Search results for: local method for service selection
26327 Packaging and Promotion of Local Handcraft for Tourism Growth and Development in Osun State (A Study of Olumirin Waterfall, Erin Ijesa and Osun Osogbo Grove, Osogbo, Osun State, Nigeria)
Authors: Chukwu J. C., Elujoba E. T., AjaniI A. A., Aiyegbayo O. O.
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Handcrafts form an integral part of the tourist experience, they represent local traditions and indigenous populations and also as valuable souvenir. The local craft sector is performing at a level far below its potential as a tourism product, hence, this paper seek to examine the challenges facing local handcraft development and suggest ways to promote and package them as souvenirs in tourist destinations in Osun state. One hundred and sixty (160) questionnaires were administered to the staffers and tourists in Osun Osogbo grove and Erin Ijesa waterfall, both in Osun state and 120 questionnaires were properly filled and returned, which gives 75% return rate. Cronbach’s Alpha was used to test the reliability of the research instrument. The findings of the study revealed that ( F_((1,118))= 2.070, r = .151, Sig.< 0.05) there exist a weak and positive relationship between local craft development and the overall development of tourist destinations in Osun state, Nigeria. Therefore, it was concluded, among others, that a lot needs to be done on packaging and promotion of the local handcraft since it was found to have a significant impact on the development of tourist destinations. This, in return, will increase the popularity and acceptability of handcraft both at home and abroad. The study recommends, among others, that government should establish a tourism entrepreneurial development centre charged with the responsibilities of creating and identifying tourism business opportunities and act as ‘one stop shop’ to purchase a local souvenir and disseminate information to potential tourist cum entrepreneurs in the tourism industry.Keywords: packaging, promotion, handcraft, tourism, development
Procedia PDF Downloads 11326326 Networking the Biggest Challenge in Hybrid Cloud Deployment
Authors: Aishwarya Shekhar, Devesh Kumar Srivastava
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Cloud computing has emerged as a promising direction for cost efficient and reliable service delivery across data communication networks. The dynamic location of service facilities and the virtualization of hardware and software elements are stressing the communication networks and protocols, especially when data centres are interconnected through the internet. Although the computing aspects of cloud technologies have been largely investigated, lower attention has been devoted to the networking services without involving IT operating overhead. Cloud computing has enabled elastic and transparent access to infrastructure services without involving IT operating overhead. Virtualization has been a key enabler for cloud computing. While resource virtualization and service abstraction have been widely investigated, networking in cloud remains a difficult puzzle. Even though network has significant role in facilitating hybrid cloud scenarios, it hasn't received much attention in research community until recently. We propose Network as a Service (NaaS), which forms the basis of unifying public and private clouds. In this paper, we identify various challenges in adoption of hybrid cloud. We discuss the design and implementation of a cloud platform.Keywords: cloud computing, networking, infrastructure, hybrid cloud, open stack, naas
Procedia PDF Downloads 42726325 Analyzing the Market Growth in Application Programming Interface Economy Using Time-Evolving Model
Authors: Hiroki Yoshikai, Shin’ichi Arakawa, Tetsuya Takine, Masayuki Murata
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API (Application Programming Interface) economy is expected to create new value by converting corporate services such as information processing and data provision into APIs and using these APIs to connect services. Understanding the dynamics of a market of API economy under the strategies of participants is crucial to fully maximize the values of the API economy. To capture the behavior of a market in which the number of participants changes over time, we present a time-evolving market model for a platform in which API providers who provide APIs to service providers participate in addition to service providers and consumers. Then, we use the market model to clarify the role API providers play in expanding market participants and forming ecosystems. The results show that the platform with API providers increased the number of market participants by 67% and decreased the cost to develop services by 25% compared to the platform without API providers. Furthermore, during the expansion phase of the market, it is found that the profits of participants are mostly the same when 70% of the revenue from consumers is distributed to service providers and API providers. It is also found that when the market is mature, the profits of the service provider and API provider will decrease significantly due to their competition, and the profit of the platform increases.Keywords: API economy, ecosystem, platform, API providers
Procedia PDF Downloads 9126324 Evidence-Based Health System Strengthening in Urban India: Drawing Insights from Rapid Assessment Study
Authors: Anisur Rahman, Sabyasachi Behera, Pawan Pathak, Benazir Patil, Rajesh Khanna
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Background: Nearly half of India’s population is expected to reside in urban areas by 2030. The extent to which India's health system can provide for this large and growing city-based population will determine the country's success in achieving universal health coverage and improved national health indices. National Urban Health Mission (NUHM) strive for improving access to primary health care in urban areas. Implementation of NUHM solicits sensitive, effective and sustainable strategies to strengthen the service delivery mechanisms. The Challenge Initiative for Healthy Cities (TCIHC) is working with the Government of India and three provincial states to develop effective service delivery mechanisms for reproductive, maternal, newborn and child health (RMNCH) through a health systems approach for the urban poor. Method: A rapid assessment study was conceptualized and executed to generate evidence in order to address the challenges impeding in functioning of urban health facilities to deliver effective, efficient and equitable health care services in 7 cities spread across two project States viz. Madhya Pradesh and Odisha. Results: The findings of the assessment reflect: 1. The overall ecosystem pertaining to planning and management of public health interventions is not conducive. 2. The challenges regarding population dynamics like migration keeps on influencing the demand-supply-enabling environment triangle for both public and private service providers. 3. Lack of norms for planning and benchmark for service delivery further impedes urban health system as a whole. 4. Operationalization of primary level services have enough potential to meet the demand of slum dwellers at large. 5. Lack of policy driven strategies on how to integrate the NUHM with other thematic areas of Maternal, Newborn & Child Health (MNCH) and Family Planning (FP). 5. The inappropriate capacity building and acute shortage of Human Resources has huge implication on service provisioning and adherence to the service delivery protocols. Conclusion: The findings from rapid assessment are aimed to inform pertinent stakeholders to develop a multiyear city health action plan to strengthen the health systems in order to improve the efficacy of service delivery mechanism in urban settings.Keywords: city health plan, health system, rapid assessment, urban mission
Procedia PDF Downloads 16926323 Numerical Evolution Methods of Rational Form for Diffusion Equations
Authors: Said Algarni
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The purpose of this study was to investigate selected numerical methods that demonstrate good performance in solving PDEs. We adapted alternative method that involve rational polynomials. Padé time stepping (PTS) method, which is highly stable for the purposes of the present application and is associated with lower computational costs, was applied. Furthermore, PTS was modified for our study which focused on diffusion equations. Numerical runs were conducted to obtain the optimal local error control threshold.Keywords: Padé time stepping, finite difference, reaction diffusion equation, PDEs
Procedia PDF Downloads 29826322 Improved Accuracy of Ratio Multiple Valuation
Authors: Julianto Agung Saputro, Jogiyanto Hartono
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Multiple valuation is widely used by investors and practitioners but its accuracy is questionable. Multiple valuation inaccuracies are due to the unreliability of information used in valuation, inaccuracies comparison group selection, and use of individual multiple values. This study investigated the accuracy of valuation to examine factors that can increase the accuracy of the valuation of multiple ratios, that are discretionary accruals, the comparison group, and the composite of multiple valuation. These results indicate that multiple value adjustment method with discretionary accruals provides better accuracy, the industry comparator group method combined with the size and growth of companies also provide better accuracy. Composite of individual multiple valuation gives the best accuracy. If all of these factors combined, the accuracy of valuation of multiple ratios will give the best results.Keywords: multiple, valuation, composite, accuracy
Procedia PDF Downloads 28226321 Lock in, Lock Out: A Double Lens Analysis of Local Media Paywall Strategies and User Response
Authors: Mona Solvoll, Ragnhild Kr. Olsen
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Background and significance of the study: Newspapers are going through radical changes with increased competition, eroding readerships and declining advertising resulting in plummeting overall revenues. This has lead to a quest for new business models, focusing on monetizing content. This research paper investigates both how local online newspapers have introduced user payment and how the audience has received these changes. Given the role of local media in keeping their communities informed and those in power accountable, their potential impact on civic engagement and cultural integration in local communities, the business model innovations of local media deserves far more research interest. Empirically, the findings are interesting for local journalists, local media managers as well as local advertisers. Basic methodologies: The study is based on interviews with commercial leaders in 20 Norwegian local newspapers in addition to a national survey data from 1600 respondents among local media users. The interviews were conducted in the second half of 2015, while the survey was conducted in September 2016. Theoretically, the study draws on the business model framework. Findings: The analysis indicates that paywalls aim more at reducing digital cannibalisation of print revenue than about creating new digital income. The newspapers are mostly concerned with retaining “old” print subscribers and transform them into digital subscribers. However, this strategy may come at a high price for newspapers if their defensive print strategy drives away younger digital readership and hamper their recruitment potential for new audiences as some previous studies have indicated. Analysis of young reader news habits indicates that attracting the younger audience to traditional local news providers is particularly challenging and that they are more prone to seek alternative news sources than the older audience is. Conclusion: The paywall strategy applied by the local newspapers may be well fitted to stabilise print subscription figures and facilitate more tailored and better services for already existing customers, but far less suited for attracting new ones. The paywall is a short-sighted strategy, which drives away younger readers and paves the road for substitute offerings, particularly Facebook.Keywords: business model, newspapers, paywall, user payment
Procedia PDF Downloads 27726320 Building on Local People Capacities as Key Resources in Making Livable Environments
Authors: Ouassim Chemrouk, Naima Chabbi-Chemrouk
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Contemporary settlements and urban places are becoming increasingly complex involving technologically advanced building materials, and mechanical systems for controlling environmental quality such as thermal comfort, lighting, acoustics and other building performances. These systems, which rely exclusively on the utilization of nonrenewable energy are often expensive and environment pollutants. The proposed paper illustrates the important role of traditional knowledge and practice and what is sometimes called intangible cultural heritage assume in the design of the built environment. It shows that some traditional “ways of doing” that are transmitted at local scales from generation to generation could be built upon to become key resources for more livable urban places. Based on evidence from documentary sources and field surveys, it also shows how different attempts were made to translate some traditional practices and local know-how in the proposal of new urban schemes.Keywords: key resource, know-how, local people, capacity building, liveable built environments
Procedia PDF Downloads 20926319 Learners’ Preferences in Selecting Language Learning Institute (A Study in Iran)
Authors: Hoora Dehghani, Meisam Shahbazi, Reza Zare
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During the previous decade, a significant evolution has occurred in the number of private educational centers and, accordingly, the increase in the number of providers and students of these centers around the world. The number of language teaching institutes in Iran that are considered private educational sectors is also growing exponentially as the request for learning foreign languages has extremely increased in recent years. This fact caused competition among the institutions in improving better services tailored to the students’ demands to win the competition. Along with the growth in the industry of education, higher education institutes should apply the marketing-related concepts and view students as customers because students’ outlooks are similar to consumers with education. Studying the influential factors in the selection of an institute has multiple benefits. Firstly, it acknowledges the institutions of the students’ choice factors. Secondly, the institutions use the obtained information to improve their marketing methods. It also helps institutions know students’ outlooks that can be applied to expand the student know-how. Moreover, it provides practical evidence for educational centers to plan useful amenities and programs, and use efficient policies to cater to the market, and also helps them execute the methods that increase students’ feeling of contentment and assurance. Thus, this study explored the influencing factors in the selection of a language learning institute by language learners and examined and compared the importance among the varying age groups and genders. In the first phase of the study, the researchers selected 15 language learners as representative cases within the specified age ranges and genders purposefully and interviewed them to explore the comprising elements in their language institute selection process and analyzed the results qualitatively. In the second phase, the researchers identified elements as specified items of a questionnaire, and 1000 English learners across varying educational contexts rated them. The TOPSIS method was used to analyze the data quantitatively by representing the level of importance of the items for the participants generally and specifically in each subcategory; genders and age groups. The results indicated that the educational quality, teaching method, duration of training course, establishing need-oriented courses, and easy access were the most important elements. On the other hand, offering training in different languages, the specialized education of only one language, the uniform and appropriate appearance of office staff, having native professors to the language of instruction, applying Computer or online tests instead of the usual paper tests respectively as the least important choice factors in selecting a language institute. Besides, some comparisons among different groups’ ratings of choice factors were made, which revealed the differences among different groups' priorities in choosing a language institute.Keywords: choice factors, EFL institute selection, english learning, need analysis, TOPSIS
Procedia PDF Downloads 16426318 Finite Element Molecular Modeling: A Structural Method for Large Deformations
Authors: A. Rezaei, M. Huisman, W. Van Paepegem
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Atomic interactions in molecular systems are mainly studied by particle mechanics. Nevertheless, researches have also put on considerable effort to simulate them using continuum methods. In early 2000, simple equivalent finite element models have been developed to study the mechanical properties of carbon nanotubes and graphene in composite materials. Afterward, many researchers have employed similar structural simulation approaches to obtain mechanical properties of nanostructured materials, to simplify interface behavior of fiber-reinforced composites, and to simulate defects in carbon nanotubes or graphene sheets, etc. These structural approaches, however, are limited to small deformations due to complicated local rotational coordinates. This article proposes a method for the finite element simulation of molecular mechanics. For ease in addressing the approach, here it is called Structural Finite Element Molecular Modeling (SFEMM). SFEMM method improves the available structural approaches for large deformations, without using any rotational degrees of freedom. Moreover, the method simulates molecular conformation, which is a big advantage over the previous approaches. Technically, this method uses nonlinear multipoint constraints to simulate kinematics of the atomic multibody interactions. Only truss elements are employed, and the bond potentials are implemented through constitutive material models. Because the equilibrium bond- length, bond angles, and bond-torsion potential energies are intrinsic material parameters, the model is independent of initial strains or stresses. In this paper, the SFEMM method has been implemented in ABAQUS finite element software. The constraints and material behaviors are modeled through two Fortran subroutines. The method is verified for the bond-stretch, bond-angle and bond-torsion of carbon atoms. Furthermore, the capability of the method in the conformation simulation of molecular structures is demonstrated via a case study of a graphene sheet. Briefly, SFEMM builds up a framework that offers more flexible features over the conventional molecular finite element models, serving the structural relaxation modeling and large deformations without incorporating local rotational degrees of freedom. Potentially, the method is a big step towards comprehensive molecular modeling with finite element technique, and thereby concurrently coupling an atomistic domain to a solid continuum domain within a single finite element platform.Keywords: finite element, large deformation, molecular mechanics, structural method
Procedia PDF Downloads 15226317 Handover for Dense Small Cells Heterogeneous Networks: A Power-Efficient Game Theoretical Approach
Authors: Mohanad Alhabo, Li Zhang, Naveed Nawaz
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In this paper, a non-cooperative game method is formulated where all players compete to transmit at higher power. Every base station represents a player in the game. The game is solved by obtaining the Nash equilibrium (NE) where the game converges to optimality. The proposed method, named Power Efficient Handover Game Theoretic (PEHO-GT) approach, aims to control the handover in dense small cell networks. Players optimize their payoff by adjusting the transmission power to improve the performance in terms of throughput, handover, power consumption and load balancing. To select the desired transmission power for a player, the payoff function considers the gain of increasing the transmission power. Then, the cell selection takes place by deploying Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS). A game theoretical method is implemented for heterogeneous networks to validate the improvement obtained. Results reveal that the proposed method gives a throughput improvement while reducing the power consumption and minimizing the frequent handover.Keywords: energy efficiency, game theory, handover, HetNets, small cells
Procedia PDF Downloads 12726316 Importance of Hospitality In Tourism Industry
Authors: S M Abdus Sattar
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Introduction: The tourism industry is a vital component of economies, providing opportunities for economic growth and cultural exchange. At the heart of this industry lies the concept of hospitality. Tourism refers to the activity of traveling for leisure or business and hospitality refers to the welcoming, amenities and providing of services to guests in the travel and accommodation industries. Tourism is one of the fastest growing industries in the world today. Objectives: The most important objective of Tourism and Hospitality study are: To assess different aspects, To identify the reasons, To analyze the contribution in GDP of Bangladesh, To identify importances of hospitality, To identify challenges, To Development of leadership characteristics, communication, teamwork skill, customer service and problem-solving, To provide welcoming treatment to guests, offering accommodation, food, transportation and entertainment services to ensure guests feel safe and comfortable away from home, To explore future prospects in Bangladesh and To suggests some recommendations for development of these sector. Methodology: Statistical method has been adopted in this study. Common characteristics of the people of particular area are found out. Tourism data is collected through various methods, such as surveys, interviews, visitor registration, travel agency records, hotel bookings, transport ticketing systems, online platforms, social media, Bangladesh Tourism Corporation, World Travel and Tourism Council, Quantitative and qualitative research methods are used while collecting and analyzing data. Findings: Tourism and Hospitality focuses on marketing, management, attractions, recreation events, travel related services, lodging, operations of restaurants and food services. Tourism offers great opportunities for emerging economies and developing countries. It creates jobs, strengthens the local economy, contributes to local infrastructure development, can help to conserve the natural environment, cultural assets, traditions, reduce poverty and inequality. The hospitality industry contributes to the economy of a country by employing its human resources. It generates new employment, contributing to the Gross Domestic Product (GDP) of a country. Around 330 million people were employed in the Tourism and Hospitality sector in globally. Tourism and Hospitality industry is creating high tax revenues. Tourism is a rising industry in Bangladesh. Studying hospitality can also help develop a range of essential skills that are valuable in any industry. Conclusion: As the conclusion, tourism industry is focused on providing quality attractions and events in order to entice tourists to come. The hospitality industry provides the good service for client. Hospitality and Tourism are closely related. Hospitality built up the relationship between host and guest. The importance of hospitality in tourism industry is immense. The Tourism and Hospitality industry is an important contributor to Bangladesh's economy. It is necessary to develop the Tourism infrastructure, maintain tourist destinations, railway stations, airports, rest house, hotels and improve the quality of services.Keywords: tourism, hospitality, GDP, employment, economy
Procedia PDF Downloads 2726315 An Integer Nonlinear Program Proposal for Intermodal Transportation Service Network Design
Authors: Laaziz El Hassan
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The Service Network Design Problem (SNDP) is a tactical issue in freight transportation firms. The existing formulations of the problem for intermodal rail-road transportation were not always adapted to the intermodality in terms of full asset utilization and modal shift reinforcement. The objective of the article is to propose a model having a more compliant formulation with intermodality, including constraints highlighting the imperatives of asset management, reinforcing modal shift from road to rail and reducing, by the way, road mode CO2 emissions. The model is a fixed charged, path based integer nonlinear program. Its objective is to minimize services total cost while ensuring full assets utilization to satisfy freight demand forecast. The model's main feature is that it gives as output both the train sizes and the services frequencies for a planning period. We solved the program using a commercial solver and discussed the numerical results.Keywords: intermodal transport network, service network design, model, nonlinear integer program, path-based, service frequencies, modal shift
Procedia PDF Downloads 11826314 Identification of How Pre-Service Physics Teachers Understand Image Formations through Virtual Objects in the Field of Geometric Optics and Development of a New Material to Exploit Virtual Objects
Authors: Ersin Bozkurt
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The aim of the study is to develop materials for understanding image formations through virtual objects in geometric optics. The images in physics course books are formed by using real objects. This results in mistakes in the features of images because of generalizations which leads to conceptual misunderstandings in learning. In this study it was intended to identify pre-service physics teachers misunderstandings arising from false generalizations. Focused group interview was used as a qualitative method. The findings of the study show that students have several misconceptions such as "the image in a plain mirror is always virtual". However a real image can be formed in a plain mirror. To explain a virtual object's image formation in a more understandable way an overhead projector and episcope and their design was illustrated. The illustrations are original and several computer simulations will be suggested.Keywords: computer simulations, geometric optics, physics education, students' misconceptions in physics
Procedia PDF Downloads 40426313 Competitive Advantage Effecting Firm Performance: Case Study of Small and Medium Enterprises in Thailand
Authors: Somdech Rungsrisawas
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The objectives of this study are to examine the relationship between the competitive advantage of small and medium enterprises (SMEs) and their overall performance. A mixed method has been applied to identify the effect of determinants toward competitive advantage. The sample is composed of SMEs in product and service businesses. The study has been tested at an organizational level with samples of SME entrepreneurs, business successors, and board of directors or management team. Quantitative analysis has been conducted through multiple regression analysis with 400 samples. The findings illustrate that each aspect of competitive advantage needs a different set of driving factors to explain either the direct or the indirect effect on firm performance. Interestingly, technological capability is a perfect mediator and interorganizational cooperation toward competitive advantage. In addition, differentiation is difficult to be perceived by customers, as well as difficult to manage; however, it is considered important to develop an SMEs product or service for firm sustainably.Keywords: competitive advantage, firm performance, technological capability, Small and Medium Enterprise (SMEs)
Procedia PDF Downloads 29726312 Comparing Productivity of the Foreign versus Local Construction Workers Based on Their Level of Technical Training and Cultural Characteristics: Case Study of Kish Island, Iran
Authors: Mansour Rezvani, Mohammad Mahdi Mortaheb
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This study considers the employment of foreign workforce in Kish Free Trade and Industrial Zone and aims to investigate the productivity of foreign construction labours as compared to their local counterpart. Moreover, this study compares work skills and experience of foreign and local Iranian construction workers to optimize construction working conditions. The results and findings have been effectively applied to develop a training program to optimize and promote Iranian workforce productivity and effectiveness in construction industry in comparison with foreign workforce. It is hoped that the accumulated findings contribute to decrease demand for foreign workers and skills shortages in construction sectors. Therefore, job vacancies for local residents in Kish and other looking for job people in main lands will be increased. The method of collecting data has been conducted by distributing a questionnaire and interviewing most foreign construction workers, local Iranian construction works and the project managers of five mega projects in Kish Island including Mica mall, Basak, Persian, Damoon and Sarina mall. All data have been analyzed by SPSS and Excel software. A topic-related survey was conducted through a structured questionnaire including 54 employers, 20 contractors and 13 consultants. About 56 factors were identified. After implementing the context validity test, 52 factors were stated in 52 questions based on five major groups consist of: (1) economical, (2) social and cultural, (3) individual, (4) technical, (5) organizational, environmental and legal. Based on the quantified Relative Importance Index, the ten most important factors, ten less important factors, and three most important categories were identified. To date, there is not any comprehensive study that explores the important critical factors in mega construction projects on Kish Island to identify the major problems to decrease demand for foreign workers.Keywords: cultural characteristics, foreign worker, local construction workers, productivity, technical training
Procedia PDF Downloads 14626311 Multi-Class Text Classification Using Ensembles of Classifiers
Authors: Syed Basit Ali Shah Bukhari, Yan Qiang, Saad Abdul Rauf, Syed Saqlaina Bukhari
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Text Classification is the methodology to classify any given text into the respective category from a given set of categories. It is highly important and vital to use proper set of pre-processing , feature selection and classification techniques to achieve this purpose. In this paper we have used different ensemble techniques along with variance in feature selection parameters to see the change in overall accuracy of the result and also on some other individual class based features which include precision value of each individual category of the text. After subjecting our data through pre-processing and feature selection techniques , different individual classifiers were tested first and after that classifiers were combined to form ensembles to increase their accuracy. Later we also studied the impact of decreasing the classification categories on over all accuracy of data. Text classification is highly used in sentiment analysis on social media sites such as twitter for realizing people’s opinions about any cause or it is also used to analyze customer’s reviews about certain products or services. Opinion mining is a vital task in data mining and text categorization is a back-bone to opinion mining.Keywords: Natural Language Processing, Ensemble Classifier, Bagging Classifier, AdaBoost
Procedia PDF Downloads 23126310 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 24326309 Survey of Web Service Composition
Authors: Wala Ben Messaoud, Khaled Ghedira, Youssef Ben Halima, Henda Ben Ghezala
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A web service (WS) is called compound or composite when its execution involves interactions with other WS to use their features. The composition of WS specifies which services need to be invoked, in what order and how to handle exception conditions. This paper gives an overview of research efforts of WS composition. The approaches proposed in the literature are diverse, interesting and have opened important research areas. Based on many studies, we extracted the most important role of WS composition use in order to facilitate its introduction in WS concept.Keywords: SOA, web services, composition approach, composite WS
Procedia PDF Downloads 30826308 Integration of Social Media in Teaching and Learning Activities: A Case Study
Authors: A. Nagaletchimee Annamalai
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The study investigated on how a small group of pre-service teachers and lecturers used social media to interact and collaborate to complete their tasks. The study is a qualitative case study that explored the lecturers’ reflections and pre-service teachers’ interviews. The lecturers were given the option to choose Facebook or any other social media as their teaching and learning platforms. However, certain guidelines based on were given to lecturers to conduct their teaching and learning activities. The findings revealed that although Facebook was a popular social networking site, it was not a preferred educational platform. Lecturers preferred to use WhatsApp, Canvas, and email. The focus group interview found positive and negative experiences of the pre-service teachers. The study suggested several pedagogical implications and importantly highlighted the need for changes in curriculum to ensure lecturers leverage the potential of technology in education.Keywords: social media, interactions, collaboration, online learning environment
Procedia PDF Downloads 18226307 Placencia Belize: An Alternative to the Development of “Your Private Paradise”
Authors: Ryan Tao
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This paper analyzes the local context and effects of tourism on Placencia in Belize to identify key environmental and social impacts. Placencia was a small sleepy coastal fishing village at risk of losing its local identity to tourism. In the last decade, tourism has driven an economic shift from fishing to tourism. The consequence of this shift has eroded local environmental resources and diluted local cultural heritage. A key example is Harvest Caye, an island converted from a natural manatee breeding ground to a stereotypical sandy beach and palm tree resort complex. The incoming cruise ship-geared development of Harvest Caye reflects the urban tourist vision of Placencia’s local landscape, which indicates a “neo-colonial” rule. Consequently, this vision causes environmental destruction, replacing local memories of abundant manatee-filled waters. The paper will explore environmental and cultural damage from uncontrolled development by focusing on how Placencia has been affected by unmanaged tourism. It will then propose solutions to create a medium between tourism and the local community. New developments in other Belizean cities, such as Belmopan and Belize City, are planned at the time of approval to be sensitive to their setting. While Placencia is fully built out, there are opportunities to plan in advance for the future while preserving local integrity. As a consequence of time, shepherding tourist development, defining tourist areas, and planning these areas with an eye towards natural disasters (such as hurricanes) can act as a tool to craft a future vision that helps preserve the local identity of Placencia. This research will consist of personal observations, case studies, and synthesis of other source materials. These sources provide guidance for creating a framework to understand the local environment and culture and plan around it to ultimately protect Placencia from becoming “Your Private Paradise” for the rich.Keywords: Placencia, coastal development, coastal protection, tourism, zoning, coastal zoning, Caribbean, Belize, small island developing states
Procedia PDF Downloads 1326306 An Assessment of the Performance of Local Government in Ondo State Nigeria: A Capital Budgeting Approach
Authors: Olurankinse Felix
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Local governments in Ondo State Nigeria are the third tier of government saddled with the responsibility of providing governance and economic services at the grassroots. To be able to do this, the Constitution of the Federal Republic of Nigeria provided that a proportion of Federation Account be allocated to them in addition to their internally generated revenue. From the allocation and other incidental sources of revenue, the local governments are expected to provide basic infrastructures and other social amenities to better the lots of the rural dwellers. Nevertheless, local governments’ performances in terms of provision of social amenities are without questioning and quite not encouraging. Assessing the performance of local governments in this period of dearth and scarcity of resources is highly indispensable more so that the activities of local governments’ staff are bedeviled and characterized with fraud, corruption and mismanagement. Considering the direct impact of the consequences of their action on the living standard of the rural dwellers therefore calls for the need to evaluate their level of performances using capital budgeting approach. The paper being a time series study adopts the survey design. Data were obtained through secondary source mainly from the Annual financial statements and publication of approved budgets estimates covering the period of study (2008-2012). The use of ratio analysis was employed in analyzing the comparative level of performances of the local governments under study. The result of the study shows that less than 30% of the local governments were able to harness the budgetary allocation to provide amenities to the beneficiaries while majority of the local governments were involved in unethical conduct ranging from theft of fund, corruption, diversion of funds and extra-budgetary activities. Also, there is poor internally generated revenue to complement the statutory allocation and besides, the monthly withholding of larger portions of local government share by the state in the name of joint account were also seen as contributory factors. The study recommends the need for transparency and accountability in public fund management through the oversight function of the state house of assembly. Also local government should be made to be autonomous and independent of the state by jettisoning the idea of joint account.Keywords: performance, transparency and accountability, capital budgeting, joint account, local government autonomy
Procedia PDF Downloads 33126305 Criterion-Referenced Test Reliability through Threshold Loss Agreement: Fuzzy Logic Analysis Approach
Authors: Mohammad Ali Alavidoost, Hossein Bozorgian
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Criterion-referenced tests (CRTs) are designed to measure student performance against a fixed set of predetermined criteria or learning standards. The reliability of such tests cannot be based on internal reliability. Threshold loss agreement is one way to calculate the reliability of CRTs. However, the selection of master and non-master in such agreement is determined by the threshold point. The problem is if the threshold point witnesses a minute change, the selection of master and non-master may have a drastic change, leading to the change in reliability results. Therefore, in this study, the Fuzzy logic approach is employed as a remedial procedure for data analysis to obviate the threshold point problem. Forty-one Iranian students were selected; the participants were all between 20 and 30 years old. A quantitative approach was used to address the research questions. In doing so, a quasi-experimental design was utilized since the selection of the participants was not randomized. Based on the Fuzzy logic approach, the threshold point would be more stable during the analysis, resulting in rather constant reliability results and more precise assessment.Keywords: criterion-referenced tests, threshold loss agreement, threshold point, fuzzy logic approach
Procedia PDF Downloads 36926304 The Introduction of Modern Diagnostic Techniques and It Impact on Local Garages
Authors: Mustapha Majid
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Gone were the days when technicians/mechanics will have to spend too much time trying to identify a mechanical fault and rectify the problem. Now the emphasis is on the use of Automobile diagnosing Equipment through the use of computers and special software. An investigation conducted at Tamale Metropolis and Accra in the Northern and Greater Accra regions of Ghana, respectively. Methodology for data gathering were; questionnaires, physical observation, interviews, and newspaper. The study revealed that majority of mechanics lack computer skills which can enable them use diagnosis tools such as Exhaust Gas Analyzer, Scan Tools, Electronic Wheel Balancing machine, etc.Keywords: diagnosing, local garages and modern garages, lack of knowledge of diagnosing posing an existential threat, training of local mechanics
Procedia PDF Downloads 16126303 Services-Oriented Model for the Regulation of Learning
Authors: Mohamed Bendahmane, Brahim Elfalaki, Mohammed Benattou
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One of the major sources of learners' professional difficulties is their heterogeneity. Whether on cognitive, social, cultural or emotional level, learners being part of the same group have many differences. These differences do not allow to apply the same learning process at all learners. Thus, an optimal learning path for one, is not necessarily the same for the other. We present in this paper a model-oriented service to offer to each learner a personalized learning path to acquire the targeted skills.Keywords: learning path, web service, trace analysis, personalization
Procedia PDF Downloads 35626302 Selection of a Potential Starter Culture for Milk Fermentation
Authors: Stephen Olusanmi Akintayo, Ilesanmi Fadahunsi
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The ability of Lactic acid bacteria (LAB) to grow and survive in milk is being exploited in industrial and biotechnological applications. Although considerable studies have been reported on the fermentation of milk, however, not so much work has been documented on the selection of LAB strains from milk of the Nigerian local cattle breeds for their starter culture potentials. A total of 110 LAB were isolated from raw milk of Sokoto gudali cattle breed. The isolates were screened for their proteolytic activities on skimmed milk media with isolates A07, F06 and A01 showing the highest zone of clearance of 18.5mm, 18.5mm, and 18.0mm respectively and were selected for the studies of their growth in different constituents of milk. A01, F06, and A07 were identified as Pediococcus acidilactici, Lactococcus raffinolactis, and Leuconostoc mesenteriodes respectively using cultural, biochemical, physiological and molecular characterization techniques. Leuconostoc mesenteriodes showed the highest growth in all the milk components that were used in this study. The three LAB species selected showed a growth range of 6.46 log cfu/ml to 10.91 log cfu/ml in lactose with Leuconostoc mesenteriodes showing the highest growth of 10.91 log cfu/ml while Pediococcus acidilactici recorded the lowest growth of 9.78 log cfu/ml. In medium containing leucine as the only amino acid, the viable counts of Pediococcus acidilactici, Lactococcus raffinolactis and Leuconostoc mesenteriodes in log cfu/ml at zero hour were 6.39, 6.36 and 6.38 respectively which increased to 9.31 log cfu/ml, 9.21 log cfu/ml, 9.92 log cfu/ml respectively after 24 hours. Similarly, in all other substrates (casein, lysine, glutamic acid, aspartic acid, stearic acid and oleic acid ) tested in this study, Leuconostoc mesenteriodes showed the highest growth. It was observed that the highest quantity of lactic acid (15.31mg/ml) was produced by Leuconostoc mesenteriodes. The same trend was also observed in the production of diacetyl and hydrogen peroxide by the three tested microorganisms. Due to its ability to grow maximally in milk components, Leuconostoc mesenteriodes shows potential as starter culture for milk fermentation.Keywords: Leuconostoc mesenteriodes, lactic acid bacteria, Sokoto gudali, starter culture
Procedia PDF Downloads 23526301 A Study on Pre-Service English Teachers' Language Self Efficacy and Learning Goal Orientation
Authors: Erteki̇n Kotbaş
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Teaching English as a Foreign Language (EFL) is on the front burner of many countries in the world, in particular for English language teaching departments that train EFL teachers. Under the head of motivational theories in foreign language education, there are numerous researches in literature. However; researches comprising English language self-efficacy and teachers’ learning goal orientation which has a positive impact on learning teachings skills are scarce. Examination of these English language self-efficacy beliefs and learning goal orientations of pre-service EFL teachers may broaden the horizons, considering the importance of self-efficacy and goal orientation on learning and teaching activities. At this juncture, present study aims to investigate the strong relationship between English language self efficacy and teachers’ learning goal orientation from Turkish context in addition to teacher students’ grade factor.Keywords: English language, learning goal orientation, self efficacy, pre-service teachers
Procedia PDF Downloads 46226300 The Economics of Ecosystem Services and Biodiversity: Valuing Ecotourism-Local Perspectives to Global Discourses-Stakeholders’ Analysis
Authors: Diptimayee Nayak
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Ecotourism has been recognised as a popular component of alternative tourism, which claims to guard host local environment and economy. This concept of ecological tourism (eco-tourism) has become more meaningful in evaluating the recreational function and services of any pristine ecosystem in context of ‘The Economics of Ecosystem and Biodiversity (TEEB)’. This ecotourism is said to be a local solution to the global problem of conserving ecosystems and optimising the utilisations of their services. This paper takes a case of recreational services of an Indian protected area ecosystems ‘Bhitarakanika mangrove protected area’ discussing how ecotourism is functioning taking the perspectives of different stakeholders. Specific stakeholders are taken for analysis, viz., tourists and local people, as they are believed to be the major beneficiaries of ecotourism. The stakeholders’ analysis is evaluated on the basis of travel cost techniques (by using truncated Poisson distribution model) for tourists and descriptive and analytical tools for local people. The evaluation of stakeholders’ analysis of ecotourism has gained its impetus after the formulation of Ecotourism guidelines by the Ministry of Environment and Forest (MoEF), Government of India. The paper concludes that ecotourism issues and challenges are site-specific and region-specific; without critically focussing challenges of ecotourism faced at local level the discourses of ecotourism at global level cannot be tackled. Mere integration and replication of policies at global level to be followed at local level will not be successful (top down policies). Rather mainstreaming the decision making process at local level with the global policy stature helps to solve global issues to a bigger extent (bottom up).Keywords: ecosystem services, ecotourism, TEEB, economic valuation, stakeholders, travel cost techniques
Procedia PDF Downloads 24926299 Innovation in Information Technology Services: Framework to Improve the Effectiveness and Efficiency of Information Technology Service Management Processes, Projects and Decision Support Management
Authors: Pablo Cardozo Herrera
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In a dynamic market of Information Technology (IT) Service and with high quality demands and high performance requirements in decreasing costs, it is imperative that IT companies invest organizational effort in order to increase the effectiveness of their Information Technology Service Management (ITSM) processes through the improvement of ITSM project management and through solid support to the strategic decision-making process of IT directors. In this article, the author presents an analysis of common issues of IT companies around the world, with strategic needs of information unmet that provoke their ITSM processes and projects management that do not achieve the effectiveness and efficiency expected of their results. In response to the issues raised, the author proposes a framework consisting of an innovative theoretical framework model of ITSM management and a technological solution aligned to the Information Technology Infrastructure Library (ITIL) good practices guidance and ISO/IEC 20000-1 requirements. The article describes a research that proves the proposed framework is able to integrate, manage and coordinate in a holistic way, measurable and auditable, all ITSM processes and projects of IT organization and utilize the effectiveness assessment achieved for their strategic decision-making process increasing the process maturity level and improving the capacity of an efficient management.Keywords: innovation in IT services, ITSM processes, ITIL and ISO/IEC 20000-1, IT service management, IT service excellence
Procedia PDF Downloads 39726298 A Convenient Part Library Based on SolidWorks Platform
Authors: Wei Liu, Xionghui Zhou, Qiang Niu, Yunhao Ni
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3D part library is an ideal approach to reuse the existing design and thus facilitates the modeling process, which will enhance the efficiency. In this paper, we implemented the thought on the SolidWorks platform. The system supports the functions of type and parameter selection, 3D template driving and part assembly. Finally, BOM is exported in Excel format. Experiment shows that our method can satisfy the requirement of die and mold designers.Keywords: part library, SolidWorks, automatic assembly, intelligent
Procedia PDF Downloads 389