Search results for: marketing performance output factors
5869 Budget Discipline and National Prosperity: The Nigerian Experience
Authors: Ben-Caleb Egbide, Iyoha Francis, Egharevba Mathew, Oduntan Emmanuel
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The prosperity of any nation is determined not just by the availability of resources, but also by the discipline exercised in the management of those resources. This paper examines the functional association between adherence to budgetary estimates or budget discipline (BDISC) and national prosperity proxied by Real Gross Domestic Product (RGDP) and Relative Poverty Index (RPI)/Human Development Index (HDI). Adopting a longitudinal retrospective research strategy, time series data relating to both the endogenous and exogenous variables were extracted from official government publications for 36 years’ (1980-2015 in the case of RGDP and RPI), and for 26 years (1990-2015 in the case of HDI). Ordinary Least Square (OLS), as well as cointegration regressions, were employed to gauge both the short term and long term impact of BDISC on RPI/HDI and RGDP. The results indicated that BDISC is directly related with RGDP but indirectly related with RPI. The implication is that while adherence to budgetary estimate can enhance economic growth, it has the capacity to slow down the rate of poverty in the long run. The paper, therefore, recommend stricter adherence to budgets as a way out of economic under performance in Nigeria and engender the process of promoting human development and national prosperity.Keywords: budget discipline, human development index, national prosperity, Nigeria
Procedia PDF Downloads 2415868 The Optimum Mel-Frequency Cepstral Coefficients (MFCCs) Contribution to Iranian Traditional Music Genre Classification by Instrumental Features
Authors: M. Abbasi Layegh, S. Haghipour, K. Athari, R. Khosravi, M. Tafkikialamdari
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An approach to find the optimum mel-frequency cepstral coefficients (MFCCs) for the Radif of Mirzâ Ábdollâh, which is the principal emblem and the heart of Persian music, performed by most famous Iranian masters on two Iranian stringed instruments ‘Tar’ and ‘Setar’ is proposed. While investigating the variance of MFCC for each record in themusic database of 1500 gushe of the repertoire belonging to 12 modal systems (dastgâh and âvâz), we have applied the Fuzzy C-Mean clustering algorithm on each of the 12 coefficient and different combinations of those coefficients. We have applied the same experiment while increasing the number of coefficients but the clustering accuracy remained the same. Therefore, we can conclude that the first 7 MFCCs (V-7MFCC) are enough for classification of The Radif of Mirzâ Ábdollâh. Classical machine learning algorithms such as MLP neural networks, K-Nearest Neighbors (KNN), Gaussian Mixture Model (GMM), Hidden Markov Model (HMM) and Support Vector Machine (SVM) have been employed. Finally, it can be realized that SVM shows a better performance in this study.Keywords: radif of Mirzâ Ábdollâh, Gushe, mel frequency cepstral coefficients, fuzzy c-mean clustering algorithm, k-nearest neighbors (KNN), gaussian mixture model (GMM), hidden markov model (HMM), support vector machine (SVM)
Procedia PDF Downloads 4505867 The Impact of a Sustainable Solar System on the Growth of Strawberry Plants in an Agricultural Greenhouse
Authors: Ilham Ihoume, Rachid Tadili, Nora Arbaoui
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This study examines the effects of a solar-based heating system, in a north-south oriented agricultural greenhouse on the development of strawberry plants during winter. This system relies on the circulation of water as a heat transfer fluid in a closed circuit installed on the greenhouse roof to store heat during the day and release it inside at night. A comparative experimental study was conducted in two greenhouses, one experimental with the solar heating system and the other for control without any heating system. Both greenhouses are located on the terrace of the Solar Energy and Environment Laboratory of the Mohammed V University in Rabat, Morocco. The devel-oped heating system consists of a copper coil inserted in double glazing and placed on the roof of the greenhouse, a water pump circulator, a battery, and a photovoltaic solar panel to power the electrical components. This inexpen-sive and environmentally friendly system allows the greenhouse to be heated during the winter and improves its microclimate system. This improvement resulted in an increase in the air temperature inside the experimental green-house by 6 °C and 8 °C, and a reduction in its relative humidity by 23% and 35% compared to the control greenhouse and the ambient air, respectively, throughout the winter. For the agronomic performance, it was observed that the production was 17 days earlier than in the control greenhouse.Keywords: sustainability, solar energy, thermal energy storage., greenhouse heating
Procedia PDF Downloads 445866 A Deviation Analysis of Career Anchors and Domain Specialization in Management Education
Authors: Santosh Kumar Sharma, Imran Ahmed Khan
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Context: In the field of management education, it has been observed that students often have discrepancies between their career anchors and their chosen domain of specialization. This misalignment creates challenges for students during their summer internships and job placements in the corporate sector. The outcome is that some students opt to change their career track or even leave the management profession altogether. This situation poses a significant concern in terms of the overall human capital in the industry. However, there is a notable lack of substantial literature addressing this specific context. Therefore, this current study aims to contribute to the global discourse on management education and its impact on human resource management. Research Aim: The objective of this study is to analyze the deviation between career anchors and domain specialization in the context of management education in India. Methodology: This study adopts an exploratory approach. Data is collected from a substantial sample of post-graduate students who are currently pursuing management education from a renowned business school in India. The data collection process is followed by a descriptive analysis. Findings: The findings of this research contribute to the professional development of management students by highlighting the significance of aligning career anchors with their chosen domain of specialization. This alignment is crucial for enhancing human capital, which in turn impacts various factors within the Indian economy. Theoretical Importance: This study addresses the gap in the existing literature by exploring the relationship between career anchors and domain specialization in management education. By shedding light on this issue, it contributes to theoretical knowledge in the field and provides insights into the importance of career alignment within the management profession.Keywords: management education, specialization, human resource management, India
Procedia PDF Downloads 745865 Analyzing the Impact of Knowledge Sharing on Product Innovation: A Moderated Mediation Framework of Employees Creativity and Top Management Support
Authors: Aqsa Akbar, Sadaf Ehsan, Suheera Khalid Sheikh
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Purpose: In the today’s competitive world, situational dynamism presents complex challenges for organizations to pursue production innovation. Calling for dire need to remain sustainable, the research aims to examine the interlinking mechanism of knowledge sharing and product innovation relationship. For this, a moderated mediation framework is developed in which employees’ creativity and top management support are suggested as viable factors affecting the knowledge sharing and product innovation relationship. Design/Methodology/Approaches A survey-based quantitative research design is selected for data collection via self-administered questionnaires from employees of Pakistan’s E-commerce organizations. Almost, 350 questionnaires were circulated and 285 were received back through a cross-sectional method. Data analysis is performed on SPSS 22.0 and AMOS. Finding The outcomes suggest that knowledge sharing is critical for companies undergoing product innovation. In addition, findings disclose that employees’ creativity partially mediates the relationship between knowledge sharing and product innovation. Furthermore, the moderation impact of top management support also substantiated the proposed hypothesis. Results are discussed in the light of the literature review, followed by the study’s limitations and future directions. Originality/Value The study donates significance towards the development of better understanding of how knowledge sharing is vital for product innovation. It adds on to the literature by highlighting mechanisms responsible for successful product innovation. Moreover, the study offers practical insights to Pakistan’s E-commerce industry and suggests about how to develop capabilities for product innovation.Keywords: employees creativity, knowledge sharing, product innovation, top management support
Procedia PDF Downloads 925864 Exploring Data Leakage in EEG Based Brain-Computer Interfaces: Overfitting Challenges
Authors: Khalida Douibi, Rodrigo Balp, Solène Le Bars
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In the medical field, applications related to human experiments are frequently linked to reduced samples size, which makes the training of machine learning models quite sensitive and therefore not very robust nor generalizable. This is notably the case in Brain-Computer Interface (BCI) studies, where the sample size rarely exceeds 20 subjects or a few number of trials. To address this problem, several resampling approaches are often used during the data preparation phase, which is an overly critical step in a data science analysis process. One of the naive approaches that is usually applied by data scientists consists in the transformation of the entire database before the resampling phase. However, this can cause model’ s performance to be incorrectly estimated when making predictions on unseen data. In this paper, we explored the effect of data leakage observed during our BCI experiments for device control through the real-time classification of SSVEPs (Steady State Visually Evoked Potentials). We also studied potential ways to ensure optimal validation of the classifiers during the calibration phase to avoid overfitting. The results show that the scaling step is crucial for some algorithms, and it should be applied after the resampling phase to avoid data leackage and improve results.Keywords: data leackage, data science, machine learning, SSVEP, BCI, overfitting
Procedia PDF Downloads 1575863 Assessing the Actual Status and Farmer’s Attitude towards Agroforestry in Chiniot, Pakistan
Authors: M. F. Nawaz, S. Gul, T. H. Farooq, M. T. Siddiqui, M. Asif, I. Ahmad, N. K. Niazi
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In Pakistan, major demands of fuel wood and timber wood are fulfilled by agroforestry. However, the information regarding economic significance of agroforestry and its productivity in Pakistan is still insufficient and unreliable. Survey of field conditions to examine the agroforestry status at local level helps us to know the future trends and to formulate the policies for sustainable wood supply. The objectives of this research were to examine the actual status and potential of agroforestry and to point out the barriers that are faced by farmers in the adoption of agroforestry. Research was carried out in Chiniot district, Pakistan because it is the famous city for furniture industry that is largely dependent on farm trees. A detailed survey of district Chiniot was carried out from 150 randomly selected farmer respondents using multi-objective oriented and pre-tested questionnaire. It was found that linear tree planting method was more adopted (45%) as compared to linear + interplanting (42%) and/or compact planting (12.6%). Chi-square values at P-value <0.5 showed that age (11.35) and education (17.09) were two more important factors in the quick adoption of agroforestry as compared to land holdings (P-value of 0.7). The major reason of agroforestry adoption was to obtain income, fodder and fuelwood. The most dominant species in farmlands was shisham (Dalbergia sissoo) but since last five years, mostly farmers were growing Sufeida (Eucalyptus camaldulensis), kikar (Acacia nilotica) and popular (Populus deltoides) on their fields due to “Shisham die-back” problem. It was found that agro-forestry can be increased by providing good quality planting material to farmers and improving wood markets.Keywords: agroforestry, trees, services, agriculture, farmers
Procedia PDF Downloads 4525862 Comparison of Compression Properties of Stretchable Knitted Fabrics and Bi-Stretch Woven Fabrics for Compression Garments
Authors: Muhammad Maqsood, Yasir Nawab, Syed Talha Ali Hamdani
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Stretchable fabrics have diverse applications ranging from casual apparel to performance sportswear and compression therapy. Compression therapy is the universally accepted treatment for the management of hypertrophic scarring after severe burns. Mostly stretchable knitted fabrics are used in compression therapy but in the recent past, some studies have also been found on bi-stretch woven fabrics being used as compression garments as they also have been found quite effective in the treatment of oedema. Therefore, the objective of the present study is to compare the compression properties of stretchable knitted and bi-stretch woven fabrics for compression garments. For this purpose four woven structures and four knitted structures were produced having the same areal density and their compression, comfort and mechanical properties were compared before and after 5, 10 and 15 washes. Four knitted structures used were single jersey, single locaste, plain pique and the honeycomb, whereas four woven structures produced were 1/1 plain, 2/1 twill, 3/1 twill and 4/1 twill. The compression properties of the produced samples were tested by using kikuhime pressure sensor and it was found that bi-stretch woven fabrics possessed better compression properties before and after washes and retain their durability after repeated use, whereas knitted stretchable fabrics lost their compression ability after repeated use and the required sub garment pressure of the knitted structures after 15 washes was almost half to that of woven bi-stretch fabrics.Keywords: compression garments, knitted structures, medical textiles, woven bi-stretch
Procedia PDF Downloads 4145861 Teachers’ Perceptions Related to the Guiding Skills within the Application Courses
Authors: Tanimola Kazeem Abiodun
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In Nigeria, both formal education and distance learning opportunities are used in teacher training. Practical courses aim to improve the skills of teacher candidates in a school environment. Teacher candidates attend kindergarten classes under the supervision of a teacher. In this context, the guiding skills of teachers gain importance in terms of shaping candidates’ perceptions about teaching profession. In this study, the teachers’ perceptions related to the guiding skills within the practical courses were determined. Also, the perceptions and applications related to guiding skills were compared. A Likert scale questionnaire and an open-ended question were used to determine perceptions and applications. 120 questionnaires were taken into consideration and analyses of data were performed by using percentage distribution and QSR Nvivo 8 program. In this study, statements related to teachers’ perceptions about the guiding skills were asked and it is determined that almost all the teachers agreed about the importance of these statements. On the other hand, how these guidance skills are applied by teachers is also queried with an open-ended question. Finally, thoughts and applications related to guidance skills were compared to each other. Based on this comparison, it is seen that there are some differences between the thoughts and applications especially related with time management, planning, feedbacks, curriculum, workload, rules and guidance. It can be said that some guidance skills cannot be controlled only by teachers. For example, candidates’ motivation, attention, population and educational environment are also determinative factors for effective guidance. In summary, it is necessary to have prior conditions for teachers to apply these idealized guidance skills for training more successful candidates to pre-school education era. At this point, organization of practical courses by the faculties gains importance and in this context it is crucial for faculties to revise their applications based on more detailed researches.Keywords: teacher training, guiding skills, education, practical courses
Procedia PDF Downloads 4515860 PLA Production from Multi Supply Lignocellulosic Biomass Residues: A Pathway for Agrifood Sector
Authors: Sónia Ribeiro, Diana Farinha, Hélia Sales, Rita Pontes, João Nunes
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The demand and commitment to sustainability in the agrifood sector introduce news opportunities for new composite materials. Composite materials are emerging as a vital entity for the sustainable development. Polylactic acid (PLA) has been recognized as a potential polymer with attractive characteristics for agrifood sector applications. PLA that can be beneficial for the development of composites, biocomposites, films, porous gels, and so on. The production of PLA from lignocellulosic biomass residues matrix is a key option towards a sustainable and circular bioeconomy and a non-competitive application with feed and food sector. The Flui and BeirInov projects presents news developments in the production of PLA composites to value the Portuguese forest ecosystem, with high amount of lignocellulosic biomass residues and available. A performance production of lactic acid from lignocellulosic biomass undergoes a process of autohydrolysis, saccharification and fermentation, originating a lactic acid fermentation medium with a 72.27g.L-1 was obtained and a final purification of 72%. The high purification PLA from multi lignocellulosic residues representing one economic expensive process, and a new materials and application for the polymers and a combination with others types of composites matrix characteristic is the drive-up for this green market.Keywords: polylactic acid, lignocellulosic biomass, agrifood, composite materials
Procedia PDF Downloads 775859 Optimization and Feasibility Analysis of a PV/Wind/ Battery Hybrid Energy Conversion
Authors: Doaa M. Atia, Faten H. Fahmy, Ninet M. A. El-Rahman, Hassan T. Dorra
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In this paper, the optimum design for renewable energy system powered an aquaculture pond was determined. Hybrid Optimization Model for Electric Renewable (HOMER) software program, which is developed by U.S National Renewable Energy Laboratory (NREL), is used for analyzing the feasibility of the stand-alone and hybrid system in this study. HOMER program determines whether renewable energy resources satisfy hourly electric demand or not. The program calculates energy balance for every 8760 hours in a year to simulate operation of the system. This optimization compares the demand for the electrical energy for each hour of the year with the energy supplied by the system for that hour and calculates the relevant energy flow for each component in the model. The essential principle is to minimize the total system cost while HOMER ensures control of the system. Moreover the feasibility analysis of the energy system is also studied. Wind speed, solar irradiance, interest rate and capacity shortage are the parameters which are taken into consideration. The simulation results indicate that the hybrid system is the best choice in this study, yielding lower net present cost. Thus, it provides higher system performance than PV or wind stand-alone systems.Keywords: wind stand-alone system, photovoltaic stand-alone system, hybrid system, optimum system sizing, feasibility, cost analysis
Procedia PDF Downloads 3445858 Prevalance and Factors Associated with Domestic Violence among Preganant Women in Southwest Ethiopia
Authors: Bediru Abamecha
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Background: Domestic violence is a global problem that occurs regardless of culture, ethnicity or socio-economic class. It is known to be responsible for numerous hospital visits undertaken by women. Violence on pregnant women is a health and social problem that poses particular risks to the woman and her unborn child. Objective: The Objective of this study will be to assess prevalence of domestic violence and its correalates among pregnant women in Manna Woreda of Jimma Zone. Methods: Simple Random Sampling technique will be used to select 12 kebeles (48% of the study area) and Systematic Sampling will be used to reach to the house hold in selected kebeles in manna woreda of Jimma zone, south west Ethiopia from february 15-25, 2011. An in-depth interview will be conducted on Women affairs, police office and Nurses working and minimum of 4FGD with 6-8 members on pregnant women and selected male from the community. SPSS version 16.0 will be used to enter, clean and analyze the data. Descriptive statistics such as mean or median for continuous variables and percent for categorical variables will be made. Bivariate analysis will be used to check the association between independent variables and domestic violence. Variables found to have association with domestic violence will be entered to multiple logistic regressions for controlling the possible effect of confounders and finally the variables which had significance association will be identified on basis of OR, with 95% CI. All statistical significance will be considered at p<0.05. The qualitative data will be summarized manually and thematic analysis will be performed and finally both will be triangulated.Keywords: ante natal care, ethiopian demographic and health survey, domestic violence, statistical package for social science
Procedia PDF Downloads 5245857 Energy Saving Potential with Improved Concrete in Ice Rink Floor Designs
Authors: Ehsan B. Haghighi, Pavel Makhnatch, Jörgen Rogstam
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The ice rink floor is the largest heat exchanger in an ice rink. The important part of the floor consists of concrete, and the thermophysical properties of this concrete have strong influence on the energy usage of the ice rink. The thermal conductivity of concrete can be increased by using iron ore as ballast. In this study the Transient Plane Source (TPS) method showed an increase up to 58.2% of thermal conductivity comparing the improved concrete to standard concrete. Moreover, two alternative ice rink floor designs are suggested to incorporate the improved concrete. A 2D simulation was developed to investigate the temperature distribution in the conventional and the suggested designs. The results show that the suggested designs reduce the temperature difference between the ice surface and the brine by 1-4 ˚C, when comparing with convectional designs at equal heat flux. This primarily leads to an increased coefficient of performance (COP) in the primary refrigeration cycle and secondly to a decrease in the secondary refrigerant pumping power. The suggested designs have great potential to reduce the energy usage of ice rinks. Depending on the load scenario in the ice rink, the saving potential lies in the range of 3-10% of the refrigeration system energy usage. This calculation is based on steady state conditions and the potential with improved dynamic behavior is expected to increase the potential saving.Keywords: Concrete, iron ore, ice rink, energy saving
Procedia PDF Downloads 3455856 Effect of Islamic Finance on Jobs Generation in Punjab, Pakistan
Authors: B. Ashraf, A. M. Malik
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The study was accomplished at the Department of Economics and Agriculture Economics, Pir Mahar Ali Shah ARID Agriculture University, Punjab, Pakistan during 2013-16 with a purpose to discover the effect of Islamic finance/banking on employment in Punjab, Pakistan. Islamic banking system is sub-component of conventional banking system in various countries of the world; however, in Pakistan, it has been established as a separate Islamic banking system. The Islamic banking operates under the doctrine of Shariah. It is claimed that the referred banking is free of interest (Riba) and addresses the philosophy and basic values of Islam in finance that reduces the factors of uncertainty, risk and others speculative activities. Two Islamic bank’s; Meezan Bank Limited (Pakistan) and Al-Baraka Bank Limited (Pakistan) from North Punjab (Bahawalnagar) and central Punjab (Lahore) west Punjab (Gujrat), Pakistan were randomly selected for the conduct of research. A total of 206 samples were collected from the define areas and banks through questionnaire. The data was analyzed by using the Statistical Package for Social Sciences (SPSS) version 21.0. Multiple linear regressions were applied to prove the hypothesis. The results revealed that the assets formation had significant positive; whereas, the technology, length of business (experience) and bossiness size had significant negative impact with employment generation in Islamic finance/banking in Punjab, Pakistan. This concludes that the employment opportunities may be created in the country by extending the finance to business/firms to start new business and increase the Public awareness by the Islamic banks through intensive publicity. However; Islamic financial institutions may be encouraged by Government as it enhances the employment in the country.Keywords: assets formation, borrowers, employment generation, Islamic banks, Islamic finance
Procedia PDF Downloads 3305855 Olive Leaf Extract as Natural Corrosion Inhibitor for Pure Copper in 0.5 M NaCl Solution: A Study by Voltammetry around OCP
Authors: Chahla Rahal, Philippe Refait
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Oleuropein-rich extract from olive leaf and acid hydrolysates, rich in hydroxytyrosol and elenolic acid was prepared under different experimental conditions. These phenolic compounds may be used as a corrosion inhibitor. The inhibitive action of these extracts and its major constituents on the corrosion of copper in 0.5 M NaCl solution has been evaluated by potentiodynamic polarization, electrochemical impedance spectroscopy (EIS) and weight loss measurements. The product of extraction was analyzed with high performance liquid chromatography (HPLC), whose analysis shows that olive leaf extract are greatly rich in phenolic compounds, mainly Oleuropeine (OLE), Hydroxytyrosol (HT) and elenolic acid (EA). After the acid hydrolysis and high temperature of extraction, an increase in hydroxytyrosol concentration was detected, coupled with relatively low oleuropeine content and high concentration of elenolic acid. The potentiodynamic measurements have shown that this extract acts as a mixed-type corrosion inhibitor, and good inhibition efficiency is observed with the increase in HT and EA concentration. These results suggest that the inhibitive effect of olive leaf extract might be due to the adsorption of the various phenolic compounds onto the copper surface.Keywords: Olive leaf extract, Oleuropein, hydroxytyrosol, elenolic acid , Copper, Corrosion, HPLC/DAD, Polarisation, EIS
Procedia PDF Downloads 2615854 Urinary Neutrophil Gelatinase Associated Lipocalin as Diagnostic Biomarkers for Lupus Nephritis
Authors: Lorena GóMez Escorcia, Gustavo Aroca MartíNez, Jose Luiz Villarreal, Elkin Navarro Quiroz
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Lupus nephritis (LN) is a high-cost disease, occurring in about half of patients with Systemic Lupus Erythematosus (SLE). Renal biopsy constitutes the only protocol that, to date, allows a correct diagnosis of the level of renal involvement in these patients. However, this procedure can have various adverse effects such as kidney bleeding, muscle bleeding, infection, pain, among others. Therefore, the development of new diagnostic alternatives is required. The neutrophil gelatinase-associated lipocalin (NGAL) has been emerging as a novel biomarker of acute kidney injury. The aim of this study was to assess urinary NGAL levels as a marker for disease activity in patients with lupus nephritis. For this work included 50 systemic lupus erythematosus (SLE) patients, 50 with active lupus nephritis (LN), and 50 without autoimmune and renal disease as controls. TNGAL in urine samples was measured by enzyme-linked immunosorbent assay (ELISA). The results revealed that patients with kidney damage had an elevated urinary NGAL as compared to patients with lupus without kidney damage and controls (p <0.005), and the mean of uNGAL was (28.72 ± 4.53), (19.51 ± 4.72), (8.91 ± 3.37) respectively. Measurement of urinary NGAL levels showed a very good diagnostic performance for discriminating patients with Lupus nephritis from SLE without renal damage and of control individuals.Keywords: lupus nephritis, biomarker, NGAL, urine samples
Procedia PDF Downloads 2135853 Performance of an Improved Fluidized System for Processing Green Tea
Authors: Nickson Kipng’etich Lang’at, Thomas Thoruwa, John Abraham, John Wanyoko
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Green tea is made from the top two leaves and buds of a shrub, Camellia sinensis, of the family Theaceae and the order Theales. The green tea leaves are picked and immediately sent to be dried or steamed to prevent fermentation. Fluid bed drying technique is a common drying method used in drying green tea because of its ease in design and construction and fluidization of fine tea particles. Major problems in this method are significant loss of chemical content of the leaf and green appearance of tea, retention of high moisture content in the leaves and bed channeling and defluidization. The energy associated with the drying technology has been shown to be a vital factor in determining the quality of green tea. As part of the implementation, prototype dryer was built that facilitated sequence of operations involving steaming, cooling, pre-drying and final drying. The major findings of the project were in terms of quality characteristics of tea leaves and energy consumption during processing. The optimal design achieved a moisture content of 4.2 ± 0.84%. With the optimum drying temperature of 100 ºC, the specific energy consumption was 1697.8 kj.Kg-1 and evaporation rate of 4.272 x 10-4 Kg.m-2.s-1. The energy consumption in a fluidized system can be further reduced by focusing on energy saving designs.Keywords: evaporation rate, fluid bed dryer, maceration, specific energy consumption
Procedia PDF Downloads 3185852 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration
Authors: Michal Friedrich
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Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization
Procedia PDF Downloads 725851 Development and Validation of a HPLC Method for 6-Gingerol and 6-Shogaol in Joint Pain Relief Gel Containing Ginger (Zingiber officinale)
Authors: Tanwarat Kajsongkram, Saowalux Rotamporn, Sirinat Limbunruang, Sirinan Thubthimthed.
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High-Performance Liquid Chromatography (HPLC) method was developed and validated for simultaneous estimation of 6-Gingerol(6G) and 6-Shogaol(6S) in joint pain relief gel containing ginger extract. The chromatographic separation was achieved by using C18 column, 150 x 4.6mm i.d., 5μ Luna, mobile phase containing acetonitrile and water (gradient elution). The flow rate was 1.0 ml/min and the absorbance was monitored at 282 nm. The proposed method was validated in terms of the analytical parameters such as specificity, accuracy, precision, linearity, range, limit of detection (LOD), limit of quantification (LOQ), and determined based on the International Conference on Harmonization (ICH) guidelines. The linearity ranges of 6G and 6S were obtained over 20-60 and 6-18 µg/ml respectively. Good linearity was observed over the above-mentioned range with linear regression equation Y= 11016x- 23778 for 6G and Y = 19276x-19604 for 6S (x is concentration of analytes in μg/ml and Y is peak area). The value of correlation coefficient was found to be 0.9994 for both markers. The limit of detection (LOD) and limit of quantification (LOQ) for 6G were 0.8567 and 2.8555 µg/ml and for 6S were 0.3672 and 1.2238 µg/ml respectively. The recovery range for 6G and 6S were found to be 91.57 to 102.36 % and 84.73 to 92.85 % for all three spiked levels. The RSD values from repeated extractions for 6G and 6S were 3.43 and 3.09% respectively. The validation of developed method on precision, accuracy, specificity, linearity, and range were also performed with well-accepted results.Keywords: ginger, 6-gingerol, HPLC, 6-shogaol
Procedia PDF Downloads 4495850 Sustainable Campus Assessment Tool: Case Study of Engineering Faculty, Alexandria University
Authors: Faten Fares
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Undoubtedly, the world today faces difficult environmental, financial, and social challenges. In order to change people’s lifestyle to be more sustainable, one must change people’s culture then spaces by focusing on education. Further, the higher education has a key role to play in the move toward a more sustainable world. In the overall analysis, the true sustainable university will make a significant effect. Since the sustainable campus is not only a green built environment, which aims at energy efficiency, water efficiency, waste management, and conserving resources but also it is how to implement green built environment. This implementation takes place while engaging the campus stakeholders (students, academic staff, assistants, workers, and administrators) through educating for sustainability. The main purpose of the research is to develop a tool to assess the sustainable campus and to be a framework for achieving more sustainable campuses. In the case study, the data were analyzed to know existing efforts and capabilities then measure the sustainability performance using the proposal framework at Alexandria University Engineering Campus. Finally, the findings of the research explain that campus is partially adherence with the proposal tool and need to be more sustainable in a formally implemented.Keywords: sustainability, higher education, sustainable campus, sustainability teaching and research, campus participation culture, environmental improvement
Procedia PDF Downloads 4185849 Investigation of the Acoustic Properties of Recycled Felt Panels and Their Application in Classrooms and Multi-Purpose Halls
Authors: Ivanova B. Natalia, Djambova Т. Svetlana, Hristev S. Ivailo
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The acoustic properties of recycled felt panels have been investigated using various methods. Experimentally, the sound insulation of the panels has been evaluated for frequencies in the range of 600 Hz to 4000 Hz, utilizing a small-sized acoustic chamber. Additionally, the sound absorption coefficient for the frequency range of 63 Hz to 4000 Hz was measured according to the EN ISO 354 standard in a laboratory reverberation room. This research was deemed necessary after conducting reverberation time measurements of a university classroom following the EN ISO 3382-2 standard. The measurements indicated values of 2.86 s at 500 Hz, 3.23 s at 1000 Hz, and 2.53 s at 2000 Hz, which significantly exceeded the requirements set by the national regulatory framework (0.6s) for such premises. For this reason, recycled felt panels have been investigated in the laboratory, showing very good acoustic properties at high frequencies. To enhance performance in the low frequencies, the influence of the distance of the panel spacing was examined. Furthermore, the sound insulation of the panels was studied to expand the possibilities of their application, both for the acoustic treatment of educational and multifunctional halls and for sound insulation purposes (e.g., a suspended ceiling with an air gap passing from room to room). As a conclusion, a theoretical acoustic design of the classroom has been carried out with suggestions for improvements to achieve the necessary acoustic and aesthetic parameters for such rooms.Keywords: acoustic panels, recycled felt, sound absorption, sound insulation, classroom acoustics
Procedia PDF Downloads 945848 Emerging Positive Education Interventions for Clean Sport Behavior: A Pilot Study
Authors: Zeinab Zaremohzzabieh, Syasya Firzana Azmi, Haslinda Abdullah, Soh Kim Geok, Aini Azeqa Ma'rof, Hayrol Azril Mohammed Shaffril
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The escalating prevalence of doping in sports, casting a shadow over both high-performance and recreational settings, has emerged as a formidable concern, particularly within the realm of young athletes. Doping, characterized by the surreptitious use of prohibited substances to gain a competitive edge, underscores the pressing need for comprehensive and efficacious preventive measures. This study aims to address a crucial void in current research by unraveling the motivations that drive clean adolescent athletes to steadfastly abstain from performance-enhancing substances. In navigating this intricate landscape, the study adopts a positive psychology perspective, investigating into the conditions and processes that contribute to the holistic well-being of individuals and communities. At the heart of this exploration lies the application of the PERMA model, a comprehensive positive psychology framework encapsulating positive emotion, engagement, relationships, meaning, and accomplishments. This model functions as a distinctive lens, dissecting intervention results to offer nuanced insights into the complex dynamics of clean sport behavior. The research is poised to usher in a paradigm shift from conventional anti-doping strategies, predominantly fixated on identifying deficits, towards an innovative approach firmly rooted in positive psychology. The objective of this study is to evaluate the efficacy of a positive education intervention program tailored to promote clean sport behavior among Malaysian adolescent athletes. Representing unexplored terrain within the landscape of anti-doping efforts, this initiative endeavors to reshape the focus from deficiencies to strengths. The meticulously crafted pilot study engages thirty adolescent athletes, divided into a control group of 15 and an experimental group of 15. The pilot study serves as the crucible to assess the effectiveness of the prepared intervention package, providing indispensable insights that will meticulously guide the finalization of an all-encompassing intervention program for the main study. The main study adopts a pioneering two-arm randomized control trial methodology, actively involving adolescent athletes from diverse Malaysian high schools. This approach aims to address critical lacunae in anti-doping strategies, specifically calibrated to resonate with the unique context of Malaysian schools. The study, cognizant of the imperative to develop preventive measures harmonizing with the cultural and educational milieu of Malaysian adolescent athletes, aspires to cultivate a culture of clean sport. In conclusion, this research aspires to contribute unprecedented insights into the efficacy of positive education interventions firmly rooted in the PERMA model. By unraveling the intricacies of clean sport behavior, particularly within the context of Malaysian adolescent athletes, the study seeks to introduce transformative preventive methods. The adoption of positive psychology as an avant-garde anti-doping tool represents an innovative and promising approach, bridging a conspicuous gap in scholarly research and offering potential panaceas for the sporting community. As this study unfurls its chapters, it carries the promise not only to enrich our understanding of clean sport behavior but also to pave the way for positive metamorphosis within the realm of adolescent sports in Malaysia.Keywords: positive education interventions, a pilot study, clean sport behavior, adolescent athletes, Malaysia
Procedia PDF Downloads 635847 Competition between Verb-Based Implicit Causality and Theme Structure's Influence on Anaphora Bias in Mandarin Chinese Sentences: Evidence from Corpus
Authors: Linnan Zhang
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Linguists, as well as psychologists, have shown great interests in implicit causality in reference processing. However, most frequently-used approaches to this issue are psychological experiments (such as eye tracking or self-paced reading, etc.). This research is a corpus-based one and is assisted with statistical tool – software R. The main focus of the present study is about the competition between verb-based implicit causality and theme structure’s influence on anaphora bias in Mandarin Chinese sentences. In Accessibility Theory, it is believed that salience, which is also known as accessibility, and relevance are two important factors in reference processing. Theme structure, which is a special syntactic structure in Chinese, determines the salience of an antecedent on the syntactic level while verb-based implicit causality is a key factor to the relevance between antecedent and anaphora. Therefore, it is a study about anaphora, combining psychology with linguistics. With analysis of the sentences from corpus as well as the statistical analysis of Multinomial Logistic Regression, major findings of the present study are as follows: 1. When the sentence is stated in a ‘cause-effect’ structure, the theme structure will always be the antecedent no matter forward biased verbs or backward biased verbs co-occur; in non-theme structure, the anaphora bias will tend to be the opposite of the verb bias; 2. When the sentence is stated in a ‘effect-cause’ structure, theme structure will not always be the antecedent and the influence of verb-based implicit causality will outweigh that of theme structure; moreover, the anaphora bias will be the same with the bias of verbs. All the results indicate that implicit causality functions conditionally and the noun in theme structure will not be the high-salience antecedent under any circumstances.Keywords: accessibility theory, anaphora, theme strcture, verb-based implicit causality
Procedia PDF Downloads 2035846 The Interleaving Effect of Subject Matter and Perceptual Modality on Students’ Attention and Learning: A Portable EEG Study
Authors: Wen Chen
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To investigate the interleaving effect of subject matter (mathematics vs. history) and perceptual modality (visual vs. auditory materials) on student’s attention and learning outcomes, the present study collected self-reported data on subjective cognitive load (SCL) and attention level, EEG data, and learning outcomes from micro-lectures. Eighty-one 7th grade students were randomly assigned to four learning conditions: blocked (by subject matter) micro-lectures with auditory textual information (B-A condition), blocked (by subject matter) micro-lectures with visual textual information (B-V condition), interleaved (by subject matter) micro-lectures with auditory textual information (I-A condition), and interleaved micro-lectures by both perceptual modality and subject matter (I-all condition). The results showed that although interleaved conditions may show advantages in certain indices, the I-all condition showed the best overall outcomes (best performance, low SCL, and high attention). This study suggests that interleaving by both subject matter and perceptual modality should be preferred in scheduling and planning classes.Keywords: cognitive load, interleaving effect, micro-lectures, sustained attention
Procedia PDF Downloads 1435845 A Relational View for Financial Metrics in Logistics Service Providers
Authors: Paulo Sergio Altman Ferreira
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Relationship development plays an essential role in every logistics company. Logistics companies are service-based businesses essentially performing the flow of materials, housing, and inventory management for a wide range of customers. The service encounter between the logistics provider’s personnel and the customers may form a connection that will demonstrate a strong impact, not only to the customers' overall satisfaction but may also provide the perception of individualized services. Logistics services must drive value. It also shows a close influence on the quality and costs of client-centered services. If we describe logistics value creation as the function of quality perception of the client divided by service costs, there is a requirement to better outline and explain the measures and analytics for logistics costs and relationship performance. This critical shift to understand logistics services is a relevant contribution to capture how relationship value can be quantified. This might involve changing our current perspective on logistics providers beyond uniquely measuring the services in terms of activities, personnel levels, and financial/costs ratios. This paper argues that measuring value creation accomplishments of logistics services needs to consider the relational improvements for the wider range of logistics companies. Accurate logistics value requires a description of the financial impact of the relational perspective of the service.Keywords: logistics services providers, financial metrics, relationship management, value creation
Procedia PDF Downloads 1555844 Field-Programmable Gate Arrays Based High-Efficiency Oriented Fast and Rotated Binary Robust Independent Elementary Feature Extraction Method Using Feature Zone Strategy
Authors: Huang Bai-Cheng
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When deploying the Oriented Fast and Rotated Binary Robust Independent Elementary Feature (BRIEF) (ORB) extraction algorithm on field-programmable gate arrays (FPGA), the access of global storage for 31×31 pixel patches of the features has become the bottleneck of the system efficiency. Therefore, a feature zone strategy has been proposed. Zones are searched as features are detected. Pixels around the feature zones are extracted from global memory and distributed into patches corresponding to feature coordinates. The proposed FPGA structure is targeted on a Xilinx FPGA development board of Zynq UltraScale+ series, and multiple datasets are tested. Compared with the streaming pixel patch extraction method, the proposed architecture obtains at least two times acceleration consuming extra 3.82% Flip-Flops (FFs) and 7.78% Look-Up Tables (LUTs). Compared with the non-streaming one, the proposed architecture saves 22.3% LUT and 1.82% FF, causing a latency of only 0.2ms and a drop in frame rate for 1. Compared with the related works, the proposed strategy and hardware architecture have the superiority of keeping a balance between FPGA resources and performance.Keywords: feature extraction, real-time, ORB, FPGA implementation
Procedia PDF Downloads 1265843 Analysis of Factors Affecting the Number of Infant and Maternal Mortality in East Java with Geographically Weighted Bivariate Generalized Poisson Regression Method
Authors: Luh Eka Suryani, Purhadi
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Poisson regression is a non-linear regression model with response variable in the form of count data that follows Poisson distribution. Modeling for a pair of count data that show high correlation can be analyzed by Poisson Bivariate Regression. Data, the number of infant mortality and maternal mortality, are count data that can be analyzed by Poisson Bivariate Regression. The Poisson regression assumption is an equidispersion where the mean and variance values are equal. However, the actual count data has a variance value which can be greater or less than the mean value (overdispersion and underdispersion). Violations of this assumption can be overcome by applying Generalized Poisson Regression. Characteristics of each regency can affect the number of cases occurred. This issue can be overcome by spatial analysis called geographically weighted regression. This study analyzes the number of infant mortality and maternal mortality based on conditions in East Java in 2016 using Geographically Weighted Bivariate Generalized Poisson Regression (GWBGPR) method. Modeling is done with adaptive bisquare Kernel weighting which produces 3 regency groups based on infant mortality rate and 5 regency groups based on maternal mortality rate. Variables that significantly influence the number of infant and maternal mortality are the percentages of pregnant women visit health workers at least 4 times during pregnancy, pregnant women get Fe3 tablets, obstetric complication handled, clean household and healthy behavior, and married women with the first marriage age under 18 years.Keywords: adaptive bisquare kernel, GWBGPR, infant mortality, maternal mortality, overdispersion
Procedia PDF Downloads 1645842 UF as Pretreatment of RO for Tertiary Treatment of Biologically Treated Distillery Spentwash
Authors: Pinki Sharma, Himanshu Joshi
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Distillery spentwash contains high chemical oxygen demand (COD), biological oxygen demand (BOD), color, total dissolved solids (TDS) and other contaminants even after biological treatment. The effluent can’t be discharged as such in the surface water bodies or land without further treatment. Reverse osmosis (RO) treatment plants have been installed in many of the distilleries at tertiary level. But at most of the places these plants are not properly working due to high concentration of organic matter and other contaminants in biologically treated spentwash. To make the membrane treatment proven and reliable technology, proper pre-treatment is mandatory. In the present study, ultra-filtration (UF) as pre-treatment of RO at tertiary stage was performed. Operating parameters namely initial pH (pHo: 2–10), trans-membrane pressure (TMP: 4-20 bars) and temperature (T: 15- 43°C) used for conducting experiments with UF system. Experiments were optimized at different operating parameters in terms of COD, color, TDS and TOC removal by using response surface methodology (RSM) with central composite design. The results showed that removal of COD, color and TDS by 62%, 93.5% and 75.5%, with UF, respectively at optimized conditions with increased permeate flux from 17.5 l/m2/h (RO) to 38 l/m2/h (UF-RO). The performance of the RO system was greatly improved both in term of pollutant removal as well as water recovery.Keywords: bio-digested distillery spentwash, reverse osmosis, response surface methodology, ultra-filtration
Procedia PDF Downloads 3485841 Numerical Analysis of Cold-Formed Steel Shear Wall Panels Subjected to Cyclic Loading
Authors: H. Meddah, M. Berediaf-Bourahla, B. El-Djouzi, N. Bourahla
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Shear walls made of cold formed steel are used as lateral force resisting components in residential and low-rise commercial and industrial constructions. The seismic design analysis of such structures is often complex due to the slenderness of members and their instability prevalence. In this context, a simplified modeling technique across the panel is proposed by using the finite element method. The approach is based on idealizing the whole panel by a nonlinear shear link element which reflects its shear behavior connected to rigid body elements which transmit the forces to the end elements (studs) that resist the tension and the compression. The numerical model of the shear wall panel was subjected to cyclic loads in order to evaluate the seismic performance of the structure in terms of lateral displacement and energy dissipation capacity. In order to validate this model, the numerical results were compared with those from literature tests. This modeling technique is particularly useful for the design of cold formed steel structures where the shear forces in each panel and the axial forces in the studs can be obtained using spectrum analysis.Keywords: cold-formed steel, cyclic loading, modeling technique, nonlinear analysis, shear wall panel
Procedia PDF Downloads 2945840 Advanced Nanostructured Materials and Their Application for Solar Fuel
Authors: A. Hegazy, Ahmed Elsayed, Essam El Shenawy, N. Allam, Hala Handal, K. R. Mahmoud
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Highly crystalline, TiO₂ pristine sub-10 nm anatase nanocrystals were fabricated at low temperatures by post hydrothermal treatment of the as-prepared TiO₂ nanoparticles. This treatment resulted in bandgap narrowing and increased photocurrent density value (3.8 mA/cm²) when this material was employed in water splitting systems. The achieved photocurrent values are among the highest reported ones so far for the fabricated nanoparticles at this low temperature. This might be explained by the increased surface defects of the prepared nanoparticles. It resulted in bandgap narrowing that was further investigated using positron annihilation experiments by measuring positron lifetime and Doppler broadening. Besides, homogeneous spherical TiO₂ nanoparticles were synthesized in large diameter and high surface area and the high percentage of (001) facet by sol-gel method using potassium persulfate (K₂S₂O₈) as an oxidizing agent. The fabricated particles exhibited high exposed surface area, high photoactivity and reduced band gap. Enhanced performance for water splitting applications was displayed by formed TiO₂ nanoparticles. Their morphological and structural properties were studied to optimize their synthesis parameters in an attempt to construct more applicable fuel cells in the industry for hydrogen fuel production.Keywords: positron annihilation, solar energy, TiO2 nanoparticles, water splitting
Procedia PDF Downloads 151