Search results for: central board of revenue
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3815

Search results for: central board of revenue

3635 The Influence of Job Recognition and Job Motivation on Organizational Commitment in Public Sector: The Mediation Role of Employee Engagement

Authors: Muhammad Tayyab, Saba Saira

Abstract:

It is an established fact that organizations across the globe consider employees as their assets and try to advance their well-being. However, the local firms of developing countries are mostly profit oriented and do not have much concern about their employees’ engagement or commitment. Like other developing countries, the local organizations of Pakistan are also less concerned about the well-being of their employees. Especially public sector organizations lack concern regarding engagement, satisfaction or commitment of the employees. Therefore, this study aimed at investigating the impact of job recognition and job motivation on organizational commitment in the mediation role of employee engagement. The data were collected from land record officers of board of revenue, Punjab, Pakistan. Structured questionnaire was used to collect data through physically visiting land record officers and also through the internet. A total of 318 land record officers’ responses were finalized to perform data analysis. The data were analyzed through confirmatory factor analysis and structural equation modeling technique. The findings revealed that job recognition and job motivation have direct as well as indirect positive and significant impact on organizational commitment. The limitations, practical implications and future research indications are also explained.

Keywords: job motivation, job recognition, employee engagement, employee commitment, public sector, land record officers

Procedia PDF Downloads 99
3634 The International Tourists' Perception towards Satisfactions Factor and Thai Economy

Authors: Supaporn Prajongjai, Pannarungsri Inpayoung

Abstract:

This research attempts to explore the perception and satisfaction of international tourists toward Thai economy, politics and Bangkok attributes. Due to tourism industry provides a high rate of revenue for Thailand, and the outcome from this business drives every section of Thailand such as business, residents’ living level. Unfortunately, some incidents in the country, such as some turmoil, have ruined the city’s image which obviously impacts to the tourism industry, the major source of revenue. The size of this research was 400 international tourists who visit Bangkok, Thailand during the 1st – 20th March 2009 and age between 20 – 65 years. The results reveal that tourists satisfy with all of Bangkok’s attributes including general attractions, heritage attraction, maintenance factors and cultural attraction. Also, tourists’ perception toward Thai politics is significantly related to their satisfaction of Bangkok’s attributes, but their perception toward Thai economy is not significantly correlated to their satisfaction of Bangkok’s attributes.

Keywords: international tourists' perception, tourists' satisfactions, Thai economy, tourism destination

Procedia PDF Downloads 228
3633 Non-Revenue Water Management in Palestine

Authors: Samah Jawad Jabari

Abstract:

Water is the most important and valuable resource not only for human life but also for all living things on the planet. The water supply utilities should fulfill the water requirement quantitatively and qualitatively. Drinking water systems are exposed to both natural (hurricanes and flood) and manmade hazards (risks) that are common in Palestine. Non-Revenue Water (NRW) is a manmade risk which remains a major concern in Palestine, as the NRW levels are estimated to be at a high level. In this research, Hebron city water distribution network was taken as a case study to estimate and audit the NRW levels. The research also investigated the state of the existing water distribution system in the study area by investigating the water losses and obtained more information on NRW prevention and management practices. Data and information have been collected from the Palestinian Water Authority (PWA) and Hebron Municipality (HM) archive. In addition to that, a questionnaire has been designed and administered by the researcher in order to collect the necessary data for water auditing. The questionnaire also assessed the views of stakeholder in PWA and HM (staff) on the current status of the NRW in the Hebron water distribution system. The important result obtained by this research shows that NRW in Hebron city was high and in excess of 30%. The main factors that contribute to NRW were the inaccuracies in billing volumes, unauthorized consumption, and the method of estimating consumptions through faulty meters. Policy for NRW reduction is available in Palestine; however, it is clear that the number of qualified staff available to carry out the activities related to leak detection is low, and that there is a lack of appropriate technologies to reduce water losses and undertake sufficient system maintenance, which needs to be improved to enhance the performance of the network and decrease the level of NRW losses.

Keywords: non-revenue water, water auditing, leak detection, water meters

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3632 Greed and Grievance Revisisted: The Case of ISIL

Authors: Amjed Rasheed

Abstract:

Rebellions are driven by several incentives. They do not often occur because of historical grievances or political exclusion. They can be driven by the desire to control over natural resources, or by both. In the case of the Islamic State (ISIL), greed and grievance are both drive this radical group to operate in Iraq and Syria. This article aims to show that grievance was the trigger to the emergence of ISIL. It also aims to demonstrate that ISIL is using oil as a tool, to implements its political ends, than a purpose per se. In other words, the emergence of ISIL is based on socio-political conditions, which are domestically driven, and oil is not ISIL’s aim but a source of revenue to finance its activities. This paper applies conflict analysis methodology to analyse the conflict in Iraq and Syria, with a specific highlight to ISIL. By doing so, it gives ahistorical background on emergence of ISIL. It also provides an insightful explanation on the main dynamics and the tactics this organisation applies. It also delivers a sufficient explanation on how it recruits its members, both local and international. It concludes that tackling ISIL needs a more sophisticated approach than the one Obama administration has adopted. It is more a political issue to be tackled by political means, than a military one to be tackled by military means. The current war is an Intra-Sunni war, and therefore, Sunni states have to be on board to crackdown ISIL. Besides, the article finishes with the argument that democratisation is not necessarily the key answer to bring stability to the region, but a sort of governance that provides security and material needs to individuals.

Keywords: ISIL, Iraq, domestic politics, Islamic radicalisation

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3631 Health Effect of the Central European Diet in Postmenopausal Women with Increased Waist Circumference: A Preliminary Study

Authors: Joanna Bajerska, Agata Chmurzyńska, Agata Muzsik, Patrycja Krzyżanowska, Klaudia Łochocka, Jarosław Walkowiak

Abstract:

The Mediterranean diet (MED) is regarded as beneficial in the therapy of central obesity-associated metabolic abnormalities. However, in the traditional diet of the Central European countries, food items with positive nutritional profiles (rye bread, oats, buckwheat, herrings, linseed and rapeseed oil, berries, apples, plums, root vegetables etc.) are also used. We hypothesized that the Central European Diet (CED) may be comparatively effective in reducing symptoms of central obesity as MED. We tested the health effects of the CED, which is an environmentally friendly regional diet and the traditional MED diet in a group of postmenopausal centrally obese women. A total 58 with a mean age of 60 y (50-70y), body mass index (in kg/m(2)) of 33.4 (22.6-47.3), and waist circumference of 105 cm (87.5-137 cm) were randomly assigned to receive either the diet based on food items commonly used in Central Europe (the CED group; n = 29) or the Mediterranean diet (the MED group; n = 29) for 15 weeks. Body mass and body composition were measured with a Bod Pod (Cosmed, Italy). A non-elastic flexible measuring tape was used to measure waist circumference. Additionally, blood pressure, plasma lipid and glucose levels were assessed with the use of a biochemical analyzer. A total of 50 subjects [86% (CED 83%; MED 90%)] completed the intervention. A high dietary compliance for both described diets was achieved. The mean (±SEM) weight and waist circumference changes were -7.4 ± 0.7 kg; -8.3 ± 0.7 cm and -8.1 ± 0.5 kg; -7.1 ± 0.6 cm for the CED and MED groups, respectively. Moreover, there were no differences between the effectiveness of the diets used in terms of the influence on fat mass, blood pressure, and biochemical parameters. The preliminary data suggest that both described diets may be successfully used for improving central obesity-associated metabolic abnormalities. The project was financed by the National Science Centre awarded based on the number of decision DEC-013/09/B/NZ9/02365

Keywords: central european diet, central obesity, Mediterranean diet, metabolic abnormalities

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3630 Fire Resistance Capacity of Reinforced Concrete Member Strengthened by Fiber Reinforced Polymer

Authors: Soo-Yeon Seo, Jong-Wook Lim, Se-Ki Song

Abstract:

Currently, FRP (Fiber Reinforced Polymer) materials have been widely used for reinforcement of building structural members. However, since the FRP and the epoxy material for attaching it have very low resistance to heat, there is a problem in application where high temperature is an issue. In this paper, the resistance performance of FRP member made of carbon fiber at high temperature was investigated through experiment under temperature change. As a result, epoxy encapsulating FRP is damaged at not high temperatures, and the fibers are degraded. Therefore, when reinforcing a structure using FRP, a separate refractory heat treatment is necessary. The use of a 30 mm thick calcium silicate board as a fireproofing method can protect FRP up to 600ᵒC outside temperature.

Keywords: FRP (Fiber Reinforced Polymer), high temperature, experiment under temperature change, calcium silicate board

Procedia PDF Downloads 365
3629 The Relationship between Central Bank Independence and Inflation: Evidence from Africa

Authors: R. Bhattu Babajee, Marie Sandrine Estelle Benoit

Abstract:

The past decades have witnessed a considerable institutional shift towards Central Bank Independence across economies of the world. The motivation behind such a change is the acceptance that increased central bank autonomy has the power of alleviating inflation bias. Hence, studying whether Central Bank Independence acts as a significant factor behind the price stability in the African economies or whether this macroeconomic aim in these countries result from other economic, political or social factors is a pertinent issue. The main research objective of this paper is to assess the relationship between central bank autonomy and inflation in African economies where inflation has proved to be a serious problem. In this optic, we shall measure the degree of CBI in Africa by computing the turnover rates of central banks governors thereby studying whether decisions made by African central banks are affected by external forces. The purpose of this study is to investigate empirically the association between Central Bank Independence (CBI) and inflation for 10 African economies over a period of 17 years, from 1995 to 2012. The sample includes Botswana, Egypt, Ghana, Kenya, Madagascar, Mauritius, Mozambique, Nigeria, South Africa, and Uganda. In contrast to empirical research, we have not been using the usual static panel model for it is associated with potential mis specification arising from the absence of dynamics. To this issue a dynamic panel data model which integrates several control variables has been used. Firstly, the analysis includes dynamic terms to explain the tenacity of inflation. Given the confirmation of inflation inertia, that is very likely in African countries there exists the need for including lagged inflation in the empirical model. Secondly, due to known reverse causality between Central Bank Independence and inflation, the system generalized method of moments (GMM) is employed. With GMM estimators, the presence of unknown forms of heteroskedasticity is admissible as well as auto correlation in the error term. Thirdly, control variables have been used to enhance the efficiency of the model. The main finding of this paper is that central bank independence is negatively associated with inflation even after including control variables.

Keywords: central bank independence, inflation, macroeconomic variables, price stability

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3628 An Extra-Curricular Program to Enhance Student Outcome of a Class

Authors: Dong Jin Kang

Abstract:

Application of single board microcontrollers is an important skill even for non-electronic engineering major students. Arduino board is widely utilized in engineering classes of the Yeungnam University of South Korea. In those classes, students are subjected to learn how to use various sensor components related to motion, sound, light, and so on as well as physical quantities. Students are grouped into several teams, and each team consists of 4~5 students. Many students are not motivated enough to learn those skills. An extracurricular program was planned to improve this problem. The extracurricular program was held as an international boot camp where students from three different countries were invited to participate. 10 students groups were formed, and each team was consisted of students having different nationality. The camp was 4 days long and wrapped up with competitions. During the camp, every student was assigned to design and make a two wheel robot. The competition was carried out in two different areas; individual and group performances. As most skills dealt in the class are used to build the robot, students are much motivated to review the whole subjects of the class. All students were surveyed after the program. The survey shows that the skills studied in the class are greatly improved, and practically understood. Staying at the dormitory and teaming with international students are help students improve communication skills. Competition at the camp was found as a key element to inspire and attract students for voluntary participation.

Keywords: extracurricular program, robot, Arduino board, international camp, competition

Procedia PDF Downloads 191
3627 Conformance to Spatial Planning between the Kampala Physical Development Plan of 2012 and the Existing Land Use in 2021

Authors: Brendah Nagula, Omolo Fredrick Okalebo, Ronald Ssengendo, Ivan Bamweyana

Abstract:

The Kampala Physical Development Plan (KPDP) was developed in 2012 and projected both long term and short term developments within the City .The purpose of the plan was to not only shape the city into a spatially planned area but also to control the urban sprawl trends that had expanded with pronounced instances of informal settlements. This plan was approved by the National Physical Planning Board and a signature was appended by the Minister in 2013. Much as the KPDP plan has been implemented using different approaches such as detailed planning, development control, subdivision planning, carrying out construction inspections, greening and beautification, there is still limited knowledge on the level of conformance towards this plan. Therefore, it is yet to be determined whether it has been effective in shaping the City into an ideal spatially planned area. Attaining a clear picture of the level of conformance towards the KPDP 2012 through evaluation between the planned and the existing land use in Kampala City was performed. Methods such as Supervised Classification and Post Classification Change Detection were adopted to perform this evaluation. Scrutiny of findings revealed Central Division registered the lowest level of conformance to the planning standards specified in the KPDP 2012 followed by Nakawa, Rubaga, Kawempe, and Makindye. Furthermore, mixed-use development was identified as the land use with the highest level of non-conformity of 25.11% and institutional land use registered the highest level of conformance of 84.45 %. The results show that the aspect of location was not carefully considered while allocating uses in the KPDP whereby areas located near the Central Business District have higher land rents and hence require uses that ensure profit maximization. Also, the prominence of development towards mixed-use denotes an increased demand for land towards compact development that was not catered for in the plan. Therefore in order to transform Kampala city into a spatially planned area, there is need to carefully develop detailed plans especially for all the Central Division planning precincts indicating considerations for land use densification.

Keywords: spatial plan, post classification change detection, Kampala city, landuse

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3626 MFCA: An Environmental Management Accounting Technique for Optimal Resource Efficiency in Production Processes

Authors: Omolola A. Tajelawi, Hari L. Garbharran

Abstract:

Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.

Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses

Procedia PDF Downloads 314
3625 Dielectric Properties in Frequency Domain of Main Insulation System of Printed Circuit Board

Authors: Xize Dai, Jian Hao, Claus Leth Bak, Gian Carlo Montanari, Huai Wang

Abstract:

Printed Circuit Board (PCB) is a critical component applicable to power electronics systems, especially for high-voltage applications involving several high-voltage and high-frequency SiC/GaN devices. The insulation system of PCB is facing more challenges from high-voltage and high-frequency stress that can alter the dielectric properties. Dielectric properties of the PCB insulation system also determine the electrical field distribution that correlates with intrinsic and extrinsic aging mechanisms. Hence, investigating the dielectric properties in the frequency domain of the PCB insulation system is a must. The paper presents the frequency-dependent, temperature-dependent, and voltage-dependent dielectric properties, permittivity, conductivity, and dielectric loss tangents of PCB insulation systems. The dielectric properties mechanisms associated with frequency, temperature, and voltage are revealed from the design perspective. It can be concluded that the dielectric properties of PCB in the frequency domain show a strong dependence on voltage, frequency, and temperature. The voltage-, frequency-, and temperature-dependent dielectric properties are associated with intrinsic conduction behavior and polarization patterns from the perspective of dielectric theory. The results may provide some reference for the PCB insulation system design in high voltage, high frequency, and high-temperature power electronics applications.

Keywords: electrical insulation system, dielectric properties, high voltage and frequency, printed circuit board

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3624 Enterpreneurship as a Strategic Tool for Higher Productivity in Nigerian Universities System

Authors: Yahaya Salihu Emeje, Amuchie Austine Anthony

Abstract:

The topic examined the prospects of entrepreneurship as an emerging dynamic and strategic tool in the upliftment of human and non-human resources in the Nigerian university system, with a view of showcasing the abundant positive impact, on the Nigerian University system in particular and Nigerian economy at large. It is end at bringing out the benefits of entrepreneurship in the university system which includes, namely cultivating the culture of enterprise in University system; improvement in the quality and quantity of both human and non-human resources; innovative and creative methods of production; new employment strategies in the University system; improved sources of internal generated revenue; entrepreneurship as the culture of sustainability within and outside the university system. Secondary data was used in analyzing entrepreneurship as a productivity tool in the Nigeria University system. From the findings, the university system could be enriched through innovative ideas and technical revenue and employment generation; sustainable financial and economic base; university autonomy and improved international ranking of Nigerian Universities system; therefore, recommended that entrepreneurship is necessary therapy for reviving the ailing, Nigerian universities system.

Keywords: entrepreneurship, strategic, productivity, universities

Procedia PDF Downloads 361
3623 Identification of CLV for Online Shoppers Using RFM Matrix: A Case Based on Features of B2C Architecture

Authors: Riktesh Srivastava

Abstract:

Online Shopping have established an astonishing evolution in the last few years. And it is now apparent that B2C architecture is becoming progressively imperative channel for even traditional brick and mortar type traders as well. In this completion knowing customers and predicting behavior are extremely important. More important, when any customer logs onto the B2C architecture, the traces of their buying patterns can be stored and used for future predictions. Such a prediction is called Customer Lifetime Value (CLV). Earlier, we used Net Present Value to do so, however, it ignores two important aspects of B2C architecture, “market risks” and “big amount of customer data”. Now, we use RFM- Recency, Frequency and Monetary Value to estimate the CLV, and as the term exemplifies, market risks, is well sheltered. Big Data Analysis is also roofed in RFM, which gives real exploration of the Big Data and lead to a better estimation for future cash flow from customers. In the present paper, 6 factors (collected from varied sources) are used to determine as to what attracts the customers to the B2C architecture. For these 6 factors, RFM is computed for 3 years (2013, 2014 and 2015) respectively. CLV and Revenue are the two parameters defined using RFM analysis, which gives the clear picture of the future predictions.

Keywords: CLV, RFM, revenue, recency, frequency, monetary value

Procedia PDF Downloads 192
3622 Engineered Biopolymers as Novel Sustainable Resin Binder for Wood Composites

Authors: Somaieh Salehpour, Douglas Ireland, Chris Anderson, Charles Markessini

Abstract:

Over the last few years, advancements have been made around improving sustainability for wood composite boards. One of the last and most challenging sustainability hurdles is finding a viable alternative to petroleum-based resin binders. In today’s market, no longer is formaldehyde emission control sufficient to meet the requirements of many architects and end-use consumers. Even the use of highly reactive isocyanates is considered by many as not sustainable enough since these chemicals are manufactured from classical fossil fuel sources. The emergence of biopolymers specifically engineered for usage as wood composite binders has been successfully demonstrated in this paper as a viable option towards a truly renewable wood composite board. Recent technology advancements driven by EcoSynthetix and CHIMAR have exploited the advantages of using an engineered biopolymer. The evidence shows that this renewable technology has the potential to be used as a partial up to full replacement of classical formaldehyde technologies. Numerous trials, both in the lab and at industrial scale, have shown that a renewable binder of the proposed technology can produce a commercially viable board in a traditional industrial setting. The ultimate goal of this work is to provide evidence that a sustainable binder alternative can be used to make a commercial board while at the same time improving the total cost of manufacturing.

Keywords: no added formaldehyde, renewable, biopolymers, sustainable wood composites, engineered biopolymers

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3621 User-Based Cannibalization Mitigation in an Online Marketplace

Authors: Vivian Guo, Yan Qu

Abstract:

Online marketplaces are not only digital places where consumers buy and sell merchandise, and they are also destinations for brands to connect with real consumers at the moment when customers are in the shopping mindset. For many marketplaces, brands have been important partners through advertising. There can be, however, a risk of advertising impacting a consumer’s shopping journey if it hurts the use experience or takes the user away from the site. Both could lead to the loss of transaction revenue for the marketplace. In this paper, we present user-based methods for cannibalization control by selectively turning off ads to users who are likely to be cannibalized by ads subject to business objectives. We present ways of measuring cannibalization of advertising in the context of an online marketplace and propose novel ways of measuring cannibalization through purchase propensity and uplift modeling. A/B testing has shown that our methods can significantly improve user purchase and engagement metrics while operating within business objectives. To our knowledge, this is the first paper that addresses cannibalization mitigation at the user-level in the context of advertising.

Keywords: cannibalization, machine learning, online marketplace, revenue optimization, yield optimization

Procedia PDF Downloads 135
3620 Content of Trace Elements in Agricultural Soils from Central and Eastern Europe

Authors: S. Krustev, V. Angelova, K. Ivanov, P. Zaprjanova

Abstract:

Approximately a dozen trace elements are vital for the development of all plants and some other elements are significant for some species. Heavy metals do not belong to this group of elements that are essential to plants, but some of them such as copper and zinc, have a dual effect on their growth. Concentration levels of these elements in the different regions of the world vary considerably. Their high concentrations in some parts of Central and Eastern Europe cause concern for human health and degrade the quality of agricultural produce from these areas. This study aims to compare the prevalence and levels of the major trace elements in some rural areas of Central and Eastern Europe. Soil samples from different regions of the Czech Republic, Slovakia, Austria, Hungary, Serbia, Romania, Bulgaria and Greece far from large industrial centers have been studied. The main methods for their determination are the atomic spectral techniques – atomic absorption and plasma atomic emission. As a result of this study, data on microelements levels in soils of 17 points from the main grain-producing regions of Central and Eastern Europe are presented and systematized. The content of trace elements was in the range of 5.0-84.1 mg.kg⁻¹ for Cu, 0.3-1.4 mg.kg⁻¹ for Cd, 26.1-225.5 mg.kg⁻¹ for Zn, 235.5-788.6 mg.kg⁻¹ for Mn and 4.1-25.8 mg.kg⁻¹ for Pb.

Keywords: trace elements, heavy metals, agricultural soils, Central and Eastern Europe

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3619 The Development of Community Leadership Strategies for Career Development of the Benjarong Pottery Products in Eight Upper Central Provinces

Authors: Thanaporn Chaimongkol

Abstract:

The objective of this research was aimed to examine the factors that influence the development of community leadership strategies to further develop the career regarding the Benjarong pottery products in eight upper central provinces, Thailand. The sample included (1) 1200 Benjarong pottery operators, (2) 30 involved representatives at both the policy level and support, and (3) OTOP network of 24 people. In this quantitative study, investigating data was conducted on individual session basis. The research instruments used included questionnaires and interview. The results showed that the components of the development of the community leadership strategies for career development of the Benjarong pottery products in eight upper central provinces were high overall; the Five Competitive Forces were of the highest average, followed by bargaining power of suppliers, and McKinsey 7's framework, respectively; where the highest average was strategy.

Keywords: community leadership, strategy development, Benjarong Pottery, 8 upper central provinces

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3618 Experimental Study of Various Sandwich Composites

Authors: R. Naveen, E. Vanitha, S. Gayathri

Abstract:

The use of Sandwich composite materials in aerospace and civil infrastructure application has been increasing especially due to their enormously low weight that leads to a reduction in the total weight and fuel consumption, high flexural and transverse shear stiffness, and corrosion resistance. The essential properties of sandwich materials vary according to the application area of the structure. The objectives of this study are to identify the mechanical behaviour and failure mechanisms of sandwich structures made of bamboo, V- board and metal (Aluminium as face sheet and Foam as Core material). The three-point bending test and UTM (Universal testing machine) experimental tests are done for three specimens for each type of sandwich composites. From the experiment results of three sandwich composites, bamboo shows high Young’s modulus of elasticity and low density.

Keywords: bamboo sandwich composite, metal sandwich composite, sandwich composite, v-board sandwich composite

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3617 Development the Potential of Parking Tax and Parking Retribution Revenues: Case Study in Bekasi City

Authors: Ivan Yudianto

Abstract:

The research objectives are to analyze the factors that impede the Parking Tax and Parking Retribution collection in Bekasi City Government, analyzing the factors that can increase local own revenue from the tax sector of parking tax and parking retribution, analyze monitoring the parking retribution collection by the Bekasi City Government, analyze strategies Bekasi City Government through the preparation of a roadmap and action plan to increase parking tax and parking retribution revenues. The approach used in this research is a qualitative approach. Qualitative research is used because the problem is not yet clear and the object to be studied will be holistic, complex, and dynamic, and the relationship will be interactive symptoms. Methods of data collection and technical analysis of the data was in-depth interviews, participant observation, documentary materials, literature, and triangulation, as well as new methods such as the methods of visual materials and internet browsing. The results showed that there are several factors that become an obstacle such as the parking taxpayer does not disclose the actual parking revenue, the parking taxpayer are late or do not pay Parking Tax, many parking locations controlled by illegal organizations, shortage of human resources in charge levy and supervise the parking tax and parking retribution collection in the Bekasi City Government, surveillance parking tax and parking retribution are not scheduled on a regular basis. Several strategic priorities in order to develop the potential of the Parking Tax and Parking Retribution in the Bekasi City Government, namely through increased controling and monitoring of the Parking Taxpayer, forming a team of auditors to audit the Parking Taxpayer, seek law enforcement persuasive and educative to reduce Parking Taxpayer wayward, providing strict sanctions against the Parking Taxpayer disobedient, revised regulations mayors about locations of parking in Bekasi City, rationalize revenues target of Parking Retribution, conducting takeover attempts parking location on the roadside of the individual or specific group, and drafting regional regulations on parking subscribe.

Keywords: local own revenue, parking retribution, parking tax, parking taxpayer

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3616 Unveiling Karst Features in Miocene Carbonate Reservoirs of Central Luconia-Malaysia: Case Study of F23 Field's Karstification

Authors: Abd Al-Salam Al-Masgari, Haylay Tsegab, Ismailalwali Babikir, Monera A. Shoieb

Abstract:

We present a study of Malaysia's Central Luconia region, which is an essential deposit of Miocene carbonate reservoirs. This study aims to identify and map areas of selected carbonate platforms, develop high-resolution statistical karst models, and generate comprehensive karst geobody models for selected carbonate fields. This study uses seismic characterization and advanced geophysical surveys to identify karst signatures in Miocene carbonate reservoirs. The results highlight the use of variance, RMS, RGB colour blending, and 3D visualization Prop seismic sequence stratigraphy seismic attributes to visualize the karstified areas across the F23 field of Central Luconia. The offshore karst model serves as a powerful visualization tool to reveal the karstization of carbonate sediments of interest. The results of this study contribute to a better understanding of the karst distribution of Miocene carbonate reservoirs in Central Luconia, which are essential for hydrocarbon exploration and production. This is because these features significantly impact the reservoir geometry, flow path and characteristics.

Keywords: karst, central Luconia, seismic attributes, Miocene carbonate build-ups

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3615 Transient Analysis of Central Region Void Fraction in a 3x3 Rod Bundle under Bubbly and Cap/Slug Flows

Authors: Ya-Chi Yu, Pei-Syuan Ruan, Shao-Wen Chen, Yu-Hsien Chang, Jin-Der Lee, Jong-Rong Wang, Chunkuan Shih

Abstract:

This study analyzed the transient signals of central region void fraction of air-water two-phase flow in a 3x3 rod bundle. Experimental tests were carried out utilizing a vertical rod bundle test section along with a set of air-water supply/flow control system, and the transient signals of the central region void fraction were collected through the electrical conductivity sensors as well as visualized via high speed photography. By converting the electric signals, transient void fraction can be obtained through the voltage ratios. With a fixed superficial water velocity (Jf=0.094 m/s), two different superficial air velocities (Jg=0.094 m/s and 0.236 m/s) were tested and presented, which were corresponding to the flow conditions of bubbly flows and cap/slug flows, respectively. The time averaged central region void fraction was obtained as 0.109-0.122 with 0.028 standard deviation for the selected bubbly flow and 0.188-0.221with 0.101 standard deviation for the selected cap/slug flow, respectively. Through Fast Fourier Transform (FFT) analysis, no clear frequency peak was found in bubbly flow, while two dominant frequencies were identified around 1.6 Hz and 2.5 Hz in the present cap/slug flow.

Keywords: central region, rod bundles, transient void fraction, two-phase flow

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3614 The Effect of Corporate Governance on Earnings Management: When Firms Report Increasing Earnings

Authors: Su-Ping Liu, Yue Tian, Yifan Shen

Abstract:

This study investigates the effect of corporate governance on earnings management when firms have reported a long stream of earnings increases (hereafter referred to as earnings beaters). We expect that good quality of corporate governance decreases the probability of income-increasing earnings management. We employ transparent tools to capture firms’ opportunistic management behavior, specifically, the repurchase of stock. In addition, we use corporate governance proxies to measure the degree of corporate governance, including board size, board independence, CEO duality, and the frequency of meeting. The results hold after the controlling of variables that suggested in prior literature. We expect that the simple technique, that is, firms’ degree of corporate governance, to be used as an inexpensive first step in detecting earnings management.

Keywords: corporate governance, earnings management, earnings patterns, stock repurchase

Procedia PDF Downloads 135
3613 Simulation-Based Unmanned Surface Vehicle Design Using PX4 and Robot Operating System With Kubernetes and Cloud-Native Tooling

Authors: Norbert Szulc, Jakub Wilk, Franciszek Górski

Abstract:

This paper presents an approach for simulating and testing robotic systems based on PX4, using a local Kubernetes cluster. The approach leverages modern cloud-native tools and runs on single-board computers. Additionally, this solution enables the creation of datasets for computer vision and the evaluation of control system algorithms in an end-to-end manner. This paper compares this approach to method commonly used Docker based approach. This approach was used to develop simulation environment for an unmanned surface vehicle (USV) for RoboBoat 2023 by running a containerized configuration of the PX4 Open-source Autopilot connected to ROS and the Gazebo simulation environment.

Keywords: cloud computing, Kubernetes, single board computers, simulation, ROS

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3612 Net-Trainer-ST: A Swiss Army Knife for Pentesting, Based on Single Board Computer, for Cybersecurity Professionals and Hobbyists

Authors: K. Hołda, D. Śliwa, K. Daniec, A. Nawrat

Abstract:

This article was created as part of the developed master's thesis. It attempts to present a newly developed device, which will support the work of specialists dealing with broadly understood cybersecurity terms. The device is contrived to automate security tests. In addition, it simulates potential cyberattacks in the most realistic way possible, without causing permanent damage to the network, in order to maximize the quality of the subsequent corrections to the tested network systems. The proposed solution is a fully operational prototype created from commonly available electronic components and a single board computer. The focus of the following article is not only put on the hardware part of the device but also on the theoretical and applicatory way in which implemented cybersecurity tests operate and examples of their results.

Keywords: Raspberry Pi, ethernet, automated cybersecurity tests, ARP, DNS, backdoor, TCP, password sniffing

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3611 On the Limits of Board Diversity: Impact of Network Effect on Director Appointments

Authors: Vijay Marisetty, Poonam Singh

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Research on the effect of director's network connections on investor welfare is inconclusive. Some studies suggest that directors' connections are beneficial, in terms of, improving earnings information, firms valuation for new investors. On the other hand, adverse effects of directorial networks are also reported, in terms of higher earnings management, options back dating fraud, reduction in firm performance, lower board monitoring. From regulatory perspective, the role of directorial networks on corporate welfare is crucial. Cognizant of the possible ill effects associated with directorial networks, large investors, for better representation on the boards, are building their own database of prospective directors who are highly qualified, however, sourced from outside the highly connected directorial labor market. For instance, following Dodd-Frank Reform Act, California Public Employees' Retirement Systems (CalPERs) has initiated a database for registering aspiring and highly qualified directors to nominate them for board seats (proxy access). Our paper stems from this background and tries to explore the chances of outside directors getting directorships who lack established network connections. The paper is able to identify such aspiring directors' information by accessing a unique Indian data sourced from an online portal that aims to match the supply of registered aspirants with the growing demand for outside directors in India. The online portal's tie-up with stock exchanges ensures firms to access the new pool of directors. Such direct access to the background details of aspiring directors over a period of 10 years, allows us to examine the chances of aspiring directors without corporate network, to enter directorial network. Using this resume data of 16105 aspiring corporate directors in India, who have no prior board experience in the directorial labor market, the paper analyses the entry dynamics in corporate directors' labor market. The database also allows us to investigate the value of corporate network by comparing non-network new entrants with incumbent networked directors. The study develops measures of network centrality and network degree based on merit, i.e. network of individuals belonging to elite educational institutions, like Indian Institute of Management (IIM) or Indian Institute of Technology (IIT) and based on job or company, i.e. network of individuals serving in the same company. The paper then measures the impact of these networks on the appointment of first time directors and subsequent appointment of directors. The paper reports the following main results: 1. The likelihood of becoming a corporate director, without corporate network strength, is only 1 out 100 aspirants. This is inspite of comparable educational background and similar duration of corporate experience; 2. Aspiring non-network directors' elite educational ties help them to secure directorships. However, for post-board appointments, their newly acquired corporate network strength overtakes as their main determinant for subsequent board appointments and compensation. The results thus highlight the limitations in increasing board diversity.

Keywords: aspiring corporate directors, board diversity, director labor market, director networks

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3610 Directors’ Compensation: Analyzing the Multilevel Factors That Exert the Greatest Influence

Authors: Isabel Acero, Nuria Alcalde

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The economic crisis and notorious corporate scandals have caused social indignation and sparked the debate concerning the underlying rationality of the compensation that directors receive. In this context, this study examines the determinants of the remuneration of directors in listed Spanish companies using individualized data. A multilevel methodology appropriate for this type of data has been used that allows us to differentiate between inter-company variations and intra-company variations. The results show that company size is the variable (at the company level) that exerts the greatest influence on the level of director´s compensation. One surprising finding is that the presence of independent directors on the board has a positive influence on remuneration. At the individual level, tenure and experience have a significant influence on the level of compensation, while the director´s level of education does not appear to have an effect on it.

Keywords: board of directors, compensation, experience, multilevel, tenure

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3609 Effects of Clinical Practice Guidelines for Central Venous Catheter to Infection Rate and Nurse’s Satisfaction in Medicine Intensive Care Unit 240 Hat Yai Hospital, Thailand

Authors: Jiranun Sreecharit, Anongnat Boonrut, Kunvadee Munvaradee, Phechnoy Singchungchai

Abstract:

Hatyai Hospital as center of hospital with a capacity of 670 beds. Medicine intensive care units (MICU240) provide care for critically ill patients who are at high risk need to be monitored closely. Intravenous catheter is vital to help assess the level of water in the body fluids and medications. Potential complications such as infection. We need to have guidelines for the care of patients who received intravenous catheter used to achieve good results. The operations research in this study was intended 1) To study the effects of practice for nurses in caring for patients with central venous catheter to infection rate and 2) To assess the satisfaction of nurses and patient care practices in central venous catheterization patients in the MICU 240. The sample of the patient's central venous catheter crisis that everyone who admitted in MICU 240 during the period from October 2013 to May 2014. Samples prior to practice and 148 samples with 249 case of practice. A systematic review of the research NSWHealth Statewide Guideline for Intensive Care. Data were analyzed by statistics, percentages and frequency NON-PARAMETRICS with Mann-Whitney U. The finding revealed that: 1. Results of the practice patient care central venous catheter infection rates were found to be reduced from 35.14 percent to 25.3 percent. 2. The results of the evaluation of nurses and patients in the patient care practices central venous catheter found to be satisfied and happy to work 85 percent.

Keywords: clinical practice guidelines, central venous catheter, infection satisfaction

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3608 The Impact of Corporate Governance Attributes on Dividends Payouts Policy: Evidence from the Emerging Capital Market of Jordan

Authors: Amneh Alkurdi, Yasean Tahat, Hamzeh Almuali

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Purpose: The primary objective of the present paper is to examine the impact of CG attributes, including the board size, independency, separation and managerial ownership) on firm dividend payouts policy; using a sample of 72 Jordanian listed companies for the period of 2007-2013. Methodology: The study does manually review the sample firm’s annual reports for data collection and use OLS regression to carry out this investigation. Findings: The findings indicate that CG attributes have a strong impact on dividend payouts policy. In particular, board size, independency and separation have had significant associations with dividends payouts indicating that such variables matter when determining on dividends which may mitigate the conflicts between stakeholders’ and managers’ interests. The results also indicate that managerial ownership has had no significant impact on the dividends policy suggesting that managers do not use the strength of their position to influence the dividends policy. Finally, the results show that firm size and profitability have had statistically positive associations with dividend payouts, while this was not the case for firm leverage and growth where significant and positive relationships were documented. Originality/implication: The current paper extends the extant literature in this field by investigating the impact of the board composition on dividends and provides some insights for policy makers in emerging markets.

Keywords: corporate governance, dividends payouts policy, jordan, accounting

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3607 Stimulus-Dependent Polyrhythms of Central Pattern Generator Hardware

Authors: Le Zhao, Alain Nogaret

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We have built universal Central Pattern Generator (CPG) hardware by interconnecting Hodgkin-Huxley neurons with reciprocally inhibitory synapses. We investigate the dynamics of neuron oscillations as a function of the time delay between current steps applied to individual neurons. We demonstrate stimulus dependent switching between spiking polyrhythms and map the phase portraits of the neuron oscillations to reveal the basins of attraction of the system. We experimentally study the dependence of the attraction basins on the network parameters: the neuron response time and the strength of inhibitory connections.

Keywords: central pattern generator, winnerless competition principle, artificial neural networks, synapses

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3606 Characterization of Mineralogy, Geochemical and Origin of Nephelinitic Jurf Ed-darawish Volcano in Western Central Jordan

Authors: Hassan Farhan Alfugha

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the cenozoic volcanism in westt central jordan which show homohgenous lava from upper mantle.es represented by basaltic scoria cones and flows and covers approximately 10 km. fourtten nephelinitic rock samples were collected at jurf ed-darawish volcanism to analyze major minor and trace elements by using XRF.. geochemical parameters of these samp;es such as MG/MG+FE+2, the ratio range from 0.41 to 0.45 and high ti contents 3.09-3.28wt % indicate that the corresponding magmas are nearly of primary origin . this magma show low variable abundances of compatible and incompatible trace elements reflecting a homogenous source. the studied volcanic rocks, which are mainly nephlinites, belong to the alkaline rocks series containing 4.38-5.95wt% alkali oxides they are usually undersaturated in regard it the silica content, which ranges between 39.88-41.50wt.%.value compared to other jordanien basaltic rocks majorminor and trace elementes data as well as mantel xenoliths entrained in the volcanic rocks are spinel iherzolites that suggest the lithospheric mantle as the source for the pleistocene volcanism these xenoliths resided at shallow mantle depths (45 km ) because a geothermobarometric analysis yielded p-t conditions close to 15 kbar and 1100c the mantle nodules did not equilibrate with the melts indicating a fast transport from the mantle to the surface and a mgma >65 km deeper source area of the melts.

Keywords: nephelinite plestocene western central jordan, western central jordan, volcano in western central jordan, central jordan

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