Search results for: refined higher order zigzag theory
25797 An Integrated Fuzzy Inference System and Technique for Order of Preference by Similarity to Ideal Solution Approach for Evaluation of Lean Healthcare Systems
Authors: Aydin M. Torkabadi, Ehsan Pourjavad
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A decade after the introduction of Lean in Saskatchewan’s public healthcare system, its effectiveness remains a controversial subject among health researchers, workers, managers, and politicians. Therefore, developing a framework to quantitatively assess the Lean achievements is significant. This study investigates the success of initiatives across Saskatchewan health regions by recognizing the Lean healthcare criteria, measuring the success levels, comparing the regions, and identifying the areas for improvements. This study proposes an integrated intelligent computing approach by applying Fuzzy Inference System (FIS) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). FIS is used as an efficient approach to assess the Lean healthcare criteria, and TOPSIS is applied for ranking the values in regards to the level of leanness. Due to the innate uncertainty in decision maker judgments on criteria, principals of the fuzzy theory are applied. Finally, FIS-TOPSIS was established as an efficient technique in determining the lean merit in healthcare systems.Keywords: lean healthcare, intelligent computing, fuzzy inference system, healthcare evaluation, technique for order of preference by similarity to ideal solution, multi-criteria decision making, MCDM
Procedia PDF Downloads 16225796 Classification of Sequential Sports Using Automata Theory
Authors: Aniket Alam, Sravya Gurram
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This paper proposes a categorization of sport that is based on the system of rules that a sport must adhere to. We focus on these systems of rules to examine how a winner is produced in different sports. The rules of a sport dictate the game play and the direction it takes. We propose to break down the game play into events. At this junction, we observe two kinds of events that constitute the game play of a sport –ones that follow sequential logic and ones that do not. Our focus is pertained to sports that are comprised of sequential events. To examine these events further, to understand how a winner emerges, we take the help of finite-state automaton from the theory of computation (Automata theory). We showcase how sequential sports are eligible to be represented as finite state machines. We depict these finite state machines as state diagrams. We examine these state diagrams to observe how a team/player reaches the final states of the sport, with a special focus on one final state –the final state which determines the winner. This exercise has been carried out for the following sports: Hurdles, Track, Shot Put, Long Jump, Bowling, Badminton, Pacman and Weightlifting (Snatch). Based on our observations of how this final state of winning is achieved, we propose a categorization of sports.Keywords: sport classification, sport modelling, ontology, automata theory
Procedia PDF Downloads 11925795 Knowledge Transfer and the Translation of Technical Texts
Authors: Ahmed Alaoui
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This paper contributes to the ongoing debate as to the relevance of translation studies to professional practitioners. It exposes the various misconceptions permeating the links between theory and practice in the translation landscape in the Arab World. It is a thesis of this paper that specialization in translation should be redefined; taking account of the fact, that specialized knowledge alone is neither crucial nor sufficient in technical translation. It should be tested against the readability of the translated text, the appropriateness of its style and the usability of its content by end-users to carry out their intended tasks. The paper also proposes a preliminary model to establish a working link between theory and practice from the perspective of professional trainers and practitioners, calling for the latter to participate in the production of knowledge in a systematic fashion. While this proposal is driven by a rather intuitive conviction, a research line is needed to specify the methodological moves to establish the mediation strategies that would relate the components in the model of knowledge transfer proposed in this paper.Keywords: knowledge transfer, misconceptions, specialized texts, translation theory, translation practice
Procedia PDF Downloads 39325794 Sensitivity Analysis in Fuzzy Linear Programming Problems
Authors: S. H. Nasseri, A. Ebrahimnejad
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Fuzzy set theory has been applied to many fields, such as operations research, control theory, and management sciences. In this paper, we consider two classes of fuzzy linear programming (FLP) problems: Fuzzy number linear programming and linear programming with trapezoidal fuzzy variables problems. We state our recently established results and develop fuzzy primal simplex algorithms for solving these problems. Finally, we give illustrative examples.Keywords: fuzzy linear programming, fuzzy numbers, duality, sensitivity analysis
Procedia PDF Downloads 56525793 Visuospatial Perspective Taking and Theory of Mind in a Clinical Approach: Development of a Task for Adults
Authors: Britt Erni, Aldara Vazquez Fernandez, Roland Maurer
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Visuospatial perspective taking (VSPT) is a process that allows to integrate spatial information from different points of view, and to transform the mental images we have of the environment to properly orient our movements and anticipate the location of landmarks during navigation. VSPT is also related to egocentric perspective transformations (imagined rotations or translations of one's point of view) and to infer the visuospatial experiences of another person (e.g. if and how another person sees objects). This process is deeply related to a wide-ranging capacity called the theory of mind (ToM), an essential cognitive function that allows us to regulate our social behaviour by attributing mental representations to individuals in order to make behavioural predictions. VSPT is often considered in the literature as the starting point of the development of the theory of mind. VSPT and ToM include several levels of knowledge that have to be assessed by specific tasks. Unfortunately, the lack of tasks assessing these functions in clinical neuropsychology leads to underestimate, in brain-damaged patients, deficits of these functions which are essential, in everyday life, to regulate our social behaviour (ToM) and to navigate in known and unknown environments (VSPT). Therefore, this study aims to create and standardize a VSPT task in order to explore the cognitive requirements of VSPT and ToM, and to specify their relationship in healthy adults and thereafter in brain-damaged patients. Two versions of a computerized VSPT task were administered to healthy participants (M = 28.18, SD = 4.8 years). In both versions the environment was a 3D representation of 10 different geometric shapes placed on a circular base. Two sets of eight pictures were generated from this: of the environment with an avatar somewhere on its periphery (locations) and of what the avatar sees from that place (views). Two types of questions were asked: a) identify the location from the view, and b) identify the view from the location. Twenty participants completed version 1 of the task and 20 completed the second version, where the views were offset by ±15° (i.e., clockwise or counterclockwise) and participants were asked to choose the closest location or the closest view. The preliminary findings revealed that version 1 is significantly easier than version 2 for accuracy (with ceiling scores for version 1). In version 2, participants responded significantly slower when they had to infer the avatar's view from the latter's location, probably because they spent more time visually exploring the different views (responses). Furthermore, men significantly performed better than women in version 1 but not in version 2. Most importantly, a sensitive task (version 2) has been created for which the participants do not seem to easily and automatically compute what someone is looking at yet which does not involve more heavily other cognitive functions. This study is further completed by including analysis on non-clinical participants with low and high degrees of schizotypy, different socio-educational status, and with a range of older adults to examine age-related and other differences in VSPT processing.Keywords: mental transformation, spatial cognition, theory of mind, visuospatial perspective taking
Procedia PDF Downloads 20325792 A Framework on the Critical Success Factors of E-Learning Implementation in Higher Education: A Review of the Literature
Authors: Sujit K. Basak, Marguerite Wotto, Paul Bélanger
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This paper presents a conceptual framework on the critical success factors of e-learning implementation in higher education, derived from an in-depth survey of literature review. The aim of this study was achieved by identifying critical success factors that affect for the successful implementation of e-learning. The findings help to articulate issues that are related to e-learning implementation in both formal and non-formal higher education and in this way contribute to the development of programs designed to address the relevant issues.Keywords: critical success factors, e-learning, higher education, life-long learning
Procedia PDF Downloads 36225791 Fuzzy Total Factor Productivity by Credibility Theory
Authors: Shivi Agarwal, Trilok Mathur
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This paper proposes the method to measure the total factor productivity (TFP) change by credibility theory for fuzzy input and output variables. Total factor productivity change has been widely studied with crisp input and output variables, however, in some cases, input and output data of decision-making units (DMUs) can be measured with uncertainty. These data can be represented as linguistic variable characterized by fuzzy numbers. Malmquist productivity index (MPI) is widely used to estimate the TFP change by calculating the total factor productivity of a DMU for different time periods using data envelopment analysis (DEA). The fuzzy DEA (FDEA) model is solved using the credibility theory. The results of FDEA is used to measure the TFP change for fuzzy input and output variables. Finally, numerical examples are presented to illustrate the proposed method to measure the TFP change input and output variables. The suggested methodology can be utilized for performance evaluation of DMUs and help to assess the level of integration. The methodology can also apply to rank the DMUs and can find out the DMUs that are lagging behind and make recommendations as to how they can improve their performance to bring them at par with other DMUs.Keywords: chance-constrained programming, credibility theory, data envelopment analysis, fuzzy data, Malmquist productivity index
Procedia PDF Downloads 36525790 Residents' Incomes in Local Government Unit as the Major Determinant of Local Budget Transparency in Croatia: Panel Data Analysis
Authors: Katarina Ott, Velibor Mačkić, Mihaela Bronić, Branko Stanić
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The determinants of national budget transparency have been widely discussed in the literature, while research on determinants of local budget transparency are scarce and empirically inconclusive, particularly in the new, fiscally centralised, EU member states. To fill the gap, we combine two strands of the literature: that concerned with public administration and public finance, shedding light on the economic and financial determinants of local budget transparency, and that on the political economy of transparency (principal agent theory), covering the relationships among politicians and between politicians and voters. Our main hypothesis states that variables describing residents’ capacity have a greater impact on local budget transparency than variables indicating the institutional capacity of local government units (LGUs). Additional subhypotheses test the impact of each variable analysed on local budget transparency. We address the determinants of local budget transparency in Croatia, measured by the number of key local budget documents published on the LGUs’ websites. By using a data set of 128 cities and 428 municipalities over the 2015-2017 period and by applying panel data analysis based on Poisson and negative binomial distribution, we test our main hypothesis and sub-hypotheses empirically. We measure different characteristics of institutional and residents’ capacity for each LGU. Age, education and ideology of the mayor/municipality head, political competition indicators, number of employees, current budget revenues and direct debt per capita have been used as a measure of the institutional capacity of LGU. Residents’ capacity in each LGU has been measured through the numbers of citizens and their average age as well as by average income per capita. The most important determinant of local budget transparency is average residents' income per capita at both city and municipality level. The results are in line with most previous research results in fiscally decentralised countries. In the context of a fiscally centralised country with numerous small LGUs, most of whom have low administrative and fiscal capacity, this has a theoretical rationale in the legitimacy and principal-agent theory (opportunistic motives of the incumbent). The result is robust and significant, but because of the various other results that change between city and municipality levels (e.g. ideology and political competition), there is a need for further research (both on identifying other determinates and/or methods of analysis). Since in Croatia the fiscal capacity of a LGU depends heavily on the income of its residents, units with higher per capita incomes in many cases have also higher budget revenues allowing them to engage more employees and resources. In addition, residents’ incomes might be also positively associated with local budget transparency because of higher citizen demand for such transparency. Residents with higher incomes expect more public services and have more access to and experience in using the Internet, and will thus typically demand more budget information on the LGUs’ websites.Keywords: budget transparency, count data, Croatia, local government, political economy
Procedia PDF Downloads 18425789 The Impact of a Five-Day Basic Disaster Management Training on Disaster Risk Reduction: Case Study of Indonesia Defense University
Authors: Jazmi Adlan Bohari, I. Dewa Ketut Kerta Widana
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Education on disaster management has been made as a mainstream focus of many countries. In Indonesia, this has been emphasized with the direct order of the President of Indonesia to implement disaster education at all levels in both formal and informal education. Indonesia Defense University (IDU) executes this order through Three Pillars of Higher Education, which consists of research, education, and community service. One of them is a five-day disaster management training for 105 participants divided into three batches that consist of faculty members and graduate students. This training uses the 2018 Basic Disaster Management Training Modul issued by the Indonesia National Disaster Management Agency (BNPB). This research aims to analyze the impact of this short training on the trainee’s knowledge and understanding of basic disaster management. This study is a qualitative research with case study approach. The research shows that after five days of training, there as a significant increase in knowledge and understanding of basic disaster management experienced by the trainees with a 61,73% overall increase. The post-training data shows that 61% of the trainees have a very good understanding, 24% with good understanding, 13% with adequate understanding, and 2% with poor understanding. The result suggests that a short-time education with a structured curriculum can successfully increase the knowledge and understanding of disaster management on a basic level and can hypothetically contribute to the effort to reduce disaster risks.Keywords: disaster education, basic disaster management training, three Pillars of Higher Education, disaster risk reduction
Procedia PDF Downloads 13725788 Assignment of Legal Personality to Robots: A Premature Meditation
Authors: Solomon Okorley
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With the emergence of artificial intelligence, a proposition that has been made with increasing conviction is the need to assign legal personhood to robots. A major problem that arises when dealing with robots is the issue of liability: who do it hold liable when a robot causes harm? The suggestion to assign legal personality to robots has been made to aid in the assignment of liability. This paper contends that it is premature to assign legal personhood to robots. The paper employed the doctrinal and comparative research methodology. The paper first discusses the various theories that underpin the granting of legal personhood to juridical personalities to ascertain whether these theories can aid in the proposition to assign legal personhood to robots. These theories include fiction theory, aggregate theory, realist theory, and organism theory. Except for the aggregate theory, the fiction theory, the realist theory and the organism theory provide a good foundation to the proposal for legal personhood to be assigned to robots. The paper considers whether robots should be assigned legal personhood from a jurisprudential approach. The legal positivists assert that no metaphysical presuppositions are needed to determine who could be a legal person: the sole deciding factor is the engagement in legal relations and this prerequisite could be fulfilled by robots. However, rationalists, religionists and naturalists assert that the satisfaction of the metaphysical criteria is the basis of legal personality and since robots do not possess this feature, they cannot be assigned legal personhood. This differing perspective shows that the jurisprudential school of thought to which one belongs influences the decision whether to assign legal personhood to robots. The paper makes arguments for and against the assigning of legal personhood to robots. Assigning legal personhood to robots is necessary for the assigning of liability; and since robots are independent in their operation, they should be assigned legal personhood. However, it is argued that the degree of autonomy is insufficient. Robots do not understand legal obligations; they do not have a will of their own and the purported autonomy that they possess is an ‘imputed autonomy’. A crucial question to be asked is ‘whether it is desirable to confer legal personhood on robots’ and not ‘whether legal personhood should be assigned to robots’. This is due to the subjective nature of the responses to such a question as well as the peculiarities of countries in response to this question. The main argument in support of assigning legal personhood to robots is to aid in assigning liability. However, it is argued conferring legal personhood on robots is not the only way to deal with liability issues. Since any of the stakeholders involved with the robot system can be held liable for an accident, it is not desirable to assign legal personhood to robot. It is forecasted that in the epoch of strong artificial intelligence, granting robots legal personhood is plausible; however, in the current era, it is premature.Keywords: autonomy, legal personhood, premature, jurisprudential
Procedia PDF Downloads 6725787 Static and Dynamic Analysis of Timoshenko Microcantilever Using the Finite Element Method
Authors: Mohammad Tahmasebipour, Hosein Salarpour
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Micro cantilevers are one of the components used in the manufacture of micro-electromechanical systems. Epoxy microcantilevers have a variety of applications in the manufacture of micro-sensors and micro-actuators. In this paper, the Timoshenko Micro cantilever was statically and dynamically analyzed using the finite element method. First, all boundary conditions and initial conditions governing micro cantilevers were considered. The effect of size on the deflection, angle of rotation, natural frequencies, and mode shapes were then analyzed and evaluated under different frequencies. It was observed that an increased micro cantilever thickness reduces the deflection, rotation, and resonant frequency. A good agreement was observed between our results and those obtained by the couple stress theory, the classical theory, and the strain gradient elasticity theory.Keywords: microcantilever, microsensor; epoxy, dynamic behavior, static behavior, finite element method
Procedia PDF Downloads 41625786 Decomposition of Third-Order Discrete-Time Linear Time-Varying Systems into Its Second- and First-Order Pairs
Authors: Mohamed Hassan Abdullahi
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Decomposition is used as a synthesis tool in several physical systems. It can also be used for tearing and restructuring, which is large-scale system analysis. On the other hand, the commutativity of series-connected systems has fascinated the interest of researchers, and its advantages have been emphasized in the literature. The presentation looks into the necessary conditions for decomposing any third-order discrete-time linear time-varying system into a commutative pair of first- and second-order systems. Additional requirements are derived in the case of nonzero initial conditions. MATLAB simulations are used to verify the findings. The work is unique and is being published for the first time. It is critical from the standpoints of synthesis and/or design. Because many design techniques in engineering systems rely on tearing and reconstruction, this is the process of putting together simple components to create a finished product. Furthermore, it is demonstrated that regarding sensitivity to initial conditions, some combinations may be better than others. The results of this work can be extended for the decomposition of fourth-order discrete-time linear time-varying systems into lower-order commutative pairs, as two second-order commutative subsystems or one first-order and one third-order commutative subsystems.Keywords: commutativity, decomposition, discrete time-varying systems, systems
Procedia PDF Downloads 11025785 Experimental and Computational Analysis of Glass Fiber Reinforced Plastic Beams with Piezoelectric Fibers
Authors: Selin Kunc, Srinivas Koushik Gundimeda, John A. Gallagher, Roselita Fragoudakis
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This study investigates the behavior of Glass Fiber Reinforced Plastic (GFRP) laminated beams additionally reinforced with piezoelectric fibers. The electromechanical behavior of piezoelectric materials coupled with high strength/low weight GFRP laminated beams can have significant application in a wide range of industries. Energy scavenging through mechanical vibrations is the focus of this study, and possible applications can be seen in the automotive industry. This study examines the behavior of such composite laminates using Classical Lamination Theory (CLT) under three-point bending conditions. Fiber orientation is optimized for the desired stiffness and deflection that yield maximum energy output. Finite element models using ABAQUS/CAE are verified through experimental testing. The optimum stacking sequences examined are [0o]s, [ 0/45o]s, and [45/-45o]s. Results show the superiority of the stacking sequence [0/45o]s, providing higher strength at a lower weight, and maximum energy output. Furthermore, laminated GFRP beams additionally reinforced with piezoelectric fibers can be used under bending to not only replace metallic component while providing similar strength at a lower weight but also provide an energy output.Keywords: classical lamination theory (CLT), energy scavenging, glass fiber reinforced plastics (GFRP), piezoelectric fibers
Procedia PDF Downloads 30625784 Teachers’ Education in Brazil: A Case Study on Students’ Performance
Authors: Priscila A. M. Rodrigues
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In Brazil, higher education is usually offered in three parts of the day: in the morning, afternoon and evening. Students have to decide what part of the day they are going to study in the application process. Most of the admitted students who choose to study in the evening also work during the day, because of their financial conditions. Brazilian higher education courses in the evening were initially created to meet the demand for teacher training. These teacher-training courses are socially discredited and considered easily accessible in the country, mostly due to the fact that students who enroll for those courses come from very poor basic education. The research has analyzed the differences between the social profiles and studying conditions of students of teacher education, especially the training intended for would-be elementary education teachers. An investigation has been conducted with these undergraduate students, who were divided into a group of those who study both in the morning and in the afternoon (group 1) and a group of those who study in the evening (group 2). The hypothesis predicted that students in group 1 would perform better than students in group 2. The analysis of training and studying conditions departed from the point of view of students and their teachers. The hypothesis predicted that students in group 1 would perform better than students in group 2. The analysis of training and studying conditions departed from the point of view of students and their teachers. Data was collected from survey, qualitative interviews, field observation and reports from students. Sociological concepts of habitus, cultural capital, trajectories and strategies are essential for this study as well as the literature on quality of higher education. The research revealed that there are differences of studying conditions between group 1 and group 2, precisely when it comes to the university atmosphere, that is to say, academic support resources and enrichment activities which promote educational, cultural and social opportunities, for example conferences, events, scholarships of different types, etc. In order to counteract the effects of their poor educational performance, students who generally come from popular strata require conditions of greater dedication and investment in higher education, which most of them do not have. Despite the considerable difficulties that students in group 2 encounter in their academic experience, the university experience per se brings a gain for the lives of these students, which translates into the expansion of their capital structure – i.e. symbolic, cultural and educational capital – with repercussions on their social trajectory, especially in professional conditions.Keywords: higher education, higher education students’ performance, quality of higher education, teacher’s education
Procedia PDF Downloads 27725783 “Thou Shalt Surely Die”: A Game Theory Analysis of the Book of Genesis
Authors: Bo Kampmann Walther
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This essay examines the narratives of the Book of Genesis through the lens of game theory, a mathematical framework for analyzing strategic interactions among rational actors. By treating key figures in Genesis as players in a game, this analysis sheds light on their decisions and the resulting consequences. Focusing primarily on the story of Adam and Eve, the essay utilizes concepts such as game state, saddle point, optimal strategy, and Nash equilibrium to explore the dynamics at play and scrutinize the existence of two kinds of game rules in Genesis: one being global and post-Fall oriented, the other being local and relegated to life in the Garden. The serpent's intervention and the subsequent actions of Adam and Eve are modeled as strategic moves, revealing the complexities and shifts in the game state from harmony in Eden to a world marked by toil and mortality post-Fall.Keywords: game theory, Genesis, strategy, saddle point, nash equilibrium, New Game State
Procedia PDF Downloads 4425782 The Whole Is Greater than ‘Them’ and ‘Us’: The Effect of a Shared Workplace of Israeli-Jews and Non-Israeli Palestinians Physicians on Mutual Attitudes
Authors: Idit Miller
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This paper examines the effect of a common organizational identity on intergroup relations of Israeli-Jews and non-Israeli Palestinians medical interns who are employed together within the Israeli hospitals, while asymmetrical relationships and ongoing conflict between the two groups still exist. Using mixed theory, which included the Intergroup contact, Othering, and the Common social identity theories, the study examines the intra-organizational identities dynamic involved within the hospital department and its effects on intergroup relations. In-depth, semi-structured interviews with the Palestinian and Jews physicians were conducted. Findings show three social identity responses are being constructed during the shared employment: Them vs. Us construction, Them vs. Us deconstruction, and an 'Organizational Us' reconstruction. Despite the inequality inherent within the intergroup relations, by holding a universal identity and using a deconstruction pattern, positive emotions are demonstrated by both sides. The adoption of a shared professional super-identity is found as an essential component for fostering and maintaining positive attitudes between the parties. This finding strengthens the significance of a long-term continuous intergroup contact inside the organization and especially between two polarized groups.Keywords: common social identity theory, intergroup contact theory, inequality, intergroup conflict, othering theory
Procedia PDF Downloads 15125781 Grain Growth Behavior of High Carbon Microalloyed Steels Containing Very Low Amounts of Niobium
Authors: Huseyin Zengin, Muhammet Emre Turan, Yunus Turen, Hayrettin Ahlatci, Yavuz Sun
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This study aimed for understanding the effects of dilute Nb additions on the austenite microstructure of microalloyed steels at five different reheating temperatures from 950 °C to 1300 °C. Four microalloyed high-carbon steels having 0.8 %wt C were examined in which three of them had varying Nb concentrations from 0.005 wt% to 0.02 wt% and one of them had no Nb concentration. The quantitative metallographic techniques were used to measure the average prior austenite grain size in order to compare the grain growth pinning effects of Nb precipitates as a function of reheating temperature. Due to the higher stability of the precipitates with increasing Nb concentrations, the grain coarsening temperature that resulted in inefficient grain growth impediment and a bimodal grain distribution in the microstructure, showed an increase with increasing Nb concentration. The respective grain coarsening temperatures (T_GC) in an ascending order for the steels having 0.005 wt% Nb, 0.01 wt% Nb and 0.02 wt% Nb were 950 °C, 1050 °C and 1150 °C. According to these observed grain coarsening temperatures, an approximation was made considering the complete dissolution temperature (T_DISS) of second phase particles as T_GC=T_DISS-300. On the other hand, the plain carbon steel did not show abnormal grain growth behaviour due to the absence of second phase particles. It was also observed that the higher the Nb concentration, the smaller the average prior austenite grain size although the small increments in Nb concenration did not change the average grain size considerably.Keywords: microalloyed steels, prior austenite grains, second phase particles, grain coarsening temperature
Procedia PDF Downloads 26525780 Application and Assessment of Artificial Neural Networks for Biodiesel Iodine Value Prediction
Authors: Raquel M. De sousa, Sofiane Labidi, Allan Kardec D. Barros, Alex O. Barradas Filho, Aldalea L. B. Marques
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Several parameters are established in order to measure biodiesel quality. One of them is the iodine value, which is an important parameter that measures the total unsaturation within a mixture of fatty acids. Limitation of unsaturated fatty acids is necessary since warming of a higher quantity of these ones ends in either formation of deposits inside the motor or damage of lubricant. Determination of iodine value by official procedure tends to be very laborious, with high costs and toxicity of the reagents, this study uses an artificial neural network (ANN) in order to predict the iodine value property as an alternative to these problems. The methodology of development of networks used 13 esters of fatty acids in the input with convergence algorithms of backpropagation type were optimized in order to get an architecture of prediction of iodine value. This study allowed us to demonstrate the neural networks’ ability to learn the correlation between biodiesel quality properties, in this case iodine value, and the molecular structures that make it up. The model developed in the study reached a correlation coefficient (R) of 0.99 for both network validation and network simulation, with Levenberg-Maquardt algorithm.Keywords: artificial neural networks, biodiesel, iodine value, prediction
Procedia PDF Downloads 60625779 The Role of Tax Management Components in Creating Value or Increasing Risk of Tehran Stock Exchange Firms
Authors: Fereshteh Darash
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Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk
Procedia PDF Downloads 13625778 Manipulation of the Public Sphere to Win Cultural Hegemony: The Process by Which Islamic State Uses the Principles of the Overton Window to Engineer Extremism
Authors: A. Brigitte Coles
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In order to be successful in a campaign against terror and maintain a favorable world order, we must recognize the effects of priming, framing, and agenda setting on the public sphere, and address how terrorist organizations are able to manipulate language and symbols to shift public opinion and increase recruitment success. Because of their unprecedented activity in the region and foreign recruitment success, this study specifically addresses how the Islamic State (IS/ISIS/ISIL) manipulates the public sphere to amplify support and increase western recruitment. By following a grounded theory methodology and coding triangulated data from IS propaganda, a model for the process of terrorist recruitment has emerged, concerning both environments and personalities susceptible to recruitment, and the steps by which an extremist can be created. This has resulted in the ability to reverse engineer a method by which counter recruitment operations can be facilitated in an effort to lessen the vulnerability of areas and individuals, as well as create dissent among current extremists.Keywords: countering violent extremism, counter-terrorism, recruitment, overton window
Procedia PDF Downloads 34425777 Information Construction of Higher Education in Teaching Practice
Authors: Yang Meng, James L. Patnao
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With the rapid development of information technology and the impact of the epidemic environment, the traditional teaching model can’t longer meet the requirements of the development of the times. The development of teaching mechanism is the inevitable trend of the future development of higher education. We must further promote the informatization of higher education in teaching practice, let modern information technology penetrate and practice in classroom teaching, and provide promising opportunities for the high-quality development of higher education. This article mainly through the distribution of questionnaires to teachers of colleges and universities, so as to understand the degree of informatization in the teaching of colleges and universities. And on the basis of domestic and foreign scholars' research on higher education informatization, it analyzes the existing problems, and finds the optimal solution based on the needs of education and teaching development. According to the survey results, most college teachers will use information technology in teaching practice, but the information technology teaching tools used by teachers are relatively simple, and most of them only use slides. In addition, backward informatization infrastructure and less informatization training are the main challenges facing the current teaching informatization construction. If colleges and universities can make good use of information technology and multimedia technology and combine it with traditional teaching, it will definitely promote the development of college education and further promote the modernization and informatization of higher education.Keywords: higher education, teaching practice, informatization construction, e-education
Procedia PDF Downloads 12225776 Modeling of Maximum Rainfall Using Poisson-Generalized Pareto Distribution in Kigali, Rwanda
Authors: Emmanuel Iyamuremye
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Extreme rainfall events have caused significant damage to agriculture, ecology, and infrastructure, disruption of human activities, injury, and loss of life. They also have significant social, economic, and environmental consequences because they considerably damage urban as well as rural areas. Early detection of extreme maximum rainfall helps to implement strategies and measures, before they occur, hence mitigating the consequences. Extreme value theory has been used widely in modeling extreme rainfall and in various disciplines, such as financial markets, the insurance industry, failure cases. Climatic extremes have been analyzed by using either generalized extreme value (GEV) or generalized Pareto (GP) distributions, which provides evidence of the importance of modeling extreme rainfall from different regions of the world. In this paper, we focused on Peak Over Thresholds approach, where the Poisson-generalized Pareto distribution is considered as the proper distribution for the study of the exceedances. This research also considers the use of the generalized Pareto (GP) distribution with a Poisson model for arrivals to describe peaks over a threshold. The research used statistical techniques to fit models that used to predict extreme rainfall in Kigali. The results indicate that the proposed Poisson-GP distribution provides a better fit to maximum monthly rainfall data. Further, the Poisson-GP models are able to estimate various return levels. The research also found a slow increase in return levels for maximum monthly rainfall for higher return periods, and further, the intervals are increasingly wider as the return period is increasing.Keywords: exceedances, extreme value theory, generalized Pareto distribution, Poisson generalized Pareto distribution
Procedia PDF Downloads 13525775 Dynamics of Piaget’s Cognitive Learning Approach and Vygotsky’s Sociocultural Theory in Different Stages of Medical and Allied Health Education
Authors: Ferissa B. Ablola
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The two learning theories which were evidently used in medical education include cognitive and sociocultural frameworks. The interplay of different learning theories in education is vital since most of the existing theories have specific focus of development. In addition, a certain theory is best fit with a particular learning outcome and audience profile. The application of learning theories is education is said to be dynamic and becomes more complex with increasing educational level. This systematic review aims to describe the possible shift from integration of cognitive learning theory to employment of socio-cultural approach in medical and health-allied education over the years among students, educators and the learning institution through systematic review following the PRISMA guidelines. In addition, the changes in teaching modality and individual acceptance of the shift of learning framework among cognitive constructivist and social constructivist will also be documented. This present review may serve as baseline information on the connection of two widely used theories in medical education in different year levels. Further, this study emphasizes the significance of the alignment of different learning theories and combination of insights from several educational frameworks, would permit the creation of a teaching/learning design with real theoretical depth. A more inclusive systematic review is necessary to involve more related studies, and exploration of interaction among other learning theories in health and other fields of study is encouraged.Keywords: learning theory, cognitive, sociocultural, medical education
Procedia PDF Downloads 2625774 Synthesis of Novel Nanostructure Copper(II) Metal-Organic Complex for Photocatalytic Degradation of Remdesivir Antiviral COVID-19 from Aqueous Solution: Adsorption Kinetic and Thermodynamic Studies
Authors: Sam Bahreini, Payam Hayati
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Metal-organic coordination [Cu(L)₄(SCN)₂] was synthesized applying ultrasonic irradiation, and its photocatalytic performance for the degradation of Remdesivir (RS) under sunlight irradiation was systematically explored for the first time in this study. The physicochemical properties of the synthesized photocatalyst were investigated using Fourier-transform infrared (FT-IR), field emission scanning electron microscopy (FE-SEM), powder x-ray diffraction (PXRD), energy-dispersive x-ray (EDX), thermal gravimetric analysis (TGA), diffuse reflectance spectroscopy (DRS) techniques. Systematic examinations were carried out by changing irradiation time, temperature, solution pH value, contact time, RS concentration, and catalyst dosage. The photodegradation kinetic profiles were modeled in pseudo-first order, pseudo-second-order, and intraparticle diffusion models reflected that photodegradation onto [Cu(L)₄(SCN)₂] catalyst follows pseudo-first order kinetic model. The fabricated [Cu(L)₄(SCN)₂] nanostructure bandgap was determined as 2.60 eV utilizing the Kubelka-Munk formula from the diffuse reflectance spectroscopy method. Decreasing chemical oxygen demand (COD) (from 70.5 mgL-1 to 36.4 mgL-1) under optimal conditions well confirmed mineralizing of the RS drug. The values of ΔH° and ΔS° was negative, implying the process of adsorption is spontaneous and more favorable in lower temperatures.Keywords: Photocatalytic degradation, COVID-19, density functional theory (DFT), molecular electrostatic potential (MEP)
Procedia PDF Downloads 16925773 The Interaction of Job Involvement and Organizational Citizenship Behavior on Well-Being
Authors: Yu-Chen Wei
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This study integrated the need fulfillment theory and affective event theory to investigate the effects of the interaction of job involvement and organizational citizenship behavior (OCB) on well-being. Data from 196 paired samples of employees and their supervisors in one supplementary school in Taiwan were analyzed. This study found that while neither job involvement nor OCB directly affects well-being, the interaction of job involvement and OCB can predict well-being. The findings of this study suggest that management can assist employees in improving their well-being by balancing job involvement and OCB.Keywords: job involvement, organizational citizenship behavior, well-being, need fulfillment
Procedia PDF Downloads 9125772 Analyzing Corporate Governance Disclosures in Type II Agency Problems in Indonesia
Authors: Martin S. Mulyadi
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This research investigates the corporate governance disclosure behavior of Indonesian corporations with type II agency problems. The primary cause of the 1990s Asian financial crisis has been attributed to poor corporate governance practices in Indonesia. Most importantly, these poor practices were commonly found in family-owned and government-owned corporations. There are a lot of publicly listed family-owned and government-owned corporations in Indonesia. Agency theory refers to these corporations as corporations with type II agency problems. This research employs agency theory to analyzes corporate governance practice and disclosures in such settings and found that government-owned corporations perform better than family-owned corporations.Keywords: corporate governance, corporate disclosures, agency theory, type II agency problems
Procedia PDF Downloads 14125771 Molecular Electron Density Theory Study on the Mechanism and Selectivity of the 1,3 Dipolar Cycloaddition Reaction of N-Methyl-C-(2-Furyl) Nitrone with Activated Alkenes
Authors: Moulay Driss Mellaoui, Abdallah Imjjad, Rachid Boutiddar, Haydar Mohammad-Salim, Nivedita Acharjee, Hassan Bourzi, Souad El Issami, Khalid Abbiche, Hanane Zejli
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We have investigated the underlying molecular processes involved in the [3+2] cycloaddition (32CA) reactions between N-methyl-C-(2-furyl) nitrone and three acetylene derivatives: 4b, 5b, and 6b. For this investigation, we utilized molecular electron density theory (MEDT) and density functional theory (DFT) methods at the B3LYP-D3/6 31G (d) computational level. These 32CA reactions, which exhibit a zwitterionic (zw-type) nature, proceed through a one-step mechanism with activation enthalpies ranging from 8.80 to 14.37 kcal mol−1 in acetonitrile and ethanol solvents. When the nitrone reacts with phenyl methyl propiolate (4b), two regioisomeric pathways lead to the formation of two products: P1,5-4b and P1,4-4b. On the other hand, when the nitrone reacts with dimethyl acetylene dicarboxylate (5b) and acetylene dicarboxylic acid (but-2-ynedioic acid) (6b), it results in the formation of a single product. Through topological analysis, we can categorize the nitrone as a zwitterionic three-atom component (TAC). Furthermore, the analysis of conceptual density functional theory (CDFT) indices classifies the 32CA reactions of the nitrone with 4b, 5b, and 6b as forward electron density flux (FEDF) reactions. The study of bond evolution theory (BET) reveals that the formation of new C-C and C-O covalent bonds does not initiate in the transition states, as the intermediate stages of these reactions display pseudoradical centers of the atoms already involved in bonding.Keywords: 4-isoxazoline, DFT/B3LYP-D3, regioselectivity, cycloaddition reaction, MEDT, ELF
Procedia PDF Downloads 18325770 The Extent of Big Data Analysis by the External Auditors
Authors: Iyad Ismail, Fathilatul Abdul Hamid
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This research was mainly investigated to recognize the extent of big data analysis by external auditors. This paper adopts grounded theory as a framework for conducting a series of semi-structured interviews with eighteen external auditors. The research findings comprised the availability extent of big data and big data analysis usage by the external auditors in Palestine, Gaza Strip. Considering the study's outcomes leads to a series of auditing procedures in order to improve the external auditing techniques, which leads to high-quality audit process. Also, this research is crucial for auditing firms by giving an insight into the mechanisms of auditing firms to identify the most important strategies that help in achieving competitive audit quality. These results are aims to instruct the auditing academic and professional institutions in developing techniques for external auditors in order to the big data analysis. This paper provides appropriate information for the decision-making process and a source of future information which affects technological auditing.Keywords: big data analysis, external auditors, audit reliance, internal audit function
Procedia PDF Downloads 7025769 Altered Network Organization in Mild Alzheimer's Disease Compared to Mild Cognitive Impairment Using Resting-State EEG
Authors: Chia-Feng Lu, Yuh-Jen Wang, Shin Teng, Yu-Te Wu, Sui-Hing Yan
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Brain functional networks based on resting-state EEG data were compared between patients with mild Alzheimer’s disease (mAD) and matched patients with amnestic subtype of mild cognitive impairment (aMCI). We integrated the time–frequency cross mutual information (TFCMI) method to estimate the EEG functional connectivity between cortical regions and the network analysis based on graph theory to further investigate the alterations of functional networks in mAD compared with aMCI group. We aimed at investigating the changes of network integrity, local clustering, information processing efficiency, and fault tolerance in mAD brain networks for different frequency bands based on several topological properties, including degree, strength, clustering coefficient, shortest path length, and efficiency. Results showed that the disruptions of network integrity and reductions of network efficiency in mAD characterized by lower degree, decreased clustering coefficient, higher shortest path length, and reduced global and local efficiencies in the delta, theta, beta2, and gamma bands were evident. The significant changes in network organization can be used in assisting discrimination of mAD from aMCI in clinical.Keywords: EEG, functional connectivity, graph theory, TFCMI
Procedia PDF Downloads 43125768 Investigating the Process Kinetics and Nitrogen Gas Production in Anammox Hybrid Reactor with Special Emphasis on the Role of Filter Media
Authors: Swati Tomar, Sunil Kumar Gupta
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Anammox is a novel and promising technology that has changed the traditional concept of biological nitrogen removal. The process facilitates direct oxidation of ammonical nitrogen under anaerobic conditions with nitrite as an electron acceptor without the addition of external carbon sources. The present study investigated the feasibility of anammox hybrid reactor (AHR) combining the dual advantages of suspended and attached growth media for biodegradation of ammonical nitrogen in wastewater. The experimental unit consisted of 4 nos. of 5L capacity AHR inoculated with mixed seed culture containing anoxic and activated sludge (1:1). The process was established by feeding the reactors with synthetic wastewater containing NH4-H and NO2-N in the ratio 1:1 at HRT (hydraulic retention time) of 1 day. The reactors were gradually acclimated to higher ammonium concentration till it attained pseudo steady state removal at a total nitrogen concentration of 1200 mg/l. During this period, the performance of the AHR was monitored at twelve different HRTs varying from 0.25-3.0 d with increasing NLR from 0.4 to 4.8 kg N/m3d. AHR demonstrated significantly higher nitrogen removal (95.1%) at optimal HRT of 1 day. Filter media in AHR contributed an additional 27.2% ammonium removal in addition to 72% reduction in the sludge washout rate. This may be attributed to the functional mechanism of filter media which acts as a mechanical sieve and reduces the sludge washout rate many folds. This enhances the biomass retention capacity of the reactor by 25%, which is the key parameter for successful operation of high rate bioreactors. The effluent nitrate concentration, which is one of the bottlenecks of anammox process was also minimised significantly (42.3-52.3 mg/L). Process kinetics was evaluated using first order and Grau-second order models. The first-order substrate removal rate constant was found as 13.0 d-1. Model validation revealed that Grau second order model was more precise and predicted effluent nitrogen concentration with least error (1.84±10%). A new mathematical model based on mass balance was developed to predict N2 gas in AHR. The mass balance model derived from total nitrogen dictated significantly higher correlation (R2=0.986) and predicted N2 gas with least error of precision (0.12±8.49%). SEM study of biomass indicated the presence of the heterogeneous population of cocci and rod shaped bacteria of average diameter varying from 1.2-1.5 mm. Owing to enhanced NRE coupled with meagre production of effluent nitrate and its ability to retain high biomass, AHR proved to be the most competitive reactor configuration for dealing with nitrogen laden wastewater.Keywords: anammox, filter media, kinetics, nitrogen removal
Procedia PDF Downloads 382