Search results for: Business Performance

Authors: Chin-Chia Jane

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In a transportation network, travel time refers to the transmission time from source node to destination node, whereas reliability refers to the probability of a successful connection from source node to destination node. With an increasing emphasis on quality of service (QoS), both performance indexes are significant in the design and analysis of transportation systems. In this work, we extend the well-known flow network model for transportation networks so that travel time and reliability are integrated into the QoS measurement simultaneously. In the extended model, in addition to the general arc capacities, each intermediate node has a time weight which is the travel time for per unit of commodity going through the node. Meanwhile, arcs and nodes are treated as binary random variables that switch between operation and failure with associated probabilities. For pre-specified travel time limitation and demand requirement, the QoS of a transportation network is the probability that source can successfully transport the demand requirement to destination while the total transmission time is under the travel time limitation. This work is pioneering, since existing literatures that evaluate travel time reliability via a single optimization path, the proposed QoS focuses the performance of the whole network system. To compute the QoS of transportation networks, we first transfer the extended network model into an equivalent min-cost max-flow network model. In the transferred network, each arc has a new travel time weight which takes value 0. Each intermediate node is replaced by two nodes u and v, and an arc directed from u to v. The newly generated nodes u and v are perfect nodes. The new direct arc has three weights: travel time, capacity, and operation probability. Then the universal set of state vectors is recursively decomposed into disjoint subsets of reliable, unreliable, and stochastic vectors until no stochastic vector is left. The decomposition is made possible by applying existing efficient min-cost max-flow algorithm. Because the reliable subsets are disjoint, QoS can be obtained directly by summing the probabilities of these reliable subsets. Computational experiments are conducted on a benchmark network which has 11 nodes and 21 arcs. Five travel time limitations and five demand requirements are set to compute the QoS value. To make a comparison, we test the exhaustive complete enumeration method. Computational results reveal the proposed algorithm is much more efficient than the complete enumeration method. In this work, a transportation network is analyzed by an extended flow network model where each arc has a fixed capacity, each intermediate node has a time weight, and both arcs and nodes are independent binary random variables. The quality of service of the transportation network is an integration of customer demands, travel time, and the probability of connection. We present a decomposition algorithm to compute the QoS efficiently. Computational experiments conducted on a prototype network show that the proposed algorithm is superior to existing complete enumeration methods.

Keywords: quality of service, reliability, transportation network, travel time

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Authors: Varun Goel

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Solar energy is a good option among renewable energy resources due to its easy availability and abundance. The simplest and most efficient way to utilize solar energy is to convert it into thermal energy and this can be done with the help of solar collectors. The thermal performance of such collectors is poor due to less heat transfer from the collector surface to air. In this work, experimental investigations of single pass solar air heater having triangular duct and provided with roughness element on the underside of the absorber plate. V-shaped ribs are used for investigation having three different values of relative roughness pitch (p/e) ranges from 4-16 for a fixed value of angle of attack (α), relative roughness height (e/Dh) and a relative gap distance (d/x) values are 60°, 0.044 and 0.60 respectively. Result shows that considerable augmentation in heat transfer has been obtained by providing roughness.

Keywords: artificial roughness, solar air heater, triangular duct, V-shaped ribs

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Authors: Ambrish Singh

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The corrosion inhibition performance of pyran (AP) and benzimidazole (BI) derivatives on J55 steel in 3.5% NaCl solution saturated with CO₂ was investigated by electrochemical, weight loss, surface characterization, and theoretical studies. The electrochemical studies included electrochemical impedance spectroscopy (EIS), potentiodynamic polarization (PDP), electrochemical frequency modulation (EFM), and electrochemical frequency modulation trend (EFMT). Surface characterization was done using contact angle, scanning electron microscopy (SEM), and atomic force microscopy (AFM) techniques. DFT and molecular dynamics (MD) studies were done using Gaussian and Materials Studio softwares. All the studies suggested the good inhibition by the synthesized inhibitors on J55 steel in 3.5% NaCl solution saturated with CO₂ due to the formation of a protective film on the surface. Molecular dynamic simulation was applied to search for the most stable configuration and adsorption energies for the interaction of the inhibitors with Fe (110) surface.

Keywords: corrosion, inhibitor, EFM, AFM, DFT, MD

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Authors: Anton Stadler, Thorsten Ike

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In this paper, we present a video based smoke detection algorithm based on TVL1 optical flow estimation. The main part of the algorithm is an accumulating system for motion angles and upward motion speed of the flow field. We optimized the usage of TVL1 flow estimation for the detection of smoke with very low smoke density. Therefore, we use adapted flow parameters and estimate the flow field on difference images. We show in theory and in evaluation that this improves the performance of smoke detection significantly. We evaluate the smoke algorithm using videos with different smoke densities and different backgrounds. We show that smoke detection is very reliable in varying scenarios. Further we verify that our algorithm is very robust towards crowded scenes disturbance videos.

Keywords: low density, optical flow, upward smoke motion, video based smoke detection

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Authors: Puja Mahesh

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Purpose: A good slogan captures the essence of your brand's promised consumer benefit in one short phrase. A good slogan conjures up positive imagery about your business or your product. A good slogan has the element of immediacy. Immediacy does not necessarily mean that the slogan will inspire consumers to run right out and buy your product. It does mean, however, that your slogan has an immediate cognitive impact. It forces your audience to "stop-and-think" after exposure as a necessary first step toward remembering your slogan promise. A good slogan is memorable and durability. When your slogan promise is occupying prime real estate in the consumer's subconscious, it aids in recall and activates preference for your brand when you want it -when consumers are ready to buy. The objective of current study is to understand the consumer perception of slogans/taglines of higher education sector in India. Design/Methodology/Approach: Survey of 500 consumers (largely comprising of youth) will be done using questionnaire. Universities and institutes will be chosen on the basis of various streams and Credible Rankings. The perception will be taken from the respondents on the basis of scale. Findings: Catchy phrases, rhymes, music, jingles, avatars (visual representations) and unique imagery are just a few of the mnemonic clutter-busting tactics commonly used in slogans to stand apart from the competition and to aid in memory recall. The study will reveal whether it is true that catchy phrases, rhymes, music, jingles, avatars (visual representations) and unique imagery across disciplines and universities help in building stronger brands. It will also be found whether consumers pay more attention to reputation of University/ College or brand identity. Originality/Value: Researcher has not come across any study of Consumer Perception of Slogans/Taglines of Higher Education Brands in India. Also, it would be interesting to understand Consumer Perception of various colleges/streams particularly Management colleges who invest a lot of time in branding exercise.

Keywords: consumer perception, higher education, slogans, taglines

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Authors: Diego Tancara, Raul Coto, Ariel Norambuena, Hoseein T. Dinani, Felipe Fanchini

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Quantum machine learning is a growing research field that aims to perform machine learning tasks assisted by a quantum computer. Kernel-based quantum machine learning models are paradigmatic examples where the kernel involves quantum states, and the Gram matrix is calculated from the overlapping between these states. With the kernel at hand, a regular machine learning model is used for the learning process. In this paper we investigate the quantum support vector machine and quantum kernel ridge models to predict the degree of non-Markovianity of a quantum system. We perform digital quantum simulation of amplitude damping and phase damping channels to create our quantum dataset. We elaborate on different kernel functions to map the data and kernel circuits to compute the overlapping between quantum states. We observe a good performance of the models.

Keywords: quantum, machine learning, kernel, non-markovianity

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Authors: Satu Lautamäki

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This paper presents findings from a multidisciplinary course (bachelor level) implemented at Seinäjoki University of Applied Sciences, Finland. The course aims to develop innovative thinking of students, by having projects given by companies, using design thinking methods as a tool for creativity and by integrating students into multidisciplinary teams working on the given projects. The course is obligatory for all first year bachelor students across four faculties (business and culture, food and agriculture, health care and social work, and technology). The course involves around 800 students and 30 pedagogical coaches, and it is implemented as an intensive one-week course each year. The paper discusses the pedagogy, structure and coordination of the course. Also, reflections on methods for the development of creative skills are given. Experts in contemporary, global context often work in teams, which consist of people who have different areas of expertise and represent various professional backgrounds. That is why there is a strong need for new training methods where multidisciplinary approach is at the heart of learning. Creative learning takes place when different parties bring information to the discussion and learn from each other. When students in different fields are looking for professional growth for themselves and take responsibility for the professional growth of other learners, they form a mutual learning relationship with each other. Multidisciplinary team members make decisions both individually and collectively, which helps them to understand and appreciate other disciplines. Our results show that creative and multidisciplinary project learning can develop diversity of knowledge and competences, for instance, students’ cultural knowledge, teamwork and innovation competences, time management and presentation skills as well as support a student’s personal development as an expert. It is highly recommended that higher education curricula should include various studies for students from different study fields to work in multidisciplinary teams.

Keywords: multidisciplinary learning, creative skills, innovative thinking, project-based learning

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Authors: Stylianos Kampakis

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This paper presents a new algorithm for neural networks called “Input Dropout with Aggressive Re-weighting” (IDAR) aimed specifically at datasets with many useless features. IDAR combines two techniques (dropout of input neurons and aggressive re weighting) in order to eliminate the influence of noisy features. The technique can be seen as a generalization of dropout. The algorithm is tested on two different benchmark data sets: a noisy version of the iris dataset and the MADELON data set. Its performance is compared against three other popular techniques for dealing with useless features: L2 regularization, LASSO and random forests. The results demonstrate that IDAR can be an effective technique for handling data sets with many useless features.

Keywords: neural networks, feature selection, regularization, aggressive reweighting

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Authors: Jakia Rajoana

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The aim of this paper is to examine the role of women entrepreneurs in bringing about sustainable rural tourism (SRT) development in Sundarbans area of Bangladesh. Theoretically, it draws upon empowerment and entrepreneurial marketing concepts. Women entrepreneurship development and lack of empowered women as role models is an important issue for developing economies in South Asia. Despite the substantial role women play in rural economy of Sundarbans, their contribution remains overlooked as enterprises led by them are run on an informal basis and their business acumen is not taken seriously both by their families and society at large. Studies on SRT fail to engage in sufficient depth with the term applied in this paper as ‘invisible women on the margins’ who run their enterprises with no formal training or societal/familial support. Moreover, the link between their (non) tourism enterprise and their empowerment remains under-theorized. Thus empirically, this research seeks to fill a significant gap by focusing on a considerably under-researched Sundarbans region. Methodologically, this study follows a qualitative research design using visual ethnographic approach. Participant observation, semi-structured interviews, and documentation are the primary data collection instruments in three coastal communities – Munshigonj, Burigoalini and Gabura – in the Sundarbans area. By focusing on the narratives of these under-investigated women, this work aims to provide in-depth and nuanced insights into salient issues on marginal communities experience from rural women’s perspectives. Initial findings illustrate that the Sundarbans women have low income due to no or little education. In addition, socio-cultural and religious factors also restrict the scope of their extensive contribution to workplace. In addition, physical and social violence which is a common occurrence for these women inhibits their agency and contributes to their disempowerment.

Keywords: gender, empowerment, entrepreneurial marketing, sustainable rural tourism, Sundarbans

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Authors: M. Mujahid, Omar A. Al-Hartomy

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Ag-doped ZnO2 loaded on the Pt-carbon spheres have been synthesized and characterized by standard analytical techniques. i.e., UV-Vis spectroscopy, X-Ray Diffraction (XRD) and Scanning Electron Microscopy (SEM). In order to find the effect of loading of Ag doping on ZnO2, the concentration of Ag was varied from 0-3.5%. The XRD analysis showed that the obtained particles are anatase phase. The SEM images showed Ag-doped ZnO2 are loaded on the surface of the Pt-carbon spheres. The photocatalytic activity of the synthesized particles was tested by studying the degradation of methyl orange dye and 4-chlorophenol as a function of time on irradiation in aqueous suspension. Ag-doped ZnO2@Pt-carbon sphere particle with platinum concentration of 3.0 % showed the highest photocatalytic activity as compared to the other Ag concentrations for the degradation of methyl orange and 4-chlorophenol.

Keywords: Ag-ZnO2, Pt-carbon spheres, degradation, methyl orange, 4-chlorophenol

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Authors: Mozhgan Hosseinnezhad, Kamaladin Gharanjig, Mehdi Ghahari

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Dye-sensitized solar cells are sustainable tool for generating electrical energy using sunlight. To develop this technology, obstacles such as cost and the use of expensive compounds must be overcome. Herein, we employed a MoS₂/graphene composite instead of platinum in the DSSCs. Platinum is an efficient and conventional counter electrode in the preparation of DSSCs, for this purpose, the effect of the presence of platinum electrode was also studied under similar conditions. The prepared nanocomposite product was checked by analysis methods to confirm the correctness of the construction and the desired structure. Finally, the DSSCs were fabricated using MoS₂/graphene composite, and to compare the results, the DSSCs were also prepared using platinum. The results showed that the prepared composite has a similar performance compared to platinum and can replace it.

Keywords: efficiency, dye-sensitized solar cell, nano-composite MoS₂, platinum free

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Authors: Ola Jon Mork, Irina Emily Hansen

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The European Growth Strategy Program calls for more efficient methods for knowledge creation and innovation. This study contributes with new insights into the Singapore Innovation System; more precisely how knowledge processes are facilitated. The research material is collected by visiting the different innovation locations in Singapore and depth interview with key persons. The different innovation actors web sites and brochures have been studied. Governmental reports and figures have also been studied. The findings show that facilitation of Knowledge Processes in the Singapore Innovation System has a basic structure with three processes, which is 1) Idea capturing – 2)Technology and Business Execution – 3)Idea Realization. Dedicated innovation parks work with the most promising entrepreneurs; more precisely: finding the persons with the motivation to 'change the world'. The innovation park will facilitate these entrepreneurs for 100 days, where they also will be connected to a global network of venture capital. And, the entrepreneurs will have access to mentors from these venture companies. Research institutes parks work with the development of world leading technology. To facilitate knowledge development they connect with industrial companies which are the most promising applicators of their technology. Knowledge facilitation is the main purpose, but this cooperation/testing is also serving as a platform for funding. Probably this is cooperation is also attractive for world leading companies. Dedicated innovation parks work with facilitation of innovators of new applications and perfection of products for the end- user. These parks can be specialized in special areas, like health products and life science products. Another example of this is automotive companies giving research call for these parks to develop and innovate new products and services upon their technology. Common characteristics for the knowledge facilitation in the Singapore Innovation System are a short trial period for promising actors, normally 100 days. It is also a strong focus on training of the entrepreneurs. Presentations and diffusion of knowledge is an important part of the facilitation. Funding will be available for the most successful entrepreneurs and innovators.

Keywords: knowledge processes, facilitation, innovation, Singapore innovation web

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Authors: Nishantha Giguruwa

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This research investigates the transformative potential of smart container farming, building upon the successful cultivation of Japanese mushrooms at Sakai Farms in Aichi Prefecture, Japan, under the strategic collaboration with the Daikei Group. Inspired by this success, the study focuses on establishing an advanced urban strawberry farming laboratory with the aim of understanding strawberry farming technologies, fostering collaboration, and strategizing marketing approaches for both local and global markets. Positioned within the business framework of Sakai Farms and the Daikei Group, the study underscores the sustainability and forward-looking solutions offered by smart container farming in agriculture. The global significance of strawberries is emphasized, acknowledging their economic and cultural importance. The detailed examination of strawberry farming intricacies informs the technological framework developed for smart containers, implemented at Sakai Farms. Integral to this research is the incorporation of controlled bee pollination, a groundbreaking addition to the smart container farming model. The study anticipates future trends, outlining avenues for continuing exploration, stakeholder collaborations, policy considerations, and expansion strategies. Notably, the author expresses a strategic intent to approach the global market, leveraging the foreign student/faculty base at Ritsumeikan Asia Pacific University, where the author is affiliated. This unique approach aims to disseminate the research findings globally, contributing to the broader landscape of agricultural innovation. The integration of controlled bee pollination within this innovative framework not only enhances sustainability but also marks a significant stride in the evolution of urban agriculture, aligning with global agricultural trends.

Keywords: smart container farming, urban agriculture, strawberry farming technologies, controlled bee pollination, agricultural innovation

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Authors: Dilek Ozlem Esen, Mesut Kaya

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The focus of this study is to analyse the results of heat recovery from exhaust gas which is produced by an internal combustion engine (ICE). To obtain a small amount of energy, an exhaust system which is suitable for recovery waste heat has been constructed. Totally 27 TEGs have been used to convert from the heat to electric energy. By producing a small amount of this energy by the help of thermoelectric generators can reduce engine loads thus decreasing pollutant emissions, fuel consumption, and CO2. This case study is conducted in an effort to better understand and improve the performance of thermoelectric heat recovery systems for automotive use. As a result of this study, 0,45 A averaged current rate, 13,02 V averaged voltage rate and 5,8 W averaged electrical energy have been produced in a five hours operation time.

Keywords: thermoelectric, peltier, thermoelectric generator (TEG), exhaust, cogeneration

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Authors: Zeinab Syed Abdel Rehim

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Water shortage is considered as one of the huge problems the world encounter now. Water desalination is considered as one of the more suitable methods governments can use to substitute the increased need for potable water. The humidification-dehumidification process for water desalination is viewed as a promising technique for small capacity production plants. The process has several attraction features which include the use of sustainable energy sources, low technology, and low-temperature dehumidification. A pilot experimental set-up plant was constructed with the conventional HVAC components such as air blower that supplies air to an air duct inside which air preheater, steam injector and cooling coil of a small refrigeration unit are placed. The present work evaluates the characteristics of humidification-dehumidification process for water desalination as a function of air flow rate, total power input and air inlet temperature in order to study the optimum conditions required to produce distilled water.

Keywords: condensation, dehumidification, evaporation, humidification, water desalination

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Authors: Yalisa Tonsorn

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The objectives of this study are 1) to study the readiness of Thai tour operators in order to prepare for being ASEAN members, 2) to study opportunity and obstacles of the management of Thai tour operators, and 3) to find approach for developing value chain in order to enhance the management efficiency of Thai tour operators in order to support free trade within the framework of ASEAN cooperation. The research methodology is mixed between qualitative method and quantitative method. In-depth interview was done with key informants, including management supervisors, medium managers, and officers of the travel agencies. The questionnaire was conducted with 300 sampling. According to the study, it was found that the approach for developing value chain to enhance the management efficiency of Thai travel agencies in order to support free trade within the framework of ASEAN cooperation, the tour operators must give priority to the customer and deliver the service exceeding the customer’s expectation. There are 2 groups of customers: 1) external customers referring to tourist, and 2) internal customers referring to staff who deliver the service to the customers, including supervisors, colleagues, or subordinates. There are 2 issues which need to be developed: 1) human resource development in order to cultivate the working concept by focusing on importance of customers, and excellent service providing, and 2) working system development by building value and innovation in operational process including services to the company in order to deliver the highest impressive service to both internal and external customers. Moreover, the tour operators could support the increased number of tourists significantly. This could enhance the capacity of the business and affect the increase of competition capability in the economic dimension of the country.

Keywords: AEC (ASEAN Economic Eommunity), core activities, support activities, values chain

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Authors: Justin P. Pool, Haruyo Yoshida

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This research focuses on the effects of creating an English as a foreign language curriculum that combines online learning and classroom teaching in a complementary manner. Through pre- and post-test results, teacher observation, and learner reflection, it will be shown that learners can benefit from online programs focusing on receptive skills if combined with a communicative classroom environment that encourages learners to develop their productive skills. Much research has lamented the fact that many modern mobile assisted language learning apps do not take advantage of the affordances of modern technology by focusing only on receptive skills rather than inviting learners to interact with one another and develop communities of practice. This research takes into account the realities of the state of such apps and focuses on how to best create a curriculum that complements apps which focus on receptive skills. The research involved 15 adult learners working for a business in Japan simultaneously engaging in 1) a commercial online English language learning application that focused on reading, listening, grammar, and vocabulary and 2) a 15-week class focused on communicative language teaching, presentation skills, and mitigation of error aversion tendencies. Participants of the study experienced large gains on a standardized test, increased motivation and willingness to communicate, and asserted that they felt more confident regarding English communication. Moreover, learners continued to study independently at higher rates after the study than they had before the onset of the program. This paper will include the details of the program, reveal the improvement in test scores, share learner reflections, and critically view current evaluation models for mobile assisted language learning applications.

Keywords: adult learners, communicative language teaching, mobile assisted language learning, motivation

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Authors: Adesiji Adeolu Richard, Hassa Musa, Osita Evaritus Asogwa, Mary Oluwatobi Odekunle, Mangey Jarumi Akila

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In this paper, extract from raw Moringa Oleifera seeds for the treatment of 40 liters of abattoir wastewater was studied for a period of ten (10) weeks. A completely randomized design with loading dosages of 10, 12, 14, 16, 18, and 20g of processed Moringa Oleifera seed was used in the treatment. A control sample (with no Moringa Oleifera treatment) was also included. The physical and chemical properties of abattoir wastewater were investigated before and after treatment. The turbidity value was reduced drastically after the treatments from 15.40 to 7.63 mg/l for 16g dosage in week 7. Total alkalinity, Total hardness, Conductivity, Calcium, and Biological Oxygen Demand were all found to be reduced in concentration within the second and fourth weeks of the experiment with 14 to 16g of Moringa Oleifera dosage. The results generally showed that 16g/500ml of Moringa Oleifera was able to treat abattoir wastewater after weeks of the experiment.

Keywords: Moringa Oleifera, abattoir wastewater, turbidity, conductivity, pH

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Authors: Mahmoud Huleihil

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In this study, the performance of a thermodynamic gas cycle of magnetohydrodynamic (MHD) power generation is considered and presented in terms of power efficiency curves. The dissipation mechanisms considered include: fluid friction modeled by means of the isentropic efficiency of the compressor, heat transfer leakage directly from the hot reservoir to the cold heat reservoir, and constant velocity of the MHD generator. The study demonstrates that power and efficiency vanish at the extremes of both slow and fast operating conditions. These points are demonstrated on power efficiency curves and the locus of efficiency at maximum power and the locus of maximum efficiency. Qualitatively, the considered loss mechanisms have a similar effect on the efficiency at maximum power operation and on maximum efficiency operation, thus these efficiencies are reduced, even for small values of the loss mechanisms.

Keywords: magnetohydrodynamic generator, electrical efficiency, maximum power, maximum efficiency, heat engine

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Authors: Dhuha Albusalih, David Weston, Simon Gill

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Nanocomposites Co-SiC with well dispersed nanoparticles and Co nano grain size has produced using Pulse Reverse Plating (PRP) and using anionic surfactant. Different particle contents of nanocomposites were produced by altering the plating parameters. The method allows great control over the level of nanoparticles in the coating, without changing bath chemistry. Examination by Scanning Electron Microscopy (SEM), Energy Dispersive Spectroscopy (EDX), TEM and X-Ray Diffraction (XRD) analysis was performed to characterize and study the strengthening mechanisms of these nanocomposites. The primary strengthening mechanisms were shown to be grain refinement and dispersion strengthening. Tribological performances of the produced electroplated nanocomposite Co-SiC coatings were examined. Results showed that the coating with the higher volume fraction (vol. %) of SiC and the smallest grain size has the higher hardness and low wear rate.

Keywords: nanocomposites, pulse reverse plating, tribological performance of cobalt nanocomposites

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Authors: S. Anastasiou, C. Nathanailides, S. Logothetis, G. Kanlis

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The Greek aquaculture industry is second most important economic sector for the growth of the Greek Economy. The purpose of the present work is to present some data for the management challenges that the Aquaculture industry in Greece is currently facing. Currently the Greek aquaculture industry is going through a series of mergers and restructure. The financial status of the different aquaculture companies, the working conditions and management practices may vary according to lending exposure, market mix, company size, and technological parameters of the different fish farm units and rearing systems. Frequently, the aquaculture personnel are exposed to harsh environmental conditions and to occupational risk. Furthermore, there is pressure on the personnel of fish farms to constantly improve their production efficiency and to enhance their work skills to the new methods and practices which are adopted by the aquaculture industry. There is some data to suggest the existence of gender inequality in the workforce of Greek fish farms. Women are paid less, frequently absent higher managerial positions and most of the male workmates consider the job to harsh for women. Nevertheless, high level of job satisfaction was observed in both men and women. This high level of job satisfaction of the aquaculture personnel can be attributed, at least partially, to the nature of the work which has a very distinct working environment but most of the staff has very positive experiences with the interaction with their workmates and the satisfaction of being in a business which always exceeds its production target. Indeed, there is some evidence to suggest that the Greek aquaculture industry is always exceeding its production targets, while it is rapidly adopting and improving new technology, constantly improving of human resources management practices, which include constant training of the staff, very good communication channels between management and the personnel and reducing the risk of occupational hazard to the aquaculture personnel. All these parameters of management may have a determining role for the volume and quality of the production and future of this sector in Greece.

Keywords: aquaculture, fish quality, management, production targets

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Authors: Nancy Chun Feng, Janet S. Greenlee

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Nonprofit empirical research has grown substantially in recent years. In this paper, the authors provide a detailed review of a selection of representative recent empirical nonprofit research, organized chronologically within each accounting topic in major accounting areas (i.e. auditing, compensation, financial accounting, governance, managerial accounting, and taxation). The authors also include in the appendix an annotated bibliography of nonprofit accounting empirical research that has been published in major journals since 2016, also organized by major accounting areas. This appendix includes not only references but also their major findings. This paper should be of interest for researchers who are keen to learn recent findings of nonprofit empirical research in these major accounting areas.

Keywords: nonprofit accounting, nonprofit auditing, nonprofit financial performance, nonprofit governance

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Authors: Julius Agaka Yusufu, Tsutomu Dei, Hanif Ibrahim Awal

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This study undertakes the development of an optimal PV-diesel hybrid power system tailored to the specific energy landscape of Vimtim Mubi, Nigeria, utilizing real-world wind speed, solar radiation, and diesel cost data. Employing HOMER simulation, the research meticulously assesses the technical and financial viability of this hybrid configuration. Additionally, a rigorous performance comparison is conducted between the PV-diesel system and the conventional grid-connected alternative, offering crucial insights into the potential advantages and economic feasibility of adopting hybrid renewable energy solutions in regions grappling with energy access and reliability challenges, with implications for sustainable electrification efforts in similar communities worldwide.

Keywords: Vimtim-Nigeria, Homer, renewable energy, PV-diesel hybrid system

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Authors: Merve Uzuner Sahin, Kumru D. Atalay, Berna Dengiz

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In today’s competitive market, there are many alternative products that can be used in similar manner and purpose. Therefore, the utility of the product is an important issue for the preferability of the brand. This utility could be measured in terms of its functionality, durability, reliability. These all are affected by the system capabilities. Reliability is an important system design criteria for the manufacturers to be able to have high availability. Availability is the probability that a system (or a component) is operating properly to its function at a specific point in time or a specific period of times. System availability provides valuable input to estimate the production rate for the company to realize the production plan. When considering only the corrective maintenance downtime of the system, mean time between failure (MTBF) and mean time to repair (MTTR) are used to obtain system availability. Also, the MTBF and MTTR values are important measures to improve system performance by adopting suitable maintenance strategies for reliability engineers and practitioners working in a system. Failure and repair time probability distributions of each component in the system should be known for the conventional availability analysis. However, generally, companies do not have statistics or quality control departments to store such a large amount of data. Real events or situations are defined deterministically instead of using stochastic data for the complete description of real systems. A fuzzy set is an alternative theory which is used to analyze the uncertainty and vagueness in real systems. The aim of this study is to present a novel approach to compute system availability using representation of MTBF and MTTR in fuzzy numbers. Based on the experience in the system, it is decided to choose 3 different spread of MTBF and MTTR such as 15%, 20% and 25% to obtain lower and upper limits of the fuzzy numbers. To the best of our knowledge, the proposed method is the first application that is used fuzzy MTBF and fuzzy MTTR for fuzzy system availability estimation. This method is easy to apply in any repairable production system by practitioners working in industry. It is provided that the reliability engineers/managers/practitioners could analyze the system performance in a more consistent and logical manner based on fuzzy availability. This paper presents a real case study of a repairable multi-stage production line in lead-acid battery production factory in Turkey. The following is focusing on the considered wet-charging battery process which has a higher production level than the other types of battery. In this system, system components could exist only in two states, working or failed, and it is assumed that when a component in the system fails, it becomes as good as new after repair. Instead of classical methods, using fuzzy set theory and obtaining intervals for these measures would be very useful for system managers, practitioners to analyze system qualifications to find better results for their working conditions. Thus, much more detailed information about system characteristics is obtained.

Keywords: availability analysis, battery production system, fuzzy sets, triangular fuzzy numbers (TFNs)

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Authors: Nisarg A. Patel, Hiren B. Patel

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Quantum cryptography is described as a point-to-point secure key generation technology that has emerged in recent times in providing absolute security. Researchers have started studying new innovative approaches to exploit the security of Quantum Key Distribution (QKD) for a large-scale communication system. A number of approaches and models for utilization of QKD for secure communication have been developed. The uncertainty principle in quantum mechanics created a new paradigm for QKD. One of the approaches for use of QKD involved network fashioned security. The main goal was point-to-point Quantum network that exploited QKD technology for end-to-end network security via high speed QKD. Other approaches and models equipped with QKD in network fashion are introduced in the literature as. A different approach that this paper deals with is using QKD in existing protocols, which are widely used on the Internet to enhance security with main objective of unconditional security. Our work is towards the analysis of the QKD in Mobile ad-hoc network (MANET).

Keywords: cryptography, networking, quantum, encryption and decryption

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Authors: Fabrizio Ascione, Martina Borrelli, Rosa Francesca De Masi, Silvia Ruggiero, Giuseppe Peter Vanoli

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The refurbishment of public buildings is one of the key factors of energy efficiency policy of European States. Educational buildings account for the largest share of the oldest edifice with interesting potentialities for demonstrating best practice with regards to high performance and low and zero-carbon design and for becoming exemplar cases within the community. In this context, this paper discusses the critical issue of dealing the energy refurbishment of a university building in heating dominated climate of South Italy. More in detail, the importance of using validated models will be examined exhaustively by proposing an analysis on uncertainties due to modelling assumptions mainly referring to the adoption of stochastic schedules for occupant behavior and equipment or lighting usage. Indeed, today, the great part of commercial tools provides to designers a library of possible schedules with which thermal zones can be described. Very often, the users do not pay close attention to diversify thermal zones and to modify or to adapt predefined profiles, and results of designing are affected positively or negatively without any alarm about it. Data such as occupancy schedules, internal loads and the interaction between people and windows or plant systems, represent some of the largest variables during the energy modelling and to understand calibration results. This is mainly due to the adoption of discrete standardized and conventional schedules with important consequences on the prevision of the energy consumptions. The problem is surely difficult to examine and to solve. In this paper, a sensitivity analysis is presented, to understand what is the order of magnitude of error that is committed by varying the deterministic schedules used for occupation, internal load, and lighting system. This could be a typical uncertainty for a case study as the presented one where there is not a regulation system for the HVAC system thus the occupant cannot interact with it. More in detail, starting from adopted schedules, created according to questioner’ s responses and that has allowed a good calibration of energy simulation model, several different scenarios are tested. Two type of analysis are presented: the reference building is compared with these scenarios in term of percentage difference on the projected total electric energy need and natural gas request. Then the different entries of consumption are analyzed and for more interesting cases also the comparison between calibration indexes. Moreover, for the optimal refurbishment solution, the same simulations are done. The variation on the provision of energy saving and global cost reduction is evidenced. This parametric study wants to underline the effect on performance indexes evaluation of the modelling assumptions during the description of thermal zones.

Keywords: energy simulation, modelling calibration, occupant behavior, university building

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Authors: Mohammed AL-Hasani

Abstract:

The Pandemic COVID-19 altered the daily habits and affected the functional performance of the cities after this crisis leaving remarkable impacts on many metropolises worldwide. It is so obvious that having more densification in the city leads to more threats altering this main approach that was called for achieving sustainable development. The main goal to achieve resiliency in the cities, especially in forcing risks, is to deal with a planning system that is able to resist, absorb, accommodate and recover from the impacts that had been affected. Many Cities in London, Wuhan, New York, and others worldwide carried different planning approaches and varied in reaction to safeguard the impacts of the pandemic. The cities globally varied from the radiant pattern predicted by Le Corbusier, or having multi urban centers more like the approach of Frank Lloyd Wright’s Broadacre City, or having linear growth or gridiron expansion that was common by Doxiadis, compact pattern, and many other hygiene patterns. These urban patterns shape the spatial distribution and Identify both open and natural spaces with gentrified and gentrifying areas. This crisis paid attention to reassess many planning approaches and examine the existing urban patterns focusing more on the aim of continuity and resiliency in managing the crises within the rapid transformation and the power of market forces. According to that, this paper hypothesized that those urban planning patterns determine the method of reaction in assuring quarantine for the inhabitance and the performance of public services and need to be updated through carrying out an innovative urban management system and adopt further resilience patterns in prospective urban planning approaches. This paper investigates the adaptivity and resiliency of variant urban planning patterns regarding selected cities worldwide that affected by COVID-19 and their role in applying certain management strategies in controlling the pandemic spread, finding out the main potentials that should be included in prospective planning approaches. The examination encompasses the spatial arrangement, blocks definition, plots arrangement, and urban space typologies. This paper aims to investigate the urban patterns to deliberate also the debate between densification as one of the more sustainable planning approaches and disaggregation tendency that was followed after the pandemic by restructuring and managing its application according to the assessment of the spatial distribution and urban patterns. The biggest long-term threat to dense cities proves the need to shift to online working and telecommuting, creating a mixture between using cyber and urban spaces to remobilize the city. Reassessing spatial design and growth, open spaces, urban population density, and public awareness are the main solutions that should be carried out to face the outbreak in our current cities that should be managed from global to tertiary levels and could develop criteria for designing the prospective cities

Keywords: COVID-19, densification, resiliency, urban patterns

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Authors: Ibtihaj Al-Siyabi

Abstract:

The crisis of COVID-19 posed enormous challenges to the statistical providers. While official statistics were disrupted by the pandemic and related containment measures, there was a growing and pressing need for real-time data and statistics to inform decisions. This paper gives an account of the way the pandemic impacted the operations of the National Statistical Offices (NSOs) in general in terms of data collection and methods used and the main challenges encountered by them based on international surveys. It highlights the performance of the Statistical Centre for the Cooperation Council for the Arab Countries of the Gulf, GCC-STAT, and its responsiveness to the pandemic placing special emphasis on environmental statistics. The paper concludes by confirming the GCC-STAT’s resilience and success in facing the challenges.

Keywords: NSO, COVID-19, statistics, crisis, pandemic

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Authors: A. Bahadoran, M. Zomorodian

Abstract:

The synthesizer of cobalt oxide nanoballs (length 3−4 μm, width 250−400 nm) was achieved by a simple high-temperature supercritical solution method. Multiwalled carbon aerogels are a step towards high-density nanometer-scale nanostructures. Cobalt oxide nanoballs were prepared by supercritical solution method. Synthesis in an aqueous solution containing cobalt hydroxide at ∼80 °C without any further heat treatment at high temperature. The formation of cobalt oxide nanoballs on carbon aerogel was confirmed by X-ray diffraction and Raman spectroscopy. The FE-SEM images showed the presence of cobalt oxide nanoballs. The reaction mechanism of the ultrasound-assisted synthesis of cobalt oxide nanostructures was proposed on the basis of the XRD, X-ray absorption spectroscopy analysis and FE-SEM observation of the reaction products taken during the course of the synthesis.

Keywords: cobalt oxide nano balls, carbon aerogel, synthesize, nanostructure

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Authors: Abir Hmida, Nihel Chekir, Ammar Ben Brahim

Abstract:

In the present paper, we investigate the feasibility of a thermal solar driven cold room in Gabes, southern region of Tunisia. The cold room of 109 m³ is refrigerated using an ammonia absorption machine. It is destined to preserve dates during the hot months of the year. A detailed study of the cold room leads previously to the estimation of the cooling load of the proposed storage room in the operating conditions of the region. The next step consists of the estimation of the required heat in the generator of the absorption machine to ensure the desired cold temperature. A thermodynamic analysis was accomplished and complete description of the system is determined. We propose, here, to provide the needed heat thermally from the sun by using vacuum tube collectors. We found that at least 21m² of solar collectors are necessary to accomplish the work of the solar cold room.

Keywords: absorption, ammonia, cold room, solar collector, vacuum tube

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