Search results for: profit and loss sharing small scale businesses

Authors: Diptimayee Nayak, V. Upadhyay

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This paper posits the attempt of conservation and the idea of protected areas from the Marxian primitive accumulation to the politics of sustainability. Using field survey data and secondary literature, this paper analyses an Indian wildlife sanctuary, the Bhitarkanika, Odisha and finds how the hegemony of power among different management regimes attempted for conservation and the present protected area management regime attempted to imbibe the policy of ecotourism for achieving sustainability. The paper contends that the current policy of ecotourism in protected areas acts as a veil for the local deprived people, to avoid many legal conflicts like property rights, livelihood, and man-wildlife issues. Moreover, opening the scope to accumulate on the part of tour operators, the policy of ecotourism establishes a nexus between the profit holders/tour operators (the capitalists) and the power hegemony on the part of management authorities. The sustainability attempt of ecotourism may lead to private benefits maximising the profit accumulation and can expand and continue, showing the bulk of employment generation of local people at petty odd jobs, grabbing a lion share! Positing ecotourism as a capitalist project as against the general assumption of one of the drivers of sustainable development, the paper shows that ecotourism in practice may end up ruining the very social-environmental set up, leading to unsustainability related to waste management, equality, culture, relationship and above all polarised private accumulators in absence of sound mechanism. The paper ends with the caveat that while shopping for neoliberal conservation, the conservators found ecotourism as a product without finalising the hallmark of mechanism/ institutions with appropriate modus operandii to check/guard the quality assurance/standard of ecotourism for sustainability. The paper proposes sound structural and institutional mechanism of ecotourism to be developed to harness sustainability in the local economy as well as in conservation.

Keywords: conservation, ecotourism, Marxian capitalism, protected areas, sustainability

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Authors: Faiza Babur Khan, Sohail Asghar

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With an emergence of distributed environment, cloud computing is proving to be the most stimulating computing paradigm shift in computer technology, resulting in spectacular expansion in IT industry. Many companies have augmented their technical infrastructure by adopting cloud resource sharing architecture. Cloud computing has opened doors to unlimited opportunities from application to platform availability, expandable storage and provision of computing environment. However, from a security viewpoint, an added risk level is introduced from clouds, weakening the protection mechanisms, and hardening the availability of privacy, data security and on demand service. Issues of trust, confidentiality, and integrity are elevated due to multitenant resource sharing architecture of cloud. Trust or reliability of cloud refers to its capability of providing the needed services precisely and unfailingly. Confidentiality is the ability of the architecture to ensure authorization of the relevant party to access its private data. It also guarantees integrity to protect the data from being fabricated by an unauthorized user. So in order to assure provision of secured cloud, a roadmap or model is obligatory to analyze a security problem, design mitigation strategies, and evaluate solutions. The aim of the paper is twofold; first to enlighten the factors which make cloud security critical along with alleviation strategies and secondly to propose an intrusion detection model that identifies the attackers in a preventive way using machine learning Random Forest classifier with an accuracy of 99.8%. This model uses less number of features. A comparison with other classifiers is also presented.

Keywords: cloud security, threats, machine learning, random forest, classification

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Authors: Farouk A.N. Bouhadiba

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Based on Fishman’s Theoretical Paradigm (1991), we shall first discuss his three value positions for the case of the so called minority native languages in Algeria and how they may be included into a global language teaching program in Algeria. We shall then move on to his scale on language loss, language maintenance and language renewal with illustrating examples taken from the Algerian context. The second part of our talk relates to pedagogical issues on how to proceed for a smooth transition from mother tongue to school tongue, what methods or approaches suit best the teaching of mother tongue and school tongue (Immersion Programs, The Natural Approach, Applied Literacy Programs, The Berlitz Method, etc.). We shall end up our talk on how one may reshuffle the current issues on the “Arabic-only” movement and the abrupt transition from mother tongue to school tongue in use today by opting for teaching programs that involve pre-school language acquisition and in-school language acquisition grammars, and thus pave the way to effective language teaching programs and living curricula and pedagogies such as language nests, intergenerational continuity, communication and identity teaching programs, which result in better language teaching models that make language policies become a reality.

Keywords: native languages, language maintenance, mother tongue, school tongue, education, Algeria

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Authors: Agah Tuğrul Korucu, Handan Atun

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Diversity and usefulness of information that used in education are have increased due to development of technology. Web technologies have made enormous contributions to the distance learning system especially. Mobile systems, one of the most widely used technology in distance education, made much easier to access web technologies. Not bounding by space and time, individuals have had the opportunity to access the information on web. In addition to this, the storage of educational information and resources and accessing these information and resources is crucial for both students and teachers. Because of this importance, development and dissemination of web technologies supply ease of access to information and resources are provided by web technologies. Dynamic web technologies introduced as new technologies that enable sharing and reuse of information, resource or applications via the Internet and bring websites into expandable platforms are commonly known as Web 2.0 technologies. Cloud systems are one of the dynamic web technologies that defined as a model provides approaching the demanded information independent from time and space in appropriate circumstances and developed by NIST. One of the most important advantages of cloud systems is meeting the requirements of users directly on the web regardless of hardware, software, and dealing with install. Hence, this study aims at using cloud services in education and investigating the services provided by the cloud computing. Survey method has been used as research method. In the findings of this research the fact that cloud systems are used such studies as resource sharing, collaborative work, assignment submission and feedback, developing project in the field of education, and also, it is revealed that cloud systems have plenty of significant advantages in terms of facilitating teaching activities and the interaction between teacher, student and environment.

Keywords: cloud systems, cloud systems in education, online learning environment, integration of information technologies, e-learning, distance learning

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Authors: Tri Harianto, Lawalenna Samang, St. Hijraini Nur, Arwin

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Recently, a port development is constructed in Makassar city, South Sulawesi Province, Indonesia. Makassar city is located in lowland area that dominated by soft marine clay deposit. A two kilometers causeway construction was built which is situated on the soft clay layer. In order to investigate the behavior of causeway embankment, a full-scale test was conducted of high embankment built on a soft clay deposit. The embankment with 3,5 m high was supported by two types of reinforcement such as raft and raft-aggregate column foundation. Since the ground was undergoing consolidation due to the preload, the raft and raft-aggregate column foundations were monitored in order to analyze the vertical ground movement by inducing the settlement of the foundation. In this study, two types of foundation (raft and raft-aggregate column) were tested to observe the effectiveness of raft-aggregate column compare to raft foundation in reducing the settlement. The settlement monitored during the construction stage by using the settlement plates, which is located in the center and toe of the embankment. Measurements were taken every day for each embankment construction stage (4 months). In addition, an analytical calculation was conducted in this study to compare the full-scale test result. The result shows that the raft-aggregate column foundation significantly reduces the settlement by 30% compared to the raft foundation. A raft-aggregate column foundation also reduced the time period of each loading stage. The Good agreement of analytical calculation compared to the full-scale test result also found in this study.

Keywords: full-scale, preloading, raft-aggregate column, soft clay

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Authors: C. Caudwell, R. Syed, C. Lacey

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While the development and advancement of information communication technologies (ICTs) offers powerful opportunities for meaningful connections and relationships, shame is a significant barrier to social and cultural acceptance. In particular, artificial intelligence and socially oriented robots are increasingly becoming partners in romantic relationships with people, offering bonding, support, comfort, growth, and reciprocity. However, these relationships suffer hierarchical, anthropocentric shame that is a significant barrier to their success and longevity. This paper will present case studies of human and artificially intelligent agent relationships, in the context of internal and external shame, as cultivated, propagated, and communicated through ICT. Using an interdisciplinary methodology we aim to present a framework for technological shame, building on the experimental and emergent psychoanalytical theories of emotions. Our study finds principally that socialization is a powerful factor in the vectors of shame as experienced by humans. On a wider scale, we contribute understanding of social emotion and the phenomenon of shame proliferated through ICTs, which is at present under-explored, but vital, as society and culture is increasingly mediated through this medium.

Keywords: shame, artificial intelligence, romance, society

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Authors: April Hueimin Lu, Liangj-Ju Yao, Jun-Tin Lin, Susan Siru Liu

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This paper discusses the application of aerial survey technology and 3D laser scanning technology in the surveying and mapping work of the settlements and slate houses of the old Taiwanese aborigines. The relics of old Taiwanese aborigines with thousands of history are widely distributed in the deep mountains of Taiwan, with a vast area and inconvenient transportation. When constructing the basic data of cultural assets, it is necessary to apply new technology to carry out efficient and accurate settlement mapping work. In this paper, taking the old Paiwan as an example, the aerial survey of the settlement of about 5 hectares and the 3D laser scanning of a slate house were carried out. The obtained orthophoto image was used as an important basis for drawing the settlement map. This 3D landscape data of topography and buildings derived from the aerial survey is important for subsequent preservation planning as well as building 3D scan provides a more detailed record of architectural forms and materials. The 3D settlement data from the aerial survey can be further applied to the 3D virtual model and animation of the settlement for virtual presentation. The information from the 3D scanning of the slate house can also be used for further digital archives and data queries through network resources. The results of this study show that, in large-scale settlement surveys, aerial surveying technology is used to construct the topography of settlements with buildings and spatial information of landscape, as well as the application of 3D scanning for small-scale records of individual buildings. This application of 3D technology, greatly increasing the efficiency and accuracy of survey and mapping work of aboriginal settlements, is much helpful for further preservation planning and rejuvenation of aboriginal cultural heritage.

Keywords: aerial survey, 3D scanning, aboriginal settlement, settlement architecture cluster, ecological landscape area, old Paiwan settlements, slat house, photogrammetry, SfM, MVS), Point cloud, SIFT, DSM, 3D model

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Authors: İsmail Seçer

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Although depression and anxiety disorders are considered to be adult disorders, the evidence obtained from several studies conducted recently shows that the roots of depression and anxiety disorders go back to childhood years. Thus, it is thought that analyzing depressive symptoms and anxiety disorders observed in the childhood is an important necessity. In the direction of the problem status of the study, the purpose of this study is to adapt anxiety and depression questionnaire for children into Turkish culture and analyze the psychometric characteristics of it on clinical and nonclinical samples separately. The study is a descriptive survey research. The study was conducted on two different sample groups, clinical and nonclinical. The clinical sample is formed of 205 individuals and the nonclinical sample is formed of 630 individuals. Through the study, anxiety and depression questionnaire for children, anxiety sensitivity index and obsessive compulsive disorder questionnaire for children were used. Experts’ opinions were asked to provide language validity of the scale. Confirmatory factor analysis and criterion-related validity to analyze construct validity and internal consistency and split-half reliability analyses were done for reliability. In the direction of experts’ opinions, construct validity of the scale was analyzed with simple confirmatory factor analysis and it was determined that the model fit of the two-factor structure of the scale gives good fit on both the clinical and nonclinical samples after determining that the language validity of the scale is provided. In criterion-related validity, it was determined that there are positive and significant relations between anxiety and depression questionnaire for children and anxiety sensitivity and obsessive compulsive disorder. The results of internal consistency and half-split reliability analyses also show that the scale has adequate reliability value. It can be said that depression and anxiety questionnaire for children which was adapted to determine depressive symptoms and anxiety disorders observed in childhood has adequate reliability and validity values and it can be used in future studies. It can be recommended that the psychometric characteristics of the scale can be analyzed and reported on new samples in the future studies.

Keywords: scale adapting, construct validity, confirmatory factor analysis, childhood depression

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Authors: Bagus Indrawan Hardi

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Cellular Automata are widely used in land use modeling, it has been proven powerful to simulate land use change for small scale in many large cities in the world. In this paper, we try to implement CA for land use modeling in unique city in Indonesia, Karawang. Instead the complex numerical implementation, CA are simple, and it is accurate and also highly dependable on the on the rules (rule based). The most important to do in CA is how we form and calculate the neighborhood effect. The neighborhood effect represents the environment and relationship situation between the occupied cell and others. We adopted 196 cells of circular neighborhood with 8 cells of radius. For the results, CA works well in this study, we exhibit several analyzed and proceed of zoomed part in Karawang region. The rule set can handle the complexity in land use modeling. However, we cannot strictly believe of the result, many non-technical parameters, such as politics, natural disaster activities, etc. may change the results dramatically.

Keywords: cellular automata (CA), land use change, spatial dynamics, urban sprawl

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Authors: Hari K. Adhikari, Keshab Sharma, K. C. Apil

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The Gorkha Nepal earthquake of moment magnitude (Mw) 7.8 hit the central region of Nepal on April 25, 2015; with the epicenter about 77 km northwest of Kathmandu Valley. This paper aims to explore challenges of reconstruction in the rural earthquake-stricken areas of Nepal. The Gorkha earthquake on April 25, 2015, has significantly affected the livelihood of people and overall economy in Nepal, causing severe damage and destruction in central Nepal including nation’s capital. A larger part of the earthquake affected area is difficult to access with rugged terrain and scattered settlements, which posed unique challenges and efforts on a massive scale reconstruction and rehabilitation. 800 thousand buildings were affected leaving 8 million people homeless. Challenge of reconstruction of optimum 800 thousand houses is arduous for Nepal in the background of its turmoil political scenario and weak governance. With significant actors involved in the reconstruction process, no appreciable relief has reached to the ground, which is reflected over the frustration of affected people. The 2015 Gorkha earthquake is one of most devastating disasters in the modern history of Nepal. Best of our knowledge, there is no comprehensive study on reconstruction after disasters in modern Nepal, which integrates the necessary information to deal with challenges and opportunities of reconstructions. The study was conducted using qualitative content analysis method. Thirty engineers and ten social mobilizes working for reconstruction and more than hundreds local social workers, local party leaders, and earthquake victims were selected arbitrarily. Information was collected through semi-structured interviews and open-ended questions, focus group discussions, and field notes, with no previous assumption. Author also reviewed literature and document reviews covering academic and practitioner studies on challenges of reconstruction after earthquake in developing countries such as 2001 Gujarat earthquake, 2005 Kashmir earthquake, 2003 Bam earthquake and 2010 Haiti earthquake; which have very similar building typologies, economic, political, geographical, and geological conditions with Nepal. Secondary data was collected from reports, action plans, and reflection papers of governmental entities, non-governmental organizations, private sector businesses, and the online news. This study concludes that inaccessibility, absence of local government, weak governance, weak infrastructures, lack of preparedness, knowledge gap and manpower shortage, etc. are the key challenges of the reconstruction after 2015 earthquake in Nepal. After scrutinizing different challenges and issues, study counsels that good governance, integrated information, addressing technical issues, public participation along with short term and long term strategies to tackle with technical issues are some crucial factors for timely and quality reconstruction in context of Nepal. Sample collected for this study is relatively small sample size and may not be fully representative of the stakeholders involved in reconstruction. However, the key findings of this study are ones that need to be recognized by academics, governments, and implementation agencies, and considered in the implementation of post-disaster reconstruction program in developing countries.

Keywords: Gorkha earthquake, reconstruction, challenges, policy

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Authors: Pushkar Lal Sharma, Sanjana Singh, Umesh Kumar Sahu

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This paper helps to understand the need of Customer Relationship Management in Libraries and why Librarians should implement the marketing concept of Customer Relationship Management in their libraries. As like any industry, libraries too face growing challenges to continuously meet customer expectations, and attract and retain users in light of overflowing competition. The ability to understand customers, build relationships and market diverse services is essential when considering ways to expand service offerings and improve Return on Investment. Since Library is service oriented Enterprise, hence the Customer/User/ Reader/Patron are the most important element of Library & Information System to whom and for whom library offers various services. How to provide better and most efficient services to its users is the main concern of every Library & Information centre in the present era. The basic difference between Business Enterprise and Library Information System is that ‘in Business System ‘the efficiency is measured in terms of ’profit’ or ‘monetary gains’; whereas in a Library & Information System, the efficiency is measured in terms of ‘services’ and therefore the goals that are set in Business Enterprise are’ profit oriented’ whereas goals set in the Library & Information Centre are ‘Service-oriented’. With the explosion of information and advancement of technology readers have so many choices to get information rather than visiting a library. Everything is available at the click of a mouse, library customers have become more knowledgeable and demanding in an era marked by abundance of information resources and services. With this explosion of information in every field of knowledge and choice in selection of service, satisfying user has become a challenge now a day for libraries. Accordingly, Libraries have to build good relationship with its users by adopting Customer relationship Management. CRM refers to the methods and tools which help an organization to manage its relationship with its customers in an organized way. The Customer Relationship Management (CRM) combines business strategy and technology to identify, acquire and retain good customer relationship. The goal of CRM is to optimize management of customer information needs & interests and increase customer satisfaction and loyalty. Implementing CRM in Libraries can improve customer data and process management, customer loyalty, retention and satisfaction.

Keywords: customer relationship management, CRM, CRM tools, customer satisfaction

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Authors: Zuhair Kadhim Jahanger, S. Joseph Antony

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The available studies in the literature which dealt with the scale effects of strip footings on different sand packing systematically still remain scarce. In this research, the variation of ultimate bearing capacity and deformation pattern of soil beneath strip footings of different widths under plane-strain condition on the surface of loose, medium-dense and dense sand have been systematically studied using experimental and noninvasive methods for measuring microscopic deformations. The presented analyses are based on model scale compression test analysed using Particle Image Velocimetry (PIV) technique. Upper bound analysis of the current study shows that the maximum vertical displacement of the sand under the ultimate load increases for an increase in the width of footing, but at a decreasing rate with relative density of sand, whereas the relative vertical displacement in the sand decreases for an increase in the width of the footing. A well agreement is observed between experimental results for different footing widths and relative densities. The experimental analyses have shown that there exists pronounced scale effect for strip surface footing. The bearing capacity factors Nγ rapidly decrease up to footing widths B=0.25 m, 0.35 m, and 0.65 m for loose, medium-dense and dense sand respectively, after that there is no significant decrease in Nγ. The deformation modes of the soil as well as the ultimate bearing capacity values have been affected by the footing widths. The obtained results could be used to improve settlement calculation of the foundation interacting with granular soil.

Keywords: DPIV, granular mechanics, scale effect, upper bound analysis

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Authors: Hilde Heim

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The textile industry is known for its swift adoption of innovations in fashion technology (Fash-Tech). The industry is also known for its harmful effects on the environment. Opportunely, Fash-Tech is expected to facilitate the turn towards more sustainable practice. However, although several technologies have the potential for advancing sustainable practice, many industry players, whether large or small, are confused and misinformed about Fash-Tech adoption, application, and impact. Through a visual poster presentation, this project aims to map global fashion innovations along the supply chain from fibre production to waste management, thus providing a clearer picture of numbers, scale, and adoption. While the project aims to identify Fash-Tech effectiveness in reaching sustainability goals, it also identifies areas of congestion as well as insufficiency in the accessibility of Fash-Tech. This project intends to help inform future decisions in business, investment, and policy for the advancement of sustainable practice.

Keywords: fashion technology, sustainability, supply chain, enterprise management

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Authors: Sanoj Sahu, Ramakar Jha

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Odisha (India) is in need of reliable, cost-effective power generation. A prolonged electricity crisis and increasing power demand have left over thousands of citizens without access to electricity, and much of the population suffers from sporadic outages. The purpose of this project is to build a methodology to evaluate small hydropower potential, which can be used to alleviate the Odisha’s energy problem among rural communities. This project has three major tasks: the design of a simple SHEP for a single location along a river in the Odisha; the development of water flow prediction equations through a linear regression analysis; and the design of an ArcGIS toolset to estimate the flow duration curves (FDCs) at locations where data do not exist. An explanation of the inputs to the tool, as well has how it produces a suitable output for SHEP evaluation will be presented. The paper also gives an explanation of hydroelectric power generation in the Odisha, SHEPs, and the technical and practical aspects of hydroelectric power. Till now, based on topographical and rainfall analysis we have located hundreds of sites. Further work on more number of site location and accuracy of location is to be done.

Keywords: small hydropower, ArcGIS, rainfall analysis, Odisha’s energy problem

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Authors: Sarra Haouala, Issam Doghri

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In this work, a multiscale computational strategy is proposed for the analysis of structures, which are described at a refined level both in space and in time. The proposal is applied to two-phase viscoelastic-viscoplastic (VE-VP) reinforced thermoplastics subjected to large numbers of cycles. The main aim is to predict the effective long time response while reducing the computational cost considerably. The proposed computational framework is a combination of the mean-field space homogenization based on the generalized incrementally affine formulation for VE-VP composites, and the asymptotic time homogenization approach for coupled isotropic VE-VP homogeneous solids under large numbers of cycles. The time homogenization method is based on the definition of micro and macro-chronological time scales, and on asymptotic expansions of the unknown variables. First, the original anisotropic VE-VP initial-boundary value problem of the composite material is decomposed into coupled micro-chronological (fast time scale) and macro-chronological (slow time-scale) problems. The former is purely VE, and solved once for each macro time step, whereas the latter problem is nonlinear and solved iteratively using fully implicit time integration. Second, mean-field space homogenization is used for both micro and macro-chronological problems to determine the micro and macro-chronological effective behavior of the composite material. The response of the matrix material is VE-VP with J2 flow theory assuming small strains. The formulation exploits the return-mapping algorithm for the J2 model, with its two steps: viscoelastic predictor and plastic corrections. The proposal is implemented for an extended Mori-Tanaka scheme, and verified against finite element simulations of representative volume elements, for a number of polymer composite materials subjected to large numbers of cycles.

Keywords: asymptotic expansions, cyclic loadings, inclusion-reinforced thermoplastics, mean-field homogenization, time homogenization

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Authors: Mohammad Alawairdhi

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Customer Relationship Management (CRM) started gaining attention as late as the 1990s, and since then efforts are ongoing to define the domain’s precise specifications. There is yet no single agreed upon definition. However, a predominant majority perceives CRM as a mechanism for enhancing interaction with customers, thereby strengthening the relationship between a business and its clients. From the perspective of Information Technology (IT) companies, CRM systems can be viewed as facilitating software products or services to automate the marketing, selling and servicing functions of an organization. In this paper, we have proposed a Bluetooth enabled CRM system for small- and medium-scale organizations. In the proposed system, Bluetooth technology works as an automatic identification token in addition to its common use as a communication channel. The system comprises a server side accompanied by a user-interface support for both client and server sides. The system has been tested in two environments and users have expressed ease of use, convenience and understandability as major advantages of the proposed solution.

Keywords: customer relationship management, CRM, bluetooth, automatic identification token

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Authors: Kalakotla Shanker, G. Krishna Mohan

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Nowadays, nanoparticles are being used in pharmacological studies for their exclusive properties such as small size, more surface area, biocompatibility and enhanced solubility. In view of this, the present study aimed to evaluate the antihyperglycemic potential of biologically synthesized silver nanoparticles (BSSNPs) and Gymnema sylvestre (GS) extract. The SEM and SEM analysis divulges that the BSSNPs were spherical in shape. EDAX spectrum exhibits peaks for the presence of silver, carbon, and oxygen atoms in the range of 1.0-3.1 keV. FT-IR reveals the binding properties of active bio-constituents responsible for capping and stabilizing BSSNPs. The results showed increased blood glucose, huge loss in body weight and downturn in plasma insulin. The GS extract (200 mg/kg, 400 mg/kg), BSSNPs (100 mg/kg, 200 mg/kg) and metformin 50 mg/kg were administered to the diabetic rats. BSSNPs at a dose level of 200 mg/kg (b.wt.p.o.) showed significant inhibition of (p<0.001) blood glucose levels as compared with GS extract treated group. The results obtained from study indicate that the BSSNP shows potent anti-diabetic activity.

Keywords: biological silver nanoparticles, G. sylvetre, gymnemic acid, streptozotocin, Wistar rats, antihyperglycemic activity, anti-hyperlipidemic activity

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Authors: Wale Agbaje

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The aim of this research study is to assess the impact of financial statement fraud on profitability of some selected Nigerian manufacturing firms covering (2002-2016). The specific objectives focused on to ascertain the effect of incorrect asset valuation on return on assets (ROA) and to ascertain the relationship between improper expense recognition and return on assets (ROA). To achieve these objectives, descriptive research design was used for the study while secondary data were collected from the financial reports of the selected firms and website of security and exchange commission. The analysis of covariance (ANCOVA) was used and STATA II econometric method was used in the analysis of the data. Altman model and operating expenses ratio was adopted in the analysis of the financial reports to create a dummy variable for the selected firms from 2002-2016 and validation of the parameters were ascertained using various statistical techniques such as t-test, co-efficient of determination (R2), F-statistics and Wald chi-square. Two hypotheses were formulated and tested using the t-statistics at 5% level of significance. The findings of the analysis revealed that there is a significant relationship between financial statement fraud and profitability in Nigerian manufacturing industry. It was revealed that incorrect assets valuation has a significant positive relationship and so also is the improper expense recognition on return on assets (ROA) which serves as a proxy for profitability. The implication of this is that distortion of asset valuation and expense recognition leads to decreasing profit in the long run in the manufacturing industry. The study therefore recommended that pragmatic policy options need to be taken in the manufacturing industry to effectively manage incorrect asset valuation and improper expense recognition in order to enhance manufacturing industry performance in the country and also stemming of financial statement fraud should be adequately inculcated into the internal control system of manufacturing firms for the effective running of the manufacturing industry in Nigeria.

Keywords: Althman's Model, improper expense recognition, incorrect asset valuation, return on assets

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Authors: B. Laurita

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The importance of Water Harvesting (WH) as an effective mean to deal with water scarcity is universally recognized. The collection and storage of rainwater, floodwater or quick runoff and their conversion to productive uses can ensure water availability for domestic and agricultural use, enabling a lower exploitation of the aquifer, preventing erosion events and providing significant ecosystem services. At the same time, it has been proven that it can reduce the insurgence of water conflicts if supported by a cooperative process of planning and management. On the other hand, the construction of water harvesting structures changes the hydrological regime, affecting upstream-downstream dynamics and changing water allocation, often causing contentions. Furthermore, dynamics existing between water harvesting and water conflict are not properly investigated yet. Thus, objective of this study is to analyze the relations between water harvesting and the insurgence of water conflicts, providing a solid theoretical basis and foundations for future studies. Two search engines were selected in order to perform the study: Google Scholar and Scopus. Separate researches were conducted on the mutual influences between water conflicts and the four main water harvesting techniques: rooftop harvesting, surface harvesting, underground harvesting, runoff harvesting. Some of the aforementioned water harvesting techniques have been developed and implemented on scales ranging from the small, household-sided ones, to gargantuan dam systems. Instead of focusing on the collisions related to large-scale systems, this review is aimed to look for and collect examples of the effects that the implementation of small water harvesting systems has had on the access to the water resource and on water governance. The present research allowed to highlight that in the studies that have been conducted up to now, water harvesting, and in particular those structures that allow the collection and storage of water for domestic use, is usually recognized as a positive, palliative element during contentions. On the other hand, water harvesting can worsen and, in some cases, even generate conflicts for water management. This shows the necessity of studies that consider both benefits and negative influences of water harvesting, analyzing its role respectively as triggering or as mitigating factor of conflicting situations.

Keywords: arid areas, governance, water conflicts, water harvesting

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Authors: Azhar Abdul Rahman

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This paper examines the readability of the chairman’s narratives, as determined by the Flesch score, of a Malaysian public listed company’s corporate reports from 1962 to 2009. It partially supports earlier studies which demonstrated that corporate reports were difficult to read, and had shown very negligible decrease in difficulty over time. Net profit to sales and readability was significantly positively correlated but number of financial statements was significantly negatively correlated with readability.

Keywords: chairman’s narratives, corporate communications, readability, longitudinal

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Authors: Z. Ansari, M. R. M. Rejab, D. Bachtiar, J. P. Siregar

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This study focus on the compression and tensile properties of new and recycle square honeycombs structure from sugar palm fibre (SPF) and polylactic acid (PLA) composite. The end data will determine the failure strength and energy absorption for both new and recycle composite. The control SPF specimens were fabricated from short fibre co-mingled with PLA by using a bra-blender set at 180°C and 50 rpm consecutively. The mixture of 30% fibre and 70% PLA were later on the hot press at 180°C into sheets with thickness 3mm consecutively before being assembled into a sandwich honeycomb structure. An INSTRON tensile machine and Abaqus 6.13 software were used for mechanical test and finite element simulation. The percentage of error from the simulation and experiment data was 9.20% and 9.17% for both new and recycled product. The small error of percentages was acceptable due to the nature of the simulation model to be assumed as a perfect model with no imperfect geometries. The energy absorption value from new to recycled product decrease from 312.86kJ to 282.10kJ. With this small decrements, it is still possible to implement a recycle SPF/PLA composite into everyday usages such as a car's interior or a small size furniture.

Keywords: failure modes, numerical modelling, polylactic acid, sugar palm fibres

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Authors: Kei Kamada, Rikito Murakami, Masahiko Ito, Mototaka Arakawa, Yasuhiro Shoji, Toshiyuki Ueno, Masao Yoshino, Akihiro Yamaji, Shunsuke Kurosawa, Yuui Yokota, Yuji Ohashi, Akira Yoshikawa

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Techniques of energy harvesting y have been widely developed in recent years, due to high demand on the power supply for ‘Internet of things’ devices such as wireless sensor nodes. In these applications, conversion technique of mechanical vibration energy into electrical energy using magnetostrictive materials n have been brought to attention. Among the magnetostrictive materials, Fe-Ga and Fe-Al alloys are attractive materials due to the figure of merits such price, mechanical strength, high magnetostrictive constant. Up to now, bulk crystals of these alloys are produced by the Bridgman–Stockbarger method or the Czochralski method. Using these method big bulk crystal up to 2~3 inch diameter can be grown. However, non-uniformity of chemical composition along to the crystal growth direction cannot be avoid, which results in non-uniformity of magnetostriction constant and reduction of the production yield. The micro-pulling down (μ-PD) method has been developed as a shaped crystal growth technique. Our group have reported shaped crystal growth of oxide, fluoride single crystals with different shape such rod, plate tube, thin fiber, etc. Advantages of this method is low segregation due to high growth rate and small diffusion of melt at the solid-liquid interface, and small kerf loss due to near net shape crystal. In this presentation, we report the shaped long plate crystal growth of Fe-Ga and Fe-Al alloys using the μ-PD method. Alloy crystals were grown by the μ-PD method using calcium oxide crucible and induction heating system under the nitrogen atmosphere. The bottom hole of crucibles was 5 x 1mm² size. A <100> oriented iron-based alloy was used as a seed crystal. 5 x 1 x 320 mm³ alloy crystal plates were successfully grown. The results of crystal growth, chemical composition analysis, magnetostrictive properties and a prototype vibration energy harvester are reported. Furthermore, continuous crystal growth using powder supply system will be reported to minimize the chemical composition non-uniformity along the growth direction.

Keywords: crystal growth, micro-pulling-down method, Fe-Ga, Fe-Al

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Authors: Shinta Holdsworth, Jan Axmacher, Darren J. Mann

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Beetles represent the most diverse insect taxon, and they contribute significantly to a wide range of vital ecological functions. Examples include decomposition by bark beetles, nitrogen recycling and dung processing by dung beetles or pest control by predatory ground beetles. Nonetheless, research into the distribution patterns, species richness and functional diversity of beetles particularly from tropical regions remains extremely limited. In our research, we aim to investigate the distribution and diversity patterns of beetles and the roles they play in small tropical island ecosystems in the Kepulauan Seribu Marine National Park and on Java. Our research furthermore provides insights into the effects anthropogenic activities have on the assemblage composition and diversity of beetles on the small islands. We recorded a substantial number of highly abundant small island species, including a substantial number of unique small island species across the study area, highlighting these islands’ potential importance for the regional conservation of genetic resources. The highly varied patterns observed in relation to the use of different trapping types - pitfall traps and flight interception traps (FITs) - underscores the need for complementary trapping strategies that combine multiple methods for beetle community surveys in tropical islands. The significant impacts of human activities have on the small island beetle faunas were also highlighted in our research. More island beetle species encountered in settlement than forest areas shows clear trend of positive links between anthropogenic activities and the overall beetle species richness. However, undisturbed forests harboured a high number of unique species, also in comparison to disturbed forests. Finally, our study suggests that, with regards to different feeding guilds, the diversity of herbivorous beetles on islands is strongly affected by the different levels of forest cover encountered.

Keywords: beetle diversity, forest disturbance, island biogeography, island settlement

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Authors: Eliane Abdo

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Small and medium sized firms “SMEs” play essential role in the countries’ economic development mainly in terms of production, employment and equitable distribution of income. For innovative SMEs, the investment in the human capital and in research and development are crucial to survive in a competitive environment. In this paper we perform a literature review to underline the financing difficulties and constraints which innovative SMEs face while investing in intangible assets: not only when defining amount of the investments but also while choosing its financing methods. Literature review revealed that in order to finance their intangible assets, SMEs rely in first on their internal financing: the availability of internal cash flows can then determine their investment’s decision. Moreover SMEs face difficulties to finance their intangibles by financial debts due to the uncertainty of future cash flow and the absence of physical guarantees; they will therefore go for the issuance of new shares as a second choice, since innovative companies have high opportunity of growth that attract new shareholders.

Keywords: small and medium sized firms, capital structure, intangible investment, financial constraints

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Authors: Andrey A. Chernousov, Ben Y. B. Chan

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The thermal behavior of a large-scale, phase change material (PCM) enhanced building envelope system was studied in regard to the need for pre-fabricated construction in subtropical regions. The proposed large-scale envelope consists of a reinforced aluminum skin, insulation core, phase change material and reinforced gypsum board. The PCM impact on an energy efficiency of an enveloped room was resolved by validation of the Energy Plus numerical scheme and optimization of a smart material location in the core. The PCM location was optimized by a minimization method of a cooling energy demand. It has been shown that there is good agreement between the test and simulation results. The optimal location of the PCM layer in Hong Kong summer conditions has been then recomputed for core thicknesses of 40, 60 and 80 mm. A non-dimensional value of the optimal PCM location was obtained to be same for all the studied cases and the considered external and internal conditions.

Keywords: thermal performance, phase change material, energy efficiency, PCM optimization

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Authors: Djamel Remache, Marie Semaan, Cécile Baron, Martine Pithioux, Patrick Chabrand, Jean-Marie Rossi, Jean-Louis Milan

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Cortical bone is a complex multi-scale structure. Even though several works have contributed significantly to understanding its mechanical behavior, this behavior remains poorly understood. Nanoindentation testing is one of the primary testing techniques for the mechanical characterization of bone at small scales. The purpose of this study was to provide new nanoindentation data of cortical bovine bone in different directions and at different bone microstructures (osteonal, interstitial and laminar bone), and then to identify anisotropic properties of samples with FEM (finite element method) based inverse method. Experimentally and numerical results were compared. Experimental and numerical results were compared. The results compared were in good agreement.

Keywords: mechanical behavior of bone, nanoindentation, finite element analysis, inverse optimization approach

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Authors: Arsalan Makinian

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Our future cities will constantly evolve the necessary technologies for tomorrow’s needs. Technologies which enable a better kind of prosperity and security. This paper reports on the precedent of a smart city from its beginning to prevalence among urbanism academic literature and reports of tech companies. The article aims to direct urban foresight studies and to build a pathway for the future of smart city concept by gathering theoretical and empirical experiences related to smart cities with both top-down and bottom-up approaches. It hopes to deliver results of different studies, pilot projects, and development strategies of some of the smart cities in order to allow a shareable knowledge to take shape and develop in terms of qualitative aspects of a smart city. Now the definition of the smart city goes beyond removing physical boundaries, changing the concept of mobility and providing electronic service for citizens, it now constitutes fields such as energy efficiency, economic competitiveness, protecting the environment and finally, it takes advantage of technology and data science to improve the quality of life. In the smart city, the role of citizens is considered as both final purpose and contributor. Emerging issues which are almost implications of advanced technologies -as the most important trends of the future- and their reflection on the society need to be foresighted. Educating and fostering knowledge of smartness is one of the targets of the smart city concept. In this regard, some of these smart cites have established research and development units to share their projects and smart city initiatives. Due to this fact, gaining experience and sharing the results of this subject is necessary for technology management and moving toward a smart urban future.

Keywords: age of urban tech, bottom-up approach, role of citizens, smart city

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Authors: Ebrahim H. Kapeel, Ehab Safwat, Hossam Hendy, Ahmed M. Kamel, Yehia Z. Elhalwagy

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Motivated by the problem of the availability of high-fidelity flight simulation models for small unmanned aerial vehicles (UAVs). This paper focuses on the geometric-mass inertia modeling and the actuation system modeling for the small fixed-wing UAVs. The UAV geometric parameters for the body, wing, horizontal and vertical tail are physically measured. Pendulum experiment with high-grade sensors and data analysis using MATLAB is used to estimate the airplane moment of inertia (MOI) model. Finally, UAV’s actuation system is modeled by estimating each servo transfer function by using the system identification, which uses experimental measurement for input and output angles through using field-programmable gate array (FPGA). Experimental results for the designed models are given to illustrate the effectiveness of the methodology. It also gives a very promising result to finalize the open-loop flight simulation model through modeling the propulsion system and the aerodynamic system.

Keywords: unmanned aerial vehicle, geometric-mass inertia model, system identification, Simulink

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Authors: Adebola Adedugbe

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The challenge of post-harvest losses poses serious threats for food security in Nigeria and the north-eastern part with the country losing about $9billion annually due to postharvest losses in the sector. Post-harvest loss (PHL) is the quantitative and qualitative loss of food in various post-harvest operations. In Nigeria, post-harvest losses (PHL) have been a major challenge to food security and improved farmer’s income. In 2022, the Nigerian government had said over 30 percent of food produced by Nigerian farmers perish during post-harvest. For many in northeast Nigeria, agriculture is the predominant source of livelihood and income. The persistent communal conflicts, flood, decade-old attacks by boko haram and insurgency in this region have disrupted farming activities drastically, with farmlands becoming insecure and inaccessible as communities are forced to abandon ancestral homes, The impact of climate change is also affecting agricultural and fishing activities, leading to shortage of food supplies, acute hunger and loss of livelihood. This has continued to impact negatively on the region and country’s food production and availability making it loose billions of US dollars annually in income in this sector. The root cause of postharvest losses among others in crops, livestock and fisheries are lack of modern post-harvest equipment, chemical and lack of technologies used for combating losses. The 2019 Global Hunger Index showed Nigeria’s case was progressing from a ‘serious to alarming level’. As part of measures to address the problem of post-harvest losses experienced by farmers, the federal government of Nigeria concessioned 17 silos with 6000 metric tonne storage space to private sector to enable farmers to have access to storage facilities. This paper discusses the causes, effects and solutions in handling post-harvest losses and optimize returns on food security in northeast Nigeria.

Keywords: farmers, food security, northeast Nigeria, postharvest loss

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Authors: Yuichi Anada

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Electrical properties of polymer solid is characterized by dielectric relaxation phenomenon. Complex permittivity shows a high dependence on frequency of external stimulation in the broad frequency range from 0.1mHz to 10GHz. The complex-permittivity dispersion gives us a lot of useful information about the molecular motion of polymers and the structure of polymer aggregates. However, the large dispersion of permittivity at low frequencies due to DC conduction of impurity ions often covers the dielectric relaxation in polymer solid. In experimental investigation, many researchers have tried to remove the DC conduction experimentally or analytically for a long time. On the other hand, our laboratory chose another way of research for this problem from the point of view of a reversal in thinking. The way of our research is to use the impurity ions in the DC conduction as a probe to detect the motion of polymer molecules and to investigate the structure of polymer aggregates. In addition to the complex permittivity, the electric modulus and the conductivity relaxation time are strong tools for investigating the ionic motion in DC conduction. In a non-crystalline part of melt-crystallized polymers, free spaces with inhomogeneous size exist between crystallites. As the impurity ions exist in the non-crystalline part and move through these inhomogeneous free spaces, the motion of ions reflects the microstructure of non-crystalline part. The ionic motion of impurity ions in poly(vinylidene fluoride) (PVDF) is investigated in this study. Frequency dependence of the loss permittivity of PVDF shows a characteristic of the direct current (DC) conduction below 1 kHz of frequency at 435 K. The electric modulus-frequency curve shows a characteristic of the dispersion with the single conductivity relaxation time. Namely, it is the Debye-type dispersion. The conductivity relaxation time analyzed from this curve is 0.00003 s at 435 K. From the plot of conductivity relaxation time of PVDF together with the other polymers against permittivity, it was found that there are two group of polymers; one of the group is characterized by small conductivity relaxation time and large permittivity, and another is characterized by large conductivity relaxation time and small permittivity.

Keywords: conductivity relaxation time, electric modulus, ionic motion, permittivity, poly(vinylidene fluoride), DC conduction

Procedia PDF Downloads 171