Search results for: payment methods
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 14806

Search results for: payment methods

14566 A Comparison Study of Fabric Objective Measurement (FOM) Using KES-FB and PhabrOmeter System on Warp Knitted Fabrics Handle: Smoothness, Stiffness and Softness

Authors: Ka-Yan Yim, Chi-Wai Kan

Abstract:

This paper conducts a comparison study using KES-FB and PhabrOmeter to measure 58 selected warp knitted fabric hand properties. Fabric samples were selected and measured by both KES-FB and PhabrOmeter. Results show differences between these two measurement methods. Smoothness and stiffness values obtained by KES-FB were found significant correlated (p value = 0.003 and 0.022) to the PhabrOmeter results while softness values between two measurement methods did not show significant correlation (p value = 0.828). Disagreements among these two measurement methods imply limitations on different mechanism principles when facing warp knitted fabrics. Subjective measurement methods and further studies are suggested in order to ascertain deeper investigation on the mechanisms of fabric hand perceptions.

Keywords: fabric hand, fabric objective measurement, KES-FB, PhabrOmeter

Procedia PDF Downloads 182
14565 Arabic Text Representation and Classification Methods: Current State of the Art

Authors: Rami Ayadi, Mohsen Maraoui, Mounir Zrigui

Abstract:

In this paper, we have presented a brief current state of the art for Arabic text representation and classification methods. We decomposed Arabic Task Classification into four categories. First we describe some algorithms applied to classification on Arabic text. Secondly, we cite all major works when comparing classification algorithms applied on Arabic text, after this, we mention some authors who proposing new classification methods and finally we investigate the impact of preprocessing on Arabic TC.

Keywords: text classification, Arabic, impact of preprocessing, classification algorithms

Procedia PDF Downloads 433
14564 On the Algorithmic Iterative Solutions of Conjugate Gradient, Gauss-Seidel and Jacobi Methods for Solving Systems of Linear Equations

Authors: Hussaini Doko Ibrahim, Hamilton Cyprian Chinwenyi, Henrietta Nkem Ude

Abstract:

In this paper, efforts were made to examine and compare the algorithmic iterative solutions of the conjugate gradient method as against other methods such as Gauss-Seidel and Jacobi approaches for solving systems of linear equations of the form Ax=b, where A is a real n×n symmetric and positive definite matrix. We performed algorithmic iterative steps and obtained analytical solutions of a typical 3×3 symmetric and positive definite matrix using the three methods described in this paper (Gauss-Seidel, Jacobi, and conjugate gradient methods), respectively. From the results obtained, we discovered that the conjugate gradient method converges faster to exact solutions in fewer iterative steps than the two other methods, which took many iterations, much time, and kept tending to the exact solutions.

Keywords: conjugate gradient, linear equations, symmetric and positive definite matrix, gauss-seidel, Jacobi, algorithm

Procedia PDF Downloads 115
14563 Groundwater Seepage Estimation into Amirkabir Tunnel Using Analytical Methods and DEM and SGR Method

Authors: Hadi Farhadian, Homayoon Katibeh

Abstract:

In this paper, groundwater seepage into Amirkabir tunnel has been estimated using analytical and numerical methods for 14 different sections of the tunnel. Site Groundwater Rating (SGR) method also has been performed for qualitative and quantitative classification of the tunnel sections. The obtained results of above-mentioned methods were compared together. The study shows reasonable accordance with results of the all methods unless for two sections of tunnel. In these two sections there are some significant discrepancies between numerical and analytical results mainly originated from model geometry and high overburden. SGR and the analytical and numerical calculations, confirm the high concentration of seepage inflow in fault zones. Maximum seepage flow into tunnel has been estimated 0.425 lit/sec/m using analytical method and 0.628 lit/sec/m using numerical method occurred in crashed zone. Based on SGR method, six sections of 14 sections in Amirkabir tunnel axis are found to be in "No Risk" class that is supported by the analytical and numerical seepage value of less than 0.04 lit/sec/m.

Keywords: water Seepage, Amirkabir Tunnel, analytical method, DEM, SGR

Procedia PDF Downloads 443
14562 Utilization of Family Planning Methods and Associated Factors among Women of Reproductive Age Group in Sunsari, Nepal

Authors: Punam Kumari Mandal, Namita Yangden, Bhumika Rai, Achala Niraula, Sabitra Subedi

Abstract:

introduction: Family planning not only improves women’s health but also promotes gender equality, better child health, and improved education outcomes, including poverty reduction. The objective of this study is to assess the utilization of family planning methods and associated factors in Sunsari, Nepal. methodology: A cross-sectional analytical study was conducted among women of the reproductive age group (15-49 years) in Sunsari in 2020. Nonprobability purposive sampling was used to collect information from 212 respondents through face-to-face interviews using a Semi-structured interview schedule from ward no 1 of Barju rural municipality. Data processing was done by using SPSS “statistics for windows, version 17.0(SPSS Inc., Chicago, III.USA”). Descriptive analysis and inferential analysis (binary logistic regression) were used to find the association of the utilization of family planning methods with selected demographic variables. All the variables with P-value <0.1 in bivariate analysis were included in multivariate analysis. A P-value of <0.05 was considered to indicate statistical significance at a level of significance of 5%. results: This study showed that the mean age and standard deviation of the respondents were 26±7.03, and 91.5 % of respondent’s age at marriage was less than 20 years. Likewise, 67.5% of respondents use any methods of family planning, and 55.2% of respondents use family planning services from the government health facility. Furthermore, education (AOR 1.579, CI 1.013-2.462)., husband’s occupation (AOR 1.095, CI 0.744-1.610)., type of family (AOR 2.741, CI 1.210-6.210)., and no of living son (AOR 0.259 CI 0.077-0.872)are the factors associated with the utilization of family planning methods. conclusion: This study concludes that two-thirds of reproductive-age women utilize family planning methods. Furthermore, education, the husband’s occupation, the type of family, and no of living sons are the factors associated with the utilization of family planning methods. This reflects that awareness through mass media, including behavioral communication, is needed to increase the utilization of family planning methods.

Keywords: family planning methods, utilization. factors, women, community

Procedia PDF Downloads 88
14561 Electricity Services and COVID-19: Understanding the Role of Infrastructure Improvements and Institutional Innovations

Authors: Javed Younas

Abstract:

Fiscal challenges pervade the electricity sector in many developing countries. Low bill payment and high theft mean utility customers have little incentive to conserve. It also means electricity distribution companies have less to invest in infrastructure maintenance, modernization, and technical upgrades. The low-quality electricity services can result impair the economic benefits from connections to the electrical grid. We study the impacts of two interventions implemented in Karachi, Pakistan, with the goal of reducing distribution losses and increasing revenue recovery: infrastructure improvements that made illegal connections physically more difficult and institutional innovations designed to increase communities’ trust in and cooperation with the utility. Using differences in implementation timing across space, we estimate the interventions’ impacts before the COVID-19 pandemic and their role in mitigating the pandemic’s effects on electricity services. Results indicate that the infrastructure improvements reduced losses, as well as the electricity delivered to the distribution system, a proxy for a generation. The institutional innovations significantly impacted revenue recovery, but not losses in their initial months; however, the efforts mitigated the pandemic’s negative effect on the utility finances.

Keywords: electricity, infrastructure, losses, revenue recovery

Procedia PDF Downloads 167
14560 On Definition of Modulus of Deformation of Ground by Laboratory Method

Authors: Olgha Giorgishvili

Abstract:

The work is mainly concerned with the determination of modulus of deformation by laboratory method. It is known that a modulus of deformation is defining by laboratory and field methods. By laboratory method the modulus of deformation is defined in the compressive devices. Our goal is to conduct experiments by both methods and finally make to interpret the obtained results. In this article is considered the definition by new offered laboratory method of deformation modulus that is closer to the real deformation modulus. Finally, the obtained results gives the possibility to us to raise the issue of change the state norms for determining ground by laboratory method.

Keywords: building, soil mechanic, deformation moulus, compression methods

Procedia PDF Downloads 388
14559 Comparison of Statistical Methods for Estimating Missing Precipitation Data in the River Subbasin Lenguazaque, Colombia

Authors: Miguel Cañon, Darwin Mena, Ivan Cabeza

Abstract:

In this work was compared and evaluated the applicability of statistical methods for the estimation of missing precipitations data in the basin of the river Lenguazaque located in the departments of Cundinamarca and Boyacá, Colombia. The methods used were the method of simple linear regression, distance rate, local averages, mean rates, correlation with nearly stations and multiple regression method. The analysis used to determine the effectiveness of the methods is performed by using three statistical tools, the correlation coefficient (r2), standard error of estimation and the test of agreement of Bland and Altmant. The analysis was performed using real rainfall values removed randomly in each of the seasons and then estimated using the methodologies mentioned to complete the missing data values. So it was determined that the methods with the highest performance and accuracy in the estimation of data according to conditions that were counted are the method of multiple regressions with three nearby stations and a random application scheme supported in the precipitation behavior of related data sets.

Keywords: statistical comparison, precipitation data, river subbasin, Bland and Altmant

Procedia PDF Downloads 443
14558 Study of Teachers’ Views on Modern Methods of Teaching Regarding the Quality of Instruction in Shiraz High Schools

Authors: Nasrin Badrkhani, Hosein Dehghani

Abstract:

Teaching is an interaction between the teacher, student, and the concept in the classroom. As society needs thoughtful and creative people, there is a necessity to change the teaching methods and use modern and active methods of teaching. Teaching has to involve the student in thinking activities. Problem-solving, creativity, cooperation, and scientific thinking skills. Among the prominent characteristics of the modern methods, paying attention to the student struggle and the gradual and continuous learning (process-centered), emphasizing evaluating the students’ entire abilities and talents, and evaluating the students’ maximum ability can be mentioned. And student-centered teaching has to replace teacher-centered teaching. Among the modern methods, group work, role-playing, group discussion, cooperation, and engagement in judgments concerning societal values can be mentioned. This research uses a survey and a questionnaire with 38 questions on the Likert scale to examine the teacher’s ideas about the impact of modern methods of teaching on the quality of teaching. And also studies the relation between this factor and sex, major, and the teaching experience. The statistical population of this research is the teachers of Shiraz-Iran high schools. Morgan table is used for sampling; discriminant analysis is used for the mental of the questions. For the final examination of the questionnaire, Cronbach’s Alpha test and for the statistical analysis of SPSS Software are used. And in the inferential statistic level, T test and one-way variance are used. The results of this research showed that the teachers of this city have positive viewpoints about the use of modern teaching methods except engage in judgments concerning societal values. Both male and female teachers have the same viewpoints, and there isn’t any significant difference between the education degree and the use of modern methods. Also, this research confirms the results of similar research which were done in and out of Iran.

Keywords: learning, teaching, student, teacher, modern methods

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14557 Applying Pre-Accident Observational Methods for Accident Assessment and Prediction at Intersections in Norrkoping City in Sweden

Authors: Ghazwan Al-Haji, Adeyemi Adedokun

Abstract:

Traffic safety at intersections is highly represented, given the fact that accidents occur randomly in time and space. It is necessary to judge whether the intersection is dangerous or not based on short-term observations, and not waiting for many years of assessing historical accident data. There are active and pro-active road infrastructure safety methods for assessing safety at intersections. This study aims to investigate the use of quantitative and qualitative pre-observational methods as the best practice for accident prediction, future black spot identification, and treatment. Historical accident data from STRADA (the Swedish Traffic Accident Data Acquisition) was used within Norrkoping city in Sweden. The ADT (Average Daily Traffic), capacity and speed were used to predict accident rates. Locations with the highest accident records and predicted accident counts were identified and hence audited qualitatively by using Street Audit. The results from these quantitative and qualitative methods were analyzed, validated and compared. The paper provides recommendations on the used methods as well as on how to reduce the accident occurrence at the chosen intersections.

Keywords: intersections, traffic conflict, traffic safety, street audit, accidents predictions

Procedia PDF Downloads 190
14556 Evaluation of Manual and Automatic Calibration Methods for Digital Tachographs

Authors: Sarp Erturk, Levent Eyigel, Cihat Celik, Muhammet Sahinoglu, Serdar Ay, Yasin Kaya, Hasan Kaya

Abstract:

This paper presents a quantitative analysis on the need for automotive calibration methods for digital tachographs. Digital tachographs are mandatory for vehicles used in people and goods transport and they are an important aspect for road safety and inspection. Digital tachographs need to be calibrated for workshops in order for the digital tachograph to display and record speed and odometer values correctly. Calibration of digital tachographs can be performed either manual or automatic. It is shown in this paper that manual calibration of digital tachographs is prone to errors and there can be differences between manual and automatic calibration parameters. Therefore automatic calibration methods are imperative for digital tachograph calibration. The presented experimental results and error analysis clearly support the claims of the paper by evaluating and statistically comparing manual and automatic calibration methods.

Keywords: digital tachograph, road safety, tachograph calibration, tachograph workshops

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14555 Discarding or Correcting Outlier Scores vs. Excluding Outlier Jurors to Reduce Manipulation in Classical Music Competitions.

Authors: Krzysztof Kontek, Kevin Kenner

Abstract:

This paper, written by an economist and pianist, aims to compare and analyze different methods of reducing manipulation in classical music competitions by focusing on outlier scores and outlier jurors. We first examine existing methods in competition practice and statistical literature for discarding or correcting jurors' scores that deviate significantly from the mean or median of all scores. We then introduce a method that involves eliminating all scores of outlier jurors, i.e., those jurors whose ratings significantly differ from those of other jurors. The properties of these standard and proposed methods are discussed in hypothetical voting scenarios, where one or more jurors assign scores that deviate considerably from the scores awarded by other jurors. Finally, we present examples of applying various methods to real-world data from piano competitions, demonstrating the potential effectiveness and implications of each approach in reducing manipulation within these events.

Keywords: voting systems, manipulation, outlier scores, outlier jurors

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14554 Vocal Training and Practice Methods: A Glimpse on the South Indian Carnatic Music

Authors: Raghavi Janaswamy, Saraswathi K. Vasudev

Abstract:

Music is one of the supreme arts of expressions, next to the speech itself. Its evolution over centuries has paved the way with a variety of training protocols and performing methods. Indian classical music is one of the most elaborate and refined systems with immense emphasis on the voice culture related to range, breath control, quality of the tone, flexibility and diction. Several exercises namely saraliswaram, jantaswaram, dhatuswaram, upper stayi swaram, alamkaras and varnams lay the required foundation to gain the voice culture and deeper understanding on the voice development and further on to the intricacies of the raga system. This article narrates a few of the Carnatic music training methods with an emphasis on the advanced practice methods for articulating the vocal skills, continuity in the voice, ability to produce gamakams, command in the multiple speeds of rendering with reasonable volume. The creativity on these exercises and their impact on the voice production are discussed. The articulation of the outlined conscious practice methods and vocal exercises bestow the optimum use of the natural human vocal system to not only enhance the signing quality but also to gain health benefits.

Keywords: Carnatic music, Saraliswaram, Varnam, vocal training

Procedia PDF Downloads 148
14553 Preparation of MgO Nanoparticles by Green Methods

Authors: Maryam Sabbaghan, Pegah Sofalgar

Abstract:

Over the past few decades, a significant amount of research activities in the chemical community has been directed towards green synthesis. This area of chemistry has received extensive attention because of environmentally benign processes as well as economically viable. In this article, the MgO nanoparticles were prepared by different methods in the present of ionic liquids. A wide range of Magnesium oxide particle sizes within the nanometer scale is obtained by these methods. The structure of these MgO particles was studied by using X-ray diffraction (XRD), Infrared spectroscopy (IR), and scanning electron microscopy (SEM). It was found that the formation of nanoparticle could involve the role of performed 'nucleus' and used template to control the growth rate of nucleuses. The crystallite size of the MgO products was in a range from 31 to 77 nm.

Keywords: MgO, ionic liquid, nanoparticles, green chemistry

Procedia PDF Downloads 258
14552 A Survey on Concurrency Control Methods in Distributed Database

Authors: Seyed Mohsen Jameii

Abstract:

In the last years, remarkable improvements have been made in the ability of distributed database systems performance. A distributed database is composed of some sites which are connected to each other through network connections. In this system, if good harmonization is not made between different transactions, it may result in database incoherence. Nowadays, because of the complexity of many sites and their connection methods, it is difficult to extend different models in distributed database serially. The principle goal of concurrency control in distributed database is to ensure not interfering in accessibility of common database by different sites. Different concurrency control algorithms have been suggested to use in distributed database systems. In this paper, some available methods have been introduced and compared for concurrency control in distributed database.

Keywords: distributed database, two phase locking protocol, transaction, concurrency

Procedia PDF Downloads 318
14551 Design of Active Power Filters for Harmonics on Power System and Reducing Harmonic Currents

Authors: Düzgün Akmaz, Hüseyin Erişti

Abstract:

In the last few years, harmonics have been occurred with the increasing use of nonlinear loads, and these harmonics have been an ever increasing problem for the line systems. This situation importantly affects the quality of power and gives large losses to the network. An efficient way to solve these problems is providing harmonic compensation through parallel active power filters. Many methods can be used in the control systems of the parallel active power filters which provide the compensation. These methods efficiently affect the performance of the active power filters. For this reason, the chosen control method is significant. In this study, Fourier analysis (FA) control method and synchronous reference frame (SRF) control method are discussed. These control methods are designed for both eliminate harmonics and perform reactive power compensation in MATLAB/Simulink pack program and are tested. The results have been compared for each two methods.

Keywords: parallel active power filters, harmonic compensation, power quality, harmonics

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14550 Conceptual and Funnel Methods Contribution to Critical Literature Review: PhD construction Management

Authors: Samuel Quashie

Abstract:

This study is aimed at demonstrating the applicability and contribution of ‘Conceptual and Funnelling Methods’ during the literature review stages, for PhD in Construction Management, which focused on the ‘Development of an Integrated Management for Post-Disaster Reconstruction’, the viability of this approach using conceptual and funnel methods are demonstrated. The ‘conceptual review method’ builds upon the strengths of relevant material, detailing major points and areas covered and evaluates lesser relevant literature. Publications are reviewed in an integrated style, challenging the scientific theory and seeking to develop new insights. The funnel method grouped reviews by commonality, regardless of the topic or thesis statement. It shows that the literature review is acquired using different kinds of information to increase the variety and diversity of the investigation. Results demonstrated conceptual and funnel methods ability to reviewed and appraised the relevant literature. It puts them into an integrated style, allows an evaluation of credentials, originality, theory base, context and significance of the quality work to emerge. Objectives of the review are met and gaps in knowledge are identified and direct further studies to answer the research questions.

Keywords: Ph.D, construction management, critical literature review, conceptual and funnel methods

Procedia PDF Downloads 384
14549 A quantitative Analysis of Impact of Potential Variables on the Energy Performance of Old and New Buildings in China

Authors: Yao Meng, Mahroo Eftekhari, Dennis Loveday

Abstract:

Currently, there are two types of heating systems in Chinese residential buildings, with respect to the controllability of the heating system, one is an old heating system without any possibility of controlling room temperature and another is a new heating system that provides temperature control of individual rooms. This paper is aiming to evaluate the impact of potential variables on the energy performance of old and new buildings respectively in China, and to explore how the use of individual room temperature control would change occupants’ heating behaviour and thermal comfort in Chinese residential buildings and its impact on the building energy performance. In the study, two types of residential buildings have been chosen, the new building install personal control on the heating system, together with ‘pay for what you use’ tariffs. The old building comprised uncontrolled heating with payment based on floor area. The studies were carried out in each building, with a longitudinal monitoring of indoor air temperature, outdoor air temperature, window position. The occupants’ behaviour and thermal sensation were evaluated by questionnaires. Finally, use the simulated analytic method to identify the impact of influence variables on energy use for both types of buildings.

Keywords: residential buildings, China, design parameters, energy efficiency, simulation analytics method

Procedia PDF Downloads 524
14548 Similarity Based Membership of Elements to Uncertain Concept in Information System

Authors: M. Kamel El-Sayed

Abstract:

The process of determining the degree of membership for an element to an uncertain concept has been found in many ways, using equivalence and symmetry relations in information systems. In the case of similarity, these methods did not take into account the degree of symmetry between elements. In this paper, we use a new definition for finding the membership based on the degree of symmetry. We provide an example to clarify the suggested methods and compare it with previous methods. This method opens the door to more accurate decisions in information systems.

Keywords: information system, uncertain concept, membership function, similarity relation, degree of similarity

Procedia PDF Downloads 186
14547 Review and Evaluation of Trending Canonical Correlation Analyses-Based Brain Computer Interface Methods

Authors: Bayar Shahab

Abstract:

The fast development of technology that has advanced neuroscience and human interaction with computers has enabled solutions to various problems, and issues of this new era have been found and are being found like no other time in history. Brain-computer interface so-called BCI has opened the door to several new research areas and have been able to provide solutions to critical and important issues such as supporting a paralyzed patient to interact with the outside world, controlling a robot arm, playing games in VR with the brain, driving a wheelchair or even a car and neurotechnology enabled the rehabilitation of the lost memory, etc. This review work presents state-of-the-art methods and improvements of canonical correlation analyses (CCA), which is an SSVEP-based BCI method. These are the methods used to extract EEG signal features or, to be said in a different way, the features of interest that we are looking for in the EEG analyses. Each of the methods from oldest to newest has been discussed while comparing their advantages and disadvantages. This would create a great context and help researchers to understand the most state-of-the-art methods available in this field with their pros and cons, along with their mathematical representations and usage. This work makes a vital contribution to the existing field of study. It differs from other similar recently published works by providing the following: (1) stating most of the prominent methods used in this field in a hierarchical way (2) explaining pros and cons of each method and their performance (3) presenting the gaps that exist at the end of each method that can open the understanding and doors to new research and/or improvements.

Keywords: BCI, CCA, SSVEP, EEG

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14546 The Economic Value of Mastitis Resistance in Dairy Cattle in Kenya

Authors: Caleb B. Sagwa, Tobias O. Okeno, Alexander K. Kahi

Abstract:

Dairy cattle production plays an important role in the Kenyan economy. However, high incidences of mastitis is a major setback to the productivity in this industry. The current dairy cattle breeding objective in Kenya does not include mastitis resistance, mainly because the economic value of mastitis resistance has not been determined. Therefore this study aimed at estimating the economic value of mastitis resistance in dairy cattle in Kenya. Initial input parameters were obtained from literature on dairy cattle production systems in the tropics. Selection index methodology was used to derive the economic value of mastitis resistance. Somatic cell count (SCC) was used an indicator trait for mastitis resistance. The economic value was estimated relative to milk yield (MY). Economic values were assigned to SCC in a selection index such that the overall gain in the breeding goal trait was maximized. The option of estimating the economic value for SCC by equating the response in the trait of interest to its index response was considered. The economic value of mastitis resistance was US $23.64 while maximum response to selection for MY was US $66.01. The findings of this study provide vital information that is a pre-requisite for the inclusion of mastitis resistance in the current dairy cattle breeding goal in Kenya.

Keywords: somatic cell count, milk quality, payment system, breeding goal

Procedia PDF Downloads 222
14545 TessPy – Spatial Tessellation Made Easy

Authors: Jonas Hamann, Siavash Saki, Tobias Hagen

Abstract:

Discretization of urban areas is a crucial aspect in many spatial analyses. The process of discretization of space into subspaces without overlaps and gaps is called tessellation. It helps understanding spatial space and provides a framework for analyzing geospatial data. Tessellation methods can be divided into two groups: regular tessellations and irregular tessellations. While regular tessellation methods, like squares-grids or hexagons-grids, are suitable for addressing pure geometry problems, they cannot take the unique characteristics of different subareas into account. However, irregular tessellation methods allow the border between the subareas to be defined more realistically based on urban features like a road network or Points of Interest (POI). Even though Python is one of the most used programming languages when it comes to spatial analysis, there is currently no library that combines different tessellation methods to enable users and researchers to compare different techniques. To close this gap, we are proposing TessPy, an open-source Python package, which combines all above-mentioned tessellation methods and makes them easily accessible to everyone. The core functions of TessPy represent the five different tessellation methods: squares, hexagons, adaptive squares, Voronoi polygons, and city blocks. By using regular methods, users can set the resolution of the tessellation which defines the finesse of the discretization and the desired number of tiles. Irregular tessellation methods allow users to define which spatial data to consider (e.g., amenity, building, office) and how fine the tessellation should be. The spatial data used is open-source and provided by OpenStreetMap. This data can be easily extracted and used for further analyses. Besides the methodology of the different techniques, the state-of-the-art, including examples and future work, will be discussed. All dependencies can be installed using conda or pip; however, the former is more recommended.

Keywords: geospatial data science, geospatial data analysis, tessellations, urban studies

Procedia PDF Downloads 93
14544 Weighted Risk Scores Method Proposal for Occupational Safety Risk Assessment

Authors: Ulas Cinar, Omer Faruk Ugurlu, Selcuk Cebi

Abstract:

Occupational safety risk management is the most important element of a safe working environment. Effective risk management can only be possible with accurate analysis and evaluations. Scoring-based risk assessment methods offer considerable ease of application as they convert linguistic expressions into numerical results. It can also be easily adapted to any field. Contrary to all these advantages, important problems in scoring-based methods are frequently discussed. Effective measurability is one of the most critical problems. Existing methods allow experts to choose a score equivalent to each parameter. Therefore, experts prefer the score of the most likely outcome for risk. However, all other possible consequences are neglected. Assessments of the existing methods express the most probable level of risk, not the real risk of the enterprises. In this study, it is aimed to develop a method that will present a more comprehensive evaluation compared to the existing methods by evaluating the probability and severity scores, all sub-parameters, and potential results, and a new scoring-based method is proposed in the literature.

Keywords: occupational health and safety, risk assessment, scoring based risk assessment method, underground mining, weighted risk scores

Procedia PDF Downloads 115
14543 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

Abstract:

The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

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14542 Application of extraction chromatography to the separation of Sc, Zr and Sn isotopes from target materials

Authors: Steffen Happel

Abstract:

Non-standard isotopes such as Sc-44/47, Zr-89, and Sn-117mare finding interest is increasing in radiopharmaceutical applications. Methods for the separation of these elements from typical target materials were developed. The methods used in this paper are based on the use of extraction chromatographic resins such as UTEVA, TBP, and DGA resin. Information on the selectivity of the resins (Dw values of selected elements in HCl and HNO3 of varying concentration) will be presented as well as results of the method development such as elution studies, chemical recoveries, and decontamination factors. Developed methods are based on the use of vacuum supported separation allowing for fast and selective separation.

Keywords: elution, extraction chromatography, radiopharmacy, decontamination factors

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14541 Analysis of the Aquifer Vulnerability of a Miopliocene Arid Area Using Drastic and SI Models

Authors: H. Majour, L. Djabri

Abstract:

Many methods in the groundwater vulnerability have been developed in the world (methods like PRAST, DRIST, APRON/ARAA, PRASTCHIM, GOD). In this study, our choice dealt with two recent complementary methods using category mapping of index with weighting criteria (Point County Systems Model MSCP) namely the standard DRASTIC method and SI (Susceptibility Index). At present, these two methods are the most used for the mapping of the intrinsic vulnerability of groundwater. Two classes of groundwater vulnerability in the Biskra sandy aquifer were identified by the DRASTIC method (average and high) and the SI method (very high and high). Integrated analysis has revealed that the high class is predominant for the DRASTIC method whereas for that of SI the preponderance is for the very high class. Furthermore, we notice that the method SI estimates better the vulnerability for the pollution in nitrates, with a rate of 85 % between the concentrations in nitrates of groundwater and the various established classes of vulnerability, against 75 % for the DRASTIC method. By including the land use parameter, the SI method produced more realistic results.

Keywords: DRASTIC, SI, GIS, Biskra sandy aquifer, Algeria

Procedia PDF Downloads 459
14540 Artificial Intelligent Tax Simulator to Minimize Tax Liability for Multinational Corporations

Authors: Sean Goltz, Michael Mayo

Abstract:

The purpose of this research is to use Global-Regulation.com database of the world laws, focusing on tax treaties between countries, in order to create an AI-driven tax simulator that will run an AI agent through potential tax scenarios across countries. The AI agent goal is to identify the scenario that will result in minimum tax liability based on tax treaties between countries. The results will be visualized by a three dimensional matrix. This will be an online web application. Multinational corporations are running their business through multiple countries. These countries, in turn, have a tax treaty with many other countries to regulate the payment of taxes on income that is transferred between these countries. As a result, planning the best tax scenario across multiple countries and numerous tax treaties is almost impossible. This research propose to use Global-Regulation.com database of word laws in English (machine translated by Google and Microsoft API’s) in order to create a simulator that will include the information in the tax treaties. Once ready, an AI agent will be sent through the simulator to identify the scenario that will result in minimum tax liability. Identifying the best tax scenario across countries may save multinational corporations, like Google, billions of dollars annually. Given the nature of the raw data and the domain of taxes (i.e., numbers), this is a promising ground to employ artificial intelligence towards a practical and beneficial purpose.

Keywords: taxation, law, multinational, corporation

Procedia PDF Downloads 160
14539 Off-Line Detection of "Pannon Wheat" Milling Fractions by Near-Infrared Spectroscopic Methods

Authors: E. Izsó, M. Bartalné-Berceli, Sz. Gergely, A. Salgó

Abstract:

The aims of this investigation is to elaborate near-infrared methods for testing and recognition of chemical components and quality in “Pannon wheat” allied (i.e. true to variety or variety identified) milling fractions as well as to develop spectroscopic methods following the milling processes and evaluate the stability of the milling technology by different types of milling products and according to sampling times, respectively. This wheat categories produced under industrial conditions where samples were collected versus sampling time and maximum or minimum yields. The changes of the main chemical components (such as starch, protein, lipid) and physical properties of fractions (particle size) were analysed by dispersive spectrophotometers using visible (VIS) and near-infrared (NIR) regions of the electromagnetic radiation. Close correlation were obtained between the data of spectroscopic measurement techniques processed by various chemometric methods (e.g. principal component analysis (PCA), cluster analysis (CA) and operation condition of milling technology. Its obvious that NIR methods are able to detect the deviation of the yield parameters and differences of the sampling times by a wide variety of fractions, respectively. NIR technology can be used in the sensitive monitoring of milling technology.

Keywords: near infrared spectroscopy, wheat categories, milling process, monitoring

Procedia PDF Downloads 382
14538 Thai Perception on Bitcoin Value

Authors: Toby Gibbs, Suwaree Yordchim

Abstract:

This research analyzes factors affecting the success of Litecoin Value within Thailand and develops a guideline for self-reliance for effective business implementation. Samples in this study included 119 people through surveys. The results revealed four main factors affecting the success as follows: 1) Future Career training should be pursued in applied Litecoin development. 2) Didn't grasp the concept of a digital currency or see the benefit of a digital currency. 3) There is a great need to educate the next generation of learners on the benefits of Litecoin within the community. 4) A great majority didn't know what Litecoin was. The guideline for self-reliance planning consisted of 4 aspects: 1) Development planning: by arranging meet up groups to conduct further education on Litecoin and share solutions on adoption into every day usage. Local communities need to develop awareness of the usefulness of Litecoin and share the value of Litecoin among friends and family. 2) Computer Science and Business Management staff should develop skills to expand on the benefits of Litecoin within their departments. 3) Further research should be pursued on how Litecoin Value can improve business and tourism within Thailand. 4) Local communities should focus on developing Litecoin awareness by encouraging street vendors to accept Litecoin as another form of payment for services rendered.

Keywords: bitcoin, cryptocurrency, decentralized, business implementation

Procedia PDF Downloads 259
14537 Damage Assessment and Repair for Older Brick Buildings

Authors: Tim D. Sass

Abstract:

The experience of engineers and architects practicing today is typically limited to current building code requirements and modern construction methods and materials. However, many cities have a mix of new and old buildings with many buildings constructed over one hundred years ago when building codes and construction methods were much different. When a brick building sustains damage, a structural engineer is often hired to determine the cause of damage as well as determine the necessary repairs. Forensic studies of dozens of brick buildings shows an appreciation of historical building methods and materials is needed to correctly identify the cause of damage and design an appropriate repair. Damage on an older, brick building can be mistakenly attributed to storms or seismic events when the real source of the damage is deficient original construction. Assessing and remediating damaged brickwork on older brick buildings requires an understanding of the original construction, an understanding of older repair methods, and, an understanding of current building code requirements.

Keywords: brick, damage, deterioration, facade

Procedia PDF Downloads 198