Search results for: financial relationship building
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12574

Search results for: financial relationship building

10714 The Spatial Pattern of Economic Rents of an Airport Development Area: Lessons Learned from the Suvarnabhumi International Airport, Thailand

Authors: C. Bejrananda, Y. Lee, T. Khamkaew

Abstract:

With the rise of the importance of air transportation in the 21st century, the role of economics in airport planning and decision-making has become more important to the urban structure and land value around it. Therefore, this research aims to examine the relationship between an airport and its impacts on the distribution of urban land uses and land values by applying the Alonso’s bid rent model. The New Bangkok International Airport (Suvarnabhumi International Airport) was taken as a case study. The analysis was made over three different time periods of airport development (after the airport site was proposed, during airport construction, and after the opening of the airport). The statistical results confirm that Alonso’s model can be used to explain the impacts of the new airport only for the northeast quadrant of the airport, while proximity to the airport showed the inverse relationship with the land value of all six types of land use activities through three periods of time. It indicates that the land value for commercial land use is the most sensitive to the location of the airport or has the strongest requirement for accessibility to the airport compared to the residential and manufacturing land use. Also, the bid-rent gradients of the six types of land use activities have declined dramatically through the three time periods because of the Asian Financial Crisis in 1997. Therefore, the lesson learned from this research concerns about the reliability of the data used. The major concern involves the use of different areal units for assessing land value for different time periods between zone block (1995) and grid block (2002, 2009). As a result, this affect the investigation of the overall trends of land value assessment, which are not readily apparent. In addition, the next concern is the availability of the historical data. With the lack of collecting historical data for land value assessment by the government, some of data of land values and aerial photos are not available to cover the entire study area. Finally, the different formats of using aerial photos between hard-copy (1995) and digital photo (2002, 2009) made difficult for measuring distances. Therefore, these problems also affect the accuracy of the results of the statistical analyses.

Keywords: airport development area, economic rents, spatial pattern, suvarnabhumi international airport

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10713 Evidence on the Nature and Extent of Fall in Oil Prices on the Financial Performance of Listed Companies: A Ratio Analysis Case Study of the Insurance Sector in the UAE

Authors: Pallavi Kishore, Mariam Aslam

Abstract:

The sharp decline in oil prices that started in 2014 affected most economies in the world either positively or negatively. In some economies, particularly the oil exporting countries, the effects were felt immediately. The Gulf Cooperation Council’s (GCC henceforth) countries are oil and gas-dependent with the largest oil reserves in the world. UAE (United Arab Emirates) has been striving to diversify away from oil and expects higher non-oil growth in 2018. These two factors, falling oil prices and the economy strategizing away from oil dependence, make a compelling case to study the financial performance of various sectors in the economy. Among other sectors, the insurance sector is widely recognized as an important indicator of the health of the economy. An expanding population, surge in construction and infrastructure, increased life expectancy, greater expenditure on automobiles and other luxury goods translate to a booming insurance sector. A slow-down of the insurance sector, on the other hand, may indicate a general slow-down in the economy. Therefore, a study on the insurance sector will help understand the general nature of the current economy. This study involves calculations and comparisons of ratios pre and post the fall in oil prices in the insurance sector in the UAE. A sample of 33 companies listed on the official stock exchanges of UAE-Dubai Financial Market and Abu Dhabi Stock Exchange were collected and empirical analysis employed to study the financial performance pre and post fall in oil prices. Ratios were calculated in 5 categories: Profitability, Liquidity, Leverage, Efficiency, and Investment. The means pre- and post-fall are compared to conclude that the profitability ratios including ROSF (Return on Shareholder Funds), ROCE (Return on Capital Employed) and NPM (Net Profit Margin) have all taken a hit. Parametric tests, including paired t-test, concludes that while the fall in profitability ratios is statistically significant, the other ratios have been quite stable in the period. The efficiency, liquidity, gearing and investment ratios have not been severely affected by the fall in oil prices. This may be due to the implementation of stronger regulatory policies and is a testimony to the diversification into the non-oil economy. The regulatory authorities can use the findings of this study to ensure transparency in revealing financial information to the public and employ policies that will help further the health of the economy. The study will also help understand which areas within the sector could benefit from more regulations.

Keywords: UAE, insurance sector, ratio analysis, oil price, profitability, liquidity, gearing, investment, efficiency

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10712 Learning Motivation Factors for Pre-Cadets in Armed Forces Academies Preparatory School, Ministry of Defense

Authors: Prachya Kamonphet

Abstract:

The purposes of this research were to study the learning motivation factors for Pre-cadets in Armed Forces Academies Preparatory School, Ministry of Defense. The subjects were 320 Pre-cadets (from all 3-year classes of Pre-cadets, the academic year 2015). The research instruments were questionnaires. The collected data were analyzed by means of Descriptive Statistic and One-Way Analysis of Variance. The results of this study were as follows: The relation between the Pre-cadets’ average grade and the motivation in studying was significance.In the aspect of the environment related to Pre-cadets’ families and the motivation in studying.In the aspect of the environment related to Pre-cadets’ studying, it was found that teaching method, learning place, educational media, relationship between teachers and Pre-cadets, relationship between Pre-cadets and their friends, and relationship between Pre-cadets and the commanders were significant.

Keywords: learning motivation factors, learning motivation, armed forces academies preparatory school, learning

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10711 The Influence of Social Media to Trends Design at Restaurant in Urban Area of Yogyakarta Province, Indonesia

Authors: Suparwoko, M. Hardyan Prastyanto, Aisah Azhari Marwangi

Abstract:

Today, we face with some paradoxical tendencies. In the field of culture, on the one hand, we are witnessing the emergence of ethnic and religious fervor that is becoming stronger, but on the other hand, we are also witnessing a new ideology that characterized the flow of transnationalism, globalism, and secularism. Through social media, the globalization movement is accommodated to spread all over the world. Globalization also requires the commercialization of many fields, including architecture. In the architecture of commercial buildings, the appeal of the building is an important aspect for the function of the building. That theory is the basis for research of this study. This study aimed to know the influence of social media on the changing trends in the design of restaurant in urban areas of Yogyakarta Province. This study is using observation (survey) method to restaurants in Yogyakarta and surrounding areas to collect data, then the assessment of data by using the theory of the social media Path and Instagram that provide trend information from interior and building facades of the restaurant. By using social media Path and Instagram based survey methods, it can be seen that the intensity of social media users who publish or promote restaurant that has been chosen. Generally, conventional character of the restaurant have changed into a material and visually conceptual restaurant.

Keywords: influence, social media, changes, architecture trend

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10710 Divorce Advice and Parents' Council Support Groups: Help for Divorced Parents to Create Co-Parenting after Divorce

Authors: Paivi Hietanen

Abstract:

At family with children, divorce is a risk for a child to lose the relationship to the parent with whom the child doesn't live. A child has the right to the get care from both parents after the divorce. Even though your ex-spouse isn’t longer your companion, to the child he or she is still unique as a parent and parents must cooperate and support their child in the new family situation. To divorcee, it's necessary to understand the difference between the intimate relationship that ends and parenthood that continues. Cooperative parenting takes a lot of effort and flexibility for the parents to make joint custody work well. It is vital that parents get help to understand the situation from child points of view. When parent is facing divorce, and all the emotions that it brings along, can the child easily be forgotten. To help children, we must help parents to understand, that a relationship can end, parenthood cannot. As professionals, we should help the parents to see the significance and value of both parents to the child and try to support and protect parenthood-relationship between parents. The Federation of Mother and Child Homes and Shelters have developed group models to work with parents during or after divorce. These support groups are led by professionals, but peer support is also used. These support groups have been held over 10 years and there are found from 20 different cities in Finland. Eroneuvo event (divorce advice) service is intended for parents who are considering or have already divorced. The Vanhemman neuvo (parents' council) is a peer support group that helps parents with post-divorce parenting issues. From these groups, parents receive information and peer support for matters related to divorcing and how to support the child and do co-parenting. At the groups and in given information for divorced parents, is used a method called the 'Irreversible triangle'. It's a way to picture the intimate relationship and parenthood after the divorce and what is the difference between these two things. 'Irreversible triangle' is used to help parents and professionals to understand, what happens if a child loses the relationship to the other parent or if parents co-parenting doesn't work well. From the largely collected feedback, group members tell that they feel themselves relieved after taking part of the group. Parents also experience that talking with other parents helps to survive. Group members learn to co-operate with the other parent, and they'll also learn to see the best interest of the child after the divorce. Parents would highly recommend these groups to other parents.

Keywords: child's right, co-parenting, parenthood after the divorce, peer support

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10709 Accidental U.S. Taxpayers Residing Abroad: Choosing between U.S. Citizenship or Keeping Their Local Investment Accounts

Authors: Marco Sewald

Abstract:

Due to the current enforcement of exterritorial U.S. legislation, up to 9 million U.S. (dual) citizens residing abroad are subject to U.S. double and surcharge taxation and at risk of losing access to otherwise basic financial services and investment opportunities abroad. The United States is the only OECD country that taxes non-resident citizens, lawful permanent residents and other non-resident aliens on their worldwide income, based on local U.S. tax laws. To enforce these policies the U.S. has implemented ‘saving clauses’ in all tax treaties and implemented several compliance provisions, including the Foreign Account Tax Compliance Act (FATCA), Qualified Intermediaries Agreements (QI) and Intergovernmental Agreements (IGA) addressing Foreign Financial Institutions (FFIs) to implement these provisions in foreign jurisdictions. This policy creates systematic cases of double and surcharge taxation. The increased enforcement of compliance rules is creating additional report burdens for U.S. persons abroad and FFIs accepting such U.S. persons as customers. FFIs in Europe react with a growing denial of specific financial services to this population. The numbers of U.S. citizens renouncing has dramatically increased in the last years. A case study is chosen as an appropriate methodology and research method, as being an empirical inquiry that investigates a contemporary phenomenon within its real-life context; when the boundaries between phenomenon and context are not clearly evident; and in which multiple sources of evidence are used. This evaluative approach is testing whether the combination of policies works in practice, or whether they are in accordance with desirable moral, political, economical aims, or may serve other causes. The research critically evaluates the financial and non-financial consequences and develops sufficient strategies. It further discusses these strategies to avoid the undesired consequences of exterritorial U.S. legislation. Three possible strategies are resulting from the use cases: (1) Duck and cover, (2) Pay U.S. double/surcharge taxes, tax preparing fees and accept imposed product limitations and (3) Renounce U.S. citizenship and pay possible exit taxes, tax preparing fees and the requested $2,350 fee to renounce. While the first strategy is unlawful and therefore unsuitable, the second strategy is only suitable if the U.S. citizen residing abroad is planning to move to the U.S. in the future. The last strategy is the only reasonable and lawful way provided by the U.S. to limit the exposure to U.S. double and surcharge taxation and the limitations on financial products. The results are believed to add a perspective to the current academic discourse regarding U.S. citizenship based taxation, currently dominated by U.S. scholars, while providing sufficient strategies for the affected population at the same time.

Keywords: citizenship based taxation, FATCA, FBAR, qualified intermediaries agreements, renounce U.S. citizenship

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10708 Tip-Apex Distance as a Long-Term Risk Factor for Hospital Readmission Following Intramedullary Fixation of Intertrochanteric Fractures

Authors: Brandon Knopp, Matthew Harris

Abstract:

Purpose: Tip-apex distance (TAD) has long been discussed as a metric for determining risk of failure in the fixation of peritrochanteric fractures. TAD measurements over 25 millimeters (mm) have been associated with higher rates of screw cut out and other complications in the first several months after surgery. However, there is limited evidence for the efficacy of this measurement in predicting the long-term risk of negative outcomes following hip fixation surgery. The purpose of our study was to investigate risk factors including TAD for hospital readmission, loss of pre-injury ambulation and development of complications within 1 year after hip fixation surgery. Methods: A retrospective review of proximal hip fractures treated with single screw intramedullary devices between 2016 and 2020 was performed at a 327-bed regional medical center. Patients included had a postoperative follow-up of at least 12 months or surgery-related complications developing within that time. Results: 44 of the 67 patients in this study met the inclusion criteria with adequate follow-up post-surgery. There was a total of 10 males (22.7%) and 34 females (77.3%) meeting inclusion criteria with a mean age of 82.1 (± 12.3) at the time of surgery. The average TAD in our study population was 19.57mm and the average 1-year readmission rate was 15.9%. 3 out of 6 patients (50%) with a TAD > 25mm were readmitted within one year due to surgery-related complications. In contrast, 3 out of 38 patients (7.9%) with a TAD < 25mm were readmitted within one year due to surgery-related complications (p=0.0254). Individual TAD measurements, averaging 22.05mm in patients readmitted within 1 year of surgery and 19.18mm in patients not readmitted within 1 year of surgery, were not significantly different between the two groups (p=0.2113). Conclusions: Our data indicate a significant improvement in hospital readmission rates up to one year after hip fixation surgery in patients with a TAD < 25mm with a decrease in readmissions of over 40% (50% vs 7.9%). This result builds upon past investigations by extending the follow-up time to 1 year after surgery and utilizing hospital readmissions as a metric for surgical success. With the well-documented physical and financial costs of hospital readmission after hip surgery, our study highlights a reduction of TAD < 25mm as an effective method of improving patient outcomes and reducing financial costs to patients and medical institutions. No relationship was found between TAD measurements and secondary outcomes, including loss of pre-injury ambulation and development of complications.

Keywords: hip fractures, hip reductions, readmission rates, open reduction internal fixation

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10707 Emotional Labor Strategies and Intentions to Quit among Nurses in Pakistan

Authors: Maham Malik, Amjad Ali, Muhammad Asif

Abstract:

Current study aims to examine the relationship of emotional labor strategies - deep acting and surface acting - with employees' job satisfaction, organizational commitment and intentions to quit. The study also examines the mediating role of job satisfaction and organizational commitment for relationship of emotional labor strategies with intentions to quit. Data were conveniently collected from 307 nurses by using self-administered questionnaire. Linear regression test was applied to find the relationship between the variables. Mediation was checked through Baron and Kenny Model and Sobel test. Results prove the existence of partial mediation of job satisfaction between the emotional labor strategies and quitting intentions. The study recommends that deep acting should be promoted because it is positively associated with quality of work life, work engagement and organizational citizenship behavior of employees.

Keywords: emotional labor strategies, intentions to quit, job satisfaction, organizational commitment, nursing

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10706 Comparative Study on Fire Safety Evaluation Methods for External Cladding Systems: ISO 13785-2 and BS 8414

Authors: Kyungsuk Cho, H. Y. Kim, S. U. Chae, J. H. Choi

Abstract:

Technological development has led to the construction of super-tall buildings and insulators are increasingly used as exterior finishing materials to save energy. However, insulators are usually combustible and vulnerable to fire. Fires like that at Wooshin Golden Suite Building in Busan, Korea in 2010 and that at CCTV Building in Beijing, China are the major examples of fire spread accelerated by combustible insulators. The exterior finishing materials of a high-rise building are not made of insulators only, but they are integrated with the building’s external cladding system. There is a limit in evaluating the fire safety of a cladding system with a single small-unit material such as a cone calorimeter. Therefore, countries provide codes to evaluate the fire safety of exterior finishing materials using full-scale tests. This study compares and to examine the applicability of the methods to Korea. Standard analysis showed differences in the type and size of fire sources and duration and exterior finishing materials also differed in size. In order to confirm the differences, fire tests were conducted on identical external cladding systems to compare fire safety. Although the exterior finishing materials were identical, varying degrees of fire spread were observed, which could be considered as differences in the type and size of the fire sources and duration. Therefore, it is deduced that extended studies should be conducted before the evaluation methods and standards are employed in Korea. The two standards for evaluating fire safety provided different results. Peak heat release rate was 5.5MW in ISO method and 3.0±0.5MW in BS method. Peak heat release rate in ISO method continued for 15 minutes. Fire ignition, growth, full development and decay evolved for 30 minutes in BS method where wood cribs were used as fire sources. Therefore, follow-up studies should be conducted to determine which of the two standards provides fire sources that approximate the size of flames coming out from the openings or those spreading to the outside when a fire occurs at a high-rise building.

Keywords: external cladding systems, fire safety evaluation, ISO 13785-2, BS 8414

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10705 Influence of Procurement Methods on Cost Performance of Building Projects in Gombe State, Nigeria

Authors: S. U. Kunya, S. Abdulkadir, M. A. Anas, L. Z. Adam

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Procurement methods is described as systems of contractual arrangements used by the contractor in order to secure the design and construction services based on the stipulated cost and within the required time and quality. Despite that, major projects in the Nigerian construction industry failed because of wrong procurement methods with major consequences leads to cost overrun which needs to find lasting solution. The aim of the study is to evaluate the influence of procurement methods on cost performance of building projects in Gombe State, Nigeria. Study adopts descriptive and explorative design approach. Data were collected through administering of one hundred questionnaire using convenient sampling techniques. Data analyses using percentages, mean value and Anova analysis. Major finding show that more than fifty percent (50%) of procurement methods available are mainly utilized in the study area and the top procurement methods that have high impacts on cost performance as compare with the other methods is project management and direct labour procurement methods. The results of hypothesis’ tests with pvalue 0.12 and 0.07 validated that there was no significant variation in the perception of stakeholders’ on the impacts of procurements methods on cost performance. Therefore, the study concluded that projects management and direct labour are the most appropriate procurement methods that will ensure successful completion of project at stipulated cost in building projects.

Keywords: cost, effects, performance, procurement, projects

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10704 Narrating Atatürk Cultural Center as a Place of Memory and a Space of Politics

Authors: Birge Yildirim Okta

Abstract:

This paper aims to narrate the story of Atatürk Cultural Center in Taksim Square, which was demolished in 2018 and discuss its architectonic as a social place of memory and its existence and demolishment as the space of politics. The paper uses narrative discourse analysis to research Atatürk Cultural Center (AKM) as a place of memory and space of politics from the establishment of the Turkish Republic (1923) until today. After the establishment of the Turkish Republic, one of the most important implementations in Taksim Square, reflecting the internationalist style, was the construction of the Opera Building in Prost Plan. The first design of the opera building belonged to Aguste Perret, which could not be implemented due to economic hardship during World War II. Later the project was designed by architects Feridun Kip and Rüknettin Güney in 1946 but could not be completed due to the 1960 military coup. Later the project was shifted to another architect Hayati Tabanlıoglu, with a change in its function as a cultural center. Eventually, the construction of the building was completed in 1969 in a completely different design. AKM became a symbol of republican modernism not only with its modern architectural style but also with it is function as the first opera building of the Republic, reflecting the western, modern cultural heritage by professional groups, artists, and the intelligentsia. In 2005, Istanbul’s council for the protection of cultural heritage decided to list AKM as a grade 1 cultural heritage, ending a period of controversy which saw calls for the demolition of the center as it was claimed, it ended its useful lifespan. In 2008 the building was announced to be closed for repairs and restoration. Over the following years, the building was demolished piece by piece silently while the Taksim mosque has been built just in front of Atatürk Cultural Center. Belonging to the early republican period AKM was a representation of the cultural production of modern society for the emergence and westward looking, secular public space in Turkey. Its erasure from the Taksim scene under the rule of the conservative government, Justice, and Development Party, and the construction of the Taksim mosque in front of AKM’s parcel is also representational. The question of governing the city through space has always been an important aspect for governments, those holding political power since cities are the chaotic environments that are seen as a threat for the governments, carrying the tensions of the proletariat or the contradictory groups. The story of AKM as a dispositive or a regulatory apparatus demonstrates how space itself is becoming a political medium, to transform the socio-political condition. The paper narrates the existence and demolishment of the Atatürk Cultural Center by discussing the constructed and demolished building as a place of memory and space of politics.

Keywords: space of politics, place of memory, Atatürk Cultural Center, Taksim square, collective memory

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10703 Methodical Approach for the Integration of a Digital Factory Twin into the Industry 4.0 Processes

Authors: R. Hellmuth

Abstract:

The orientation of flexibility and adaptability with regard to factory planning is at machine and process level. Factory buildings are not the focus of current research. Factory planning has the task of designing products, plants, processes, organization, areas and the construction of a factory. The adaptability of a factory can be divided into three types: spatial, organizational and technical adaptability. Spatial adaptability indicates the ability to expand and reduce the size of a factory. Here, the area-related breathing capacity plays the essential role. It mainly concerns the factory site, the plant layout and the production layout. The organizational ability to change enables the change and adaptation of organizational structures and processes. This includes structural and process organization as well as logistical processes and principles. New and reconfigurable operating resources, processes and factory buildings are referred to as technical adaptability. These three types of adaptability can be regarded independently of each other as undirected potentials of different characteristics. If there is a need for change, the types of changeability in the change process are combined to form a directed, complementary variable that makes change possible. When planning adaptability, importance must be attached to a balance between the types of adaptability. The vision of the intelligent factory building and the 'Internet of Things' presupposes the comprehensive digitalization of the spatial and technical environment. Through connectivity, the factory building must be empowered to support a company's value creation process by providing media such as light, electricity, heat, refrigeration, etc. In the future, communication with the surrounding factory building will take place on a digital or automated basis. In the area of industry 4.0, the function of the building envelope belongs to secondary or even tertiary processes, but these processes must also be included in the communication cycle. An integrative view of a continuous communication of primary, secondary and tertiary processes is currently not yet available and is being developed with the aid of methods in this research work. A comparison of the digital twin from the point of view of production and the factory building will be developed. Subsequently, a tool will be elaborated to classify digital twins from the perspective of data, degree of visualization, and the trades. Thus a contribution is made to better integrate the secondary and tertiary processes in a factory into the added value.

Keywords: adaptability, digital factory twin, factory planning, industry 4.0

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10702 Relationship Between Upper Extremity Erectile Abnormalities with Quality of Life Factors and Physical Self-concept in Boy Students 7 to 10 Years

Authors: Nadiya Zahra Karimi, Amir Ghiami Rad

Abstract:

The physical health of students from an early age and the proper formation of the musculoskeletal system of their body is part of the overall health of these people. Most chronic musculoskeletal problems and pains can be controlled and reduced with education at an early age. Therefore, with the correct and timely diagnosis of these abnormalities, we can play an important role in their proper treatment and control, and in a way, raise the level of quality of life and positive self-concept in students. The aim of this study was to investigate the relationship between erectile dysfunctions of the upper limbs (head and neck, shoulder, thoracic and lumbar) and the quality of life and self-concept of male students aged 7 to 10 years. The statical population of the study consists of 227 students of shahadat boys’ primary school in khajeh city. Due to the corona pandemic conditions, the research samples were identified after screening and available according to the entrance criteria of the study. To validate the quality of life, the valid WHOQOL-BREF questionnaire will be used for self-concept variables, Dolatabadi, Fatemeh (2007) questionnaire, and for physical screening, a checkerboard, plumb line, and flexible ruler will be used. There is a negative and significant relationship between the dimensions of upper limb anomalies and quality of life factors, and also there is a negative and significant relationship between the dimensions of upper limb anomalies and self-concept factors. The results showed that there is a negative and significant relationship between head and neck abnormalities with quality of life and self-concept factors, with a significance level of less than 0.05 in male students aged 7 to 10 years.

Keywords: upper limb erectile dysfunction, quality of life, self-concept, erectile abnormalities

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10701 An Experimental Study on the Measurement of Fuel to Air Ratio Using Flame Chemiluminescence

Authors: Sewon Kim, Chang Yeop Lee, Minjun Kwon

Abstract:

This study is aiming at establishing the relationship between the optical signal of flame and an equivalent ratio of flame. In this experiment, flame optical signal in a furnace is measured using photodiode. The combustion system which is composed of metal fiber burner and vertical furnace and flame chemiluminescence is measured at various experimental conditions. In this study, the flame chemiluminescence of laminar premixed flame is measured by using commercially available photodiode. It is experimentally investigated the relationship between equivalent ratio and photodiode signal. In addition, The strategy of combustion control method is proposed by using the optical signal and fuel pressure. The results showed that certain relationship between optical data of photodiode and equivalence ratio exists and this leads to the successful application of this system for instantaneous measurement of equivalence ration of the combustion system.

Keywords: flame chemiluminescence, photo diode, equivalence ratio, combustion control

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10700 The Porsche Pavilion in Wolfsburg, Germany

Authors: H. Pasternak, T. Krausche

Abstract:

The Porsche Pavilion is an innovative stainless steel construction using the principle, often used in ship and car design, as an advantage for building a light but stiff structure. The Pavilion is a one of a kind and outstanding construction that you can find. It fits right in the existing parts of the Autostadt within the lagoon landscape and was built in only eight months. With its curving lines and exiting bends the structure is an extraordinary work which was designed by Henn architects, Munich. The monocoque has a good balance between material and support structure. The stiffness is achieved by the upper and lower side sheathing plates and the intermediate formers. Also the roof shell has no joints and a smooth surface. The assembling of the structure requires a large time and effort cost due to many welds which are necessary to connect all section to one large shell.

Keywords: construction welding, exhibition building, light steel construction, monocoque

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10699 The Application and Relevance of Costing Techniques in Service Oriented Business Organisations: A Review of the Activity-Based Costing (ABC) Technique

Authors: Udeh Nneka Evelyn

Abstract:

The shortcomings of traditional costing system, in terms of validity, accuracy, consistency and relevance increased the need for modern management accounting system. ABC (Activity-Based Costing) can be used as a modern tool for planning, control and decision making for management. Past studies on activity-based costing (ABC) system have focused on manufacturing firms thereby making the studies on service firms scanty to some extent. This paper reviewed the application and relevance of activity-based costing techniques in service oriented business organisations by employing a qualitative research method which relied heavily on literature review of past and current relevant articles focusing on activity-based costing (ABC). Findings suggest that ABC is not only appropriate for use in a manufacturing environment; it is also most appropriate for service organizations such as financial institutions, the healthcare industry, and government organizations. In fact, some banking and financial institutions have been applying the concept for years under other names. One of them is unit costing, which is used to calculate the cost of banking services by determining the cost and consumption of each unit of output of functions required to deliver the service. ABC in very basic terms may provide very good payback for businesses. Some of the benefits that relate directly to the financial services industry are: Identification of the most profitable customers; more accurate product and service pricing; increase product profitability; well-organized process costs.

Keywords: profitability, activity-based costing (ABC), management accounting, manufacture

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10698 An Automatic Method for Building Learners’ Groups in Virtual Environment

Authors: O. Bourkoukou, Essaid El Bachari

Abstract:

The group composing is one of the key issue in collaborative learning to achieve a positive educational experience. The goal of this work is to propose for teachers and tutors a method to create effective collaborative learning groups in e-learning environment based on the learner profile. For this purpose, a new function was defined to rate implicitly learning objects used by the learner during his learning experience. This paper describes the proposed algorithm to build an adequate collaborative learning group. In order to verify the performance of the proposed algorithm, several experiments were conducted in real data set in virtual environment. Results show the effectiveness of the method for which it appears that the proposed approach may be promising to produce better outcomes.

Keywords: building groups, collaborative learning, e-learning, learning objects

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10697 Stochastic Approach for Technical-Economic Viability Analysis of Electricity Generation Projects with Natural Gas Pressure Reduction Turbines

Authors: Roberto M. G. Velásquez, Jonas R. Gazoli, Nelson Ponce Jr, Valério L. Borges, Alessandro Sete, Fernanda M. C. Tomé, Julian D. Hunt, Heitor C. Lira, Cristiano L. de Souza, Fabio T. Bindemann, Wilmar Wounnsoscky

Abstract:

Nowadays, society is working toward reducing energy losses and greenhouse gas emissions, as well as seeking clean energy sources, as a result of the constant increase in energy demand and emissions. Energy loss occurs in the gas pressure reduction stations at the delivery points in natural gas distribution systems (city gates). Installing pressure reduction turbines (PRT) parallel to the static reduction valves at the city gates enhances the energy efficiency of the system by recovering the enthalpy of the pressurized natural gas, obtaining in the pressure-lowering process shaft work and generating electrical power. Currently, the Brazilian natural gas transportation network has 9,409 km in extension, while the system has 16 national and 3 international natural gas processing plants, including more than 143 delivery points to final consumers. Thus, the potential of installing PRT in Brazil is 66 MW of power, which could yearly avoid the emission of 235,800 tons of CO2 and generate 333 GWh/year of electricity. On the other hand, an economic viability analysis of these energy efficiency projects is commonly carried out based on estimates of the project's cash flow obtained from several variables forecast. Usually, the cash flow analysis is performed using representative values of these variables, obtaining a deterministic set of financial indicators associated with the project. However, in most cases, these variables cannot be predicted with sufficient accuracy, resulting in the need to consider, to a greater or lesser degree, the risk associated with the calculated financial return. This paper presents an approach applied to the technical-economic viability analysis of PRTs projects that explicitly considers the uncertainties associated with the input parameters for the financial model, such as gas pressure at the delivery point, amount of energy generated by TRP, the future price of energy, among others, using sensitivity analysis techniques, scenario analysis, and Monte Carlo methods. In the latter case, estimates of several financial risk indicators, as well as their empirical probability distributions, can be obtained. This is a methodology for the financial risk analysis of PRT projects. The results of this paper allow a more accurate assessment of the potential PRT project's financial feasibility in Brazil. This methodology will be tested at the Cuiabá thermoelectric plant, located in the state of Mato Grosso, Brazil, and can be applied to study the potential in other countries.

Keywords: pressure reduction turbine, natural gas pressure drop station, energy efficiency, electricity generation, monte carlo methods

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10696 Development of Dye Sensitized Solar Window by Physical Parameters Optimization

Authors: Tahsin Shameem, Chowdhury Sadman Jahan, Mohammad Alam

Abstract:

Interest about Net Zero Energy Buildings have gained traction in recent years following the need to sustain energy consumption with generations on site and to reduce dependence on grid supplied energy from large plants using fossil fuel. With this end in view, building integrated photovoltaics are being studied attempting to utilize all exterior facades of a building to generate power. In this paper, we have looked at the physical parameters defining a dye sensitized solar cell (DSSC) and discussed their impact on energy harvest. Following our discussion and experimental data obtained from literature, we have attempted to optimize these physical parameters accordingly so as to allow maximum light absorption for a given active layer thickness. We then modified a planer DSSC design with our optimized properties to allow adequate light transmission which demonstrated a high fill factor and an External Quantum Efficiency (EQE) of greater than 9% by computer aided design and simulation. In conclusion, a DSSC based solar window with such high output values even after such high light transmission through it definitely flags a promising future for this technology and our work elicits the need for further study and practical experimentation.

Keywords: net zero energy building, integrated photovoltaics, dye sensitized solar cell, fill factor, External Quantum Efficiency

Procedia PDF Downloads 141
10695 Lean Implementation Analysis on the Safety Performance of Construction Projects in the Philippines

Authors: Kim Lindsay F. Restua, Jeehan Kyra A. Rivero, Joneka Myles D. Taguba

Abstract:

Lean construction is defined as an approach in construction with the purpose of reducing waste in the process without compromising the value of the project. There are numerous lean construction tools that are applied in the construction process, which maximizes the efficiency of work and satisfaction of customers while minimizing waste. However, the complexity and differences of construction projects cause a rise in challenges on achieving the lean benefits construction can give, such as improvement in safety performance. The objective of this study is to determine the relationship between lean construction tools and their effects on safety performance. The relationship between construction tools applied in construction and safety performance is identified through Logistic Regression Analysis, and Correlation Analysis was conducted thereafter. Based on the findings, it was concluded that almost 60% of the factors listed in the study, which are different tools and effects of lean construction, were determined to have a significant relationship with the level of safety in construction projects.

Keywords: correlation analysis, lean construction tools, lean construction, logistic regression analysis, risk management, safety

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10694 Predicting the Relationship Between Childhood Trauma on the Formation of Defense Mechanisms with the Mediating Role of Object Relations in Traders

Authors: Ahmadreza Jabalameli, Mohammad Ebrahimpour Borujeni

Abstract:

According to psychodynamic theories, the major personality structure of individuals is formed in the first years of life. Trauma is an inseparable and undeniable part of everyone's life and they inevitably struggle with many traumas that can have a very significant impact on their lives. The present study deals with the relationship between childhood trauma on the formation of defense mechanisms and the role of object relations. The present descriptive study is a correlation with structural equation modeling (SEM). Sample selection is available and consists of 200 knowledgeable traders in Jabalameli Information Technology Company. The results indicate that the experience of childhood trauma with a demographic moderating effect, through the mediating role of object relations can lead to vulnerability to ego reality functionality and immature and psychically disturbed defense mechanisms. In this regard, there is a significant negative relationship between childhood trauma and object relations with mature defense mechanisms.

Keywords: childhood trauma, defense mechanisms, object relations, trade

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10693 Thermal Behavior of a Ventilated Façade Using Perforated Ceramic Bricks

Authors: Helena López-Moreno, Antoni Rodríguez-Sánchez, Carmen Viñas-Arrebola, Cesar Porras-Amores

Abstract:

The ventilated façade has great advantages when compared to traditional façades as it reduces the air conditioning thermal loads due to the stack effect induced by solar radiation in the air chamber. Optimizing energy consumption by using a ventilated façade can be used not only in newly built buildings but also it can be implemented in existing buildings, opening the field of implementation to energy building retrofitting works. In this sense, the following three prototypes of façade where designed, built and further analyzed in this research: non-ventilated façade (NVF); slightly ventilated façade (SLVF) and strongly ventilated façade (STVF). The construction characteristics of the three facades are based on the Spanish regulation of building construction “Technical Building Code”. The façades have been monitored by type-k thermocouples in a representative day of the summer season in Madrid (Spain). Moreover, an analysis of variance (ANOVA) with repeated measures, studying the thermal lag in the ventilated and no-ventilated façades has been designed. Results show that STVF façade presents higher levels of thermal inertia as the thermal lag reduces up to 100% (daily mean) compared to the non-ventilated façade. In addition, the statistical analysis proves that an increase of the ventilation holes size in STVF façades does not improve the thermal lag significantly (p > 0.05) when compared to the SLVF façade.

Keywords: ventilated façade, energy efficiency, thermal behavior, statistical analysis

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10692 Food for Thought: Preparing the Brain to Eat New Foods through “Messy” Play

Authors: L. Bernabeo, T. Loftus

Abstract:

Many children often experience phases of picky eating, food aversions and/or avoidance. For families with children who have special needs, these experiences are often exacerbated, which can lead to feelings that negatively impact a caregiver’s relationship with their child. Within the scope of speech language pathology practice, knowledge of both emotional and feeding development is key. This paper will explore the significance of “messy play” within typical feeding development, and the challenges that may arise if a child does not have the opportunity to engage in this type of exploratory play. This paper will consider several contributing factors that can result in a “picky eater.” Further, research has shown that individuals with special needs, including autism, possess a neurological makeup that differs from that of a typical individual. Because autism is a disorder of relating and communicating due to differences in the limbic system, an individual with special needs may respond to a typical feeding experience as if it is a traumatic event. As a result, broadening one’s dietary repertoire may seem to be an insurmountable challenge. This paper suggests that introducing new foods through exploratory play can help broaden and strengthen diets, as well as improve the feeding experience, of individuals with autism. The DIRFloortimeⓇ methodology stresses the importance of following a child's lead. Within this developmental model, there is a special focus on a person’s individual differences, including the unique way they process the world around them, as well as the significance of therapy occurring within the context of a strong and motivating relationship. Using this child-centered approach, we can support our children in expanding their diets, while simultaneously building upon their cognitive and creative development through playful and respectful interactions that include exposure to foods that differ in color, texture, and smell. Further, this paper explores the importance of exploration, self-feeding and messy play on brain development, both in the context of typically developing individuals and those with disordered development.

Keywords: development, feeding, floortime, sensory

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10691 Relationship Between Quetelet Equation and Skin Fold Teckniques in Determining Obesity Among Adolescents in Maiduguri, Borno State, Nigeria

Authors: A. Kaidal, M. M. Abdllahi, O. L. Badaki

Abstract:

The study was conducted to determine the relationship between Quetelet Equation and Skin fold measurement in determining obesity among adolescent male students of University of Maiduguri Demonstration Secondary School, Borno State, Nigeria. A total of 66 students participated in the study, their age ranges from 15-18 years. The ex-post-facto research design was used for this study. Anthropometric measurements were taken at three sites (thigh, abdomen and chest) using accu–measure Skin fold caliper. The values of the three measurements were used to determine the percentage body fat of the participants using the 3-Point Skin Fold Bodyfat calculator of Jackson-Pollock. Body mass index (BMI) was determined using weight (kg) divided by height in (m2). The data obtained was analyzed using descriptive statistics (mean and standard deviation) and inferential statistics of Pearson product moment correlation coefficient to determine the relationship between the two techniques. The result showed a significant positive relationship r=0.673 p<0.05 between body mass index and skin fold measurement techniques. It was however observed that BMI techniques of determining body fat tend to overestimate the actual percent body fat of adolescents studied. Based on this result, it is recommended that the use of BMI as a technique for determining obesity should be used with caution.

Keywords: body max index, skin fold, quetelet, techniques

Procedia PDF Downloads 542
10690 The Relationship between Quality of Life and Sexual Satisfaction in Women with Severe Burns

Authors: Jafar Kazemzadeh, Soheila Rabiepoor, Saeedeh Alizadeh

Abstract:

Introduction: Burn, especially in women, can affect the quality of life and their quality of life due to a change in appearance. This study was designed to investigate the relationship between quality of life and sexual satisfaction in women with burn. Methods: This was a descriptive-analytical cross-sectional study conducted on 101 women with severe burns referring to Imam Khomeini Hospital in Urmia in 2016. The data gathering scales were demographic questionnaire, burn specific health scale-brief (BSHS-B) and index of sexual satisfaction (ISS). The data were analyzed using SPSS software version 16. Results: Mean score of quality of life was 102.94 ± 20.88 and sexual satisfaction was 57.03 ± 25.91. Also, there was a significant relationship between quality of life and its subscales with sexual satisfaction and some demographic variables (p < 0.05). Conclusion: According to the results of this study, it should be noted that interventional efforts for improving sexual satisfaction and thus improving the quality of life in these patients are important. The findings of this study appear to be effective in planning for women with a history of burns.

Keywords: burn, quality of life, sexual satisfaction, women

Procedia PDF Downloads 192
10689 Life Cycle Assessment as a Decision Making for Window Performance Comparison in Green Building Design

Authors: Ghada Elshafei, Abdelazim Negm

Abstract:

Life cycle assessment is a technique to assess the environmental aspects and potential impacts associated with a product, process, or service, by compiling an inventory of relevant energy and material inputs and environmental releases; evaluating the potential environmental impacts associated with identified inputs and releases; and interpreting the results to help you make a more informed decision. In this paper, the life cycle assessment of aluminum and beech wood as two commonly used materials in Egypt for window frames are heading, highlighting their benefits and weaknesses. Window frames of the two materials have been assessed on the basis of their production, energy consumption and environmental impacts. It has been found that the climate change of the windows made of aluminum and beech wood window, for a reference window (1.2m × 1.2m), are 81.7 mPt and - 52.5 mPt impacts respectively. Among the most important results are: fossil fuel consumption, potential contributions to the green building effect and quantities of solid waste tend to be minor for wood products compared to aluminum products; incineration of wood products can cause higher impacts of acidification and eutrophication than aluminum, whereas thermal energy can be recovered.

Keywords: aluminum window, beech wood window, green building, life cycle assessment, life cycle analysis, SimaPro software, window frame

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10688 Physiological and Psychological Influence on Office Workers during Demand Response

Authors: Megumi Nishida, Naoya Motegi, Takurou Kikuchi, Tomoko Tokumura

Abstract:

In recent years, power system has been changed and flexible power pricing system such as demand response has been sought in Japan. The demand response system is simple in the household sector and the owner, decision-maker, can gain the benefits of power saving. On the other hand, the execution of the demand response in the office building is more complex than household because various people such as owners, building administrators and occupants are involved in making decisions. While the owners benefit from the demand saving, the occupants are forced to be exposed to demand-saved environment certain benefits. One of the reasons is that building systems are usually centralized control and each occupant cannot choose either participate demand response event or not, and contribution of each occupant to demand response is unclear to provide incentives. However, the recent development of IT and building systems enables the personalized control of office environment where each occupant can control the lighting level or temperature around him or herself. Therefore, it can be possible to have a system which each occupant can make a decision of demand response participation in office building. This study investigates the personal behavior upon demand response requests, under the condition where each occupant can adjust their brightness individually in their workspace. Once workers participate in the demand response, their task lights are automatically turned off. The participation rates in the demand response events are compared between four groups which are divided by different motivation, the presence or absence of incentives and the way of participation. The result shows that there are the significant differences of participation rates in demand response event between four groups. The way of participation has a large effect on the participation rate. ‘Opt-out’ group, where the occupants are automatically enrolled in a demand response event if they don't express non-participation, will have the highest participation rate in the four groups. The incentive has also an effect on the participation rate. This study also reports that the impact of low illumination office environment on the occupants, such as stress or fatigue. The electrocardiogram and the questionnaire are used to investigate the autonomic nervous activity and subjective symptoms about the fatigue of the occupants. There is no big difference between dim workspace during demand response event and bright workspace in autonomic nervous activity and fatigue.

Keywords: demand response, illumination, questionnaire, electrocardiogram

Procedia PDF Downloads 351
10687 Trade Liberalisation and South Africa’s CO2 Emissions

Authors: Marcel Kohler

Abstract:

The effect of trade liberalization on environmental conditions has yielded a great deal of debate in the current energy economics literature. Although research on the relationship between income growth and CO2 emissions is not new in South Africa, few studies address the role that South Africa’s foreign trade plays in this context. This paper undertakes to investigate empirically the impact of South Africa’s foreign trade reforms over the last four decades on its energy consumption and CO2 emissions by taking into account not only the direct effect of trade on each, but also its indirect effect through income induced growth. Using co integration techniques we attempt to disentangle the long and short-run relationship between trade openness, income per capita and energy consumption and CO2 emissions in South Africa. The preliminary results of this study find support for a positive bi-directional relationship between output and CO2 emissions, as well as between trade openness and CO2. This evidence confirms the expectation that as the South African economy opens up to foreign trade and experiences growth in per capita income, the countries CO2 emissions will increase.

Keywords: trade openness, CO2 emissions, cointegration, South Africa

Procedia PDF Downloads 408
10686 The Relationship among EFL Learners’ Creativity, Emotional Intelligence and Self-Efficacy

Authors: Behdoukht Mall Amiri, Zohreh Gheydar

Abstract:

The thrust of the current study was to investigate the relationship among EFL learners' creativity (CR), emotional intelligence (EI), and self-efficacy (SE). To this end, a group of 120 male and female learners, between the ages of 19 and 35 studying BA in English Translation and MA in Teaching English at Islamic Azad University, Central Tehran were selected using convenient sampling and were given three questionnaires: Bar-On’s EQ-I questionnaire by Bar-On (1997), the General Self-Efficacy Scale questionnaire (SGSES) by Sherer et al. (1982), and a questionnaire of creativity (CR) by O'Neil, Abedi, and Spielberger (1992). Analysis of the results through Pearson Moment Correlation Coefficient showed that there was not a significant relationship between students’ CR and EI, and EI and SE. In addition, CR and SE were correlated significantly but negatively. Multiple regressions revealed that CR could significantly predict SE. Regarding the findings of the study, the obtained results may help EFL teachers, teacher trainers, materials developers, and educational policy makers to possess a broader perspective and heightened degree knowledge toward the TEFL practice and to take practical steps toward the attainments of the desired objectives of the profession.

Keywords: creativity, emotional intelligence, self-efficacy, learning

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10685 Impact of Foreign Aid on Economic Development

Authors: Saeed Anwar

Abstract:

Foreign aid has long been a prominent tool in the pursuit of economic development in recipient countries. This research paper aims to analyze the impact of foreign aid on economic development and explore the effectiveness of aid in promoting sustainable growth, poverty reduction, and improvements in human development indicators. Drawing upon a comprehensive review of existing literature, both theoretical frameworks and empirical evidence are synthesized to provide insights into the complex relationship between foreign aid and economic development. The paper examines various channels through which foreign aid influences economic development, including infrastructure development, education and healthcare investments, technology transfer, and institutional capacity building. It explores the potential positive effects of aid in stimulating economic growth, reducing poverty, and enhancing human capital formation. Additionally, it investigates the potential challenges and limitations associated with aid, such as aid dependency, governance issues, and the potential crowding out of domestic resources. Furthermore, the study assesses the heterogeneity of aid effectiveness across different types of aid modalities, recipient country characteristics, and aid allocation mechanisms. It considers the role of aid conditionality, aid fragmentation, and aid targeting in influencing the effectiveness of aid in promoting economic development. The findings of this research contribute to the ongoing discourse on foreign aid and economic development by providing a comprehensive analysis of the existing literature. The study highlights the importance of context-specific factors, recipient country policies, and aid effectiveness frameworks in determining the impact of foreign aid on economic development outcomes. The insights derived from this research can inform policymakers, donor agencies, and practitioners in designing and implementing effective aid strategies to maximize the positive impact of foreign aid on economic development.

Keywords: foreign aid, economic development, sustainable growth, poverty reduction, human development indicators, infrastructure development, education, healthcare, technology transfer, institutional capacity building, aid effectiveness, aid dependency, governance, crowding out, aid conditionality, aid fragmentation, aid targeting, recipient country policies, aid strategies, donor agencies, policymaking

Procedia PDF Downloads 65