Search results for: framework conditions
14428 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
Authors: Nadezhda Kvatashidze
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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship
Procedia PDF Downloads 12614427 Knowledge and Organisational Success: Developing a Scale of Knowledge Framework
Authors: Mohammed Almohammedali, David Edgar, Duncan Peter
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The aim of this exploratory research is to further understand how organisations can evaluate their activities, which generate knowledge creation, to meet changing stakeholder expectations. A Scale of Knowledge (SoK) Framework is proposed which links knowledge management and organisational activities to changing stakeholder expectations. The framework was informed by the knowledge management literature, as well as empirical work conducted via a single case study of a multi-site hospital organisation in Saudi Arabia. Eight in-depth semi-structured interviews were conducted with managers from across the organisation regarding current and future stakeholder expectations, organisational strategy/activities and knowledge management. Data were analysed using thematic analysis and a hierarchical value map technique to identify activities that can produce further knowledge and consequently impact on how stakeholder expectations are met. The SoK Framework developed may be useful to practitioners as an analytical aid to determine if current organisational activities produce organisational knowledge which helps them meet (increasingly higher levels of) stakeholder expectations. The limitations of the research and avenues for future development of the proposed framework are discussed.Keywords: knowledge creation, knowledge management, organisational knowledge, analytical aid, stakeholders
Procedia PDF Downloads 43314426 Digital Platforms: Creating Value through Network Effects under Pandemic Conditions
Authors: S. Łęgowik-Świącik
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This article is a contribution to the research into the determinants of value creation via digital platforms in variable operating conditions. The dynamics of the market environment caused by the COVID-19 pandemic have made enterprises built on digital platforms financially successful. While many classic companies are struggling with the uncertainty of conducting a business and difficulties in the process of value creation, digital platforms create value by modifying the existing business model to meet the changing needs of customers. Therefore, the objective of this publication is to understand and explain the relationship between value creation and the conversion of the business model built on digital platforms under pandemic conditions. The considerations relating to the conceptual framework and determining the research objective allowed for adopting the hypothesis, assuming that the processes of value creation are evolving, and the measurement of these processes allows for the protection of value created and enables its growth in changing circumstances. The research methods, such as critical literature analysis and case study, were applied to accomplish the objective pursued and verify the hypothesis formulated. The empirical research was carried out based on the data from enterprises listed on the Nasdaq Stock Exchange: Amazon, Alibaba, and Facebook. The research period was the years 2018-2021. The surveyed enterprises were chosen based on the targeted selection. The problem discussed is important and current since the lack of in-depth theoretical research results in few attempts to identify the determinants of value creation via digital platforms. The above arguments led to an attempt at theoretical analysis and empirical research to fill in the gap perceived by deepening the understanding of the process of value creation through network effects via digital platforms under pandemic conditions.Keywords: business model, digital platforms, enterprise management, pandemic conditions, value creation process
Procedia PDF Downloads 12814425 Evaluation of Easy-to-Use Energy Building Design Tools for Solar Access Analysis in Urban Contexts: Comparison of Friendly Simulation Design Tools for Architectural Practice in the Early Design Stage
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Current building sector is focused on reduction of energy requirements, on renewable energy generation and on regeneration of existing urban areas. These targets need to be solved with a systemic approach, considering several aspects simultaneously such as climate conditions, lighting conditions, solar radiation, PV potential, etc. The solar access analysis is an already known method to analyze the solar potentials, but in current years, simulation tools have provided more effective opportunities to perform this type of analysis, in particular in the early design stage. Nowadays, the study of the solar access is related to the easiness of the use of simulation tools, in rapid and easy way, during the design process. This study presents a comparison of three simulation tools, from the point of view of the user, with the aim to highlight differences in the easy-to-use of these tools. Using a real urban context as case study, three tools; Ecotect, Townscope and Heliodon, are tested, performing models and simulations and examining the capabilities and output results of solar access analysis. The evaluation of the ease-to-use of these tools is based on some detected parameters and features, such as the types of simulation, requirements of input data, types of results, etc. As a result, a framework is provided in which features and capabilities of each tool are shown. This framework shows the differences among these tools about functions, features and capabilities. The aim of this study is to support users and to improve the integration of simulation tools for solar access with the design process.Keywords: energy building design tools, solar access analysis, solar potential, urban planning
Procedia PDF Downloads 34014424 Developing Cyber Security Asset Mangement Framework for UK Rail
Authors: Shruti Kohli
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The sophistication and pervasiveness of cyber-attacks are constantly growing, driven partly by technological progress, profitable applications in organized crime and state-sponsored innovation. The modernization of rail control systems has resulted in an increasing reliance on digital technology and increased the potential for security breaches and cyber-attacks. This research track showcases the need for developing a secure reusable scalable framework for enhancing cyber security of rail assets. A cyber security framework has been proposed that is being developed to detect the tell-tale signs of cyber-attacks against industrial assets.Keywords: cyber security, rail asset, security threat, cyber ontology
Procedia PDF Downloads 43014423 Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach
Authors: Karen Odendaal
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Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving
Procedia PDF Downloads 23314422 A Geographical Framework for Studying the Territorial Sustainability Based on Land Use Change
Authors: Miguel Ramirez, Ivan Lizarazo
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The emergence of various interpretations of sustainability, including weak and strong paradigms, can be traced back to the definition of sustainable development provided in the 1987 Brundtland report and the subsequent evolution of the sustainability concept. However, there has been limited scholarly attention given to clarifying the concept of sustainability within the theoretical and conceptual framework of geography. The discipline has predominantly been focused on understanding the diverse conceptions of sustainability within its epistemological boundaries, resulting in tensions between sustainability paradigms and their associated dimensions, including the incorporation of political perspectives, with particular emphasis on environmental geography's epistemology. In response to this gap, a conceptual framework for sustainability is proposed, effectively integrating spatial and territorial concepts. This framework aims to enhance geography's role in contributing to sustainability by utilizing the land system theory, which is based on the dynamics of land use change. Such an integrated conceptual framework enables incorporating methodological tools such as remote sensing, encompassing various earth observations and fusion methods, and supervised classification techniques. Additionally, it looks for better integration of socioecological information, thereby capturing essential population-related features.Keywords: geography, sustainability, land change science, territorial sustainability
Procedia PDF Downloads 8014421 A Multi-agent System Framework for Stakeholder Analysis of Local Energy Systems
Authors: Mengqiu Deng, Xiao Peng, Yang Zhao
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The development of local energy systems requires the collective involvement of different actors from various levels of society. However, the stakeholder analysis of local energy systems still has been under-developed. This paper proposes an multi-agent system (MAS) framework to facilitate the development of stakeholder analysis of local energy systems. The framework takes into account the most influencing stakeholders, including prosumers/consumers, system operators, energy companies and government bodies. Different stakeholders are modeled based on agent architectures for example the belief-desire-intention (BDI) to better reflect their motivations and interests in participating in local energy systems. The agent models of different stakeholders are then integrated in one model of the whole energy system. An illustrative case study is provided to elaborate how to develop a quantitative agent model for different stakeholders, as well as to demonstrate the practicability of the proposed framework. The findings from the case study indicate that the suggested framework and agent model can serve as analytical instruments for enhancing the government’s policy-making process by offering a systematic view of stakeholder interconnections in local energy systems.Keywords: multi-agent system, BDI agent, local energy systems, stakeholders
Procedia PDF Downloads 8714420 Buffer Allocation and Traffic Shaping Policies Implemented in Routers Based on a New Adaptive Intelligent Multi Agent Approach
Authors: M. Taheri Tehrani, H. Ajorloo
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In this paper, an intelligent multi-agent framework is developed for each router in which agents have two vital functionalities, traffic shaping and buffer allocation and are positioned in the ports of the routers. With traffic shaping functionality agents shape the traffic forward by dynamic and real time allocation of the rate of generation of tokens in a Token Bucket algorithm and with buffer allocation functionality agents share their buffer capacity between each other based on their need and the conditions of the network. This dynamic and intelligent framework gives this opportunity to some ports to work better under burst and more busy conditions. These agents work intelligently based on Reinforcement Learning (RL) algorithm and will consider effective parameters in their decision process. As RL have limitation considering much parameter in its decision process due to the volume of calculations, we utilize our novel method which invokes Principle Component Analysis (PCA) on the RL and gives a high dimensional ability to this algorithm to consider as much as needed parameters in its decision process. This implementation when is compared to our previous work where traffic shaping was done without any sharing and dynamic allocation of buffer size for each port, the lower packet drop in the whole network specifically in the source routers can be seen. These methods are implemented in our previous proposed intelligent simulation environment to be able to compare better the performance metrics. The results obtained from this simulation environment show an efficient and dynamic utilization of resources in terms of bandwidth and buffer capacities pre allocated to each port.Keywords: principal component analysis, reinforcement learning, buffer allocation, multi- agent systems
Procedia PDF Downloads 51814419 Unshackled Slaves: An Analysis of the Adjudication of Degrading Conditions of Work by Brazilian Labour Courts
Authors: Aline F. C. Pereira
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In recent years, modern slavery has increasingly gathered attention in scholarly discussions and policy debates. Whereas the mainstream studies focus on forced labour and trafficking, little attention is paid to other forms of exploitation, such as degrading conditions of work –criminalised in Brazil as an autonomous type of slavery since 2003. This paper aims to bridge this gap. It adopts a mixed method that comprises both qualitative and quantitative analysis, to investigate the adjudication of 164 cases of degrading conditions of work by Brazilian labour courts. The research discloses an ungrounded reluctance to apply the domestic legal framework, as in most of the cases degrading conditions of work are not recognised as contemporary slavery, despite the law. In some cases, not even situations described as subhuman and degrading of human dignity were framed as slavery. The analysis also suggests that, as in chattel times, lack of freedom and subjection remain relevant in the legal characterisation of slave labour. The examination has further unraveled a phenomenon absent in previous studies: normalisation of precarity. By depicting precarity as natural and inevitable in rural areas, labour courts ensure conformity to the status quo and reduce the likelihood of resistance by victims. Moreover, compensations afforded to urban workers are higher than granted to rural employees, which seems to place human beings in hierarchical categories -a trace of colonialism. In sum, the findings challenge the worldwide spread assumption that Brazil addresses slavery efficiently. Conversely, the Brazilian Labour Judiciary seems to remain subservient to a colonial perspective of slavery, legitimising, and sanctioning abusive practices.Keywords: adjudication, contemporary slavery, degrading conditions of work, normalisation of precarity
Procedia PDF Downloads 11314418 Framework for Detecting External Plagiarism from Monolingual Documents: Use of Shallow NLP and N-Gram Frequency Comparison
Authors: Saugata Bose, Ritambhra Korpal
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The internet has increased the copy-paste scenarios amongst students as well as amongst researchers leading to different levels of plagiarized documents. For this reason, much of research is focused on for detecting plagiarism automatically. In this paper, an initiative is discussed where Natural Language Processing (NLP) techniques as well as supervised machine learning algorithms have been combined to detect plagiarized texts. Here, the major emphasis is on to construct a framework which detects external plagiarism from monolingual texts successfully. For successfully detecting the plagiarism, n-gram frequency comparison approach has been implemented to construct the model framework. The framework is based on 120 characteristics which have been extracted during pre-processing the documents using NLP approach. Afterwards, filter metrics has been applied to select most relevant characteristics and then supervised classification learning algorithm has been used to classify the documents in four levels of plagiarism. Confusion matrix was built to estimate the false positives and false negatives. Our plagiarism framework achieved a very high the accuracy score.Keywords: lexical matching, shallow NLP, supervised machine learning algorithm, word n-gram
Procedia PDF Downloads 35714417 PDDA: Priority-Based, Dynamic Data Aggregation Approach for Sensor-Based Big Data Framework
Authors: Lutful Karim, Mohammed S. Al-kahtani
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Sensors are being used in various applications such as agriculture, health monitoring, air and water pollution monitoring, traffic monitoring and control and hence, play the vital role in the growth of big data. However, sensors collect redundant data. Thus, aggregating and filtering sensors data are significantly important to design an efficient big data framework. Current researches do not focus on aggregating and filtering data at multiple layers of sensor-based big data framework. Thus, this paper introduces (i) three layers data aggregation and framework for big data and (ii) a priority-based, dynamic data aggregation scheme (PDDA) for the lowest layer at sensors. Simulation results show that the PDDA outperforms existing tree and cluster-based data aggregation scheme in terms of overall network energy consumptions and end-to-end data transmission delay.Keywords: big data, clustering, tree topology, data aggregation, sensor networks
Procedia PDF Downloads 34514416 An Integrated Cognitive Performance Evaluation Framework for Urban Search and Rescue Applications
Authors: Antonio D. Lee, Steven X. Jiang
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A variety of techniques and methods are available to evaluate cognitive performance in Urban Search and Rescue (USAR) applications. However, traditional cognitive performance evaluation techniques typically incorporate either the conscious or systematic aspect, failing to take into consideration the subconscious or intuitive aspect. This leads to incomplete measures and produces ineffective designs. In order to fill the gaps in past research, this study developed a theoretical framework to facilitate the integration of situation awareness (SA) and intuitive pattern recognition (IPR) to enhance the cognitive performance representation in USAR applications. This framework provides guidance to integrate both SA and IPR in order to evaluate the cognitive performance of the USAR responders. The application of this framework will help improve the system design.Keywords: cognitive performance, intuitive pattern recognition, situation awareness, urban search and rescue
Procedia PDF Downloads 32814415 A Proposed Framework for Digital Librarianship in Academic Libraries
Authors: Daniel Vaati Nzioka, John Oredo, Dorothy Muthoni Njiraine
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The service delivery in academic libraries has been regressing due to the failure of Digital Librarians (DLns) to perform optimally. This study aimed at developing a proposed framework for digital librarianship in academic libraries with special emphasis to three selected public academic institutional libraries. The study’s specific objectives were to determine the roles played by the current DLns’ in academic libraries, establish job description of DLns’ in various academic libraries, ascertain DLns best practices, and to implement a viable digital librarianship conceptual framework. The study used a survey research with open-ended questionnaire designed as per the objectives of the study. A purposively selected sample of 30 Library and Information Science (LIS) professionals from the three selected academic libraries in charge of Digital Information Services (DIS) and managing electronic resources were selected and interviewed. A piloted self-administered questionnaire was used to gather information from these respondents. A total of thirty (30) questionnaires to the LIS professionals-ten from each of the three selected academic libraries were administered. The study developed a proposed conceptual framework for DLns’ that details the pertinent issues currently facing academic libraries when hiring DLns. The study recommended that the provided framework be adopted to guide library managers in identifying the needs of staff training and selecting the most adequate training method as well as settling on the best practices to be sent to staff for training and development.Keywords: digital, academic, libraries, framework
Procedia PDF Downloads 10814414 A Framework and Case Study for Sustainable Development of Urban Areas
Authors: Yasaman Zeinali, Farid Khosravikia
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This paper presents a multi-objective framework for sustainable urban development. The proposed framework aims to address different aspects of sustainability in urban development planning. These aspects include, but are not limited to education, health, job opportunities, architecture, culture, environment, mobility, energy, water, waste, and so on. Then, the proposed framework is applied to the Brackenridge Tract (an area in downtown Austin, Texas), to redevelop that area in a sustainable way. The detail of the implementation process is presented in this paper. The ultimate goal of this paper is to develop a sustainable area in downtown Austin with ensuring that it locally meets the needs of present and future generations with respect to economic, social, environmental, health as well as cultural aspects. Moreover, it helps the city with the population growth problem by accommodating more people in that area.Keywords: urban planning, sustainability, sustainable urban development, environmental impacts of human activities
Procedia PDF Downloads 25314413 Development of Electronic Waste Management Framework at College of Design Art, Design and Technology
Authors: Wafula Simon Peter, Kimuli Nabayego Ibtihal, Nabaggala Kimuli Nashua
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The worldwide use of information and communications technology (ICT) equipment and other electronic equipment is growing and consequently, there is a growing amount of equipment that becomes waste after its time in use. This growth is expected to accelerate since equipment lifetime decreases with time and growing consumption. As a result, e-waste is one of the fastest-growing waste streams globally. The United Nations University (UNU) calculates in its second Global E-waste Monitor 44.7 million metric tonnes (Mt) of e-waste were generated globally in 2016. The study population was 80 respondents, from which a sample of 69 respondents was selected using simple and purposive sampling techniques. This research was carried out to investigate the problem of e-waste and come up with a framework to improve e-waste management. The objective of the study was to develop a framework for improving e-waste management at the College of Engineering, Design, Art and Technology (CEDAT). This was achieved by breaking it down into specific objectives, and these included the establishment of the policy and other Regulatory frameworks being used in e-waste management at CEDAT, the determination of the effectiveness of the e-waste management practices at CEDAT, the establishment of the critical challenges constraining e-waste management at the College, development of a framework for e-waste management. The study reviewed the e-waste regulatory framework used at the college and then collected data which was used to come up with a framework. The study also established that weak policy and regulatory framework, lack of proper infrastructure, improper disposal of e-waste and a general lack of awareness of the e-waste and the magnitude of the problem are the critical challenges of e-waste management. In conclusion, the policy and regulatory framework should be revised, localized and strengthened to contextually address the problem. Awareness campaigns, the development of proper infrastructure and extensive research to establish the volumes and magnitude of the problems will come in handy. The study recommends a framework for the improvement of e-waste.Keywords: e-waste, treatment, disposal, computers, model, management policy and guidelines
Procedia PDF Downloads 7914412 Multi-Criteria Bid/No Bid Decision Support Framework for General Contractors: A Case of Pakistan
Authors: Nida Iftikhar, Jamaluddin Thaheem, Bilal Iftikhar
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In the construction industry, adequate and effective decision-making can mean the difference between success and failure. Bidding is the most important element of the construction business since it is a mean by which contractors obtain work. This is probably the only option for any contractor firm to sustain in the market and achieve its objective of earning the profits by winning tenders. The capability to select most appropriate ventures not only defines the success and wellbeing of contractor firms but also their survival and sustainability in the industry. The construction practitioners are usually on their own when it comes to deciding on bidding for a project or not. Usually, experience-based solutions are offered where a lot of subjectivity is involved. This research has been opted considering the local construction industry of Pakistan in order to examine the critical success factors from contractors’ perspective while making bidding decisions, listing and evaluating critical factors in order of their importance, categorization of these factors into decision support & decision oppose groups and to develop a framework to help contractors in the decision-making process. Literature review, questionnaires, and structured interviews are used for identification and quantification of factors affecting bid/no bid decision-making. Statistical methods of ranking analysis and analytical hierarchy process of multi-criteria decision-making method are used for analysis. It is found that profitability, need for work and financial health of client are the most decisive factors in bid/no bid decision-making while project size, project type, fulfilling the tender conditions imposed by the client and relationship, identity & reputation of the client are least impact factors in bid/no bid decision-making. Further, to verify the developed framework, case studies have been conducted to evaluate the bid/no bid decision-making in building procurement. This is the first of its nature study in the context of the local construction industry and recommends using a holistic decision-making framework for such business-critical deliberations.Keywords: bidding, bid decision-making, construction procurement, contractor
Procedia PDF Downloads 19114411 Qualitative Narrative Framework as Tool for Reduction of Stigma and Prejudice
Authors: Anastasia Schnitzer, Oliver Rehren
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Mental health has become an increasingly important topic in society in recent years, not least due to the challenges posed by the corona pandemic. Along with this, the public has become more and more aware that a lack of enlightenment and proper coping mechanisms may result in a notable risk to develop mental disorders. Yet, there are still many biases against those affected, which are further connected to issues of stigmatization and societal exclusion. One of the main strategies to combat these forms of prejudice and stigma is to induce intergroup contact. More specifically, the Intergroup Contact Theory states engaging in certain types of contact with members of marginalized groups may be an effective way to improve attitudes towards these groups. However, due to the persistent prejudice and stigmatization, affected individuals often do not dare to speak openly about their mental disorders, so that intergroup contact often goes unnoticed. As a result, many people only experience conscious contact with individuals with a mental disorder through media. As an analogy to the Intergroup Contact Theory, the Parasocial Contact Hypothesis proposes that repeatedly being exposed to positive media representations of outgroup members can lead to a reduction of negative prejudices and attitudes towards this outgroup. While there is a growing body of research on the merit of this mechanism, measurements often only consist of 'positive' or 'negative' parasocial contact conditions (or examine the valence or quality of the previous contact with the outgroup); meanwhile, more specific conditions are often neglected. The current study aims to tackle this shortcoming. By scrutinizing the potential of contemporary series as a narrative framework of high quality, we strive to elucidate more detailed aspects of beneficial parasocial contact -for the sake of reducing prejudice and stigma towards individuals with mental disorders. Thus, a two-factorial between-subject online panel study with three measurement points was conducted (N = 95). Participants were randomly assigned to one of two groups, having to watch episodes of either a series with a narrative framework of high (Quality-TV) or low quality (Continental-TV), with one-week interval in-between the episodes. Suitable series were determined with the help of a pretest. Prejudice and stigma towards people with mental disorders were measured at the beginning of the study, before and after each episode, and in a final follow-up one week after the last two episodes. Additionally, parasocial interaction (PSI), quality of contact (QoC), and transportation were measured several times. Based on these data, multivariate multilevel analyses were performed in R using the lavaan package. Latent growth models showed moderate to high increases in QoC and PSI as well as small to moderate decreases in stigma and prejudice over time. Multilevel path analysis with individual and group levels further revealed that a qualitative narrative framework leads to a higher quality of contact experience, which then leads to lower prejudice and stigma, with effects ranging from moderate to high.Keywords: prejudice, quality of contact, parasocial contact, narrative framework
Procedia PDF Downloads 8314410 A Framework for Supply Chain Efficiency Evaluation of Mass Customized Automobiles
Authors: Arshia Khan, Hans-Dietrich Haasis
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Different tools of the supply chain should be managed very efficiently in mass customization. In the automobile industry, there are different strategies to manage these tools. We need to investigate which strategies among the different ones are successful and which are not. There is lack in literature regarding such analysis. Keeping this in view, the purpose of this paper is to construct a framework and model which can help to analyze the supply chain of mass customized automobiles quantitatively for future studies. Furthermore, we will also consider that which type of data can be used for the suggested model and where it can be taken from. Such framework can help to bring insight for future analysis.Keywords: mass customization, supply chain, inventory, distribution, automobile industry
Procedia PDF Downloads 37514409 A ‘Just and Loving Gaze’ on Sexuality and Attachment: Why I Think (Not) All Homosexual Relationships are Borne Out of an Abandonment and Attachment Crisis
Authors: Victor Counted
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John Bowlby's Attachment theory is often a framework used by many researchers to understand human relationship experiences with close 'others'. In this short brief on sexuality, I tried to discuss homosexual relationships from three attachment positions, or if you like, conditions, in relation to the compensation and correspondence hypothesis used to understand an individual's attachment orientation with an attachment figure who is seen as a secure base, safe haven, and some kind of target for proximity seeking. Drawing from the springs of virtue and hope in light of Murdock’s ‘just and love gaze’ model, I allowed myself to see the homosexual cases cited in positive terms, as I related to the situations and experiences of our homosexual ‘others’ from the guiding herald of Moltmann's theology of hope. This approach allowed me to conclusively convince readers to engage sexuality from a tolerating tendency of hope in our thinking and thoughts towards the actions and conditions of our dynamic world which is always plunging toward the future.Keywords: attachment, wellbeing, sexuality, homosexuality, abandonment, tolerance of hope, wise fool
Procedia PDF Downloads 41214408 Assessing the Resilience to Economic Shocks of the Households in Bistekville 2, Quezon City, Philippines
Authors: Maria Elisa B. Manuel
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The Philippine housing sector is bracing challenges with the massive housing backlog and the adamant cycle of relocation, resettlement and returns to the cities of informal settler families due to the vast inaccessibility of necessities and opportunities in the past off-city housing projects. Bistekville 2 has been established as a model socialized housing project by utilizing government partnerships with private developers and individuals in the first in-city and onsite resettlement effort in the country. The study looked into the resilience of the residents to idiosyncratic economic shocks by analyzing their vulnerabilities, assets and coping strategies. The study formulated an economic resilience framework to identify how these factors that interact to build the household’s capacity to positively adapt to sudden expenses in their households. The framework is supplemented with a scale that presents the proximity of the household to resilience by identifying through its indicators whether the households are in the level of subsistence, coping, adaptive or transformative. Survey interviews were conducted with 91 households from Bistekville 2 on the components that have been identified by the framework that was processed with qualitative and quantitative processes. The study has found that the households are highly vulnerable due to their family composition and other conditions such as unhealthy loans, inconsistent amortization payment. Along with their high vulnerability, the households have inadequate strategies to anticipate shocks and primarily react to the shock. This has led to the conclusion that the households do not reflect resilience to idiosyncratic economic shocks and are still at the level of coping.Keywords: idiosyncratic economic shocks, socialized housing, economic resilience, economic vulnerability, adaptive capacity
Procedia PDF Downloads 15114407 From Service to Ritual: Preliminary Development on Conceptual Framework for Designing Ritual
Authors: Yi-Jing Lee
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Prior to the development of ritual design tool and framework, this paper establishes a systematic review on the studies related to ritual and ritual design across anthropology, consumer culture, marketing, and design. It is found that following symbolic anthropologists, the ethnographic approach was adapted by consumer culture researchers to study modern rituals and marketers to enhance consumption. In the domain of design, although there are already designers aware of the importance of ritualistic dimension of human interaction, there are little frameworks for conceptualizing and developing rituals. The conceptualized framework and developing tools is proposed and suggestions of applying it is made in the end of the paper.Keywords: ritual, ritual design, service design, symbolic interaction
Procedia PDF Downloads 19314406 A Hybrid Recommendation System Based on Association Rules
Authors: Ahmed Mohammed Alsalama
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Recommendation systems are widely used in e-commerce applications. The engine of a current recommendation system recommends items to a particular user based on user preferences and previous high ratings. Various recommendation schemes such as collaborative filtering and content-based approaches are used to build a recommendation system. Most of the current recommendation systems were developed to fit a certain domain such as books, articles, and movies. We propose a hybrid framework recommendation system to be applied on two-dimensional spaces (User x Item) with a large number of Users and a small number of Items. Moreover, our proposed framework makes use of both favorite and non-favorite items of a particular user. The proposed framework is built upon the integration of association rules mining and the content-based approach. The results of experiments show that our proposed framework can provide accurate recommendations to users.Keywords: data mining, association rules, recommendation systems, hybrid systems
Procedia PDF Downloads 45314405 Efects of Data Corelation in a Sparse-View Compresive Sensing Based Image Reconstruction
Authors: Sajid Abas, Jon Pyo Hong, Jung-Ryun Le, Seungryong Cho
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Computed tomography and laminography are heavily investigated in a compressive sensing based image reconstruction framework to reduce the dose to the patients as well as to the radiosensitive devices such as multilayer microelectronic circuit boards. Nowadays researchers are actively working on optimizing the compressive sensing based iterative image reconstruction algorithm to obtain better quality images. However, the effects of the sampled data’s properties on reconstructed the image’s quality, particularly in an insufficient sampled data conditions have not been explored in computed laminography. In this paper, we investigated the effects of two data properties i.e. sampling density and data incoherence on the reconstructed image obtained by conventional computed laminography and a recently proposed method called spherical sinusoidal scanning scheme. We have found that in a compressive sensing based image reconstruction framework, the image quality mainly depends upon the data incoherence when the data is uniformly sampled.Keywords: computed tomography, computed laminography, compressive sending, low-dose
Procedia PDF Downloads 46414404 Effect of Low Level Laser Therapy versus Ultrasound on Musculoskeletal Conditions
Authors: Andrew Anis Fakhrey Mosaad
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This Musculoskeletal (MSK) conditions are a major contributing factor in disability. This becomes more challenging as the world population is witnessing an increase in the geriatric population. Various treatment strategies are being researched to provide the most effective and non-invasive approach. To date, low-level laser therapy (LLLT) is one of the emerging modalities to treat different musculoskeletal conditions in physical therapy practice. Physical therapy practice uses different modalities to control pain and inflammation. LLLT has been under research for the last two decades and has shown varying results. This literature review focuses on the effectiveness of LLLT in different musculoskeletal conditions. Using search engines of PubMed and Google Scholar, a number of articles have been reviewed based on the inclusion and exclusion criteria. LLLT shows promising results in treating different musculoskeletal conditions. However, clinicians need to ensure to follow the recommended dosage parameters for specific musculoskeletal conditions.Keywords: musculoskeletal conditions, low level laser therapy, ultrasound, wavelength, pain and inflammation
Procedia PDF Downloads 11214403 Sustainable Design in the Use of Deployable Structures
Authors: Umweni Osahon Joshua, Anton Ianakiev
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Deployable structures have been used in various scenarios from moving roofs in stadia, space antennae or booms. There has been a lot of literature relating deployable structures but with main focus on space applications. The complexities in the design of deployable structures may be the reason only few have been constructed for earth based solutions. This paper intends to explore the possibilities of integrating sustainable design concepts in deployable structures. Key aspects of sustainable design of structures as applicable to deployable structures have not been explored. Sustainable design of structures have mainly been concerned with static structures in the built environment. However, very little literature, concepts or framework has been drafted as it relates to deployable structures or their integration to static structures as a model for sustainable design. This article seeks to address this flaw in sustainable design for structural engineering and to provide a framework for designing structures in a sustainable manner. This framework will apply to deployable structures for earth-based environments as a form of disaster relief measures and also as part of static structures in the built environment.Keywords: deployable structures, sustainable design, framework, earth-based environments
Procedia PDF Downloads 54114402 Designing a Legal Framework for Social Innovation
Authors: Prapin Nuchpiam
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The importance of social innovation has become increasingly significant as the process of developing effective solutions to social problems and being a force of change for people’s better quality of life. In order to promote social innovation, active collaboration between government, business organizations, and the civil society sector is needed. A proper legal framework also plays an important role in building the social innovation ecosystem. Currently, there is no specific law designed for social innovation or a so-called “social innovation law”. One of the legal frameworks for social innovation is the development of hybrid legal forms for social enterprises such as the UK’s Community Interest Company (CIC), the US’s Low-Profit Limited Liability Company (L3C) and the US’s Benefit Corporation (B-Corp), among others. This is because social enterprise is recognized as an organizational form of social innovation with its aim for social benefit goals and the achievement of financial sustainability. Nonetheless, there has been a debate over the differences and similarities between social innovation and social enterprise. Thus, social enterprise law might not fit well with social innovation, resulting in a search for a legal framework specially designed for social innovation. This paper aims to study the interrelationship between social innovation, social enterprise, and the role of law to see whether we need a specific law for social innovation. If so, what should such a legal framework look like? The paper will provide a critical analysis of innovative legal forms for social enterprise as a type of social innovation law. A proper legal framework for social innovation could help promote the sector, which could result in finding new solutions to social problems. It will also bring about a greater common understanding of the exciting development of legal scholarship in this way, which will, in turn, serve as a productive basis or direction for further research on this increasingly important topic.Keywords: social innovation, social enterprise, legal framework, regulation
Procedia PDF Downloads 9514401 Financing from Customers for SMEs and Managing Financial Risks: The Role of Customer Relationships
Authors: Yongsheng Guo, Mengyu Lu
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This study investigates how Chinese SMEs manage financial risks in financing from customers from the perspectives of ethics and national culture. A grounded theory approach is adopted to identify the causal conditions, actions/interactions, and consequences. 32 interviews were conducted, and systematic coding methods were used to identify themes and categories. This study found that Chinese ethical principles, including integrity, friendship, and reciprocity, and cultural traits, including collectivism, acquaintance society, and long-term orientation, provide conditions for financing from customers. The SMEs establish trust-based relationships with customers through personal communications and social networks and reduce financial risk through diversification, frequent operations, and enterprise reputations. Both customers and SMEs can get benefits like financial resources and customer experiences. This study creates a theoretical framework that connects the causal conditions, processes, and outcomes, providing a deeper understanding of financing from customers. A resource and process capability theory of SMEs and a customer capital and customer value model are proposed to connect accounting and finance concepts. Suggestions are proposed for the authorities as more guidance and regulations are needed for this informal finance.Keywords: CRM, culture, ethics, SME, risk management
Procedia PDF Downloads 4414400 Are Oral Health Conditions Associated with Children’s School Performance and School Attendance in the Kingdom of Bahrain - A Life Course Approach
Authors: Seham A. S. Mohamed, Sarah R. Baker, Christopher Deery, Mario V. Vettore
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Background: The link between oral health conditions and school performance and attendance remain unclear among Middle Eastern children. The association has been studied extensively in the Western region; however, several concerns have been raised regarding the reliability and validity of measures, low quality of studies, inadequate inclusion of potential confounders, and the lack of a conceptual framework. These limitations have meant that, to date, there has been no detailed understanding of the association or of the key social, clinical, behavioural and parental factors which may impact the association. Aim: To examine the association between oral health conditions and children’s school performance and attendance at Grade 2 in Muharraq city in the Kingdom of Bahrain using Heilmann et al.’s (2015) life course framework for oral health. Objectives: To (1) describe the prevalence of oral health conditions among 7-8 years old schoolchildren in the city of Muharraq; (2) analyse the social, biological, behavioural, and parental pathways that link early and current life exposures with children’s current oral health status; (3) examine the association between oral health conditions and school performance and attendance among schoolchildren; (4) explore the early and current life course social, biological, behavioural and parental factors associated with children’s school outcomes. Design: A time-ordered-cross-sectional study was conducted with 466 schoolchildren aged 7-8 years and their parents from Muharraq city in KoB. Data were collected through parents’ self-administered questionnaires, children’s face-face interviews, and dental clinical examinations. Outcome variables, including school performance and school attendance data, were obtained from the parents and school records. The data were analysed using structural equation modelling (SEM). Results: Dental caries, the consequence of dental caries (PUFA/pufa), and enamel developmental defects (EDD) prevalence were 93.4%, 25.7%, and 17.2%, respectively. The findings from the SEM showed that children born in families with high SES were less likely to suffer from dentine dental caries (β= -0.248) and more likely to earn high school performance (β= 0.136) at 7-8 years of age in Muharraq. From the current life course of children, the dental plaque was associated significantly and directly with enamel caries (β= 0.094), dentine caries (β= 0.364), treated teeth (filled or extracted because of dental caries) (β= 0.121), and indirectly associated with dental pain (β= 0.057). Further, dentine dental caries was associated significantly and directly with low school performance (β= -0.155). At the same time, the dental plaque was indirectly associated with low school performance via dental caries (β = −0.044). Conversely, treated teeth were associated directly with high school performance (β= 0.100). Notably, none of the OHCs, biological, SES, behavioural, or parental conditions was related to school attendance in children. Conclusion: The life course approach was adequate to examine the role of OHCs on children’s school performance and attendance. Birth and current (7-8-year-olds) social factors were significant predictors of poor OH and poor school performance.Keywords: dental caries, life course, Bahrain, school outcomes
Procedia PDF Downloads 10714399 Integrative Review: Impact of Transitional Care on Self-Management of Chronic Conditions in Un/Underinsured Populations
Authors: Ashleigh Medina
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Chronic conditions account for the majority of total health care spending both in the United States and globally. Encouraging self-management to improve chronic conditions, which in turn could decrease the strain placed on hospitals, requires resources to address the patient’s social concerns in addition to their medical concerns. Transitional care has been identified as a possible bridge between acutely managing conditions at the hospital to chronically managing conditions in a community setting. The aim of this integrative review was to examine the impact of transitional care on self-management outcomes of chronic conditions in un/underinsured populations. Both transitional care, by assisting with resources such as funding sources for healthcare and medications or identifying a healthcare provider for continued care, and self-management, by increasing responsibility for one’s care through goal setting and taking action, can impact health outcomes while providing health care cost-savings.Keywords: chronic conditions, self-management, transitional care, uninsured
Procedia PDF Downloads 165