Search results for: financial methods
16366 High-Efficiency Comparator for Low-Power Application
Authors: M. Yousefi, N. Nasirzadeh
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In this paper, dynamic comparator structure employing two methods for power consumption reduction with applications in low-power high-speed analog-to-digital converters have been presented. The proposed comparator has low consumption thanks to power reduction methods. They have the ability for offset adjustment. The comparator consumes 14.3 μW at 100 MHz which is equal to 11.8 fJ. The comparator has been designed and simulated in 180 nm CMOS. Layouts occupy 210 μm2.Keywords: efficiency, comparator, power, low
Procedia PDF Downloads 35816365 Analysis of Unconditional Conservatism and Earnings Quality before and after the IFRS Adoption
Authors: Monica Santi, Evita Puspitasari
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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism
Procedia PDF Downloads 26016364 Coordinated Voltage Control in a Radial Distribution System
Authors: Shivarudraswamy, Anubhav Shrivastava, Lakshya Bhat
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Distributed generation has indeed become a major area of interest in recent years. Distributed Generation can address large number of loads in a power line and hence has better efficiency over the conventional methods. However there are certain drawbacks associated with it, increase in voltage being the major one. This paper addresses the voltage control at the buses for an IEEE 30 bus system by regulating reactive power. For carrying out the analysis, the suitable location for placing distributed generators (DG) is identified through load flow analysis and seeing where the voltage profile is dipping. MATLAB programming is used to regulate the voltage at all buses within +/-5% of the base value even after the introduction of DG’s. Three methods for regulation of voltage are discussed. A sensitivity based analysis is later carried out to determine the priority among the various methods listed in the paper.Keywords: distributed generators, distributed system, reactive power, voltage control
Procedia PDF Downloads 50016363 Effects of the Social Work Field Practicum on the Wellbeing of Non-Traditional and Underserved Students: A Mixed-Methods Study
Authors: Dana S. Smith, Angela Goins, Shahnaz Savani
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Using a mixed-methods approach, this study explored costs to student wellbeing generated by the social work field practicum requirement. The project was conducted by faculty at a medium-sized university in the United States. Social work educators and field practicum instructors participated in interviews. Students and former students completed surveys on the topic. The data analysis revealed emotional burdens as well as threats to student wellbeing in association with the fieldwork required for those in pursuit of a social work degree. The study includes recommendations for anti-oppressive approaches for academic programs and implications for further research.Keywords: emotional wellbeing, field practicum, mixed-methods, social justice
Procedia PDF Downloads 10116362 Effects of the Social Work Field Practicum on the Wellbeing of Non-traditional and Underserved Students: A Mixed-Methods Study
Authors: Dana S. Smith, Angela Goins, Shahnaz Savani
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Using a mixed-methods approach, this study explored costs to student wellbeing generated by the social work field practicum requirement. The project was conducted by faculty at a medium sized university in the United States. Social work educators and field practicum instructors participated in interviews. Students and former students completed surveys on the topic. The data analysis revealed emotional burdens as well as threats to student wellbeing in association with the fieldwork required for those in pursuit of a social work degree. The study includes recommendations of anti-oppressive approaches for academic programs and implications for further research.Keywords: emotional wellbeing, field practicum, mixed-methods, social justice
Procedia PDF Downloads 9116361 Investigating the Environmental Impact of Additive Manufacturing Compared to Conventional Manufacturing through Life Cycle Assessment
Authors: Gustavo Menezes De Souza Melo, Arnaud Heitz, Johannes Henrich Schleifenbaum
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Additive manufacturing is a growing market that is taking over in many industries as it offers numerous advantages like new design possibilities, weight-saving solutions, ease of manufacture, and simplification of assemblies. These are all unquestionable technical or financial assets. As to the environmental aspect, additive manufacturing is often discussed whether it is the best solution to decarbonize our industries or if conventional manufacturing remains cleaner. This work presents a life cycle assessment (LCA) comparison based on the technological case of a motorbike swing-arm. We compare the original equipment manufacturer part made with conventional manufacturing (CM) methods to an additive manufacturing (AM) version printed using the laser powder bed fusion process. The AM version has been modified and optimized to achieve better dynamic performance without any regard to weight saving. Lightweight not being a priority in the creation of the 3D printed part brings us a unique perspective in this study. To achieve the LCA, we are using the open-source life cycle, and sustainability software OpenLCA combined with the ReCiPe 2016 at midpoint and endpoint level method. This allows the calculation and the presentation of the results through indicators such as global warming, water use, resource scarcity, etc. The results are then showing the relative impact of the AM version compared to the CM one and give us a key to understand and answer questions about the environmental sustainability of additive manufacturing.Keywords: additive manufacturing, environmental impact, life cycle assessment, laser powder bed fusion
Procedia PDF Downloads 26316360 Factors Influencing the Integration of Comprehensive Sexuality Education into Educational Systems in Low- And Middle-Income Countries: A Systematic Review
Authors: Malizgani Paul Chavula
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Background: Comprehensive sexuality education (CSE) plays a critical role in promoting youth and adolescents’ sexual and reproductive health and well-being. However, little is known about the enablers and barriers affecting the integration of CSE into educational programmes. The aim of this review is to explore positive and negative factors influencing the integration of CSE into national curricula and educational systems in low- and middle-income countries. Methods: We conducted a systematic literature review (January 2010 to August 2022). The results accord with the Preferred Reporting Items for Systematic Reviews and Meta-analysis standards for systematic reviews. Data were retrieved from the PubMed, Cochrane, Google Scholar, and Web of Hinari databases. The search yielded 431 publications, of which 23 met the inclusion criteria for full-text screening. The review is guided by an established conceptual framework that incorporates the integration of health innovations into health systems. Data were analyzed using a thematic synthesis approach. Results: The magnitude of the problem is evidenced by sexual and reproductive health challenges such as high teenage pregnancies, early marriages, and sexually transmitted infections. Awareness of these challenges can facilitate the development of interventions and the implementation and integration of CSE. Reported aspects of the interventions include core CSE content, delivery methods, training materials and resources, and various teacher-training factors. Reasons for adoption include perceived benefits of CSE, experiences and characteristics of both teachers and learners, and religious, social, and cultural factors. Broad system characteristics include strengthening links between schools and health facilities, school and community-based collaboration, coordination of CSE implementation, and the monitoring and evaluation of CSE. Ultimately, the availability of resources, national policies and laws, international agendas, and political commitment will impact upon the extent and level of integration. Conclusion: Social, economic, cultural, political, legal, and financial contextual factors influence the implementation and integration of CSE into national curricula and educational systems. Stakeholder collaboration and involvement in the design and appropriateness of interventions is critical.Keywords: comprehensive sexuality education, factors, integration, sexual reproductive health rights
Procedia PDF Downloads 7516359 The Impact of Financial Risk on Banks’ Financial Performance: A Comparative Study of Islamic Banks and Conventional Banks in Pakistan
Authors: Mohammad Yousaf Safi Mohibullah Afghan
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The study made on Islamic and conventional banks scrutinizes the risks interconnected with credit and liquidity on the productivity performance of Islamic and conventional banks that operate in Pakistan. Among the banks, only 4 Islamic and 18 conventional banks have been selected to enrich the result of our study on Islamic banks performance in connection to conventional banks. The selection of the banks to the panel is based on collecting quarterly unbalanced data ranges from the first quarter of 2007 to the last quarter of 2017. The data are collected from the Bank’s web sites and State Bank of Pakistan. The data collection is carried out based on Delta-method test. The mentioned test is used to find out the empirical results. In the study, while collecting data on the banks, the return on assets and return on equity have been major factors that are used assignificant proxies in determining the profitability of the banks. Moreover, another major proxy is used in measuring credit and liquidity risks, the loan loss provision to total loan and the ratio of liquid assets to total liability. Meanwhile, with consideration to the previous literature, some other variables such as bank size, bank capital, bank branches, and bank employees have been used to tentatively control the impact of those factors whose direct and indirect effects on profitability is understood. In conclusion, the study emphasizes that credit risk affects return on asset and return on equity positively, and there is no significant difference in term of credit risk between Islamic and conventional banks. Similarly, the liquidity risk has a significant impact on the bank’s profitability, though the marginal effect of liquidity risk is higher for Islamic banks than conventional banks.Keywords: islamic & conventional banks, performance return on equity, return on assets, pakistan banking sectors, profitibility
Procedia PDF Downloads 16416358 Make Up Flash: Web Application for the Improvement of Physical Appearance in Images Based on Recognition Methods
Authors: Stefania Arguelles Reyes, Octavio José Salcedo Parra, Alberto Acosta López
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This paper presents a web application for the improvement of images through recognition. The web application is based on the analysis of picture-based recognition methods that allow an improvement on the physical appearance of people posting in social networks. The basis relies on the study of tools that can correct or improve some features of the face, with the help of a wide collection of user images taken as reference to build a facial profile. Automatic facial profiling can be achieved with a deeper study of the Object Detection Library. It was possible to improve the initial images with the help of MATLAB and its filtering functions. The user can have a direct interaction with the program and manually adjust his preferences.Keywords: Matlab, make up, recognition methods, web application
Procedia PDF Downloads 14516357 Deregulation of Turkish State Railways Based on Public-Private Partnership Approaches
Authors: S. Shakibaei, P. Alpkokin
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The railway network is one of the major components of a transportation system in a country which may be an indicator of the country’s level of economic improvement. Since 2000s on, revival of national railways and development of High Speed Rail (HSR) lines are one of the most remarkable policies of Turkish government in railway sector. Within this trend, the railway age is to be revived and coming decades will be a golden opportunity. Indubitably, major infrastructures such as road and railway networks require sizeable investment capital, precise maintenance and reparation. Traditionally, governments are held responsible for funding, operating and maintaining these infrastructures. However, lack or shortage of financial resources, risk responsibilities (particularly cost and time overrun), and in some cases inefficacy in constructional, operational and management phases persuade governments to find alternative options. Financial power, efficient experiences and background of private sector are the factors convincing the governments to make a collaboration with private parties to develop infrastructures. Public-Private Partnerships (PPP or 3P or P3) and related regulatory issues are born considering these collaborations. In Turkey, PPP approaches have attracted attention particularly during last decade and these types of investments have been accelerated by government to overcome budget limitations and cope with inefficacy of public sector in improving transportation network and its operation. This study mainly tends to present a comprehensive overview of PPP concept, evaluate the regulatory procedure in Europe and propose a general framework for Turkish State Railways (TCDD) as an outlook on privatization, liberalization and deregulation of railway network.Keywords: deregulation, high-speed railway, liberalization, privatization, public-private partnership
Procedia PDF Downloads 17116356 An Econometric Analysis of the Flat Tax Revolution
Authors: Wayne Tarrant, Ethan Petersen
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The concept of a flat tax goes back to at least the Biblical tithe. A progressive income tax was first vociferously espoused in a small, but famous, pamphlet in 1848 (although England had an emergency progressive tax for war costs prior to this). Within a few years many countries had adopted the progressive structure. The flat tax was only reinstated in some small countries and British protectorates until Mart Laar was elected Prime Minister of Estonia in 1992. Since Estonia’s adoption of the flat tax in 1993, many other formerly Communist countries have likewise abandoned progressive income taxes. Economists had expectations of what would happen when a flat tax was enacted, but very little work has been done on actually measuring the effect. With a testbed of 21 countries in this region that currently have a flat tax, much comparison is possible. Several countries have retained progressive taxes, giving an opportunity for contrast. There are also the cases of Czech Republic and Slovakia, which have adopted and later abandoned the flat tax. Further, with over 20 years’ worth of economic history in some flat tax countries, we can begin to do some serious longitudinal study. In this paper we consider many economic variables to determine if there are statistically significant differences from before to after the adoption of a flat tax. We consider unemployment rates, tax receipts, GDP growth, Gini coefficients, and market data where the data are available. Comparisons are made through the use of event studies and time series methods. The results are mixed, but we draw statistically significant conclusions about some effects. We also look at the different implementations of the flat tax. In some countries there are equal income and corporate tax rates. In others the income tax has a lower rate, while in others the reverse is true. Each of these sends a clear message to individuals and corporations. The policy makers surely have a desired effect in mind. We group countries with similar policies, try to determine if the intended effect actually occurred, and then report the results. This is a work in progress, and we welcome the suggestion of variables to consider. Further, some of the data from before the fall of the Iron Curtain are suspect. Since there are new ruling regimes in these countries, the methods of computing different statistical measures has changed. Although we first look at the raw data as reported, we also attempt to account for these changes. We show which data seem to be fictional and suggest ways to infer the needed statistics from other data. These results are reported beside those on the reported data. Since there is debate about taxation structure, this paper can help inform policymakers of change the flat tax has caused in other countries. The work shows some strengths and weaknesses of a flat tax structure. Moreover, it provides beginnings of a scientific analysis of the flat tax in practice rather than having discussion based solely upon theory and conjecture.Keywords: flat tax, financial markets, GDP, unemployment rate, Gini coefficient
Procedia PDF Downloads 33916355 The Non-Linear Analysis of Brain Response to Visual Stimuli
Authors: H. Namazi, H. T. N. Kuan
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Brain activity can be measured by acquiring and analyzing EEG signals from an individual. In fact, the human brain response to external and internal stimuli is mapped in his EEG signals. During years some methods such as Fourier transform, wavelet transform, empirical mode decomposition, etc. have been used to analyze the EEG signals in order to find the effect of stimuli, especially external stimuli. But each of these methods has some weak points in analysis of EEG signals. For instance, Fourier transform and wavelet transform methods are linear signal analysis methods which are not good to be used for analysis of EEG signals as nonlinear signals. In this research we analyze the brain response to visual stimuli by extracting information in the form of various measures from EEG signals using a software developed by our research group. The used measures are Jeffrey’s measure, Fractal dimension and Hurst exponent. The results of these analyses are useful not only for fundamental understanding of brain response to visual stimuli but provide us with very good recommendations for clinical purposes.Keywords: visual stimuli, brain response, EEG signal, fractal dimension, hurst exponent, Jeffrey’s measure
Procedia PDF Downloads 56116354 Assessment of Treatment Methods to Remove Hazardous Dyes from Synthetic Wastewater
Authors: Abhiram Siva Prasad Pamula
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Access to clean drinking water becomes scarce due to the increase in extreme weather events because of the rise in the average global temperatures and climate change. By 2030, approximately 47% of the world’s population will face water shortages due to uncertainty in seasonal rainfall. Over 10000 varieties of synthetic dyes are commercially available in the market and used by textile and paper industries, negatively impacting human health when ingested. Besides humans, textile dyes have a negative impact on aquatic ecosystems by increasing biological oxygen demand and chemical oxygen demand. This study assesses different treatment methods that remove dyes from textile wastewater while focusing on energy, economic, and engineering aspects of the treatment processes.Keywords: textile wastewater, dye removal, treatment methods, hazardous pollutants
Procedia PDF Downloads 9416353 Comparative Pre-treatment Analysis of RNA-Extraction Methods and Efficient Detection of SARS-COV-2 and PMMoV in Influents and 1ˢᵗ Sedimentation from a Wastewater Treatment Plan
Authors: Jesmin Akter, Chang Hyuk Ahn, Ilho Kim, Fumitake Nishimura, Jaiyeop Lee
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This study aimed to compare two pre-treatment and two RNA extraction methods, namely PEG, and Nano bubble, Viral RNA Soil, and Mini Kit, in terms of their efficiency in detecting SARS-CoV-2 and PMMoV in influent and 1st sedimentation samples from a wastewater treatment plant. The extracted RNA samples were quantified and evaluated for purity, yield, and integrity. The results indicated that the nanobubble PEG method provided the highest yield of RNA, while the QIAamp Viral RNA Mini Kit produced the purest RNA samples. In terms of sensitivity and specificity, all these methods were able to detect SARS-CoV-2 and PMMoV in both influent and 1st sedimentation samples. However, the nanobubble PEG method showed slightly higher sensitivity compared to the other methods. These findings suggest that the choice of RNA extraction method should depend on the downstream application and the quality of the RNA required. The study also highlights the potential of wastewater-based epidemiology as an effective and non-invasive method for monitoring the spread of infectious diseases in a community.Keywords: influent, PMMoV, SARS-CoV-2, wastewater based epidemiology
Procedia PDF Downloads 9616352 The Impacts of New Digital Technology Transformation on Singapore Healthcare Sector: Case Study of a Public Hospital in Singapore from a Management Accounting Perspective
Authors: Junqi Zou
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As one of the world’s most tech-ready countries, Singapore has initiated the Smart Nation plan to harness the full power and potential of digital technologies to transform the way people live and work, through the more efficient government and business processes, to make the economy more productive. The key evolutions of digital technology transformation in healthcare and the increasing deployment of Internet of Things (IoTs), Big Data, AI/cognitive, Robotic Process Automation (RPA), Electronic Health Record Systems (EHR), Electronic Medical Record Systems (EMR), Warehouse Management System (WMS in the most recent decade have significantly stepped up the move towards an information-driven healthcare ecosystem. The advances in information technology not only bring benefits to patients but also act as a key force in changing management accounting in healthcare sector. The aim of this study is to investigate the impacts of digital technology transformation on Singapore’s healthcare sector from a management accounting perspective. Adopting a Balanced Scorecard (BSC) analysis approach, this paper conducted an exploratory case study of a newly launched Singapore public hospital, which has been recognized as amongst the most digitally advanced healthcare facilities in Asia-Pacific region. Specifically, this study gains insights on how the new technology is changing healthcare organizations’ management accounting from four perspectives under the Balanced Scorecard approach, 1) Financial Perspective, 2) Customer (Patient) Perspective, 3) Internal Processes Perspective, and 4) Learning and Growth Perspective. Based on a thorough review of archival records from the government and public, and the interview reports with the hospital’s CIO, this study finds the improvements from all the four perspectives under the Balanced Scorecard framework as follows: 1) Learning and Growth Perspective: The Government (Ministry of Health) works with the hospital to open up multiple training pathways to health professionals that upgrade and develops new IT skills among the healthcare workforce to support the transformation of healthcare services. 2) Internal Process Perspective: The hospital achieved digital transformation through Project OneCare to integrate clinical, operational, and administrative information systems (e.g., EHR, EMR, WMS, EPIB, RTLS) that enable the seamless flow of data and the implementation of JIT system to help the hospital operate more effectively and efficiently. 3) Customer Perspective: The fully integrated EMR suite enhances the patient’s experiences by achieving the 5 Rights (Right Patient, Right Data, Right Device, Right Entry and Right Time). 4) Financial Perspective: Cost savings are achieved from improved inventory management and effective supply chain management. The use of process automation also results in a reduction of manpower costs and logistics cost. To summarize, these improvements identified under the Balanced Scorecard framework confirm the success of utilizing the integration of advanced ICT to enhance healthcare organization’s customer service, productivity efficiency, and cost savings. Moreover, the Big Data generated from this integrated EMR system can be particularly useful in aiding management control system to optimize decision making and strategic planning. To conclude, the new digital technology transformation has moved the usefulness of management accounting to both financial and non-financial dimensions with new heights in the area of healthcare management.Keywords: balanced scorecard, digital technology transformation, healthcare ecosystem, integrated information system
Procedia PDF Downloads 16116351 A Fuzzy Kernel K-Medoids Algorithm for Clustering Uncertain Data Objects
Authors: Behnam Tavakkol
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Uncertain data mining algorithms use different ways to consider uncertainty in data such as by representing a data object as a sample of points or a probability distribution. Fuzzy methods have long been used for clustering traditional (certain) data objects. They are used to produce non-crisp cluster labels. For uncertain data, however, besides some uncertain fuzzy k-medoids algorithms, not many other fuzzy clustering methods have been developed. In this work, we develop a fuzzy kernel k-medoids algorithm for clustering uncertain data objects. The developed fuzzy kernel k-medoids algorithm is superior to existing fuzzy k-medoids algorithms in clustering data sets with non-linearly separable clusters.Keywords: clustering algorithm, fuzzy methods, kernel k-medoids, uncertain data
Procedia PDF Downloads 21516350 A Comparison between Fuzzy Analytic Hierarchy Process and Fuzzy Analytic Network Process for Rationality Evaluation of Land Use Planning Locations in Vietnam
Authors: X. L. Nguyen, T. Y. Chou, F. Y. Min, F. C. Lin, T. V. Hoang, Y. M. Huang
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In Vietnam, land use planning is utilized as an efficient tool for the local government to adjust land use. However, planned locations are facing disapproval from people who live near these planned sites because of environmental problems. The selection of these locations is normally based on the subjective opinion of decision-makers and is not supported by any scientific methods. Many researchers have applied Multi-Criteria Analysis (MCA) methods in which Analytic Hierarchy Process (AHP) is the most popular techniques in combination with Fuzzy set theory for the subject of rationality assessment of land use planning locations. In this research, the Fuzzy set theory and Analytic Network Process (ANP) multi-criteria-based technique were used for the assessment process. The Fuzzy Analytic Hierarchy Process was also utilized, and the output results from two methods were compared to extract the differences. The 20 planned landfills in Hung Ha district, Thai Binh province, Vietnam was selected as a case study. The comparison results indicate that there are different between weights computed by AHP and ANP methods and the assessment outputs produced from these two methods also slight differences. After evaluation of existing planned sites, some potential locations were suggested to the local government for possibility of land use planning adjusts.Keywords: Analytic Hierarchy Process, Analytic Network Process, Fuzzy set theory, land use planning
Procedia PDF Downloads 42116349 Rating Agreement: Machine Learning for Environmental, Social, and Governance Disclosure
Authors: Nico Rosamilia
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The study evaluates the importance of non-financial disclosure practices for regulators, investors, businesses, and markets. It aims to create a sector-specific set of indicators for environmental, social, and governance (ESG) performances alternative to the ratings of the agencies. The existing literature extensively studies the implementation of ESG rating systems. Conversely, this study has a twofold outcome. Firstly, it should generalize incentive systems and governance policies for ESG and sustainable principles. Therefore, it should contribute to the EU Sustainable Finance Disclosure Regulation. Secondly, it concerns the market and the investors by highlighting successful sustainable investing. Indeed, the study contemplates the effect of ESG adoption practices on corporate value. The research explores the asset pricing angle in order to shed light on the fragmented argument on the finance of ESG. Investors may be misguided about the positive or negative effects of ESG on performances. The paper proposes a different method to evaluate ESG performances. By comparing the results of a traditional econometric approach (Lasso) with a machine learning algorithm (Random Forest), the study establishes a set of indicators for ESG performance. Therefore, the research also empirically contributes to the theoretical strands of literature regarding model selection and variable importance in a finance framework. The algorithms will spit out sector-specific indicators. This set of indicators defines an alternative to the compounded scores of ESG rating agencies and avoids the possible offsetting effect of scores. With this approach, the paper defines a sector-specific set of indicators to standardize ESG disclosure. Additionally, it tries to shed light on the absence of a clear understanding of the direction of the ESG effect on corporate value (the problem of endogeneity).Keywords: ESG ratings, non-financial information, value of firms, sustainable finance
Procedia PDF Downloads 8316348 Barrier to Implementing Public-Private Mix Approach for Tuberculosis Case Management in Nepal
Authors: R. K. Yadav, S. Baral, H. R. Paudel, R. Basnet
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The Public-Private Mix (PPM) approach is a strategic initiative that involves engaging all private and public healthcare providers in the fight against tuberculosis using international healthcare standards. For tuberculosis control in Nepal, the PPM approach could be a milestone. This study aimed to explore the barriers to a public-private mix approach in the management of tuberculosis cases in Nepal. A total of 20 respondents participated in the study. Barriers to PPM were identified in the following three themes: 1) Obstacles related to TB case detection, 2) Obstacles related to patients, and 3) Obstacles related to the healthcare system. PPM implementation was challenged by following subthemes that included staff turnover, low private sector participation in workshops, a lack of training, poor recording and reporting, insufficient joint monitoring and supervision, poor financial benefit, lack of coordination and collaboration, and non-supportive TB-related policies and strategies. The study concludes that numerous barriers exist in the way of effective implementation of the PPM approach, including TB cases detection barriers such as knowledge of TB diagnosis and treatment, HW attitude, workload, patient-related barriers such as knowledge of TB, self-medication practice, stigma and discrimination, financial status, and health system-related barriers such as staff turnover and poor engagement of the private sector in workshops, training, recording, and re-evaluation. Government stakeholders must work together with private sector stakeholders to perform joint monitoring and supervision. Private practitioners should receive training and orientation, and presumptive TB patients should be given adequate time and counseling as well as motivation to visit a government health facility.Keywords: barrier, tuberculosis, case finding, PPM, nepal
Procedia PDF Downloads 11016347 Before Decision: Career Motivation of Teacher Candidates
Authors: Pál Iván Szontagh
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We suppose that today, the motivation for the career of a pedagogue (including its existential, organizational and infrastructural conditions) is different from the level of commitment to the profession of an educator (which can be experienced informally, or outside of the public education system). In our research, we made efforts to address the widest possible range of student elementary teachers, and to interpret their responses using different filters. In the first phase of our study, we analyzed first-year kindergarten teacher students’ career motivation and commitment to the profession, and in the second phase, that of final-year kindergarten teacher candidates. In the third phase, we conducted surveys to explore students’ motivation for the profession and the career path of a pedagogue in four countries of the Carpathian Basin (Hungary, Slovakia, Romania and Serbia). The surveys were conducted in 17 campuses of 11 Hungarian teacher’s training colleges and universities. Finally, we extended the survey to practicing graduates preparing for their on-the-job rating examination. Based on our results, in all breakdowns, regardless of age group, training institute or - in part - geographical location and nationality, it is proven that lack of social- and financial esteem of the profession poses serious risks for recruitment and retention of teachers. As a summary, we searched for significant differences between the professional- and career motivations of the three respondent groups (kindergarten teacher students, elementary teacher students and practicing teachers), i.e. the motivation factors that change the most with education and/or with the time spent on the job. Based on our results, in all breakdowns, regardless of age group, training institute or - in part - geographical location and nationality, it is proven that lack of social- and financial esteem of the profession poses serious risks for recruitment and retention of teachers.Keywords: career motivation, career socialization, professional motivation, teacher training
Procedia PDF Downloads 13716346 A Study on the Solutions of the 2-Dimensional and Forth-Order Partial Differential Equations
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In this study, we will carry out a comparative study between the reduced differential transform method, the adomian decomposition method, the variational iteration method and the homotopy analysis method. These methods are used in many fields of engineering. This is been achieved by handling a kind of 2-Dimensional and forth-order partial differential equations called the Kuramoto–Sivashinsky equations. Three numerical examples have also been carried out to validate and demonstrate efficiency of the four methods. Furthermost, it is shown that the reduced differential transform method has advantage over other methods. This method is very effective and simple and could be applied for nonlinear problems which used in engineering.Keywords: reduced differential transform method, adomian decomposition method, variational iteration method, homotopy analysis method
Procedia PDF Downloads 43316345 The Impact of Bitcoin and Cryptocurrency on the Development of Community
Authors: Felib Ayman Shawky Salem
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Nowadays crypto currency has become a global phenomenon known to most people. People using this alternative digital money to do a transaction in many ways (e.g. Used for online shopping, wealth management, and fundraising). However, this digital asset also widely used in criminal activities since its use decentralized control as opposed to centralized electronic money and central banking systems and this makes a user, who used this currency invisible. The high-value exchange of these digital currencies also has been a target to criminal activities. The crypto currency crimes have become a challenge for the law enforcement to analyze and to proof the evidence as criminal devices. In this paper, our focus is more on bitcoin crypto currency and the possible artifacts that can be obtained from the different type of digital wallet, which is software and browser-based application. The process memory and physical hard disk are examined with the aims of identifying and recovering potential digital evidence. The stage of data acquisition divided by three states which are the initial creation of the wallet, transaction that consists transfer and receiving a coin and the last state is after the wallet is being deleted. Findings from this study suggest that both data from software and browser type of wallet process memory is a valuable source of evidence, and many of the artifacts found in process memory are also available from the application and wallet files on the client computer storage.Keywords: cryptocurrency, bitcoin, payment methods, blockchain, appropriation, online retailers, TOE framework, disappropriation, non-appropriationBitCoin, financial protection, crypto currency, money laundering cryptocurrency, digital wallet, digital forensics
Procedia PDF Downloads 4216344 Cataract Surgery and Sustainability: Comparative Study of Single-Use Versus Reusable Cassettes in Phacoemulsification
Authors: Oscar Kallay
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Objective: This study compares the sustainability, financial implications, and surgical efficiency of two phacoemulsification cassette systems for cataract surgery: a machine with single-use cassettes and another with daily, reusable ones. Methods: The observational study involves retrospective cataract surgery data collection at the Centre Médical de l'Alliance, Braine-L’alleud, Belgium, a tertiary eye care center. Information on cassette weight, quantities, and transport volume was obtained from routine procedures and purchasing records. The costs for each machine were calculated by reviewing the invoices received from the accounting department. Results: We found significant differences across comparisons. The reusable cassette machine, when compared to the single-use machine, used 306.7 kg less plastic (75.3% reduction), required 2,494 cubic meters less storage per 1000 surgeries (67.7% decrease), and cost €54.16 less per 10 procedures (16.9% reduction). The machine with daily reusable cassettes also exhibited a 7-minute priming time advantage for 10 procedures, reducing downtime between cases. Conclusions: Our findings underscore the benefits of adopting reusable cassette systems: reduced plastic consumption, storage volume, and priming time, as well as enhanced efficiency and cost savings. Healthcare professionals and institutions are encouraged to embrace environmentally conscious initiatives. The use of reusable cassette systems for cataract surgeries offers a pathway to sustainable practices.Keywords: cataract, epidemiolog, surgery treatment, lens and zonules, public health
Procedia PDF Downloads 1716343 Sustainability of Urban Affordable Housing in Malaysia
Authors: Lim Poh Im
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This paper examines the current strategic and planning issues in the provision of affordable housing in urban centres in Malaysia from the perspective of sustainability. Sustainability here refers to social sustainability such as the need to address urban poverty and ensure better quality of life; economic sustainability in ensuring that the financial mechanisms are healthy and stable in the long-run, and to a lesser extent, environmental sustainability in reducing pollution related problems and building footprint. The Malaysian affordable housing sector has undergone tremendous transformations since the sixties, transcending from the earlier social housing catering to the poorer strata of the society, to the current state of housing woes plaguing the young urban middle class. The increase in urban land prices and construction costs, coupled with rampant property speculative and manipulative activities have resulted in situations of housing that are largely unaffordable even to the middle income sector of the urban populations. To overcome such scenario, the public as well as private sectors in the recent years, have came up with various intermediate, as well as medium-term policies aimed to curb the burning housing needs of the urban populations. Key strategies include financial intervention in regulating the interests rates, imposing property gain taxes; loosening the requirement for density and other planning requirements, faster approval of projects, compulsory contribution from developers, etc. Some of the policies are commendable, while others are ad-hoc by nature, and are not able to resolve the long-term socio-economic challenges. This paper discusses and examines the issues from the ‘sustainability’ perspective, focusing on key fiscal, land use and planning policies, as well as the more subtle (but important) political and institutional factors shaping the provision of mass housing for the urban populations in Malaysia.Keywords: affordable housing, urban housing, sustainable housing, planning for urban housing
Procedia PDF Downloads 44316342 Convex Restrictions for Outage Constrained MU-MISO Downlink under Imperfect Channel State Information
Authors: A. Preetha Priyadharshini, S. B. M. Priya
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In this paper, we consider the MU-MISO downlink scenario, under imperfect channel state information (CSI). The main issue in imperfect CSI is to keep the probability of each user achievable outage rate below the given threshold level. Such a rate outage constraints present significant and analytical challenges. There are many probabilistic methods are used to minimize the transmit optimization problem under imperfect CSI. Here, decomposition based large deviation inequality and Bernstein type inequality convex restriction methods are used to perform the optimization problem under imperfect CSI. These methods are used for achieving improved output quality and lower complexity. They provide a safe tractable approximation of the original rate outage constraints. Based on these method implementations, performance has been evaluated in the terms of feasible rate and average transmission power. The simulation results are shown that all the two methods offer significantly improved outage quality and lower computational complexity.Keywords: imperfect channel state information, outage probability, multiuser- multi input single output, channel state information
Procedia PDF Downloads 81416341 The Analysis of Brain Response to Auditory Stimuli through EEG Signals’ Non-Linear Analysis
Authors: H. Namazi, H. T. N. Kuan
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Brain activity can be measured by acquiring and analyzing EEG signals from an individual. In fact, the human brain response to external and internal stimuli is mapped in his EEG signals. During years some methods such as Fourier transform, wavelet transform, empirical mode decomposition, etc. have been used to analyze the EEG signals in order to find the effect of stimuli, especially external stimuli. But each of these methods has some weak points in analysis of EEG signals. For instance, Fourier transform and wavelet transform methods are linear signal analysis methods which are not good to be used for analysis of EEG signals as nonlinear signals. In this research we analyze the brain response to auditory stimuli by extracting information in the form of various measures from EEG signals using a software developed by our research group. The used measures are Jeffrey’s measure, Fractal dimension and Hurst exponent. The results of these analyses are useful not only for fundamental understanding of brain response to auditory stimuli but provide us with very good recommendations for clinical purposes.Keywords: auditory stimuli, brain response, EEG signal, fractal dimension, hurst exponent, Jeffrey’s measure
Procedia PDF Downloads 53416340 Standalone Docking Station with Combined Charging Methods for Agricultural Mobile Robots
Authors: Leonor Varandas, Pedro D. Gaspar, Martim L. Aguiar
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One of the biggest concerns in the field of agriculture is around the energy efficiency of robots that will perform agriculture’s activity and their charging methods. In this paper, two different charging methods for agricultural standalone docking stations are shown that will take into account various variants as field size and its irregularities, work’s nature to which the robot will perform, deadlines that have to be respected, among others. Its features also are dependent on the orchard, season, battery type and its technical specifications and cost. First charging base method focuses on wireless charging, presenting more benefits for small field. The second charging base method relies on battery replacement being more suitable for large fields, thus avoiding the robot stop for recharge. Existing many methods to charge a battery, the CC CV was considered the most appropriate for either simplicity or effectiveness. The choice of the battery for agricultural purposes is if most importance. While the most common battery used is Li-ion battery, this study also discusses the use of graphene-based new type of batteries with 45% over capacity to the Li-ion one. A Battery Management Systems (BMS) is applied for battery balancing. All these approaches combined showed to be a promising method to improve a lot of technical agricultural work, not just in terms of plantation and harvesting but also about every technique to prevent harmful events like plagues and weeds or even to reduce crop time and cost.Keywords: agricultural mobile robot, charging methods, battery replacement method, wireless charging method
Procedia PDF Downloads 14916339 Resilient Analysis as an Alternative to Conventional Seismic Analysis Methods for the Maintenance of a Socioeconomical Functionality of Structures
Authors: Sara Muhammad Elqudah, Vigh László Gergely
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Catastrophic events, such as earthquakes, are sudden, short, and devastating, threatening lives, demolishing futures, and causing huge economic losses. Current seismic analyses and design standards are based on life safety levels where only some residual strength and stiffness are left in the structure leaving it beyond economical repair. Consequently, it has become necessary to introduce and implement the concept of resilient design. Resilient design is about designing for ductility over time by resisting, absorbing, and recovering from the effects of a hazard in an appropriate and efficient time manner while maintaining the functionality of the structure in the aftermath of the incident. Resilient analysis is mainly based on the fragility, vulnerability, and functionality curves where eventually a resilience index is generated from these curves, and the higher this index is, the better is the performance of the structure. In this paper, seismic performances of a simple two story reinforced concrete building, located in a moderate seismic region, has been evaluated using the conventional seismic analyses methods, which are the linear static analysis, the response spectrum analysis, and the pushover analysis, and the generated results of these analyses methods are compared to those of the resilient analysis. Results highlight that the resilience analysis was the most convenient method in generating a more ductile and functional structure from a socio-economic perspective, in comparison to the standard seismic analysis methods.Keywords: conventional analysis methods, functionality, resilient analysis, seismic performance
Procedia PDF Downloads 11616338 Teaching Research Methods at the Graduate Level Utilizing Flipped Classroom Approach; An Action Research Study
Authors: Munirah Alaboudi
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This paper discusses a research project carried out with 12 first-year graduate students enrolled in research methods course prior to undertaking a graduate thesis during the academic year 2019. The research was designed for the objective of creating research methods course structure that embraces an individualized and activity-based approach to learning in a highly engaging group environment. This approach targeted innovating the traditional research methods lecture-based, theoretical format where students reported less engagement and limited learning. This study utilized action research methodology in developing a different approach to research methods course instruction where student performance indicators and feedback were periodically collected to assess the new teaching method. Student learning was achieved through utilizing the flipped classroom approach where students learned the material at home and classroom activities were designed to implement and experiment with the newly acquired information, with the guidance of the course instructor. Student learning in class was practiced through a series of activities based on different research methods. With the goal of encouraging student engagement, a wide range of activities was utilized including workshops, role play, mind-mapping, presentations, peer evaluations. Data was collected through an open-ended qualitative questionnaire to establish whether students were engaged in the material they were learning, and to what degree were they engaged, and to test their mastery level of the concepts discussed. Analysis of the data presented positive results as around 91% of the students reported feeling more engaged with the active learning experience and learning research by “actually doing research, not just reading about it”. The students expressed feeling invested in the process of their learning as they saw their research “gradually come to life” through peer learning and practice during workshops. Based on the results of this study, the research methods course structure was successfully remodeled and continues to be delivered.Keywords: research methods, higher education instruction, flipped classroom, graduate education
Procedia PDF Downloads 10316337 A Qualitative Analysis of People Views of Microfinance in Lebanon
Authors: Ali Abu Ali, Mohammad Salhab
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Introduction: In the Middle East and North Africa (MENA) microfinance struggles to find momentum. The Lebanese economy has been struggling through the years due to domestic and external, political and social instability. Although as of 2014 there are around 23 MFIs that are mainly subsidized by the USAID, operating in the country, the Lebanese microfinance market is mostly dominated by three microfinance institutions: Al Majmoua, Vitas, and Al Quard Al Hassan Association. Methodology: A quantitative approach using a standardized questionnaire would analyse the perception of the average Lebanese towards microfinance. A questionnaire was designed and validated. Results: Almost half of the respondents earn a monthly income ranged between $100 and $600. Almost 52% of the respondents were university graduates, around 25% finished secondary and high school, and 12% hold a masters or MBA degree. Topic understanding towards microfinance differs across Lebanese areas. The highest percentage of respondents who claim that microfinance offers financial services to low income people are the residents of Beirut (35.1%), Bekaa (30.8%), and South of Lebanon (24.7%). Higher levels of topic understanding were associated with lower levels of age range. Al Quard el Hassan foundation was regarded as the most known micro financial institution operating in Lebanon. In general, Lebanese people tend to believe that microfinance can play an important role in reducing unemployment rates and poverty levels in Lebanon. When people were asked what would motivate you to get a loan from MFIs, most of the respondent (57.4%) across all the Lebanese region claimed that it was the need for money to satisfy a need such as paying back a loan, to fix something at home, or for self-consideration like buying a car. Conclusion: Our findings showed that in general Lebanese tend to have a positive perception towards microfinance. However, most Lebanese perceive microfinance as the process of just providing loans without specifying for whom it is intended. We advise that government introduces laws to regulate the microfinance market.Keywords: microfinance, economics, finance, business, analysis, theory
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