Search results for: rules extraction
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3031

Search results for: rules extraction

1501 Conceptualizing IoT Based Framework for Enhancing Environmental Accounting By ERP Systems

Authors: Amin Ebrahimi Ghadi, Morteza Moalagh

Abstract:

This research is carried out to find how a perfect combination of IoT architecture (Internet of Things) and ERP system can strengthen environmental accounting to incorporate both economic and environmental information. IoT (e.g., sensors, software, and other technologies) can be used in the company’s value chain from raw material extraction through materials processing, manufacturing products, distribution, use, repair, maintenance, and disposal or recycling products (Cradle to Grave model). The desired ERP software then will have the capability to track both midpoint and endpoint environmental impacts on a green supply chain system for the whole life cycle of a product. All these enable environmental accounting to calculate, and real-time analyze the operation environmental impacts, control costs, prepare for environmental legislation and enhance the decision-making process. In this study, we have developed a model on how to use IoT devices in life cycle assessment (LCA) to gather emissions, energy consumption, hazards, and wastes information to be processed in different modules of ERP systems in an integrated way for using in environmental accounting to achieve sustainability.

Keywords: ERP, environmental accounting, green supply chain, IOT, life cycle assessment, sustainability

Procedia PDF Downloads 168
1500 A Simple Colorimetric Assay for Paraquat Detection Using Negatively Charged Silver Nanopaticles

Authors: Weena Siangphro, Orawon Chailapakul, Kriangsak Songsrirote

Abstract:

A simple, rapid, sensitive, and economical method based on colorimetry for the determination of paraquat, a widely used herbicide, was developed. Citrate-coated silver nanoparticles (AgNPs) were synthesized as colorimetric probe. The mechanism of the assay is related to aggregation of negatively charged AgNPs induced by positively-charged paraquat resulting from coulombic attraction which causes the color change from deep greenish yellow to pale yellow upon the concentrations of paraquat. Silica gel was exploited as paraquat adsorbent for purification and pre-concentration prior to the direct determination with negatively charged AgNPs without elution step required. The validity of the proposed approach was evaluated by spiking standard paraquat in water and plant samples. Recoveries of paraquat in water samples were 93.6-95.4%, while those in plant samples were 86.6-89.5% by using the optimized extraction procedure. The absorbance of AgNPs at 400 nm was linearly related to the concentration of paraquat over the range of 0.05-50 mg/L with detection limits of 0.05 ppm for water samples, and 0.10 ppm for plant samples.

Keywords: colorimetric assay, paraquat, silica gel, silver nanoparticles

Procedia PDF Downloads 232
1499 Feature-Based Summarizing and Ranking from Customer Reviews

Authors: Dim En Nyaung, Thin Lai Lai Thein

Abstract:

Due to the rapid increase of Internet, web opinion sources dynamically emerge which is useful for both potential customers and product manufacturers for prediction and decision purposes. These are the user generated contents written in natural languages and are unstructured-free-texts scheme. Therefore, opinion mining techniques become popular to automatically process customer reviews for extracting product features and user opinions expressed over them. Since customer reviews may contain both opinionated and factual sentences, a supervised machine learning technique applies for subjectivity classification to improve the mining performance. In this paper, we dedicate our work is the task of opinion summarization. Therefore, product feature and opinion extraction is critical to opinion summarization, because its effectiveness significantly affects the identification of semantic relationships. The polarity and numeric score of all the features are determined by Senti-WordNet Lexicon. The problem of opinion summarization refers how to relate the opinion words with respect to a certain feature. Probabilistic based model of supervised learning will improve the result that is more flexible and effective.

Keywords: opinion mining, opinion summarization, sentiment analysis, text mining

Procedia PDF Downloads 325
1498 Market Access for Foreign Investment in Host States: Municipal Law and International Law

Authors: Qiang Ren

Abstract:

A growing number of states are improving domestic law to better protect and promote foreign investment by changing/upgrading the existing law. However, inconsistency occurs because the new law is different from the ‘old’ law. For example, China has issued an unprecedented Foreign Investment Law and several regulations allowing comprehensive market access for foreign investment in most energy sectors since 2020. However, some laws, rules, regulations, etc. enacted previously remain valid, and the provisions regulating foreign investment do not grant full market access to foreign investment as such. The inconsistency above makes it necessary to investigatehow the international investment treaty law and dispute settlement practice respond to the ‘inconsistency and conflict’ in municipal law andwhat remedy foreign investors can seek under international law if the investment is denied due to inconsistency. Ultimately, it aims to examine how international tribunals should balance the gradually developing legal system of host states and the protection of foreign investors and investments if the host states cannot provide consistency during such a transition period of law development. The research seeks to answer these questions by making a comparative analysis of domestic law on market access to foreign investment, international investment treaties, and dispute arbitral practice. The objective is to examine how international investment treaty law and international investment dispute settlement practice evaluate the conflicts in the municipal law of host states in the admission of foreign investment. It also explores the possibility of harmonisation among them.

Keywords: municipal law, protect and promote foreign investment, international law, host states

Procedia PDF Downloads 88
1497 Pattern Recognition Using Feature Based Die-Map Clustering in the Semiconductor Manufacturing Process

Authors: Seung Hwan Park, Cheng-Sool Park, Jun Seok Kim, Youngji Yoo, Daewoong An, Jun-Geol Baek

Abstract:

Depending on the big data analysis becomes important, yield prediction using data from the semiconductor process is essential. In general, yield prediction and analysis of the causes of the failure are closely related. The purpose of this study is to analyze pattern affects the final test results using a die map based clustering. Many researches have been conducted using die data from the semiconductor test process. However, analysis has limitation as the test data is less directly related to the final test results. Therefore, this study proposes a framework for analysis through clustering using more detailed data than existing die data. This study consists of three phases. In the first phase, die map is created through fail bit data in each sub-area of die. In the second phase, clustering using map data is performed. And the third stage is to find patterns that affect final test result. Finally, the proposed three steps are applied to actual industrial data and experimental results showed the potential field application.

Keywords: die-map clustering, feature extraction, pattern recognition, semiconductor manufacturing process

Procedia PDF Downloads 396
1496 Intellectual Telepathy between Arabs and Pashtuns; Study of Their Proverbs as a Model

Authors: Shams Ul Hussain Zaheer, Bibi Alia, Shehla Shams

Abstract:

With the creation of human beings, almost all of them are blessed with the award of the power of expression, and this series starts from the life of Adam (A.S) in Paradise when he was blesses with language and knowledge and given priority upon the Angels. Later on, when the population spread and many other languages came into being, the method of the different people of different regions remained various. And when the Arabic was formed as a language after Ismail (A.S) and his sons spread in the gulf area, the words adopted from other gulf languages also became a part of this new language with it immense. Beside this, the tone of expression in other areas of the word was different, but the incidents, norms of bad and good, parameters for like and dislike, thinking styles, and rules of good and bad governance with social values remained round about the same. People practiced their lives according to the set norms everywhere in the world. Especially the two built, i.e., Hijaz and Khurasan, wherein Arabs and Pashtun accordingly were dwelling; it seems that their social values were much closed to each other. These norms reflect in various kinds of literature of both of the nations, but this article deals in with their proverbs specifically. This article discusses the intellectual telepathic between them in a research way. And put the defined similarities and dissimilarities between both in the proverb. And it also draws a sketch in front of readers that how the thinking and expression styles remains same in humans. As it belongs to a comparative analysis of the proverbs so, the same methodology has been adopted in the articles.

Keywords: intellectual telepathy, hijaz, arab, khurasan, pashtun, proverbs, comparison

Procedia PDF Downloads 84
1495 Optimization of Multiplier Extraction Digital Filter On FPGA

Authors: Shiksha Jain, Ramesh Mishra

Abstract:

One of the most widely used complex signals processing operation is filtering. The most important FIR digital filter are widely used in DSP for filtering to alter the spectrum according to some given specifications. Power consumption and Area complexity in the algorithm of Finite Impulse Response (FIR) filter is mainly caused by multipliers. So we present a multiplier less technique (DA technique). In this technique, precomputed value of inner product is stored in LUT. Which are further added and shifted with number of iterations equal to the precision of input sample. But the exponential growth of LUT with the order of FIR filter, in this basic structure, makes it prohibitive for many applications. The significant area and power reduction over traditional Distributed Arithmetic (DA) structure is presented in this paper, by the use of slicing of LUT to the desired length. An architecture of 16 tap FIR filter is presented, with different length of slice of LUT. The result of FIR Filter implementation on Xilinx ISE synthesis tool (XST) vertex-4 FPGA Tool by using proposed method shows the increase of the maximum frequency, the decrease of the resources as usage saving in area with more number of slices and the reduction dynamic power.

Keywords: multiplier less technique, linear phase symmetric FIR filter, FPGA tool, look up table

Procedia PDF Downloads 385
1494 Extraction, Characterization and Application of Natural Dyes from the Fresh Rind of Index Colour 5 Mangosteen (Garcinia mangostana L.)

Authors: Basitah Taif

Abstract:

This study was to explore and utilize the fresh rind of mangosteen Index Colour 5 as an upcoming raw material for the production of natural dyes. Rind from the fresh mangosteen Index Colour 5 was utilized to extract the dyes. The established extracts were experimented on silk fabrics via three types of mordanting and dyeing procedures; pre-mordanting, simultaneous mordanting and post-mordanting. As a result, the applications of the freeze-drying methodology and mechanizable equipment have helped to produce excellent range of natural colours. Silk fabric treated simultaneously with mordanting and dyeing with extract dye Index Colour 5 produced a brilliant shade of the red colour and the colour from this index is also discovered sensitive to light and washing during the fastness tests. The preliminary evaluation and instrumentation analysis allowed us to examine whether the application of different mordanting and dyeing procedures with the same extract samples and concentrations affected the colours and shades of the fabric samples.

Keywords: natural dye, freeze-drying, Garcinia mangostana Linn, mordanting

Procedia PDF Downloads 456
1493 The Relationship between Organizational Culture and Application of Management Accounting Innovation: Evidence from Iran

Authors: Zohreh Hajiha

Abstract:

Culture affects the ability of the organization in expressing and achieving the goals. Organizational culture influences the selection of instruments applied in the management of organizations. All the instruments applied in organizations to control, promote and create innovations are influenced by organizational culture. This research studies organizational culture based on the cultural model of Muijen and its relationship with applying management accounting innovations in Iranian listed firms. Management accounting innovations of this study include activity-based costing, activity-based management, balanced scorecard, target costing, standard costing, quality costing, Kaizen costing and dimensions of organizational culture include support orientation, innovation orientation, rules orientation and goal orientation. 105 questionnaires were sent to financial executives of production companies and 73 questionnaires were returned. The findings show that there is a significant difference between organizational culture of firms that have applied management accounting innovations and those which have used these innovations less. Also, dimensions of support orientation and culture goal orientation are the highest in groups that apply management accounting innovations. The findings suggest that proper organization culture could promote the use od management accounting tools in Iranian firms.

Keywords: organizational culture, innovation, management accounting, muijen model

Procedia PDF Downloads 350
1492 Conventional Four Steps Travel Demand Modeling for Kabul New City

Authors: Ahmad Mansoor Stanikzai, Yoshitaka Kajita

Abstract:

This research is a very essential towards transportation planning of Kabul New City. In this research, the travel demand of Kabul metropolitan area (Existing and Kabul New City) are evaluated for three different target years (2015, current, 2025, mid-term, 2040, long-term). The outcome of this study indicates that, though currently the vehicle volume is less the capacity of existing road networks, Kabul city is suffering from daily traffic congestions. This is mainly due to lack of transportation management, the absence of proper policies, improper public transportation system and violation of traffic rules and regulations by inhabitants. On the other hand, the observed result indicates that the current vehicle to capacity ratio (VCR) which is the most used index to judge traffic status in the city is around 0.79. This indicates the inappropriate traffic condition of the city. Moreover, by the growth of population in mid-term (2025) and long-term (2040) and in the case of no development in the road network and transportation system, the VCR value will dramatically increase to 1.40 (2025) and 2.5 (2040). This can be a critical situation for an urban area from an urban transportation perspective. Thus, by introducing high-capacity public transportation system and the development of road network in Kabul New City and integrating these links with the existing city road network, significant improvements were observed in the value of VCR.

Keywords: Afghanistan, Kabul new city, planning, policy, urban transportation

Procedia PDF Downloads 326
1491 Developing the Involvement of Nurses in Determining Health Policies

Authors: Yafa Haron, Hanna Adami

Abstract:

Background: World Health Organization emphasizes the contribution of nurses in planning and implementing health policies and reforms. Aim: To evaluate nursing students’ attitudes towards nurses’ involvement in health policy issues. Methods: Mixed-methods; qualitative and quantitative – a descriptive study. Participants - nursing students who were enrolled in their last year in the undergraduate program (BSN). Qualitative data included two open-ended questions: What is health policy and what is the importance of studying health policy, and 18 statements on the Likert Scale range 1-5. Results: Qualitativeanalysisrevealed that the majority of students defined health policy as a set of rules and regulations that defined procedures, borders, and proper conduct. 73% of students responded that nurses should be active in policymaking, but only 22% thought that nurses were currently involved in political issues. 28% thought that nurses do not have the knowledge and the time needed (60%) for political activity. 77% thought that the work environment did not encourage nurses to be politically active. Nursing students are aware of the importance towards nurses’ involvement in health policy issues, however, they do not have role models based on their low evaluation regarding nurses’ involvement in the health policy decision making process at the local or national level. Conclusions: Results emphasize the importance and the need of implementation the recommendation to include “advance policy changes” as core competency in nursing education and practice.

Keywords: health policy, nursing education, health systems, student perceptions

Procedia PDF Downloads 95
1490 Virtual and Visual Reconstructions in Museum Expositions

Authors: Ekaterina Razuvalova, Konstantin Rudenko

Abstract:

In this article the most successful examples of international visual and virtual reconstructions of historical and culture objects, which are based on informative and communicative technologies, are represented. 3D reconstructions can demonstrate outward appearance, visualize different hypothesis, connected to represented object. Virtual reality can give us any daytime and season, any century and environment. We can see how different people from different countries and different era lived; we can get different information about any object; we can see historical complexes in real city environment, which are damaged or vanished. These innovations confirm the fact, that 3D reconstruction is important in museum development. Considering the most interesting examples of visual and virtual reconstructions, we can notice, that visual reconstruction is a 3D image of different objects, historical complexes, buildings and phenomena. They are constant and we can see them only as momentary objects. And virtual reconstruction is some environment with its own time, rules and phenomena. These reconstructions are continuous; seasons, daytime and natural conditions can change there. They can demonstrate abilities of virtual world existence. In conclusion: new technologies give us opportunities to expand the boundaries of museum space, improve abilities of museum expositions, create emotional atmosphere of game immersion, which can interest visitor. Usage of network sources allows increasing the number of visitors and virtual reconstruction opportunities show creative side of museum business.

Keywords: computer technologies, historical reconstruction, museums, museum expositions, virtual reconstruction

Procedia PDF Downloads 327
1489 Tobacco Harm Reduction: How to Build Awareness of Smokers? A Case Study in Indonesia

Authors: Kholil, Ario Bimo, Hifni Alifahmi, Soecahyadi, Husen Money

Abstract:

The number of smokers in Indonesia currently reached 66 million (25.09%) of the total number of smokers reaching 264 million. The government (central and local governments) have issued various rules to reduce the number of smokers, but the results are still not effective; in fact, the number of smokers continues to increase every year. This study aims to determine the influence of demographics, economy, health, and the role of government on the awareness of smokers in reducing the dangers of cigarettes. Data collection was carried out through a questionnaire distributed to 255 randomly selected respondents and data analysis using SEM (Structural Equation Model). The results of the analysis show that economic and socio-cultural factors do not directly affect the awareness of reducing the dangers of cigarettes. But indirectly, its influence becomes significant through intervening variables of communication strategies. Meanwhile, health factors and the government's role have a very significant influence both directly and indirectly on reducing the dangers of cigarettes. Thus, the main strategy to build awareness of smokers in reducing the dangers of smoking is building an effective communication strategy through three main factors: (1) health, (2) government regulations and (3) the economy.

Keywords: harm reduction, awareness, communication strategy, SEM

Procedia PDF Downloads 58
1488 Tumor Boundary Extraction Using Intensity and Texture-Based on Gradient Vector

Authors: Namita Mittal, Himakshi Shekhawat, Ankit Vidyarthi

Abstract:

In medical research study, doctors and radiologists face lot of complexities in analysing the brain tumors in Magnetic Resonance (MR) images. Brain tumor detection is difficult due to amorphous tumor shape and overlapping of similar tissues in nearby region. So, radiologists require one such clinically viable solution which helps in automatic segmentation of tumor inside brain MR image. Initially, segmentation methods were used to detect tumor, by dividing the image into segments but causes loss of information. In this paper, a hybrid method is proposed which detect Region of Interest (ROI) on the basis of difference in intensity values and texture values of tumor region using nearby tissues with Gradient Vector Flow (GVF) technique in the identification of ROI. Proposed approach uses both intensity and texture values for identification of abnormal section of the brain MR images. Experimental results show that proposed method outperforms GVF method without any loss of information.

Keywords: brain tumor, GVF, intensity, MR images, segmentation, texture

Procedia PDF Downloads 427
1487 Antimicrobial Activity of Olive Mill Wastewater Fractions

Authors: Chahinez Ait Si Said, Ouassila Touafek, Mohamed Reda Zahi, Smain Sabour, ‎Mohamed El Hattab ‎

Abstract:

Oil mill wastewater (OMW) is a major effluent of the olive industry resulting from olive ‎oil extraction which is a great source for the development of new drugs. The present ‎study aimed to evaluate the antimicrobial activity of seven different fractions separated ‎from OMW extract. The sample was recovered from an oil mill in the Blida region ‎‎(Algeria). A crude ethyl acetate extract was prepared from OMW according to a well-‎established protocol; the yield of the extract obtained was 4%. From the extract, ‎different fractions were prepared by fractionating the total extract with an open column ‎chromatography. The obtained fractions were submitted to antimicrobial activity ‎screening in a comparative purpose. All the fractions obtained show great antimicrobial ‎potential. ‎Phytochemical study of the different fractions was assessed by evaluating the total ‎phenolic compounds for all fractions studied as the main compounds found in OMW ‎were phenols like hydroxytyrosol, tyrosol, phenolic acids like caffeic, quinic and ferulic ‎acids which show great therapeutic activities. ‎

Keywords: olive mill wastewater, fractionation, total phenolic compound, antimicrobial activity

Procedia PDF Downloads 92
1486 Solar Pond: Some Issues in Their Management and Mathematical Description

Authors: A. A. Abdullah, K. A. Lindsay

Abstract:

The management of a salt-gradient is investigated with respect to the interaction between the solar pond and its associated evaporation pond. Issues considered are the impact of precipitation and the operation of the flushing system with particular reference to the case in which the flushing fluid is pure water. Results suggest that a management strategy based on a flushing system that simply replaces evaporation losses of water from the solar pond and evaporation pond will be optimally efficient. Such a management strategy will maintain the operational viability of a salt-gradient solar pond as a reservoir of cheap heat while simultaneously ensuring that the associated evaporation pond can feed the storage zone of the solar pond with sufficient saturated brine to balance the effect of salt diffusion. Other findings are, first, that once near saturation is achieved in the evaporation pond, the efficacy of the proposed management strategy is relatively insensitive to both the size of the evaporation pond or its depth, and second, small changes in the extraction of heat from the storage zone of a salt-gradient solar pond have an amplified effect on the temperature of that zone. The possibility of boiling of the storage zone cannot be ignored in a well-configured salt-gradient solar pond.

Keywords: aqueous sodium chloride, constitutive expression, solar pond, salt-gradient

Procedia PDF Downloads 321
1485 Improved Feature Extraction Technique for Handling Occlusion in Automatic Facial Expression Recognition

Authors: Khadijat T. Bamigbade, Olufade F. W. Onifade

Abstract:

The field of automatic facial expression analysis has been an active research area in the last two decades. Its vast applicability in various domains has drawn so much attention into developing techniques and dataset that mirror real life scenarios. Many techniques such as Local Binary Patterns and its variants (CLBP, LBP-TOP) and lately, deep learning techniques, have been used for facial expression recognition. However, the problem of occlusion has not been sufficiently handled, making their results not applicable in real life situations. This paper develops a simple, yet highly efficient method tagged Local Binary Pattern-Histogram of Gradient (LBP-HOG) with occlusion detection in face image, using a multi-class SVM for Action Unit and in turn expression recognition. Our method was evaluated on three publicly available datasets which are JAFFE, CK, SFEW. Experimental results showed that our approach performed considerably well when compared with state-of-the-art algorithms and gave insight to occlusion detection as a key step to handling expression in wild.

Keywords: automatic facial expression analysis, local binary pattern, LBP-HOG, occlusion detection

Procedia PDF Downloads 163
1484 Programming Language Extension Using Structured Query Language for Database Access

Authors: Chapman Eze Nnadozie

Abstract:

Relational databases constitute a very vital tool for the effective management and administration of both personal and organizational data. Data access ranges from a single user database management software to a more complex distributed server system. This paper intends to appraise the use a programming language extension like structured query language (SQL) to establish links to a relational database (Microsoft Access 2013) using Visual C++ 9 programming language environment. The methodology used involves the creation of tables to form a database using Microsoft Access 2013, which is Object Linking and Embedding (OLE) database compliant. The SQL command is used to query the tables in the database for easy extraction of expected records inside the visual C++ environment. The findings of this paper reveal that records can easily be accessed and manipulated to filter exactly what the user wants, such as retrieval of records with specified criteria, updating of records, and deletion of part or the whole records in a table.

Keywords: data access, database, database management system, OLE, programming language, records, relational database, software, SQL, table

Procedia PDF Downloads 179
1483 The Wear Recognition on Guide Surface Based on the Feature of Radar Graph

Authors: Youhang Zhou, Weimin Zeng, Qi Xie

Abstract:

Abstract: In order to solve the wear recognition problem of the machine tool guide surface, a new machine tool guide surface recognition method based on the radar-graph barycentre feature is presented in this paper. Firstly, the gray mean value, skewness, projection variance, flat degrees and kurtosis features of the guide surface image data are defined as primary characteristics. Secondly, data Visualization technology based on radar graph is used. The visual barycentre graphical feature is demonstrated based on the radar plot of multi-dimensional data. Thirdly, a classifier based on the support vector machine technology is used, the radar-graph barycentre feature and wear original feature are put into the classifier separately for classification and comparative analysis of classification and experiment results. The calculation and experimental results show that the method based on the radar-graph barycentre feature can detect the guide surface effectively.

Keywords: guide surface, wear defects, feature extraction, data visualization

Procedia PDF Downloads 512
1482 Investigation of the Role of Friction in Reducing Pedestrian Injuries in Accidents at Intersections

Authors: Seyed Abbas Tabatabaei, Afshin Ghanbarzadeh, Mehdi Abidizadeh

Abstract:

Nowadays the subject of road traffic accidents and the high social and economic costs due to them is the most fundamental problem that experts and providers of transport and traffic brought to a challenge. One of the most effective measures is to enhance the skid resistance of road surface. This research aims to study the intersection of one case in Ahwaz and the effect of increasing the skid resistance in reducing pedestrian injuries in accidents at intersections. In this research the device was developed to measure the coefficient of friction and tried the rules and practices of it have a high similarity with the Locked Wheel Trailer. This device includes a steel frame, wheels, hydration systems, and force gauge. The output of the device is that the force gauge registers. By investigate this data and applying the relationships relative surface coefficient of friction is obtained. Friction coefficient data for the current state and the state of the new pavement are obtained and plotted on the graphs based on the graphs we can compare the two situations and speed at the moment of collision between the two modes are compared. The results show that increasing the coefficient of friction to what extent can be effective on the severity and number of accidents.

Keywords: intersection, coefficient of friction, skid resistance, locked wheels, accident, pedestrian

Procedia PDF Downloads 321
1481 Cognitive Approach at the Epicenter of Creative Accounting in Cameroonian Companies: The Relevance of the Psycho-Sociological Approach and the Theory of Cognitive Dissonance

Authors: Romuald Temomo Wamba, Robert Wanda

Abstract:

The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

Procedia PDF Downloads 183
1480 Adoption of Performance Management System in a Saudi Telecom Company: An Institutional Perspective

Authors: Mohammed Buhaya

Abstract:

Purpose: The purpose of this study is to analyze the decision, implementation process and the outcomes of the introduction of the balanced scorecard in a developing country having particular regard to the impacts of agency and institutional, endogenous and exogenous. Design/methodology/approach: This study builds on a longitudinal explanatory case study, an institutional framework, especially Ter-Bogt and Scapens (2014) framework. Findings: Empirical findings drawn from a telecom company indicate that the dynamics of change of the company are influenced by the interconnection of external institutions and the company's situation and internal institutions encompassing issues of power, politics, and culture. Organizational practice introduced to secure external legitimacy is not always the case. The adoption of the balanced scorecard was the instrumental manner and had revolutionary change. Originality/value: In contrast to much previous research on management accounting practice, the paper analyses the process of change in one of developing country. The study also sheds new light on the power of religion as one of institutional logics and how this logic rises to potential to influence management accounting change among actors and achieving the company’s targets. This paper highlights how the culture and values can play a vital role in making the process of change smoother.

Keywords: balanced scorecard, institutional, management accounting practice, rules, and routines

Procedia PDF Downloads 157
1479 An Evaluation of the Effects of Special Safeguards in Meat upon International Trade and the Brazilian Economy

Authors: Cinthia C. Costa, Heloisa L. Burnquist, Joaquim J. M. Guilhoto

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This study identified the impact of special agricultural safeguards (SSG) for the global market of meat and for the Brazilian economy. The tariff lines subject to SSG were selected and the period of analysis was 1995 (when the rules about the SSGs were established) to 2015 (more recent period for which there are notifications). The value of additional tariff was calculated for each of the most important tariff lines. The import volume and the price elasticities for imports were used to estimate the impacts of each additional tariff estimated on imports. Finally, the effect of Brazilian exports of meat without SSG taxes was calculated as well as its impact in the country’s economy by using an input-output matrix. The most important markets that applied SSGs were the U.S. for beef and European Union for poultry. However, the additional tariffs could be estimated in only two of the sixteen years that the U.S. applied SSGs on beef imports, suggesting that its use has been enforced when the average annual price has been higher than the trigger price level. The results indicated that the value of the bovine and poultry meat that could not be exported by Brazil due to SSGs to both markets (EU and the U.S.) was equivalent to BRL 804 million. The impact of this loss in trade was about: BRL 3.7 billion of the economy’s production value (at 2015 prices) and almost BRL 2 billion of the Brazilian Gross Domestic Product (GDP).

Keywords: beef, poultry meat, SSG tariff, input-output matrix, Brazil

Procedia PDF Downloads 114
1478 Hydrothermal Treatment for Production of Aqueous Co-Product and Efficient Oil Extraction from Microalgae

Authors: Manatchanok Tantiphiphatthana, Lin Peng, Rujira Jitrwung, Kunio Yoshikawa

Abstract:

Hydrothermal liquefaction (HTL) is a technique for obtaining clean biofuel from biomass in the presence of heat and pressure in an aqueous medium which leads to a decomposition of this biomass to the formation of various products. A role of operating conditions is essential for the bio-oil and other products’ yield and also quality of the products. The effects of these parameters were investigated in regards to the composition and yield of the products. Chlorellaceae microalgae were tested under different HTL conditions to clarify suitable conditions for extracting bio-oil together with value-added co-products. Firstly, different microalgae loading rates (5-30%) were tested and found that this parameter has not much significant to product yield. Therefore, 10% microalgae loading rate was selected as a proper economical solution for conditioned schedule at 250oC and 30 min-reaction time. Next, a range of temperature (210-290oC) was applied to verify the effects of each parameter by keeping the reaction time constant at 30 min. The results showed no linkage with the increase of the reaction temperature and some reactions occurred that lead to different product yields. Moreover, some nutrients found in the aqueous product are possible to be utilized for nutrient recovery.

Keywords: bio-oil, hydrothermal liquefaction, microalgae, aqueous co-product

Procedia PDF Downloads 404
1477 A Hybrid Digital Watermarking Scheme

Authors: Nazish Saleem Abbas, Muhammad Haris Jamil, Hamid Sharif

Abstract:

Digital watermarking is a technique that allows an individual to add and hide secret information, copyright notice, or other verification message inside a digital audio, video, or image. Today, with the advancement of technology, modern healthcare systems manage patients’ diagnostic information in a digital way in many countries. When transmitted between hospitals through the internet, the medical data becomes vulnerable to attacks and requires security and confidentiality. Digital watermarking techniques are used in order to ensure the authenticity, security and management of medical images and related information. This paper proposes a watermarking technique that embeds a watermark in medical images imperceptibly and securely. In this work, digital watermarking on medical images is carried out using the Least Significant Bit (LSB) with the Discrete Cosine Transform (DCT). The proposed methods of embedding and extraction of a watermark in a watermarked image are performed in the frequency domain using LSB by XOR operation. The quality of the watermarked medical image is measured by the Peak signal-to-noise ratio (PSNR). It was observed that the watermarked medical image obtained performing XOR operation between DCT and LSB survived compression attack having a PSNR up to 38.98.

Keywords: watermarking, image processing, DCT, LSB, PSNR

Procedia PDF Downloads 37
1476 Physicochemical Properties of Rambutan Seed Oil (RSO)

Authors: Nadya Hajar, Naemaa Mohamad, Nurul Azlin Tokiman, Nursabrina Munawar, Noor Hasvenda Abd Rahim

Abstract:

Rambutan (Nephelium lappaceum L.) fruit is abundantly present in Malaysia during their season of the year. Its short shelf life at ambient temperature has contributed to fruit wastage. Thus, the initiative of producing canned Rambutan is an innovation that makes Rambutan fruit available throughout the year. The canned Rambutan industry leaves large amount of Rambutan seed. This study focused on utilization of Rambutan seed as a valuable product which is Rambutan Seed Oil (RSO). The RSO was extracted using Soxhlet Extraction Method for 8 hours. The objective of this study was to determine the physicochemical properties of RSO: melting point (°C), Refractive Index (RI), Total Carotene Content (TCC), water activity (Aw), acid value, peroxide value and saponification value. The results showed: 38.00±1.00 – 48.83±1.61°C melting point, 1.46±0.00 RI, 1.18±0.06mg/kg TCC, 0.4721±0.0176 Aw, 1.2162±0.1520mg KOH/g acid value, 9.6000±0.4000g/g peroxide value and 146.8040±18.0182mg KOH/g saponification value, respectively. According to the results, RSO showed high industrial potential as cocoa butter replacement in chocolates and cosmetics production.

Keywords: Cocoa butter replacer, Rambutan, Rambutan seed, Rambutan seed oil (RSO)

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1475 Methodological Aspect of Emergy Accounting in Co-Production Branching Systems

Authors: Keshab Shrestha, Hung-Suck Park

Abstract:

Emergy accounting of the systems networks is guided by a definite rule called ‘emergy algebra’. The systems networks consist of two types of branching. These are the co-product branching and split branching. The emergy accounting procedure for both the branching types is different. According to the emergy algebra, each branch in the co-product branching has different transformity values whereas the split branching has the same transformity value. After the transformity value of each branch is determined, the emergy is calculated by multiplying this with the energy. The aim of this research is to solve the problems in determining the transformity values in the co-product branching through the introduction of a new methodology, the modified physical quantity method. Initially, the existing methodologies for emergy accounting in the co-product branching is discussed and later, the modified physical quantity method is introduced with a case study of the Eucalyptus pulp production. The existing emergy accounting methodologies in the co-product branching has wrong interpretations with incorrect emergy calculations. The modified physical quantity method solves those problems of emergy accounting in the co-product branching systems. The transformity value calculated for each branch is different and also applicable in the emergy calculations. The methodology also strictly follows the emergy algebra rules. This new modified physical quantity methodology is a valid approach in emergy accounting particularly in the multi-production systems networks.

Keywords: co-product branching, emergy accounting, emergy algebra, modified physical quantity method, transformity value

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1474 Geoecological Problems of Karst Waters in Chiatura Municipality, Georgia

Authors: Liana Khandolishvili, Giorgi Dvalashvili

Abstract:

Karst waters in the world play an important role in the water supply. Among them, the Vaucluse in Chiatura municipality (Georgia) is used as drinking water and is irreplaceable for the local population. Accordingly, it is important to assess their geo-ecological conditions and take care to maintain sustainability. The aim of the paper is to identify the hazards of pollution of underground waters in the karst environment and to develop a scheme for their protection, which will take into consideration both the hydrogeological characteristics and the role of humans. To achieve this goal, the EPIK method was selected using which an epikarst zone of the study area was studied in detail, as well as the protective cover, infiltration conditions and frequency of karst network development, after which the conditions of karst waters in Chiatura municipality was assessed, their main pollutants were identified and the recommendations were prepared for their protection. The results of the study showed that the karst water pollution rate in Chiatura municipality is highest, where karst-fissured layers are represented and intensive extraction works are underway. The EPIK method is innovative in Georgia and was first introduced on the example of karst waters of Chiatura municipality.

Keywords: cave, EPIK method, pollution, Karst waters, geology, geography, ecology

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1473 Frequency of the English Phrasal Verbs Used by Iranian Learners as a Reference to the Style of Writing Adopted by the Learners

Authors: Hamzeh Mazaherylaghab, Mehrangiz Vahabian, Seyyedeh Zahra Asghari

Abstract:

The present study initially focused on the frequency of phrasal verbs used by Iranian learners of English. The results then needed to be compared to the findings from native speaker corpora. After the extraction of phrasal verbs from learner and native-speaker corpora the findings were analysed. The results showed that Iranian learners avoided using phrasal verbs in many cases. Some of the findings proved to be significant. It was also found that the learners used the single-word counterparts of the avoided phrasal verbs to compensate for their lack of knowledge in many cases. Semantic complexity and Lack of L1 counterpart may have been the main reasons for avoidance, but despite the avoidance phenomenon, the learners displayed a tendency to use many other phrasal verbs which may have been due to the increase in the number of multi-word verbs in Persian. The overall scores confirmed the fact that the language produced by the learners illustrates signs of more formal style in comparison with the native speakers of English by using less phrasal verbs and more formal single word verbs instead.

Keywords: corpus, corpora, LOCNESS, phrasal verbs, single-word verb

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1472 Assessing the Bioactivity and Cell Viability of Apatite-Wollastonite Glass Ceramics Prepared via Spray Pyrolysis

Authors: Andualem Workie

Abstract:

In this study, we examined the sinterability and bioactivity of MgO-SiO₂-P₂O₅-CaO-CaF₂ glass compositions created through spray pyrolysis. We evaluated the bioactivity of the materials by immersing them for varying periods of time in simulated bodily fluid (SBF) and found that bioactivity was related to the sintering temperature and soaking time. The material's pH value during immersion in SBF was within the range of 7.4-8.2, which is below 8.5 and improves compatibility and reduces toxicity in biological applications. We used X-ray diffraction and scanning electron microscopy to determine the phase compositions and morphologies of the samples and found that the 1100°C sintered A-W GC sample exhibited the highest bioactivity after soaking in SBF. This sample was dominated by fluorapatite, wollastonite, and whitlockite crystals scattered throughout the glass matrix. The crystallinity (%) of the A-W GC increased as its bioactivity improved, making it more suitable for use in pharmaceutical applications. We also conducted a cytotoxicity test on A-W GC samples sintered at different temperatures and found that the glass-ceramics were non-toxic to MC3T3-E1 cells at all extraction concentrations, except for those sintered at 700°C at concentrations of 250, 200, and 150 mg/ml where cell viability (%) was below the threshold of 70%.

Keywords: apatite wollastonite glass ceramics, bioactivity, calcination, cell viability

Procedia PDF Downloads 97