Search results for: smart security

Authors: Temidayo. O. Osunsanmi, Clinton Aigbavboa, Ayodeji Oke

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The construction industry is a renowned latecomer to the efficiency offered by the adoption of information technology. Whereas, the banking, manufacturing, retailing industries have keyed into the future by using digitization and information technology as a new approach for ensuring competitive gain and efficiency. The construction industry has yet to fully realize similar benefits because the adoption of ICT is still at the infancy stage with a major concentration on the use of software. Thus, this study evaluates the awareness and readiness of construction professionals towards embracing a full digitalization of the construction industry using construction 4.0. The term ‘construction 4.0’ was coined from the industry 4.0 concept which is regarded as the fourth industrial revolution that originated from Germany. A questionnaire was utilized for sourcing data distributed to practicing construction professionals through a convenience sampling method. Using SPSS v24, the hypotheses posed were tested with the Mann Whitney test. The result revealed that there are no differences between the consulting and contracting organizations on the readiness for adopting construction 4.0 concepts in the construction industry. Using factor analysis, the study discovers that adopting construction 4.0 will improve the performance of the construction industry regarding cost and time savings and also create sustainable buildings. In conclusion, the study determined that construction professionals have a low awareness towards construction 4.0 concepts. The study recommends an increase in awareness of construction 4.0 concepts through seminars, workshops and training, while construction professionals should take hold of the benefits of adopting construction 4.0 concepts. The study contributes to the roadmap for the implementation of construction industry 4.0 concepts in the South African construction industry.

Keywords: building information technology, Construction 4.0, Industry 4.0, smart site

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Authors: Loubna Hamami, Bouchaib Nassereddine

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Due to the evolution of technologies, the need to observe and manage hostile environments, and reduction in size, wireless sensor networks (WSNs) are becoming essential and implicated in the most fields of life. WSNs enable us to change the style of living, working and interacting with the physical environment. The agricultural sector is one of such sectors where WSNs are successfully used to get various benefits. For successful agricultural production, the irrigation system is one of the most important factors, and it plays a tactical role in the process of agriculture domain. However, it is considered as the largest consumer of freshwater. Besides, the scarcity of water, the drought, the waste of the limited available water resources are among the critical issues that touch the almost sectors, notably agricultural services. These facts are leading all governments around the world to rethink about saving water and reducing the volume of water used; this requires the development of irrigation practices in order to have a complete and independent system that is more efficient in the management of irrigation. Consequently, the selection of WSNs in irrigation system has been a benefit for developing the agriculture sector. In this work, we propose a prototype for a complete and intelligent irrigation system based on wireless sensor networks and we present and discuss the design of this prototype. This latter aims at saving water, energy and time. The proposed prototype controls water system for irrigation by monitoring the soil temperature, soil moisture and weather conditions for estimation of water requirements of each plant.

Keywords: precision irrigation, sensor, wireless sensor networks, water resources

Procedia PDF Downloads 153

Authors: WonHo Lee, Hyo-Gyoung Kwak

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A numerical model considering slip behavior of steel-concrete composite structure is introduced. This model is based on a linear bond stress-slip relation along the interface. Single node was considered at the interface of steel and concrete member in finite element analysis, and it improves analytical problems of model that takes double nodes at the interface by adopting spring elements to simulate the partial interaction. The slip behavior is simulated by modifying material properties of steel element contacting concrete according to the derived formulation. Decreased elastic modulus simulates the slip occurrence at the interface and decreased yield strength simulates drop in load capacity of the structure. The model is verified by comparing numerical analysis applying this model with experimental studies. Acknowledgment—This research was supported by a grant(13SCIPA01) from Smart Civil Infrastructure Research Program funded by Ministry of Land, Infrastructure and Transport(MOLIT) of Korea government and Korea Agency for Infrastructure Technology Advancement(KAIA) and financially supported by Korea Ministry of Land, Infrastructure and Transport(MOLIT) as U-City Master and Doctor Course Grant Program.

Keywords: bond-slip, composite structure, partial interaction, steel-concrete structure

Procedia PDF Downloads 176

Authors: Rivindu Nethmin Bandara Menik Hitihamy Mudiyanselage, Matthias Hank Haeusler, Ben Doherty

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Investors and clients in the Architectural, Engineering and Construction industry find it difficult to understand complex datasets and reports with little to no graphic representation. The stakeholders examined in this paper include designers, design clients and end-users. Communicating embodied carbon information graphically and concisely can aid with decision support early in a building's life cycle. It is essential to create a common visualisation approach as the level of knowledge about embodied carbon varies between stakeholders. The tool, designed in conjunction with Bates Smart, condenses Tally Life Cycle Assessment data to a carbon hot-spotting visualisation, highlighting the sections with the highest amounts of embodied carbon. This allows stakeholders at every stage of a given project to have a better understanding of the carbon implications with minimal effort. It further allows stakeholders to differentiate building elements by their carbon values, which enables the evaluation of the cost-effectiveness of the selected materials at an early stage. To examine and build a decision-support tool, an action-design research methodology of cycles of iterations was used along with precedents of embodied carbon visualising tools. Accordingly, the importance of visualisation and Building Information Modelling are also explored to understand the best format for relaying these results.

Keywords: embodied carbon, visualisation, summarisation, data filtering, early-stage decision-making, materiality

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Authors: K. Suganya Devi, P. Srinivasan, M. P. Vaishnave, G. Arutperumjothi

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Today’s internet world is highly prone to various online attacks, of which the most harmful attack is phishing. The attackers host the fake websites which are very similar and look alike. We propose an image based authentication using steganography and visual cryptography to prevent phishing. This paper presents a secure steganographic technique for true color (RGB) images and uses Discrete Cosine Transform to compress the images. The proposed method hides the secret data inside the cover image. The use of visual cryptography is to preserve the privacy of an image by decomposing the original image into two shares. Original image can be identified only when both qualified shares are simultaneously available. Individual share does not reveal the identity of the original image. Thus, the existence of the secret message is hard to be detected by the RS steganalysis.

Keywords: image security, random LSB, steganography, visual cryptography

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Authors: Adenike Akinrotimi

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Globally, education has been identified as vital tool for any form of development for any society (community); be it economic, social, political and cultural development. It is the determinant level of prosperity, welfare, security and sustenance of the people of a particular community. Education could be formal, informal and non-formal. Cultural development of an individual and of the community as it were is a lifelong process, where individual learns from daily experiences, exposure to the environment at home, at work, at play and it enriches human and environmental potentials. This type of education can be referred to as cultural heritage. It is built on learner participation and assimilation. Preschool programme also referred to as Early Childhood Education is critical to holistic development of a child cultural development inclusive. This paper examines the impact that technology has on cultural heritage among preschool children.

Keywords: cultural heritage, education, pre-school, technology

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Authors: Dalyah Y. Al-Jamal, Maryam H. Eshtaiwi, Liyakathunisa Syed

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Connecting health services with technology has a huge demand as people health situations are becoming worse day by day. In fact, engaging new technologies such as Internet of Things (IOT) into the medical services can enhance the patient care services. Specifically, patients suffering from chronic diseases such as cardiac patients need a special care and monitoring. In reality, some efforts were previously taken to automate and improve the patient monitoring systems. However, the previous efforts have some limitations and lack the real-time feature needed for chronic kind of diseases. In this paper, an improved process model for patient monitoring system specialized for cardiac patients is presented. A survey was distributed and interviews were conducted to gather the needed requirements to improve the cardiac patient monitoring system. Business Process Model and Notation (BPMN) language was used to model the proposed process. In fact, the proposed system uses the IOT Technology to assist doctors to remotely monitor and follow-up with their heart patients in real-time. In order to validate the effectiveness of the proposed solution, simulation analysis was performed using Bizagi Modeler tool. Analysis results show performance improvements in the heart monitoring process. For the future, authors suggest enhancing the proposed system to cover all the chronic diseases.

Keywords: IoT, process model, remote patient monitoring system, smart watch

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Authors: Bruno Di Pace, Roxanne H. Padley

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Aims: The recent increase in remote video interaction has increased the number of requests for teleconsultations with plastic surgeons in private practice (70% in the UK and 64% in the USA). This study investigated the motivations for such an increase and the underlying psychological impact on patients. Method: An anonymous web-based poll of 8 questions was designed and distributed to patients seeking cosmetic surgery through social networks in both Italy and the UK. The questions gathered responses regarding 1. Reasons for pursuing cosmetic surgery; 2. The effects of delays caused by the SARS-COV-2 pandemic; 3. The effects on mood; 4. The influence of video conferencing on body-image perception. Results: 85 respondents completed the online poll. Overall, 68% of respondents stated that seeing themselves more frequently online had influenced their decision to seek cosmetic surgery. The types of surgeries indicated were predominantly to the upper body and face (82%). Delays and access to surgeons during the pandemic were perceived as negatively impacting patients' moods (95%). Body-image perception and self-esteem were lower than in the pre-pandemic, particularly during lockdown (72%). Patients were more inclined to undergo cosmetic surgery during the pandemic, both due to the wish to improve their “lockdown face” for video conferencing (77%) and also due to the benefits of home recovery while in smart working (58%). Conclusions: Overall, findings suggest that video conferencing has led to a significant increase in requests for cosmetic surgery and the so-called “Zoom Boom” effect.

Keywords: cosmetic surgery, remote communication, telehealth, zoom boom

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Authors: Hugh Byrd, Steve Matthewnan

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The devastation of the city centre of Christchurch, New Zealand, after the 2010 and 2011 earthquakes presented an opportunity to rebuild infrastructure in a coordinated and efficient manner to allow for a city that was energy efficient, low carbon, resilient and provided both energy security and justice. The research described in this paper records the processes taken to attempt to rebuild the energy infrastructure. The story is one of political decisions overriding appropriate technology and ultimately is a lesson in how not to handle the implementation of post-disaster energy infrastructure. Lack of clarity in decision making by central government and then not pursuing consultant’s recommendations led to a scheme that was effectively abandoned in 2016 and described as ‘a total failure’. The paper records the critical events that occurred and explains why the proposed energy infrastructure was both politically and technologically inappropriate.

Keywords: energy infrastructure, policy and governance, post-disaster rebuilding

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Authors: M. F. Amado, A. Amado, F. Poggi, J. Correia de Freitas

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Today it is widely understood that global energy consumption patterns are directly related to the ongoing urban expansion and development process. This expansion is based on the natural growth of human activities and has left most urban areas totally dependent on fossil fuel derived external energy inputs. This status-quo of production, transportation, storage and consumption of energy has become inefficient and is set to become even more so when the continuous increases in energy demand are factored in. The territorial management of land use and related activities is a central component in the search for more efficient models of energy use, models that can meet current and future regional, national and European goals. In this paper, a methodology is developed and discussed with the aim of improving energy efficiency at the municipal level. The development of this methodology is based on the monitoring of energy consumption and its use patterns resulting from the natural dynamism of human activities in the territory and can be utilized to assess sustainability at the local scale. A set of parameters and indicators are defined with the objective of constructing a systemic model based on the optimization, adaptation and innovation of the current energy framework and the associated energy consumption patterns. The use of the model will enable local governments to strike the necessary balance between human activities, economic development, and the local and global environment while safeguarding fairness in the energy sector.

Keywords: solar urban planning, solar smart city, urban development, energy efficiency

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Authors: Nour Charara, Hussein Charara, Omar Abou Khaled, Hani Abdallah, Elena Mugellini

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In this paper, we present a human behavior modeling approach in videos scenes. This approach is used to model the normal behaviors in the conference halls. We exploited the Probabilistic Latent Semantic Analysis technique (PLSA), using the 'Bag-of-Terms' paradigm, as a tool for exploring video data to learn the model by grouping similar activities. Our term vocabulary consists of 3D spatio-temporal patch groups assigned by the direction of motion. Our video representation ensures the spatial information, the object trajectory, and the motion. The main importance of this approach is that it can be adapted to detect abnormal behaviors in order to ensure and enhance human security.

Keywords: activity modeling, clustering, PLSA, video representation

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Authors: Basak Ozkendirci

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The discovery of chemical dyes, the development of regenerated fibers, and warp knitting technology have enormous effects on the fashion world. The trends created by the information obtained in the context of various studies today shape the fashion world. Trend analysts must follow scientific developments as well as sociological events, political developments and artwork to obtain healthy data on trends. Digital printing technologies have changed the dynamics of textile printing production and also the style of printed designs. Fashion designers already have started design 3D printed accessories and garments. The research fields like the internet of things, artificial intelligence, hologram technologies, mechatronics, energy storage systems, nanotechnology are seen as the technologies that will change the social life and economy of the future. It is clear that research carried out in these areas will affect the textiles of the future and whereat the trends of fashion. The article aims to create a future vision for trend researchers and designers by giving clues about the changes to be experienced in the fashion world. In the first part of the article, information about the scientific studies that are thought to shape the future is given, and the forecasting about how the inventions that can be obtained from these studies can be adapted at the textile are presented. In the second part of the article, examples of how the new generation of innovative textiles will affect the daily life experience of the user are given.

Keywords: biotextiles, fashion trends, nanotextiles, new materials, smart textiles, techno textiles

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Authors: Syed Kashif Ali, Usman Javaid, Abdullah Chohan

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In large enterprises multiple departments use different sort of information systems and databases according to their needs. These systems are independent and heterogeneous in nature and sharing information/data between these systems is not an easy task. The usage of middleware technologies have made data sharing between systems very easy. However, monitoring the exchange of data/information for verification purposes between target and source systems is often complex or impossible for maintenance department due to security/access privileges on target and source systems. In this paper, we are intended to present our experience of an end to end data monitoring approach at middle ware level implemented in Oracle BPEL for data verification without any help of monitoring tool.

Keywords: service level agreement, SOA, BPEL, oracle fusion middleware, web service monitoring

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Authors: M. Touhidul Islam Sarker, Mohammod Abul Kashem

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The purpose of this paper is to improve the e-learning system and digitize the learning method in the educational sector. The learner will login into e-learning platform and easily access the digital content, the content can be downloaded and take an assessment for evaluation. Learner can get access to these digital resources by using tablet, computer, and smart phone also. E-learning system can be defined as teaching and learning with the help of multimedia technologies and the internet by access to digital content. E-learning replacing the traditional education system through information and communication technology-based learning. This paper has designed and implemented integrated e-learning system architecture with University Management System. Moodle (Modular Object-Oriented Dynamic Learning Environment) is the best e-learning system, but the problem of Moodle has no school or university management system. In this research, we have not considered the school’s student because they are out of internet facilities. That’s why we considered the university students because they have the internet access and used technologies. The University Management System has different types of activities such as student registration, account management, teacher information, semester registration, staff information, etc. If we integrated these types of activity or module with Moodle, then we can overcome the problem of Moodle, and it will enhance the e-learning system architecture which makes effective use of technology. This architecture will give the learner to easily access the resources of e-learning platform anytime or anywhere which digitizes the learning method.

Keywords: database, e-learning, LMS, Moodle

Procedia PDF Downloads 185

Authors: Itze Coronel Salomon

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The rise of organized crime and violence related to drug cartels in Mexico has created serious challenges for the authorities to provide security to those who live within its borders. However, to achieve a significant improvement in security is absolute respect for fundamental human rights by the authorities. Irregular migrants in Mexico are at serious risk of abuse. Research by Amnesty International as well as reports of the NHRC (National Human Rights) in Mexico, have indicated the major humanitarian crisis faced by thousands of migrants traveling in the shadows. However, the true extent of the problem remains invisible to the general population. The fact that federal and state governments leave no proper record of abuse and do not publish reliable data contributes to ignorance and misinformation, often spread by the media that portray migrants as the source of crime rather than their victims. Discrimination and intolerance against irregular migrants can generate greater hostility and exclusion. According to the modus operandi that has been recorded criminal organizations and criminal groups linked to drug trafficking structures deprive migrants of their liberty for forced labor and illegal activities related to drug trafficking, even some have been kidnapped for be trained as murderers . If the victim or their family cannot pay the ransom, the kidnapped person may suffer torture, mutilation and amputation of limbs or death. Migrant women are victims of sexual abuse during her abduction as well. In 2011, at least 177 bodies were identified in the largest mass grave found in Mexico, located in the town of San Fernando, in the border state of Tamaulipas, most of the victims were killed by blunt instruments, and most seemed to be immigrants and travelers passing through the country. With dozens of small graves discovered in northern Mexico, this may suggest a change in tactics between organized crime groups to the different means of obtaining revenue and reduce murder profile methods. Competition and conflict over territorial control drug trafficking can provide strong incentives for organized crime groups send signals of violence to the authorities and rival groups. However, as some Mexican organized crime groups are increasingly looking to take advantage of income and vulnerable groups, such as Central American migrants seem less interested in advertising his work to authorities and others, and more interested in evading detection and confrontation. This paper pretends to analyze the introduction of this new trend of kidnapping migrants for forced labors by drug cartels in Mexico into the forms of contemporary slavery and its implications.

Keywords: international law, migration, transnational organized crime

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Authors: Anwesha Pathak

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With the increasing number of satellites and space debris, space traffic management (STM) becomes crucial. AI can aid in STM by predicting and preventing potential collisions, optimizing satellite trajectories, and managing orbital slots. Governance frameworks need to address the integration of AI algorithms in STM to ensure safe and sustainable satellite activities. AI and governance play significant roles in the context of satellite activities in space. Artificial intelligence (AI) technologies, such as machine learning and computer vision, can be utilized to process vast amounts of data received from satellites. AI algorithms can analyse satellite imagery, detect patterns, and extract valuable information for applications like weather forecasting, urban planning, agriculture, disaster management, and environmental monitoring. AI can assist in automating and optimizing satellite operations. Autonomous decision-making systems can be developed using AI to handle routine tasks like orbit control, collision avoidance, and antenna pointing. These systems can improve efficiency, reduce human error, and enable real-time responsiveness in satellite operations. AI technologies can be leveraged to enhance the security of satellite systems. AI algorithms can analyze satellite telemetry data to detect anomalies, identify potential cyber threats, and mitigate vulnerabilities. Governance frameworks should encompass regulations and standards for securing satellite systems against cyberattacks and ensuring data privacy. AI can optimize resource allocation and utilization in satellite constellations. By analyzing user demands, traffic patterns, and satellite performance data, AI algorithms can dynamically adjust the deployment and routing of satellites to maximize coverage and minimize latency. Governance frameworks need to address fair and efficient resource allocation among satellite operators to avoid monopolistic practices. Satellite activities involve multiple countries and organizations. Governance frameworks should encourage international cooperation, information sharing, and standardization to address common challenges, ensure interoperability, and prevent conflicts. AI can facilitate cross-border collaborations by providing data analytics and decision support tools for shared satellite missions and data sharing initiatives. AI and governance are critical aspects of satellite activities in space. They enable efficient and secure operations, ensure responsible and ethical use of AI technologies, and promote international cooperation for the benefit of all stakeholders involved in the satellite industry.

Keywords: satellite, space debris, traffic, threats, cyber security.

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Authors: Muhammad Hassan, Kemal Celebi

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Developing a highly efficient electrochromic energy storage device with sufficient color fluctuation and significant electrochemical performance is highly desirable for practical energy-saving applications. Here, to achieve a highly stable material with a large electrochemical storage capacity, a W₁₈O₄₉ NW/Ti₃C₂Tₓ composite has been fabricated and deposited on a pre-assembled Ag and W₁₈O₄₉ NW conductive network by Langmuir-Blodgett technique. The resulting hybrid electrode composed of 15 layers of W₁₈O₄₉ NW/Ti₃C₂Tₓ exhibits an areal capacitance of 125 mF/cm², with a fast and reversible switching response. An optical modulation of 98.2% can be maintained at a current density of 5 mAcm⁻². Using this electrode, we fabricated a bifunctional symmetric electrochromic supercapacitor device having an energy density of 10.26 μWh/cm² and a power density of 0.605 mW/cm², with high capacity retention and full columbic efficiency over 4000 charge-discharge cycles. Meanwhile, the device displays remarkable electrochromic characteristics, including fast switching time (5 s for coloring and 7 s for bleaching) and a significant coloration efficiency of 116 cm²/C with good optical modulation stability. In addition, the device exhibits remarkable mechanical flexibility and fast switching while being stable over 100 bending cycles, which is promising for real-world applications.

Keywords: MXene, nanowires, supercapacitor, ion diffusion, electrochromic, coloration efficiency

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Authors: Umamaheswara Rao Jada, Susmita Mukhopadhyay

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Employee voice behavior has emerged as an important topic in relation to understanding the paybacks within the organizations. Organizations are expecting employees to contribute in the form of suggestions and ideas that not only help an organization to grow but also survive the turbulent times. Leadership in the organization enables and arouses an individual to offer constructive ideas. The significant impact of leadership is undeniable in a context of creating an environment that promotes a free flow of thoughts and ideas in the organization which in turn is significantly influenced by the personality of the leader. Therefore our study aims at examining the underlying factors which influence employee constructive voice behavior in connection with leader’s personality, empowering form of leadership and leader-member exchange in the organization sequentially. A standardized survey questionnaire was used to collect sample of 272 service executives in India. Smart PLS 2.0 was used to test hypothesis and explore the mediation effect. The result shows that the leader personality traits of agreeableness and conscientiousness were positively related to empowering leadership, whereas neuroticism was unrelated to empowering leadership. Empowering leadership influenced followers’ constructive voice behavior significantly. Furthermore, the relationship was partially mediated by leader member exchange relationship. Theoretical and practical implications of the findings, as well as directions for the future line of research, have been presented in the study.

Keywords: constructive voice, empowering leadership, leader member exchange (LMX), leader personality traits

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Authors: Heidi von Korff

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The electricity grid is changing in terms of flexibility. Distributed generation (DG) policy is being discussed worldwide and implemented. Developers and utilities are seeking a pathway towards Zero Net Energy (ZNE) communities and the interconnection to the distribution grid. Using the VISDOM platform for establishing a method for managing and monitoring energy consumption loads of ZNE communities as a capacity resource for the grid. Reductions in greenhouse gas emissions and energy security are primary policy drivers for incorporating high-performance energy standards and sustainability practices in residential households, such as a market transformation of ZNE and nearly ZNE (nZNE) communities. This research investigates how load data impacts ZNE, to see if there is a correlation to the daily load variations in a single ZNE home. Case studies will include a ZNE community in California and a nearly ZNE community (All – Electric) in the Netherlands, which both are in measurement and verification (M&V) phases and connected to the grid for simulations of methods.

Keywords: zero net energy, distributed generation, renewable energy, zero net energy community

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Authors: Modesta E. Ezema, Christopher C. Ezema, Christian C. Ugwu, Udoka F. Eze, Florence M. Babalola

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Some employees knowingly or unknowingly contribute to loss of data and also expose data to threat in the process of getting their jobs done. Many organizations today are faced with the challenges of how to secure their data as cyber criminals constantly devise new ways of attacking the organization’s secret data. However, this paper enlists the latest strategies that must be put in place in order to protect these important data from being attacked in a collaborative work place. It also introduces us to Advanced Persistent Threats (APTs) and how it works. The empirical study was conducted to collect data from the employee in data centers on how data could be protected from malicious codes and cyber criminals and their responses are highly considered to help checkmate the activities of malicious code and cyber criminals in our work places.

Keywords: data, employee, malware, work place

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Authors: Mouhammad Alkasassbeh, Mohammad Almseidin

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Network security engineers work to keep services available all the time by handling intruder attacks. Intrusion Detection System (IDS) is one of the obtainable mechanisms that is used to sense and classify any abnormal actions. Therefore, the IDS must be always up to date with the latest intruder attacks signatures to preserve confidentiality, integrity, and availability of the services. The speed of the IDS is a very important issue as well learning the new attacks. This research work illustrates how the Knowledge Discovery and Data Mining (or Knowledge Discovery in Databases) KDD dataset is very handy for testing and evaluating different Machine Learning Techniques. It mainly focuses on the KDD preprocess part in order to prepare a decent and fair experimental data set. The J48, MLP, and Bayes Network classifiers have been chosen for this study. It has been proven that the J48 classifier has achieved the highest accuracy rate for detecting and classifying all KDD dataset attacks, which are of type DOS, R2L, U2R, and PROBE.

Keywords: IDS, DDoS, MLP, KDD

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Authors: Seham Elia Moussa Shenouda

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The relationship between development and human rights has long been the subject of academic debate. To understand the dynamics between these two concepts, various principles are adopted, from the right to development to development-based human rights. Despite the initiatives taken, the relationship between development and human rights remains unclear. However, the overlap between these two views and the idea that efforts should be made in the field of human rights have increased in recent years. It is then evaluated whether the right to sustainable development is acceptable or not. The article concludes that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which is a good answer to the question posed above. This book therefore cites regional and international human rights agreements such as , as well as the jurisprudence and interpretative guidelines of human rights institutions, to prove this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security

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Authors: Monica Santi, Evita Puspitasari

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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

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Authors: Volker Wannack

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Regional, national, and international strategies focusing on hydrogen (H₂) and blockchain are driving significant advancements in hydrogen and blockchain technology worldwide. These strategies lay the foundation for the groundbreaking "Blockchain Based Hydrogen Market (BBH₂)" project. The primary goal of this project is to develop a functional Blockchain Minimum Viable Product (B-MVP) for the hydrogen market. The B-MVP will leverage blockchain as an enabling technology with a common database and platform, facilitating secure and automated transactions through smart contracts. This innovation will revolutionize logistics, trading, and transactions within the hydrogen market. The B-MVP has transformative potential across various sectors. It benefits renewable energy producers, surplus energy-based hydrogen producers, hydrogen transport and distribution grid operators, and hydrogen consumers. By implementing standardized, automated, and tamper-proof processes, the B-MVP enhances cost efficiency and enables transparent and traceable transactions. Its key objective is to establish the verifiable integrity of climate-friendly "green" hydrogen by tracing its supply chain from renewable energy producers to end users. This emphasis on transparency and accountability promotes economic, ecological, and social sustainability while fostering a secure and transparent market environment. A notable feature of the B-MVP is its cross-border operability, eliminating the need for country-specific data storage and expanding its global applicability. This flexibility not only broadens its reach but also creates opportunities for long-term job creation through the establishment of a dedicated blockchain operating company. By attracting skilled workers and supporting their training, the B-MVP strengthens the workforce in the growing hydrogen sector. Moreover, it drives the emergence of innovative business models that attract additional company establishments and startups and contributes to long-term job creation. For instance, data evaluation can be utilized to develop customized tariffs and provide demand-oriented network capacities to producers and network operators, benefitting redistributors and end customers with tamper-proof pricing options. The B-MVP not only brings technological and economic advancements but also enhances the visibility of national and international standard-setting efforts. Regions implementing the B-MVP become pioneers in climate-friendly, sustainable, and forward-thinking practices, generating interest beyond their geographic boundaries. Additionally, the B-MVP serves as a catalyst for research and development, facilitating knowledge transfer between universities and companies. This collaborative environment fosters scientific progress, aligns with strategic innovation management, and cultivates an innovation culture within the hydrogen market. Through the integration of blockchain and hydrogen technologies, the B-MVP promotes holistic innovation and contributes to a sustainable future in the hydrogen industry. The implementation process involves evaluating and mapping suitable blockchain technology and architecture, developing and implementing the blockchain, smart contracts, and depositing certificates of origin. It also includes creating interfaces to existing systems such as nomination, portfolio management, trading, and billing systems, testing the scalability of the B-MVP to other markets and user groups, developing data formats for process-relevant data exchange, and conducting field studies to validate the B-MVP. BBH₂ is part of the "Technology Offensive Hydrogen" funding call within the research funding of the Federal Ministry of Economics and Climate Protection in the 7th Energy Research Programme of the Federal Government.

Keywords: hydrogen, blockchain, sustainability, innovation, structural change

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Authors: Rajendra Kumar Isaac, Monisha Isaac

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India, having a vast cultivable area and regional climatic variability, encounters water Resource Management Problems at various levels. The agricultural production of India needs to be increased to meet out projected population growth. Sustainable water resource is the only option to ensure food security, especially in northern Indian states, where the ground and surface water resources are fast depleting. Various tools and technologies available for management of scarce water resources have been discussed. It was concluded that multiple use of water, adopting latest water management options, identification of climate adoptable cropping and farming systems, can enhance water productivity and would encounter the fast growing water management and water shortage problems in Indian agriculture.

Keywords: water resource management, sustainable, water management technologies, water productivity, agriculture

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Authors: Nugzar Todua

Abstract:

The paper studies the role of food labeling in order to promote healthy eating issue in Georgia. The main focus of the research is directed to consumer attitudes regarding food labeling. The methodology of the paper is based on the focus group work, as well as online and face to face surveys. The data analysis has been provided through ANOVA. The study proves that the impact of variables such as the interest, awareness, reliability, assurance and satisfaction of consumers' on buying decision, is statistically important. The study reveals that consumers’ perception regarding to food labeling is positive, but their level of knowledge and ability is rather low. It is urgent to strengthen marketing promotions strategies in the process of implementations of food security policy in Georgia.

Keywords: food labeling, buying decision, Georgian consumers, marketing research

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Authors: Henning Lahmann, Benjamyn I. Scott, Bart Custers

Abstract:

Suboptimal adoption of AI in defence organisations carries risks for the protection of the freedom, safety, and security of society. Despite the vast opportunities that defence AI-technology presents, there are also a variety of ethical, legal, and societal concerns. To ensure the successful use of AI technology by the military, ethical, legal, and societal aspects (ELSA) need to be considered, and their concerns continuously addressed at all levels. This includes ELSA considerations during the design, manufacturing and maintenance of AI-based systems, as well as its utilisation via appropriate military doctrine and training. This raises the question how defence organisations can remain strategically competitive and at the edge of military innovation, while respecting the values of its citizens. This paper will explain the set-up and share preliminary results of a 4-year research project commissioned by the National Research Council in the Netherlands on the ethical, legal, and societal aspects of AI in defence. The project plans to develop a future-proof, independent, and consultative ecosystem for the responsible use of AI in the defence domain. In order to achieve this, the lab shall devise a context-dependent methodology that focuses on the ‘analysis’, ‘design’ and ‘evaluation’ of ELSA of AI-based applications within the military context, which include inter alia unmanned aircraft. This is bolstered as the Lab also recognises and complements the existing methods in regards to human-machine teaming, explainable algorithms, and value-sensitive design. Such methods will be modified for the military context and applied to pertinent case-studies. These case-studies include, among others, the application of autonomous robots (incl. semi- autonomous) and AI-based methods against cognitive warfare. As the perception of the application of AI in the military context, by both society and defence personnel, is important, the Lab will study how these perceptions evolve and vary in different contexts. Furthermore, the Lab will monitor – as they may influence people’s perception – developments in the global technological, military and societal spheres. Although the emphasis of the research project is on different forms of AI in defence, it focuses on several case studies. One of these case studies is on unmanned aircraft, which will also be the focus of the paper. Hence, ethical, legal, and societal aspects of unmanned aircraft in the defence domain will be discussed in detail, including but not limited to privacy issues. Typical other issues concern security (for people, objects, data or other aircraft), privacy (sensitive data, hindrance, annoyance, data collection, function creep), chilling effects, PlayStation mentality, and PTSD.

Keywords: autonomous weapon systems, unmanned aircraft, human-machine teaming, meaningful human control, value-sensitive design

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Authors: Abdulrahman Nami Almutairi

Abstract:

In the face of escalating climate change concerns, the concept of smart cities emerges as a promising approach to mitigate carbon emissions and move towards carbon neutrality. This paper provides a comprehensive review of the role of Natural Gas in achieving carbon neutrality. Natural gas has often been seen as a transitional fuel in the context of reducing carbon emissions. Its main role stems from being cleaner than coal and oil when burned for electricity generation and industrial processes. The urgent need to address this global issue has prompted a global shift towards cleaner energy sources and sustainable practices. In this endeavor, natural gas has emerged as a pivotal player, hailed for its potential to mitigate carbon emissions, and facilitate the transition to a low-carbon economy. With its lower carbon intensity compared to conventional fossil fuels, natural gas presents itself as a promising alternative for meeting energy demands while reducing environmental impact. As the world stands at a critical juncture in the fight against climate change, exploring the potential of natural gas as a transitional fuel offers insights into pathways towards a more sustainable and resilient future. By critically evaluating its opportunities and challenges, we can harness the potential of natural gas as a transitional fuel while advancing towards a cleaner, more resilient energy system. Through collaborative efforts and informed decision-making, we can pave the way for a future where energy is not only abundant but also environmentally sustainable and socially equitable.

Keywords: natural gas, clean fuel, carbon emissions, global warming, environmental protection

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Authors: Mustapha Aminu Bagiwa, Ainuddin Wahid Abdul Wahab, Mohd Yamani Idna Idris, Suleman Khan

Abstract:

Video source device identification has become a problem of concern in numerous domains especially in multimedia security and digital investigation. This is because videos are now used as evidence in legal proceedings. Source device identification aim at identifying the source of digital devices using the content they produced. However, due to affordable processing tools and the influx in digital content generating devices, source device identification is still a major problem within the digital forensic community. In this paper, we discuss source device identification for digital videos by identifying techniques that were proposed in the literature for model or specific device identification. This is aimed at identifying salient open challenges for future research.

Keywords: video forgery, source camcorder, device identification, forgery detection

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Authors: Khrukulu Khusoh

Abstract:

The strategies and tactics used by governments throughout the world to counter terrorism and insurgency over the past few decades include the declaration of states of siege or martial law, enactment of anti-terrorist legislation and strengthening of judicial powers. Some of these measures taken have been more successful than the other, but some have proved counterproductive, alienating the public from the authorities and further polarizing an already fractured political environment. Such cases of alienation and polarization can be seen in the northeastern states of India. The Armed Forces (Special Powers) Act which was introduced to curb insurgency in the remote jungles of the far-flung areas has remained a telling tale of agony in the north east India. Grievous trauma to humans through encounter killings, custodial deaths, unwarranted torture, exploitation of women and children in several ways have been reported in Nagaland, Manipur and other northeastern states where the Indian army has been exercising powers under the Armed Forces (Special Powers) Act. While terrorism and the insurgency are destructive of human rights, counter-terrorism does not necessarily restore and safeguard human rights. This special law has not proven effective particularly in dealing with terrorism and insurgency. The insurgency has persisted in the state of Nagaland even after sixty years notwithstanding the presence of a good number of special laws. There is a need to fight elements that threaten the security of a nation, but the methods chosen should be measured, otherwise the fight is lost. There has been no review on the effectiveness or failure of the act to realize its intended purpose. Nor was there any attempt on the part of the state to critically look at the violation of rights of innocent citizens by the state agencies. The Indian state keeps enacting laws, but none of these could be effectively applied as there was the absence of clarity of purpose. Therefore, every new law which has been enacted time and again to deal with security threats failed to bring any solution for the last six decades. The Indian state resorts to measures which are actually not giving anything in terms of strategic benefits but are short-term victories that might result in long-term tragedies. Therefore, right thinking citizens and human rights activists across the country feel that introduction of Armed Forces (Special Powers) Act was as much violation of human rights and its continuation is undesirable. What worried everyone is the arbitrary use, or rather misuse of power by the Indian armed forces particularly against the weaker sections of the society, including women. After having being subjected to indiscriminate abuse of that law, people of the north-east India have been demanding its revocation for a long time. The present paper attempts to critically examine the violation of human rights under Armed Forces (Special Powers) Act. It also attempts to bring out the impact of Armed Forces (Special Powers) Act on the Naga people.

Keywords: armed forces, insurgency, special laws, violence

Procedia PDF Downloads 494