Search results for: internal resources
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7425

Search results for: internal resources

4845 Logistical Optimization of Nuclear Waste Flows during Decommissioning

Authors: G. Dottavio, M. F. Andrade, F. Renard, V. Cheutet, A.-L. Ladier, S. Vercraene, P. Hoang, S. Briet, R. Dachicourt, Y. Baizet

Abstract:

An important number of technological equipment and high-skilled workers over long periods of time have to be mobilized during nuclear decommissioning processes. The related operations generate complex flows of waste and high inventory levels, associated to information flows of heterogeneous types. Taking into account that more than 10 decommissioning operations are on-going in France and about 50 are expected toward 2025: A big challenge is addressed today. The management of decommissioning and dismantling of nuclear installations represents an important part of the nuclear-based energy lifecycle, since it has an environmental impact as well as an important influence on the electricity cost and therefore the price for end-users. Bringing new technologies and new solutions into decommissioning methodologies is thus mandatory to improve the quality, cost and delay efficiency of these operations. The purpose of our project is to improve decommissioning management efficiency by developing a decision-support framework dedicated to plan nuclear facility decommissioning operations and to optimize waste evacuation by means of a logistic approach. The target is to create an easy-to-handle tool capable of i) predicting waste flows and proposing the best decommissioning logistics scenario and ii) managing information during all the steps of the process and following the progress: planning, resources, delays, authorizations, saturation zones, waste volume, etc. In this article we present our results from waste nuclear flows simulation during decommissioning process, including discrete-event simulation supported by FLEXSIM 3-D software. This approach was successfully tested and our works confirms its ability to improve this type of industrial process by identifying the critical points of the chain and optimizing it by identifying improvement actions. This type of simulation, executed before the start of the process operations on the basis of a first conception, allow ‘what-if’ process evaluation and help to ensure quality of the process in an uncertain context. The simulation of nuclear waste flows before evacuation from the site will help reducing the cost and duration of the decommissioning process by optimizing the planning and the use of resources, transitional storage and expensive radioactive waste containers. Additional benefits are expected for the governance system of the waste evacuation since it will enable a shared responsibility of the waste flows.

Keywords: nuclear decommissioning, logistical optimization, decision-support framework, waste management

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4844 The History Of Mental Health In The Middle East: Analytical Literature Review

Authors: Mohamad Musa

Abstract:

The history of mental health practices and services in the Middle East region has been deeply intertwined with its rich cultural, religious, and societal context. Tracing back to ancient times, mental health approaches were heavily influenced by the traditions of major monotheistic religions, with a strong emphasis on spiritual and traditional healing methods. As psychiatric institutions and Western medicine gradually gained a foothold in the region during the 20th century, a notable shift occurred. However, the integration of Western psychiatric practices faced significant challenges due to cultural barriers and deeply rooted beliefs. Families and communities often turned to traditional healers and religious practices as their initial recourse for mental health concerns, viewing Western interventions with skepticism and hesitation. Historically, mental health services in the Middle East have been overshadowed by a focus on physical health and the biomedical model. Mental illness carried substantial stigma, with individuals and families often reluctant to disclose mental health struggles due to fears of societal ostracization and discrimination. This stigma posed a significant barrier to accessing and accepting formal mental health support. Later in the 20th century, governments in the Middle East began recognizing the need for modernizing mental health services and integrating them into the broader healthcare system. However, this process was hindered by several factors, including limited resources, inadequate training for healthcare professionals, and ongoing conflicts and instability in certain regions, which disrupted the delivery of mental health services. As the 21st century progressed, several Middle Eastern nations, particularly those in the Arabian Gulf region, began implementing national mental health strategies and legislative reforms to address the growing need for comprehensive mental health care. These efforts aimed to destigmatize mental illness, protect the rights of individuals with mental health conditions, and promote public awareness and education. Despite these positive developments, the historical legacy of stigma, cultural barriers, and limited resources continues to pose challenges in the provision of accessible and culturally responsive mental health services across the diverse populations of the Middle East.

Keywords: mental health, history, middle east, literature review

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4843 High Temperature Behavior of a 75Cr3C2–25NiCr Coated T91 Boiler Steel in an Actual Industrial Environment of a Coal Fired Boiler

Authors: Buta Singh Sidhu, Sukhpal Singh Chatha, Hazoor Singh Sidhu

Abstract:

In the present investigation, 75Cr3C2-25NiCr coating was deposited on T91 boiler tube steel substrate by high velocity oxy-fuel (HVOF) process to enhance high-temperature corrosion resistance. High-temperature performance of bare, as well as HVOF-coated steel specimens was evaluated for 1500 h under cyclic conditions in the platen superheater zone coal-fired boiler, where the temperature was around 900 °C. Experiments were carried out for 15 cycles each of 100 h duration followed by 1 h cooling at ambient temperature. The performance of the bare and coated specimens was assessed via metal thickness loss corresponding to the corrosion scale formation and the depth of internal corrosion attack. 75Cr3C2-25NiCr coating deposited on T91 steel imparted better hot corrosion resistance than the uncoated steel. Inferior resistance of bare T91 steel is attributed to the formation of pores and loosely bounded oxide scale rich in Fe2O3.

Keywords: 75Cr3C2-25NiCr, HVOF process, boiler steel, coal fired boilers

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4842 Best Resource Recommendation for a Stochastic Process

Authors: Likewin Thomas, M. V. Manoj Kumar, B. Annappa

Abstract:

The aim of this study was to develop an Artificial Neural Network0 s recommendation model for an online process using the complexity of load, performance, and average servicing time of the resources. Here, the proposed model investigates the resource performance using stochastic gradient decent method for learning ranking function. A probabilistic cost function is implemented to identify the optimal θ values (load) on each resource. Based on this result the recommendation of resource suitable for performing the currently executing task is made. The test result of CoSeLoG project is presented with an accuracy of 72.856%.

Keywords: ADALINE, neural network, gradient decent, process mining, resource behaviour, polynomial regression model

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4841 Optimizing Productivity and Quality through the Establishment of a Learning Management System for an Agency-Based Graduate School

Authors: Maria Corazon Tapang-Lopez, Alyn Joy Dela Cruz Baltazar, Bobby Jones Villanueva Domdom

Abstract:

The requisite for an organization implementing quality management system to sustain its compliance to the requirements and commitment for continuous improvement is even higher. It is expected that the offices and units has high and consistent compliance to the established processes and procedures. The Development Academy of the Philippines has been operating under project management to which is has a quality management certification. To further realize its mandate as a think-tank and capacity builder of the government, DAP expanded its operation and started to grant graduate degree through its Graduate School of Public and Development Management (GSPDM). As the academic arm of the Academy, GSPDM offers graduate degree programs on public management and productivity & quality aligned to the institutional trusts. For a time, the documented procedures and processes of a project management seem to fit the Graduate School. However, there has been a significant growth in the operations of the GSPDM in terms of the graduate programs offered that directly increase the number of students. There is an apparent necessity to align the project management system into a more educational system otherwise it will no longer be responsive to the development that are taking place. The strongly advocate and encourage its students to pursue internal and external improvement to cope up with the challenges of providing quality service to their own clients and to our country. If innovation will not take roots in the grounds of GSPDM, then how will it serve the purpose of “walking the talk”? This research was conducted to assess the diverse flow of the existing internal operations and processes of the DAP’s project management and GSPDM’s school management that will serve as basis to develop a system that will harmonize into one, the Learning Management System. The study documented the existing process of GSPDM following the project management phases of conceptualization & development, negotiation & contracting, mobilization, implementation, and closure into different flow charts of the key activities. The primary source of information as respondents were the different groups involved into the delivery of graduate programs - the executive, learning management team and administrative support offices. The Learning Management System (LMS) shall capture the unique and critical processes of the GSPDM as a degree-granting unit of the Academy. The LMS is the harmonized project management and school management system that shall serve as the standard system and procedure for all the programs within the GSPDM. The unique processes cover the three important areas of school management – student, curriculum, and faculty. The required processes of these main areas such as enrolment, course syllabus development, and faculty evaluation were appropriately placed within the phases of the project management system. Further, the research shall identify critical reports and generate manageable documents and records to ensure accuracy, consistency and reliable information. The researchers had an in-depth review of the DAP-GSDPM’s mandate, analyze the various documents, and conducted series of focused group discussions. A comprehensive review on flow chart system prior and various models of school management systems were made. Subsequently, the final output of the research is a work instructions manual that will be presented to the Academy’s Quality Management Council and eventually an additional scope for ISO certification. The manual shall include documented forms, iterative flow charts and program Gantt chart that will have a parallel development of automated systems.

Keywords: productivity, quality, learning management system, agency-based graduate school

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4840 Analyze and Improve Project Delivery Time Enhancing Business Management System of Review and Approval Process for Project Design Submittals

Authors: Abdulaziz Alnajem, Amit Sharma

Abstract:

Business Case: Project delivery and enhancing activities' completion in the shortest possible time is critical during execution to proceed with the subsequent phases of Procurement, C & C phases of Contracts to have the required Production facilities/Infrastructure in place to achieve the Company strategic objective of 4.0 MBOPD oil production. SOR (Statement of requirement): Design and Engineering phase of Projects execution takes a long time. It is observed that, in most of the cases, company has crossed the Project Design Submittals review time as per the Contract/Company Standards, resulting into delays in projects completion, and cost impact to the company. Study Scope: Scope of the study covers the process from date of first submission of D & E documents by the contractor to final approval by the controlling team to proceed with the procurement of materials. This scope covers projects handled by the company’s project management teams and includes only the internal review process by the company.

Keywords: business management system, project management, oil and gas, analysis, improvement, design, delays

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4839 An Introduction to Corporate Financial Reporting Practices in India

Authors: Pradip Kumar Das

Abstract:

India is a developing country and is also one of the most industrialized developing countries of the world. In post-independence period, industry has grown rapidly in India and with industrialization corporate sector in the country has been growing day after day. Nowadays, the investment is not limited to be shareholders alone, apart from the shareholders the common people of the society have also started investing in shares of the corporate sectors. Thus, the responsibilities of the corporate sectors have increased much. Corporate financial reporting refers to a system which provides valuable information to different types of users in the society for taking resourceful decisions with regards to investment policy, organization credit worthiness, profitability, liquidity, provision of taxation etc. The quality of information available to different users fosters the efficient allocation of resources which are very urgent for economic development of a country like India. It is the responsibility of the management of the corporate sector to convey reliable and authentic information with the help of generally accepted accounting principles. Corporate sectors which disclose information through annual reports should be sufficient enough for the purpose of bringing out the salient features relating to business performances and other activities. However, the disclosures practices of the corporate sectors though annual reports have undergone several major changes from time to time. Many a time, these vital changes are in the fashion of presenting information in the annual reports and addition of so many non-statutory disclosures of the company. Very often managements of the corporate sectors are blamed for concealing true picture which is not desirable at all. The corporate financial reporting practice which in the current period has gained a place of prime importance suffers from certain limitations and invites question from the public about its reliability. Thus, the wide gap created by management between the exhibited picture and the real picture sometimes attains to such extent that the purpose of the reporting practice loses its importance. The requirement of full and adequate disclosure of information including information relating to human resources in the annual report in free trade economy of India helps the prospective investors to select the best portfolio of their investments. This paper is a reflection of a modest attempt of the author to highlight the corporate reporting practices followed in India. A cursory glance of the conceptual study shows limitations along with reliability of the reporting practices and suggests measures to overcome the shortcomings of the financial reporting practices.

Keywords: corporate enterprise, cursory glance, portfolio, yawning gap

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4838 Hospital 4.0 Maturity Assessment Model Development: Case of Moroccan Public Hospitals

Authors: T. Benazzouz, K. Auhmani

Abstract:

This paper presents a Hospital 4.0 Maturity Assessment Model based on the Industry 4.0 concepts. The self-assessment model defines current and target states of digital transformation by considering multiple aspects of a hospital and a healthcare supply chain. The developed model was validated and evaluated on real-life cases. The resulting model consisted of 5 domains: Technology, Strategy 4.0, Human resources 4.0 & Culture 4.0, Supply chain 4.0 management, and Patient journeys management. Each domain is further divided into several sub-domains, totally 34 sub-domains are identified, that reflect different facets of a hospital 4.0 mature organization.

Keywords: hospital 4.0, Industry 4.0, maturity assessment model, supply chain 4.0, patient

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4837 Homelessness and Disaster Mitigation: An Exploratory Study into How Casualties Can Be Reduced with the Homeless

Authors: Blythe Maltby

Abstract:

Homeless populations are one of the sections of society most vulnerable to the effects of natural disasters. Channels of communication to these populations are limited as they lack access to mainstream modes of emergency notification, often being the last to know about state emergencies. This study aims to answer if there is a way that cities and policies be designed to help reduce casualty rates to the homeless during state emergencies, such as earthquake and tsunami preparations. The study used a qualitative research approach, namely by speaking to levels of government, homelessness charities and workers and others about preparations and their experiences with the response of state emergencies. The proposed paper may help countries identify the gaps in their preparations to help facilitate better resources to look after these vulnerable populations.

Keywords: accessibility, disaster mitigation, homeless, Vancouver

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4836 Role of Television in Constructing Gender for Young Women

Authors: Bhavna Negi

Abstract:

Several studies highlight the significance of media in constructing realities around us. According to Forbes magazine the demand of televisions has increased several times in the developing nations. A recent survey reveals that 112 million Indian households have a television, with 61 percent accessing cable. The space and visibility of television has enormously grown over the last decade in Indian homes. This small box has indeed taken a large place in their daily routines. The multi channel viewing and TRPs puzzle the Indian audience. This medium creates and constructs social images and roles which form internal representation about societal functioing. According to National Council of Applied Economic Research about twenty seven percent Indian literate youth watches TV for recreation. The present study finds about the role of television and its impact on young college going women with reference to family based serials shown on television. It is interesting to see how young women perceive the popular family soaps and define norms, roles and spaces for a woman and a man. The paper further examines the subtle messages given to young women through television serials. It draws insights into the relationship between the contemporary Indian women and the images conceptualized and communicated on television.

Keywords: media, women, gender, social roles

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4835 Music and Movies: Story about a Suicide

Authors: Karen V. Lee

Abstract:

The background and significance of this study involves an autoethnographic story that shares research results about how music and movies influence the suicide of a new music teacher working in a public school. The performative narrative duet demonstrates how music and movies highlight social issues when the new teacher cannot cope with allegations surrounding professional issues. Both university advisors are drawn into deep reflection about the wider political issues that arise around the transition from the student-teacher internship process to the teaching career with the stark reality of teaching profession in the 21st century. This performance of story and music creates a transformative composition of reading, hearing, feeling while provoking visceral and emotional responses. Sometimes, young teachers are forced to take a leave of absence to reflect upon their practice with adolescents. In this extreme circumstance, the outcome was suicide. The qualitative research method involves an autoethnographic story as the author is methodologist, theoretician, and participant. Sub-themes surround film, music education and how movie resources have influenced his tragic misguided decision regarding social, emotional, physical, spiritual, and practical strategies to cope with the allegations. Major findings from this story demonstrate how lived experiences can resonate the importance of providing more education and resources to new teachers. The research provides substantive contribution, aesthetic merit, as the impact of movies and music influences the suicide. The reflexive account of storied sensory experiences situated in culture settings becomes a way to describe and seek verisimilitude by evoking lifelike and believable feelings from others. Sadly, the circumstance surrounding the story involving the allegations of a teacher sexually harassing a student is not uncommon in society. However, the young teacher never received counseling to cope with the allegations but instead was influenced by music and movies and opted for suicide. In conclusion, stories share the implications for film and media studies as music and movies can encourage a moral mission to empower individuals with despair and emotional impairment to embrace professional support to assist with emotional and legal challenges encountered in the field of teaching. It is from media studies that education and awareness surrounding suicide can disseminate information about the tragic outcome.

Keywords: music, movies, suicide, narrative, autoethnography

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4834 Comparative Performance and Emission Analysis of Diesel Engine Fueled with Diesel and Bitter Apricot Kernal Oil Biodiesel Blends

Authors: Virender Singh Gurau, Akash Deep, Sarbjot S. Sandhu

Abstract:

Vegetable oils are produced from numerous oil seed crops. While all vegetable oils have high energy content, most require some processing to assure safe use in internal combustion engines. Some of these oils already have been evaluated as substitutes for diesel fuels. In the present research work Bitter Apricot kernel oil was employed as a feedstock for the production of biodiesel. The physicochemical properties of the Bitter Apricot kernel oil methyl ester were investigated as per ASTM D6751. From the series of engine testing, it is concluded that the brake thermal efficiency (BTE) with biodiesel blend was little lower than that of diesel. BSEC is slightly higher for Bitter apricot kernel oil methyl ester blends than neat diesel. For biodiesel blends, CO emission was lower than diesel fuel as B 20 reduced CO emissions by 18.75%. Approximately 11% increase in NOx emission was observed with 20% biodiesel blend. It is observed that HC emissions tend to decrease for biodiesel based fuels and Smoke opacity was found lower for biodiesel blends in comparison to diesel fuel.

Keywords: biodiesel, transesterification, bitter apricot kernel oil, performance and emission testing

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4833 Regulating Information Asymmetries at Online Platforms for Short-Term Vacation Rental in European Union– Legal Conondrum Continues

Authors: Vesna Lukovic

Abstract:

Online platforms as new business models play an important role in today’s economy and the functioning of the EU’s internal market. In the travel industry, algorithms used by online platforms for short-stay accommodation provide suggestions and price information to travelers. Those suggestions and recommendations are displayed in search results via recommendation (ranking) systems. There has been a growing consensus that the current legal framework was not sufficient to resolve problems arising from platform practices. In order to enhance the potential of the EU’s Single Market, smaller businesses should be protected, and their rights strengthened vis-à-vis large online platforms. The Regulation (EU) 2019/1150 of the European Parliament and of the Council on promoting fairness and transparency for business users of online intermediation services aims to level the playing field in that respect. This research looks at Airbnb through the lenses of this regulation. The research explores key determinants and finds that although regulation is an important step in the right direction, it is not enough. It does not entail sufficient clarity obligations that would make online platforms an intermediary service which both accommodation providers and travelers could use with ease.

Keywords: algorithm, online platforms, ranking, consumers, EU regulation

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4832 Optimal Implementation of Photovoltaic Water Pumping System

Authors: Sarah Abdourraziq

Abstract:

To improve the efficiency of photovoltaic pumping system, more attention has been paid to their setting up. This paper presents an optimal technique to establish an efficient system under different conditions of irradiance and temperature. The state of place should be carefully studied before stage of installation of the over system: local climate, boreholes, soil, crops and water resources. The studied system consists of a PV panel, a DC-DC boost converter, a DC motor-pump, and storage tank. The concepts shown in this paper presents a support for an optimal installation of each solar pump.

Keywords: photovoltaic pumping system, optimal implementation, boost converter, motor-pump

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4831 Shaking Force Balancing of Mechanisms: An Overview

Authors: Vigen Arakelian

Abstract:

The balancing of mechanisms is a well-known problem in the field of mechanical engineering because the variable dynamic loads cause vibrations, as well as noise, wear and fatigue of the machines. A mechanical system with unbalance shaking force and shaking moment transmits substantial vibration to the frame. Therefore, the objective of the balancing is to cancel or reduce the variable dynamic reactions transmitted to the frame. The resolution of this problem consists in the balancing of the shaking force and shaking moment. It can be fully or partially, by internal mass redistribution via adding counterweights or by modification of the mechanism's architecture via adding auxiliary structures. The balancing problems are of continue interest to researchers. Several laboratories around the world are very active in this area and new results are published regularly. However, despite its ancient history, mechanism balancing theory continues to be developed and new approaches and solutions are constantly being reported. Various surveys have been published that disclose particularities of balancing methods. The author believes that this is an appropriate moment to present a state of the art of the shaking force balancing studies completed by new research results. This paper presents an overview of methods devoted to the shaking force balancing of mechanisms, as well as the historical aspects of the origins and the evolution of the balancing theory of mechanisms.

Keywords: inertial forces, shaking forces, balancing, dynamics, mechanism design

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4830 Entrepreneurs’ Perceptions of the Economic, Social and Physical Impacts of Tourism

Authors: Oktay Emir

Abstract:

The objective of this study is to determine how entrepreneurs perceive the economic, social and physical impacts of tourism. The study was conducted in the city of Afyonkarahisar, Turkey, which is rich in thermal tourism resources and investments. A survey was used as the data collection method, and the questionnaire was applied to 472 entrepreneurs. A simple random sampling method was used to identify the sample. Independent sampling t-tests and ANOVA tests were used to analyse the data obtained. Additionally, some statistically significant differences (p<0.05) were found based on the participants’ demographic characteristics regarding their opinions about the social, economic and physical impacts of tourism activities.

Keywords: tourism, perception, entrepreneurship, entrepreneurs, structural equation modelling

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4829 Propagation of the Effects of Certain Types of Military Psychological Operations in a Networked Population

Authors: Colette Faucher

Abstract:

In modern asymmetric conflicts, the Armed Forces generally have to intervene in countries where the internal peace is in danger. They must make the local population an ally in order to be able to deploy the necessary military actions with its support. For this purpose, psychological operations (PSYOPs) are used to shape people’s behaviors and emotions by the modification of their attitudes in acting on their perceptions. PSYOPs aim at elaborating and spreading a message that must be read, listened to and/or looked at, then understood by the info-targets in order to get from them the desired behavior. A message can generate in the info-targets, reasoned thoughts, spontaneous emotions or reflex behaviors, this effect partly depending on the means of conveyance used to spread this message. In this paper, we focus on psychological operations that generate emotions. We present a method based on the Intergroup Emotion Theory, that determines, from the characteristics of the conveyed message and of the people from the population directly reached by the means of conveyance (direct info-targets), the emotion likely to be triggered in them and we simulate the propagation of the effects of such a message on indirect info-targets that are connected to them through the social networks that structure the population.

Keywords: military psychological operations, social identity, social network, emotion propagation

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4828 An Approach for Estimating Open Education Resources Textbook Savings: A Case Study

Authors: Anna Ching-Yu Wong

Abstract:

Introduction: Textbooks play a sizable portion of the overall cost of higher education students. It is a board consent that open education resources (OER) reduce the te4xtbook costs and provide students a way to receive high-quality learning materials at little or no cost to them. However, there is less agreement over exactly how much. This study presents an approach for calculating OER savings by using SUNY Canton NON-OER courses (N=233) to estimate the potentially textbook savings for one semester – Fall 2022. The purpose in collecting data is to understand how much potentially saved from using OER materials and to have a record for future further studies. Literature Reviews: In the past years, researchers identified the rising cost of textbooks disproportionately harm students in higher education institutions and how much an average cost of a textbook. For example, Nyamweya (2018) found that on average students save $116.94 per course when OER adopted in place of traditional commercial textbooks by using a simple formula. Student PIRGs (2015) used reports of per-course savings when transforming a course from using a commercial textbook to OER to reach an estimate of $100 average cost savings per course. Allen and Wiley (2016) presented at the 2016 Open Education Conference on multiple cost-savings studies and concluded $100 was reasonable per-course savings estimates. Ruth (2018) calculated an average cost of a textbook was $79.37 per-course. Hilton, et al (2014) conducted a study with seven community colleges across the nation and found the average textbook cost to be $90.61. There is less agreement over exactly how much would be saved by adopting an OER course. This study used SUNY Canton as a case study to create an approach for estimating OER savings. Methodology: Step one: Identify NON-OER courses from UcanWeb Class Schedule. Step two: View textbook lists for the classes (Campus bookstore prices). Step three: Calculate the average textbook prices by averaging the new book and used book prices. Step four: Multiply the average textbook prices with the number of students in the course. Findings: The result of this calculation was straightforward. The average of a traditional textbooks is $132.45. Students potentially saved $1,091,879.94. Conclusion: (1) The result confirms what we have known: Adopting OER in place of traditional textbooks and materials achieves significant savings for students, as well as the parents and taxpayers who support them through grants and loans. (2) The average textbook savings for adopting an OER course is variable depending on the size of the college and as well as the number of enrollment students.

Keywords: textbook savings, open textbooks, textbook costs assessment, open access

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4827 The Role of Management Information Systems in the Strategic Management of Institutions of Higher Education

Authors: Szilvia Vincze, Zoltán Bács

Abstract:

It has become increasingly important for institutions of higher education as well to use available resources as effectively as possible for the implementation of the institution’s strategic plans and, at the same time, to ensure a stable future. This is the responsibility of the management and administration of the institution. Having access to complete and comprehensive information is indispensable for making dynamic and well-founded decisions that consider the realization of objectives to be primary and that manage possibly emerging risks, etc. The present paper introduces the role of Management Information Systems (MIS) at the University of Debrecen, one of the largest institutions of higher education in Hungary, and also discusses the utilization of this and associated information systems in management functions.

Keywords: management information system (MIS), higher education, Hungary, strategy formulation

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4826 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis

Authors: J. T. Manhire

Abstract:

A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the “tax gap.” This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not merely a consequence of finite agency resources. They are inherent in the system itself. To show that this is one possible interpretation of the tax gap data, the paper formulates known results in a different way by analyzing tax compliance as a population with a single covariate. This leads to a standard use of the logistic map to analyze the dynamics of non-compliance growth or decay over a sequence of periods. This formulation gives the same results as the tax gap studies performed over the past fifty years in the U.S. given the published margins of error. Limitations and recommendations for future work are discussed, along with some implications for tax policy.

Keywords: income tax, logistic map, tax compliance, tax law

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4825 Implementation Of Evidence Based Nursing Practice And Associated Factors Among Nurses Working In Jimma Zone Public Hospitals, Southwest Ethiopia

Authors: Dawit Hoyiso, Abinet Arega, Terefe Markos

Abstract:

Background: - In spite of all the various programs and strategies to promote the use of research finding there is still gap between theory and practice. Difference in outcomes, health inequalities, and poorly performing health service continue to present a challenge to all nurses. A number of studies from various countries have reported that nurses’ experience of evidence-based practice is low. In Ethiopia there is an information gap on the extent of evidence based nursing practice and its associated factors. Objective: - the study aims to assess the implementation of evidence based nursing practice and associated factors among nurses in Jimma zone public hospitals. Method: - Institution based cross-sectional study was conducted from March 1-30/2015. A total of 333 sampled nurses for quantitative and 8 in-depth interview of key informants were involved in the study. Semi-structured questionnaire was adapted from funk’s BARRIER scale and Friedman’s test. Multivariable Linear regression was used to determine significance of association between dependent and independent variables. Pretest was done on 17 nurses of Bedele hospital. Ethical issue was secured. Result:-Of 333 distributed questionnaires 302 were completed, giving 90.6% response rate. Of 302 participants 245 were involved in EBP activities to different level (from seldom to often). About forty five(18.4%) of the respondents had implemented evidence based practice to low level (sometimes), one hundred three (42 %) of respondents had implemented evidence based practice to medium level and ninety seven (39.6 %) of respondents had implemented evidence based practice to high level(often). The first greatest perceived barrier was setting characteristic (mean score=26.60±7.08). Knowledge about research evidence was positively associated with implementation of evidence based nursing practice (β=0.76, P=0.008). Similarly, Place where the respondent graduated was positively associated with implementation of evidence based nursing practice (β=2.270, P=0.047). Also availability of information resources was positively associated with implementation of evidence based practice (β=0.67, P= 0.006). Conclusion: -Even though larger portion of nurses in this study were involved in evidence-based practice whereas small number of participants had implemented frequently. Evidence-based nursing practice was positively associated with knowledge of research, place where respondents graduated, and the availability of information resources. Organizational factors were found to be the greatest perceived barrier. Intervention programs on awareness creation, training, resource provision, and curriculum issues to improve implementation of evidence based nursing practice by stakeholders are recommended.

Keywords: evidence based practice, nursing practice, research utilization, Ethiopia

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4824 Coupling of Reticular and Fuzzy Set Modelling in the Analysis of the Action Chains from Socio-Ecosystem, Case of the Renewable Natural Resources Management in Madagascar

Authors: Thierry Ganomanana, Dominique Hervé, Solo Randriamahaleo

Abstract:

Management of Malagasy renewable natural re-sources allows, in the case of forest, the mobilization of several actors with norms and/or territory. The interaction in this socio-ecosystem is represented by a graph of two different relationships in which most of action chains, from individual activities under the continuous of forest dynamic and discrete interventions by institutional, are also studied. The fuzzy set theory is adapted to graduate the elements of the set Illegal Activities in the space of sanction’s institution by his severity and in the space of degradation of forest by his extent.

Keywords: fuzzy set, graph, institution, renewable resource, system

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4823 Development of Technologies for Biotransformation of Aquatic Biological Resources for the Production of Functional, Specialized, Therapeutic, Preventive, and Microbiological Products

Authors: Kira Rysakova, Vitaly Novikov

Abstract:

An improved method of obtaining enzymatic collagen hydrolysate from the tissues of marine hydrobionts is proposed, which allows to obtain hydrolysate without pre-isolation of pure collagen. The method can be used to isolate enzymatic collagen hydrolysate from the waste of industrial processing of Red King crab and non-traditional objects - marine holothurias. Comparative analysis of collagen hydrolysates has shown the possibility of their use in a number of nutrient media, but this requires additional optimization of their composition and biological tests on wide sets of test strains of microorganisms.

Keywords: collagen hydrolysate, marine hydrobionts, red king crab, marine holothurias, enzymes, exclusive HPLC

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4822 Money Laundering and Financing of Terrorism

Authors: Covadonga Mallada Fernández

Abstract:

Economic development and globalization of international markets have created a favourable atmosphere for the emergence of new forms of crime such as money laundering or financing of terrorism, which may contribute to destabilized and damage economic systems. In particular, money laundering have acquired great importance since the 11S attacks, what has caused on the one hand, the establishment and development of preventive measures and, on the other hand, a progressive hardening of penal measures. Since then, the regulations imposed to fight against money laundering have been viewed as key components also in the fight against terrorist financing. Terrorism, at the beginning, was a “national” crime connected with internal problems of the State (for instance the RAF in Germany or ETA in Spain) but in the last 20 years has started to be an international problem that is connected with the defence and security of the States. Therefore, the new strategic concept for the defense and security of NATO has a comprehensive list of security threats to the Alliance, such as terrorism, international instability, money laundering or attacks on cyberspace, among others. With this new concept, money laundering and terrorism has become a priority in the national defense. In this work we will analyze the methods to combat these new threats to the national security. We will study the preventive legislations to combat money laundering and financing of terrorism, the UIF that exchange information between States, and the hawala-Banking.

Keywords: control of financial flows, money laundering, terrorism, financing of terrorism

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4821 A Study of ZY3 Satellite Digital Elevation Model Verification and Refinement with Shuttle Radar Topography Mission

Authors: Bo Wang

Abstract:

As the first high-resolution civil optical satellite, ZY-3 satellite is able to obtain high-resolution multi-view images with three linear array sensors. The images can be used to generate Digital Elevation Models (DEM) through dense matching of stereo images. However, due to the clouds, forest, water and buildings covered on the images, there are some problems in the dense matching results such as outliers and areas failed to be matched (matching holes). This paper introduced an algorithm to verify the accuracy of DEM that generated by ZY-3 satellite with Shuttle Radar Topography Mission (SRTM). Since the accuracy of SRTM (Internal accuracy: 5 m; External accuracy: 15 m) is relatively uniform in the worldwide, it may be used to improve the accuracy of ZY-3 DEM. Based on the analysis of mass DEM and SRTM data, the processing can be divided into two aspects. The registration of ZY-3 DEM and SRTM can be firstly performed using the conjugate line features and area features matched between these two datasets. Then the ZY-3 DEM can be refined by eliminating the matching outliers and filling the matching holes. The matching outliers can be eliminated based on the statistics on Local Vector Binning (LVB). The matching holes can be filled by the elevation interpolated from SRTM. Some works are also conducted for the accuracy statistics of the ZY-3 DEM.

Keywords: ZY-3 satellite imagery, DEM, SRTM, refinement

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4820 Digital Metroliteracies: Space, Diversity and Identity

Authors: Sender Dovchin, Alastair Pennycook

Abstract:

This paper looks at the relationship between online space, urban space and digital literacies. The everyday digital literacy practices of Facebook users (with a particular focus on young urban Mongolians) can be understood as ‘metrolingual’ because of the varied ways in which linguistic and cultural resources, spatial repertoires, and online activities are bound together to make meaning. Whereas the initial development of the term metrolingualism was dependent on a notion of physical urban space, we here argue that the digital practices of these Facebook users perform a range of social and cultural identities (sexual, ethnic, and class-based identities) that are both parts of but also adjacent to the metrolingual fabric.

Keywords: metrolingualism, digital literacy, Mongolia, Facebook

Procedia PDF Downloads 223
4819 Impacts of Commercial Honeybees on Native Butterflies in High-Elevation Meadows in Utah, USA

Authors: Jacqueline Kunzelman, Val Anderson, Robert Johnson, Nicholas Anderson, Rebecca Bates

Abstract:

In an effort to protect honeybees from colony collapse disorder, beekeepers are filing for government permits to use natural lands as summer pasture for honeybees under the multiple-use management regime in the United States. Utilizing natural landscapes in high mountain ranges may help strengthen honeybee colonies, as this natural setting is generally void of chemical pollutants and pesticides that are found in agricultural and urban settings. However, the introduction of a competitive species could greatly impact the native species occupying these natural landscapes. While honeybees and butterflies have different life histories, behavior, and foraging strategies, they compete for the same nectar resources. Few, if any, studies have focused on the potential population effects of commercial honeybees on native butterfly abundance and diversity. This study attempts to observe this impact using a paired before-after control-impact (BACI) design. Over the course of two years, malaise trap samples were collected every week during the months of the flowering season in two similar areas separated by 11 kilometers. Each area contained nine malaise trap sites for replication. In the first year, samples were taken to analyze and establish trends within the pollinating communities. In the second year, honeybees were introduced to only one of the two areas, and a change in trends between the two areas was assessed. Contrary to the original hypothesis, the resulting observation was an overall significant increase in the mean butterfly abundance in the impact areas after honeybees were introduced, while control areas remained relatively stable. This overall increase in abundance over the season can be attributed to an increase in butterflies during the first and second periods of the data collection when populations were near their peak. Several potential theories are 1) Honeybees are deterring a natural predator/competitor of butterflies that previously limited population growth. 2) Honeybees are consuming resources regularly used by butterflies, which may extend the foraging time and consequent capture rates of butterflies. 3) Environmental factors such as number of rainy days were inconsistent between control and impact areas, biasing capture rates. This ongoing research will help determine the suitability of high mountain ranges for the summer pasturing of honeybees and the population impacts on many different pollinators.

Keywords: butterfly, competition, honeybee, pollinator

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4818 A Comprehensive Approach to Mitigate Return-Oriented Programming Attacks: Combining Operating System Protection Mechanisms and Hardware-Assisted Techniques

Authors: Zhang Xingnan, Huang Jingjia, Feng Yue, Burra Venkata Durga Kumar

Abstract:

This paper proposes a comprehensive approach to mitigate ROP (Return-Oriented Programming) attacks by combining internal operating system protection mechanisms and hardware-assisted techniques. Through extensive literature review, we identify the effectiveness of ASLR (Address Space Layout Randomization) and LBR (Last Branch Record) in preventing ROP attacks. We present a process involving buffer overflow detection, hardware-assisted ROP attack detection, and the use of Turing detection technology to monitor control flow behavior. We envision a specialized tool that views and analyzes the last branch record, compares control flow with a baseline, and outputs differences in natural language. This tool offers a graphical interface, facilitating the prevention and detection of ROP attacks. The proposed approach and tool provide practical solutions for enhancing software security.

Keywords: operating system, ROP attacks, returning-oriented programming attacks, ASLR, LBR, CFI, DEP, code randomization, hardware-assisted CFI

Procedia PDF Downloads 86
4817 Electronic Raman Scattering Calibration for Quantitative Surface-Enhanced Raman Spectroscopy and Improved Biostatistical Analysis

Authors: Wonil Nam, Xiang Ren, Inyoung Kim, Masoud Agah, Wei Zhou

Abstract:

Despite its ultrasensitive detection capability, surface-enhanced Raman spectroscopy (SERS) faces challenges as a quantitative biochemical analysis tool due to the significant dependence of local field intensity in hotspots on nanoscale geometric variations of plasmonic nanostructures. Therefore, despite enormous progress in plasmonic nanoengineering of high-performance SERS devices, it is still challenging to quantitatively correlate the measured SERS signals with the actual molecule concentrations at hotspots. A significant effort has been devoted to developing SERS calibration methods by introducing internal standards. It has been achieved by placing Raman tags at plasmonic hotspots. Raman tags undergo similar SERS enhancement at the same hotspots, and ratiometric SERS signals for analytes of interest can be generated with reduced dependence on geometrical variations. However, using Raman tags still faces challenges for real-world applications, including spatial competition between the analyte and tags in hotspots, spectral interference, laser-induced degradation/desorption due to plasmon-enhanced photochemical/photothermal effects. We show that electronic Raman scattering (ERS) signals from metallic nanostructures at hotspots can serve as the internal calibration standard to enable quantitative SERS analysis and improve biostatistical analysis. We perform SERS with Au-SiO₂ multilayered metal-insulator-metal nano laminated plasmonic nanostructures. Since the ERS signal is proportional to the volume density of electron-hole occupation in hotspots, the ERS signals exponentially increase when the wavenumber is approaching the zero value. By a long-pass filter, generally used in backscattered SERS configurations, to chop the ERS background continuum, we can observe an ERS pseudo-peak, IERS. Both ERS and SERS processes experience the |E|⁴ local enhancements during the excitation and inelastic scattering transitions. We calibrated IMRS of 10 μM Rhodamine 6G in solution by IERS. The results show that ERS calibration generates a new analytical value, ISERS/IERS, insensitive to variations from different hotspots and thus can quantitatively reflect the molecular concentration information. Given the calibration capability of ERS signals, we performed label-free SERS analysis of living biological systems using four different breast normal and cancer cell lines cultured on nano-laminated SERS devices. 2D Raman mapping over 100 μm × 100 μm, containing several cells, was conducted. The SERS spectra were subsequently analyzed by multivariate analysis using partial least square discriminant analysis. Remarkably, after ERS calibration, MCF-10A and MCF-7 cells are further separated while the two triple-negative breast cancer cells (MDA-MB-231 and HCC-1806) are more overlapped, in good agreement with the well-known cancer categorization regarding the degree of malignancy. To assess the strength of ERS calibration, we further carried out a drug efficacy study using MDA-MB-231 and different concentrations of anti-cancer drug paclitaxel (PTX). After ERS calibration, we can more clearly segregate the control/low-dosage groups (0 and 1.5 nM), the middle-dosage group (5 nM), and the group treated with half-maximal inhibitory concentration (IC50, 15 nM). Therefore, we envision that ERS calibrated SERS can find crucial opportunities in label-free molecular profiling of complicated biological systems.

Keywords: cancer cell drug efficacy, plasmonics, surface-enhanced Raman spectroscopy (SERS), SERS calibration

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4816 A Wireless Sensor System for Continuous Monitoring of Particulate Air Pollution

Authors: A. Yawootti, P. Intra, P. Sardyoung, P. Phoosomma, R. Puttipattanasak, S. Leeragreephol, N. Tippayawong

Abstract:

The aim of this work is to design, develop and test the low-cost implementation of a particulate air pollution sensor system for continuous monitoring of outdoors and indoors particulate air pollution at a lower cost than existing instruments. In this study, measuring electrostatic charge of particles technique via high efficiency particulate-free air filter was carried out. The developed detector consists of a PM10 impactor, a particle charger, a Faraday cup electrometer, a flow meter and controller, a vacuum pump, a DC high voltage power supply and a data processing and control unit. It was reported that the developed detector was capable of measuring mass concentration of particulate ranging from 0 to 500 µg/m3 corresponding to number concentration of particulate ranging from 106 to 1012 particles/m3 with measurement time less than 1 sec. The measurement data of the sensor connects to the internet through a GSM connection to a public cellular network. In this development, the apparatus was applied the energy by a 12 V, 7 A internal battery for continuous measurement of about 20 hours. Finally, the developed apparatus was found to be close agreement with the import standard instrument, portable and benefit for air pollution and particulate matter measurements.

Keywords: particulate, air pollution, wireless communication, sensor

Procedia PDF Downloads 361