chip (SOPC) reconfigurable system by interfacing two LED’s of different wavelengths (660 nm/940 nm) with a single photo-detector to measure the absorptions of hemoglobin species at different wavelengths. The implementation of the interface with Finger Probe and Liquid Crystal Display (LCD) was carried out using NIOS II soft-core system running on Altera NANO DE0 board having target as Cyclone IVE. This designed system is used to monitor oxygen saturation in blood and heart rate for different test subjects. The designed NIOS II processor based non-invasive heart rate and oxygen saturation was verified with another Operon Pulse oximeter for 50 measurements on 10 different subjects. It was found that the readings taken were very close to the Operon Pulse oximeter.

Keywords: heart rate, NIOS II, oxygen saturation, photoplethysmography, soft-core, SOPC

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606 Design of Regular Communication Area for Infrared Electronic-Toll-Collection Systems

Authors: Wern-Yarng Shieh, Chao Qian, Bingnan Pei

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A design of communication area for infrared electronic-toll-collection systems to provide an extended communication interval in the vehicle traveling direction and regular boundary between contiguous traffic lanes is proposed. By utilizing two typical low-cost commercial infrared LEDs with different half-intensity angles Φ1/2 = 22° and 10°, the radiation pattern of the emitter is designed to properly adjust the spatial distribution of the signal power. The aforementioned purpose can be achieved with an LED array in a three-piece structure with appropriate mounting angles. With this emitter, the influence of the mounting parameters, including the mounting height and mounting angles of the on-board unit and road-side unit, on the system performance in terms of the received signal strength and communication area are investigated. The results reveal that, for our emitter proposed in this paper, the ideal "long-and-narrow" characteristic of the communication area is very little affected by these mounting parameters. An optimum mounting configuration is also suggested.

Keywords: dedicated short-range communication (DSRC), electronic toll collection (ETC), infrared communication, intelligent transportation system (ITS), multilane free flow

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605 Embedded Acoustic Signal Processing System Using OpenMP Architecture

Authors: Abdelkader Elhanaoui, Mhamed Hadji, Rachid Skouri, Said Agounad

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In this paper, altera de1-SoC FPGA board technology is utilized as a distinguished tool for nondestructive characterization of an aluminum circular cylindrical shell of radius ratio b/a (a: outer radius; b: inner radius). The acoustic backscattered signal processing system has been developed using OpenMP architecture. The design is built in three blocks; it is implemented per functional block, in a heterogeneous Intel-Altera system running under Linux. The useful data to determine the performances of SoC FPGA is computed by the analytical method. The exploitation of SoC FPGA has lead to obtain the backscattering form function and resonance spectra. A0 and S0 modes of propagation in the tube are shown. The findings are then compared to those achieved from the Matlab simulation of analytical method. A good agreement has, therefore, been noted. Moreover, the detailed SoC FPGA-based system has shown that acoustic spectra are performed at up to 5 times faster than the Matlab implementation using almost the same data. This FPGA-based system implementation of processing algorithms is realized with a coefficient of correlation R and absolute error respectively about 0.962 and 5 10⁻⁵.

Keywords: OpenMP, signal processing system, acoustic backscattering, nondestructive characterization, thin tubes

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604 National Accreditation Board for Hospitals and Healthcare Reaccreditation, the Challenges and Advantages: A Qualitative Case Study

Authors: Narottam Puri, Gurvinder Kaur

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Background: The National Accreditation Board for Hospitals & Healthcare Providers (NABH) is India’s apex standard setting accrediting body in health care which evaluates and accredits healthcare organizations. NABH requires accredited organizations to become reaccredited every three years. It is often though that once the initial accreditation is complete, the foundation is set and reaccreditation is a much simpler process. Fortis Hospital, Shalimar Bagh, a part of the Fortis Healthcare group is a 262 bed, multi-specialty tertiary care hospital. The hospital was successfully accredited in the year 2012. On completion of its first cycle, the hospital underwent a reaccreditation assessment in the year 2015. This paper aims to gain a better understanding of the challenges that accredited hospitals face when preparing for a renewal of their accreditations. Methods: The study was conducted using a cross-sectional mixed methods approach; semi-structured interviews were conducted with senior leadership team and staff members including doctors and nurses. Documents collated by the QA team while preparing for the re-assessment like the data on quality indicators: the method of collection, analysis, trending, continual incremental improvements made over time, minutes of the meetings, amendments made to the existing policies and new policies drafted was reviewed to understand the challenges. Results: The senior leadership had a concern about the cost of accreditation and its impact on the quality of health care services considering the staff effort and time consumed it. The management was however in favor of continuing with the accreditation since it offered competitive advantage, strengthened community confidence besides better pay rates from the payors. The clinicians regarded it as an increased non-clinical workload. Doctors felt accountable within a professional framework, to themselves, the patient and family, their peers and to their profession; but not to accreditation bodies and raised concerns on how the quality indicators were measured. The departmental leaders had a positive perception of accreditation. They agreed that it ensured high standards of care and improved management of their functional areas. However, they were reluctant in sparing people for the QA activities due to staffing issues. With staff turnover, a lot of work was lost as sticky knowledge and had to be redone. Listing the continual quality improvement initiatives over the last 3 years was a challenge in itself. Conclusion: The success of any quality assurance reaccreditation program depends almost entirely on the commitment and interest of the administrators, nurses, paramedical staff, and clinicians. The leader of the Quality Movement is critical in propelling and building momentum. Leaders need to recognize skepticism and resistance and consider ways in which staff can become positively engaged. Involvement of all the functional owners is the start point towards building ownership and accountability for standards compliance. Creativity plays a very valuable role. Communication by Mail Series, WhatsApp groups, Quizzes, Events, and any and every form helps. Leaders must be able to generate interest and commitment without burdening clinical and administrative staff with an activity they neither understand nor believe in.

Keywords: NABH, reaccreditation, quality assurance, quality indicators

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603 Harmonising the Circular Economy: An Analysis of 160 Papers

Authors: M. Novak, J. Dufourmount, D. Wildi, A. Sutherland, L. Sosa, J. Zimmer, E. Szabo

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The circular economy has grounded itself amongst scholars and practitioners operating across governments and enterprises. The aim of this paper is to augment the circular economy concept by identifying common core and enabling circular business models. To this aim, we have analysed over 150 papers regarding circular activities and identified 8 clusters of business models and enablers. We have mapped and harmonised the most prominent frameworks conceptualising the circular economy. Our findings indicate that circular economy core business models include regenerative in addition to reduce, reuse and recycle activities. We further find enabling activities in design, digital technologies, knowledge development and sharing, multistakeholder collaborations, and extended corporate responsibility initiatives in various forms. We critically contrast the application of these business models across the European and African contexts. Overall, we find that seemingly varied circular economy definitions distill the same conceptual business models. We hope to contribute towards the coherence of the circular economy concept, and the continuous development of practical guidance to select and implement circular strategies.

Keywords: Circular economy, content analysis, business models, definitions, enablers, frameworks

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602 Development of a Firmware Downloader for AVR Microcontrollers for Educational Purposes

Authors: Jungho Moon, Lae Jeong Park

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This paper introduces the development of a firmware downloader for students attending microcontroller-related courses taught by the authors In the courses, AVR microcontroller experiment kits are used for programming exercise and the AVR microcontroller is programmed through a serial communication interface using a bootloader preinstalled on it. To use the bootloader, a matching firmware downloader that runs on a host computer and communicates with the bootloader is also required. When firmware downloading is completed, the serial port used for it needs to be closed. If the downloaded firmware uses serial communication, the serial port needs to be reopened in a serial terminal. As a result, the programmer of the AVR board switches from the downloader program and the serial terminal and vice versa. It is a simple task but quite a hassle to do each time new firmware needs downloading. To provide a more convenient programming environment for the courses, the authors developed a downloader program that includes a serial terminal in it. The program operates in downloader or terminal mode and the mode switching is performed automatically; therefore manual mode switching is not necessary. The feature provides a more convenient development environment by eliminating the need for manual mode switching each time firmware downloading is required.

Keywords: bootloader, firmware downloader, microcontroller, serial communication

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601 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

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600 Environmental Education Programmes in Oil Producing Indigenous Communities in Ogoniland, Nigeria

Authors: Lele Dominic Dummene

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Economic development and environmental development have been a long-lasting debate between capitalist and environmentalist. It is also seen as a debate between modernisation, globalisation at one end, and environmental justice at the other end. Our society today is moving rapidly towards development and increased industrial revolutions, and globalisation. Indigenous communities in Ogoniland are also experiencing such development due to multinationals’ exploration of crude oil in the communities. The oil exploration activities have caused environmental, socio-economic, health, and political problems in indigenous communities in Ogoniland. These issues require depth understanding from all sectors (public, government, and corporate sectors) to address them. Hence, this paper presents the types of environmental education programs used in indigenous communities in Ogoniland to address environmental issues and other problems caused by oil exploration in Ogoniland, Nigeria. These environmental education programs contributes to environmental policy creation, development of environmental curriculum, and pragmatic actions towards mitigating environmental degradation and related environmental socio-economic and political issues in indigenous communities.

Keywords: environmental education, indigenous communities, environmental problems, ogoniland

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599 Design of 900 MHz High Gain SiGe Power Amplifier with Linearity Improved Bias Circuit

Authors: Guiheng Zhang, Wei Zhang, Jun Fu, Yudong Wang

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A 900 MHz three-stage SiGe power amplifier (PA) with high power gain is presented in this paper. Volterra Series is applied to analyze nonlinearity sources of SiGe HBT device model clearly. Meanwhile, the influence of operating current to IMD3 is discussed. Then a β-helper current mirror bias circuit is applied to improve linearity, since the β-helper current mirror bias circuit can offer stable base biasing voltage. Meanwhile, it can also work as predistortion circuit when biasing voltages of three bias circuits are fine-tuned, by this way, the power gain and operating current of PA are optimized for best linearity. The three power stages which fabricated by 0.18 μm SiGe technology are bonded to the printed circuit board (PCB) to obtain impedances by Load-Pull system, then matching networks are done for best linearity with discrete passive components on PCB. The final measured three-stage PA exhibits 21.1 dBm of output power at 1 dB compression point (OP1dB) with power added efficiency (PAE) of 20.6% and 33 dB power gain under 3.3 V power supply voltage.

Keywords: high gain power amplifier, linearization bias circuit, SiGe HBT model, Volterra series

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598 Research on the Relationship between Localization Strategic Human Resource Management Practices and Firm Performance: A Comparison of Japanese Multinational Enterprise Subsidiaries in Vietnam

Authors: Nana Weng

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Firstly, based on two diamond models and Value-Rarity-Inimitability-Organization framework, this paper analyzes the Country Specific factors of and firm specific factors which influence subsidiaries’ sustainable competitive advantage. Then, according to the main content of Strategic Human Resource Management (SHRM) research that HRM strategy should fit into corporate strategy, we explained what the SHRM practices should be in the context of localization strategies within Multinational Enterprise (MNE) companies. Then we choose two Japanese MNE subsidiaries in the same industry and tested the hypothesis that localization SHRM practices positively impact on subsidiary’s sustainable competitive advantage, further positively affect firm integrated performance (both financial performance and organizational and organizational performance) lever through High Performance Work Practices (HPWPs) of local employees.

Keywords: localization SHRM, firm integrated performance, Japanese MNE subsidiaries, Vietnam

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597 Development of a Drive Cycle Based Control Strategy for the KIIRA-EV SMACK Hybrid

Authors: Richard Madanda, Paul Isaac Musasizi, Sandy Stevens Tickodri-Togboa, Doreen Orishaba, Victor Tumwine

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New vehicle concepts targeting specific geographical markets are designed to satisfy a unique set of road and load requirements. The KIIRA-EV SMACK (KES) hybrid vehicle is designed in Uganda for the East African market. The engine and generator added to the KES electric power train serve both as the range extender and the power assist. In this paper, the design consideration taken to achieve the proper management of the on-board power from the batteries and engine-generator based on the specific drive cycle are presented. To harness the fuel- efficiency benefits of the power train, a specific control philosophy operating the engine and generator at the most efficient speed- torque and speed-power regions is presented. By using a suitable model developed in MATLAB using Simulink and Stateflow, preliminary results show that the steady-state response of the vehicle for a particular hypothetical drive cycle mimicking the expected drive conditions in the city and highway traffic is sufficient.

Keywords: control strategy, drive cycle, hybrid vehicle, simulation

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596 Integrating Data Mining within a Strategic Knowledge Management Framework: A Platform for Sustainable Competitive Advantage within the Australian Minerals and Metals Mining Sector

Authors: Sanaz Moayer, Fang Huang, Scott Gardner

Abstract:

In the highly leveraged business world of today, an organisation’s success depends on how it can manage and organize its traditional and intangible assets. In the knowledge-based economy, knowledge as a valuable asset gives enduring capability to firms competing in rapidly shifting global markets. It can be argued that ability to create unique knowledge assets by configuring ICT and human capabilities, will be a defining factor for international competitive advantage in the mid-21st century. The concept of KM is recognized in the strategy literature, and increasingly by senior decision-makers (particularly in large firms which can achieve scalable benefits), as an important vehicle for stimulating innovation and organisational performance in the knowledge economy. This thinking has been evident in professional services and other knowledge intensive industries for over a decade. It highlights the importance of social capital and the value of the intellectual capital embedded in social and professional networks, complementing the traditional focus on creation of intellectual property assets. Despite the growing interest in KM within professional services there has been limited discussion in relation to multinational resource based industries such as mining and petroleum where the focus has been principally on global portfolio optimization with economies of scale, process efficiencies and cost reduction. The Australian minerals and metals mining industry, although traditionally viewed as capital intensive, employs a significant number of knowledge workers notably- engineers, geologists, highly skilled technicians, legal, finance, accounting, ICT and contracts specialists working in projects or functions, representing potential knowledge silos within the organisation. This silo effect arguably inhibits knowledge sharing and retention by disaggregating corporate memory, with increased operational and project continuity risk. It also may limit the potential for process, product, and service innovation. In this paper the strategic application of knowledge management incorporating contemporary ICT platforms and data mining practices is explored as an important enabler for knowledge discovery, reduction of risk, and retention of corporate knowledge in resource based industries. With reference to the relevant strategy, management, and information systems literature, this paper highlights possible connections (currently undergoing empirical testing), between an Strategic Knowledge Management (SKM) framework incorporating supportive Data Mining (DM) practices and competitive advantage for multinational firms operating within the Australian resource sector. We also propose based on a review of the relevant literature that more effective management of soft and hard systems knowledge is crucial for major Australian firms in all sectors seeking to improve organisational performance through the human and technological capability captured in organisational networks.

Keywords: competitive advantage, data mining, mining organisation, strategic knowledge management

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595 The Use of the Flat Field Panel for the On-Ground Calibration of Metis Coronagraph on Board of Solar Orbiter

Authors: C. Casini, V. Da Deppo, P. Zuppella, P. Chioetto, A. Slemer, F. Frassetto, M. Romoli, F. Landini, M. Pancrazzi, V. Andretta, E. Antonucci, A. Bemporad, M. Casti, Y. De Leo, M. Fabi, S. Fineschi, F. Frassati, C. Grimani, G. Jerse, P. Heinzel, K. Heerlein, A. Liberatore, E. Magli, G. Naletto, G. Nicolini, M.G. Pelizzo, P. Romano, C. Sasso, D. Spadaro, M. Stangalini, T. Straus, R. Susino, L. Teriaca, M. Uslenghi, A. Volpicelli

Abstract:

Solar Orbiter, launched on February 9th 2020, is an ESA/NASA mission conceived to study the Sun. The payload is composed of 10 instruments, among which there is the Metis coronagraph. A coronagraph aims at taking images of the solar corona: the occulter element simulates a total solar eclipse. This work presents some of the results obtained in the visible light band (580-640 nm) using a flat field panel source. The flat field panel gives a uniform illumination; consequently, it has been used during the on-ground calibration for several purposes: evaluating the response of each pixel of the detector (linearity); and characterizing the Field of View of the coronagraph. As a conclusion, a major result is the verification that the requirement for the Field of View (FoV) of Metis is fulfilled. Some investigations are in progress in order to verify that the performance measured on-ground did not change after launch.

Keywords: solar orbiter, Metis, coronagraph, flat field panel, calibration, on-ground, performance

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594 Impact of Sustainability Reporting on the Financial Performance of Deposit Money Banks: Pre-Post Analysis of Integrating Environmental, Social, and Governance Disclosure into Corporate Annual Reports

Authors: A. O. Talabi, F. M. Taib, D. J. Jalaludin

Abstract:

The influence of sustainability reporting on Deposit Money Banks (DMBs)' financial performance both before and after mandated environmental, social, and governance (ESG) disclosure is examined in this article. Using a sample size of the top six strategically important listed banks in Nigeria, the study employed the paired sample t-test to assess the pre-mandatory ESG period (2009-2015) and the post-mandatory ESG period (2016-2022). According to the findings, there was no discernible difference between the performance of DMBs in Nigeria before and after the requirement for ESG disclosure. In the pre-mandatory requirement time, sustainability reporting is a major predictor of financial metrics, but in the post-mandatory requirement period, there was no discernible change in financial performance. Market authorities ought to have unrestricted authority to impose severe fines for noncompliance and bring legal action against corporations that fail to disclose ESG. This work contributes to the literature on ESG disclosure and financial performance by considering two different periods.

Keywords: financial, performance, sustainability, reporting

Procedia PDF Downloads 112
593 The Effects of Branding on Profitability of Banks in Ghana

Authors: Evans Oteng, Clement Yeboah, Alexander Otechere-Fianko

Abstract:

In today’s economy, despite achievements and advances in the banking and financial institutions, there are challenges that will require intensive attempts on the portion of the banks in Ghana. The perceived decline in profitability of banks seems to have emanated from ineffective branding. Hence, the purpose of this quantitative descriptive-correlational study was to examine the effects of branding on the profitability of banks in Ghana. The researchers purposively sampled some 116 banks in Ghana. Self-developed Likert scale questionnaires were administered to the finance officers of the financial institutions. The results were found to be statistically significant, F (1, 114) = 4. 50, p = .036. This indicates that those banks in Ghana with good branding practices have strong marketing tools to identify and sell their products and services and, as such, have a big market share. The correlation coefficients indicate that branding has a positive correlation with profitability and are statistically significant (r=.207, p<0.05), which signifies that as branding increases, the return on equity’s profitability indicator improves and vice versa. Future researchers can consider other factors beyond branding, such as online banking. The study has significant implications for the success and competitive advantage of those banks that effective branding allows them to differentiate themselves from their competitors. A strong and unique brand identity can help a bank stand out in a crowded market, attract customers, and build customer loyalty. This can lead to increased market share and profitability. Branding influences customer perception and trust. A well-established and reputable brand can create a positive image in the minds of customers, enhancing their confidence in the bank's products and services. This can result in increased customer acquisition, customer retention and a positive impact on profitability. Banks with strong brands can leverage their reputation and customer trust to cross-sell additional products and services. When customers have confidence in the brand, they are more likely to explore and purchase other offerings from the same institution. Cross-selling can boost revenue streams and profitability. Successful branding can open up opportunities for brand extensions and diversification into new products or markets. Banks can leverage their trusted brand to introduce new financial products or expand their presence into related areas, such as insurance or investment services. This can lead to additional revenue streams and improved profitability. This study can have implications for education. Thus, increased profitability of banks due to effective branding can result in higher financial resources available for corporate social responsibility (CSR) activities. Banks may invest in educational initiatives, such as scholarships, grants, research projects, and sponsorships, to support the education sector in Ghana. Also, this study can have implications for logistics and supply chain management. Thus, strong branding can create trust and credibility among customers, leading to increased customer loyalty. This loyalty can positively impact the bank's relationships with its suppliers and logistics partners. It can result in better negotiation power, improved supplier relationships, and enhanced supply chain coordination, ultimately leading to more efficient and cost-effective logistics operations.

Keywords: branding, profitability, competitors, customer loyalty, customer retention, corporate social responsibility, cost-effective, logistics operations

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592 Investigating Students’ Acceptance Perception Level of Tablet PCs by a Variety of Variables

Authors: Baris Sezer

Abstract:

A great number of projects have been implemented by Turkey in order to integrate technologies into education. The FATİH Project is intended to integrate technology into all levels of education in Turkey. As part of the FATİH Project that is aimed to complete in 2016, it is intended to initially deliver a tablet PC to every student and teacher. We aimed to detect grade 9 students’ acceptance perception level of tablet PCs during the 2014 – 2015 school year in this study where quantitative and qualitative data collection techniques were used in combination. The study group consisted of 228 grade 9 students of high schools in Istanbul, Ankara, Zonguldak and Bursa in Turkey. Study data was obtained through the “Tablet PC Acceptance Scale” and structured interview forms. Given the results obtained from the study, the mean overall score was 70.08 (3.72 out of 5), which was derived from all the dimensions of the acceptance perception level of tablet PCs in the students’ view. Findings of the study indicate that mean scores for students’ acceptance perception level of tablet PCs did not differ by their gender and their level of use of Information and Communication Technology (ICT). Focus group interviews with students suggest that students did not effectively and actively use the tablet PCs; instead they used the interactive board during classes.

Keywords: acceptance of technology, student’s view, FATIH project, tablet PCs

Procedia PDF Downloads 281