Search results for: payment methods

Authors: María Rojo Granados

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This work presents an empirical investigation of the performance of pink and purple petunia petals and orange and red geranium petals on a linen fabric using the Eco Print technique. This theoretical and practical approach represents an advance in the textile world towards sustainable dyeing and printing methods. It is understood that the possibility of mass printing or dyeing through these methods in fashion is complex, but it can be an approach toward a more sustainable industry. The research consists of twenty-two empirical tests where different processes and methods are applied and explained at different temperatures and using different mordants. The test results allow the selection of which printing and dyeing methods can be applied to the fashion industry in an environmentally consistent way.

Keywords: dyeing, empirical tests, petals, performance, printing, sustainably

Procedia PDF Downloads 97

Authors: Min Sang Lee, Hee Jae Shin, In Pyo Cha, Sun Ho Ko, Hyun Kyung Yoon, Hong Gun Kim, Lee Ku Kwac

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The prepreg process among the CFRP (Carbon Fiber Reinforced Plastic) forming methods is the short term of ‘Pre-impregnation’, which is widely used for aerospace composites that require a high quality property such as a fiber-reinforced woven fabric, in which an epoxy hardening resin is impregnated. the reality is, however, that this process requires continuous researches and developments for its commercialization because the delamination characteristically develops between the layers when a great weight is loaded from outside. to supplement such demerit, three lamination methods among the prepreg lamination methods of CFRP were designed to minimize the delamination between the layers due to external impacts. Further, the newly designed methods and the existing lamination methods were analyzed through a mechanical characteristic test, Interlaminar Shear Strength test. The Interlaminar Shear Strength test result confirmed that the newly proposed three lamination methods, i.e. the Roll, Half and Zigzag laminations, presented more excellent strengths compared to the conventional Ply lamination. The interlaminar shear strength in the roll method with relatively dense fiber distribution was approximately 1.75% higher than that in the existing ply lamination method, and in the half method, it was approximately 0.78% higher.

Keywords: carbon fiber reinforced plastic(CFRP), pre-impregnation, laminating method, interlaminar shear strength (ILSS)

Procedia PDF Downloads 367

Authors: Hong Zeng

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In the process of popularization of higher education, it is necessary to innovate teaching methods in order to make the students cultivated suitable for the needs of social development. This paper discusses the limitations and shortcomings of the traditional teaching method of teaching approach to a person's aptitude, personality, and interest and introduces the new teaching method of teaching approach to a person's personality. The teaching approach to a person's personality is a target teaching method that aims to develop students' potential and cultivate professional talents. Therefore, teachers should be professional and can adopt modern teaching methods from the Internet so that students can clearly understand the course and the knowledge structure. Finally, the students using new teaching methods can enhance their motivation to study and quickly acquire professional skills.

Keywords: higher education, personality, target education, student-centered

Procedia PDF Downloads 110

Authors: Nishimwe Clemence, Mchunu Gugu, Mukamusoni Dariya

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Background: Community health workers and extension workers can play an important role in supporting families to adopt health practices, encourage delivery in a health care facility, and ensure time referral of mothers and newborns if needed. Saving the lives of neonates should, therefore, be a significant health outcome in any maternal and newborn health program that is being implemented. Furthermore, about half of a million mothers die from pregnancy-related causes. Maternal and newborn deaths related to the period of postnatal care are neglected. Some authors emphasized that in developing countries, newborn mortality rates have been reduced much more slowly because of the lack of many necessary facility-based and outreach service. The aim of this review was to critically analyze the implementation and integration process of the maternal and newborn health care program by maternal community health workers, into the health care system, in Africa. Furthermore, it aims to reduce maternal and newborn mortality. We addressed the following review question: (1) what process is involved in the implementation and integration of the maternal and newborn health care program by maternal community health workers during antenatal, delivery and postnatal care into health system care in Africa? Methods: The database searched was from Health Source: Nursing/Academic Edition through academic search complete via EBSCO Host. An iterative approach was used to go through Google scholarly papers. The reviewers considered adapted Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidance, and the Mixed Methods Appraisal Tool (MMAT) was used. Synthesis method in integrative review following elements of noting patterns and themes, seeing plausibility, clustering, counting, making contrasts and comparisons, discerning commons and unusual patterns, subsuming particulars into general, noting relations between variability, finding intervening factors and building a logical chain of evidence, using data–based convergent synthesis design. Results: From the seventeen of studies included, results focused on three dimensions inspired by the literature on antenatal, delivery, and postnatal interventions. From this, further conceptual framework was elaborated. The conceptual framework process of implementation and integration of maternal and newborn health care program by maternal community health workers was elaborated in order to ensure the sustainability of community based intervention. Conclusions: the review revealed that the implementation and integration of maternal and newborn health care program require planning. We call upon governments, non-government organizations, the global health community, all stakeholders including policy makers, program managers, evaluators, educators, and providers to be involved in implementation and integration of maternal and newborn health program in updated policy and community-based intervention. Furthermore, emphasis should be placed on competence, responsibility, and accountability of maternal community health workers, their training and payment, collaboration with health professionals in health facilities, and reinforcement of outreach service. However, the review was limited in focus to the African context, where the process of maternal and newborn health care program has been poorly implemented.

Keywords: Africa, implementation of integration, maternal, newborn

Procedia PDF Downloads 154

Authors: Hee-Jae Suh, Mi-Na Hong, Min-Ji Kim, Yeon-Seong Jeong, Ok-Hwan Lee, Jae-Wook Shin, Hyang-Sook Chun, Chan Lee

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Brown HT is a bis-azo dye which is permitted in EU as a food colorant. So far, many studies have focused on HPLC using diode array detection (DAD) analysis for detection of this food colorant with different columns and mobile phases. Even though these methods make it possible to detect Brown HT, low recovery, reproducibility, and linearity are still the major limitations for the application in foods. The purpose of this study was to compare various methods for the analysis of Brown HT and to develop an improved analytical methods including pretreatment. Among tested analysis methods, best resolution of Brown HT was observed when the following solvent was applied as a eluent; solvent A of mobile phase was 0.575g NH4H2PO4, and 0.7g Na2HPO4 in 500mL water added with 500mL methanol. The pH was adjusted using phosphoric acid to pH 6.9 and solvent B was methanol. Major peak for Brown HT appeared at the end of separation, 13.4min after injection. This method exhibited relatively high recovery and reproducibility compared with other methods. LOD (0.284 ppm), LOQ (0.861 ppm), resolution (6.143), and selectivity (1.3) of this method were better than those of ammonium acetate solution method which was most frequently used. Precision and accuracy were verified through inter-day test and intra-day test. Various methods for sample pretreatments were developed for different foods and relatively high recovery over 80% was observed in all case. This method exhibited high resolution and reproducibility of Brown HT compared with other previously reported official methods from FSA and, EU regulation.

Keywords: analytic method, Brown HT, food colorants, pretreatment method

Procedia PDF Downloads 473

Authors: Shokoufeh Monjezi Kouchak

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Cognitive radio network (CRN) is future network .Without this network wireless devices can’t work appropriately in the next decades. Today, wireless devices use static spectrum access methods and these methods don’t use spectrums optimum so we need use dynamic spectrum access methods to solve shortage spectrum challenge and CR is a great device for DSA but first of all its challenges should be solved .security is one of these challenges .In this paper we provided a survey about CR security. You can see this survey in tables 1 to 7 .After that we proposed a multi criteria authentication method in CRN. Our criteria in this method are: sensing results, following sending data rules, position of secondary users and no talk zone. Finally we compared our method with other authentication methods.

Keywords: authentication, cognitive radio, security, radio networks

Procedia PDF Downloads 383

Authors: Pongchan Na-Lampang

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The objective of this study was to compare the results of transport of slaughter pigs to slaughterhouse by 2 methods, i.e. individual confined and group confined on the truck on meat quality. The pigs were transported for 1 h on a distance of 70 km. The stocking densities were 0.35 m2/pig and 0.48 m2 for group and individual crate treatment, respectively. It was found that meat quality of pigs transported by 2 different methods as measured in terms of pH level (at 45 min and 48 hr post mortem), color (brightness, redness and yellowness) and water holding capacity was not significantly different.

Keywords: market pig, transportation, meat quality, confinement

Procedia PDF Downloads 383

Authors: Javed Younas

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Fiscal challenges pervade the electricity sector in many developing countries. Low bill payment and high theft mean utility customers have little incentive to conserve. It also means electricity distribution companies have less to invest in infrastructure maintenance, modernization, and technical upgrades. The low-quality electricity services can result impair the economic benefits from connections to the electrical grid. We study the impacts of two interventions implemented in Karachi, Pakistan, with the goal of reducing distribution losses and increasing revenue recovery: infrastructure improvements that made illegal connections physically more difficult and institutional innovations designed to increase communities’ trust in and cooperation with the utility. Using differences in implementation timing across space, we estimate the interventions’ impacts before the COVID-19 pandemic and their role in mitigating the pandemic’s effects on electricity services. Results indicate that the infrastructure improvements reduced losses, as well as the electricity delivered to the distribution system, a proxy for a generation. The institutional innovations significantly impacted revenue recovery, but not losses in their initial months; however, the efforts mitigated the pandemic’s negative effect on the utility finances.

Keywords: electricity, infrastructure, losses, revenue recovery

Procedia PDF Downloads 191

Authors: A. Mohammadi, S. Asghari, M. Aien, M. Rashidinejad

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After emergent of alternative current networks and their popularity, asynchronous motors became more widespread than other kinds of industrial motors. In order to control and run these motors efficiently, an accurate estimation of motor parameters is needed. There are different methods to obtain these parameters such as rotor locked test, no load test, DC test, analytical methods, and so on. The most common drawback of these methods is their inaccuracy in estimation of some motor parameters. In order to remove this concern, a novel method for parameter estimation of induction motors using particle swarm optimization (PSO) algorithm is proposed. In the proposed method, transient state of motor is used for parameter estimation. Comparison of the simulation results purtuined to the PSO algorithm with other available methods justifies the effectiveness of the proposed method.

Keywords: induction motor, motor parameter estimation, PSO algorithm, analytical method

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Authors: Ramdan B. A. Koad, Ahmed F. Zobaa

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Since the output characteristics of Photovoltaic (PV) system depends on the ambient temperature, solar radiation and load impedance, its maximum Power Point (MPP) is not constant. Under each condition PV module has a point at which it can produce its MPP. Therefore, a Maximum Power Point Tracking (MPPT) method is needed to uphold the PV panel operating at its MPP. This paper presents comparative study between the conventional MPPT methods used in (PV) system: Perturb and Observe (P&O), Incremental Conductance (IncCond), and Particle Swarm Optimization (PSO) algorithm for (MPPT) of (PV) system. To evaluate the study, the proposed PSO MPPT is implemented on a DC-DC converter and has been compared with P&O and INcond methods in terms of their tracking speed, accuracy and performance by using the Matlab tool Simulink. The simulation result shows that the proposed algorithm is simple, and is superior to the P&O and IncCond methods.

Keywords: photovoltaic systems, maximum power point tracking, perturb and observe method, incremental conductance, methods and practical swarm optimization algorithm

Procedia PDF Downloads 356

Authors: Ramandeep Behl, S. S. Motsa

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The main focus of this manuscript is to provide a highly efficient two-point sixth-order family of super-Halley type methods that do not require any second-order derivative evaluation for obtaining simple roots of nonlinear equations, numerically. Each member of the proposed family requires two evaluations of the given function and two evaluations of the first-order derivative per iteration. By using Mathematica-9 with its high precision compatibility, a variety of concrete numerical experiments and relevant results are extensively treated to confirm t he t heoretical d evelopment. From their basins of attraction, it has been observed that the proposed methods have better stability and robustness as compared to the other sixth-order methods available in the literature.

Keywords: basins of attraction, nonlinear equations, simple roots, super-Halley

Procedia PDF Downloads 513

Authors: Gurmeet Kaur

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Agile software development methods are being recognized as popular, and efficient approach to the development of software system that has a short delivery period with high quality also that meets customer requirements with zero defect. In agile software development, quality means quality of code where in the quality is maintained through the use of methods or approaches like refactoring, test driven development, behavior driven development, acceptance test driven development, and demand driven development. Software quality is measured in term of metrics such as the number of defects during development of software. Usage of above mentioned methods or approaches, reduces the possibilities of defects in developed software, and hence improve quality. This paper focuses on study of agile based quality methods or approaches for software development that ensures improved quality of software as well as reduced cost, and customer satisfaction.

Keywords: ATDD, BDD, DDD, TDD

Procedia PDF Downloads 161

Authors: A. Mohammadi, M. Moghimi, S. Mohammadi

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Engineers need computational methods which could provide solutions less sensitive to the environmental effects, so the techniques should be used which take the uncertainty to account to control and minimize the risk associated with design and operation. In order to consider uncertainty in engineering problem, the optimization problem should be solved for a suitable range of the each uncertain input variable instead of just one estimated point. Using deterministic optimization problem, a large computational burden is required to consider every possible and probable combination of uncertain input variables. Several methods have been reported in the literature to deal with problems under uncertainty. In this paper, different methods presented and analyzed.

Keywords: uncertainty, Monte Carlo simulated, stochastic programming, scenario method

Procedia PDF Downloads 408

Authors: Olivia Rybak-Karkosz

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This paper aims to present the results of scientific research on methods of forging art prints and their elements, such as signature or provenance and forensic science methods that might be used to verify their authenticity. In the last decades, the art market has observed significant interest in purchasing prints. They are considered an economical alternative to paintings and a considerable investment. However, the authenticity of an art print is difficult to establish as similar visual effects might be achieved with drawings or xerox. The latter is easy to make using a home printer. They are then offered on flea markets or internet auctions as genuine prints. This probable ease of forgery and, at the same time, the difficulty of distinguishing art print techniques were the main reasons why this research was undertaken. A lack of scientific methods dedicated to disclosing a forgery encouraged the author to verify the possibility of using forensic science's methods known and used in other fields of expertise. This research methodology consisted of completing representative forgery samples collected in selected museums based in Poland and a few in Germany and Austria. That allowed the author to present a typology of methods used to forge art prints. Given that one of the most famous graphic design examples is bills and securities, it seems only appropriate to propose in print verification the usage of methods of detecting counterfeit currency. These methods contain an examination of ink, paper, and watermarks. On prints, additionally, signatures and imprints of stamps, etc., are forged as well. So the examination should be completed with handwriting examination and forensic sphragistics. The paper contains a stipulation to conduct a complex analysis of authenticity with the participation of an art restorer, art historian, and forensic expert as head of this team.

Keywords: art forgery, examination of an artwork, handwriting analysis, prints

Procedia PDF Downloads 121

Authors: Nitin Shravan, Sudarsun Santhiappan, B. Sivaselvan

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Subsection identification, in the context of Electronic Health Records (EHRs), is identifying the important sections for down-stream tasks like auto-coding. In this work, we classify the text present in EHRs according to their information, using machine learning and deep learning techniques. We initially describe briefly about the problem and formulate it as a text classification problem. Then, we discuss upon the methods from the literature. We try two approaches - traditional feature extraction based machine learning methods and deep learning methods. Through experiments on a private dataset, we establish that the deep learning methods perform better than the feature extraction based Machine Learning Models.

Keywords: deep learning, machine learning, semantic clinical classification, subsection identification, text classification

Procedia PDF Downloads 206

Authors: Y. A. Yahaya, Ahmad Tijjani Asabe

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This paper focuses on the formulation of 3-step hybrid Adams type method for the solution of first order differential equation (ODE). The methods which was derived on both grid and off grid points using multistep collocation schemes and also evaluated at some points to produced Block Adams type method and Adams moulton method respectively. The method with the highest order was selected to serve as the corrector. The convergence was valid and efficient. The numerical experiments were carried out and reveal that hybrid Adams type methods performed better than the conventional Adams moulton method.

Keywords: adam-moulton type (amt), corrector method, off-grid, block method, convergence analysis

Procedia PDF Downloads 619

Authors: Saheed A. Gbadegeshin

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Commercialization method is a means to make inventions available at the market for final consumption. It is described as an important tool for keeping business enterprises sustainable and improving national economic growth. Thus, there are several scholarly publications on it, either presenting or testing different methods for commercialization. However, young entrepreneurs, technologists and scientists would like to know the best method to commercialize their innovations. Then, this question arises: What is the best commercialization method? To answer the question, a systematic literature review was conducted, and practitioners were interviewed. The literary results revealed that there are many methods but new methods are needed to improve commercialization especially during these times of economic crisis and political uncertainty. Similarly, the empirical results showed there are several methods, but the best method is the one that reduces costs, reduces the risks associated with uncertainty, and improves customer participation and acceptability. Therefore, it was concluded that new commercialization method is essential for today's high technologies and a method was presented.

Keywords: commercialization method, technology, knowledge, intellectual property, innovation, invention

Procedia PDF Downloads 335

Authors: Hamzat Shittu Atunnise

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This study on Assessment of the Implementation of Recommended Teaching and Evaluation Methods of the Nigeria Certificate in Education (NCE) Arabic Language Curriculum in Colleges of Education in North Western Nigeria was conducted with four objectives, four research questions and four null hypotheses. Descriptive survey design was used and the multistage sampling procedure adopted. Frequency count and percentage were used to answer research questions and chi-square was used to test all the null hypotheses at an Alpha 0.05 level of significance. Two hundred and ninety one subjects were drawn as sample. Questionnaires were used for data collection. The Context, Input, Process and Product (CIPP) model of evaluation was employed. The study findings indicated that: there were no significant difference in the perceptions of lecturers and students from Federal and State Colleges of Education on the following: extent of which lecturers employ appropriate methods in teaching the language and extent of which recommended evaluation methods are utilized for the implementation of Arabic Curriculum. Based on these findings, it was recommended among other things that: lecturers should adopt teaching methodologies that promote interactive learning; Governments should ensure that information and communication technology facilities are made available and usable in all Colleges of Education; Lecturers should vary their evaluation methods because other methods of evaluation can meet and surpass the level of learning and understanding which essay type questions are believed to create and that language labs should be used in teaching Arabic in Colleges of Education because comprehensive language learning is possible through both classroom and language lab teaching.

Keywords: assessment, arabic language, curriculum, methods of teaching, evaluation methods, NCE

Procedia PDF Downloads 51

Authors: Sofia Mylona, Dale Hume

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The main scope of this work is to compare the experimental thermal conductivity results of fluids between devices using transient techniques. A range of different liquids within a range of viscosities was measured with two or more devices, and the results were compared between the different methods and the reference equations wherever it was available. The liquids selected are the most commonly used in academic or industrial laboratories to calibrate their thermal conductivity instruments having a variety of thermal conductivity, viscosity, and density. Three transient methods (Transient Hot Wire, Transient Plane Source, and Transient Line Source) were compared for the thermal conductivity measurements taken by using them. These methods have been chosen as the most accurate and because they all follow the same idea; as a function of the logarithm of time, the thermal conductivity is calculated from the slope of a plot of sensor temperature rise. For all measurements, the selected temperature range was at the atmospheric level from 10 to 40 ° C. Our results are coming with an agreement with the objections of several scientists over the reliability of the results of a few popular devices. The observation was surprising that the device used in many laboratories for fast measurements of liquid thermal conductivity display deviations of 500 percent which can be very poorly reproduced.

Keywords: accurate data, liquids, thermal conductivity, transient methods.

Procedia PDF Downloads 149

Authors: Marjan Heidarzadeh

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High quality and purity of DNA isolated from canned tuna is essential for species identification. In this study, the efficiency of five different methods for DNA extraction was compared. Method of national standard in Iran, the CTAB precipitation method, Wizard DNA Clean Up system, Nucleospin and GenomicPrep were employed. DNA was extracted from two different canned tuna in brine and oil of the same tuna species. Three samples of each type of product were analyzed with the different methods. The quantity and quality of DNA extracted was evaluated using the 260 nm absorbance and ratio A260/A280 by spectrophotometer picodrop. Results showed that the DNA extraction from canned tuna preserved in different liquid media could be optimized by employing a specific DNA extraction method in each case. Best results were obtained with CTAB method for canned tuna in oil and with Wizard method for canned tuna in brine.

Keywords: canned tuna PCR, DNA, DNA extraction methods, species identification

Procedia PDF Downloads 651

Authors: Loreta Axhami

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Media literacy in the digital age emerges not only as a set of skills to generate true knowledge and information but also as a pedagogy methodology, as a kind of educational philosophy. In addition to such innovations as information integration and communication technologies, media infrastructures, and web usage in the educational system, media literacy enables the change in the learning methods, pedagogy, teaching programs, and school curriculum itself. In this framework, this study focuses on ICT's impact on teaching and learning methods and the degree they are reflected in the Albanian education system. The study is based on a combination of quantitative and qualitative methods of scientific research. Referring to the study findings, it results that student’s limited access to the internet in school, focus on the hardcopy textbooks and the role of the teacher as the only or main source of knowledge and information are some of the main factors contributing to the implementation of authoritarian pedagogical methods in the Albanian education system. In these circumstances, the implementation of media literacy is recommended as an apt educational process for the 21st century, which requires a reconceptualization of textbooks as well as the application of modern teaching and learning methods by integrating information and communication technologies.

Keywords: authoritarian pedagogic model, education system, ICT, media literacy

Procedia PDF Downloads 132

Authors: Yao Meng, Mahroo Eftekhari, Dennis Loveday

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Currently, there are two types of heating systems in Chinese residential buildings, with respect to the controllability of the heating system, one is an old heating system without any possibility of controlling room temperature and another is a new heating system that provides temperature control of individual rooms. This paper is aiming to evaluate the impact of potential variables on the energy performance of old and new buildings respectively in China, and to explore how the use of individual room temperature control would change occupants’ heating behaviour and thermal comfort in Chinese residential buildings and its impact on the building energy performance. In the study, two types of residential buildings have been chosen, the new building install personal control on the heating system, together with ‘pay for what you use’ tariffs. The old building comprised uncontrolled heating with payment based on floor area. The studies were carried out in each building, with a longitudinal monitoring of indoor air temperature, outdoor air temperature, window position. The occupants’ behaviour and thermal sensation were evaluated by questionnaires. Finally, use the simulated analytic method to identify the impact of influence variables on energy use for both types of buildings.

Keywords: residential buildings, China, design parameters, energy efficiency, simulation analytics method

Procedia PDF Downloads 546

Authors: Caleb B. Sagwa, Tobias O. Okeno, Alexander K. Kahi

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Dairy cattle production plays an important role in the Kenyan economy. However, high incidences of mastitis is a major setback to the productivity in this industry. The current dairy cattle breeding objective in Kenya does not include mastitis resistance, mainly because the economic value of mastitis resistance has not been determined. Therefore this study aimed at estimating the economic value of mastitis resistance in dairy cattle in Kenya. Initial input parameters were obtained from literature on dairy cattle production systems in the tropics. Selection index methodology was used to derive the economic value of mastitis resistance. Somatic cell count (SCC) was used an indicator trait for mastitis resistance. The economic value was estimated relative to milk yield (MY). Economic values were assigned to SCC in a selection index such that the overall gain in the breeding goal trait was maximized. The option of estimating the economic value for SCC by equating the response in the trait of interest to its index response was considered. The economic value of mastitis resistance was US $23.64 while maximum response to selection for MY was US $66.01. The findings of this study provide vital information that is a pre-requisite for the inclusion of mastitis resistance in the current dairy cattle breeding goal in Kenya.

Keywords: somatic cell count, milk quality, payment system, breeding goal

Procedia PDF Downloads 254

Authors: Emhimed Saffor

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In this paper, the problem of edge detection in digital images is considered. Three methods of edge detection based on mathematical morphology algorithm were applied on two sets (Brain and Chest) CT images. 3x3 filter for first method, 5x5 filter for second method and 7x7 filter for third method under MATLAB programming environment. The results of the above-mentioned methods are subjectively evaluated. The results show these methods are more efficient and satiable for medical images, and they can be used for different other applications.

Keywords: CT images, Matlab, medical images, edge detection

Procedia PDF Downloads 324

Authors: Yuri B. Cesarino, Vinícius R. Domingues, Darym J. F. Campos

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Developing countries have some restrains towards the adoption of new technologies and construction methods. Some nations, such as Brazil, still use conventional construction methodologies, knowing its lesser cost-effectiveness. This research has been conducted to demonstrate how industrialized construction methods should be implemented in Brazil, especially in times of need. Using the common sense among different authors with different perspectives, it is clear that the second method is more suitable for construction development because of its great advantages. However, it is unlikely for this process to be adopted in the country as a result of several social-economic restraints. Nonetheless, Brazilian engineers have a major challenge ahead of them, and it will take more than creativity to solve such an issue.

Keywords: Brazilian engineers, construction methods, industrialized construction, infrastructure

Procedia PDF Downloads 274

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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

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

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Authors: Fereshteh Ahmadi, Önver Cetrez, Said Zandi, Sharareh Akhavan

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In this paper, we have mapped the coping methods used to address the coronavirus pandemic by members of the academic community. We conducted an anonymous survey of a convenient sample of 674 faculty/staff members and students from September to December 2020. A modified version of the RCOPE scale was used for data collection. The results indicate that both religious and existential coping methods were used by respondents. The study also indicates that even though 71% of in-formants believed in God or another religious figure, 61% reported that they had tried to gain control of the situation directly without the help of God or another religious figure. The ranking of the coping strategies used indicates that the first five methods used by informants were all non-religious coping methods (i.e., secular existential coping methods): regarding life as a part of a greater whole, regarding nature as an important resource, listening to the sound of surrounding nature, being alone and con-templating, and walking/engaging in any activities outdoors giving a spiritual feeling. Our results contribute to the new area of research on academic community’s coping with pandemic-related stress and challenges.

Keywords: academic staff, academics, coping strategies, coronavirus epidemic, higher education.

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Authors: Sean Goltz, Michael Mayo

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The purpose of this research is to use Global-Regulation.com database of the world laws, focusing on tax treaties between countries, in order to create an AI-driven tax simulator that will run an AI agent through potential tax scenarios across countries. The AI agent goal is to identify the scenario that will result in minimum tax liability based on tax treaties between countries. The results will be visualized by a three dimensional matrix. This will be an online web application. Multinational corporations are running their business through multiple countries. These countries, in turn, have a tax treaty with many other countries to regulate the payment of taxes on income that is transferred between these countries. As a result, planning the best tax scenario across multiple countries and numerous tax treaties is almost impossible. This research propose to use Global-Regulation.com database of word laws in English (machine translated by Google and Microsoft API’s) in order to create a simulator that will include the information in the tax treaties. Once ready, an AI agent will be sent through the simulator to identify the scenario that will result in minimum tax liability. Identifying the best tax scenario across countries may save multinational corporations, like Google, billions of dollars annually. Given the nature of the raw data and the domain of taxes (i.e., numbers), this is a promising ground to employ artificial intelligence towards a practical and beneficial purpose.

Keywords: taxation, law, multinational, corporation

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Authors: Toby Gibbs, Suwaree Yordchim

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This research analyzes factors affecting the success of Litecoin Value within Thailand and develops a guideline for self-reliance for effective business implementation. Samples in this study included 119 people through surveys. The results revealed four main factors affecting the success as follows: 1) Future Career training should be pursued in applied Litecoin development. 2) Didn't grasp the concept of a digital currency or see the benefit of a digital currency. 3) There is a great need to educate the next generation of learners on the benefits of Litecoin within the community. 4) A great majority didn't know what Litecoin was. The guideline for self-reliance planning consisted of 4 aspects: 1) Development planning: by arranging meet up groups to conduct further education on Litecoin and share solutions on adoption into every day usage. Local communities need to develop awareness of the usefulness of Litecoin and share the value of Litecoin among friends and family. 2) Computer Science and Business Management staff should develop skills to expand on the benefits of Litecoin within their departments. 3) Further research should be pursued on how Litecoin Value can improve business and tourism within Thailand. 4) Local communities should focus on developing Litecoin awareness by encouraging street vendors to accept Litecoin as another form of payment for services rendered.

Keywords: bitcoin, cryptocurrency, decentralized, business implementation

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Authors: Fereshteh Darash

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Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.

Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk

Procedia PDF Downloads 127