Search results for: dependency rules
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1476

Search results for: dependency rules

1266 The Responsible Lending Principle in the Spanish Proposal of the Mortgage Credit Act

Authors: Noelia Collado-Rodriguez

Abstract:

The Mortgage Credit Directive 2014/17/UE should have been transposed the 21st of March of 2016. However, in Spain not only we did not meet the deadline, but currently we just have a preliminary draft of the so-called Mortgage Credit Act. Before we analyze the preliminary draft from the standpoint of the responsible lending principle, we should point out that this preliminary draft is not a consumer law statute. Through the text of the preliminary draft we cannot see any reference to the consumer, but we see references to the borrower. Furthermore, and more important, the application of this statute would not be, according to its text, circumscribed to borrowers who address the credit to a personal purpose. Instead, it seems that the preliminary draft aims to be one more of the rules of banking transparency that already exists in the Spanish legislation. In this sense, we can also mention that the sanctions contained in the preliminary draft are referred to these laws of banking ordination and oversight – where the rules of banking transparency belong –. This might be against the spirit of the Mortgage Credit Directive, which allows the extension of its scope to credits aimed to acquire other immovable property beyond the residential one. However, the borrower has to be a consumer accordingly with the Directive. It is quite relevant that the prospective Spanish Mortgage Credit Act might not be a consumer protection statute; specially, from the perspective of the responsible lending principle. The responsible lending principle is a consumer law principle, which is based on the structural weakness of the consumer’s position in the relationship with the creditor. Therefore, it cannot surprise that the Spanish preliminary draft does not state any of the pre contractual conducts that express the responsible lending principle. We are referring to the lender’s duty to provide adequate explanations; the consumer’s suitability test; the lender’s duty to assess consumer’s creditworthiness; the consultation of databases to perform the creditworthiness assessment; and the most important, the lender’s prohibition to grant credit in case of a negative creditworthiness assessment. The preliminary draft just entitles the Economy Ministry to enact provisions related to those topics. Thus, the duties and rules derived from the responsible lending principle included in the EU Directive will not have legal character in Spain, being mere administrative regulations. To conclude, the two main questions that come up after reading the Spanish Mortgage Credit Act preliminary draft are, in the first place, what kind of consequences might arise from the Mortgage Credit Act if finally it is not a consumer law statute. And in the second place, what might be the consequences for the responsible lending principle of being developed by administrative regulations instead of by legislation.

Keywords: consumer credit, consumer protection, creditworthiness assessment, responsible lending

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1265 Impacts on Marine Ecosystems Using a Multilayer Network Approach

Authors: Nelson F. F. Ebecken, Gilberto C. Pereira, Lucio P. de Andrade

Abstract:

Bays, estuaries and coastal ecosystems are some of the most used and threatened natural systems globally. Its deterioration is due to intense and increasing human activities. This paper aims to monitor the socio-ecological in Brazil, model and simulate it through a multilayer network representing a DPSIR structure (Drivers, Pressures, States-Impacts-Responses) considering the concept of Management based on Ecosystems to support decision-making under the National/State/Municipal Coastal Management policy. This approach considers several interferences and can represent a significant advance in several scientific aspects. The main objective of this paper is the coupling of three different types of complex networks, the first being an ecological network, the second a social network, and the third a network of economic activities, in order to model the marine ecosystem. Multilayer networks comprise two or more "layers", which may represent different types of interactions, different communities, different points in time, and so on. The dependency between layers results from processes that affect the various layers. For example, the dispersion of individuals between two patches affects the network structure of both samples. A multilayer network consists of (i) a set of physical nodes representing entities (e.g., species, people, companies); (ii) a set of layers, which may include multiple layering aspects (e.g., time dependency and multiple types of relationships); (iii) a set of state nodes, each of which corresponds to the manifestation of a given physical node in a layer-specific; and (iv) a set of edges (weighted or not) to connect the state nodes among themselves. The edge set includes the intralayer edges familiar and interlayer ones, which connect state nodes between layers. The applied methodology in an existent case uses the Flow cytometry process and the modeling of ecological relationships (trophic and non-trophic) following fuzzy theory concepts and graph visualization. The identification of subnetworks in the fuzzy graphs is carried out using a specific computational method. This methodology allows considering the influence of different factors and helps their contributions to the decision-making process.

Keywords: marine ecosystems, complex systems, multilayer network, ecosystems management

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1264 Travel Behavior Simulation of Bike-Sharing System Users in Kaoshiung City

Authors: Hong-Yi Lin, Feng-Tyan Lin

Abstract:

In a Bike-sharing system (BSS), users can easily rent bikes from any station in the city for mid-range or short-range trips. BSS can also be integrated with other types of transport system, especially Green Transportation system, such as rail transport, bus etc. Since BSS records time and place of each pickup and return, the operational data can reflect more authentic and dynamic state of user behaviors. Furthermore, land uses around docking stations are highly associated with origins and destinations for the BSS users. As urban researchers, what concerns us more is to take BSS into consideration during the urban planning process and enhance the quality of urban life. This research focuses on the simulation of travel behavior of BSS users in Kaohsiung. First, rules of users’ behavior were derived by analyzing operational data and land use patterns nearby docking stations. Then, integrating with Monte Carlo method, these rules were embedded into a travel behavior simulation model, which was implemented by NetLogo, an agent-based modeling tool. The simulation model allows us to foresee the rent-return behaviour of BSS in order to choose potential locations of the docking stations. Also, it can provide insights and recommendations about planning and policies for the future BSS.

Keywords: agent-based model, bike-sharing system, BSS operational data, simulation

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1263 Optical Fiber Data Throughput in a Quantum Communication System

Authors: Arash Kosari, Ali Araghi

Abstract:

A mathematical model for an optical-fiber communication channel is developed which results in an expression that calculates the throughput and loss of the corresponding link. The data are assumed to be transmitted by using of separate photons with different polarizations. The derived model also shows the dependency of data throughput with length of the channel and depolarization factor. It is observed that absorption of photons affects the throughput in a more intensive way in comparison with that of depolarization. Apart from that, the probability of depolarization and the absorption of radiated photons are obtained.

Keywords: absorption, data throughput, depolarization, optical fiber

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1262 Recommender Systems Using Ensemble Techniques

Authors: Yeonjeong Lee, Kyoung-jae Kim, Youngtae Kim

Abstract:

This study proposes a novel recommender system that uses data mining and multi-model ensemble techniques to enhance the recommendation performance through reflecting the precise user’s preference. The proposed model consists of two steps. In the first step, this study uses logistic regression, decision trees, and artificial neural networks to predict customers who have high likelihood to purchase products in each product group. Then, this study combines the results of each predictor using the multi-model ensemble techniques such as bagging and bumping. In the second step, this study uses the market basket analysis to extract association rules for co-purchased products. Finally, the system selects customers who have high likelihood to purchase products in each product group and recommends proper products from same or different product groups to them through above two steps. We test the usability of the proposed system by using prototype and real-world transaction and profile data. In addition, we survey about user satisfaction for the recommended product list from the proposed system and the randomly selected product lists. The results also show that the proposed system may be useful in real-world online shopping store.

Keywords: product recommender system, ensemble technique, association rules, decision tree, artificial neural networks

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1261 Pose-Dependency of Machine Tool Structures: Appearance, Consequences, and Challenges for Lightweight Large-Scale Machines

Authors: S. Apprich, F. Wulle, A. Lechler, A. Pott, A. Verl

Abstract:

Large-scale machine tools for the manufacturing of large work pieces, e.g. blades, casings or gears for wind turbines, feature pose-dependent dynamic behavior. Small structural damping coefficients lead to long decay times for structural vibrations that have negative impacts on the production process. Typically, these vibrations are handled by increasing the stiffness of the structure by adding mass. That is counterproductive to the needs of sustainable manufacturing as it leads to higher resource consumption both in material and in energy. Recent research activities have led to higher resource efficiency by radical mass reduction that rely on control-integrated active vibration avoidance and damping methods. These control methods depend on information describing the dynamic behavior of the controlled machine tools in order to tune the avoidance or reduction method parameters according to the current state of the machine. The paper presents the appearance, consequences and challenges of the pose-dependent dynamic behavior of lightweight large-scale machine tool structures in production. The paper starts with the theoretical introduction of the challenges of lightweight machine tool structures resulting from reduced stiffness. The statement of the pose-dependent dynamic behavior is corroborated by the results of the experimental modal analysis of a lightweight test structure. Afterwards, the consequences of the pose-dependent dynamic behavior of lightweight machine tool structures for the use of active control and vibration reduction methods are explained. Based on the state of the art on pose-dependent dynamic machine tool models and the modal investigation of an FE-model of the lightweight test structure, the criteria for a pose-dependent model for use in vibration reduction are derived. The description of the approach for a general pose-dependent model of the dynamic behavior of large lightweight machine tools that provides the necessary input to the aforementioned vibration avoidance and reduction methods to properly tackle machine vibrations is the outlook of the paper.

Keywords: dynamic behavior, lightweight, machine tool, pose-dependency

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1260 The Indebtedness of Men and Women: A Study of Personal Bankruptcies in the Czech Republic

Authors: Zuzana Fišerová, Marie Paseková

Abstract:

Debt relief (also labelled personal bankruptcy) is a bankruptcy settlement method which was implemented into Czech legislation by the Insolvency Act (Act No. 182/2006 Coll. on Insolvency and its Resolution) on 1 January 2008. The need to implement the institute of personal bankruptcy arose from the excessive over-indebtedness of many inhabitants of the Czech Republic after the crisis that arose around 2008 and 2009. The contribution analyses the development in the manner in which households approach personal bankruptcy and assesses and surveys the differences between indebtedness among men and women. The first section analyses the development in numbers of filed personal bankruptcy petitions and the successfulness thereof; it likewise analyses the impact of other economic influences (regional differences, unemployment etc.). The differences between debtors in dependency to gender are also surveyed. A survey of insolvency proceedings for 664 persons whose insolvency proceedings were commenced in 2008 was conducted, whilst the data were acquired from the publicly accessible insolvency register. The hypothesis on the equality of the average debt level of men and women was tested when comparing indebtedness in dependency to debtor gender. At a significance level of 0.05, the test confirmed that the mean value of debt level for women is lower than the mean value of debt level for men. Through analysis of further results, it was found that the average level of debt among women was CZK 537 thousand, while the average level of creditor satisfaction reached 46.2%. Men in the monitored sample had an average level of reported receivables of CZK 652 thousand, satisfaction of their creditors reached 58.8%. The main changes in the institute of personal bankruptcy are then evaluated in the closing discussion, and the impacts of these changes for households are assessed. The development of legislation in the Czech Republic and practice are shifting towards broader usage of personal bankruptcy, especially insofar as it can now also be used by entrepreneurs. Furthermore, the amendment of the Insolvency Act has enabled married couples to apply for joint debt relief, which has improved the position of the marriage partner with lower income and who would not get permission for debt relief on his/her own (mostly women are at issue). In current practice, the condition of adequate income is also solved by the fact that another person (usually a family member) undertakes to donate a certain monthly sum throughout the duration of the debt relief. Personal bankruptcy can thus be completed also by individuals to whom it would previously have been denied by the court.

Keywords: debtor, households, insolvency act, over-indebtedness, personal bankruptcy

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1259 Correlation of Clinical and Sonographic Findings with Cytohistology for Diagnosis of Ovarian Tumours

Authors: Meenakshi Barsaul Chauhan, Aastha Chauhan, Shilpa Hurmade, Rajeev Sen, Jyotsna Sen, Monika Dalal

Abstract:

Introduction: Ovarian masses are common forms of neoplasm in women and represent 2/3rd of gynaecological malignancies. A pre-operative suggestion of malignancy can guide the gynecologist to refer women with suspected pelvic mass to a gynecological oncologist for appropriate therapy and optimized treatment, which can improve survival. In the younger age group preoperative differentiation into benign or malignant pathology can decide for conservative or radical surgery. Imaging modalities have a definite role in establishing the diagnosis. By using International Ovarian Tumor Analysis (IOTA) classification with sonography, costly radiological methods like Magnetic Resonance Imaging (MRI) / computed tomography (CT) scan can be reduced, especially in developing countries like India. Thus, this study is being undertaken to evaluate the role of clinical methods and sonography for diagnosis of the nature of the ovarian tumor. Material And Methods: This prospective observational study was conducted on 40 patients presenting with ovarian masses, in the Department of Obstetrics and Gynaecology, at a tertiary care center in northern India. Functional cysts were excluded. Ultrasonography and color Doppler were performed on all the cases.IOTA rules were applied, which take into account locularity, size, presence of solid components, acoustic shadow, dopper flow etc . Magnetic Resonance Imaging (MRI) / computed tomography (CT) scans abdomen and pelvis were done in cases where sonography was inconclusive. In inoperable cases, Fine needle aspiration cytology (FNAC) was done. The histopathology report after surgery and cytology report after FNAC was correlated statistically with the pre-operative diagnosis made clinically and sonographically using IOTA rules. Statistical Analysis: Descriptive measures were analyzed by using mean and standard deviation and the Student t-test was applied and the proportion was analyzed by applying the chi-square test. Inferential measures were analyzed by sensitivity, specificity, negative predictive value, and positive predictive value. Results: Provisional diagnosis of the benign tumor was made in 16(42.5%) and of the malignant tumor was made in 24(57.5%) patients on the basis of clinical findings. With IOTA simple rules on sonography, 15(37.5%) were found to be benign, while 23 (57.5%) were found to be malignant and findings were inconclusive in 2 patients (5%). FNAC/Histopathology reported that benign ovarian tumors were 14 (35%) and 26(65%) were malignant, which was taken as the gold standard. The clinical finding alone was found to have a sensitivity of 66.6% and a specificity of 90.9%. USG alone had a sensitivity of 86% and a specificity of 80%. When clinical findings and IOTA simple rules of sonography were combined (excluding inconclusive masses), the sensitivity and specificity were 83.3% and 92.3%, respectively. While including inconclusive masses, sensitivity came out to be 91.6% and specificity was 89.2. Conclusion: IOTA's simple sonography rules are highly sensitive and specific in the prediction of ovarian malignancy and also easy to use and easily reproducible. Thus, combining clinical examination with USG will help in the better management of patients in terms of time, cost and better prognosis. This will also avoid the need for costlier modalities like CT, and MRI.

Keywords: benign, international ovarian tumor analysis classification, malignant, ovarian tumours, sonography

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1258 An Adaptive Distributed Incremental Association Rule Mining System

Authors: Adewale O. Ogunde, Olusegun Folorunso, Adesina S. Sodiya

Abstract:

Most existing Distributed Association Rule Mining (DARM) systems are still facing several challenges. One of such challenges that have not received the attention of many researchers is the inability of existing systems to adapt to constantly changing databases and mining environments. In this work, an Adaptive Incremental Mining Algorithm (AIMA) is therefore proposed to address these problems. AIMA employed multiple mobile agents for the entire mining process. AIMA was designed to adapt to changes in the distributed databases by mining only the incremental database updates and using this to update the existing rules in order to improve the overall response time of the DARM system. In AIMA, global association rules were integrated incrementally from one data site to another through Results Integration Coordinating Agents. The mining agents in AIMA were made adaptive by defining mining goals with reasoning and behavioral capabilities and protocols that enabled them to either maintain or change their goals. AIMA employed Java Agent Development Environment Extension for designing the internal agents’ architecture. Results from experiments conducted on real datasets showed that the adaptive system, AIMA performed better than the non-adaptive systems with lower communication costs and higher task completion rates.

Keywords: adaptivity, data mining, distributed association rule mining, incremental mining, mobile agents

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1257 Legal Responsibility of the External Auditor Qualitative Case Study of Libyan Environment

Authors: Bubaker F. Shareia

Abstract:

The aim of this paper is to determine a general frame of the auditor's legal responsibilities in Libya which were implied in professional codes and rules, these codes and rules were concerned with the auditor's rights and duties in conducting his professional duties. This will provide a background for the Libyan accounting profession, and the challenges in tailoring Auditors to meet third party's needs. Being informed of the kinds of legal responsibilities which the external auditors could face during conducting their duties. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, questionnaire and a study of internal documents. To reach such an understanding, the researcher designed two questionnaires for collecting the data. One questionnaire was distributed among the certified public accountant firms in Libya and the second was distributed among a group of randomly selected lawyers and judges in the same country. Most auditors agreed upon the determination of their responsibilities toward the state and they emphasized that their responsibilities toward their clients were limited to the accepted standards of auditing. Moreover, all auditors who were surveyed emphasized that there has never been any juridical claims against them, and as a consequence they have never paid any legal fines. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of the historic factors in the accounting profession in emerging economies.

Keywords: accounting, external auditor, legal responsibilities, libyan accounting profession

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1256 Philosophy and Value Education for Children in India

Authors: Merina Islam

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In this paper, an attempt is made to draw out the contemporary relevance of philosophy in school education of India. This paper attempt is made to inquire into the importance of philosophy for schoolchildren in the Indian cultural context. As education in philosophy for children is useful for teaching the acquisition of knowledge from the information provided, for questioning of rules in different contexts, and for the analysis of facts encountered in daily life. Ethical attitudes can neither be derived from the information provided about the moral rules, nor do they result from a practice of unquestioning obedience It includes some studies done in this field and also reports on philosophy. Many European countries emphasise on the above said theme. There are lots of work and research done by many philosophers on philosophy for children. Indian values system is different from the West and more important than others. Education has become a tool to achieve efficiency in all walks of human life whether social, political, religious or philosophical. Every nation started developing its own specific set of educational values. For India it is very necessary to increase philosophical thinking study and research. Philosophy could make significant contribution, particularly in relation to children's moral development because the Indian curriculum currently neglects this aim. A teacher can play an important role in promoting this discussion because a teacher has the capacity to influence students with their thoughts and personality and engages them in these activities. Philosophy needs to be included in the curriculum and have demonstrated cognitive and social gains in children who were explored to philosophy in their schooling.

Keywords: education, ethical attitude, moral value, philosophy

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1255 SOI-Multi-FinFET: Impact of Fins Number Multiplicity on Corner Effect

Authors: A.N. Moulay Khatir, A. Guen-Bouazza, B. Bouazza

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SOI-Multifin-FET shows excellent transistor characteristics, ideal sub-threshold swing, low drain induced barrier lowering (DIBL) without pocket implantation and negligible body bias dependency. In this work, we analyzed this combination by a three-dimensional numerical device simulator to investigate the influence of fins number on corner effect by analyzing its electrical characteristics and potential distribution in the oxide and the silicon in the section perpendicular to the flow of the current for SOI-single-fin FET, three-fin and five-fin, and we provide a comparison with a Trigate SOI Multi-FinFET structure.

Keywords: SOI, FinFET, corner effect, dual-gate, tri-gate, Multi-Fin FET

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1254 Institutional Engineering and Party Politics in Nigeria’s Fourth Republic

Authors: Emmanuel Ayobami Adesiyan

Abstract:

Political theorists have identified ethnicity as an obstacle to democratic stability in deeply divided societies. Nigeria belongs to the categories of problematic states labeled divided or deeply divided societies, as such post-independence politics is characterized by ethnicity with its ruinous effect on democratic governance and development. Institutional Engineering, the purposive manipulation of the electoral rule relating to party organization and the electoral formula has been established in comparative political studies as a policy measure for managing ethnicity in order to stabilize politics in divided societies. This paper examines the use of electoral engineering tools in managing ethnic politics in Nigeria’s Fourth Republic. The study is guided by rational institutional theory. Secondary data on electoral rules and disaggregated results of presidential elections were collected from archival documents. Data were subjected to content analysis. Institutional changes in electoral rules have promoted the development of inter-ethnic bargaining and compromises within the party system. Presidential Electoral Formula aided the emergence of national rather parochial parties. Electoral engineering tools moved Nigerian Politics from ethnic parochialism to inclusion and accommodation. These innovations should be strengthened to enhance democratic stability.

Keywords: Nigeria, presidential-elections, ethnic politics, institutional engineering

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1253 Predictive Analytics for Theory Building

Authors: Ho-Won Jung, Donghun Lee, Hyung-Jin Kim

Abstract:

Predictive analytics (data analysis) uses a subset of measurements (the features, predictor, or independent variable) to predict another measurement (the outcome, target, or dependent variable) on a single person or unit. It applies empirical methods in statistics, operations research, and machine learning to predict the future, or otherwise unknown events or outcome on a single or person or unit, based on patterns in data. Most analyses of metabolic syndrome are not predictive analytics but statistical explanatory studies that build a proposed model (theory building) and then validate metabolic syndrome predictors hypothesized (theory testing). A proposed theoretical model forms with causal hypotheses that specify how and why certain empirical phenomena occur. Predictive analytics and explanatory modeling have their own territories in analysis. However, predictive analytics can perform vital roles in explanatory studies, i.e., scientific activities such as theory building, theory testing, and relevance assessment. In the context, this study is to demonstrate how to use our predictive analytics to support theory building (i.e., hypothesis generation). For the purpose, this study utilized a big data predictive analytics platform TM based on a co-occurrence graph. The co-occurrence graph is depicted with nodes (e.g., items in a basket) and arcs (direct connections between two nodes), where items in a basket are fully connected. A cluster is a collection of fully connected items, where the specific group of items has co-occurred in several rows in a data set. Clusters can be ranked using importance metrics, such as node size (number of items), frequency, surprise (observed frequency vs. expected), among others. The size of a graph can be represented by the numbers of nodes and arcs. Since the size of a co-occurrence graph does not depend directly on the number of observations (transactions), huge amounts of transactions can be represented and processed efficiently. For a demonstration, a total of 13,254 metabolic syndrome training data is plugged into the analytics platform to generate rules (potential hypotheses). Each observation includes 31 predictors, for example, associated with sociodemographic, habits, and activities. Some are intentionally included to get predictive analytics insights on variable selection such as cancer examination, house type, and vaccination. The platform automatically generates plausible hypotheses (rules) without statistical modeling. Then the rules are validated with an external testing dataset including 4,090 observations. Results as a kind of inductive reasoning show potential hypotheses extracted as a set of association rules. Most statistical models generate just one estimated equation. On the other hand, a set of rules (many estimated equations from a statistical perspective) in this study may imply heterogeneity in a population (i.e., different subpopulations with unique features are aggregated). Next step of theory development, i.e., theory testing, statistically tests whether a proposed theoretical model is a plausible explanation of a phenomenon interested in. If hypotheses generated are tested statistically with several thousand observations, most of the variables will become significant as the p-values approach zero. Thus, theory validation needs statistical methods utilizing a part of observations such as bootstrap resampling with an appropriate sample size.

Keywords: explanatory modeling, metabolic syndrome, predictive analytics, theory building

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1252 Determinants of Takaful Insurance in Addis Ababa

Authors: Abdu Bedru Hussien

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The purpose of this study was to examine the determinants of Takaful insurance in Addis Ababa. In this study, descriptive and explanatory research design was used. We have taken marketing and business development from 17 insurance company and manager and officer from 5 insurance company those are active currently in takaful and all of them were taken as a sample. Questionnaire was used as instrument for data collection. The questionnaire contained 79 items with 5-point Likert scale, 1 being strongly disagree and 5 being strongly agree. The questionnaire was developed based on past literature and a pilot test was conducted to check normality, reliability and validity of the scale. The dependent variable used in this research was Takaful Insurance and the independent variables were Awareness, human resource, sharia rules, Regulation and interest free banking service. The collected data was analyzed using descriptive Statistics, correlation, and multiple leaner regressions through SPSS 25. The result of this research indicates that Awareness and interest free banking service have a positive and significant impact on Takaful Insurance. However, this research did not find any significant impact of human resource, sharia rules and regulation on Takaful. And also, the research indicates that, any positive improvement on these variables will result in improvement Takaful insurance. Therefore, this research recommends that the Ethiopian insurance companies to formulate strategies that boost Takaful insurance awareness as well as train manpower for the service.

Keywords: Takaful, insurance, human resource, IFB

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1251 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India

Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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1250 The Symbolism of Kolanut in Igbo Cosmology: A Re-Examination

Authors: Chukwudi Chidume

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This paper considers the symbolism of kola nut according to Igbo worldview. How kola nut helps to shape the people’s philosophical ideology, especially in relation to religion. The roles of kola nut within the Igbo socio-cultural context and the values attached to these roles will be examined. The roles of kola nut as a means of socialization, education and transmission of cultural values from the preceding to succeeding generations will come under consideration. Equally, this paper looks at the traditional rules regarding not only the uses but more essentially the mode of kola nut presentation, blessing, breaking and sharing of kola nut. How these rules and kola nut have persisted in the face of social and cultural changes which have affected the Igbo people shall be reviewed. The roles played by kola nut in Igbo religion will come under study, which is to correct some of the misconceptions by writers who are motivated by eurocentric idealism but quite oblivious of the Igbo cultural setting and the place of kola nut in it. The onslaught of Western civilization causing the change of attitude among the young generation towards kola nut as a vital aspect of our culture tends to pose a threat to the future and survival of kola nut. Again, the study of Igbo culture as many have done rarely gives an in depth knowledge on the concept, roles and symbolism of kola nut as one of the sacred objects like Ofo and Shrines in Igboland. Mostly it is forgotten that without kola nut, shrines cannot be attended to. Many people think that the spiritual significance and sacramental symbolism are not worth exploring. They, therefore, refuse to try and discover the ritual ramifications, claiming that to probe into the mystery demystifies the matter. Kola nut symbolism is not mysteriously inexplicable. It is a revered symbol of social intercourse with deep social relevance.

Keywords: communion, consecration, Igbo, kola nut, religion

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1249 Impact of Newspaper Coverage of 2015 General Elections in Nigeria

Authors: Shola H. Adeosun, Lekan M. Togunwa, Kolawole Z. Amos

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This paper appraises ‘Newspaper Coverage of 2015 General Election: A study of The Punch and Guardian Newspapers’. The objectives of the study were to examine how credible newspaper reports of 2015 election were and to examine the significant role Nigeria Newspapers played in the 2015 general elections. Also this study examined the extent at which the print media contributed to the success of 2015 general election and to ascertain the extent at which print media reports serve as a tool for sensitizing the masses. The research questions that guided this research include: How credible was newspaper report of 2015 general election? To what extent did the print media contributed to the success of 2015 general elections? To what extent did the print media reports serve as a tool for sensitizing the masses? The research work was given solid theoretical foundation with the review of Agenda-setting theory, Media System Dependency Theory and Normative theories. This study was given solid theoretical foundation with the review of Agenda-setting theory, Media Dependency Theory and Normative theories. The theory was conducted using content analysis method of research and 30 publications of both The Guardian and Punch Newspaper between January 1st and March 30, 2015 forms the population for this research work. Selection of the dates and editions of Newspaper under study were done using the composite week sampling technique. All the days of the week were used for the newspapers because they (The Punch and The Guardian) are published all the days of the week. Coding sheet was the tool of data collection for the content analysis of this study. Findings of the study revealed that by the Punch newspaper and Guardian has played a significant role in eradicating election malpractices in Nigeria. It therefore concludes that media is metaphoric when we termed it to be a watchdog of the nation as well the mirror through which the nation see and recognize itself. The study also recommends that Nigerian media should strike balance between entertainment stories, crisis stories, economic stories, law story, education stories, terrorism stories, health stories, sport stories, metropolitan stories instead of portraying the country as being crime oriented.

Keywords: newspaper, coverage, general elections, impact

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1248 The Duty of Sea Carrier to Transship the Cargo in Case of Vessel Breakdown

Authors: Mojtaba Eshraghi Arani

Abstract:

Concluding the contract for carriage of cargo with the shipper (through bill of lading or charterparty), the carrier must transport the cargo from loading port to the port of discharge and deliver it to the consignee. Unless otherwise agreed in the contract, the carrier must avoid from any deviation, transfer of cargo to another vessel or unreasonable stoppage of carriage in-transit. However, the vessel might break down in-transit for any reason and becomes unable to continue its voyage to the port of discharge. This is a frequent incident in the carriage of goods by sea which leads to important dispute between the carrier/owner and the shipper/charterer (hereinafter called “cargo interests”). It is a generally accepted rule that in such event, the carrier/owner must repair the vessel after which it will continue its voyage to the destination port. The dispute will arise in the case that temporary repair of the vessel cannot be done in the short or reasonable term. There are two options for the contract parties in such a case: First, the carrier/owner is entitled to repair the vessel while having the cargo onboard or discharged in the port of refugee, and the cargo interests must wait till the breakdown is rectified at any time, whenever. Second, the carrier/owner will be responsible to charter another vessel and transfer the entirety of cargo to the substitute vessel. In fact, the main question revolves around the duty of carrier/owner to perform transfer of cargo to another vessel. Such operation which is called “trans-shipment” or “transhipment” (in terms of the oil industry it is usually called “ship-to-ship” or “STS”) needs to be done carefully and with due diligence. In fact, the transshipment operation for various cargoes might be different as each cargo requires its own suitable equipment for transfer to another vessel, so this operation is often costly. Moreover, there is a considerable risk of collision between two vessels in particular in bulk carriers. Bulk cargo is also exposed to the shortage and partial loss in the process of transshipment especially during bad weather. Concerning tankers which carry oil and petrochemical products, transshipment, is most probably followed by sea pollution. On the grounds of the above consequences, the owners are afraid of being held responsible for such operation and are reluctant to perform in the relevant disputes. The main argument raised by them is that no regulation has recognized such duty upon their shoulders so any such operation must be done under the auspices of the cargo interests and all costs must be reimbursed by themselves. Unfortunately, not only the international conventions including Hague rules, Hague-Visby Rules, Hamburg rules and Rotterdam rules but also most domestic laws are silent in this regard. The doctrine has yet to analyse the issue and no legal researches was found out in this regard. A qualitative method with the concept of interpretation of data collection has been used in this paper. The source of the data is the analysis of regulations and cases. It is argued in this article that the paramount rule in the maritime law is “the accomplishment of the voyage” by the carrier/owner in view of which, if the voyage can only be finished by transshipment, then the carrier/owner will be responsible to carry out this operation. The duty of carrier/owner to apply “due diligence” will strengthen this reasoning. Any and all costs and expenses will also be on the account pf the owner/carrier, unless the incident is attributable to any cause arising from the cargo interests’ negligence.

Keywords: cargo, STS, transshipment, vessel, voyage

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1247 Forecasting Unusual Infection of Patient Used by Irregular Weighted Point Set

Authors: Seema Vaidya

Abstract:

Mining association rule is a key issue in data mining. In any case, the standard models ignore the distinction among the exchanges, and the weighted association rule mining does not transform on databases with just binary attributes. This paper proposes a novel continuous example and executes a tree (FP-tree) structure, which is an increased prefix-tree structure for securing compacted, discriminating data about examples, and makes a fit FP-tree-based mining system, FP enhanced capacity algorithm is used, for mining the complete game plan of examples by illustration incessant development. Here, this paper handles the motivation behind making remarkable and weighted item sets, i.e. rare weighted item set mining issue. The two novel brightness measures are proposed for figuring the infrequent weighted item set mining issue. Also, the algorithm are handled which perform IWI which is more insignificant IWI mining. Moreover we utilized the rare item set for choice based structure. The general issue of the start of reliable definite rules is troublesome for the grounds that hypothetically no inciting technique with no other person can promise the rightness of influenced theories. In this way, this framework expects the disorder with the uncommon signs. Usage study demonstrates that proposed algorithm upgrades the structure which is successful and versatile for mining both long and short diagnostics rules. Structure upgrades aftereffects of foreseeing rare diseases of patient.

Keywords: association rule, data mining, IWI mining, infrequent item set, frequent pattern growth

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1246 Knowledge, Attitude and Compliance of Secondary School Students Towards School Discipline Policy in Ibadan North Local Government Area of Oyo State, Nigeria

Authors: S. Yakubu, E. A. Isah

Abstract:

One of the objectives of the school discipline policy is to instill discipline among students. However, despite the availability of this policy in various secondary schools in Nigeria, there seem to be numerous cases of indiscipline among students, which has become a source of concern to all stakeholders in the education sector. In an attempt to proffer possible solutions to this unending challenge, the study investigated the influence of knowledge and attitude on compliance of secondary school students towards school discipline policy in Ibadan North Local Government Area of Oyo State, Nigeria. The descriptive survey research design was employed to collect the requisite data. The multi-stage sampling procedure was adopted to select 570 respondents as the sample for the study. The data collected were analyzed using statistical measures of Mean, Standard deviation and Pearson Product Moment Correlation. The findings of the study showed that knowledge and compliance of school discipline policy among secondary school students in Ibadan North Local Government Area of Oyo State were significantly related (r =0.330, p<0.05). The study also revealed a significant relationship between attitude and compliance of school discipline policy among secondary school students in Ibadan North Local Government Area of Oyo State (r = 0.593, p<0.05). Based on the findings, it was recommended that school rules and regulations should be emphasized and given more awareness for easy compliance. Also, students should be encouraged to portray a positive attitude towards their respective rules and regulations.

Keywords: knowledge, attitude, compliance, school discipline policy

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1245 Performing Diagnosis in Building with Partially Valid Heterogeneous Tests

Authors: Houda Najeh, Mahendra Pratap Singh, Stéphane Ploix, Antoine Caucheteux, Karim Chabir, Mohamed Naceur Abdelkrim

Abstract:

Building system is highly vulnerable to different kinds of faults and human misbehaviors. Energy efficiency and user comfort are directly targeted due to abnormalities in building operation. The available fault diagnosis tools and methodologies particularly rely on rules or pure model-based approaches. It is assumed that model or rule-based test could be applied to any situation without taking into account actual testing contexts. Contextual tests with validity domain could reduce a lot of the design of detection tests. The main objective of this paper is to consider fault validity when validate the test model considering the non-modeled events such as occupancy, weather conditions, door and window openings and the integration of the knowledge of the expert on the state of the system. The concept of heterogeneous tests is combined with test validity to generate fault diagnoses. A combination of rules, range and model-based tests known as heterogeneous tests are proposed to reduce the modeling complexity. Calculation of logical diagnoses coming from artificial intelligence provides a global explanation consistent with the test result. An application example shows the efficiency of the proposed technique: an office setting at Grenoble Institute of Technology.

Keywords: heterogeneous tests, validity, building system, sensor grids, sensor fault, diagnosis, fault detection and isolation

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1244 Hair Symbolism and Changing Perspective of Women’s Role in Children’s and Young Adult Literature

Authors: Suchismita Dattagupta

Abstract:

Social rules and guidelines specify how a body should be clothed and how it should look. The social rules have made the body a space for expression, oppression and sexual 'commodification'. Being a malleable aspect of the human body, hair has always been worn in a number of ways and this characteristic of hair has made it an essential vehicle for conveying symbolic meaning. Hair, particularly women’s hair has always been considered to be associated with richness and beauty, apart from being associated with sexual power. Society has always had a preoccupation with hair bordering on obsession and has projected its moral and political supremacy by controlling and influencing how an individual wears their hair. Irrespective of the gender of the individual, society has tried to control an individual’s hair to express its control. However, with time, there has been a marked change in the way hair has been used by the individual. Hair has always been the focus of scholarly studies; not just aesthetically, but also in the cultural and social context. The fascination with hair rises from the fact that it is the only part of the human body that is always on display. Fetishization of hair is common in literature and goes ahead to reveal the character’s social and moral status. Modern authors for children and young adults have turned this concept on its head to point out how characters are breaking away from the mould and establishing their personal, moral and social boundaries. This paper will trace the change in hair symbolism in literature for children and young adults to understand how it has changed over the course of the time and what light it throws on the changing pattern of women’s position in society.

Keywords: gender, hair, social symbols, society, women's role

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1243 The Problem of Reconciling the Principle of Confidentiality in Foreign Investment Arbitration with the Public Interest

Authors: Bárbara Magalhães Bravo, Cláudia Figueiras

Abstract:

The economical globalization through the liberalization of the markets and capitals boosted the economical development of the nations and the needs for sorting out the disputes arising from the foreign investment. The arbitration, for all the inherent advantages, such as swiftness, arbitrators’ specialise skills and impartiality sets a pacifier tool for the interest in account. Safeguarded the public interest, we face the problem of the confidentiality in the arbitration. The urgent development of impelling mechanisms concerning transparency, guaranty and protection of the interest in account, reveals itself urgent. Through a bibliography review, we will dense the state of art, by going through the several solutions concerning, and pointing out the most suitable. Through the jurisprudential analysis we will point out the solution for the conflict confidentiality/public interest. The transparency, inextricable from the public interest, imposes the arbitration process can be open to all citizens. Transparency rules have been considered at the UNCITRAL in attempting to conciliate the necessity of publicity and the public interest, however still insufficient. The arbitration of foreign investment carries consequences to the citizens of the State. Articulating mechanisms between the arbitral procedures secrecy and the public interest should be adopted. The arbitration of foreign investment, being a tertius genius between the international arbitration and the administrative arbitration would claim its own regulation in each and every States where the confidentiality rules and its exceptions could be identified. One should enquiry where the limit of the citizens’ individual rights protection and the public interest should give way to the principle of transparency

Keywords: arbitration, foreign investment, transparency, confidenciality, International Centre for Settlement of Investment Disputes UNCITRAL

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1242 Augmented Reality Aplications for Armed Forces

Authors: Murat Sözen

Abstract:

It is not at all difficult to estimate which level today’s technology reaches considering that humankinds space-faring in early 1950s. Technology is a means to help achieve goals and people can produce systems on their physical and mental abilities. Needed and used as tools in all areas of life and became a necessity and dependency, technology, widely used in the military field. To be a revolutionary change in the military matters, opportunities offered by technology should be put into practice. Tech makes weapons, sensors, platforms and soldiers carrying them more effective. To increase this efficiency in the battlefield defense industry is seeking every advantage of technology. In this study, the applicability of existing and on-going augmented reality applications for Armed Forces will be evaluated.

Keywords: augmented reality, battlefield, military, virtual reality

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1241 Reasons and Complexities around Using Alcohol and Other Drugs among Aboriginal People Experiencing Homelessness

Authors: Mandy Wilson, Emma Vieira, Jocelyn Jones, Alice V. Brown, Lindey Andrews, Louise Southalan, Jackie Oakley, Dorothy Bagshaw, Patrick Egan, Laura Dent, Duc Dau, Lucy Spanswick

Abstract:

Alcohol and drug dependency are pertinent issues for those experiencing homelessness. This includes Aboriginal and Torres Strait Islander people, Australia’s traditional owners, living in Perth, Western Australia (WA). Societal narratives around the drivers behind drug and alcohol dependency in Aboriginal communities, particularly those experiencing homelessness, have been biased and unchanging, with little regard for complexity. This can include the idea that Aboriginal people have ‘chosen’ to use alcohol or other drugs without consideration for intergenerational trauma and the trauma of homelessness that may influence their choices. These narratives have flow-on impacts on policies and services that directly impact Aboriginal people experiencing homelessness. In 2021, we commenced a project which aimed to listen to and elevate the voices of 70-90 Aboriginal people experiencing homelessness in Perth. The project is community-driven, led by an Aboriginal Community Controlled Organisation in partnership with a university research institute. A community-ownership group of Aboriginal Elders endorsed the project’s methods, chosen to ensure their suitability for the Aboriginal community. In this paper, we detail these methods, including semi-structured interviews influenced by an Aboriginal yarning approach – an important style of conversation for Aboriginal people which follows cultural protocols; and photovoice – supporting people to share their stories through photography. Through these engagements, we detail the reasons Aboriginal people in Perth shared for using alcohol or other drugs while experiencing homelessness. These included supporting their survival on the streets, managing their mental health, and coping while on the journey to finding support. We also detail why they sought to discontinue alcohol and other drug use, including wanting to reconnect with family and changing priorities. Finally, we share how Aboriginal people experiencing homelessness have said they are impacted by their family’s alcohol and other drug use, including feeling uncomfortable living with a family who is drug and alcohol-dependent and having to care for grandchildren despite their own homelessness. These findings provide a richer understanding of alcohol and drug use for Aboriginal people experiencing homelessness in Perth, shedding light on potential changes to targeted policy and service approaches.

Keywords: Aboriginal and Torres Strait Islander peoples, alcohol and other drugs, homelessness, community-led research

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1240 Spatial Relationship of Drug Smuggling Based on Geographic Information System Knowledge Discovery Using Decision Tree Algorithm

Authors: S. Niamkaeo, O. Robert, O. Chaowalit

Abstract:

In this investigation, we focus on discovering spatial relationship of drug smuggling along the northern border of Thailand. Thailand is no longer a drug production site, but Thailand is still one of the major drug trafficking hubs due to its topographic characteristics facilitating drug smuggling from neighboring countries. Our study areas cover three districts (Mae-jan, Mae-fahluang, and Mae-sai) in Chiangrai city and four districts (Chiangdao, Mae-eye, Chaiprakarn, and Wienghang) in Chiangmai city where drug smuggling of methamphetamine crystal and amphetamine occurs mostly. The data on drug smuggling incidents from 2011 to 2017 was collected from several national and local published news. Geo-spatial drug smuggling database was prepared. Decision tree algorithm was applied in order to discover the spatial relationship of factors related to drug smuggling, which was converted into rules using rule-based system. The factors including land use type, smuggling route, season and distance within 500 meters from check points were found that they were related to drug smuggling in terms of rules-based relationship. It was illustrated that drug smuggling was occurred mostly in forest area in winter. Drug smuggling exhibited was discovered mainly along topographic road where check points were not reachable. This spatial relationship of drug smuggling could support the Thai Office of Narcotics Control Board in surveillance drug smuggling.

Keywords: decision tree, drug smuggling, Geographic Information System, GIS knowledge discovery, rule-based system

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1239 Buddhism and Society: The History and Contribution of Buddhist Education in Taiwan

Authors: Meilee Shen

Abstract:

Buddhist monks and nuns have changed within the dynamic culture of Taiwan that they find themselves in. The diverse cultures, economic development, and advanced educational levels of the island are all part of this. Buddhist education has become an interesting aspect in the history of Taiwanese Buddhism. In recent years, Buddhists in Taiwan have made significant contributions to both academic and religious studies. This paper will focus on the following questions: What is Buddhist education? How does a Buddhist education change monastic role in Taiwanese Buddhism? Finally, how has Buddhist education benefited Taiwanese society? Research indicates that Buddhist education in Taiwan possesses four features: 1. Master teaching disciple: Buddhist masters teach monastic rules to monastic disciples only. 2. Monastic education: It is mainly focused on Buddhist doctrines and sangha rules. 3. From Buddhist education to secular education: Buddhist studies were introduced into secular educational environments that were the beginning for outsiders to study Buddhism. It also opened a door to recruit young college students to enter the monastery. 4. Academic Buddhist training: Buddhist monks and nuns have begun to study at secular colleges in various programs besides Buddhist studies. In recent years, Buddhist colleges and secular universities’ religious studies programs have begun to admit overseas students due to the low birth-rate in Taiwan. Therefore, the relationship between Buddhism and Taiwanese society is dynamic.

Keywords: Buddhist college and university in Taiwan, Buddhist education, institutionalization in Taiwanese Buddhism, monastic and secular education, Taiwanese Buddhist monks and nuns

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1238 Valorization of Surveillance Data and Assessment of the Sensitivity of a Surveillance System for an Infectious Disease Using a Capture-Recapture Model

Authors: Jean-Philippe Amat, Timothée Vergne, Aymeric Hans, Bénédicte Ferry, Pascal Hendrikx, Jackie Tapprest, Barbara Dufour, Agnès Leblond

Abstract:

The surveillance of infectious diseases is necessary to describe their occurrence and help the planning, implementation and evaluation of risk mitigation activities. However, the exact number of detected cases may remain unknown whether surveillance is based on serological tests because identifying seroconversion may be difficult. Moreover, incomplete detection of cases or outbreaks is a recurrent issue in the field of disease surveillance. This study addresses these two issues. Using a viral animal disease as an example (equine viral arteritis), the goals were to establish suitable rules for identifying seroconversion in order to estimate the number of cases and outbreaks detected by a surveillance system in France between 2006 and 2013, and to assess the sensitivity of this system by estimating the total number of outbreaks that occurred during this period (including unreported outbreaks) using a capture-recapture model. Data from horses which exhibited at least one positive result in serology using viral neutralization test between 2006 and 2013 were used for analysis (n=1,645). Data consisted of the annual antibody titers and the location of the subjects (towns). A consensus among multidisciplinary experts (specialists in the disease and its laboratory diagnosis, epidemiologists) was reached to consider seroconversion as a change in antibody titer from negative to at least 32 or as a three-fold or greater increase. The number of seroconversions was counted for each town and modeled using a unilist zero-truncated binomial (ZTB) capture-recapture model with R software. The binomial denominator was the number of horses tested in each infected town. Using the defined rules, 239 cases located in 177 towns (outbreaks) were identified from 2006 to 2013. Subsequently, the sensitivity of the surveillance system was estimated as the ratio of the number of detected outbreaks to the total number of outbreaks that occurred (including unreported outbreaks) estimated using the ZTB model. The total number of outbreaks was estimated at 215 (95% credible interval CrI95%: 195-249) and the surveillance sensitivity at 82% (CrI95%: 71-91). The rules proposed for identifying seroconversion may serve future research. Such rules, adjusted to the local environment, could conceivably be applied in other countries with surveillance programs dedicated to this disease. More generally, defining ad hoc algorithms for interpreting the antibody titer could be useful regarding other human and animal diseases and zoonosis when there is a lack of accurate information in the literature about the serological response in naturally infected subjects. This study shows how capture-recapture methods may help to estimate the sensitivity of an imperfect surveillance system and to valorize surveillance data. The sensitivity of the surveillance system of equine viral arteritis is relatively high and supports its relevance to prevent the disease spreading.

Keywords: Bayesian inference, capture-recapture, epidemiology, equine viral arteritis, infectious disease, seroconversion, surveillance

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1237 Anti-Corruption in Adverse Contexts: A Strategic Approach

Authors: Mushtaq H. Khan, Antonio Andreoni, Pallavi Roy

Abstract:

Developing countries are characterized by political settlements where formal rules are generally weakly enforced and widely violated. Conventional anti-corruption strategies that focus on improving the general enforcement of a rule of law and raising the costs of corruption facing individual public officials have typically delivered poor results in these contexts. Our alternative approach is to identify anti-corruption strategies that have a high impact and that are feasible to implement in these contexts. Our alternative approach identifies anti-corruption strategies from the bottom up. This involves identifying the characteristics of the corruption constraining particular development outcomes. By drawing on theories of rents and rent seeking, and theories of political settlements, we can assess the developmental impact of particular anti-corruption strategies and the feasibility of implementing these strategies. We argue that feasible anti-corruption in these contexts cannot be solely based on conventional anti-corruption strategies. In societies that have widespread rule violations, high-impact anti-corruption is only likely to be feasible if the overall strategy succeeds in aligning the interests and capabilities of powerful organizations at the sectoral level to support the enforcement of particular sets of rules. We examine four related strategies for changing these incentives and capabilities of critical stakeholders at the local or sectoral level, and we argue that this can provide a framework for organizing research on the impact and feasibility of anti-corruption activities in different priority areas in particular countries.

Keywords: anti-corruption, development, political settlements analysis, rule of law

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