Search results for: NIST standards
1894 The Return of the Rejected Kings: A Comparative Study of Governance and Procedures of Standards Development Organizations under the Theory of Private Ordering
Authors: Olia Kanevskaia
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Standardization has been in the limelight of numerous academic studies. Typically described as ‘any set of technical specifications that either provides or is intended to provide a common design for a product or process’, standards do not only set quality benchmarks for products and services, but also spur competition and innovation, resulting in advantages for manufacturers and consumers. Their contribution to globalization and technology advancement is especially crucial in the Information and Communication Technology (ICT) and telecommunications sector, which is also characterized by a weaker state-regulation and expert-based rule-making. Most of the standards developed in that area are interoperability standards, which allow technological devices to establish ‘invisible communications’ and to ensure their compatibility and proper functioning. This type of standard supports a large share of our daily activities, ranging from traffic coordination by traffic lights to the connection to Wi-Fi networks, transmission of data via Bluetooth or USB and building the network architecture for the Internet of Things (IoT). A large share of ICT standards is developed in the specialized voluntary platforms, commonly referred to as Standards Development Organizations (SDOs), which gather experts from various industry sectors, private enterprises, governmental agencies and academia. The institutional architecture of these bodies can vary from semi-public bodies, such as European Telecommunications Standards Institute (ETSI), to industry-driven consortia, such as the Internet Engineering Task Force (IETF). The past decades witnessed a significant shift of standard setting to those institutions: while operating independently from the states regulation, they offer a rather informal setting, which enables fast-paced standardization and places technical supremacy and flexibility of standards above other considerations. Although technical norms and specifications developed by such nongovernmental platforms are not binding, they appear to create significant regulatory impact. In the United States (US), private voluntary standards can be used by regulators to achieve their policy objectives; in the European Union (EU), compliance with harmonized standards developed by voluntary European Standards Organizations (ESOs) can grant a product a free-movement pass. Moreover, standards can de facto manage the functioning of the market when other regulative alternatives are not available. Hence, by establishing (potentially) mandatory norms, SDOs assume regulatory functions commonly exercised by States and shape their own legal order. The purpose of this paper is threefold: First, it attempts to shed some light on SDOs’ institutional architecture, focusing on private, industry-driven platforms and comparing their regulatory frameworks with those of formal organizations. Drawing upon the relevant scholarship, the paper then discusses the extent to which the formulation of technological standards within SDOs constitutes a private legal order, operating in the shadow of governmental regulation. Ultimately, this contribution seeks to advise whether a state-intervention in industry-driven standard setting is desirable, and whether the increasing regulatory importance of SDOs should be addressed in legislation on standardization.Keywords: private order, standardization, standard-setting organizations, transnational law
Procedia PDF Downloads 1631893 Hyperchaos-Based Video Encryption for Device-To-Device Communications
Authors: Samir Benzegane, Said Sadoudi, Mustapha Djeddou
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In this paper, we present a software development of video streaming encryption for Device-to-Device (D2D) communications by using Hyperchaos-based Random Number Generator (HRNG) implemented in C#. The software implements and uses the proposed HRNG to generate key stream for encrypting and decrypting real-time video data. The used HRNG consists of Hyperchaos Lorenz system which produces four signal outputs taken as encryption keys. The generated keys are characterized by high quality randomness which is confirmed by passing standard NIST statistical tests. Security analysis of the proposed encryption scheme confirms its robustness against different attacks.Keywords: hyperchaos Lorenz system, hyperchaos-based random number generator, D2D communications, C#
Procedia PDF Downloads 3711892 Comparison of Wet and Microwave Digestion Methods for the Al, Cu, Fe, Mn, Ni, Pb and Zn Determination in Some Honey Samples by ICPOES in Turkey
Authors: Huseyin Altundag, Emel Bina, Esra Altıntıg
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The aim of this study is determining amount of Al, Cu, Fe, Mn, Ni, Pb and Zn in the samples of honey which are gathered from Sakarya and Istanbul regions. In this study the evaluation of the trace elements in honeys samples are gathered from Sakarya and Istanbul, Turkey. The sample preparation phase is performed via wet decomposition method and microwave digestion system. The accuracy of the method was corrected by the standard reference material, Tea Leaves (INCY-TL-1) and NIST SRM 1515 Apple leaves. The comparison between gathered data and literature values has made and possible resources of the contamination to the samples of honey have handled. The obtained results will be presented in ICCIS 2015: XIII International Conference on Chemical Industry and Science.Keywords: Wet decomposition, Microwave digestion, Trace element, Honey, ICP-OES
Procedia PDF Downloads 4621891 A CM-Based Model for 802.11 Networks Security Policies Enforcement
Authors: Karl Mabiala Dondia, Jing Ma
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In recent years, networks based on the 802.11 standards have gained a prolific deployment. The reason for this massive acceptance of the technology by both home users and corporations is assuredly due to the "plug-and-play" nature of the technology and the mobility. The lack of physical containment due to inherent nature of the wireless medium makes maintenance very challenging from a security standpoint. This study examines via continuous monitoring various predictable threats that 802.11 networks can face, how they are executed, where each attack may be executed and how to effectively defend against them. The key goal is to identify the key components of an effective wireless security policy.Keywords: wireless LAN, IEEE 802.11 standards, continuous monitoring, security policy
Procedia PDF Downloads 3801890 Towards the Development of Islamic Accounting Standards for Baitulmal, Waqaf, and Zakat Transactions: Addressing Gaps for Enhanced Accountability
Authors: N. Farahin Ali, Naharriah Mohamed, Hafiz Majdi, Fathiyyah, Fadliana Saman
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This paper investigates the imperative for developing Islamic accounting standards tailored to Baitulmal, waqaf, and zakat transactions, with the goal of strengthening accountability and transparency in financial reporting. Current financial reporting frameworks in Malaysia—namely, the Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standards (MPERS)—are designed predominantly for conventional financial transactions and fail to fully capture the Shariah-specific nature of these religious funds. The objective of this study is to critically examine the discrepancies between these conventional reporting standards and the requirements of Shariah-compliant financial transactions, specifically for Baitulmal, waqaf, and zakat. This research adopts a qualitative methodology, utilizing case studies from four different State Islamic Religious Councils to explore the current reporting practices. The findings reveal significant gaps between the conventional frameworks and the specific needs of Shariah-compliant accounting, leading to off-balance-sheet reporting of certain transactions and inconsistencies in financial disclosures across different states. These disparities undermine both the comparability and integrity of the financial reports, raising critical concerns regarding transparency and governance. The broader implications of this study underscore the necessity for a unified Islamic accounting standard that would align more closely with Shariah principles. Such a standard would not only enhance the disclosure and presentation of baitulmal, waqaf, and zakat transactions, but also improve decision-making processes, thereby fostering greater accountability and trust in the management of these Islamic funds. This paper advocates for a concerted effort to bridge the existing gap, ensuring that the distinctive characteristics of Islamic charitable funds are appropriately reflected in the financial reporting process.Keywords: islamic accounting, waqf, zakat, islamic finance
Procedia PDF Downloads 131889 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards
Authors: Nadezhda Kvatashidze, Elena Kharabadze
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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value
Procedia PDF Downloads 3201888 A Critical Analysis of the Financial Reporting Practices of Islamic Financial Institutions (IFI)
Authors: Riaz Dhai
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The inherent differences between Islamic and conventional finance have given rise to a debate on whether conventional accounting standards provide sufficient disclosure in the annual financial statements of Islamic financial institutions (IFI). This issue has become more pronounced due to the rapid growth of IFIs over the last decade. This paper seeks to collate the literature surrounding this debate as well as summarise the key macro and micro level financial reporting differences between conventional and Islamic accounting. Based on these findings we propose some important areas of future research in this emerging field.Keywords: Islamic financial institutions, financial reporting, critical analysis, conventional accounting standards
Procedia PDF Downloads 4461887 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.Keywords: accruals, earnings quality, IFRS, information comparability
Procedia PDF Downloads 1691886 Bridging the Gap between Different Interfaces for Business Process Modeling
Authors: Katalina Grigorova, Kaloyan Mironov
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The paper focuses on the benefits of business process modeling. Although this discipline is developing for many years, there is still necessity of creating new opportunities to meet the ever-increasing users’ needs. Because one of these needs is related to the conversion of business process models from one standard to another, the authors have developed a converter between BPMN and EPC standards using workflow patterns as intermediate tool. Nowadays there are too many systems for business process modeling. The variety of output formats is almost the same as the systems themselves. This diversity additionally hampers the conversion of the models. The presented study is aimed at discussing problems due to differences in the output formats of various modeling environments.Keywords: business process modeling, business process modeling standards, workflow patterns, converting models
Procedia PDF Downloads 5861885 Stability of Essential Oils in Pang-Rum by Gas Chromatography-Mass Spectrometry
Authors: K. Jarmkom, P. Eakwaropas, W. Khobjai, S. Techaeoi
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Ancient Thai perfumed powder was used as a fragrance for clothing, food, and the body. Plant-based natural Thai perfume products are known as Pang-Rum. The objective of this study was to evaluate the stability of essential oils after six months of incubation. The chemical compositions were determined by gas chromatography-mass spectrometry (GC-MS), in terms of the qualitative composition of the isolated essential oil. The isolation of the essential oil of natural products by incubate sample for 5 min at 40 ºC is described. The volatile components were identified by percentage of total peak areas comparing their retention times of GC chromatograph with NIST mass spectral library. The results show no significant difference in the seven chromatograms of perfumed powder (Pang-Rum) both with binder and without binder. Further identification was done by GC-MS. Some components of Pang-Rum with/without binder were changed by temperature and time.Keywords: GC-MS analysis, essential oils, stability, Pang-Rum
Procedia PDF Downloads 2721884 Qatari Licensure System as Perceived by Teachers and School Leaders
Authors: Abdullah Abu-Tineh, Hissa Sadiq, Fatma Al-Mutawah, Youmen Chaaban
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The past 20 years have seen a proliferation of empirical research into various licensure systems. Extensive quantitative work investigates these systems of appraisal from different countries, but there is far less research on the implementation of the Qatari licensure system and the adoption of professional standards. In this paper, we provided a quantitatively and qualitatively descriptive look at the process that moves educators from their point of entry into the profession through their certification as accomplished professionals. Specifically, we focused on the perceptions of teachers and school leaders on the licensure system currently adopted by Ministry of Education and Higher Education in Qatar. The paper aims to inform progress towards a system of reliable, valid, and nationally appropriate teacher and school leader evaluation procedures. Such a system can support decision-making based on a common, comprehensive set of standards that ensures the placement of only the most effective educators in Qatari schools. This paper was made possible by NPRP grant # (NPRP7-1224-5-178) from the Qatar national research fund (a member of Qatar foundation) to Abdullah M. Abu-Tineh. The statements made herein are solely the responsibility of the author.Keywords: licensure system, professional standards, professional portfolio, educator voice
Procedia PDF Downloads 2321883 Grey Prediction of Atmospheric Pollutants in Shanghai Based on GM(1,1) Model Group
Authors: Diqin Qi, Jiaming Li, Siman Li
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Based on the use of the three-point smoothing method for selectively processing original data columns, this paper establishes a group of grey GM(1,1) models to predict the concentration ranges of four major air pollutants in Shanghai from 2023 to 2024. The results indicate that PM₁₀, SO₂, and NO₂ maintain the national Grade I standards, while the concentration of PM₂.₅ has decreased but still remains within the national Grade II standards. Combining the forecast results, recommendations are provided for the Shanghai municipal government's efforts in air pollution prevention and control.Keywords: atmospheric pollutant prediction, Grey GM(1, 1), model group, three-point smoothing method
Procedia PDF Downloads 351882 Biotransformation of Monoterpenes by Whole Cells of Eleven Praxelis clematidea-Derived Endophytic Fungi
Authors: Daomao Yang, Qizhi Wang
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Monoterpenoids are mainly found in plant essential oils and they are ideal substrates for biotransformation into oxygen-containing derivatives with important commercial value due to their low price and simple structure. In this paper, eleven strains of endophytic fungi from Praxelis clematidea were used as test strains to conduct the whole cell biotransformation of the monoterpenoids: (+)-limonene, (-)-limonene and myrcene. The fungi were inoculated in 50 ml Sabouraud medium and incubated at 30 ℃ with the agitation of 150 r/min for 6 d, and then 0.5% (v/v) substrates were added into the medium and biotransformed for further 3 d. Afterwards the cultures were filtered, and extracted using equal volume of ethyl acetate. The metabolites were analyzed by GC-MS technique with NIST database. The Total Ion Chromatogram of the extractions from the eleven strains showed that the main product of (+)- and (-)-limonene biotransformation was limonene-1,2-diol, while it is limonene and linalool oxide for biotransformation of myrcene. This work will help screen the microorganisms to biotransform the monoterpenes.Keywords: endophytic fungi, (+)–limonene, (-)–limonene, myrcene
Procedia PDF Downloads 1261881 Design and Implement a Remote Control Robot Controlled by Zigbee Wireless Network
Authors: Sinan Alsaadi, Mustafa Merdan
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Communication and access systems can be made with many methods in today’s world. These systems are such standards as Wifi, Wimax, Bluetooth, GPS and GPRS. Devices which use these standards also use system resources excessively in direct proportion to their transmission speed. However, large-scale data communication is not always needed. In such cases, a technology which will use system resources as little as possible and support smart network topologies has been needed in order to enable the transmissions of such small packet data and provide the control for this kind of devices. IEEE issued 802.15.4 standard upon this necessity and enabled the production of Zigbee protocol which takes these standards as its basis and devices which support this protocol. In our project, this communication protocol was preferred. The aim of this study is to provide the immediate data transmission of our robot from the field within the scope of the project. In addition, making the communication with the robot through Zigbee Protocol has also been aimed. While sitting on the computer, obtaining the desired data from the region where the robot is located has been taken as the basis. Arduino Uno R3 microcontroller which provides the control mechanism, 1298 shield as the motor driver.Keywords: ZigBee, wireless network, remote monitoring, smart home, agricultural industry
Procedia PDF Downloads 2781880 An Investigation on Hot-Spot Temperature Calculation Methods of Power Transformers
Authors: Ahmet Y. Arabul, Ibrahim Senol, Fatma Keskin Arabul, Mustafa G. Aydeniz, Yasemin Oner, Gokhan Kalkan
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In the standards of IEC 60076-2 and IEC 60076-7, three different hot-spot temperature estimation methods are suggested. In this study, the algorithms which used in hot-spot temperature calculations are analyzed by comparing the algorithms with the results of an experimental set-up made by a Transformer Monitoring System (TMS) in use. In tested system, TMS uses only top oil temperature and load ratio for hot-spot temperature calculation. And also, it uses some constants from standards which are on agreed statements tables. During the tests, it came out that hot-spot temperature calculation method is just making a simple calculation and not uses significant all other variables that could affect the hot-spot temperature.Keywords: Hot-spot temperature, monitoring system, power transformer, smart grid
Procedia PDF Downloads 5721879 Aligning Informatics Study Programs with Occupational and Qualifications Standards
Authors: Patrizia Poscic, Sanja Candrlic, Danijela Jaksic
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The University of Rijeka, Department of Informatics participated in the Stand4Info project, co-financed by the European Union, with the main idea of an alignment of study programs with occupational and qualifications standards in the field of Informatics. A brief overview of our research methodology, goals and deliverables is shown. Our main research and project objectives were: a) development of occupational standards, qualification standards and study programs based on the Croatian Qualifications Framework (CROQF), b) higher education quality improvement in the field of information and communication sciences, c) increasing the employability of students of information and communication technology (ICT) and science, and d) continuously improving competencies of teachers in accordance with the principles of CROQF. CROQF is a reform instrument in the Republic of Croatia for regulating the system of qualifications at all levels through qualifications standards based on learning outcomes and following the needs of the labor market, individuals and society. The central elements of CROQF are learning outcomes - competences acquired by the individual through the learning process and proved afterward. The place of each acquired qualification is set by the level of the learning outcomes belonging to that qualification. The placement of qualifications at respective levels allows the comparison and linking of different qualifications, as well as linking of Croatian qualifications' levels to the levels of the European Qualifications Framework and the levels of the Qualifications framework of the European Higher Education Area. This research has made 3 proposals of occupational standards for undergraduate study level (System Analyst, Developer, ICT Operations Manager), and 2 for graduate (master) level (System Architect, Business Architect). For each occupational standard employers have provided a list of key tasks and associated competencies necessary to perform them. A set of competencies required for each particular job in the workplace was defined and each set of competencies as described in more details by its individual competencies. Based on sets of competencies from occupational standards, sets of learning outcomes were defined and competencies from the occupational standard were linked with learning outcomes. For each learning outcome, as well as for the set of learning outcomes, it was necessary to specify verification method, material, and human resources. The task of the project was to suggest revision and improvement of the existing study programs. It was necessary to analyze existing programs and determine how they meet and fulfill defined learning outcomes. This way, one could see: a) which learning outcomes from the qualifications standards are covered by existing courses, b) which learning outcomes have yet to be covered, c) are they covered by mandatory or elective courses, and d) are some courses unnecessary or redundant. Overall, the main research results are: a) completed proposals of qualification and occupational standards in the field of ICT, b) revised curricula of undergraduate and master study programs in ICT, c) sustainable partnership and association stakeholders network, d) knowledge network - informing the public and stakeholders (teachers, students, and employers) about the importance of CROQF establishment, and e) teachers educated in innovative methods of teaching.Keywords: study program, qualification standard, occupational standard, higher education, informatics and computer science
Procedia PDF Downloads 1431878 Being a Teacher in Higher Education: Techne or Praxis
Authors: Thi V. S. Nguyen, Kevin Laws
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This study investigates the construction of higher education teachers’ roles from the perspectives of participants in a compulsory teachers’ professional development for Vietnamese higher education teachers. Constructivist grounded theory was used as methodology and analysis of the study. Fifteen program participants were semi-structured interviewed before they started the professional development program for higher education teachers. Five trainers of the program were interviewed and documents related to teachers’ standards in Vietnam were analysed to supplement participants’ perspectives. Standards and roles of higher education teachers emerged as two categories grounded from data. Standard category involves moral and professional criteria, whereas roles of higher education teachers category consists of specific roles related to guiding student learning, and advising their academic, moral and social activities. A model of higher education teachers’ conceptions of their roles in a Vietnamese context addressing both professional (techne) and moral (praxis) responsibilities is constructed from this study. A discussion on teachers’ roles in higher education is put forward and insightful implications for the design and possible restructure of teachers’ professional development for early career higher education teachers is suggested.Keywords: higher education teachers' roles and standards, moral roles, teachers' professional development, teachers' conceptions of their roles
Procedia PDF Downloads 3941877 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard
Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein
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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement
Procedia PDF Downloads 961876 Development of AUTOSAR Software Components of MDPS System
Authors: Jae-Woo Kim, Kyung-Joong Lee, Hyun-Sik Ahn
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This paper describes the development of a Motor-Driven Power Steering (MDPS) system using Automotive Open System Architecture (AUTOSAR) methodology. The MDPS system is a new power steering technology for vehicles and it can enhance driver’s convenience and fuel efficiency. AUTOSAR defines common standards for the implementation of embedded automotive software. Some aspects of safety and timing requirements are analyzed. Through the AUTOSAR methodology, the embedded software becomes more flexible, reusable and maintainable than ever. Hence, we first design software components (SW-C) for MDPS control based on AUTOSAR and implement SW-Cs for MDPS control using authoring tool following AUTOSAR standards.Keywords: AUTOSAR, MDPS, simulink, software component
Procedia PDF Downloads 3501875 The Curse of Natural Resources: An Empirical Analysis Applied to the Case of Copper Mining in Zambia
Authors: Chomba Kalunga
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Many developing countries have a rich endowment of natural resources. Yet, amidst that wealth, living standards remain poor. At the same time, international markets have been surged with an increase in copper prices in the last twenty years. This is a presentation of the findings on the causal economic impact of Zambia’s copper mines, a country located in sub-Saharan Africa endowed with vast copper deposits on living standards using household data from 1996 to 2010, exploiting an episode where the copper prices on the international market were rising. Using an Instrumental Variable approach and controlling for constituency-level and microeconomic factors, the results show a significant impact of copper production on living standards. After splitting the constituencies close to and far away from the nearest mine, the results document that constituencies close to the mines benefited significantly from the increase in copper production, compared to their counterparts through increased levels of employment. Finally, the results are not consistent with the natural resource curse hypothesis; findings show a positive causal relationship between the presence of natural resources and socioeconomic outcomes in less developed countries, particularly for constituencies close to the mines in Zambia. Some key policy implications follow from the findings. The finding that increased copper production led to an increase in employment suggests that, in Zambias’ context, policies that promote local employment may be more beneficial to residents. Meaning that it is government policies that can help improve the living standards were government needs to work towards making this impact more substantial.Keywords: copper prices, local development, mining, natural resources
Procedia PDF Downloads 2101874 Rethinking the Pre-Trial Detention Law of Ethiopia: An International Law and Constitutional Law Perspective
Authors: Addisu Teshama
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The existing criminal procedure law which is the main determinant of the phenomena of pre-trial detention is under revision in Ethiopia. The drafting work is completed and submitted for approval to the House of Peoples Representatives. The drafters of the draft law claim that the existing law is not in harmony with the constitutionally and internationally recognized principles pertinent to pretrial detention regulation. Further, the drafters allege that the drafting process is dictated by human rights principles recognized in the FDRE constitution and international human rights instruments ratified by Ethiopia. This article aims to the asses the plausibility of the claims of the drafters. For that purpose, this article uses the standards and guidelines articulated by international human rights standard setters as bench marks to juxtapose and judge the existing law and the draft criminal procedure and evidence code (DCrimPEC). The study found that the many aspects of the pre-trial detention law of Ethiopia are not in compliance with international law standards in the existing criminal procedure law. The DCrimPEC is aimed to harmonize the existing law with the constitution and international law standards. In this regard, the study found that the DCrimPEC has made significant changes on pre-trial detention policies which are not in harmony the principle of presumption of innocence. However, there are still gaps.Keywords: pre-trial detention, right to personal liberty, right to bail, Ethiopia
Procedia PDF Downloads 521873 Accounting Policies in Polish and International Legal Regulations
Authors: Piotr Prewysz-Kwinto, Grazyna Voss
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Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring
Procedia PDF Downloads 3811872 Development and Mineral Profile Analysis of Fruit, Vegetable and Wild Herb Based Juices to Be Consumed in Elderly Centres in Durban, South Africa
Authors: Mkhize Xolile, Davies Theopheluis
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The purpose of the study was to develop a variety of fruit, vegetable and indigenous wild herb (amaranth) based juices, which can increase mineral consumption (of Ca, Fe, K, Mg, Zn). Ten samples of juice varieties were developed. The concentration range for the standards was between 10 and 150 ppm. Standards and samples were analysed using Perkin Elmer Atomic Absorption Spectrophotometer and the AAnalyst 400 model was used. The indigenous herb based juice was the most nutritious than all the other varieties developed. Mg and Fe could contribute significantly in improving cardio vascular health, bone functionality and immunity of elderly.Keywords: minerals, elderly, juice, hypertension, intervention
Procedia PDF Downloads 2711871 Analysis of User Complaints and Preferences by Conducting User Surveys to Ascertain the Need for Change in Current Design of Helmets
Authors: Pratham Baheti, Rohan Sanghi, Aditya Gupta
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In the largely populated city of New Delhi, India, there are a lot of people that travel by two-wheelers. Majority of the people wear helmets while traveling and know how important it is to wear helmets for their safety. Still, the number of deaths because of road accidents involving two-wheelers is significant. We had conducted a survey by traveling within and in the outskirts of Delhi so as to see the variation in data and in the opinion of people towards helmet being a safety device rather than to escape the traffic police. We conducted a survey at traffic junctions and crossings of all the stakeholders and collected feedback on the Helmet scenario in India. According to the survey, the possible reason for these deaths is that the people, being unaware of helmet safety standards (ISI standards for helmets), buy helmets with fake ISI mark from unauthorized helmet sellers for a cheap price. Also, for the people who do not wear a helmet at all or wear a helmet just because it is a law, the reasons that they do not want to wear a helmet is heavyweight, lack of ventilation, inconvenience due to a strap, and hair problems. To address all these problems, we are designing a helmet with reduced weight and also working on the Helmet’s retention system and ventilation. We plan to provide this product at a cheap cost whilst maintaining the ISI standards so that a larger section of the population would be able to afford the helmet.Keywords: safety, survey, ISI marks, stakeholders, helmet
Procedia PDF Downloads 2791870 Exploring Environmental, Social, and Governance (ESG) Standards for Space Exploration
Authors: Rachael Sullivan, Joshua Berman
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The number of satellites orbiting earth are in the thousands now. Commercial launches are increasing, and civilians are venturing into the outer reaches of the atmosphere. As the space industry continues to grow and evolve, so too will the demand on resources, the disparities amongst socio-economic groups, and space company governance standards. Outside of just ensuring that space operations are compliant with government regulations, export controls, and international sanctions, companies should also keep in mind the impact their operations will have on society and the environment. Those looking to expand their operations into outer space should remain mindful of both the opportunities and challenges that they could encounter along the way. From commercial launches promoting civilian space travel—like the recent launches from Blue Origin, Virgin Galactic, and Space X—to regulatory and policy shifts, the commercial landscape beyond the Earth's atmosphere is evolving. But practices will also have to become sustainable. Through a review and analysis of space industry trends, international government regulations, and empirical data, this research explores how Environmental, Social, and Governance (ESG) reporting and investing will manifest within a fast-changing space industry.Institutions, regulators, investors, and employees are increasingly relying on ESG. Those working in the space industry will be no exception. Companies (or investors) that are already engaging or plan to engage in space operations should consider 1) environmental standards and objectives when tackling space debris and space mining, 2) social standards and objectives when considering how such practices may impact access and opportunities for different socioeconomic groups to the benefits of space exploration, and 3) how decision-making and governing boards will function ethically, equitably, and sustainably as we chart new paths and encounter novel challenges in outer space.Keywords: climate, environment, ESG, law, outer space, regulation
Procedia PDF Downloads 1511869 The Cost of Beauty: Insecurity and Profit
Authors: D. Cole, S. Mahootian, P. Medlock
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This research contributes to existing knowledge of the complexities surrounding women’s relationship to beauty standards by examining their lived experiences. While there is much academic work on the effects of culturally imposed and largely unattainable beauty standards, the arguments tend to fall into two paradigms. On the one hand is the radical feminist perspective that argues that women are subjected to absolute oppression within the patriarchal system in which beauty standards have been constructed. This position advocates for a complete restructuring of social institutions to liberate women from all types of oppression. On the other hand, there are liberal feminist arguments that focus on choice, arguing that women’s agency in how to present themselves is empowerment. These arguments center around what women do within the patriarchal system in order to liberate themselves. However, there is very little research on the lived experiences of women negotiating these two realms: the complex negotiation between the pressure to adhere to cultural beauty standards and the agency of self-expression and empowerment. By exploring beauty standards through the intersection of societal messages (including macro-level processes such as social media and advertising as well as smaller-scale interactions such as families and peers) and lived experiences, this study seeks to provide a nuanced understanding of how women navigate and negotiate their own presentation and sense of self-identity. Current research sees a rise in incidents of body dysmorphia, depression and anxiety since the advent of social media. Approximately 91% of women are unhappy with their bodies and resort to dieting to achieve their ideal body shape, but only 5% of women naturally possess the body type often portrayed by Americans in movies and media. It is, therefore, crucial we begin talking about the processes that are affecting self-image and mental health. A question that arises is that, given these negative effects, why do companies continue to advertise and target women with standards that very few could possibly attain? One obvious answer is that keeping beauty standards largely unattainable enables the beauty and fashion industries to make large profits by promising products and procedures that will bring one up to “standard”. The creation of dissatisfaction for some is profit for others. This research utilizes qualitative methods: interviews, questionnaires, and focus groups to investigate women’s relationships to beauty standards and empowerment. To this end, we reached out to potential participants through a video campaign on social media: short clips on Instagram, Facebook, and TikTok and a longer clip on YouTube inviting users to take part in the study. Participants are asked to react to images, videos, and other beauty-related texts. The findings of this research have implications for policy development, advocacy and interventions aimed at promoting healthy inclusivity and empowerment of women.Keywords: women, beauty, consumerism, social media
Procedia PDF Downloads 611868 Reliability Qualification Test Plan Derivation Method for Weibull Distributed Products
Authors: Ping Jiang, Yunyan Xing, Dian Zhang, Bo Guo
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The reliability qualification test (RQT) is widely used in product development to qualify whether the product meets predetermined reliability requirements, which are mainly described in terms of reliability indices, for example, MTBF (Mean Time Between Failures). It is widely exercised in product development. In engineering practices, RQT plans are mandatorily referred to standards, such as MIL-STD-781 or GJB899A-2009. But these conventional RQT plans in standards are not preferred, as the test plans often require long test times or have high risks for both producer and consumer due to the fact that the methods in the standards only use the test data of the product itself. And the standards usually assume that the product is exponentially distributed, which is not suitable for a complex product other than electronics. So it is desirable to develop an RQT plan derivation method that safely shortens test time while keeping the two risks under control. To meet this end, for the product whose lifetime follows Weibull distribution, an RQT plan derivation method is developed. The merit of the method is that expert judgment is taken into account. This is implemented by applying the Bayesian method, which translates the expert judgment into prior information on product reliability. Then producer’s risk and the consumer’s risk are calculated accordingly. The procedures to derive RQT plans are also proposed in this paper. As extra information and expert judgment are added to the derivation, the derived test plans have the potential to shorten the required test time and have satisfactory low risks for both producer and consumer, compared with conventional test plans. A case study is provided to prove that when using expert judgment in deriving product test plans, the proposed method is capable of finding ideal test plans that not only reduce the two risks but also shorten the required test time as well.Keywords: expert judgment, reliability qualification test, test plan derivation, producer’s risk, consumer’s risk
Procedia PDF Downloads 1371867 Necessity for a Standardized Occupational Health and Safety Management System: An Exploratory Study from the Danish Offshore Wind Sector
Authors: Dewan Ahsan
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Denmark is well ahead in generating electricity from renewable sources. The offshore wind sector is playing the pivotal role to achieve this target. Though there is a rapid growth of offshore wind sector in Denmark, still there is a dearth of synchronization in OHS (occupational health and safety) regulation and standards. Therefore, this paper attempts to ascertain: i) what are the major challenges of the company specific OHS standards? ii) why does the offshore wind industry need a standardized OHS management system? and iii) who can play the key role in this process? To achieve these objectives, this research applies the interview and survey techniques. This study has identified several key challenges in OHS management system which are; gaps in coordination and communication among the stakeholders, gaps in incident reporting systems, absence of a harmonized OHS standard and blame culture. Furthermore, this research has identified eleven key stakeholders who are actively involve with the offshore wind business in Denmark. As noticed, the relationships among these stakeholders are very complex specially between operators and sub-contractors. The respondent technicians are concerned with the compliance of various third-party OHS standards (e.g. ISO 31000, ISO 29400, Good practice guidelines by G+) which are applying by various offshore companies. On top of these standards, operators also impose their own OHS standards. From the technicians point of angle, many of these standards are not even specific for the offshore wind sector. So, it is a big challenge for the technicians and sub-contractors to comply with different company specific standards which also elevate the price of their services offer to the operators. For instance, when a sub-contractor is competing for a bidding, it must fulfill a number of OHS requirements (which demands many extra documantions) set by the individual operator and/the turbine supplier. According to sub-contractors’ point of view these extra works consume too much time to prepare the bidding documents and they also need to train their employees to pass the specific OHS certification courses to accomplish the demand for individual clients and individual project. The sub-contractors argued that in many cases these extra documentations and OHS certificates are inessential to ensure the quality service. So, a standardized OHS management procedure (which could be applicable for all the clients) can easily solve this problem. In conclusion, this study highlights that i) development of a harmonized OHS standard applicable for all the operators and turbine suppliers, ii) encouragement of technicians’ active participation in the OHS management, iii) development of a good safety leadership, and, iv) sharing of experiences among the stakeholders (specially operators-operators-sub contractors) are the most vital strategies to overcome the existing challenges and to achieve the goal of 'zero accident/harm' in the offshore wind industry.Keywords: green energy, offshore, safety, Denmark
Procedia PDF Downloads 2141866 Development of Lodging Business Management Standards of Bang Khonthi Community in Samut Songkram Province
Authors: Poramet Saeng-On
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This research aims to develop ways of lodging business management of Bang Khonthi community in Samut Songkram province that are appropriate with the cultural context of the Bang Khonthi community. Eight lodging business owners were interviewed. It was found that lodging business that are family business must be done with passion, correct understanding of self, culture, nature, Thai way of life, thorough, professional development, environmentally concerned, building partnerships with various networks both community level, and public sector and business cohorts. Public relations should be done through media both traditional and modern outlets, such as websites and social networks to provide customers convenience, security, happiness, knowledge, love and value when travel to Bang Khonthi. This will also help them achieve sustainability in business, in line with the 10 Home Stay Standard Thailand. Suggestions for operators are as follows: Operators need to improve their public relations work. They need to use technology in public relations such as the internet. Management standards must be improved. Souvenir and local products shops should be arranged in the compound. Product pricing must be set accordingly. They need to join hands to help each other. Quality of the business operation should be raised to meet the standards. Educational measures to reduce the impact caused by tourism on the community such as efforts to reduce energy consumption.Keywords: homestay, lodging business, management, standard
Procedia PDF Downloads 4481865 Design Improvement of Aircraft Turbofan Engine Following Bird Ingestion Testing
Authors: Ahmed H. Elkholy
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Aircraft gas turbine engines are subject to damage by airborne foreign objects such as birds and garbage dumps. In order to assess their effect on engine performance, a complete foreign object damage (FOD) test was carried out and a component failure analysis was used to verify airworthiness standards (AWS) requirements for engine certification as set by international regulations. Ingestion damage due to 1.8 Kg (4 lb.) bird strike on an engine is presented in some detail. Based on the observed damage, improvements to the engine design were suggested in two different locations: the front bearing housing and the low compressor shaft. When these improvements were implemented, the engine showed an acceptable containment capability that meets AWS requirements.Keywords: aircraft engine, airworthiness standards, bird ingestion, foreign object damage
Procedia PDF Downloads 421