Search results for: corporate financial performance
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 15154

Search results for: corporate financial performance

12604 Milling Process of Rigid Flex Printed Circuit Board to Which Polyimide Covers the Whole Surface

Authors: Daniela Evtimovska, Ivana Srbinovska, Padraig O’Rourke

Abstract:

Kostal Macedonia has the challenge to mill a rigid-flex printed circuit board (PCB). The PCB elaborated in this paper is made of FR4 material covered with polyimide through the whole surface on the one side, including the tabs where PCBs need to be separated. After milling only 1.44 meters, the updraft routing tool isn’t effective and causes polyimide debris on all PCB cuts if it continues to mill with the same tool. Updraft routing tool is used for all another product in Kostal Macedonia, and it is changing after milling 60 meters. Changing the tool adds 80 seconds to the cycle time. One solution is using a laser-cut machine. Buying a laser-cut machine for cutting only one product doesn’t make financial sense. The focus is given to find an internal solution among the options under review to solve the issue with polyimide debris. In the paper, the design of the rigid-flex panel is described deeply. It is evaluated downdraft routing tool as a possible solution which could be used for the flex rigid panel as a specific product. It is done a comparison between updraft and down draft routing tools from a technical and financial aspect of view, taking into consideration the customer requirements for the rigid-flex PCB. The results show that using the downdraft routing tool is the best solution in this case. This tool is more expensive for 0.62 euros per piece than updraft. The downdraft routing tool needs to be changed after milling 43.44 meters in comparison with the updraft tool, which needs to be changed after milling only 1.44 meters. It is done analysis which actions should be taken in order further improvements and the possibility of maximum serving of downdraft routing tool.

Keywords: Kostal Macedonia, rigid flex PCB, polyimide, debris, milling process, up/down draft routing tool

Procedia PDF Downloads 168
12603 Effects of Maternal Nutrition at Different Stages of Pregnancy in Bali Cows on Growth Performance of the Offspring to Weaning

Authors: D. P. Rahardja, A. L. Toleng, M. Yusuf

Abstract:

The objective of this study was to investigate the life-long effect of in utero nutrition fed at different stages of pregnancy in Bali cows (n = 40): (U1) without in utero nutrition (0 – parturition, negative control); (U2) 0 – 90 d of gestation; (U3) 90 - 180 d of gestation; (U4) 180 d – parturition; and (U5) in utero nutrition along gestation period (0 d to parturition – positive control) on the growth performance of the offspring to weaning age. The results indicated that effect of maternal nutrition on male and female offspring were particularly indicated by the growth performance of both the male and female offspring from birth to weaning.

Keywords: Bali cows, birth weight, maternal nutrition, pre-weaning daily gain, weaning weight

Procedia PDF Downloads 286
12602 Nitrogen Doping Effect on Enhancement of Electrochemical Performance of a Carbon Nanotube Based Microsupercapacitor

Authors: Behnoush Dousti, Ye Choi, Gil S. Lee

Abstract:

Microsupercapacitors (MScs) are known as the future of miniaturized energy sources that can be coupled to a battery to deliver stable and constant energy to microelectronics. Among all their counterparts, electrochemical microsupercapacitor have drawn the most research attention due to their higher power density and long cycle life. Designing the microstructure and choosing the electroactive materials are two significant factors that greatly affect the performance of the device. Here, we report successful fabrication and characterization of a microsupercapacitor with interdigitated structure based on Carbon nanotube sheets (CNT sheet). Novel structure of highly aligned CNT sheet as the electrode materials which also offers excellent conductivity and large surface area along with doping with nitrogen, enabled us to develop a device with serval order of magnitude higher electrochemical performance than the pristine CNT in aqueous electrolyte including high specific capacitance and rate capabilities and excellent cycle life over 10000 cycles. Geometric parameters such as finger width and gap size were also studied and it was shown the device performance is much depended on them. Results of this study confirms the potential of CNT sheet for future energy storage devices.

Keywords: carbon nanotube, energy storage systems, microsupercapacitor, nitrogen doping

Procedia PDF Downloads 114
12601 Effect of Unbound Granular Materials Nonlinear Resilient Behaviour on Pavement Response and Performance of Low Volume Roads

Authors: Khaled Sandjak, Boualem Tiliouine

Abstract:

Structural analysis of flexible pavements has been and still is currently performed using multi-layer elastic theory. However, for thinly surfaced pavements subjected to low to medium volumes of traffics, the importance of non-linear stress-strain behaviour of unbound granular materials (UGM) requires the use of more sophisticated numerical models for structural design and performance of such pavements. In the present work, nonlinear unbound aggregates constitutive model is implemented within an axisymmetric finite element code developed to simulate the nonlinear behaviour of pavement structures including two local aggregates of different mineralogical nature, typically used in Algerian pavements. The performance of the mechanical model is examined about its capability of representing adequately, under various conditions, the granular material non-linearity in pavement analysis. In addition, deflection data collected by falling weight deflectometer (FWD) are incorporated into the analysis in order to assess the sensitivity of critical pavement design criteria and pavement design life to the constitutive model. Finally, conclusions of engineering significance are formulated.

Keywords: FWD backcalculations, finite element simulations, Nonlinear resilient behaviour, pavement response and performance, RLT test results, unbound granular materials

Procedia PDF Downloads 240
12600 Numerical Investigation of Divergence and Rib Orientation Effects on Thermal Performance in a Divergent Duct, as an Application of Inner Cooling of Turbine Blades

Authors: Heidar Jafarizadeh, Hossein Keshtkar, Ahmad Sohankar

Abstract:

Heat transfer and turbulent flow structure have been studied in a divergent ribbed duct with a varying duct geometry with Reynolds numbers of 7000 to 90000 using numerical methods. In this study, we confirmed our numerical results of a ribbed duct with an Initial slope of zero to 3 degree by comparing them to experimental data we had and investigated the impact of the ducts divergence on heat transfer and flow pattern in the 2-dimensional flow. Then we investigated the effect of tilting the ribs, on heat transfer and flow behavior. We achieved this by changing the ribs angles from a range of 40 to 75 degrees in a divergent duct and simulated the flow in 3-dimensions. Our results show that with an increase in duct divergence, heat transfer increases linearly and the coefficient of friction increases exponentially. As the results show, a duct with a divergence angle of 1.5 degree presents better thermal performance in comparison with all the angle range’s we studied. Besides, a ribbed duct with 40 degree rib orientation had the best thermal performance considering the simultaneous effects of pressure drop and heat transfer which were imposed on it.

Keywords: divergent ribbed duct, heat transfer, thermal performance, turbulent flow structure

Procedia PDF Downloads 285
12599 The Effects of Logistical Centers Realization on Society and Economy

Authors: Anna Dolinayova, Juraj Camaj, Martin Loch

Abstract:

Presently it is necessary to ensure the sustainable development of passenger and freight transport. Increasing performance of road freight have been a negative impact to environment and society. It is therefore necessary to increase the competitiveness of intermodal transport, which is more environmentally friendly. The study describe the effectiveness of logistical centers realization for companies and society and research how the partial internalization of external costs reflected in the efficient use of these centers and increase the competitiveness of intermodal transport to road freight. In our research, we use the method of comparative analysis and market research to describe the advantages of logistic centers for their users as well as for society as a whole. Method normal costing is used for calculation infrastructure and total costs, method of conversion costing for determine the external costs. We modelling of total society costs for road freight transport and inter modal transport chain (we assumed that most of the traffic is carried by rail) with different loading schemes for condition in the Slovak Republic. Our research has shown that higher utilization of inter modal transport chain do good not only for society, but for companies providing freight services too. Increase in use of inter modal transport chain can bring many benefits to society that do not bring direct immediate financial return. They often bring the multiplier effects, such as greater use of environmentally friendly transport mode and reduce the total society costs.

Keywords: delivery time, economy effectiveness, logistical centers, ecological efficiency, optimization, society

Procedia PDF Downloads 430
12598 Expanding the Evaluation Criteria for a Wind Turbine Performance

Authors: Ivan Balachin, Geanette Polanco, Jiang Xingliang, Hu Qin

Abstract:

The problem of global warming raised up interest towards renewable energy sources. To reduce cost of wind energy is a challenge. Before building of wind park conditions such as: average wind speed, direction, time for each wind, probability of icing, must be considered in the design phase. Operation values used on the setting of control systems also will depend on mentioned variables. Here it is proposed a procedure to be include in the evaluation of the performance of a wind turbine, based on the amplitude of wind changes, the number of changes and their duration. A generic study case based on actual data is presented. Data analysing techniques were applied to model the power required for yaw system based on amplitude and data amount of wind changes. A theoretical model between time, amplitude of wind changes and angular speed of nacelle rotation was identified.

Keywords: field data processing, regression determination, wind turbine performance, wind turbine placing, yaw system losses

Procedia PDF Downloads 364
12597 Influence of Nano-ATH on Electrical Performance of LSR for HVDC Insulation

Authors: Ju-Na Hwang, Min-Hae Park, Kee-Joe Lim

Abstract:

Many studies have been conducted on DC transmission. Of power apparatus for DC transmission, High Voltage Direct Current (HVDC) cable systems are being evaluated because of the increase in power demand and transmission distance. Therefore, dc insulation characteristics of Liquid Silicone Rubber (LSR), which has various advantages such as short curing time and the ease of maintenance, were investigated to assess its performance as a HVDC insulation material for cable joints. The electrical performance of LSR added to Nano-Aluminum Trihydrate (ATH) was confirmed by measurements of the breakdown strength and electrical conductivity. In addition, field emission scanning electron microscope (FE-SEM) was used as a means of confirmation of nano-filler dispersion state. The LSR nano-composite was prepared by compounding LSR filled nano-sized ATH filler. The DC insulation properties of LSR added to nano-sized ATH fillers were found to be superior to those of the LSR without filler.

Keywords: liquid silicone rubber, nano-composite, HVDC insulation, cable joints

Procedia PDF Downloads 445
12596 The Design, Control and Dynamic Performance of an Interior Permanent Magnet Synchronous Generator for Wind Power System

Authors: Olusegun Solomon

Abstract:

This paper describes the concept for the design and maximum power point tracking control for an interior permanent magnet synchronous generator wind turbine system. Two design concepts are compared to outline the effect of magnet design on the performance of the interior permanent magnet synchronous generator. An approximate model that includes the effect of core losses has been developed for the machine to simulate the dynamic performance of the wind energy system. An algorithm for Maximum Power Point Tracking control is included to describe the process for maximum power extraction.

Keywords: permanent magnet synchronous generator, wind power system, wind turbine

Procedia PDF Downloads 200
12595 A New Full Adder Cell for High Performance Low Power Applications

Authors: Mahdiar Hosseighadiry, Farnaz Fotovatikhah, Razali Ismail, Mohsen Khaledian, Mehdi Saeidemanesh

Abstract:

In this paper, a new low-power high-performance full adder is presented based on a new design method. The proposed method relies on pass gate design and provides full-swing circuits with minimum number of transistors. The method has been applied on SUM, COUT and XOR-XNOR modules resulting on rail-to-rail intermediate and output signals with no feedback transistors. The presented full adder cell has been simulated in 45 and 32 nm CMOS technologies using HSPICE considering parasitic capacitance and compared to several well-known designs from literature. In addition, the proposed cell has been extensively evaluated with different output loads, supply voltages, temperatures, threshold voltages, and operating frequencies. Results show that it functions properly under all mentioned conditions and exhibits less PDP compared to other design styles.

Keywords: full adders, low-power, high-performance, VLSI design

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12594 Performance Comparison of Thread-Based and Event-Based Web Servers

Authors: Aikaterini Kentroti, Theodore H. Kaskalis

Abstract:

Today, web servers are expected to serve thousands of client requests concurrently within stringent response time limits. In this paper, we evaluate experimentally and compare the performance as well as the resource utilization of popular web servers, which differ in their approach to handle concurrency. More specifically, Central Processing Unit (CPU)- and I/O intensive tests were conducted against the thread-based Apache and Go as well as the event-based Nginx and Node.js under increasing concurrent load. The tests involved concurrent users requesting a term of the Fibonacci sequence (the 10th, 20th, 30th) and the content of a table from the database. The results show that Go achieved the best performance in all benchmark tests. For example, Go reached two times higher throughput than Node.js and five times higher than Apache and Nginx in the 20th Fibonacci term test. In addition, Go had the smallest memory footprint and demonstrated the most efficient resource utilization, in terms of CPU usage. Instead, Node.js had by far the largest memory footprint, consuming up to 90% more memory than Nginx and Apache. Regarding the performance of Apache and Nginx, our findings indicate that Hypertext Preprocessor (PHP) becomes a bottleneck when the servers are requested to respond by performing CPU-intensive tasks under increasing concurrent load.

Keywords: apache, Go, Nginx, node.js, web server benchmarking

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12593 Comparison of Interactive Performance of Clicking Tasks Using Cursor Control Devices under Different Feedback Modes

Authors: Jinshou Shi, Xiaozhou Zhou, Yingwei Zhou, Tuoyang Zhou, Ning Li, Chi Zhang, Zhanshuo Zhang, Ziang Chen

Abstract:

In order to select the optimal interaction method for common computer click tasks, the click experiment test adopts the ISO 9241-9 task paradigm, using four common operations: mouse, trackball, touch, and eye control under visual feedback, auditory feedback, and no feedback. Through data analysis of various parameters of movement time, throughput, and accuracy, it is found that the movement time of touch-control is the shortest, the operation accuracy and throughput are higher than others, and the overall operation performance is the best. In addition, the motion time of the click operation with auditory feedback is significantly lower than the other two feedback methods in each operation mode experiment. In terms of the size of the click target, it is found that when the target is too small (less than 14px), the click performance of all aspects is reduced, so it is proposed that the design of the interface button should not be less than 28px. In this article, we discussed in detail the advantages and disadvantages of the operation and feedback methods, and the results of the discussion of the click operation can be applied to the design of the buttons in the interactive interface.

Keywords: cursor control performance, feedback, human computer interaction, throughput

Procedia PDF Downloads 176
12592 Improving Overall Equipment Effectiveness of CNC-VMC by Implementing Kobetsu Kaizen

Authors: Nakul Agrawal, Y. M. Puri

Abstract:

TPM methodology is a proven approach to increase Overall Equipment Effectiveness (OEE) of machine. OEE is an established method to monitor and improve the effectiveness of manufacturing process. OEE is a product of equipment availability, performance efficiency and quality performance of manufacturing operations. The paper presents a project work for improving OEE of CNC-VMC in a manufacturing industry with the help of TPM tools Kaizen and Autonomous Maintenance. The aim of paper is to enhance OEE by minimizing the breakdown and re-work, increase availability, performance and quality. The calculated OEE of bottle necking machines for 4 months is lower of 53.3%. Root Cause Analysis RCA tools like fishbone diagram, Pareto chart are used for determining the reasons behind low OEE. While Tool like Why-Why analysis is use for determining the basis reasons for low OEE. Tools like Kaizen and Autonomous Maintenance are effectively implemented on CNC-VMC which eliminate the causes of breakdown and prevent from reoccurring. The result obtains from approach shows that OEE of CNC-VMC improved from 53.3% to 73.7% which saves an average sum of Rs.3, 19,000.

Keywords: OEE, TPM, Kaizen, CNC-VMC, why-why analysis, RCA

Procedia PDF Downloads 365
12591 Analysis of the Evolution of Social and Economic Indicators of the Mercosur´s Members: 1980-2012

Authors: L. Aparecida Bastos, J. Leige Lopes, J. Crepaldi, R. Monteiro da Silva

Abstract:

The objective of this study is to analyze the evolution of some social and economic indicators of Mercosur´s economies from 1980 to 2012, based on the statistics of the Latin American Integration Association (LAIA). The objective is to observe if after the accession of these economies to Mercosur (the first accessions occurred in 1994) these indicators showed better performance, in order to demonstrate if economic integration contributed to improved trade, macroeconomic performance, and level of social and economic development of member countries. To this end, the methodologies used will be a literature review and descriptive statistics. The theoretical framework that guides the work are the theories of Integration: Classical Liberal, Marxist and structural-proactive. The results reveal that most social and economic indicators showed better performance in those economies that joined Mercosur after 1994. This work is the result of an investigation already completed.

Keywords: economic integration, Mercosur, social indicators, economic indicators

Procedia PDF Downloads 278
12590 Portfolio Restructuring of Banks: The Impact on Performance and Risk

Authors: Hannes Koester

Abstract:

Driven by difficult market conditions and increasing regulations, many banks are making the strategic decision to restructure their portfolio by divesting several business segments. Using a unique dataset of 727 portfolio restructuring announcements by 161 international listed banks over the period 1999 to 2015, we investigate the impact of restructuring measurements on the stock performance as well as on the banks’ profitability and risk. Employing the event study methodology, we detect positive stock market reactions on the announcement of restructuring measurements. These positive stock market reactions indicate that shareholders reward banks’ specialization activities. However, the results of the system GMM regressions show a negative relation between restructuring measurements and banks’ return on assets and a positive relation towards the individual and systemic risk of banks. These empirical results indicate that there is no guarantee that portfolio restructurings will result in a more profitable and less risky institution.

Keywords: bank performance, bank risk, divestiture, restructuring, systemic risk

Procedia PDF Downloads 292
12589 Comprehensive Interpretation of Leadership from the Narratives in Literature

Authors: Nidhi Kaushal, Sanjit Mishra

Abstract:

Narrative writings in literature are ample source of knowledge and easily understandable. In every old tradition, we found that people learn ethics from oral tales. They had their leaders and lessons of leadership in their stories. In India, we have sufficient amount of stories of leaders. Whether the story is of an ordinary person or a corporate leader of large firm, it always has a unique message of motivation. The objective of this paper is to elaborate the story lines in literature and get the leadership lessons from them, so that we can set up a new concept of leadership based on scholarship of literature. This is our hypothesis that leadership lessons can be learned from the study of literary writings and it can also act an innovative way of learning the management skills through literature. The role of the leader can be familiarly communicated in the form of the tales. Describing a positive psychological narrative from the text is the best way to manifesting an idea into the minds of people. We accomplished this paper that leadership as an attribute can be learned from the folk psychological literary writings.

Keywords: leadership, literature, management, psychology

Procedia PDF Downloads 252
12588 The Impact of System and Data Quality on Organizational Success in the Kingdom of Bahrain

Authors: Amal M. Alrayes

Abstract:

Data and system quality play a central role in organizational success, and the quality of any existing information system has a major influence on the effectiveness of overall system performance.Given the importance of system and data quality to an organization, it is relevant to highlight their importance on organizational performance in the Kingdom of Bahrain. This research aims to discover whether system quality and data quality are related, and to study the impact of system and data quality on organizational success. A theoretical model based on previous research is used to show the relationship between data and system quality, and organizational impact. We hypothesize, first, that system quality is positively associated with organizational impact, secondly that system quality is positively associated with data quality, and finally that data quality is positively associated with organizational impact. A questionnaire was conducted among public and private organizations in the Kingdom of Bahrain. The results show that there is a strong association between data and system quality, that affects organizational success.

Keywords: data quality, performance, system quality, Kingdom of Bahrain

Procedia PDF Downloads 470
12587 Truancy and Academic Performance of Colleges of Education Students in South Western Nigeria: Implication for Evaluation

Authors: Oloyede Akinniyi Ojo

Abstract:

This study investigated the relationship between truancy and academic performance of Colleges of Education students in southwestern, Nigeria. It also examined the relationship between College Physical environment and truancy behavior among students. Furthermore, it examined the relationship between male and female students involvement in truancy behavior. Purposive sampling was used to select four colleges of education in south-western Nigeria and 120 students per college were selected from year 3 while stratified sampling was used to select schools and courses. A total of 480 students participated in the study. Three research instruments were used for this study namely: Lecturers Attendance Record, Students Statement of Result and ‘College Environment Questionnaires’ (CEQ). Four research questions guided the study. Data was analyzed using descriptive, Chi-square and T-Test. CEQ was validated by a team of experts in the field of educational evaluation. Test reliability was established at an r=0-74. The study concluded that truancy exist in colleges of education and that there was a significant relationship between truancy and academic performance of male and female truants, the study also revealed that physical environment has so much effect on the truancy behavior of the students, hence the study recommended that effort should be made to provide attractive college environment for effective learning.

Keywords: academic performance, colleges of education, students, truancy

Procedia PDF Downloads 170
12586 StockTwits Sentiment Analysis on Stock Price Prediction

Authors: Min Chen, Rubi Gupta

Abstract:

Understanding and predicting stock market movements is a challenging problem. It is believed stock markets are partially driven by public sentiments, which leads to numerous research efforts to predict stock market trend using public sentiments expressed on social media such as Twitter but with limited success. Recently a microblogging website StockTwits is becoming increasingly popular for users to share their discussions and sentiments about stocks and financial market. In this project, we analyze the text content of StockTwits tweets and extract financial sentiment using text featurization and machine learning algorithms. StockTwits tweets are first pre-processed using techniques including stopword removal, special character removal, and case normalization to remove noise. Features are extracted from these preprocessed tweets through text featurization process using bags of words, N-gram models, TF-IDF (term frequency-inverse document frequency), and latent semantic analysis. Machine learning models are then trained to classify the tweets' sentiment as positive (bullish) or negative (bearish). The correlation between the aggregated daily sentiment and daily stock price movement is then investigated using Pearson’s correlation coefficient. Finally, the sentiment information is applied together with time series stock data to predict stock price movement. The experiments on five companies (Apple, Amazon, General Electric, Microsoft, and Target) in a duration of nine months demonstrate the effectiveness of our study in improving the prediction accuracy.

Keywords: machine learning, sentiment analysis, stock price prediction, tweet processing

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12585 Knowledge Management in Practice: An Exploratory Study Applied to Consulting Firms

Authors: Evgeniya Ivanova

Abstract:

Nowadays, in the literature, there is still no fixed definition of knowledge management that often remains only as an academic discipline. The current market situation is changing very quickly, the need of new technologies is high, and knowledge management is the area that ensures that the know-how has not been lost during market development and adoption. The study examines how knowledge management is being leveraged and practiced in the management consultancy companies and provides not only the tips and best practices of applied knowledge management approaches but also the validation matrix for its successful or unsuccessful implementation. Different knowledge management approaches are explored on the basis of their practical implementation, including related challenges, knowledge sharing process, and barriers that are typical for consulting firms mostly driven by the agile working culture. The relevance of proposed topic is confirmed by the finding that corporate working culture and the exponentially developing technologies have a direct impact on the success of practical implementation of knowledge management.

Keywords: knowledge management, knowledge management in practice, consulting firm, knowledge management success

Procedia PDF Downloads 177
12584 Evaluating a Holistic Fitness Program Used by High Performance Athletes and Mass Participants

Authors: Peter Smolianov, Jed Smith, Lisa Chen, Steven Dion, Christopher Schoen, Jaclyn Norberg

Abstract:

This study evaluated the effectiveness of an experimental training program used to improve performance and health of competitive athletes and recreational sport participants. This holistic program integrated and advanced Eastern and Western methods of prolonging elite sports participation and enjoying lifelong fitness, particularly from China, India, Russia, and the United States. The program included outdoor, gym, and water training approaches focused on strengthening while stretching/decompressing and on full body activation-all in order to improve performance as well as treat and prevent common disorders and pains. The study observed and surveyed over 100 users of the program including recreational fitness and sports enthusiasts as well as elite athletes who competed for national teams of different countries and for Division I teams of National Collegiate Athletic Association in the United States. Different types of sport were studied, including territorial games (e.g., American football, basketball, volleyball), endurance/cyclical (athletics/track and field, swimming), and artistic (e.g., gymnastics and synchronized swimming). Results of the study showed positive effects on the participants’ performance and health, particularly for those who used the program for more than two years and especially in reducing spinal disorders and in enabling to perform new training tasks which previously caused back pain.

Keywords: lifelong fitness, injury prevention, prolonging sport participation, improving performance and health

Procedia PDF Downloads 140
12583 Economic and Financial Crime, Forensic Accounting and Sustainable Developments Goals (SDGs). Bibliometric Analysis

Authors: Monica Violeta Achim, Sorin Nicolae Borlea

Abstract:

This aim of this work is to stress the needs for enhancing the role of forensic accounting in fighting economic and financial crime, in the context of the new international regulation movements in this area enhanced by the International Federation of Accountants (IFAC). Corruption, money laundering, tax evasion and other frauds significant hamper the economic growth and human development and, ultimately, the UN Sustainable Development Goals. The present paper also stresses the role of good governance in fighting the frauds, in order to achieve the most suitable sustainable development of the society. In this view, we made a bibliometric systematic review on forensic accounting and its contribution towards fraud detection and prevention and theirs relationship with good governance and Sustainable Developments Goals (SDGs). In this view, two powerful bibliometric visual software tools, VosViewer and CiteSpace are used in order to analyze published papers identifies in Scopus and Web of Science databases over the time. Our findings reveal the main red flags identified in literature as used tools by forensic accounting, the evolution in time of the interest of the topic, the distribution in space among world countries and connectivity with patterns of a good governance. Visual designs and scientific maps are useful to show these findings, in a visual way. Our findings are useful for managers and policy makers to provide important avenues that may help in reaching the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, in the area of using forensic accounting in preventing frauds.

Keywords: forensic accounting, frauds, red flags, SDGs

Procedia PDF Downloads 111
12582 Using Human-Centred Service Design and Partnerships as a Model to Promote Cross-Sector Social Responsibility in Disaster Resilience: An Australian Case Study

Authors: Keith Diamond, Tracy Collier, Ciara Sterling, Ben Kraal

Abstract:

The increased frequency and intensity of disaster events in the Asia-Pacific region is likely to require organisations to better understand how their initiatives, and the support they provide to their customers, intersect with other organisations aiming to support communities in achieving disaster resilience. While there is a growing awareness that disaster response and recovery rebuild programmes need to adapt to more integrated, community-led approaches, there is often a discrepancy between how programmes intend to work and how they are collectively experienced in the community, creating undesired effects on community resilience. Following Australia’s North Queensland Monsoon Disaster of 2019, this research set out to understand and evaluate how the service and support ecosystem impacted on the local community’s experience and influenced their ability to respond and recover. The purpose of this initiative was to identify actionable, cross-sector, people-centered improvements that support communities to recover and thrive when faced with disaster. The challenge arose as a group of organisations, including utility providers, banks, insurers, and community organisations, acknowledged that improving their own services would have limited impact on community wellbeing unless the other services people need are also improved and aligned. The research applied human-centred service design methods, typically applied to single products or services, to design a new way to understand a whole-of-community journey. Phase 1 of the research conducted deep contextual interviews with residents and small business owners impacted by the North Queensland Monsoon and qualitative data was analysed to produce community journey maps that detailed how individuals navigated essential services, such as accommodation, finance, health, and community. Phase 2 conducted interviews and focus groups with frontline workers who represented industries that provided essential services to assist the community. Data from Phase 1 and Phase 2 of the research was analysed and combined to generate a systems map that visualised the positive and negative impacts that occurred across the disaster response and recovery service ecosystem. Insights gained from the research has catalysed collective action to address future Australian disaster events. The case study outlines a transformative way for sectors and industries to rethink their corporate social responsibility activities towards a cross-sector partnership model that shares responsibility and approaches disaster response and recovery as a single service that can be designed to meet the needs of communities.

Keywords: corporate social responsibility, cross sector partnerships, disaster resilience, human-centred design, service design, systems change

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12581 Optimization of a Combined Ejector-Vapor Compression Refrigeration Systems with R134a

Authors: Ilhem Ouelhazi, Mouna Elakhdar, Lakdar Kairouani

Abstract:

A computer simulation model for a combined ejector-vapor compression cycle that uses working fluid R134a. A refrigeration system was developed which combines a basic vapor compression refrigeration cycle with an ejector cooling cycle. A one-dimensional mathematical model was developed using the equations governing the flow and thermodynamics based on the constant area ejector flow model. The effects of the operating parameters on the cooling capacity, the performance coefficient, and the entrainment ratio are studied. The current model is based on the NIST-REFPROP database for refrigerants properties calculations. The simulated performance is compared with the available experimental data from the literature for validation.

Keywords: combined refrigeration cycle, constant area ejector, R134a, ejector-cooling cycle, performance, mathematical simulation, vapor compression cycle

Procedia PDF Downloads 207
12580 Comparative Methods for Speech Enhancement and the Effects on Text-Independent Speaker Identification Performance

Authors: R. Ajgou, S. Sbaa, S. Ghendir, A. Chemsa, A. Taleb-Ahmed

Abstract:

The speech enhancement algorithm is to improve speech quality. In this paper, we review some speech enhancement methods and we evaluated their performance based on Perceptual Evaluation of Speech Quality scores (PESQ, ITU-T P.862). All method was evaluated in presence of different kind of noise using TIMIT database and NOIZEUS noisy speech corpus.. The noise was taken from the AURORA database and includes suburban train noise, babble, car, exhibition hall, restaurant, street, airport and train station noise. Simulation results showed improved performance of speech enhancement for Tracking of non-stationary noise approach in comparison with various methods in terms of PESQ measure. Moreover, we have evaluated the effects of the speech enhancement technique on Speaker Identification system based on autoregressive (AR) model and Mel-frequency Cepstral coefficients (MFCC).

Keywords: speech enhancement, pesq, speaker recognition, MFCC

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12579 A Regional Analysis on Co-movement of Sovereign Credit Risk and Interbank Risks

Authors: Mehdi Janbaz

Abstract:

The global financial crisis and the credit crunch that followed magnified the importance of credit risk management and its crucial role in the stability of all financial sectors and the whole of the system. Many believe that risks faced by the sovereign sector are highly interconnected with banking risks and most likely to trigger and reinforce each other. This study aims to examine (1) the impact of banking and interbank risk factors on the sovereign credit risk of Eurozone, and (2) how the EU Credit Default Swaps spreads dynamics are affected by the Crude Oil price fluctuations. The hypothesizes are tested by employing fitting risk measures and through a four-staged linear modeling approach. The sovereign senior 5-year Credit Default Swap spreads are used as a core measure of the credit risk. The monthly time-series data of the variables used in the study are gathered from the DataStream database for a period of 2008-2019. First, a linear model test the impact of regional macroeconomic and market-based factors (STOXX, VSTOXX, Oil, Sovereign Debt, and Slope) on the CDS spreads dynamics. Second, the bank-specific factors, including LIBOR-OIS spread (the difference between the Euro 3-month LIBOR rate and Euro 3-month overnight index swap rates) and Euribor, are added to the most significant factors of the previous model. Third, the global financial factors including EURO to USD Foreign Exchange Volatility, TED spread (the difference between 3-month T-bill and the 3-month LIBOR rate based in US dollars), and Chicago Board Options Exchange (CBOE) Crude Oil Volatility Index are added to the major significant factors of the first two models. Finally, a model is generated by a combination of the major factor of each variable set in addition to the crisis dummy. The findings show that (1) the explanatory power of LIBOR-OIS on the sovereign CDS spread of Eurozone is very significant, and (2) there is a meaningful adverse co-movement between the Crude Oil price and CDS price of Eurozone. Surprisingly, adding TED spread (the difference between the three-month Treasury bill and the three-month LIBOR based in US dollars.) to the analysis and beside the LIBOR-OIS spread (the difference between the Euro 3M LIBOR and Euro 3M OIS) in third and fourth models has been increased the predicting power of LIBOR-OIS. Based on the results, LIBOR-OIS, Stoxx, TED spread, Slope, Oil price, OVX, FX volatility, and Euribor are the determinants of CDS spreads dynamics in Eurozone. Moreover, the positive impact of the crisis period on the creditworthiness of the Eurozone is meaningful.

Keywords: CDS, crude oil, interbank risk, LIBOR-OIS, OVX, sovereign credit risk, TED

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12578 Multitasking Trends and Impact on Education: A Literature Review

Authors: Mohammed Alkahtani, Ali Ahmad, Saber Darmoul, Shatha Samman, Ayoub Al-zabidi, Khaled Ba Matraf

Abstract:

Education systems are complex and involve interactions between humans (teachers and students); media based technologies, lectures, classrooms, etc. to provide educational services. The education system performance is characterized by how well students learn, which is measured using student grades on exams and quizzes, achievements on standardized tests, among others. Advances in portable communications technologies, such as mobile phones, tablets, and laptops, created a different type of classroom, where students seem to engage in more than just the intended learning activities. The performance of more than one task in parallel or in rapid transition is commonly known as multitasking. Several operations in educational systems are performed simultaneously, resulting in a multitasking education environment. This paper surveys existing research on multitasking in educational settings, summarizes literature findings, provides a synthesis of the impact of multitasking on performance, and identifies directions of future research.

Keywords: multitasking, education, education environment, impact

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12577 Performance Analysis of a Planar Membrane Humidifier for PEM Fuel Cell

Authors: Yu-Hsuan Chang, Jian-Hao Su, Chen-Yu Chen, Wei-Mon Yan

Abstract:

In this work, the experimental measurement was applied to examine the membrane type and flow field design on the performance of a planar membrane humidifier. The performance indexes were used to evaluate the planar membrane humidifier. The performance indexes of the membrane humidifier include the dew point approach temperature (DPAT), water recovery ratio (WRR), water flux (J) and pressure loss (P). The experiments contain mainly three parts. In the first part, a single membrane humidifier was tested using different flow field under different dry-inlet temperatures. The measured results show that the dew point approach temperature decreases with increasing the depth of flow channel at the same width of flow channel. However, the WRR and J reduce with an increase in the dry air-inlet temperature. The pressure loss tests indicate that pressure loss decreases with increasing the hydraulic diameter of flow channel, resulting from an increase in Darcy friction. Owing to the comparison of humidifier performances and pressure losses, the flow channel of width W=1 and height H=1.5 was selected as the channel design of the multi-membrane humidifier in the second part of experiment. In the second part, the multi-membrane humidifier was used to evaluate the humidification performance under different relative humidity and flow rates. The measurement results indicate that the humidifier at both lower temperature and relative humidity of inlet dry air have higher DPAT but lower J and WRR. In addition, the counter flow approach has better mass and heat transfer performance than the parallel flow approach. Moreover, the effects of dry air temperature, relative humidity and humidification approach are not significant to the pressure loss in the planar membrane humidifier. For the third part, different membranes were tested in this work in order to find out which kind membrane is appropriate for humidifier.

Keywords: water management, planar membrane humidifier, heat and mass transfer, pressure loss, PEM fuel cell

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12576 Performance Improvement of Cooperative Scheme in Wireless OFDM Systems

Authors: Ki-Ro Kim, Seung-Jun Yu, Hyoung-Kyu Song

Abstract:

Recently, the wireless communication systems are required to have high quality and provide high bit rate data services. Researchers have studied various multiple antenna scheme to meet the demand. In practical application, it is difficult to deploy multiple antennas for limited size and cost. Cooperative diversity techniques are proposed to overcome the limitations. Cooperative communications have been widely investigated to improve performance of wireless communication. Among diversity schemes, space-time block code has been widely studied for cooperative communication systems. In this paper, we propose a new cooperative scheme using pre-coding and space-time block code. The proposed cooperative scheme provides improved error performance than a conventional cooperative scheme using space-time block coding scheme.

Keywords: cooperative communication, space-time block coding, pre-coding

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12575 Registered Nurse's Attitudes and Practices towards Physical Examination in the Clinical Settings

Authors: Besher Gharaibeh

Abstract:

This article addressed the issue of using physical exam in nursing. Nurses hold different attitudes toward using physical exam in the clinical settings. These attitudes determine to embrace physical examination in practice. So, the aim of the study was to examine registered nurses’ attitudes and practices, identify perceived barriers, and to identify the factors which influence the performance and the attitudes towards physical examinations. Results showed that even though nurses reported performing physical exam often, they had negative attitudes toward it. Stress and performing physical examinations on someone of the opposite gender (n=236; 87.4%) were the main barriers. Nurse's level of education influenced the attitude (t=-4.3; p < .01). These results indicated that RNs recognize the necessity of physical examinations, but they face many barriers and challenges which hinder the performance of the examination. Cultural factors and experience were the most influential barriers which deter performance of the physical examination.

Keywords: physical exam, nursing, barriers, practices, attitudes

Procedia PDF Downloads 149