Search results for: policy and standard
6108 The Impact of other Comprehensive Income Disclosure and Corporate Governance on Earnings Management and Firm Performance
Authors: Yan Wang, Yuan George Shan
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This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards.Keywords: other comprehensive income, corporate governance, earnings management, firm performance, China
Procedia PDF Downloads 2316107 Pension Reform in Georgia: Challenges, International Practice and Opportunities for Development
Authors: Manana Lobzhanidze
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Reforming the pension system is urgent in Georgia due to socio-economic problems. Replacing the current pension system with a new one requires, on the one hand, an assessment of the challenges in this field and, on the other hand, a study of the best practices of foreign experience. Objectives: The aim of the research is to identify challenges in the pension reform process in Georgia, to study international experience, and to develop recommendations for the implementation of an effective pension system. Methodologies: A desk study was conducted, and methods of analysis, comparison, grouping, matrix charts, and scenario analysis were used. Findings: The advantages of accumulative pension compared to the current pension system are identified. The main challenge is the non-targeting of the pension contributions and the ineffective investment policy; the public's attitude towards the cumulative pension system is determined.Keywords: pension reform, challenges, international practice, opportunity for development
Procedia PDF Downloads 676106 Modeling Thin Shell Structures by a New Flat Shell Finite Element
Authors: Djamal Hamadi, Ashraf Ayoub, Ounis Abdelhafid, Chebili Rachid
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In this paper, a new computationally-efficient rectangular flat shell finite element named 'ACM_RSBEC' is presented. The formulated element is obtained by superposition of a new rectangular membrane element 'RSBEC' based on the strain approach and the well known plate bending element 'ACM'. This element can be used for the analysis of thin shell structures, no matter how the geometrical shape might be. Tests on standard problems have been examined. The convergence of the new formulated element is also compared to other types of quadrilateral shell elements. The presented shell element ‘ACM_RSBEC’ has been demonstrated to be effective and useful in analysing thin shell structures.Keywords: finite element, flat shell element, strain based approach, static condensation
Procedia PDF Downloads 4316105 Addressing Environmental Concerns and Sustainability: Towards a Greener and Resilient Future
Authors: Zaffar Hayat Nawaz Khan
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In the face of growing environmental concerns, the need for sustainable practices has become increasingly urgent. This paper aims to explore the path towards a greener and more resilient future by examining key strategies and initiatives that address environmental challenges. The paper begins by analyzing the current state of the environment, highlighting the various concerns such as climate change, deforestation, pollution, and depletion of natural resources. It emphasizes the need for immediate action and proposes a comprehensive approach to tackle these issues. Furthermore, the paper delves into the concept of resilience and its importance in creating a sustainable future. It discusses the need to build resilient systems and communities that can withstand and adapt to environmental shocks and stresses. The paper highlights the role of innovation, technology, and policy frameworks in promoting resilience and fostering a greener and more sustainable future.Keywords: environmental concerns, ustainable development, greener future, energy, waste management
Procedia PDF Downloads 806104 The Impact of the Virtual Learning Environment on Teacher's Pedagogy and Student's Learning in Primary School Setting
Authors: Noor Ashikin Omar
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The rapid growth and advancement in information and communication technology (ICT) at a global scene has greatly influenced and revolutionised interaction amongst society. The use of ICT has become second nature in managing everyday lives, particularly in the education environment. Traditional learning methods of using blackboards and chalks have been largely improved by the use of ICT devices such as interactive whiteboards and computers in school. This paper aims to explore the impacts of virtual learning environments (VLE) on teacher’s pedagogy and student’s learning in primary school settings. The research was conducted in two phases. Phase one of this study comprised a short interview with the school’s senior assistants to examine issues and challenges faced during planning and implementation of FrogVLE in their respective schools. Phase two involved a survey of a number of questionnaires directed to three major stakeholders; the teachers, students and parents. The survey intended to explore teacher’s and student’s perspective and attitude towards the use of VLE as a teaching and learning medium and as a learning experience as a whole. In addition, the survey from parents provided insights on how they feel towards the use of VLE for their child’s learning. Collectively, the two phases enable improved understanding and provided observations on factors that had affected the implementation of the VLE into primary schools. This study offers the voices of the students which were frequently omitted when addressing innovations as well as teachers who may not always be heard. It is also significant in addressing the importance of teacher’s pedagogy on students’ learning and its effects to enable more effective ICT integration with a student-centred approach. Finally, parental perceptions in the implementation of VLE in supporting their children’s learning have been implicated as having a bearing on educational achievement. The results indicate that the all three stakeholders were positive and highly supportive towards the use of VLE in schools. They were able to understand the benefits of moving towards the modern method of teaching using ICT and accept the change in the education system. However, factors such as condition of ICT facilities at schools and homes as well as inadequate professional development for the teachers in both ICT skills and management skills hindered exploitation of the VLE system in order to fully utilise its benefits. Social influences within different communities and cultures and costs of using the technology also has a significant impact. The findings of this study are important to the Malaysian Ministry of Education because it informs policy makers on the impact of the Virtual Learning Environment (VLE) on teacher’s pedagogy and learning of Malaysian primary school children. The information provided to policy makers allows them to make a sound judgement and enables an informed decision making.Keywords: attitudes towards virtual learning environment (VLE), parental perception, student's learning, teacher's pedagogy
Procedia PDF Downloads 2066103 Journey to Cybercrime and Crime Opportunity: Quantitative Analysis of Cyber Offender Spatial Decision Making
Authors: Sinchul Back, Sun Ho Kim, Jennifer LaPrade, Ilju Seong
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Due to the advantage of using the Internet, cybercriminals can reach target(s) without border controls. Prior research on criminology and crime science has largely been void of empirical studies on journey-to-cybercrime and crime opportunity. Thus, the purpose of this study is to understand more about cyber offender spatial decision making associated with crime opportunity factors (i.e., co-offending, offender-stranger). Data utilized in this study were derived from 306 U.S. Federal court cases of cybercrime. The findings of this study indicated that there was a positive relationship between co-offending and journey-to-cybercrime, whereas there was no link between offender-stranger and journey-to-cybercrime. Also, the results showed that there was no relationship between cybercriminal sex, age, and journey-to-cybercrime. The policy implications and limitations of this study are discussed.Keywords: co-offending, crime opportunity, journey-to-cybercrime, offender-stranger
Procedia PDF Downloads 1796102 Accumulated Gender-Diverse Co-signing Experience, Knowledge Sharing, and Audit Quality
Authors: Anxuan Xie, Chun-Chan Yu
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Survey evidence provides support that auditors can gain professional knowledge not only from client firms but also from teammates they work with. Furthermore, given that knowledge is accumulated in nature, along with the reality that auditors today must work in an environment of increased diversity, whether the attributes of teammates will influence the effects of knowledge sharing and accumulation and ultimately influence an audit partner’s audit quality should be interesting research issues. We test whether the gender of co-signers will moderate the effect of a lead partner’s cooperative experiences on financial restatements. Furthermore, if the answer is “yes”, we further investigate the underlying reasons. We use data from Taiwan because, according to Taiwan’s law, engagement partners, who are basically two certificate public accountants from the same audit firm, are required to disclose (i.e., sign) their names in the audit report of public companies since 1983. Therefore, we can trace each engagement partner’s historic direct cooperative (co-signing) records and get large-sample data. We find that the benefits of knowledge sharing manifest primarily via co-signing audit reports with audit partners of different gender from the lead engagement partners, supporting the argument that in an audit setting, accumulated gender-diverse working relationship is positively associated with knowledge sharing, and therefore improve lead engagements’ audit quality. This study contributes to the extant literature in the following ways. First, we provide evidence that in the auditing setting, the experiences accumulated from cooperating with teammates of a different gender from the lead partner can improve audit quality. Given that most studies find evidence of negative effects of surface-level diversity on team performance, the results of this study support the prior literature that the association between diversity and knowledge sharing actually hinges on the context (e.g., organizational culture, task complexity) and “bridge” (a pre-existing commonality among team members that can smooth the process of diversity toward favorable results) among diversity team members. Second, this study also provides practical insights with respect to the audit firms’ policy of knowledge sharing and deployment of engagement partners. For example, for audit firms that appreciate the merits of knowledge sharing, the deployment of auditors of different gender within an audit team can help auditors accumulate audit-related knowledge, which will further benefit the future performance of those audit firms. Moreover, nowadays, client firms also attach importance to the diversity of their engagement partners. As their policy goals, lawmakers and regulators also continue to promote a gender-diverse working environment. The findings of this study indicate that for audit firms, gender diversity will not be just a means to cater to those groups. Third, for audit committees or other stakeholders, they can evaluate the quality of existing (or potential) lead partners by tracking their co-signing experiences, especially whether they have gender-diverse co-signing experiences.Keywords: co-signing experiences, audit quality, knowledge sharing, gender diversity
Procedia PDF Downloads 856101 Collaborative Environmental Management: A Case Study Research of Stakeholders' Collaboration in the Nigerian Oil-Producing Region
Authors: Favour Makuochukwu Orji, Yingkui Zhao
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A myriad of environmental issues face the Nigerian industrial region, resulting from; oil and gas production, mining, manufacturing and domestic wastes. Amidst these, much effort has been directed by stakeholders in the Nigerian oil producing regions, because of the impacts of the region on the wider Nigerian economy. Research to date has suggested that collaborative environmental management could be an effective approach in managing environmental issues; but little attention has been given to the roles and practices of stakeholders in effecting a collaborative environmental management framework for the Nigerian oil-producing region. This paper produces a framework to expand and deepen knowledge relating to stakeholders aspects of collaborative roles in managing environmental issues in the Nigeria oil-producing region. The knowledge is derived from analysis of stakeholders’ practices – studied through multiple case studies using document analysis. Selected documents of key stakeholders – Nigerian government agencies, multi-national oil companies and host communities, were analyzed. Open and selective coding was employed manually during document analysis of data collected from the offices and websites of the stakeholders. The findings showed that the stakeholders have a range of roles, practices, interests, drivers and barriers regarding their collaborative roles in managing environmental issues. While they have interests for efficient resource use, compliance to standards, sharing of responsibilities, generating of new solutions, and shared objectives; there is evidence of major barriers which includes resource allocation, disjointed policy and regulation, ineffective monitoring, diverse socio- economic interests, lack of stakeholders’ commitment and limited knowledge sharing. However, host communities hold deep concerns over the collaborative roles of stakeholders for economic interests, particularly, where government agencies and multi-national oil companies are involved. With these barriers and concerns, a genuine stakeholders’ collaboration is found to be limited, and as a result, optimal environmental management practices and policies have not been successfully implemented in the Nigeria oil-producing region. A framework is produced that describes practices that characterize collaborative environmental management might be employed to satisfy the stakeholders’ interests. The framework recommends critical factors, based on the findings, which may guide a collaborative environmental management in the oil producing regions. The recommendations are designed to re-define the practices of stakeholders in managing environmental issues in the oil producing regions, not as something wholly new, but as an approach essential for implementing a sustainable environmental policy. This research outcome may clarify areas for future research as well as to contribute to industry guidance in the area of collaborative environmental management.Keywords: collaborative environmental management framework, case studies, document analysis, multinational oil companies, Nigerian oil producing regions, Nigerian government agencies, stakeholders analysis
Procedia PDF Downloads 1746100 The Impact of Mycotoxins on the Anaerobic Digestion Process
Authors: Harald Lindorfer, Bettina Frauz, Dietmar Ramhold
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Next to the well-known inhibitors in anaerobic digestion like ammonia, antibiotics or disinfectants, the number of process failures connected with mould growth in the feedstock increased significantly in the last years. It was assumed that mycotoxins are the cause of the negative effects. The financial damage to plants associated with these process failures is considerable. The aim of this study was to find a way of predicting the failures and furthermore strategies for a fast process recovery. In a first step, mould-contaminated feedstocks causing process failures in full-scale digesters were sampled and analysed on mycotoxin content. A selection of these samples was applied to biological inhibition tests. In this test, crystalline cellulose is applied in addition to the feedstock sample as standard substrate. Affected digesters were also sampled and analytical process data as well as operational data of the plants were recorded. Additionally, different mycotoxin substances, Deoxynivalenol, Zearalenon, Aflatoxin B1, Mycophenolic acid and Citrinin, were applied as pure substances to lab-scale digesters, individually and in various combinations, and effects were monitored. As expected, various mycotoxins were detected in all of the mould-contaminated samples. Nevertheless, inhibition effects were observed with only one of the collected samples, after applying it to an inhibition test. With this sample, the biogas yield of the standard substrate was reduced by approx. 20%. This result corresponds with observations made on full-scale plants. However, none of the tested mycotoxins applied as pure substance caused a negative effect on biogas production in lab scale digesters, neither after application as individual substance nor in combination. The recording of the process data in full-scale plants affected by process failures in most cases showed a severe accumulation of fatty acids alongside a decrease in biogas production and methane concentration. In the analytical data of the digester samples, a typical distribution of fatty acids with exceptionally high acetic acid concentrations could be identified. This typical fatty acid pattern can be used as a rapid identification parameter pointing to the cause of the process troubles and enable a fast implication of countermeasures. The results of the study show that more attention needs to be paid to feedstock storage and feedstock conservation before their application to anaerobic digesters. This is all the more important since first studies indicate that the occurrence of mycotoxins will likely increase in Europe due to the ongoing climate change.Keywords: Anaerobic digestion, Biogas, Feedstock conservation, Fungal mycotoxins, Inhibition, process failure
Procedia PDF Downloads 1306099 Spatial Distribution of Heavy Metals in Khark Island-Iran Using Geographic Information System
Authors: Abbas Hani, Maryam Jassasizadeh
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The concentrations of Cd, Pb, and Ni were determined from 40 soil samples collected in surface soils of Khark Island. Geostatistic methods and GIS were used to identify heavy metal sources and their spatial pattern. Principal component analysis coupled with correlation between heavy metals showed that level of mentioned heavy metal was lower than the standard level. Then the data obtained from the soil analyzing were studied for the purposes of normal distribution. The best way of interior finding for cadmium and nickel was ordinary kriging and the best way of interpolation of lead was inverse distance weighted. The result of this study help us to understand heavy metals distribution and make decision for remediation of soil pollution.Keywords: geostatistics, ordinary kriging, heavy metals, GIS, Khark
Procedia PDF Downloads 1686098 The Education-Development Nexus: The Vision of International Organizations
Authors: Thibaut Lauwerier
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This presentation will cover the vision of international organizations on the link between development and education. This issue is very relevant to address the general topic of the conference. 'Educating for development' is indeed at the heart of their discourse. For most of international organizations involved in education, it is important to invest in this field since it is at the service of development. The idea of this presentation is to better understand the vision of development according to these international organizations and how education can contribute to this type of development. To address this issue, we conducted a comparative study of three major international organizations (OECD, UNESCO and World Bank) influencing education policy at the international level. The data come from the strategic reports of these organizations over the period 1990-2015. The results show that the visions of development refer mainly to the neoliberal agenda, despite evolutions, even contradictions. And so, education must increase productivity, improve economic growth, etc. UNESCO, which has a less narrow conception of the development and therefore the aims of education, does not have the same means as the two other organizations to advocate for an alternative vision.Keywords: development, education, international organizations, poilcy
Procedia PDF Downloads 2226097 Study of Oxidative Stability, Cold Flow Properties and Iodine Value of Macauba Biodiesel Blends
Authors: Acacia A. Salomão, Willian L. Gomes da Silva, Gustavo G. Shimamoto, Matthieu Tubino
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Biodiesel physical and chemical properties depend on the raw material composition used in its synthesis. Saturated fatty acid esters confer high oxidative stability, while unsaturated fatty acid esters improve the cold flow properties. In this study, an alternative vegetal source - the macauba kernel oil - was used in the biodiesel synthesis instead of conventional sources. Macauba can be collected from native palm trees and is found in several regions in Brazil. Its oil is a promising source when compared to several other oils commonly obtained from food products, such as soybean, corn or canola oil, due to its specific characteristics. However, the usage of biodiesel made from macauba oil alone is not recommended due to the difficulty of producing macauba in large quantities. For this reason, this project proposes the usage of blends of the macauba oil with conventional oils. These blends were prepared by mixing the macauba biodiesel with biodiesels obtained from soybean, corn, and from residual frying oil, in the following proportions: 20:80, 50:50 e 80:20 (w/w). Three parameters were evaluated, using the standard methods, in order to check the quality of the produced biofuel and its blends: oxidative stability, cold filter plugging point (CFPP), and iodine value. The induction period (IP) expresses the oxidative stability of the biodiesel, the CFPP expresses the lowest temperature in which the biodiesel flows through a filter without plugging the system and the iodine value is a measure of the number of double bonds in a sample. The biodiesels obtained from soybean, residual frying oil and corn presented iodine values higher than 110 g/100 g, low oxidative stability and low CFPP. The IP values obtained from these biodiesels were lower than 8 h, which is below the recommended standard value. On the other hand, the CFPP value was found within the allowed limit (5 ºC is the maximum). Regarding the macauba biodiesel, a low iodine value was observed (31.6 g/100 g), which indicates the presence of high content of saturated fatty acid esters. The presence of saturated fatty acid esters should imply in a high oxidative stability (which was found accordingly, with IP = 64 h), and high CFPP, but curiously the latter was not observed (-3 ºC). This behavior can be explained by looking at the size of the carbon chains, as 65% of this biodiesel is composed by short chain saturated fatty acid esters (less than 14 carbons). The high oxidative stability and the low CFPP of macauba biodiesel are what make this biofuel a promising source. The soybean, corn and residual frying oil biodiesels also have low CFPP, but low oxidative stability. Therefore the blends proposed in this work, if compared to the common biodiesels, maintain the flow properties but present enhanced oxidative stability.Keywords: biodiesel, blends, macauba kernel oil, stability oxidative
Procedia PDF Downloads 5396096 Static Charge Control Plan for High-Density Electronics Centers
Authors: Clara Oliver, Oibar Martinez, Jose Miguel Miranda
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Ensuring a safe environment for sensitive electronics boards in places with high limitations in size poses two major difficulties: the control of charge accumulation in floating floors and the prevention of excess charge generation due to air cooling flows. In this paper, we discuss these mechanisms and possible solutions to prevent them. An experiment was made in the control room of a Cherenkov Telescope, where six racks of 2x1x1 m size and independent cooling units are located. The room is 10x4x2.5 m, and the electronics include high-speed digitizers, trigger circuits, etc. The floor used in this room was antistatic, but it was a raised floor mounted in floating design to facilitate the handling of the cables and maintenance. The tests were made by measuring the contact voltage acquired by a person who was walking along the room with different footwear qualities. In addition, we took some measurements of the voltage accumulated in a person in other situations like running or sitting up and down on an office chair. The voltages were taken in real time with an electrostatic voltage meter and dedicated control software. It is shown that peak voltages as high as 5 kV were measured with ambient humidity of more than 30%, which are within the range of a class 3A according to the HBM standard. In order to complete the results, we have made the same experiment in different spaces with alternative types of the floor like synthetic floor and earthenware floor obtaining peak voltages much lower than the ones measured with the floating synthetic floor. The grounding quality one achieves with this kind of floors can hardly beat the one typically encountered in standard floors glued directly on a solid substrate. On the other hand, the air ventilation used to prevent the overheating of the boards probably contributed in a significant way to the charge accumulated in the room. During the assessment of the quality of the static charge control, it is necessary to guarantee that the tests are made under repeatable conditions. One of the major difficulties which one encounters during these assessments is the fact the electrostatic voltmeters might provide different values depending on the humidity conditions and ground resistance quality. In addition, the use of certified antistatic footwear might mask deficiencies in the charge control. In this paper, we show how we defined protocols to guarantee that electrostatic readings are reliable. We believe that this can be helpful not only to qualify the static charge control in a laboratory but also to asses any procedure oriented to minimize the risk of electrostatic discharge events.Keywords: electrostatics, ESD protocols, HBM, static charge control
Procedia PDF Downloads 1296095 The Risk of Deaths from Viral Hepatitis among the Female Workers in the Beauty Service Industry
Authors: Byeongju Choi, Sanggil Lee, Kyung-Eun Lee
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Introduction: In the republic of Korea, the number of workers in the beauty industry has been increasing. Because the prevalence of hepatitis B carriers in Korea is higher than in other countries, the risk of blood-borne infection including viral hepatitis B and C, among the workers by using the sharp and contaminated instruments during procedure can be expected among beauty salon workers. However, the health care policies for the workers to prevent the blood-borne infection are not established due to the lack of evidences. Moreover, the workers in hair and nail salon were mostly employed at small businesses, where national mandatory systems or policies for workers’ health management are not applied. In this study, the risk of the viral hepatitis B and C from the job experiencing the hair and nail procedures in the mortality was assessed. Method: We conducted a retrospective review of the job histories and causes of death in the female deaths from 2006-2016. 132,744 of female deaths who had one more job experiences during their lifetime were included in this study. Job histories were assessed using the employment insurance database in Korea Employment Information Service (KEIS) and the causes of death were in death statistics produced by Statistics Korea. Case group (n= 666) who died from viral hepatitis was classified the death having record involved in ‘B15-B19’ as a cause of deaths based on Korean Standard Classification of Diseases(KCD) with the deaths from other causes, control group (n=132,078). The group of the workers in the beauty service industry were defined as the employees who had ever worked in the industry coded as ‘9611’ based on Korea Standard Industry Classification (KSIC) and others were others. Other than job histories, birth year, marital status, education level were investigated from the death statistics. Multiple logistic regression analysis were used to assess the risk of deaths from viral hepatitis in the case and control group. Result: The number of the deaths having ever job experiences at the hair and nail salon was 255. After adjusting confounders of age, marital status and education, the odds ratio(OR) for deaths from viral hepatitis was quite high in the group having experiences with working in the beauty service industry with 3.14(95% confidence interval(CI) 1.00-9.87). Other associated factors with increasing the risk of deaths from viral hepatitis were low education level(OR=1.34, 95% CI 1.04-1.73), married women (OR=1.42, 95% CI 1.02-1.97). Conclusion: The risk of deaths from viral hepatitis were high in the workers in the beauty service industry but not statistically significant, which might attributed from the small number of workers in beauty service industry. It was likely that the number of workers in beauty service industry could be underestimated due to their temporary job position. Further studies evaluating the status and the incidence of viral infection among the workers with consideration of the vertical transmission would be required.Keywords: beauty service, viral hepatitis, blood-borne infection, viral infection
Procedia PDF Downloads 1396094 Queueing Modeling of M/G/1 Fault Tolerant System with Threshold Recovery and Imperfect Coverage
Authors: Madhu Jain, Rakesh Kumar Meena
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This paper investigates a finite M/G/1 fault tolerant multi-component machining system. The system incorporates the features such as standby support, threshold recovery and imperfect coverage make the study closer to real time systems. The performance prediction of M/G/1 fault tolerant system is carried out using recursive approach by treating remaining service time as a supplementary variable. The numerical results are presented to illustrate the computational tractability of analytical results by taking three different service time distributions viz. exponential, 3-stage Erlang and deterministic. Moreover, the cost function is constructed to determine the optimal choice of system descriptors to upgrading the system.Keywords: fault tolerant, machine repair, threshold recovery policy, imperfect coverage, supplementary variable technique
Procedia PDF Downloads 2926093 The Path to Customer Satisfaction and Loyalty Improvement
Authors: Mehrnoosh Askarizadeh
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The foundation of all marketing is composed by relations. Thus, all marketing activities concentrated to establish, develop and maintain successful relational exchanges. By building strong relational bonds, relationship marketing improves customer loyalty resulting in improved firm performance. Relationship marketing is a strategically important tool to use to obtain and secure the result of customer’s loyalty, which leads to higher competitiveness and also enhanced satisfaction among the customers. The study revealed that there subsist significant relationships between customer satisfaction and loyalty. It is recognized that with improvement of customer satisfaction a firm will find customers that are more loyal. Based it, firm managers are advised to satisfy and better manage their relationships through quality product and service offerings to their customers as a competitive policy in the marketplace. These offerings are required to meet or surpass consumers’ expectations.Keywords: customer loyalty, customer satisfaction, trend, relationship marketing
Procedia PDF Downloads 4766092 Block Mining: Block Chain Enabled Process Mining Database
Authors: James Newman
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Process mining is an emerging technology that looks to serialize enterprise data in time series data. It has been used by many companies and has been the subject of a variety of research papers. However, the majority of current efforts have looked at how to best create process mining from standard relational databases. This paper is the first pass at outlining a database custom-built for the minimal viable product of process mining. We present Block Miner, a blockchain protocol to store process mining data across a distributed network. We demonstrate the feasibility of storing process mining data on the blockchain. We present a proof of concept and show how the intersection of these two technologies helps to solve a variety of issues, including but not limited to ransomware attacks, tax documentation, and conflict resolution.Keywords: blockchain, process mining, memory optimization, protocol
Procedia PDF Downloads 1036091 Examining Occupational Health and Safety Supervision in Turkey by Comparison to EU Countries
Authors: Nuray Gökçek Karaca
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This study aims to examine the application of occupational health and safety supervision in Turkey and EU countries in terms of legal regulations. The results of research reveal that occupational health and safety supervision in EU countries, whatever the understanding of welfare state, is effectively carried out and almost all legal regulations on this subject are consistent with the EU directives. On the other hand, there are serious problems in applications, not legal regulations, of occupational health and safety supervision in Turkey by the side of EU countries. Indeed, Turkey has modern regulations on occupational health and safety supervision whereas there are several problems such as ignoring prevention policy on occupational health and safety supervision, understanding of monotype inspector, problems resulting from this understanding and dispersed structure of occupational health and safety organizations in workplaces. As a result, Turkey needs to carry out effective supervision mechanisms.Keywords: legal rules, occupational health and safety, inspection, supervision, legislation
Procedia PDF Downloads 7886090 Strategies to Enhance Export Performance of Thai Furniture Industry
Authors: Khomsan Laosillapacharoen
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This research paper was aimed to analyze the current situation of the furniture industry and embark a plan to enhance the export volume of Thai furniture. This is a qualitative research which utilized meta-analysis and focus group. A total of 24 experts in both government and private sectors were interviewed. The findings revealed that Thai furniture had some advantages of access to raw material, high quality of labors, and have a unique skill. However, the threat included a tendency to have more foreign competitors in domestic market. In addition, the strategies to enhance the level of export included increase the standard quality of Thai furniture, offer new and modern designs, use marketing on the internet, use modern technology, and gain tax incentive from the government.Keywords: export, furniture, strategies, marketing
Procedia PDF Downloads 3996089 Role of Yeast-Based Bioadditive on Controlling Lignin Inhibition in Anaerobic Digestion Process
Authors: Ogemdi Chinwendu Anika, Anna Strzelecka, Yadira Bajón-Fernández, Raffaella Villa
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Anaerobic digestion (AD) has been used since time in memorial to take care of organic wastes in the environment, especially for sewage and wastewater treatments. Recently, the rising demand/need to increase renewable energy from organic matter has caused the AD substrates spectrum to expand and include a wider variety of organic materials such as agricultural residues and farm manure which is annually generated at around 140 billion metric tons globally. The problem, however, is that agricultural wastes are composed of materials that are heterogeneous and too difficult to degrade -particularly lignin, that make up about 0–40% of the total lignocellulose content. This study aimed to evaluate the impact of varying concentrations of lignin on biogas yields and their subsequent response to a commercial yeast-based bioadditive in batch anaerobic digesters. The experiments were carried out in batches for a retention time of 56 days with different lignin concentrations (200 mg, 300 mg, 400 mg, 500 mg, and 600 mg) treated to different conditions to first determine the concentration of the bioadditive that was most optimal for overall process improvement and yields increase. The batch experiments were set up using 130 mL bottles with a working volume of 60mL, maintained at 38°C in an incubator shaker (150rpm). Digestate obtained from a local plant operating at mesophilic conditions was used as the starting inoculum, and commercial kraft lignin was used as feedstock. Biogas measurements were carried out using the displacement method and were corrected to standard temperature and pressure using standard gas equations. Furthermore, the modified Gompertz equation model was used to non-linearly regress the resulting data to estimate gas production potential, production rates, and the duration of lag phases as indicatives of degrees of lignin inhibition. The results showed that lignin had a strong inhibitory effect on the AD process, and the higher the lignin concentration, the more the inhibition. Also, the modelling showed that the rates of gas production were influenced by the concentrations of the lignin substrate added to the system – the higher the lignin concentrations in mg (0, 200, 300, 400, 500, and 600) the lower the respective rate of gas production in ml/gVS.day (3.3, 2.2, 2.3, 1.6, 1.3, and 1.1), although the 300 mg increased by 0.1 ml/gVS.day over that of the 200 mg. The impact of the yeast-based bioaddition on the rate of production was most significant in the 400 mg and 500 mg as the rate was improved by 0.1 ml/gVS.day and 0.2 ml/gVS.day respectively. This indicates that agricultural residues with higher lignin content may be more responsive to inhibition alleviation by yeast-based bioadditive; therefore, further study on its application to the AD of agricultural residues of high lignin content will be the next step in this research.Keywords: anaerobic digestion, renewable energy, lignin valorisation, biogas
Procedia PDF Downloads 916088 The Culture of Extrajudicial Executions: An Investigative Study of the Philippines’ Fifth Republic
Authors: Nathalie Quinto, Danielle Solancho
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In 1986, after Marcos’ Martial Law of 1972, the Philippines revised its constitution for the fifth time, under the Aquino Administration. Extrajudicial violence was expected to be lessened, if not completely eradicated after this was passed. However, state-sponsored executions continued to persist even in the present time. There are currently identified policy gaps when it comes to extrajudicial cases, as there is no generally accepted definition of the term in the Philippines. In this paper, a triangulation method of historically published papers, key informant interviews, and focus group discussions of academics, scholars, and people who are involved in various cases found, was utilized for the methodology. This paper explores the establishment of a normalized system of state-sponsored executions in the country and why the state resorts to this kind of action. It found that due to a weak political, and social institution, a culture of extrajudicial executions was established.Keywords: extrajudicial execution, human rights, justice, security
Procedia PDF Downloads 2656087 Effective Teaching without Digital Enhancement
Authors: D. A. Carnegie
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Whilst there is a movement towards increased digital augmentation in order to facilitate effective tertiary learning, this must come with an awareness of the limitations of such an approach. Learning is best achieved in an environment that includes their learning peers where difficulties can be shared and learning enabled. Policy that advocates for digital technology in place of a physical classroom is dangerous and is often driven by financial concerns rather than pedagogical ones. In this paper, a mostly digital-less form of teaching is presented – one that has proven to be extremely effective. Implicit is anecdotal evidence that student prefer the old overhead transparencies to PowerPoint presentations. Varying and reinforcing assessment, facilitation of effective note-taking, and just actively engaging with students is at the core of a good tertiary education experience. Digital techniques can augment and complement, but not replace these core personal teaching requirements.Keywords: engineering education, active classroom engagement, effective note taking, reinforcing assessment
Procedia PDF Downloads 3516086 Assessment of the Growth Enhancement Support Scheme in Adamawa State, Nigeria
Authors: Oto J. Okwu, Ornan Henry, Victor A. Otene
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The agricultural sector contributes a great deal to the sustenance of Nigeria’s food security and economy, with an attendant impact on rural development. In spite of the relatively high number of farmers in the country, self-sufficiency in food production is still a challenge. Farmers are faced with myriad problems which hinder their production efficiency, one of which is their access to agricultural inputs required for optimum production. To meet the challenges faced by farmers, the government at the federal level has come up with many agricultural policies, one of which is the Agricultural Transformation Agenda (ATA). The Growth Enhancement Support Scheme (GESS) is one of the critical components of ATA, which is aimed at ensuring the effective distribution of agricultural inputs delivered directly to farmers, and at a regulated cost. After about 8 years of launching this policy, it will be necessary to carry out an assessment of GESS and determine the impact it has made on rural farmers with respect to their access to farm inputs. This study was carried out to assess the Growth Enhancement Support Scheme (GESS) in Adamawa State, Nigeria. Crop farmers who registered under the GESS in Adamawa State, Nigeria, formed the population for the study. Primary data for the study were obtained through a survey, and the use of a structured questionnaire. A sample size of 167 respondents was selected using multi-stage, purposive, and random sampling techniques. The validity and reliability of the research instrument (questionnaire) were obtained through pilot testing and test-retest method, respectively. The objectives of the study were to determine the difference in the level of access to agricultural inputs before and after GESS, determine the difference in cost of agricultural inputs before and after GESS, and to determine the challenges faced by rural farmers in accessing agricultural inputs through GESS. Both descriptive and inferential statistics were used in analyzing the collected data. Specifically, Mann-Whitney, student t-test, and factor analysis were used to test the stated hypotheses. Research findings revealed there was a significant difference in the level of access to farm inputs after the introduction of GESS (Z=14.216). Also, there was a significant difference in the cost of agro-inputs after the introduction of GESS (Pr |T| > |t|= 0.0000). The challenges faced by respondents in accessing agro-inputs through GESS were administrative and technical in nature. Based on the findings of the research, it was recommended that efforts be made by the government to sustain the GESS, as it has significantly improved the level of farmers’ access to agricultural inputs and has reduced the cost of agro-inputs, while administrative challenges faced by the respondents in accessing inputs be addressed by the government, and extension agents assist the farmers to overcome the technical challenges they face in accessing inputs.Keywords: agricultural policy, agro-inputs, assessment, growth enhancement support scheme, rural farmers
Procedia PDF Downloads 1106085 Forecasting the Volatility of Geophysical Time Series with Stochastic Volatility Models
Authors: Maria C. Mariani, Md Al Masum Bhuiyan, Osei K. Tweneboah, Hector G. Huizar
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This work is devoted to the study of modeling geophysical time series. A stochastic technique with time-varying parameters is used to forecast the volatility of data arising in geophysics. In this study, the volatility is defined as a logarithmic first-order autoregressive process. We observe that the inclusion of log-volatility into the time-varying parameter estimation significantly improves forecasting which is facilitated via maximum likelihood estimation. This allows us to conclude that the estimation algorithm for the corresponding one-step-ahead suggested volatility (with ±2 standard prediction errors) is very feasible since it possesses good convergence properties.Keywords: Augmented Dickey Fuller Test, geophysical time series, maximum likelihood estimation, stochastic volatility model
Procedia PDF Downloads 3156084 Social and Educational AI for Diversity: Research on Democratic Values to Develop Artificial Intelligence Tools to Guarantee Access for all to Educational Tools and Public Services
Authors: Roberto Feltrero, Sara Osuna-Acedo
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Responsible Research and Innovation have to accomplish one fundamental aim: everybody has to participate in the benefits of innovation, but also innovation has to be democratic; that is to say, everybody may have the possibility to participate in the decisions in the innovation process. Particularly, a democratic and inclusive model of social participation and innovation includes persons with disabilities and people at risk of discrimination. Innovations on Artificial Intelligence for social development have to accomplish the same dual goal: improving equality for accessing fields of public interest like education, training and public services, as well as improving civic and democratic participation in the process of developing such innovations for all. This research aims to develop innovations, policies and policy recommendations to apply and disseminate such artificial intelligence and social model for making educational and administrative processes more accessible. First, designing a citizen participation process to engage citizens in the designing and use of artificial intelligence tools for public services. This will result in improving trust in democratic institutions contributing to enhancing the transparency, effectiveness, accountability and legitimacy of public policy-making and allowing people to participate in the development of ethical standards for the use of such technologies. Second, improving educational tools for lifelong learning with AI models to improve accountability and educational data management. Dissemination, education and social participation will be integrated, measured and evaluated in innovative educational processes to make accessible all the educational technologies and content developed on AI about responsible and social innovation. A particular case will be presented regarding access for all to educational tools and public services. This accessibility requires cognitive adaptability because, many times, legal or administrative language is very complex. Not only for people with cognitive disabilities but also for old people or citizens at risk of educational or social discrimination. Artificial Intelligence natural language processing technologies can provide tools to translate legal, administrative, or educational texts to a more simple language that can be accessible to everybody. Despite technological advances in language processing and machine learning, this becomes a huge project if we really want to respect ethical and legal consequences because that kinds of consequences can only be achieved with civil and democratic engagement in two realms: 1) to democratically select texts that need and can be translated and 2) to involved citizens, experts and nonexperts, to produce and validate real examples of legal texts with cognitive adaptations to feed artificial intelligence algorithms for learning how to translate those texts to a more simple and accessible language, adapted to any kind of population.Keywords: responsible research and innovation, AI social innovations, cognitive accessibility, public participation
Procedia PDF Downloads 906083 Finite Element Method Analysis of Occluded-Ear Simulator and Natural Human Ear Canal
Authors: M. Sasajima, T. Yamaguchi, Y. Hu, Y. Koike
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In this paper, we discuss the propagation of sound in the narrow pathways of an occluded-ear simulator typically used for the measurement of insert-type earphones. The simulator has a standardized frequency response conforming to the international standard (IEC60318-4). In narrow pathways, the speed and phase of sound waves are modified by viscous air damping. In our previous paper, we proposed a new finite element method (FEM) to consider the effects of air viscosity in this type of audio equipment. In this study, we will compare the results from the ear simulator FEM model, and those from a three dimensional human ear canal FEM model made from computed tomography images, with the measured frequency response data from the ear canals of 18 people.Keywords: ear simulator, FEM, viscosity, human ear canal
Procedia PDF Downloads 4096082 High Performance Electrocardiogram Steganography Based on Fast Discrete Cosine Transform
Authors: Liang-Ta Cheng, Ching-Yu Yang
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Based on fast discrete cosine transform (FDCT), the authors present a high capacity and high perceived quality method for electrocardiogram (ECG) signal. By using a simple adjusting policy to the 1-dimentional (1-D) DCT coefficients, a large volume of secret message can be effectively embedded in an ECG host signal and be successfully extracted at the intended receiver. Simulations confirmed that the resulting perceived quality is good, while the hiding capability of the proposed method significantly outperforms that of existing techniques. In addition, our proposed method has a certain degree of robustness. Since the computational complexity is low, it is feasible for our method being employed in real-time applications.Keywords: data hiding, ECG steganography, fast discrete cosine transform, 1-D DCT bundle, real-time applications
Procedia PDF Downloads 1946081 Optimizing Inanda Dam Using Water Resources Models
Authors: O. I. Nkwonta, B. Dzwairo, J. Adeyemo, A. Jaiyola, N. Sawyerr, F. Otieno
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The effective management of water resources is of great importance to ensure the supply of water resources to support changing water requirements over a selected planning horizon and in a sustainable and cost-effective way. Essentially, the purpose of the water resources planning process is to balance the available water resources in a system with the water requirements and losses to which the system is subjected. In such situations, Water resources yield and planning model can be used to solve those difficulties. It has an advantage over other models by managing model runs, developing a representative system network, modelling incremental sub-catchments, creating a variety of standard system features, special modelling features, and run result output options.Keywords: complex, water resources, planning, cost effective and management
Procedia PDF Downloads 5736080 Impact of the Fourth Industrial Revolution on Food Security in South Africa
Authors: Fiyinfoluwa Giwa, Nicholas Ngepah
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This paper investigates the relationship between the Fourth Industrial Revolution and food security in South Africa. The Ordinary Least Square was adopted from 2012 Q1 to 2021 Q4. The study used artificial intelligence investment and the food production index as the measure for the fourth industrial revolution and food security, respectively. Findings reveal a significant and positive coefficient of 0.2887, signifying a robust statistical relationship between AI adoption and the food production index. As a policy recommendation, this paper recommends the introduction of incentives for farmers and agricultural enterprises to adopt AI technologies -and the expansion of digital connectivity and access to technology in rural areas.Keywords: Fourth Industrial Revolution, food security, artificial intelligence investment, food production index, ordinary least square
Procedia PDF Downloads 756079 Comparison Analysis of CFD Turbulence Fluid Numerical Study for Quick Coupling
Authors: JoonHo Lee, KyoJin An, JunSu Kim, Young-Chul Park
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In this study, the fluid flow characteristics and performance numerical study through CFD model of the Non-split quick coupling for flow control in hydraulic system equipment for the aerospace business group focused to predict. In this study, we considered turbulence models for the application of Computational Fluid Dynamics for the CFD model of the Non-split Quick Coupling for aerospace business. In addition to this, the adequacy of the CFD model were verified by comparing with standard value. Based on this analysis, accurate the fluid flow characteristics can be predicted. It is, therefore, the design of the fluid flow characteristic contribute the reliability for the Quick Coupling which is required in industries on the basis of research results.Keywords: CFD, FEM, quick coupling, turbulence
Procedia PDF Downloads 384