Search results for: ethical decision making
5250 Consumer Behaviour Model for Apparel E-Tailers Using Structural Equation Modelling
Authors: Halima Akhtar, Abhijeet Chandra
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The paper attempts to analyze the factors that influence the Consumer Behavior to purchase apparel through the internet. The intentions to buy apparels online were based on in terms of user style, orientation, size and reputation of the merchant, social influence, perceived information utility, perceived ease of use, perceived pleasure and attractiveness and perceived trust and risk. The basic framework used was Technology acceptance model to explain apparels acceptance. A survey was conducted to gather the data from 200 people. The measures and hypotheses were analyzed using Correlation testing and would be further validated by the Structural Equation Modelling. The implications of the findings for theory and practice could be used by marketers of online apparel websites. Based on the values obtained, we can conclude that the factors such as social influence, Perceived information utility, attractiveness and trust influence the decision for a user to buy apparels online. The major factors which are found to influence an online apparel buying decision are ease of use, attractiveness that a website can offer and the trust factor which a user shares with the website.Keywords: E-tailers, consumer behaviour, technology acceptance model, structural modelling
Procedia PDF Downloads 1865249 Delisting Wave: Corporate Financial Distress, Institutional Investors Perception and Performance of South African Listed Firms
Authors: Adebiyi Sunday Adeyanju, Kola Benson Ajeigbe, Fortune Ganda
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In the past three decades, there has been a notable increase in the number of firms delisting from the Johannesburg Stock Exchange (JSE) in South Africa. The recent increasing rate of delisting waves of corporate listed firms motivated this study. This study aims to explore the influence of institutional investor perceptions on the financial distress experienced by delisted firms within the South African market. The study further examined the impact of financial distress on the corporate performance of delisted firms. Using the data of delisted firms spanning from 2000 to 2023 and the FGLS (Feasible Generalized Least Squares) for the short run and PCSE (Panel-Corrected Standard Errors) for the long run effects of the relationship. The finding indicated that a decline in institutional investors’ perceptions was associated with the corporate financial distress of the delisted firms, particularly during the delisting year and the few years preceding the announcement of the delisting. This study addressed the importance of investor recognition in corporate financial distress and the delisting wave among listed firms- a finding supporting the stakeholder theory. This study is an insight for companies’ managements, investors, governments, policymakers, stockbrokers, lending institutions, bankers, the stock market, and other stakeholders in their various decision-making endeavours. Based on the above findings, it was recommended that corporate managements should improve their governance strategies that can help companies’ financial performances. Accountability and transparency through governance must also be improved upon with government support through the introduction of policies and strategies and enabling an easy environment that can help companies perform better.Keywords: delisting wave, institutional investors, financial distress, corporate performance, investors’ perceptions
Procedia PDF Downloads 455248 Mechanism of Religion on Community Movement for Solid Waste Management
Authors: Sophaphan Intahphuak, Narong Pamala, Boonyaporn Yodkhong, Samuhavitayaa
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The amount of solid waste increases each year as a result of population growth, urbanization and economic expansion; however, there was little public cooperation in the segregation of solid waste due to the lack of awareness. This study aims to encourage all sectors in the community to participate in the development of a suitable model to reduce environmental waste by emerging the cultural context that bares a close relationship with Buddhism through faith and merit-making. The monks, involving stakeholder in the entire waste management system, help publicize the campaign on Buddhist holy days, religious ceremonies and they also teach people to be responsible for the garbage problem in the community. As for the garbage brought for merit-making, they are sold and the money is used to help build the pavilion. It was found that people can separate recycled garbage and the amount of solid waste slightly decrease. The results obtained suggest that the religion is not only the moral center of the community, it is also the center of community empowerment to consciousness in waste management.Keywords: community empowerment, religion’s role, waste management, recycled garbage
Procedia PDF Downloads 4775247 Evaluating the Impact of Future Scenarios on Water Availability and Demand Based on Stakeholders Prioritized Water Management Options in the Upper Awash Basin, Ethiopia
Authors: Adey Nigatu Mersha, Ilyas Masih, Charlotte de Fraiture, Tena Alamirew
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Conflicts over water are increasing mainly as a result of water scarcity in response to higher water demand and climatic variability. There is often not enough water to meet all demands for different uses. Thus, decisions have to be made as to how the available resources can be managed and utilized. Correspondingly water allocation goals, practically national water policy goals, need to be revised accordingly as the pressure on water increases from time to time. A case study is conducted in the Upper Awash Basin, Ethiopia, to assess and evaluate prioritized comprehensive water demand management options based on the framework of integrated water resources management in account of stakeholders’ knowledge and preferences as well as practical prominence within the Upper Awash Basin. Two categories of alternative management options based on policy analysis and stakeholders' consultation were evaluated against the business-as-usual scenario by using WEAP21 model as an analytical tool. Strong effects on future (unmet) demands are observed with major socio-economic assumptions and forthcoming water development plans. Water management within the basin will get more complex with further abstraction which may lead to an irreversible damage to the ecosystem. It is further confirmed through this particular study that efforts to maintain users’ preferences alone cannot insure economically viable and environmentally sound development and vice versa. There is always a tradeoff between these factors. Hence, all of these facets must be analyzed separately, related with each other in equal footing, and ultimately taken up in decision making in order for the whole system to function properly.Keywords: water demand, water availability, WEAP21, scenarios
Procedia PDF Downloads 2815246 Load Carrying Capacity of Soils Reinforced with Encased Stone Columns
Authors: S. Chandrakaran, G. Govind
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Stone columns are effectively used to improve bearing strength of soils and also for many geotechnical applications. In soft soils when stone columns are loaded they undergo large settlements due to insufficient lateral confinement. Use of geosynthetics encasement has proved to be a solution for this problem. In this paper, results of a laboratory experimental study carried out with model stone columns with and without encasement. Sand was used for making test beds, and grain size of soil varies from 0.075mm to 4.75mm. Woven geotextiles produced by Gareware ropes India with mass per unit area of 240gm/M2 and having tensile strength of 52KN/m is used for the present investigation. Tests were performed with large scale direct shear box and also using scaled laboratory plate load tests. Stone column of 50mm and 75mm is used for the present investigation. Diameter of stone column, size of stones used for making stone columns is varied in making stone column in the present study. Two types of stone were used namely small and bigger in size. Results indicate that there is an increase in angle of internal friction and also an increase in the shear strength of soil when stone columns are encased. With stone columns with 50mm dia, an average increase of 7% in shear strength and 4.6 % in angle of internal friction was achieved. When large stones were used increase in the shear strength was 12.2%, and angle of internal friction was increased to 5.4%. When the stone column diameter has increased to 75mm increase in shear strength and angle of internal friction was increased with smaller size of stones to 7.9 and 7.5%, and with large size stones, it was 7.7 and 5.48% respectively. Similar results are obtained in plate load tests, also.Keywords: stone columns, encasement, shear strength, plate load test
Procedia PDF Downloads 2365245 Deciding Graph Non-Hamiltonicity via a Closure Algorithm
Authors: E. R. Swart, S. J. Gismondi, N. R. Swart, C. E. Bell
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We present an heuristic algorithm that decides graph non-Hamiltonicity. All graphs are directed, each undirected edge regarded as a pair of counter directed arcs. Each of the n! Hamilton cycles in a complete graph on n+1 vertices is mapped to an n-permutation matrix P where p(u,i)=1 if and only if the ith arc in a cycle enters vertex u, starting and ending at vertex n+1. We first create exclusion set E by noting all arcs (u, v) not in G, sufficient to code precisely all cycles excluded from G i.e. cycles not in G use at least one arc not in G. Members are pairs of components of P, {p(u,i),p(v,i+1)}, i=1, n-1. A doubly stochastic-like relaxed LP formulation of the Hamilton cycle decision problem is constructed. Each {p(u,i),p(v,i+1)} in E is coded as variable q(u,i,v,i+1)=0 i.e. shrinks the feasible region. We then implement the Weak Closure Algorithm (WCA) that tests necessary conditions of a matching, together with Boolean closure to decide 0/1 variable assignments. Each {p(u,i),p(v,j)} not in E is tested for membership in E, and if possible, added to E (q(u,i,v,j)=0) to iteratively maximize |E|. If the WCA constructs E to be maximal, the set of all {p(u,i),p(v,j)}, then G is decided non-Hamiltonian. Only non-Hamiltonian G share this maximal property. Ten non-Hamiltonian graphs (10 through 104 vertices) and 2000 randomized 31 vertex non-Hamiltonian graphs are tested and correctly decided non-Hamiltonian. For Hamiltonian G, the complement of E covers a matching, perhaps useful in searching for cycles. We also present an example where the WCA fails.Keywords: Hamilton cycle decision problem, computational complexity theory, graph theory, theoretical computer science
Procedia PDF Downloads 3735244 Agroecological and Socioeconomic Determinants of Conserving Diversity On-Farm: The Case of Wheat Genetic Resources in Ethiopia
Authors: Bedilu Tafesse
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Conservation of crop genetic resources presents a challenge of identifying specific determinants driving maintenance of diversity at farm and agroecosystems. The objectives of this study were to identify socioeconomic, market and agroecological determinants of farmers’ maintenance of wheat diversity at the household level and derive implications for policies in designing on-farm conservation programs. We assess wheat diversity at farm level using household survey data. A household decision making model is conceptualized using microeconomic theory to assess and identify factors influencing on-farm rice diversity. The model is then tested econometrically by using various factors affecting farmers’ variety choice and diversity decisions. The findings show that household-specific socioeconomic, agroecological and market factors are important in determining on-farm wheat diversity. The significant variables in explaining richness and evenness of wheat diversity include distance to the nearest market, subsistence ratio, modern variety sold, land types and adult labour working in agriculture. The statistical signs of the factors determining wheat diversity are consistent in explaining the richness, dominance and evenness among rice varieties. Finally, the study implies that the cost-effective means of promoting and sustaining on-farm conservation programmes is to target them in market isolated geographic locations of high crop diversity where farm households have more heterogeneity of agroecological conditions and more active family adult labour working on-farm.Keywords: diversity indices, dominance, evenness, on-farm conservation, wheat diversity, richness
Procedia PDF Downloads 3085243 Survey Research Assessment for Renewable Energy Integration into the Mining Industry
Authors: Kateryna Zharan, Jan C. Bongaerts
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Mining operations are energy intensive, and the share of energy costs in total costs is often quoted in the range of 40 %. Saving on energy costs is, therefore, a key element of any mine operator. With the improving reliability and security of renewable energy (RE) sources, and requirements to reduce carbon dioxide emissions, perspectives for using RE in mining operations emerge. These aspects are stimulating the mining companies to search for ways to substitute fossil energy with RE. Hereby, the main purpose of this study is to present the survey research assessment in matter of finding out the key issues related to the integration of RE into mining activities, based on the mining and renewable energy experts’ opinion. The purpose of the paper is to present the outcomes of a survey conducted among mining and renewable energy experts about the feasibility of RE in mining operations. The survey research has been developed taking into consideration the following categories: first of all, the mining and renewable energy experts were chosen based on the specific criteria. Secondly, they were offered a questionnaire to gather their knowledge and opinions on incentives for mining operators to turn to RE, barriers and challenges to be expected, environmental effects, appropriate business models and the overall impact of RE on mining operations. The outcomes of the survey allow for the identification of factors which favor and disfavor decision-making on the use of RE in mining operations. It concludes with a set of recommendations for further study. One of them relates to a deeper analysis of benefits for mining operators when using RE, and another one suggests that appropriate business models considering economic and environmental issues need to be studied and developed. The results of the paper will be used for developing a hybrid optimized model which might be adopted at mines according to their operation processes as well as economic and environmental perspectives.Keywords: carbon dioxide emissions, mining industry, photovoltaic, renewable energy, survey research, wind generation
Procedia PDF Downloads 3585242 The Impact of Iso 9001 Certification on Brazilian Firms’ Performance: Insights from Multiple Case Studies
Authors: Matheus Borges Carneiro, Fabiane Leticia Lizarelli, José Carlos De Toledo
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The evolution of quality management by companies was strongly enabled by, among others, ISO 9001 certification, which is considered a crucial requirement for several customers. Likewise, performance measurement provides useful insights for companies to identify the reflection of their decision-making process on their improvement. One of the most used performance measurement models is the balanced scorecard (BSC), which uses four perspectives to address a firm’s performance: financial, internal process, customer satisfaction, and learning and growth. Studies related to ISO 9001 and business performance have mostly adopted a quantitative approach to identify the standard’s causal effect on a firm’s performance. However, to verify how this influence may occur, an in-depth analysis within a qualitative approach is required. Therefore, this paper aims to verify the impact of ISO 9001:2015 on Brazilian firms’ performance based on the balanced scorecard perspective. Hence, nine certified companies located in the Southeast region of Brazil were studied through a multiple case study approach. Within this study, it was possible to identify the positive impact of ISO 9001 on firms’ overall performance, and four Critical Success Factors (CSFs) were identified as relevant on the linkage among ISO 9001 and firms’ performance: employee involvement, top management, process management, and customer focus. Due to the COVID-19 pandemic, the number of interviews was limited to the quality manager specialist, and the sample was limited since several companies were closed during the period of the study. This study presents an in-depth analysis of how the relationship between ISO 9001 certification and firms’ performance in a developing country is.Keywords: balanced scorecard, Brazilian firms’ performance, critical success factors, ISO 9001 certification, performance measurement
Procedia PDF Downloads 1985241 Nigeria’s Terrorists RehabIlitation And Reintegration Policy: A Victimological Perspective
Authors: Ujene Ikem Godspower
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Acts of terror perpetrated either by state or non-state actors are considered a social ill and impugn on the collective well-being of the society. As such, there is the need for social reparations, which is meant to ensure the healing of the social wounds resulting from the atrocities committed by errant individuals under different guises. In order to ensure social closure and effectively repair the damages done by anomic behaviors, society must ensure that justice is served and those whose rights and privileges have been denied and battered are given the necessary succour they deserve. With regards to the ongoing terrorism in the Northeast, the moves to rehabilitate and reintegrate Boko Haram members have commenced with the establishment of Operation Safe Corridor,1 and a proposed bill for the establishment of “National Agency for the Education, Rehabilitation, De-radicalisation and Integration of Repentant Insurgents in Nigeria”2. All of which Nigerians have expressed mixed feelings about. Some argue that the endeavor is lacking in ethical decency and justice and totally insults human reasoning. Terrorism and counterterrorism in Nigeria have been enmeshed in gross human rights violations both by the military and the terrorists, and this raises the concern of Nigeria’s ability to fairly and justiciably implement the deradicalization and reintegration efforts. On the other hand, there is the challenge of the community dwellers that are victims of terrorism and counterterrorism and their ability to forgive and welcome back their immediate-past tormentors even with the slightest sense of injustice in the process of terrorists reintegration and rehabilitation. With such efforts implemented in other climes, the Nigeria’s case poses a unique challenge and commands keen interests by stakeholders and the international community due to the aforementioned reasons. It is therefore pertinent to assess the communities’ level of involvement in the cycle of reintegration- hence, the objective of this paper. Methodologically as a part of my larger PhD thesis, this study intends to explore the three different local governments (Michika in Adamawa, Chibok in Borno, and Yunusari in Yobe), all based on the intensity of terrorists attacks. Twenty five in-depth interview will be conducted in the study locations above featuring religious leaders, Community (traditional) leaders, Internally displaced persons, CSOs management officials, and ex-Boko Haram insurgents who have been reintegrated. The data that will be generated from field work will be analyzed using the Nvivo-12 software package, which will help to code and create themes based on the study objectives. Furthermore, the data will be content-analyzed, employing verbatim quotations where necessary. Ethically, the study will take into consideration the basic ethical principles for research of this nature. It will strictly adhere to the principle of voluntary participation, anonymity, and confidentiality.Keywords: boko haram, reintegration, rehabilitation, terrorism, victimology
Procedia PDF Downloads 2465240 The Effects of Cost-Sharing Contracts on the Costs and Operations of E-Commerce Supply Chains
Authors: Sahani Rathnasiri, Pritee Ray, Sardar M. N. Isalm, Carlos A. Vega-Mejia
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This study develops a cooperative game theory-based cost-sharing contract model for a business to consumer (B2C) e-commerce supply chain to minimize the overall supply chain costs and the individual costs within an information asymmetry scenario. The objective of this study is to address the issues of strategic interactions among the key players of the e-commerce supply chain operation, which impedes the optimal operational outcomes. Game theory has been included in the field of supply chain management to resolve strategic decision-making issues; however, most of the studies are limited only to two-echelons of the supply chains. Multi-echelon supply chain optimizations based on game-theoretic models are less explored in the previous literature. This study adopts a cooperative game model to focus on the common payoff of operations and addresses the issues of information asymmetry and coordination of a three-echelon e-commerce supply chain. The cost-sharing contract model integrates operational features such as production, inventory management and distribution with the contract related constraints. The outcomes of the model highlight the importance of maintaining lower operational costs by all players to obtain benefits from the cost-sharing contract. Further, the cost-sharing contract ensures true cost revelation, and hence eliminates the information asymmetry issues among the players. Comparing the results of the contract model with the de-centralized e-commerce supply chain operation further emphasizes that the cost-sharing contract derives Pareto-improved outcomes and minimizes the costs of overall e-commerce supply chain operation.Keywords: cooperative game theory, cost-sharing contract, e-commerce supply chain, information asymmetry
Procedia PDF Downloads 1285239 ADP Approach to Evaluate the Blood Supply Network of Ontario
Authors: Usama Abdulwahab, Mohammed Wahab
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This paper presents the application of uncapacitated facility location problems (UFLP) and 1-median problems to support decision making in blood supply chain networks. A plethora of factors make blood supply-chain networks a complex, yet vital problem for the regional blood bank. These factors are rapidly increasing demand; criticality of the product; strict storage and handling requirements; and the vastness of the theater of operations. As in the UFLP, facilities can be opened at any of $m$ predefined locations with given fixed costs. Clients have to be allocated to the open facilities. In classical location models, the allocation cost is the distance between a client and an open facility. In this model, the costs are the allocation cost, transportation costs, and inventory costs. In order to address this problem the median algorithm is used to analyze inventory, evaluate supply chain status, monitor performance metrics at different levels of granularity, and detect potential problems and opportunities for improvement. The Euclidean distance data for some Ontario cities (demand nodes) are used to test the developed algorithm. Sitation software, lagrangian relaxation algorithm, and branch and bound heuristics are used to solve this model. Computational experiments confirm the efficiency of the proposed approach. Compared to the existing modeling and solution methods, the median algorithm approach not only provides a more general modeling framework but also leads to efficient solution times in general.Keywords: approximate dynamic programming, facility location, perishable product, inventory model, blood platelet, P-median problem
Procedia PDF Downloads 5075238 Unlocking the Genetic Code: Exploring the Potential of DNA Barcoding for Biodiversity Assessment
Authors: Mohammed Ahmed Ahmed Odah
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DNA barcoding is a crucial method for assessing and monitoring species diversity amidst escalating threats to global biodiversity. The author explores DNA barcoding's potential as a robust and reliable tool for biodiversity assessment. It begins with a comprehensive review of existing literature, delving into the theoretical foundations, methodologies and applications of DNA barcoding. The suitability of various DNA regions, like the COI gene, as universal barcodes is extensively investigated. Additionally, the advantages and limitations of different DNA sequencing technologies and bioinformatics tools are evaluated within the context of DNA barcoding. To evaluate the efficacy of DNA barcoding, diverse ecosystems, including terrestrial, freshwater and marine habitats, are sampled. Extracted DNA from collected specimens undergoes amplification and sequencing of the target barcode region. Comparison of the obtained DNA sequences with reference databases allows for the identification and classification of the sampled organisms. Findings demonstrate that DNA barcoding accurately identifies species, even in cases where morphological identification proves challenging. Moreover, it sheds light on cryptic and endangered species, aiding conservation efforts. The author also investigates patterns of genetic diversity and evolutionary relationships among different taxa through the analysis of genetic data. This research contributes to the growing knowledge of DNA barcoding and its applicability for biodiversity assessment. The advantages of this approach, such as speed, accuracy and cost-effectiveness, are highlighted, along with areas for improvement. By unlocking the genetic code, DNA barcoding enhances our understanding of biodiversity, supports conservation initiatives and informs evidence-based decision-making for the sustainable management of ecosystems.Keywords: DNA barcoding, biodiversity assessment, genetic code, species identification, taxonomic resolution, next-generation sequencing
Procedia PDF Downloads 255237 Comparative Life Cycle Assessment of High Barrier Polymer Packaging for Selecting Resource Efficient and Environmentally Low-Impact Materials
Authors: D. Kliaugaitė, J. K, Staniškis
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In this study tree types of multilayer gas barrier plastic packaging films were compared using life cycle assessment as a tool for resource efficient and environmentally low-impact materials selection. The first type of multilayer packaging film (PET-AlOx/LDPE) consists of polyethylene terephthalate with barrier layer AlOx (PET-AlOx) and low density polyethylene (LDPE). The second type of polymer film (PET/PE-EVOH-PE) is made of polyethylene terephthalate (PET) and co-extrusion film PE-EVOH-PE as barrier layer. And the third one type of multilayer packaging film (PET-PVOH/LDPE) is formed from polyethylene terephthalate with barrier layer PVOH (PET-PVOH) and low density polyethylene (LDPE). All of analyzed packaging has significant impact to resource depletion, because of raw materials extraction and energy use and production of different kind of plastics. Nevertheless the impact generated during life cycle of functional unit of II type of packaging (PET/PE-EVOH-PE) was about 25% lower than impact generated by I type (PET-AlOx/LDPE) and III type (PET-PVOH/LDPE) of packaging. Result revealed that the contribution of different gas barrier type to the overall environmental problem of packaging is not significant. The impact are mostly generated by using energy and materials during raw material extraction and production of different plastic materials as plastic polymers material as PE, LDPE and PET, but not gas barrier materials as AlOx, PVOH and EVOH. The LCA results could be useful in different decision-making processes, for selecting resource efficient and environmentally low-impact materials.Keywords: life cycle assessment, polymer packaging, resource efficiency, materials extraction, polyethylene terephthalate
Procedia PDF Downloads 3625236 In Silico Modeling of Drugs Milk/Plasma Ratio in Human Breast Milk Using Structures Descriptors
Authors: Navid Kaboudi, Ali Shayanfar
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Introduction: Feeding infants with safe milk from the beginning of their life is an important issue. Drugs which are used by mothers can affect the composition of milk in a way that is not only unsuitable, but also toxic for infants. Consuming permeable drugs during that sensitive period by mother could lead to serious side effects to the infant. Due to the ethical restrictions of drug testing on humans, especially women, during their lactation period, computational approaches based on structural parameters could be useful. The aim of this study is to develop mechanistic models to predict the M/P ratio of drugs during breastfeeding period based on their structural descriptors. Methods: Two hundred and nine different chemicals with their M/P ratio were used in this study. All drugs were categorized into two groups based on their M/P value as Malone classification: 1: Drugs with M/P>1, which are considered as high risk 2: Drugs with M/P>1, which are considered as low risk Thirty eight chemical descriptors were calculated by ACD/labs 6.00 and Data warrior software in order to assess the penetration during breastfeeding period. Later on, four specific models based on the number of hydrogen bond acceptors, polar surface area, total surface area, and number of acidic oxygen were established for the prediction. The mentioned descriptors can predict the penetration with an acceptable accuracy. For the remaining compounds (N= 147, 158, 160, and 174 for models 1 to 4, respectively) of each model binary regression with SPSS 21 was done in order to give us a model to predict the penetration ratio of compounds. Only structural descriptors with p-value<0.1 remained in the final model. Results and discussion: Four different models based on the number of hydrogen bond acceptors, polar surface area, and total surface area were obtained in order to predict the penetration of drugs into human milk during breastfeeding period About 3-4% of milk consists of lipids, and the amount of lipid after parturition increases. Lipid soluble drugs diffuse alongside with fats from plasma to mammary glands. lipophilicity plays a vital role in predicting the penetration class of drugs during lactation period. It was shown in the logistic regression models that compounds with number of hydrogen bond acceptors, PSA and TSA above 5, 90 and 25 respectively, are less permeable to milk because they are less soluble in the amount of fats in milk. The pH of milk is acidic and due to that, basic compounds tend to be concentrated in milk than plasma while acidic compounds may consist lower concentrations in milk than plasma. Conclusion: In this study, we developed four regression-based models to predict the penetration class of drugs during the lactation period. The obtained models can lead to a higher speed in drug development process, saving energy, and costs. Milk/plasma ratio assessment of drugs requires multiple steps of animal testing, which has its own ethical issues. QSAR modeling could help scientist to reduce the amount of animal testing, and our models are also eligible to do that.Keywords: logistic regression, breastfeeding, descriptors, penetration
Procedia PDF Downloads 725235 Comparative Study to Evaluate the Efficacy of Control Criterion in Determining Consolidation Scope in the Public Sector
Authors: Batool Zarei
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This study aims to answer this question whether control criterion with two elements of power and benefit which is introduced as 'control criterion of consolidation scope' in national and international standards of accounting in public sector (and also private sector) is efficient enough or not. The methodology of this study is comparative and the results of this research are significantly generalizable, due to the given importance to the sample of countries which were studied. Findings of this study states that in spite of pervasive use of control criterion (including 2 elements of power and benefit), criteria for determining the existence of control in public sector accounting standards, are not efficient enough to determine the consolidation scope of whole of government financial statements in a way that meet decision making and accountability needs of managers, policy makers and supervisors; specially parliament. Therefore, the researcher believes that for determining consolidation scope in public sector, in addition to economic view, it is better to pay attention to budgetary, legal and statistical concepts and also to practical and financial risk and define indicators for proving the existence of control (power and benefit) which include accountability relationships (budgetary relation, legal form and nature of activity). these findings also reveals the necessity of passing a comprehensive public financial management (PFM) legislation in order to redefine the characteristics of public sector entities and whole of government financial statements scope and review Statistics organizations and central banks duties for preparing government financial statistics and national accounts in order to achieve sustainable development and resilient economy goals.Keywords: control, consolidation scope, public sector accounting, government financial statistics, resilient economy
Procedia PDF Downloads 2585234 A Methodology to Integrate Data in the Company Based on the Semantic Standard in the Context of Industry 4.0
Authors: Chang Qin, Daham Mustafa, Abderrahmane Khiat, Pierre Bienert, Paulo Zanini
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Nowadays, companies are facing lots of challenges in the process of digital transformation, which can be a complex and costly undertaking. Digital transformation involves the collection and analysis of large amounts of data, which can create challenges around data management and governance. Furthermore, it is also challenged to integrate data from multiple systems and technologies. Although with these pains, companies are still pursuing digitalization because by embracing advanced technologies, companies can improve efficiency, quality, decision-making, and customer experience while also creating different business models and revenue streams. In this paper, the issue that data is stored in data silos with different schema and structures is focused. The conventional approaches to addressing this issue involve utilizing data warehousing, data integration tools, data standardization, and business intelligence tools. However, these approaches primarily focus on the grammar and structure of the data and neglect the importance of semantic modeling and semantic standardization, which are essential for achieving data interoperability. In this session, the challenge of data silos in Industry 4.0 is addressed by developing a semantic modeling approach compliant with Asset Administration Shell (AAS) models as an efficient standard for communication in Industry 4.0. The paper highlights how our approach can facilitate the data mapping process and semantic lifting according to existing industry standards such as ECLASS and other industrial dictionaries. It also incorporates the Asset Administration Shell technology to model and map the company’s data and utilize a knowledge graph for data storage and exploration.Keywords: data interoperability in industry 4.0, digital integration, industrial dictionary, semantic modeling
Procedia PDF Downloads 945233 MRCP as a Pre-Operative Tool for Predicting Variant Biliary Anatomy in Living Related Liver Donors
Authors: Awais Ahmed, Atif Rana, Haseeb Zia, Maham Jahangir, Rashed Nazir, Faisal Dar
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Purpose: Biliary complications represent the most common cause of morbidity in living related liver donor transplantation and detailed preoperative evaluation of biliary anatomic variants is crucial for safe patient selection and improved surgical outcomes. Purpose of this study is to determine the accuracy of preoperative MRCP in predicting biliary variations when compared to intraoperative cholangiography in living related liver donors. Materials and Methods: From 44 potential donors, 40 consecutive living related liver donors (13 females and 28 males) underwent donor hepatectomy at our centre from April 2012 to August 2013. MRCP and IOC of all patients were retrospectively reviewed separately by two radiologists and a transplant surgeon.MRCP was performed on 1.5 Tesla MR magnets using breath-hold heavily T2 weighted radial slab technique. One patient was excluded due to suboptimal MRCP. The accuracy of MRCP for variant biliary anatomy was calculated. Results: MRCP accurately predicted the biliary anatomy in 38 of 39 cases (97 %). Standard biliary anatomy was predicted by MRCP in 25 (64 %) donors (100% sensitivity). Variant biliary anatomy was noted in 14 (36 %) IOCs of which MRCP predicted precise anatomy of 13 variants (93 % sensitivity). The two most common variations were drainage of the RPSD into the LHD (50%) and the triple confluence of the RASD, RPSD and LHD (21%). Conclusion: MRCP is a sensitive imaging tool for precise pre-operative mapping of biliary variations which is critical to surgical decision making in living related liver transplantation.Keywords: intraoperative cholangiogram, liver transplantation, living related donors, magnetic resonance cholangio-pancreaticogram (MRCP)
Procedia PDF Downloads 3975232 Work System Design in Productivity for Small and Medium Enterprises: A Systematic Literature Review
Authors: Silipa Halofaki, Devi R. Seenivasagam, Prashant Bijay, Kritin Singh, Rajeshkannan Ananthanarayanan
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This comprehensive literature review delves into the effects and applications of work system design on the performance of Small and Medium-sized Enterprises (SMEs). The review process involved three independent reviewers who screened 514 articles through a four-step procedure: removing duplicates, assessing keyword relevance, evaluating abstract content, and thoroughly reviewing full-text articles. Various criteria, such as relevance to the research topic, publication type, study type, language, publication date, and methodological quality, were employed to exclude certain publications. A portion of articles that met the predefined inclusion criteria were included as a result of this systematic literature review. These selected publications underwent data extraction and analysis to compile insights regarding the influence of work system design on SME performance. Additionally, the quality of the included studies was assessed, and the level of confidence in the body of evidence was established. The findings of this review shed light on how work system design impacts SME performance, emphasizing important implications and applications. Furthermore, the review offers suggestions for further research in this critical area and summarizes the current state of knowledge in the field. Understanding the intricate connections between work system design and SME success can enhance operational efficiency, employee engagement, and overall competitiveness for SMEs. This comprehensive examination of the literature contributes significantly to both academic research and practical decision-making for SMEs.Keywords: literature review, productivity, small and medium sized enterprises-SMEs, work system design
Procedia PDF Downloads 945231 Development of Electronic Services in Georgia: Analysis of Current Situation
Authors: Dato Surmanidze, Dato Antadze, Tornike Partenadze
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Public online services in Georgia are concentrated on main target segments: public administration, business, population, non-governmental and other interested organizations. Therefore, the strategy of digital Georgia is focused on providing G2C, G2B/B2G, G2NGO and G2G services. In G2C framework sophisticated and high-technological online services have been developed in order to provide passports, identity cards, documentations concerning residence and civil acts (birth, marriage, divorce, child adoption, change of name and surname, death, etc) as well as other services. Websites like my.gov.ge and sda.gov.ge have distance services like electronic application, processing and decision making. In line with international standards automatic services like electronic tenders, product catalogues, invoices and payment have been developed. This creates better investment climate for foreign companies in Georgia in the framework of G2B politics. The website mybusiness.gov.ge creates better conditions for local business. Among electronic services is e-NRMS (electronic system for national resource management) which was introduced by the Ministry of Finance of Georgia. The system was created in order to ensure management of national resources by state and business organizations. It is integrated with bank services and provides G2C, G2B and B2G representatives with electronic services. Also a portal meteo.gov.ge was created which gives electronic services concerning air, geological, environmental and pollution issues. Also worknet.gov.ge should be mentioned which is an electronic hub of information management for employers and employees. The information portal of labor market will facilitate receipt of information, its analysis and delivery to interested people like employers and employees. However, nowadays it’s been two years that only employees portal is activated. Therefore, awareness about the portal, its competitiveness and success is undermined.Keywords: electronic services, public administration, information technology, information society
Procedia PDF Downloads 2685230 Unlocking Tourism Value through a Tourist Experience Management Paradigm
Authors: Siphiwe P. Mandina, Tinashe Shamuyashe
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Tourism has become a topical issue amongst academics and practitioners due to its potential to contribute significantly towards an economy’s GDP. The problem underpinning this research is the fact that the major attraction, Victoria Falls, is being marketed in neighboring countries like South Africa, Botswana and Zambia with tour operators providing just day trips to the Victoria Falls. This has deprived Zimbabwe of income from tourism with tourists making day trips and actually not spending nights in Zimbabwe. This therefore calls for cutting edge marketing strategies that are superior to or inimitable by competing nations such as South Africa and Zambia. This study proposes a shift towards an experience management paradigm in the tourism sector. A qualitative research was adopted for this study, and findings of this study were generalized across different tourism contexts, therefore making the survey based research design more appropriate. The target population for this study is tourists visiting Zimbabwe over the period 2016 and ZTA visitor database acquired from the Department of Immigration will form the sampling frame for the purposes of this study.Keywords: tourist experiences, Zimbabwe, tourist arrivals, competitiveness
Procedia PDF Downloads 2535229 To Examine Perceptions and Associations of Shock Food Labelling and to Assess the Impact on Consumer Behaviour: A Quasi-Experimental Approach
Authors: Amy Heaps, Amy Burns, Una McMahon-Beattie
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Shock and fear tactics have been used to encourage consumer behaviour change within the UK regarding lifestyle choices such as smoking and alcohol abuse, yet such measures have not been applied to food labels to encourage healthier purchasing decisions. Obesity levels are continuing to rise within the UK, despite efforts made by government and charitable bodies to encourage consumer behavioural changes, which will have a positive influence on their fat, salt, and sugar intake. We know that taking extreme measures to shock consumers into behavioural changes has worked previously; for example, the anti-smoking television adverts and new standardised cigarette and tobacco packaging have reduced the numbers of the UK adult population who smoke or encouraged those who are currently trying to quit. The USA has also introduced new front-of-pack labelling, which is clear, easy to read, and includes concise health warnings on products high in fat, salt, or sugar. This model has been successful, with consumers reducing purchases of products with these warning labels present. Therefore, investigating if shock labels would have an impact on UK consumer behaviour and purchasing decisions would help to fill the gap within this research field. This study aims to develop an understanding of consumer’s initial responses to shock advertising with an interest in the perceived impact of long-term effect shock advertising on consumer food purchasing decisions, behaviour, and attitudes and will achieve this through a mixed methodological approach taken with a sample size of 25 participants ages ranging from 22 and 60. Within this research, shock mock labels were developed, including a graphic image, health warning, and get-help information. These labels were made for products (available within the UK) with large market shares which were high in either fat, salt, or sugar. The use of online focus groups and mouse-tracking experiments results helped to develop an understanding of consumer’s initial responses to shock advertising with interest in the perceived impact of long-term effect shock advertising on consumer food purchasing decisions, behaviour, and attitudes. Preliminary results have shown that consumers believe that the use of graphic images, combined with a health warning, would encourage consumer behaviour change and influence their purchasing decisions regarding those products which are high in fat, salt and sugar. Preliminary main findings show that graphic mock shock labels may have an impact on consumer behaviour and purchasing decisions, which will, in turn, encourage healthier lifestyles. Focus group results show that 72% of participants indicated that these shock labels would have an impact on their purchasing decisions. During the mouse tracking trials, this increased to 80% of participants, showing that more exposure to shock labels may have a bigger impact on potential consumer behaviour and purchasing decision change. In conclusion, preliminary results indicate that graphic shock labels will impact consumer purchasing decisions. Findings allow for a deeper understanding of initial emotional responses to these graphic labels. However, more research is needed to test the longevity of these labels on consumer purchasing decisions, but this research exercise is demonstrably the foundation for future detailed work.Keywords: consumer behavior, decision making, labelling legislation, purchasing decisions, shock advertising, shock labelling
Procedia PDF Downloads 675228 Applications of Evolutionary Optimization Methods in Reinforcement Learning
Authors: Rahul Paul, Kedar Nath Das
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The paradigm of Reinforcement Learning (RL) has become prominent in training intelligent agents to make decisions in environments that are both dynamic and uncertain. The primary objective of RL is to optimize the policy of an agent in order to maximize the cumulative reward it receives throughout a given period. Nevertheless, the process of optimization presents notable difficulties as a result of the inherent trade-off between exploration and exploitation, the presence of extensive state-action spaces, and the intricate nature of the dynamics involved. Evolutionary Optimization Methods (EOMs) have garnered considerable attention as a supplementary approach to tackle these challenges, providing distinct capabilities for optimizing RL policies and value functions. The ongoing advancement of research in both RL and EOMs presents an opportunity for significant advancements in autonomous decision-making systems. The convergence of these two fields has the potential to have a transformative impact on various domains of artificial intelligence (AI) applications. This article highlights the considerable influence of EOMs in enhancing the capabilities of RL. Taking advantage of evolutionary principles enables RL algorithms to effectively traverse extensive action spaces and discover optimal solutions within intricate environments. Moreover, this paper emphasizes the practical implementations of EOMs in the field of RL, specifically in areas such as robotic control, autonomous systems, inventory problems, and multi-agent scenarios. The article highlights the utilization of EOMs in facilitating RL agents to effectively adapt, evolve, and uncover proficient strategies for complex tasks that may pose challenges for conventional RL approaches.Keywords: machine learning, reinforcement learning, loss function, optimization techniques, evolutionary optimization methods
Procedia PDF Downloads 815227 Predictive Modeling of Bridge Conditions Using Random Forest
Authors: Miral Selim, May Haggag, Ibrahim Abotaleb
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The aging of transportation infrastructure presents significant challenges, particularly concerning the monitoring and maintenance of bridges. This study investigates the application of Random Forest algorithms for predictive modeling of bridge conditions, utilizing data from the US National Bridge Inventory (NBI). The research is significant as it aims to improve bridge management through data-driven insights that can enhance maintenance strategies and contribute to overall safety. Random Forest is chosen for its robustness, ability to handle complex, non-linear relationships among variables, and its effectiveness in feature importance evaluation. The study begins with comprehensive data collection and cleaning, followed by the identification of key variables influencing bridge condition ratings, including age, construction materials, environmental factors, and maintenance history. Random Forest is utilized to examine the relationships between these variables and the predicted bridge conditions. The dataset is divided into training and testing subsets to evaluate the model's performance. The findings demonstrate that the Random Forest model effectively enhances the understanding of factors affecting bridge conditions. By identifying bridges at greater risk of deterioration, the model facilitates proactive maintenance strategies, which can help avoid costly repairs and minimize service disruptions. Additionally, this research underscores the value of data-driven decision-making, enabling better resource allocation to prioritize maintenance efforts where they are most necessary. In summary, this study highlights the efficiency and applicability of Random Forest in predictive modeling for bridge management. Ultimately, these findings pave the way for more resilient and proactive management of bridge systems, ensuring their longevity and reliability for future use.Keywords: data analysis, random forest, predictive modeling, bridge management
Procedia PDF Downloads 225226 Value Proposition and Value Creation in Network Environments: An Experimental Study of Academic Productivity via the Application of Bibliometrics
Authors: R. Oleko, A. Saraceni
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The aim of this research is to provide a rigorous evaluation of the existing academic productivity in relation to value proposition and creation in networked environments. Bibliometrics is a vigorous approach used to structure existing literature in an objective and reliable manner. To that aim, a thorough bibliometric analysis was performed in order to assess the large volume of the information encountered in a structured and reliable manner. A clear distinction between networks and service networks was considered indispensable in order to capture the effects of each network’s type properties on value creation processes. Via the use of bibliometric parameters, this review was able to capture the state-of-the-art in both value proposition and value creation consecutively. The results provide a rigorous assessment of the annual scientific production, the most influential journals, and the leading corresponding author countries. By means of citation analysis, the most frequently cited manuscripts and countries for each network type were identified. Moreover, by means of co-citation analysis, existing collaborative patterns were detected through the creation of reference co-citation networks and country collaboration networks. Co-word analysis was also performed in order to provide an overview of the conceptual structure in both networks and service networks. The acquired results provide a rigorous and systematic assessment of the existing scientific output in networked settings. As such, they positively contribute to a better understanding of the distinct impact of service networks on value proposition and value creation when compared to regular networks. The implications derived can serve as a guide for informed decision-making by practitioners during network formation and provide a structured evaluation that can stand as a basis for future research in the field.Keywords: bibliometrics, co-citation analysis, networks, service networks, value creation, value proposition
Procedia PDF Downloads 2035225 Internet of Health Things as a Win-Win Solution for Mitigating the Paradigm Shift inside Senior Patient-Physician Shared Health Management
Authors: Marilena Ianculescu, Adriana Alexandru
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Internet of Health Things (IoHT) has already proved to be a persuasive means to support a proper assessment of the living conditions by collecting a huge variety of data. For a customized health management of a senior patient, IoHT provides the capacity to build a dynamic solution for sustaining the shift inside the patient-physician relationship by allowing a real-time and continuous remote monitoring of the health status, well-being, safety and activities of the senior, especially in a non-clinical environment. Thus, is created a win-win solution in which both the patient and the physician enhance their involvement and shared decision-making, with significant outcomes. Health monitoring systems in smart environments are becoming a viable alternative to traditional healthcare solutions. The ongoing “Non-invasive monitoring and health assessment of the elderly in a smart environment (RO-SmartAgeing)” project aims to demonstrate that the existence of complete and accurate information is critical for assessing the health condition of the seniors, improving wellbeing and quality of life in relation to health. The researches performed inside the project aim to highlight how the management of IoHT devices connected to the RO-SmartAgeing platform in a secure way by using a role-based access control system, can allow the physicians to provide health services at a high level of efficiency and accessibility, which were previously only available in hospitals. The project aims to identify deficient aspects in the provision of health services tailored to a senior patient’s specificity and to offer a more comprehensive perspective of proactive and preventive medical acts.Keywords: health management, internet of health things, remote monitoring, senior patient
Procedia PDF Downloads 1015224 Virtue, Truth, Freedom, And The History Of Philosophy
Authors: Ashley DelCorno
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GEM Anscombe’s 1958 essay Modern Moral Philosophy and the tradition of virtue ethics that followed has given rise to the restoration (or, more plainly, the resurrection) of Aristotle as something of an authority figure. Alisdair MacIntyre and Martha Nussbaum are proponents, for example, not just of Aristotle’s relevancy but also of his apparent implicit authority. That said, it’s not clear that the schema imagined by virtue ethicists accurately describes moral life or that it does not inadvertently work to impoverish genuine decision-making. If the label ‘virtue’ is categorically denied to some groups (while arbitrarily afforded to others), it can only turn on itself, thus rendering ridiculous its own premise. Likewise, as an inescapable feature of virtue ethics, Aristotelean binaries like ‘virtue/vice’ and ‘voluntary/involuntary’ offer up false dichotomies that may seriously compromise an agent’s ability to conceptualize choices that are truly free and rooted in meaningful criteria. Here, this topic is analyzed through a feminist lens predicated on the known paradoxes of patriarchy. The work of feminist theorists Jacqui Alexander, Katharine Angel, Simone de Beauvoir, bell hooks, Audre Lorde, Imani Perry, and Amia Srinivasan serves as important guideposts, and the argument here is built from a key tenet of black feminist thought regarding scarcity and possibility. Above all, it’s clear that though the philosophical tradition of virtue ethics presents itself as recovering the place of agency in ethics, its premises possess crippling limitations toward the achievement of this goal. These include, most notably, virtue ethics’ binding analysis of history, as well as its axiomatic attachment to obligatory clauses, problematic reading-in of Aristotle and arbitrary commitment to predetermined and competitively patriarchal ideas of what counts as a virtue.Keywords: feminist history, the limits of utopic imagination, curatorial creation, truth, virtue, freedom
Procedia PDF Downloads 835223 MFCA: An Environmental Management Accounting Technique for Optimal Resource Efficiency in Production Processes
Authors: Omolola A. Tajelawi, Hari L. Garbharran
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Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses
Procedia PDF Downloads 3365222 Advances in Design Decision Support Tools for Early-stage Energy-Efficient Architectural Design: A Review
Authors: Maryam Mohammadi, Mohammadjavad Mahdavinejad, Mojtaba Ansari
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The main driving force for increasing movement towards the design of High-Performance Buildings (HPB) are building codes and rating systems that address the various components of the building and their impact on the environment and energy conservation through various methods like prescriptive methods or simulation-based approaches. The methods and tools developed to meet these needs, which are often based on building performance simulation tools (BPST), have limitations in terms of compatibility with the integrated design process (IDP) and HPB design, as well as use by architects in the early stages of design (when the most important decisions are made). To overcome these limitations in recent years, efforts have been made to develop Design Decision Support Systems, which are often based on artificial intelligence. Numerous needs and steps for designing and developing a Decision Support System (DSS), which complies with the early stages of energy-efficient architecture design -consisting of combinations of different methods in an integrated package- have been listed in the literature. While various review studies have been conducted in connection with each of these techniques (such as optimizations, sensitivity and uncertainty analysis, etc.) and their integration of them with specific targets; this article is a critical and holistic review of the researches which leads to the development of applicable systems or introduction of a comprehensive framework for developing models complies with the IDP. Information resources such as Science Direct and Google Scholar are searched using specific keywords and the results are divided into two main categories: Simulation-based DSSs and Meta-simulation-based DSSs. The strengths and limitations of different models are highlighted, two general conceptual models are introduced for each category and the degree of compliance of these models with the IDP Framework is discussed. The research shows movement towards Multi-Level of Development (MOD) models, well combined with early stages of integrated design (schematic design stage and design development stage), which are heuristic, hybrid and Meta-simulation-based, relies on Big-real Data (like Building Energy Management Systems Data or Web data). Obtaining, using and combining of these data with simulation data to create models with higher uncertainty, more dynamic and more sensitive to context and culture models, as well as models that can generate economy-energy-efficient design scenarios using local data (to be more harmonized with circular economy principles), are important research areas in this field. The results of this study are a roadmap for researchers and developers of these tools.Keywords: integrated design process, design decision support system, meta-simulation based, early stage, big data, energy efficiency
Procedia PDF Downloads 1625221 Communicative Language Teaching Technique: A Neglected Approach in Reading Comprehension Instruction
Authors: Olumide Yusuf Jimoh
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Reading comprehension is an interactive and purposeful process of getting meaning from and bringing meaning to a text. Over the years, teachers of the English Language (in Nigeria) have been glued to the monotonous method of making students read comprehension passages silently and then answer the questions that follow such passages without making the reading session interactive. Hence, students often find such exercises monotonous and boring. Consequently, students' interest in language learning continues to dwindle, and this often affects their overall academic performance. Relying on Communicative Accommodation Theory therefore, the study employed the qualitative research design method to x-ray Communicative Language Teaching Approach (CLTA) in reading comprehension. Moreover, techniques such as the Genuinely Collaborative Reading Approach (GCRA), Jigsaw reading, Pre-reading, and Post-reading tasks were examined. The researcher submitted that effective reading comprehension could not be done passively. Students must respond to what they read; they must interact not only with the materials being read but also with one another and with the teacher; this can be achieved by developing communicative and interactive reading programs.Keywords: collaborative reading approach, communicative teaching, interactive reading program, pre-reading task, reading comprehension
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