Search results for: future projection

Authors: Raymond Oriebe Anyasi, Harrison Atagana

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The use of a plant in the detoxification of several toxin is been known to be enhanced by various microbial endophytes which have been reported to be contained in plants growing in any contaminated soil. Plants in their natural state are mostly colonized by endophytes which in the process forms symbiotic associations with the host plants. These benefits that the endophytes offer to the plants include amongst others to: Enhance plants growth through the production of various phytohormones; increase in the resistance of environmental stresses; produce important bioactive metabolites; help in the fixing of nitrogen in the plants organelles; help in the metal translocation and accumulation in plants; assist in the production of enzymes involves the degradation of organic contaminants. Therefore recognizing these natural processes of the microbes will enable the understanding of the effective mechanism for enhanced phytoremediation. The aim of this study was to survey the progressiveness in the study involving endophyte-assisted phytoremediation of contaminants; highlighting various pollutants, the plants used, the endophytes studied as well as the type of interaction between the plants and the microbes so as to proffer a better future prospect for the technology.

Keywords: phytoremediation, endophytes, microbes, pollution, environmental management, plants

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Authors: Amira Kaddour, Hedia Teraoui, Khmayes Bougatef

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The main purpose of this paper is to determine the major causes of the underdevelopment of Islamic finance in Tunisia. Indeed, it’s surprising to note that Zitouna bank established in May 2010 is the first Islamic Tunisian bank although 99% of Tunisians are Muslim and Islam is the religion of the State according to the Constitution. So we rely in our paper on the opinions of number of professors of finance and economics as educated people to prove or reject our hypothesis that the underdevelopment of Islamic finance in Tunisia can be explained by the ignorance of its main principles and advantages. Ours findings reveal that this branch of finance is still largely unknown, not only from public but also from professionals. The results obtained surprisingly show that this insignificance of Islamic banking cannot be explained by the fact that Tunisia has been governed since its independence by a secular left-wing party. Indeed, only 3% of respondents believe that legislation and regulation in Tunisia represent an obstacle to the development of Islamic finance. Moreover, respondents are not very optimistic about the future role of Islamic financing.

Keywords: Islamic banking, Islamic insurance (takaful), Islamic law (shariah), usury (riba)

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Authors: Mehwish Raza

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Mobile learning (m-learning) offers unique affordances to learners, setting them free of limitations posed by time and geographic space; thus becoming an affordable device for convenient distant learning. There is a plethora of research available on mobile learning projects planned, implemented and evaluated across disciplines in the context of developed countries, however, the potential of m-learning at different educational levels remain unexplored with little evidence of research carried out in developing countries. Despite the favorable technical infrastructure offered by cellular networks and boom in mobile subscriptions in the developing world, there is limited focus on utilizing m-learning for education and development purposes. The objective of this review is to unify findings from m-learning projects that have been implemented in developing countries such as Pakistan, Bangladesh, Philippines, India, and Tanzania for teachers’ in-service training. The purpose is to draw upon key characteristics of mobile learning that would be useful for future researchers to inform conceptualizations of mobile learning for developing countries.

Keywords: design model, developing countries, key characteristics, mobile learning

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Authors: Hugo d’Albert, Udo Lindemann

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The number of automotive electronic systems that allow realizing new functions, like driver assistance systems, has been increasing extremely in the last decade. Although they bring several benefits, their malfunctions can lead to severe consequences, such as personal injury of road users. Functional safety is an approach to identify these critical malfunctions and arrange technical systems that include only tolerable risk. This approach is– in comparison with other technical areas– relatively new in the automotive sector. For a long time, the automotive systems have based on mechanical components and approved principles, like robust design. With a growing number of electric and electronic components in the modern cars and realizing by software of the system functions, the need for new standards and methods to assure the functional safety has arisen. This paper described the current state of engineering for safety in automotive sector and discusses new directions to meet the challenges of the future.

Keywords: automotive systems, functional safety, quality engineering, quality management

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Authors: Atakan Efe Akpınar, Zeynep Demir

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Seed priming technologies are frequently used nowadays to increase the germination potential and stress tolerance of seeds. These treatments might be beneficial for native species as well as crops. Different priming treatments can be used depending on the type of plant, the morphology, and the physiology of the seed. Moreover, these may be various physical, chemical, and/or biological treatments. Aiming to improve studies about seed priming, ideas need to be brought into this technological sector related to the agri-seed industry. In this study, seed priming was carried out using some plant extracts. Firstly, some plant extracts prepared from plant leaves, roots, or fruit parts were obtained for use in priming treatments. Then, seeds were kept in solutions containing plant extracts at 20°C for 48 hours. Seeds without any treatment were evaluated as the control group. At the end of priming applications, seeds are dried superficially at 25°C. Seeds were analyzed for vigor (normal germination rate, germination time, germination index etc.). In the future, seed priming applications can expand to multidisciplinary research combining with digital, bioinformatic and molecular tools.

Keywords: seed priming, plant extracts, germination, biology

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Authors: C. P. Griffin

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This paper seeks to critically review special educational needs (SEN) policy in the Irish education system since the introduction of the Education Act in 1998. In particular, the author seeks to focus on the impact of SEN policy on inclusionary practices for children with significant care needs in light of the introduction on the Special Needs Assistant (SNA) scheme. Following a systematic review of the literature, the growth of the SNA scheme in Ireland will be critically reviewed. Strengths and weaknesses of the scheme will be forwarded and comparisons drawn between contrasting international models of teaching assistant support. Based on this review, avenues for future research will be forwarded, with the aim of supporting effective inclusionary practices for children with SEN based on evidence-based practice.

Keywords: care needs, inclusion, Ireland, special needs assistants

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Authors: Ammatu Alhassan

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Quality healthcare delivery is a crucial indicator in assessing the overall developmental status of a country. There are many limitations in the Ghanaian healthcare supply chain due to the lack of studies about the correlation between quality health service and the healthcare supply chain. Patients who visit various healthcare providers face unpleasant experiences such as delays in the availability of their medications. In this study, an assessment of the quality of services provided to Ghanaian outpatients who visit public healthcare providers was investigated to establish its effect on the healthcare supply chain using a conceptual model. The Donabedian’s structure, process, and outcome theory for service quality evaluation were used to analyse 20 Ghanaian hospitals. The data obtained was tested using the structural equation model (SEM). The findings from this research will help us to improve the overall quality of the Ghanaian healthcare supply chain. The model which will be developed will help us to understand better the linkage between quality healthcare and the healthcare supply chain as well as serving as a reference tool for future healthcare research in Ghana.

Keywords: Ghana, healthcare, outpatients, supply chain

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Authors: Charlotte Brenner

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Teachers’ beleifs about inclusion are foundational to their implementation of inclusive teaching practices. Utilizing a longitudinal design and multiple case study methodology, this study investigates how teacher candidates’ instructional and practicum experiences shape their beliefs about inclusion in one teacher education program located in western Canada (N=20). Interview questions were developed through the lens of self-determinaiton theory and theory about teachers’ beleifs and inclusion. Preliminary thematic ananysis indicates that a 36-hour course focused on diversity and inclusion supports teacher candiates to deepen their understandings of: the need for inclusion in classrooms and strategies to promote inclusion. Furthermore, teacher candiates identified course components that fostered their developing understandings of inclusion. Future data will examine the stability of teacher candidates’ beliefs about inclusion and their implementation of inclusive teaching strategies throughout their practicum experiences.

Keywords: teacher candidates, inclusion, teacher education programs, beliefs

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Authors: Hong-Nam Choi, Hyeong-Wook Song, Sungwan Hong, Hong-Kyu Kim

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In Korea, elements that decide the quality of residential environment are not only diverse, but show deviation as well. However, people do not consider these elements and instead, they try to settle the uniformed style of residential environment, which focuses on the construction development of apartment housing and business based plans. Recently, block-unit redevelopment is becoming the standout alternative plan of standardize redevelopment projects, but constructions become inefficient because of indefinite planning criteria. In conclusion, the following research is about analyzing and categorizing the development method and legal ground of redevelopment project district, plan determinant and applicable standard. The purpose of this study is to become a basis in compatible analysis of planning standards that will happen in the future.

Keywords: shape restrictions, improvement of regulation, diversity of residential environment, classification of redevelopment project, planning criteria of redevelopment, special architectural district (SAD)

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Authors: Fakhrosadat Sajjadian

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In the USA, about 5% of women diagnosed with breast cancer annually are affected by Inflammatory Breast Cancer (IBC), which is a highly aggressive type of Locally Advanced Breast Cancer (LABC). It is a type of LABC that is clinically and pathologically different, known for its rapid growth, invasiveness, and ability to promote the growth of blood vessels. Almost all women are found to have lymph nodes affected upon diagnosis, while around 36% show obvious distant metastases. Even with the latest improvements in multimodality therapies, the outlook for patients with IBC remains bleak, as the average disease-free survival time is less than 2.5 years. Recent research on the genetic factors responsible for the IBC phenotype has resulted in the discovery of genes that play a role in the advancement of this illness. The development of primary human cell lines and animal models has assisted in this research. These advancements offer new possibilities for future actions in identifying and treating IBC.

Keywords: breast cancer, inflammation, diagnosis, IBC, LABC

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Authors: Alimohammad

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Man's entry into space is one of the most important results of developments and advances made in information technology. But this human step, like many of his other actions, is not free of danger, as space pollution today has become a major problem for the global community. Paying attention to the issue of preserving the space environment is in the interest of all governments and mankind, and ignoring it can increase the possibility of conflict between countries. What many space powers still do not pay attention to is the freedom to explore and exploit space should be limited by banning pollution of the space environment. Therefore, freedom and prohibition are complementary and should not be considered conflicting concepts. The legal system created by the current space treaties for the effective preservation of the space environment has failed. Customary international law also does not have an effective provision and guarantee of sufficient executions in order to prevent damage to the environment. Considering the responsibility of each generation in the healthy transfer of the environment to the next generation and considering the sustainable development concept, the space environment must also be passed on to future generations in a healthy and undamaged manner. As a result, many environmental policies related to Earth should also be applied to the space environment..

Keywords: law, space, environment, responsibility

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Authors: Samir Hessas

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Modern medicine is witnessing a profound transformation as advanced technology reshapes surgical environments. Hybrid operating rooms, where state-of-the-art medical equipment, advanced imaging solutions, and Artificial Intelligence (AI) converge, are at the forefront of this revolution. In this comprehensive exploration, we scrutinize the multifaceted facets of AI and delve into an array of groundbreaking technologies. We also discuss visionary concepts that hold the potential to revolutionize hybrid operating rooms, making them more efficient and patient-centered. These innovations encompass real-time imaging, surgical simulation, IoT and remote monitoring, 3D printing, telemedicine, quantum computing, and nanotechnology. The outcome of this fusion of technology and imagination is a promising future of surgical precision, individualized patient care, and unprecedented medical advances in hybrid operating rooms.

Keywords: artificial intelligence, hybrid operating rooms, telemedicine, monitoring

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Authors: S. F. Fakhouri, M.M. Shimano, D. Maranho, C. A. Araújo, M. V. Guimarães, A. C. Shimano, J. B. Volpon

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Pathological deviations of the mechanical axis of the lower limbs deeply alter the stress distributions on the femur and tibia and the hip, knee, and ankle articulations. The purpose of this research was to assess the effects of pathological deviations in different levels of the lower limbs in the distribution of stress in the proximal femur region using photoelasticity of plane transmission. For most of the types of deviations studied, the results showed that the internal stress was generally higher in the calcar region than in the trochanteric region, followed by the third distal of the femur head. This study allowed for the development of better criteria for the correction of angular deviations and helped identify the deviations that are most harmful to the mechanical axis in terms of the effects on the bone and the articular effort of the lower limbs. These results will lead to future improvements in studies on prostheses.

Keywords: alignment, deviations, inferior limbs, mechanical axis, photoelasticity, stress

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Authors: Sreevalli Bokka

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The process of reducing the intensity of the carbon from a process or stream into the atmosphere is termed Decarbonization. Of the various technologies that are emerging to capture or reduce carbon intensity, membranes are emerging as a key player in separating carbon from a gas stream, such as industrial effluent air and others. Due to the advantage of high surface area and low flow resistance, fiber membranes are emerging widely for gas separation applications. A fiber membrane is a semipermeable barrier that is increasingly used for filtration and separation applications needing high packing density. A few of the many applications are in water desalination, medical applications, bioreactors, and gas separations applications. Only a few polymeric membranes were studied for fabricating fiber membranes such as cellulose acetate, Polysulfone, and Polyvinylidene fluoride. A few of the challenges of using fiber membranes are fouling and weak mechanical properties, leading to the breakage of membranes. In this work, the growth of fiber membranes and challenges for future developments in the filtration and gas separation applications are presented.

Keywords: membranes, filtration, separations, polymers, carbon capture

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Authors: Azmat Farooq Ahmad Khurram, Sadaf Aslam

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This meta-analysis systematically examines the use of artificial intelligence (AI) in instructional methods across diverse educational settings through a thorough analysis of empirical research encompassing various disciplines, educational levels, and regions. This study aims to assess the effects of AI integration on teaching methodologies, classroom dynamics, teachers' roles, and student engagement. Various research methods were used to gather data, including literature reviews, surveys, interviews, and focus group discussions. Findings indicate paradigm shifts in teaching and education, identify emerging trends, practices, and the application of artificial intelligence in learning, and provide educators, policymakers, and stakeholders with guidelines and recommendations for effectively integrating AI in educational contexts. The study concludes by suggesting future research directions and practical considerations for maximizing AI's positive influence on pedagogical practices.

Keywords: artificial intelligence, teaching practices, meta-analysis, teaching-learning

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Authors: Abd Alati Ali Abushnaq, Malek Essnni, Abduraouf Eteer

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The present study proposes a comprehensive approach to effectively utilize associated gas from the KK remote station, eliminating the practice of flaring and mitigating greenhouse gas (GHG) emissions. The proposed integrated system involves diverting the associated gas via a newly designed pipeline, seamlessly connecting to the existing 12-inch pipeline at the tie-in point. The proposed destination is the low-pressure system at A-100 or 3rd stage, where the associated gas will be channeled towards the NGL (natural gas liquid) plant for processing. To ensure the system's efficacy under varying gas production scenarios, the study employs two industry-standard simulation software packages, Aspen HYSYS and PIPSIM. The simulated results demonstrate the system's ability to handle the projected increase in gas production, reaching up to 38 MMSCFD. This comprehensive analysis ensures the system's robustness and adaptability to future production demands.

Keywords: associated gas, flaring mitigation, GHG emissions, pipeline diversion, NGL plant, KK remote station, production forecasting, Aspen HYSYS, PIPSIM

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Authors: Banan Aljumaiah

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In recent years, the construction industry has leveraged the information revolution, which makes it possible to view the entire construction process of new buildings before they are built with the advent of Building Information Modelling (BIM). Although BIM is an integration of the building model with the data and documents about the building, however, its implementation is limited to individual buildings missing the large picture of the city infrastructure. This limitation of BIM led to the birth of City Information Modelling. Three years ago, Eastern Province Municipality (EPM) in Saudi Arabia mandated that all major projects be delivered with collaborative 3D BIM. After three years of implementation, EPM started to implement City Information Modelling (CIM) as a part of the Smart City Plan to link infrastructure and public services and modelling how people move around and interact with the city. This paper demonstrates a local case study of BIM implementation in EPM and its future as a part of project management automation; the paper also highlights the ambitious plan of EPM to transform CIM towards building smart cities.

Keywords: BIM, BIM to CIM

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Authors: Athul T.

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Kerala cities in India are grappling with an alarming rise in temperatures fueled by the Urban Heat Island (UHI) effect. This phenomenon, exacerbated by rapid urbanization and climate change, poses a significant threat to public health and environmental well-being. In response to this growing concern, this study investigates the potential of urban vegetation as a powerful mitigation strategy against UHI. The study delves into the intricate relationship between micro-climate changes, UHI intensity, and the strategic placement of greenery in alleviating these effects. Utilizing advanced simulation software, the most effective vegetation types and configurations for maximizing UHI reduction will be identified. By analyzing the current state of Kozhikode's urban vegetation and its influence on microclimates, this study aims to tailor actionable strategies for Kerala cities, potentially paving the way for a more sustainable and thermally comfortable urban future.

Keywords: urban heat island, climate change, micro climate, urban vegetation

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Authors: M. Doumi, A. Miloudi, A. G. Aissaoui, K. Tahir, C. Belfedal, S. Tahir

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The studies on the photovoltaic system are extensively increasing because of a large, secure, essentially exhaustible and broadly available resource as a future energy supply. However, the output power induced in the photovoltaic modules is influenced by an intensity of solar cell radiation, temperature of the solar cells and so on. Therefore, to maximize the efficiency of the photovoltaic system, it is necessary to track the maximum power point of the PV array, for this Maximum Power Point Tracking (MPPT) technique is used. Some MPPT techniques are available in that perturbation and observation (P&O) and Fuzzy logic controller (FLC). The fuzzy control method has been compared with perturb and observe (P&O) method as one of the most widely conventional method used in this area. Both techniques have been analyzed and simulated. MPPT using fuzzy logic shows superior performance and more reliable control with respect to the P&O technique for this application.

Keywords: photovoltaic system, MPPT, perturb and observe, fuzzy logic

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Authors: Hossein Emari, Hossein Vazifehdoust, Hashem Nikoo Maram

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This study aims to develop an original framework of Environmental Consciousness (EC) to explore the positive effect of environmental consciousness on financial performance through the partial mediator - green intellectual capital. A questionnaire survey on the environmental consciousness, intellectual capital, and financial performance of Iran’s manufacturing firms was conducted, and 324 samples were analyzed. This study utilizes structural equation modeling to explore the direct and indirect influences of EC on financial performance. Research results reveal that environmental consciousness had an indirect impact on financial performance through investment in green intellectual capital. It was thus known that green intellectual capital is a mediator of the relationship between environmental consciousness and financial performance. This paper may serve as a reference for firms mapping out future environmental policies and provide an input of various perspectives and arguments into the discipline of green management.

Keywords: environmental consciousness, social responsibility, green intellectual capital, financial performance

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Authors: Hafid Smaili, Wilfred Rouwhorst, Paul Frost

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The trend of recent accident and incident cases worldwide show that the state-of-the-art automation and operations, for current and future demanding operational environments, does not provide the desired level of operational safety under crew peak workload conditions, specifically in complex situations such as loss-of-control in-flight (LOC-I). Today, the short term focus is on preparing crews to recognise and handle LOC-I situations through upset recovery training. This paper describes the cockpit integration aspects and piloted assessment of both a manually assisted and automatic upset detection and recovery system that has been developed and demonstrated within the European Advanced Cockpit for Reduction Of StreSs and workload (ACROSS) programme. The proposed system is a function that continuously monitors and intervenes when the aircraft enters an upset and provides either manually pilot-assisted guidance or takes over full control of the aircraft to recover from an upset. In order to mitigate the highly physical and psychological impact during aircraft upset events, the system provides new cockpit functionalities to support the pilot in recovering from any upset both manually assisted and automatically. A piloted simulator assessment was made in Oct-Nov 2015 using ten pilots in a representative civil large transport fly-by-wire aircraft in terms of the preference of the tested upset detection and recovery system configurations to reduce pilot workload, increase situational awareness and safe interaction with the manually assisted or automated modes. The piloted simulator evaluation of the upset detection and recovery system showed that the functionalities of the system are able to support pilots during an upset. The experiment showed that pilots are willing to rely on the guidance provided by the system during an upset. Thereby, it is important for pilots to see and understand what the aircraft is doing and trying to do especially in automatic modes. Comparing the manually assisted and the automatic recovery modes, the pilot’s opinion was that an automatic recovery reduces the workload so that they could perform a proper screening of the primary flight display. The results further show that the manually assisted recoveries, with recovery guidance cues on the cockpit primary flight display, reduced workload for severe upsets compared to today’s situation. The level of situation awareness was improved for automatic upset recoveries where the pilot could monitor what the system was trying to accomplish compared to automatic recovery modes without any guidance. An improvement in situation awareness was also noticeable with the manually assisted upset recovery functionalities as compared to the current non-assisted recovery procedures. This study shows that automatic upset detection and recovery functionalities are likely to positively impact the operational safety by means of reduced workload, improved situation awareness and crew stress reduction. It is thus believed that future developments for upset recovery guidance and loss-of-control prevention should focus on automatic recovery solutions.

Keywords: aircraft accidents, automatic flight control, loss-of-control, upset recovery

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Authors: Takumi Shindo, Koji Okamura

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The first generation of the wide area network was circuit centric network. How the optimal circuit can be signed was the most important issue to get the best performance. This architecture had succeeded for line based telephone system. The second generation was host centric network and Internet based on this architecture has very succeeded world widely. And Internet became as new social infrastructure. Currently the architecture of the network is based on the location of the information. This future network is called Information centric network (ICN). The information-centric network (ICN) has being researched by many projects and different architectures for implementation of ICN have been proposed. The goal of this study is to compare performances of those ICN architectures. In this paper, the authors propose general ICN model which can represent two typical ICN architectures and compare communication performances using request routing. Finally, simulation results are shown. Also, we assume that this network architecture should be adapt to energy on-demand routing.

Keywords: ICN, information centric network, CCN, energy

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Authors: Satpreet Singh

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This paper introduces the new LACGC model to sustain the academic and non-academic business to future educational and organizational generations. The consumption of knowledge and the creation of new knowledge is a strength and focal interest of all academics and Non-academic organizations. Implementing newly created knowledge sustains the businesses to the next generation with growth without detriment. Existing models like the Scholar-practitioner model and Organization knowledge creation models focus specifically on academic or non-academic, not both. LACGC model can be used for both Academic and Non-academic at the domestic or international level. Researchers and scholars play a substantial role in finding literature and practice gaps in academic and non-academic disciplines. LACGC model has unrestricted the number of recurrences because the Consumption, Creation, and implementation of new ideas, disciplines, systems, and knowledge is a never-ending process and must continue from one generation to the next.

Keywords: academics, consumption, creation, generations, non-academics, research, sustainability

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Authors: Hsin-Hung Lin, Janet Chang, Te-Yi Chang, You-Sheng Huang

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The natural and men-made disasters have become huge challenges for tourism destinations as well as emphasizing the fragility of the industry. Hot springs, among all destinations, are prone to disasters due to their dependence on natural resources and locations. After the COVID-19 outbreak, hot spring destinations have experienced not only the loss of businesses but also the psychological trauma. However, evidence has also shown that the impacts may not necessarily reduce the resilience for people but may be converted into posttraumatic growth. In Taiwan, a large proportion of hot springs are located in rural or indigenous areas. As a result, hot spring resources are associated with community cohesion for local residents. Yet prior research on hot spring destinations has mainly focused on visitors, whereas residents have been overlooked. More specifically, the relationship between hot springs resources and resident resilience in the face of the COVID-19 impacts remains unclear. To fulfill this knowledge gap, this paper aims to explore the COVID-19 impacts on residents’ hot spring experiences as well as individual and community resilience from the perspective of posttraumatic growth. A total of 315 residents of 13 hot spring destinations that are most popular in Taiwan were recruited. Online questionnaires were distributed over travel forums and social networks after the COVID-19. This paper subsequently used Partial Least Squares Structural Equation Modeling for data analysis as the technique offers significant advantages in addressing nonnormal data and small sample sizes. A preliminary test was conducted, and the results showed acceptable internal consistency and no serious common method variance. The path analysis demonstrated that the COVID-19 impacts strengthened residents’ perceptions of hot spring resources and experiences, implying that the pandemic had propelled the residents to visit hot springs for the healing benefits. In addition, the COVID-19 impacts significantly enhanced residents’ individual and community resilience, which indicates that the residents at hot springs are more resilient thanks to their awareness of external risks. Thirdly, residents’ individual resilience was positively associated with hot spring experiences, while community resilience was not affected by hot spring experiences. Such findings may suggest that hot spring experiences are more related to individual-level experiences and, consequently, have insignificant influence on community resilience. Finally, individual resilience was proved to be the most relevant factor that help foster community resilience. To conclude, the authorities may consider exploiting the hot spring resources so as to increase individual resilience for local residents. Such implications can be used as a reference for other post-disaster tourist destinations as well. As for future research, longitudinal studies with qualitative methods are suggested to better understand how the hot spring experiences have changed individuals and communities over the long term. It should be noted that the main subjects of this paper were focused on the hot spring communities in Taiwan. Therefore, the results cannot be generalized for all types of tourism destinations. That is, more diverse tourism destinations may be investigated to provide a broader perspective of post-disaster recovery.

Keywords: community resilience, hot spring destinations, individual resilience, posttraumatic growth

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Authors: Sogand Barghi

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The integration of artificial intelligence (AI) in accounting practices is reshaping the landscape of financial management. This paper explores the innovative applications of AI in the realm of accounting, emphasizing its transformative impact on efficiency, accuracy, decision-making, and financial insights. By harnessing AI's capabilities in data analysis, pattern recognition, and automation, accounting professionals can redefine their roles, elevate strategic decision-making, and unlock unparalleled value for businesses. This paper delves into AI-driven solutions such as automated data entry, fraud detection, predictive analytics, and intelligent financial reporting, highlighting their potential to revolutionize the accounting profession. Artificial intelligence has swiftly emerged as a game-changer across industries, and accounting is no exception. This paper seeks to illuminate the profound ways in which AI is reshaping accounting practices, transcending conventional boundaries, and propelling the profession toward a new era of efficiency and insight-driven decision-making. One of the most impactful applications of AI in accounting is automation. Tasks that were once labor-intensive and time-consuming, such as data entry and reconciliation, can now be streamlined through AI-driven algorithms. This not only reduces the risk of errors but also allows accountants to allocate their valuable time to more strategic and analytical tasks. AI's ability to analyze vast amounts of data in real time enables it to detect irregularities and anomalies that might go unnoticed by traditional methods. Fraud detection algorithms can continuously monitor financial transactions, flagging any suspicious patterns and thereby bolstering financial security. AI-driven predictive analytics can forecast future financial trends based on historical data and market variables. This empowers organizations to make informed decisions, optimize resource allocation, and develop proactive strategies that enhance profitability and sustainability. Traditional financial reporting often involves extensive manual effort and data manipulation. With AI, reporting becomes more intelligent and intuitive. Automated report generation not only saves time but also ensures accuracy and consistency in financial statements. While the potential benefits of AI in accounting are undeniable, there are challenges to address. Data privacy and security concerns, the need for continuous learning to keep up with evolving AI technologies, and potential biases within algorithms demand careful attention. The convergence of AI and accounting marks a pivotal juncture in the evolution of financial management. By harnessing the capabilities of AI, accounting professionals can transcend routine tasks, becoming strategic advisors and data-driven decision-makers. The applications discussed in this paper underline the transformative power of AI, setting the stage for an accounting landscape that is smarter, more efficient, and more insightful than ever before. The future of accounting is here, and it's driven by artificial intelligence.

Keywords: artificial intelligence, accounting, automation, predictive analytics, financial reporting

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Authors: Elhadi Nasr, Ibrahim Ramadan

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Biostratigraphical analyses of well sections from the Maragh Low in the Eastern Sirt Basin has allowed high resolution correlations to be undertaken. Full integration of this data with available palaeoenvironmental, lithological, gravity, seismic, aeromagnetic, igneous, radiometric and wireline log information and a geochemical analysis of source rock quality and distribution has led to a more detailed understanding of the geological and the structural history of this area. Pre Sirt Unconformity two superimposed rifting cycles have been identified. The oldest is represented by the Amal Group of sediments and is of Late Carboniferous, Kasimovian / Gzelian to Middle Triassic, Anisian age. Unconformably overlying is a younger rift cycle which is represented the Sarir Group of sediments and is of Early Cretaceous, late Neocomian to Aptian in age. Overlying the Sirt Unconformity is the marine Late Cretaceous section. An assessment of pyrolysis results and a palynofacies analysis has allowed hydrocarbon source facies and quality to be determined. There are a number of hydrocarbon source rock horizons in the Maragh Low, these are sometimes vertically stacked and they are of fair to excellent quality. The oldest identified source rock is the Triassic Shale, this unit is unconformably overlain by sandstones belonging to the Sarir Group and conformably overlies a Triassic Siltstone unit. Palynological dating of the Triassic Shale unit indicates a Middle Triassic, Anisian age. The Triassic Shale is interpreted to have been deposited in a lacustrine palaeoenvironment. This particularly is evidenced by the dark, fine grained, organic rich nature of the sediment and is supported by palynofacies analysis and by the recovery of fish fossils. Geochemical analysis of the Triassic Shale indicates total organic carbon varying between 1.37 and 3.53. S2 pyrolysate yields vary between 2.15 mg/g and 6.61 mg/g and hydrogen indices vary between 156.91 and 278.91. The source quality of the Triassic Shale varies from being of fair to very good / rich. Linked to thermal maturity it is now a very good source for light oil and gas. It was once a very good to rich oil source. The Early Barremian Shale was also deposited in a lacustrine palaeoenvironment. Recovered palynomorphs indicate an Early Cretaceous, late Neocomian to early Barremian age. The Early Barremian Shale is conformably underlain and overlain by sandstone units belonging to the Sarir Group of sediments which are also of Early Cretaceous age. Geochemical analysis of the Early Barremian Shale indicates that it is a good oil source and was originally very good. Total organic carbon varies between 3.59% and 7%. S2 varies between 6.30 mg/g and 10.39 mg/g and the hydrogen indices vary between 148.4 and 175.5. A Late Barremian Shale unit of this age has also been identified in the central Maragh Low. Geochemical analyses indicate that total organic carbon varies between 1.05 and 2.38%, S2 pyrolysate between 1.6 and 5.34 mg/g and the hydrogen index between 152.4 and 224.4. It is a good oil source rock which is now mature. In addition to the non marine hydrocarbon source rocks pre Sirt Unconformity, three formations in the overlying Late Cretaceous section also provide hydrocarbon quality source rocks. Interbedded shales within the Rachmat Formation of Late Cretaceous, early Campanian age have total organic carbon ranging between, 0.7 and 1.47%, S2 pyrolysate varying between 1.37 and 4.00 mg/g and hydrogen indices varying between 195.7 and 272.1. The indication is that this unit would provide a fair gas source to a good oil source. Geochemical analyses of the overlying Tagrifet Limestone indicate that total organic carbon varies between 0.26% and 1.01%. S2 pyrolysate varies between 1.21 and 2.16 mg/g and hydrogen indices vary between 195.7 and 465.4. For the overlying Sirt Shale Formation of Late Cretaceous, late Campanian age, total organic carbon varies between 1.04% and 1.51%, S2 pyrolysate varies between 4.65 mg/g and 6.99 mg/g and the hydrogen indices vary between 151 and 462.9. The study has proven that both the Sirt Shale Formation and the Tagrifet Limestone are good to very good and rich sources for oil in the Maragh Low. High resolution biostratigraphical interpretations have been integrated and calibrated with thermal maturity determinations (Vitrinite Reflectance (%Ro), Spore Colour Index (SCI) and Tmax (ºC) and the determined present day geothermal gradient of 25ºC / Km for the Maragh Low. Interpretation of generated basin modelling profiles allows a detailed prediction of timing of maturation development of these source horizons and leads to a determination of amounts of missing section at major unconformities. From the results the top of the oil window (0.72% Ro) is picked as high as 10,700’ and the base of the oil window (1.35% Ro) assuming a linear trend and by projection is picked as low as 18,000’ in the Maragh Low. For the Triassic Shale the early phase of oil generation was in the Late Palaeocene / Early to Middle Eocene and the main phase of oil generation was in the Middle to Late Eocene. The Early Barremian Shale reached the main phase of oil generation in the Early Oligocene with late generation being reached in the Middle Miocene. For the Rakb Group section (Rachmat Formation, Tagrifet Limestone and Sirt Shale Formation) the early phase of oil generation started in the Late Eocene with the main phase of generation being between the Early Oligocene and the Early Miocene. From studying maturity profiles and from regional considerations it can be predicted that up to 500’ of sediment may have been deposited and eroded by the Sirt Unconformity in the central Maragh Low while up to 2000’ of sediment may have been deposited and then eroded to the south of the trough.

Keywords: Geochemical analysis of the source rocks from wells in Eastern Sirt Basin.

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Authors: D. Muley, H. S. Al-Mandhari

Abstract:

This paper evaluates the performance of a multi-lane four-legged modern roundabout operating in Muscat using SIDRA model. The performance measures include Degree of Saturation (DOS), average delay, and queue lengths. The geometric and traffic data were used for model preparation. Gap acceptance parameters, critical gap, and follow-up headway were used for calibration of SIDRA model. The results from the analysis showed that currently the roundabout is experiencing delays up to 610 seconds with DOS 1.67 during peak hour. Further, sensitivity analysis for general and roundabout parameters was performed, amongst lane width, cruise speed, inscribed diameter, entry radius, and entry angle showed that inscribed diameter is the most crucial factor affecting delay and DOS. Upgradation of the roundabout to the fully signalized junction was found as the suitable solution which will serve for future years with LOS C for design year having DOS of 0.9 with average control delay of 51.9 seconds per vehicle.

Keywords: performance analysis, roundabout, sensitivity analysis, SIDRA

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Authors: Eman I. Raslan, Haitham S. Hamza, Reda A. El-Khoribi

Abstract:

Fiber-Wireless (FiWi) networks are a promising candidate for future broadband access networks. These networks combine the optical network as the back end where different passive optical network (PON) technologies are realized and the wireless network as the front end where different wireless technologies are adopted, e.g. LTE, WiMAX, Wi-Fi, and Wireless Mesh Networks (WMNs). The convergence of both optical and wireless technologies requires designing architectures with robust efficient and effective bandwidth allocation schemes. Different bandwidth allocation algorithms have been proposed in FiWi networks aiming to enhance the different segments of FiWi networks including wireless and optical subnetworks. In this survey, we focus on the differentiating between the different bandwidth allocation algorithms according to their enhancement segment of FiWi networks. We classify these techniques into wireless, optical and Hybrid bandwidth allocation techniques.

Keywords: fiber-wireless (FiWi), dynamic bandwidth allocation (DBA), passive optical networks (PON), media access control (MAC)

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Authors: Hsin-Hung Lin, Janet Chang, Te-Yi Chang, You-Sheng Huang

Abstract:

The natural and men-made disasters have become huge challenges for tourism destinations as well as emphasizing the fragility of the industry. Hot springs, among all destinations, are prone to disasters due to their dependence on natural resources and locations. After the COVID-19 outbreak, hot spring destinations have experienced not only the loss of businesses but also the psychological trauma. However, evidence has also shown that the impacts may not necessarily reduce the resilience for people but may be converted into posttraumatic growth. In Taiwan, a large proportion of hot springs are located in rural or indigenous areas. As a result, hot spring resources are associated with community cohesion for local residents. Yet prior research on hot spring destinations has mainly focused on visitors, whereas residents have been overlooked. More specifically, the relationship between hot springs resources and resident resilience in the face of the COVID-19 impacts remains unclear. To fulfill this knowledge gap, this paper aims to explore the COVID-19 impacts on residents’ hot spring experiences as well as individual and community resilience from the perspective of posttraumatic growth. A total of 315 residents of 13 hot spring destinations that are most popular in Taiwan were recruited. Online questionnaires were distributed over travel forums and social networks after the COVID-19. This paper subsequently used Partial Least Squares Structural Equation Modeling for data analysis as the technique offers significant advantages in addressing nonnormal data and small sample sizes. A preliminary test was conducted, and the results showed acceptable internal consistency and no serious common method variance. The path analysis demonstrated that the COVID-19 impacts strengthened residents’ perceptions of hot spring resources and experiences, implying that the pandemic had propelled the residents to visit hot springs for the healing benefits. In addition, the COVID-19 impacts significantly enhanced residents’ individual and community resilience, which indicates that the residents at hot springs are more resilient thanks to their awareness of external risks. Thirdly, residents’ individual resilience was positively associated with hot spring experiences, while community resilience was not affected by hot spring experiences. Such findings may suggest that hot spring experiences are more related to individual-level experiences and, consequently, have insignificant influence on community resilience. Finally, individual resilience was proved to be the most relevant factor that help foster community resilience. To conclude, the authorities may consider exploiting the hot spring resources so as to increase individual resilience for local residents. Such implications can be used as a reference for other post-disaster tourist destinations as well.As for future research, longitudinal studies with qualitative methods are suggested to better understand how the hot spring experiences have changed individuals and communities over the long term. It should be noted that the main subjects of this paper were focused on the hot spring communities in Taiwan. Therefore, the results cannot be generalized for all types of tourism destinations. That is, more diverse tourism destinations may be investigated to provide a broader perspective of post-disaster recovery.

Keywords: community resilience, hot spring destinations, individual resilience, posttraumatic growth (PTG)

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Authors: Goutam Dubey, Varun Dutta

Abstract:

In the present study, rotary-electro discharge machining of EN31 tool steel has been carried out using a pure copper electrode. Various response variables such as Material Removal Rate (MRR), Tool Wear Rate (TWR), and Machining Rate (MR) have been studied against the selected process variables. The selected process variables were peak current (I), voltage (V), duty cycle, and electrode rotation (N). EN31 Tool Steel is hardened, high carbon steel which increases its hardness and reduces its machinability. Reduced machinability means it not economical to use conventional methods to machine EN31 Tool Steel. So, non-conventional methods play an important role in machining of such materials.

Keywords: electric discharge machining, EDM, tool steel, tool wear rate, optimization techniques

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