Search results for: special standards for planing
3214 Experimental Measurements of Fire Retardants on Plywood at Fire Test
Authors: Gisele C. A. Martins, Leonardo A. Marcolin, Laurenn B. de Macedo, Francisco A. Rocco Lahr, Carlito Calil Jr
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The use and development of wood composite materials increased in the past few years. However, in Brazil there are some restrictions on these products regarding their use since it could be considered a potential risk in a fire situation. Thus, becomes evident the need for research aiming to fit these in safety standards. This study aims to evaluate the efficiency of two new fire retardant products produced by a Brazilian industry. Tests were performed on plywood panels of Pinus spp previously immersed, varying the products concentrations and compared with untreated samples. The test used to evaluate the flame spread in a panel was the modified Schlyter test. The product in question was proved efficient, before and after shutting off the burner. Comparing panels with the panels without treatment, there was a decrease of 400% of the height of the flame spread on the treated ones.Keywords: fire retardant, flame spread, plywood, wood-based material
Procedia PDF Downloads 4373213 Filter for the Measurement of Supraharmonics in Distribution Networks
Authors: Sivaraman Karthikeyan
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Due to rapidly developing power electronics devices and technologies such as power line communication or self-commutating converters, voltage and current distortion, as well as interferences, have increased in the frequency range of 2 kHz to 150 kHz; there is an urgent need for regulation of electromagnetic compatibility (EMC) standards in this frequency range. Measuring or testing compliance with emission and immunity limitations necessitates the use of precise, repeatable measuring methods. Appropriate filters to minimize the fundamental component and its harmonics below 2 kHz in the measuring signal would improve the measurement accuracy in this frequency range leading to better analysis. This paper discusses filter suggestions in the current measurement standard and proposes an infinite impulse response (IIR) filter design that is optimized for a low number of poles, strong fundamental damping, and high accuracy above 2 kHz. The new filter’s transfer function is delivered as a result. An analog implementation is derived from the overall design.Keywords: supraharmonics, 2 kHz, 150 kHz, filter, analog filter
Procedia PDF Downloads 1513212 Higher Education and Students with Disabilities in Azerbaijan
Authors: Rima Mammadova
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Azerbaijan is a developing country that tries to keep its own culture and traditions. At the same time tries to get benefit from the experience and knowledge of the developed countries. After the collapse of the Soviet Union, Azerbaijan got its independence and currently, implements various programs and policy initiatives to the development of different fields, such as an education, human rights, etc. Disability related issues are also in the main priority list of the country. During the Soviet Union, children with disabilities studied in the special schools, which called boarding schools. They were isolated from the society and most of them were not able to get their higher education. As the result of this kind of tendency, they were in dependence on their parents, relatives and especially the government, as there were several kind of pensions provided by the government depending on the level of disability. Although Azerbaijan maintain different programs, the remnants of the Soviet period still exists. This paper investigates the current situation in Azerbaijan concerning the higher education of people with disabilities. Qualitative and quantitative research methods used in this paper. As a qualitative method a literature review was done on what the term “disability” is and what kind of education rights possess people with disabilities in Azerbaijan. A detailed research also was done on legislation of the Republic of Azerbaijan concerning the education rights of people with disabilities in Azerbaijan. As a quantitative method, questionnaire was used. The questionnaires were sent to the 8 Azerbaijani Higher Education Institutions (HEIs) which are located in different regions of Azerbaijan in order to assess and evaluate the situation concerning the students with disabilities. The main aims of these questionnaires were to find out how many students with disabilities study in Higher Education Institutions in 8 HEIs and what kind of obstacles and challenges Institutions face concerning the education of students with disabilities. The researches provided for the project brought up the results that people with disabilities possess all rights concerning the education rights legally. However in the practice they face various types of obstacles and challenges. The number of students with disabilities in HEIs in Azerbaijan is significantly low. There are several kind of reasons that affect the number of students with disabilities in HEIs. As was mentioned before the remnants of the Soviet period exists in Azerbaijan and children with disabilities get their education in boarding schools and in most cases, these boarding schools give education till the 9th class, but to enter the University, pupils have to finish 11 classes in Azerbaijan. As a result, pupils with disabilities automatically disqualify to enter the university. The paper comes into conclusion that to eliminate the isolation of pupils with disabilities from HEIs, the government should pay more attention to the special schools for the pupils with disabilities, the boarding schools should be cancelled and etc. By the applying these kind of changes the rights of people with disabilities will be provided not only theoretically but also practically.Keywords: Azerbaijan, disability, students with disabilities, boarding schools
Procedia PDF Downloads 2713211 Monitoring and Evaluation of the Water Quality of Taal Lake, Talisay, Batangas, Philippines
Authors: Felipe B. Martinez, Imelda C. Galera
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This paper presents an update on the physico-chemical properties of the Taal Lake for local government officials and representatives of non-government organizations by monitoring and evaluating a total of nine (9) water quality parameters. The study further shows that the Taal Lakes surface temperature, pH, total dissolved solids, total suspended solids, color, and dissolved oxygen content conform to the standards set by the Department of Environment and Natural resources (DENR); while phosphate, chlorine, and 5-Day 20°C BOD are below the standard. Likewise, the T-test result shows no significant difference in the overall average of the two sites at the Taal Lake (P > 0.05). Based on the data, the Lake is safe for primary contact recreation such as bathing, swimming and skin diving, and can be used for aqua culture purposes.Keywords: cool dry season, hot dry season, rainy season, Taal Lake, water quality
Procedia PDF Downloads 3173210 A Physical Theory of Information vs. a Mathematical Theory of Communication
Authors: Manouchehr Amiri
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This article introduces a general notion of physical bit information that is compatible with the basics of quantum mechanics and incorporates the Shannon entropy as a special case. This notion of physical information leads to the Binary data matrix model (BDM), which predicts the basic results of quantum mechanics, general relativity, and black hole thermodynamics. The compatibility of the model with holographic, information conservation, and Landauer’s principles are investigated. After deriving the “Bit Information principle” as a consequence of BDM, the fundamental equations of Planck, De Broglie, Beckenstein, and mass-energy equivalence are derived.Keywords: physical theory of information, binary data matrix model, Shannon information theory, bit information principle
Procedia PDF Downloads 1783209 Programming with Grammars
Authors: Peter M. Maurer Maurer
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DGL is a context free grammar-based tool for generating random data. Many types of simulator input data require some computation to be placed in the proper format. For example, it might be necessary to generate ordered triples in which the third element is the sum of the first two elements, or it might be necessary to generate random numbers in some sorted order. Although DGL is universal in computational power, generating these types of data is extremely difficult. To overcome this problem, we have enhanced DGL to include features that permit direct computation within the structure of a context free grammar. The features have been implemented as special types of productions, preserving the context free flavor of DGL specifications.Keywords: DGL, Enhanced Context Free Grammars, Programming Constructs, Random Data Generation
Procedia PDF Downloads 1513208 University Arabic/Foreign Language Teacher's Competences, Professionalism and the Challenges and Opportunities
Authors: Abeer Heider
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The article considers the definitions of teacher’s competences and professionalism from different perspectives of Arab and foreign scientists. A special attention is paid to the definition, classification of the stages and components of University Arabic /foreign language teacher’s professionalism. The results of the survey are offered and recommendations are given. In this paper, only some of the problems of defining professional competence and professionalism of the university Arabic/ foreign language teacher have been mentioned. It needs much more analysis and discussion, because the quality of training today’s competitive and mobile students with a good knowledge of foreign languages depends directly on the teachers’ professional level.Keywords: teacher’s professional competences, Arabic/ foreign language teacher’s professionalism, teacher evaluation, teacher quality
Procedia PDF Downloads 4603207 CPPI Method with Conditional Floor: The Discrete Time Case
Authors: Hachmi Ben Ameur, Jean Luc Prigent
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We propose an extension of the CPPI method, which is based on conditional floors. In this framework, we examine in particular the TIPP and margin based strategies. These methods allow keeping part of the past gains and protecting the portfolio value against future high drawdowns of the financial market. However, as for the standard CPPI method, the investor can benefit from potential market rises. To control the risk of such strategies, we introduce both Value-at-Risk (VaR) and Expected Shortfall (ES) risk measures. For each of these criteria, we show that the conditional floor must be higher than a lower bound. We illustrate these results, for a quite general ARCH type model, including the EGARCH (1,1) as a special case.Keywords: CPPI, conditional floor, ARCH, VaR, expected ehortfall
Procedia PDF Downloads 3073206 Faculty Members' Acceptance of Mobile Learning in Kingdom of Saudi Arabia: Case Study of a Saudi University
Authors: Omran Alharbi
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It is difficult to find an aspect of our modern lives that has been untouched by mobile technology. Indeed, the use of mobile learning in Saudi Arabia may enhance students’ learning and increase overall educational standards. However, within tertiary education, the success of e-learning implementation depends on the degree to which students and educators accept mobile learning and are willing to utilise it. Therefore, this research targeted the factors that influence Hail University instructors’ intentions to use mobile learning. An online survey was completed by eighty instructors and it was found that their use of mobile learning was heavily predicted by performance experience, effort expectancy, social influence, and facilitating conditions; the multiple regression analysis revealed that 67% of the variation was accounted for by these variables. From these variables, effort expectancy was shown to be the strongest predictor of intention to use e-learning for instructors.Keywords: acceptance, faculty member, mobile learning, KSA
Procedia PDF Downloads 1573205 The Impact of Corporate Social Responsibility on Brand Equity of the Telecommunication Industry in South Africa
Authors: Keitumetse Gaesirwe
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This study investigated the effect of corporate social responsibility (CSR) on brand equity. Specific objectives include examining the connections between ethics and philanthropic constructs of CSR and brand loyalty in the telecommunication industry in South Africa. A convenience sampling technique was used, and closed-ended questionnaires were administered to 800 research participants across the nine provinces of South Africa. Data collected from the field was analyzed using inferential statistics (Ordinary Least Squares regression and correlation analysis) as well as descriptive statistics. Findings show positive and significant connections between the constructs of CSR and brand loyalty. The implications of the findings indicate that keeping ethical and philanthropy standards can be a source of competitive advantage and guarantee brand loyalty for telecommunication companies in South Africa.Keywords: CSR, brand awareness, telecommunication industry, COVID-19, South Africa
Procedia PDF Downloads 1273204 Development of Soft 3D Printing Materials for Textile Applications
Authors: Chi-Chung Marven Chick, Chu-Po Ho, Sau-Chuen Joe Au, Wing-Fai Sidney Wong, Chi-Wai Kan
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Recently, 3D printing becomes popular process for manufacturing, especially has special attention in textile applications. However, there are various types of 3D printing materials, including plastic, resin, rubber, ceramics, gold, platinum, silver, iron, titanium but not all these materials are suitable for textile application. Generally speaking, 3D printing of textile mainly uses thermoplastic polymers such as acrylonitrile butadiene styrene (ABS), polylactide (PLA), polycaprolactone (PCL), thermoplastic polyurethane (TPU), polyethylene terephthalate glycol-modified (PETG), polystyrene (PS), polypropylene (PP). Due to the characteristics of the polymers, 3D printed textiles usually have low air permeability and poor comfortable. Therefore, in this paper, we will review the possible materials suitable for textile application with desired physical and mechanical properties.Keywords: 3D printing, 3D printing materials, textile, properties
Procedia PDF Downloads 693203 Male Oreochromis mossambica as Indicator for Water Pollution with Trace Elements in Relation to Condition Factor from Pakistan
Authors: Muhammad Naeem, Syed M. Moeen-ud-Din Raheel, Muhammad Arshad, Muhammad Naeem Qaisar, Muhammad Khalid, Muhammad Zubair Ahmed, Muhammad Ashraf
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Iron, Copper, Cadmium, Zinc, Manganese, Chromium levels were estimated to study the risk of trace elements on human consumption. The area of collection was Dera Ghazi Khan, Pakistan and was evaluated by means of flame atomic absorption spectrophotometer. The standards find in favor of the six heavy metals were in accordance with the threshold edge concentrations on behalf of fish meat obligatory by European and other international normative. Regressions were achieved for both size (length and weight) and condition factor with concentrations of metal present in the fish body.Keywords: Oreochromis mossambica, toxic analysis, body size, condition factor
Procedia PDF Downloads 5893202 Linking Museum Education with School Curriculum: Primary Education Case Study Grade 4
Authors: Marwa Hanafy
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The objective of linking the museum with school curriculum is to focus on the values and principles of the educational standards of the fourth grade as "equality, cooperation, allegiance, belonging, participation, peace, tolerance, pride and patriotism, etc." through activities, discussion, exhibits, etc., which can help the students to develop their characters and be useful for their society. For example, there is a lesson in Module 3 assess the role of women as mothers and queens, here this research will focus on the value of women and respect them through statues or images of women which support and affect positively on the students who will apply these Morals to themselves and to the community by dependency. It cannot be denied that the students have to be a part of the museum educational programs which have designed for them, by giving them the opportunity to participate, talk, discuss and express their opinions and hear them in the museums, this may be an effective way to confirm that the interests of children are taken into account.Keywords: museum education, primary school education, school curriculum, informal learning
Procedia PDF Downloads 1443201 Application of Fuzzy Multiple Criteria Decision Making for Flooded Risk Region Selection in Thailand
Authors: Waraporn Wimuktalop
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This research will select regions which are vulnerable to flooding in different level. Mathematical principles will be systematically and rationally utilized as a tool to solve problems of selection the regions. Therefore the method called Multiple Criteria Decision Making (MCDM) has been chosen by having two analysis standards, TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) and AHP (Analytic Hierarchy Process). There are three criterions that have been considered in this research. The first criterion is climate which is the rainfall. The second criterion is geography which is the height above mean sea level. The last criterion is the land utilization which both forest and agriculture use. The study found that the South has the highest risk of flooding, then the East, the Centre, the North-East, the West and the North, respectively.Keywords: multiple criteria decision making, TOPSIS, analytic hierarchy process, flooding
Procedia PDF Downloads 2393200 Student Absenteeism as a Challenge for Inclusion: A Comparative Study of Primary Schools in an Urban City in India
Authors: Deepa Idnani
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Attendance is an important factor in school success among children. Studies show that better attendance is related to higher academic achievement for students of all backgrounds, but particularly for children with lower socio-economic status. Beginning from the early years, students who attend school regularly score higher on tests than their peers who are frequently absent. The present study in different types of School In Delhi tries to highlight the impact of student absenteeism and the challenges it poses for the students. The study relies on Lewin ‘Model of Exclusion’ and tries to focus on the analysis of children with special needs and the inclusion and exclusion of students in the school.Keywords: student absenteeism, pedagogy, learning, right to education act, exclusion
Procedia PDF Downloads 3033199 Features of Formation and Development of Possessory Risk Management Systems of Organization in the Russian Economy
Authors: Mikhail V. Khachaturyan, Inga A. Koryagina, Maria Nikishova
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The study investigates the impact of the ongoing financial crisis, started in the 2nd half of 2014, on marketing budgets spent by Fast-moving consumer goods companies. In these conditions, special importance is given to efficient possessory risk management systems. The main objective for establishing and developing possessory risk management systems for FMCG companies in a crisis is to analyze the data relating to the external environment and consumer behavior in a crisis. Another important objective for possessory risk management systems of FMCG companies is to develop measures and mechanisms to maintain and stimulate sales. In this regard, analysis of risks and threats which consumers define as the main reasons affecting their level of consumption become important. It is obvious that in crisis conditions the effective risk management systems responsible for development and implementation of strategies for consumer demand stimulation, as well as the identification, analysis, assessment and management of other types of risks of economic security will be the key to sustainability of a company. In terms of financial and economic crisis, the problem of forming and developing possessory risk management systems becomes critical not only in the context of management models of FMCG companies, but for all the companies operating in other sectors of the Russian economy. This study attempts to analyze the specifics of formation and development of company possessory risk management systems. In the modern economy, special importance among all the types of owner’s risks has the risk of reduction in consumer activity. This type of risk is common not only for the consumer goods trade. Study of consumer activity decline is especially important for Russia due to domestic market of consumer goods being still in the development stage, despite its significant growth. In this regard, it is especially important to form and develop possessory risk management systems for FMCG companies. The authors offer their own interpretation of the process of forming and developing possessory risk management systems within owner’s management models of FMCG companies as well as in Russian economy in general. Proposed methods and mechanisms of problem analysis of formation and development of possessory risk management systems in FMCG companies and the results received can be helpful for researchers interested in problems of consumer goods market development in Russia and overseas.Keywords: FMCG companies, marketing budget, risk management, owner, Russian economy, organization, formation, development, system
Procedia PDF Downloads 3813198 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance
Authors: Ikechukwu Ndu
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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance
Procedia PDF Downloads 1483197 Interference of Contaminants in the Characterization of Sugarcane Straw for Energy Purpose
Authors: Gabriela T. Nakashima, Ana Larissa S. Hansted, Gabriela B. Belini, Carlos R. Sette Jr, Hiroyuki Yamamoto, Fabio M. Yamaji
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The aim of this study was to determine the interference from contaminants in the characterization of sugarcane straw. The sugarcane straw was collected after the harvest and taken to the drying oven, and then it was crushed in the mill type Willey. Analyzes of ash contents and Klason lignin were done in triplicate and high heating value (HHV) in duplicate, according to ASTM standard. The results obtained for the sugarcane straw were 5.29% for ash content, 29.87% for Klason lignin and 17.67 MJ.kg-1 for HHV. Also, the material was analyzed by scanning electron microscope (SEM). The presence of contaminants was observed, such as silica. The high amount of contaminants in the samples may impact the results of analyzes, also raising its values, for example in the Klason lignin content. These contaminants can also adversely affect the quality of the biomass. Even using the standards is important to know what the purpose of the analysis and care mainly of sampling.Keywords: biomass, bioenergy, residues, solid fuel
Procedia PDF Downloads 2843196 Detection, Isolation, and Raman Spectroscopic Characterization of Acute and Chronic Staphylococcus aureus Infection in an Endothelial Cell Culture Model
Authors: Astrid Tannert, Anuradha Ramoji, Christina Ebert, Frederike Gladigau, Lorena Tuchscherr, Jürgen Popp, Ute Neugebauer
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Staphylococcus aureus is a facultative intracellular pathogen, which by entering host cells may evade immunologic host response as well as antimicrobial treatment. In that way, S. aureus can cause persistent intracellular infections which are difficult to treat. Depending on the strain, S. aureus may persist at different intracellular locations like the phagolysosome. The first barrier invading pathogens from the blood stream that they have to cross are the endothelial cells lining the inner surface of blood and lymphatic vessels. Upon proceeding from an acute to a chronic infection, intracellular pathogens undergo certain biochemical and structural changes including a deceleration of metabolic processes to adopt for long-term intracellular survival and the development of a special phenotype designated as small colony variant. In this study, the endothelial cell line Ea.hy 926 was used as a model for acute and chronic S. aureus infection. To this end, Ea.hy 926 cells were cultured on QIAscout™ Microraft Arrays, a special graded cell culture substrate that contains around 12,000 microrafts of 200 µm edge length. After attachment to the substrate, the endothelial cells were infected with GFP-expressing S. aureus for 3 weeks. The acute infection and the development of persistent bacteria was followed by confocal laser scanning microscopy, scanning the whole Microraft Array for the presence and for detailed determination of the intracellular location of fluorescent intracellular bacteria every second day. After three weeks of infection representative microrafts containing infected cells, cells with protruded infections and cells that did never show any infection were isolated and fixed for Raman micro-spectroscopic investigation. For comparison, also microrafts with acute infection were isolated. The acquired Raman spectra are correlated with the fluorescence microscopic images to give hints about a) the molecular alterations in endothelial cells during acute and chronic infection compared to non-infected cells, and b) metabolic and structural changes within the pathogen when entering a mode of persistence within host cells. We thank Dr. Ruth Kläver from QIAGEN GmbH for her support regarding QIAscout technology. Financial support by the BMBF via the CSCC (FKZ 01EO1502) and from the DFG via the Jena Biophotonic and Imaging Laboratory (JBIL, FKZ PO 633/29-1, BA 1601/10-1) is highly acknowledged.Keywords: correlative image analysis, intracellular infection, pathogen-host adaption, Raman micro-spectroscopy
Procedia PDF Downloads 1833195 The Decision-Making Mechanisms of Tax Regulations
Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze
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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.Keywords: international accounting standards, financial accounting, tax systems, financial obligations
Procedia PDF Downloads 2453194 Analytical Study on Threats to Wetland Ecosystems and Their Solutions in the Framework of the Ramsar Convention
Authors: Ehsan Daryadel, Farhad Talaie
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Wetlands are one of the most important ecosystems on Earth. Nevertheless, various challenges threaten these ecosystems and disrupt their ecological character. Among these, the effects of human-based threats are more devastating. Following mass degradation of wetlands during 1970s, the Ramsar Convention on Wetlands (Ramsar, Iran, 1971) was concluded to conserve wetlands of international importance and prevent destruction and degradation of such ecosystems through wise use of wetlands as a mean to achieve sustainable development in all over the world. Therefore, in this paper, efforts have been made to analyze threats to wetlands and then investigate solutions in the framework of the Ramsar Convention. Finally, in order to operate these mechanisms, this study concludes that all states should in turn make their best effort to improve and restore global wetlands through preservation of environmental standards and close contribution and also through taking joint measures with other states effectively.Keywords: Ramsar Convention, threats, wetland wcosystems, wise use
Procedia PDF Downloads 4063193 Free Residual Chlorine and Bacteriological Contamination in Addis Ababa Water Supply System, Ethiopia
Authors: Aklilu Zeleke
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A cross-sectional study was conducted in order to understand the effect of wet and dry seasons on the free residual chlorine and bacteriological contamination of the Addis Ababa (Ethiopia) water supply system. Water samples were taken at 30 selected distribution points and analyzed for Free Residual Chlorine and bacteriological analysis total coliforms and fecal coliform). It was found that some of the bacteriological data and Free Residual Chlorine levels are below the recommended values and beyond the maximum tolerable limits recommended by World Health Organization and Ethiopian National Standards. Water quality during the dry season is better than that of the wet season. There is a strong relationship between Free Residual Chlorine levels in drinking water and its bacteriological quality.Keywords: addis ababa, wet season, dry season, free residual chlorine
Procedia PDF Downloads 833192 Revitalizing Higher Education for a Brighter, Sustainable Future: Weaving ESG into the Fabric of Malaysian Institutions.
Authors: Jamilah Ahmad
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In 2023, Malaysia's International Trade and Industry Ministry (MITI) introduced the i-ESG framework to establish environmental, social, and governance (ESG) standards to enhance organisations' ethical conduct and social responsibility. The role of education, particularly universities, is crucial in preparing future generations to understand the significance of ESG and confront sustainability challenges. This study employs a mixed-methods approach, utilizing semi-structured interviews with university leaders and students to investigate the implementation of University Social Responsibility (USR) in Malaysian universities and the impact of ESG on sustainable development in alignment with Malaysia's SDG Agenda 2030. The findings underscore the critical role of USR and ESG in fostering sustainable development, ensuring that graduates are well-equipped to address environmental and sustainability issues in Malaysia.Keywords: USR, ESG, sustainability, higher education in Malaysia, Malaysia
Procedia PDF Downloads 213191 Single Mothers by Choice at Corona Time - The Perception of Social Support, Happiness and Work-Family Conflict and their Effect on State Anxiety
Authors: Orit Shamir Balderman, Shamir Michal
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Israel often deals with crisis situations, but most have been characterized as security crises (e.g., war). This is the first time that the Israel has dealt with a health and social emergency as part of a global crisis. The crisis began in January 2020 with the emergence of the novel coronavirus (Covid-19), which was defined as a pandemic (World Health Organization, 2020) and arrived in Israel in early March 2020. This study examined how single mothers by choice (SMBC) experience state anxiety (SA), social support, work–family conflict (WFC), and happiness. This group has not been studied in the context of crises in general or a global crisis. Using a snowball sample, 386 SMBCanswered an online questionnaire. The findings show a negative relationship between income and level of state anxiety. State anxiety was also negatively associated with social support, level of happiness, and WFC. Finally, a stepwise regression analysis indicated that happiness explained 34% of the variance in SA. We also found that most of the women did not turn to formal support agencies such as social workers, other Government Ministries, or municipal welfare. A positive and strong correlations was also found between SA and WFC. The findings of the study reinforce the understanding that although these women made a conscious and informed decision regarding the choice of their family cell, their situation is more complex in the absence of a spouse support. Therefore, this study, as other future studies in the field of SMBC, may contribute to the improvement of their social status and the understanding that they are a unique group. Although SMBC are a growing sector of society in the past few years, there are still special needs and special attention that is needed from the formal and informal supports systems. A comparative study of these two groups and in different countries would shed light on SA among mothers in general, regardless of their relationship status and location.Researchers should expand this study by comparing mothers in relationships and exploring how SMBC coped in other countries. In summary, the findings of the study contribute knowledge on three levels: (a) knowledge about SMBC in general and during crisis situations; (b) examination of social support using tools assessing receipt of assistance and support, some of which were developed for the present study; and (c) insights regarding counseling, accompaniment, and guidance of welfare mechanisms.Keywords: single mothers by choice, state anxiety, social support, happiness, work–family conflict
Procedia PDF Downloads 903190 Governance Models of Higher Education Institutions
Authors: Zoran Barac, Maja Martinovic
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Higher Education Institutions (HEIs) are a special kind of organization, with its unique purpose and combination of actors. From the societal point of view, they are central institutions in the society that are involved in the activities of education, research, and innovation. At the same time, their societal function derives complex relationships between involved actors, ranging from students, faculty and administration, business community and corporate partners, government agencies, to the general public. HEIs are also particularly interesting as objects of governance research because of their unique public purpose and combination of stakeholders. Furthermore, they are the special type of institutions from an organizational viewpoint. HEIs are often described as “loosely coupled systems” or “organized anarchies“ that implies the challenging nature of their governance models. Governance models of HEIs describe roles, constellations, and modes of interaction of the involved actors in the process of strategic direction and holistic control of institutions, taking into account each particular context. Many governance models of the HEIs are primarily based on the balance of power among the involved actors. Besides the actors’ power and influence, leadership style and environmental contingency could impact the governance model of an HEI. Analyzing them through the frameworks of institutional and contingency theories, HEI governance models originate as outcomes of their institutional and contingency adaptation. HEIs tend to fit to institutional context comprised of formal and informal institutional rules. By fitting to institutional context, HEIs are converging to each other in terms of their structures, policies, and practices. On the other hand, contingency framework implies that there is no governance model that is suitable for all situations. Consequently, the contingency approach begins with identifying contingency variables that might impact a particular governance model. In order to be effective, the governance model should fit to contingency variables. While the institutional context creates converging forces on HEI governance actors and approaches, contingency variables are the causes of divergence of actors’ behavior and governance models. Finally, an HEI governance model is a balanced adaptation of the HEIs to the institutional context and contingency variables. It also encompasses roles, constellations, and modes of interaction of involved actors influenced by institutional and contingency pressures. Actors’ adaptation to the institutional context brings benefits of legitimacy and resources. On the other hand, the adaptation of the actors’ to the contingency variables brings high performance and effectiveness. HEI governance models outlined and analyzed in this paper are collegial, bureaucratic, entrepreneurial, network, professional, political, anarchical, cybernetic, trustee, stakeholder, and amalgam models.Keywords: governance, governance models, higher education institutions, institutional context, situational context
Procedia PDF Downloads 3393189 A Web-Based Real Property Updating System for Efficient and Sustainable Urban Development: A Case Study in Ethiopia
Authors: Eyosiyas Aga
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The development of information communication technology has transformed the paper-based mapping and land registration processes to a computerized and networked system. The computerization and networking of real property information system play a vital role in good governance and sustainable development of emerging countries through cost effective, easy and accessible service delivery for the customer. The efficient, transparent and sustainable real property system is becoming the basic infrastructure for the urban development thus improve the data management system and service delivery in the organizations. In Ethiopia, the real property administration is paper based as a result, it confronted problems of data management, illegal transactions, corruptions, and poor service delivery. In order to solve this problem and to facilitate real property market, the implementation of web-based real property updating system is crucial. A web-based real property updating is one of the automation (computerizations) methods to facilitate data sharing, reduce time and cost of the service delivery in real property administration system. In additions, it is useful for the integration of data onto different information systems and organizations. This system is designed by combining open source software which supported by open Geo-spatial consortium. The web-based system is mainly designed by using open source software with the help of open Geo-spatial Consortium. The Open Geo-spatial Consortium standards such as the Web Feature Service and Web Map Services are the most widely used standards to support and improves web-based real property updating. These features allow the integration of data from different sources, and it can be used to maintain consistency of data throughout transactions. The PostgreSQL and Geoserver are used to manage and connect a real property data to the flex viewer and user interface. The system is designed for both internal updating system (municipality); which is mainly updating of spatial and textual information, and the external system (customer) which focus on providing and interacting with the customer. This research assessed the potential of open source web applications and adopted this technology for real property updating system in Ethiopia through simple, cost effective and secured way. The system is designed by combining and customizing open source software to enhance the efficiency of the system in cost effective way. The existing workflow for real property updating is analyzed to identify the bottlenecks, and the new workflow is designed for the system. The requirement is identified through questionnaire and literature review, and the system is prototype for the study area. The research mainly aimed to integrate human resource with technology in designing of the system to reduce data inconsistency and security problems. In additions, the research reflects on the current situation of real property administration and contributions of effective data management system for efficient, transparent and sustainable urban development in Ethiopia.Keywords: cadaster, real property, sustainable, transparency, web feature service, web map service
Procedia PDF Downloads 2693188 Service Delivery Process in the Luxury Hotel Industry in Dubai: A Hoteliers’ Perspective
Authors: Veronique Gregorec, Prakash Vel, Collins A. Brobbey
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Service delivery process in the face of ever changing customer expectations could not have been more important in glamorous Dubai luxury hotel service sector. Based on in-depth discussions with Dubai luxury hotel service pioneers, customer expectations, service processes, customer complaining behavior, and service recovery strategies in the luxury hotel industry are evaluated from the perspectives of service providers. Findings are in agreement with the statement that in the service industry the customer is not always right, and that hotel service providers have acknowledged the need to take extra measures towards individualized and personal service experience delivery. Ultimately, hoteliers set highest standards at all stages of the service delivery process in order to achieve positive and high customer ratings in all customer evaluation areas.Keywords: luxury hotels, Dubai hotels, Dubai hospitality industry, guest service process
Procedia PDF Downloads 5053187 Deregulation of Thorium for Room Temperature Superconductivity
Authors: Dong Zhao
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Abstract—Extensive research on obtaining applicable room temperature superconductors meets the major barrier, and the record Tc of 135 K achieved via cuprate has been idling for decades. Even though, the accomplishment of higher Tc than the cuprate was made through pressurizing certain compounds composed of light elements, such as for the LaH10 and for the metallic hydrogen. Room temperature superconductivity under ambient pressure is still the preferred approach and is believed to be the ultimate solution for many applications. While racing to find the breakthrough method to achieve this room temperature Tc milestone in superconducting research, a report stated a discovery of a possible high-temperature superconductor, i.e., the thorium sulfide ThS. Apparently, ThS’s Tc can be at room temperature or even higher. This is because ThS revealed an unusual property of the ‘coexistence of high electrical conductivity and diamagnetism’. Noticed that this property of coexistence of high electrical conductivity and diamagnetism is in line with superconductors, meaning ThS is also at its superconducting state. Surprisingly, ThS owns the property of superconductivity at least at room temperature and under atmosphere pressure. Further study of the ThS’s electrical and magnetic properties in comparison with thorium di-iodide ThI2 concluded its molecular configuration as [Th4+(e-)2]S. This means the ThS’s cation is composed of a [Th4+(e-)2]2+ cation core. It is noticed that this cation core is built by an oxidation state +4 of thorium atom plus an electron pair on this thorium atom that resulted in an oxidation state +2 of this [Th4+(e-)2]2+ cation core. This special construction of [Th4+(e-)2]2+ cation core may lead to the ThS’s room temperature superconductivity because of this characteristic electron lone pair residing on the thorium atom. Since the study of thorium chemistry was carried out in the period of before 1970s. the exploration about ThS’s possible room temperature superconductivity would require resynthesizing ThS. This re-preparation of ThS will provide the sample and enable professionals to verify the ThS’s room temperature superconductivity. Regrettably, the current regulation prevents almost everyone from getting access to thorium metal or thorium compounds due to the radioactive nature of thorium-232 (Th-232), even though the radioactive level of Th-232 is extremely low with its half-life of 14.05 billion years. Consequently, further confirmation of ThS’s high-temperature superconductivity through experiments will be impossible unless the use of corresponding thorium metal and related thorium compounds can be deregulated. This deregulation would allow researchers to obtain the necessary starting materials for the study of ThS. Hopefully, the confirmation of ThS’s room temperature superconductivity can not only establish a method to obtain applicable superconductors but also to pave the way for fully understanding the mechanism of superconductivity.Keywords: co-existence of high electrical conductivity and diamagnetism, electron pairing and electron lone pair, room temperature superconductivity, the special molecular configuration of thorium sulfide ThS
Procedia PDF Downloads 543186 Prosthetic Rehabilitation of Midfacial: Nasal Defects
Authors: Bilal Ahmed
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Rehabilitation of congenital and acquired maxillofacial defects is always a challenging clinical scenario. These defects pose major physiological and psychological threat not only to the patient but to the entire family. There has been an enormous scientific development in maxillofacial rehabilitation with the advent of CAD CAM, 3-D scanning, Osseo-integrated implants and improved restorative materials. There are also specialized centers with latest diagnostic and treatment facilities in the developed countries. However, in certain clinical case scenarios, conventional prosthodontic principles are still the gold standards. Similarly in a less developed world, financial and technical constraints are factors affecting treatment planning and final outcomes. However, we can do a lot of benefits to the affected human beings, even with use of simple and cost-effective conventional prosthodontic techniques and materials. These treatment strategies may sometimes be considered as intermediate or temporary options, but with regular follow-up maintenance these can be used on a definitive basis.Keywords: maxillofacial defects, obturators, prosthodontics, medical and health sciences
Procedia PDF Downloads 3473185 Designing an Enterprise Architecture for Mining Company by Using Togaf Framework
Authors: Rika Yuliana, Budi Rahardjo
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The Role of ICT in the organization will continue to experience growth in line with business growth. However, in reality, there is a gap between ICT initiatives with the development (needs) of company business that is caused by yet inadequate of ICT strategic alignment. Therefore, this study was conducted with the aim to create an enterprise architectural model rule, particularly in mining companies, using the TOGAF framework. The results from the design development phase of the mining enterprise architecture meta model represents the domain of business, applications, data, and technology. The results of the design as a whole were analyzed from four perspectives, namely the perspective of contextual, conceptual, logical and physical. In the end, the quality assessment of the mining enterprise architecture is conducted to assess the suitability of the design standards and architectural principles.Keywords: design and development the information technology architecture, enterprise architecture, enterprise architecture design result, TOGAF architecture development method (ADM)
Procedia PDF Downloads 449