Search results for: parameters of management
Commenced in January 2007
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Edition: International
Paper Count: 17342

Search results for: parameters of management

4712 Development and Characterization of Cathode Materials for Sodium-Metal Chloride Batteries

Authors: C. D’Urso, L. Frusteri, M. Samperi, G. Leonardi

Abstract:

Solid metal halides are used as active cathode ingredients in the case of Na-NiCl2 batteries that require a fused secondary electrolyte, sodium tetrachloraluminate (NaAlCl4), to facilitate the movement of the Na+ ion into the cathode. The sodium-nickel chloride (Na - NiCl2) battery has been extensively investigated as a promising system for large-scale energy storage applications. The growth of Ni and NaCl particles in the cathodes is one of the most important factors that degrade the performance of the Na-NiCl2 battery. The larger the particles of active ingredients contained in the cathode, the smaller the active surface available for the electrochemical reaction. Therefore, the growth of Ni and NaCl particles can lead to an increase in cell polarization resulting from the reduced active area. A higher current density, a higher state of charge (SOC) at the end of the charge (EOC) and a lower Ni / NaCl ratio are the main parameters that result in the rapid growth of Ni particles. In light of these problems, cathode and chemistry Nano-materials with recognized and well-documented electrochemical functions have been studied and manufactured to simultaneously improve battery performance and develop less expensive and more performing, sustainable and environmentally friendly materials. Starting from the well-known cathodic material (Na-NiCl2), the new electrolytic materials have been prepared on the replacement of nickel with iron (10-90%substitution of Nichel with Iron), to obtain a new material with potential advantages compared to current battery technologies; for example,, (1) lower cost of cathode material compared to state of the art as well as (2) choices of cheaper materials (stainless steels could be used for cell components, including cathode current collectors and cell housings). The study on the particle size of the cathode and the physicochemical characterization of the cathode was carried out in the test cell using, where possible, the GITT method (galvanostatic technique of intermittent titration). Furthermore, the impact of temperature on the different cathode compositions of the positive electrode was studied. Especially the optimum operating temperature is an important parameter of the active material.

Keywords: critical raw materials, energy storage, sodium metal halide, battery

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4711 The Contemporary Dynamics of Board Composition and Executive Compensation for R&D Spending

Authors: Farheen Akram

Abstract:

Research and Development (R&D) is the most crucial element of the firm’s survival in a competitive business environment. R&D is a long-term investment; therefore, executives having the power to make the investment decisions may be pessimistic when their compensation is closely linked with short-term firm performance. Thus, the current study investigates the impact of board composition and executives’ compensation (cash or short-term benefits and LTIs) on R&D spending using a sample of 85 S&P/100 firms listed on the Australian Stock Exchange (ASX) in 2017. SmartPLS (v.3.2.7) was used to evaluate the proposed model of current research. The empirical findings of this study indicate that board composition has a significant and positive effect on R&D spending. While, as expected, executive cash compensation has negative and Long-Term-Incentives (LTIs) has a positive impact on R&D spending. Based on current findings, the study suggested that myopic behavior of CEOs and top management towards long-term value creation investment like R&D can be controlled by using long-term compensation rewards.

Keywords: cash compensation, LTIs, board composition, R&D spending

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4710 Response Regimes and Vibration Mitigation in Equivalent Mechanical Model of Strongly Nonlinear Liquid Sloshing

Authors: Maor Farid, Oleg Gendelman

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Equivalent mechanical model of liquid sloshing in partially-filled cylindrical vessel is treated in the cases of free oscillations and of horizontal base excitation. The model is designed to cover both the linear and essentially nonlinear sloshing regimes. The latter fluid behaviour might involve hydraulic impacts interacting with the inner walls of the tank. These impulsive interactions are often modeled by high-power potential and dissipation functions. For the sake of analytical description, we use the traditional approach by modeling the impacts with velocity-dependent restitution coefficient. This modelling is similar to vibro-impact nonlinear energy sink (VI NES) which was recently explored for its vibration mitigation performances and nonlinear response regimes. Steady-state periodic regimes and chaotic strongly modulated responses (CSMR) are detected. Those dynamical regimes were described by the system's slow motion on the slow invariant manifold (SIM). There is a good agreement between the analytical results and numerical simulations. Subsequently, Finite-Element (FE) method is used to determine and verify the model parameters and to identify dominant dynamical regimes, natural modes and frequencies. The tank failure modes are identified and critical locations are identified. Mathematical relation is found between degrees-of-freedom (DOFs) motion and the mechanical stress applied in the tank critical section. This is the prior attempt to take under consideration large-amplitude nonlinear sloshing and tank structure elasticity effects for design, regulation definition and resistance analysis purposes. Both linear (tuned mass damper, TMD) and nonlinear (nonlinear energy sink, NES) passive energy absorbers contribution to the overall system mitigation is firstly examined, in terms of both stress reduction and time for vibration decay.

Keywords: nonlinear energy sink (NES), reduced-order modelling, liquid sloshing, vibration mitigation, vibro-impact dynamics

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4709 Olfactometer Response of Red Palm Weevil (Rhynchophorus ferrugineus) (Coleoptera: Curculionidae) and Its Biology for the Evaluation of Resistance in the Commercially Grown Date Palm (Phoenix dactylifera L.) Cultivars in Pakistan

Authors: Mujahid Manzoor, Muhammad Shafique, Jam Nazeer Ahmad, Farman Ahmad, Muhammad Ali, Muhammad Rizwan Tariq, Shahbaz Ahmad, Muhammad Saleem Haider

Abstract:

Date palms (P. dactylifera L.) are prominent in the Kingdom of Saudi Arabia (KSA), Iran, UAE, and Iraq, as well as Algeria, Egypt, and Pakistan. Insect pests' attacks on different palm cultivars adversely affected their production in the last few decades. Pakistan ranked sixth for date production around the world. The most commercially grown cultivars are Aseel, Dhaki, Falsi, Karbalai, Mozawati, Jan Swore, Kohra, Hillawi, Kohra, and Begum Jhangi. Red palm weevils are considered as hazardous insect pests responsible for economic loss in palm orchards. This research work depicts the infestation of red palm weevils in eleven different palm cultivars (Hillawi, Mozawati, Kechanr, Aseel, Shamrani, Khudravi, Dhaki, Zeri, Kobra, Zaidi, Denda), which frequently grow in different regions of Pakistan through Y-shaped olfactometer analysis. In addition, the level of both antixenosis and antibiosis was spotted by examining the various parameters such as %age lure of weevils of mature females, general count of laid eggs in addition to their activeness. Furthermore, obtained results depicted that a positive contact was established with minimum antixenotic consequence revealed by a cultivar, “Hillawi” among most hold of RPW adults (22.32%), number of eggs laid (16.66%) and egg hatching (84.66%), while other cultivars, including Mozawati, Aseel, Kechanr, Shamrani, Khudravi, Dhaki, Zeri, and Zaidi, exhibited a greater level of antixenosis. Moreover, “Hillawi” documented the maximum number of eggs, while Kechanr, Mozawati, Aseel Kobra, and Denda showed minimum attraction by red palm weevils. Maximum red palm weevils were attracted in an olfactometer assay of sugarcane varieties.

Keywords: P. dactylifera, R. ferrugineus, olfactometer, antixenosis

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4708 Radionuclides Transport Phenomena in Vadose Zone

Authors: R. Testoni, R. Levizzari, M. De Salve

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Radioactive waste management is fundamental to safeguard population and environment by radiological risks. Environmental assessment of a site, where nuclear activities are located, allows understanding the hydro geological system and the radionuclides transport in groundwater and subsoil. Use of dedicated software is the basis of transport phenomena investigation and for dynamic scenarios prediction; this permits to understand the evolution of accidental contamination events, but at the same time the potentiality of the software itself can be verified. The aim of this paper is to perform a numerical analysis by means of HYDRUS 1D code, so as to evaluate radionuclides transport in a nuclear site in Piedmont region (Italy). In particular, the behaviour in vadose zone was investigated. An iterative assessment process was performed for risk assessment of radioactive contamination. The analysis therein developed considers the following aspects: i) hydro geological site characterization; ii) individuation of the main intrinsic and external site factors influencing water flow and radionuclides transport phenomena; iii) software potential for radionuclides leakage simulation purposes.

Keywords: HYDRUS 1D, radionuclides transport phenomena, site characterization, radiation protection

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4707 3-D Strain Imaging of Nanostructures Synthesized via CVD

Authors: Sohini Manna, Jong Woo Kim, Oleg Shpyrko, Eric E. Fullerton

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CVD techniques have emerged as a promising approach in the formation of a broad range of nanostructured materials. The realization of many practical applications will require efficient and economical synthesis techniques that preferably avoid the need for templates or costly single-crystal substrates and also afford process adaptability. Towards this end, we have developed a single-step route for the reduction-type synthesis of nanostructured Ni materials using a thermal CVD method. By tuning the CVD growth parameters, we can synthesize morphologically dissimilar nanostructures including single-crystal cubes and Au nanostructures which form atop untreated amorphous SiO2||Si substrates. An understanding of the new properties that emerge in these nanostructures materials and their relationship to function will lead to for a broad range of magnetostrictive devices as well as other catalysis, fuel cell, sensor, and battery applications based on high-surface-area transition-metal nanostructures. We use coherent X-ray diffraction imaging technique to obtain 3-D image and strain maps of individual nanocrystals. Coherent x-ray diffractive imaging (CXDI) is a technique that provides the overall shape of a nanostructure and the lattice distortion based on the combination of highly brilliant coherent x-ray sources and phase retrieval algorithm. We observe a fine interplay of reduction of surface energy vs internal stress, which plays an important role in the morphology of nano-crystals. The strain distribution is influenced by the metal-substrate interface and metal-air interface, which arise due to differences in their thermal expansion. We find the lattice strain at the surface of the octahedral gold nanocrystal agrees well with the predictions of the Young-Laplace equation quantitatively, but exhibits a discrepancy near the nanocrystal-substrate interface resulting from the interface. The strain in the bottom side of the Ni nanocube, which is contacted on the substrate surface is compressive. This is caused by dissimilar thermal expansion coefficients between Ni nanocube and Si substrate. Research at UCSD support by NSF DMR Award # 1411335.

Keywords: CVD, nanostructures, strain, CXRD

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4706 A Framework for Strategy Development in Small Companies: A Case Study of a Telecommunication Firm

Authors: Maryam Goodarzi, Mahdieh Sheikhi, Mehdi Goodarzi

Abstract:

This study intends to offer an appropriate strategy development framework for a telecommunication firm (as a case study) which works on Information and Communication Technology (ICT) projects, development of telecommunication networks, and maintenance of local networks, according to its dominant condition. In this approach, first, the objectives were set and the mission was defined. Then, the capability was assessed by SWOT matrix. Using SPACE matrix, the strategy of the company was determined. The strategic direction is set and an appropriate and superior strategy was developed and offered employing QSPM matrix. The theoretical framework or conceptual model of the present study first involves 4 stages of framework development and then from stage 3 (assessing capability) onward, a strategic management model by Fred R. David. In this respect, the tools and methods offered in the framework are appropriate for all kinds of organizations, particularly small firms, and help strategists identify, evaluate, and select strategies.

Keywords: strategy formulation, firm mission, strategic direction, space diagram, quantitative strategic planning matrix, SWOT matrix

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4705 Sustainable Hydrogel Nanocomposites Based on Grafted Chitosan and Clay for Effective Adsorption of Cationic Dye

Authors: H. Ferfera-Harrar, T. Benhalima, D. Lerari

Abstract:

Contamination of water, due to the discharge of untreated industrial wastewaters into the ecosystem, has become a serious problem for many countries. In this study, bioadsorbents based on chitosan-g-poly(acrylamide) and montmorillonite (MMt) clay (CTS-g-PAAm/MMt) hydrogel nanocomposites were prepared via free‐radical grafting copolymerization and crosslinking of acrylamide monomer (AAm) onto natural polysaccharide chitosan (CTS) as backbone, in presence of various contents of MMt clay as nanofiller. Then, they were hydrolyzed to obtain highly functionalized pH‐sensitive nanomaterials with uppermost swelling properties. Their structure characterization was conducted by X-Ray Diffraction (XRD) and Scanning Electron Microscopy (SEM) analyses. The adsorption performances of the developed nanohybrids were examined for removal of methylene blue (MB) cationic dye from aqueous solutions. The factors affecting the removal of MB, such as clay content, pH medium, adsorbent dose, initial dye concentration and temperature were explored. The adsorption process was found to be highly pH dependent. From adsorption kinetic results, the prepared adsorbents showed remarkable adsorption capacity and fast adsorption rate, mainly more than 88% of MB removal efficiency was reached after 50 min in 200 mg L-1 of dye solution. In addition, the incorporating of various content of clay has enhanced adsorption capacity of CTS-g-PAAm matrix from 1685 to a highest value of 1749 mg g-1 for the optimized nanocomposite containing 2 wt.% of MMt. The experimental kinetic data were well described by the pseudo-second-order model, while the equilibrium data were represented perfectly by Langmuir isotherm model. The maximum Langmuir equilibrium adsorption capacity (qm) was found to increase from 2173 mg g−1 until 2221 mg g−1 by adding 2 wt.% of clay nanofiller. Thermodynamic parameters revealed the spontaneous and endothermic nature of the process. In addition, the reusability study revealed that these bioadsorbents could be well regenerated with desorption efficiency overhead 87% and without any obvious decrease of removal efficiency as compared to starting ones even after four consecutive adsorption/desorption cycles, which exceeded 64%. These results suggest that the optimized nanocomposites are promising as low cost bioadsorbents.

Keywords: chitosan, clay, dye adsorption, hydrogels nanocomposites

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4704 A Study of Learning to Enhance Ability Career Skills Consistent With Disruptive Innovation in Creative Strategies for Advertising Course

Authors: Kornchanok Chidchaisuwan

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This project is a study of learning activities through experience to enhance career skills and technical abilities on the creative strategies for advertising course of undergraduate students. This instructional model consisted of study learning approaches: 1) Simulation-based learning: used to create virtual learning activities plans for work like working at advertising companies. 2) Project-based learning: Actual work based on the processed creating and focus on producing creative works to present on new media channels. The results of learning management found that there were effects on the students in various areas, including 1) The learners have experienced in the step by step of advertising work process. 2) The learner has the skills to work from the actual work (Learning by Doing), allowing the ability to create, present, and produce the campaign accomplished achievements and published on online media at a better level.

Keywords: technical, advertising, presentation, career skills, experience, simulation based learning

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4703 Transforming the Hazelnut Supply Chain: Opportunities and Challenges for Ontario Agri-Businesses

Authors: Kalinga Jagoda

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With changing population demographics and consumer preferences, specialty crops present significant opportunities for Ontario agri-businesses to develop niche markets. However, the greater rewards offered by such opportunities come with comparable challenges that are driven by specific productmarket attributes, as well as supply and demand-side factors, including certain risks. Thus, initiatives to promote and support such sectors need to be informed by an understanding of the impact of these product-market and industry specific factors on supply chain development. To this end, this project proposes to map selected specialty crops supply chains, using a suite of tested methodological approaches to evaluate their market potential, considering total supply chain costs, lead times and responsiveness. The project will deliver comprehensive supply chain maps identifying the points of value addition and value capture that are of benefit to key stakeholders for the purposes of developing policy interventions, conducting market appraisals and identifying industry best practices.

Keywords: supply chain management, hazelnut industry, supply chain maps, market opportunity

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4702 Strategies for Drought Adpatation and Mitigation via Wastewater Management

Authors: Simrat Kaur, Fatema Diwan, Brad Reddersen

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The unsustainable and injudicious use of natural renewable resources beyond the self-replenishment limits of our planet has proved catastrophic. Most of the Earth’s resources, including land, water, minerals, and biodiversity, have been overexploited. Owing to this, there is a steep rise in the global events of natural calamities of contrasting nature, such as torrential rains, storms, heat waves, rising sea levels, and megadroughts. These are all interconnected through common elements, namely oceanic currents and land’s the green cover. The deforestation fueled by the ‘economic elites’ or the global players have already cleared massive forests and ecological biomes in every region of the globe, including the Amazon. These were the natural carbon sinks prevailing and performing CO2 sequestration for millions of years. The forest biomes have been turned into mono cultivation farms to produce feedstock crops such as soybean, maize, and sugarcane; which are one of the biggest green house gas emitters. Such unsustainable agriculture practices only provide feedstock for livestock and food processing industries with huge carbon and water footprints. These are two main factors that have ‘cause and effect’ relationships in the context of climate change. In contrast to organic and sustainable farming, the mono-cultivation practices to produce food, fuel, and feedstock using chemicals devoid of the soil of its fertility, abstract surface, and ground waters beyond the limits of replenishment, emit green house gases, and destroy biodiversity. There are numerous cases across the planet where due to overuse; the levels of surface water reservoir such as the Lake Mead in Southwestern USA and ground water such as in Punjab, India, have deeply shrunk. Unlike the rain fed food production system on which the poor communities of the world relies; the blue water (surface and ground water) dependent mono-cropping for industrial and processed food create water deficit which put the burden on the domestic users. Excessive abstraction of both surface and ground waters for high water demanding feedstock (soybean, maize, sugarcane), cereal crops (wheat, rice), and cash crops (cotton) have a dual and synergistic impact on the global green house gas emissions and prevalence of megadroughts. Both these factors have elevated global temperatures, which caused cascading events such as soil water deficits, flash fires, and unprecedented burning of the woods, creating megafires in multiple continents, namely USA, South America, Europe, and Australia. Therefore, it is imperative to reduce the green and blue water footprints of agriculture and industrial sectors through recycling of black and gray waters. This paper explores various opportunities for successful implementation of wastewater management for drought preparedness in high risk communities.

Keywords: wastewater, drought, biodiversity, water footprint, nutrient recovery, algae

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4701 Performance Assessment of Horizontal Axis Tidal Turbine with Variable Length Blades

Authors: Farhana Arzu, Roslan Hashim

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Renewable energy is the only alternative sources of energy to meet the current energy demand, healthy environment and future growth which is considered essential for essential sustainable development. Marine renewable energy is one of the major means to meet this demand. Turbines (both horizontal and vertical) play a vital role for extraction of tidal energy. The influence of swept area on the performance improvement of tidal turbine is a vital factor to study for the reduction of relatively high power generation cost in marine industry. This study concentrates on performance investigation of variable length blade tidal turbine concept that has already been proved as an efficient way to improve energy extraction in the wind industry. The concept of variable blade length utilizes the idea of increasing swept area through the turbine blade extension when the tidal stream velocity falls below the rated condition to maximize energy capture while blade retracts above rated condition. A three bladed horizontal axis variable length blade horizontal axis tidal turbine was modelled by modifying a standard fixed length blade turbine. Classical blade element momentum theory based numerical investigation has been carried out using QBlade software to predict performance. The results obtained from QBlade were compared with the available published results and found very good agreement. Three major performance parameters (i.e., thrust, moment, and power coefficients) and power output for different blade extensions were studied and compared with a standard fixed bladed baseline turbine at certain operational conditions. Substantial improvement in performance coefficient is observed with the increase in swept area of the turbine rotor. Power generation is found to increase in great extent when operating at below rated tidal stream velocity reducing the associated cost per unit electric power generation.

Keywords: variable length blade, performance, tidal turbine, power generation

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4700 Impact of Fischer-Tropsch Wax on Ethylene Vinyl Acetate/Waste Crumb Rubber Modified Bitumen: An Energy-Sustainability Nexus

Authors: Keith D. Nare, Mohau J. Phiri, James Carson, Chris D. Woolard, Shanganyane P. Hlangothi

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In an energy-intensive world, minimizing energy consumption is paramount to cost saving and reducing the carbon footprint. Improving mixture procedures utilizing warm mix additive Fischer-Tropsch (FT) wax in ethylene vinyl acetate (EVA) and modified bitumen highlights a greener and sustainable approach to modified bitumen. In this study, the impact of FT wax on optimized EVA/waste crumb rubber modified bitumen is assayed with a maximum loading of 2.5%. The rationale of the FT wax loading is to maintain the original maximum loading of EVA in the optimized mixture. The phase change abilities of FT wax enable EVA co-crystallization with the support of the elastomeric backbone of crumb rubber. Less than 1% loading of FT wax worked in the EVA/crumb rubber modified bitumen energy-sustainability nexus. Response surface methodology approach to the mixture design is implemented amongst the different loadings of FT wax, EVA for a consistent amount of crumb rubber and bitumen. Rheological parameters (complex shear modulus, phase angle and rutting parameter) were the factors used as performance indicators of the different optimized mixtures. The low temperature chemistry of the optimized mixtures is analyzed using elementary beam theory and the elastic-viscoelastic correspondence principle. Master curves and black space diagrams are developed and used to predict age-induced cracking of the different long term aged mixtures. Modified binder rheology reveals that the strain response is not linear and that there is substantial re-arrangement of polymer chains as stress is increased, this is based on the age state of the mixture and the FT wax and EVA loadings. Dominance of individual effects is evident over effects of synergy in co-interaction of EVA and FT wax. All-inclusive FT wax and EVA formulations were best optimized in mixture 4 with mixture 7 reflecting increase in ease of workability. Findings show that interaction chemistry of bitumen, crumb rubber EVA, and FT wax is first and second order in all cases involving individual contributions and co-interaction amongst the components of the mixture.

Keywords: bitumen, crumb rubber, ethylene vinyl acetate, FT wax

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4699 Corporate Social Responsibility and Financial Performance Complementarity in Multinational Enterprises of the EU and India: A Socio-Political Approach

Authors: Moses Pinto, Ana Paula Monte

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The present research analyses the interactions between various categories of corporate social responsibility (CSR) that mediate the relationship between CSR and financial performance in Multinational Enterprises (MNE) in light of the present socio-political factors prevalent in the countries under observation. In the research it has been hypothesized that the absence of consensus in the empirical literature on the CSR–financial performance relationship may be explained by the existence of synergies (Complementarities) between the different CSR components. Upon investigation about whether such relationships exist, a final unbalanced panel sample of 1000 observations taken from 100 Multinational Enterprises per year functioning in the Schengen countries and one south east Asian country namely: India, over the span of 10 years i.e. from the year 2008 to 2018 has been analyzed. The empirical analysis used in the research methodology employs dynamic Panel Data in time series specifically, the system Generalized Method of Moments (GMM) which had been used to detect the varying degrees of relationships between the CSR and financial performance parameters in the background of the socio-political factors prevailing in the countries at the time and also taking into account the bilateral treaty obligations between the countries under observation. The econometric model has employed the financial ratio namely the Return on Assets (ROA) as an indicator of financial performance in order to gauge the internal performance and valuation of a firm as opposed to the Tobin’s Q that provides for the external evaluation of a firm’s financial performance which may not always be accurate. The various CSR dimensions have demonstrated significant correlations to the ‘ROA’ which include some negatively associated correlations and one positively associated correlation that is highly significant throughout the analysis of the observations, namely the correlation between the ‘ROA’ and the CSR dimension: ‘Environment’. The results provide a deeper insight in the synergistic CSR activities that managers could adapt into their Firm’s CSR strategy in order to enhance the ‘ROA’ and also to understand which interactions between the CSR dimensions can be adapted together due to their positively correlated association with each other and the ROA. The future lines of research would be inclined to investigate the effects of socio-political factors on the ROA of the MNEs through better designed econometric models.

Keywords: CSR, financial performance, complementarity, sociopolitical factors

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4698 Analyzing the Quality of Cloud-Based E-Learning Systems on the Perception of the Learners and the Teachers

Authors: R. W. C. Devindi, S. M. Buddika Harshanath

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E-learning is a widely used technology for learning in the modern world. With the pandemic situation the popularity of using e-learning has been increased in a larger capacity. The e-learning educational systems require software resources as well as hardware usually but it is hard for most of the education institutions to afford those resources. Also with the massive user load e-learning has to broaden the server side resources as well. Therefore, in the present cloud computing was implemented in order to make the e – learning systems more efficient. The researcher has analyzed the quality of the e-learning systems on the perception of the learners and the teachers with the aid of hypothesis and has given the analyzed results and the discussion in this report. Therefore, the future research will be able to get some steps to increase the quality of the online learning systems furthermore. In the case of e-learning, quality assurance and cost effectiveness are essential. A complex quality assurance system is used in the stated project. There are no well-defined standard evaluation measures in this field. As a result, accurately assessing the e-learning system's overall quality is challenging. The researcher has done the analysis with the aid of standard methods and software.

Keywords: LMS–learning management system, SPSS–statistical package for social sciences (software), eigen value, hypothesis

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4697 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

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4696 Challenges and Opportunities for University Management Brought by 2016 Presidential Campaign Immigration Policies and Politics within the United States

Authors: Autumn Tooms Cypres

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Throughout the 2016 presidential campaign, Republican nominee Donald Trump, capitalizing on his reputation for blunt and brash comments, created a political brand based on unedited statements and sweeping promises. While he vowed to 'Make America Great Again,' for many, the candidate’s discourse invoked legacies of marginalization and exclusion. As a result, this discussion focuses on Trump’s anti-immigration discourse (one of the primary foci of his campaign platform) and its influence across educational settings. The purpose of this effort is to demonstrate the power of political discourses relative to educational settings and to discuss the resulting everyday leadership challenges and opportunities. Discourse analysis frameworks are used to unpack the socio-political implications of the presidential campaign. In particular, they examine a serious of emails that a university administrator received post-election. The discussion concludes that leaders in education have a critical role to maintaining democratic institutions and ensuring inclusivity and belonging for all educational stakeholders.

Keywords: educational managment, politics, immigration, discourse

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4695 Contemporary Global Urban Scenarios: An Essay on Urban Insurgencies

Authors: Clovis Ultramari, Lidia Floriani, Debora Cicioli

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This paper is a preliminary discussion on the constituency of contemporary global urban scenarios. It is based on secondary sources, mostly from the topics mostly currently discussed by global studies institutes, academic material on the possible components of this phenomenon, and a list of possible scenarios preliminarily proposed by these authors. It also discusses one of these possible scenarios (urban insurgencies) through the lens of a global perspective. Main objective of the research presented in this paper is to produce insights for international aid and development agencies as well as to respond to an increasing interest in the urban studies field in discussing global topics. This paper also results from discussions held in seminars offered by the authors in the graduate program of Urban Management along 2021 and 2022. It is part of a research project that puts together an international team of researches, mostly from the Global South. Results so far obtained refer to conceptual aspects for the determination of global urban scenarios and the presentation of urban insurgencies as worldwide trending urban phenomenon. Presentation in the seminar is part of an ongoing discussion.

Keywords: urban global scenarios, contemporary cities, global south, urban insurgencies

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4694 Recycling of Plastic Waste into Composites Using Kaolin as Reinforcement

Authors: Gloria P. Manu, Johnson K. Efavi, Abu Yaya, Grace K. Arkorful, Frank Godson

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Plastics have been used extensively in both food and water packaging and other applications because of their inherent properties of low bulk densities and inertness as well as its low cost. Waste management of these plastics after usage is troubling in Ghana. One way of addressing the environmental problems associated with these plastic wastes is by recycling into useful products such as composites for energy and construction applications using natural or local materials as reinforcement. In this work, composites have been formed from waste low-density polyethylene (LDPE) and kaolin at temperatures as low as 70 ֯C using low-cost solvents like kerosene. Chemical surface modifications have been employed to improve the interfacial bonding resulting in the enhancement of properties of the composites. Kaolin particles of sizes ≤ 90µm were dispersed in the polyethylene matrix. The content of the LDPE was varied between 10, 20, 30, 40, 50, 60, and 70 %wt. Results obtained indicated that all the composites exhibited impressive compressive and flexural strengths with the 50%wt. composition having the highest strength. The hardness value of the composites increased as the polyethylene composition reduces and that of the kaolin increased. The average density and water of absorption of the composites were 530kg/m³ and 1.3% respectively.

Keywords: polyethylene, recycling, waste, composite, kaolin

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4693 Uncertain Time-Cost Trade off Problems of Construction Projects Using Fuzzy Set Theory

Authors: V. S. S. Kumar, B. Vikram

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The development of effective decision support tools that adopted in the construction industry is vital in the world we live in today, since it can lead to substantial cost reduction and efficient resource consumption. Solving the time-cost trade off problems and its related variants is at the heart of scientific research for optimizing construction planning problems. In general, the classical optimization techniques have difficulties in dealing with TCT problems. One of the main reasons of their failure is that they can easily be entrapped in local minima. This paper presents an investigation on the application of meta-heuristic techniques to two particular variants of the time-cost trade of analysis, the time-cost trade off problem (TCT), and time-cost trade off optimization problem (TCO). In first problem, the total project cost should be minimized, and in the second problem, the total project cost and total project duration should be minimized simultaneously. Finally it is expected that, the optimization models developed in this paper will contribute significantly for efficient planning and management of construction project.

Keywords: fuzzy sets, uncertainty, optimization, time cost trade off problems

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4692 The Growth Curve of Gompertz Model in Body Weight of Slovak Mixed-Sex Goose Breeds

Authors: Cyril Hrncar, Jozef Bujko, Widya P. B. Putra

Abstract:

The growth curve of poultry is important to evaluate the farming management system. This study was aimed to estimate the growth curve of body weight in goose. The growth curve in this study was estimated with non-linear Gompertz model through CurveExpert 1.4. software. Three Slovak mixed-sex goose breeds of Landes (L), Pomeranian (P) and Steinbacher (S) were used in this study. Total of 28 geese (10 L, 8 P and 10 S) were used to estimate the growth curve. Research showed that the asymptotic weight (A) in those geese were reached of 5332.51 g (L), 6186.14 g (P) and 5048.27 g (S). Thus, the maturing rate (k) in each breed were similar (0.05 g/day). The weight of inflection was reached of 1960.48 g (L), 2274.32 g (P) and 1855.98 g (S). The time of inflection (ti) was reached of 25.6 days (L), 26.2 days (P) and 27.80 days (S). The maximum growth rate (MGR) was reached of 98.02 g/day (L), 113.72 g/day (P) and 92.80 g/day (S). Hence, the coefficient of determination (R2) in Gompertz model was 0.99 for each breed. It can be concluded that Pomeranian geese had highest of growth trait than the other breeds.

Keywords: body weight, growth curve, inflection, Slovak geese, Gompertz model

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4691 Spatial-Temporal Awareness Approach for Extensive Re-Identification

Authors: Tyng-Rong Roan, Fuji Foo, Wenwey Hseush

Abstract:

Recent development of AI and edge computing plays a critical role to capture meaningful events such as detection of an unattended bag. One of the core problems is re-identification across multiple CCTVs. Immediately following the detection of a meaningful event is to track and trace the objects related to the event. In an extensive environment, the challenge becomes severe when the number of CCTVs increases substantially, imposing difficulties in achieving high accuracy while maintaining real-time performance. The algorithm that re-identifies cross-boundary objects for extensive tracking is referred to Extensive Re-Identification, which emphasizes the issues related to the complexity behind a great number of CCTVs. The Spatial-Temporal Awareness approach challenges the conventional thinking and concept of operations which is labor intensive and time consuming. The ability to perform Extensive Re-Identification through a multi-sensory network provides the next-level insights – creating value beyond traditional risk management.

Keywords: long-short-term memory, re-identification, security critical application, spatial-temporal awareness

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4690 Neural Network Based Approach of Software Maintenance Prediction for Laboratory Information System

Authors: Vuk M. Popovic, Dunja D. Popovic

Abstract:

Software maintenance phase is started once a software project has been developed and delivered. After that, any modification to it corresponds to maintenance. Software maintenance involves modifications to keep a software project usable in a changed or a changing environment, to correct discovered faults, and modifications, and to improve performance or maintainability. Software maintenance and management of software maintenance are recognized as two most important and most expensive processes in a life of a software product. This research is basing the prediction of maintenance, on risks and time evaluation, and using them as data sets for working with neural networks. The aim of this paper is to provide support to project maintenance managers. They will be able to pass the issues planned for the next software-service-patch to the experts, for risk and working time evaluation, and afterward to put all data to neural networks in order to get software maintenance prediction. This process will lead to the more accurate prediction of the working hours needed for the software-service-patch, which will eventually lead to better planning of budget for the software maintenance projects.

Keywords: laboratory information system, maintenance engineering, neural networks, software maintenance, software maintenance costs

Procedia PDF Downloads 336
4689 Gamification of eHealth Business Cases to Enhance Rich Learning Experience

Authors: Kari Björn

Abstract:

Introduction of games has expanded the application area of computer-aided learning tools to wide variety of age groups of learners. Serious games engage the learners into a real-world -type of simulation and potentially enrich the learning experience. Institutional background of a Bachelor’s level engineering program in Information and Communication Technology is introduced, with detailed focus on one of its majors, Health Technology. As part of a Customer Oriented Software Application thematic semester, one particular course of “eHealth Business and Solutions” is described and reflected in a gamified framework. Learning a consistent view into vast literature of business management, strategies, marketing and finance in a very limited time enforces selection of topics relevant to the industry. Health Technology is a novel and growing industry with a growing sector in consumer wearable devices and homecare applications. The business sector is attracting new entrepreneurs and impatient investor funds. From engineering education point of view the sector is driven by miniaturizing electronics, sensors and wireless applications. However, the market is highly consumer-driven and usability, safety and data integrity requirements are extremely high. When the same technology is used in analysis or treatment of patients, very strict regulatory measures are enforced. The paper introduces a course structure using gamification as a tool to learn the most essential in a new market: customer value proposition design, followed by a market entry game. Students analyze the existing market size and pricing structure of eHealth web-service market and enter the market as a steering group of their company, competing against the legacy players and with each other. The market is growing but has its rules of demand and supply balance. New products can be developed with an R&D-investment, and targeted to market with unique quality- and price-combinations. Product cost structure can be improved by investing to enhanced production capacity. Investments can be funded optionally by foreign capital. Students make management decisions and face the dynamics of the market competition in form of income statement and balance sheet after each decision cycle. The focus of the learning outcome is to understand customer value creation to be the source of cash flow. The benefit of gamification is to enrich the learning experience on structure and meaning of financial statements. The paper describes the gamification approach and discusses outcomes after two course implementations. Along the case description of learning challenges, some unexpected misconceptions are noted. Improvements of the game or the semi-gamified teaching pedagogy are discussed. The case description serves as an additional support to new game coordinator, as well as helps to improve the method. Overall, the gamified approach has helped to engage engineering student to business studies in an energizing way.

Keywords: engineering education, integrated curriculum, learning experience, learning outcomes

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4688 Application of Failure Mode and Effects Analysis (FMEA) on the Virtual Process Hazard Analysis of Acetone Production Process

Authors: Princes Ann E. Prieto, Denise F. Alpuerto, John Rafael C. Unlayao, Neil Concibido, Monet Concepcion Maguyon-Detras

Abstract:

Failure Mode and Effects Analysis (FMEA) has been used in the virtual Process Hazard Analysis (PHA) of the Acetone production process through the dehydrogenation of isopropyl alcohol, for which very limited process risk assessment has been published. In this study, the potential failure modes, effects, and possible causes of selected major equipment in the process were identified. During the virtual FMEA mock sessions, the risks in the process were evaluated and recommendations to reduce and/or mitigate the process risks were formulated. The risk was estimated using the calculated risk priority number (RPN) and was classified into four (4) levels according to their effects on acetone production. Results of this study were also used to rank the criticality of equipment in the process based on the calculated criticality rating (CR). Bow tie diagrams were also created for the critical hazard scenarios identified in the study.

Keywords: chemical process safety, failure mode and effects analysis (FMEA), process hazard analysis (PHA), process safety management (PSM)

Procedia PDF Downloads 122
4687 Operation Strategies of Residential Micro Combined Heat and Power Technologies

Authors: Omar A. Shaneb, Adell S. Amer

Abstract:

Reduction of CO2 emissions has become a priority for several countries due to increasing concerns about global warming and climate change, especially in the developed countries. Residential sector is considered one of the most important sectors for considerable reduction of CO2 emissions since it represents a significant amount of the total consumed energy in those countries. A significant CO2 reduction cannot be achieved unless some initiatives have been adopted in the policy of these countries. Introducing micro combined heat and power (µCHP) systems into residential energy systems is one of these initiatives, since such a technology offers several advantages. Moreover, µCHP technology has the opportunity to be operated not only by natural gas but it could also be operated by renewable fuels. However, this technology can be operated by different operation strategies. Each strategy has some advantages and disadvantages. This paper provides a review of different operation strategies of such a technology used for residential energy systems, especially for single dwellings. The review summarizes key points that outline the trend of previous research carried out in this field.

Keywords: energy management, µCHP systems, residential energy systems, sustainable houses, operation strategy.

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4686 Antidiabetic Potential of Pseuduvaria monticola Bark Extract on the Pancreatic Cells, NIT-1 and Type 2 Diabetic Rat Model

Authors: Hairin Taha, Aditya Arya, M. A. Hapipah, A. M. Mustafa

Abstract:

Plants have been an important source of medicine since ancient times. Pseuduvaria monticola is a rare montane forest species from the Annonaceae family. Traditionally, the plant was used to cure symptoms of fever, inflammation, stomach-ache and also to reduce the elevated levels of blood glucose. Scientifically, we have evaluated the antidiabetic potential of the Pseuduvaria monticola bark methanolic extract on certain in vitro cell based assays, followed by in vivo study. Results from in vitro models displayed PMm upregulated glucose uptake and insulin secretion in mouse pancreatic β-cells. In vivo study demonstrated the PMm down-regulated hyperglycaemia, oxidative stress and elevated levels of pro-inflammatory cytokines in type 2 diabetic rat models. Altogether, the study revealed that Pseuduvaria monticola might be used as a potential candidate for the management of type 2 diabetes and its related complications.

Keywords: type 2 diabetes, Pseuduvaria monticola, insulin secretion, glucose uptake

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4685 Partners Sharing Resources, Costs, and Risks

Authors: Lee Li

Abstract:

The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs.

Keywords: environmental dynamism, strategic alliances, resource/cost/risk sharing

Procedia PDF Downloads 350
4684 The Dependency of the Solar Based Disinfection on the Microbial Quality of the Source Water

Authors: M. T. Amina, A. A. Alazba, U. Manzoor

Abstract:

Solar disinfection (SODIS) is a viable method for household water treatment and is recommended by the World Health Organization as cost effective approach that can be used without special skills. The efficiency of both SODIS and solar collector disinfection (SOCODIS) system was evaluated using four different sources of water including stored rainwater, storm water, ground water and treated sewage. Samples with naturally occurring microorganisms were exposed to sunlight for about 8-9 hours in 2-L polyethylene terephthalate bottles under similar experimental conditions. Total coliform (TC), Escherichia coli (E. coli) and heterotrophic plate counts (HPC) were used as microbial water quality indicators for evaluating the disinfection efficiency at different sunlight intensities categorized as weak, mild and strong weathers. Heterotrophic bacteria showed lower inactivation rates compared to E. coli and TC in both SODIS and SOCODIS system. The SOCODIS system at strong weather was the strongest disinfection system in this study and the complete inactivation of HPC was observed after 8-9 hours of exposure with SODIS being ineffective for HPC. At moderate weathers, however, the SOCODIS system did not show complete inactivation of HPC due to very high concentrations (up to 5x10^7 CFU/ml) in both storm water and treated sewage. SODIS even remained ineffective for the complete inactivation of E. coli due to its high concentrations of about 2.5x10^5 in treated sewage compared with other waters even after 8-9 hours of exposure. At weak weather, SODIS was not effective at all while SOCODIS system, though incomplete, showed good disinfection efficiency except for HPC and to some extent for high E. coli concentrations in storm water. Largest reduction of >5 log occurred for TC when used stored rainwater even after 6 hours of exposure in the case of SOCODIS system at strong weather. The lowest E. coli and HPC reduction of ~2 log was observed in SODIS system at weak weather. Further tests with varying pH and turbidity are required to understand the effects of reaction parameters that could be a step forward towards maximizing the disinfection efficiency of such systems for the complete inactivation of naturally occurring E. coli or HPC at moderate or even at weak weathers.

Keywords: efficiency, microbial, SODIS, SOCODIS, weathers

Procedia PDF Downloads 250
4683 The Impact of an Improved Strategic Partnership Programme on Organisational Performance and Growth of Firms in the Internet Protocol Television and Hybrid Fibre-Coaxial Broadband Industry

Authors: Collen T. Masilo, Brane Semolic, Pieter Steyn

Abstract:

The Internet Protocol Television (IPTV) and Hybrid Fibre-Coaxial (HFC) Broadband industrial sector landscape are rapidly changing and organisations within the industry need to stay competitive by exploring new business models so that they can be able to offer new services and products to customers. The business challenge in this industrial sector is meeting or exceeding high customer expectations across multiple content delivery modes. The increasing challenges in the IPTV and HFC broadband industrial sector encourage service providers to form strategic partnerships with key suppliers, marketing partners, advertisers, and technology partners. The need to form enterprise collaborative networks poses a challenge for any organisation in this sector, in selecting the right strategic partners who will ensure that the organisation’s services and products are marketed in new markets. Partners who will ensure that customers are efficiently supported by meeting and exceeding their expectations. Lastly, selecting cooperation partners who will represent the organisation in a positive manner, and contribute to improving the performance of the organisation. Companies in the IPTV and HFC broadband industrial sector tend to form informal partnerships with suppliers, vendors, system integrators and technology partners. Generally, partnerships are formed without thorough analysis of the real reason a company is forming collaborations, without proper evaluations of prospective partners using specific selection criteria, and with ineffective performance monitoring of partners to ensure that a firm gains real long term benefits from its partners and gains competitive advantage. Similar tendencies are illustrated in the research case study and are based on Skyline Communications, a global leader in end-to-end, multi-vendor network management and operational support systems (OSS) solutions. The organisation’s flagship product is the DataMiner network management platform used by many operators across multiple industries and can be referred to as a smart system that intelligently manages complex technology ecosystems for its customers in the IPTV and HFC broadband industry. The approach of the research is to develop the most efficient business model that can be deployed to improve a strategic partnership programme in order to significantly improve the performance and growth of organisations participating in a collaborative network in the IPTV and HFC broadband industrial sector. This involves proposing and implementing a new strategic partnership model and its main features within the industry which should bring about significant benefits for all involved companies to achieve value add and an optimal growth strategy. The proposed business model has been developed based on the research of existing relationships, value chains and business requirements in this industrial sector and validated in 'Skyline Communications'. The outputs of the business model have been demonstrated and evaluated in the research business case study the IPTV and HFC broadband service provider 'Skyline Communications'.

Keywords: growth, partnership, selection criteria, value chain

Procedia PDF Downloads 116