Search results for: financial history

Authors: Mohamed Hashelaf, Ahmed Al-Osdody

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In this paper, we focused our efforts on one of the vaguest subjects in astrophysics that is the formation and evolution of the universe until the arrival of humans. Through an in-depth exploration of the origins of the universe, understanding what has happened since the Big Bang until now and checking the history of creation, we can answer questions about the future of life, the possibility of its existence elsewhere in the universe and to be able to understand how we came, what our role in the circle of life is and what the future of our development will be. Here is where we used systematic steps that allowed us first and foremost to identify the reason behind the big bang itself that formed a large cloud of cosmic dust. Then after a period of time from the expansion of the universe and its coolness, the initial molecules of gases from the cosmic cloud began to condense, forming a very dense field of gravity that after millions of years led to the formation of stars, galaxies, even earth and the else planets. Finally, it became clear before us that after the earth has formed, the existence of liquid water made it possible for life to form, starting from the bacteria all the way until the appearance of the humans that we know today. But it does not stop here. If we look and contemplate in ourselves as humans, we will understand that the universe is inside us and that’s what makes us exceptional. All of this means that just as life on earth was created, it could have been on other planets as well. It also means that we are the universe’s key to understand itself.

Keywords: Big Bang, cosmic dust, primary elements, universe

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Authors: Amrial, Yuri Oktaviani, Ziyan Muhammad Farhan

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On the phase of shifting paradigm into sustainability, Indonesia is involved in Sustainable Development Goals (SDGs) project. That act is revealed by creating Medium and Long Term Roadmap for Sustainable Finance in Indonesia which collaborated design by Indonesia Financial Service Board (OJK) and Ministry of Environment and Forestry. One of alternative for that infrastructure financing is sharia-based financing, Green Sukuk (Sukuk specified on sustainable infrastructure project). Green Sukuk for infrastructure financing in Indonesia can be issued by the government in the form of Sukuk Project Financing. Moreover, banks in Indonesia can also participate for the issuance of Green Sukuk. So that the banks can create a financing for people who are concerned about environmental issues. By using qualitative methods and literature review, this paper aims to discuss potential, strategy and planning of Green Sukuk for financing sustainable infrastructure in the purpose of SDGs. This paper will benefit for government to give scientific discussion on the strategy of Green Sukuk in promoting sustainable goals infrastructure project in Indonesia.

Keywords: green sukuk, infrastructure, SDGs, sustainable

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Authors: Ibrahim Masud, Yusheng Kong, Adam Diyawu Rahman

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Mobile payment variously referred to as mobile money, mobile money transfer, and mobile wallet refers to payment services operated under financial regulation and performed from or via a mobile device. Mobile payment systems have come to augment and to some extent try to replace the conventional payment methods like cash, cheque, or credit cards. This study examines mobile payment adoption factors among retailers in Ghana. A conceptual framework was adopted from the extant literature using the Technology Acceptance Model and the Theory of Reasoned action as the theoretical bases. Data for the study was obtained from a sample of 240 respondents through a structured questionnaire. The PLS-SEM was used to analyze the data through SPSS v.22 and SmartPLS v.3. The findings indicate that factors such as perceived usefulness, perceived ease of use, perceived security, competitive pressure and facilitating conditions are the main determinants of mobile payment adoption among retailers in Ghana. The study contributes to the literature on mobile payment adoption from developing country context.

Keywords: mobile payment, retailers, structural equation modeling, technology acceptance model

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Authors: Diksha Kadam

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The study of images of women in literature and women writers has been a significant area of concern for the last four decades because it is as ‘the study of signification and meaning production’ play a vital role in shaping the perceptions and consciousness of various segment of society in relation to the lives, roles, problems and experiences of different categories of women as women and as autonomous citizen of society. In the history of worlds English literature the status of women and representation of her in the writings is an issue of discussion always. The essence of her existence in the literature is felt; the ecstasy of her feelings is always seen. The literature is full of facts and figures. She is one of them. Her contribution to the literature is undoubtedly a beginning of a new era. Multiple challenges and multiple identities as represented in majority of the literary texts and in real provide much hope and assurance to the new generation of mothers and daughters in the direction of transformation of the individual and collective consciousness of society paving way for the emergence of an actually empowered new woman. This paper will focus on some of the prominent Indian and American women writers in English literature and the various dimensions of her image through some of the prominent works. This attempt of mine will be merely a salute to those women who have struggled to prove their identity as one of the members of society.

Keywords: role of women’s writing, new era, contribution to the literature, consciousness, existence

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Authors: Nabil Abaab, Dhaou Akrout, Riadh Ahmadi, Mabrouk Montacer

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The study of fluid pressure and its evolution have a critical importance as they lead to understanding the tectonic history of the region. Therefore, the present work focuses on a microtectonic study of tectonic and hydraulic fracture at the anticline structure of Zemlet El Beidha (North Chott range). The study and the analysis of several stations of tectonic and hydraulic fracture allow revealing the witnesses of a paléosurpression in the deposits of Lower Cretaceous (Bouhedma Formation). In fact, we noticed that the overpressure is directly involved in the creation of various types of fractures as evidenced by the different measures and the stereographic projections. Thus, the orientations of fibers of mineralization that fills the Beefs type fracture have the same direction as the main constraint. Furthermore, we discussed the different overpressure build-up mechanisms. The results showed that tectonics is likely, responsible for this anomaly. This is confirmed by the description of the fibers and the projection of the different measurements of Beefs. The mineralization transformation from gypsum to anhydrite is heavily involved in this stress regime especially in the presence of all necessary conditions of dehydration of gypsum.

Keywords: Zemlet El Beidha, overpressure, tectonic fracture, hydraulic fracture, gypsum beefs

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Authors: Jameelah O. Yaqub

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The financial industry all over the world has undergone and still undergoing great transformation especially with the introduction of e-products which involves the use of computers and telecommunications to enable banking transactions to be done by telephone or computer rather than by humans. The adoption of e-banking in Nigeria is becoming more popular with customers now being able to use the ATM cards for different transactions. The internet banking, POS machines, telephone banking as well as mobile banking are some other e-products being used in Nigeria. This study examines how satisfied bank customers are with the e-products. The study found that the ATM is the most popular e-products among bank customers in Nigeria; followed by the POS. The least use of the e-products is telephone banking. The study also found that visits to banks for transactions declined with the use of e-products. The chi-square analysis shows that there is significant relationship between the use of banks’ e-products and customers’ satisfaction. One of the major reason adduced by respondents for low usage of e-products is insecurity or fear of cyber fraud, it is therefore recommended that banks should provide adequate. Security for transactions and ensure the proper backing up of critical data files. In addition, government should ensure stable electricity supply to reduce banks’ running costs and consequently, customers’ cost of transactions.

Keywords: banks, e-products, innovation, Nigeria

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Authors: Sohrab Donyavi

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The global construction market is experiencing significant shifts, particularly for micro, small, and medium enterprises (MSMEs), driven by the dual imperatives of technological advancement and sustainability. MSMEs play a crucial role in the construction industry, often being the backbone of economic development and fostering entrepreneurial skills. However, their dominance has also led to industry fragmentation and challenges such as technological lag and declining profit margins, which threaten their global competitiveness. This paper explores the integration of technology and sustainability in reshaping the paradigms for MSMEs in the construction sector. The adoption of advanced technologies, such as building information modeling (BIM) and AI, are pivotal for promoting sustainable construction practices. These tools enable MSMEs to design and construct environmentally responsible buildings, thereby contributing to the industry's sustainability goals. The research highlights that achieving sustainability in construction involves significant efforts in conservation, recycling, and the development of new materials and technologies. This approach aligns with the broader goal of integrating economic, environmental, and social aims into firm objectives to create long-term value while ensuring the protection of natural resources for future generations. Critical factors for implementing sustainable oriented innovation (SOI) practices in MSMEs include top management support, government initiatives, and financial resources. These factors are essential for fostering an environment conducive to innovation and sustainability. Furthermore, the empowerment of MSMEs through improved governance, market-oriented programs, sustainable productivity growth, and access to financing is vital. In developing regions like Indonesia, these strategies are crucial for enabling MSMEs to thrive in the face of globalization. The tendency of large firms to grow larger with the help of technology and globalization has led to the emergence of a high-technology oligopoly, posing a significant challenge to traditional construction practices. This shift necessitates that MSMEs adapt by leveraging technology and embracing sustainable practices to remain competitive. The research underscores the importance of integrating technology and sustainability not only as a competitive strategy but also as a means to contribute to the global effort of environmental conservation and sustainable development. This paper concludes that the successful integration of technology and sustainability in MSMEs requires a multifaceted approach. It involves the adoption of advanced technological tools, strong support from top management, proactive government policies, and access to financial resources. By addressing these factors, MSMEs can overcome the challenges of industry fragmentation, technological lag, and declining profit margins. Ultimately, this integration will enable MSMEs to play a pivotal role in driving the construction industry towards a more sustainable and technologically advanced future. The findings and recommendations are based on a comprehensive case study utilizing semi-structured interviews, observations, questionnaires, and document reviews.

Keywords: MSMEs, construction, technology, sustainability, innovation

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Authors: Radhika S. Oke, Rebecca S. Thombre

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Medicinal plants and herbs have a great history of their utility as remedy for treatment of variety of ailments. Secondary metabolites present in these plants are responsible for their medicinal activity. In the present investigation, phytochemical screening of aqueous and alcoholic leaf extract of Anethum graveolens L. was performed. Total phenolic content and total antioxidant activity of the extracts was quantitatively estimated by Folin-Ciocalteau method and DPPH (1, 1-Diphenyl-2-picryl hydrazyl) method respectively. Qualitative tests suggested that Alkaloids, tannins and phenolic compounds were present in all the extracts of the plant. Aqueous extracts was found to have more phytochemicals as compared to alcoholic extracts. Extract of Anethum graveolens L. was found to contain good amount phenolics and exhibited antioxidant activity. The extracts also demonstrated potent antimicrobial activity against selected gram positive and negative bacteria. The study revealed the potential application of Anethum graveolens L. (Dill) in medicine and health.

Keywords: Anethum graveolens L., antioxidant, antimicrobial activity, medicine and health

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Authors: Ryunhye Kim

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Despite its relatively short history as an independent state, Qatar has emerged as a highly regarded Gulf state and global power. Since its independence in September 1971, the state has employed deliberate policy initiatives designed to put Qatar on the map and distinguish it from other Gulf states. Because Qatar and its neighbors are resource-poor apart from energy, whoever is first to introduce a unique aspect of branding not only takes the lead but assumes what is often an insurmountable advantage. This study examines three specific modes of branding undertaken by Qatar: (1) energy policies to utilize its natural gas to become a dominant supplier; (2) the deliberate construction of a distinct cultural brand utilizing sports, architecture, museums, and media; and (3) ‘niche diplomacy’ to serve as a mediator in regional and intra-national conflicts, especially as interlocutor between the United States and Arab regimes and Muslim groups. Gleaning data from a range of sources, this study analyzes the effectiveness and significance of Qatar’s place branding on the global stage, as well as potential disadvantages and limits in this branding, including problems encountered before and after the ‘Qatar crisis.’

Keywords: national branding, national-identity, Qatar, soft-power

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Authors: Farzad Jalilian, Mehdi Mirzaei Alavijeh, Fazel Zinat Motlagh

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Social support is an important benchmark of health for people in avoidance conditions. The main goal of this study was to determine the three kinds of social support (family, friend and other significant) to drug cessation among male addicts, in Kermanshah, the west of Iran. This cross-sectional study was conducted among 132 addicts, randomly selected to participate voluntarily in the study. Data were collected from conduct interviews based on standard questionnaire and analyzed by using SPSS-18 at 95% significance level. The majority of addicts were young (Mean: 30.4 years), and with little education. Opium (36.4%), Crack (21.2%), and Methamphetamine (12.9%) were the predominant drugs. Inabilities to reject the offer and having addict friends are the most often reasons for drug usage. Almost, 18.9% reported history of drug injection. 43.2% of the participants already did drug cessation at least once. Logistic regression showed the family support (OR = 1.110), age (OR = 1.106) and drug use initiation age (OR = 0.918) was predicting drug cessation. Our result showed; family support is a more important effect among types of social support in drug cessation. It seems that providing educational program to addict’s families for more support of patients at drug cessation can be beneficial.

Keywords: drug cessation, family support, drug use, initiation age

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Authors: A. H. Maimusa, A. Abu Hassan, Nur Faeza A. Kassim

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In this study, we report on the main life table developmental attributes of laboratory colonies of wild strains Ae. albopictus and Ae. aegypti. The raw life history data of the two species were analyzed and compared based on the age-stage and two-sex life table. The total pre-adult development times were 9.47 days (Ae. albopictus) and 8.76 days (Ae. aegypti). The adult pre-oviposition periods (APOP) was 1.61 day for Ae. albopictus and 2.02 for Ae. aegypti. The total pre-oviposition period (TPOP) of Ae. albopictus is significantly longer (11.66 days) than (10.75 days) for Ae. aegypti. The mean intrinsic rate of increase (r) was 0.124 days (Ae. albopictus) and 1.151 days (Ae. aegypti) while the mean finite rate of increase (λ) was 1.13 day (Ae. albopictus) and (1.16 d) (Ae. aegypti). The net reproductive rates (Ro) were 8.10 and 10.75 for Ae. albopictus and Ae. aegypti, respectively. The mean generation time (T) for Ae. albopictus and Ae. aegypti, were 16.81 days and 15.77 days respectively. The mean development time for each stage insignificantly correlated with temperature (r = -0.208, p > 0.05) and (r = -0.312, p > 0.05) for Ae. albopictus and Ae. aegypti respectively. The life expectancy was 19.01 and 19.94 days for Ae. albopictus and Ae. aegypti respectively. Mortality occurred mostly during the adult stage and ranged between 0.01 and 0.07%. The population parameters suggest that Ae. albopictus and Ae. aegypti populations are r-strategist characterized by a high r, a large Ro, and short T. This kind of information is crucial in understanding mosquito population dynamics in disease transmission and control.

Keywords: Ae. aegypti, Ae. albopictus, age-stage, life table, two-sex

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Authors: Ojoniyi Oluwafeyekikunmi Okiki

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Notwithstanding advances in disturbing wound care and control, infections remain a main motive of mortality, morbidity, and financial disruption in tens of millions of wound sufferers around the sector. Animal models have become popular gear for analyzing a big selection of outside worrying wound infections and trying out new antimicrobial techniques. This evaluation covers experimental infections in animal models of surgical wounds, pores and skin abrasions, burns, lacerations, excisional wounds, and open fractures. Animal modes of external stressful wound infections stated via extraordinary investigators vary in animal species used, microorganism traces, the quantity of microorganisms carried out, the dimensions of the wounds, and, for burn infections, the period of time the heated object or liquid is in contact with the skin. As antibiotic resistance continues to grow, new antimicrobial procedures are urgently needed. Those have to be examined using popular protocols for infections in external stressful wounds in animal models.

Keywords: surgical wounds, animals, wound infections, burns, wound models, colony-forming gadgets, lacerated wounds

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Authors: Sélima Baccar, Ephraim Clark

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This paper can be considered as a new perspective to analyse credit spreads. A comprehensive empirical analysis of conditional variance of credit spreads indices is performed using various GARCH models. Based on a comparison between traditional and asymmetric GARCH models with alternative functional forms of the conditional density, we intend to identify what macroeconomic and financial factors have driven daily changes in the US Dollar credit spreads in the period from January 2011 through January 2013. The results provide a strong interdependence between credit spreads and the explanatory factors related to the conditions of interest rates, the state of the stock market, the bond market liquidity and the exchange risk. The empirical findings support the use of asymmetric GARCH models. The AGARCH and GJR models outperform the traditional GARCH in credit spreads modelling. We show, also, that the leptokurtic Student-t assumption is better than the Gaussian distribution and improves the quality of the estimates, whatever the rating or maturity.

Keywords: corporate bonds, default risk, credit spreads, asymmetric garch models, student-t distribution

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Authors: Delly C. Lestari, Linosefa, Ardiana Kusumaningrum, Andi Yasmon, Anis Karuniawati

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The objective of this study is to determine the prevalence of methicillin-resistant Staphylococcus aureus (MRSA) harboring mecA genes from screening isolates among intensive care unit (ICU) patients. All MRSA screening isolates from ICU’s patients of Cipto Mangunkusumo Hospital during 2011 and 2014 were included in this study. Identification and susceptibility test was performed using Vitek2 system (Biomereux®). PCR was conducted to characterize the SCCmec of S. aureus harboring the mecA gene on each isolate. Patient’s history of illness was traced through medical record. 24 isolates from 327 screening isolates were MRSA positive (7.3%). From PCR, we found 17 (70.8%) isolates carrying SCCmec type I, 3 (12.5%) isolates carrying SCCmec type III, and 2 (8.3%) isolates carrying SCCmec type IV. In conclusion, SCCmec type I is the most prevalent MRSA colonization among ICU patients in Cipto Mangunkusumo Hospital.

Keywords: MRSA, mecA genes, ICU, colonization

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Authors: Ichiro Takahashi

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One of the major assumptions of mainstream macroeconomics is the path independence of capital stock. This paper challenges this assumption by employing an agent-based approach. The simulation results showed the existence of multiple "quasi-steady state" equilibria of the capital stock, which may cast serious doubt on the validity of the assumption. The finding would give a better understanding of many phenomena that involve hysteresis, including the causes of poverty. The "market-clearing view" has been widely shared among major schools of macroeconomics. They understand that the capital stock, the labor force, and technology, determine the "full-employment" equilibrium growth path and demand/supply shocks can move the economy away from the path only temporarily: the dichotomy between the short-run business cycles and the long-run equilibrium path. The view then implicitly assumes the long-run capital stock to be independent of how the economy has evolved. In contrast, "Old Keynesians" have recognized fluctuations in output as arising largely from fluctuations in real aggregate demand. It will then be an interesting question to ask if an agent-based macroeconomic model, which is known to have path dependence, can generate multiple full-employment equilibrium trajectories of the capital stock in the super-long run. If the answer is yes, the equilibrium level of capital stock, an important supply-side factor, would no longer be independent of the business cycle phenomenon. This paper attempts to answer the above question by using the agent-based macroeconomic model developed by Takahashi and Okada (2010). The model would serve this purpose well because it has neither population growth nor technology progress. The objective of the paper is twofold: (1) to explore the causes of long-term business cycle, and (2) to examine the super-long behaviors of the capital stock of full-employment economies. (1) The simulated behaviors of the key macroeconomic variables such as output, employment, real wages showed widely diversified macro-economies. They were often remarkably stable but exhibited both short-term and long-term fluctuations. The long-term fluctuations occur through the following two adjustments: the quantity and relative cost adjustments of capital stock. The first one is obvious and assumed by many business cycle theorists. The reduced aggregate demand lowers prices, which raises real wages, thereby decreasing the relative cost of capital stock with respect to labor. (2) The long-term business cycles/fluctuations were synthesized with the hysteresis of real wages, interest rates, and investments. In particular, a sequence of the simulation runs with a super-long simulation period generated a wide range of perfectly stable paths, many of which achieved full employment: all the macroeconomic trajectories, including capital stock, output, and employment, were perfectly horizontal over 100,000 periods. Moreover, the full-employment level of capital stock was influenced by the history of unemployment, which was itself path-dependent. Thus, an experience of severe unemployment in the past kept the real wage low, which discouraged a relatively costly investment in capital stock. Meanwhile, a history of good performance sometimes brought about a low capital stock due to a high-interest rate that was consistent with a strong investment.

Keywords: agent-based macroeconomic model, business cycle, hysteresis, stability

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Authors: A. Al Drees, A. Alahmari, R. Almuwayshir

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The advanced information technology is becoming an important factor in the development of financial services industry, especially the banking industry. It has introduced new ways of delivering banking to the customer, such as Internet Banking. Banks began to look at electronic banking (e-banking) as a means to replace some of their traditional branch functions using the Internet as a new distribution channel. Some consumers have at least more than one account, and across banks, and access these accounts using e-banking services. To look at the current net worth position, customers have to login to each of their accounts and get the details and work on consolidation. This not only takes ample time but it is a repetitive activity at a specified frequency. To address this point, an account aggregation concept is added as a solution. E-banking account aggregation, as one of the e-banking types, appeared to build a stronger relationship with customers. Account Aggregation Service generally refers to a service that allows customers to manage their bank accounts maintained in different institutions through a common Internet banking operating a platform, with a high concern to security and privacy. This paper presents an overview of an e-banking account aggregation approach as a new service in the e-banking field.

Keywords: e-banking, account aggregation, security, enterprise development

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Authors: Elisabetta Cianfanelli, Maria Claudia Coppola, Margherita Tufarelli

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Design practices throughout history return a critical understanding of society since they always conveyed values and meanings aimed at (re)framing reality by acting in everyday life: here, design gains cultural and normative character, since its artifacts, services, and environments hold the power to intercept, influence and inspire thoughts, behaviors, and relationships. In this sense, design can be persuasive, engaging in the production of worlds and, as such, acting in the space between poietics and politics so that chasing preferable futures and their aesthetic strategies becomes a matter full of political responsibility. This resonates with contemporary landscapes of radical interdependencies challenging designers to focus on complex socio-technical systems and to better support values such as equality and justice for both humans and nonhumans. In fact, it is in times of crisis and structural uncertainty that designers turn into visionaries at the service of society, envisioning scenarios and dwelling in the territories of imagination to conceive new fictions and frictions to be added to the thickness of the real. Here, design’s main tasks are to develop options, to increase the variety of choices, to cultivate its role as scout, jester, agent provocateur for the public, so that design for transformation emerges, making an explicit commitment to society, furthering structural change in a proactive and synergic manner. However, the exploration of possible futures is both a trap and a trampoline because, although it embodies a radical research tool, it raises various challenges when the design process goes further in the translation of such vision into an artefact - whether tangible or intangible -, through which it should deliver that bit of future into everyday experience. Today designers are making up new tools and practices to tackle current wicked challenges, combining their approaches with other disciplinary domains: futuring through design, thus, rises from research strands like speculative design, design fiction, and critical design, where the blending of design approaches and futures thinking brings an action-oriented and product-based approach to strategic insights. The contribution positions at the intersection of those approaches, aiming at discussing design’s tools of inquiry through which it is possible to grasp the agency of imagined futures into present time. Since futures are not remote, they actively participate in creating path-dependent decisions, crystallized into designed artifacts par excellence, prototypes, and their conceptual other, provotypes: with both being unfinished and multifaceted, the first ones are effective in reiterating solutions to problems already framed, while the second ones prove to be useful when the goal is to explore and break boundaries, bringing closer preferable futures. By focusing on some provotypes throughout history which challenged markets and, above all, social and cultural structures, the contribution’s final aim is understanding the knowledge produced by provotypes, understood as design spaces where designs’s humanistic side might help developing a deeper sensibility about uncertainty and, most of all, the unfinished feature of societal artifacts, whose experimentation would leave marks and traces to build up f(r)ictions as vital sparks of plurality and collective life.

Keywords: speculative design, provotypes, design knowledge, political theory

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Authors: Nadzira Yahaya, Saunah Zainon, Marshita Hashim, Ruhaya Atan

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Non-profit organizations (NPOs) in Malaysia are diverse in their origins, structures, objectives, and stakeholders. The largest category of NPOs is from charity and religious category while many other categories such as youth, professionals, women, education and mutual benefits either operate independently or controlled by governments. NPOs have stewardship obligations to their stakeholders and other users of their annual reports, including the public at large. The existing accounting practices without the proper framework of the preparation and presentation of annual reports resulted in a lack of uniformity in the preparation and presentation of NPOs annual reports. Furthermore, a lack of awareness of the applicability of accounting standards and the adoption of different bases of accounting resulted in the need for framework in the preparation and presentation of financial statements for true and fair view of the state of affairs and the operating result of the NPOs activities. This study presents the proposed framework for the preparation and presentation of NPOs annual reports to help the organizations provide high-quality reporting for them to be accountable for good stewardship.

Keywords: annual reports, framework, NPOs, preparation and presentation

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Authors: Khalid Javed, Rashid Mahmood

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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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Authors: Tak-Chung Fu, Ying-Kit Hung, Fu-Lai Chung

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In the field of time series data mining, the concept of the Perceptually Important Point (PIP) identification process is first introduced in 2001. This process originally works for financial time series pattern matching and it is then found suitable for time series dimensionality reduction and representation. Its strength is on preserving the overall shape of the time series by identifying the salient points in it. With the rise of Big Data, time series data contributes a major proportion, especially on the data which generates by sensors in the Internet of Things (IoT) environment. According to the nature of PIP identification and the successful cases, it is worth to further explore the opportunity to apply PIP in time series ‘Big Data’. However, the performance of PIP identification is always considered as the limitation when dealing with ‘Big’ time series data. In this paper, two distributed versions of PIP identification based on the Specialized Binary (SB) Tree are proposed. The proposed approaches solve the bottleneck when running the PIP identification process in a standalone computer. Improvement in term of speed is obtained by the distributed versions.

Keywords: distributed computing, performance analysis, Perceptually Important Point identification, time series data mining

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Authors: M. Top, H. Telli

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Plaster material has been a preferred material especially in the Middle East geography in terms of economy, easy process and thermal insulation since very old times. However, due to the unstable nature of the material, very little has been reached today. For this reason, both finds and studies about stucco ornamentation are very few. In this study, the excavated plasterwork finds used in the architectural ornamentation in the Hosap Castle (Van/Turkey) were considered worth examining since they are rare examples. The stucco relief finds that were found in the castle is discussed. The finds of engraved artifacts on the plasterworks were not addressed. Only the pieces found in Area II and Area III (harem) and surrounding during the cleaning and excavation work carried out at Hosap Kalesi between 2007-2015, will be discussed. This is a general assessment about the finds. It is unknown where many of the pieces found. For this reason, only general appraisal was able to done. Most of the parts are made of mold technique. The motifs on the fragments are similar to the motifs of Ottoman period tiles. Parallel to the settlement history of the castle, thought that these plaster pieces belong to the 16th-17th centuries.

Keywords: stucco decoration, Eastern Anatolia, Ottoman motifs, ornamentation, plasterwork

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Authors: Daniele Baldacci, Remo Pareschi

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Augmented Reality and Augmented Intelligence are radically changing information technology. The path that starts from the keyboard and then, passing through milestones such as Siri, Alexa and other vocal avatars, reaches a more fluid and natural communication with computers, thus converting the dichotomy between man and machine into a harmonious interaction, now heads unequivocally towards a new IT paradigm, where holographic computing will play a key role. The OLOS® platform contributes substantially to this trend in that it infuses computers with human features, by transferring the gestures and expressions of persons of flesh and bones to anthropomorphic holographic interfaces which in turn will use them to interact with real-life humans. In fact, we could say, boldly but with a solid technological background to back the statement, that OLOS® gives reality to an altogether new entity, placed at the exact boundary between nature and technology, namely the holographic human being. Holographic humans qualify as the perfect carriers for the virtual reincarnation of characters handed down from history and tradition. Thus, they provide for an innovative and highly immersive way of experiencing our cultural heritage as something alive and pulsating in the present.

Keywords: digital cinematography, human-computer interfaces, holographic simulation, interactive museum exhibits

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Authors: Nurdiyana Zainal Abidin, Raja Nafida Raja Shahminan, Fawazul Khair Ibrahim

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Timber vernacular houses in Malaysia are unique heritage buildings which can be identified through their designs, structure, architectural elements and ornamentations. Woodcarvings are common forms of ornamentations and decorations in Traditional Malay Houses and they can be found throughout Malaysia including in Negeri Sembilan. As a multi-cultural, multi-racial, and multi-religion state which uniquely practices the matrilineal social system, Negeri Sembilan has a strong connection to its’ history and heritage and in particular the distinctive vernacular architecture. The purpose of this paper is to underline the factors that influence the woodcarvings in Traditional Malay Houses in Negeri Sembilan, Malaysia. The houses studied were from the archives of measured drawings in Center of Built Environment in the Malay World (KALAM), Universiti Teknologi Malaysia (UTM). The findings indicated several factors influencing the woodcarver’s works and also the applications of the woodcarvings such as religious factors, cultural factors and political factors. These factors among several other shows that woodcarvings were predetermined before being carved and that they were not just merely placed without reason but are functioning pieces of aesthetic ornamentation.

Keywords: influences, traditional Malay houses, woodcarvings, multi-cultural

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Authors: Jia-Shiun Chen, Quoc-Viet Huynh

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This work develops a flexible-body dynamic model of an all-terrain vehicle (ATV), capable of recovering dynamic stresses while the ATV travels on random bumpy roads. The fatigue life of components is forecasted as well. While considering the interaction between dynamic forces and structure deformation, the proposed model achieves a highly accurate structure stress prediction and fatigue life prediction. During the simulation, stress time history of the ATV structure is retrieved for life prediction. Finally, the hot sports of the ATV frame are located, and the frame life for combined road conditions is forecasted, i.e. 25833.6 hr. If the usage of vehicle is eight hours daily, the total vehicle frame life is 8.847 years. Moreover, the reaction force and deformation due to the dynamic motion can be described more accurately by using flexible body dynamics than by using rigid-body dynamics. Based on recommendations made in the product design stage before mass production, the proposed model can significantly lower development and testing costs.

Keywords: flexible-body dynamics, veicle, dynamics, fatigue, durability

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Authors: H. Shokouhmand, M. Degheh, B. Sajadi, H. Sobhani

Abstract:

The induct ultraviolet germicidal irradiation (UVGI) systems are broadly used nowadays and their utilization is widened every day. Even though these systems are not applicable individually, they are very suitable supplements for the traditional filtration systems. The amount of inactivated microorganisms is dependent on the air velocity, lamp power, fluence rate distribution, and also germicidal susceptibility of microorganisms. In this paper, these factors are investigated utilizing an air-microorganism two-phase numerical model. The eulerian-lagrangian method was used to have more detailed information on the history of each particle. The UVGI system was modeled in three steps including: 1) modeling the air flow, 2) modeling the discrete phase of particles, 3) modeling the UV intensity field, and 4) modeling the particle inactivation. The results from modeling different lamp arrangements and powers showed that the system functions better at more homogeneous irradiation distribution. Since increasing the air flow rate of the device results in increasing of particle inactivation rate, the optimal air velocity shall be adjusted in accordance with the microorganism production rate, and the air quality requirement using the curves represented in this paper.

Keywords: CFD, microorganism, two-phase flow, ultraviolet germicidal irradiation

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Authors: Jagbir Singh Kadyan

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This research paper critically analyse the performance of those Indian Automobile Companies which are listed and traded on the National Stock Exchange (NSE) of India and which are also included in the NSE nifty auto Index. In India, CSR–Corporate Social Responsibility is mandatory for certain qualifying companies under the Indian Companies Act 2013, which replaces the erstwhile Companies Act 1956. There has been a significant shift in the focus and approaches of the Indian Corporates towards their CSR obligations with the insertion of section 135, revision of section 198 and introduction of schedule VII of the Indian Companies Act 2013. Every such qualifying companies are required to mandatorily spend at least 2% of their annual average net profit of the immediately preceding three financial years on such CSR activities as specified under schedule VII of the Companies act 2013. This research paper analyzes the CSR performance of such Indian companies. This research work is originally based on the secondary data. The annual reports of the selected Indian automobile companies have been extensively used and considered for this research work.

Keywords: board of directors, corporate social responsibility, CSR committees, Indian automobile companies, Indian companies act 2013, national stock exchange

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Authors: A. K. Putri, A.Fitri, C. A. Batubara

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Diabetes Mellitus (DM) is a chronic disease that could cause complications. The complication can be Peripheral Arterial Disease (PAD) or Diabetic Neuropathy (DN). Peripheral Arterial Disease is checked by Ankle Brachial Index (ABI), DN is checked by Diabetic Neuropathy Examination (DNE) score. To determine the association of ABI and DNE score in DM type 2. This study uses a cross-sectional design. The subjects were DM patients at the neurology and endocrinology polyclinic at Haji Adam Malik Hospital Medan and its network hospital and this study subjects were examined for ABI and DNE scores. The data were analysed using the Fisher Exact statistics test. Demographics characteristic showed most of subject are female (51,6%), age range ≥ 60 (45.2% ; average 57,6 ± 9,8 years ), and history of DM 5-10 years (45,2%). The most patient ABI characteristics were mild PAD (42%) and moderate PAD (29%). The most patient DNE Score characteristics were≥ 3 (51,6%). There’s a significant relationship between ABI and DNE score in DM type 2 (p =0.016). Conclusion: There is a significant association between ABI and DNE scores in DM type 2 patients

Keywords: diabetic neuropathy, diabetes mellitus, ankle-brachial index, diabetic neuropathy examination

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Authors: Loizos A. Hadjivasiliou, May Chehab

Abstract:

Confronted with the human tragedy unfolding in the Mediterranean during the 2011-2016 period, the European Union introduced for the first time the “hotspot approach”, the establishment of facilities for initial reception, identification registration, and fingerprinting of asylum seekers and migrants arriving in the EU by sea, at the frontline Member States. However, the lack of a comprehensive collective policy on migration management and border security left the Mediterranean Member States, mainly Italy, Greece, and Cyprus, struggling to overcome these challenges. The current study sheds light on the implementation of the hotspot approach as the frontispiece of the European response to the migration challenges, which, limited to the operational and financial support of the hosting member states, leads to heterogeneous burden-sharing. Within this framework, it highlights the fact that the implementation of the hotspots as a panacea carries the risk of transforming the Mediterranean member states into giant hotspots with unpredictable consequences for the future of the Schengen area.

Keywords: asylum, burden sharing, hotspots, migration management policy, Schengen area

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Authors: N. Amruth Raj, Suja S. Nair

Abstract:

The last six decades have borne witness to a radical change in the private sectors relationship with both the state and civil society. Firms have been increasingly called upon to adopt strategies beyond the financial aspects of their operations and consider the social and environmental impact of their business activities. In this context, many companies have modified their policies and activities and engaged into Corporate Social Responsibility (CSR) especially on Rural development in India. At the firm level, CSR is implemented through various practices, which aim to enhance the company’s social and environmental performance and may cover various topics. Examples of CSR practices are abundant in Andhra Pradesh relevant literature. For instance, in India especially at Andhra Pradesh companies like Amara Raaja requires from its suppliers to prohibit child labour, Nagarjuna Cements applies a series of programs for reducing its CO2 emissions, LANCO group of Industries addresses health and safety issues in the workplace whereas GVK works limited has adopted a series of policies for addressing human rights and environmental abuse related to its operations.

Keywords: CSR, limitations, need, objectives, rural development

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Authors: Md. Golam Mostafa

Abstract:

This paper describes the use of Koha open source library management software for information management in university libraries of Bangladesh. Manual record keeping is a time-consuming and tedious task, which may lead to errors frequently. To maintain the quality of services, any organization needs to manage with the help of a computerized system. The advent of information technology paved the way for library computerization. This paper has provided a short history as well as the present ongoing development of the library computerization system in Bangladesh, which has developed as a library management software Koha on the basis of research and development. Koha integrated library systems (ILS) software is very user friendly open source software. It refers to software in which the source code is freely available for others to view, amend, and adapt. Koha integrated library systems maintained by and used by libraries all over the world. In this context, this paper will analyze Koha library management software, which proves appropriate for the present necessities of library management in Bangladesh. At last, result from the study has been analyzed using different tables and graphs.

Keywords: Koha Open Source Software, integrated library system, RFID facilities, university libraries, Bangladesh

Procedia PDF Downloads 125