Search results for: conceptual domain of law

Authors: Odd Ivar Haugen

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This paper explores the relationship between assurance, risk, and risk management in the context of complex safety-related systems. It introduces a nuanced understanding of assurance and argues that the foundation for grounds for justified confidence in claims made about a complex system is related to the system behaviour. It emphasises the importance of knowledge as the cornerstone of assurance. The paper addresses the challenges of epistemic and aleatory uncertainties inherent in safety-critical systems. A systems approach is proposed to model emergent properties and complexity using the composition, environment, structure, mechanisms (CESM) metamodel, offering a structured framework for analysing system behaviour. The interplay between assurance and risk management is conceptualised through two models: the domain model and the control model. Assurance and risk management are mutually dependent on each other to reduce uncertainty and control risk levels. This work highlights the dual roles of assurance in risk management, acting as an epistemic actuator on the one side and providing feedback about the strength of the justification on the other. Assurance and risk management have inseparable roles in ensuring safety in complex systems.

Keywords: assurance, CESM metamodel, confidence, emergent properties, knowledge, objectivity, risk, system behaviour, system safety

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Authors: Arseniy M. Kondratyev, Sergey V. Onufriev, Alexander I. Savvatimskiy

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The microsecond electrical pulse heating technique which provides uniform energy input into an investigated specimen is considered. In the present study we investigated ZrC+C carbide specimens in a form of a thin layer (about 5 microns thick) that were produced using a method of magnetron sputtering on insulating substrates. Specimens contained (at. %): Zr–17.88; C–67.69; N–8.13; O–5.98. Current through the specimen, voltage drop across it and radiation at the wavelength of 856 nm were recorded in the experiments. It enabled us to calculate the input energy, specific heat (from 2300 to 4500 K) and resistivity (referred to the initial dimensions of a specimen). To obtain the true temperature a black body specimen was used. Temperature of the beginning and completion of a phase transition (solid–liquid) was measured.Temperature of the onset of melting was 3150 K at the input energy 2.65 kJ/g; temperature of the completion of melting was 3450 K at the input energy 5.2 kJ/g. The specific heat of the solid phase of investigated carbide calculated using our data on temperature and imparted energy, is close to 0.75 J/gК for temperature range 2100–2800 K. Our results are considered together with the equilibrium Zr-C phase diagram.

Keywords: pulse heating, zirconium carbide, high temperatures, melting

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Authors: Sebai Amal, Massuel Sylvain

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Groundwater is the key element of the development of most of the semi-arid areas where water resources are increasingly scarce due to an irregularity of precipitation, on the one hand, and an increasing demand on the other hand. This is the case of the watershed of the Central Tunisia Merguellil, object of the present study, which focuses on an implementation of an underground flows hydrodynamic model to understand the recharge processes of the Kairouan’s plain groundwater by aquifers boundary through the hydraulic threshold of El Haouareb. The construction of a conceptual geological 3D model by the Hydro GeoBuilder software has led to a definition of the aquifers geometry in the studied area thanks to the data acquired by the analysis of geologic sections of drilling and piezometers crossed shells partially or in full. Overall analyses of the piezometric Chronicles of different piezometers located at the level of the dam indicate that the influence of the dam is felt especially in the aquifer carbonate which confirms that the dynamics of this aquifer are highly correlated to the dam’s dynamic. Groundwater maps, high and low-water dam, show a flow that moves towards the threshold of El Haouareb to the discharge of the waters of Ain El Beidha discharge towards the plain of Kairouan. Software FEFLOW 5.2 steady hydrodynamic modeling to simulate the hydraulic threshold at the level of the dam El Haouareb in a satisfactory manner. However, the sensitivity study to the different parameters shows equivalence problems and a fix to calibrate the limestones’ permeability. This work could be improved by refining the timing steady and amending the representation of limestones in the model.

Keywords: Hydrodynamic modeling, lithological modeling, hydraulic, semi-arid, merguellil, central Tunisia

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Authors: Tanja Salary

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This study uncovers a gap in the research and adds to the body of knowledge regarding medication errors in a juvenile justice facility. The study includes an introduction to data collected about medication errors in a juvenile justice facility and explores contributing factors that relate to those errors. The data represent electronic incident records of the medication errors that were documented from the years 2011 through 2019. In addition, this study reviews both current and historical research of empirical data about patient safety standards and quality care comparing traditional healthcare facilities to juvenile justice residential facilities. The theoretical/conceptual framework for the research study pertains to Bandura and Adams’s (1977) framework of self-efficacy theory of behavioral change and Mark Friedman’s results-based accountability theory (2005). Despite the lack of evidence in previous studies about addressing medication errors in juvenile justice facilities, this presenter will relay information that adds to the body of knowledge to note the importance of how assessing the potential relationship between medication errors. Implications for more research include recommendations for more education and training regarding increased communication among juvenile justice staff, including nurses, who administer medications to juveniles to ensure adherence to patient safety standards. There are several opportunities for future research concerning other characteristics about factors that may affect medication administration errors within the residential juvenile justice facility.

Keywords: juvenile justice, medication errors, psychotropic medications, behavioral health, juveniles, incarcerated youth, recidivism, patient safety

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Authors: Prakash Singh, Piet Maphodisa Kgohlo

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Knowledge-worker productivity is one of the biggest leadership challenges facing all organizations in the twenty-first century. It cannot be denied that knowledge-worker productivity affects all organizations. The work and the workforce are both undergoing greater changes currently than at any time, since the beginning of the industrial revolution two centuries ago. Employees welcome collegial teaming (CT) as an innovative way to develop their work-integrated learning competencies. Human resource development policies must evoke the symbiotic relationship between CT and work-integrated learning, seeing that employees need to be endowed with the competence to move from one skill to another, as each one becomes obsolete, and to simultaneously develop their cognitive and emotional intelligence. The outcome of this relationship must culminate in the development of highly productive knowledge-workers. While this study focuses on teachers, the conceptual framework and the findings of this research can be beneficial for any organization, public or private sector, business or non-business. Therefore, in this quantitative study, the benefits of CT are considered in developing human resources to sustain knowledge-worker productivity. The ANOVA p-values reveal that the majority of teachers agree that CT can empower them to overcome the challenges of managing curriculum change. CT can equip them with continuous and sustained learning, growth and improvement, necessary for knowledge-worker productivity. This study, therefore, confirms that CT benefits all workers, immaterial of their age, gender or experience. Hence, this exploratory research provides a new perspective of CT in addressing knowledge-worker productivity when organizational change alters the vision of the organization.

Keywords: collegial teaming, human resource development, knowledge-worker productivity, work-integrated learning

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Authors: Hafsat Iyabo Sa'adu

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A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007.

Keywords: claim, Nigeria, refund, right

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Authors: Jessica Lynne Hicksted

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Disability discrimination is a long-standing issue that, despite protections, continues to result in unemployment, underemployment, and lack of advancement for disabled persons. Visible stigma is researched substantially; however, less is known about the impact of stigma associated with identities that can be concealed. Although researchers have investigated this issue, currently there is no tool to measure this phenomenon. The purpose of this quantitative study was to create and validate a new tool to measure stigma associated with invisible disabilities. The study is grounded by Roberts’ conceptual model of professional image construction integrating social identity, impression management, and organizational behavior; Meisenbach’s stigma management communication theory addressing the vulnerabilities and resilience to stigma communication by focusing on how individuals encounter and react to perceived stigmas; and Kelley and Michela’s causal attribution theory. Participants included 1,412 adults in the United States 18 years or older currently employed or who have been employed within the last 5 years. Confirmatory factor analysis of the new Workplace Invisible Disabilities Experience scale showed excellent fit of the factor structure to the data, X₂/df = 1.855, CFI = .955, RMSEA = .045, p = .0001. The scale has three subscales, Ableism, Advocacy, and Acceptance, with excellent internal consistency reliability. Total score, Advocacy, and Acceptance were associated with intention to disclose. Implications for positive social change include helping organizations to understand the extent of invisible disability stigma that can help improve workplace performance and satisfaction.

Keywords: invisible disabilities, accommodations, acceptance, social change, workplace inclusion

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Authors: Louise Fitzgerald, John Allman

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Introduction: Having previously engaged in a meditation-based programme (MBP) for staff in general practice, we explore the evidence and extent to which MBPs are employed in the workplace. Aim of the study: We aim to understand the current workplace MBP intervention literature, which will help inform the suitability of these interventions within the workplace domain. Objectives: Uptake of MBPs in the workplace has grown as organizations look to support employee health, wellbeing, and performance. We will discuss the current MBP literature, including the large variability across MBPs and the associated difficulties in evaluating their efficacy. Learning points: 1) MBPs have a positive impact on cognitive function including concentration and memory and as such job performance. MBPs appear to have a positive impact on objective and subjective job satisfaction, productivity, motivation and work engagement. Meditation in the workplace may have positive impacts on mental health issues - including stress reduction and depression. 2) From our review MBPs appear to be implementable in a wide range of professions and work contexts - regardless of individual factors. Given many companies are focusing on health and wellbeing of employees, this could be included in employee wellbeing programmes. 3) Despite the benefits of mindfulness and meditation interventions in psychosocial workplace health and work performance the long-term efficacy has yet to be fully determined.

Keywords: meditation-based programmes, mindfulness, meditation, well-being

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Authors: Ofoegbu Ositadinma Edward

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This research paper discusses a web based monitoring system that enables effective monitoring of fuel pump output and sales volume from distributed fuel stations under the domain of a single company/organization. The traditional method of operation by these organizations in Nigeria is non-automated and accounting for dispensed product is usually approximated and manual as there is little or no technology implemented to presently provide information relating to the state of affairs in the station both to on-ground staff and to supervisory staff that are not physically present in the station. This results in unaccountable losses in product and revenue as well as slow decision making. Remote monitoring technology as a vast research field with numerous application areas incorporating various data collation techniques and sensor networks can be applied to provide information relating to fuel pump status in distributed fuel stations reliably. Thus, the proposed system relies upon a microcontroller, keypad and pump to demonstrate the traditional fuel dispenser. A web-enabled PC with an accompanying graphic user interface (GUI) was designed using virtual basic which is connected to the microcontroller via the serial port which is to provide the web implementation.

Keywords: fuel pump, microcontroller, GUI, web

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Authors: Leesa Mohanty, Ashok Banerjee

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Better audit quality signifies the financial statements of the auditee firm reflect true and fair view of their actual state of affairs, which reduces information asymmetry between management and shareholders, as a result, helps protect interests of shareholders. This study examines the impact of joint audit on audit quality. It is motivated by the ongoing debate where The Institute of Chartered Accountants of India (ICAI), the regulatory body governing auditors, has advocated the finance ministry and the Reserve Bank of India (RBI) for the mandatory use of joint audit in private banks to enhance the quality of audit. Earlier, the Government of India had rejected the plea by ICAI for mandatory joint audits in large companies stating it is not a viable option for promoting domestic firms. We introduce a new measure of audit quality. Drawing from the domain of text analytics, we use relevant phrases in audit reports to gauge audit quality and demonstrate that joint audit improves audit quality. We also, for robustness, use prevalent proxy for audit quality (Big N Auditor, ratio of audit fees to total fees) and find negative effect of joint audit on audit quality. We, therefore highlight that different proxy for audit quality show opposite effect of joint audit.

Keywords: audit fees, audit quality, Big N. Auditor, joint audit

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Authors: Ledeza Jordan Babiano

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Translating statements into mathematical notations is one of the processes in word problem-solving. However, based on the literature, students still have difficulties with this skill. The purpose of this study was to investigate the translation errors of the students when they translate algebraic word problems into mathematical structures and locate the errors via the lens of the Translation-Verification Model. Moreover, this qualitative research study employed content analysis. During the data-gathering process, the students were asked to answer a six-item algebra word problem questionnaire, and their answers were analyzed by experts through blind coding using the Translation-Verification Model to determine their translation errors. After this, a focus group discussion was conducted, and the data gathered was analyzed through thematic analysis to determine the causes of the students’ translation errors. It was found out that students’ prevalent error in translation was the interpretation error, which was situated in the Attribute construct. The emerging themes during the FGD were: (1) The procedure of translation is strategically incorrect; (2) Lack of comprehension; (3) Algebra concepts related to difficulty; (4) Lack of spatial skills; (5) Unprepared for independent learning; and (6) The content of the problem is developmentally inappropriate. These themes boiled down to the major concept of independent learning preparedness in solving mathematical problems. This concept has subcomponents, which include contextual and conceptual factors in translation. Consequently, the results provided implications for instructors and professors in Mathematics to innovate their teaching pedagogies and strategies to address translation gaps among students.

Keywords: mathematical structure, algebra word problems, translation, errors

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Authors: A. Shahsavari, M. Nili-Ahmadabadi

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This paper presents an innovative one-dimensional optimization of a transonic compressor based on the radial equilibrium theory by means of increasing blade loading. Firstly, the rotor blade of the transonic compressor is redesigned based on the constant span-wise deHaller number and diffusion. The code is applied to extract compressor meridional plane and blade to blade geometry containing rotor and stator in order to design blade three-dimensional view. A structured grid is generated for the numerical domain of fluid. Finer grids are used for regions near walls to capture boundary layer effects and behavior. RANS equations are solved by finite volume method for rotating zones (rotor) and stationary zones (stator). The experimental data, available for the performance map of NASA Rotor67, is used to validate the results of simulations. Then, the capability of the design method is validated by CFD that is capable of predicting the performance map. The numerical results of new geometry show about 19% increase in pressure ratio and 11% improvement in overall efficiency of the transonic stage; however, the design point mass flow rate of the new compressor is 5.7% less than that of the original compressor.

Keywords: deHaller number, one dimensional design, radial equilibrium, transonic compressor

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Authors: Paolo Pilloni, Fabrizio Mulas, Salvatore Carta

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Nowadays, several research studies point up that an active lifestyle is essential for physical and mental health benefits. Mobile phones have greatly influenced people’s habits and attitudes also in the way they exercise. Our research work is mainly focused on investigating how to exploit mobile technologies to favour people’s exertion experience. To this end, we developed an exertion framework users can exploit through a real world mobile application, called BLINDED, designed to act as a virtual personal trainer to support runners during their trainings. In this work, inspired by both previous findings in the field of interaction design for people with visual impairments, feedback gathered from real users of our framework, and positive results obtained from two experimentations, we present some new interaction facilities we designed to enhance the interaction experience during a training. The positive obtained results helped us to derive some interaction design recommendations we believe will be a valid support for designers of future mobile systems conceived to be used in circumstances where there are limited possibilities of interaction.

Keywords: human computer interaction, interaction design guidelines, persuasive mobile technologies for sport and health

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Authors: Artem A. Krylov

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Instrumental seismological researches in water areas are complicated and expensive, that leads to the lack of strong motion records in most offshore regions. In the same time the number of offshore industrial infrastructure objects, such as oil rigs, subsea pipelines, is constantly increasing. The empirical Green’s function technique proved to be very effective for accelerograms synthesis under the conditions of poorly described seismic wave propagation medium. But the selection of suitable small earthquake record in offshore regions as an empirical Green’s function is a problem because of short seafloor instrumental seismological investigation results usually with weak micro-earthquakes recordings. An approach based on moving average smoothing in the frequency domain is presented for preliminary processing of weak micro-earthquake records before using it as empirical Green’s function. The method results in significant waveform correction for modeled event. The case study for 2009 L’Aquila earthquake was used to demonstrate the suitability of the method. This work was supported by the Russian Foundation of Basic Research (project № 18-35-00474 mol_a).

Keywords: accelerogram synthesis, empirical Green's function, marine seismology, microearthquakes

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Authors: Tamanna Goyal, Divya Bansal, Sanjeev Sofat

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In world-threatening terrorist attacks, where early detection, distinction, and prediction are effective diagnosis techniques and for functionally accurate and precise analysis of terrorism data, there are so many data mining & statistical approaches to assure accuracy. The computational extraction of derived patterns is a non-trivial task which comprises specific domain discovery by means of sophisticated algorithm design and analysis. This paper proposes an approach for similarity extraction by obtaining the useful attributes from the available datasets of terrorist attacks and then applying feature selection technique based on the statistical impurity measures followed by clustering techniques on the basis of similarity measures. On the basis of degree of participation of attributes in the rules, the associative dependencies between the attacks are analyzed. Consequently, to compute the similarity among the discovered rules, we applied a weighted similarity measure. Finally, the rules are grouped by applying using hierarchical clustering. We have applied it to an open source dataset to determine the usability and efficiency of our technique, and a literature search is also accomplished to support the efficiency and accuracy of our results.

Keywords: association rules, clustering, similarity measure, statistical approaches

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Authors: Mariella Pinna

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Sustainable entrepreneurship is an innovative corporate approach to create value combining economic, social and environmental goals over time. In the last two decades, the interest in sustainable entrepreneurship has flourished thanks to its potential to answer the current challenges of sustainable development. As a result, scholars are increasingly interested in understanding the determinants of the intentions to become a sustainable entrepreneur and consistent behavior. To date, prior studies provided empirical evidence for the influence of attitudes, perceived feasibility and desirability, values, and personality traits on the decision-making process of becoming a sustainable entrepreneur. Conversely, scant effort has been provided to understand which factors inhibit sustainable entrepreneurial intentions and behaviors. Therefore a global understanding of the sustainable entrepreneurship decision-making process is missing. This paper contributes to the debate on sustainable entrepreneurship by proposing a conceptual model that combines the factors which are predicted to facilitate and hinder the proclivity of individuals to become sustainable entrepreneurs. More in particular, the proposed framework theorizes about the role of the characteristics of the prospective sustainable entrepreneur (e.g., socio-demographic, psychological, cultural), the positive antecedents (e.g., attitude, social feasibility and desirability, among others) and the negative precursors (e.g., neutralization) in influencing sustainable entrepreneurship intentions and subsequent behavior. The proposed framework is expected to shed further light on the decision-making process of becoming a sustainable entrepreneur, which in turn, is of practical relevance for public policy institutions and the society as a whole to enhance the favorable conditions to create new sustainable ventures.

Keywords: sustainable entrepreneurship, entrepreneurial intentions, entrepreneurial decision-making, antecedents of entrepreneurial intention and behavior

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Authors: Afy Syahidan Achmad

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Tangkuban Perahu is located in West Java, Indonesia. It is active stratovolcano type and still showing hidrothermal activity. The main purpose of this study is to find correlation between subsurface structure and hidrothermal activity on the surface. Using topographic map, SRTM images, and field observation, geological condition and alteration area was mapped. Alteration sample analyzed trough petrographic analysis and X-Ray Diffraction (XRD) analysis. Altered rock in study area showing white-yellowish white colour, and texture changing variation from softening to hardening because of alteration by sillica and sulphur. Alteration mineral which can be observed in petrographic analysis and XRD analysis consist of crystobalite, anatase, alunite, and pyrite. This mineral assemblage showing advanced argillic alteration type with West-East alteration area orientation. Alteration area have correlation with manifestation occurance such as steam vents, solfatara, and warm to hot pools. Most of manifestation occured in main crater like Ratu Crater and Upas crater, and parasitic crater like Domas Crater and Jarian Crater. This manifestation indicates permeability in subsurface which can be created trough structural process with same orientation. For further study geophysics method such as Magneto Telluric (MT) and resistivity can be required to find permeability zone pattern in Tangkuban Perahu subsurface.

Keywords: alteration, advanced argillic, Tangkuban Perahu, XRD, crystobalite, anatase, alunite, pyrite

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Authors: Wei Wang

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Queli Hotel, Xixi Scenery Spot Reception and Square Pagoda Garden are three important landmarks of localized Chinese modern architecture (LCMA) in the architectural design context of "Inheriting the Traditions in Modern Architecture" in the 1980s. As the most representative cases of LCMA in the 1980s, they interpret the traditions of Chinese garden and imperial roof from different perspectives. Based on the research text, conceptual drawings, construction drawings and site investigation, this paper extracts two groups of prominent contradictions in practice ("Pattern-Material-Structure" and "Type-Topography-Body") for keyword-based analysis to compare and examine different choices and balances by architects. Based on this, this paper attempts to indicate that the ideographic form derived from macro-narrative and the innovative investigation in construction is a pair of inevitable contradictions that must be handled and coordinated in these practices. The collision of the contradictions under specific conditions results in three cognitive attitudes and practical strategies towards traditions: Formal symbolism, spatial abstraction and construction-based narrative. These differentiated thoughts about Localization and Chineseness reflect various professional ideologies and value standpoints in the transition of Chinese Architecture discipline in the 1980s. The great variety in this particular circumstance suggests tremendous potential and possibilities of the future LCMA.

Keywords: construction, meaning, Queli Hotel, square pagoda garden, tradition, Xixi scenery spot reception

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Authors: Ethan Nikookar, Yalda Boroushaki, Larissa Statsenko, Jorge Ochoa Paniagua

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Given the serious impact that supply chain disruptions can have on a firm's bottom-line performance, both industry and academia are interested in supply chain resilience, a capability of the supply chain that enables it to cope with disruptions. To date, much of the research has focused on the antecedents of supply chain resilience. This line of research has suggested various firm-level capabilities that are associated with greater supply chain resilience. A consensus has emerged among researchers that supply chain flexibility holds the greatest potential to create resilience. Supply chain flexibility achieves resilience by creating readiness to respond to disruptions with little cost and time by means of reconfiguring supply chain resources to mitigate the impacts of the disruption. Decisions related to supply chain disruptions are made by supply chain managers; however, the role played by supply chain managers' reference networks has been overlooked in the supply chain resilience literature. This study aims to understand the impact of supply chain managers on their firms' supply chain resilience. Drawing on social capital theory and social network theory, this paper proposes a conceptual model to explore the role of supply chain managers in developing the resilience of supply chains. Our model posits that higher level of supply chain managers' embeddedness in their reference network is associated with increased resilience of their firms' supply chain. A reference network includes individuals from whom supply chain managers seek advice on supply chain related matters. The relationships between supply chain managers' embeddedness in reference network and supply chain resilience are mediated by supply chain flexibility.

Keywords: supply chain resilience, embeddedness, reference networks, social capitals

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Authors: Pascal Horni, Sandro Fuchs

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In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy.

Keywords: accounting, fiscal rules, International Public Sector Accounting Standards (IPSAS), public financial management

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Authors: Sathish Kumar Jayaraj

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The study of urban traffic dynamics, underpinned by the principles of fluid dynamics, offers a distinct perspective to comprehend and enhance the efficiency of traffic flow within bustling cityscapes. Leveraging the concept of the Traffic Flow Factor (TFF) as an analog to the Reynolds number, this research delves into the intricate interplay between traffic density, velocity, and road category, drawing compelling parallels to fluid dynamics phenomena. By introducing the notion of Vehicle Shearing Resistance (VSR) as an analogy to dynamic viscosity, the study sheds light on the multifaceted influence of traffic regulations, lane management, and road infrastructure on the smoothness and resilience of traffic flow. The TFF equation serves as a comprehensive metric for quantifying traffic dynamics, enabling the identification of congestion hotspots, the optimization of traffic signal timings, and the formulation of data-driven traffic management strategies. The study underscores the critical significance of integrating fluid dynamics principles into the domain of urban traffic management, fostering sustainable transportation practices, and paving the way for a more seamless and resilient urban mobility ecosystem.

Keywords: traffic flow factor (TFF), urban traffic dynamics, fluid dynamics principles, vehicle shearing resistance (VSR), traffic congestion management, sustainable urban mobility

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Authors: Sean Goltz, Michael Mayo

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The purpose of this research is to use Global-Regulation.com database of the world laws, focusing on tax treaties between countries, in order to create an AI-driven tax simulator that will run an AI agent through potential tax scenarios across countries. The AI agent goal is to identify the scenario that will result in minimum tax liability based on tax treaties between countries. The results will be visualized by a three dimensional matrix. This will be an online web application. Multinational corporations are running their business through multiple countries. These countries, in turn, have a tax treaty with many other countries to regulate the payment of taxes on income that is transferred between these countries. As a result, planning the best tax scenario across multiple countries and numerous tax treaties is almost impossible. This research propose to use Global-Regulation.com database of word laws in English (machine translated by Google and Microsoft API’s) in order to create a simulator that will include the information in the tax treaties. Once ready, an AI agent will be sent through the simulator to identify the scenario that will result in minimum tax liability. Identifying the best tax scenario across countries may save multinational corporations, like Google, billions of dollars annually. Given the nature of the raw data and the domain of taxes (i.e., numbers), this is a promising ground to employ artificial intelligence towards a practical and beneficial purpose.

Keywords: taxation, law, multinational, corporation

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Authors: Saurabh Kumar

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In the fiercely competitive landscape of e-commerce, understanding and mitigating customer churn has become paramount for sustainable business growth. This paper presents a thorough investigation into the application of machine learning techniques for churn prediction in e-commerce, aiming to provide actionable insights for businesses seeking to enhance customer retention strategies. We conduct a comparative study of various machine learning algorithms, including traditional statistical methods and ensemble techniques, leveraging a rich dataset sourced from Kaggle. Through rigorous evaluation, we assess the predictive performance, interpretability, and scalability of each method, elucidating their respective strengths and limitations in capturing the intricate dynamics of customer churn. We identified the XGBoost classifier to be the best performing. Our findings not only offer practical guidelines for selecting suitable modeling approaches but also contribute to the broader understanding of customer behavior in the e-commerce domain. Ultimately, this research equips businesses with the knowledge and tools necessary to proactively identify and address churn, thereby fostering long-term customer relationships and sustaining competitive advantage.

Keywords: customer churn, e-commerce, machine learning techniques, predictive performance, sustainable business growth

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Authors: Daniel M. Wolff, Patricia Gray, Rafael de la Parra Venegas

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An unsupervised machine listening system is constructed and applied to a dataset of 17,195 30-second marine hydrophone recordings. The system is then heuristically supplemented with anecdotal listening, contextual recording information, and supervised learning techniques to reduce the number of false positives. Features for classification are assembled by extracting the following data from each of the audio files: the spectral centroid, root-mean-squared values for each frequency band of a 10-octave filter bank, and mel-frequency cepstral coefficients in 5-second frames. In this way both time- and frequency-domain information are contained in the features to be passed to a clustering algorithm. Classification is performed using the k-means algorithm and then a k-nearest neighbors search. Different values of k are experimented with, in addition to different combinations of the available feature sets. Hypothesized class labels are 'primarily anthrophony' and 'primarily biophony', where the best class result conforming to the former label has 104 members after heuristic pruning. This demonstrates how a large audio dataset has been made more tractable with machine learning techniques, forming the foundation of a framework designed to acoustically monitor and gauge biological and anthropogenic activity in a marine environment.

Keywords: anthrophony, hydrophone, k-means, machine learning

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Authors: Ye Wei, Sitalakshmi Venkatraman, Fahri Benli, Fiona Wahr

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The present digital world poses many challenges to various stakeholders in the education sector. In particular, lecturers of higher education (HE) are faced with the problem of ensuring that students are able to achieve the required learning outcomes despite rapid changes taking place worldwide. Different strategies are adopted to retain student engagement and commitment in classrooms to address the differences in learning habits, preferences, and styles of the digital generation of students recently. Further, the onset of the coronavirus disease (COVID-19) pandemic has resulted in online teaching being mandatory. These changes have compounded the problems in the learning engagement and short attention span of HE students. New agile methodologies that have been successfully employed to manage projects in different fields are gaining prominence in the education domain. In this paper, we present the application of Scrum as an agile methodology to enhance student learning and engagement in an online smart classroom environment. We demonstrate the use of our proposed approach using a case study to teach key topics in information technology that require students to gain technical and business-related data analytics skills.

Keywords: agile methodology, Scrum, online learning, smart classroom environment, student engagement, active learning

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Authors: Yu Hung Chiang, Hei Chia Wang

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In the academic area, it is important for research to find proper research domain. Many researchers may refer to conference issues to find their interesting or new topics. Furthermore, conferences issues can help researchers realize current research trends in their field and learn about cutting-edge developments in their specialty. However, online published conference information may widely be distributed; it is not easy to be concluded. Many researchers use search engine of journals or conference issues to filter information in order to get what they want. However, this search engine has its limitation. There will still be some issues should be considered; i.e. researchers cannot find the associated topics which may be useful information for them. Hence, use Knowledge Management (KM) could be a way to resolve these issues. In KM, ontology is widely adopted; but most existed ontology construction methods do not consider social information between target users. To effective in academic KM, this study proposes a method of constructing research Topic Maps using Open Directory Project (ODP) and Social Information Processing (SIP). Through catching of social information in conference website: i.e. the information of co-authorship or collaborator, research topics can be associated among related researchers. Finally, the experiments show Topic Maps successfully help researchers to find the information they need more easily and quickly as well as construct associations between research topics.

Keywords: knowledge management, topic map, social information processing, ontology extraction

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Authors: Binoun Chaki Hagar

Abstract:

Studies have investigated grandparents' perceptions relating to their grandchildren with disabilities. Literature on grandparenthood focuses on the Western grandparents. Autism within the Arab populations has also being investigated. Moreover, the Bedouin population can also be seen in various studies related to different experiences and different perceptions about disabilities in general and among children in particular. However, as far as we know, no studies were found on grand parenting a child with autism in Bedouin society. This study combines three areas of knowledge, to create another knowledge domain. The aim of this study was to learn about the experience of grand parenting an autistic child in the Bedouin Arab society, to examine how it affects the grandparents' relationships, feelings, and functioning within the family, and as individuals, as well as to examine their coping mechanisms and their social support networks. This study is significant and as it examines autism and grandparents among the Bedouin Arab population in Israel, a population that has unique socio-demographic, cultural and traditional characteristics. The study revealed three themes concerning the meaning of grandparenthood to be associated with family continuity, how autism is perceived, and the importance of religion. It also suggests another category – the status of the elderly in the Arab-Bedouin family. It is recognized that the role of the elderly is held in high esteem, and can be affected by the grandchild’s’ autism.

Keywords: Arab–Bedouin family, autism, grandparents, family relationships

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Authors: Moustafa Osman Mohammed

Abstract:

This paper will explore formation of HCl aerosol at atmospheric boundary layers and encourages the uptake of environmental modeling systems (EMSs) as a practice evaluation of gaseous emissions (“framework measures”) from small and medium-sized enterprises (SMEs). The conceptual model predicts greenhouse gas emissions to ecological points beyond landfill site operations. It focuses on incorporation traditional knowledge into baseline information for both measurement data and the mathematical results, regarding parameters influence model variable inputs. The paper has simplified parameters of aerosol processes based on the more complex aerosol process computations. The simple model can be implemented to both Gaussian and Eulerian rural dispersion models. Aerosol processes considered in this study were (i) the coagulation of particles, (ii) the condensation and evaporation of organic vapors, and (iii) dry deposition. The chemical transformation of gas-phase compounds is taken into account photochemical formulation with exposure effects according to HCl concentrations as starting point of risk assessment. The discussion set out distinctly aspect of sustainability in reflection inputs, outputs, and modes of impact on the environment. Thereby, models incorporate abiotic and biotic species to broaden the scope of integration for both quantification impact and assessment risks. The later environmental obligations suggest either a recommendation or a decision of what is a legislative should be achieved for mitigation measures of landfill gas (LFG) ultimately.

Keywords: air pollution, landfill emission, environmental management, monitoring/methods and impact assessment

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Authors: Ferdağ Çulhan, Emine Gaye Çontay

Abstract:

Geometric thinking levels created by Van Hiele are used to determine students' progress in geometric thinking. Many studies have been conducted on geometric thinking levels and they have taken their place in teaching curricula over time. It is thought that geometric thinking levels, which have become so important in teaching, can be examined in depth. In order to make an in-depth analysis, it was decided that the most appropriate management was discourse analysis. In this study, the focus is on examining the geometric thinking levels of 8th grade students from a discursive point of view. Sfard (2008)'s "Commognitive" theory will be used to conduct discursive analysis. The "Global Van Hiele Questionnaire" created by Patkin (2014) and translated into Turkish for this research will be used in the research. The "Global Van Hiele Questionnaire" contains questions from the sub-learning domain of triangles and quadrilaterals, circles and geometric objects. It has a wider scope than many "Van Hiele Questionnaires". “Global Van Hiele Questionnaire” will be applied to 8th grade students. Then, the geometric thinking levels of the students will be determined and interviews will be held with two students from each of the 1st, 2nd and 3rd levels. The interviews will be recorded and the students' discourses will be examined. By evaluating the relations between the students' geometric thinking levels and their discourses, it will be examined how much their discourse reflects their level of thinking. In this way, it is thought that students' geometric thinking processes can be better understood.

Keywords: mathematical discourses, commognitive framework, geometric thinking levels, van hiele

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Authors: Suranath Chomcheon, Nathnarong Khajohnsaksumeth, Benchawan Wiwatanapataphee

Abstract:

Carbon monoxide is one of the harmful gases which have colorless, odorless, and tasteless. Too much carbon monoxide taken into the human body causes the reduction of oxygen transportation within human body cells leading to many symptoms including headache, nausea, vomiting, loss of consciousness, and death. Carbon monoxide is considered as one of the air pollution indicators. It is mainly released as soot from the exhaust pipe of the incomplete combustion of the vehicle engine. Nowadays, the increase in vehicle usage and the slowly moving of the vehicle struck by the traffic jam has created a large amount of carbon monoxide, which accumulated in the street canyon area. In this research, we study the effect of parameters such as wind speed and aspect ratio of the height building affecting the ventilation. We consider the model of the pollutant under the Bangkok Transit System (BTS) stations in a two-dimensional geometrical domain. The convention-diffusion equation and Reynolds-averaged Navier-stokes equation is used to describe the concentration and the turbulent flow of carbon monoxide. The finite element method is applied to obtain the numerical result. The result shows that our model can describe the dispersion patterns of carbon monoxide for different wind speeds.

Keywords: air pollution, carbon monoxide, finite element, street canyon

Procedia PDF Downloads 126