Search results for: empirical orthogonal functions
3055 Sparse-View CT Reconstruction Based on Nonconvex L1 − L2 Regularizations
Authors: Ali Pour Yazdanpanah, Farideh Foroozandeh Shahraki, Emma Regentova
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The reconstruction from sparse-view projections is one of important problems in computed tomography (CT) limited by the availability or feasibility of obtaining of a large number of projections. Traditionally, convex regularizers have been exploited to improve the reconstruction quality in sparse-view CT, and the convex constraint in those problems leads to an easy optimization process. However, convex regularizers often result in a biased approximation and inaccurate reconstruction in CT problems. Here, we present a nonconvex, Lipschitz continuous and non-smooth regularization model. The CT reconstruction is formulated as a nonconvex constrained L1 − L2 minimization problem and solved through a difference of convex algorithm and alternating direction of multiplier method which generates a better result than L0 or L1 regularizers in the CT reconstruction. We compare our method with previously reported high performance methods which use convex regularizers such as TV, wavelet, curvelet, and curvelet+TV (CTV) on the test phantom images. The results show that there are benefits in using the nonconvex regularizer in the sparse-view CT reconstruction.Keywords: computed tomography, non-convex, sparse-view reconstruction, L1-L2 minimization, difference of convex functions
Procedia PDF Downloads 3173054 Financial Instruments Disclosure: A Review of the Literature
Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power
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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure
Procedia PDF Downloads 4143053 A Review of Data Visualization Best Practices: Lessons for Open Government Data Portals
Authors: Bahareh Ansari
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Background: The Open Government Data (OGD) movement in the last decade has encouraged many government organizations around the world to make their data publicly available to advance democratic processes. But current open data platforms have not yet reached to their full potential in supporting all interested parties. To make the data useful and understandable for everyone, scholars suggested that opening the data should be supplemented by visualization. However, different visualizations of the same information can dramatically change an individual’s cognitive and emotional experience in working with the data. This study reviews the data visualization literature to create a list of the methods empirically tested to enhance users’ performance and experience in working with a visualization tool. This list can be used in evaluating the OGD visualization practices and informing the future open data initiatives. Methods: Previous reviews of visualization literature categorized the visualization outcomes into four categories including recall/memorability, insight/comprehension, engagement, and enjoyment. To identify the papers, a search for these outcomes was conducted in the abstract of the publications of top-tier visualization venues including IEEE Transactions for Visualization and Computer Graphics, Computer Graphics, and proceedings of the CHI Conference on Human Factors in Computing Systems. The search results are complemented with a search in the references of the identified articles, and a search for 'open data visualization,' and 'visualization evaluation' keywords in the IEEE explore and ACM digital libraries. Articles are included if they provide empirical evidence through conducting controlled user experiments, or provide a review of these empirical studies. The qualitative synthesis of the studies focuses on identification and classifying the methods, and the conditions under which they are examined to positively affect the visualization outcomes. Findings: The keyword search yields 760 studies, of which 30 are included after the title/abstract review. The classification of the included articles shows five distinct methods: interactive design, aesthetic (artistic) style, storytelling, decorative elements that do not provide extra information including text, image, and embellishment on the graphs), and animation. Studies on decorative elements show consistency on the positive effects of these elements on user engagement and recall but are less consistent in their examination of the user performance. This inconsistency could be attributable to the particular data type or specific design method used in each study. The interactive design studies are consistent in their findings of the positive effect on the outcomes. Storytelling studies show some inconsistencies regarding the design effect on user engagement, enjoyment, recall, and performance, which could be indicative of the specific conditions required for the use of this method. Last two methods, aesthetics and animation, have been less frequent in the included articles, and provide consistent positive results on some of the outcomes. Implications for e-government: Review of the visualization best-practice methods show that each of these methods is beneficial under specific conditions. By using these methods in a potentially beneficial condition, OGD practices can promote a wide range of individuals to involve and work with the government data and ultimately engage in government policy-making procedures.Keywords: best practices, data visualization, literature review, open government data
Procedia PDF Downloads 1093052 A Model Towards Creating Positive Accounting Classroom Conditions That Supports Successful Learning at School
Authors: Vine Petzer, Mirna Nel
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An explanatory mixed method design was used to investigate accounting classroom conditions in the Further Education and Training (FET) Phase in South Africa. A descriptive survey research study with a heterogeneous group of learners and teachers was conducted in the first phase. In the qualitative phase, semi-structured individual interviews with learners and teachers, as well as observations in the accounting classroom, were employed to gain more in depth understanding of the learning conditions in the accounting classroom. The findings of the empirical research informed the development of a model for teachers in accounting, supporting them to use more effective teaching methods and create positive learning conditions for all learners to experience successful learning. A model towards creating positive Accounting classroom conditions that support successful learning was developed and recommended for education policy and decision-makers for use as a classroom intervention capacity building tool. The model identifies and delineates classroom practices that exert significant effect on learner attainment of quality education.Keywords: accounting classroom conditions, positive education, successful learning, teaching accounting
Procedia PDF Downloads 1483051 Refining Employee's Customer Service Performance through an Inter-Organizational Climate Study: A Way Forward
Authors: Zainal Abu Zatim, Hafizah Omar Zaki
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Substantial research had been done on refining employee’s customer service performance. Thus, there were very limited empirical studies that are engage in an inter-organizational climate study in assessing employee’s customer service performance. With the current economic situation as well as emerging needs and requirements, all businesses either from public or private sector serving customers put greater attention on fulfilling those needs and requirements. In this state of affairs, the act of polishing its employees’ skills, knowledge, teamwork and passion is very important in ensuring better performance deliverance. A study conducted in one of the telecommunication service provider company in Malaysia had been done to test its inter-organizational climate study. The Internal Climate Study was done to benchmark opinions and perceptions of its employees. The study had provided baseline information about perceptions that exist in the internal environment and ways forward to improve customer service performance. The approach used is through the use of focus group and qualitative interview.Keywords: employees, Customer Service Performance, inter-organizational climate study, public and private sector
Procedia PDF Downloads 4023050 Volatility Spillover Among the Stock Markets of South Asian Countries
Authors: Tariq Aziz, Suresh Kumar, Vikesh Kumar, Sheraz Mustafa, Jhanzeb Marwat
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The paper provides an updated version of volatility spillover among the equity markets of South Asian countries, including Pakistan, India, Srilanka, and Bangladesh. The analysis uses both symmetric and asymmetric Generalized Autoregressive Conditional Heteroscedasticity models to investigate volatility persistence and leverage effect. The bivariate EGARCH model is used to test for volatility transmission between two equity markets. Weekly data for the period February 2013 to August 2019 is used for empirical analysis. The findings indicate that the leverage effect exists in the equity markets of all the countries except Bangladesh. The volatility spillover from the equity market of Bangladesh to all other countries is negative and significant whereas the volatility of the equity market of Sri-Lanka does influence the volatility of any other country’s equity market. Indian equity market influence only the volatility of the Sri-Lankan equity market; and there is bidirectional volatility spillover between the equity markets of Pakistan and Bangladesh. The findings are important for policy-makers and international investors.Keywords: volatility spillover, volatility persistence, garch, egarch
Procedia PDF Downloads 1423049 The Impact of Interrelationship between Business Intelligence and Knowledge Management on Decision Making Process: An Empirical Investigation of Banking Sector in Jordan
Authors: Issa M. Shehabat, Huda F. Y. Nimri
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This paper aims to study the relationship between knowledge management in its processes, including knowledge creation, knowledge sharing, knowledge organization, and knowledge application, and business intelligence tools, including OLAP, data mining, and data warehouse, and their impact on the decision-making process in the banking sector in Jordan. A total of 200 questionnaires were distributed to the sample of the study. The study hypotheses were tested using the statistical package SPSS. Study findings suggest that decision-making processes were positively related to knowledge management processes. Additionally, the components of business intelligence had a positive impact on decision-making. The study recommended conducting studies similar to this study in other sectors such as the industrial, telecommunications, and service sectors to contribute to enhancing understanding of the role of the knowledge management processes and business intelligence tools.Keywords: business intelligence, knowledge management, decision making, Jordan, banking sector
Procedia PDF Downloads 1473048 Empirical Heat Transfer Correlations of Finned-Tube Heat Exchangers in Pulsatile Flow
Authors: Jason P. Michaud, Connor P. Speer, David A. Miller, David S. Nobes
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An experimental study on finned-tube radiators has been conducted. Three radiators found in desktop computers sized for 120 mm fans were tested in steady and pulsatile flows of ambient air over a Reynolds number range of 50 < Re < 900. Water at 60 °C was circulated through the radiators to maintain a constant fin temperature during the tests. For steady flow, it was found that the heat transfer rate increased linearly with the mass flow rate of air. The pulsatile flow experiments showed that frequency of pulsation had a negligible effect on the heat transfer rate for the range of frequencies tested (0.5 Hz – 2.5 Hz). For all three radiators, the heat transfer rate was decreased in the case of pulsatile flow. Linear heat transfer correlations for steady and pulsatile flow were calculated in terms of Reynolds number and Nusselt number.Keywords: finned-tube heat exchangers, heat transfer correlations, pulsatile flow, computer radiators
Procedia PDF Downloads 5083047 The Contemporary Dynamics of Board Composition and Executive Compensation for R&D Spending
Authors: Farheen Akram
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Research and Development (R&D) is the most crucial element of the firm’s survival in a competitive business environment. R&D is a long-term investment; therefore, executives having the power to make the investment decisions may be pessimistic when their compensation is closely linked with short-term firm performance. Thus, the current study investigates the impact of board composition and executives’ compensation (cash or short-term benefits and LTIs) on R&D spending using a sample of 85 S&P/100 firms listed on the Australian Stock Exchange (ASX) in 2017. SmartPLS (v.3.2.7) was used to evaluate the proposed model of current research. The empirical findings of this study indicate that board composition has a significant and positive effect on R&D spending. While, as expected, executive cash compensation has negative and Long-Term-Incentives (LTIs) has a positive impact on R&D spending. Based on current findings, the study suggested that myopic behavior of CEOs and top management towards long-term value creation investment like R&D can be controlled by using long-term compensation rewards.Keywords: cash compensation, LTIs, board composition, R&D spending
Procedia PDF Downloads 1933046 Post-Earthquake Damage Detection Using System Identification with a Pair of Seismic Recordings
Authors: Lotfi O. Gargab, Ruichong R. Zhang
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A wave-based framework is presented for modeling seismic motion in multistory buildings and using measured response for system identification which can be utilized to extract important information regarding structure integrity. With one pair of building response at two locations, a generalized model response is formulated based on wave propagation features and expressed as frequency and time response functions denoted, respectively, as GFRF and GIRF. In particular, GIRF is fundamental in tracking arrival times of impulsive wave motion initiated at response level which is dependent on local model properties. Matching model and measured-structure responses can help in identifying model parameters and infer building properties. To show the effectiveness of this approach, the Millikan Library in Pasadena, California is identified with recordings of the Yorba Linda earthquake of September 3, 2002.Keywords: system identification, continuous-discrete mass modeling, damage detection, post-earthquake
Procedia PDF Downloads 3713045 Forecasting Electricity Spot Price with Generalized Long Memory Modeling: Wavelet and Neural Network
Authors: Souhir Ben Amor, Heni Boubaker, Lotfi Belkacem
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This aims of this paper is to forecast the electricity spot prices. First, we focus on modeling the conditional mean of the series so we adopt a generalized fractional -factor Gegenbauer process (k-factor GARMA). Secondly, the residual from the -factor GARMA model has used as a proxy for the conditional variance; these residuals were predicted using two different approaches. In the first approach, a local linear wavelet neural network model (LLWNN) has developed to predict the conditional variance using the Back Propagation learning algorithms. In the second approach, the Gegenbauer generalized autoregressive conditional heteroscedasticity process (G-GARCH) has adopted, and the parameters of the k-factor GARMA-G-GARCH model has estimated using the wavelet methodology based on the discrete wavelet packet transform (DWPT) approach. The empirical results have shown that the k-factor GARMA-G-GARCH model outperform the hybrid k-factor GARMA-LLWNN model, and find it is more appropriate for forecasts.Keywords: electricity price, k-factor GARMA, LLWNN, G-GARCH, forecasting
Procedia PDF Downloads 2343044 Herb's Market Development for Capability Poverty Alleviation: Case Study of Bagh- E- Narges Village under Komak Charity's Support
Authors: Seyedeh Afsoon Mohseni
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The importance of the approach to the poverty definition is revealed regarding to it’s effect on the nature of planning poverty alleviation programs. This research employs the capability deprivation approach to alleviate rural poverty and seeks to develop herb’s market to alleviate capability poverty with an NGO’s intervene, Komak charity foundation. This research has employed qualitative approach; the data were collected through field observations, review of documents and interviews. Subsequently they were analyses by thematic analysis method. According to the findings, Komak charity can provide the least sustenance of the rural poor and alleviate capability poverty emergence through Herb’s market development of the village. Employing the themes, the market development is planned in two phases of empirical production and product development. Komak charity can intervene as a facilitator by providing micro credits, cooperative and supervising. Furthermore, planning on education and raising participation are prerequisites for the efficiency of the plan.Keywords: capability poverty, Herb's market development, NGO, Komak charity foundation
Procedia PDF Downloads 4423043 PM10 Prediction and Forecasting Using CART: A Case Study for Pleven, Bulgaria
Authors: Snezhana G. Gocheva-Ilieva, Maya P. Stoimenova
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Ambient air pollution with fine particulate matter (PM10) is a systematic permanent problem in many countries around the world. The accumulation of a large number of measurements of both the PM10 concentrations and the accompanying atmospheric factors allow for their statistical modeling to detect dependencies and forecast future pollution. This study applies the classification and regression trees (CART) method for building and analyzing PM10 models. In the empirical study, average daily air data for the city of Pleven, Bulgaria for a period of 5 years are used. Predictors in the models are seven meteorological variables, time variables, as well as lagged PM10 variables and some lagged meteorological variables, delayed by 1 or 2 days with respect to the initial time series, respectively. The degree of influence of the predictors in the models is determined. The selected best CART models are used to forecast future PM10 concentrations for two days ahead after the last date in the modeling procedure and show very accurate results.Keywords: cross-validation, decision tree, lagged variables, short-term forecasting
Procedia PDF Downloads 1973042 Excel-VBA as Modelling Platform for Thermodynamic Optimisation of an R290/R600a Cascade Refrigeration System
Authors: M. M. El-Awad
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The availability of computers and educational software nowadays helps engineering students acquire better understanding of engineering principles and their applications. With these facilities, students can perform sensitivity and optimisation analyses which were not possible in the past by using slide-rules and hand calculators. Standard textbooks in engineering thermodynamics also use software such as Engineering Equation Solver (EES) and Interactive Thermodynamics (IT) for solving calculation-intensive and design problems. Unfortunately, engineering students in most developing countries do not have access to such applications which are protected by intellectual-property rights. This paper shows how Microsoft ExcelTM and VBA (Visual Basic for Applications), which are normally distributed with personal computers and laptops, can be used as an alternative modelling platform for thermodynamic analyses and optimisation. The paper describes the VBA user-defined-functions developed for determining the refrigerants properties with Excel. For illustration, the combination is used to model and optimise the intermediate temperature for a propane/iso-butane cascade refrigeration system.Keywords: thermodynamic optimisation, engineering education, excel, VBA, cascade refrigeration system
Procedia PDF Downloads 4413041 Drivers of Digital Product Innovation in Firms: An Empirical Study of Technological, Organizational, and Environmental Factors
Authors: Anne Theresa Eidhoff, Sarah E. Stief, Markus Voeth, Sarah Gundlach
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With digitalization increasingly changing the rules of competition, firms face the need to adapt and assimilate digital technologies in order to remain competitive. Firms can choose from various possibilities to integrate digital technologies including the option to embed digital technologies aiming to innovate products or to develop digital products. However, the question of which specific factors influence a firm’s decision to pursue digital product innovation remains unanswered in research. By adopting the Technology-Organization-Environment (TOE)-framework we have designed a qualitative exploratory study including eleven German practitioners to investigate relevant contingency factors. Our results indicate that the most critical factors for a company’s decision to pursue digital product innovation can be found in the technological and environmental dimensions, namely customers, competitive pressure, technological change, as well as digitalization fit.Keywords: digital innovation, digitalization, product innovation, TOE-framework
Procedia PDF Downloads 4853040 Adapting Strategies of Subaltern Counterpublics under Coronavirus-Related Restrictions
Authors: Alisa Sheppental
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The focus of this paper is the impact of coronavirus-related restrictions on the legitimacy and efficacy of subaltern counter publics and political resistance. Both difficulties and alterations of strategies needed to be considered by modern political movements within the counter-public sphere will be illustrated based on recent examples of protests in Hong Kong, Thailand, Belarus, Poland, and France. The dynamics of the modern globalized world have previously required a high level of adaptability, which resulted in a number of new features of modern political resistance in contrast with previous decades, including digitalization of protests and higher involvement of previously fewer active citizens (women, elderly, people with disabilities, etc.) However, a global pandemic situation, along with massive restrictions of daily lives, provide new input for both theoretical and empirical analysis. The following paper represents an attempt to summarize coping and adapting strategies of subaltern counter publics and activist groups under coronavirus-related restrictions.Keywords: citizenship, political activism, subaltern counterpublics, discourse ethics
Procedia PDF Downloads 1343039 A Mathematical Model for a Two-Stage Assembly Flow-Shop Scheduling Problem with Batch Delivery System
Authors: Saeedeh Ahmadi Basir, Mohammad Mahdavi Mazdeh, Mohammad Namakshenas
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Manufacturers often dispatch jobs in batches to reduce delivery costs. However, sending several jobs in batches can have a negative effect on other scheduling-related objective functions such as minimizing the number of tardy jobs which is often used to rate managers’ performance in many manufacturing environments. This paper aims to minimize the number of weighted tardy jobs and the sum of delivery costs of a two-stage assembly flow-shop problem in a batch delivery system. We present a mixed-integer linear programming (MILP) model to solve the problem. As this is an MILP model, the commercial solver (the CPLEX solver) is not guaranteed to find the optimal solution for large-size problems at a reasonable amount of time. We present several numerical examples to confirm the accuracy of the model.Keywords: scheduling, two-stage assembly flow-shop, tardy jobs, batched delivery system
Procedia PDF Downloads 4643038 Would Intra-Individual Variability in Attention to Be the Indicator of Impending the Senior Adults at Risk of Cognitive Decline: Evidence from Attention Network Test(ANT)
Authors: Hanna Lu, Sandra S. M. Chan, Linda C. W. Lam
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Objectives: Intra-individual variability (IIV) has been considered as a biomarker of healthy ageing. However, the composite role of IIV in attention, as an impending indicator for neurocognitive disorders warrants further exploration. This study aims to investigate the IIV, as well as their relationships with attention network functions in adults with neurocognitive disorders (NCD). Methods: 36adults with NCD due to Alzheimer’s disease(NCD-AD), 31adults with NCD due to vascular disease (NCD-vascular), and 137 healthy controls were recruited. Intraindividual standard deviations (iSD) and intraindividual coefficient of variation of reaction time (ICV-RT) were used to evaluate the IIV. Results: NCD groups showed greater IIV (iSD: F= 11.803, p < 0.001; ICV-RT:F= 9.07, p < 0.001). In ROC analyses, the indices of IIV could differentiateNCD-AD (iSD: AUC value = 0.687, p= 0.001; ICV-RT: AUC value = 0.677, p= 0.001) and NCD-vascular (iSD: AUC value = 0.631, p= 0.023;ICV-RT: AUC value = 0.615, p= 0.045) from healthy controls. Moreover, the processing speed could distinguish NCD-AD from NCD-vascular (AUC value = 0.647, p= 0.040). Discussion: Intra-individual variability in attention provides a stable measure of cognitive performance, and seems to help distinguish the senior adults with different cognitive status.Keywords: intra-individual variability, attention network, neurocognitive disorders, ageing
Procedia PDF Downloads 4763037 The Interrelationship between Formal and Informal Institutions and Its Impacts on the Autonomy of Public Service Delivery Units: The Case of Vietnam
Authors: Minh Thi Hai Vo
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This article draws on in-depth interviews with state employees at public hospitals and universities in its institutional analysis of the autonomy practices of public service delivery units in Vietnam. Unlike many empirical and theoretical studies that view formal and informal institutions as complements or substitutes, this article finds no evidence of complementary or substitutive relationships. Instead, the article finds that formal institutions accommodate informal ones and that informal institutions tend to compete and interfere, with the existing and ineffective formal institutions. The result of such conflicting relationship is that the actual autonomy of public service delivery units is, in most cases, perceived to be greater than the formal autonomy they are given. In the condition of poor regulation, the informal autonomy may result in unethical practices including rent-seeking and corruption. The implication of the study finding is policy-makers need to redesign and reorganize the autonomisation of public service delivery units to make informal institutions support and reinforce formal ones in a complementary manner.Keywords: autonomy, formal institutions, informal institutions, public service delivery units, Vietnam
Procedia PDF Downloads 2073036 Optimization of Wavy Channel Using Genetic Algorithm
Authors: Yue-Tzu Yang, Peng-Jen Chen
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The present study deals with the numerical optimization of wavy channel with the help of genetic algorithm (GA). Three design variables related to the wave amplitude (A), the wavelength (λ) and the channel aspect ratio (α) are chosen and their ranges are decided through preliminary calculations of three-dimensional Navier-stokes and energy equations. A parametric study is also performed to show the effects of different design variables on the overall performance of the wavy channel. Objective functions related to the heat transfer and pressure drop, performance factor (PF) is formulated to analyze the performance of the wavy channel. The numerical results show that the wave amplitude and the channel aspect ratio have significant effects on the thermal performance. It can improve the performance of the wavy channels by increasing wave amplitude or decreasing the channel aspect ratio. Increasing wavelengths have no significant effects on the heat transfer performance.Keywords: wavy channel, genetic algorithm, optimization, numerical simulation
Procedia PDF Downloads 3023035 Political Leadership: Bane of African Development
Authors: Samaila Liman Gamba
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This paper discussed the importance of good governance and its impact on the socio-economic and political development of African countries and, conversely, its underdevelopment and consequent stagnation. The study employed the use of quantitative and descriptive methods of collecting secondary data. The system analysis approach was also adopted as the theoretical framework. It is a global system, but it is also used to analyze the place of regions and single states within it. The study showed that political leadership in Africa based on empirical observation and documented evidence since the hard-won political independence from colonial Europe has become one of Africa’s sources of problems confronting the states and their resources became the primary purpose of political contestation and the establishment of a political culture based on ethnicity and authoritarian pattern of governance. The solution is for African leaders to learn and imbibe the leadership qualities of the late Nelson Mandela, Nyerere and Kwame Nkrumah, who carried their citizens along and were devoid of ethnicity and personal aggrandizement. They sacrificed their lives for their countrymen and fought against imperialism and are counted as patriots.Keywords: political leadership, African development, constitutional democracy, power and resource control
Procedia PDF Downloads 633034 Labour Standards and Bilateral Migration Flows in ASEAN
Authors: Rusmawati Said, N. Kar Yee, Asmaddy Haris
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This study employs a panel data set of ASEAN member states, 17 European Union (EU) countries, 7 American countries and 11 other Asia Pacific countries (China Mainland and Hong Kong SAR are treated as two separated countries) to investigate the role of labour standards in explaining the pattern of bilateral migration flows in ASEAN. Using pooled Ordinary Least Square (OLS) this study found mixed results. The result varies on how indicators were used to measure the level of labour standards in the empirical analysis. In one side, better labour standards (represented by number of strikes and weekly average working hours) promote bilateral migration among the selected countries. On the other side, increase in cases of occupational injuries lead to an increase in bilateral migration, reflecting that worsen in working conditions do not influence the workers’ decision from moving. The finding from this study become important to policy maker as the issues of massive low skilled workers have a significant impact to the role of labour standard in shaping the migration flows.Keywords: labour standard, migration, ASEAN, economics and financial engineering
Procedia PDF Downloads 4163033 The Effect of Taxes on Development: An Albanian Case
Authors: Mergleda Hodo
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All national governments aim to achieve economic equilibrium to build sustainable welfare, political stability, and economic equilibrium. There are various instruments to stimulate economic development and growth and achieve macroeconomic objectives. After the collapse of the political and economic system in the 1990s, some countries faced the complex challenge of economic development. This study aims to determine, based on empirical research, whether and to what extent tax revenue has an impact on the economic development of Albania. Furthermore, it gives an overview of the ways in which high tax burdens on the western Balkan countries have negatively affected foreign investment and reduced economic growth. This analysis is important for these selected countries, as the financial system has changed significantly over the years and has been affected significantly by a period of economic transition. The analysis is performed based on secondary data possessed by the World Bank and the central bank of each participating country between 2005 and 2018. The research findings indicate that tax policy affects, to a significant extent, the economic development of Albania. An efficient tax system is when individuals are willing to pay tax liability which will help in improving the economic well-being of a country.Keywords: tax, development, economic growth, tax revenue
Procedia PDF Downloads 833032 Higher Education and Empowerment of Women in Assam (India): An Empirical Analysis
Authors: Anupam Deka, Indira Bardoloi
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Gender discrimination has been considered as a major obstacle in granting equal opportunity for women in higher education as education plays a pivotal role in a country’s socioeconomic development. To examine the empowerment of women in the higher education field of Assam, a case study has been carried out. In the first stage, an overview of enrollment of students in different courses has been made by considering the whole state. In the second stage, a study has been conducted regarding the enrollment of students in various degree and postgraduate courses for the period 2000-2007 at Gauhati University (one of the four universities of Assam), and the relevant data has been collected. It has been found that though the enrollment of students in the degree levels has been constantly increasing, but the enrollment of girls are not proportionately increasing, especially in commerce and law. On the other hand, in the postgraduate level, these proportions are higher in almost all subjects (except some subjects like M. COM., L.L.M, M. C. A., Mathematics, etc.), indicating that compared to boys, a higher number of girls are being admitted in postgraduate courses.Keywords: field study, enrollment of girls in degree and postgratudate levels, regression lines, chi square test, diagrams, statistical tables
Procedia PDF Downloads 2623031 Between Legal Authority and Epistemic Competence: A Case Study of the Brazilian Supreme Court
Authors: Júlia Massadas
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The objective of this paper is to analyze the role played by the institute of the public hearings in the Brazilian Supreme Court. The public hearings are regulated since 1999 by the Brazilian Laws nº 9.868, nº 9.882 and by the Intern Regiment of the Brazilian Supreme Court. According to this legislation, the public hearings are supposed to be called when a matter of circumstance of fact must be clarified, what can be done through the hearing of the testimonies of persons with expertise and authority in the theme related to the cause. This work aims to investigate what is the role played by the public hearings and by the experts in the Brazilian Supreme Court. The hypothesis of this research is that: (I) The public hearings in the Brazilian Supreme Court are used to uphold a rhetoric of a democratic legitimacy of the Court`s decisions; (II) The Legislative intentions have been distorted. To test this hypothesis, the adopted methodology involves an empirical study of the Brazilian jurisprudence. As a conclusion, it follows that the public hearings convened by the Brazilian Supreme Court do not correspond, in practice, to the role assigned to them by the Congress since they do not serve properly to epistemic interests. The public hearings not only do not legitimate democratically the decisions, but also, do not properly clarify technical issues.Keywords: Brazilian Supreme Court, constitutional law, public hearings, epistemic competence, legal authority
Procedia PDF Downloads 4043030 “Self-Torturous Thresholds” in Post-WWII Japan: Three Thresholds to Queer Japanese Futures
Authors: Maari Sugawara
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This arts-based research is about "self-torture": the interplay of seemingly opposing elements of pain, pleasure, submission, and power. It asserts that "self-torture" can be considered a nontrivial mediation between the aesthetic and the sociopolitical. It explores what the author calls queered self-torture; "self-torture" marked by an ambivalence that allows the oppressed to resist, and their counter-valorization occasionally functions as therapeutic solutions to the problems they highlight and condense. The research goal is to deconstruct normative self-torture and propose queered self-torture as a fertile ground for considering the complexities of desire that allow the oppressed to practice freedom. While “self-torture” manifests in many societies, this research focuses on cultural and national identity in post-WWII Japan using this lens of self-torture, as masochism functions as the very basis for Japanese cultural and national identity to ensure self-preservation. This masochism is defined as an impulse to realize a sense of pride and construct an identity through the acceptance of subordination, shame, and humiliation in the face of an all-powerful Other; the dominant Euro-America. It could be argued that this self-torture is a result of Japanese cultural annihilation and the trauma of the nation's defeat to the US. This is the definition of "self-torturous thresholds," the author’s post-WWII Japan psycho-historical diagnosis; when this threshold is crossed, the oppressed begin to torture themselves; the oppressors no longer need to do anything to maintain their power. The oppressed are already oppressing themselves. The term "oppressed" here refers to Japanese individuals and residents of Japan who are subjected to oppressive “white” heteropatriarchal supremacist structures and values that serve colonialist interests. There are three stages in "self-torturous thresholds": (1) the oppressors no longer need to oppress because the oppressed voluntarily commit to self-torture; (2) the oppressed find pleasure in self-torture; and (3) the oppressed achieve queered self-torture, to achieve alternative futures. Using the conceptualization of "self-torture," this research examines and critiques pleasure, desire, capital, and power in postwar Japan, which enables the discussion of the data-colonizing “Moonshot Research and Development program”. If the oppressed want to divest from the habits of normative self-torture, which shape what is possible in both our present and future, we need methods to feel and know that the alternative results of self-torture are possible. Phase three will be enacted using Sarah Ahmed's queer methodology to reorient national and cultural identity away from heteronormativity. Through theoretical analysis, textual analysis, archival research, ethnographic interviews, and digital art projects, including experimental documentary as a method to capture the realities of the individuals who are practicing self-torture, this research seeks to reveal how self-torture may become not just a vehicle of pleasure but also a mode of critiquing power and achieving freedom. It seeks to encourage the imaginings of queer Japanese futures, where the marginalized survive Japan’s natural and man-made disasters and Japan’s Imperialist past and present rather than submitting to the country’s continued violence.Keywords: arts-based research, Japanese studies, interdisciplinary arts, queer studies, cultural studies, popular culture, BDSM, sadomasochism, sexuality, VR, AR, digital art, visual arts, speculative fiction
Procedia PDF Downloads 753029 Beyond Classic Program Evaluation and Review Technique: A Generalized Model for Subjective Distributions with Flexible Variance
Authors: Byung Cheol Kim
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The Program Evaluation and Review Technique (PERT) is widely used for project management, but it struggles with subjective distributions, particularly due to its assumptions of constant variance and light tails. To overcome these limitations, we propose the Generalized PERT (G-PERT) model, which enhances PERT by incorporating variability in three-point subjective estimates. Our methodology extends the original PERT model to cover the full range of unimodal beta distributions, enabling the model to handle thick-tailed distributions and offering formulas for computing mean and variance. This maintains the simplicity of PERT while providing a more accurate depiction of uncertainty. Our empirical analysis demonstrates that the G-PERT model significantly improves performance, particularly when dealing with heavy-tail subjective distributions. In comparative assessments with alternative models such as triangular and lognormal distributions, G-PERT shows superior accuracy and flexibility. These results suggest that G-PERT offers a more robust solution for project estimation while still retaining the user-friendliness of the classic PERT approach.Keywords: PERT, subjective distribution, project management, flexible variance
Procedia PDF Downloads 213028 Prediction of California Bearing Ratio from Physical Properties of Fine-Grained Soils
Authors: Bao Thach Nguyen, Abbas Mohajerani
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The California bearing ratio (CBR) has been acknowledged as an important parameter to characterize the bearing capacity of earth structures, such as earth dams, road embankments, airport runways, bridge abutments, and pavements. Technically, the CBR test can be carried out in the laboratory or in the field. The CBR test is time-consuming and is infrequently performed due to the equipment needed and the fact that the field moisture content keeps changing over time. Over the years, many correlations have been developed for the prediction of CBR by various researchers, including the dynamic cone penetrometer, undrained shear strength, and Clegg impact hammer. This paper reports and discusses some of the results from a study on the prediction of CBR. In the current study, the CBR test was performed in the laboratory on some fine-grained subgrade soils collected from various locations in Victoria. Based on the test results, a satisfactory empirical correlation was found between the CBR and the physical properties of the experimental soils.Keywords: California bearing ratio, fine-grained soils, soil physical properties, pavement, soil test
Procedia PDF Downloads 5123027 FPGA Implementation of Novel Triangular Systolic Array Based Architecture for Determining the Eigenvalues of Matrix
Authors: Soumitr Sanjay Dubey, Shubhajit Roy Chowdhury, Rahul Shrestha
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In this paper, we have presented a novel approach of calculating eigenvalues of any matrix for the first time on Field Programmable Gate Array (FPGA) using Triangular Systolic Arra (TSA) architecture. Conventionally, additional computation unit is required in the architecture which is compliant to the algorithm for determining the eigenvalues and this in return enhances the delay and power consumption. However, recently reported works are only dedicated for symmetric matrices or some specific case of matrix. This works presents an architecture to calculate eigenvalues of any matrix based on QR algorithm which is fully implementable on FPGA. For the implementation of QR algorithm we have used TSA architecture, which is further utilising CORDIC (CO-ordinate Rotation DIgital Computer) algorithm, to calculate various trigonometric and arithmetic functions involved in the procedure. The proposed architecture gives an error in the range of 10−4. Power consumption by the design is 0.598W. It can work at the frequency of 900 MHz.Keywords: coordinate rotation digital computer, three angle complex rotation, triangular systolic array, QR algorithm
Procedia PDF Downloads 4183026 3D Guidance of Unmanned Aerial Vehicles Using Sliding Mode Approach
Authors: M. Zamurad Shah, M. Kemal Ozgoren, Raza Samar
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This paper presents a 3D guidance scheme for Unmanned Aerial Vehicles (UAVs). The proposed guidance scheme is based on the sliding mode approach using nonlinear sliding manifolds. Generalized 3D kinematic equations are considered here during the design process to cater for the coupling between longitudinal and lateral motions. Sliding mode based guidance scheme is then derived for the multiple-input multiple-output (MIMO) system using the proposed nonlinear manifolds. Instead of traditional sliding surfaces, nonlinear sliding surfaces are proposed here for performance and stability in all flight conditions. In the reaching phase control inputs, the bang-bang terms with signum functions are accompanied with proportional terms in order to reduce the chattering amplitudes. The Proposed 3D guidance scheme is implemented on a 6-degrees-of-freedom (6-dof) simulation of a UAV and simulation results are presented here for different 3D trajectories with and without disturbances.Keywords: unmanned aerial vehicles, sliding mode control, 3D guidance, nonlinear sliding manifolds
Procedia PDF Downloads 453