Search results for: technological audit

Authors: J. Niemisto, A. Nissinen, S. Soimakallio

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Aviation causes carbon dioxide (CO2) emissions and other climate forcers which increase the contribution of aviation on climate change. Aviation industry and number of air travellers are constantly increasing. Aviation industry has an ambitious goal to strongly cut net CO2 emissions. Modern fleet, alternative jet fuels technologies and route optimisation are important technological tools in the emission reduction. Faster approaches are needed as well. Emission trade systems, voluntary carbon offset compensation schemes and taxation are already in operation. Global scenarios of aviation industry and its greenhouse gas emissions and other climate forcers are discussed in this review study based on literature and other published data. The focus is on the aviation in Nordic countries, but also European and global situation are considered. Different emission reduction technologies and compensation modes are examined. In addition, the role of aviation in a single passenger’s (a Finnish consumer) annual carbon footprint is analysed and a comparison of available emission calculators and carbon offset systems is performed. Long-haul fights have a significant role in a single consumer´s and company´s carbon footprint, but remarkable change in global emission level would need a huge change in attitudes towards flying.

Keywords: aviation, climate change, emissions, environment

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Authors: Khaled M. Alhawiti

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This research study aims to present a retrospective study about speech recognition systems and artificial intelligence. Speech recognition has become one of the widely used technologies, as it offers great opportunity to interact and communicate with automated machines. Precisely, it can be affirmed that speech recognition facilitates its users and helps them to perform their daily routine tasks, in a more convenient and effective manner. This research intends to present the illustration of recent technological advancements, which are associated with artificial intelligence. Recent researches have revealed the fact that speech recognition is found to be the utmost issue, which affects the decoding of speech. In order to overcome these issues, different statistical models were developed by the researchers. Some of the most prominent statistical models include acoustic model (AM), language model (LM), lexicon model, and hidden Markov models (HMM). The research will help in understanding all of these statistical models of speech recognition. Researchers have also formulated different decoding methods, which are being utilized for realistic decoding tasks and constrained artificial languages. These decoding methods include pattern recognition, acoustic phonetic, and artificial intelligence. It has been recognized that artificial intelligence is the most efficient and reliable methods, which are being used in speech recognition.

Keywords: speech recognition, acoustic phonetic, artificial intelligence, hidden markov models (HMM), statistical models of speech recognition, human machine performance

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Authors: Victor Oyewumi Ogunbiyi

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Food waste is a global sustainability issue that demands that multiple stakeholders participate in solving it. This article examines how different food system stakeholders are held responsible in the policy debate related to food waste reduction. The study adopts a qualitative approach, paying attention to the views of both public and private policymakers and constructing their views relating to opportunities and policy initiatives towards waste reduction. The data consists of a list of opportunities and food policy initiatives in the development process in Nigeria. The authors identify three emerging opportunities: sectoral growth, technological demands in food service, and sustainable collaborative behaviour. The findings also revealed key policy initiatives for development: law and regulations, multi-stakeholder collaboration, economic incentives, research, and new knowledge. The study extends the marketing literature on food sustainability by investigating several stakeholders’ roles beyond the practical management of the food services sector. Additionally, considering policy initiative development for food waste mitigation sheds light on how stakeholders’ policy initiatives can sustain the food service sector. Finally, the authors outline policy implications.

Keywords: multistakeholder engagement, food services, food waste, policy initiatives, Nigeria

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Authors: Daniele Lerede, Gianvito Colucci, Matteo Nicoli, Laura Savoldi

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The European Green Deal is the first internationally agreed set of measures to contrast climate change and environmental degradation. Besides the main target of reducing emissions by at least 55% by 2030, it sets the target of accompanying European countries through an energy transition to make the European Union into a modern, resource-efficient, and competitive net-zero emissions economy by 2050, decoupling growth from the use of resources and ensuring a fair adaptation of all social categories to the transformation process. While the general purpose to allow the realization of the purposes of the Green Deal already dates back to 2019, strategies and policies keep being developed coping with recent circumstances and achievements. However, general long-term measures like the Circular Economy Action Plan, the proposals to shift from fossil natural gas to renewable and low-carbon gases, in particular biomethane and hydrogen, and to end the sale of gasoline and diesel cars by 2035, will all have significant effects on energy supply and demand evolution across the next decades. The interactions between energy supply and demand over long-term time frames are usually assessed via energy system models to derive useful insights for policymaking and to address technological choices and research and development. TEMOA-Europe is a newly developed energy system optimization model instance based on the minimization of the total cost of the system under analysis, adopting a technologically integrated, detailed, and explicit formulation and considering the evolution of the system in partial equilibrium in competitive markets with perfect foresight. TEMOA-Europe is developed on the TEMOA platform, an open-source modeling framework totally implemented in Python, therefore ensuring third-party verification even on large and complex models. TEMOA-Europe is based on a single-region representation of the European Union and EFTA countries on a time scale between 2005 and 2100, relying on a set of assumptions for socio-economic developments based on projections by the International Energy Outlook and a large technological dataset including 7 sectors: the upstream and power sectors for the production of all energy commodities and the end-use sectors, including industry, transport, residential, commercial and agriculture. TEMOA-Europe also includes an updated hydrogen module considering its production, storage, transportation, and utilization. Besides, it can rely on a wide set of innovative technologies, ranging from nuclear fusion and electricity plants equipped with CCS in the power sector to electrolysis-based steel production processes and steel in the industrial sector – with a techno-economic characterization based on public literature – to produce insightful energy scenarios and especially to cope with the very long analyzed time scale. The aim of this work is to examine in detail the scheme of measures and policies for the realization of the purposes of the Green Deal and to transform them into a set of constraints and new socio-economic development pathways. Based on them, TEMOA-Europe will be used to produce and comparatively analyze scenarios to assess the consequences of Green Deal-related measures on the future evolution of the energy mix over the whole energy system in an economic optimization environment.

Keywords: European Green Deal, energy system optimization modeling, scenario analysis, TEMOA-Europe

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Authors: Abdulrahman S. Alqahtani

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The revolution of computing and networks could revolutionise terrorism in the same way that it has brought about changes in other aspects of life. The modern technological era has faced countries with a new set of security challenges. There are many states and potential adversaries who have the potential and capacity in cyberspace, which makes them able to carry out cyber-attacks in the future. Some of them are currently conducting surveillance, gathering and analysis of technical information, and mapping of networks and nodes and infrastructure of opponents, which may be exploited in future conflicts. This poster presents the results of the quantitative study (survey) to test the validity of the proposed theoretical framework for the cyber terrorist threats. This theoretical framework will help to in-depth understand these new digital terrorist threats. It may also be a practical guide for managers and technicians in critical infrastructure, to understand and assess the threats they face. It might also be the foundation for building a national strategy to counter cyberterrorism. In the beginning, it provides basic information about the data. To purify the data, reliability and exploratory factor analysis, as well as confirmatory factor analysis (CFA) were performed. Then, Structural Equation Modelling (SEM) was utilised to test the final model of the theory and to assess the overall goodness-of-fit between the proposed model and the collected data set.

Keywords: cyberterrorism, critical infrastructure, , national security, theoretical framework, terrorism

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Authors: Nadezda Kobzeva

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Under the current trend of globalization, economic and technological dynamics information and the means by which it is delivered and renewed becomes out-of-date rapidly. Thus, educational systems as well as higher education are being seriously tested. New strategies’ developing that is supported by Information and Communication Technology is urgently required. The essential educators’ mission is to meet the demands of the future by preparing our young learners with proper knowledge, skills and innovation capabilities necessary to advance our competitiveness globally. In response to the modern society and future demands, the oldest Siberian Tomsk Polytechnic University has wisely proposed several initiatives to promote the integration of Information and Communication Technology (ICT) in education, and increase the competitiveness of graduates by emphasizing inquiry-based learning, higher order thinking and problem solving. This paper gives a brief overview of how Web Quest as ICT device is being used for language teaching and describes its use advantages for teaching English as a Foreign Language (EFL), in particular business writing skills. This study proposes to use Web Quest to promote higher order thinking and ICT integration in the process of engineers training in Tomsk Polytechnic University, Russia.

Keywords: web quest, web quest in pedagogy, resume (CVs) and cover letter writing skills, ICT integration

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Authors: A. Calabrese, V. F. Uricchio, D. di Noia, S. Favale, C. Caiati, G. P. Maggi, G. Donvito, D. Diacono, S. Tangaro, A. Italiano, E. Riezzo, M. Zippitelli, M. Toriello, E. Celiberti, D. Festa, A. Colaianni

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Climate change has a severe impact on human health. There is a vast literature demonstrating temperature increase is causally related to cardiovascular problem and represents a high risk for human health, but there are not study that improve a solution. In this work, it is studied how the clime influenced the human parameter through the analysis of climatic conditions in an area of the Apulia Region: Capurso Municipality. At the same time, medical personnel involved identified a set of variables useful to define an index describing health condition. These scientific studies are the base of an innovative alert system, IPPOCRATE, whose aim is to asses climate risk and share information to population at risk to support prevention and mitigation actions. IPPOCRATE is an e-health system, it is designed to provide technological support to analysis of health risk related to climate and provide tools for prevention and management of critical events. It is the first integrated system of prevention of human risk caused by climate change. IPPOCRATE calculates risk weighting meteorological data with the vulnerability of monitored subjects and uses mobile and cloud technologies to acquire and share information on different data channels. It is composed of four components: Multichannel Hub. Multichannel Hub is the ICT infrastructure used to feed IPPOCRATE cloud with a different type of data coming from remote monitoring devices, or imported from meteorological databases. Such data are ingested, transformed and elaborated in order to be dispatched towards mobile app and VoIP phone systems. IPPOCRATE Multichannel Hub uses open communication protocols to create a set of APIs useful to interface IPPOCRATE with 3rd party applications. Internally, it uses non-relational paradigm to create flexible and highly scalable database. WeHeart and Smart Application The wearable device WeHeart is equipped with sensors designed to measure following biometric variables: heart rate, systolic blood pressure and diastolic blood pressure, blood oxygen saturation, body temperature and blood glucose for diabetic subjects. WeHeart is designed to be easy of use and non-invasive. For data acquisition, users need only to wear it and connect it to Smart Application by Bluetooth protocol. Easy Box was designed to take advantage from new technologies related to e-health care. EasyBox allows user to fully exploit all IPPOCRATE features. Its name, Easy Box, reveals its purpose of container for various devices that may be included depending on user needs. Territorial Registry is the IPPOCRATE web module reserved to medical personnel for monitoring, research and analysis activities. Territorial Registry allows to access to all information gathered by IPPOCRATE using GIS system in order to execute spatial analysis combining geographical data (climatological information and monitored data) with information regarding the clinical history of users and their personal details. Territorial Registry was designed for different type of users: control rooms managed by wide area health facilities, single health care center or single doctor. Territorial registry manages such hierarchy diversifying the access to system functionalities. IPPOCRATE is the first e-Health system focused on climate risk prevention.

Keywords: climate change, health risk, new technological system

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Authors: Scarlet Tabot Enanga Longsti

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Community-Based Health Insurance (CBHI) schemes have been proposed as a possible means to achieve affordable health care in low-and lower-middle-income countries. The existing evidence provides mixed results on the impact of CBHI schemes on healthcare utilisation and out -of-pocket payments (OOPP) for healthcare. Over 900 CBHI schemes have been implemented in underdeveloped countries, and these schemes have undergone different modifications over the years. Prior reviews have suggested that different designs of CBHI schemes may result in different outcomes. Objectives: This review sought to determine the interventions that affect the impact of CBHI schemes on OOPP and health service utilisation. Interventions in this study referred to any action or modification in the design of a CBHI scheme that affected the impact of the scheme on OOPP and/or healthcare utilization. Methods: Any CBHI study that was done in a lower middle-income country, that used an experimental design, that included OOPP or health care utilisation as outcome variables, and that was published in either English or French was included in this study. Studies were searched for in MEDLINE, Embase, CINAHL, EconLit, IBSS, Web of Science, Cochrane Library, and Global Index Medicus from July to August 2023. Bias was assessed using Joanna Brigs Institute tools for quality assessment for randomized control trials and quasi experimental studies. A narrative synthesis was done. Results: 12 studies were included in the review, with a total of 69 villages, 13,653 households, and 62,786 participants. Average premium collection was 4.8 USD/year. Most CBHI schemes had flat rates. The study revealed that a range of interventions impact OOPP and health care utilisation. Five categories of interventions were identified. The intervention with the highest impact on OOPP and utilisation was “Audit visits”. Next in line came external funds, training scheme workers, and engaging community leaders and village heads to advertise the scheme. Free healthcare led to a significant increase in utilisation of health services, a significant reduction in Catastrophic health expenditure, but an insignificant effect on OOPP among insured compared with uninsured. Conclusions: Community-Based Health Insurance could pave the way for Universal Health Care in low and middle-income countries. However, this can only be possible if careful thought is given to how schemes are designed. Due to the heterogeneity of studies and results on CBHI schemes, there is need for further research for more effective designs to be developed.

Keywords: community based health insurance, developing countries, health service utilisation, out of pocket payment

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Authors: Vita Lele, Vadims Bartkevics, Iveta Pugajeva, Paulina Zavistanaviciute, Daiva Zadeike, Grazina Juodeikiene, Elena Bartkiene

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Different combinations of appropriate technological properties showing lactic acid bacteria (Pediococcus pentosaceus VLGL183 and Enterococcus pseudoavium VLGL 234, Lactobacillus plantarum VLGL135 and Pediococcus pentosaceus VLGL183, Pediococcus pentosaceus VLGL183 and Lactobacillus brevis VLGL173, Pediococcus pentosaceus VLGL183 and Leuconostoc mesenteroides VLGL242, Pediococcus pentosaceus VLGL183 and Lactobacillus curvatus VLGL51, Lactobacillus plantarum VLGL135 and Lactobacillus curvatus VLGL51) for wheat sourdough production were used, and the influence of different sourdoughs on wheat bread quality parameters was evaluated. The highest overall acceptability (135.8 mm in 140 mm hedonic scale) of the bread produced with L. plantarum VLGL135 and P. pentosaceus VLGL183 sourdough was established. Also, bread produced with above mention sourdough, has the highest specific volume, shape coefficient, moisture content, and porosity, 3.40 ml /g; 2.59, 33.7 %, and 76.6 %, respectively. It was found, that the used sourdoughs reduce acrylamide content in bread (from 29.5 to 67.2%), just, the isolated lactic acid bacteria strains could be recommended for higher quality and safer bread production.

Keywords: acrylamide, lactic acid bacteria, quality, sourdough, wheat bread

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Manpreet Singh, V. P. Agrawal, Gurmanjot Singh Bhatti

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From the last decades, there is a significant technological advancement in the field of robotics, and a number of modular self-reconfigurable robots were introduced that can help in space exploration, bucket to stuff, search, and rescue operation during earthquake, etc. As there are numbers of self-reconfigurable robots, choosing the optimum one is always a concern for robot user since there is an increase in available features, facilities, complexity, etc. The objective of this research work is to present a multiple attribute decision making based methodology for coding, evaluation, comparison ranking and selection of modular self-reconfigurable robots using a technique for order preferences by similarity to ideal solution approach. However, 86 attributes that affect the structure and performance are identified. A database for modular self-reconfigurable robot on the basis of different pertinent attribute is generated. This database is very useful for the user, for selecting a robot that suits their operational needs. Two visual methods namely linear graph and spider chart are proposed for ranking of modular self-reconfigurable robots. Using five robots (Atron, Smores, Polybot, M-Tran 3, Superbot), an example is illustrated, and raking of the robots is successfully done, which shows that Smores is the best robot for the operational need illustrated, and this methodology is found to be very effective and simple to use.

Keywords: self-reconfigurable robots, MADM, TOPSIS, morphogenesis, scalability

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Authors: Djaafar Fatiha, Ghalem Bachir, Hadri Bagdad

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We studied mainly the influence of temperature, thickness, molar fraction and the doping of the various layers (emitter, base, BSF and window) on the performances of a photovoltaic solar cell. In a first stage, we optimized the performances of the InGaP/GaAs dual-junction solar cell while varying its operation temperature from 275°K to 375 °K with an increment of 25°C using a virtual wafer fabrication TCAD Silvaco. The optimization at 300 °K led to the following result: Icc =14.22 mA/cm2, Voc =2.42V, FF=91.32 %, η= 22.76 % which is close with those found in the literature. In a second stage ,we have varied the molar fraction of different layers as well their thickness and the doping of both emitters and bases and we have registered the result of each variation until obtaining an optimal efficiency of the proposed solar cell at 300°K which was of Icc=14.35mA/cm2,Voc=2.47V,FF=91.34,and η=23.33% for In(1-x)Ga(x)P molar fraction( x=0.5).The elimination of a layer BSF on the back face of our cell, enabled us to make a remarkable improvement of the short-circuit current (Icc=14.70 mA/cm2) and a decrease in open circuit voltage Voc and output η which reached 1.46V and 11.97% respectively. Therefore, we could determine the critical parameters of the cell and optimize its various technological parameters to obtain the best performance for a dual junction solar cell .This work opens the way with new prospects in the field of the photovoltaic one. Such structures will thus simplify the manufacturing processes of the cells; will thus reduce the costs while producing high outputs of photovoltaic conversion.

Keywords: modeling, simulation, multijunction, optimization, Silvaco ATLAS

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Authors: Edward Fosu

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Green innovation has emerged as a significant environmental concern across the world. Green innovation refers to the utilization of technological developments that facilitate energy savings and waste material recycling. The stakeholder theory and resourced-based theory were used to examine how stakeholders' expectations affect corporate green innovation activities and how corporate innovation initiatives affect the corporate image and social performance. This study used structural equation modelling (SEM) and hierarchical regression to test the effects of environmental corporate social responsibility on social performance through mediators: green innovation and corporate image. A quantitative design was employed using data from Chinese companies in Ghana for this study. The study assessed. The results revealed that environmental practices promote corporate social performance (β = 0.070, t = 1.974, p = 0.049), positively affect green product innovation (β = 0.251, t = 7.478, p < 0.001), and has direct effect on green process innovation (β = 0.174, t = 6.192, p < 0.001). Green product innovation and green process innovation significantly promote corporate image respectively (β = 0.089, t = 2.581, p = 0.010), (β = 0.089, t = 2.367, p = 0.018). Corporate image has significant direct effects on corporate social performance (β = 0.146, t = 4.256, p < 0.001). Corporate environmental practices have an impact on the development of green products and processes which promote companies’ social performance. Additionally, evidence supports that corporate image influences companies’ social performance.

Keywords: environmental CSR, corporate image, green innovation, coprorate social performance

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Authors: Jalaluddin Abdul Malek, Mohd Asruladlyi Ibrahim, Zurinah Tahir

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This paper is to reveal developments in the areas of urban technology in Malaysia. Developments occur intend to add value intelligent city development to the ubiquitous city (U-city) or smart city. The phenomenon of change is called the development of post intelligent cities. U-City development discourse is seen from the perspective of the philosophy of the virtuous city organized by al-Farabi. The prosperity and perfection of a city is mainly caused by human personality factors, as well as its relationship with material and technological aspects of the city. The question is, to what extent to which human factors are taken into account in the concept of U-City as an added value to the intelligent city concept to realize the prosperity and perfection of the city? Previously, the intelligent city concept was developed based on global change and ICT movement, while the U-city added value to the development of intelligent cities and focused more on the development of information and communications technology (ICT). Value added is defined as the use of fiber optic technology that is wired to the use of wireless technology, such as wireless broadband. In this discourse, the debate on the concept of U-City is to the symbiosis between the U-City and the importance of local human e-participation (U-Society) for prosperity. In the context of virtuous city philosophy, it supports the thought of symbiosis so the concept of U-City can achieve sustainability, prosperity and perfection of the city.

Keywords: smart city, ubiquitous city, u-society, e-participation, prosperity

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Authors: Salim Khan

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The attainment of the carbon neutrality objective and Sustainable Development Goal 13 (SDG-13) target, which pertains to climate actions, received widespread attention in developing and emerging nations. Given the increasing pace of urbanization, technological advancements, and rapid growth, it is imperative to examine the linear and nonlinear effects of urbanization and economic growth and the linear impact of information and communication technology (ICT) on carbon emissions (CO2e). This study employs the Dynamic System GMM (DSGMM) and Panel Quantile Regression (PQR) methodologies to investigate the causal relationship between urbanization, ICT, economic growth, and their interplay on CO2e in 39 BRI countries from 2001 to 2020. The study's findings indicate that the impact of urbanization on CO2e exhibits linear and nonlinear patterns. The specific nonlinear impact of urbanization leads to a decrease in CO2e, hence facilitating the achievement of carbon neutrality and contributing to SDG-13. The study highlights the importance of ICT in achieving SDG-13 by reducing CO2e, emphasizing the need for informatization. Simultaneously, the findings support the Environmental Kuznets Curve (EKC) hypothesis and support the pollution haven theory. Finally, based on empirical findings, significant policy implications are suggested for achieving SGD 13 and carbon neutrality.

Keywords: urbanization, ICT, CO2 emission, EKC, pollution haven, BRI

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Authors: Chu Liu

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With the development of society and the changes of the times, the requirements for the cultivation of learners are different. In the 21st century, STEM education has become a boom in the development of education in various countries, aiming to improve the comprehensive ability of learners in science, technology, engineering, and mathematics. The rise of robot education provides an effective way for STEM education to cultivate computational thinking ability, interdisciplinary ability, problem-solving ability, and teamwork ability. Although robot education has been developed in China for several years, it still lacks a standard curriculum system. This article uses programming software as a platform, through the research and analysis of 'Basic Education Information Technology Curriculum Standards (2012 Edition)', combines with the actual learning situation of learners, tries to conduct teaching project design research, and aims at providing references for the teaching ideas and method of robot education courses. In contemporary society, technological advances increasingly require creativity. Innovative comprehensive talents urgently need a radical and effective education reform to keep up with social changes. So in this context, robot teaching design can be used for students. The tendency of creativity to influence is worth to be verified.

Keywords: STEM education, robot teaching, primary and secondary school students, tendency of creativity

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Authors: Jiaqi Yan, Yani Shi

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The blockchain technology is regarded as the most promising technology that has the potential to trigger a technological revolution. However, besides the bitcoin industry, we have not yet seen a large-scale application of blockchain in those domains that are supposed to be impacted, such as supply chain, financial network, and intelligent manufacturing. The reasons not only lie in the difficulties of blockchain implementation, but are also root in the challenges of blockchain-oriented information systems design. As the blockchain members are self-interest actors that belong to organizations with different existing information systems. As they expect different information inputs and outputs of the blockchain application, a common language protocol is needed to facilitate communications between blockchain members. Second, considering the decentralization of blockchain organization, there is not any central authority to organize and coordinate the business processes. Thus, the information systems built on blockchain should support more adaptive business process. This paper aims to address these difficulties by providing a modeling approach for blockchain-oriented information systems design. We will investigate the information structure of distributed-ledger data with conceptual modeling techniques and ontology theories, and build an effective ontology mapping method for the inter-organization information flow and blockchain information records. Further, we will study the distributed-ledger-ontology based business process modeling to support adaptive enterprise on blockchain.

Keywords: blockchain, ontology, information systems modeling, business process

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Authors: Polycarpe Feussi

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Globalization, technological and customer increasing changes, amongst other drivers, result in higher levels of uncertainty and unpredictability for organizations. In order for organizations to cope with the uncertain and fast-changing economic and business environment, these organizations need to innovate in order to achieve flexibility. In simple terms, the organizations must develop strategies leading to the ability of these organizations to provide horizontal information connections across the supply chain to create and deliver products that meet customer needs by synchronization of customer demands with product creation. The generated information will create efficiency and effectiveness throughout the whole supply chain regarding production, storage, and distribution, as well as eliminating redundant activities and reduction in response time. In an integrated supply chain, spanning activities include coordination with distributors and suppliers. This paper explains how through postponement strategies, flexibility can be achieved in an organization. In order to achieve the above, a thorough literature review was conducted via the search of online websites that contains material from scientific journal data-bases, articles, and textbooks on the subject of postponement and flexibility. The findings of the research are found in the last part of the paper. The first part introduces the concept of postponement and its importance in supply chain management. The second part of the paper provides the methodology used in the process of writing the paper.

Keywords: postponement strategies, supply chain management, flexibility, logistics

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Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: Jandot Aurélia

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In France, in the main media, the concern about nuclear safety and security has not really appeared before the beginning of the 1970s. The gradual changes in its perception are studied here through the arguments given in the main French news magazines, linked with several parameters. As this represents a considerable amount of copies and thus of information, are selected here the main articles as well as the main “mental images” aiming to persuade the readers and which have led the public awareness to evolve. Indeed, in the 1970s, in France, these evolutions were not made in one day. Indeed, over the period, many articles were still in favor of nuclear power plants and promoted the technological advances that were made in this field. They had to be taken into account. But, gradually, grew up arguments and mental images discrediting the perception of nuclear technology. Among these were the environmental impacts of this industry, as the question of pollution progressively appeared. So, between 1970 and 1979, the language has changed, as the perceptible objectives of the communication, allowing to discern the deepest intentions of the editorial staffs of the French news magazines. This is all these changes that are emphasized here, over a period when the safety and security concern linked to the nuclear technology, to there a field for specialists, has become progressively a social issue seemingly open to all.

Keywords: environmental impacts, media discourse, nuclear security, public awareness

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Authors: Munoz A. Tatiana, Solano R. Brandon, Montes C. Juan, Cierco G. Javier

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The hydrodynamic cavitation is a process in which the energy that the fluids have in the phase changes is used. From this energy, local temperatures greater than 5000 °C are obtained where thermal cracking of the fluid molecules takes place. The process applied to heavy oil affects variables such as viscosity, density, and composition, which constitutes an important improvement in the quality of crude oil. In this study, the need to design a software through mathematical integration models of mixing, cavitation, kinetics, and reactor, allows modeling changes in density, viscosity, and composition of a heavy oil crude, when the fluid passes through a hydrodynamic cavitation reactor. In order to evaluate the viability of this technique in the industry, a heavy oil of 18° API gravity, was simulated using naphtha as a hydrogen donor at concentrations of 1, 2 and 5% vol, where the simulation results showed an API gravity increase to 0.77, 1.21 and 1.93° respectively and a reduction viscosity by 9.9, 12.9 and 15.8%. The obtained results allow to have a favorable panorama on this technological development, an appropriate visualization on the generation of innovative knowledge of this technique and the technical-economic opportunity that benefits the development of the hydrocarbon sector related to heavy crude oil that includes the largest world oil production.

Keywords: hydrodynamic cavitation, thermal cracking, hydrogen donor, heavy oil upgrading, simulator

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Authors: Pascal Alberti, Mustapha Mouloua

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In today’s global market economy, various companies are often confronted with the dynamic and complex nature of current competitive markets. The dynamics of these markets are becoming more and more fluid, often requiring companies to provide competitive, definite advantages, and technological responses within increasingly shorte time frames. To meet these demands, companies must rely on the cognitive abilities of actors of creativity to provide tangible answers to the current contextual problems. Thus, it is important to provide a variety of instruments and design tools to support this particular stage of innovation, and to meet their demand expectations. For a number of years now, we have been extensively conducting experiments on the use of mind maps in the context of innovative projects with collaborative research teams from various nationalities. Our research findings reported a significant difference between a “Word” Mind Map and “Photographic” Mind Map, a correlation between the different uses of iconic tools and certain types of innovation, and a relationship between the different cognitive logics. In this paper, we will present our new results related to the effect of symmetrical presentation of a Photographic Mind Map" on the production of design solutions. Finally, we will conclude by highlighting the importance of our experimental method, and discussing both the theoretical and practical implications of our research.

Keywords: creativity, innovation, management, mind mapping, design product

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Authors: Mohammed Alonazi, Natalia Beloff, Martin White

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This paper presents a proposal for a mobile government adoption and utilization model (MGAUM), which is a framework designed to increase the adoption rate of m-government services in Saudi Arabia. Recent advances in mobile technologies such are Mobile compatibilities, The development of wireless communication, mobile applications and devices are enabling governments to deliver services in new ways to citizens more efficiently and economically. In the last decade, many governments around the globe are utilizing these advances effectively to develop their next generation of e-government services. However, a low adoption rate of m-government services by citizens is a common problem in Arabian countries, including Saudi Arabia. Yet, to our knowledge, very little research has been conducted focused on understanding the factors that influence citizen adoption of these m-government services in this part of the world. A set of social, cultural and technological factors have been identified in the literature, which has led to the formulation of associated research questions and hypotheses. These hypotheses will be tested on Saudi citizens using questionnaires and interview methods based around the technology acceptance model. A key objective of the MGAUM framework is to investigate and understand Saudi citizens perception towards adoption and utilization of m-government services.

Keywords: e-government, m-government, citizen services quality, technology acceptance model, Saudi Arabia, adoption framework.

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Authors: Luis Rodrigo Valencia Perez, Francisco Flores Aguero, Gibran Aguilar Rangel

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Artificial Intelligence (AI) is rapidly transforming diverse sectors, and higher education in Latin America is no exception. This article explores the impact of AI on higher education institutions in the region, highlighting the imperative need for well-trained teachers in emerging technologies and a cultural shift towards the adoption and efficient use of these tools. AI offers significant opportunities to improve learning personalization, optimize administrative processes, and promote more inclusive and accessible education. However, the effectiveness of its implementation depends largely on the preparation and willingness of teachers to integrate these technologies into their pedagogical practices. Furthermore, it is essential that Latin American countries develop and implement public policies that encourage the adoption of AI in the education sector, thus ensuring that institutions can compete globally. Policies should focus on the continuous training of educators, investment in technological infrastructure, and the creation of regulatory frameworks that promote innovation and the ethical use of AI. Only through a comprehensive and collaborative approach will it be possible to fully harness the potential of AI to transform higher education in Latin America, thereby boosting the region's development and competitiveness on the global stage.

Keywords: artificial intelligence (AI), higher education, teacher training, public policies, latin america, global competitiveness

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Authors: Somoshree Datta, Chithra A. V., Sandeep Nithyanandan, Smitha K. K.

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Space exploration has always been at the forefront of technological innovation, pushing the boundaries of human knowledge and capabilities. In recent years, the integration of Artificial Intelligence (AI) has revolutionized the field, offering unprecedented opportunities to enhance the efficiency, autonomy and intelligence of space missions. This survey paper aims to provide a comprehensive overview of the multifaceted applications of AI in space exploration, exploring the evolution of this synergy and its impact on mission success, scientific discovery, and the future of space endeavors. Indian Space Research Organization (ISRO) has achieved great feats in the recent moon mission (Chandrayaan-3) and sun mission (Aditya L1) by using artificial intelligence to enhance moon navigation as well as help young scientists to study the Sun even before the launch by creating AI-generated image visualizations. Throughout this survey, we will review key advancements, challenges and prospects in the intersection of AI and space exploration. As humanity continues its quest to explore the cosmos, the integration of AI promises to unlock new frontiers, reshape mission architectures, and redefine our understanding of the universe. This survey aims to serve as a comprehensive resource for researchers, engineers and enthusiasts interested in the dynamic and evolving landscape of AI applications in space exploration.

Keywords: artificial intelligence, space exploration, space missions, deep learning

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Authors: Qasem A. Alyazji

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One of the main techniques for Positron emission tomography (PET), Single photon emission computed tomography (SPECT) is the development of radiation detectors. The NaI(Tl) scintillator crystal coupled to an array of photomultiplier tubes known as the Anger camera, is the most dominant detectors system in PET and SPECT devices. Technological advances in many materials, in addition to the emerging importance of specialized applications such as preclinical imaging and cardiac imaging, have encouraged innovation so that alternatives to the anger camera are now part in alternative imaging systems. In this paper we will discuss the main performance characteristics of detectors devices and scanning developments in both scintillation detectors, semiconductor (solid state) detectors, and Photon Transducers such as photomultiplier tubes (PMTs), position sensitive photomultiplier tubes (PSPMTs), Avalanche photodiodes (APDs) and Silicon photomultiplier (SiPMT). This paper discussed the detectors that showed promising results. This study is a review of recent developments in the detectors used in single photon emission computed tomography (SPECT) imaging system.

Keywords: SPECT, scintillation, PMTs, SiPMT, PSPMTs, APDs, semiconductor (solid state)

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Authors: Zuhaina Zakaria, Noraliza Hamzah, Siti Halijjah Shariff, Noor Aizah Abdul Karim

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The residential sector in Malaysia has become the single largest energy sector accounting for 21% of the entire energy usage of the country. In the past 10 years, a number of energy efficiency initiatives in the residential sector had been undertaken by the government including. However, there is no clear evidence that the total residential energy consumption has been reduced substantially via these strategies. Household electrical appliances such as air conditioners, refrigerators, lighting and televisions are used depending on the consumers’ activities. The behavior of household occupants played an important role in energy consumption and influenced the operation of the physical devices. Therefore, in order to ensure success in energy efficiency program, it requires not only the technological aspect but also the consumers’ behaviors component. This paper focuses on the challenges and opportunities in modelling residential consumer behavior in Malaysia. A field survey to residential consumers was carried out and responses from the survey were analyzed to determine the consumers’ level of knowledge and awareness on energy efficiency. The analyses will be used in determining a right framework to explain household energy use intentions and behavior. These findings will be beneficial to power utility company and energy regulator in addressing energy efficiency related issues.

Keywords: consumer behavior theories, energy efficiency, household occupants, residential consumer

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Authors: Maisyatus Suadaa Irfana, Nove Eka Variant Anna, Dyah Puspitasari Sri Rahayu

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Technological developments provide convenience to all the people. Nowadays, the communication of human with the computer is done via text. With the development of technology, human and computer communications have been conducted with a voice like communication between human beings. It provides an easy facility for many people, especially those who have special needs. Voice search technology is applied in the search of book collections in the OPAC (Online Public Access Catalog), so library visitors will find it faster and easier to find books that they need. Integration with Google is needed to convert the voice into text. To optimize the time and the results of searching, Server will download all the book data that is available in the server database. Then, the data will be converted into JSON format. In addition, the incorporation of some algorithms is conducted including Decomposition (parse) in the form of array of JSON format, the index making, analyzer to the result. It aims to make the process of searching much faster than the usual searching in OPAC because the data are directly taken to the database for every search warrant. Data Update Menu is provided with the purpose to enable users perform their own data updates and get the latest data information.

Keywords: OPAC, voice, searching, faster

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Authors: Oluyomi A. Abioye

Abstract:

The 21st century has been witnessing a lot of technological advancements and innovations, and Information and Communication Technology (ICT) happens to be one of them. Education is the cornerstone of any nation and the language in which it is delivered is the bedrock of any development. The French language is our choice in this study. French is a language of reference on the national and international scenes; however its teaching is clouded with myriads of problems. The output of students’ academic performance depends on to a large extent on the teaching and learning the process. The methodology employed goes a long way in contributing to the effectiveness of the teaching and learning the process. Therefore, with the integration of ICT, French teaching has to align with and adapt to this new digital era. An attempt is made to define the concept of ICT. Some of the challenges encountered in the teaching of French language are highlighted. Then it discusses the existing methods of French teaching and the integration of ICT in the teaching and learning of the same language. Then some prospects and challenges of ICT in the teaching and learning of French are discussed. Data collected from questionnaires administered among some students of some selected schools are analysed. Our findings revealed that only very few schools in Nigeria have the electronic and computer-mediated facilities to teach the French language. The paper concludes by encouraging 'savoir-faire' of ICT by the French teachers, an openness of students to this digital technology and adequate provision of electronic and computer-mediated gadgets by the Nigerian government to its educational institutions.

Keywords: French language in Nigeria, integration of ICT, prospects and challenges, teaching and learning

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