Search results for: Maha Saliba Foster
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 582

Search results for: Maha Saliba Foster

522 Reduced Model Investigations Supported by Fuzzy Cognitive Map to Foster Circular Economy

Authors: A. Buruzs, M. F. Hatwágner, L. T. Kóczy

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The aim of the present paper is to develop an integrated method that may provide assistance to decision makers during system planning, design, operation and evaluation. In order to support the realization of Circular Economy (CE), it is essential to evaluate local needs and conditions which help to select the most appropriate system components and resource needs. Each of these activities requires careful planning, however, the model of CE offers a comprehensive interdisciplinary framework. The aim of this research was to develop and to introduce a practical methodology for evaluation of local and regional opportunities to promote CE.

Keywords: circular economy, factors, fuzzy cognitive map, model reduction, sustainability

Procedia PDF Downloads 208
521 Influence of Bottom Ash on the Geotechnical Parameters of Clayey Soil

Authors: Tanios Saliba, Jad Wakim, Elie Awwad

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Clayey soils exhibit undesirable problems in civil engineering project: poor bearing soil capacity, shrinkage, cracking, …etc. On the other hand, the increasing production of bottom ash and its disposal in an eco-friendly manner is a matter of concern. Soil stabilization using bottom ash is a new technic in the geo-environmental engineering. It can be used wherever a soft clayey soil is encountered in foundations or road subgrade, instead of using old technics such as cement-soil mixing. This new technology can be used for road embankments and clayey foundations platform (shallow or deep foundations) instead of replacing bad soil or using old technics which aren’t eco-friendly. Moreover, applying this new technic in our geotechnical engineering projects can reduce the disposal of the bottom ash problem which is getting bigger day after day. The research consists of mixing clayey soil with different percentages of bottom ash at different values of water content, and evaluates the mechanical properties of every mix: the percentages of bottom ash are 10% 20% 30% 40% and 50% with values of water content of 25% 35% and 45% of the mix’s weight. Before testing the different mixes, clayey soil’s properties were determined: Atterbeg limits, soil’s cohesion and friction angle and particle size distribution. In order to evaluate the mechanical properties and behavior of every mix, different tests are conducted: -Direct shear test in order to determine the cohesion and internal friction angle of every mix. -Unconfined compressive strength (stress strain curve) to determine mix’s elastic modulus and compressive strength. Soil samples are prepared in accordance with the ASTM standards, and tested at different times, in order to be able to emphasize the influence of the curing period on the variation of the mix’s mechanical properties and characteristics. As of today, the results obtained are very promising: the mix’s cohesion and friction angle vary in function of the bottom ash percentage, water content and curing period: the cohesion increases enormously before decreasing for a long curing period (values of mix’s cohesion are larger than intact soil’s cohesion) while internal friction angle keeps on increasing even when the curing period is 28 days (the tests largest curing period), which give us a better soil behavior: less cracks and better soil bearing capacity.

Keywords: bottom ash, Clayey soil, mechanical properties, tests

Procedia PDF Downloads 152
520 Embedding Looping Concept into Corporate CSR Strategy for Sustainable Growth: An Exploratory Study

Authors: Vani Tanggamani, Azlan Amran

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The issues of Corporate Social Responsibility (CSR) have been extended from developmental economics to corporate and business in recent years. Research in issues related to CSR is deemed to make higher impacts as CSR encourages long-term economy and business success without neglecting social, environmental risks, obligations and opportunities. Therefore, CSR is a key matter for any organisation aiming for long term sustainability since business incorporates principles of social responsibility into each of its business decisions. Thus, this paper presents a theoretical proposition based on stakeholder theory from the organisational perspective as a foundation for better CSR practices. The primary subject of this paper is to explore how looping concept can be effectively embedded into corporate CSR strategy to foster sustainable long term growth. In general, the concept of a loop is a structure or process, the end of which is connected to the beginning, whereas the narrow view of a loop in business field means plan, do, check, and improve. In this sense, looping concept is a blend of balance and agility with the awareness to know when to which. Organisations can introduce similar pull mechanisms by formulating CSR strategies in order to perform the best plan of actions in real time, then a chance to change those actions, pushing them toward well-organized planning and successful performance. Through the analysis of an exploratory study, this paper demonstrates that approaching looping concept in the context of corporate CSR strategy is an important source of new idea to propel CSR practices by deepening basic understanding through the looping concept which is increasingly necessary to attract and retain business stakeholders include people such as employees, customers, suppliers and other communities for long-term business survival. This paper contributes to the literature by providing a fundamental explanation of how the organisations will experience less financial and reputation risk if looping concept logic is integrated into core business CSR strategy.The value of the paper rests in the treatment of looping concept as a corporate CSR strategy which demonstrates "looping concept implementation framework for CSR" that could further foster business sustainability, and help organisations move along the path from laggards to leaders.

Keywords: corporate social responsibility, looping concept, stakeholder theory, sustainable growth

Procedia PDF Downloads 359
519 The Importance of Value Added Services Provided by Science and Technology Parks to Boost Entrepreneurship Ecosystem in Turkey

Authors: Faruk Inaltekin, Imran Gurakan

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This paper will aim to discuss the importance of value-added services provided by Science and Technology Parks for entrepreneurship development in Turkey. Entrepreneurship is vital subject for all countries. It has not only fostered economic development but also promoted innovation at local and international levels. To foster high tech entrepreneurship ecosystem, Technopark (Science and Technology Park/STP) concept was initiated with the establishment of Silicon Valley in the 1950s. The success and rise of Silicon Valley led to the spread of technopark activities. Developed economies have been setting up projects to plan and build STPs since the 1960s and 1970s. To promote the establishment of STPs, necessary legislations were made by Ministry of Science, Industry, and Technology in 2001, Technology Development Zones Law (No. 4691) and it has been revised in 2016 to provide more supports. STPs’ basic aim is to provide customers high-quality office spaces with various 'value added services' such as business development, network connections, cooperation programs, investor/customers meetings and internationalization services. For this aim, STPs should help startups deal with difficulties in the early stages and to support mature companies’ export activities in the foreign market. STPs should support the production, commercialization and more significantly internationalization of technology-intensive business and foster growth of companies. Nowadays within this value-added services, internationalization is very popular subject in the world. Most of STPs design clusters or accelerator programs in order to support their companies in the foreign market penetration. If startups are not ready for international competition, STPs should help them to get ready for foreign market with training and mentoring sessions. These training and mentoring sessions should take a goal based approach to working with companies. Each company has different needs and goals. Therefore the definition of ‘success' varies for each company. For this reason, it is very important to create customized value added services to meet the needs of startups. After local supports, STPs should also be able to support their startups in foreign market. Organizing well defined international accelerator program plays an important role in this mission. Turkey is strategically placed between key markets in Europe, Russia, Central Asia and the Middle East. Its population is young and well educated. So both government agencies and the private sectors endeavor to foster and encourage entrepreneurship ecosystem with many supports. In sum, the task of technoparks with these and similar value added services is very important for developing entrepreneurship ecosystem. The priorities of all value added services are to identify the commercialization and growth obstacles faced by entrepreneurs and get rid of them with the one-to-one customized services. Also, in order to have a healthy startup ecosystem and create sustainable entrepreneurship, stakeholders (technoparks, incubators, accelerators, investors, universities, governmental organizations etc.) should fulfill their roles and/or duties and collaborate with each other. STPs play an important role as bridge for these stakeholders & entrepreneurs. STPs always should benchmark and renew services offered to how to help the start-ups to survive, develop their business and benefit from these stakeholders.

Keywords: accelerator, cluster, entrepreneurship, startup, technopark, value added services

Procedia PDF Downloads 118
518 Reduce of the Consumption of Industrial Kilns a Pottery Kiln as Example, Recovery of Lost Energy Using a System of Heat Exchangers and Modeling of Heat Transfer Through the Walls of the Kiln

Authors: Maha Bakkari, Fatiha Lemmeni, Rachid Tadili

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In this work, we present some characteristics of the furnace studied, its operating principle and the experimental measurements of the evolutions of the temperatures inside and outside the walls of the This work deals with the problem of energy consumption of pottery kilns whose energy consumption is relatively too high. In this work, we determined the sources of energy loss by studying the heat transfer of a pottery furnace, we proposed a recovery system to reduce energy consumption, and then we developed a numerical model modeling the transfers through the walls of the furnace and to optimize the insulation (reduce heat losses) by testing multiple insulators. The recovery and reuse of energy recovered by the recovery system will present a significant gain in energy consumption of the oven and cooking time. This research is one of the solutions that helps reduce the greenhouse effect of the planet earth, a problem that worries the world.

Keywords: recovery lost energy, energy efficiency, modeling, heat transfer

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517 Valorization of By-Products through Feed Formulation for Tilapia sp: Zootechnical Performance Study

Authors: Redhouane Benfares, Kamel Boudjemaa, Affaf Kord, Sonia Messis, Linda Farai, Belkacem Guenachi, Kherarba Maha, Jaroslava ŠVarc-Gajić

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In recent years valorization of biowaste has attracted a lot of attention worldwide owing to its high nutritional value and low price. In this work, biowaste of animal (sardines) and plant (tomato) biowaste was used to formulate a new feed for red tilapia that showed to be competitive in its price, and zootechnical performance in comparison to commercially available tilapia feeds. Mathematical modelling was used to formulate optimal feed composition with favorable chemical composition and the lowest price. Formulated feed had high protein content (40.76%) and an energy value of 279.6 Kcal/100 g. Optimised feed was manufactured and compared to commercially available reference feed with respect to feeding intake, feed efficiency, the specific growth rate of fingerlings of Tilapia sp, and, most important, zootechnical parameters. With a fish survival rate of 100% calculated feed conversion index for the formulated feed was 2.7.

Keywords: conversion index, fish waste, formulated feed, tomato waste

Procedia PDF Downloads 112
516 Modeling the Impacts of Road Construction on Lands Values

Authors: Maha Almumaiz, Harry Evdorides

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Change in land value typically occurs when a new interurban road construction causes an increase in accessibility; this change in the adjacent lands values differs according to land characteristics such as geographic location, land use type, land area and sale time (appraisal time). A multiple regression model is obtained to predict the percent change in land value (CLV) based on four independent variables namely land distance from the constructed road, area of land, nature of land use and time from the works completion of the road. The random values of percent change in land value were generated using Microsoft Excel with a range of up to 35%. The trend of change in land value with the four independent variables was determined from the literature references. The statistical analysis and model building process has been made by using the IBM SPSS V23 software. The Regression model suggests, for lands that are located within 3 miles as the straight distance from the road, the percent CLV is between (0-35%) which is depending on many factors including distance from the constructed road, land use, land area and time from works completion of the new road.

Keywords: interurban road, land use types, new road construction, percent CLV, regression model

Procedia PDF Downloads 241
515 Thermo-Mechanical Processing of Armor Steel Plates

Authors: Taher El-Bitar, Maha El-Meligy, Eman El-Shenawy, Almosilhy Almosilhy, Nader Dawood

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The steel contains 0.3% C and 0.004% B, beside Mn, Cr, Mo, and Ni. The alloy was processed by using 20-ton capacity electric arc furnace (EAF), and then refined by ladle furnace (LF). Liquid steel was cast as rectangular ingots. Dilatation test showed the critical transformation temperatures Ac1, Ac3, Ms and Mf as 716, 835, 356, and 218 °C. The ingots were austenitized and soaked and then rough rolled to thin slabs with 80 mm thickness. The thin slabs were then reheated and soaked for finish rolling to 6.0 mm thickness plates. During the rough rolling, the roll force increases as a result of rolling at temperatures less than recrystallization temperature. However, during finish rolling, the steel reflects initially continuous static recrystallization after which it shows strain hardening due to fall of temperature. It was concluded that, the steel plates were successfully heat treated by quenching-tempering at 250 ºC for 20 min.

Keywords: armor steel, austenitizing, critical transformation temperatures (CTTs), dilatation curve, martensite, quenching, rough and finish rolling processes, soaking, tempering, thermo-mechanical processing

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514 Genistein Treatment Confers Protection Against Gliopathy & Vasculopathy of the Diabetic Retina in Rats

Authors: Sanaa AM Elgayar, Sohair A Eltony, Maha Mahmoud Abd El Rouf

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Background: Retinopathy remains an important complication of diabetes. Aim of work: This work was carried out to evaluate the protective effects of genistein from diabetic retinopathy in rat. Material and Methods: Fifteen adult male albino rats were divided into two groups; Group I: control (n=5) and Group II: streptozotocin induced diabetic group (n=10), which is equally divided into two subgroups; IIa (diabetic vehicle control) and IIb (diabetic genistein-treated). Specimens were taken from the retina 12 weeks post induction, processed and examined using light, immunohistochemical, ultrastructural techniques. Blood samples were assayed for the levels of glucose. Results: In comparison with the diabetic non-treated group, the histological changes in macro and microglial glial cells reactivity and retinal blood capillaries were improved in genistein-treated groups. In addition, GFAP and iNOS expressions in the retina and the blood glucose level were reduced. Conclusion: Genistein ameliorates the histological changes of diabetic retinopathy reaching healing features, which resemble that of a normal retina.

Keywords: diabetic retinopathy, genistein, glia, capillaries.

Procedia PDF Downloads 285
513 Human Mesenchymal Stem Cells as a Potential Source for Cell Therapy in Liver Disorders

Authors: Laila Montaser, Hala Gabr, Maha El-Bassuony, Gehan Tawfeek

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Orthotropic liver transplantation (OLT) is the final procedure of both end stage and metabolic liver diseases. Hepatocyte transplantation is an alternative for OLT, but the sources of hepatocytes are limited. Bone marrow mesenchymal stem cells (BM-MSCs) can differentiate into hepatocyte-like cells and are a potential alternative source for hepatocytes. The MSCs from bone marrow are a promising target population as they are capable of differentiating along multiple lineages and, at least in vitro, have significant expansion capability. MSCs from bone marrow may have the potential to differentiate in vitro and in vivo into hepatocytes. Our study examined whether mesenchymal stem cells (MSCs), which are stem cells originated from human bone marrow, are able to differentiate into functional hepatocyte-like cells in vitro. Our aim was to investigate the differentiation potential of BM-MSCs into hepatocyte-like cells. Adult stem cell therapy could solve the problem of degenerative disorders, including liver disease.

Keywords: bone marrow, differentiation, hepatocyte, stem cells

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512 Reviving Sustainable Architecture in Non-Wester Culture

Authors: Khaled Asfour

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Going for LEED certification is the latest concern in Egyptian practice that only materialized during the last 4 years. Egyptian Consultant Group (ECG) together with Credit Agricole had the vision to design a headquarters (Cairo) that delivers a serious sustainable design. The bank is a strong advocator of “green banking” and supports renewable energy and energy saving projects. Their HQ in Cairo has passed all the hurdles to become the first platinum LEED certificate holder in Egypt. With this design Egyptian practice has finally re-engaged in a serious way with its long-standing traditions in sustainable architecture. Perhaps the closest to our memory is the medieval houses of Cairo. Few centuries later these qualities disappeared with the advent of Modern Movement that focused more on standard modernist image making than real localized quality of living environments. The first person to note this disappearance was Hassan Fathy half a century ago. Despite international applaud for his efforts he had no effect on prevailing local practice that continued senselessly adopting recycled modernist templates. The Egyptian society was not ready to accept any reference to historic architecture. Disciples of Hassan Fathy, few decades later sought, of tackling the lack of interest in green architecture in a different way. Mohamed Awad introduced in his design sustainable ideals inspired from traditional architecture rather than recycling directly historic forms and images. Despite success, this approach did not go far enough to influence the prevailing practice. Since year 2000 Egyptian economy was ebbing and flowing dramatically. This staggering fluctuation coupled by energy crisis has disillusioned architects and clients on the issue of modern image making. No more shining architecture under the sun with high running cost of fossil fuel. They sought of adopting contemporary green measures that offer pleasant living while saving on energy. A revival is on its way but is very slow and timid. The paper will present this problem of reviving sustainable architecture. How this process can be accelerated in order to give stronger impact on current practice will be addressed through the works of Mario Cucinella and Norman Foster.

Keywords: LEED certification, Hasan Fathy, Medieval architecture, Mario Cucinella, Norman Foster

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511 Implementing Online Blogging in Specific Context Using Process-Genre Writing Approach in Saudi EFL Writing Class to Improve Writing Learning and Teaching Quality

Authors: Sultan Samah A. Alenezi

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Many EFL teachers are eager to look into the best way to suit the needs of their students in EFL writing courses. Numerous studies suggest that online blogging may present a social interaction opportunity for EFL writing students. Additionally, it can foster peer collaboration and social support in the form of scaffolding, which, when viewed from the perspective of socio-cultural theory, can boost social support and foster the development of students' writing abilities. This idea is based on Vygotsky's theories, which emphasize how collaboration and social interaction facilitate effective learning. In Saudi Arabia, students are taught to write using conventional methods that are totally under the teacher's control. Without any peer contact or cooperation, students are spoon-fed in a passive environment. This study included the cognitive processes of the genre-process approach into the EFL writing classroom to facilitate the use of internet blogging in EFL writing education. Thirty second-year undergraduate students from the Department of Languages and Translation at a Saudi college participated in this study. This study employed an action research project that blended qualitative and quantitative methodologies to comprehend Saudi students' perceptions and experiences with internet blogging in an EFL process-genre writing classroom. It also looked at the advantages and challenges people faced when blogging. They included a poll, interviews, and blog postings made by students. The intervention's outcomes showed that merging genre-process procedures with blogging was a successful tactic, and the Saudi students' perceptions of this method of online blogging for EFL writing were quite positive. The socio-cultural theory constructs that Vygotsky advocates, such as scaffolding, collaboration, and social interaction, were also improved by blogging. These elements demonstrated the improvement in the students' written, reading, social, and collaborative thinking skills, as well as their positive attitudes toward English-language writing. But the students encountered a variety of problems that made blogging difficult for them. These problems ranged from technological ones, such sluggish internet connections, to learner inadequacies, like a lack of computer know-how and ineffective time management.

Keywords: blogging, process-gnere approach, saudi learenrs, writing quality

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510 Platform-as-a-Service Sticky Policies for Privacy Classification in the Cloud

Authors: Maha Shamseddine, Amjad Nusayr, Wassim Itani

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In this paper, we present a Platform-as-a-Service (PaaS) model for controlling the privacy enforcement mechanisms applied on user data when stored and processed in Cloud data centers. The proposed architecture consists of establishing user configurable ‘sticky’ policies on the Graphical User Interface (GUI) data-bound components during the application development phase to specify the details of privacy enforcement on the contents of these components. Various privacy classification classes on the data components are formally defined to give the user full control on the degree and scope of privacy enforcement including the type of execution containers to process the data in the Cloud. This not only enhances the privacy-awareness of the developed Cloud services, but also results in major savings in performance and energy efficiency due to the fact that the privacy mechanisms are solely applied on sensitive data units and not on all the user content. The proposed design is implemented in a real PaaS cloud computing environment on the Microsoft Azure platform.

Keywords: privacy enforcement, platform-as-a-service privacy awareness, cloud computing privacy

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509 SiC Merged PiN and Schottky (MPS) Power Diodes Electrothermal Modeling in SPICE

Authors: A. Lakrim, D. Tahri

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This paper sets out a behavioral macro-model of a Merged PiN and Schottky (MPS) diode based on silicon carbide (SiC). This model holds good for both static and dynamic electrothermal simulations for industrial applications. Its parameters have been worked out from datasheets curves by drawing on the optimization method: Simulated Annealing (SA) for the SiC MPS diodes made available in the industry. The model also adopts the Analog Behavioral Model (ABM) of PSPICE in which it has been implemented. The thermal behavior of the devices was also taken into consideration by making use of Foster’ canonical network as figured out from electro-thermal measurement provided by the manufacturer of the device.

Keywords: SiC MPS diode, electro-thermal, SPICE model, behavioral macro-model

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508 Developing Innovations in Classrom Teaching: Process or Product

Authors: Mani Ram Sharma

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We live in a busy world with sudden distractions and many things to think about. The rapid speed of science and technology keeps our world in constant motion. Students leaving the classroom after being taught by the teachers are thinking about a thousand things: "Did I understand what teacher taught?" However, when they come into the classroom, as teachers, we expect them to be ready to learn, ready to receive information, and retain it. There is a question that how can learners do this with so much in their learning process. It is obliviously with the use of innovation in the classroom. It fosters the students to learn innovatively to establish learner's autonomy. This article outlines the role, need, and process of innovation in the language classroom and teaching.

Keywords: distraction, foster, innovation, learner's autonomy, retainment

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507 Anti-Scale Magnetic Method as a Prevention Method for Calcium Carbonate Scaling

Authors: Maha Salman, Gada Al-Nuwaibit

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The effect of anti-scale magnetic method (AMM) in retarding scaling deposition is confirmed by many researchers, to result in new crystal morphology, the crystal which has the tendency to remain suspended more than precipitated. AMM is considered as an economic method when compared to other common methods used for scale prevention in desalination plant as acid treatment and addition of antiscalant. The current project was initiated to evaluate the effectiveness of AMM in preventing calcium carbonate scaling. The AMM was tested at different flow velocities (1.0, 0.5, 0.3, 0.1, and 0.003 m/s), different operating temperatures (50, 70, and 90°C), different feed pH and different magnetic field strength. The results showed that AMM was effective in retarding calcium carbonate scaling deposition, and the performance of AMM depends strongly on the flow velocity. The scaling retention time was found to be affected by the operating temperatures, flow velocity, and magnetic strength (MS), and in general, it was found that as the operating temperatures increased the effectiveness of the AMM in retarding calcium carbonate (CaCO₃) scaling increased.

Keywords: magnetic treatment, field strength, flow velocity, magnetic scale retention time

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506 Transformative Pedagogy and Online Adult Education

Authors: Glenn A. Palmer, Lorenzo Bowman, Juanita Johnson-Bailey

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The ubiquitous economic upheaval that has gripped the global environment in the past few years displaced many workers through unemployment or underemployment. Globally, this disruption has caused many adult workers to seek additional education or skills to remain competitive, and acquire the ability and options to find gainful employment. While many learners have availed themselves of some opportunities to be retrained and retooled at locations within their communities, others have explored those options through the online learning environment. This paper examines the empirical research that explores the various strategies that are used in the adult online learning community that could also foster transformative learning.

Keywords: online learning, transformational learning, adult education, economic crisis, unemployment

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505 Using Integrative Assessment in Distance Learning: The Case of Department of Education - Navotas City

Authors: Meduranda Marco

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This paper aimed to discuss the Integrative Assessment (IA) initiative of the Schools Division Office - Navotas City. The introduction provided a brief landscape analysis of the current state of education, the context of SDO Navotas, and the rationale for the administration of Integrative Assessment (IA) in schools. The IA methodology, procedure, and implementation activities were also shared. Feedback and reports on IA showed positive results as all schools in the Division were able to operationalize IA and consequently foster academic ease for learners and parents. Challenges met after compliance were also documented and strategies to continuously improve the Integrative Assessment process were proposed.

Keywords: distance learning assessment, integrative assessment, academic ease, learning outcomes evaluation

Procedia PDF Downloads 108
504 Short Text Classification for Saudi Tweets

Authors: Asma A. Alsufyani, Maram A. Alharthi, Maha J. Althobaiti, Manal S. Alharthi, Huda Rizq

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Twitter is one of the most popular microblogging sites that allows users to publish short text messages called 'tweets'. Increasing the number of accounts to follow (followings) increases the number of tweets that will be displayed from different topics in an unclassified manner in the timeline of the user. Therefore, it can be a vital solution for many Twitter users to have their tweets in a timeline classified into general categories to save the user’s time and to provide easy and quick access to tweets based on topics. In this paper, we developed a classifier for timeline tweets trained on a dataset consisting of 3600 tweets in total, which were collected from Saudi Twitter and annotated manually. We experimented with the well-known Bag-of-Words approach to text classification, and we used support vector machines (SVM) in the training process. The trained classifier performed well on a test dataset, with an average F1-measure equal to 92.3%. The classifier has been integrated into an application, which practically proved the classifier’s ability to classify timeline tweets of the user.

Keywords: corpus creation, feature extraction, machine learning, short text classification, social media, support vector machine, Twitter

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503 The Finance of Happiness: Thinking Finance from the Science of Happiness Perspective

Authors: Renaud Gaucher

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Research on happiness has developed significantly in the past fifty years and economics and the political science are starting to be influenced by advances in the field. Until recently, finance has stayed outside this movement. The goal of our research is to integrate finance into this movement conceptually. We explain the why, the what and the how of the finance of happiness. We then study the relationship between corporate finance and happiness. We discuss the optimization of the relationship between the financial performance of a firm and the happiness at work of its employees, and the reduction of financial risk by developing goods that foster the happiness of their users. Finally we look at the development of happiness investment funds, that is investment funds founded on happiness research, and the best ways to share risks and earnings to build a happier society.

Keywords: finance, happiness, investment fund, risk

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

Authors: J. T. Manhire

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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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501 The Reliability of Management Earnings Forecasts in IPO Prospectuses: A Study of Managers’ Forecasting Preferences

Authors: Maha Hammami, Olfa Benouda Sioud

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This study investigates the reliability of management earnings forecasts with reference to these two ingredients: verifiability and neutrality. Specifically, we examine the biasedness (or accuracy) of management earnings forecasts and company specific characteristics that can be associated with accuracy. Based on sample of 102 IPO prospectuses published for admission on NYSE Euronext Paris from 2002 to 2010, we found that these forecasts are on average optimistic and two of the five test variables, earnings variability and financial leverage are significant in explaining ex post bias. Acknowledging the possibility that the bias is the result of the managers’ forecasting behavior, we then examine whether managers decide to under-predict, over-predict or forecast accurately for self-serving purposes. Explicitly, we examine the role of financial distress, operating performance, ownership by insiders and the economy state in influencing managers’ forecasting preferences. We find that managers of distressed firms seem to over-predict future earnings. We also find that when managers are given more stock options, they tend to under-predict future earnings. Finally, we conclude that the management earnings forecasts are affected by an intentional bias due to managers’ forecasting preferences.

Keywords: intentional bias, management earnings forecasts, neutrality, verifiability

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500 Consumer Reactions to Hospitality Social Robots Across Cultures

Authors: Lisa C. Wan

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To address customers’ safety concerns, more and more hospitality companies are using service robots to provide contactless services. For many companies, the switch from human employees to service robots to lower the contagion risk during and after the pandemic may be permanent. The market size for hospitality service robots is estimated to reach US$3,083 million by 2030, registering a CAGR of 25.5% from 2021 to 2030. While service robots may effectively reduce interpersonal contacts and health risk, it also eliminates the social interactions desired by customers. A recent survey revealed that more than 60% of Americans feel lonely during the pandemic. People who are traveling can also feel isolated when they are at a hotel far away from home. It is therefore important for the hospitality companies to understand whether and how social robots can remedy deprived social connection not only due to a pandemic but also for a trip away from home in the post-pandemic future. This study complements extant hospitality literature regarding service robots by examining how service robots can forge social connections with customers. The service robots we are concerned with are those that can interact and communicate with humans; we broadly refer to them as social robots. We define a social robot as one that is equipped with interaction capabilities – it can either be one that directly interacts with the consumer or one through which the consumer can interact with other humans. Drawing on the theories of mind perception, we propose that service robots can foster social connectedness and increase the perception of social competence of the robot, but these effects will vary across cultures. By applying theories of mind perception and cultural dimension to the hospitality setting, this study shows that service robots that are equipped with social connection function will receive a more favorable evaluation from the consumers and enhance their intention to visit a hotel. The more favorable reaction to social robots is stronger for collectivists (i.e., Asians) than individualists (i.e., Westerners). To our knowledge, this is among the first studies to investigate the impact of culture on consumer reactions to social robots in the hospitality and tourism context. Moreover, this research extends the literature by examining whether people imbue non-human entities (i.e., telepresence social robots) with social competence. Because social robots that foster social connection with humans are still rare in hospitality and tourism, this aspect is an underexplored research area. Our study is the first to propose that, just like their human counterparts that possess relevant social skills, social robots’ interaction capabilities (e.g., telepresence robots) are used to infer social competence. More studies will be conducted to examine consumer reactions to humanoid (vs. non-humanoid) robot in the hospitality settings to generalize our research findings.

Keywords: service robots, COVID-19, social connection, cultures

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499 Fear and Anxiety among School Age Children Undergoing Dental Treatment in an Oral Health Unit

Authors: Maha Ibrahim Mohamed Khalifa

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Background: Dental fear and anxiety lead to avoidance of dental treatment and deterioration of oral health. Aim of the study: To assess the levels of fear and anxiety among school-age children undergoing dental treatment. Setting: The study was conducted in Outpatient Dental Clinics at Benha Teaching Hospital. Research design: A descriptive research design was utilized to conduct the study. Sample: A purposive sample of 60 school-age children and their mothers attending at the previously mentioned setting was included. Tools: Three tools were used: Tool one: A structured interviewing questionnaire for Personal characteristics of children and their mothers. Tool two: Dental Subscale of Children's Fear Survey Schedule (CFSS-DS). Tool three: Modified Dental Anxiety Scale (MDAS). Results: It was illustrated that more than two-fifths (43.3%) of children had maximum fear and more than half of children (53.3%) had maximal anxiety. Conclusion: Many school-age children undergoing dental treatment suffer from high levels of fear and anxiety. Recommendations: The study recommended further research should be conducted to assess levels of fear and anxiety among children undergoing dental treatments and preferable nursing interventions for reducing their fears and anxieties.

Keywords: fear, anxiety, children, dental treatment

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498 Unveiling the Linguistic Pathways to Environmental Consciousness: An Eco Linguistic Study in the Algerian

Authors: Toumi Khamari

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This abstract presents an ecolinguistic investigation of the role of language in cultivating environmental consciousness within the Algerian context. Grounded in the field of applied linguistics, this study aims to explore how language shapes perceptions, attitudes, and behaviors related to the environment in Algeria. By examining linguistic practices and discourse patterns, this research sheds light on the potential for language to inspire ecological sustainability and foster environmental awareness. Employing a qualitative research design, the study incorporates discourse analysis and ethnographic methods to analyze language use and its environmental implications. Drawing from Algerian linguistic and cultural contexts, we investigate the unique ways in which language reflects and influences environmental consciousness among Algerian individuals and communities. This research explores the impact of linguistic features, metaphors, and narratives on environmental perceptions, addressing the complex interplay between language, culture, and the natural world. Previous studies have emphasized the significance of language in shaping environmental ideologies and worldviews. In the Algerian context, linguistic representations of nature, such as traditional proverbs and indigenous knowledge, hold immense potential in cultivating a harmonious relationship between humans and the environment. This research delves into the multifaceted connections between language, cultural heritage, and ecological sustainability, aiming to identify linguistic practices that promote environmental stewardship and conservation in Algeria. Furthermore, the study investigates the effectiveness of ecolinguistic interventions tailored to the Algerian context. By examining the impact of eco-education programs, eco-literature, and language-based environmental campaigns, we aim to uncover the potential of language as a catalyst for transformative environmental change. These interventions seek to engage Algerian individuals and communities in dialogue, empowering them to take active roles in environmental advocacy and decision-making processes. Through this research, we contribute to the field of ecolinguistics by shedding light on the Algerian perspective and its implications for environmental consciousness. By understanding the linguistic dynamics at play and leveraging Algeria's rich linguistic heritage, we can foster environmental awareness, encourage sustainable practices, and nurture a deeper appreciation for Algeria's unique ecological landscapes. Ultimately, this research seeks to inspire a collective commitment to environmental stewardship and contribute to the global discourse on language, culture, and the environment.

Keywords: eco-linguistics, environmental consciousness, language and culture, Algeria and North Africa

Procedia PDF Downloads 45
497 An iTunes U App for Development of Metacognition Skills Delivered in the Enrichment Program Offered to Gifted Students at the Secondary Level

Authors: Maha Awad M. Almuttairi

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This research aimed to measure the impact of the use of a mobile learning (iTunes U) app for the development of metacognition skills delivered in the enrichment program offered to gifted students at the secondary level in Jeddah. The author targeted a group of students on an experimental scale to evaluate the achievement. The research sample consisted of a group of 38 gifted female students. The scale of evaluation of the metacognition skills used to measure the performance of students in the enrichment program was as follows: Satisfaction scale for the assessment of the technique used and the final product form after completion of the program. Appropriate statistical treatment used includes Paired Samples T-Test Cronbach’s alpha formula and eta squared formula. It was concluded in the results the difference of α≤ 0.05, which means the performance of students in the skills of metacognition in favor of using iTunes U. In light of the conclusion of the experiment, a number of recommendations and suggestions were present; the most important benefit of mobile learning applications is to provide enrichment programs for gifted students in the Kingdom of Saudi Arabia, as well as conducting further research on mobile learning and gifted student teaching.

Keywords: enrichment program, gifted students, metacognition skills, mobile learning

Procedia PDF Downloads 94
496 A Review on the Outlook of the Circular Economy in the Automotive Industry

Authors: A. Buruzs, A. Torma

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The relationship of the automotive industry with raw material supply is a major challenge and presents obstacles. Automobiles are ones of the most complex products using a large variety of materials. Safety, eco-friendliness and comfort requirements, physical, chemical and economic limitations set the framework in which this industry continuously optimizes the efficient and responsible use of resources. The concept of circular economy covers the issues of waste generation, resource scarcity and economic advantages. However, circularity is already known for the automobile industry – several efforts are done to foster material reuse, product remanufacturing and recycling. The aim of this study is to give an overview on how the producers comply with the growing demands on one hand, and gain efficiency and increase profitability on the other hand from circular economy.

Keywords: automotive industry, circular economy, international requirements, natural resources

Procedia PDF Downloads 289
495 Well-Being in the Workplace: Do Christian Leaders Behave Differently?

Authors: Mariateresa Torchia, Helene Cristini, Hannele Kauppinen

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Leadership plays a vital role in organizations. Leaders provide directions and facilitate the processes that enable organizations to achieve their goals and objectives. However, while productivity and financial objectives are often given the greatest emphasis, leaders also have the responsibility for instituting standards of ethical conduct and moral values that guide the behavior of employees. Leaders’ behaviors such as support, empowerment and a high-quality relationship with their employees might not only prevent stress, but also improve employees’ stress coping meanwhile contributing to their affective well-being. Stemming from Girard’s Mimetic Theory, this study aims at understanding how leaders can foster well-being in organizations. To do so, we explore which is the role leaders play in conflict management, resentment management and negative emotions dissipation. Furthermore, we examine whether and to what extent religiosity impacts the way in which leaders operate in relation to employees’ well-being. Indeed, given that organizational values are crucial to ethical behavior and firms’ values may be steeled by a deep sense of spirituality and religious identification, there is a need to take a closer look at the role religion and spirituality play in influencing the way leaders impact employees’ well-being. Thus, religion might work as an overarching logic that provides a set of principles guiding leaders’ everyday practices and relations with employees. We answer our research questions using a qualitative approach. We interviewed 27 Christian leaders (members of the Christian Entrepreneurs and Leaders Association – EDC, a non-profit organization created in 1926 including 3,000 French Christian Leaders & Entrepreneurs). Our results show that well-being can have a different meaning in relation to the type of companies, size, culture, country of analysis. Moreover the values and believes of leaders influence the way they see and foster well-being among employees. Furthermore, leaders can have both a positive or negative impact on well-being. Indeed on the one side, they could increase well-being in the company while on the other hand, they could be the source of resentment and conflicts among employees. Finally, we observed that Christian leaders possess characteristics that are sometimes missing in leaders (humility, inability to compare with others, attempt to be coherent with their values and beliefs, interest in the common good instead of the personal interest, having tougher dilemmas, collectively undertaking the firm). Moreover the Christian leader believes that the common good should come before personal interest. In other words, to them, not only short –termed profit shouldn’t guide strategical decisions but also leaders should feel responsible for their employees’ well-being. Last but not least, the study is not an apologia of Christian, yet it discusses the implications of these values through the light of Girard’s mimetic theory for both theory and practice.

Keywords: Christian leaders, employees well-being, leadership, mimetic theory

Procedia PDF Downloads 97
494 The Impact of Kids Science Labs Intervention Program on Independent Thinking and Academic Achievement in Young Children

Authors: Aliya Kamilyevna Salahova

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This study examines the effectiveness of the Kids Science Labs intervention program, based on STEM, in fostering independent thinking among preschool and elementary school children and its influence on their academic achievement. Through a comprehensive methodology involving interviews, surveys, observations, case studies, and statistical tests, data were collected from various sources to accurately analyze the program's effects. The findings indicate a significant positive impact on children's independent thinking abilities, leading to improved academic performance in mathematics and science, enhanced learning motivation, and a propensity to critically evaluate problem-solving approaches. This research contributes to the theoretical understanding of how STEM activities can foster independent thinking and academic success in young children, providing valuable insights for the development of educational programs. Introduction: The goal of this study is to investigate the influence of the Kids Science Labs intervention program, grounded in STEM, on the development of independent thinking skills among preschool and elementary school children. By addressing this objective, we aim to explore the program's potential to enhance academic performance in mathematics and science. The study's findings have theoretical significance as they shed light on the ways in which STEM activities can foster independent thinking in young children, thus enabling educators to design effective learning programs that promote academic success. Methodology: This study employs a robust methodology that includes interviews, surveys, observations, case studies, and statistical tests. These methods were carefully selected to collect comprehensive data from multiple sources, such as documents and records, ensuring a thorough analysis of the program's effects. The use of diverse data collection and analysis procedures facilitated an in-depth exploration of the research questions and yielded reliable results. Results: The results indicate that children participating in the Kids Science Labs program experienced a sustained positive impact on their independent thinking abilities. Moreover, these children demonstrated improved academic performance in mathematics and science, displaying higher learning motivation and the capacity to critically evaluate problem-solving methods and seek optimal solutions. Theoretical Importance: This study contributes significantly to the existing theoretical knowledge by elucidating how STEM activities can foster independent thinking and enhance academic success in preschool and elementary school children. The findings have practical implications for educators, empowering them to develop learning programs that stimulate independent thinking, leading to improved academic performance in young children. Discussion: The findings of this research affirm that the Kids Science Labs intervention program is highly effective in fostering independent thinking among preschool and elementary school children. The program's positive impact extends to improved academic performance in mathematics and science, highlighting its potential to enhance learning outcomes. Educators can leverage these findings to develop educational programs that promote independent thinking and elevate academic achievement in young children. Conclusion: In conclusion, the Kids Science Labs intervention program has been found to be highly effective in fostering independent thinking among preschool and elementary school children. Furthermore, participation in the program correlates with improved academic performance in mathematics and science. The study's outcomes underscore the importance of developing educational initiatives that stimulate independent thinking in young children, thereby enhancing their academic success.

Keywords: STEM in preschool, STEM in elementary school, kids science labs, independent thinking, STEM activities in early childhood education

Procedia PDF Downloads 59
493 Advances on the Understanding of Sequence Convergence Seen from the Perspective of Mathematical Working Spaces

Authors: Paula Verdugo-Hernandez, Patricio Cumsille

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We analyze a first-class on the convergence of real number sequences, named hereafter sequences, to foster exploration and discovery of concepts through graphical representations before engaging students in proving. The main goal was to differentiate between sequences and continuous functions-of-a-real-variable and better understand concepts at an initial stage. We applied the analytic frame of mathematical working spaces, which we expect to contribute to extending to sequences since, as far as we know, it has only developed for other objects, and which is relevant to analyze how mathematical work is built systematically by connecting the epistemological and cognitive perspectives, and involving the semiotic, instrumental, and discursive dimensions.

Keywords: convergence, graphical representations, mathematical working spaces, paradigms of real analysis, real number sequences

Procedia PDF Downloads 114