Search results for: special concrete
2317 Intangible Capital and Stock Prices: A Study of Jordanian Companies
Authors: Almoutassem Bellah Nasser
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This paper is aimed at calculating the intangible assets of Jordanian economy. This effort is a response to the demand from corporations for these services which reflects a perceived gap in internal and external financial reporting on intangible investments. The main conclusion of the paper is to suggest that the way forward to a standardized, more comparable approach to measuring intangible capital is to employ CIV method of valuation. Published macroeconomic data traditionally exclude most intangible investment from measured GDP. This situation is beginning to change as some attempts have been made to measure the amount of intangible assets. It was found that intangible assets account for $164.20 million in all the listed companies of Jordan. All this money does not appear on the balance sheets of these companies and hence requires special attention of policy makers for better utilization.Keywords: intangible capital, stock prices, Amman Stock Exchange
Procedia PDF Downloads 3782316 Aggregate Angularity on the Permanent Deformation Zones of Hot Mix Asphalt
Authors: Lee P. Leon, Raymond Charles
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This paper presents a method of evaluating the effect of aggregate angularity on hot mix asphalt (HMA) properties and its relationship to the Permanent Deformation resistance. The research concluded that aggregate particle angularity had a significant effect on the Permanent Deformation performance, and also that with an increase in coarse aggregate angularity there was an increase in the resistance of mixes to Permanent Deformation. A comparison between the measured data and predictive data of permanent deformation predictive models showed the limits of existing prediction models. The numerical analysis described the permanent deformation zones and concluded that angularity has an effect of the onset of these zones. Prediction of permanent deformation help road agencies and by extension economists and engineers determine the best approach for maintenance, rehabilitation, and new construction works of the road infrastructure.Keywords: aggregate angularity, asphalt concrete, permanent deformation, rutting prediction
Procedia PDF Downloads 4052315 To Study the New Invocation of Biometric Authentication Technique
Authors: Aparna Gulhane
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Biometrics is the science and technology of measuring and analyzing biological data form the basis of research in biological measuring techniques for the purpose of people identification and recognition. In information technology, biometrics refers to technologies that measure and analyze human body characteristics, such as DNA, fingerprints, eye retinas and irises, voice patterns, facial patterns and hand measurements. Biometric systems are used to authenticate the person's identity. The idea is to use the special characteristics of a person to identify him. These papers present a biometric authentication techniques and actual deployment of potential by overall invocation of biometrics recognition, with an independent testing of various biometric authentication products and technology.Keywords: types of biometrics, importance of biometric, review for biometrics and getting a new implementation, biometric authentication technique
Procedia PDF Downloads 3212314 Evaluating the Service Quality and Customers’ Satisfaction for Lihpaoland in Taiwan
Authors: Wan-Yu Liu, Tiffany April Lin, Yu-Chieh Tang, Yi-Lin Wang, Chieh-Hui Li
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As the national income in Taiwan has been raised, the life style of the public has also been changed, so that the tourism industry gradually moves from a service industry to an experience economy. The Lihpaoland is one of the most popular theme parks in Taiwan. However, the related works on performance of service quality of the park have been lacking since its re-operation in 2012. Therefore, this study investigates the quality of software/hardware facilities and services of the Lihpaoland, and aims to achieve the following three goals: 1) analyzing how various sample data of tourists leads to different results for service quality of LihpaoLand; 2) analyzing how tourists respond to the service tangibility, service reliability, service responsiveness, service guarantee, and service empathy of LihpaoLand; 3) according to the theoretical and empirical results, proposing how to improve the overall facilities and services of LihpaoLand, and hoping to provide suggestions to the LihpaoLand or other related businesses to make decision. The survey was conducted on the tourists to the LihpaoLand using convenience sampling, and 400 questionnaires were collected successfully. Analysis results show that tourists paid much attention to maintenance of amusement facilities and safety of the park, and were satisfied with them, which are great advantages of the park. However, transportation around the LihpaoLand was inadequate, and the price of the Fullon hotel (which is the hotel closest to the LihpaoLand) were not accepted by tourists – more promotion events are recommended. Additionally, the shows are not diversified, and should be improved with the highest priority. Tourists did not pay attention to service personnel’s clothing and the ticket price, but they were not satisfied with them. Hence, this study recommends to design more distinctive costumes and conduct ticket promotions. Accordingly, the suggestions made in this study for LihpaoLand are stated as follows: 1) Diversified amusement facilities should be provided to satisfy the needs at different ages. 2) Cheep but tasty catering and more distinctive souvenirs should be offered. 3) Diversified propaganda schemes should be strengthened to increase number of tourists. 4) Quality and professional of the service staff should be enhanced to acquire public praise and tourists revisiting. 5) Ticket promotions in peak seasons, low seasons, and special events should be conducted. 6) Proper traffic flows should be planned and combined with technologies to reduce waiting time of tourists. 7) The features of theme landscape in LihpaoLand should be strengthened to increase willingness of the tourists with special preferences to visit the park. 8) Ticket discounts or premier points card promotions should be adopted to reward the tourists with high loyalty.Keywords: service quality, customers’ satisfaction, theme park, Taiwan
Procedia PDF Downloads 4712313 Remembering and Forgetting in Shakespeare Sonnets
Authors: Nasreddin Bushra Ahmed
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Humans use language to externalize their mental perceptions and conceptions and thereby set up an interdependent consciousness about the concrete and abstract spheres of their existence. Language also represents a recording device whereby they capture the transient moment in their lives. Literature with it its various manifestations help keep the individual and collective memories alive. Works of the English literature’s prototypical figure, William Shakespeare provides the best illustration of this fact. Shakespeare’s sonnets abound in prescient insights about the intricacies of human relations. Though they have been the concern of scholars’ investigations for centuries, many of their thematic potentialities are yet to be tapped. The present study aspires to highlight the theme of remembering and forgetting in some of these sonnets as reverse faces of the same coin. Using close reading it is intended to demonstrate how Shakespeare, through imagery and literary tropes, plays with the issues of mortality and immortality, and how he has reaffirmed that literature can provide a locus for perennial presence despite the temporariness of individuals’ existence.Keywords: forgetting, immortality, literature, remembering, Shakespeare, sonnet
Procedia PDF Downloads 3622312 Biculturalism and Educational Success: The Case of the Social Justice High School in Chicago, Illinois, USA
Authors: L. Tizzi
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The aim of this contribution is to present the experience of the U.S. secondary school Social Justice High School (SoJo), part of the larger Campus of Little Village Lawndale High School (LVLHS) located in Chicago, Illinois (USA). This experience can be considered a concrete application of the principles of the educational perspective known, in the United States, as Social Justice Education, aimed at ensuring quality education and educational success for students from disadvantaged groups, particularly those characterized by “biculturalism”, i.e. students with a dual cultural and linguistic background. The contribution will retrace the historical and social events that led to the birth of the SoJo, explaining the principles and methods used by the school to achieve its objectives and giving also some statistical data.Keywords: biculturalism, educational success, social justice education, social justice high school
Procedia PDF Downloads 2062311 Potential Ecological Risk Index of the Northern Egyptian Lagoons, South of Mediterranean Sea, Egypt
Authors: Mohamed El-Bady
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The Northern Egyptian Lagoons are (from east to west) Bardawil Lagoon, Manzala Lagoon, Burullus Lagoon, Edku Lagoons and Mariute Lagoon. These lagoons have been received the bulk of drainage water from the lands of Delta and from the other coastal areas. Where, the heavy metals can occur in Lagoons environments through a variety of sources, including industries, wastewaters and domestic effluents. The potential ecological risk index (RI) calculation of the bottom sediments of the northern lagoons depends on contamination factor (CF), potential ecological risk factor and proposed toxic response factor (Tr). Each lagoon with special indices according to its conditions.Keywords: Northern Lagoons, Nile Delta, ecological risk index, contamination factor
Procedia PDF Downloads 3422310 From the Fields to the Concrete: Urban Development of Campo Mourão
Authors: Caio Fialho
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The automobile incentive policy in Brazil since the 1950s creates several problems in its cities, more visible in large centers such as São Paulo or Rio de Janeiro, but also strongly present in smaller cities, resulting in an increase in social and spatial inequality, together with a drop in the quality of life. The analyzed city, Campo Mourão, reflects these policies, a city that initially planned to be compact and walkable took other directions and currently suffers from urban mobility and social inequality in this urban environment, despite being a medium-sized city in Brazil. The research aims to understand and diagnose how these policies shaped the city and what are the results in Brazilian's inland cities. Based on historical, bibliographical, and field research in the city, the result is a diagnosis of the problem faced and how it can be reversed in search of social equality and better quality of life.Keywords: urban mobility, quality of life, social equality, substantiable
Procedia PDF Downloads 1852309 Enhancement of Building Sustainability by Using Environment-Friendly Material
Authors: Rina Yadav, Meng-Ting Tsai
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In the present scenario, sustainable buildings are in high demand. The essential decision for building sustainability is made during the design and preconstruction stages. Main objective of this study is reduction of unfavorable environmental impacts, which is a major cause of global warming. Based on this problem, to diminish the environmental hazards, present research study is applied to provide a guideline to designer that will be useful for material selection stage of designing. This can be achieved by using local available materials such as wood, mud, bamboos instead of cement, steel, concrete by reducing carbon dioxide emission. Energy simulation will be analyzed by software to get the comparable result. It will be encouraging and motivational for designer while using ecofriendly material to achieve points in Leadership in energy and environmental design (LEED) in green rating system.Keywords: sustainability design, lead rating, LEED, building performance analyses
Procedia PDF Downloads 4902308 Recovery of Heavy Metals by Ion Exchange on the Zeolite Materials
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Zeolites are a family of mineral compounds. With special properties that have led to several important industrial applications. Ion exchange has enabled the first industrial application in the field of water treatment. The exchange by aqueous pathway is the method most used in the case of such microporous materials and this technique will be used in this work. The objective of this work is to find performance materials for the recovery of heavy metals such as cadmium. The study is to compare the properties of different ion exchange zeolite Na-X, Na-A, their physical mixture and the composite A (LTA) / X (FAU). After the synthesis of various zeolites X and A, it was designed a model Core-Shell to form a composite zeolite A on zeolite X. Finally, ion exchange studies were performed on these zeolite materials. The cation is exclusively tested for cadmium, a toxic element and is harmful to health and the environment.Keywords: zeolite A, zeolite X, ion exchange, water treatment
Procedia PDF Downloads 4322307 The Role of the Corporate Social Responsibility in Poverty Reduction
Authors: M. Verde, G. Falzarano
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The paper examines the connection between corporate social responsibility (CSR), capability approach and poverty reduction; in particular, the local employment development (LED) by way of CSR initiatives. The joint action of LED/CSR results in a win-win situation, not only for the enterprises but also for all the stakeholders involved; in this regard, subsidiarity and coordination between national and regional/local authorities are central to a socially-oriented market economy. In the first section, the CSR is analysed on the basis of its social function in the fight against poverty, as a 'capabilities deprivation'. In the central part, the attention is focused on the relationship between CSR and LED; ergo, on the role of the enterprises in fostering capabilities development (the employment). Besides, all the potential solutions are presented, stressing the possible combinations, in the last part. The benchmark is the enterprise as an economic and a social institution: the business should not be combined with profit merely, paying more attention to its sustainable impact and social contribution. In which way could it be possible? The answer is the CSR. The impact of CSR on poverty reduction is still little explored. The companies help to reduce poverty through economic contribution, human rights and social inclusion; hence, the business becomes an 'agent of development' in order to fight against 'inequality'. The starting point is the pyramid of social responsibility, where ethic and philanthropic responsibilities involve programmes and actions aimed at personal development of the individuals, improving human standard of living in all forms, including poverty, when people do not have a choice between different 'life options', ranging from level of education to employment. At this point, CSR comes into play and works on two dimensions: poverty reduction and poverty prevention, by means of a series of initiatives: first of all, job creation and precarious work reduction. Empowerment of the local actors, financial support and combination of top down and bottom up initiatives are some of CSR areas of activity. Several positive effects occur on individual levels of educations, access to capital, individual health status, empowerment of youth and woman, access to social networks and it was observed that these effects depend on the type of CSR strategy. Indeed, CSR programmes should take into account fundamental criteria, such as the transparency, the information about benefits, a coordination unit among institutions and more clear guidelines. In this way, the advantages to the corporate reputation and to the community translate into a better job matching on the labour market, inter alia. It is important to underline that the success depends on the specific measures of the areas in question, by adapting them to the local needs, in light of general principles and index; therefore, the concrete commitment of the all stakeholders involved is decisive in order to achieve the goals. The enterprise would represent a concrete contribution for the pursuit of sustainable development and for the dissemination of a social and well being awareness.Keywords: capability approach, local employment development, poverty, social inclusion
Procedia PDF Downloads 1382306 Optimal Delivery of Two Similar Products to N Ordered Customers
Authors: Epaminondas G. Kyriakidis, Theodosis D. Dimitrakos, Constantinos C. Karamatsoukis
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The vehicle routing problem (VRP) is a well-known problem in Operations Research and has been widely studied during the last fifty-five years. The context of the VRP is that of delivering products located at a central depot to customers who are scattered in a geographical area and have placed orders for these products. A vehicle or a fleet of vehicles start their routes from the depot and visit the customers in order to satisfy their demands. Special attention has been given to the capacitated VRP in which the vehicles have limited carrying capacity of the goods that must be delivered. In the present work, we present a specific capacitated stochastic vehicle routing problem which has realistic applications to distributions of materials to shops or to healthcare facilities or to military units. A vehicle starts its route from a depot loaded with items of two similar but not identical products. We name these products, product 1 and product 2. The vehicle must deliver the products to N customers according to a predefined sequence. This means that first customer 1 must be serviced, then customer 2 must be serviced, then customer 3 must be serviced and so on. The vehicle has a finite capacity and after servicing all customers it returns to the depot. It is assumed that each customer prefers either product 1 or product 2 with known probabilities. The actual preference of each customer becomes known when the vehicle visits the customer. It is also assumed that the quantity that each customer demands is a random variable with known distribution. The actual demand is revealed upon the vehicle’s arrival at customer’s site. The demand of each customer cannot exceed the vehicle capacity and the vehicle is allowed during its route to return to the depot to restock with quantities of both products. The travel costs between consecutive customers and the travel costs between the customers and the depot are known. If there is shortage for the desired product, it is permitted to deliver the other product at a reduced price. The objective is to find the optimal routing strategy, i.e. the routing strategy that minimizes the expected total cost among all possible strategies. It is possible to find the optimal routing strategy using a suitable stochastic dynamic programming algorithm. It is also possible to prove that the optimal routing strategy has a specific threshold-type structure, i.e. it is characterized by critical numbers. This structural result enables us to construct an efficient special-purpose dynamic programming algorithm that operates only over those routing strategies having this structure. The findings of the present study lead us to the conclusion that the dynamic programming method may be a very useful tool for the solution of specific vehicle routing problems. A problem for future research could be the study of a similar stochastic vehicle routing problem in which the vehicle instead of delivering, it collects products from ordered customers.Keywords: collection of similar products, dynamic programming, stochastic demands, stochastic preferences, vehicle routing problem
Procedia PDF Downloads 2672305 Optimizing Inanda Dam Using Water Resources Models
Authors: O. I. Nkwonta, B. Dzwairo, J. Adeyemo, A. Jaiyola, N. Sawyerr, F. Otieno
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The effective management of water resources is of great importance to ensure the supply of water resources to support changing water requirements over a selected planning horizon and in a sustainable and cost-effective way. Essentially, the purpose of the water resources planning process is to balance the available water resources in a system with the water requirements and losses to which the system is subjected. In such situations, Water resources yield and planning model can be used to solve those difficulties. It has an advantage over other models by managing model runs, developing a representative system network, modelling incremental sub-catchments, creating a variety of standard system features, special modelling features, and run result output options.Keywords: complex, water resources, planning, cost effective and management
Procedia PDF Downloads 5732304 Financial Decision-Making among Finance Students: An Empirical Study from the Czech Republic
Authors: Barbora Chmelíková
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Making sound financial decisions is an essential skill which can have an impact on life of each consumer of financial products. The aim of this paper is to examine decision-making concerning financial matters and personal finance. The selected target group was university students majoring in finance related fields. The study was conducted in the Czech Republic at Masaryk University in 2015. In order to analyze financial decision-making questions related to basic finance decisions were developed to address the research objective. The results of the study suggest gaps in detecting best solutions to given financial decision-making questions among finance students. The analysis results indicate relation between financial decision-making and own experience with holding and using concrete financial products.Keywords: financial decision-making, financial literacy, personal finance, university students
Procedia PDF Downloads 3282303 Sweepline Algorithm for Voronoi Diagram of Polygonal Sites
Authors: Dmitry A. Koptelov, Leonid M. Mestetskiy
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Voronoi Diagram (VD) of finite set of disjoint simple polygons, called sites, is a partition of plane into loci (for each site at the locus) – regions, consisting of points that are closer to a given site than to all other. Set of polygons is a universal model for many applications in engineering, geoinformatics, design, computer vision, and graphics. VD of polygons construction usually done with a reduction to task of constructing VD of segments, for which there are effective O(n log n) algorithms for n segments. Preprocessing – constructing segments from polygons’ sides, and postprocessing – polygon’s loci construction by merging the loci of the sides of each polygon are also included in reduction. This approach doesn’t take into account two specific properties of the resulting segment sites. Firstly, all this segments are connected in pairs in the vertices of the polygons. Secondly, on the one side of each segment lies the interior of the polygon. The polygon is obviously included in its locus. Using this properties in the algorithm for VD construction is a resource to reduce computations. The article proposes an algorithm for the direct construction of VD of polygonal sites. Algorithm is based on sweepline paradigm, allowing to effectively take into account these properties. The solution is performed based on reduction. Preprocessing is the constructing of set of sites from vertices and edges of polygons. Each site has an orientation such that the interior of the polygon lies to the left of it. Proposed algorithm constructs VD for set of oriented sites with sweepline paradigm. Postprocessing is a selecting of edges of this VD formed by the centers of empty circles touching different polygons. Improving the efficiency of the proposed sweepline algorithm in comparison with the general Fortune algorithm is achieved due to the following fundamental solutions: 1. Algorithm constructs only such VD edges, which are on the outside of polygons. Concept of oriented sites allowed to avoid construction of VD edges located inside the polygons. 2. The list of events in sweepline algorithm has a special property: the majority of events are connected with “medium” polygon vertices, where one incident polygon side lies behind the sweepline and the other in front of it. The proposed algorithm processes such events in constant time and not in logarithmic time, as in the general Fortune algorithm. The proposed algorithm is fully implemented and tested on a large number of examples. The high reliability and efficiency of the algorithm is also confirmed by computational experiments with complex sets of several thousand polygons. It should be noted that, despite the considerable time that has passed since the publication of Fortune's algorithm in 1986, a full-scale implementation of this algorithm for an arbitrary set of segment sites has not been made. The proposed algorithm fills this gap for an important special case - a set of sites formed by polygons.Keywords: voronoi diagram, sweepline, polygon sites, fortunes' algorithm, segment sites
Procedia PDF Downloads 1772302 Decolonizing Print Culture and Bibliography Through Digital Visualizations of Artists’ Books at the University of Miami
Authors: Alejandra G. Barbón, José Vila, Dania Vazquez
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This study seeks to contribute to the advancement of library and archival sciences in the areas of records management, knowledge organization, and information architecture, particularly focusing on the enhancement of bibliographical description through the incorporation of visual interactive designs aimed to enrich the library users’ experience. In an era of heightened awareness about the legacy of hiddenness across special and rare collections in libraries and archives, along with the need for inclusivity in academia, the University of Miami Libraries has embarked on an innovative project that intersects the realms of print culture, decolonization, and digital technology. This proposal presents an exciting initiative to revitalize the study of Artists’ Books collections by employing digital visual representations to decolonize bibliographic records of some of the most unique materials and foster a more holistic understanding of cultural heritage. Artists' Books, a dynamic and interdisciplinary art form, challenge conventional bibliographic classification systems, making them ripe for the exploration of alternative approaches. This project involves the creation of a digital platform that combines multimedia elements for digital representations, interactive information retrieval systems, innovative information architecture, trending bibliographic cataloging and metadata initiatives, and collaborative curation to transform how we engage with and understand these collections. By embracing the potential of technology, we aim to transcend traditional constraints and address the historical biases that have influenced bibliographic practices. In essence, this study showcases a groundbreaking endeavor at the University of Miami Libraries that seeks to not only enhance bibliographic practices but also confront the legacy of hiddenness across special and rare collections in libraries and archives while strengthening conventional bibliographic description. By embracing digital visualizations, we aim to provide new pathways for understanding Artists' Books collections in a manner that is more inclusive, dynamic, and forward-looking. This project exemplifies the University’s dedication to fostering critical engagement, embracing technological innovation, and promoting diverse and equitable classifications and representations of cultural heritage.Keywords: decolonizing bibliographic cataloging frameworks, digital visualizations information architecture platforms, collaborative curation and inclusivity for records management, engagement and accessibility increasing interaction design and user experience
Procedia PDF Downloads 752301 Behaviour of Reinforced Concrete Infilled Frames under Seismic Loads
Authors: W. Badla
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A significant portion of the buildings constructed in Algeria is structural frames with infill panels which are usually considered as non structural components and are neglected in the analysis. However, these masonry panels tend to influence the structural response. Thus, these structures can be regarded as seismic risk buildings, although in the Algerian seismic code there is little guidance on the seismic evaluation of infilled frame buildings. In this study, three RC frames with 2, 4, and 8 story and subjected to three recorded Algerian accelerograms are studied. The diagonal strut approach is adopted for modeling the infill panels and a fiber model is used to model RC members. This paper reports on the seismic evaluation of RC frames with brick infill panels. The results obtained show that the masonry panels enhance the load lateral capacity of the buildings and the infill panel configuration influences the response of the structures.Keywords: seismic design, RC frames, infill panels, non linear dynamic analysis
Procedia PDF Downloads 5462300 Protection of Television Programme Formats in Comparative Law
Authors: Mustafa Arikan, Ibrahim Ercan
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In this paper, protection of program formats was investigated in terms of program formats. Protection of program formats was studied in the French Law in the sense of competition law and CPI. Since the English Judicial system exhibits differences from the legal system of Continental Europe, its investigation bears a special significance. The subject was also handled in German Law at length. Indeed, German Law was investigated in detail within the overall framework of the study. Here, the court decisions in the German Law and the views in the doctrine were expressed in general. There are many court decisions in the American legal system concerning the subject. These decisions also present alternatives in terms of a solution to the problem.Keywords: comparative law, protection of television programme formats, intellectual property, american legal system
Procedia PDF Downloads 3312299 Educational Plan and Program of the Subject: Maintenance of Electric Power Equipment
Authors: Rade M. Ciric, Sasa Mandic
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Students of Higher Education Technical School of Professional Studies, in Novi Sad follow the subject Maintenance of electric power equipment at the Electrotechnical Department. This paper presents educational plan and program of the subject Maintenance of electric power equipment. The course deals with the problems of preventive and investing maintenance of transformer stations (TS), performing and maintenance of grounding of TS and pillars, as well as tracing and detection the location of the cables failure. There is a special elaborated subject concerning the safe work conditions for the electrician during network maintenance, as well as the basics of making and keeping technical documentation of the equipment.Keywords: educational plan and program, electric power equipment, maintenance, technical documentation, safe work
Procedia PDF Downloads 4672298 Downhole Corrosion Inhibition Treatment for Water Supply Wells
Authors: Nayif Alrasheedi, Sultan Almutairi
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Field-wide, a water supply wells’ downhole corrosion inhibition program is being applied to maintain downhole component integrity and keep the fluid corrosivity below 5 MPY. Batch treatment is currently used to inject the oil field chemical. This work is a case study consisting of analytical procedures used to optimize the frequency of the good corrosion inhibition treatments. During the study, a corrosion cell was fitted with a special three-electrode configuration for electrochemical measurements, electrochemical linear polarization, corrosion monitoring, and microbial analysis. This study revealed that the current practice is not able to mitigate material corrosion in the downhole system for more than three months.Keywords: downhole corrosion inhibition, electrochemical measurements, electrochemical linear polarization, corrosion monitoring
Procedia PDF Downloads 1832297 The Religious Economic Behavior of People in Dusit Province
Authors: Sivilai Jayankura
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This research aims to study the religious economic behavior that effect the lifestyle of the people in Dusit area. The result shows that religious identity salience makes people increase contributions to public goods. Most of the Buddhism decrease contributions to public goods, expect others to contribute less to public goods, and become less risk averse. We find no evidence of religious identity salience effects on disutility of work effort, discount rates or generosity in life spending. Mostly the people like to make merit in the temple during special day of religion. The atmosphere in the temple leads the people like to travel and merit at the temple near their home.Keywords: Dusit province, identity, lifestyle, religious economic behavior
Procedia PDF Downloads 3282296 Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia
Authors: Levan Sabauri
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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.Keywords: audit, auditor, auditors’ ethic code, auditor’s risk, financial statement, objectivity
Procedia PDF Downloads 3582295 Linguistics and Grammar Conceptions - An Honor to Ferdinand de Saussure
Authors: Adriana Aparecida Rodrigues Leite
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Linguistics and grammar conceptions are necessary to comprehend the structure of a language. On one hand, grammar depicts structural rules and instructions. On the other hand, linguistcs is a science which intends to understand the changes that occur in a language. Ferdinand de Saussure throughout his book called: Cours de linguistique générale (Course of general Linguistics) developed theories that portray explanations which defines linguistics as a real object of study of a language. It differs from grammar which is seen by Saussure as an element without scientific pattern. By that means, this research plans to decipher whether Ferdinand de Saussure would be against these conceptions and rules proposed by grammar. Besides that, this paper was based on the exploratory approach to pose concrete principles and facts to provide a response for the problem. This research is divided in the following sections: Introduction, Ferdinand de Saussure, Linguistics Conceptions, Linguistics for Saussure, Grammar Conceptions, and Grammar for Saussure. The result obtained from the analysis of the problem is highlighted in the section: Final Considerations.Keywords: linguistics, grammar, ferdinand de saussure, language
Procedia PDF Downloads 282294 Education as a Factor Which Reduces Poverty
Authors: E. V. Fakhrutdinova, Y. S. Kolesnikova, E. A. Karasik, V. M. Zagidullina
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Poverty as the social and economic phenomenon exists in any society and represents a many-sided problem. In this sense it is universal and for many centuries serves as a research objects for scientists. Special attention to a problem of poverty in Russia is caused, first of all, by the critical growth of inequality and by scales of expansion of poverty, considerable decrease in the level and quality of life of the population, decrease in availability of education during the period of reforming. The expansion of poverty on the working members of society, youth, which has to provide reproduction of the population is alarming. As poverty is the reason of weakening of national security of the country, degradation of the population, decline in the quality of the human capital, complication of a demographic situation, strengthening of social contradictions in society, so far as the reduction of poverty, so, the increase in production. Poverty: the characteristic of an economic situation of the individual or social group at which they can't satisfy certain minimum requirements necessary for life, preservations of working capacity and reproduction. Poverty became one of the critical factors expelling people from the system of the institutional interactions reducing social space in which their relations were building breaking their social identity. Complication of the problem of poverty in modern society happened due to penetration of the related relations into many spheres of life. It is known that negative consequences of poverty display not only at the personal level of the poor person, but also at the level of interpersonal social interactions, decline in the quality and level of development of the human capital, and also at social and economic system in general. We conducted a research on the influence of education on the change of poverty level of the population. We consider education as a resource for an increase of the income and social mobility. Dependence of the income of the population on the level of education, availability of education (level of education and quality of education) on the level of income of families is found. Differentiation of quality and number of educational services for children depending on the level of the income of families is revealed. Influence of a factor of poverty on the availability of education is also studied. We consider expenses on education as the limiter of access to education. We consider education as a factor of fixation and aggravation of a property inequality. In the solution of problems of poverty the defining condition is the state regulation of social and economic development by means of creation of the effective institutional environment. The state has to develop measures for an increase of availability of various services to all categories of citizens, in particular services of health care and education, especially for poor citizens enters. The special attention regarding an increase of availability of education services has to be paid to creation of system of social elevators.Keywords: poverty, education, human capital, quality of life
Procedia PDF Downloads 3232293 The Using of Smart Power Concepts in Military Targeting Process
Authors: Serdal AKYUZ
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The smart power is the use of soft and hard power together in consideration of existing circumstances. Soft power can be defined as the capability of changing perception of any target mass by employing policies based on legality. The hard power, generally, uses military and economic instruments which are the concrete indicator of general power comprehension. More than providing a balance between soft and hard power, smart power creates a proactive combination by assessing existing resources. Military targeting process (MTP), as stated in smart power methodology, benefits from a wide scope of lethal and non-lethal weapons to reach intended end state. The Smart powers components can be used in military targeting process similar to using of lethal or non-lethal weapons. This paper investigates the current use of Smart power concept, MTP and presents a new approach to MTP from smart power concept point of view.Keywords: future security environment, hard power, military targeting process, soft power, smart power
Procedia PDF Downloads 4762292 A Social-Environmental Way for Production of Building Materials with Solid Residues
Authors: Flavio Araujo, Julio Lima, Paulo Scalize, Antonio Albuquerque
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Water treatment residues (WTR) are produced during water treatment and have recently been seen as a reusable material. The aim of this research was to perform characterizations of the residue generated in the Meia-Ponte Water Treatment Plant, in Goiania, Brazil, seeking to obtain normative parameters and consider sustainable alternatives for reincorporation of the residues in the productive chain for manufacturing various materials construction. In order to reduce the environmental liabilities generated by sanitation companies and discontinue unsustainable forms of disposal. The analyzes performed: Granulometry, Scanning Electron Microscopy, and X-Ray Diffraction demonstrated the potential application of residues to replace the soil and sand, because it has characteristics compatible with small aggregate and can be used as feed stock for the manufacture of materials as ceramic and soil-cement bricks, mortars, interlocking floors and concrete artifacts.Keywords: residue, sustainable, water treatment plants, WTR
Procedia PDF Downloads 5482291 Corresponding Effect of Mycorhizal fungi and Pistachio on Absorption of Nutrition and Resistance on Salinity in Pistacia vera, L.
Authors: Hamid Mohammadi, S. H. Eftekhar Afzali
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The irregular usage of chemical fertilizer cause different types of water and soil pollution and problems in health of human in past decades and organic fertilizer has been considered more and more. Mycorrhizal fungi have symbiosis with plant families and significantly effect on plant growth. Proper management of these symbiosis causes to reduce the usage of chemical fertilizers and absorb nutrition especially phosphor. Pistacia vera is endemic in Iran and is one of the most important products for this country. Considering special circumstances of pistachio orchards according to increasing salinity of water and soil and mismanagement of fertilizer reveals the necessity of the usage of Mycorrhizal fungi in these orchards.Keywords: pistachio, mycorhiza, nutrition, salinity
Procedia PDF Downloads 5012290 Predatory Pricing at Services Markets: Incentives, Mechanisms, Standards of Proving, and Remedies
Authors: Mykola G. Boichuk
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The paper concerns predatory pricing incentives and mechanisms in the markets of services, as well as its anti-competitive effects. As cost estimation at services markets is more complex in comparison to markets of goods, predatory pricing is more difficult to detect in the provision of services. For instance, this is often the case for professional services, which is analyzed in the paper. The special attention is given to employment markets as de-facto main supply markets for professional services markets. Also, the paper concerns such instances as travel agents' services, where predatory pricing may have implications not only on competition but on a wider range of public interest as well. Thus, the paper develops on effective ways to apply competition law rules on predatory pricing to the provision of services.Keywords: employment markets, predatory pricing, services markets, unfair competition
Procedia PDF Downloads 3262289 The Importance of Customer Engagement and Service Innovation in Value Co-Creation
Authors: Soheila Raeisi, Meng Lingjie
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The interaction of customers with businesses is a process that is critical to the running of those businesses. Different levels of customer engagement and service innovation exist when pursuing value co-creation endeavors. The important thing in this whole process is for business managers know the benefits that can be realized when these activities are pursued effectively. The purpose of this paper is to first identify the importance of value co-creation when pursued via customer engagement and service innovation. Secondly, it will also identify the conditions under which value co-destruction can occur on the same. The background of the topic will be reviewed followed by the literature review with a special focus on the definition of these terms and the research design to be used. The research found that it is beneficial to have a strong relationship between stakeholders and the business in order to have strong customer engagement and service innovation.Keywords: customer engagement, service innovation, value co-creation, value co-destruction
Procedia PDF Downloads 3572288 Design and Development of an Algorithm to Predict Fluctuations of Currency Rates
Authors: Nuwan Kuruwitaarachchi, M. K. M. Peiris, C. N. Madawala, K. M. A. R. Perera, V. U. N Perera
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Dealing with businesses with the foreign market always took a special place in a country’s economy. Political and social factors came into play making currency rate changes fluctuate rapidly. Currency rate prediction has become an important factor for larger international businesses since large amounts of money exchanged between countries. This research focuses on comparing the accuracy of mainly three models; Autoregressive Integrated Moving Average (ARIMA), Artificial Neural Networks(ANN) and Support Vector Machines(SVM). series of data import, export, USD currency exchange rate respect to LKR has been selected for training using above mentioned algorithms. After training the data set and comparing each algorithm, it was able to see that prediction in SVM performed better than other models. It was improved more by combining SVM and SVR models together.Keywords: ARIMA, ANN, FFNN, RMSE, SVM, SVR
Procedia PDF Downloads 212