Search results for: information behavior
15221 Importance of Ethics in Cloud Security
Authors: Pallavi Malhotra
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This paper examines the importance of ethics in cloud computing. In the modern society, cloud computing is offering individuals and businesses an unlimited space for storing and processing data or information. Most of the data and information stored in the cloud by various users such as banks, doctors, architects, engineers, lawyers, consulting firms, and financial institutions among others require a high level of confidentiality and safeguard. Cloud computing offers centralized storage and processing of data, and this has immensely contributed to the growth of businesses and improved sharing of information over the internet. However, the accessibility and management of data and servers by a third party raise concerns regarding the privacy of clients’ information and the possible manipulations of the data by third parties. This document suggests the approaches various stakeholders should take to address various ethical issues involving cloud-computing services. Ethical education and training is key to all stakeholders involved in the handling of data and information stored or being processed in the cloud.Keywords: IT ethics, cloud computing technology, cloud privacy and security, ethical education
Procedia PDF Downloads 32615220 Preliminary Study of Human Reliability of Control in Case of Fire Based on the Decision Processes and Stress Model of Human in a Fire
Authors: Seung-Un Chae, Heung-Yul Kim, Sa-Kil Kim
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This paper presents the findings of preliminary study on human control performance in case of fire. The relationship between human control and human decision is studied in decision processes and stress model of human in a fire. Human behavior aspects involved in the decision process during a fire incident. The decision processes appear that six of individual perceptual processes: recognition, validation, definition, evaluation, commitment, and reassessment. Then, human may be stressed in order to get an optimal decision for their activity. This paper explores problems in human control processes and stresses in a catastrophic situation. Thus, the future approach will be concerned to reduce stresses and ambiguous irrelevant information.Keywords: human reliability, decision processes, stress model, fire
Procedia PDF Downloads 98615219 Proposing a New Design Method for Added Viscoelastic Damper’s Application in Steel Moment-Frame
Authors: Saeed Javaherzadeh, Babak Dindar Safa
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Structure, given its ductility, can depreciate significant amount of seismic energy in the form of hysteresis behavior; the amount of energy depreciation depends on the structure ductility rate. So in seismic guidelines such as ASCE7-10 code, to reduce the number of design forces and using the seismic energy dissipation capacity of structure, when entering non-linear behavior range of the materials, the response modification factor is used. Various parameters such as ductility modification factor, overstrength factor and reliability factor, are effective in determining the value of this factor. Also, gradually, energy dissipation systems, especially added dampers, have become an inseparable part of the seismic design. In this paper, in addition to reviewing of previous studies, using the response modification factor caused by using more added viscoelastic dampers, a new design method has introduced for steel moment-frame with added dampers installed. To do this, in addition to using bilinear behavior models and quick ways such as using the equivalent lateral force method and capacity spectrum method for the proposed design methodology, the results has been controlled with non-linear time history analysis for a number of structural. The analysis is done by Opensees Software.Keywords: added viscoelastic damper, design base shear, response modification factor, non-linear time history
Procedia PDF Downloads 44215218 A Systematic Review on Challenges in Big Data Environment
Authors: Rimmy Yadav, Anmol Preet Kaur
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Big Data has demonstrated the vast potential in streamlining, deciding, spotting business drifts in different fields, for example, producing, fund, Information Technology. This paper gives a multi-disciplinary diagram of the research issues in enormous information and its procedures, instruments, and system identified with the privacy, data storage management, network and energy utilization, adaptation to non-critical failure and information representations. Other than this, result difficulties and openings accessible in this Big Data platform have made.Keywords: big data, privacy, data management, network and energy consumption
Procedia PDF Downloads 31315217 Who Am I at Work: Work Identity Formation
Authors: Carol Belle-Hallsworth
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Human interaction at work evolves over time and, with it, work identity. The social identity is built upon the development of its underpinning and preceding stages. Work identity can be viewed in the same way and will shift based on changes in the work environment and challenges to the work identity (threats to the four stages). This paper provides an analysis of how the stages of trust, autonomy, industry and initiative are related to the employee identity at work. Describing how they are related to each other and the development of identity. It has become common to notice changes in employee behavior during and after major operational changes in an organization. Previous studies suggest that there are emotional triggers that result in the new behaviors displayed. This study seeks to test a theoretical model by testing the relationship between the first four Erikson stages as constructs. A randomized sample of participants undertook a self-administered survey to capture information on trust, autonomy, initiative, and industry.Keywords: work identity, change management, organizational management, technology implementation
Procedia PDF Downloads 30715216 Young People’s Participation in Decision-Making Using Information and Communication Technology
Authors: Marina Diković
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By giving personal opinions, suggestions and criticism through e-democracy, young people can reinforce the adoption of decisions which they have an impact on. The purpose of this research was to examine the opinion of university students about the possibility of their decision-making by using information and communication technology (ICT). The questionnaire examined young people's values and behaviour associated with e-democracy and the related decision-making. Students are most active online when it comes to finding information connected with their academic responsibilities, but less frequently take part in democratic processes in society, both at the national and local level. E-democracy as a tool can be learned in programmes of Human Rights Education and Citizenship Education.Keywords: active citizens, e-democracy, information and communication technology (ICT), university students
Procedia PDF Downloads 22815215 Aeroelastic Analysis of Nonlinear All-Movable Fin with Freeplay in Low-Speed
Authors: Laith K. Abbas, Xiaoting Rui, Pier Marzocca
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Aerospace systems, generally speaking, are inherently nonlinear. These nonlinearities may modify the behavior of the system. However, nonlinearities in an aeroelastic system can be divided into structural and aerodynamic. Structural nonlinearities can be subdivided into distributed and concentrated ones. Distributed nonlinearities are spread over the whole structure representing the characteristic of materials and large motions. Concentrated nonlinearities act locally, representing loose of attachments, worn hinges of control surfaces, and the presence of external stores. The concentrated nonlinearities can be approximated by one of the classical structural nonlinearities, namely, cubic, free-play and hysteresis, or by a combination of these, for example, a free-play and a cubic one. Compressibility, aerodynamic heating, separated flows and turbulence effects are important aspects that result in nonlinear aerodynamic behavior. An issue related to the low-speed flutter and its catastrophic/benign character represented by Limit Cycle Oscillation (LCO) of all-movable fin, as well to their control is addressed in the present work. To the approach of this issue: (1) Quasi-Steady (QS) Theory and Computational Fluid Dynamics (CFD) of subsonic flow are implemented, (2) Flutter motion equations of a two-dimensional typical section with cubic nonlinear stiffness in the pitching direction and free play gap are established, (3) Uncoupled bending/torsion frequencies of the selected fin are computed using recently developed Transfer Matrix Method of Multibody System Dynamics (MSTMM), and (4) Time simulations are carried out to study the bifurcation behavior of the aeroelastic system. The main objective of this study is to investigate how the LCO and chaotic behavior are influenced by the coupled aeroelastic nonlinearities and intend to implement a control capability enabling one to control both the flutter boundary and its character. By this way, it may expand the operational envelop of the aerospace vehicle without failure.Keywords: aeroelasticity, CFD, MSTMM, flutter, freeplay, fin
Procedia PDF Downloads 37115214 Seismic Behavior of Existing Reinforced Concrete Buildings in California under Mainshock-Aftershock Scenarios
Authors: Ahmed Mantawy, James C. Anderson
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Numerous cases of earthquakes (main-shocks) that were followed by aftershocks have been recorded in California. In 1992 a pair of strong earthquakes occurred within three hours of each other in Southern California. The first shock occurred near the community of Landers and was assigned a magnitude of 7.3 then the second shock occurred near the city of Big Bear about 20 miles west of the initial shock and was assigned a magnitude of 6.2. In the same year, a series of three earthquakes occurred over two days in the Cape-Mendocino area of Northern California. The main-shock was assigned a magnitude of 7.0 while the second and the third shocks were both assigned a value of 6.6. This paper investigates the effect of a main-shock accompanied with aftershocks of significant intensity on reinforced concrete (RC) frame buildings to indicate nonlinear behavior using PERFORM-3D software. A 6-story building in San Bruno and a 20-story building in North Hollywood were selected for the study as both of them have RC moment resisting frame systems. The buildings are also instrumented at multiple floor levels as a part of the California Strong Motion Instrumentation Program (CSMIP). Both buildings have recorded responses during past events such as Loma-Prieta and Northridge earthquakes which were used in verifying the response parameters of the numerical models in PERFORM-3D. The verification of the numerical models shows good agreement between the calculated and the recorded response values. Then, different scenarios of a main-shock followed by a series of aftershocks from real cases in California were applied to the building models in order to investigate the structural behavior of the moment-resisting frame system. The behavior was evaluated in terms of the lateral floor displacements, the ductility demands, and the inelastic behavior at critical locations. The analysis results showed that permanent displacements may have happened due to the plastic deformation during the main-shock that can lead to higher displacements during after-shocks. Also, the inelastic response at plastic hinges during the main-shock can change the hysteretic behavior during the aftershocks. Higher ductility demands can also occur when buildings are subjected to trains of ground motions compared to the case of individual ground motions. A general conclusion is that the occurrence of aftershocks following an earthquake can lead to increased damage within the elements of an RC frame buildings. Current code provisions for seismic design do not consider the probability of significant aftershocks when designing a new building in zones of high seismic activity.Keywords: reinforced concrete, existing buildings, aftershocks, damage accumulation
Procedia PDF Downloads 28015213 Nonlinear Analysis of Steel Fiber Reinforced Concrete Frames Considering Shear Behaviour of Members under Varying Axial Load
Authors: Habib Akbarzadeh Bengar, Mohammad Asadi Kiadehi, Ali Rameeh
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The result of the past earthquakes has shown that insufficient amount of stirrups and brittle behavior of concrete lead to the shear and flexural failure in reinforced concrete (RC) members. In this paper, an analytical model proposed to predict the nonlinear behavior of RC and SFRC elements and frames. In this model, some important parameter such as shear effect, varying axial load, and longitudinal bar buckling are considered. The results of analytical model were verified with experimental tests. The results of verification have shown that the proposed analytical model can predict the nonlinear behavior of RC and SFRC members and also frames accurately. In addition, the results have shown that use of steel fibers increased bearing capacity and ductility of RC frame. Due to this enhancement in shear strength and ductility, insufficient amount of stirrups, which resulted in shear failure, can be offset with usage of the steel fibers. In addition to the steps taken, to analyze the effects of fibers percentages on the bearing capacity and ductility of frames parametric studies have been performed to investigate of these effects.Keywords: nonlinear analysis, SFRC frame, shear failure, varying an axial load
Procedia PDF Downloads 22015212 Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange
Authors: Mojtaba Rezaei, Elham Heydari
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This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.Keywords: accounting information, market risk, systematic risk, stock return, efficient market hypothesis, EMH, Tehran stock exchange, TSE
Procedia PDF Downloads 13515211 Structural Behavior of Incomplete Box Girder Bridges Subjected to Unpredicted Loads
Authors: E. H. N. Gashti, J. Razzaghi, K. Kujala
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In general, codes and regulations consider seismic loads only for completed structures of the bridges while, evaluation of incomplete structure of bridges, especially those constructed by free cantilever method, under these loads is also of great importance. Hence, this research tried to study the behavior of incomplete structure of common bridge type (box girder bridge), in construction phase under vertical seismic loads. Subsequently, the paper provided suitable guidelines and solutions to withstand this destructive phenomena. Research results proved that use of preventive methods can significantly reduce the stresses resulted from vertical seismic loads in box cross sections to an acceptable range recommended by design codes.Keywords: box girder bridges, prestress loads, free cantilever method, seismic loads, construction phase
Procedia PDF Downloads 34515210 Possible Risks for Online Orders in the Furniture Industry - Customer and Entrepreneur Perspective
Authors: Justyna Żywiołek, Marek Matulewski
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Data, is information processed by enterprises for primary and secondary purposes as processes. Thanks to processing, the sales process takes place; in the case of the surveyed companies, sales take place online. However, this indirect form of contact with the customer causes many problems for both customers and furniture manufacturers. The article presents solutions that would solve problems related to the analysis of data and information in the order fulfillment process sent to post-warranty service. The article also presents an analysis of threats to the security of this information, both for customers and the enterprise.Keywords: ordering furniture online, information security, furniture industry, enterprise security, risk analysis
Procedia PDF Downloads 4915209 Fabric Drapemeter Development towards the Analysis of Its Behavior in 3-D Design
Authors: Aida Sheeta, M. Nashat Fors, Sherwet El Gholmy, Marwa Issa
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Globalization has raised the customer preferences not only towards the high-quality garments but also the right fitting, comfort and aesthetic apparels. This only can be accomplished by the good interaction between fabric mechanical and physical properties as well as the required style. Consequently, this paper provides an integrated review of the fabric drape terminology because it is considered as an essential feature in which the fabric can form folds with the help of the gravity. Moreover, an instrument has been fabricated in order to analyze the static and dynamic drape behaviors using different fabric types. In addition, the obtained results find out the parameters affecting the drape coefficient using digital image processing for various kind of commercial fabrics. This was found to be an essential first step in order to analyze the behavior of this fabric when it is fabricated in a certain 3-D garment design.Keywords: cloth fitting, fabric drape nodes, garment silhouette, image processing
Procedia PDF Downloads 18815208 Library Anxiety among Library and Information Science Students at Khushal Khan Khattak University Karak, Pakistan: A Bostick Approach
Authors: Saeed Ullah Jan, Shafaq, Sumbul
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Anxiety is one of the most common emotions and is a normal reaction to danger or a threat. It is a normal reaction to stress and can be beneficial in some situations. It can alert us to dangers and help us prepare and pay attention. The prime aim of this study was to examine the level of anxiety of Library and Information Science students at the Department of Library and Information Science, Khushal Khan Khattak University Karak. A survey method was used for the completion of this study. The response of male respondents was better than female LIS students at the Department of Library and Information Science, Khushal Khan Khattak University Karak. The librarians should have to focus on the information needs of the university students. Special training needs to be arranged for female students to improve their library usage and readership rate.Keywords: library-anxiety, library anxiety-students, library anxiety -students-Pakistan, stress
Procedia PDF Downloads 19215207 Managing Change in the Academic Libraries in the Perspective of Web 2.0
Authors: Raj Kumar, Navjyoti Dhingra
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Academic libraries are the hubs in which knowledge is a major resource and the performances of these knowledge in terms of adding and delivering value to their users depend upon their ability and effectiveness in engendering, arranging, managing, and using this knowledge. Developments in Information and Communication Technology’s (ICT), the libraries have been incorporated at the electronic edge to facilitate a rapid transfer of information on a global scale. Web2.0 refers to the development of online services that encourage collaboration, communication and information sharing. Web 2.0 reflects changes in how one can use the web rather than describing any technical or structural change. Libraries provide manifold channels of Information access to its e-users. The rapid expansion of tools, formats, services and technologies has presented many options to unfold Library Collection. Academic libraries must develop ways and means to meet their user’s expectations and remain viable. Web 2.0 tools are the first step on that journey. Web 2.0 has been widely used by the libraries to promote functional services like access to catalogue or for external activities like information or photographs of library events, enhancement of usage of library resources and bringing users closer to the library. The purpose of this paper is to provide a reconnaissance of Web 2.0 tools for enhancing library services in India. The study shows that a lot of user-friendly tools can be adopted by information professionals to effectively cater to information needs of its users. The authors have suggested a roadmap towards a revitalized future for providing various information opportunities to techno-savvy users.Keywords: academic libraries, change management, social media, Web 2.0
Procedia PDF Downloads 21115206 A Study of Different Factors Influencing Youngsters’ Mobile Device Buying Behaviors in Malaysia
Authors: Z. S. Yip, T. K. Tan, C. C. Geh, T. T. Ting
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The mobile phone is an indispensable device in today’s daily living. The arising new brands in the market with different specification are targeting at the different population. The most promising market would be the younger generation who are IT savvy. Therefore, it is beneficial to find out their factors of consideration in purchasing a mobile phone. A survey is carried out in Malaysia to discover the current youngster’s mobile phone buying behavior. This study has found that the most influencing factor of consideration is Price, followed by Feature, and Battery Lifespan. Gender and Income have no relationship with certain factors of consideration. It is important to discover the factors of consideration in order to provide industry insight into the current trend of smartphone in Malaysia.Keywords: buying behavior, smart phone, mobile brand, mobile operating system, specification, battery lifespan
Procedia PDF Downloads 35615205 Artificial Intelligence in Enterprise Information Systems: A Review
Authors: Danah S. Alabdulmohsin
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Due to the fast growth of organizational data as well as the emergence of new technologies such as artificial intelligence (AI), organizations tend to utilize these new technologies in their enterprise information systems (EIS) either to overcome the issues they struggle with or to enhance their functions. The aim of this paper is to review the potential role of AI technologies in EIS, namely: enterprise resource planning systems (ERP), customer relation management systems (CRM), supply chain management systems (SCM), knowledge systems (KM), and human resources management systems (HRM). The paper provided the definitions of these systems as well as the definitions of AI technologies that have been used in EIS. In addition, the paper discussed the challenges that organizations might face while integrating AI with their information systems and explained why some organizations fail in achieving successful implementations of the integration.Keywords: artificial intelligence, AI, enterprise information system, EIS, integration
Procedia PDF Downloads 9715204 How Leader's Language Framing Affects Employees’ Perceptions and Moral Judgment in Organizations
Authors: Cindy Carvalho
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Leaders play a crucial role in shaping employee behavior through their communication. Language is a powerful tool used by leaders to influence perceptions, frame actions, and shape organizational culture. While euphemisms and metaphors are widely used, their impact on unethical behaviors in organizational settings remains underexplored. This study investigates how euphemistic and aggressive (military) language in leaders’ speeches can influence employees’ perceptions and encourage unethical behaviors. Two studies were conducted using a between-subjects design where 200 participants for the first study and 280 participants for the second study, recruited through Prolific, were exposed to either a euphemistic or aggressive (military) version of a hypothetical CEO’s speech. They evaluated their perception of the CEO and the company’s attractiveness. In the second part, participants were presented with three vignettes describing each different daily business situation tainted with ethical issues and they were asked how likely they would engage in such behavior. The type of speech impacted the perceptions of the CEO, with the military version leading to participants judging the CEO as less trustworthy, fair, and moral. However, no significant difference in moral judgment or organizational perception was observed. Interestingly, younger participants and female participants rated the CEO more negatively compared to older and male counterparts. The findings suggest that language framing influences perceptions of leadership but may have a limited immediate impact on ethical decision-making. The study's limitations include hypothetical context, isolated focus on language, and lack of incentives. Incentives push participants to consider their responses carefully and align them with perceived norms, reducing biases like social desirability. Future research should examine real-world settings and consider factors such as age, gender, and experience to understand unethical behavior in organizations better.Keywords: leadership communication, language framing, ethical behavior, euphemism
Procedia PDF Downloads 1315203 From News Breakers to News Followers: The Influence of Facebook on the Coverage of the January 2010 Crisis in Jos
Authors: T. Obateru, Samuel Olaniran
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In an era when the new media is affording easy access to packaging and dissemination of information, the social media have become a popular avenue for sharing information for good or ill. It is evident that the traditional role of journalists as ‘news breakers’ is fast being eroded. People now share information on happenings via the social media like Facebook, Twitter and the rest, such that journalists themselves now get leads on happenings from such sources. Beyond the access to information provided by the new media is the erosion of the gatekeeping role of journalists who by their training and calling, are supposed to handle information with responsibility. Thus, sensitive information that journalists would normally filter is randomly shared by social media activists. This was the experience of journalists in Jos, Plateau State in January 2010 when another of the recurring ethnoreligious crisis that engulfed the state resulted in another widespread killing, vandalism, looting, and displacements. Considered as one of the high points of crises in the state, journalists who had the duty of covering the crisis also relied on some of these sources to get their bearing on the violence. This paper examined the role of Facebook in the work of journalists who covered the 2010 crisis. Taking the gatekeeping perspective, it interrogated the extent to which Facebook impacted their professional duty positively or negatively vis-à-vis the peace journalism model. It employed survey to elicit information from 50 journalists who covered the crisis using questionnaire as instrument. The paper revealed that the dissemination of hate information via mobile phones and social media, especially Facebook, aggravated the crisis situation. Journalists became news followers rather than news breakers because a lot of them were put on their toes by information (many of which were inaccurate or false) circulated on Facebook. It recommended that journalists must remain true to their calling by upholding their ‘gatekeeping’ role of disseminating only accurate and responsible information if they would remain the main source of credible information on which their audience rely.Keywords: crisis, ethnoreligious, Facebook, journalists
Procedia PDF Downloads 29415202 Reverse Engineering of a Secondary Structure of a Helicopter: A Study Case
Authors: Jose Daniel Giraldo Arias, Camilo Rojas Gomez, David Villegas Delgado, Gullermo Idarraga Alarcon, Juan Meza Meza
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The reverse engineering processes are widely used in the industry with the main goal to determine the materials and the manufacture used to produce a component. There are a lot of characterization techniques and computational tools that are used in order to get this information. A study case of a reverse engineering applied to a secondary sandwich- hybrid type structure used in a helicopter is presented. The methodology used consists of five main steps, which can be applied to any other similar component: Collect information about the service conditions of the part, disassembly and dimensional characterization, functional characterization, material properties characterization and manufacturing processes characterization, allowing to obtain all the supports of the traceability of the materials and processes of the aeronautical products that ensure their airworthiness. A detailed explanation of each step is covered. Criticality and comprehend the functionalities of each part, information of the state of the art and information obtained from interviews with the technical groups of the helicopter’s operators were analyzed,3D optical scanning technique, standard and advanced materials characterization techniques and finite element simulation allow to obtain all the characteristics of the materials used in the manufacture of the component. It was found that most of the materials are quite common in the aeronautical industry, including Kevlar, carbon, and glass fibers, aluminum honeycomb core, epoxy resin and epoxy adhesive. The stacking sequence and volumetric fiber fraction are a critical issue for the mechanical behavior; a digestion acid method was used for this purpose. This also helps in the determination of the manufacture technique which for this case was Vacuum Bagging. Samples of the material were manufactured and submitted to mechanical and environmental tests. These results were compared with those obtained during reverse engineering, which allows concluding that the materials and manufacture were correctly determined. Tooling for the manufacture was designed and manufactured according to the geometry and manufacture process requisites. The part was manufactured and the mechanical, and environmental tests required were also performed. Finally, a geometric characterization and non-destructive techniques allow verifying the quality of the part.Keywords: reverse engineering, sandwich-structured composite parts, helicopter, mechanical properties, prototype
Procedia PDF Downloads 41915201 Examining Three Psychosocial Factors of Tax Compliance in Self-Employed Individuals using the Mindspace Framework - Evidence from Australia and Pakistan
Authors: Amna Tariq Shah
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Amid the pandemic, the contemporary landscape has experienced accelerated growth in small business activities and an expanding digital marketplace, further exacerbating the issue of non-compliance among self-employed individuals through aggressive tax planning and evasion. This research seeks to address these challenges by developing strategic tax policies that promote voluntary compliance and improve taxpayer facilitation. The study employs the innovative MINDSPACE framework to examine three psychosocial factors—tax communication, tax literacy, and shaming—to optimize policy responses, address administrative shortcomings, and ensure adequate revenue collection for public goods and services. Preliminary findings suggest that incomprehensible communication from tax authorities drives individuals to seek alternative, potentially biased sources of tax information, thereby exacerbating non-compliance. Furthermore, the study reveals low tax literacy among Australian and Pakistani respondents, with many struggling to navigate complex tax processes and comprehend tax laws. Consequently, policy recommendations include simplifying tax return filing and enhancing pre-populated tax returns. In terms of shaming, the research indicates that Australians, being an individualistic society, may not respond well to shaming techniques due to privacy concerns. In contrast, Pakistanis, as a collectivistic society, may be more receptive to naming and shaming approaches. The study employs a mixed-method approach, utilizing interviews and surveys to analyze the issue in both jurisdictions. The use of mixed methods allows for a more comprehensive understanding of tax compliance behavior, combining the depth of qualitative insights with the generalizability of quantitative data, ultimately leading to more robust and well-informed policy recommendations. By examining evidence from opposite jurisdictions, namely a developed country (Australia) and a developing country (Pakistan), the study's applicability is enhanced, providing perspectives from two disparate contexts that offer insights from opposite ends of the economic, cultural, and social spectra. The non-comparative case study methodology offers valuable insights into human behavior, which can be applied to other jurisdictions as well. The application of the MINDSPACE framework in this research is particularly significant, as it introduces a novel approach to tax compliance behavior analysis. By integrating insights from behavioral economics, the framework enables a comprehensive understanding of the psychological and social factors influencing taxpayer decision-making, facilitating the development of targeted and effective policy interventions. This research carries substantial importance as it addresses critical challenges in tax compliance and administration, with far-reaching implications for revenue collection and the provision of public goods and services. By investigating the psychosocial factors that influence taxpayer behavior and utilizing the MINDSPACE framework, the study contributes invaluable insights to the field of tax policy. These insights can inform policymakers and tax administrators in developing more effective tax policies that enhance taxpayer facilitation, address administrative obstacles, promote a more equitable and efficient tax system, and foster voluntary compliance, ultimately strengthening the financial foundation of governments and communities.Keywords: individual tax compliance behavior, psychosocial factors, tax non-compliance, tax policy
Procedia PDF Downloads 7715200 Dynamic Behavior of Brain Tissue under Transient Loading
Authors: Y. J. Zhou, G. Lu
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In this paper, an analytical study is made for the dynamic behavior of human brain tissue under transient loading. In this analytical model the Mooney-Rivlin constitutive law is coupled with visco-elastic constitutive equations to take into account both the nonlinear and time-dependent mechanical behavior of brain tissue. Five ordinary differential equations representing the relationships of five main parameters (radial stress, circumferential stress, radial strain, circumferential strain, and particle velocity) are obtained by using the characteristic method to transform five partial differential equations (two continuity equations, one motion equation, and two constitutive equations). Analytical expressions of the attenuation properties for spherical wave in brain tissue are analytically derived. Numerical results are obtained based on the five ordinary differential equations. The mechanical responses (particle velocity and stress) of brain are compared at different radii including 5, 6, 10, 15 and 25 mm under four different input conditions. The results illustrate that loading curves types of the particle velocity significantly influences the stress in brain tissue. The understanding of the influence by the input loading cures can be used to reduce the potentially injury to brain under head impact by designing protective structures to control the loading curves types.Keywords: analytical method, mechanical responses, spherical wave propagation, traumatic brain injury
Procedia PDF Downloads 27015199 Studying the Effects of Conditional Conservatism and Lack of Information Asymmetry on the Cost of Capital of the Accepted Companies in Tehran Stock Exchange
Authors: Fayaz Moosavi, Saeid Moradyfard
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One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange
Procedia PDF Downloads 26515198 Enhancement of Tribological Behavior for Diesel Engine Piston of Solid Skirt by an Optimal Choice of Interface Material
Authors: M. Amara, M. Tahar Abbes, A. Dokkiche, M. Benbrike
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Shear stresses generate frictional forces thus lead to the reduction of engine performance due to the power losses. This friction can also cause damage to the piston material. Thus, the choice of an optimal material for the piston is necessary to improve the elastohydrodynamical contacts of the piston. In this study, to achieve this objective, an elastohydrodynamical lubrication model that satisfies the best tribological behavior of the piston with the optimum choice of material is developed. Several aluminum alloys composed of different components are studied in this simulation. An application is made on the piston 60 x 120 mm Diesel engine type F8L413 currently mounted on Deutz trucks TB230 by using different aluminum alloys where alloys based on aluminum-silicon have better tribological performance.Keywords: EHD lubricated contacts, friction, properties of materials, tribological performance
Procedia PDF Downloads 27215197 Mechanical Characterization of Porcine Skin with the Finite Element Method Based Inverse Optimization Approach
Authors: Djamel Remache, Serge Dos Santos, Michael Cliez, Michel Gratton, Patrick Chabrand, Jean-Marie Rossi, Jean-Louis Milan
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Skin tissue is an inhomogeneous and anisotropic material. Uniaxial tensile testing is one of the primary testing techniques for the mechanical characterization of skin at large scales. In order to predict the mechanical behavior of materials, the direct or inverse analytical approaches are often used. However, in case of an inhomogeneous and anisotropic material as skin tissue, analytical approaches are not able to provide solutions. The numerical simulation is thus necessary. In this work, the uniaxial tensile test and the FEM (finite element method) based inverse method were used to identify the anisotropic mechanical properties of porcine skin tissue. The uniaxial tensile experiments were performed using Instron 8800 tensile machine®. The uniaxial tensile test was simulated with FEM, and then the inverse optimization approach (or the inverse calibration) was used for the identification of mechanical properties of the samples. Experimentally results were compared to finite element solutions. The results showed that the finite element model predictions of the mechanical behavior of the tested skin samples were well correlated with experimental results.Keywords: mechanical skin tissue behavior, uniaxial tensile test, finite element analysis, inverse optimization approach
Procedia PDF Downloads 40915196 Modeling of Bioelectric Activity of Nerve Cells Using Bond Graph Method
Authors: M. Ghasemi, F. Eskandari, B. Hamzehei, A. R. Arshi
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Bioelectric activity of nervous cells might be changed causing by various factors. This alteration can lead to unforeseen circumstances in other organs of the body. Therefore, the purpose of this study was to model a single neuron and its behavior under an initial stimulation. This study was developed based on cable theory by means of the Bond Graph method. The numerical values of the parameters were derived from empirical studies of cellular electrophysiology experiments. Initial excitation was applied through square current functions, and the resulted action potential was estimated along the neuron. The results revealed that the model was developed in this research adapted with the results of experimental studies and demonstrated the electrical behavior of nervous cells properly.Keywords: bond graph, stimulation, nervous cells, modeling
Procedia PDF Downloads 43015195 Numerical Simulation and Experimental Validation of the Hydraulic L-Shaped Check Ball Behavior
Authors: Shinji Kajiwara
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The spring-driven ball-type check valve is one of the most important components of hydraulic systems: it controls the position of the ball and prevents backward flow. To simplify the structure, the spring must be eliminated, and to accomplish this, the flow pattern and the behavior of the check ball in L-shaped pipe must be determined. In this paper, we present a full-scale model of a check ball made of acrylic resin, and we determine the relationship between the initial position of the ball, the position and diameter of the inflow port. The check flow rate increases in a standard center inflow model, and it is possible to greatly decrease the check-flow rate by shifting the inflow from the center.Keywords: hydraulics, pipe flow, numerical simulation, flow visualization, check ball, L-shaped pipe
Procedia PDF Downloads 30115194 Behavior of Laterally Loaded Multi-Helix Helical Piles Under Vertical Loading in Cohesive and Cohesionless Soils
Authors: Mona Fawzy Aldaghma
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Helical piles are gaining popularity as a viable deep foundation alternative due to their quick installation and multipurpose use in compression and tension. These piles are commonly used as foundations for constructions such as solar panels, wind turbines and offshore platforms. These structures typically transfer various combinations of loads to their helical-pile foundations, including axial and lateral loads. Further research is needed to determine the effects of loading patterns that may act on helical piles as compounds of axial compression and lateral stresses. Multi helical piles are used to increase the efficiency of these piles. In this study, it investigate the behavior of laterally loaded helical piles with multiple helices when subjected to vertical loading conditions in both cohesive and cohesionless soils. Two models of intermediate shaft rigidity are studied with either two or three helices. Additionally, the vertical loading conditions were altered between successive and simultaneous loading. The cohesionless soil is sand with medium density and the cohesive soil is clay with medium cohesion. The study will carried out with numerical analysis using PLAXIS 3D and will be verified by an experimental tests. The numerical simulations reveal that helical piles exhibit different behavior in cohesive soil compared to cohesionless soil.Keywords: helical piles, multi-helix, numerical modeling, PLAXIS 3D, cohesive soil, cohesionless soil, experimental
Procedia PDF Downloads 3915193 Experimental and Computational Analysis of Glass Fiber Reinforced Plastic Beams with Piezoelectric Fibers
Authors: Selin Kunc, Srinivas Koushik Gundimeda, John A. Gallagher, Roselita Fragoudakis
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This study investigates the behavior of Glass Fiber Reinforced Plastic (GFRP) laminated beams additionally reinforced with piezoelectric fibers. The electromechanical behavior of piezoelectric materials coupled with high strength/low weight GFRP laminated beams can have significant application in a wide range of industries. Energy scavenging through mechanical vibrations is the focus of this study, and possible applications can be seen in the automotive industry. This study examines the behavior of such composite laminates using Classical Lamination Theory (CLT) under three-point bending conditions. Fiber orientation is optimized for the desired stiffness and deflection that yield maximum energy output. Finite element models using ABAQUS/CAE are verified through experimental testing. The optimum stacking sequences examined are [0o]s, [ 0/45o]s, and [45/-45o]s. Results show the superiority of the stacking sequence [0/45o]s, providing higher strength at a lower weight, and maximum energy output. Furthermore, laminated GFRP beams additionally reinforced with piezoelectric fibers can be used under bending to not only replace metallic component while providing similar strength at a lower weight but also provide an energy output.Keywords: classical lamination theory (CLT), energy scavenging, glass fiber reinforced plastics (GFRP), piezoelectric fibers
Procedia PDF Downloads 30715192 Influence of Annealing on the Mechanical αc-Relaxation of Isotactic-Polypropylene: A Study from the Intermediate Phase Perspective
Authors: Baobao Chang, Konrad Schneider, Vogel Roland, Gert Heinrich
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In this work, the influence of annealing on the mechanical αc-relaxation behavior of isotactic polypropylene (iPP) was investigated. The results suggest that the mechanical αc-relaxation behavior depends strongly on the confinement force on the polymer chains in the intermediate phase and the thickness of the intermediate phase. After quenching at 10°C, abundant crystallites with a wide size distribution are formed. The polymer chains in the intermediate phase are constrained by the crystallites, giving rise to one broad αc-relaxation peak. With an annealing temperature between 60°C~105°C, imperfect lamellae melting releases part of the constraint force, which reduces the conformational ordering of the polymer chains neighboring the amorphous phase. Consequently, two separate αc-relaxation peaks could be observed which are labeled as αc1-relaxation and αc2-relaxation. αc1-relaxation and αc2-relaxation describe the relaxation behavior of polymer chains in the region close to the amorphous phase and the crystalline phase, respectively. Both relaxation peaks shift to a higher temperature as annealing temperature increases. With an annealing temperature higher than 105°C, the new crystalline phase is formed in the intermediate phase, which enhances the constraint force on the polymer chains. αc1-relaxation peak is broadened obviously and its position shifts to a higher temperature as annealing temperature increases. Moreover, αc2-relaxation is undetectable because that the polymer chains in the region between the initial crystalline phase and the newly formed crystalline phase are strongly confined.Keywords: annealing, αc-relaxation, isotactic-polypropylene, intermediate phase
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