Search results for: legal transfer
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4291

Search results for: legal transfer

2071 Compressible Flow Modeling in Pipes and Porous Media during Blowdown Experiment

Authors: Thomas Paris, Vincent Bruyere, Patrick Namy

Abstract:

A numerical model is developed to simulate gas blowdowns through a thin tube and a filter (porous media), separating a high pressure gas filled reservoir to low pressure ones. Based on a previous work, a one-dimensional approach is developed by using the finite element method to solve the transient compressible flow and to predict the pressure and temperature evolution in space and time. Mass, momentum, and energy conservation equations are solved in a fully coupled way in the reservoirs, the pipes and the porous media. Numerical results, such as pressure and temperature evolutions, are firstly compared with experimental data to validate the model for different configurations. Couplings between porous media and pipe flow are then validated by checking mass balance. The influence of the porous media and the nature of the gas is then studied for different initial high pressure values.

Keywords: compressible flow, fluid mechanics, heat transfer, porous media

Procedia PDF Downloads 390
2070 Electro-Hydrodynamic Effects Due to Plasma Bullet Propagation

Authors: Panagiotis Svarnas, Polykarpos Papadopoulos

Abstract:

Atmospheric-pressure cold plasmas continue to gain increasing interest for various applications due to their unique properties, like cost-efficient production, high chemical reactivity, low gas temperature, adaptability, etc. Numerous designs have been proposed for these plasmas production in terms of electrode configuration, driving voltage waveform and working gas(es). However, in order to exploit most of the advantages of these systems, the majority of the designs are based on dielectric-barrier discharges (DBDs) either in filamentary or glow regimes. A special category of the DBD-based atmospheric-pressure cold plasmas refers to the so-called plasma jets, where a carrier noble gas is guided by the dielectric barrier (usually a hollow cylinder) and left to flow up to the atmospheric air where a complicated hydrodynamic interplay takes place. Although it is now well established that these plasmas are generated due to ionizing waves reminding in many ways streamer propagation, they exhibit discrete characteristics which are better mirrored on the terms 'guided streamers' or 'plasma bullets'. These 'bullets' travel with supersonic velocities both inside the dielectric barrier and the channel formed by the noble gas during its penetration into the air. The present work is devoted to the interpretation of the electro-hydrodynamic effects that take place downstream of the dielectric barrier opening, i.e., in the noble gas-air mixing area where plasma bullet propagate under the influence of local electric fields in regions of variable noble gas concentration. Herein, we focus on the role of the local space charge and the residual ionic charge left behind after the bullet propagation in the gas flow field modification. The study communicates both experimental and numerical results, coupled in a comprehensive manner. The plasma bullets are here produced by a custom device having a quartz tube as a dielectric barrier and two external ring-type electrodes driven by sinusoidal high voltage at 10 kHz. Helium gas is fed to the tube and schlieren photography is employed for mapping the flow field downstream of the tube orifice. Mixture mass conservation equation, momentum conservation equation, energy conservation equation in terms of temperature and helium transfer equation are simultaneously solved, leading to the physical mechanisms that govern the experimental results. Namely, we deal with electro-hydrodynamic effects mainly due to momentum transfer from atomic ions to neutrals. The atomic ions are left behind as residual charge after the bullet propagation and gain energy from the locally created electric field. The electro-hydrodynamic force is eventually evaluated.

Keywords: atmospheric-pressure plasmas, dielectric-barrier discharges, schlieren photography, electro-hydrodynamic force

Procedia PDF Downloads 130
2069 Challenges of Women Leadership in a Patriarchy Society: Implications for Development of African Women

Authors: Catherine Oluyemo

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In Africa, patriarchy has manifested itself in the socio-cultural, political, economic and legal institutions. The decree of the father as the male head of the family has contributed to the powerlessness of women in African nations. To buttress this perception, in his work Meno, Plato made a declaration in the platonic dialogue that the desirable quality of a man should be the capacity to administer the state, and in the administration of it to benefit his friends and harm his enemies; and he must also be careful not to suffer harm himself. Furthermore, he said: a woman's good worth may also be easily described as ordering her house, keep what is indoors, and obey her husband. The works of Aristotle portrayed women as morally, intellectually, and physically inferior to men; they saw women as the property of men; claimed that women's role in society was to reproduce and serve men in the household; and saw male domination of women as natural and virtuous. This has been sustained for ages and is incessantly impinging on the involvement of women in African leadership positions. The purpose of this paper is to make sense of the concept of patriarchy in relations to women participation in Africa leadership, and its challenges in the participation of women in the leadership positions of Africa. It seeks to discover what women should do to make their voices heard, to participate in leadership arrangements so as to actualize their potentials in contributing to the development of Africa.

Keywords: women, leadership, patriarchy, development, actualize, potentials

Procedia PDF Downloads 334
2068 A Secure Routing Algorithm for ‎Underwater Wireless Sensor Networks

Authors: Seyed Mahdi Jameii

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Underwater wireless sensor networks have been attracting the interest of many ‎researchers lately, and the past three decades have beheld the rapid progress of ‎underwater acoustic communication. One of the major problems in underwater wireless ‎sensor networks is how to transfer data from the moving node to the base stations and ‎choose the optimized route for data transmission. Secure routing in underwater ‎wireless sensor network (UWCNs) is necessary for packet delivery. Some routing ‎protocols are proposed for underwater wireless sensor networks. However, a few ‎researches have been done on secure routing in underwater sensor networks. In this ‎article, a secure routing protocol is provided to resist against wormhole and sybil ‎attacks. The results indicated acceptable performance in terms of increasing the packet ‎delivery ratio with regards to the attacks, increasing network lifetime by creating ‎balance in the network energy consumption, high detection rates against the attacks, ‎and low-end to end delay.‎

Keywords: attacks, routing, security, underwater wireless sensor networks

Procedia PDF Downloads 404
2067 Criminal Liability for Copyright and Related Rights Infringement, Albania Legislation Perspective

Authors: Ilda Muçmataj, Anjeza Liçenji, Borana Kalemi

Abstract:

Copyright and related rights have been pivotal in driving the economic growth of nations worldwide and fostering culture and new forms of entertainment. The introduction of the internet and technological advancement has significantly expanded the opportunities for creators and rights holders to promote their works and boost their revenues. However, this digital era has also brought about complex challenges, leading to a more extensive range of copyright infringement, primarily due to the substantial surge in piracy and counterfeiting. Despite being reported internationally, the mechanisms to tackle and the responsibility for enforcing copyright infringements often remain rooted in national jurisdictions, resulting in a gap between the scale of the problem and the efficacy of enforcement measures. Thus, it is essential to ensure adequate legal protection, a vital safeguard for authors' economic and moral interests, information security, innovative development promotion, and intellectual creativity preservation. This paper describes Albanian criminal law-based copyright enforcement legislation, focusing on doctrinal guidance and practical judicial considerations. Lastly, the paper offers recommendations for enhancing copyright protection and related rights.

Keywords: author, copyright infringement, copyright, criminal liability, intellectual property, piracy

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2066 Thermal Analysis of Friction Stir Welded Dissimilar Materials with Different Preheating Conditions

Authors: Prashant S. Humnabad

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The objective of this work is to carry out a thermal heat transfer analysis to obtain the time dependent temperature field in welding process friction stir welded dissimilar materials with different preheating temperature. A series of joints were made on four mm thick aluminum and steel plates. The temperature used was 100ºC, 150ºC and 200ºC. The welding operation was performed with different rotational speeds and traverse speed (1000, 1400 and 2000 rmp and 16, 20 and 25 mm/min..). In numerical model, the welded plate was modeled as the weld line is the symmetric line. The work-piece has dimensions of 100x100x4 mm. The obtained result was compared with experimental result, which shows good agreement and within the acceptable limit. The peak temperature at the weld zone increases significantly with respect to increase in process time.

Keywords: FEA, thermal analysis, preheating, friction stir welding

Procedia PDF Downloads 175
2065 Investigation of Clustering Algorithms Used in Wireless Sensor Networks

Authors: Naim Karasekreter, Ugur Fidan, Fatih Basciftci

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Wireless sensor networks are networks in which more than one sensor node is organized among themselves. The working principle is based on the transfer of the sensed data over the other nodes in the network to the central station. Wireless sensor networks concentrate on routing algorithms, energy efficiency and clustering algorithms. In the clustering method, the nodes in the network are divided into clusters using different parameters and the most suitable cluster head is selected from among them. The data to be sent to the center is sent per cluster, and the cluster head is transmitted to the center. With this method, the network traffic is reduced and the energy efficiency of the nodes is increased. In this study, clustering algorithms were examined in terms of clustering performances and cluster head selection characteristics to try to identify weak and strong sides. This work is supported by the Project 17.Kariyer.123 of Afyon Kocatepe University BAP Commission.

Keywords: wireless sensor networks (WSN), clustering algorithm, cluster head, clustering

Procedia PDF Downloads 497
2064 Blocking of Random Chat Apps at Home Routers for Juvenile Protection in South Korea

Authors: Min Jin Kwon, Seung Won Kim, Eui Yeon Kim, Haeyoung Lee

Abstract:

Numerous anonymous chat apps that help people to connect with random strangers have been released in South Korea. However, they become a serious problem for young people since young people often use them for channels of prostitution or sexual violence. Although ISPs in South Korea are responsible for making inappropriate content inaccessible on their networks, they do not block traffic of random chat apps since 1) the use of random chat apps is entirely legal. 2) it is reported that they use HTTP proxy blocking so that non-HTTP traffic cannot be blocked. In this paper, we propose a service model that can block random chat apps at home routers. A service provider manages a blacklist that contains blocked apps’ information. Home routers that subscribe the service filter the traffic of the apps out using deep packet inspection. We have implemented a prototype of the proposed model, including a centralized server providing the blacklist, a Raspberry Pi-based home router that can filter traffic of the apps out, and an Android app used by the router’s administrator to locally customize the blacklist.

Keywords: deep packet inspection, internet filtering, juvenile protection, technical blocking

Procedia PDF Downloads 332
2063 Development of Under Water Autonomous Vertical Profiler: Unique Solution to Oceanographic Studies

Authors: I. K. Sharma

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Over the years world over system are being developed by research labs continuously monitor under water parameters in the coastal waters of sea such as conductivity, salinity, pressure, temperature, chlorophyll and biological blooms at different levels of water column. The research institutions have developed profilers which are launched by ship connected through cable, glider type profilers following underwater trajectory, buoy any driven profilers, wire guided profilers etc. In all these years, the effect was to design autonomous profilers with no cable quality connection, simple operation and on line date transfer in terms accuracy, repeatability, reliability and consistency. Hence for the Ministry of Communication and Information Technology, India sponsored research project to National Institute of Oceanography, GOA, India to design and develop autonomous vertical profilers, it has taken system and AVP has been successfully developed and tested.

Keywords: oceanography, water column, autonomous profiler, buoyancy

Procedia PDF Downloads 386
2062 Utilization of Cloud-Based Learning Platform for the Enhancement of IT Onboarding System

Authors: Christian Luarca

Abstract:

The study aims to define the efficiency of e-Trainings by the use of cloud platform as part of the onboarding process for IT support engineers. Traditional lecture based trainings involves human resource to guide and assist new hires as part of onboarding which takes time and effort. The use of electronic medium as a platform for training provides a two-way basic communication that can be done in a repetitive manner. The study focuses on determining the most efficient manner of learning the basic knowledge on IT support in the shortest time possible. This was determined by conducting the same set of knowledge transfer categories in two different approaches, one being the e-Training and the other using the traditional method. Performance assessment will be done by the use of Service Tracker Assessment (STA) Tool and Service Manager. Data gathered from this ongoing study will promote the utilization of e-Trainings in the IT onboarding process.

Keywords: cloud platform, e-Training, efficiency, onboarding

Procedia PDF Downloads 142
2061 Second-Order Slip Flow and Heat Transfer in a Long Isothermal Microchannel

Authors: Huei Chu Weng, Chien-Hung Liu

Abstract:

This paper presents a study on the effect of second-order slip and jump on forced convection through a long isothermally heated or cooled planar microchannel. The fully developed solutions of thermal flow fields are analytically obtained on the basis of the second-order Maxwell-Burnett slip and Smoluchowski jump boundary conditions. Results reveal that the second-order term in the Karniadakis slip boundary condition is found to contribute a negative velocity slip and then to lead to a higher pressure drop as well as a higher fluid temperature for the heated-wall case or to a lower fluid temperature for the cooled-wall case. These findings are contrary to predictions made by the Deissler model. In addition, the role of second-order slip becomes more significant when the Knudsen number increases.

Keywords: microfluidics, forced convection, gas rarefaction, second-order boundary conditions

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2060 Tokenization of Blue Bonds to Scale Blue Carbon Projects

Authors: Rodrigo Buaiz Boabaid

Abstract:

Tokenization of Blue Bonds is an emerging Green Finance tool that has the potential to scale Blue Carbon Projects to fight climate change. This innovative solution has a huge potential to democratize the green finance market and catalyze innovations in the climate change finance sector. Switzerland has emerged as a leader in the Green Finance space and is well-positioned to drive the adoption of Tokenization of Blue & Green Bonds. This unique approach has the potential to unlock new sources of capital and enable global investors to participate in the financing of sustainable blue carbon projects. By leveraging the power of blockchain technology, Tokenization of Blue Bonds can provide greater transparency, efficiency, and security in the investment process while also reducing transaction costs. Investments are in line with the highest regulations and designed according to the stringent legal framework and compliance standards set by Switzerland. The potential benefits of Tokenization of Blue Bonds are significant and could transform the way that sustainable projects are financed. By unlocking new sources of capital, this approach has the potential to accelerate the deployment of Blue Carbon projects and create new opportunities for investors to participate in the fight against climate change.

Keywords: blue bonds, blue carbon, tokenization, green finance

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2059 Flexible Design of Triboelectric Nanogenerators for Efficient Vibration Energy Harvesting

Authors: Meriam Khelifa

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In recent years, many studies have focused on the harvesting of the vibrations energy to produce electrical energy using contact separation (CS) triboelectric nanogenerators (TENG). The simplest design for a TENG consists of a capacitor comprising a single moving electrode. The conversion efficiency of vibration energy into electrical energy can, in principle, reach 100%. But to actually achieve this objective, it is necessary to optimize the parameters of the TENG, such as the dielectric constant and the thickness of the insulator, the load resistance, etc. In particular, the use of a switch which is actioned at optimal times within the TENG cycle is essential. Using numerical modeling and experimental design, we applied a methodology to find the TENG parameters which optimize the energy transfer efficiency (ETE) to almost 100% for any vibration frequency and amplitude. The rather simple design of a TENG is promising as an environment friendly device. It opens the doors for harvesting acoustic vibrations from the environment and to design effective protection against environmental noise.

Keywords: vibrations, CS TENG, efficiency, design of experiments

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2058 Managing the Cognitive Load of Medical Students during Anatomy Lecture

Authors: Siti Nurma Hanim Hadie, Asma’ Hassan, Zul Izhar Ismail, Ahmad Fuad Abdul Rahim, Mohd. Zarawi Mat Nor, Hairul Nizam Ismail

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Anatomy is a medical subject, which contributes to high cognitive load during learning. Despite its complexity, anatomy remains as the most important basic sciences subject with high clinical relevancy. Although anatomy knowledge is required for safe practice, many medical students graduated without having sufficient knowledge. In fact, anatomy knowledge among the medical graduates was reported to be declining and this had led to various medico-legal problems. Applying cognitive load theory (CLT) in anatomy teaching particularly lecture would be able to address this issue since anatomy information is often perceived as cognitively challenging material. CLT identifies three types of loads which are intrinsic, extraneous and germane loads, which combine to form the total cognitive load. CLT describe that learning can only occur when the total cognitive load does not exceed human working memory capacity. Hence, managing these three types of loads with the aim of optimizing the working memory capacity would be beneficial to the students in learning anatomy and retaining the knowledge for future application.

Keywords: cognitive load theory, intrinsic load, extraneous load, germane load

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2057 Experimental Investigation of Energy Performance of Split Type Air Conditioning for Building under Various Indoor Set Point Temperatures and Different Air Flowrates through Cooling Coil

Authors: Niran Watchrodom

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An experimental study was carried out to investigate the energy performance of a 1.5 Tr commercial split type air conditioner operating at different indoor set points and different air flowrate circulating through the cooling coil. The refrigerant R-22 was used as working fluid. In this paper, the test conditions considered were varied as follows: The room temperature varied from 23, 24, 25, 26, and 27 C, the air velocity passing through the evaporator was varied from 1.9, 2.1 and 2.4 m/s. The air velocity passing through the condenser was kept constant at 5 m/s. The results showed that when the indoor temperature was high, 27 C, and air velocity was 1.9 m/s, the coefficient of performance (COP) of the system was 3.74. The electrical power consumption of compressor was 1.64 kW, the rate of heat transfer in the condenser and evaporator were 7.79 and 6.10 kW, respectively. The amount corresponding amount of condensed water coming out of evaporator was 8.20 liter. The system can applied to commercial building.

Keywords: condensed water, coefficient of performance, air velocity

Procedia PDF Downloads 427
2056 The Ethics of Jaw Wiring for Weight Loss by Dentists in South Africa: A Principlist Analysis

Authors: Jillian Gardner, Hilde D. Miniggio

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The increasing prevalence of obesity has driven the pursuit of alternative weight loss strategies, such as jaw wiring (or ‘slimming wires’), a technique known in the medical community as maxillomandibular fixation, which has evolved beyond its original intention of treating temporomandibular joint disorders. Individuals have increasingly sought and utilized the procedure for weight loss purposes. Although legal in South Africa, this trend presents dentists with ethical dilemmas, as they face requests for interventions that prioritize aesthetic preferences over medical necessity. Drawing on scholarly literature and the four principles framework of Beauchamp and Childress, this ethical analysis offers guidance for dentists facing the ethical dilemma of patient requests for jaw wiring as a weight management intervention. The ethical analysis concludes that dentists who refuse autonomous requests to perform jaw wiring for purely weight loss purposes are ethically justified within the principlist framework in overriding these requests when the principles of non-maleficence and beneficence are at stake. The well-being and health of the patient, as well as societal and professional obligations, justify the refusal to perform jaw wiring purely for weight loss.

Keywords: ethics, jaw wiring, maxillomandibular fixation, principlism, weight loss

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2055 Dowry System and Gender Discrimination

Authors: Vanitha Dapparabail

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Dowry is a system attached to Indian marriage system, it is practice of exchanging the goods and articles in a majority of Indian weddings. Although its practice became illegal in 1961, dowry flourishes among all social classes. Families of the bride and groom negotiate transfer of assets to the groom and his family in exchange for marrying the bride, often within the context of an arranged marriage. Dissatisfaction with the amount of dowry may result in abuse of the bride. In extreme cases “dowry deaths” or the murder of the bride by her husband and his family take place. This article conducts a feminist psychological analysis of the dowry phenomenon, its link to domestic violence against women, and the role of the perpetrators. Existing and new explanations of the dowry system and its ramifications are explored. Psychologically dowry system is greater mental stress for the Indian women and it is a really a part of gender discrimination. This part of the study can explore the amount of gender discrimination in Indian society.

Keywords: Dowry system, violence, gender discrimination, India

Procedia PDF Downloads 467
2054 Evaluating Portfolio Performance by Highlighting Network Property and the Sharpe Ratio in the Stock Market

Authors: Zahra Hatami, Hesham Ali, David Volkman

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Selecting a portfolio for investing is a crucial decision for individuals and legal entities. In the last two decades, with economic globalization, a stream of financial innovations has rushed to the aid of financial institutions. The importance of selecting stocks for the portfolio is always a challenging task for investors. This study aims to create a financial network to identify optimal portfolios using network centralities metrics. This research presents a community detection technique of superior stocks that can be described as an optimal stock portfolio to be used by investors. By using the advantages of a network and its property in extracted communities, a group of stocks was selected for each of the various time periods. The performance of the optimal portfolios compared to the famous index. Their Sharpe ratio was calculated in a timely manner to evaluate their profit for making decisions. The analysis shows that the selected potential portfolio from stocks with low centrality measurement can outperform the market; however, they have a lower Sharpe ratio than stocks with high centrality scores. In other words, stocks with low centralities could outperform the S&P500 yet have a lower Sharpe ratio than high central stocks.

Keywords: portfolio management performance, network analysis, centrality measurements, Sharpe ratio

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2053 Change of the Thermal Conductivity of Polystyrene Insulation in term of Temperature at the Mid Thickness of the Insulation Material: Impact on the Cooling Load

Authors: M. Khoukhi

Abstract:

Accurate prediction of the cooling/heating load and consequently, the sizing of the heating, ventilating, and air-conditioning equipment require precise calculation of the heat transfer mainly by conduction through envelope components of a building. The thermal resistance of most thermal insulation materials depends on the operating temperature. The temperature to which the insulation materials are exposed varies, depending on the thermal resistance of the materials, the location of the insulation layer within the assembly system, and the effective temperature which depends on the amount of solar radiation received on the surface of the assembly. The main objective of this paper is to investigate the change of the thermal conductivity of polystyrene insulation material in terms of the temperature at the mid-thickness of the material and its effect on the cooling load required by the building.

Keywords: operating temperature, polystyrene insulation, thermal conductivity, cooling load

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2052 Management of Religious Endowment Properties for Sustainable Development: A Case Study of Region of Kinniya, Sri Lanka

Authors: Muhammed Buhary Muhammed Thabith, Nor Asiah Mohamad

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Religious Endowment (RE) (Waqf) has played an essential role in Islamic history and made a significant impact on the society, particularly in terms of socioeconomics. This has been made possible by having appropriate management of the RE propertiesin order to achieve the Sustainable Development Goals (SDGs), and the region of Kinniya, Sri Lanka, is not an exception. However, since the last Religious Endowment Act of 1982, a considerable deterioration has taken place, and cases of dormant properties have increased. This study proposes a conceptual model based on the SDGs initiatives to fill in the gaps. It analyses the application of the current RE properties management and identifies the issues as well as the challenges in the implementation of the RE Act. It adopts a doctrinal analysis involving the primary and secondary data, including statutes, practices, case law, and reports. The findings show that there are various management modes adopted by the stakeholders of RE. Some approaches are in tandem with the rules and practices of the SDGs with emphasis on support and cooperation from the community, private sector, and the government. Several initiatives such as awareness on RE, legal enforcements without fears and favours, as well as accounting and auditing, are recommended to minimize problems in managing the RE towards attaining the SDGs.

Keywords: sustainable development goals (SDGs), management, endowment, Sri Lanka

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2051 Security in Resource Constraints Network Light Weight Encryption for Z-MAC

Authors: Mona Almansoori, Ahmed Mustafa, Ahmad Elshamy

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Wireless sensor network was formed by a combination of nodes, systematically it transmitting the data to their base stations, this transmission data can be easily compromised if the limited processing power and the data consistency from these nodes are kept in mind; there is always a discussion to address the secure data transfer or transmission in actual time. This will present a mechanism to securely transmit the data over a chain of sensor nodes without compromising the throughput of the network by utilizing available battery resources available in the sensor node. Our methodology takes many different advantages of Z-MAC protocol for its efficiency, and it provides a unique key by sharing the mechanism using neighbor node MAC address. We present a light weighted data integrity layer which is embedded in the Z-MAC protocol to prove that our protocol performs well than Z-MAC when we introduce the different attack scenarios.

Keywords: hybrid MAC protocol, data integrity, lightweight encryption, neighbor based key sharing, sensor node dataprocessing, Z-MAC

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2050 Creatures of the Clearing: Forests, People, and Ants in Imperial Brazil

Authors: Diogo de Carvalho Cabral

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This article offers a non-declensionist account of tropical deforestation, arguing that, rather than social stamp upon the environment or ecological endgame, deforestation is part of social site-making and remaking, the process through which humans produce sociality by carrying out nature-mediated – and therefore nature-transforming – practices that inevitably reset the very conditions of those practices. Human landscape-shaping inadvertently alters other species’ habitats –most often decimating them, but sometimes improving them–, the outcomes of which always resonate back upon human inhabitation and land use. Despite the overall tendency of biotic homogenization resulting from modern deforestation processes, there are always winners, i.e., species that gain competitive advantages enabling them to thrive in the novel ecosystems. Here it is examined one such case of deforestation-boosted species, namely leafcutter ants, which wrought havoc in the rural landscapes of nineteenth-century Brazil by defoliating a wide range of crops. By combining Historical GIS analysis and qualitative interpretation, it is shown how agricultural deforestation might have changed the ant species' biogeographies, and how in turn these changes – construed as 'infestation' – stimulated social innovations and rearrangements such as technical ingenuity, legal-administrative practices, and even local electoral arenas.

Keywords: deforestation, leafcutter ants, nineteenth-century Brazil, socio-ecological change

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2049 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

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2048 A Comparative Analysis of Safety Orientation and Safety Performance in Organizations: A Project Management Perspective

Authors: Dina Alfreahat, Zoltan Sebestyen

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Safety is considered as one of the project’s success factors. Poor safety management may result in accidents that impact human, economic, and legal issues. Therefore, it is necessary to consider safety and health as a project success factor along with other project success factors, such as time, cost, and quality. Organizations have a knowledge deficit of the implementation of long-term safety practices, and due to cost control, safety problems tend to receive the least priority. They usually assume that safety management involves expenditures unrelated to production goals, thereby considering it unnecessary for profitability and competitiveness. The purpose of this study is to introduce, analysis and identify the correlation between the orientation of the public safety procedures of an organization and the public safety standards applied in the project. Therefore, the authors develop the process and collect the possible mathematical-statistical tools supporting the previously mentioned goal. The result shows that the adoption of management to safety is a major factor in implementing the safety standard in the project and thereby improving safety performance. It may take time and effort to adopt the mindset of safety orientation service development, but at the same time, the higher organizational investment in safety and health programs will contribute to the loyalty of staff to safety compliance.

Keywords: project management perspective, safety orientation, safety performance, safety standards

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2047 'Refugee Crisis' and Global Labour Relations: Syrian Labour in Turkish Textile Factories

Authors: Katarzyna Czarnota, Inga Hajdarowicz

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Political mechanisms of legal, social and economic segregation of refugees and migrants have reproduced and deepened existing hierarchies and inequalities in global labour relations. The consequences of these processes strengthened by current, so called, ‘refugee crisis’, tightening of border regimes, militarisation and closing of Balkan Route, will have a significant impact on future integration policies. One of the fields that require further research is limited access to labour rights of migrants and refugees. Although this phenomenon is experienced by a significant proportion of migrant population, these are the poorest who are also exposed to economic racism. The presentation will tackle the influence of current migration policies on increasing social and class inequalities between migrants, refugees, on the example of Syrian labours in Turkish textile factories. The authors will critically analyse examples of integration policies, especially planned changes in labour law as well as examples of violation of labour rights and exploitation of refugees and migrants in textile factories and industry. The presentation will be based on interviews with Syrian workers, conducted in Turkey and Greece in 2016.

Keywords: refugee crisis, economic racism, global labour relations, exploatation

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2046 The Challenge of Navigating Long Tunnels

Authors: Ali Mohammadi

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One of the concerns that employers and contractors have in creating long tunnels is that when the excavation is completed, the tunnel will be exited in the correct position according to designed, the deviation of the tunnel from its path can have many costs for the employer and the contractor, lack of correct calculations by the surveying engineer or the employer and contractors lack of importance to the surveying team in guiding the tunnel can cause the tunnel to deviate from its path and this deviation becomes a disaster. But employers are able to make the right decisions so that the tunnel is guided with the highest precision if they consider some points. We are investigating two tunnels with lengths of 12 and 18 kilometers that were dug by Tunnel boring machine machines to transfer water, how the contractor’s decision to control the 12 kilometer tunnel caused the most accuracy of one centimeter to the next part of the tunnel will be connected. We will also investigate the reasons for the deviation of axis in the 18 km tunnel about 20 meters. Also we review the calculations of surveyor engineers in both tunnels and what challenges there will be in the calculations and teach how to solve these challenges. Surveying calculations are the most important part in controlling long tunnels.

Keywords: UTM, localization, scale factor, traverse

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2045 Difficulties Arising from Cultural and Social Differences Between Languages and Its Impact on Translation and on Translator’s Performance

Authors: Belalia Douma Mohammed

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The translator must have a wide knowledge of all fields, especially cultural and literary, so that he can enjoy smoothly translating scientific, literary, political, or any oral or written translation without distorting the meaning. so to be a transfer of the entire content, a correct and identical translation that expresses the culture and literature of the mother country. But this has always been an obstacle for any translator, as, for example, a person who translates from Spanish to another language may face the problem of different in speech speed, a difference that appears clearly considering the pronunciation of the Spanish language is more rapid than other languages, and this certrainly will effect the translator’s performance, as also the word “ snowed my heart” in the Arabic language is common and known to the Arabs as it means to make me happy and delight me, but translating it without transferring its culture, for example, to a country like Russia, may mean the cold that causes freezing of the heart, so in this research paper, we aim to research such difficulties and its impacts on translation and interpretation and on translator's performance.

Keywords: interpretation, translation, performance, difficulties, differences

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2044 Absence of Developmental Change in Epenthetic Vowel Duration in Japanese Speakers’ English

Authors: Takayuki Konishi, Kakeru Yazawa, Mariko Kondo

Abstract:

This study examines developmental change in the production of epenthetic vowels by Japanese learners of English in relation to acquisition of L2 English speech rhythm. Seventy-two Japanese learners of English in the J-AESOP corpus were divided into lower- and higher-level learners according to their proficiency score and the frequency of vowel epenthesis. Three learners were excluded because no vowel epenthesis was observed in their utterances. The analysis of their read English speech data showed no statistical difference between lower- and higher-level learners, implying the absence of any developmental change in durations of epenthetic vowels. This result, together with the findings of previous studies, will be discussed in relation to the transfer of L1 phonology and manifestation of L2 English rhythm.

Keywords: vowel epenthesis, Japanese learners of English, L2 speech corpus, speech rhythm

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2043 The Role of Data Protection Officer in Managing Individual Data: Issues and Challenges

Authors: Nazura Abdul Manap, Siti Nur Farah Atiqah Salleh

Abstract:

For decades, the misuse of personal data has been a critical issue. Malaysia has accepted responsibility by implementing the Malaysian Personal Data Protection Act 2010 to secure personal data (PDPA 2010). After more than a decade, this legislation is set to be revised by the current PDPA 2023 Amendment Bill to align with the world's key personal data protection regulations, such as the European Union General Data Protection Regulations (GDPR). Among the other suggested adjustments is the Data User's appointment of a Data Protection Officer (DPO) to ensure the commercial entity's compliance with the PDPA 2010 criteria. The change is expected to be enacted in parliament fairly soon; nevertheless, based on the experience of the Personal Data Protection Department (PDPD) in implementing the Act, it is projected that there will be a slew of additional concerns associated with the DPO mandate. Consequently, the goal of this article is to highlight the issues that the DPO will encounter and how the Personal Data Protection Department should respond to this subject. The study result was produced using a qualitative technique based on an examination of the current literature. This research reveals that there are probable obstacles experienced by the DPO, and thus, there should be a definite, clear guideline in place to aid DPO in executing their tasks. It is argued that appointing a DPO is a wise measure in ensuring that the legal data security requirements are met.

Keywords: guideline, law, data protection officer, personal data

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2042 Civil Liability for Digital Crimes

Authors: Pál Mészáros

Abstract:

The aim of this research topic is to examine civil law consequences caused by crimes committed in the digital space. During the commission of certain crimes, not only the rights of one person are violated, but also the rights of an entire institution, for example, if the information system of a university is attacked. The consequences of these crimes committed in the digital space may also be that the victim himself is liable to other third parties, for example, in the event that health data comes into the possession of unauthorized persons, and it can be proved that the service provider's IT system was inadequate. An interesting question may also be the civil liability of credit institutions if someone becomes a victim of fraud but is not expected from him/her to notice the fraud. In such a case, the liability of the credit institution may arise if they do not respond in time in the case of unauthorized bank transactions. Based on the above, the main topic of the research is the civil liability of the victim, or another person or company related to the victim in the case of damages caused by crimes.

Keywords: civil liability, digital crimes, transfer of responsibility, civil law

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