Search results for: payment delays
328 Sliding Mode Control of Bilateral Teleoperation System with Time Delay
Authors: Ahmad Forouzantabar, Mohammad Azadi
Abstract:
This paper presents sliding mode controller for bilateral teleoperation systems with robotic master and slave under constant communication delays. We extend the passivity-based coordination architecture to enhance position and force tracking in the presence of offset in initial conditions, environmental contacts and unknown parameters such as friction coefficient. To address these difficulties, a nonlinear sliding mode controller is designed to approximate the nonlinear dynamics of master and slave robots and improve both position and force tracking. Using the Lyapunov theory, the boundedness of master- slave tracking errors and the stability of the teleoperation system are also guaranteed. Numerical simulations show that proposed controller position and force tracking performances are superior to that of conventional coordination controller tracking performances.Keywords: Lyapunov stability, teleoperation system, time delay, sliding mode controller
Procedia PDF Downloads 384327 An Estimation Process for Progress Rate Based on Labor-Quantity in Republic of Korea
Authors: Dong-Ho Kim, Zheng-Xun Jin, Yong-Woon Cha, Su-Sang Lim, Sang-Won Han, Chang-Taek Hyun
Abstract:
As construction is a labor-intensive industry, it is important to identify and manage labor quantities for accurate progress management of the construction project. However, the progress management that focuses on construction cost calculated based on materials rather than labor quantities has led to a difference in the implementation of cost and progress of the actual construction. In addition, since it is not easy to predict accurate labor quantities in the estimation of labor quantity-based progress rate, there have been limited researches into the progress rate estimation based on labor quantity. Accordingly, this study proposed a process for labor quantity-based progress rate estimation using a standard of estimate to predict accurate progress rate of the construction project in Republic Korea. It is expected that the utilization of the proposed process will help to identify the progress rate closer to that of the actual site management and adjust the workforce in each construction type, thereby contributing to improving construction efficiency.Keywords: labor based, labor cost, progress management, progress rate, progress payment
Procedia PDF Downloads 343326 Student Loan Debt among Students with Disabilities
Authors: Kaycee Bills
Abstract:
This study will determine if students with disabilities have higher student loan debt payments than other student populations. The hypothesis was that students with disabilities would have significantly higher student loan debt payments than other students due to the length of time they spend in school. Using the Bachelorette and Beyond Study Wave 2015/017 dataset, quantitative methods were employed. These data analysis methods included linear regression and a correlation matrix. Due to the exploratory nature of the study, the significance levels for the overall model and each variable were set at .05. The correlation matrix demonstrated that students with certain types of disabilities are more likely to fall under higher student loan payment brackets than students without disabilities. These results also varied among the different types of disabilities. The result of the overall linear regression model was statistically significant (p = .04). Despite the overall model being statistically significant, the majority of the significance values for the different types of disabilities were null. However, several other variables had statistically significant results, such as veterans, people of minority races, and people who attended private schools. Implications for how this impacts the economy, capitalism, and financial wellbeing of various students are discussed.Keywords: disability, student loan debt, higher education, social work
Procedia PDF Downloads 167325 Assessing Traffic Calming Measures for Safe and Accessible Emergency Routes in Norrkoping City in Sweden
Authors: Ghazwan Al-Haji
Abstract:
Most accidents occur in urban areas, and the most related casualties are vulnerable road users (pedestrians and cyclists). The traffic calming measures (TCMs) are widely used and considered to be successful in reducing speed and traffic volume. However, TCMs create unwanted effects include: noise, emissions, energy consumption, vehicle delays and emergency response time (ERT). Different vertical and horizontal TCMs have been already applied nationally (Sweden) and internationally with different impacts. It is a big challenge among traffic engineers, planners, and policy-makers to choose and priorities the best TCMs to be implemented. This study will assess the existing guidelines for TCMs in relation to safety and ERT with focus on data from Norrkoping city in Sweden. The expected results will save lives, time, and money on particularly Swedish Roads. The study will also review newly technologies and how they can improve safety and reduce ERT.Keywords: traffic calming measures, traffic safety, delay time, vulnerable road users
Procedia PDF Downloads 139324 The Life-Cycle Theory of Dividends: Evidence from Indonesia
Authors: Vashti Carissa
Abstract:
The main objective of this study is to examine whether the life-cycle theory of dividends could explain the determinant of an optimal dividend policy in Indonesia. The sample that was used consists of 1,420 non-financial and non-trade, services, investment firms listed in Indonesian Stock Exchange during the period of 2005-2014. According to this finding using logistic regression, firm life-cycle measured by retained earnings as a proportion of total equity (RETE) significantly has a positive effect on the propensity of a firm pays dividend. The higher company’s earned surplus portion in its capital structure could reflect firm maturity level which will increase the likelihood of dividend payment in mature firms. This result provides an additional empirical evidence about the existence of life-cycle theory of dividends for dividend payout phenomenon in Indonesia. It can be known that dividends tend to be paid by mature firms while retention is more dominating in growth firms. From the testing results, it can also be known that majority of sample firms are being in the growth phase which proves the fact about infrequent dividend distribution in Indonesia during the ten years observation period.Keywords: dividend, dividend policy, life-cycle theory of dividends, mix of earned and contributed capital
Procedia PDF Downloads 288323 The Impact of Non-Oil Revenue on Nigeria’s Economic Growth and Development
Authors: Abubakar O. Sulaiman
Abstract:
Agriculture was the main stay of Nigeria’s economy before the oil boom of the 1970s caused a gradual but steady shift from agriculture to crude oil as the major source of revenue and foreign exchange. The economy later experienced many symptoms of the 'Dutch disease', with exchange rate appreciation and erosion of competitiveness of the non-oil tradable goods. In order to reverse the worsening economic situations -high unemployment, galloping inflation, deteriorating balance of payment, declining economic growth, and fiscal deficits among others- the government, embarked on austerity measures in 1982 and Structure Adjustment Programme (SAP) in 1986. One of the cornerstones of SAP is the diversification of the economy from oil to non-oil. In the form of stocktaking, this paper investigates the impact of non-oil revenue on economic growth in Nigeria using quarterly time-series data from 1980 to 2019. The findings revealed that a long-run relationship exists between the variables (non-oil variables) and economic growth in Nigeria. Among the variables, (agriculture revenue, manufacturing revenue, revenue from services, and company income tax) contributed substantially to economic growth. The paper recommends that the government should continue to intensify efforts and policies in the diversification of the economy as it will bring about sustainable non-oil revenue and economic growth.Keywords: non-oil revenue, economic growth, export, long run relationship
Procedia PDF Downloads 153322 Design and Implementation of an AI-Enabled Task Assistance and Management System
Authors: Arun Prasad Jaganathan
Abstract:
In today's dynamic industrial world, traditional task allocation methods often fall short in adapting to evolving operational conditions. This paper introduces an AI-enabled task assistance and management system designed to overcome the limitations of conventional approaches. By using artificial intelligence (AI) and machine learning (ML), the system intelligently interprets user instructions, analyzes tasks, and allocates resources based on real-time data and environmental factors. Additionally, geolocation tracking enables proactive identification of potential delays, ensuring timely interventions. With its transparent reporting mechanisms, the system provides stakeholders with clear insights into task progress, fostering accountability and informed decision-making. The paper presents a comprehensive overview of the system architecture, algorithm, and implementation, highlighting its potential to revolutionize task management across diverse industries.Keywords: artificial intelligence, machine learning, task allocation, operational efficiency, resource optimization
Procedia PDF Downloads 57321 Formation Control for Linear Multi-Robot System with Switched Directed Topology and Time-Varying Delays
Authors: Yaxiao Zhang, Yangzhou Chen
Abstract:
This study investigate the formation problem for high-order continuous-time multi-robot with bounded symmetric time-varying delay protocol under switched directed communication topology. By using a linear transformation, the formation problem is transformed to stability analysis of a switched delay system. Under the assumption that each communication topology has a directed spanning tree, sufficient conditions are presented in terms of linear matrix inequalities (LMIs) that the multi-robot system can achieve a desired formation by the trade-off among the pre-exist topologies with the help of the scheme of average dwell time. A numeral example is presented to illustrate the effectiveness of the obtained results.Keywords: multi-robot systems, formation, switched directed topology, symmetric time-varying delay, average dwell time, linear matrix inequalities (lmis)
Procedia PDF Downloads 532320 The Impact of Female Education on Fertility: A Natural Experiment from Egypt
Authors: Fatma Romeh, Shiferaw Gurmu
Abstract:
This paper examines the impact of female education on fertility, using the change in length of primary schooling in Egypt in 1988-89 as the source of exogenous variation in schooling. In particular, beginning in 1988, children had to attend primary school for only five years rather than six years. This change was applicable to all individuals born on or after October 1977. Using a nonparametric regression discontinuity approach, we compare education and fertility of women born just before and after October 1977. The results show that female education significantly reduces the number of children born per woman and delays the time until first birth. Applying a robust regression discontinuity approach, however, the impact of education on the number of children is no longer significant. The impact on the timing of first birth remained significant under the robust approach. Each year of female education postponed childbearing by three months, on average.Keywords: Egypt, female education, fertility, robust regression discontinuity
Procedia PDF Downloads 337319 Electricity Services and COVID-19: Understanding the Role of Infrastructure Improvements and Institutional Innovations
Authors: Javed Younas
Abstract:
Fiscal challenges pervade the electricity sector in many developing countries. Low bill payment and high theft mean utility customers have little incentive to conserve. It also means electricity distribution companies have less to invest in infrastructure maintenance, modernization, and technical upgrades. The low-quality electricity services can result impair the economic benefits from connections to the electrical grid. We study the impacts of two interventions implemented in Karachi, Pakistan, with the goal of reducing distribution losses and increasing revenue recovery: infrastructure improvements that made illegal connections physically more difficult and institutional innovations designed to increase communities’ trust in and cooperation with the utility. Using differences in implementation timing across space, we estimate the interventions’ impacts before the COVID-19 pandemic and their role in mitigating the pandemic’s effects on electricity services. Results indicate that the infrastructure improvements reduced losses, as well as the electricity delivered to the distribution system, a proxy for a generation. The institutional innovations significantly impacted revenue recovery, but not losses in their initial months; however, the efforts mitigated the pandemic’s negative effect on the utility finances.Keywords: electricity, infrastructure, losses, revenue recovery
Procedia PDF Downloads 195318 Overview of Resources and Tools to Bridge Language Barriers Provided by the European Union
Authors: Barbara Heinisch, Mikael Snaprud
Abstract:
A common, well understood language is crucial in critical situations like landing a plane. For e-Government solutions, a clear and common language is needed to allow users to successfully complete transactions online. Misunderstandings here may not risk a safe landing but can cause delays, resubmissions and drive costs. This holds also true for higher education, where misunderstandings can also arise due to inconsistent use of terminology. Thus, language barriers are a societal challenge that needs to be tackled. The major means to bridge language barriers is translation. However, achieving high-quality translation and making texts understandable and accessible require certain framework conditions. Therefore, the EU and individual projects take (strategic) actions. These actions include the identification, collection, processing, re-use and development of language resources. These language resources may be used for the development of machine translation systems and the provision of (public) services including higher education. This paper outlines some of the existing resources and indicate directions for further development to increase the quality and usage of these resources.Keywords: language resources, machine translation, terminology, translation
Procedia PDF Downloads 318317 Ovarian Stimulation and Oocyte Cryopreservation for Fertility Preservation in Adolescent Females at the Royal Children’s Hospital: A Case Series
Authors: Kira Merigan
Abstract:
BACKGROUND- Fertility preservation (FP) measures are increasingly recognised as an important consideration for children and adolescents planned to undergo potentially damaging gonadotoxic therapy. Worldwide, there are very few documented cases of FP in young females by way of ovarian stimulation and oocyte cryopreservation.AIM – To report a case series of mature oocyte cryopreservation in 5post-pubertal adolescents aged 14-17 years old, with varied medical conditions requiring gonadotoxic treatment. SETTING-These cases took place via a multidisciplinary team approach at The Royal Children’s Hospital, a large tertiary centre in Melbourne, Australia. INTERVENTION– Ovarian stimulation and oocyte collection was performed as detailed in each case. RESULTS –Across the 5 patients, 3-28 oocytes were retrieved. We report pre-treatment workup, complications, and delays to treatment. CONCLUSION- Oocyte cryopreservation may be a safe alternative to ovarian tissue cryopreservation (OTC) in the adolescent populationKeywords: fertility preservation, adolescent, ovarian stimulation, oocyte cryopreservation
Procedia PDF Downloads 165316 Governance Question and the Participatory Policy Making: Making the Process Functional in Nigeria
Authors: Albert T. Akume, P. D. Dahida
Abstract:
This paper examines the effect of various epochs of governments on policy making in Nigeria. The character of governance and public policy making of both epochs was exclusive, non-participatory and self-centric. As a consequence the interests of citizenry were not represented, neither protected nor sought to meet fairly the needs of all groups. The introduction of the post-1999 democratic government demand that the hitherto skewed pattern of policy making cease to be a character of governance. Hence, the need for citizen participation in the policy making process. The question then is what mode is most appropriate to engender public participation so as to make the policy making process functional? Given the prevailing social, economic and political dilemmas the utilization of the direct mode of citizen participation to affect policy outcome is doubtful if not unattainable. It is due to these predicament that this paper uses the documentary research design argues for the utilization of the indirect mode of citizen participation in the policy making process so as to affect public policy outcome appropriately and with less cost, acrimony and delays.Keywords: governance, public policy, participation, representation, civil society
Procedia PDF Downloads 372315 A quantitative Analysis of Impact of Potential Variables on the Energy Performance of Old and New Buildings in China
Authors: Yao Meng, Mahroo Eftekhari, Dennis Loveday
Abstract:
Currently, there are two types of heating systems in Chinese residential buildings, with respect to the controllability of the heating system, one is an old heating system without any possibility of controlling room temperature and another is a new heating system that provides temperature control of individual rooms. This paper is aiming to evaluate the impact of potential variables on the energy performance of old and new buildings respectively in China, and to explore how the use of individual room temperature control would change occupants’ heating behaviour and thermal comfort in Chinese residential buildings and its impact on the building energy performance. In the study, two types of residential buildings have been chosen, the new building install personal control on the heating system, together with ‘pay for what you use’ tariffs. The old building comprised uncontrolled heating with payment based on floor area. The studies were carried out in each building, with a longitudinal monitoring of indoor air temperature, outdoor air temperature, window position. The occupants’ behaviour and thermal sensation were evaluated by questionnaires. Finally, use the simulated analytic method to identify the impact of influence variables on energy use for both types of buildings.Keywords: residential buildings, China, design parameters, energy efficiency, simulation analytics method
Procedia PDF Downloads 549314 Renovation Planning Model for a Shopping Mall
Authors: Hsin-Yun Lee
Abstract:
In this study, the pedestrian simulation VISWALK integration and application platform ant algorithms written program made to construct a renovation engineering schedule planning mode. The use of simulation analysis platform construction site when the user running the simulation, after calculating the user walks in the case of construction delays, the ant algorithm to find out the minimum delay time schedule plan, and add volume and unit area deactivated loss of business computing, and finally to the owners and users of two different positions cut considerations pick out the best schedule planning. To assess and validate its effectiveness, this study constructed the model imported floor of a shopping mall floor renovation engineering cases. Verify that the case can be found from the mode of the proposed project schedule planning program can effectively reduce the delay time and the user's walking mall loss of business, the impact of the operation on the renovation engineering facilities in the building to a minimum.Keywords: pedestrian, renovation, schedule, simulation
Procedia PDF Downloads 412313 The Economic Value of Mastitis Resistance in Dairy Cattle in Kenya
Authors: Caleb B. Sagwa, Tobias O. Okeno, Alexander K. Kahi
Abstract:
Dairy cattle production plays an important role in the Kenyan economy. However, high incidences of mastitis is a major setback to the productivity in this industry. The current dairy cattle breeding objective in Kenya does not include mastitis resistance, mainly because the economic value of mastitis resistance has not been determined. Therefore this study aimed at estimating the economic value of mastitis resistance in dairy cattle in Kenya. Initial input parameters were obtained from literature on dairy cattle production systems in the tropics. Selection index methodology was used to derive the economic value of mastitis resistance. Somatic cell count (SCC) was used an indicator trait for mastitis resistance. The economic value was estimated relative to milk yield (MY). Economic values were assigned to SCC in a selection index such that the overall gain in the breeding goal trait was maximized. The option of estimating the economic value for SCC by equating the response in the trait of interest to its index response was considered. The economic value of mastitis resistance was US $23.64 while maximum response to selection for MY was US $66.01. The findings of this study provide vital information that is a pre-requisite for the inclusion of mastitis resistance in the current dairy cattle breeding goal in Kenya.Keywords: somatic cell count, milk quality, payment system, breeding goal
Procedia PDF Downloads 259312 Marketing Mixed Factors Affecting on Commercial Transactions Expectations through Social Networks
Authors: Ladaporn Pithuk
Abstract:
This study aims to investigate the marketing mixed factors that affecting on expectations about commercial transactions through social networks. The research method will using quantitative research, data was collected by questionnaires to person have experience access to trading over the internet for 400 sample by purposive sampling method. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and using quality function deployment for hypothesis testing. Finding the most significant interrelationship between marketing mixed factors and commercial transactions expectations through social networks are product and place the relationship of five ties product and place (location) is involved in almost all will make the site a model that meets the needs of the user visit. In terms of price, the promotion, privacy, personalization and providing a process technical. This will make operations more efficient, reduce confusion, duplication, delays in data transmission, including the creation of different elements in products and services.Keywords: commercial transactions expectations, marketing mixed factors, social networks, consumer behavior
Procedia PDF Downloads 236311 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard
Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein
Abstract:
The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement
Procedia PDF Downloads 95310 Artificial Intelligent Tax Simulator to Minimize Tax Liability for Multinational Corporations
Authors: Sean Goltz, Michael Mayo
Abstract:
The purpose of this research is to use Global-Regulation.com database of the world laws, focusing on tax treaties between countries, in order to create an AI-driven tax simulator that will run an AI agent through potential tax scenarios across countries. The AI agent goal is to identify the scenario that will result in minimum tax liability based on tax treaties between countries. The results will be visualized by a three dimensional matrix. This will be an online web application. Multinational corporations are running their business through multiple countries. These countries, in turn, have a tax treaty with many other countries to regulate the payment of taxes on income that is transferred between these countries. As a result, planning the best tax scenario across multiple countries and numerous tax treaties is almost impossible. This research propose to use Global-Regulation.com database of word laws in English (machine translated by Google and Microsoft API’s) in order to create a simulator that will include the information in the tax treaties. Once ready, an AI agent will be sent through the simulator to identify the scenario that will result in minimum tax liability. Identifying the best tax scenario across countries may save multinational corporations, like Google, billions of dollars annually. Given the nature of the raw data and the domain of taxes (i.e., numbers), this is a promising ground to employ artificial intelligence towards a practical and beneficial purpose.Keywords: taxation, law, multinational, corporation
Procedia PDF Downloads 195309 Thai Perception on Bitcoin Value
Authors: Toby Gibbs, Suwaree Yordchim
Abstract:
This research analyzes factors affecting the success of Litecoin Value within Thailand and develops a guideline for self-reliance for effective business implementation. Samples in this study included 119 people through surveys. The results revealed four main factors affecting the success as follows: 1) Future Career training should be pursued in applied Litecoin development. 2) Didn't grasp the concept of a digital currency or see the benefit of a digital currency. 3) There is a great need to educate the next generation of learners on the benefits of Litecoin within the community. 4) A great majority didn't know what Litecoin was. The guideline for self-reliance planning consisted of 4 aspects: 1) Development planning: by arranging meet up groups to conduct further education on Litecoin and share solutions on adoption into every day usage. Local communities need to develop awareness of the usefulness of Litecoin and share the value of Litecoin among friends and family. 2) Computer Science and Business Management staff should develop skills to expand on the benefits of Litecoin within their departments. 3) Further research should be pursued on how Litecoin Value can improve business and tourism within Thailand. 4) Local communities should focus on developing Litecoin awareness by encouraging street vendors to accept Litecoin as another form of payment for services rendered.Keywords: bitcoin, cryptocurrency, decentralized, business implementation
Procedia PDF Downloads 290308 Quick off the Mark with Achilles Tendon Rupture
Authors: Emily Moore, Andrew Gaukroger, Matthew Solan, Lucy Bailey, Alexandra Boxall, Andrew Carne, Chintu Gadamsetty, Charlotte Morley, Katy Western, Iwona Kolodziejczyk
Abstract:
Introduction: Rupture of the Achilles tendon is common and has a long recovery period. Most cases are managed non-operatively. Foot and Ankle Surgeons advise an ultrasound scan to check the gap between the torn ends. A large gap (with the ankle in equinus) is a relative indication for surgery. The definitive decision regarding surgical versus non-operative management can only be made once an ultrasound scan is undertaken and the patient is subsequently reviewed by a Foot and Ankle surgeon. To get to this point, the patient journey involves several hospital departments. In nearby trusts, patients reattend for a scan and go to the plaster room both before and after the ultrasound for removal and re-application of the cast. At a third visit to the hospital, the surgeon and patient discuss options for definitive treatment. It may take 2-3 weeks from the initial Emergency Department visit before the final treatment decision is made. This “wasted time” is ultimately added to the recovery period for the patient. In this hospital, Achilles rupture patients are seen in a weekly multidisciplinary OneStop Heel Pain clinic. This pathway was already efficient but subject to occasional frustrating delays if a key staff member was absent. A new pathway was introduced with the goal to reduce delays to a definitive treatment plan. Method: A retrospective series of Achilles tendon ruptures managed according to the 2019 protocol was identified. Time taken from the Emergency Department to have both an ultrasound scan and specialist Foot and Ankle surgical review were calculated. 30 consecutive patients were treated with our new pathway and prospectively followed. The time taken for a scan and for specialist review were compared to the 30 consecutive cases from the 2019 (pre-COVID) cohort. The new pathway includes 1. A new contoured splint applied to the front of the injured limb held with a bandage. This can be removed and replaced (unlike a plaster cast) in the ultrasound department, removing the need for plaster room visits. 2. Urgent triage to a Foot and Ankle specialist. 3. Ultrasound scan for assessment of rupture gap and deep vein thrombosis check. 4. Early decision regarding surgery. Transfer to weight bearing in a prosthetic boot in equinuswithout waiting for the once-a-week clinic. 5. Extended oral VTE prophylaxis. Results: The time taken for a patient to have both an ultrasound scan and specialist review fell > 50%. All patients in the new pathway reached a definitive treatment decision within one week. There were no significant differences in patient demographics or rates of surgical vs non-operative treatment. The mean time from Emergency Department visit to specialist review and ultrasound scan fell from 8.7 days (old protocol) to 2.9 days (new pathway). The maximum time for this fell from 23 days (old protocol) to 6 days (new pathway). Conclusion: Teamwork and innovation have improved the experience for patients with an Achilles tendon rupture. The new pathway brings many advantages - reduced time in the Emergency Department, fewer hospital visits, less time using crutches and reduced overall recovery time.Keywords: orthopaedics, achilles rupture, ultrasound, innovation
Procedia PDF Downloads 121307 The Role of Tax Management Components in Creating Value or Increasing Risk of Tehran Stock Exchange Firms
Authors: Fereshteh Darash
Abstract:
Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk
Procedia PDF Downloads 134306 Factors Constraining the Utilization of Risk Management Strategies in the Execution of Public Construction Projects in North East Nigeria
Authors: S. U. Kunya, S. A. Mohammad
Abstract:
Construction projects in Nigeria are characterized with risks emanating from delays and accompanying cost-overruns. The aim of the study was to identify and assess factors constraining the utilization of risk management strategies in the execution of public construction project in North-East Nigeria. Data was collected with the aid of a well-structured questionnaire administered to three identified projects in the North-east. Data collected were analysed using the severity index. Findings revealed political involvement, selection of inexperienced contractors and lack of coordinated public sector strategy as the most severe factors constraining the utilization of risk management strategies. The study recommended that: formulation of laws to prevent negative political meddling in construction projects; selection of experienced, risk-informed contractors; and comprehensive risk assessment and planning on all public construction projects.Keywords: factors, Nigeria, north-east, public projects, risk management, strategies, utilization
Procedia PDF Downloads 530305 An Agent-Based Modelling Simulation Approach to Calculate Processing Delay of GEO Satellite Payload
Authors: V. Vicente E. Mujica, Gustavo Gonzalez
Abstract:
The global coverage of broadband multimedia and internet-based services in terrestrial-satellite networks demand particular interests for satellite providers in order to enhance services with low latencies and high signal quality to diverse users. In particular, the delay of on-board processing is an inherent source of latency in a satellite communication that sometimes is discarded for the end-to-end delay of the satellite link. The frame work for this paper includes modelling of an on-orbit satellite payload using an agent model that can reproduce the properties of processing delays. In essence, a comparison of different spatial interpolation methods is carried out to evaluate physical data obtained by an GEO satellite in order to define a discretization function for determining that delay. Furthermore, the performance of the proposed agent and the development of a delay discretization function are together validated by simulating an hybrid satellite and terrestrial network. Simulation results show high accuracy according to the characteristics of initial data points of processing delay for Ku bands.Keywords: terrestrial-satellite networks, latency, on-orbit satellite payload, simulation
Procedia PDF Downloads 269304 Developing a Web-Based Workflow Management System in Cloud Computing Platforms
Authors: Wang Shuen-Tai, Lin Yu-Ching, Chang Hsi-Ya
Abstract:
Cloud computing is the innovative and leading information technology model for enabling convenient, on-demand network access to a shared pool of configurable computing resources that can be rapidly provisioned and released with minimal management effort. In this paper, we aim at the development of workflow management system for cloud computing platforms based on our previous research on the dynamic allocation of the cloud computing resources and its workflow process. We took advantage of the HTML 5 technology and developed web-based workflow interface. In order to enable the combination of many tasks running on the cloud platform in sequence, we designed a mechanism and developed an execution engine for workflow management on clouds. We also established a prediction model which was integrated with job queuing system to estimate the waiting time and cost of the individual tasks on different computing nodes, therefore helping users achieve maximum performance at lowest payment. This proposed effort has the potential to positively provide an efficient, resilience and elastic environment for cloud computing platform. This development also helps boost user productivity by promoting a flexible workflow interface that lets users design and control their tasks' flow from anywhere.Keywords: web-based, workflow, HTML5, Cloud Computing, Queuing System
Procedia PDF Downloads 306303 Availability Strategy of Medical Information for Telemedicine Services
Authors: Rozo D. Juan Felipe, Ramírez L. Leonardo Juan, Puerta A. Gabriel Alberto
Abstract:
The telemedicine services require correct computing resource management to guarantee productivity and efficiency for medical and non-medical staff. The aim of this study was to examine web management strategies to ensure the availability of resources and services in telemedicine so as to provide medical information management with an accessible strategy. In addition, to evaluate the quality-of-service parameters, the followings were measured: delays, throughput, jitter, latency, available bandwidth, percent of access and denial of services based of web management performance map with profiles permissions and database management. Through 24 different test scenarios, the results show 100% in availability of medical information, in relation to access of medical staff to web services, and quality of service (QoS) of 99% because of network delay and performance of computer network. The findings of this study suggest that the proposed strategy of web management is an ideal solution to guarantee the availability, reliability, and accessibility of medical information. Finally, this strategy offers seven user profile used at telemedicine center of Bogota-Colombia keeping QoS parameters suitable to telemedicine services.Keywords: availability, medical information, QoS, strategy, telemedicine
Procedia PDF Downloads 203302 Fault Diagnosis of Nonlinear Systems Using Dynamic Neural Networks
Authors: E. Sobhani-Tehrani, K. Khorasani, N. Meskin
Abstract:
This paper presents a novel integrated hybrid approach for fault diagnosis (FD) of nonlinear systems. Unlike most FD techniques, the proposed solution simultaneously accomplishes fault detection, isolation, and identification (FDII) within a unified diagnostic module. At the core of this solution is a bank of adaptive neural parameter estimators (NPE) associated with a set of single-parameter fault models. The NPEs continuously estimate unknown fault parameters (FP) that are indicators of faults in the system. Two NPE structures including series-parallel and parallel are developed with their exclusive set of desirable attributes. The parallel scheme is extremely robust to measurement noise and possesses a simpler, yet more solid, fault isolation logic. On the contrary, the series-parallel scheme displays short FD delays and is robust to closed-loop system transients due to changes in control commands. Finally, a fault tolerant observer (FTO) is designed to extend the capability of the NPEs to systems with partial-state measurement.Keywords: hybrid fault diagnosis, dynamic neural networks, nonlinear systems, fault tolerant observer
Procedia PDF Downloads 398301 Passengers’ Behavior Analysis under the Public Transport Disruption: An Agent-Based Simulation
Abstract:
This paper study the travel behavior of passengers in a public transport disruption under information provision strategies. We develop a within-day approach for multi-agent simulation to evaluate the behavior of the agents, under comprehensive scenarios through various information exposure, equilibrium, and non-equilibrium scenarios. In particular, we quantify the effects of information strategies in disruption situation on passengers’ satisfaction, number of involved agents, and the caused delay. An agent-based micro-simulation model (MATSim) is applied for the city of Zürich, Switzerland, for the purpose of activity-based simulation in a multimodal network. Statistic outcome is analysed for all the agents who may be involved in the disruption. Agents’ movement in the public transport network illustrates agents’ adaptations to available information about the disruption. Agents’ delays and utility reveal that information significantly affects agents’ satisfaction and delay in public transport disruption. Besides, while the earlier availability of the information causes the fewer consequent delay for the involved agents, however, it also leads to more amount of affected agents.Keywords: agent-based simulation, disruption management, passengers’ behavior simulation, public transport
Procedia PDF Downloads 151300 Application of Lean Manufacturing Tools in Hot Asphalt Production
Authors: S. Bayona, J. Nunez, D. Paez, C. Diaz
Abstract:
The application of Lean manufacturing tools continues to be an effective solution for increasing productivity, reducing costs and eliminating waste in the manufacture of goods and services. This article analyzes the production process of a hot asphalt manufacturing company from an administrative and technical perspective. Three main phases were analyzed, the first phase was related to the determination of the risk priority number of the main operations in asphalt mix production process by an FMEA (Failure Mode Effects Analysis), in the second phase the Value Stream Mapping (VSM) of the production line was performed and in the third phase a SWOT (Strengths, Weaknesses Opportunities, Threats) matrix was constructed. Among the most valued failure modes were the lack training of workers in occupational safety and health issues, the lack of signaling and classification of granulated material, and the overweight of vehicles loaded. The analysis of the results in the three phases agree on the importance of training operational workers, improve communication with external actors in order to minimize delays in material orders and strengthen control suppliers.Keywords: asphalt, lean manufacturing, productivity, process
Procedia PDF Downloads 113299 Automatic Thresholding for Data Gap Detection for a Set of Sensors in Instrumented Buildings
Authors: Houda Najeh, Stéphane Ploix, Mahendra Pratap Singh, Karim Chabir, Mohamed Naceur Abdelkrim
Abstract:
Building systems are highly vulnerable to different kinds of faults and failures. In fact, various faults, failures and human behaviors could affect the building performance. This paper tackles the detection of unreliable sensors in buildings. Different literature surveys on diagnosis techniques for sensor grids in buildings have been published but all of them treat only bias and outliers. Occurences of data gaps have also not been given an adequate span of attention in the academia. The proposed methodology comprises the automatic thresholding for data gap detection for a set of heterogeneous sensors in instrumented buildings. Sensor measurements are considered to be regular time series. However, in reality, sensor values are not uniformly sampled. So, the issue to solve is from which delay each sensor become faulty? The use of time series is required for detection of abnormalities on the delays. The efficiency of the method is evaluated on measurements obtained from a real power plant: an office at Grenoble Institute of technology equipped by 30 sensors.Keywords: building system, time series, diagnosis, outliers, delay, data gap
Procedia PDF Downloads 243