Search results for: real earnings management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 13674

Search results for: real earnings management

13554 RFID Based Student Attendance System

Authors: Aniket Tiwari, Ameya London

Abstract:

Web-based student attendance management system is required to assist the faculty and the lecturer for the time-consuming process. For this purpose, GSM/GPRS (Global System for Mobile Communication/General Packet Radio Service) based student’s attendance management system using RFID (Radio Frequency Identification) is a much convenient method to take the attendance. Student is provided with the RFID tags. When student comes near to the reader, it will sense the respective student and update attendance. The whole process is controlled using the microcontroller. The main advantage of this system is that it reduced the complexity comparison to student attendance system using RF technology. This system requires only one microcontroller for the operation, it is real time process. This paper reviews some of these monitoring systems and proposes a GPRS based student attendance system. The system can be easily accessed by the lecturers via the web and most importantly, the reports can be generated in real-time processing, thus, provides valuable information about the students’ commitments in attending the classes.

Keywords: RFID reader, RFID tags, student, attendance

Procedia PDF Downloads 476
13553 Optimal Solutions for Real-Time Scheduling of Reconfigurable Embedded Systems Based on Neural Networks with Minimization of Power Consumption

Authors: Ghofrane Rehaiem, Hamza Gharsellaoui, Samir Benahmed

Abstract:

In this study, Artificial Neural Networks (ANNs) were used for modeling the parameters that allow the real-time scheduling of embedded systems under resources constraints designed for real-time applications running. The objective of this work is to implement a neural networks based approach for real-time scheduling of embedded systems in order to handle real-time constraints in execution scenarios. In our proposed approach, many techniques have been proposed for both the planning of tasks and reducing energy consumption. In fact, a combination of Dynamic Voltage Scaling (DVS) and time feedback can be used to scale the frequency dynamically adjusting the operating voltage. Indeed, we present in this paper a hybrid contribution that handles the real-time scheduling of embedded systems, low power consumption depending on the combination of DVS and Neural Feedback Scheduling (NFS) with the energy Priority Earlier Deadline First (PEDF) algorithm. Experimental results illustrate the efficiency of our original proposed approach.

Keywords: optimization, neural networks, real-time scheduling, low-power consumption

Procedia PDF Downloads 341
13552 Twitter Ego Networks and the Capital Markets: A Social Network Analysis Perspective of Market Reactions to Earnings Announcement Events

Authors: Gregory D. Saxton

Abstract:

Networks are everywhere: lunch ties among co-workers, golfing partnerships among employees, interlocking board-of-director connections, Facebook friendship ties, etc. Each network varies in terms of its structure -its size, how inter-connected network members are, and the prevalence of sub-groups and cliques. At the same time, within any given network, some network members will have a more important, more central position on account of their greater number of connections or their capacity as “bridges” connecting members of different network cliques. The logic of network structure and position is at the heart of what is known as social network analysis, and this paper applies this logic to the study of the stock market. Using an array of data analytics and machine learning tools, this study will examine 17 million Twitter messages discussing the stocks of the firms in the S&P 1,500 index in 2018. Each of these 1,500 stocks has a distinct Twitter discussion network that varies in terms of core network characteristics such as size, density, influence, norms and values, level of activity, and embedded resources. The study’s core proposition is that the ultimate effect of any market-relevant information is contingent on the characteristics of the network through which it flows. To test this proposition, this study operationalizes each of the core network characteristics and examines their influence on market reactions to 2018 quarterly earnings announcement events.

Keywords: data analytics, investor-to-investor communication, social network analysis, Twitter

Procedia PDF Downloads 89
13551 The Long-Term Impact of Health Conditions on Social Mobility Outcomes: A Modelling Study

Authors: Lise Retat, Maria Carmen Huerta, Laura Webber, Franco Sassi

Abstract:

Background: Intra-generational social mobility (ISM) can be defined as the extent to which individuals change their socio-economic position over a period of time or during their entire life course. The relationship between poor health and ISM is established. Therefore, quantifying the impact that potential health policies have on ISM now and into the future would provide evidence for how social inequality could be reduced. This paper takes the condition of overweight and obesity as an example and estimates the mean earning change per individual if the UK were to introduce policies to effectively reduce overweight and obesity. Methods: The HealthLumen individual-based model was used to estimate the impact of obesity on social mobility measures, such as earnings, occupation, and wealth. The HL tool models each individual's probability of experiencing downward ISM as a result of their overweight and obesity status. For example, one outcome of interest was the cumulative mean earning per person of implementing a policy which would reduce adult overweight and obesity by 1% each year between 2020 and 2030 in the UK. Results: Preliminary analysis showed that by reducing adult overweight and obesity by 1% each year between 2020 and 2030, the cumulative additional mean earnings would be ~1,000 Euro per adult by 2030. Additional analysis will include other social mobility indicators. Conclusions: These projections are important for illustrating the role of health in social mobility and for providing evidence for how health policy can make a difference to social mobility outcomes and, in turn, help to reduce inequality.

Keywords: modelling, social mobility, obesity, health

Procedia PDF Downloads 100
13550 REITs India- New Investment Avenue for Financing Urban Infrastructure in India

Authors: Rajat Kapoor

Abstract:

Indian Real Estate sector is the second largest employer after agriculture and is slated to grow at 30 percent over the next decade. Indian cities have shown tumultuous growth since last two decades. With the growing need of infrastructure, it has become inevitable for real estate sector to adopt more organized and transparent system of investment. SPVs such as REITs ensure transparency facilitating accessibility to invest in real estate for those who find it difficult to purchase real estate as an investment option with a realistic income expectation from their investment. RIETs or real estate investment trusts is an instrument of pooling funds similar to that of mutual funds. In a simpler term REIT is an Investment Vehicle in the form a trust which holds & manages large commercial rent¬ earning properties on behalf of investors and distributes most of its profit as dividends. REIT enables individual investors to invest their money in commercial real estate assets in a diversified portfolio and on the other hand provides fiscal liquidity to developers as easy exit option and channel funds for new projects. However, the success REIT is very much dependent on the taxation structure making such models attractive and adaptive enough for both developers and investors to opt for such investment option. This paper is intended to capture an overview of REITs with context to Indian real estate scenario.

Keywords: Indian real estate, real estate infrastructure trusts, urban finance, infrastructure investment trusts

Procedia PDF Downloads 447
13549 Real-Time Online Tracking Platform

Authors: Denis Obrul, Borut Žalik

Abstract:

We present an extendable online real-time tracking platform that can be used to track a wide variety of location-aware devices. These can range from GPS devices mounted inside a vehicle, closed and secure systems such as Teltonika and to mobile phones running multiple platforms. Special consideration is given to decentralized approach, security and flexibility. A number of different use cases are presented as a proof of concept.

Keywords: real-time, online, gps, tracking, web application

Procedia PDF Downloads 323
13548 Robust and Real-Time Traffic Counting System

Authors: Hossam M. Moftah, Aboul Ella Hassanien

Abstract:

In the recent years the importance of automatic traffic control has increased due to the traffic jams problem especially in big cities for signal control and efficient traffic management. Traffic counting as a kind of traffic control is important to know the road traffic density in real time. This paper presents a fast and robust traffic counting system using different image processing techniques. The proposed system is composed of the following four fundamental building phases: image acquisition, pre-processing, object detection, and finally counting the connected objects. The object detection phase is comprised of the following five steps: subtracting the background, converting the image to binary, closing gaps and connecting nearby blobs, image smoothing to remove noises and very small objects, and detecting the connected objects. Experimental results show the great success of the proposed approach.

Keywords: traffic counting, traffic management, image processing, object detection, computer vision

Procedia PDF Downloads 271
13547 An Intercontinental Comparison of Delay Discounting for Real and Hypothetical Money and Cigarettes among Cigarette Smokers

Authors: Steven R. Lawyer, Tereza Prihodova, Katerina Prihodova

Abstract:

Delay discounting (DD) is one of the most frequently used behavioral-economic measures of impulsive choice, but there are few cross-cultural comparisons of discounting, and to the best of our knowledge, none compare patterns of DD across different commodities or compare real and hypothetical rewards across cultures. The purpose of this study was to compare patterns of DD for both real and hypothetical money and cigarettes among participants in the USA and the Czech Republic. Adult smokers from the United States and the Czech Republic completed standard measures of DD for hypothetical and real money (~$10USD) and cigarettes (1 pack, or 20 cigarettes). Contrary to data from the USA sample, Czech Republic participants discounted the value of real money steeper than hypothetical money, though this could be related to the relatively poor fit of the hyperbolic decay function to DD for hypothetical money in the Czech sample. These findings suggest that there might be cultural differences in delay discounting that warrant further attention.

Keywords: delay discounting, temporal discounting, cigarette smoking, real rewards, hypothetical rewards

Procedia PDF Downloads 161
13546 Development of Intelligent Construction Management System Using Web-Camera Image and 3D Object Image

Authors: Hyeon-Seung Kim, Bit-Na Cho, Tae-Woon Jeong, Soo-Young Yoon, Leen-Seok Kang

Abstract:

Recently, a construction project has been large in the size and complicated in the site work. The web-cameras are used to manage the construction site of such a large construction project. They can be used for monitoring the construction schedule as compared to the actual work image of the planned work schedule. Specially, because the 4D CAD system that the construction appearance is continually simulated in a 3D CAD object by work schedule is widely applied to the construction project, the comparison system between the real image of actual work appearance by web-camera and the simulated image of planned work appearance by 3D CAD object can be an intelligent construction schedule management system (ICON). The delayed activities comparing with the planned schedule can be simulated by red color in the ICON as a virtual reality object. This study developed the ICON and it was verified in a real bridge construction project in Korea. To verify the developed system, a web-camera was installed and operated in a case project for a month. Because the angle and zooming of the web-camera can be operated by Internet, a project manager can easily monitor and assume the corrective action.

Keywords: 4D CAD, web-camera, ICON (intelligent construction schedule management system), 3D object image

Procedia PDF Downloads 485
13545 Design and Implementation of Machine Learning Model for Short-Term Energy Forecasting in Smart Home Management System

Authors: R. Ramesh, K. K. Shivaraman

Abstract:

The main aim of this paper is to handle the energy requirement in an efficient manner by merging the advanced digital communication and control technologies for smart grid applications. In order to reduce user home load during peak load hours, utility applies several incentives such as real-time pricing, time of use, demand response for residential customer through smart meter. However, this method provides inconvenience in the sense that user needs to respond manually to prices that vary in real time. To overcome these inconvenience, this paper proposes a convolutional neural network (CNN) with k-means clustering machine learning model which have ability to forecast energy requirement in short term, i.e., hour of the day or day of the week. By integrating our proposed technique with home energy management based on Bluetooth low energy provides predicted value to user for scheduling appliance in advanced. This paper describes detail about CNN configuration and k-means clustering algorithm for short-term energy forecasting.

Keywords: convolutional neural network, fuzzy logic, k-means clustering approach, smart home energy management

Procedia PDF Downloads 282
13544 Efficient Frequent Itemset Mining Methods over Real-Time Spatial Big Data

Authors: Hamdi Sana, Emna Bouazizi, Sami Faiz

Abstract:

In recent years, there is a huge increase in the use of spatio-temporal applications where data and queries are continuously moving. As a result, the need to process real-time spatio-temporal data seems clear and real-time stream data management becomes a hot topic. Sliding window model and frequent itemset mining over dynamic data are the most important problems in the context of data mining. Thus, sliding window model for frequent itemset mining is a widely used model for data stream mining due to its emphasis on recent data and its bounded memory requirement. These methods use the traditional transaction-based sliding window model where the window size is based on a fixed number of transactions. Actually, this model supposes that all transactions have a constant rate which is not suited for real-time applications. And the use of this model in such applications endangers their performance. Based on these observations, this paper relaxes the notion of window size and proposes the use of a timestamp-based sliding window model. In our proposed frequent itemset mining algorithm, support conditions are used to differentiate frequents and infrequent patterns. Thereafter, a tree is developed to incrementally maintain the essential information. We evaluate our contribution. The preliminary results are quite promising.

Keywords: real-time spatial big data, frequent itemset, transaction-based sliding window model, timestamp-based sliding window model, weighted frequent patterns, tree, stream query

Procedia PDF Downloads 133
13543 Peril´s Environment of Energetic Infrastructure Complex System, Modelling by the Crisis Situation Algorithms

Authors: Jiří F. Urbánek, Alena Oulehlová, Hana Malachová, Jiří J. Urbánek Jr.

Abstract:

Crisis situations investigation and modelling are introduced and made within the complex system of energetic critical infrastructure, operating on peril´s environments. Every crisis situations and perils has an origin in the emergency/ crisis event occurrence and they need critical/ crisis interfaces assessment. Here, the emergency events can be expected - then crisis scenarios can be pre-prepared by pertinent organizational crisis management authorities towards their coping; or it may be unexpected - without pre-prepared scenario of event. But the both need operational coping by means of crisis management as well. The operation, forms, characteristics, behaviour and utilization of crisis management have various qualities, depending on real critical infrastructure organization perils, and prevention training processes. An aim is always - better security and continuity of the organization, which successful obtainment needs to find and investigate critical/ crisis zones and functions in critical infrastructure organization models, operating in pertinent perils environment. Our DYVELOP (Dynamic Vector Logistics of Processes) method is disposables for it. Here, it is necessary to derive and create identification algorithm of critical/ crisis interfaces. The locations of critical/ crisis interfaces are the flags of crisis situation in organization of critical infrastructure models. Then, the model of crisis situation will be displayed at real organization of Czech energetic crisis infrastructure subject in real peril environment. These efficient measures are necessary for the infrastructure protection. They will be derived for peril mitigation, crisis situation coping and for environmentally friendly organization survival, continuity and its sustainable development advanced possibilities.

Keywords: algorithms, energetic infrastructure complex system, modelling, peril´s environment

Procedia PDF Downloads 378
13542 Real-Time Land Use and Land Information System in Homagama Divisional Secretariat Division

Authors: Kumara Jayapathma J. H. M. S. S., Dampegama S. D. P. J.

Abstract:

Lands are valuable & limited resource which constantly changes with the growth of the population. An efficient and good land management system is essential to avoid conflicts associated with lands. This paper aims to design the prototype model of a Mobile GIS Land use and Land Information System in real-time. Homagama Divisional Secretariat Division situated in the western province of Sri Lanka was selected as the study area. The prototype model was developed after reviewing related literature. The methodology was consisted of designing and modeling the prototype model into an application running on a mobile platform. The system architecture mainly consists of a Google mapping app for real-time updates with firebase support tools. Thereby, the method of implementation consists of front-end and back-end components. Software tools used in designing applications are Android Studio with JAVA based on GeoJSON File structure. Android Studio with JAVA in GeoJSON File Synchronize to Firebase was found to be the perfect mobile solution for continuously updating Land use and Land Information System (LIS) in real-time in the present scenario. The mobile-based land use and LIS developed in this study are multiple user applications catering to different hierarchy levels such as basic users, supervisory managers, and database administrators. The benefits of this mobile mapping application will help public sector field officers with non-GIS expertise to overcome the land use planning challenges with land use updated in real-time.

Keywords: Android, Firebase, GeoJSON, GIS, JAVA, JSON, LIS, Mobile GIS, real-time, REST API

Procedia PDF Downloads 203
13541 Release Management with Continuous Delivery: A Case Study

Authors: A. Maruf Aytekin

Abstract:

We present our approach on using continuous delivery pattern for release management. One of the key practices of agile and lean teams is the continuous delivery of new features to stakeholders. The main benefits of this approach lie in the ability to release new applications rapidly which has real strategic impact on the competitive advantage of an organization. Organizations that successfully implement Continuous Delivery have the ability to evolve rapidly to support innovation, provide stable and reliable software in more efficient ways, decrease the amount of resources need for maintenance, and lower the software delivery time and costs. One of the objectives of this paper is to elaborate a case study where IT division of Central Securities Depository Institution (MKK) of Turkey apply Continuous Delivery pattern to improve release management process.

Keywords: automation, continuous delivery, deployment, release management

Procedia PDF Downloads 228
13540 Decision-Making Strategies on Smart Dairy Farms: A Review

Authors: L. Krpalkova, N. O' Mahony, A. Carvalho, S. Campbell, G. Corkery, E. Broderick, J. Walsh

Abstract:

Farm management and operations will drastically change due to access to real-time data, real-time forecasting, and tracking of physical items in combination with Internet of Things developments to further automate farm operations. Dairy farms have embraced technological innovations and procured vast amounts of permanent data streams during the past decade; however, the integration of this information to improve the whole farm-based management and decision-making does not exist. It is now imperative to develop a system that can collect, integrate, manage, and analyse on-farm and off-farm data in real-time for practical and relevant environmental and economic actions. The developed systems, based on machine learning and artificial intelligence, need to be connected for useful output, a better understanding of the whole farming issue, and environmental impact. Evolutionary computing can be very effective in finding the optimal combination of sets of some objects and, finally, in strategy determination. The system of the future should be able to manage the dairy farm as well as an experienced dairy farm manager with a team of the best agricultural advisors. All these changes should bring resilience and sustainability to dairy farming as well as improving and maintaining good animal welfare and the quality of dairy products. This review aims to provide an insight into the state-of-the-art of big data applications and evolutionary computing in relation to smart dairy farming and identify the most important research and development challenges to be addressed in the future. Smart dairy farming influences every area of management, and its uptake has become a continuing trend.

Keywords: big data, evolutionary computing, cloud, precision technologies

Procedia PDF Downloads 162
13539 Short-Term Operation Planning for Energy Management of Exhibition Hall

Authors: Yooncheol Lee, Jeongmin Kim, Kwang Ryel Ryu

Abstract:

This paper deals with the establishment of a short-term operational plan for an air conditioner for efficient energy management of exhibition hall. The short-term operational plan is composed of a time series of operational schedules, which we have searched using genetic algorithms. Establishing operational schedule should be considered the future trends of the variables affecting the exhibition hall environment. To reflect continuously changing factors such as external temperature and occupant, short-term operational plans should be updated in real time. But it takes too much time to evaluate a short-term operational plan using EnergyPlus, a building emulation tool. For that reason, it is difficult to update the operational plan in real time. To evaluate the short-term operational plan, we designed prediction models based on machine learning with fast evaluation speed. This model, which was created by learning the past operational data, is accurate and fast. The collection of operational data and the verification of operational plans were made using EnergyPlus. Experimental results show that the proposed method can save energy compared to the reactive control method.

Keywords: exhibition hall, energy management, predictive model, simulation-based optimization

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13538 Real-Time Detection of Space Manipulator Self-Collision

Authors: Zhang Xiaodong, Tang Zixin, Liu Xin

Abstract:

In order to avoid self-collision of space manipulators during operation process, a real-time detection method is proposed in this paper. The manipulator is fitted into a cylinder enveloping surface, and then the detection algorithm of collision between cylinders is analyzed. The collision model of space manipulator self-links can be detected by using this algorithm in real-time detection during the operation process. To ensure security of the operation, a safety threshold is designed. The simulation and experiment results verify the effectiveness of the proposed algorithm for a 7-DOF space manipulator.

Keywords: space manipulator, collision detection, self-collision, the real-time collision detection

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13537 Designing a Method to Control and Determine the Financial Performance of the Real Cost Sub-System in the Information Management System of Construction Projects

Authors: Alireza Ghaffari, Hassan Saghi

Abstract:

Project management is more complex than managing the day-to-day affairs of an organization. When the project dimensions are broad and multiple projects have to be monitored in different locations, the integrated management becomes even more complicated. One of the main concerns of project managers is the integrated project management, which is mainly rooted in the lack of accurate and accessible information from different projects in various locations. The collection of dispersed information from various parts of the network, their integration and finally the selective reporting of this information is among the goals of integrated information systems. It can help resolve the main problem, which is bridging the information gap between executives and senior managers in the organization. Therefore, the main objective of this study is to design and implement an important subset of a project management information system in order to successfully control the cost of construction projects so that its results can be used to design raw software forms and proposed relationships between different project units for the collection of necessary information.

Keywords: financial performance, cost subsystem, PMIS, project management

Procedia PDF Downloads 81
13536 Ifrs Adoption, Enforcement, and the Value Relevant of Accounting Amounts: The Particular Case of South Africa

Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

Abstract:

South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

Procedia PDF Downloads 42
13535 Data Mining As A Tool For Knowledge Management: A Review

Authors: Maram Saleh

Abstract:

Knowledge has become an essential resource in today’s economy and become the most important asset of maintaining competition advantage in organizations. The importance of knowledge has made organizations to manage their knowledge assets and resources through all multiple knowledge management stages such as: Knowledge Creation, knowledge storage, knowledge sharing and knowledge use. Researches on data mining are continues growing over recent years on both business and educational fields. Data mining is one of the most important steps of the knowledge discovery in databases process aiming to extract implicit, unknown but useful knowledge and it is considered as significant subfield in knowledge management. Data miming have the great potential to help organizations to focus on extracting the most important information on their data warehouses. Data mining tools and techniques can predict future trends and behaviors, allowing businesses to make proactive, knowledge-driven decisions. This review paper explores the applications of data mining techniques in supporting knowledge management process as an effective knowledge discovery technique. In this paper, we identify the relationship between data mining and knowledge management, and then focus on introducing some application of date mining techniques in knowledge management for some real life domains.

Keywords: Data Mining, Knowledge management, Knowledge discovery, Knowledge creation.

Procedia PDF Downloads 182
13534 A Fundamental Study for Real-Time Safety Evaluation System of Landing Pier Using FBG Sensor

Authors: Heungsu Lee, Youngseok Kim, Jonghwa Yi, Chul Park

Abstract:

A landing pier is subjected to safety assessment by visual inspection and design data, but it is difficult to check the damage in real-time. In this study, real - time damage detection and safety evaluation methods were studied. As a result of structural analysis of the arbitrary landing pier structure, the inflection point of deformation and moment occurred at 10%, 50%, and 90% of pile length. The critical value of Fiber Bragg Grating (FBG) sensor was set according to the safety factor, and the FBG sensor application method for real - time safety evaluation was derived.

Keywords: FBG sensor, harbor structure, maintenance, safety evaluation system

Procedia PDF Downloads 188
13533 Evaluation of Environmental Disclosures on Financial Performance of Quoted Industrial Goods Manufacturing Sectors in Nigeria (2011 – 2020)

Authors: C. C. Chima, C. J. M. Anumaka

Abstract:

This study evaluates environmental disclosures on the financial performance of quoted industrial goods manufacturing sectors in Nigeria. The study employed a quasi-experimental research design to establish the relationship that exists between the environmental disclosure index and financial performance indices (return on assets - ROA, return on equity - ROE, and earnings per share - EPS). A purposeful sampling technique was employed to select five (5) industrial goods manufacturing sectors quoted on the Nigerian Stock Exchange. Secondary data covering 2011 to 2020 financial years were extracted from annual reports of the study sectors using a content analysis method. The data were analyzed using SPSS, Version 23. Panel Ordinary Least Squares (OLS) regression method was employed in estimating the unknown parameters in the study’s regression model after conducting diagnostic and preliminary tests to ascertain that the data set are reliable and not misleading. Empirical results show that there is an insignificant negative relationship between the environmental disclosure index (EDI) and the performance indices (ROA, ROE, and EPS) of the industrial goods manufacturing sectors in Nigeria. The study recommends that: only relevant information which increases the performance indices should appear on the disclosure checklist; environmental disclosure practices should be country-specific; and company executives in Nigeria should increase and monitor the level of investment (resources, time, and energy) in order to ensure that environmental disclosure has a significant impact on financial performance.

Keywords: earnings per share, environmental disclosures, return on assets, return on equity

Procedia PDF Downloads 58
13532 Study on Safety Management of Deep Foundation Pit Construction Site Based on Building Information Modeling

Authors: Xuewei Li, Jingfeng Yuan, Jianliang Zhou

Abstract:

The 21st century has been called the century of human exploitation of underground space. Due to the characteristics of large quantity, tight schedule, low safety reserve and high uncertainty of deep foundation pit engineering, accidents frequently occur in deep foundation pit engineering, causing huge economic losses and casualties. With the successful application of information technology in the construction industry, building information modeling has become a research hotspot in the field of architectural engineering. Therefore, the application of building information modeling (BIM) and other information communication technologies (ICTs) in construction safety management is of great significance to improve the level of safety management. This research summed up the mechanism of the deep foundation pit engineering accident through the fault tree analysis to find the control factors of deep foundation pit engineering safety management, the deficiency existing in the traditional deep foundation pit construction site safety management. According to the accident cause mechanism and the specific process of deep foundation pit construction, the hazard information of deep foundation pit engineering construction site was identified, and the hazard list was obtained, including early warning information. After that, the system framework was constructed by analyzing the early warning information demand and early warning function demand of the safety management system of deep foundation pit. Finally, the safety management system of deep foundation pit construction site based on BIM through combing the database and Web-BIM technology was developed, so as to realize the three functions of real-time positioning of construction site personnel, automatic warning of entering a dangerous area, real-time monitoring of deep foundation pit structure deformation and automatic warning. This study can initially improve the current situation of safety management in the construction site of deep foundation pit. Additionally, the active control before the occurrence of deep foundation pit accidents and the whole process dynamic control in the construction process can be realized so as to prevent and control the occurrence of safety accidents in the construction of deep foundation pit engineering.

Keywords: Web-BIM, safety management, deep foundation pit, construction

Procedia PDF Downloads 129
13531 Pressure Losses on Realistic Geometry of Tracheobronchial Tree

Authors: Michaela Chovancova, Jakub Elcner

Abstract:

Real bronchial tree is very complicated piping system. Analysis of flow and pressure losses in this system is very difficult. Due to the complex geometry and the very small size in the lower generations is examination by CFD possible only in the central part of bronchial tree. For specify the pressure losses of lower generations is necessary to provide a mathematical equation. Determination of mathematical formulas for calculating the pressure losses in the real lungs is due to its complexity and diversity lengthy and inefficient process. For these calculations is necessary the lungs to slightly simplify (same cross-section over the length of individual generation) or use one of the models of lungs. The simplification could cause deviations from real values. The article compares the values of pressure losses obtained from CFD simulation of air flow in the central part of the real bronchial tree with the values calculated in a slightly simplified real lungs by using a mathematical relationship derived from the Bernoulli equation and continuity equation. Then, evaluate the desirability of using this formula to determine the pressure loss across the bronchial tree.

Keywords: pressure gradient, airways resistance, real geometry of bronchial tree, breathing

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13530 Real-Time Aerial Marine Surveillance System for Safe Navigation

Authors: Vinesh Thiruchelvam, Umar Mumtaz Chowdry, Sathish Kumar Selvaperumal

Abstract:

The prime purpose of the project is to provide a sophisticated system for surveillance specialized for the Port Authorities in the Maritime Industry. The current aerial surveillance does not have a wide dimensioning view. The channels of communication is shared and not exclusive allowing for communications errors or disturbance mainly due to traffic. The scope is to analyze the various aspects as real-time aerial and marine surveillance is one of the most important methods which could ensure the domain security of the sailors. The system will improve real time data as obtained for the controller base station. The key implementation will be based on camera speed, angle and adherence to a sustainable power utilization module.

Keywords: SMS, real time, GUI, maritime industry

Procedia PDF Downloads 468
13529 Analysis of Two Methods to Estimation Stochastic Demand in the Vehicle Routing Problem

Authors: Fatemeh Torfi

Abstract:

Estimation of stochastic demand in physical distribution in general and efficient transport routs management in particular is emerging as a crucial factor in urban planning domain. It is particularly important in some municipalities such as Tehran where a sound demand management calls for a realistic analysis of the routing system. The methodology involved critically investigating a fuzzy least-squares linear regression approach (FLLRs) to estimate the stochastic demands in the vehicle routing problem (VRP) bearing in mind the customer's preferences order. A FLLR method is proposed in solving the VRP with stochastic demands. Approximate-distance fuzzy least-squares (ADFL) estimator ADFL estimator is applied to original data taken from a case study. The SSR values of the ADFL estimator and real demand are obtained and then compared to SSR values of the nominal demand and real demand. Empirical results showed that the proposed methods can be viable in solving problems under circumstances of having vague and imprecise performance ratings. The results further proved that application of the ADFL was realistic and efficient estimator to face the stochastic demand challenges in vehicle routing system management and solve relevant problems.

Keywords: fuzzy least-squares, stochastic, location, routing problems

Procedia PDF Downloads 401
13528 Micro-sovereignty Dynamics: Property Management and Biopolitics

Authors: Sibo Lu, Zhongkai Qian, Haotian Zhang

Abstract:

This article examines the phenomenon of micro-sovereignty in the context of property management and its implications for biopolitics and urban governance in mainland China. It explores the transformation of urban spaces into privatized communities managed by property companies, leading to the reterritorialization of urban areas and the segmentation of urban populations. Drawing on legal frameworks, we analyze how commercial real estate development and property management have reshaped the urban landscape, placing nearly all urban residents within service areas of property management firms, thus establishing micro-sovereign entities that exercise control over residential spaces. Through a critique of property management's sovereign effects on social organization and the exploration of autonomous, democratic alternatives in community governance, this article contributes to the broader discourse on sovereignty, governance, and resistance within the urban milieu of contemporary China. It underscores the urgent need for more democratic forms of community management that can transcend the capitalist logic of property management companies and foster genuine participatory governance at the grassroots level.

Keywords: biopolitic, critical theory, political sociology, political philosophy

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13527 Study on Water Level Management Criteria of Reservoir Failure Alert System

Authors: B. Lee, B. H. Choi

Abstract:

The loss of safety for reservoirs brought about by climate change and facility aging leads to reservoir failures, which results in the loss of lives and property damage in downstream areas. Therefore, it is necessary to provide a reservoir failure alert system for downstream residents to detect the early signs of failure (with sensors) in real-time and perform safety management to prevent and minimize possible damage. 10 case studies were carried out to verify the water level management criteria of four levels (attention, caution, alert, serious). Peak changes in water level data were analysed. The results showed that ‘Caution’ and ‘Alert’ were closed to 33% and 66% of difference in level between flood water level and full water level. Therefore, it is adequate to use initial water level management criteria of reservoir failure alert system for the first year. Acknowledgment: This research was supported by a grant (2017-MPSS31-002) from 'Supporting Technology Development Program for Disaster Management' funded by the Ministry of the Interior and Safety(MOIS)

Keywords: alert system, management criteria, reservoir failure, sensor

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13526 Agile Project Management: A Real Application in a Multi-Project Research and Development Center

Authors: Aysegul Sarac

Abstract:

The aim of this study is to analyze the impacts of integrating agile development principles and practices, in particular to reduce project lead time in a multi-project environment. We analyze Arçelik Washing Machine R&D Center in which multiple projects are conducted by shared resources. In the first part of the study, we illustrate the current waterfall model system by using a value stream map. We define all activities starting from the first idea of the project to the customer and measure process time and lead time of projects. In the second part of the study we estimate potential improvements and select a set of these improvements to integrate agile principles. We aim to develop a future state map and analyze the impacts of integrating lean principles on project lead time. The main contribution of this study is that we analyze and integrate agile product development principles in a real multi-project system.

Keywords: agile project management, multi project system, project lead time, product development

Procedia PDF Downloads 278
13525 An Evaluation of the Impact of International Accounting Standards on Financial Reporting Quality: Evidence from Emerging Economies

Authors: Kwadwo Yeboah

Abstract:

Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries.

Keywords: accounting, international, standards, finance

Procedia PDF Downloads 57