Search results for: key information documents
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11462

Search results for: key information documents

10442 Combating Money Laundering and Inroads into Banking Secrecy: Evidence from Malaysia

Authors: Aspalella A. Rahman

Abstract:

It is widely accepted that the investigation of money laundering and the tracing and confiscation of criminal proceeds have intruded into the principles of banking secrecy. The inroads into banking secrecy present serious threats to democracy, and more importantly, to the traditional banker-customer relationship. It is generally accepted that the fight against money laundering is in conflict with the secrecy rule. Banking secrecy is a customer privilege whereas combating crime is critical for public safety and security. Indeed, achieving a proper balance is a desirable goal. But how we go about achieving such a balance is a question encountered by many law enforcement authorities. Therefore, this paper examines the effect of disclosure under the Malaysian anti-money laundering laws on the traditional duty of banks to keep the customer’s information confidential. It also analyzes whether the Malaysian laws provide a right balance between a duty to keep customer’s information secret and a duty to disclose such information in the fight against money laundering. On closer inspection, it is submitted that the Malaysian laws provide sufficient safeguards to ensure that the disclosure of customer’s information is carried out in a manner that is not prejudicial to the interest of legitimate customers. This is a positive approach that could protect the innocent customers from being mistreated by the law. Ultimately, it can be said that the growing threat of global money laundering and terrorism makes the overriding of banking secrecy justified because without a flow of information from the banks, the effective prevention of the menace is not possible.

Keywords: anti-money laundering law, banker-customer relationship, banking secrecy, confidentiality, money laundering

Procedia PDF Downloads 429
10441 An Ontology for Smart Learning Environments in Music Education

Authors: Konstantinos Sofianos, Michail Stefanidakis

Abstract:

Nowadays, despite the great advances in technology, most educational frameworks lack a strong educational design basis. E-learning has become prevalent, but it faces various challenges such as student isolation and lack of quality in the learning process. An intelligent learning system provides a student with educational material according to their learning background and learning preferences. It records full information about the student, such as demographic information, learning styles, and academic performance. This information allows the system to be fully adapted to the student’s needs. In this paper, we propose a framework and an ontology for music education, consisting of the learner model and all elements of the learning process (learning objects, teaching methods, learning activities, assessment). This framework can be integrated into an intelligent learning system and used for music education in schools for the development of professional skills and beyond.

Keywords: intelligent learning systems, e-learning, music education, ontology, semantic web

Procedia PDF Downloads 140
10440 A Quantitative and Exploratory Study of the Changing Ideals and Challenges Involving the Modern Olympic Movement

Authors: Ram Dayal

Abstract:

Since inception of the modern Olympic Games in 1896 in Athens, Greece, it has undergone a paradigm shift over a period of more than a century. It originated with the purpose of inculcating physical and moral qualities, sense of aesthetics, ethical and spiritual value and educating young people, through the spread of the philosophy of amateurism, which is free from the vices of racial discrimination, any country’s domination, corruption, doping menace and political interference. Now, it has metamorphosed into the arena where only professionalism matters and has been reduced to the show of strength for countries analogous to the cold war. Rather than spirit of sports, the economics of sports is the more relevant underpinning. Changes in medal tally over a period of time and its correlation with the changing geo-political structure have been evaluated quantitatively using regression analyses, which have yielded statistically significant relationship among variables. The present study also tries to explore this shift in Olympic spirit through historical approach, using books, thesis, dissertations, articles, related documents. The present study will help evaluate the Olympic ideals with modern perspective and the need to replace or reinstall the same in order to nurture and rejuvenate the modern Olympic movement.

Keywords: challenges, games, olympic, sports

Procedia PDF Downloads 227
10439 The Integration of Patient Health Record Generated from Wearable and Internet of Things Devices into Health Information Exchanges

Authors: Dalvin D. Hill, Hector M. Castro Garcia

Abstract:

A growing number of individuals utilize wearable devices on a daily basis. The usage and functionality of these wearable devices vary from user to user. One popular usage of said devices is to track health-related activities that are typically stored on a device’s memory or uploaded to an account in the cloud; based on the current trend, the data accumulated from the wearable device are stored in a standalone location. In many of these cases, this health related datum is not a factor when considering the holistic view of a user’s health lifestyle or record. This health-related data generated from wearable and Internet of Things (IoT) devices can serve as empirical information to a medical provider, as the standalone data can add value to the holistic health record of a patient. This paper proposes a solution to incorporate the data gathered from these wearable and IoT devices, with that a patient’s Personal Health Record (PHR) stored within the confines of a Health Information Exchange (HIE).

Keywords: electronic health record, health information exchanges, internet of things, personal health records, wearable devices, wearables

Procedia PDF Downloads 130
10438 Supervised Learning for Cyber Threat Intelligence

Authors: Jihen Bennaceur, Wissem Zouaghi, Ali Mabrouk

Abstract:

The major aim of cyber threat intelligence (CTI) is to provide sophisticated knowledge about cybersecurity threats to ensure internal and external safeguards against modern cyberattacks. Inaccurate, incomplete, outdated, and invaluable threat intelligence is the main problem. Therefore, data analysis based on AI algorithms is one of the emergent solutions to overcome the threat of information-sharing issues. In this paper, we propose a supervised machine learning-based algorithm to improve threat information sharing by providing a sophisticated classification of cyber threats and data. Extensive simulations investigate the accuracy, precision, recall, f1-score, and support overall to validate the designed algorithm and to compare it with several supervised machine learning algorithms.

Keywords: threat information sharing, supervised learning, data classification, performance evaluation

Procedia PDF Downloads 150
10437 Define Immersive Need Level for Optimal Adoption of Virtual Words with BIM Methodology

Authors: Simone Balin, Cecilia M. Bolognesi, Paolo Borin

Abstract:

In the construction industry, there is a large amount of data and interconnected information. To manage this information effectively, a transition to the immersive digitization of information processes is required. This transition is important to improve knowledge circulation, product quality, production sustainability and user satisfaction. However, there is currently a lack of a common definition of immersion in the construction industry, leading to misunderstandings and limiting the use of advanced immersive technologies. Furthermore, the lack of guidelines and a common vocabulary causes interested actors to abandon the virtual world after the first collaborative steps. This research aims to define the optimal use of immersive technologies in the AEC sector, particularly for collaborative processes based on the BIM methodology. Additionally, the research focuses on creating classes and levels to structure and define guidelines and a vocabulary for the use of the " Immersive Need Level." This concept, matured by recent technological advancements, aims to enable a broader application of state-of-the-art immersive technologies, avoiding misunderstandings, redundancies, or paradoxes. While the concept of "Informational Need Level" has been well clarified with the recent UNI EN 17412-1:2021 standard, when it comes to immersion, current regulations and literature only provide some hints about the technology and related equipment, leaving the procedural approach and the user's free interpretation completely unexplored. Therefore, once the necessary knowledge and information are acquired (Informational Need Level), it is possible to transition to an Immersive Need Level that involves the practical application of the acquired knowledge, exploring scenarios and solutions in a more thorough and detailed manner, with user involvement, via different immersion scales, in the design, construction or management process of a building or infrastructure. The need for information constitutes the basis for acquiring relevant knowledge and information, while the immersive need can manifest itself later, once a solid information base has been solidified, using the senses and developing immersive awareness. This new approach could solve the problem of inertia among AEC industry players in adopting and experimenting with new immersive technologies, expanding collaborative iterations and the range of available options.

Keywords: AECindustry, immersive technology (IMT), virtual reality, augmented reality, building information modeling (BIM), decision making, collaborative process, information need level, immersive level of need

Procedia PDF Downloads 101
10436 Effects of Corporate Social Responsibility on Individual Investors’ Judgment on Investment Risk: Experimental Evidence from China

Authors: Huayun Zhai, Quan Hu, Wei-Chih Chiang, Jianjun Du

Abstract:

By applying experimental methodology in the framework of the behavior-perception theory, this paper studies the relationship between information quality of corporates’ social responsibility (CSR) and individual investors’ risk perception, intermediated with individual investors’ perception on CSR. The findings are as follows: In general, the information quality of CSR significantly influences individual investors’ perception on investment risks. Furthermore, certification on CSR can help reinforce such perceptions. The higher the reporting quality of CSR is, accompanied by the certification by an independent third party, the more likely individual investors recognize the responsibilities. The research also found that the perception on CSR not only plays a role of intermediation between information quality about CSR and investors’ perception on investment risk but also intermediates the certification of CSR reports and individual investors’ judgment on investment risks. The main contributions of the research are in two folds. The first is that it supplements the research on CSR from the perspective of investors’ perceptions. The second is that the research provides theoretical and experimental evidence for enterprises to implement and improve reports on their social responsibilities.

Keywords: information quality, corporate social responsibility, report certification, individual investors’ perception on risk, perception of corporate social responsibility

Procedia PDF Downloads 75
10435 The Amount of Information Processing and Balance Performance in Children: The Dual-Task Paradigm

Authors: Chin-Chih Chiou, Tai-Yuan Su, Ti-Yu Chen, Wen-Yu Chiu, Chungyu Chen

Abstract:

The purpose of this study was to investigate the effect of reaction time (RT) or balance performance as the number of stimulus-response choices increases, the amount of information processing of 0-bit and 1-bit conditions based on Hick’s law, using the dual-task design. Eighteen children (age: 9.38 ± 0.27 years old) were recruited as the participants for this study, and asked to assess RT and balance performance separately and simultaneously as following five conditions: simple RT (0-bit decision), choice RT (1-bit decision), single balance control, balance control with simple RT, and balance control with choice RT. Biodex 950-300 balance system and You-Shang response timer were used to record and analyze the postural stability and information processing speed (RT) respectively for the participants. Repeated measures one-way ANOVA with HSD post-hoc test and 2 (balance) × 2 (amount of information processing) repeated measures two-way ANOVA were used to test the parameters of balance performance and RT (α = .05). The results showed the overall stability index in the 1-bit decision was lower than in 0-bit decision, and the mean deflection in the 1-bit decision was lower than in single balance performance. Simple RTs were faster than choice RTs both in single task condition and dual task condition. It indicated that the chronometric approach of RT could use to infer the attention requirement of the secondary task. However, this study did not find that the balance performance is interfered for children by the increasing of the amount of information processing.

Keywords: capacity theory, reaction time, Hick’s law, balance

Procedia PDF Downloads 453
10434 Firm's Growth Leading Dimensions of Blockchain Empowered Information Management System: An Empirical Study

Authors: Umang Varshney, Amit Karamchandani, Rohit Kapoor

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Practitioners and researchers have realized that Blockchain is not limited to currency. Blockchain as a distributed ledger can ensure a transparent and traceable supply chain. Due to Blockchain-enabled IoTs, a firm’s information management system can now take inputs from other supply chain partners in real-time. This study aims to provide empirical evidence of dimensions responsible for blockchain implemented firm’s growth and highlight how sector (manufacturing or service), state's regulatory environment, and choice of blockchain network affect the blockchain's usefulness. This post-adoption study seeks to validate the findings of pre-adoption studies done on the blockchain. Data will be collected through a survey of managers working in blockchain implemented firms and analyzed through PLS-SEM.

Keywords: blockchain, information management system, PLS-SEM, firm's growth

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10433 Cartographic Depiction and Visualization of Wetlands Changes in the North-Western States of India

Authors: Bansal Ashwani

Abstract:

Cartographic depiction and visualization of wetland changes is an important tool to map spatial-temporal information about the wetland dynamics effectively and to comprehend the response of these water bodies in maintaining the groundwater and surrounding ecosystem. This is true for the states of North Western India, i.e., J&K, Himachal, Punjab, and Haryana that are bestowed upon with several natural wetlands in the flood plains or on the courses of its rivers. Thus, the present study documents, analyses and reconstructs the lost wetlands, which existed in the flood plains of the major river basins of these states, i.e., Chenab, Jhelum, Satluj, Beas, Ravi, and Ghagar, in the beginning of the 20th century. To achieve the objective, the study has used multi-temporal datasets since the 1960s using high to medium resolution satellite datasets, e.g., Corona (1960s/70s), Landsat (1990s-2017) and Sentinel (2017). The Sentinel (2017) satellite image has been used for making the wetland inventory owing to its comparatively higher spatial resolution with multi-spectral bands. In addition, historical records, repeated photographs, historical maps, field observations including geomorphological evidence were also used. The water index techniques, i.e., band rationing, normalized difference water index (NDWI), modified NDWI (MNDWI) have been compared and used to map the wetlands. The wetland types found in the north-western states have been categorized under 19 classes suggested by Space Application Centre, India. These enable the researcher to provide with the wetlands inventory and a series of cartographic representation that includes overlaying multiple temporal wetlands extent vectors. A preliminary result shows the general state of wetland shrinkage since the 1960s with varying area shrinkage rate from one wetland to another. In addition, it is observed that majority of wetlands have not been documented so far and even do not have names. Moreover, the purpose is to emphasize their elimination in addition to establishing a baseline dataset that can be a tool for wetland planning and management. Finally, the applicability of cartographic depiction and visualization, historical map sources, repeated photographs and remote sensing data for reconstruction of long term wetlands fluctuations, especially in the northern part of India, will be addressed.

Keywords: cartographic depiction and visualization, wetland changes, NDWI/MDWI, geomorphological evidence and remote sensing

Procedia PDF Downloads 265
10432 Unlocking the Potential of Short Texts with Semantic Enrichment, Disambiguation Techniques, and Context Fusion

Authors: Mouheb Mehdoui, Amel Fraisse, Mounir Zrigui

Abstract:

This paper explores the potential of short texts through semantic enrichment and disambiguation techniques. By employing context fusion, we aim to enhance the comprehension and utility of concise textual information. The methodologies utilized are grounded in recent advancements in natural language processing, which allow for a deeper understanding of semantics within limited text formats. Specifically, topic classification is employed to understand the context of the sentence and assess the relevance of added expressions. Additionally, word sense disambiguation is used to clarify unclear words, replacing them with more precise terms. The implications of this research extend to various applications, including information retrieval and knowledge representation. Ultimately, this work highlights the importance of refining short text processing techniques to unlock their full potential in real-world applications.

Keywords: information traffic, text summarization, word-sense disambiguation, semantic enrichment, ambiguity resolution, short text enhancement, information retrieval, contextual understanding, natural language processing, ambiguity

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10431 Information Communication Technology Based Road Traffic Accidents’ Identification, and Related Smart Solution Utilizing Big Data

Authors: Ghulam Haider Haidaree, Nsenda Lukumwena

Abstract:

Today the world of research enjoys abundant data, available in virtually any field, technology, science, and business, politics, etc. This is commonly referred to as big data. This offers a great deal of precision and accuracy, supportive of an in-depth look at any decision-making process. When and if well used, Big Data affords its users with the opportunity to produce substantially well supported and good results. This paper leans extensively on big data to investigate possible smart solutions to urban mobility and related issues, namely road traffic accidents, its casualties, and fatalities based on multiple factors, including age, gender, location occurrences of accidents, etc. Multiple technologies were used in combination to produce an Information Communication Technology (ICT) based solution with embedded technology. Those technologies include principally Geographic Information System (GIS), Orange Data Mining Software, Bayesian Statistics, to name a few. The study uses the Leeds accident 2016 to illustrate the thinking process and extracts thereof a model that can be tested, evaluated, and replicated. The authors optimistically believe that the proposed model will significantly and smartly help to flatten the curve of road traffic accidents in the fast-growing population densities, which increases considerably motor-based mobility.

Keywords: accident factors, geographic information system, information communication technology, mobility

Procedia PDF Downloads 208
10430 The Effect of Pixelation on Face Detection: Evidence from Eye Movements

Authors: Kaewmart Pongakkasira

Abstract:

This study investigated how different levels of pixelation affect face detection in natural scenes. Eye movements and reaction times, while observers searched for faces in natural scenes rendered in different ranges of pixels, were recorded. Detection performance for coarse visual detail at lower pixel size (3 x 3) was better than with very blurred detail carried by higher pixel size (9 x 9). The result is consistent with the notion that face detection relies on gross detail information of face-shape template, containing crude shape structure and features. In contrast, detection was impaired when face shape and features are obscured. However, it was considered that the degradation of scenic information might also contribute to the effect. In the next experiment, a more direct measurement of the effect of pixelation on face detection, only the embedded face photographs, but not the scene background, will be filtered.

Keywords: eye movements, face detection, face-shape information, pixelation

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10429 Semi-Supervised Hierarchical Clustering Given a Reference Tree of Labeled Documents

Authors: Ying Zhao, Xingyan Bin

Abstract:

Semi-supervised clustering algorithms have been shown effective to improve clustering process with even limited supervision. However, semi-supervised hierarchical clustering remains challenging due to the complexities of expressing constraints for agglomerative clustering algorithms. This paper proposes novel semi-supervised agglomerative clustering algorithms to build a hierarchy based on a known reference tree. We prove that by enforcing distance constraints defined by a reference tree during the process of hierarchical clustering, the resultant tree is guaranteed to be consistent with the reference tree. We also propose a framework that allows the hierarchical tree generation be aware of levels of levels of the agglomerative tree under creation, so that metric weights can be learned and adopted at each level in a recursive fashion. The experimental evaluation shows that the additional cost of our contraint-based semi-supervised hierarchical clustering algorithm (HAC) is negligible, and our combined semi-supervised HAC algorithm outperforms the state-of-the-art algorithms on real-world datasets. The experiments also show that our proposed methods can improve clustering performance even with a small number of unevenly distributed labeled data.

Keywords: semi-supervised clustering, hierarchical agglomerative clustering, reference trees, distance constraints

Procedia PDF Downloads 548
10428 Contemporary Matter on Communication and Information Education: Technological Lack

Authors: Sedat Cereci

Abstract:

This study investigates character of communication, evaluates communication and information need of people, handles relation between communication and contemporary technology, and emphasizes technological lack on communication education in many societies. To get information and communication are of main needs of people and people developed different instruments and technics to learn and to communicate in the past. Because of social need, communication became social matter and governments contributed facilities of communication and set communication places for people to meet and to communicate. Industrial Revolution and technological developments also contributed communication technics and proved numerous technological facilities for communication. Education in the world also use developed technology in any department and communication education especially necessities high technological facilities in schools. Many high schools and universities have communication departments and most of them use contemporary technological facilities, but they are not sufficient. Communication departments in educational organizations in Turkey have computer classrooms, monitors, cameras, microphones, telephones, different softwares, and others. However, despite all this, technological facilities and teaching methods are not sufficient because of contemporary developments. Technology develops rapidly due to hopes of people and technological facilities in education cannot catch developments and people always hope more.

Keywords: information, communication education, technology, technological lack, contemporary conditions, technics

Procedia PDF Downloads 319
10427 Flashsonar or Echolocation Education: Expanding the Function of Hearing and Changing the Meaning of Blindness

Authors: Thomas, Daniel Tajo, Kish

Abstract:

Sight is primarily associated with the function of gathering and processing near and extended spatial information which is largely used to support self-determined interaction with the environment through self-directed movement and navigation. By contrast, hearing is primarily associated with the function of gathering and processing sequential information which may typically be used to support self-determined communication through the self-directed use of music and language. Blindness or the lack of vision is traditionally characterized by a lack of capacity to access spatial information which, in turn, is presumed to result in a lack of capacity for self-determined interaction with the environment due to limitations in self-directed movement and navigation. However, through a specific protocol of FlashSonar education developed by World Access for the Blind, the function of hearing can be expanded in blind people to carry out some of the functions normally associated with sight, that is to access and process near and extended spatial information to construct three-dimensional acoustic images of the environment. This perceptual education protocol results in a significant restoration in blind people of self-determined environmental interaction, movement, and navigational capacities normally attributed to vision - a new way to see. Thus, by expanding the function of hearing to process spatial information to restore self-determined movement, we are not only changing the meaning of blindness, and what it means to be blind, but we are also recasting the meaning of vision and what it is to see.

Keywords: echolocation, changing, sensory, function

Procedia PDF Downloads 156
10426 Need of Medicines Information OPD in Tertiary Health Care Settings: A Cross Sectional Study

Authors: Swanand Pathak, Kiran R. Giri, Reena R. Giri, Kamlesh Palandurkar, Sangita Totade, Rajesh Jha, S. S. Patel

Abstract:

Background: Population burden, illiteracy, availability of few doctors for larger group of population leads to many unanswered questions left in a patient’s mind. Incomplete information results into noncompliance, therapeutic failure, and adverse drug reactions (ADR). It is very important to establish a system which will provide noncommercial, independent, unbiased source of medicine information. Medicines Info OPD is a concept and step towards safe and appropriate use of medicines. Objective: (1) to assess the present status of knowledge about the medicines in the patients and its correlation with education; (2) to assess the medicine information dispensing modalities, their use and sufficiency from the patients view point; (3) to assess the overall need for Medicines Information OPD in present scenario. Materials and Methods: A pre-validated questionnaire based study was conducted amongst 500 patients of tertiary health care hospital. The questionnaire consisted of specific questions regarding understanding of prescription, knowledge about adverse drug reaction, view about self-medication and opinion regarding the need of Medicines Info OPD. Results: Significantly large proportion of patients opined that doctors do not have sufficient time in current Indian healthcare to explain the prescription and they are not aware of adverse drug reactions, expiry date or use the package inserts etc. Conclusion: Clinically relevant, up to date, user specific, independent, objective and unbiased Medicines Info OPD is essential for appropriate drug use and can help in a big way to common public to address many problems faced by them.

Keywords: information, prescription, unbiased, clinically relevant

Procedia PDF Downloads 443
10425 Information System Management Factors Related to Behavioral Trend of Online Accommodation Services

Authors: Supattra Kanchanopast

Abstract:

The purpose of this research was to study the customers’ behavioral trend for online accommodation system at Bangkonthi District, Samutsongkhram province. The research collected data from 400 online users. A questionnaire was utilized as the tool in collecting information. Descriptive statistics included frequency, percentage, mean and standard deviation. Independent- sample t- test, analysis of variance and Pearson Correlation were also used. The findings of this research revealed that the majority of the respondents were male, 25-32 years old, and graduated a bachelor degree. The respondents mostly worked in private sectors and had monthly income between 10,001-15,000 baht. The regular online users, visiting this system between 3-4 times/month, spending 1-2 hours/time, searched for online accommodation information. This result showed that the users had good and high attitude towards the system. According to the hypothesis testing, the number of online usage had positive related to the behavioral trends: accommodation purchasing intention and recommend the accommodation to others. Furthermore, both the number of online usage and overall attitude had a significant correlation to accommodation purchase intention and recommend the accommodation to others.

Keywords: customer behavior, information system management, online accommodation services, behavioral trend

Procedia PDF Downloads 244
10424 The Management Information System for Convenience Stores: Case Study in 7 Eleven Shop in Bangkok

Authors: Supattra Kanchanopast

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The purpose of this research is to develop and design a management information system for 7 eleven shop in Bangkok. The system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management. The implementation of the MIS for the mini-mart shop, can lessen the amount of paperwork and reduce repeating tasks so it may decrease the capital of the business and support an extension of branches in the future as well.

Keywords: convenience store, the management information system, inventory management, 7 eleven shop

Procedia PDF Downloads 486
10423 Conflict Causes within Construction Projects; Conflict Interaction across Project Phases

Authors: Abdullah Mohammed Alshehri

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The projects in the construction industry have significantly increased, given its contribution to the overall Gross Domestic Product (GDP) of the countries. Reflecting upon the complex nature and involvement of various agents, the study aims to analyze the conflicts cause within construction projects. Therefore, the study strived to come out with understanding the levels of conflict interaction across project phases. However, this conducted by investigating the association between antecedents and apparent conflicts inherent in. The study used a qualitative approach for collecting the data through a quantitative, semi-structured method. Formation of a questionnaire survey has been conducted for over 30 respondents. However, the survey came out with the identification of 25 conflict cause categories, which can take place in different construction project phases, including pre-design phase, pre-construction phase, construction phase, commissioning, and completion phase. For example, conflicts associated with inconsistencies or discrepancies within or between project documents, which took place at tendering time in the pre-construction phase were relatable with the selection of material specifications that should be supplied or used in the construction projects at the construction phase. Its analysis can provide comprehensive understanding, trace the root of the problem, which offers a roadmap to deepen the understanding of the conflict conditions and ‘course of action’ necessary for project management strategy actions toward avoiding or minimizing conflict causes at project life.

Keywords: construction, conflict causes, levels, interaction, phases

Procedia PDF Downloads 180
10422 Harmonization of Financial Information Systems in Latin America in Light of International Public Sector Accounting Standards Using the Herfindahl-Hirschman Index

Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

Procedia PDF Downloads 92
10421 An Integrated Framework for Engaging Stakeholders in the Circular Economy Processes Using Building Information Modeling and Virtual Reality

Authors: Erisasadat Sahebzamani, Núria Forcada, Francisco Lendinez

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Global climate change has become increasingly problematic over the past few decades. The construction industry has contributed to greenhouse gas emissions in recent decades. Considering these issues and the high demand for materials in the construction industry, Circular Economy (CE) is considered necessary to keep materials in the loop and extend their useful lives. By providing tangible benefits, Construction 4.0 facilitates the adoption of CE by reducing waste, updating standard work, sharing knowledge, and increasing transparency and stability. This study aims to present a framework for integrating CE and digital tools like Building Information Modeling (BIM) and Virtual Reality (VR) to examine the impact on the construction industry based on stakeholders' perspectives.

Keywords: circular economy, building information modeling, virtual reality, stakeholder engagement

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10420 Representation of Self and the Client in Social Work Students’ Report

Authors: Unity Nkateng

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New forms of academic writing such as apprenticeship genres are developing in the field of applied linguistics. However, these perspectives have not adequately addressed the issue of social work students in Botswana. The paper addresses the issue of academic writing with special attention to the types of documents written by University of Botswana (UB) social work students on their fieldwork placement. The research method for this study combines two major research tools in the qualitative inquiry which are text analysis and interviews in order to investigate the context in which the texts are produced. 12 students were consulted and gave their consent for the study. 26 case reports were collected from the Department of Social work at the University of Botswana. The findings show that the case reports students write during their fieldwork placements have 6 moves, which focus on the clients’ story and describe what the students have done and achieved. The significance is that the discrepancy between professional writing and students writing raise questions about the extent to which students are being prepared for professional writing. Students have indicated that their academic writing varies according to the preferences of individual lecturers rather than the requirement of the work situation.

Keywords: apprenticeship genres, client's voice, material processes, relational possesive processes

Procedia PDF Downloads 244
10419 Integrating Nursing Informatics to Improve Patient-Centered Care: A Project to Reduce Patient Waiting Time at the Blood Pressure Counter

Authors: Pi-Chi Wu, Tsui-Ping Chu, Hsiu-Hung Wang

Abstract:

Background: The ability to provide immediate medical service in outpatient departments is one of the keys to patient satisfaction. Objectives: This project used electronic equipment to integrate nursing care information to patient care at a blood pressure diagnostic counter. Through process reengineering, the average patient waiting time decreased from 35 minutes to 5 minutes, while service satisfaction increased from a score of 2.7 to 4.6. Methods: Data was collected from a local hospital in Southern Taiwan from a daily average of 2,200 patients in the outpatient department. Previous waiting times were affected by (1) space limitations, (2) the need to help guide patient mobility, (3) the need for nurses to appease irate patients and give instructions, (4), the need for patients to replace lost counter tickets, (5) the need to re-enter information, (6) the replacement of missing patient information. An ad hoc group was established to enhance patient satisfaction and shorten waiting times for patients to see a doctor. A four step strategy consisting of (1) counter relocation, (2) queue reorganization, (3) electronic information integration, (4) process reengineering was implemented. Results: Implementation of the developed strategy decreased patient waiting time from 35 minutes to an average of 5 minutes, and increased patient satisfaction scores from 2.7 to 6.4. Conclusion: Through the integration of information technology and process transformation, waiting times were drastically reduced, patient satisfaction increased, and nurses were allowed more time to engage in more cost-effective services. This strategy was simultaneously enacted in separate hospitals throughout Taiwan.

Keywords: process reengineering, electronic information integration, patient satisfaction, patient waiting time

Procedia PDF Downloads 378
10418 A Review of Spatial Analysis as a Geographic Information Management Tool

Authors: Chidiebere C. Agoha, Armstong C. Awuzie, Chukwuebuka N. Onwubuariri, Joy O. Njoku

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Spatial analysis is a field of study that utilizes geographic or spatial information to understand and analyze patterns, relationships, and trends in data. It is characterized by the use of geographic or spatial information, which allows for the analysis of data in the context of its location and surroundings. It is different from non-spatial or aspatial techniques, which do not consider the geographic context and may not provide as complete of an understanding of the data. Spatial analysis is applied in a variety of fields, which includes urban planning, environmental science, geosciences, epidemiology, marketing, to gain insights and make decisions about complex spatial problems. This review paper explores definitions of spatial analysis from various sources, including examples of its application and different analysis techniques such as Buffer analysis, interpolation, and Kernel density analysis (multi-distance spatial cluster analysis). It also contrasts spatial analysis with non-spatial analysis.

Keywords: aspatial technique, buffer analysis, epidemiology, interpolation

Procedia PDF Downloads 324
10417 Design of Personal Job Recommendation Framework on Smartphone Platform

Authors: Chayaporn Kaensar

Abstract:

Recently, Job Recommender Systems have gained much attention in industries since they solve the problem of information overload on the recruiting website. Therefore, we proposed Extended Personalized Job System that has the capability of providing the appropriate jobs for job seeker and recommending some suitable information for them using Data Mining Techniques and Dynamic User Profile. On the other hands, company can also interact to the system for publishing and updating job information. This system have emerged and supported various platforms such as web application and android mobile application. In this paper, User profiles, Implicit User Action, User Feedback, and Clustering Techniques in WEKA libraries have gained attention and implemented for this application. In additions, open source tools like Yii Web Application Framework, Bootstrap Front End Framework and Android Mobile Technology were also applied.

Keywords: recommendation, user profile, data mining, web and mobile technology

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10416 The Influence of Theories and Approaches to Educational Policy and Planning in Ghana’s Current Educational Developments

Authors: Ruth Donkoh, Wing On Lee, Solomon A. Boateng, Portia Oware Twerefoo, Josephine Donkor

Abstract:

In this paper we defend the value of theories and approaches to educational policy and planning in enhancing the educational developments in Ghana. This mission is achieved by enumerating the recent educational developments in Ghana and juxtaposing it with some educational theories, approaches to policy making, and policy planning to see if the educational developments conform with the theory principles as well as policy making and planning processes. Data collection for the research was made through textual analysis of policy documents as well as review of relevant literatures. The findings reveled that educational developments in Ghana are unable to attain its objectives due to the policies not conforming with the policy formation and planning principles. In addition, was that education planning in Ghana does not follow the policy-administration dichotomy theory principles and likewise the distribution of educational needs goes contrary to the equity theory. We recommend that educational policies in Ghana should be in conformity with the principles of theories as well as the approaches to educational policy making and planning to help meet the needs of learners, attain educational quality, and to help in the accomplishment of educational development objectives.

Keywords: Ghana education, equity theories, politics- administration dichotomy theory, educational policies, educational planning

Procedia PDF Downloads 147
10415 Geographic Information System for District Level Energy Performance Simulations

Authors: Avichal Malhotra, Jerome Frisch, Christoph van Treeck

Abstract:

The utilization of semantic, cadastral and topological data from geographic information systems (GIS) has exponentially increased for building and urban-scale energy performance simulations. Urban planners, simulation scientists, and researchers use virtual 3D city models for energy analysis, algorithms and simulation tools. For dynamic energy simulations at city and district level, this paper provides an overview of the available GIS data models and their levels of detail. Adhering to different norms and standards, these models also intend to describe building and construction industry data. For further investigations, CityGML data models are considered for simulations. Though geographical information modelling has considerably many different implementations, extensions of virtual city data can also be made for domain specific applications. Highlighting the use of the extended CityGML models for energy researches, a brief introduction to the Energy Application Domain Extension (ADE) along with its significance is made. Consequently, addressing specific input simulation data, a workflow using Modelica underlining the usage of GIS information and the quantification of its significance over annual heating energy demand is presented in this paper.

Keywords: CityGML, EnergyADE, energy performance simulation, GIS

Procedia PDF Downloads 172
10414 Programmable Microfluidic Device Based on Stimuli Responsive Hydrogels

Authors: Martin Elstner

Abstract:

Processing of information by means of handling chemicals is a ubiquitous phenomenon in nature. Technical implementations of chemical information processing lack of low integration densities compared to electronic devices. Stimuli responsive hydrogels are promising candidates for materials with information processing capabilities. These hydrogels are sensitive toward chemical stimuli like metal ions or amino acids. The binding of an analyte molecule induces conformational changes inside the polymer network and subsequently the water content and volume of the hydrogel varies. This volume change can control material flows, and concurrently information flows, in microfluidic devices. The combination of this technology with powerful chemical logic gates yields in a platform for highly integrated chemical circuits. The manufacturing process of such devices is very challenging and rapid prototyping is a key technology used in the study. 3D printing allows generating three-dimensional defined structures of high complexity in a single and fast process step. This thermoplastic master is molded into PDMS and the master is removed by dissolution in an organic solvent. A variety of hydrogel materials is prepared by dispenser printing of pre-polymer solutions. By a variation of functional groups or cross-linking units, the functionality of the hole circuit can be programmed. Finally, applications in the field of bio-molecular analytics were demonstrated with an autonomously operating microfluidic chip.

Keywords: bioanalytics, hydrogels, information processing, microvalve

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10413 Wireless Information Transfer Management and Case Study of a Fire Alarm System in a Residential Building

Authors: Mohsen Azarmjoo, Mehdi Mehdizadeh Koupaei, Maryam Mehdizadeh Koupaei, Asghar Mahdlouei Azar

Abstract:

The increasing prevalence of wireless networks in our daily lives has made them indispensable. The aim of this research is to investigate the management of information transfer in wireless networks and the integration of renewable solar energy resources in a residential building. The focus is on the transmission of electricity and information through wireless networks, as well as the utilization of sensors and wireless fire alarm systems. The research employs a descriptive approach to examine the transmission of electricity and information on a wireless network with electric and optical telephone lines. It also investigates the transmission of signals from sensors and wireless fire alarm systems via radio waves. The methodology includes a detailed analysis of security, comfort conditions, and costs related to the utilization of wireless networks and renewable solar energy resources. The study reveals that it is feasible to transmit electricity on a network cable using two pairs of network cables without the need for separate power cabling. Additionally, the integration of renewable solar energy systems in residential buildings can reduce dependence on traditional energy carriers. The use of sensors and wireless remote information processing can enhance the safety and efficiency of energy usage in buildings and the surrounding spaces.

Keywords: renewable energy, intelligentization, wireless sensors, fire alarm system

Procedia PDF Downloads 55