Search results for: commercial sector
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5249

Search results for: commercial sector

3389 Enabling Service Innovation in Higher Education Institutions by Means of Leveraging Knowledge Management Practices

Authors: Mulalo Mushaisano

Abstract:

It has been revealed in the existing literature that specific knowledge management practices can be implemented and utilized in organizations to enable sustaining service innovation. This kind of innovation is of crucial importance in service environments such as institutions of higher education because it allows the delivery of enhanced services which are designed to add value and deliver better services to clients. However, there is a widespread lack of the necessary implementation of essential knowledge practices in higher education institutions owing to a variety of internal challenges and barriers. The primary objective of the study was to identify the essential knowledge management practices required for the enablement of service innovation. The main outcome was the development of a framework of knowledge management practice which can be applied in institutions of higher education to achieve service innovation. The study will address the gap in where existing literature mostly explored the aforementioned processes in the context of commercial and corporate organizations and not in the higher education environment.

Keywords: higher education, innovation, knowledge management, service innovation

Procedia PDF Downloads 143
3388 Life Cycle Assessment-Based Environmental Assessment of the Production and Maintenance of Wooden Windows

Authors: Pamela Del Rosario, Elisabetta Palumbo, Marzia Traverso

Abstract:

The building sector plays an important role in addressing pressing environmental issues such as climate change and resource scarcity. The energy performance of buildings is considerably affected by the external envelope. In fact, a considerable proportion of the building energy demand is due to energy losses through the windows. Nevertheless, according to literature, to pay attention only to the contribution of windows to the building energy performance, i.e., their influence on energy use during building operation, could result in a partial evaluation. Hence, it is important to consider not only the building energy performance but also the environmental performance of windows, and this not only during the operational stage but along its complete life cycle. Life Cycle Assessment (LCA) according to ISO 14040:2006 and ISO 14044:2006+A1:2018 is one of the most adopted and robust methods to evaluate the environmental performance of products throughout their complete life cycle. This life-cycle based approach avoids the shift of environmental impacts of a life cycle stage to another, allowing to allocate them to the stage in which they originated and to adopt measures that optimize the environmental performance of the product. Moreover, the LCA method is widely implemented in the construction sector to assess whole buildings as well as construction products and materials. LCA is regulated by the European Standards EN 15978:2011, at the building level, and EN 15804:2012+A2:2019, at the level of construction products and materials. In this work, the environmental performance of wooden windows was assessed by implementing the LCA method and adopting primary data. More specifically, the emphasis is given to embedded and operational impacts. Furthermore, correlations are made between these environmental impacts and aspects such as type of wood and window transmittance. In the particular case of the operational impacts, special attention is set on the definition of suitable maintenance scenarios that consider the potential climate influence on the environmental impacts. For this purpose, a literature review was conducted, and expert consultation was carried out. The study underlined the variability of the embedded environmental impacts of wooden windows by considering different wood types and transmittance values. The results also highlighted the need to define appropriate maintenance scenarios for precise assessment results. It was found that both the service life and the window maintenance requirements in terms of treatment and its frequency are highly dependent not only on the wood type and its treatment during the manufacturing process but also on the weather conditions of the place where the window is installed. In particular, it became evident that maintenance-related environmental impacts were the highest for climate regions with the lowest temperatures and the greatest amount of precipitation.

Keywords: embedded impacts, environmental performance, life cycle assessment, LCA, maintenance stage, operational impacts, wooden windows

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3387 Heat Recovery System from Air-Cooled Chillers in Iranian Hospitals

Authors: Saeed Vahidifar, Mohammad Nakhaee Sharif, Mohammad Ghaffari

Abstract:

Few people would dispute the fact that one of the most common applications of energy is creating comfort in buildings, so it is probably true to say that management of energy consumption is required due to the environmental issues and increasing the efficiency of mechanical systems. From the geographical point of view, Iran is located in a warm and semi-arid region; therefore, air-cooled chillers are usually used for cooling residential buildings, commercial buildings, medical buildings, etc. In this study, a heat exchanger was designed for providing laundry hot water by utilizing condenser heat lost base on analytical results of a 540-bed hospital in the city of Mashhad in Iran. In this paper, by using the analytical method, energy consumption reduces about 13%, and coefficient of performance increases a bit. Results show that this method can help in the management of energy consumption a lot.

Keywords: air cooled chiller, energy management, environmental issues, heat exchanger, hospital laundry system

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3386 Hospital Evacuation: Best Practice Recommendations

Authors: Ronald Blough

Abstract:

Hospitals, clinics, and medical facilities are the core of the Health Services sector providing 24/7 medical care to those in need. Any disruption of these important medical services highlights the vulnerabilities in the medical system. An internal or external event can create a catastrophic incident paralyzing the medical services causing the facility to shift into emergency operations with the possibility of evacuation. The hospital administrator and government officials must decide in a very short amount of time whether to shelter in place or evacuate. This presentation will identify best practice recommendations regarding the hospital evacuation decision and response analyzing previous hospital evacuations to encourage hospitals in the region to review or develop their own emergency evacuation plans.

Keywords: disaster preparedness, hospital evacuation, shelter-in-place, incident containment, health services vulnerability, hospital resources

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3385 Wastewater Treatment Using Sodom Apple Tree in Arid Regions

Authors: D. Oulhaci, M. Zehah, S. Meguellati

Abstract:

Collected by the sewerage network, the wastewater contains many polluting elements, coming from the population, commercial, industrial and agricultural activities. These waters are collected and discharged into the natural environment and pollute it. Hence the need to transport them before discharge to a treatment plant to undergo several treatment phases. The objective of this study is to highlight the purification performance of the "Sodom apple tree" which is a very common shrub in the region of Djanet and Illizi in Algeria. As material, we used small buckets filled with sand with a gravel substrate. We sowed seeds that we let grow a few weeks. The water supply is under a horizontal flow regime under-ground. The urban wastewater used is preceded by preliminary treatment. The water obtained after purification is collected using a tap in a container placed under the seal. The comparison between the inlet and the outlet waters showed that the presence of the Sodom apple tree contributes to reducing their pollutant parameters with significant rates: 81% for COD, 84%, for BOD , 95% for SM , 82% for NO⁻² , and 85% for NO⁻³ and can be released into the environment without risk of pollution

Keywords: arid zone, pollution, purification, re-use, wastewater.

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3384 Study of the Optical Illusion Effects of Color Contrasts on Body Image Perception

Authors: A. Hadj Taieb, H. Ennouri

Abstract:

The current study aimed to investigate the effect that optical illusion garments have on a woman’s self-perception of her own body shape. First, we created different optical illusion garment by using color contrasts. Second, a short survey based on visual perception is addressed to women in order to compare the different optical illusion garments to determine if they met the established 'ideal' body shape. A ‘visual analysis method’ was used to investigate the clothing models with optical illusions. The theories in relation with the optical illusion were used through this method. The effects of the optical illusion of color contrast on body shape in the fashion sector were tried to be revealed.

Keywords: optical illusion, color contrasts, body image perception, self-esteem

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3383 Labor Welfare and Social Security

Authors: Shoaib Alvi

Abstract:

Mahatma Gandhi was said “Man becomes great exactly in the degree in which he works for the welfare of his fellow-men”. Labor welfare is an important fact of Industrial relations. With the growth of industrialization, mechanization and computerization, labor welfare measures have got the fillip. The author believes that Labor welfare includes provisions of various facilities and amenities in and around the work place for the better life of the workers. Labor welfare is, thus, one of the major determinants of industrial relations. It comprises all human efforts the work place for the better life of the worker. The social and economic aspects of the life of the workers have the direct influence on the social and economic development of the nation. Author thinks that there could be multiple objectives in having, labor welfare programme the concern for improving the lot of the workers, a philosophy of humanitarianism or internal social responsibility, a feeling of concern, and caring by providing some of life's basic amenities, besides the basic pay packet. Such caring is supposed to build a sense of loyalty on the part of the employee towards the organization. The author thinks that Social security is the security that the State furnishes against the risks which an individual of small means cannot today, stand up to by himself even in private combination with his fellows. Social security is one of the pillars on which the structure of a welfare state rests, and it constitutes the hardcore of social policy in most countries. It is through social security measures that the state attempts to maintain every citizen at a certain prescribed level below which no one is allowed to fall. According to author, social assistance is a method according to which benefits are given to the needy persons, fulfilling the prescribed conditions, by the government out of its own resources. Author has analyzed and studied the relationship between the labor welfare social security and also studied various international conventions on provisions of social security by International Authorities like United Nations, International Labor Organization, and European Union etc. Author has also studied and analyzed concept of labor welfare and social security schemes of many countries around the globe ex:- Social security in Australia, Social security in Switzerland, Social Security (United States), Mexican Social Security Institute, Welfare in Germany, Social security schemes of India for labor welfare in both organized sector and unorganized sector. In this Research paper, Author has done the study on the Conceptual framework of the Labour Welfare. According to author, labors are highly perishable, which need constant welfare measures for their upgradation and performance in this field. At last author has studied role of trade unions and labor welfare unions and other institutions working for labor welfare, in this research paper author has also identified problems these Unions and labor welfare bodies’ face and tried to find out solutions for the problems and also analyzed various steps taken by the government of various countries around the globe.

Keywords: labor welfare, internal social responsibility, social security, international conventions

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3382 Alkaloid Levels in Experimental Lines of Ryegrass in Southtern Chile

Authors: Leonardo Parra, Manuel Chacón-Fuentes, Andrés Quiroz

Abstract:

One of the most important factors in beef and dairy production in the world as well as also in Chile, is related to the correct choice of cultivars or mixtures of forage grasses and legumes to ensure high yields and quality of grassland. However, a great problem is the persistence of the grasses as a result of the action of different hypogeous as epigean pests. The complex insect pests associated with grassland include white grubs (Hylamorpha elegans, Phytoloema herrmanni), blackworm (Dalaca pallens) and Argentine stem weevil (Listronotus bonariensis). In Chile, the principal strategy utilized for controlling this pest is chemical control, through the use of synthetic insecticides, however, underground feeding habits of larval and flight activity of adults makes this uneconomic method. Furthermore, due to problems including environmental degradation, development of resistance and chemical residues, there is a worldwide interest in the use of alternative environmentally friendly pest control methods. In this sense, in recent years there has been an increasing interest in determining the role of endophyte fungi in controlling epigean and hypogeous pest. Endophytes from ryegrass (Lolium perenne), establish a biotrophic relationship with the host, defined as mutualistic symbiosis. The plant-fungi association produces a “cocktail of alkaloids” where peramine is the main toxic substance present in endophyte of ryegrass and responsible for damage reduction of L. bonariensis. In the last decade, few studies have been developed on the effectiveness of new ryegrass cultivars carriers of endophyte in controlling insect pests. Therefore, the aim of this research is to provide knowledge concerning to evaluate the alkaloid content, such as peramine and Lolitrem B, present in new experimental lines of ryegrass and feasible to be used in grasslands of southern Chile. For this, during 2016, ryegrass plants of six experimental lines and two commercial cultivars sown at the Instituto de Investigaciones Agropecuarias Carrillanca (Vilcún, Chile) were collected and subjected to a process of chemical extraction to identify and quantify the presence of peramine and lolitrem B by the technique of liquid chromatography of high resolution (HPLC). The results indicated that the experimental lines EL-1 and EL-3 had high content of peramine (0.25 and 0.43 ppm, respectively) than with lolitrem B (0.061 and 0.19 ppm, respectively). Furthermore, the higher contents of lolitrem B were detected in the EL-4 and commercial cultivar Alto (positive control) with 0.08 and 0.17 ppm, respectively. Peramine and lolitrem B were not detected in the cultivar Jumbo (negative control). These results suggest that EL-3 would have potential as future cultivate because it has high content of peramine, alkaloid responsible for controlling insect pest. However, their current role on the complex insects attacking ryegrass grasslands should be evaluated. The information obtained in this research could be used to improve control strategies against hypogeous and epigean pests of grassland in southern Chile and also to reduce the use of synthetic pesticides.

Keywords: HPLC, Lolitrem B, peramine, pest

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3381 Process of Role Taking: Sacred Compliance and Religious Assurance in Islamic Banks

Authors: Y. Karbhari, A. Benamraoui, A. Fahmi Sheikh Hassan

Abstract:

The study applies role theory to investigate the quality of the compliance review in Malaysia, which is perceived to have the most advanced Islamic banking governance framework in the Islamic world. Drawing from the questionnaire survey and semi-structured interviews, our study reveals the existence of a well-established structure for compliance reviews which is found to be regulatory driven and contingent upon the level of commercial activity of individual Islamic bank’s. However, the compliance review process was found to be ceremonial and inadequately undertaken by some SBs with greater prominence placed on its advisory role. In particular, the study provides evidence of a lack of understanding on accounting issues when undertaking the compliance review. Problems in communication between SBs, board of directors and management were also reported to exist. Our findings raise concern over the quality and thus the credibility of the religious compliance assurance communicated in Islamic Banks annual reports.

Keywords: Islamic banks, religious compliance, Sharia board assurance, role theory

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3380 The Management of Company Directors Conflicts of Interest in Large Corporations and the Issue of Public Interest

Authors: Opemiposi Adegbulu

Abstract:

The research investigates the existence of a public interest consideration or rationale for the management of directors’ conflicts of interest within large public corporations. This is conducted through extensive literature review and theories on the definition of conflicts of interest, the firm and purposes of the fiduciary duty of loyalty under which the management of these conflicts of interest find their foundation. Conflicts of interest is an elusive, diverse and engaging subject, a cross-cutting problem of governance which involves all levels of governance, ranging from local to global, public to corporate or financial sectors. It is a common issue that affects corporate governance and corporate culture, having a negative impact on the reputation of corporations and their trustworthiness. It is clear that addressing this issue is imperative for good governance of corporations as they are increasingly becoming and are powerful global economies with significant power and influence in the society. Similarly, the bargaining power of these powerful corporations has been recognised by international organisations such as the UN and the OECD. This is made evident by the increasing calls and push for greater responsibility of these corporations for environmental and social disasters caused by their corporate activities and their impact in various parts of the world. Equally, in the US, the Sarbanes-Oxley Act like other legislation and regulatory efforts made to manage conflicts of interest linked to corporate governance, in many countries indicates that there is a (global) public interest in the maintenance of the orderly functioning of commerce. Consequently, the governance of these corporations is tremendously pivotal to the society as it touches upon a key aspect of the good functioning of society. This is because corporations, particularly large international corporations can be said to be the plumbing of the global economy. This study will employ theoretical, doctrinal and comparative methods. The research will make use largely of theory-guided methodology and theoretical framework – theories of the firm, public interest, regulation, conflicts of interest in general, directors’ conflicts of interest and corporate governance. Although, the research is intended to be narrowed down to the topic of conflicts of interest in corporate governance, the subject of company directors’ duty of loyalty and the management of conflicts of interest, an examination of the history, origin and typology of conflicts of interest in general will be carried out in order to identify some specific challenges to understanding and identifying these conflicts of interest; origin, diverging theories, psychological barrier to definition, similarities with public sector conflicts of interest due to the notions of corrosion of trust, the effect on decision-making and judgment, “being in a particular kind of situation”, etc. The result of this research will be useful and relevant in the identification of the rationale for the management of directors’ conflicts of interest, contributing to the understanding of conflicts of interest in the private sector and the significance of public interest in corporate governance of large corporations.

Keywords: conflicts of interest, corporate governance, corporate law, directors duty of loyalty, public interest

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3379 An Application of the Single Equation Regression Model

Authors: S. K. Ashiquer Rahman

Abstract:

Recently, oil has become more influential in almost every economic sector as a key material. As can be seen from the news, when there are some changes in an oil price or OPEC announces a new strategy, its effect spreads to every part of the economy directly and indirectly. That’s a reason why people always observe the oil price and try to forecast the changes of it. The most important factor affecting the price is its supply which is determined by the number of wildcats drilled. Therefore, a study about the number of wellheads and other economic variables may give us some understanding of the mechanism indicated by the amount of oil supplies. In this paper, we will consider a relationship between the number of wellheads and three key factors: the price of the wellhead, domestic output, and GNP constant dollars. We also add trend variables in the models because the consumption of oil varies from time to time. Moreover, this paper will use an econometrics method to estimate parameters in the model, apply some tests to verify the result we acquire, and then conclude the model.

Keywords: price, domestic output, GNP, trend variable, wildcat activity

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3378 An Experimental Testbed Using Virtual Containers for Distributed Systems

Authors: Parth Patel, Ying Zhu

Abstract:

Distributed systems have become ubiquitous, and they continue their growth through a range of services. With advances in resource virtualization technology such as Virtual Machines (VM) and software containers, developers no longer require high-end servers to test and develop distributed software. Even in commercial production, virtualization has streamlined the process of rapid deployment and service management. This paper introduces a distributed systems testbed that utilizes virtualization to enable distributed systems development on commodity computers. The testbed can be used to develop new services, implement theoretical distributed systems concepts for understanding, and experiment with virtual network topologies. We show its versatility through two case studies that utilize the testbed for implementing a theoretical algorithm and developing our own methodology to find high-risk edges. The results of using the testbed for these use cases have proven the effectiveness and versatility of this testbed across a range of scenarios.

Keywords: distributed systems, experimental testbed, peer-to-peer networks, virtual container technology

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3377 Rebuilding Health Post-Conflict: Case Studies from Afghanistan, Cambodia, and Mozambique

Authors: Spencer Rutherford, Shadi Saleh

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War and conflict negatively impact all facets of a health system; services cease to function, resources become depleted, and any semblance of governance is lost. Following cessation of conflict, the rebuilding process includes a wide array of international and local actors. During this period, stakeholders must contend with various trade-offs, including balancing sustainable outcomes with immediate health needs, introducing health reform measures while also increasing local capacity, and reconciling external assistance with local legitimacy. Compounding these factors are additional challenges, including coordination amongst stakeholders, the re-occurrence of conflict, and ulterior motives from donors and governments, to name a few. Therefore, the present paper evaluated health system development in three post-conflict countries over a 12-year timeline. Specifically, health policies, health inputs (such infrastructure and human resources), and measures of governance, from the post-conflict periods of Afghanistan, Cambodia, and Mozambique, were assessed against health outputs and other measures. All post-conflict countries experienced similar challenges when rebuilding the health sector, including; division and competition between donors, NGOs, and local institutions; urban and rural health inequalities; and the re-occurrence of conflict. However, countries also employed unique and effective mechanisms for reconstructing their health systems, including; government engagement of the NGO and private sector; integration of competing factions into the same workforce; and collaborative planning for health policy. Based on these findings, best-practice development strategies were determined and compiled into a 12-year framework. Briefly, during the initial stage of the post-conflict period, primary stakeholders should work quickly to draft a national health strategy in collaboration with the government, and focus on managing and coordinating NGOs through performance-based partnership agreements. With this scaffolding in place, the development community can then prioritize the reconstruction of primary health care centers, increasing and retaining health workers, and horizontal integration of immunization services. The final stages should then concentrate on transferring ownership of the health system national institutions, implementing sustainable financing mechanisms, and phasing-out NGO services. Overall, these findings contribute post-conflict health system development by evaluating the process holistically and along a timeline and can be of further use by healthcare managers, policy-makers, and other health professionals.

Keywords: Afghanistan, Cambodia, health system development, health system reconstruction, Mozambique, post-conflict, state-building

Procedia PDF Downloads 159
3376 The Role of Recruitment and Selection in Financial Performance of Enterprises in Kosovo

Authors: Arta Jashari, Enver Kutllovci

Abstract:

Abstract— The purpose of this study is to examine the relationship of recruitment and selection practice and performance in medium service enterprises in Kosovo. A total of 110 managers from public and private sector was analyzed. Our empirical results show that enterprises in Kosovo use recruitment and selection practice and they know how important is to have the right people with skills and knowledge accordingly with the job requirements. The outcome of Pearson correlation analysis provides evidence that recruitment and selection practice, positively and significantly influence the financial performance. Also, our results show a significant relationship between the education of managers and the use of the recruitment and selection practice. From our results we can conclude and suggest that with a good recruiting and selection, the organization will fill with a group of potentially qualified candidates who will be able to fulfill the enterprises objective.

Keywords: Human Resource, Kosovo, Recruitment and Selection, Performance

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3375 A Parametric Study on the Backwater Level Due to a Bridge Constriction

Authors: S. Atabay, T. A. Ali, Md. M. Mortula

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This paper presents the results and findings from a parametric study on the water surface elevation at upstream of bridge constriction for subcritical flow. In this study, the influence of Manning's Roughness Coefficient of main channel (nmc) and of floodplain (nfp), and bridge opening (b) flow rate (Q), contraction (kcon), and expansion coefficients (kexp) were investigated on backwater level. The DECK bridge models with different span widths and without any pier were investigated within the two stage channel having various roughness conditions. One of the most commonly used commercial one-dimensional HEC-RAS model was used in this parametric study. This study showed that the effects of main channel roughness (nmc) and flow rate (Q) on the backwater level are much higher than those of the floodplain roughness (nfp). Bridge opening (b) with contraction (kcon) and expansion coefficients (kexp) have very little effect on the backwater level within this range of parameters.

Keywords: bridge backwater, parametric study, waterways, HEC-RAS model

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3374 Investigating the Accessibility of Physically Disabled Individuals in Corporate Offices: A Case of Dhaka City

Authors: Ishrar Tabassum, Jay Andrew Saptok, Khalid Raihan Kabir, Elmee Tabassum

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The purpose of this study is to bring light to the current state of the working environments in the corporate environment and other such institutions with a particular focus on the Bangladesh National Building Code (BNBC) and its guidelines for accommodating the physically disabled. Data were collected via semi-formal interviews, site visits and focus groups conducted using a preset questionnaire as the guidelines. After conducting surveys at corporate offices of 20 organizations from major commercial sectors in Dhaka city, the auditing showed many inadequacies, as aside from the larger corporate offices, the offices have little to no accessibility for the physically disabled. This study hopes to shed light on the fact that the existing BNBCs lack of emphasis on ensuring the accessibility of the handicapped in corporate buildings in the hope that, in the future, the physically disabled will have greater opportunities at being productive members of the workforce.

Keywords: person with disability, PWD, corporate buildings, Dhaka City

Procedia PDF Downloads 200
3373 Applying Spanning Tree Graph Theory for Automatic Database Normalization

Authors: Chetneti Srisa-an

Abstract:

In Knowledge and Data Engineering field, relational database is the best repository to store data in a real world. It has been using around the world more than eight decades. Normalization is the most important process for the analysis and design of relational databases. It aims at creating a set of relational tables with minimum data redundancy that preserve consistency and facilitate correct insertion, deletion, and modification. Normalization is a major task in the design of relational databases. Despite its importance, very few algorithms have been developed to be used in the design of commercial automatic normalization tools. It is also rare technique to do it automatically rather manually. Moreover, for a large and complex database as of now, it make even harder to do it manually. This paper presents a new complete automated relational database normalization method. It produces the directed graph and spanning tree, first. It then proceeds with generating the 2NF, 3NF and also BCNF normal forms. The benefit of this new algorithm is that it can cope with a large set of complex function dependencies.

Keywords: relational database, functional dependency, automatic normalization, primary key, spanning tree

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3372 Proposal of Design Method in the Semi-Acausal System Model

Authors: Shigeyuki Haruyama, Ken Kaminishi, Junji Kaneko, Tadayuki Kyoutani, Siti Ruhana Omar, Oke Oktavianty

Abstract:

This study is used as a definition method to the value and function in manufacturing sector. In concurrence of discussion about present condition of modeling method, until now definition of 1D-CAE is ambiguity and not conceptual. Across all the physics fields, those methods are defined with the formulation of differential algebraic equation which only applied time derivation and simulation. At the same time, we propose semi-acausal modeling concept and differential algebraic equation method as a newly modeling method which the efficiency has been verified through the comparison of numerical analysis result between the semi-acausal modeling calculation and FEM theory calculation.

Keywords: system model, physical models, empirical models, conservation law, differential algebraic equation, object-oriented

Procedia PDF Downloads 485
3371 The Communication of Audit Report: Key Audit Matters in United Kingdom

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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3370 Dynamic Pricing With Demand Response Managment in Smart Grid: Stackelberg Game Approach

Authors: Hasibe Berfu Demi̇r, Şakir Esnaf

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In the past decade, extensive improvements have been done in electrical grid infrastructures. It is very important to make plans on supply, demand, transmission, distribution and pricing for the development of the electricity energy sector. Based on this perspective, in this study, Stackelberg game approach is proposed for demand participation management (DRM), which has become an important component in the smart grid to effectively reduce power generation costs and user bills. The purpose of this study is to examine electricity consumption from a dynamic pricing perspective. The results obtained were compared with the current situation and the results were interpreted.

Keywords: lectricity, stackelberg, smart grid, demand response managment, dynamic pricing

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3369 Abandoned Mine Methane Mitigation in the United States

Authors: Jerome Blackman, Pamela Franklin, Volha Roshchanka

Abstract:

The US coal mining sector accounts for 6% of total US Methane emissions (2021). 60% of US coal mining methane emissions come from active underground mine ventilation systems. Abandoned mines contribute about 13% of methane emissions from coal mining. While there are thousands of abandoned underground coal mines in the US, the Environmental Protection Agency (EPA) estimates that fewer than 100 have sufficient methane resources for viable methane recovery and use projects. Many abandoned mines are in remote areas far from potential energy customers and may be flooded, further complicating methane recovery. Because these mines are no longer active, recovery projects can be simpler to implement.

Keywords: abandoned mines, coal mine methane, coal mining, methane emissions, methane mitigation, recovery and use

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3368 Translation Training in the AI Era

Authors: Min Gao

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In the past year, the advent of large language models (LLMs) has brought about a revolution in the language service industry, making it possible to efficiently produce more satisfactory and higher-quality translations. This is groundbreaking news for commercial companies involved in language services since much of a translator's work can now be completed by machines. However, it may be bad news for universities that provide translation training programs. They need to confront the challenges posed by AI in education by reconsidering issues such as the reform of traditional teaching methods, the translation ethics of students, and the new demands of the job market for their graduates. This article is an exploratory study of these issues based on the author's experiences in translation teaching. The research combines methods in the form of questionnaires and interviews. The findings include: (1) students may lose their motivation to learn in the AI era, but this can be compensated for by encouragement from the lecturer; (2) Translation ethics are not a serious problem in schools, considering the strict policies and regulations in place; (3) The role of translators has evolved in the new era, necessitating a reform of the traditional teaching methods.

Keywords: job market of translation, large language model, translation ethics, translation training

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3367 Development and Evaluation of Economical Self-cleaning Cement

Authors: Anil Saini, Jatinder Kumar Ratan

Abstract:

Now a day, the key issue for the scientific community is to devise the innovative technologies for sustainable control of urban pollution. In urban cities, a large surface area of the masonry structures, buildings, and pavements is exposed to the open environment, which may be utilized for the control of air pollution, if it is built from the photocatalytically active cement-based constructional materials such as concrete, mortars, paints, and blocks, etc. The photocatalytically active cement is formulated by incorporating a photocatalyst in the cement matrix, and such cement is generally known as self-cleaning cement In the literature, self-cleaning cement has been synthesized by incorporating nanosized-TiO₂ (n-TiO₂) as a photocatalyst in the formulation of the cement. However, the utilization of n-TiO₂ for the formulation of self-cleaning cement has the drawbacks of nano-toxicity, higher cost, and agglomeration as far as the commercial production and applications are concerned. The use of microsized-TiO₂ (m-TiO₂) in place of n-TiO₂ for the commercial manufacture of self-cleaning cement could avoid the above-mentioned problems. However, m-TiO₂ is less photocatalytically active as compared to n- TiO₂ due to smaller surface area, higher band gap, and increased recombination rate. As such, the use of m-TiO₂ in the formulation of self-cleaning cement may lead to a reduction in photocatalytic activity, thus, reducing the self-cleaning, depolluting, and antimicrobial abilities of the resultant cement material. So improvement in the photoactivity of m-TiO₂ based self-cleaning cement is the key issue for its practical applications in the present scenario. The current work proposes the use of surface-fluorinated m-TiO₂ for the formulation of self-cleaning cement to enhance its photocatalytic activity. The calcined dolomite, a constructional material, has also been utilized as co-adsorbent along with the surface-fluorinated m-TiO₂ in the formulation of self-cleaning cement to enhance the photocatalytic performance. The surface-fluorinated m-TiO₂, calcined dolomite, and the formulated self-cleaning cement were characterized using diffuse reflectance spectroscopy (DRS), X-ray diffraction analysis (XRD), field emission-scanning electron microscopy (FE-SEM), energy dispersive x-ray spectroscopy (EDS), X-ray photoelectron spectroscopy (XPS), scanning electron microscopy (SEM), BET (Brunauer–Emmett–Teller) surface area, and energy dispersive X-ray fluorescence spectrometry (EDXRF). The self-cleaning property of the as-prepared self-cleaning cement was evaluated using the methylene blue (MB) test. The depolluting ability of the formulated self-cleaning cement was assessed through a continuous NOX removal test. The antimicrobial activity of the self-cleaning cement was appraised using the method of the zone of inhibition. The as-prepared self-cleaning cement obtained by uniform mixing of 87% clinker, 10% calcined dolomite, and 3% surface-fluorinated m-TiO₂ showed a remarkable self-cleaning property by providing 53.9% degradation of the coated MB dye. The self-cleaning cement also depicted a noteworthy depolluting ability by removing 5.5% of NOx from the air. The inactivation of B. subtiltis bacteria in the presence of light confirmed the significant antimicrobial property of the formulated self-cleaning cement. The self-cleaning, depolluting, and antimicrobial results are attributed to the synergetic effect of surface-fluorinated m-TiO₂ and calcined dolomite in the cement matrix. The present study opens an idea and route for further research for acile and economical formulation of self-cleaning cement.

Keywords: microsized-titanium dioxide (m-TiO₂), self-cleaning cement, photocatalysis, surface-fluorination

Procedia PDF Downloads 170
3366 Study of Natural Convection Heat Transfer of Plate-Fin Heat Sink

Authors: Han-Taw Chen, Tzu-Hsiang Lin, Chung-Hou Lai

Abstract:

This study applies the inverse method and three-dimensional CFD commercial software in conjunction with the experimental temperature data to investigate the heat transfer and fluid flow characteristics of the plate-fin heat sink in a rectangular closed enclosure. The inverse method with the finite difference method and the experimental temperature data is applied to determine the approximate heat transfer coefficient. Later, based on the obtained results, the zero-equation turbulence model is used to obtain the heat transfer and fluid flow characteristics between two fins. To validate the accuracy of the results obtained, the comparison of the heat transfer coefficient is made. The obtained temperature at selected measurement locations of the fin is also compared with experimental data. The effect of the height of the rectangular enclosure on the obtained results is discussed.

Keywords: inverse method, fluent, heat transfer characteristics, plate-fin heat sink

Procedia PDF Downloads 389
3365 Interaction of Cucurbitacin-Containing Phytonematicides and Biocontrol Agents on Cultivated Tomato Plants and Nematode Numbers

Authors: Jacqueline T. Madaure, Phatu W. Mashela

Abstract:

Interactive effects of cucurbitacin-containing phytonematicides and biocontrol agents on growth and nematode suppression on tomato (Solanum lycopersicum) had not been documented. The objective of this study was to determine the interactive effects of Nemafric-BL phytonematicide, Trichoderma harzianum and Steinernema feltiae on growth of tomato plants and suppression of root-knot (Meloidogyne species) nematodes. A 2x2x2 trial was conducted using tomato cv. ‘HTX’ on a field infested with Meloidogyne species. The treatments were applied at commercial rates. At 56 days after treatments, interactions were significant (P ≤ 0.05) for selected plant variables, without significant interactions on nematode variables. In conclusion, results of the current study did not support the combination of the test products for nematode suppression, except that some combinations improved plant growth.

Keywords: cucumis africanus, cucurbitacin b, ethnobotanicals, entomopathogenic nematodes, natural enemies, plant extracts

Procedia PDF Downloads 195
3364 The Joint Properties for Friction Stir Welding of Aluminium Tubes

Authors: Ahbdelfattah M. Khourshid, T. Elabeidi

Abstract:

Friction Stir Welding (FSW), a solid state joining technique, is widely being used for joining Al alloys for aerospace, marine automotive and many other applications of commercial importance. FSW were carried out using a vertical milling machine on Al 5083 alloy pipe. These pipe sections are relatively small in diameter, 5mm, and relatively thin walled, 2mm. In this study, 5083 aluminum alloy pipe were welded as similar alloy joints using (FSW) process in order to investigate mechanical and microstructural properties .rotation speed 1400 r.p.m and weld speed 10,40,70 mm/min. In order to investigate the effect of welding speeds on mechanical properties, metallographic and mechanical tests were carried out on the welded areas. Vickers hardness profile and tensile tests of the joints as a metallurgical investigation, Optic Microscopy and Scanning Electron Microscopy (SEM) were used for base and weld zones.

Keywords: friction stir welding (FSW), Al alloys, mechanical properties, microstructure

Procedia PDF Downloads 535
3363 Construction Port Requirements for Floating Wind Turbines

Authors: Alan Crowle, Philpp Thies

Abstract:

As the floating offshore wind turbine industry continues to develop and grow, the capabilities of established port facilities need to be assessed as to their ability to support the expanding construction and installation requirements. This paper assesses current infrastructure requirements and projected changes to port facilities that may be required to support the floating offshore wind industry. Understanding the infrastructure needs of the floating offshore renewable industry will help to identify the port-related requirements. Floating Offshore Wind Turbines can be installed further out to sea and in deeper waters than traditional fixed offshore wind arrays, meaning that it can take advantage of stronger winds. Separate ports are required for substructure construction, fit-out of the turbines, moorings, subsea cables and maintenance. Large areas are required for the laydown of mooring equipment; inter-array cables, turbine blades and nacelles. The capabilities of established port facilities to support floating wind farms are assessed by evaluation of the size of substructures, the height of wind turbine with regards to the cranes for fitting of blades, distance to offshore site and offshore installation vessel characteristics. The paper will discuss the advantages and disadvantages of using large land-based cranes, inshore floating crane vessels or offshore crane vessels at the fit-out port for the installation of the turbine. Water depths requirements for import of materials and export of the completed structures will be considered. There are additional costs associated with any emerging technology. However part of the popularity of Floating Offshore Wind Turbines stems from the cost savings against permanent structures like fixed wind turbines. Floating Offshore Wind Turbine developers can benefit from lighter, more cost-effective equipment which can be assembled in port and towed to the site rather than relying on large, expensive installation vessels to transport and erect fixed bottom turbines. The ability to assemble Floating Offshore Wind Turbines equipment onshore means minimizing highly weather-dependent operations like offshore heavy lifts and assembly, saving time and costs and reducing safety risks for offshore workers. Maintenance might take place in safer onshore conditions for barges and semi-submersibles. Offshore renewables, such as floating wind, can take advantage of this wealth of experience, while oil and gas operators can deploy this experience at the same time as entering the renewables space The floating offshore wind industry is in the early stages of development and port facilities are required for substructure fabrication, turbine manufacture, turbine construction and maintenance support. The paper discusses the potential floating wind substructures as this provides a snapshot of the requirements at the present time, and potential technological developments required for commercial development. Scaling effects of demonstration-scale projects will be addressed, however, the primary focus will be on commercial-scale (30+ units) device floating wind energy farms.

Keywords: floating wind, port, marine construction, offshore renewables

Procedia PDF Downloads 290
3362 A Weighted Approach to Unconstrained Iris Recognition

Authors: Yao-Hong Tsai

Abstract:

This paper presents a weighted approach to unconstrained iris recognition. Nowadays, commercial systems are usually characterized by strong acquisition constraints based on the subject’s cooperation. However, it is not always achievable for real scenarios in our daily life. Researchers have been focused on reducing these constraints and maintaining the performance of the system by new techniques at the same time. With large variation in the environment, there are two main improvements to develop the proposed iris recognition system. For solving extremely uneven lighting condition, statistic based illumination normalization is first used on eye region to increase the accuracy of iris feature. The detection of the iris image is based on Adaboost algorithm. Secondly, the weighted approach is designed by Gaussian functions according to the distance to the center of the iris. Furthermore, local binary pattern (LBP) histogram is then applied to texture classification with the weight. Experiment showed that the proposed system provided users a more flexible and feasible way to interact with the verification system through iris recognition.

Keywords: authentication, iris recognition, adaboost, local binary pattern

Procedia PDF Downloads 225
3361 Ionic Liquid Desiccant for the Dehumidification System

Authors: Chih-Hao Chen, Yu-Heng Fang, Jyi-Ching Perng, Wei-Chih Lee, Yi-Hsiang Chen, Jiun-Jen Chen

Abstract:

Emerging markets are almost in the high temperature and high humidity area. Regardless of industry or domestic fields, the energy consumption of air conditioning systems in buildings is always significant. Moreover, the proportion of latent heat load is high. A liquid desiccant dehumidification system is one kind of energy-saving air conditioning system. However, traditional absorbents such as lithium chloride are hindered in market promotion because they will crystallized and cause metal corrosion. This study used the commercial ionic liquid to build a liquid desiccant dehumidification system with an air volume of 300 CMH. When the absolute humidity of the inlet air was 15g/kg, the absolute humidity of the outlet air was 10g/kg. The operating condition of a hot water temperature is 45 °C, and the cooling water temperature is 15 °C. The test result proves that the ionic liquid desiccant can completely replace the traditional liquid desiccant.

Keywords: ionic liquid desiccant, dehumidification, heat pump, air conditioning systems

Procedia PDF Downloads 169
3360 Experimental Verification and Finite Element Analysis of a Sliding Door System Used in Automotive Industry

Authors: C. Guven, M. Tufekci, E. Bayik, O. Gedik, M. Tas

Abstract:

A sliding door system is used in commercial vehicles and passenger cars to allow a larger unobstructed access to the interior for loading and unloading. The movement of a sliding door on vehicle body is ensured by mechanisms and tracks having special cross-section which is manufactured by roll forming and stretch bending process. There are three tracks and three mechanisms which are called upper, central and lower on a sliding door system. There are static requirements as strength on different directions, rigidity for mechanisms, and door drop off, door sag; dynamic requirements as high energy slam opening-closing and durability requirement to validate these products. In addition, there is a kinematic requirement to find out force values from door handle during manual operating. In this study, finite element analysis and physical test results which are realized for sliding door systems will be shared comparatively.

Keywords: finite element analysis, sliding door, experimental, verification, vehicle tests

Procedia PDF Downloads 334