Search results for: value creation process
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 16344

Search results for: value creation process

14844 The Reality of Libyan Airports and Future Prospects

Authors: Ramadan Ahmed Abugeddida

Abstract:

Libya is one of the third world countries, has a lot of natural resources, notably oil and gas, as well as attractive tourist sites, in addition to the vast area and diversity of the regions, oil is the main source of income in Libya, which was discovered in the sixties of the last century, which also contributed to the creation of some fundamental changes in the country's infrastructure, such as roads, hospitals, schools, airports, seaports, as well as factories. This paper focuses on airports as one of the most vital institutions in the country, linking the country to the outside world, where dealing with the current situation of airports, in terms of capabilities and infrastructure, as well as the level of services, in other words, to assess the current status of the airports and to identify strengths and weaknesses, as well as general description of the position and what can be done in the future for the advancement of this vital sector. This paper is a part of the doctoral thesis will be carried out by the researcher during the coming period entitled efficiency improvement through implementation of strategic quality management.

Keywords: airports, efficiency improvement, quality, strategy

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14843 Systematic Process for Constructing an Augmented Reality Display Platform

Authors: Cheng Chieh Hsu, Alfred Chen, Yu-Pin Ma, Meng-Jie Lin, Fu Pai Chiu, Yi-Yan Sie

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In this study, it is attempted to construct an augmented reality display platform (ARDP), and its objectives are two facets, i.e. 1) providing a creative display mode for museums/historical heritages and 2) providing a benchmark for human-computer interaction professionals to build an augmented reality display platform. A general augmented reality theory has been explored in the very beginning and afterwards a systematic process model is proposed. There are three major core tasks to be done for the platform, i.e. 1) constructing the physical interactive table, 2) designing the media, and 3) designing the media carrier. In order to describe how the platform manipulates, the authors have introduced Tainan Confucius Temple, a cultural heritage in Taiwan, as a case study. As a result, a systematic process with thirteen steps has been developed and it aims at providing a rational method for constructing the platform.

Keywords: human-computer interaction, media, media carrier, augmented reality display platform

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14842 Sustainable Material Selection for Buildings: Analytic Network Process Method and Life Cycle Assessment Approach

Authors: Samira Mahmoudkelayeh, Katayoun Taghizade, Mitra Pourvaziri, Elnaz Asadian

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Over the recent decades, depletion of resources and environmental concerns made researchers and practitioners present sustainable approaches. Since construction process consumes a great deal of both renewable and non-renewable resources, it is of great significance regarding environmental impacts. Choosing sustainable construction materials is a remarkable strategy presented in many researches and has a significant effect on building’s environmental footprint. This paper represents an assessment framework for selecting best sustainable materials for exterior enclosure in the city of Tehran based on sustainability principles (eco-friendly, cost effective and socio-cultural viable solutions). To perform a comprehensive analysis of environmental impacts, life cycle assessment, a cradle to grave approach is used. A questionnaire survey of construction experts has been conducted to determine the relative importance of criteria. Analytic Network Process (ANP) is applied as a multi-criteria decision-making method to choose sustainable material which consider interdependencies of criteria and sub-criteria. Finally, it prioritizes and aggregates relevant criteria into ultimate assessed score.

Keywords: sustainable materials, building, analytic network process, life cycle assessment

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14841 The Effect of Change Communication towards Commitment to Change through the Role of Organizational Trust

Authors: Enno R. Farahzehan, Wustari L. Mangundjaya

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Organizational change is necessary to develop innovation and to compete with other competitors. Organizational changes were also made to defend the existence of the organization itself. Success in implementing organizational change consists of a variety of factors, one of which is individual (employee) who run changes. The employee must have the willingness and ability in carrying out the changes. Besides, employees must also have a commitment to change for creation of the successful organizational change. This study aims to execute the effect of change communication towards commitment to change through the role of organizational trust. The respondents of this study were employees who work in organizations, which have been or are currently running organizational changes. The data were collected using Change Communication, Commitment to Change, and Organizational Trust Inventory. The data were analyzed using regression. The result showed that there is an effect among change communication towards commitment to change which is higher when mediated by organizational trust. This paper will contribute to the knowledge and implications of organizational change, that shows change communication can affect commitment to change among employee if there is trust in the organization.

Keywords: change communication, commitment to change, organizational trust, organizational change

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14840 Enhancement of Dissolved Oxygen Concentration during the Electrocoagulation Process Using an Innovative Flow Column: Electrocoagulation Reactor

Authors: Khalid S. Hashim, Andy Shaw, Rafid Alkhaddar

Abstract:

Dissolved oxygen (DO) plays a key role in the electrocoagulation process (EC) as it oxidizes the heavy metals, ammonia, and cyanide into other forms that can be removed easily from water. Hence, many of the previous investigations used external aerators to provide the required DO inside EC reactors, especially when the water being treated had a low DO (such as leachate and high organic content waters), or when the DO depleted during the EC treatment. Although the external aeration process effectively enhances the DO concentration, it has a significant impact on energy consumption. Thus, the present project aims to fill a part of this gap in the literature by an innovative use of perforated flow columns in the design of an EC reactor (ECR1). In order to investigate the performance of ECR1, water samples with a controlled DO concentration were pumped at different flow rates (110, 220, and 440 ml/min) to the ECR1 for 10 min. The obtained results demonstrated that the ECR1 increased the DO concentration from 5.0 to 9.54, 10.53, and 11.0 mg/L, which is equivalent to 90.8%, 110.6%, and 120% at flow rates of 110, 220, and 440 mL/min respectively.

Keywords: flow column, electrocoagulation, dissolved oxygen, water treatment

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14839 Removal of Cr⁶⁺, Co²⁺ and Ni²⁺ Ions from Aqueous Solutions by Algerian Enteromorpha compressa (L.) Biomass

Authors: Asma Aid, Samira Amokrane, Djamel Nibou, Hadj Mekatel

Abstract:

The marine Enteromorpha Compressa (L.) (ECL) biomass was used as a low-cost biological adsorbent for the removal of Cr⁶⁺, Co²⁺ and Ni²⁺ ions from artificially contaminated aqueous solutions. The operating variables pH, the initial concentration C₀, the solid/liquid ratio R and the temperature T were studied. A full factorial experimental design technique enabled us to obtain a mathematical model describing the adsorption of Cr⁶⁺, Co²⁺ and Ni²⁺ ions and to study the main effects and interactions among operational parameters. The equilibrium isotherm has been analyzed by Langmuir, Freundlich, and Dubinin-Radushkevich models; it has been found that the adsorption process follows the Langmuir model for the used ions. Kinetic studies showed that the pseudo-second-order model correlates our experimental data. Thermodynamic parameters showed the endothermic heat of adsorption and the spontaneity of the adsorption process for Cr⁶⁺ ions and exothermic heat of adsorption for Co²⁺ and Ni²⁺ ions.

Keywords: enteromorpha Compressa, adsorption process, Cr⁶⁺, Co²⁺ and Ni²⁺, equilibrium isotherm

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14838 Descriptive Analysis: New Media Influence on Decision Makers

Authors: Bashaiar Alsanaa

Abstract:

The process of decision making requires environment surveillance and public opinion monitoring, both of which can be attained through effective use of social media. This study aims to investigate the extent to which new media influence the decision making process by the Kuwaiti government. The research explores how unprecedented access to information as well as dynamic user-interaction made possible by new technologies play a significant role in all aspects of decision making whether on the end of the public or decision makers themselves. The research analyzes two case studies where public opinion was forceful on social media in order to explore how such media create interactive and liberal environments for individuals to participate in the process of taking action with regards to political, economic and social issues. The findings of this descriptive study indicate the overwhelming extent to which social media are being used in Kuwait to create new social reform by the government based on citizen interaction with current topics.

Keywords: communication, descriptive, new media technologies, social media.

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14837 Improvement in Drying Characteristics of Raisin by Carbonic Maceration– Process Optimization

Authors: Nursac Akyol, Merve S. Turan, Mustafa Ozcelik, Erdogan Kucukoner, Erkan Karacabey

Abstract:

Traditional raisin production is a long time drying process under sunlight. During this procedure, grapes are open to some environmental effects besides the adverse effects of the long drying period. Thus, there is a need to develop an alternative method being applicable instead of traditional one. To this extent, a combination of a potential pretreatment (carbonic maceration, CM) with convectional oven drying was examined. CM application was used in raisin production (grape drying) as a pretreatment process before oven drying. Pressure, temperature and time were examined as application parameters of CM. In conventional oven drying, the temperature is a process variable. The aim is to find out how CM and convectional drying processes affect the drying characteristics of grapes as well as their physical and chemical properties. For this purpose, the response surface method was used to determine both the effects of the variables and the optimum pretreatment and drying conditions. The optimum conditions of CM for raisin production were 0.3 MPa of pressure value, 4°C of application temperature and 8 hours of application time. The optimized drying temperature was 77°C. The results showed that the application of CM before the drying process improved the drying characteristics. Drying took only 389 minutes for grapes pretreated by CM under optimum conditions and 495 minutes for the control group dried only by the conventional drying process. According to these results, a decrease of 21% was achieved in the time requirement for raisin production. Also, it was observed that the samples dried under optimum conditions had similar physical properties as those the control group had. It was seen that raisin, which was dried under optimum conditions were in better condition in terms of some of the bioactive contents compared to control groups. In light of all results, it is seen that CM has an important potential in the industrial drying of grape samples. The current study was financially supported by TUBITAK, Turkey (Project no: 116R038).

Keywords: drying time, pretreatment, response surface methodlogy, total phenolic

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14836 An Analysis of Teacher Knowledge of Recognizing and Addressing the Needs of Traumatized Students

Authors: Tiffany Hollis

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Childhood trauma is well documented in mental health research, yet has received little attention in urban schools. Child trauma affects brain development and impacts cognitive, emotional, and behavioral functioning. When educators understand that some of the behaviors that appear to be aggressive in nature might be the result of a hidden diagnosis of trauma, learning can take place, and the child can thrive in the classroom setting. Traumatized children, however, do not fit neatly into any single ‘box.’ Although many children enter school each day carrying with them the experience of exposure to violence in the home, the symptoms of their trauma can be multifaceted and complex, requiring individualized therapeutic attention. The purpose of this study was to examine how prepared educators are to address the unique challenges facing children who experience trauma. Given the vast number of traumatized children in our society, it is evident that our education system must investigate ways to create an optimal learning environment that accounts for trauma, addresses its impact on cognitive and behavioral development, and facilitates mental and emotional health and well-being. The researcher describes the knowledge, attitudes, dispositions, and skills relating to trauma-informed knowledge of induction level teachers in a diverse middle school. The data for this study were collected through interviews with teachers, who are in the induction phase (the first three years of their teaching career). The study findings paint a clear picture of how ill-prepared educators are to address the needs of students who have experienced trauma and the implications for the development of a professional development workshop or series of workshops that train teachers how to recognize and address and respond to the needs of students. The study shows how teachers often lack skills to meet the needs of students who have experienced trauma. Traumatized children regularly carry a heavy weight on their shoulders. Children who have experienced trauma may feel that the world is filled with unresponsive, threatening adults, and peers. Despite this, supportive interventions can provide traumatized children with places to go that are safe, stimulating, and even fun. Schools offer an environment that potentially meets these requirements by creating safe spaces where students can feel at ease and have fun while also learning via stimulating educational activities. This study highlights the lack of preparedness of educators to address the academic, behavioral, and cognitive needs of students who have experienced trauma. These findings provide implications for the creation of a professional development workshop that addresses how to recognize and address the needs of students who have experienced some type of trauma. They also provide implications for future research with a focus on specific interventions that enable the creation of optimal learning environments where students who have experienced trauma and all students can succeed, regardless of their life experiences.

Keywords: educator preparation, induction educators, professional development, trauma-informed

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14835 Testing Capabilities and Limitations of EBM Technology to Guide Design with a Test Artifact Design including Unique Features

Authors: Kadir Akkuş, Burcu A. Hamat, Kaan Ciloglu

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Additive Manufacturing (AM) is the respectable improvement of this century in the field of manufacturing and regarded as a breakthrough that represents the third industrial revolution by the leading authorities such as Wohlers Associates Inc., The Economist, and MIT Technology Review. Thanks to the stacking and unifying methodology of AM, design of lighter but stiffer parts with really more complex shapes and geometrical features, which were not possible by traditional subtractive manufacturing methods, became achievable. Through analysis of the AM process must be performed and mechanical properties of manufactured test parts must be studied to provide input for design. Furthermore, process capabilities, constraints, limitations and challenges regarding AM must be examined so that the design must be compatible with the process to be able to take all the advantages of the AM. In this paper, capabilities and limitations of AM will be investigated through a test part including unique features and manufactured from Ti-6Al-4V by employing Electron Beam Melting (EBM) technology by comparing to the test parts introduced in literature.

Keywords: additive manufacturing, DfAM, EBM, test artifact, Ti-6Al-4V

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14834 Variations in the Angulation of the First Sacral Spinous Process Angle Associated with Sacrocaudal Fusion in Greyhounds

Authors: Sa'ad M. Ismail, Hung-Hsun Yen, Christina M. Murray, Helen M. S. Davies

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In the dog, the median sacral crest is formed by the fusion of three sacral spinous processes. In greyhounds with standard sacrums, this fusion in the median sacral crest consists of the fusion of three sacral spinous processes while it consists of four in greyhounds with sacrocaudal fusion. In the present study, variations in the angulation of the first sacral spinous process in association with different types of sacrocaudal fusion in the greyhound were investigated. Sacrums were collected from 207 greyhounds (102 sacrums; type A (unfused) and 105 with different types of sacrocaudal fusion; types: B, C and D). Sacrums were cleaned by boiling and dried and then were placed on their ventral surface on a flat surface and photographed from the left side using a digital camera at a fixed distance. The first sacral spinous process angle (1st SPA) was defined as the angle formed between the cranial border of the cranial ridge of the first sacral spinous process and the line extending across the most dorsal surface points of the spinous processes of the S1, S2, and S3. Image-Pro Express Version 5.0 imaging software was used to draw and measure the angles. Two photographs were taken for each sacrum and two repeat measurements were also taken of each angle. The mean value of the 1st SPA in greyhounds with sacrocaudal fusion was less (98.99°, SD ± 11, n = 105) than those in greyhounds with standard sacrums (99.77°, SD ± 9.18, n = 102) but was not significantly different (P < 0.05). Among greyhounds with different types of sacrocaudal fusion the mean value of the 1st SPA was as follows: type B; 97.73°, SD ± 10.94, n = 39, type C: 101.42°, SD ± 10.51, n = 52, and type D: 94.22°, SD ± 11.30, n = 12. For all types of fusion these angles were significantly different from each other (P < 0.05). Comparing the mean value of the1st SPA in standard sacrums (Type A) with that for each type of fusion separately showed that the only significantly different angulation (P < 0.05) was between standard sacrums and sacrums with sacrocaudal fusion sacrum type D (only body fusion between the S1 and Ca1). Different types of sacrocaudal fusion were associated with variations in the angle of the first sacral spinous process. These variations may affect the alignment and biomechanics of the sacral area and the pattern of movement and/or the force produced by both hind limbs to the cranial parts of the body and may alter the loading of other parts of the body. We concluded that any variations in the sacrum anatomical features might change the function of the sacrum or surrounding anatomical structures during movement.

Keywords: angulation of first sacral spinous process, biomechanics, greyhound, locomotion, sacrocaudal fusion

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14833 Modular Data and Calculation Framework for a Technology-based Mapping of the Manufacturing Process According to the Value Stream Management Approach

Authors: Tim Wollert, Fabian Behrendt

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Value Stream Management (VSM) is a widely used methodology in the context of Lean Management for improving end-to-end material and information flows from a supplier to a customer from a company’s perspective. Whereas the design principles, e.g. Pull, value-adding, customer-orientation and further ones are still valid against the background of an increasing digitalized and dynamic environment, the methodology itself for mapping a value stream is characterized as time- and resource-intensive due to the high degree of manual activities. The digitalization of processes in the context of Industry 4.0 enables new opportunities to reduce these manual efforts and make the VSM approach more agile. The paper at hand aims at providing a modular data and calculation framework, utilizing the available business data, provided by information and communication technologies for automizing the value stream mapping process with focus on the manufacturing process.

Keywords: lean management 4.0, value stream management (VSM) 4.0, dynamic value stream mapping, enterprise resource planning (ERP)

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14832 Retrofitting Cement Plants with Oxyfuel Technology for Carbon Capture

Authors: Peloriadi Konstantina, Fakis Dimitris, Grammelis Panagiotis

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Methods for carbon capture and storage (CCS) can play a key role in the reduction of industrial CO₂ emissions, especially in the cement industry, which accounts for 7% of global emissions. Cement industries around the world have committed to address this problem by reaching carbon neutrality by the year 2050. The aim of the work to be presented was to contribute to the decarbonization strategy by integrating the 1st generation oxyfuel technology in cement production plants. This technology has been shown to improve fuel efficiency while providing one of the most cost-effective solutions when compared to other capture methods. A validated simulation of the cement plant was thus used as a basis to develop an oxyfuel retrofitted cement process. The process model for the oxyfuel technology is developed on the ASPEN (Advanced System for Process Engineering) PLUSTM simulation software. This process consists of an Air Separation Unit (ASU), an oxyfuel cement plant with coal and alternative solid fuel (ASF) as feedstock, and a carbon dioxide processing unit (CPU). A detailed description and analysis of the CPU will be presented, including the findings of a literature review and simulation results, regarding the effects of flue gas impurities during operation. Acknowledgment: This research has been conducted in the framework of the EU funded AC2OCEM project, which investigates first and the second generation oxyfuel concepts.

Keywords: oxyfuel technology, carbon capture and storage, CO₂ processing unit, cement, aspen plus

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14831 Interoperable Design Coordination Method for Sharing Communication Information Using Building Information Model Collaboration Format

Authors: Jin Gang Lee, Hyun-Soo Lee, Moonseo Park

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The utilization of BIM and IFC allows project participants to collaborate across different areas by consistently sharing interoperable product information represented in a model. Comments or markups generated during the coordination process can be categorized as communication information, which can be shared in less standardized manner. It can be difficult to manage and reuse such information compared to the product information in a model. The present study proposes an interoperable coordination method using BCF (the BIM Collaboration Format) for managing and sharing the communication information during BIM based coordination process. A management function for coordination in the BIM collaboration system is developed to assess its ability to share the communication information in BIM collaboration projects. This approach systematically links communication information during the coordination process to the building model and serves as a type of storage system for retrieving knowledge created during BIM collaboration projects.

Keywords: design coordination, building information model, BIM collaboration format, industry foundation classes

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14830 Repeatable Surface Enhanced Raman Spectroscopy Substrates from SERSitive for Wide Range of Chemical and Biological Substances

Authors: Monika Ksiezopolska-Gocalska, Pawel Albrycht, Robert Holyst

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Surface Enhanced Raman Spectroscopy (SERS) is a technique used to analyze very low concentrations of substances in solutions, even in aqueous solutions - which is its advantage over IR. This technique can be used in the pharmacy (to check the purity of products); forensics (whether at a crime scene there were any illegal substances); or medicine (serving as a medical test) and lots more. Due to the high potential of this technique, its increasing popularity in analytical laboratories, and simultaneously - the absence of appropriate platforms enhancing the SERS signal (crucial to observe the Raman effect at low analyte concentration in solutions (1 ppm)), we decided to invent our own SERS platforms. As an enhancing layer, we have chosen gold and silver nanoparticles, because these two have the best SERS properties, and each has an affinity for the other kind of particles, which increases the range of research capabilities. The next step was to commercialize them, which resulted in the creation of the company ‘SERSitive.eu’ focusing on production of highly sensitive (Ef = 10⁵ – 10⁶), homogeneous and reproducible (70 - 80%) substrates. SERStive SERS substrates are made using the electrodeposition of silver or silver-gold nanoparticles technique. Thanks to a very detailed analysis of data based on studies optimizing such parameters as deposition time, temperature of the reaction solution, applied potential, used reducer, or reagent concentrations using a standardized compound - p-mercaptobenzoic acid (PMBA) at a concentration of 10⁻⁶ M, we have developed a high-performance process for depositing precious metal nanoparticles on the surface of ITO glass. In order to check a quality of the SERSitive platforms, we examined the wide range of the chemical compounds and the biological substances. Apart from analytes that have great affinity to the metal surfaces (e.g. PMBA) we obtained very good results for those fitting less the SERS measurements. Successfully we received intensive, and what’s more important - very repetitive spectra for; amino acids (phenyloalanine, 10⁻³ M), drugs (amphetamine, 10⁻⁴ M), designer drugs (cathinone derivatives, 10⁻³ M), medicines and ending with bacteria (Listeria, Salmonella, Escherichia coli) and fungi.

Keywords: nanoparticles, Raman spectroscopy, SERS, SERS applications, SERS substrates, SERSitive

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14829 Development and Investigation of Efficient Substrate Feeding and Dissolved Oxygen Control Algorithms for Scale-Up of Recombinant E. coli Cultivation Process

Authors: Vytautas Galvanauskas, Rimvydas Simutis, Donatas Levisauskas, Vykantas Grincas, Renaldas Urniezius

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The paper deals with model-based development and implementation of efficient control strategies for recombinant protein synthesis in fed-batch E.coli cultivation processes. Based on experimental data, a kinetic dynamic model for cultivation process was developed. This model was used to determine substrate feeding strategies during the cultivation. The proposed feeding strategy consists of two phases – biomass growth phase and recombinant protein production phase. In the first process phase, substrate-limited process is recommended when the specific growth rate of biomass is about 90-95% of its maximum value. This ensures reduction of glucose concentration in the medium, improves process repeatability, reduces the development of secondary metabolites and other unwanted by-products. The substrate limitation can be enhanced to satisfy restriction on maximum oxygen transfer rate in the bioreactor and to guarantee necessary dissolved carbon dioxide concentration in culture media. In the recombinant protein production phase, the level of substrate limitation and specific growth rate are selected within the range to enable optimal target protein synthesis rate. To account for complex process dynamics, to efficiently exploit the oxygen transfer capability of the bioreactor, and to maintain the required dissolved oxygen concentration, adaptive control algorithms for dissolved oxygen control have been proposed. The developed model-based control strategies are useful in scale-up of cultivation processes and accelerate implementation of innovative biotechnological processes for industrial applications.

Keywords: adaptive algorithms, model-based control, recombinant E. coli, scale-up of bioprocesses

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14828 Cinematic Transgression and Sexuality: A Study of Rituparno Ghosh's ‘Queer Trilogy’

Authors: Sudipta Garai

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Films as a cultural, social practice remains a dominant space for creation and destruction of ideologies and practices which make the sociological viewing, analysis, and interpretation of the same a complex affair. It remains the doorway between the interpretations and understanding of the writer/director and the reader/viewer. India, being a multi-linguistic culture, the media plays a much intriguing role than that of newspaper, books, stories, novels or any other medium of expression. Known to be the largest democracy, the State seem to guarantee and safeguard people’s choices and life of dignity through its Fundamental Rights and Directives. However, the laws contradict themselves when it comes to IPC 377 criminalizing anything except penovaginal sexual intercourse restricting alternative sexual preferences and practices questioning its sense of ‘democracy.' In this context, the issue of homosexuality came up in bits and pieces through various representations in ‘popular’ cinema mostly with sudden references of mockery and laughter where the explicit narratives of ‘queer’ seemed missing. Rituparno Ghosh, an eminent film maker of Bengal, came up as the ‘queer’ face in Kolkata specifically through his ‘queer’ trilogy (Memories in March, 2010; Arekti Premer Golpo, 2010; Chitrangada: A Crowning Wish, 2012) coming out of his own closet and speaking about his own sexual choices not only through the explicit narratives in films but also in person which made these films an important point of departure in Bengali film history. A sociological reading of these films through a discourse analysis is being done with the critical questions of ‘choice,' ’freedom,' ‘love and marriage’ and most importantly the ‘change.' This study not only focuses on the films and its analysis of content but also to engage with its audience, queer and not in order to extend beyond the art form into the actual vulnerabilities of life and experiences through informal interviews, focused group discussions and engaging with the real life narratives. A research of this kind is always looked upon as a medium of change hoping for a better world wiping away the discrimination and ‘shame’ the ‘queer’ faces in their everyday life, but a social science research is limited but its ‘time’ and academic boundary where the hope of change might be initiated but not fulfilled. The experiences and reflections of the ‘queer’ not only redefined the narratives of the films but also me as a researcher. The perspectives of the ‘hetero-normative’ informants gave a broader picture of the study and the socio-cultural complications that are intrigued with the ideas of resistance and change. The issues on subjectivity, power, and position couldn’t be wiped out in a study of this kind as both politics and aesthetics become integrated with each other in the creation of any art form be it films or a study of research.

Keywords: cinema, alternative sexualities, narratives, sexual choices, state and society

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14827 The Reflection of Greek Reality Concerning Taxation from the Perspective of Both Tax Payers and Taxmen

Authors: Evagelia Makri, Maria Tsourela, Dimitris Paschaloudis, Dafni M. Nerantzaki

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One of the biggest financial and social problems, which at the same time constitute one of the greater challenges that Greek society faces today, is the illegal avoidance of tax payments. Tax evasion may negate financial data and community budgets, as well as breed financial chaos. This research seeks to reflect Greek reality concerning tax measures. Also, there will be an effort to record the factors surrounding tax evasion. Greek tax system’s data will be rendered in financial terms. Questionnaires will be handed out to tax payers, and interviews will be conducted to taxmen. The quantitative analysis of the questionnaire answers will define the tax payers’ opinion towards the existence of tax evasion. The qualitative analysis of the interviews will reveal the main reason that boosts tax evasion. At the end, there will be some realistic proposals about how to better collect taxes, through the creation of a strong regulatory mechanism.

Keywords: tax evasion, tax collection measures, insurance recovery measures, Greek tax system

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14826 Pueblos Mágicos in Mexico: The Loss of Intangible Cultural Heritage and Cultural Tourism

Authors: Claudia Rodriguez-Espinosa, Erika Elizabeth Pérez Múzquiz

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Since the creation of the “Pueblos Mágicos” program in 2001, a series of social and cultural events had directly affected the heritage conservation of the 121 registered localities until 2018, when the federal government terminated the program. Many studies have been carried out that seek to analyze from different perspectives and disciplines the consequences that these appointments have generated in the “Pueblos Mágicos.” Multidisciplinary groups such as the one headed by Carmen Valverde and Liliana López Levi, have brought together specialists from all over the Mexican Republic to create a set of diagnoses of most of these settlements, and although each one has unique specificities, there is a constant in most of them that has to do with the loss of cultural heritage and that is related to transculturality. There are several factors identified that have fostered a cultural loss, as a direct reflection of the economic crisis that prevails in Mexico. It is important to remember that the origin of this program had as its main objective to promote the growth and development of local economies since one of the conditions for entering the program is that they have less than 20,000 inhabitants. With this goal in mind, one of the first actions that many “Pueblos Mágicos” carried out was to improve or create an infrastructure to receive both national and foreign tourists since this was practically non-existent. Creating hotels, restaurants, cafes, training certified tour guides, among other actions, have led to one of the great problems they face: globalization. Although by itself it is not bad, its impact in many cases has been negative for heritage conservation. The entry into and contact with new cultures has led to the undervaluation of cultural traditions, their transformation and even their total loss. This work seeks to present specific cases of transformation and loss of cultural heritage, as well as to reflect on the problem and propose scenarios in which the negative effects can be reversed. For this text, 36 “Pueblos Mágicos” have been selected for study, based on those settlements that are cited in volumes I and IV (the first and last of the collection) of the series produced by the multidisciplinary group led by Carmen Valverde and Liliana López Levi (researchers from UNAM and UAM Xochimilco respectively) in the project supported by CONACyT entitled “Pueblos Mágicos. An interdisciplinary vision”, of which we are part. This sample is considered representative since it forms 30% of the total of 121 “Pueblos Mágicos” existing at that moment. With this information, the elements of its intangible heritage loss or transformation have been identified in every chapter based on the texts written by the participants of that project. Finally, this text shows an analysis of the effects that this federal program, as a public policy applied to 132 populations, has had on the conservation or transformation of the intangible cultural heritage of the “Pueblos Mágicos.” Transculturality, globalization, the creation of identities and the desire to increase the flow of tourists have impacted the changes that traditions (main intangible cultural heritage) have had in the 18 years that the federal program lasted.

Keywords: public policies, cultural tourism, heritage preservation, pueblos mágicos program

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14825 Component Lifecycle and Concurrency Model in Usage Control (UCON) System

Authors: P. Ghann, J. Shiguang, C. Zhou

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Access control is one of the most challenging issues facing information security. Access control is defined as, the ability to permit or deny access to a particular computational resource or digital information by an unauthorized user or subject. The concept of usage control (UCON) has been introduced as a unified approach to capture a number of extensions for access control models and systems. In UCON, an access decision is determined by three factors: Authorizations, obligations and conditions. Attribute mutability and decision continuity are two distinct characteristics introduced by UCON for the first time. An observation of UCON components indicates that, the components are predefined and static. In this paper, we propose a new and flexible model of usage control for the creation and elimination of some of these components; for example new objects, subjects, attributes and integrate these with the original UCON model. We also propose a model for concurrent usage scenarios in UCON.

Keywords: access control, concurrency, digital container, usage control

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14824 Treatment and Characterization of Cadmium Metal From Textile Factory Wastewater by Electrochemical Process Using Aluminum Plate Electrode

Authors: Dessie Tibebe, Yeshifana Ayenew, Marye Mulugeta, Yezbie Kassa, Zerubabel Moges, Dereje Yenealem, Tarekegn Fentie, Agmas Amare, Hailu Sheferaw Ayele

Abstract:

Electrochemical treatment technology is a technique used for wastewater treatment due to its ability to eliminate impurities that are not easily removed by chemical processes. The objective of the study is the treatment and characterization of textile wastewater by an electrochemical process. The results obtained at various operational parameters indicated that at 20 minutes of electrochemical process at ( pH =7), initial concentration 10 mg/L, current density 37.5 mA/cm², voltage 9 v and temperature 25⁰C the highest removal efficiency was achieved. The kinetics of removal of selected metal by electrochemical treatment has been successfully described by the first-order rate equation. The results of microscopic techniques using SEM for the scarified electrode before treatment were uniform and smooth, but after the electrochemical process, the morphology was completely changed. This is due to the detection of the adsorbed aluminum hydroxide coming from adsorption of the conducting electrolyte, chemicals used in the experiments, alloying and the scrap impurities of the anode and cathode. The FTIR spectroscopic analysis broad bands at 3450 cm-¹ representing O-H functional groups, while the presence of H-O-H and Al-H groups are indicated by the bands at 2850-2750 cm-¹ and 1099 representing C-H functional groups.

Keywords: electrochemical, treatment, textile wastewater, kinetics, removal efficiency

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14823 Environmental Factors Affecting Knowledge Transfer between the Context of the Training Institution and the Context of the Work Environment: The Case of Agricultural Vocational Training

Authors: Oussedik Lydia, Zaouani-Denoux Souâd

Abstract:

Given the evolution of professions, training is becoming a solution to meet the current requirements of the labor market. Notably, the amount of money invested in training activities is considerable and continuously increasing globally. The justification of this investment becomes an obligation for those responsible for training. Therefore, the impact of training can be measured by the degree to which the knowledge, skills, and attitudes acquired through training are transferred to the workplace. Further, knowledge transfer is fundamental because the objective of any training is to be close to a professional environment in order to improve the productivity of participants. Hence, the need to better understand the knowledge transfer process in order to determine the factors that may influence it. The objective of this research is to understand the process of knowledge transfer that can occur between two contexts: professional training and the workplace, which will provide further insight to identify the environmental factors that can hinder or promote it. By examining participants' perceptions of the training and work contexts, this qualitative approach seeks to understand the knowledge transfer process that occurs between the two contexts. It also aims to identify the factors that influence it. The results will help managers identify environmental factors in the training and work context that may impact knowledge transfer. These results can be used to promote the knowledge transfer process and the performance of the trainees.

Keywords: knowledge transfer, professional training, professional training in agriculture, training context, professional context

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14822 Performance Assessment of Carbon Nano Tube Based Cutting Fluid in Machining Process

Authors: Alluru Gopala Krishna, Thella Babu Rao

Abstract:

In machining, there is always a problem with heat generation and friction produced during the process as they consequently affect tool wear and surface finish. An instant heat transfer mechanism could protect the cutting tool edge and enhance the tool life by cooling the cutting edge of the tool. In the present work, carbon nanotube (CNT) based nano-cutting fluid is proposed for machining a hard-to-cut material. Tool wear and surface roughness are considered for the evaluation of the nano-cutting fluid in turning process. The performance of nanocoolant is assessed against the conventional coolant and dry machining conditions and it is observed that the proposed nanocoolant has produced better performance than the conventional coolant.

Keywords: CNT based nano cutting fluid, tool wear, turning, surface roughness

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14821 Switching to the Latin Alphabet in Kazakhstan: A Brief Overview of Character Recognition Methods

Authors: Ainagul Yermekova, Liudmila Goncharenko, Ali Baghirzade, Sergey Sybachin

Abstract:

In this article, we address the problem of Kazakhstan's transition to the Latin alphabet. The transition process started in 2017 and is scheduled to be completed in 2025. In connection with these events, the problem of recognizing the characters of the new alphabet is raised. Well-known character recognition programs such as ABBYY FineReader, FormReader, MyScript Stylus did not recognize specific Kazakh letters that were used in Cyrillic. The author tries to give an assessment of the well-known method of character recognition that could be in demand as part of the country's transition to the Latin alphabet. Three methods of character recognition: template, structured, and feature-based, are considered through the algorithms of operation. At the end of the article, a general conclusion is made about the possibility of applying a certain method to a particular recognition process: for example, in the process of population census, recognition of typographic text in Latin, or recognition of photos of car numbers, store signs, etc.

Keywords: text detection, template method, recognition algorithm, structured method, feature method

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14820 Integrating Data Mining within a Strategic Knowledge Management Framework: A Platform for Sustainable Competitive Advantage within the Australian Minerals and Metals Mining Sector

Authors: Sanaz Moayer, Fang Huang, Scott Gardner

Abstract:

In the highly leveraged business world of today, an organisation’s success depends on how it can manage and organize its traditional and intangible assets. In the knowledge-based economy, knowledge as a valuable asset gives enduring capability to firms competing in rapidly shifting global markets. It can be argued that ability to create unique knowledge assets by configuring ICT and human capabilities, will be a defining factor for international competitive advantage in the mid-21st century. The concept of KM is recognized in the strategy literature, and increasingly by senior decision-makers (particularly in large firms which can achieve scalable benefits), as an important vehicle for stimulating innovation and organisational performance in the knowledge economy. This thinking has been evident in professional services and other knowledge intensive industries for over a decade. It highlights the importance of social capital and the value of the intellectual capital embedded in social and professional networks, complementing the traditional focus on creation of intellectual property assets. Despite the growing interest in KM within professional services there has been limited discussion in relation to multinational resource based industries such as mining and petroleum where the focus has been principally on global portfolio optimization with economies of scale, process efficiencies and cost reduction. The Australian minerals and metals mining industry, although traditionally viewed as capital intensive, employs a significant number of knowledge workers notably- engineers, geologists, highly skilled technicians, legal, finance, accounting, ICT and contracts specialists working in projects or functions, representing potential knowledge silos within the organisation. This silo effect arguably inhibits knowledge sharing and retention by disaggregating corporate memory, with increased operational and project continuity risk. It also may limit the potential for process, product, and service innovation. In this paper the strategic application of knowledge management incorporating contemporary ICT platforms and data mining practices is explored as an important enabler for knowledge discovery, reduction of risk, and retention of corporate knowledge in resource based industries. With reference to the relevant strategy, management, and information systems literature, this paper highlights possible connections (currently undergoing empirical testing), between an Strategic Knowledge Management (SKM) framework incorporating supportive Data Mining (DM) practices and competitive advantage for multinational firms operating within the Australian resource sector. We also propose based on a review of the relevant literature that more effective management of soft and hard systems knowledge is crucial for major Australian firms in all sectors seeking to improve organisational performance through the human and technological capability captured in organisational networks.

Keywords: competitive advantage, data mining, mining organisation, strategic knowledge management

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14819 The Analysis of the Protection of Historical and Cultural Heritage in the Development of Cities: Taking Quzhou Ancient City as an Example

Authors: Zhen Shu

Abstract:

The historical and cultural heritage demonstrates the wisdom of the entire nation and it has left its own traces in the process of urban construction. It has very important instructional significance for the construction of modern cities and the development of cultural aspects of modern people. The Protection of historical and cultural heritage has become an inevitable choice for the development of modern civilization. This paper discusses the relationship between urban development and historic preservation. And it emphasizes the important value of strengthening the protection of historical and cultural heritage in urban construction, introduces the value of cultural heritage, the process of historic preservation and its problems in Quzhou, Zhejiang Province. In conclusion, we puts forward some Suggestions for strengthening the protection of historical heritage in the process of urban construction.

Keywords: cultural heritage, historic preservation, Quzhou ancient city, urban development

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14818 Into Composer’s Mind: Understanding the Process of Translating Emotions into Music

Authors: Sanam Preet Singh

Abstract:

Music in comparison to any other art form is more reactive and alive. It has the capacity to directly interact with the listener's mind and generate an emotional response. All the major research conducted in the area majorly relied on the listener’s perspective to draw an understanding of music and its effects. There is a very small number of studies which focused on the source from which music originates, the music composers. This study aims to understand the process of how music composers understand and perceive emotions and how they translate them into music, in simpler terms how music composers encode their compositions to express determining emotions. One-to-one in-depth semi structured interviews were conducted, with 8 individuals both male and female, who were professional to intermediate-level music composers and Thematic analysis was conducted to derive the themes. The analysis showed that there is no single process on which music composers rely, rather there are combinations of multiple micro processes, which constitute the understanding and translation of emotions into music. In terms of perception of emotions, the role of processes such as Rumination, mood influence and escapism was discovered in the analysis. Unique themes about the understanding of their top down and bottom up perceptions were also discovered. Further analysis also revealed the role of imagination and emotional trigger explaining how music composers make sense of emotions. The translation process of emotions revealed the role of articulation and instrumentalization, in encoding or translating emotions to a composition. Further, applications of the trial and error method, nature influences and flow in the translation process are also discussed. In the end themes such as parallels between musical patterns and emotions, comfort zones and relatability also emerged during the analysis.

Keywords: comfort zones, escapism, flow, rumination

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14817 Evaluation of Mechanical Properties of Welds Fabricated at a Close Proximity on Offshore Structures

Authors: T. Nakkeran, C. Dhamodharan, Win Myint Soe , Ramasamy Deverajan, M. Ganesh Babu

Abstract:

This manuscript presents the results of an experimental investigation performed to study the material and mechanical properties of two weld joints fabricated within close proximity. The experiment was designed using welded S355 D Z35 with distances between two parallel adjacent weld toes at 8 mm. These distances were less than the distance that has normally been recommended in standards, codes, and specifications. The main idea of the analysis is to determine any significant effects when welding the joints with the close proximity of 8mm using the SAW welding process of the one joint with high heat put and one joint welded with the FCAW welding process and evaluating the destructing and nondestructive testing between the welded joints. Further, we have evaluated the joints with Mechanical Testing for evaluating by performing Tensile test, bend testing, Macrostructure, Microstructure, Hardness test, and Impact testing. After evaluating the final outcome of the result, no significant changes were observed for welding the close proximity of weld of 8mm distance between the joints as compared to the specification minimum distance between the weldments of any design should be 50mm.

Keywords: S355 carbon steel, weld proximity, SAW process, FCAW process, heat input, bend test, tensile test, hardness test, impact test, macro and microscopic examinations

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14816 Characteristic of Ta Alloy Coating Films on Near-Net Shape with Different Current Densities Using MARC Process

Authors: Young Jun Lee, Tae Hyuk Lee, Kyoung Tae Park, Jong Hyeon Lee

Abstract:

The harsh atmosphere of the sulfur-iodine process used for producing hydrogen requires better corrosion resistance and mechanical properties that is possible to obtain with pure tantalum. Ta-W alloy is superior to pure tantalum but is difficult to alloy due to its high melting temperature. In this study, substrates of near-net shape (Swagelok® tube ISSG8UT4) were coated with Ta-W using the multi-anode reactive alloy coating (MARC) process in molten salt (LiF-NaF-K2TaF7) at different current densities (1, 2 and 4mA/cm2). Ta-4W coating films of uniform coating thicknesses, without any entrapped salt, were successfully deposited on Swagelok tube by electrodeposition at 1 mA/cm2. The resulting coated film with a corrosion rate of less than 0.011 mm/year was attained in hydriodic acid at 160°C, and hardness up to 12.9 % stronger than pure tantalum coated film. The alloy coating films also contributed to significant enhancement of corrosion resistance.

Keywords: tantalum, tantalum alloy, tungsten alloy, electroplating

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14815 Ensuring Consistency under the Snapshot Isolation

Authors: Carlos Roberto Valêncio, Fábio Renato de Almeida, Thatiane Kawabata, Leandro Alves Neves, Julio Cesar Momente, Mario Luiz Tronco, Angelo Cesar Colombini

Abstract:

By running transactions under the Snapshot isolation we can achieve a good level of concurrency, specially in databases with high-intensive read workloads. However, Snapshot is not immune to all the problems that arise from competing transactions and therefore no serialization warranty exists. We propose in this paper a technique to obtain data consistency with Snapshot by using some special triggers that we named Daemon Triggers. Besides keeping the benefits of the Snapshot isolation, the technique is specially useful for those database systems that do not have an isolation level that ensures serializability, like Firebird and Oracle. We describe all the anomalies that might arise when using the Snapshot isolation and show how to preclude them with Daemon Triggers. Based on the methodology presented here, it is also proposed the creation of a new isolation level: Daemon Snapshot.

Keywords: data consistency, serialization, snapshot, isolation

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