Search results for: critical decision method
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 26086

Search results for: critical decision method

25126 A Relative Analysis of Carbon and Dust Uptake by Important Tree Species in Tehran, Iran

Authors: Sahar Elkaee Behjati

Abstract:

Air pollution, particularly with dust, is one of the biggest issues Tehran is dealing with, and the city's green space which consists of trees has a critical role in absorption of it. The question this study aimed to investigate was which tree species the highest uptake capacity of the dust and carbon have suspended in the air. On this basis, 30 samples of trees from two different districts in Tehran were collected, and after washing and centrifuging, the samples were oven dried. The results of the study revealed that Ulmus minor had the highest amount of deposited dust in both districts. In addition, it was found that in Chamran district Ailanthus altissima and in Gandi district Ulmus minor has had the highest absorption of deposited carbon. Therefore, it could be argued that decision making on the selection of species for urban green spaces should take the above-mentioned parameters into account.

Keywords: dust, leaves, uptake total carbon, Tehran, tree species

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25125 Task Scheduling and Resource Allocation in Cloud-based on AHP Method

Authors: Zahra Ahmadi, Fazlollah Adibnia

Abstract:

Scheduling of tasks and the optimal allocation of resources in the cloud are based on the dynamic nature of tasks and the heterogeneity of resources. Applications that are based on the scientific workflow are among the most widely used applications in this field, which are characterized by high processing power and storage capacity. In order to increase their efficiency, it is necessary to plan the tasks properly and select the best virtual machine in the cloud. The goals of the system are effective factors in scheduling tasks and resource selection, which depend on various criteria such as time, cost, current workload and processing power. Multi-criteria decision-making methods are a good choice in this field. In this research, a new method of work planning and resource allocation in a heterogeneous environment based on the modified AHP algorithm is proposed. In this method, the scheduling of input tasks is based on two criteria of execution time and size. Resource allocation is also a combination of the AHP algorithm and the first-input method of the first client. Resource prioritization is done with the criteria of main memory size, processor speed and bandwidth. What is considered in this system to modify the AHP algorithm Linear Max-Min and Linear Max normalization methods are the best choice for the mentioned algorithm, which have a great impact on the ranking. The simulation results show a decrease in the average response time, return time and execution time of input tasks in the proposed method compared to similar methods (basic methods).

Keywords: hierarchical analytical process, work prioritization, normalization, heterogeneous resource allocation, scientific workflow

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25124 Artificial Intelligence Aided Improvement in Canada's Supply Chain Management

Authors: Mohammad Talebi

Abstract:

Supply chain administration could be a concern for all the countries within the world, whereas there's no special approach towards supportability. Generally, for one decade, manufactured insights applications in keen supply chains have found a key part. In this paper, applications of artificial intelligence in supply chain management have been clarified, and towards Canadian plans for smart supply chain management (SCM), a few notes have been suggested. A hierarchical framework for smart SCM might provide a great roadmap for decision-makers to find the most appropriate approach toward smart SCM. Within the system of decision-making, all the levels included in the accomplishment of smart SCM are included. In any case, more considerations are got to be paid to available and needed infrastructures.

Keywords: smart SCM, AI, SSCM, procurement

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25123 Decomposition of Funds Transfer Pricing Components in Islamic Bank: The Exposure Effect of Shariah Non-Compliant Event Rectification Process

Authors: Azrul Azlan Iskandar Mirza

Abstract:

The purpose of Funds Transfer Pricing (FTP) for Islamic Bank is to promote prudent liquidity risk-taking behavior of business units. The acquirer of stable deposits will be rewarded whilst a business unit that generates long-term assets will be charged for added liquidity funding risks. In the end, it promotes risk-adjusted pricing by incorporating profit rate risk and liquidity risk component in the product pricing. However, in the event of Shariah non-compliant (SNCE), FTP components will be examined in the rectification plan especially when Islamic banks need to purify the non-compliance income. The finding shows that the determination between actual and provision cost will defer the decision among Shariah committee in Islamic banks. This paper will review each of FTP components to ensure the classification of actual and provision costs reflect the decision on rectification process on SNCE. This will benefit future decision and its consistency of Islamic banks.

Keywords: fund transfer pricing, Islamic banking, Islamic finance, shariah non-compliant event

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25122 The Factors Influencing Consumer Behavior of Beverage in Retail Stores Chiang Mai Province

Authors: Winita Kitisak, Boontarika Panyomoon, Siriyakorn Nilpoun, Nithit Yosit, Peeraya Somsak

Abstract:

The purpose of this study will affect the marketing mix that influences the consumers’ behavior towards beverage purchasing from retail stores. It aims to study the consumers and to better understand their behaviors and factors influencing their decision making on buying beverage in retail stores. We study the example of 400 consumers in Chiang Mai. The study shows that most of the respondents were male, 50 percent is 20-30 year old, and 36.66 percent is 31-40 year old, only 2.66 percent is upper 50 years old, bachelor’s degree holders, working in business field and student with 10,001-15,000 Baht income. Most buyers spend 4-6 times a week buying cheap beverage from retail stores. The consumer bought alcoholic beverages, green tea drinks, and soft drinks, but the mainly purchased product was beer. The results indicate that the brand of the product motivates more on consumers’ demand. While shelf displays, products presentation, and sales promotion affect the most on the consumers’ decision to purchase from the retail stores, the promotions moderately impact the consumers’ decision on purchasing from retail stores.

Keywords: consumer behavior, beverage, retail stores, convenience store

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25121 Connecting Critical Macro-Finance to Theories of Capitalism

Authors: Vithul Kalki

Abstract:

The mainstream political economy failed to explain the nature and causes of systemic failures and thus to compare and comprehend how contemporary capitalist systems work. An alternative research framework of Critical Macro-Finance (CMF) is an attempt to collaborate political theory with post-Keynesian economics with an objective to find answers to unresolved questions that emerged since the international financial crisis and repeated failures of capital systems. This unorthodox approach brings out four main propositions, namely : (a) that the adoption of American financial practices has anchored financial globalization in market-based finance; (b) that global finance is a set of interconnected, hierarchical balance sheets, increasingly subject to time-critical liquidity; (c) that credit creation in market-based finance involves new forms of money; and (d) that market-based finance structurally requires a de-risking state capable both of protecting systemic liabilities and creating new investment opportunities. The ongoing discussion of CMF literature is yet to be tested or even fully framed. This qualitative paper will critically examine the CMF framework and will engage in discussions aiming to connect the CMF with theories of capitalism in a wider context to bring a holistic approach for analyzing contemporary financial capitalism.

Keywords: critical macro-finance, capitalism, financial system, comparative political economy

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25120 Effect of Internal Control Weaknesses and Audit Opinion to the Findings of State Losses

Authors: Wiji Wijaya

Abstract:

The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system.

Keywords: audit compliance findings, state’s loss, audit opinion, internal control, local government

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25119 Safeguarding the Construction Industry: Interrogating and Mitigating Emerging Risks from AI in Construction

Authors: Abdelrhman Elagez, Rolla Monib

Abstract:

This empirical study investigates the observed risks associated with adopting Artificial Intelligence (AI) technologies in the construction industry and proposes potential mitigation strategies. While AI has transformed several industries, the construction industry is slowly adopting advanced technologies like AI, introducing new risks that lack critical analysis in the current literature. A comprehensive literature review identified a research gap, highlighting the lack of critical analysis of risks and the need for a framework to measure and mitigate the risks of AI implementation in the construction industry. Consequently, an online survey was conducted with 24 project managers and construction professionals, possessing experience ranging from 1 to 30 years (with an average of 6.38 years), to gather industry perspectives and concerns relating to AI integration. The survey results yielded several significant findings. Firstly, respondents exhibited a moderate level of familiarity (66.67%) with AI technologies, while the industry's readiness for AI deployment and current usage rates remained low at 2.72 out of 5. Secondly, the top-ranked barriers to AI adoption were identified as lack of awareness, insufficient knowledge and skills, data quality concerns, high implementation costs, absence of prior case studies, and the uncertainty of outcomes. Thirdly, the most significant risks associated with AI use in construction were perceived to be a lack of human control (decision-making), accountability, algorithm bias, data security/privacy, and lack of legislation and regulations. Additionally, the participants acknowledged the value of factors such as education, training, organizational support, and communication in facilitating AI integration within the industry. These findings emphasize the necessity for tailored risk assessment frameworks, guidelines, and governance principles to address the identified risks and promote the responsible adoption of AI technologies in the construction sector.

Keywords: risk management, construction, artificial intelligence, technology

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25118 A Collaborative Problem Driven Approach to Design an HR Analytics Application

Authors: L. Atif, C. Rosenthal-Sabroux, M. Grundstein

Abstract:

The requirements engineering process is a crucial phase in the design of complex systems. The purpose of our research is to present a collaborative problem-driven requirements engineering approach that aims at improving the design of a Decision Support System as an Analytics application. This approach has been adopted to design a Human Resource management DSS. The Requirements Engineering process is presented as a series of guidelines for activities that must be implemented to assure that the final product satisfies end-users requirements and takes into account the limitations identified. For this, we know that a well-posed statement of the problem is “a problem whose crucial character arises from collectively produced estimation and a formulation found to be acceptable by all the parties”. Moreover, we know that DSSs were developed to help decision-makers solve their unstructured problems. So, we thus base our research off of the assumption that developing DSS, particularly for helping poorly structured or unstructured decisions, cannot be done without considering end-user decision problems, how to represent them collectively, decisions content, their meaning, and the decision-making process; thus, arise the field issues in a multidisciplinary perspective. Our approach addresses a problem-driven and collaborative approach to designing DSS technologies: It will reflect common end-user problems in the upstream design phase and in the downstream phase these problems will determine the design choices and potential technical solution. We will thus rely on a categorization of HR’s problems for a development mirroring the Analytics solution. This brings out a new data-driven DSS typology: Descriptive Analytics, Explicative or Diagnostic Analytics, Predictive Analytics, Prescriptive Analytics. In our research, identifying the problem takes place with design of the solution, so, we would have to resort a significant transformations of representations associated with the HR Analytics application to build an increasingly detailed representation of the goal to be achieved. Here, the collective cognition is reflected in the establishment of transfer functions of representations during the whole of the design process.

Keywords: DSS, collaborative design, problem-driven requirements, analytics application, HR decision making

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25117 Particle Size Analysis of Itagunmodi Southwestern Nigeria Alluvial Gold Ore Sample by Gaudin Schumann Method

Authors: Olaniyi Awe, Adelana R. Adetunji, Abraham Adeleke

Abstract:

Mining of alluvial gold ore by artisanal miners has been going on for decades at Itagunmodi, Southwestern Nigeria. In order to optimize the traditional panning gravity separation method commonly used in the area, a mineral particle size analysis study is critical. This study analyzed alluvial gold ore samples collected at identified five different locations in the area with a view to determine the ore particle size distributions. 500g measured of as-received alluvial gold ore sample was introduced into the uppermost sieve of an electrical sieve shaker consisting of sieves arranged in the order of decreasing nominal apertures of 5600μm, 3350μm, 2800μm, 355μm, 250μm, 125μm and 90μm, and operated for 20 minutes. The amount of material retained on each sieve was measured and tabulated for analysis. A screen analysis graph using the Gaudin Schuman method was drawn for each of the screen tests on the alluvial samples. The study showed that the percentages of fine particle size -125+90 μm fraction were 45.00%, 36.00%, 39.60%, 43.00% and 36.80% for the selected samples. These primary ore characteristic results provide reference data for the alluvial gold ore processing method selection, process performance measurement and optimization.

Keywords: alluvial gold ore, sieve shaker, particle size, Gaudin Schumann

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25116 Observing the Observers: Journalism and the Gendered Newsroom

Authors: M. Silveirinha, P. Lobo

Abstract:

In the last few decades, many studies have documented a systematic under-representation of women in the news. Aside from being fewer than men, research has also shown that they are frequently portrayed according to traditional stereotypes that have been proven to be disadvantageous for women. When considering this problem, it has often been argued that news content will be more gender balanced when the number of female journalists increases. However, the recent so-called ‘feminization’ of media professions has shown that this assumption is too simplistic. If we want to better grasp gender biases in news content we will need to take a deeper approach into the processes of news production and into journalism culture itself, taking the study of newsmaking as a starting point and theoretical framework, with the purpose of examining the actual newsroom routines, professional values, structures and news access that eventually lead to an unbalanced media representation of women. If journalists consider themselves to be observers of everyday social and political life, of specific importance, as a vast body of research shows, is the observation of women journalist’s believes and of their roles and practices in a gendered newsroom. In order to better understand the professional and organizational context of news production, and the gender power relations in decision-making processes, we conducted a participant observation in two television newsrooms. Our approach involved a combination of methods, including overt observation itself, formal and informal interviews and the writing-up and analysis of our own diaries. Drawing insights in organizational sociology, we took newsroom practices to be a result of professional routines and socialization and focused on how women and men respond to newsroom dynamics and structures. We also analyzed the gendered organization of the newsmaking process and the subtle and/or obvious glass-ceiling obstacles often reported on. In our paper we address two levels of research: first, we look at our results and establish an overview of the patterns of continuity between the gendering of organizations, working conditions and professional journalist beliefs. At this level, the study not only interrogates how journalists handle views on gender and the practice of the profession but also highlights the structural inequalities in journalism and the pervasiveness of family–work tensions for female journalists. Secondly, we reflect on our observation method, and establish a critical assessment of the method itself.

Keywords: gender, journalism, participant observation, women

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25115 Lateral Torsional Buckling Resistance of Trapezoidally Corrugated Web Girders

Authors: Annamária Käferné Rácz, Bence Jáger, Balázs Kövesdi, László Dunai

Abstract:

Due to the numerous advantages of steel corrugated web girders, its application field is growing for bridges as well as for buildings. The global stability behavior of such girders is significantly larger than those of conventional I-girders with flat web, thus the application of the structural steel material can be significantly reduced. Design codes and specifications do not provide clear and complete rules or recommendations for the determination of the lateral torsional buckling (LTB) resistance of corrugated web girders. Therefore, the authors made a thorough investigation regarding the LTB resistance of the corrugated web girders. Finite element (FE) simulations have been performed to develop new design formulas for the determination of the LTB resistance of trapezoidally corrugated web girders. FE model is developed considering geometrical and material nonlinear analysis using equivalent geometric imperfections (GMNI analysis). The equivalent geometric imperfections involve the initial geometric imperfections and residual stresses coming from rolling, welding and flame cutting. Imperfection sensitivity analysis was performed to determine the necessary magnitudes regarding only the first eigenmodes shape imperfections. By the help of the validated FE model, an extended parametric study is carried out to investigate the LTB resistance for different trapezoidal corrugation profiles. First, the critical moment of a specific girder was calculated by FE model. The critical moments from the FE calculations are compared to the previous analytical calculation proposals. Then, nonlinear analysis was carried out to determine the ultimate resistance. Due to the numerical investigations, new proposals are developed for the determination of the LTB resistance of trapezoidally corrugated web girders through a modification factor on the design method related to the conventional flat web girders.

Keywords: corrugated web, lateral torsional buckling, critical moment, FE modeling

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25114 Recent Developments in Artificial Intelligence and Information Communications Technology

Authors: Dolapo Adeyemo

Abstract:

Technology can be designed specifically for geriatrics and persons with disabilities or ICT accessibility solutions. Both solutions stand to benefit from advances in Artificial intelligence, which are computer systems that perform tasks that require human intelligence. Tasks such as decision making, visual perception, speech recognition, and even language translation are useful in both situation and will provide significant benefits to people with temporarily or permanent disabilities. This research’s goal is to review innovations focused on the use of artificial intelligence that bridges the accessibility gap in technology from a user-centered perspective. A mixed method approach that utilized a comprehensive review of academic literature on the subject combined with semi structure interviews of users, developers, and technology product owners. The internet of things and artificial intelligence technology is creating new opportunities in the assistive technology space and proving accessibility to existing technology. Device now more adaptable to the needs of the user by learning the behavior of users as they interact with the internet. Accessibility to devices have witnessed significant enhancements that continue to benefit people with disabilities. Examples of other advances identified are prosthetic limbs like robotic arms supported by artificial intelligence, route planning software for the visually impaired, and decision support tools for people with disabilities and even clinicians that provide care.

Keywords: ICT, IOT, accessibility solutions, universal design

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25113 Flange/Web Distortional Buckling of Cold-Formed Steel Beams with Web Holes under Pure Bending

Authors: Nan-Ting Yu, Boksun Kim, Long-Yuan Li

Abstract:

The cold-formed steel beams with web holes are widely used as the load-carrying members in structural engineering. The perforations can release the space of the building and let the pipes go through. However, the perforated cold-formed steel (PCFS) beams may fail by distortional buckling more easily than beams with plain web; this is because the rotational stiffness from the web decreases. It is well known that the distortional buckling can be described as the buckling of the compressed flange-lip system. In fact, near the ultimate failure, the flange/web corner would move laterally, which indicates the bending of the web should be taken account. The purpose of this study is to give a specific solution for the critical stress of flange/web distortional buckling of PCFS beams. The new model is deduced based on classical energy method, and the deflection of the web is represented by the shape function of the plane beam element. The finite element analyses have been performed to validate the accuracy of the proposed model. The comparison of the critical stress calculated from Hancock's model, FEA, and present model, shows that the present model can provide a splendid prediction for the flange/web distortional buckling of PCFS beams.

Keywords: cold-formed steel, beams, perforations, flange-web distortional buckling, finite element analysis

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25112 Niftiness of the COLME to Promote Shared Decision-Making in Organizations

Authors: Prakash Singh

Abstract:

The question that arises is whether a theory such as the Collegial Leadership Model of Emancipation (COLME) has the potency to introduce leadership change by empowering and emancipating their employees. It is a fallacy to simply assume that experience alone, in the absence of theory, will contribute to this knowledge base to develop collegial leaders. The focus of this study is to therefore ascertain whether the COLME can serve as a conceptual framework to transform traditional bureaucratic management practices (TBMPs) in order to promote shared decision-making in organizations such as schools. All the respondents in this exploratory qualitative study embraced collegiality to transform TBMPs in their organizations. For the positive effects to be sustained, the collegial practices need to be evolutionary and emancipatory in order to evoke the values of collegial leadership as elucidated by the findings of this study. Interviewees affirmed that the COLME provides an astute framework to develop commendable collegial leadership practices as it clearly outlines procedures to develop and use the leadership potential of all the employees in order to foster joint accountability. They acknowledged that when the principles of collegiality are flexibly applied, they contribute to the creation of a holistic milieu in which all employees are able to express themselves freely, without fear of failure, and thus feel that they are part of the democratic decision-making process. Evidently, a conceptual framework such as the COLME can serve as a benchmark for leadership effectiveness because organizational outcomes need to be measured against standards of excellence in meeting both employee and customer expectations.

Keywords: collegial leadership model, employee empowerment, shared decision-making, traditional bureaucratic management practices

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25111 Effect of Fluidized Granular Activated Carbon for the Mitigation of Membrane Fouling in Wastewater Treatment

Authors: Jingwei Wang, Anthony G. Fane, Jia Wei Chew

Abstract:

The use of fluidized Granular Activated Carbon (GAC) as a means of mitigation membrane fouling in membrane bioreactors (MBRs) has received much attention in recent years, especially in anaerobic fluidized bed membrane bioreactors (AFMBRs). It has been affirmed that the unsteady-state tangential shear conferred by GAC fluidization on membrane surface suppressed the extent of membrane fouling with energy consumption much lower than that of bubbling (i.e., air sparging). In a previous work, the hydrodynamics of the fluidized GAC particles were correlated with membrane fouling mitigation effectiveness. Results verified that the momentum transfer from particle to membrane held a key in fouling mitigation. The goal of the current work is to understand the effect of fluidized GAC on membrane critical flux. Membrane critical flux values were measured by a vertical Direct Observation Through the Membrane (DOTM) setup. The polystyrene particles (known as latex particles) with the particle size of 5 µm were used as model foulant thus to give the number of the foulant on the membrane surface. Our results shed light on the positive effect of fluidized GAC enhancing the critical membrane flux by an order-of-magnitude as compared to that of liquid shear alone. Membrane fouling mitigation was benefitted by the increasing of power input.

Keywords: membrane fouling mitigation, liquid-solid fluidization, critical flux, energy input

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25110 An Exploration of Cyberspace Security, Strategy for a New Era

Authors: Laxmi R. Kasaraneni

Abstract:

The Internet connects all the networks, including the nation’s critical infrastructure that are used extensively by not only a nation’s government and military to protect sensitive information and execute missions, but also the primary infrastructure that provides services that enable modern conveniences such as education, potable water, electricity, natural gas, and financial transactions. It has become the central nervous system for the government, the citizens, and the industries. When it is attacked, the effects can ripple far and wide impacts not only to citizens’ well-being but nation’s economy, civil infrastructure, and national security. As such, these critical services may be targeted by malicious hackers during cyber warfare, it is imperative to not only protect them and mitigate any immediate or potential threats, but to also understand the current or potential impacts beyond the IT networks or the organization. The Nation’s IT infrastructure which is now vital for communication, commerce, and control of our physical infrastructure, is highly vulnerable to attack. While existing technologies can address some vulnerabilities, fundamentally new architectures and technologies are needed to address the larger structural insecurities of an infrastructure developed in a more trusting time when mass cyber attacks were not foreseen. This research is intended to improve the core functions of the Internet and critical-sector information systems by providing a clear path to create a safe, secure, and resilient cyber environment that help stakeholders at all levels of government, and the private sector work together to develop the cybersecurity capabilities that are key to our economy, national security, and public health and safety. This research paper also emphasizes the present and future cyber security threats, the capabilities and goals of cyber attackers, a strategic concept and steps to implement cybersecurity for maximum effectiveness, enabling technologies, some strategic assumptions and critical challenges, and the future of cyberspace.

Keywords: critical challenges, critical infrastructure, cyber security, enabling technologies, national security

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25109 Construction Contractor Pre-Qualification Using Multi-Attribute Utility Theory: A Multiplicative Approach

Authors: B. Vikram, Y. Anu Leena, Y. Anu Neena, M. V. Krishna Rao, V. S. S. Kumar

Abstract:

The industry is often criticized for inefficiencies in outcomes such as time and cost overruns, low productivity, poor quality and inadequate customer satisfaction. To enhance the chances for construction projects to be successful, selecting an able contractor is one of the fundamental decisions to be made by clients. The selection of the most appropriate contractor is a multi-criteria decision making (MCDM) process. In this paper, multi-attribute utility theory (MAUT) is employed utilizing the multiplicative form of utility function for ranking the prequalified contractors. Performance assessment criteria covering contracting company attributes, experience record, past performance, performance potential, financial stability and project specific criteria are considered for contractor evaluation. A case study of multistoried building for which four contractors submitted bids is considered to illustrate the applicability of multiplicative approach of MAUT to rank the prequalified contractors. The proposed MAUT decision making methodology can also be employed to other decision making situations.

Keywords: multi-attribute utility theory, construction industry, prequalification, contractor

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25108 The Voluntary Audit of Semi-Annual Consolidated Financial Statements Decision and Accounting Conservatism

Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

Abstract:

This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.

Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry

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25107 Analytical Formulae for the Approach Velocity Head Coefficient

Authors: Abdulrahman Abdulrahman

Abstract:

Critical depth meters, such as abroad crested weir, Venture Flume and combined control flume are standard devices for measuring flow in open channels. The discharge relation for these devices cannot be solved directly, but it needs iteration process to account for the approach velocity head. In this paper, analytical solution was developed to calculate the discharge in a combined critical depth-meter namely, a hump combined with lateral contraction in rectangular channel with subcritical approach flow including energy losses. Also analytical formulae were derived for approach velocity head coefficient for different types of critical depth meters. The solution was derived by solving a standard cubic equation considering energy loss on the base of trigonometric identity. The advantage of this technique is to avoid iteration process adopted in measuring flow by these devices. Numerical examples are chosen for demonstration of the proposed solution.

Keywords: broad crested weir, combined control meter, control structures, critical flow, discharge measurement, flow control, hydraulic engineering, hydraulic structures, open channel flow

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25106 Change to the Location/Ownership and Control of Liquid Metering Skids

Authors: Mahmoud Jumah

Abstract:

This paper presents the circumstances and decision making in case of change management in any industrial processes, and the effective strategic planning ensured to provide with the on time completion of projects. In this specific case, the Front End Engineering Design and the awarded Lump Sum Turn Key Contract had provided for full control and ownership of all Liquid Metering Skids by Controlling Team. The demarcation and location were changed, and the Ownership and Control of the Liquid Metering Skids inside the boundaries of the Asset Owner were transferred from Controlling Team to Asset Owner after the award of the LSTK Contract. The requested changes resulted in Adjustment Order and the relevant scope of work is an essential part of the original Contract. The majority of equipment and materials (i.e. liquid metering skids, valves, piping, etc.) has already been in process.

Keywords: critical path, project change management, stakeholders problem solving, strategic planning

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25105 A Mimetic Textuality in Robert Frost's 'Nothing Gold Can Stay'

Authors: Kurt S. Candilas

Abstract:

This study is a critical analysis of the work of Robert Frost, 'Nothing Gold Can Stay'. It subjects the literary piece into a qualitative analysis using the critical theory of mimesis. In effect, this study is proposed to find out and shed light on the mimetic feature of the poem’s textuality. Generally, it aims to analyze the poem’s deeper meaning in the context of the reality of life from birth to death. For the most part, this critical analysis discerns, investigates, and highlights the features which present the imitation of life in detail and from a deeper view. Based on the result of analysis, it shows that Frost has portrayed the cycle of life from birth to midst life as about proving oneself to others as far as achievements and accomplishments are concerned; secondly, at some point of one’s life, successes and achievements are just one’s perfect signature of living. As Frost discloses his poem, his message of the reality of life from birth to death is clear enough, that nothing is going to last forever.

Keywords: Nothing Gold Can Stay, mimesis, birth, death

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25104 Machine Learning Analysis of Eating Disorders Risk, Physical Activity and Psychological Factors in Adolescents: A Community Sample Study

Authors: Marc Toutain, Pascale Leconte, Antoine Gauthier

Abstract:

Introduction: Eating Disorders (ED), such as anorexia, bulimia, and binge eating, are psychiatric illnesses that mostly affect young people. The main symptoms concern eating (restriction, excessive food intake) and weight control behaviors (laxatives, vomiting). Psychological comorbidities (depression, executive function disorders, etc.) and problematic behaviors toward physical activity (PA) are commonly associated with ED. Acquaintances on ED risk factors are still lacking, and more community sample studies are needed to improve prevention and early detection. To our knowledge, studies are needed to specifically investigate the link between ED risk level, PA, and psychological risk factors in a community sample of adolescents. The aim of this study is to assess the relation between ED risk level, exercise (type, frequency, and motivations for engaging in exercise), and psychological factors based on the Jacobi risk factors model. We suppose that a high risk of ED will be associated with the practice of high caloric cost PA, motivations oriented to weight and shape control, and psychological disturbances. Method: An online survey destined for students has been sent to several middle schools and colleges in northwest France. This survey combined several questionnaires, the Eating Attitude Test-26 assessing ED risk; the Exercise Motivation Inventory–2 assessing motivations toward PA; the Hospital Anxiety and Depression Scale assessing anxiety and depression, the Contour Drawing Rating Scale; and the Body Esteem Scale assessing body dissatisfaction, Rosenberg Self-esteem Scale assessing self-esteem, the Exercise Dependence Scale-Revised assessing PA dependence, the Multidimensional Assessment of Interoceptive Awareness assessing interoceptive awareness and the Frost Multidimensional Perfectionism Scale assessing perfectionism. Machine learning analysis will be performed in order to constitute groups with a tree-based model clustering method, extract risk profile(s) with a bootstrap method comparison, and predict ED risk with a prediction method based on a decision tree-based model. Expected results: 1044 complete records have already been collected, and the survey will be closed at the end of May 2022. Records will be analyzed with a clustering method and a bootstrap method in order to reveal risk profile(s). Furthermore, a predictive tree decision method will be done to extract an accurate predictive model of ED risk. This analysis will confirm typical main risk factors and will give more data on presumed strong risk factors such as exercise motivations and interoceptive deficit. Furthermore, it will enlighten particular risk profiles with a strong level of proof and greatly contribute to improving the early detection of ED and contribute to a better understanding of ED risk factors.

Keywords: eating disorders, risk factors, physical activity, machine learning

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25103 Comparing Performance of Irrigation System in Nepal by Collective Action and Decision-Making Capacity of the Farmers

Authors: Manita Ale, Ganesh P. Shivakoti, Ram C. Bastakoti

Abstract:

Irrigation system, a system for enhancing agricultural productivity, requires regular maintenance in order to avoid irregular allocation of water. For maintenance of the system in long run, farmers’ participation plays a key role increasing the performance of system. The performance of any irrigation system mainly relies on various factors which affect collective action plus decision making, as well as their shared impacts. The paper consists of system level information that were collected from 12 Irrigation Systems (IS) from three-sampled districts of Nepal and the household information that were collected from 160 irrigation water users. The results reveal that, out of 12 sampled irrigation systems, only 4 systems shows high performance levels. The high performance level of those systems was characterized on the basis of adequate availability of water, good maintenance of system infrastructure, and conformance to existing rules followed. In addition, the paper compares different irrigation systems based on trust, reciprocity, cropping intensity, command area and yield as tools to indicate the importance of collective action in performance of irrigation system.

Keywords: collective action, decision-making, farmers’ participation, performance

Procedia PDF Downloads 405
25102 Integration, a Tool to Develop Critical Thinking Skills of Undergraduate Veterinary Students

Authors: M. L. W. P. De Silva, R. A. C. Rabel, N. Smith, L. McIntyre, T. J Parkinson, K. A. N. Wijayawardhane

Abstract:

Curricular integration is an important concept in medical education for developing students’ ability to create connections between different medical disciplines. Problem-Based Learning (PBL) is one of the vehicles through which such integration can be achieved. During the recent review of the veterinary curriculum at the University of Peradeniya, a series of courses in Integrative Veterinary Science (IVS) were introduced, in which PBL was the primary teaching methodology. The objectives of this study were to evaluate students’ opinions on PBL as a teaching method: it should be noted that, within the context of secondary and tertiary education in Sri Lanka, this would be an entirely novel learning experience for the students. Opinions were sought at the conclusion of IVS sessions where students of semesters 2, 4, 6, and 7 (of an 8-semester program) were exposed to a two, 2-hour PBL-based case scenario. The PBL-based case scenario in semesters 2, 4, and 7 were delivered using material previously developed by an experienced PBL practitioner, whilst material for semester 6 was prepared de novo by a less experienced practitioner. Each student (semesters 2: n=38, 4: n=37, 6: n=55, and 7: n=40) completed a questionnaire which asked whether: (i) the course had improved their critical thinking skills; (ii) the learning environment was sufficiently comfortable to express/share student’s opinion; (iii) there was sufficient facilitator guidance; (iv) the online study environment enhanced learning; and (v) the students were overall satisfied with the PBL approach and IVS concept. Responses were given on a 5-point Likert-scale (strongly agree (SA), agree (A), neutral (N), disagree (D), and strongly disagree (SD)). SA and A responses were summed to provide an overall ‘satisfactory’ response. Results were subjected to frequency-distribution statistical analysis. A total of 88.5% of students gave SA+A scores to their overall satisfaction. The proportion of SA+A scores differed between different semesters, such that 95% of semester 2, 4, and 7 students gave SA+A scores, whereas only 69% of semester 6 students did so for their respective sessions. Overall, 96% of the students gave SA+A scores to the question relating to the improvement of critical thinking skills: semester 6 students’ scores were marginally, but not significantly, lower (91% SA+A) than those in other semesters. The difference of scores between semester 6 and the other semesters may be attributed to the different PBL-material used and/or the different experience levels of the practitioners that developed the study material. The use of PBL as a means of teaching IVS curriculum-integration courses was well-received by the students in terms of their overall satisfaction and their perceptions of improved critical thinking skills. Importantly, this was achieved in the face of a methodology that was entirely novel to the students. Finally, the delivery of the PBL medium was readily mastered by the practitioner to whom it was also a novel methodology.

Keywords: critical thinking skills, integration, problem based learning, veterinary education

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25101 Personnel Selection Based on Step-Wise Weight Assessment Ratio Analysis and Multi-Objective Optimization on the Basis of Ratio Analysis Methods

Authors: Emre Ipekci Cetin, Ebru Tarcan Icigen

Abstract:

Personnel selection process is considered as one of the most important and most difficult issues in human resources management. At the stage of personnel selection, the applicants are handled according to certain criteria, the candidates are dealt with, and efforts are made to select the most appropriate candidate. However, this process can be more complicated in terms of the managers who will carry out the staff selection process. Candidates should be evaluated according to different criteria such as work experience, education, foreign language level etc. It is crucial that a rational selection process is carried out by considering all the criteria in an integrated structure. In this study, the problem of choosing the front office manager of a 5 star accommodation enterprise operating in Antalya is addressed by using multi-criteria decision-making methods. In this context, SWARA (Step-wise weight assessment ratio analysis) and MOORA (Multi-Objective Optimization on the basis of ratio analysis) methods, which have relatively few applications when compared with other methods, have been used together. Firstly SWARA method was used to calculate the weights of the criteria and subcriteria that were determined by the business. After the weights of the criteria were obtained, the MOORA method was used to rank the candidates using the ratio system and the reference point approach. Recruitment processes differ from sector to sector, from operation to operation. There are a number of criteria that must be taken into consideration by businesses in accordance with the structure of each sector. It is of utmost importance that all candidates are evaluated objectively in the framework of these criteria, after these criteria have been carefully selected in the selection of suitable candidates for employment. In the study, staff selection process was handled by using SWARA and MOORA methods together.

Keywords: accommodation establishments, human resource management, multi-objective optimization on the basis of ratio analysis, multi-criteria decision making, step-wise weight assessment ratio analysis

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25100 Critical Success Factors Influencing Construction Project Performance for Different Objectives: Procurement Phase

Authors: Samart Homthong, Wutthipong Moungnoi

Abstract:

Critical success factors (CSFs) and the criteria to measure project success have received much attention over the decades and are among the most widely researched topics in the context of project management. However, although there have been extensive studies on the subject by different researchers, to date, there has been little agreement on the CSFs. The aim of this study is to identify the CSFs that influence the performance of construction projects, and determine their relative importance for different objectives across five stages in the project life cycle. A considerable literature review was conducted that resulted in the identification of 179 individual factors. These factors were then grouped into nine major categories. A questionnaire survey was used to collect data from three groups of respondents: client representatives, consultants, and contractors. Out of 164 questionnaires distributed, 93 were returned, yielding a response rate of 56.7%. Using the mean score, relative importance index, and weighted average method, the top 10 critical factors for each category were identified. The agreement of survey respondents on those categorised factors were analysed using Spearman’s rank correlation. A one-way analysis of variance was then performed to determine whether the mean scores among the various groups of respondents were statistically significant. The findings indicate the most CSFs in each category in procurement phase are: proper procurement programming of materials (time), stability in the price of materials (cost), and determining quality in the construction (quality). They are then followed by safety equipment acquisition and maintenance (health and safety), budgeting allowed in a contractual arrangement for implementing environmental management activities (environment), completeness of drawing documents (productivity), accurate measurement and pricing of bill of quantities (risk management), adequate communication among the project team (human resource), and adequate cost control measures (client satisfaction). An understanding of CSFs would help all interested parties in the construction industry to improve project performance. Furthermore, the results of this study would help construction professionals and practitioners take proactive measures for effective project management.

Keywords: critical success factors, procurement phase, project life cycle, project performance

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25099 The Right of Taiwanese Individuals with Mental Illnesses to Participate in Medical Decision-Making

Authors: Ying-Lun Tseng Chiu-Ying Chen

Abstract:

Taiwan's Mental Health Act was amended at the end of 2022; they added regulations regarding refusing compulsory treatment by patients with mental illnesses. In addition, not only by an examination committee, the judge must also assess the patient's need for compulsory treatment. Additionally, the maximum of compulsory hospitalization has been reduced from an unlimited period to a maximum of 60 days. They aim to promote the healthcare autonomy of individuals with mental illnesses in Taiwan and prevent their silenced voice in medical decision-making while they still possess rationality. Furthermore, they plan to use community support and social care networks to replace the current practice of compulsory treatment in Taiwan. This study uses qualitative research methodology, utilizing interview guidelines to inquire about the experiences of Taiwanese who have undergone compulsory hospitalization, compulsory community treatment, and compulsory medical care. The interviews aimed to explore their feelings when they were subjected to compulsory medical intervention, the inside of their illness, their opinions after treatments, and whether alternative medical interventions proposed by them were considered. Additionally, participants also asked about their personal life history and their support networks in their lives. We collected 12 Taiwanese who had experienced compulsory medical interventions and were interviewed 14 times. The findings indicated that participants still possessed rationality during the onset of their illness. However, when they have other treatments to replace compulsory medical, they sometimes diverge from those of the doctors and their families. Finally, doctors prefer their professional judgment and patients' families' option. Therefore, Taiwanese mental health patients' power of decision-making still needs to improve. Because this research uses qualitative research, so difficult to find participants, and the sample size rate was smaller than Taiwan's population, it may have biases in the analysis. So, Taiwan still has significant progress in enhancing the decision-making rights of participants in the study.

Keywords: medical decision making, compulsory treatment, medical ethics, mental health act

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25098 An Introduction to Critical Chain Project Management Methodology

Authors: Ranjini Ramanath, Nanjunda P. Swamy

Abstract:

Construction has existed in our lives since time immemorial. However, unlike any other industry, construction projects have their own unique challenges – project type, purpose and end use of the project, geographical conditions, logistic arrangements, largely unorganized manpower and requirement of diverse skill sets, etc. These unique characteristics bring in their own level of risk and uncertainties to the project, which cause the project to deviate from its planned objectives of time, cost, quality, etc. over the many years, there have been significant developments in the way construction projects are conceptualized, planned, and managed. With the rapid increase in the population, increased rate of urbanization, there is a growing demand for infrastructure development, and it is required that the projects are delivered timely, and efficiently. In an age where ‘Time is Money,' implementation of new techniques of project management is required in leading to successful projects. This paper proposes a different approach to project management, which if applied in construction projects, can help in the accomplishment of the project objectives in a faster manner.

Keywords: critical chain project management methodology, critical chain, project management, construction management

Procedia PDF Downloads 423
25097 Integrated Genetic-A* Graph Search Algorithm Decision Model for Evaluating Cost and Quality of School Renovation Strategies

Authors: Yu-Ching Cheng, Yi-Kai Juan, Daniel Castro

Abstract:

Energy consumption of buildings has been an increasing concern for researchers and practitioners in the last decade. Sustainable building renovation can reduce energy consumption and carbon dioxide emissions; meanwhile, it also can extend existing buildings useful life and facilitate environmental sustainability while providing social and economic benefits to the society. School buildings are different from other designed spaces as they are more crowded and host the largest portion of daily activities and occupants. Strategies that focus on reducing energy use but also improve the students’ learning environment becomes a significant subject in sustainable school buildings development. A decision model is developed in this study to solve complicated and large-scale combinational, discrete and determinate problems such as school renovation projects. The task of this model is to automatically search for the most cost-effective (lower cost and higher quality) renovation strategies. In this study, the search process of optimal school building renovation solutions is by nature a large-scale zero-one programming determinate problem. A* is suitable for solving deterministic problems due to its stable and effective search process, and genetic algorithms (GA) provides opportunities to acquire global optimal solutions in a short time via its indeterminate search process based on probability. These two algorithms are combined in this study to consider trade-offs between renovation cost and improved quality, this decision model is able to evaluate current school environmental conditions and suggest an optimal scheme of sustainable school buildings renovation strategies. Through adoption of this decision model, school managers can overcome existing limitations and transform school buildings into spaces more beneficial to students and friendly to the environment.

Keywords: decision model, school buildings, sustainable renovation, genetic algorithm, A* search algorithm

Procedia PDF Downloads 118