Search results for: institutional framework

Authors: Nadezhda Kvatashidze

Abstract:

The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

Procedia PDF Downloads 195

Authors: Juliet Ramohai

Abstract:

This paper explores how women departmental heads in higher education experience leadership in a time of the COVID-19 crises. The focus is mostly on their care and coping as they work in virtual spaces. Most scholars have looked at the effects and challenges that different employees face while working from home during a lockdown. However, very few take a dedicated focus on women in leadership and the coping mechanisms and resources that they use for effective leadership during this difficult time. The paper draws on two aspects of Sen’s Capabilities approach, functionings, and agency, to cast a closer understanding of the institutional and individual coping mechanisms that might be at these women's disposal. The qualitative approach used for this paper and a feminist lens provides a critical and in-depth understanding of the real-life stories of the women and how they make sense of their virtual leadership. Data for this paper was collected through semi-structured interviews with 10 women in the positions of head of departments and analysed thematically using capabilities approach concepts as an analytical tool. The findings in this paper indicate that functionings and freedoms are tightly linked to institutional ethnographies. These ethnographies might support or hamper coping for women leaders, especially during times of crisis.

Keywords: capability approach, women leaders, higher education, COVID-19

Procedia PDF Downloads 164

Authors: Rong-Yang Lai, Jia-Yu Wu, Chih-Han Chang, Yung-Chung Chen

Abstract:

The dental bridge is one of the clinical methods of the treatment for missing teeth. The dental bridge is generally designed for two layers, containing the inner layer of the framework(zirconia) and the outer layer of the porcelain-fused to framework restorations. The design of a conventional bridge is generally based on the antagonist tooth profile so that the framework evenly indented by an equal thickness from outer contour. All-ceramic dental bridge made of zirconia have well demonstrated remarkable potential to withstand a higher physiological occlusal load in posterior region, but it was found that there is still the risk of all-ceramic bridge failure in five years. Thus, how to reduce the incidence of failure is still a problem to be solved. Therefore, the objective of this study is to develop mechanical designs for all-ceramic dental bridges framework by reducing the stress and enhancing fracture resistance under given loading conditions by finite element method. In this study, dental design software is used to design dental bridge based on tooth CT images. After building model, Bi-directional Evolutionary Structural Optimization (BESO) Method algorithm implemented in finite element software was employed to analyze results of finite element software and determine the distribution of the materials in dental bridge; BESO searches the optimum distribution of two different materials, namely porcelain and zirconia. According to the previous calculation of the stress value of each element, when the element stress value is higher than the threshold value, the element would be replaced by the framework material; besides, the difference of maximum stress peak value is less than 0.1%, calculation is complete. After completing the design of dental bridge, the stress distribution of the whole structure is changed. BESO reduces the peak values of principle stress of 10% in outer-layer porcelain and avoids producing tensile stress failure.

Keywords: dental bridge, finite element analysis, framework, automatic program

Procedia PDF Downloads 264

Authors: Ramlan Jantan, Norfadilah Kamaruddin, Shahriman Zainal Abidin

Abstract:

In this era of technology, the co-creation method has become a new development trend. In this light, most design businesses have currently transformed their development strategy from being goods-dominant into service-dominant where more attention is given to the end-users and their roles in the development process. As a result, the conventional development process has been replaced with a more cooperative one. Consequently, numerous studies have been conducted to explore the extension of co-creation method in the design development process and most studies have focused on issues found during the production process. In the meantime, this study aims to investigate potential values established during the pre-production process, which is also known as the ‘circumstances value creation’. User involvement is questioned and crucially debate at the entry level of pre-production process in value in-exchange jointly spheres; thus user experiences took place. Thus, this paper proposed a potential framework of the co-creation method for Malaysian interactive product development. The framework is formulated from both parties involved: the users and designers. The framework will clearly give an explanation of the value of the co-creation method, and it could assist relevant design industries/companies in developing a blueprint for the design process. This paper further contributes to the literature on the co-creation of value and digital ecosystems.

Keywords: co-creation method, co-creation framework, co-creation, co-production

Procedia PDF Downloads 151

Authors: Alaa Tag-Eldin Mohamed

Abstract:

The environmental, cultural, social, and technological changes have led higher education institutes to question their traditional roles. Many declarations and frameworks highlight the importance of fulfilling social responsibility of higher education institutes. The study aims at developing a framework of university social responsibility and sustainability (USR&S) with focus on South Valley University (SVU) as a case study of Egyptian Universities. The study used meetings with 12 vice deans of community services and environmental affairs on social responsibility and environmental issues. The proposed framework integrates social responsibility with strategic management through the establishment and maintenance of the vision, mission, values, goals and management systems; elaboration of policies; provision of actions; evaluation of services and development of social collaboration with stakeholders to meet current and future needs of the community and environment. The framework links between different stakeholders internally and externally using communication and reporting tools. The results show that SVU integrates social responsibility and sustainability in its strategic plans. It has policies and actions however fragmented and lack of appropriate structure and budgeting. The proposed framework could be valuable for researchers and decision makers of the Egyptian Universities. The study proposed recommendations and highlighted building on the results and conducting future research.

Keywords: corporate social responsibility (CSR), south valley university, sustainable university, university social responsibility and sustainability (USR&S)

Procedia PDF Downloads 320

Authors: Jo-Ann Müller

Abstract:

The integration-responsiveness (IR) framework presents four distinct internationalization strategies which differ depending on the extent of pressure the company faces for local responsiveness and global integration. This study applies the framework to standards by examining differences in the relative importance of three types of standards depending on the role the subsidiary plays within the corporate group. Hypotheses are tested empirically in a two-stage procedure. First, the subsidiaries are grouped performing cluster analysis. In the second step, the relationship between cluster affiliation and subsidiary strategy is tested using multinomial Probit estimation. While the level of local responsiveness of a firm relates to the relative importance of national and international formal standards, the degree of vertical integration is associated with the application of internal company.

Keywords: FDI, firm-level data, standards, subsidiary strategy

Procedia PDF Downloads 260

Authors: Jing (Claire) LI

Abstract:

More than two decades from 2000 to 2020 of economic reforms have brought China unprecedented economic growth. There is an urgent call of research towards corporate social responsibility (CSR) in the context of China because while China continues to develop into a global trading market, it suffers from various serious problems relating to CSR. This study analyses the factors affecting the adoption of CSR practices by Chinese listed companies. The author proposes a new framework of factors of CSR adoption. Following common organisational factors and external factors in the literature (including organisational support, company size, shareholder pressures, and government support), this study introduces two additional factors, dynamic capability and regional culture. A survey questionnaire was conducted on the CSR adoption of Chinese listed companies in Shen Zhen and Shang Hai index from December 2019 to March 2020. The survey was conducted to collect data on the factors that affect the adoption of CSR. After collection of data, this study performed factor analysis to reduce the number of measurement items to several main factors. This procedure is to confirm the proposed framework and ensure the significant factors. Through analysis, this study identifies four grouped factors as determinants of the CSR adoption. The first factor loading includes dynamic capability and organisational support. The study finds that they are positively related to the first factor, so the first factor mainly reflects the capabilities of companies, which is one component in internal factors. In the second factor, measurement items of stakeholder pressures mainly are from regulatory bodies, customer and supplier, employees and community, and shareholders. In sum, they are positively related to the second factor and they reflect stakeholder pressures, which is one component of external factors. The third factor reflects organisational characteristics. Variables include company size and cultural score. Among these variables, company size is negatively related to the third factor. The resulted factor loading of the third factor implies that organisational factor is an important determinant of CSR adoption. Cultural consistency, the variable in the fourth factor, is positively related to the factor. It represents the difference between perception of managers and actual culture of the organisations in terms of cultural dimensions, which is one component in internal factors. It implies that regional culture is an important factor of CSR adoption. Overall, the results are consistent with previous literature. This study is of significance from both theoretical and empirical perspectives. First, from the significance of theoretical perspective, this research combines stakeholder theory, dynamic capability view of a firm, and neo-institutional theory in CSR research. Based on association of these three theories, this study introduces two new factors (dynamic capability and regional culture) to have a better framework for CSR adoption. Second, this study contributes to empirical literature of CSR in the context of China. Extant Chinese companies lack recognition of the importance of CSR practices adoption. This study built a framework and may help companies to design resource allocation strategies and evaluate future CSR and management practices in an early stage.

Keywords: China, corporate social responsibility, CSR adoption, dynamic capability, regional culture

Procedia PDF Downloads 101

Authors: Samuel Knox, Verdon Crann, Peyman Amiri, William Crowther

Abstract:

There exists a shortage of open-source firmware for allowing researchers to focus on implementing high-level planning and control strategies for multi aerial robotic systems in simulation and experiment. Within this body of work, practical firmware is presented, which performs all supplementary tasks, including communications, pre and post-experiment procedures, and emergency safety measures. This allows researchers to implement high-level planning and control algorithms for path planning, traffic management, flight formation and swarming of aerial robots. The framework is built in Python using the MAVSDK library, which is compatible with flight controllers running PX4 firmware and onboard computers based on Linux. Communication is performed using Wi-Fi and the MQTT protocol, currently implemented using a centralized broker. Finally, a graphical user interface (GUI) has been developed to send general commands and monitor the agents. This framework enables researchers to prepare customized planning and control algorithms in a modular manner. Studies can be performed experimentally and in simulation using PX4 software in the loop (SITL) and the Gazebo simulator. An example experimental use case of the framework is presented using novel distributed planning and control strategies. The demonstration is performed using off-the-shelf components and minimal setup.

Keywords: aerial robotics, distributed framework, experimental, planning and control

Procedia PDF Downloads 92

Authors: Pouyan Jahanbin, Mahmoud Houshmand, Omid Fatahi Valilai

Abstract:

A flexible manufacturing system (FMS) is a manufacturing system having the capability of handling the variations of products features that is the result of ever-changing customer demands. The flexibility of the manufacturing systems help to utilize the resources in a more effective manner. However, the control of such systems would be complicated and challenging. FMS needs CNC machines and robots and other resources for establishing the flexibility and enhancing the efficiency of the whole system. Also it needs to integrate the resources to reach required efficiency and flexibility. In order to reach this goal, an integrator framework is proposed in which the machining data of CNC machine tools is received through a STEP-NC file. The interoperability of the system is achieved by the information system. This paper proposes an information system that its data model is designed based on object oriented approach and is implemented through a knowledge-based system. The framework is connected to a database which is filled with robot’s control commands. The framework programs the robots by rules embedded in its knowledge based system. It also controls the interactions of CNC machine tools for loading and unloading actions by robot. As a result, the proposed framework improves the integration of manufacturing resources in Flexible Manufacturing Systems.

Keywords: CNC machine tools, industrial robots, knowledge-based systems, manufacturing recourses integration, flexible manufacturing system (FMS), object-oriented data model

Procedia PDF Downloads 431

Authors: Olivier Mesly

Abstract:

This article examines the likelihood of deception on the part of borrowers wishing to obtain credit from institutional or private lenders. In our first study, we identify five explanatory variables that account for nearly forty percent of the propensity to act deceitfully: a poor credit history, debt, risky behavior, and to a much lesser degree, irrational behavior and disconnection from the bundle of needs, goals, and preferences. For the second study, we remodeled the initial questionnaire to adapt it to the needs of institutional bankers and borrowers, especially those that engage in money on-line peer-to-peer lending, a growing business fueled by the COVID pandemic. We find that the three key psychological variables that help to indirectly predict the likelihood of deceitful behaviors and possible default on loan reimbursement, i.e., risky behaviors, ir-rationality, and dis-connection, interact with each other to form a loop. This study presents two benefits: first, we provide evidence that it is to some degree possible to tighten control over lending practices. Second, we offer a pragmatic tool: a questionnaire, that lenders can use or adapt to gauge potential borrowers’ deceit, notably by combining their results with standard hard-data measures of risk.

Keywords: bundle of needs, default, debt, deception, risk, peer-to-peer lending

Procedia PDF Downloads 107

Authors: Arlinda Memetaj

Abstract:

Building up of a well-functioning administrative justice system is one of the key prerequisites for ensuring the existence of an accountable and efficient public administration in Kosovo as well. To this aim, the country has already established an almost comprehensive legislative and institutional frameworks. The latter derives from (among others) the Kosovo`s Stabilisation and Association Agreement with the EU of 2016. A series of efforts are being presently still undertaken by all relevant domestic and international stakeholders being active in both the Kosovo`s public administration reform and the country` s system of a local self-government. Both systems are thus under a constant state of reform. Despite the aforesaid, there is still a series of shortcomings in the country in above context. There is a lot of backlog of administrative cases in the Prishtina Administrative court; there is a public lack in judiciary; the public administration is organized in a fragmented way; the administrative laws are still not properly implemented at local level; the municipalities` legislative and executive branches are not sufficiently transparent for the ordinary citizens ... Against the above short background, the full paper firstly outlines the legislative and institutional framework of the Kosovo's systems of an administrative justice and local self-government (on the basis of the fact that public administration and local government are not separate fields). It then illustrates the key specific shortcomings in those fields, as seen from the perspective of the citizens' right to good administration. It finally claims that the current status quo situation in the country may be resolved (among others) by granting Kosovo a status of full member state of the Council of Europe or at least granting it with a temporary status of a contracting party of (among others) the European Human Rights Convention. The later would enable all Kosovo citizens (regardless their ethnic or other origin whose human rights are violated by the Kosovo`s relative administrative authorities including the administrative courts) to bring their case/s before the respective well-known European Strasbourg-based Human Rights Court. This would consequently put the State under permanent and full monitoring process, with a view to obliging the country to properly implement the European Court`s decisions (as adopted by this court in those cases). This would be a benefit first of all for the very Kosovo`s ordinary citizens regardless their ethnic or other background. It would provide for a particular positive input in the ongoing efforts being undertaken by Kosovo and Serbia states within the EU-facilitated Dialogue, with a view to building up of an integral administrative justice system at central and local level in the whole Kosovo` s territory. The main method used in this paper is the descriptive, analytical and comparative one.

Keywords: administrative courts, administrative justice, administrative procedure, benefit, European Human Rights Court, human rights, monitoring, reform.

Procedia PDF Downloads 283

Authors: Emily Simone Doffing, Danielle Kohfeldt

Abstract:

Disabled students are underrepresented in graduate-level degree enrollment and completion. There is limited research on disabled students' progression during the pandemic. Disabled graduate students (DGS) face unique interpersonal and institutional barriers, yet, limited research explores these barriers, buffering facilitators, and aids to academic persistence. This study adopts an asset-based, embodied disability approach using the critical pedagogy theoretical framework instead of the deficit research approach. The Participatory Action Research (PAR) paradigm, the critical pedagogy theoretical framework, and emancipatory disability research share the same purpose -creating a socially just world through reciprocal learning. This study is one of few, if not the first, to center solely on DGS’ lived understanding using a Participatory Action Research (PAR) epistemology. With a PAR paradigm, participants and investigators work as a research team democratically at every stage of the research process. PAR has individual and systemic outcomes. PAR lessens the researcher-participant power gap and elevates a marginalized community’s knowledge as expertise for local change. PAR and critical pedagogy work toward enriching everyone involved with empowerment, civic engagement, knowledge proliferation, socio-cultural reflection, skills development, and active meaning-making. The PAR process unveils the tensions between disability and graduate school in policy and practice during the pandemic. Likewise, institutional and ideological tensions influence the PAR process. This project is recruiting 10 DGS until September through purposive and snowball sampling. DGS will collectively practice praxis during four monthly focus groups in the fall 2023 semester. Participant researchers can attend a focus group or an interview, both with field notes. September will be our orientation and first monthly meeting. It will include access needs check-ins, ice breakers, consent form review, a group agreement, PAR introduction, research ethics discussion, research goals, and potential research topics. October and November will be available for meetings for dialogues about lived experiences during our collaborative data collection. Our sessions can be semi-structured with “framing questions,” which would be revised together. Field notes include observations that cannot be captured through audio. December will focus on local social action planning and dissemination. Finally, in January, there will be a post-study focus group for students' reflections on their experiences of PAR. Iterative analysis methods include transcribed audio, reflexivity, memos, thematic coding, analytic triangulation, and member checking. This research follows qualitative rigor and quality criteria: credibility, transferability, confirmability, and psychopolitical validity. Results include potential tension points, social action, individual outcomes, and recommendations for conducting PAR. Tension points have three components: dubious practices, contestable knowledge, and conflict. The dissemination of PAR recommendations will aid and encourage researchers to conduct future PAR projects with the disabled community. Identified stakeholders will be informed of DGS’ insider knowledge to drive social sustainability.

Keywords: participatory action research, graduate school, disability, higher education

Procedia PDF Downloads 35

Authors: Masaki Sakai, Tsuyoshi Nakajima, Kazuya Takahashi

Abstract:

In order to improve the productivity of a factory, it is often the case to create an inference model by collecting and analyzing operational data off-line and then to develop an edge application (EAP) that evaluates the quality of the products or diagnoses machine faults in real-time. To accelerate this development cycle, an edge application framework for the smart factory is proposed, which enables to create and modify EAPs based on prepared inference models. In the framework, the preprocessing component is the key part to make it work. This paper proposes a language for preprocessing of edge applications, called LaPEA, which can flexibly process several sensor data from machines into explanatory variables for an inference model, and proves that it meets the requirements for the preprocessing.

Keywords: edge application framework, edgecross, preprocessing language, smart factory

Procedia PDF Downloads 122

Authors: Nuraeni, Suryanti, Saida, Annas Boceng

Abstract:

Farm forestry is a forest where farmers or landowners do cultivation and farming activities on their land. This study aims to determine the dimensions of sustainable development of farm forestry and to analyze the leverage factors to improve the sustainability status of farm forestry management in Bulukumba Regency. This research was conducted in Kajang District, Bulukumba Regency. The analysis of the sustainability of farm forestry management applied Multi-Dimensional Scaling (MDS), a modification of the Rapid Appraisal of The Status of Farming (RAPFARM). The index value of farm forestry sustainability was by 62.01% for ecological dimension, 51.54% for economic dimension, 61.00% for the social and cultural dimension, and 63.24% for legal and institutional dimension with sustainable enough category status. Meanwhile, the index value for the technology and infrastructure was by 47.16% of less sustainable category status. The result of leverage analysis of attributes for the dimensions of ecological, economic, social and cultural, legal and institutional as well as infrastructure and technology afforded twenty-two (22) leverage sensitive factors that influence the sustainability of farm forestry.

Keywords: farm forestry, South Sulawesi, management, sustainability

Procedia PDF Downloads 348

Authors: Andrew Kipp

Abstract:

Student absenteeism is harmful to both the school and the absentee student. One approach to improving student absenteeism is targeting contextual factors within the students’ learning environment. However, contemporary literature has not taken an ecological agency approach to understanding student absenteeism. Ecological agency is a theoretical framework that magnifies the interplay between the environment and the actions of people within the environment. To elaborate, the person’s personal history and aspirations and the environmental conditions provide potential outlets or restrictions to their intended action. The framework provides the unique perspective of understanding absentee students’ decision-making through the affordances and constraints found in their learning environment. To that effect, the study was guided by the question, “Why do absentee students decide to engage in absenteeism in a suburban Kansas school?” A case study methodology was used to answer the research question. Four suburban, Kansas high school absentee students in the 2020-2021 school year were selected for the study. The fall 2020 semester was in a remote learning setting, and the spring 2021 semester was in an in-person learning setting. The study captured their decision-making with respect to school attendance throughsemi-structured interviews, prolonged observations, drawings, and concept maps. The data was analyzed through thematic analysis. The findings revealed that peer socialization opportunities, methods of instruction, shifts in cultural beliefs due to COVID-19, manifestations of anxiety and lack of space to escape their anxiety, social media bullying, and the inability to receive academic tutoring motivated the participants’ daily decision to either attend or miss school. The findings provided a basis to improve several institutional and classroom practices. These practices included more student-led instruction and less teacher-led instruction in both in-person and remote learning environments, promoting socialization through classroom collaboration and clubs based on emerging student interests, reducing instances of bullying through prosocial education, safe spaces for students to escape the classroom to manage their anxiety, and more opportunities for one-on-one tutoring to improve grades. The study provides an example of using the ecological agency approach to better understand the personal and environmental factors that lead to absenteeism. The study also informs educational policies and classroom practices to better promote student attendance. Further research should investigate other school contexts using the ecological agency theoretical framework to better understand the influence of the school environment on student absenteeism.

Keywords: student absenteeism, ecological agency, classroom practices, educational policy, student decision-making

Procedia PDF Downloads 121

Authors: Ayoub Kafyulilo, Petra Fisser, Joke Voogt

Abstract:

This study was conducted to assess the continuation of the use of technology in science and mathematics teaching of the pre-service and in-service teachers who attended the professional development programme. It also assessed professional development, personal, institutional, and technological factors contributing to the continuous use of technology in teaching. The study involved 42 teachers, thirteen pre-service teachers, and twenty-nine in-service teachers. A mixed-method research approach was used to collect data for this study. Findings showed that the continuous use of technology in teaching after the termination of the professional development arrangement was high among the pre-service teachers, and differed for the in-service teachers. The regression model showed that knowledge and skills, access to technology and ease of use were strong predictors (R2 = 55.3%) of the teachers’ continuous use of technology after the professional development arrangement. The professional development factor did not have a direct effect on the continuous use of technology, rather had an influence on personal factors (knowledge and skills). In turn, the personal factors had influence on the institutional factors (access to technology) and technological factors (ease of use), which together had an effect on the teachers’ continuous use of technology in teaching.

Keywords: technology, professional development, teachers, science and mathematics

Procedia PDF Downloads 130

Authors: R. Bawazir, P. Jones

Abstract:

Social Stories are widely used to teach social and communication skills or concepts to individuals on the autistic spectrum. This paper presents a theoretical framework for using Social Stories in conjunction with the creative arts. The paper argues that Bandura’s social learning theory can be used to explain the mechanisms behind Social Stories and the way they influence changes in response, while Gardner’s multiple intelligences theory can be used simultaneously to demonstrate the role of the creative arts in learning. By using Social Stories with the creative arts for individuals on the autistic spectrum, the aim is to meet individual needs and help individuals with autism to develop in different areas of learning and communication.

Keywords: individuals on the autistic spectrum, social stories, the creative arts, theoretical framework

Procedia PDF Downloads 295

Authors: Andrea Paltrinieri, Alberto Dreassi, Stefano Miani, Alex Sclip

Abstract:

The financial crises caused a collapse in prices of most asset classes, raising the attention on alternative investments such as Sukuk, a smaller, fast growing but often misunderstood market. We study diversification benefits of Sukuk, their correlation with other asset classes and the effects of their inclusion in investment portfolios of institutional and retail investors, through a comprehensive comparison of their risk/return profiles during and after the financial crisis. We find a beneficial performance adjusted for the specific volatility together with a lower correlation especially during the financial crisis. The distribution of Sukuk returns is positively skewed and leptokurtic, with a risk/return profile similarly to high yield bonds. Overall, our results suggest that Sukuk present diversification opportunities, a significant volatility-adjusted performance and lower correlations especially during the financial crisis. Our findings are relevant for a number of institutional investors. Long term investors, such as life insurers would benefit from Sukuk’s protective features during financial crisis yet keeping return and growth opportunities, whereas banks would gain due to their role of placers, advisors, market makers or underwriters.

Keywords: sukuk, zero beta asset, asset allocation, sukuk market

Procedia PDF Downloads 454

Authors: Chayaporn Kaensar

Abstract:

Recently, Job Recommender Systems have gained much attention in industries since they solve the problem of information overload on the recruiting website. Therefore, we proposed Extended Personalized Job System that has the capability of providing the appropriate jobs for job seeker and recommending some suitable information for them using Data Mining Techniques and Dynamic User Profile. On the other hands, company can also interact to the system for publishing and updating job information. This system have emerged and supported various platforms such as web application and android mobile application. In this paper, User profiles, Implicit User Action, User Feedback, and Clustering Techniques in WEKA libraries have gained attention and implemented for this application. In additions, open source tools like Yii Web Application Framework, Bootstrap Front End Framework and Android Mobile Technology were also applied.

Keywords: recommendation, user profile, data mining, web and mobile technology

Procedia PDF Downloads 296

Authors: Yulia Kasperskaya, Ramon Xifré

Abstract:

Budgetary procedures are considered to be important for countries’ fiscal performance. The objective of this paper is to analyze this relationship for the OECD countries in the wake of global economic crisis taking into consideration countries’ fiscal conditions and institutional arrangements. We test whether groups of countries that are fiscally different after the crisis differ in their use of budgetary procedures including performance budgeting, transparency mechanisms and medium-term expenditure framework. For this purpose, we classify OECD countries in two groups according to the variations, in debt to GDP ratio between 2008 and 2014. We then analyze the intensity of use of budget procedures taking into account countries’ economic conditions during the crisis. Our first finding is that there is no monotonic relationship between the intensity of use of these three budgetary procedures and enhanced fiscal performance. Countries showing similar fiscal performance scored differently in terms of on budgetary procedures. We, therefore, review the budgetary frameworks and trajectories of several countries that are fiscally sound. From this qualitative analysis, we derive a set of factors that may enhance the efficiency of budgetary procedures. This suggests that a given budgetary procedure may have different effects in different countries depending on their economic and administrative settings. Our results are thus in line with those studies that reject one-size-fits-all approaches.

Keywords: budget procedures, fiscal performance, OECD, performance budgeting

Procedia PDF Downloads 216

Authors: Nasir Khalid

Abstract:

In Malaysia, higher education is big business. There are many companies that are willing if not already to invest heavily in higher education for students that aspire to pursue their degree in diploma, undergraduate as well as graduate studies. These companies sometimes even have a joint venture twinning program with other already established universities in and across Europe, Australia, the United States, and Canada. Some of these investments have been successful whereas others find themselves limited by the obstacle of receiving new students. Recently, the Malaysian Ministry of Higher Education has stopped issuing licenses to set up private institutions of higher education. This paper will thus examine the factors affecting the success of private higher education businesses in Malaysia. The samples will consist of thirty private institutions [N=30]. Among the factors that will be mentioned in the literature are academic programs, student quality and achievement, student employability, alumni satisfaction, student enrolment, institutional environment, lecturer-quality and effectiveness of supporting staff. A questionnaire was developed and analyzed using statistical analysis. The result of this study found that the top three factors affecting the success of private higher education businesses in Malaysia are student enrolment, institutional environment and the academic programs offered.

Keywords: higher education business, successful business factors, private institutions, business in Malaysia

Procedia PDF Downloads 288

Authors: Alexander Glebovskiy

Abstract:

Practitioners charged with fraud prevention and investigation strongly rely on the Fraud Triangle framework developed by Joseph T. Wells in 1997 while analyzing the causes of fraud at business organizations. The Fraud Triangle model explains fraud by elements such as pressure, opportunity, and rationalization. This view is not fully suitable for effective fraud prevention as the Fraud Triangle model provides limited insight into the causation of fraud. Fraud is a multifaceted phenomenon, the contextual factors of which may not fit into any framework. Employee criminal behavior in business organizations is influenced by environmental, individual, and organizational aspects. Therefore, further criminogenic factors and processes facilitating fraud in organizational settings need to be considered in the root-cause analysis: organizational culture, leadership style, groupthink effect, isomorphic behavior, crime of obedience, displacement of responsibility, lack of critical thinking and unquestioning conformity and loyalty.

Keywords: criminogenesis, fraud triangle, fraud prevention, organizational culture

Procedia PDF Downloads 258

Authors: Hoda A. Mohammed, Esraa M. El-Fawal, Howaida M. Abd El-Salam

Abstract:

Organic sulfurs in fuel oil cause serious environmental pollution and health problems. The important future direction for liquid fuel desulfurization is adsorptive desulfurization technology due to its simplicity, mild operating condition, and low cost. In this work, the well-prepared Nickel NPs were incorporated in a highly porous metal-organic framework MIL-101(Cr)) to produce Ni/Cr-MOF composite. Besides, the synthesis of Ni/Cr-MOF in the presence of Bi₂MoO₆/AC to prepare Bi₂MoO₆/AC@Ni/Cr-MOF. All the prepared composites were synthesized via a facile technique under ambient conditions to remove organosulfur compounds. The XRD, FT-IR, SEM, and BET techniques were used to characterize the prepared composites. The desulfurization performance of real gas oil by Bi₂MoO₆/AC, Ni/Cr-MOF, and Bi₂MoO₆/AC@Ni/Cr-MOF was investigated at different adsorbent doses and contact times. Bi₂MoO₆/AC@Ni/Cr-MOF shows the highest desulfurization performance, with removal efficiency reached to 80% at optimum conditions for a contact time of 4 hours.

Keywords: desulfurization, gas oil, metal-organic framework, sorption characteristics

Procedia PDF Downloads 44

Authors: Laura Kahn, Paul Rodrigues, Onur Savas, Shannon Hahn

Abstract:

An empirical understanding of an individual's personality expression can have a profound impact on organizations seeking to strengthen team performance and improve employee retention. A team's personality composition can impact overall performance. Creating a tiered information framework that leverages proxies for a user's social context and lexical and linguistic content provides insight into location-specific personality expression. We leverage the layered framework to examine domain-specific, psychological, and lexical cues within social media posts. We apply DistilBERT natural language transfer learning models with real world data to examine the relationship between Big Five personality expressions of people in Science, Technology, Engineering and Math (STEM) fields.

Keywords: big five, personality expression, social media analysis, workforce development

Procedia PDF Downloads 110

Authors: Mohammad Reza Ostad Ali Naghi Kashani, Esfanji Elia

Abstract:

Nowadays, the amounts of companies which tend to have an Enterprise Resource Planning (ERP) application are increasing particularly in developing countries like Iran. ERP projects are expensive, time consuming, and complex, in addition the failure rate is high among these projects. It is important to know whether these projects could meet their goals or not. Furthermore, the area which should be improved should be identified. In this paper we made a framework to evaluate ERP projects success implementation. First, based on literature review we made a framework based on BSC model, financial, customer, processes, learning and knowledge, because of the importance of change management it was added to model. Then an organization was divided in three layers. We choose corporate, managerial, and operational levels. Then to find criteria to assess each aspect, we use Delphi method in two rounds. And for the second round we made a questionnaire and did some statistical tasks on them. Based on the statistical results some of them are accepted and others are rejected.

Keywords: ERP, BSC, ERP project evaluation, IT projects

Procedia PDF Downloads 300

Authors: Simisola I. Akintoye, Sunday K. Iyaniwura

Abstract:

Recent global corporate failures have called for increase in the need to regulate corporate governance across the world. In Nigeria, the impact of corporate governance regulation in the banking sector has reached epidemic levels contributing to the country’s economic depression. This study critically evaluates Nigeria’s corporate governance regime and explores how weak regulation has impacted on the banking sector. By adopting a socio legal methodology, the study analyses both theoretical and empirical works from a socio-scientific point of view to examine the role of Nigeria’s legal, cultural and social arrangements in corporate governance regulation. The study reveals that Nigeria’s institutional arrangement has contributed to its weak system of corporate governance regulation with adverse effects on the banking sector. The research mainly impacts on current global corporate governance literature in sub-Saharan Africa by contributing to knowledge of the peculiarities of corporate governance regulation in different institutional jurisdictions. The particular focus on emerging economies such as Nigeria expands on the need for countries to develop a bespoke system of corporate governance regulation that takes into consideration the peculiarities of individual countries devoid of external influence.

Keywords: banks, corporate governance, emerging economies, Nigeria

Procedia PDF Downloads 295

Authors: Didik Sugiyanto

Abstract:

Conditions that often occur in the framework of a particular vehicle at a car is a collision or collision with another object, an example of such damage is to the frame or chassis for the required design framework that is able to absorb impact energy. Characteristics of the material are influenced by the value of the stiffness of the material that need to be considered in choosing the material properties of the material. To obtain material properties that can be adapted to the experimental conditions tested the tensile and compression testing. In this study focused on the chassis at an angle of 150, 300, and 450. It is based on field studies that vehicle primarily for freight cars have a point of order light between 150 to 450. Research methods include design tools, design framework, procurement of materials and experimental tools, tool-making, the manufacture of the test framework, and the testing process, experiment is testing the power of the press to know the order. From this test obtained the maximum force on the corner of 150 was 569.76 kg at a distance of 16 mm, angle 300 is 370.3 kg at a distance of 15 mm, angle 450 is 391.71 kg at a distance of 28 mm. After reaching the maximum force the order will occur collapse, followed by a decrease in the next distance. It can be concluded that the greatest strain energy occurs at an angle of 150. So it is known that the frame at an angle of 150 produces the best level of security.

Keywords: buckling, collapse, body frame, vehicle

Procedia PDF Downloads 560

Authors: S. Nandagopalan, N. Pradeep

Abstract:

The aim of this paper is to propose a general framework for storing, analyzing, and extracting knowledge from two-dimensional echocardiographic images, color Doppler images, non-medical images, and general data sets. A number of high performance data mining algorithms have been used to carry out this task. Our framework encompasses four layers namely physical storage, object identification, knowledge discovery, user level. Techniques such as active contour model to identify the cardiac chambers, pixel classification to segment the color Doppler echo image, universal model for image retrieval, Bayesian method for classification, parallel algorithms for image segmentation, etc., were employed. Using the feature vector database that have been efficiently constructed, one can perform various data mining tasks like clustering, classification, etc. with efficient algorithms along with image mining given a query image. All these facilities are included in the framework that is supported by state-of-the-art user interface (UI). The algorithms were tested with actual patient data and Coral image database and the results show that their performance is better than the results reported already.

Keywords: active contour, Bayesian, echocardiographic image, feature vector

Procedia PDF Downloads 417

Authors: Paduri Veerabhadram, Antoinette Lombard

Abstract:

In this paper a framework for hypothesizing about mobile learning to complement theories of formal and informal learning is presented. As such, activity theory will form the main theoretical lens through which the elements involved in formal and informal learning for mobile learning will be explored, specifically related to context-aware mobile learning application. The author believes that the complexity of the relationships involved can best be analysed using activity theory. Activity theory, as a social, cultural and activity theory can be used as a mobile learning framework in an academic environment, but to develop an optimal artifact, through investigation of inherent system's contradictions. As such, it serves as a powerful modelling tool to explore and understand the design of a mobile learning environment in the study’s environment. The Academic Tool Kit Framework (ATKF) as also employed for designing of a constructivism learning environment, effective in assisting universities to facilitate lecturers to effectively implement learning through utilizing mobile devices. Results indicate a positive perspective of students in the use of mobile devices for formal and informal learning, based on the context-aware learning environment developed through the use of activity theory and ATKF.

Keywords: collaborative learning, cooperative learning, context-aware learning environment, mobile learning, pedagogy

Procedia PDF Downloads 530

Authors: Eyasu Markos Woldesemayat, Paolo Vincenzo Genovese

Abstract:

In recent years with an increase in the concentration of Green House Gases (GHG), Climate Change (CC) externalities are mounting, regardless of governments, are scrambling to implement mitigation and adaptation measures. With multiple social, economic and environmental benefits, Green Infrastructure (GI) has evolved as a highly valuable policy tool to promote sustainable development and smart growth by meeting multiple objectives towards quality of life. However, despite the wide range of benefits, it's uptake in African cities such as Addis Ababa is very low due to several constraining factors. This study, through content analysis and key informant interviews, examined barriers for the uptake of GI among spatial planners in Addis Ababa. Added to this, the study has revealed that the spatial planners had insufficient knowledge about GI planning principles such as multi-functionality, integration, and connectivity, and multiscale. The practice of implementing these holistic principles in urban spatial planning is phenomenally nonexistent. The findings also revealed 20 barriers categorized under four themes, i.e., institutional, socio-cultural, resource, and cognitive barriers. Similarly, it was identified that institutional barriers (0.756), socio-cultural barriers (0.730), cognitive barriers (0.700) and resource barriers (0.642), respectively, are the foremost impending factors for the promotion of GI in Addis Ababa. It was realized that resource barriers were the least constraining factor for enshrining the GI uptake in the city. Strategies to hasten the adoption of GI in the city mainly focus on improving political will, harmonization sectorial plans, improve spatial planning and implementation practice, prioritization of GI in all planning activities, enforcement of environmental laws, introducing collaborative GI governance, creating strong and stable institutions and raising awareness on the need to conserve environment and CC externalities through education and outreach mechanisms.

Keywords: Addis Ababa, climate change, green infrastructure, spatial planning, spatial planners

Procedia PDF Downloads 99