Search results for: vector information

Authors: A. Ashraff

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The increasing importance of the web as a medium for electronic and business transactions has served as a catalyst or rather a driving force for the introduction and implementation of recommender systems. Recommender Systems play a major role in processing and analyzing thousands of data rows or reviews and help humans make a purchase decision of a product or service. It also has the ability to predict whether a particular user would rate a product or service based on the user’s profile behavioral pattern. At present, Recommender Systems are being used extensively in every domain known to us. They are said to be ubiquitous. However, in the field of recruitment, it’s not being utilized exclusively. Recent statistics show an increase in staff turnover, which has negatively impacted the organization as well as the employee. The reasons being company culture, working flexibility (work from home opportunity), no learning advancements, and pay scale. Further investigations revealed that there are lacking guidance or support, which helps a job seeker find the company that will suit him best, and though there’s information available about companies, job seekers can’t read all the reviews by themselves and get an analytical decision. In this paper, we propose an approach to study the available review data on IT companies (score their reviews based on user review sentiments) and gather information on job seekers, which includes their Psychometric evaluations. Then presents the job seeker with useful information or rather outputs on which company is most suitable for the job seeker. The theoretical approach, Algorithmic approach and the importance of such a system will be discussed in this paper.

Keywords: psychometric tests, recommender systems, sentiment analysis, hybrid recommender systems

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Authors: Jaehyung An, Sungjoo Lee

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Patent documents constitute an up-to-date and reliable source of knowledge for reflecting technological advance, so patent analysis has been widely used for identification of technological trends and formulation of technology strategies. But, identifying technological information from patent data entails some limitations such as, high cost, complexity, and inconsistency because it rely on the expert’ knowledge. To overcome these limitations, researchers have applied to a quantitative analysis based on the keyword technique. By using this method, you can include a technological implication, particularly patent documents, or extract a keyword that indicates the important contents. However, it only uses the simple-counting method by keyword frequency, so it cannot take into account the sematic relationship with the keywords and sematic information such as, how the technologies are used in their technology area and how the technologies affect the other technologies. To automatically analyze unstructured technological information in patents to extract the semantic information, it should be transformed into an abstracted form that includes the technological key concepts. Specific sentence structure ‘SAO’ (subject, action, object) is newly emerged by representing ‘key concepts’ and can be extracted by NLP (Natural language processor). An SAO structure can be organized in a problem-solution format if the action-object (AO) states that the problem and subject (S) form the solution. In this paper, we propose the new methodology that can extract the SAO structure through technical elements extracting rules. Although sentence structures in the patents text have a unique format, prior studies have depended on general NLP (Natural language processor) applied to the common documents such as newspaper, research paper, and twitter mentions, so it cannot take into account the specific sentence structure types of the patent documents. To overcome this limitation, we identified a unique form of the patent sentences and defined the SAO structures in the patents text data. There are four types of technical elements that consist of technology adoption purpose, application area, tool for technology, and technical components. These four types of sentence structures from patents have their own specific word structure by location or sequence of the part of speech at each sentence. Finally, we developed algorithms for extracting SAOs and this result offer insight for the technology innovation process by providing different perspectives of technology.

Keywords: NLP, patent analysis, SAO, semantic-analysis

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Authors: Mbida Mohamed, Ezzati Abdellah

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A strong challenge in the wireless sensor networks (WSN) is to save the energy and have a long life time in the network without having a high rate of loss information. However, topology control (TC) protocols are designed in a way that the network is divided and having a standard system of exchange packets between nodes. In this article, we will propose a clustering based and centralized routing table protocol of TC (CBCRT) which delegates a leader node that will encapsulate a single routing table in every cluster nodes. Hence, if a node wants to send packets to the sink, it requests the information's routing table of the current cluster from the node leader in order to root the packet.

Keywords: mobile wireless sensor networks, routing, topology of control, protocols

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Authors: Farhana Arefeen Mila, Luis Emilio Morales, Nam Hoang, Sujana Adapa, Garry Griffith

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This study investigates the existence of price transmission asymmetries and imperfections among the coastal and freshwater fish species in Bangladesh. Using a Structural Vector Autoregression (SVAR) model, we explore how price changes in one fish species impact the prices of others in the retail market. Monthly data from the Department of Agricultural Marketing (DAM) covering the period from 2012 to 2023 was analyzed. Price series were detrended using the Hodrick-Prescott filter, and unit root tests confirmed stationarity after detrending. The findings indicate that there are significant interdependencies and asymmetries in price transmission, particularly the strong influence of Hilsha on the broader fish market. Hilsha’s price shocks generate immediate responses across other species, reflecting its cultural and economic importance. Silver Pomfret demonstrates some independence but is still affected by broader market fluctuations, particularly those involving Hilsha. Meanwhile, Rohu and Catla exhibit high interdependence, where price changes in one species closely impact the other, underscoring their substitutable nature in consumer preferences. These findings emphasize the need for joint interventions and market monitoring to stabilize prices effectively. Stakeholders are encouraged to monitor Hilsha’s market, consider coordinated interventions for Rohu and Catla, and establish data-sharing partnerships to enhance market stability. Additionally, promoting consumer awareness of price trends and sustainable practices can further support market resilience and long-term sustainability in the fisheries sector.

Keywords: price transmission, cross commodity, fish, Bangladesh, CCF, SVAR, IRF

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Authors: Shu Tao

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Based on a global fuel consumption data product (PKU-FUEL-2007) compiled recently and a series of databases for emission factors of various sources, global emission inventories of a number of greenhouse gases and air pollutants, including CO2, CO, SO2, NOx, primary particulate matter (total, PM 10, and PM 2.5), black carbon, organic carbon, mercury, volatile organic carbons, and polycyclic aromatic hydrocarbons, from combustion sources have been developed. The inventories feather high spatial and sectorial resolutions. The spatial resolution of the inventories are 0.1 by 0.1 degree, based on a sub-national disaggregation approach to reduce spatial bias due to uneven distribution of per person fuel consumption within countries. The finely resolved inventories provide critical information for chemical transport modeling and exposure modeling. Emissions from more than 60 sources in energy, industry, agriculture, residential, transportation, and wildfire sectors were quantified in this study. With the detailed sectorial information, the inventories become an important tool for policy makers. For residential sector, a set of models were developed to simulate temporal variation of fuel consumption, consequently pollutant emissions. The models can be used to characterize seasonal as well as inter-annual variations in the emissions in history and to predict future changes. The models can even be used to quantify net change of fuel consumption and pollutant emissions due to climate change. The inventories has been used for model ambient air quality, population exposure, and even health effects. A few examples of the applications are discussed.

Keywords: air pollutants, combustion, emission inventory, sectorial information

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Authors: Abdul Ghani Rajput

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Although monitoring and evaluation concept adopted by Technical Vocational Education and Training (TVET) organization to track the progress over the continuous interval of time based on planned interventions and subsequently, evaluating it for the impact, quality assurance and sustainability. In digital world, TVET providers are giving preference to have real time information to do monitoring of training activities. Identifying the benefits and challenges of digitized monitoring & evaluation real time information system has not been sufficiently tackled in this date. This research paper looks at the impact of digitized M&E in TVET sector by analyzing two case studies and describe the benefits and challenges of using digitized M&E system. Finally, digitized M&E have been identified as carriers for high potential of TVET sector.

Keywords: digitized M&E, innovation, quality assurance, TVET

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Authors: Christopher Reichstein, Ralf-Christian Härting, Martina Häußler

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With a continuously increasing speed of information exchange on the World Wide Web, retailers in the E-Commerce sector are faced with immense possibilities regarding different online purchase processes like dynamic price settings. By use of Dynamic Pricing, retailers are able to set short time price changes in order to optimize producer surplus. The empirical research illustrates the basics of Dynamic Pricing and identifies six influencing factors of Dynamic Pricing. The results of a structural equation modeling approach show five main drivers increasing the potential of dynamic price settings in the E-Commerce. Influencing factors are the knowledge of customers’ individual willingness to pay, rising sales, the possibility of customization, the data volume and the information about competitors’ pricing strategy.

Keywords: e-commerce, empirical research, experts, dynamic pricing (DP), influencing factors, potentials

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Authors: Sergio Zabala-Vargas, Miguel Jiménez-Barrera, Luz VArgas-Sánchez

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In recent years, information related to project management in organizations has been increasing exponentially. Performance data, management statistics, indicator results have forced the collection, analysis, traceability, and dissemination of project managers to be essential. In this sense, there are current trends to facilitate efficient decision-making in emerging technology projects, such as: Machine Learning, Data Analytics, Data Mining, and Big Data. The latter is the most interesting in this project. This research is part of the thematic line Construction methods and project management. Many authors present the relevance that the use of emerging technologies, such as Big Data, has taken in recent years in project management in the construction sector. The main focus is the optimization of time, scope, budget, and in general mitigating risks. This research was developed in the northeastern region of Colombia-South America. The first phase was aimed at diagnosing the use of emerging technologies (Big-Data) in the construction sector. In Colombia, the construction sector represents more than 50% of the productive system, and more than 2 million people participate in this economic segment. The quantitative approach was used. A survey was applied to a sample of 91 companies in the construction sector. Preliminary results indicate that the use of Big Data and other emerging technologies is very low and also that there is interest in modernizing project management. There is evidence of a correlation between the interest in using new data management technologies and the incorporation of Building Information Modeling BIM. The next phase of the research will allow the generation of guidelines and strategies for the incorporation of technological tools in the construction sector in Colombia.

Keywords: big data, building information modeling, tecnology, project manamegent

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Authors: Daniel Brian Thompson, Subarmaniam Kannan

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The huge weightage of knowledge in this world and within the repository of organizations has already reached immense capacity and is constantly increasing as time goes by. To accommodate these constraints, Big Data implementation and algorithms are utilized to obtain new or enhanced knowledge for decision-making. With the transition from data to knowledge provides the transformational changes which will provide tangible benefits to the individual implementing these practices. Today, various organization would derive knowledge from observations and intuitions where this information or data will be translated into best practices for knowledge acquisition, generation and sharing. Through the widespread usage of Big Data, the main intention is to provide information that has been cleaned and analyzed to nurture tangible insights for an organization to apply to their knowledge-creation practices based on facts and figures. The translation of data into knowledge will generate value for an organization to make decisive decisions to proceed with the transition of best practices. Without a strong foundation of knowledge and Big Data, businesses are not able to grow and be enhanced within the competitive environment.

Keywords: big data, knowledge management, data driven, knowledge creation

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Authors: Laila Yasir Al-Harthy, Ali H. Al-Badi

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As an emerging business model, cloud computing has been initiated to satisfy the need of organizations and to push Information Technology as a utility. The shift to the cloud has changed the way Information Technology departments are managed traditionally and has raised many concerns for both, public and private sectors. The purpose of this study is to investigate the possibility of cloud computing services replacing services provided traditionally by IT departments. Therefore, it aims to 1) explore whether organizations in Oman are ready to move to the cloud; 2) identify the deciding factors leading to the adoption or rejection of cloud computing services in Oman; and 3) provide two case studies, one for a successful Cloud provider and another for a successful adopter. This paper is based on multiple research methods including conducting a set of interviews with cloud service providers and current cloud users in Oman; and collecting data using questionnaires from experts in the field and potential users of cloud services. Despite the limitation of bandwidth capacity and Internet coverage offered in Oman that create a challenge in adopting the cloud, it was found that many information technology professionals are encouraged to move to the cloud while few are resistant to change. The recent launch of a new Omani cloud service provider and the entrance of other international cloud service providers in the Omani market make this research extremely valuable as it aims to provide real-life experience as well as two case studies on the successful provision of cloud services and the successful adoption of these services.

Keywords: cloud computing, cloud deployment models, cloud service models, deciding factors

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Authors: Masaya Yoshikawa, Toshiya Asai, Ryoma Matsuhisa, Yusuke Nozaki, Kensaku Asahi

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Recently, side-channel attacks, which estimate secret keys using side-channel information such as power consumption and compromising emanations of cryptography circuits embedded in hardware, have become a serious problem. In particular, electromagnetic analysis attacks against cryptographic circuits between information processing and electromagnetic fields, which are related to secret keys in cryptography circuits, are the most threatening side-channel attacks. Therefore, it is important to evaluate tamper resistance against electromagnetic analysis attacks for cryptography circuits. The present study performs basic examination of the tamper resistance of cryptography circuits using electromagnetic analysis attacks with noise resources.

Keywords: tamper resistance, cryptographic circuit, hardware security evaluation, noise resources

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Authors: Edlira Kalemi, Sule Yildirim-Yayilgan

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Online Social Networks (OSNs) are nowadays being used widely and intensively for crime investigation and prevention activities. As they provide a lot of information they are used by the law enforcement and intelligence. An extensive review on existing solutions and models for collecting intelligence from this source of information and making use of it for solving crimes has been presented in this article. The main focus is on smart solutions and models where ontologies have been used as the main approach for representing criminal domain knowledge. A framework for a prototype ontology named SC-Ont will be described. This defines terms of the criminal domain ontology and the relations between them. The terms and the relations are extracted during both this review and the discussions carried out with domain experts. The development of SC-Ont is still ongoing work, where in this paper, we report mainly on the motivation for using smart ontology models and the possible benefits of using them for solving crimes.

Keywords: criminal digital evidence, social media, ontologies, reasoning

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Authors: Mohammad Julhas Sujan, Md. Ferdous Alam

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Maternal, neonatal, and child health (MNCH) holds one of the prime focuses in Bangladesh’s national healthcare system. To save the lives of mothers and children, knowing the stock of MNCH medicines in different healthcare facilities and when to replenish them are essential. A robust information system not only facilitates efficient management of the essential MNCH medicines but also helps effective allocation of scarce resources. In Bangladesh, Supply chain management of the 25-essential life-saving medicines are currently tracked and monitored via an electronic logistics management information system (eLMIS). Our aim was to conduct a cross-sectional study with a year (2020) worth of data from 24 districts of Bangladesh to evaluate how eLMIS is helping the Government and other stakeholders in efficient supply chain management. Data were collected from 4711 healthcare facilities ranging from primary to secondary levels within a district. About 90% (4143) are community clinics which are considered primary health care facilities in Bangladesh. After eLMIS implementation, the average reporting rate across the districts has been increased (> 97%). The month of stock (MOS) of zinc is an average 6 months compared to Inj. Magnesium Sulphate which will take 2.5 years to consume according to the current average monthly consumption (AMC). Due to first approaching expiry, Tab. Misoprostol, 7.1% Chlorhexidine and Inj. Oxytocin may become unusable. Moreover, Inj. Oxytocin is temperature sensitive and may reduce its efficacy if it is stocked for a longer period. In contrast, Zinc should be sufficiently stocked to prevent sporadic stockouts. To understand how data are collected, transmitted, processed, and aggregated for MNCH medicines in a faster and timely manner, an electronic logistics management information system (eLMIS) is necessary. We recommend the use of such a system in developing countries like Bangladesh for efficient supply chain management of essential MNCH medicines.

Keywords: adaption, eLMIS, MNCH, live-saving medicines

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Authors: Nadia Degregori

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This paper focuses on Peru’s Environmental Impact Assessment’s communication and participation mechanisms, whose rationale is to prevent conflictive situations by –supposedly- providing high-quality information about mining projects and their impacts to affected stakeholders. It is argued that, in fact, these mechanisms enhance citizens’ feelings of fear and/or mistrust towards mining projects and the companies behind them because their design follows a top-down perspective that limits “participation” to a passive reception of information, and which does not address power unbalances between communities and companies or government. As well, the paper contends that this way of managing the social aspects of Environmental Impact Assessments in Peru leads stakeholders who possess less power (typically communities) to incline towards maintaining the status quo and avoiding negotiations with either the central government or mining companies as a defence mechanism for avoiding a bad negotiation.

Keywords: community relations, environmental impact assessments, governance and participation, mining, Peru

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Authors: Pedro Ferreira, Alexandre Frugoli, Pedro Frugoli, Lucio Leonardo, Thais Cavalheri

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The teaching of fluid mechanics in engineering courses is, in general, a source of great difficulties for learning. The possibility of the use of experiments with didactic wind tunnels can facilitate the education of future professionals. The objective of this proposal is the development of a low-cost aerodynamic balance to be used in a didactic wind tunnel. The set is comprised of an Arduino microcontroller, programmed by an open source software, linked to load cells built by students from another project. The didactic wind tunnel is 5,0m long and the test area is 90,0 cm x 90,0 cm x 150,0 cm. The Weq® electric motor, model W-22 of 9,2 HP, moves a fan with nine blades, each blade 32,0 cm long. The Weq® frequency inverter, model WEGCFW 08 (Vector Inverter) is responsible for wind speed control and also for the motor inversion of the rotational direction. A flat-convex profile prototype of airfoil was tested by measuring the drag and lift forces for certain attack angles; the air flux conditions remained constant, monitored by a Pitot tube connected to a EXTECH® Instruments digital pressure differential manometer Model HD755. The results indicate a good agreement with the theory. The choice of all of the components of this proposal resulted in a low-cost product providing a high level of specific knowledge of mechanics of fluids, which may be a good alternative to teaching in countries with scarce educational resources. The system also allows the expansion to measure other parameters like fluid velocity, temperature, pressure as well as the possibility of automation of other functions.

Keywords: aerodynamic balance, wind tunnel, strain gauge, load cell, Arduino, low-cost education

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Authors: Adem Peker, Yüksel Eroğlu, İsmail Ay

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As the information and communication technologies have become embedded in everyday life of adolescents, both their possible benefits and risks to adolescents are being identified. The information and communication technologies provide opportunities for adolescents to connect with peers and to access to information. However, as with other social connections, users of information and communication devices have the potential to meet and interact with in harmful ways. One emerging example of such interaction is cyber bullying. Cyber bullying occurs when someone uses the information and communication technologies to harass or embarrass another person. Cyber bullying can take the form of malicious text messages and e-mails, spreading rumours, and excluding people from online groups. Cyber bullying has been linked to psychological problems for cyber bullies and victims. Therefore, it is important to determine how internet addiction contributes to cyber bullying. Building on this question, this study takes a closer look at the relationship between internet addiction and cyber bullying. For this purpose, in this study, based on descriptive relational model, it was hypothesized that loss of control, excessive desire to stay online, and negativity in social relationships, which are dimensions of internet addiction, would be associated positively with cyber bullying and victimization. Participants were 383 high school students (176 girls and 207 boys; mean age, 15.7 years). Internet addiction was measured by using Internet Addiction Scale. The Cyber Victim and Bullying Scale was utilized to measure cyber bullying and victimization. The scales were administered to the students in groups in the classrooms. In this study, stepwise regression analyses were utilized to examine the relationships between dimensions of internet addiction and cyber bullying and victimization. Before applying stepwise regression analysis, assumptions of regression were verified. According to stepwise regression analysis, cyber bullying was predicted by loss of control (β=.26, p<.001) and negativity in social relationships (β=.13, p<.001). These variables accounted for 9 % of the total variance, with the loss of control explaining the higher percentage (8 %). On the other hand, cyber victimization was predicted by loss of control (β=.19, p<.001) and negativity in social relationships (β=.12, p<.001). These variables altogether accounted for 8 % of the variance in cyber victimization, with the best predictor loss of control (7 % of the total variance). The results of this study demonstrated that, as expected, loss of control and negativity in social relationships predicted cyber bullying and victimization positively. However, excessive desire to stay online did not emerge a significant predictor of both cyberbullying and victimization. Consequently, this study would enhance our understanding of the predictors of cyber bullying and victimization since the results proposed that internet addiction is related with cyber bullying and victimization.

Keywords: cyber bullying, internet addiction, adolescents, regression

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Authors: Kuniyoshi Abe

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Bi-conjugate gradient (Bi-CG) is a well-known method for solving linear equations Ax = b, for x, where A is a given n-by-n matrix, and b is a given n-vector. Typically, the dimension of the linear equation is high and the matrix is sparse. A number of hybrid Bi-CG methods such as conjugate gradient squared (CGS), Bi-CG stabilized (Bi-CGSTAB), BiCGStab2, and BiCGstab(l) have been developed to improve the convergence of Bi-CG. Bi-CGSTAB has been most often used for efficiently solving the linear equation, but we have seen the convergence behavior with a long stagnation phase. In such cases, it is important to have Bi-CG coefficients that are as accurate as possible, and the stabilization strategy, which stabilizes the computation of the Bi-CG coefficients, has been proposed. It may avoid stagnation and lead to faster computation. Motivated by a large number of processors in present petascale high-performance computing hardware, the scalability of Krylov subspace methods on parallel computers has recently become increasingly prominent. The main bottleneck for efficient parallelization is the inner products which require a global reduction. The resulting global synchronization phases cause communication overhead on parallel computers. The parallel variants of Krylov subspace methods reducing the number of global communication phases and hiding the communication latency have been proposed. However, the numerical stability, specifically, the convergence speed of the parallel variants of Bi-CGSTAB may become worse than that of the standard Bi-CGSTAB. In this paper, therefore, we compare the convergence speed between the standard Bi-CGSTAB and the parallel variants by numerical experiments and show that the convergence speed of the standard Bi-CGSTAB is faster than the parallel variants. Moreover, we propose the stabilization strategy for the parallel variants.

Keywords: bi-conjugate gradient stabilized method, convergence speed, Krylov subspace methods, linear equations, parallel variant

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Authors: Martina Manenova, Lukas Cirus

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This article introduces research focused on elementary school teachers’ approach to innovations in ICT. The diffusion of innovations theory, which was written by E. M. Rogers, captures the processes of innovation adoption. The research method derived from this theory and the Rogers’ questionnaire focused on the diffusion of innovations was used as the basic research method. The research sample consisted of elementary school teachers. The comparison of results with the Rogers’ results shows that among the teachers in the research sample the so-called early majority, as well as the overall division of the data, was rather central (early adopter, early majority, and later majority). The teachers very rarely appeared on the edge positions (innovator, laggard). The obtained results can be applied to teaching practice and used especially in the implementation of new technologies and techniques into the educational process.

Keywords: innovation, diffusion of innovation, information and communication technology, teachers

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Authors: Manal Rayes

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In its efforts to utilize the information and communication technology to enhance the quality of public service delivery, national and local governments around the world are competing to introduce more ICT applications as tools to automate processes related to law enforcement or policy execution, increase citizen orientation, trust, and satisfaction, and create one-stop-shops for public services. In its implementation, e-Government ICTs need to maintain transparency, participation, and collaboration. Due to this diverse of mixed goals and requirements, e-Government systems need to be designed based on special design considerations in order to eliminate the risks of failure to compliance to government regulations, citizen dissatisfaction, or market repulsion. In this article we suggest a framework with guidelines for designing government information systems that takes into consideration the special requirements of the public sector. Then we introduce two case studies and show how applying those guidelines would result in a more solid system design.

Keywords: e-government, framework, guidelines, system design

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Authors: Zouhair Haddi, Stephane Delliaux, Jean-Francois Pons, Ismail Kechaf, Jean-Claude De Haro, Mustapha Ouladsine

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Atrial fibrillation (AF) has been considered as the most common cardiac arrhythmia, and a major public health burden associated with significant morbidity and mortality. Nowadays, telemedical approaches targeting cardiac outpatients situate AF among the most challenged medical issues. The automatic, early, and fast AF detection is still a major concern for the healthcare professional. Several algorithms based on univariate analysis have been developed to detect atrial fibrillation. However, the published results do not show satisfactory classification accuracy. This work was aimed at resolving this shortcoming by proposing multivariate data analysis methods for automatic AF detection. Four publicly-accessible sets of clinical data (AF Termination Challenge Database, MIT-BIH AF, Normal Sinus Rhythm RR Interval Database, and MIT-BIH Normal Sinus Rhythm Databases) were used for assessment. All time series were segmented in 1 min RR intervals window and then four specific features were calculated. Two pattern recognition methods, i.e., Principal Component Analysis (PCA) and Learning Vector Quantization (LVQ) neural network were used to develop classification models. PCA, as a feature reduction method, was employed to find important features to discriminate between AF and Normal Sinus Rhythm. Despite its very simple structure, the results show that the LVQ model performs better on the analyzed databases than do existing algorithms, with high sensitivity and specificity (99.19% and 99.39%, respectively). The proposed AF detection holds several interesting properties, and can be implemented with just a few arithmetical operations which make it a suitable choice for telecare applications.

Keywords: atrial fibrillation, multivariate data analysis, automatic detection, telemedicine

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Authors: Nadezhda Kvatashidze, Elena Kharabadze

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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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Authors: Y. Y. Babanyara, B. A. Gana, T. Garba, M. A. Batari

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Proper management of dental waste is a crucial issue for maintaining human health and the environment. The waste generated in the dental clinics has the potential for spreading infections and causing diseases, so improper disposal of these dental wastes can cause harm to the dentist, the people in immediate vicinity of the dentist, waste handlers, general public and the environment through production of toxins or as by-products of the destruction process. Staff that provide dental healthcare ought to be aware of the proper handling and the system of management of dental waste used by different dental hospitals. The method of investigation adopted in the paper involved a desk study in which documents and records relating to dental waste handling were studied to obtain background information on existing dental waste management in Nigeria other countries of the world are also mentioned as examples. Additionally, information on generation, handling, segregation, risk associated during handling and treatment of dental medical waste were sought in order to determine the best method for safe disposal. This article provides dentists with the information they need to properly dispose of mercury and amalgam waste, and provides suggestions for managing the other wastes that result from the day-to-day activities of a dental office such as: used X-ray fixers and developers; cleaners for X-ray developer systems; lead foils, shields and aprons; chemiclave/chemical sterilant solutions; disinfectants, cleaners, and other chemicals; and, general office waste. Additionally, this study may be beneficial for authorities and researchers of developing countries to work towards improving their present dental waste management system.

Keywords: clinic, dental, disposal, environment, waste management

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Authors: Laura Irimies, Cosmin Irimies

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The public space all over the world is currently confronted with the aggressive assault of fake news that have lately impacted public agenda setting, collective decisions and social attitudes. Top leaders constantly call out most mainstream news as “fake news” and the public opinion get more confused. "Fake news" are generally defined as false, often sensational, information disseminated under the guise of news reporting and has been declared the word of the year 2017 by Collins Dictionary and it also has been one of the most debated socio-political topics of recent years. Websites which, deliberately or not, publish misleading information are often shared on social media where they essentially increase their reach and influence. According to international reports, the exposure to fake news is an undeniable reality all over the world as the exposure to completely invented information goes up to the 31 percent in the US, and it is even bigger in Eastern Europe countries, such as Hungary (42%) and Romania (38%) or in Mediterranean countries, such as Greece (44%) or Turkey (49%), and lower in Northern and Western Europe countries – Germany (9%), Denmark (9%) or Holland (10%). While the study of fake news (mechanism and effects) is still in its infancy, it has become truly relevant as the phenomenon seems to have a growing impact on democratic systems. Studies conducted by the European Commission show that 83% of respondents out of a total of 26,576 interviewees consider the existence of news that misrepresent reality as a threat for democracy. Studies recently conducted at Arizona State University show that people with higher education can more easily spot fake headlines, but over 30 percent of them can still be trapped by fake information. If we were to refer only to some of the most recent situations in Romania, fake news issues and hidden agenda suspicions related to the massive and extremely violent public demonstrations held on August 10th, 2018 with a strong participation of the Romanian diaspora have been massively reflected by the international media and generated serious debates within the European Commission. Considering the above framework, the study raises four main research questions: 1. Is fake news a problem or just a natural consequence of mainstream media decline and the abundance of sources of information? 2. What are the implications for democracy? 3. Can fake news be controlled without restricting fundamental human rights? 4. How could the public be properly educated to detect fake news? The research uses mostly qualitative but also quantitative methods, content analysis of studies, websites and media content, official reports and interviews. The study will prove the real threat fake news represent and also the need for proper media literacy education and will draw basic guidelines for developing a new and essential skill: that of detecting fake in news in a society overwhelmed by sources of information that constantly roll massive amounts of information increasing the risk of misinformation and leading to inadequate public decisions that could affect democratic stability.

Keywords: agenda setting democracy, fake news, journalism, media literacy

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Authors: Shaya Alshahrani

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Perceived risks play a major role in consumer intentions, behaviors, attitudes, and decisions about online shopping in the KSA. This paper investigates the influence of six perceived risk dimensions on Saudi consumers: product risk, information risk, financial risk, privacy and security risk, delivery risk, and terms and conditions risk empirically. To ensure the success of this study, a random survey was distributed to reflect the consumers’ perceived risk and to enable the generalization of the results. Data were collected from 323 respondents in the Kingdom of Saudi Arabia (KSA): 50 who had never shopped online and 273 who had done so. The results indicated that all six risks influenced the respondents’ perceptions of online shopping. The non-online shoppers perceived financial and delivery risks as the most significant barriers to online shopping. This was followed closely by performance, information, and privacy and security risks. Terms and conditions were perceived as less significant. The online consumers considered delivery and performance risks to be the most significant influences on internet shopping. This was followed closely by information and terms and conditions. Financial and privacy and security risks were perceived as less significant. This paper argues that introducing adequate legal solutions to addressing related problems arising from this study is an urgent need. This may enhance consumer trust in the KSA online market, increase consumers’ intentions regarding online shopping, and improve consumer protection.

Keywords: perceived risk, online contracts, Saudi Arabia, consumer protection

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Authors: Abubakar Uba Ibrahim, Ibrahim Haruna Shanono

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Smart metering and demand response are gaining ground in industrial and residential applications. Smart Appliances have been given concern towards achieving Smart home. The success of Smart grid development relies on the successful implementation of Information and Communication Technology (ICT) in power sector. Smart Appliances have been the technology under development and many new contributions to its realization have been reported in the last few years. The role of ICT here is to capture data in real time, thereby allowing bi-directional flow of information/data between producing and utilization point; that lead a way for the attainment of Smart appliances where home appliances can communicate between themselves and provide a self-control (switch on and off) using the signal (information) obtained from the grid. This paper depicts the background on ICT for smart appliances paying a particular attention to the current technology and identifying the future ICT trends for load monitoring through which smart appliances can be achieved to facilitate an efficient smart home system which promote demand response program. This paper grouped and reviewed the recent contributions, in order to establish the current state of the art and trends of the technology, so that the reader can be provided with a comprehensive and insightful review of where ICT for smart appliances stands and is heading to. The paper also presents a brief overview of communication types, and then narrowed the discussion to the load monitoring (Non-intrusive Appliances Load Monitoring ‘NALM’). Finally, some future trends and challenges in the further development of the ICT framework are discussed to motivate future contributions that address open problems and explore new possibilities.

Keywords: communication technology between appliances, demand response, load monitoring, smart appliances, smart grid

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Authors: Sinead Impey, Damon Berry, Selma Furtado, Miriam Galvin, Loretto Grogan, Orla Hardiman, Lucy Hederman, Mark Heverin, Vincent Wade, Linda Douris, Declan O'Sullivan, Gaye Stephens

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Healthcare is a knowledge-rich environment. This knowledge, while valuable, is not always accessible outside the borders of individual clinics. This research aims to address part of this problem (at a study site) by constructing a maximal data set (knowledge artefact) for motor neurone disease (MND). This data set is proposed as an initial knowledge base for a concurrent project to develop an MND patient data platform. It represents the domain knowledge at the study site for the duration of the research (12 months). A knowledge elicitation method was also developed from the lessons learned during this process - the WICKED method. WICKED is an anagram of the words: eliciting and confirming data, information, knowledge, wisdom. But it is also a reference to the concept of wicked problems, which are complex and challenging, as is eliciting expert knowledge. The method was evaluated at a second site, and benefits and limitations were noted. Benefits include that the method provided a systematic way to manage data, information, knowledge and wisdom (DIKW) from various sources, including healthcare specialists and existing data sets. Limitations surrounded the time required and how the data set produced only represents DIKW known during the research period. Future work is underway to address these limitations.

Keywords: healthcare, knowledge acquisition, maximal data sets, action design science

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Authors: Nan Tang, Bin Wu, Cunfu He

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The trapezoid rods are widely used in civil engineering as load –carrying members. Ultrasonic guided wave is one of the most popular techniques in analyzing the propagation of elastic guided wave. The goal of this paper is to investigate the propagation of elastic waves in the isotropic bar with trapezoid cross-section. Dispersion curves that describe the relationship between the frequency and velocity provide the fundamental information to describe the propagation of elastic waves through a structure. Based on the SAFE (semi-analytical finite element) a linear algebraic system of equations is obtained. By using numerical methods, dispersion curves solved for the rods with the trapezoid cross-section. These fundamental information plays an important role in applying ultrasonic guided waves to NTD for structures with trapezoid cross section.

Keywords: guided wave, dispersion, finite element method, trapezoid rod

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Authors: Salvador Garcia Bernal, Chi Zheng, Keqi Zhang, Lei Mao

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Circulating Tumor Cells (CTC) is used to detect tumoral cell metastases using blood samples of patients with cancer (lung, breast, etc.). Using an immunofluorescent method a three channel image (Red, Green, and Blue) are obtained. These set of images usually overpass the 11 x 30 M pixels in size. An aided tool is designed for imaging cell analysis to segmented and identify the tumorous cell based on the three markers signals. Our Method, it is cell-based (area and cell shape) considering each channel information and extracting and making decisions if it is a valid CTC. The system also gives information about number and size of tumor cells found in the sample. We present results in real-life samples achieving acceptable performance in identifying CTCs in short time.

Keywords: Circulating Tumor Cells (CTC), cell analysis, immunofluorescent, medical image analysis

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Authors: Md Rezaul Karim, Farha Taznin

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The purpose of this study was to assess and describe the individual and household characteristics of farmers, to measure the attitude of farmers towards climate adaptation farming practices and to explore the individual and household factors contributing in predicting their attitude towards climate adaptation farming practices. Data were collected through personal interviews using a pre-tested interview schedule. The data collection was done at Biral Upazila under Dinajpur district in Bangladesh from 1st November to 15 December 2018. Besides descriptive statistical parameters, Pearson’s Product Moment Correlation Coefficient (r), multiple regression and step-wise multiple regression analysis were used for the statistical analysis. Findings indicated that the highest proportion (77.6 percent) of the farmers had moderately favorable attitudes, followed by only 11.2 percent with highly favorable attitudes and 11.2 percent with slightly favorable attitudes towards climate adaptation farming practices. According to the computed correlation coefficients (r), among the 10 selected factors, five of them, such as education of household head, farm size, annual household income, organizational participation, and information access by extension services, had a significant relationship with the attitude of farmers towards climate-smart practices. The step-wise multiple regression results showed that two characteristics as education of household head and information access by extension services, contributed 26.2% and 5.1%, respectively, in predicting farmers' attitudes towards climate adaptation farming practices. In addition, more than two-thirds of farmers cited their opinion to the problems in response to ‘price of vermi species is high and it is not easily available’ as 1st ranked problem, followed by ‘lack of information for innovative climate-smart technologies’. This study suggests that policy implications are necessary to promote extension education and information services and overcome the obstacles to climate adaptation farming practices. It further recommends that research study should be conducted in diverse contexts of nationally or globally.

Keywords: factors, attitude, climate adaptation, farming practices, Bangladesh

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Authors: Spoorthi Srupad

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Environmental Impact Assessment (EIA) stands as a critical engineering application facilitated by Earth Resources and Environmental Remote Sensing. Employing advanced technologies, this process enables a systematic evaluation of potential environmental impacts arising from engineering projects. Remote sensing techniques, including satellite imagery and geographic information systems (GIS), play a pivotal role in providing comprehensive data for assessing changes in land cover, vegetation, water bodies, and air quality. This abstract delves into the significance of EIA in engineering, emphasizing its role in ensuring sustainable and environmentally responsible practices. The integration of remote sensing technologies enhances the accuracy and efficiency of impact assessments, contributing to informed decision-making and the mitigation of adverse environmental consequences associated with engineering endeavors.

Keywords: environmental impact assessment, engineering applications, sustainability, environmental monitoring, remote sensing, geographic information systems, environmental management

Procedia PDF Downloads 92