Search results for: Simon Friedrich
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 226

Search results for: Simon Friedrich

196 Determining the Width and Depths of Cut in Milling on the Basis of a Multi-Dexel Model

Authors: Jens Friedrich, Matthias A. Gebele, Armin Lechler, Alexander Verl

Abstract:

Chatter vibrations and process instabilities are the most important factors limiting the productivity of the milling process. Chatter can leads to damage of the tool, the part or the machine tool. Therefore, the estimation and prediction of the process stability is very important. The process stability depends on the spindle speed, the depth of cut and the width of cut. In milling, the process conditions are defined in the NC-program. While the spindle speed is directly coded in the NC-program, the depth and width of cut are unknown. This paper presents a new simulation based approach for the prediction of the depth and width of cut of a milling process. The prediction is based on a material removal simulation with an analytically represented tool shape and a multi-dexel approach for the work piece. The new calculation method allows the direct estimation of the depth and width of cut, which are the influencing parameters of the process stability, instead of the removed volume as existing approaches do. The knowledge can be used to predict the stability of new, unknown parts. Moreover with an additional vibration sensor, the stability lobe diagram of a milling process can be estimated and improved based on the estimated depth and width of cut.

Keywords: dexel, process stability, material removal, milling

Procedia PDF Downloads 495
195 Socialist Ideology in Africa: A Comparative Study of Pre and Post Socialism

Authors: Haymanot Gebre-Amlak, Selamawit Gebre-Amlak

Abstract:

Since its original declaration in the 18th century, Karl Marx and Friedrich Engels's Communist Manifesto has become one of the most influential political tracts. Socialism is a political path that leads towards communism by fostering a cooperative economy through the creation of cooperative enterprises, common ownership, state ownership, or shared equity. The ultimate objective of communism is to bring everyone working toward the same collective goal of a healthy, happy, and free society. The European establishment of 19-century colonial rule over the continent of Africa reinforced inflows of European investment and forced a profound change in the operation of labor and land markets. The colonial era and forced labor schemes in Africa lasted for several decades. When exiting from colonialism, these African countries were attracted to socialism’s ideology to bridge the social gap and freedom to their society. In this paper, we compare a pre and post socialist ideology and the impact in various African countries. We analyse the different aspects, which led to inconsistent outcomes. Our finding indicates that while they have some facets in common, each African country had a unique interpretation and influence from the socialist ideology.

Keywords: African politics, socialism in Africa, African history, Africa

Procedia PDF Downloads 136
194 Improvement of Parallel Compressor Model in Dealing Outlet Unequal Pressure Distribution

Authors: Kewei Xu, Jens Friedrich, Kevin Dwinger, Wei Fan, Xijin Zhang

Abstract:

Parallel Compressor Model (PCM) is a simplified approach to predict compressor performance with inlet distortions. In PCM calculation, it is assumed that the sub-compressors’ outlet static pressure is uniform and therefore simplifies PCM calculation procedure. However, if the compressor’s outlet duct is not long and straight, such assumption frequently induces error ranging from 10% to 15%. This paper provides a revised calculation method of PCM that can correct the error. The revised method employs energy equation, momentum equation and continuity equation to acquire needed parameters and replace the equal static pressure assumption. Based on the revised method, PCM is applied on two compression system with different blades types. The predictions of their performance in non-uniform inlet conditions are yielded through the revised calculation method and are employed to evaluate the method’s efficiency. Validating the results by experimental data, it is found that although little deviation occurs, calculated result agrees well with experiment data whose error ranges from 0.1% to 3%. Therefore, this proves the revised calculation method of PCM possesses great advantages in predicting the performance of the distorted compressor with limited exhaust duct.

Keywords: parallel compressor model (pcm), revised calculation method, inlet distortion, outlet unequal pressure distribution

Procedia PDF Downloads 301
193 A Machine Learning Approach for the Leakage Classification in the Hydraulic Final Test

Authors: Christian Neunzig, Simon Fahle, Jürgen Schulz, Matthias Möller, Bernd Kuhlenkötter

Abstract:

The widespread use of machine learning applications in production is significantly accelerated by improved computing power and increasing data availability. Predictive quality enables the assurance of product quality by using machine learning models as a basis for decisions on test results. The use of real Bosch production data based on geometric gauge blocks from machining, mating data from assembly and hydraulic measurement data from final testing of directional valves is a promising approach to classifying the quality characteristics of workpieces.

Keywords: machine learning, classification, predictive quality, hydraulics, supervised learning

Procedia PDF Downloads 162
192 Analyzing Soviet and Post-Soviet Contemporary Russian Foreign Policy by Applying the Theory of Political Realism

Authors: Simon Tsipis

Abstract:

In this study, we propose to analyze Russian foreign policy conduct by applying the theory of Political Realism and the qualitative comparative method of analysis. We find that the paradigm of Political Realism supplies us with significant insights into the sources of contemporary Russian foreign policy conduct since the power factor was and remains an integral element in Russian foreign policies, especially when we apply comparative analysis and compare it with the behavior of its Soviet predecessor. Through the lens of the Realist theory, a handful of Russian foreign policy-making becomes clearer and much more comprehensible.

Keywords: realism, Russia, cold war, Soviet Union, European security

Procedia PDF Downloads 83
191 Analyzing the Technology Affecting on the Social Integration of Students at University

Authors: Sujit K. Basak, Simon Collin

Abstract:

The aim of this paper is to examine the technology access and use on the affecting social integration of local students at university. This aim is achieved by designing a structural equation modeling (SEM) in terms of integration with peers, integration with faculty, faculty support and on the other hand, examining the socio demographic impact on the technology access and use. The collected data were analyzed using the WarpPLS 5.0 software. This study was survey based and it was conducted at a public university in Canada. The results of the study indicated that technology has a strong impact on integration with faculty, faculty support, but technology does not have an impact on integration with peers. However, the social demographic has also an impact on the technology access and use.

Keywords: faculty, integration, peer, technology access and use

Procedia PDF Downloads 478
190 Challenges of Effective Management in Tetiary Institutions in Nigeria

Authors: Simon Oga Egboja, Agi Sunday

Abstract:

The government of Nigeria have invested so much in our tertiary education but the desire qualitative goals and objectives are yet to be achieved because management at all level are not efficient and effective in implementing the desired educational policies and programmes due to some management challenges. This paper investigates some of the major challenges to effective management of tertiary institution in Nigeria some variable that are important to effective management includes political stability, adequate funding, establishment of information system, recruitment and appointment of qualified teachers and condition of service.

Keywords: effective management includes political stability, adequate funding, establishment of information system, recruitment and appointment of qualified teachers

Procedia PDF Downloads 270
189 Exploring the Dark Side of IT Security: Delphi Study on Business’ Influencing Factors

Authors: Tizian Matschak, Ilja Nastjuk, Stephan Kühnel, Simon Trang

Abstract:

We argue that besides well-known primary effects of information security controls (ISCs), namely confidentiality, integrity, and availability, ISCs can also have secondary effects. For example, while IT can add business value through impacts on business processes, ISCs can be a barrier and distort the relationship between IT and organizational value through the impact on business processes. By applying the Delphi method with 28 experts, we derived 27 business process influence dimensions of ISCs. Defining and understanding these mechanisms can change the common understanding of the cost-benefit valuation of IT security investments and support managers' effective and efficient decision-making.

Keywords: business process dimensions, dark side of information security, Delphi study, IT security controls

Procedia PDF Downloads 76
188 ”Bull in the Boat” - An Interpretation for One of the Depictions of Mithraic Iconography

Authors: Attila Simon

Abstract:

Since the publication of Franz Cumont, there have been countless works on the mysteries of Mithras and the iconography of Mithraic, but there are elements that have received less attention in research. Most of the works on the subject deal with the bull-killing-motif, whose astronomical significance has been well proven by several eminent scholars. Among the iconographic elements that survive in the reliefs and frescoes of Mithras, there are several that have not yet been clearly interpreted. These include the depiction of a bull in the boat, which occurred mainly in the Danubian provinces. Using CIMRM, one collected the cases that contain the motif under study, created a database of them grouped by location, and then used a comparative method to compare the representations adjacent to the motif. The aim of this research is to find an explanation for this neglected motif in the iconography of Mithras and to try to map its origins. The interpretation may be given to a mithraic representation for which to the author’s best knowledge no explanation has been given so far, and the question may be reopened for discussion.

Keywords: roman history, religion, Mithras, iconography

Procedia PDF Downloads 84
187 Effect of Current Density, Temperature and Pressure on Proton Exchange Membrane Electrolyser Stack

Authors: Na Li, Samuel Simon Araya, Søren Knudsen Kær

Abstract:

This study investigates the effects of operating parameters of different current density, temperature and pressure on the performance of a proton exchange membrane (PEM) water electrolysis stack. A 7-cell PEM water electrolysis stack was assembled and tested under different operation modules. The voltage change and polarization curves under different test conditions, namely current density, temperature and pressure, were recorded. Results show that higher temperature has positive effect on overall stack performance, where temperature of 80 ℃ improved the cell performance greatly. However, the cathode pressure and current density has little effect on stack performance.

Keywords: PEM electrolysis stack, current density, temperature, pressure

Procedia PDF Downloads 169
186 Video-Based System for Support of Robot-Enhanced Gait Rehabilitation of Stroke Patients

Authors: Matjaž Divjak, Simon Zelič, Aleš Holobar

Abstract:

We present a dedicated video-based monitoring system for quantification of patient’s attention to visual feedback during robot assisted gait rehabilitation. Two different approaches for eye gaze and head pose tracking are tested and compared. Several metrics for assessment of patient’s attention are also presented. Experimental results with healthy volunteers demonstrate that unobtrusive video-based gaze tracking during the robot-assisted gait rehabilitation is possible and is sufficiently robust for quantification of patient’s attention and assessment of compliance with the rehabilitation therapy.

Keywords: video-based attention monitoring, gaze estimation, stroke rehabilitation, user compliance

Procedia PDF Downloads 393
185 RoboWeedSupport-Semi-Automated Unmanned Aerial System for Cost Efficient High Resolution in Sub-Millimeter Scale Acquisition of Weed Images

Authors: Simon L. Madsen, Mads Dyrmann, Morten S. Laursen, Rasmus N. Jørgensen

Abstract:

Recent advances in the Unmanned Aerial System (UAS) safety and perception systems enable safe low altitude autonomous terrain following flights recently demonstrated by the consumer DJI Mavic PRO and Phamtom 4 Pro drones. This paper presents the first prototype system utilizing this functionality in form of semi-automated UAS based collection of crop/weed images where the embedded perception system ensures a significantly safer and faster gathering of weed images with sub-millimeter resolution. The system is to be used when the weeds are at cotyledon stage and prior to the harvest recognizing the grass weed species, which cannot be discriminated at the cotyledon stage.

Keywords: weed mapping, UAV, DJI SDK, automation, cotyledon plants

Procedia PDF Downloads 280
184 Face Recognition Using Discrete Orthogonal Hahn Moments

Authors: Fatima Akhmedova, Simon Liao

Abstract:

One of the most critical decision points in the design of a face recognition system is the choice of an appropriate face representation. Effective feature descriptors are expected to convey sufficient, invariant and non-redundant facial information. In this work, we propose a set of Hahn moments as a new approach for feature description. Hahn moments have been widely used in image analysis due to their invariance, non-redundancy and the ability to extract features either globally and locally. To assess the applicability of Hahn moments to Face Recognition we conduct two experiments on the Olivetti Research Laboratory (ORL) database and University of Notre-Dame (UND) X1 biometric collection. Fusion of the global features along with the features from local facial regions are used as an input for the conventional k-NN classifier. The method reaches an accuracy of 93% of correctly recognized subjects for the ORL database and 94% for the UND database.

Keywords: face recognition, Hahn moments, recognition-by-parts, time-lapse

Procedia PDF Downloads 340
183 An Attempt to Decipher the Meaning of a Mithraic Motif

Authors: Attila Simon

Abstract:

The subject of this research is an element of Mithras' iconography. It is a new element in the series of research begun with the study of the Bull in the Boat motif. The stylized altars represented by the seven adjacent rectangles appear on only a small group of Mithraic reliefs, which may explain why they have received less attention and fewer attempts at decipherment than other motifs. Using Vermaseren's database, CIMRM (Corpus Inscriptionum et Monumentorum Religionis Mithriacae), one collected all the cases containing the motif under investigation, created a database of them grouped by location, then used a comparative method to compare the different forms of the motif and to isolate these cases, and finally evaluated the results. The aim of this research is to interpret the iconographic element in question and attempt to determine its place of origin. The study may provide an interpretation of a Mithraic representation that, to the best of the author's knowledge, has not been explained so far, and the question may generate scientific discourses.

Keywords: roman history, religion, Mithras, iconography

Procedia PDF Downloads 55
182 The Effort of Good Governance in Enhancing Foods Security for Sustainable National Development

Authors: Egboja Simon Oga

Abstract:

One of the most important keys to the success of a nation is to ensure steady development and national economic self-sufficiency and independence. It is therefore in this regard that this paper is designed to identify food security to be crucial to all nations’ effort toward sustainable national development. Nigeria as a case study employed various effort by the successive government towards food security. Emphasis were placed on the extent to which government has boosted food security situation on the basis of the identified limitations, conclusion was drawn, recommendation/suggestions proffered, that subsidization of the process of farm inputs like fertilizer, improved seeds and agrochemical, education of farmers on modern methods of farming through extension services, improvisation of village-based food storage mechanism and provision of infrastructural facilities in rural areas to facilitate the preservation and easy evacuation of farm produces are necessary.

Keywords: food, governance, development, security

Procedia PDF Downloads 297
181 Food Safety Aspects of Pesticide Residues in Spice Paprika

Authors: Sz. Klátyik, B. Darvas, M. Mörtl, M. Ottucsák, E. Takács, H. Bánáti, L. Simon, G. Gyurcsó, A. Székács

Abstract:

Environmental and health safety of condiments used for spicing food products in food processing or by culinary means receive relatively low attention, even though possible contamination of spices may affect food quality and safety. Contamination surveys mostly focus on microbial contaminants or their secondary metabolites, mycotoxins. Chemical contaminants, particularly pesticide residues, however, are clearly substantial factors in the case of given condiments in the Capsicum family including spice paprika and chilli. To assess food safety and support the quality of the Hungaricum product spice paprika, the pesticide residue status of spice paprika and chilli is assessed on the basis of reported pesticide contamination cases and non-compliances in the Rapid Alert System for Food and Feed of the European Union since 1998.

Keywords: spice paprika, Capsicum, pesticide residues, RASFF

Procedia PDF Downloads 358
180 Air Flows along Perforated Metal Plates with the Heat Transfer

Authors: Karel Frana, Sylvio Simon

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The objective of the paper is a numerical study of heat transfer between perforated metal plates and the surrounding air flows. Different perforation structures can nowadays be found in various industrial products. Besides improving the mechanical properties, the perforations can intensify the heat transfer as well. The heat transfer coefficient depends on a wide range of parameters such as type of perforation, size, shape, flow properties of the surrounding air etc. The paper was focused on three different perforation structures which have been investigated from the point of the view of the production in the previous studies. To determine the heat coefficients and the Nusselt numbers, the numerical simulation approach was adopted. The calculations were performed using the OpenFOAM software. The three-dimensional, unstable, turbulent and incompressible air flow around the perforated surface metal plate was considered.

Keywords: perforations, convective heat transfers, turbulent flows, numerical simulations

Procedia PDF Downloads 550
179 Mechanical Properties of Nanocomposites Cobalt Matrix with Nano SiC Particles

Authors: Dhuha Albusalih, David Weston, Simon Gill

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Nanocomposites Co-SiC with well dispersed nanoparticles and Co nano grain size has produced using Pulse Reverse Plating (PRP) and using anionic surfactant. Different particle contents of nanocomposites were produced by altering the plating parameters. The method allows great control over the level of nanoparticles in the coating, without changing bath chemistry. Examination by Scanning Electron Microscopy (SEM), Energy Dispersive Spectroscopy (EDX), TEM and X-Ray Diffraction (XRD) analysis was performed to characterize and study the strengthening mechanisms of these nanocomposites. The primary strengthening mechanisms were shown to be grain refinement and dispersion strengthening. Tribological performances of the produced electroplated nanocomposite Co-SiC coatings were examined. Results showed that the coating with the higher volume fraction (vol. %) of SiC and the smallest grain size has the higher hardness and low wear rate.

Keywords: nanocomposites, pulse reverse plating, tribological performance of cobalt nanocomposites

Procedia PDF Downloads 278
178 Artificial Intelligence in Global Healthcare: Need for Robust Governance Frameworks

Authors: Sandeep Reddy, Sonia Allan, Simon Coghlan, Paul Cooper

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Artificial Intelligence (AI) and its application in medicine has generated ample interest amongst policymakers and clinicians. Successes with AI in medical imaging interpretation and clinical decision support are paving the way for its incorporation into routine healthcare delivery. While there has been a focus on the development of ethical principles to guide its application in healthcare, challenges of this application go beyond what ethics principles can address thus requiring robust governance frameworks. Also, while ethical challenges of medical artificial intelligence are being discussed, the ethics of deploying AI in lower-income countries receive less attention than in other developed economies. This creates an imperative not only for sound ethical guidelines but also for robust governance frameworks to regulate AI in medicine around the world. In this article, we discuss what components need to be considered in developing these governance frameworks and who should lead this worldwide effort.

Keywords: artificial intelligence, global health, governance, ethics

Procedia PDF Downloads 120
177 Statistic Regression and Open Data Approach for Identifying Economic Indicators That Influence e-Commerce

Authors: Apollinaire Barme, Simon Tamayo, Arthur Gaudron

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This paper presents a statistical approach to identify explanatory variables linearly related to e-commerce sales. The proposed methodology allows specifying a regression model in order to quantify the relevance between openly available data (economic and demographic) and national e-commerce sales. The proposed methodology consists in collecting data, preselecting input variables, performing regressions for choosing variables and models, testing and validating. The usefulness of the proposed approach is twofold: on the one hand, it allows identifying the variables that influence e- commerce sales with an accessible approach. And on the other hand, it can be used to model future sales from the input variables. Results show that e-commerce is linearly dependent on 11 economic and demographic indicators.

Keywords: e-commerce, statistical modeling, regression, empirical research

Procedia PDF Downloads 194
176 A Knowledge-As-A-Service Support Framework for Ambient Learning in Kenya

Authors: Lucy W. Mburu, Richard Karanja, Simon N. Mwendia

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Over recent years, learners have experienced a constant need to access on demand knowledge that is fully aligned with the paradigm of cloud computing. As motivated by the global sustainable development goal to ensure inclusive and equitable learning opportunities, this research has developed a framework hinged on the knowledge-as-a-service architecture that utilizes knowledge from ambient learning systems. Through statistical analysis and decision tree modeling, the study discovers influential variables for ambient learning among university students. The main aim is to generate a platform for disseminating and exploiting the available knowledge to aid the learning process and, thus, to improve educational support on the ambient learning system. The research further explores how collaborative effort can be used to form a knowledge network that allows access to heterogeneous sources of knowledge, which benefits knowledge consumers, such as the developers of ambient learning systems.

Keywords: actionable knowledge, ambient learning, cloud computing, decision trees, knowledge as a service

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175 Federal Character Principle and the Challenges of National Integration in Nigeria: A Comparative Analysis of Some Federal Appointments under Jonathan and Buhari Administrations

Authors: Simon O. Obadahun, Samuel Otohinoyi

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The Nigerian state is heterogeneous both in character and content. Efforts to manage this diversity has so far not yielded the desired result. This paper examines the Federal Character Principle as one of the instruments intended to manage our obvious diversity such that no part of the country is marginalized or feels marginalized or sidelined. The paper observed that the Federal Character Principle have not achieved its set objectives, which is national unity and loyalty. It draws from secondary sources and discovered that there are factors that make an equitable distribution of public appointments difficult which is beyond the powers of the federal character commission. The major argument of this paper is that if the Federal Character Commission as an organization expected to enforce this principle is not restructured and given more power to sanction individuals and organizations that are found of circumventing the relevant guidelines in this regards, the hope of national unity and loyalty will continue to be a mirage.

Keywords: appointments, federalism, federal character, national integration

Procedia PDF Downloads 301
174 Medical Advances in Diagnosing Neurological and Genetic Disorders

Authors: Simon B. N. Thompson

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Retinoblastoma is a rare type of childhood genetic cancer that affects children worldwide. The diagnosis is often missed due to lack of education and difficulty in presentation of the tumor. Frequently, the tumor on the retina is noticed by photography when the red-eye flash, commonly seen in normal eyes, is not produced. Instead, a yellow or white colored patch is seen or the child has a noticeable strabismus. Early detection can be life-saving though often results in removal of the affected eye. Remaining functioning in the healthy eye when the child is young has resulted in super-vision and high or above-average intelligence. Technological advancement of cameras has helped in early detection. Brain imaging has also made possible early detection of neurological diseases and, together with the monitoring of cortisol levels and yawning frequency, promises to be the next new early diagnostic tool for the detection of neurological diseases where cortisol insufficiency is particularly salient, such as multiple sclerosis and Cushing’s disease.

Keywords: cortisol, neurological disease, retinoblastoma, Thompson cortisol hypothesis, yawning

Procedia PDF Downloads 356
173 A Tool for Rational Assessment of Dynamic Trust in Networked Organizations

Authors: Simon Samwel Msanjila

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Networked environments which provides platforms and environments for business organizations are configured in different forms depending on many factors including life time, member characteristics, communication structure, and business objectives, among others. With continuing advances in digital technologies the distance has become a less barrier for business minded collaboration among organizations. With the need and ease to make business collaborate nowadays organizations are sometimes forced to co-work with others that are either unknown or less known to them in terms of history and performance. A promising approach for sustaining established collaboration has been establishment of trust relationship among organizations based on assessed trustworthiness for each participating organization. It has been stated in research that trust in organization is dynamic and thus assessment of trust level must address such dynamic nature. This paper assess relevant aspects of trust and applies the concepts to propose a semi-automated system for assessing the Sustainability and Evolution of trust in organizations participating in specific objective in a networked organizations environment.

Keywords: trust evolution, trust sustainability, networked organizations, dynamic trust

Procedia PDF Downloads 396
172 On the Difference between Cultural and Religious Identities

Authors: Mputu Ngandu Simon

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Culture and religion are two of the most significant markers of an individual or group's identity. Religion finds its expression in a given culture, and culture is the costume in which a religion is dressed. In other words, there is a crucial relationship between religion and culture which should not be ignored. On the one hand, religion influences the way in which a culture is consumed. A person's consumption of a certain cultural practice is influenced by his/her religious identity. On the other hand, cultural identity plays an important role in how a religion is practiced by its adherents. Some cultural practices become more credible when interpreted in religious terms just as religious doctrines and dogmas need cultural interpretation to be understood by a given people in a given context. This relationship goes so deep that sometimes the boundaries between culture and religion become blurred, and people end up mixing religion and culture. In some cases, the two are considered to be one and the same thing. However, despite this apparent sameness, religion and culture are two distinct aspects of identity, and they should always be considered as such. One results from knowledge, while the other has beliefs as its foundation. This essay explores the difference between cultural and religious identity by drawing from existing literature on this topic as a whole before applying that knowledge to two specific case studies: Christianity and Islam in some African and Asian countries.

Keywords: culture, religion, identity, knowledge, belief

Procedia PDF Downloads 144
171 Nietzsche's 'Will to Power' as a Potentially Irrational-Rational Psychopathology: How and Why Amor Fati May Prove to Be Its 'Horse Whisperer'

Authors: Nikolai David Blaskow

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Nietzsche's scholarship in the main has never quite resolved its deeply divided, at times self-contradictory responses to what Friedrich Nietzsche might have actually meant by his notion of the 'will to power'. Yet, in the context of the current global pandemic and climate change crisis, never has there been a more urgent need to investigate and resolve that contradiction. This paper argues for the 'will to power' as being a potentially irrational-rational psychopathology, one that can properly be understood only by means of Nietzsche's agonistic insights into another psychopathology—that of ressentiment. The argument also makes a case for the contention that amor fati (Nietzsche’s positive affirmation of life) may prove to be ressentiment's cure. In addition, as an integral part of the case’s methodology, the lens defined as the Mimetic and Scapegoat theory of Rene Girard (1923-2015) is brought to bear on resolving the contradiction. Ressentiment and Mimetic Theory will prove to be key players in the investigation, in as much as they expose the reasons for a modernity in crisis. The major finding of this study is that when the explanatory power of the two theories is applied, an understanding of the dynamics of the crisis in which we find ourselves emerges. The keys to that insight will include: (1) how these two psychopathologies closely resemble the contemporary neurologically defined 'borderline conditions' and their implications for culture (2) how identity politics stifle exemplary leadership, and so create toxic cultures (3) a critical assessment of Achille Mbembe's (2019) re-working of Frantz Fanon's 'ethics of the passerby' and its resonances with Nietzsche's amor fati.

Keywords: agon, amor fati, borderline conditions, ethics of the passer by, exemplary leadership, identity politics, mimesis, ressentiment, scapegoat mechanism

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170 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration

Authors: Michal Friedrich

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Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.

Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization

Procedia PDF Downloads 42
169 Dual Role of Microalgae: Carbon Dioxide Capture Nutrients Removal

Authors: Mohamad Shurair, Fares Almomani, Simon Judd, Rahul Bhosale, Anand Kumar, Ujjal Gosh

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This study evaluated the use of mixed indigenous microalgae (MIMA) as a treatment process for wastewaters and CO2 capturing technology at different temperatures. The study follows the growth rate of MIMA, removals of organic matter, removal of nutrients from synthetic wastewater and its effectiveness as CO2 capturing technology from flue gas. A noticeable difference between the growth patterns of MIMA was observed at different CO2 and different operational temperatures. MIMA showed the highest growth grate when injected with CO2 dosage of 10% and limited growth was observed for the systems injected with 5% and 15 % of CO2 at 30 ◦C. Ammonia and phosphorus removals for Spirulina were 69%, 75%, and 83%, and 20%, 45%, and 75% for the media injected with 0, 5 and 10% CO2. The results of this study show that simple and cost-effective microalgae-based wastewater treatment systems can be successfully employed at different temperatures as a successful CO2 capturing technology even with the small probability of inhibition at high temperatures

Keywords: greenhouse, climate change, CO2 capturing, green algae

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168 Characterization of the Upper Crust in Botswana Using Vp/Vs and Poisson's Ratios from Body Waves

Authors: Rapelang E. Simon, Thebeetsile A. Olebetse, Joseph R. Maritinkole, Ruth O. Moleleke

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The P and S wave seismic velocity ratios (Vp/Vs) of some aftershocks are investigated using the method ofWadati diagrams. These aftershocks occurred after the 3rdApril 2017 Botswana’s Mw 6.5 earthquake and were recorded by the Network of Autonomously Recording Seismographs (NARS)-Botswana temporary network deployed from 2013 to 2018. In this paper, P and S wave data with good signal-to-noise ratiofrom twenty events of local magnitude greater or equal to 4.0are analysed with the Seisan software and used to infer properties of the upper crust in Botswana. The Vp/Vsratiosare determined from the travel-times of body waves and then converted to Poisson’s ratio, which is useful in determining the physical state of the subsurface materials. The Vp/Vs ratios of the upper crust in Botswana show regional variations from 1.70 to 1.77, with an average of 1.73. The Poisson’s ratios range from 0.24to 0.27 with an average of 0.25 and correlate well with the geological structures in Botswana.

Keywords: Botswana, earthquake, poisson's ratio, seismic velocity, Vp/Vs ratio

Procedia PDF Downloads 104
167 Cyber Victimization: School Experience of Malaysian Cyberbullied Teenagers

Authors: Shireen Simon

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Cyberbullying among schoolchildren and teenagers became a hot issue discussed by Malaysian society. Cyberbullying is a new age of bullying because it uses the modern digital technology intentionally to hurt and degrade someone in the cyber world. Cyberbullying is a problem affecting many teenagers as they embrace online communication and interaction whereby virtual world with no borders. By adopting a qualitative approach, this study has captured 8 cyberbullied victims’ school experience. Even years after leaving school, these 8 cyberbullied victims remember how it feels to be bullied in the cyber world. The principal investigator also tries to identify the possibility factors that contribute to cyberbullying among these 8 victims. The result shows that these victims were bullied differently in cyber world. This study not just primarily focuses on cyberbullying issues among schoolchildren and teenagers; it also addresses the motives and causes of cyberbullying. Lastly, this article will be served as guidance for school teachers, parents and teenagers to prepare to tackle cyberbullying together. Cyberbullying is no laughing matter in our community, and it is time to spread the seeds of peace inspires others to do the same.

Keywords: cyberbullying, cyber victimization, internet, school experience, teenagers

Procedia PDF Downloads 264