Search results for: riba avoidance

Authors: Mohamed Fairooz Abdul Khir

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The linkage between liability for risk and legitimacy of reward is a governing principle that must be fully observed in financial transactions. It is the cornerstone of any Islamic business or financial deal. The absence of risk taking principle may give rise to numerous prohibited elements such as ribā, gharar and gambling that violate the objectives of financial transactions. However, fiqhī domains from which it emanates have not been clearly spelled out by the scholars. In addition, the concept of risk taking in relation to contemporary risks associated with financial contracts, such as credit risk, liquidity risk, reputational risk and market risk, needs further scrutiny as regard their Sharīʿah bases. Hence, this study is imperatively significant to prove that absence of risk taking concept in Islamic financial instruments give rise to prohibited elements particularly ribā. This study is primarily intended to clarify the concept of risk in Islamic financial transactions from the fiqhī perspective and evaluate analytically the selected issues involving risk taking based on the established concept of risk taking from fiqhī viewpoint. The selected issues are amongst others charging cost of fund on defaulting customers, holding the lessee liable for total loss of leased asset under ijārah thumma al-bayʿ and capital guarantee under mushārakah based instruments. This is a library research in which data has been collected from various materials such as classical fiqh books, regulators’ policy guidelines and journal articles. This study employed deductive and inductive methods to analyze the data critically in search for conclusive findings. It suggests that business risks have to be evaluated based on their subjects namely (i) property (māl) and (ii) work (ʿamal) to ensure that Islamic financial instruments structured based on certain Sharīʿah principles are not diverted from the risk taking concept embedded in them. Analysis of the above selected cases substantiates that when risk taking principle is breached, the prohibited elements such as ribā, gharar and maysir do arise and that they impede the realization of the maqāṣid al-Sharīʿah intended from Islamic financial contracts.

Keywords: Islamic finance, ownership risk, ribā, risk taking

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Authors: N. Gayathri Devi, K. Batri

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The advent of technology has increased the traffic hazards and the road accidents take place. Collision detection system in automobile aims at reducing or mitigating the severity of an accident. This project aims at avoiding Vehicle head on collision by means of collision detection algorithm. This collision detection algorithm predicts the collision and the avoidance or minimization have to be done within few seconds on confirmation. Under critical situation collision minimization is made possible by turning the vehicle to the desired turn radius so that collision impact can be reduced. In order to avoid the collision completely, the turning of the vehicle should be achieved at reduced speed in order to maintain the stability.

Keywords: collision avoidance system, time to collision, time to turn, turn radius

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Authors: G. Ramya

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Value engineering is a systematic approach, widely used to optimize the design or process or product in the designing stage. It used to achieve the client's obligation by increasing the functionality and attain the targeted cost in the cost planning. Value engineering effectiveness and benefits decrease along with the progress of the project since the change in the scope of the work and design will account for more cost all along the lifecycle of the project. Integrating the value engineering with other project management activities will promote cost minimization, client satisfaction, and ensure early completion of the project in time. Previous research studies suggested that value engineering can integrate with other project delivery activities, but research studies unable to frame a model that collaborates the project management activities with the job plan of value engineering approach. I analyzed various project management activities and their synergy between each other. The project management activities and processes like a)risk analysis b)lifecycle cost analysis c)lean construction d)facility management e)Building information modelling f)Contract administration, collaborated, and project delivery model planned along with the RIBA plan of work. The key outcome of the research is a value-driven project delivery model, which will succeed in dealing with the economic impact, constraints and conflicts arise due to the COVID-19 outbreak in the Indian construction sector. Benefits associated with the structured framework is construction project delivery that ensures early contractor involvement, mutual risk sharing, and reviving the project with a cost overrun and delay back on track ,are discussed. Keywords: Value-driven project delivery model, Integration, RIBA plan of work Themes: Design Economics

Keywords: value-driven project delivery model, Integration, RIBA

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Authors: Jawairia Rasheed

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Modern robots are often used for search and rescue purpose. One of the key areas of interest in such cases is learning complex environments. One of the key methodologies for robots in such cases is reinforcement learning. In reinforcement learning robots learn to move the path to reach the goal while avoiding obstacles. Q-learning, one of the most advancement of reinforcement learning is used for making the robots to learn the path. Robots learn by interacting with the environment to reach the goal. In this paper simulation model of bee-like robots is implemented in NETLOGO. In the start the learning rate was less and it increased with the passage of time. The bees successfully learned to reach the goal while avoiding obstacles through Q-learning technique.

Keywords: reinforlearning of bee like robots for reaching the goalcement learning for randomly placed obstacles, obstacle avoidance through q-learning, q-learning for obstacle avoidance,

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Authors: Lihua Zhu, Jianfeng Du, Yu Wang, Zhiqiang Wu

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Collision avoidance problems of a swarm of unmanned air vehicles (UAVs) flying in an obstacle-laden environment are investigated in this paper. Given that the UAV swarm needs to adapt to the obstacle distribution in dynamic operation, a priority configuration is designed to guide the UAVs to pass through the obstacles in turn. Based on the collision cone approach and the prediction of the collision time, a collision evaluation model is established to judge the urgency of the imminent collision of each UAV, and the evaluation result is used to assign the priority of each UAV to further instruct them going through the obstacles in descending order. At last, the simulation results provide the promising validation in terms of the efficiency and scalability of the proposed approach.

Keywords: UAV swarm, collision avoidance, complex environment, online priority design

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Authors: R. Dariani, S. Schmidt, R. Kasper

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Based on a non-linear single track model which describes the dynamics of vehicle, an optimal path planning strategy is developed. Real time optimization is used to generate reference control values to allow leading the vehicle alongside a calculated lane which is optimal for different objectives such as energy consumption, run time, safety or comfort characteristics. Strict mathematic formulation of the autonomous driving allows taking decision on undefined situation such as lane change or obstacle avoidance. Based on position of the vehicle, lane situation and obstacle position, the optimization problem is reformulated in real-time to avoid the obstacle and any car crash.

Keywords: autonomous driving, obstacle avoidance, optimal control, path planning

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Authors: Konstantin A. Bochaver, Alexandra O. Savinkina

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The study analyzed the relationship between the homogeneity-heterogeneity of players in a football team and their efficiency. Compatible players were examined in terms of level of socio-psychological development of the team for which they act. It was shown that in teams of high level of socio-psychological development more compatible were athletes with different levels of failure avoidance motivation. But in low-level teams – bucking the trend. The homogeneity of success achievement motivation was not a factor in the effectiveness of the football team.

Keywords: compatibility, failure avoidance motivation, football, heterogeneity, homogeneity, soccer, sport team, success achievement motivation

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Authors: Aswin V. J., Sreeja S., R. Harikumar

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Ship collision is one of the major concerns while navigating in the ocean. In congested sea routes where there are hectic offshore operations, ships are often forced to take close encounter maneuvers. Maritime rules for preventing collision at sea are defined in the International Regulations for Preventing Collision at Sea. Traffic Separation Schemes (TSS) are traffic management route systems ruled by International Maritime Organization (IMO), where the traffic lanes indicate the general direction of traffic flow. The Rule 10 of International Regulations for Preventing Collision at Sea prescribes the conduct of vessels while navigating through TSS. But no quantitative criteria regarding the procedures to detect and evaluate collision risk is specified in International Regulations for Preventing Collision at Sea. Most of the accidents that occur are due to operational errors affected by human factors such as lack of experience and loss of situational awareness. In open waters, the traffic density is less when compared to that in TSS, and hence the vessels can be operated in autopilot mode. A collision avoidance method that uses the possible obstacle trajectories in advance to predict “collision occurrence” and can generate suitable maneuvers for collision avoidance is presented in this paper. The suitable course and propulsion changes that can be used in a TSS considering International Regulations for Preventing Collision at Sea are found out for various obstacle scenarios.

Keywords: collision avoidance, maneuvers, obstacle trajectories, traffic separation scheme

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Authors: Siwei Chang, Heng Li, Haitao Wu, Xin Fang

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Construction robots are receiving more and more attention as a promising solution to the manpower shortage issue in the construction industry. The development of intelligent control techniques that assist in controlling the robots to avoid transparency and reflected building obstacles is crucial for guaranteeing the adaptability and flexibility of mobile construction robots in complex construction environments. With the boom of computer vision techniques, a number of studies have proposed vision-based methods for transparent obstacle avoidance to improve operation accuracy. However, vision-based methods are also associated with disadvantages such as high computational costs. To provide better perception and value evaluation, this study aims to analyze the performance of vision-based techniques for avoiding transparent building obstacles. To achieve this, commonly used sensors, including a lidar, an ultrasonic sensor, and a USB camera, are equipped on the robotic platform to detect obstacles. A Raspberry Pi 3 computer board is employed to compute data collecting and control algorithms. The turtlebot3 burger is employed to test the programs. On-site experiments are carried out to observe the performance in terms of success rate and detection distance. Control variables include obstacle shapes and environmental conditions. The findings contribute to demonstrating how effectively vision-based obstacle avoidance strategies for transparent building obstacle avoidance and provide insights and informed knowledge when introducing computer vision techniques in the aforementioned domain.

Keywords: construction robot, obstacle avoidance, computer vision, transparent obstacle

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Authors: Maria Sana Amin, Anum Atiq, Haya Fatimah

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Secure attachment in childhood creates a healthy love attitude in the adulthood. Child secure attachment develops a positive relation attitude in their adulthood, similarly, anxiety-avoidant attachment develops negative attitude toward relations. The aim of this paper is twofold: 1) We investigate the relationship between Friendship Attitude and Attachment Styles; and 2) explore the impact of gender on Love Attitudes and Attachment styles. Data was collected by convincing sampling among the students of University of Management and Technology age group 18- 25. The sample consists 60 young adults (Male=36, Female =54). The Love Attitudes Scales subscale Storage was used to measure attitudes towards friendship love and The Experiences in Close Relationships-Revised questionnaire was used to measure Adult Attachment Style. The result of Independent T-Test analysis shows that there was no significant difference in anxiety for female and male conditions; t (58) =-.768, p=.446 and avoidance for female and male conditions; t (58) =1.63, p=.108. Moreover, also there was no significant difference in friendship love for female (M=27.37, SD=6.371) and male (M=26.08, SD=5.709) conditions; t (58) =-.820, p=.416. Pearson correlation analysis shows significantly negative correlation between love attitude-friendship and attachment style- avoidance, (r=-.433, p=.008) among male and love attitude-friendship and attachment style- avoidance (r=-.438, p=.032) among female. There are no gender differences in attachment styles i.e. anxiety, avoidance and their relationship with friendship love attitude. People have avoidant attachment find it hard to fall in love and develop intimacy, and they tend to search for independence.

Keywords: avoidance attachment style, anxiety attachment style, friendship love attitude, gender difference/similarity

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Authors: Abeer Heider

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This paper explores and classifies the different kinds of avoidances that students commonly make in the acquisition of Arabic as a second/foreign language, and suggests specific strategies to help students lessen their avoidance trends in hopes of streamlining the learning process. Students most commonly use avoidance strategies in grammar, and word choice. These different types of strategies have different implications and naturally require different approaches. Thus the question remains as to the most effective way to help students improve their Arabic, and how teachers can efficiently utilize these techniques. It is hoped that this research will contribute to understand the role of avoidance in the field of the second language acquisition in general, and as a type of input. Yet some researchers also note that similarity between L1 and L2 may be problematic as well since the learner may doubt that such similarity indeed exists and consequently avoid the identical constructions or elements (Jordens, 1977; Kellermann, 1977, 1978, 1986). In an effort to resolve this issue, a case study is being conducted. The present case study attempts to provide a broader analysis of what is acquired than is usually the case, analyzing the learners ‘accomplishments in terms of three –part framework of the components of communicative competence suggested by Michele Canale: grammatical competence, sociolinguistic competence and discourse competence. The subjects of this study are 15 students’ 22th year who came to study Arabic at Qatar University of Cairo. The 15 students are in the advanced level. They were complete intermediate level in Arabic when they arrive in Qatar for the first time. The study used discourse analytic method to examine how the first language affects students’ production and output in the second language, and how and when students use avoidance methods in their learning. The study will be conducted through Fall 2015 through analyzing audio recordings that are recorded throughout the entire semester. The recordings will be around 30 clips. The students are using supplementary listening and speaking materials. The group will be tested at the end of the term to assess any measurable difference between the techniques. Questionnaires will be administered to teachers and students before and after the semester to assess any change in attitude toward avoidance and selectivity methods. Responses to these questionnaires are analyzed and discussed to assess the relative merits of the aforementioned strategies to avoidance and selectivity to further support on. Implications and recommendations for teacher training are proposed.

Keywords: the second language acquisition, learning languages, selectivity, avoidance

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Authors: Muhammad Shujaat Saleem, Imamuddin

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In reply to the argument made by the non-believers of Makkah “Sale is similar to riba”, Almighty Allah ordered “Sale is permissible while riba is impermissible”. The main intent of the study was to clarify the fallacy prevailing among the Muslims that in practical terms the product of Murabaha which is being offered by the Islamic banks is similar to that of conventional interest based business loan. However, specific objective was to ascertain the degree of financial efficiency on the basis of fund/loan utilization for intended purpose of Murabaha financing vis-à-vis conventional interest based business loan. The study employed survey strategy to collect primary data through structured close ended questionnaires from the sample of 98 Murabaha officers and 178 loan officers out of the whole population of 5 Islamic and 10 conventional banks respectively. Quantitative and qualitative techniques were used to analyze the data and the same is tabulated by use of frequency tables. The study found that the financial efficiency of Murabaha financing is more than that of conventional interest based business loan by 28% as Murabaha funds of Islamic banks are utilized for its intended purpose to the extent of 97% on average, compared to 69% of business loan offered by conventional banks.

Keywords: financial efficiency, murabaha funds, loan amount, intended purpose

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Authors: Amirreza Kosari, Hossein Maghsoudi, Malahat Givar

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In this study, the three-dimensional optimal path planning of a flying robot for Terrain Following / Terrain Avoidance (TF/TA) purposes using Direct Collocation has been investigated. To this purpose, firstly, the appropriate equations of motion representing the flying robot translational movement have been described. The three-dimensional optimal path planning of the flying vehicle in terrain following/terrain avoidance maneuver is formulated as an optimal control problem. The terrain profile, as the main allowable height constraint has been modeled using Fractal Generation Method. The resulting optimal control problem is discretized by applying Direct Collocation numerical technique, and then transformed into a Nonlinear Programming Problem (NLP). The efficacy of the proposed method is demonstrated by extensive simulations, and in particular, it is verified that this approach could produce a solution satisfying almost all performance and environmental constraints encountering a low-level flying maneuver

Keywords: path planning, terrain following, optimal control, nonlinear programming

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Authors: Yao-Hong Tsai

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Due to the sensor technology, video surveillance has become the main way for security control in every big city in the world. Surveillance is usually used by governments for intelligence gathering, the prevention of crime, the protection of a process, person, group or object, or the investigation of crime. Many surveillance systems based on computer vision technology have been developed in recent years. Moving target tracking is the most common task for Unmanned Aerial Vehicle (UAV) to find and track objects of interest in mobile aerial surveillance for civilian applications. The paper is focused on vision-based collision avoidance for UAVs by recurrent neural networks. First, images from cameras on UAV were fused based on deep convolutional neural network. Then, a recurrent neural network was constructed to obtain high-level image features for object tracking and extracting low-level image features for noise reducing. The system distributed the calculation of the whole system to local and cloud platform to efficiently perform object detection, tracking and collision avoidance based on multiple UAVs. The experiments on several challenging datasets showed that the proposed algorithm outperforms the state-of-the-art methods.

Keywords: unmanned aerial vehicle, object tracking, deep learning, collision avoidance

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Authors: Stephanie A. Schauder, Gosia Sylwestrzak

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Overweight and obese women report avoiding preventive care due to fear of weight-related bias from medical professionals. Gynecological exams, due to their sensitive and personally invasive nature, are especially susceptible to avoidance. This research investigates the association between body mass index (BMI) and screening rates for breast and cervical cancer using claims data from 1.3 million members of a large health insurance company. Because obesity is associated with increased cancer risk, screenings for these cancers should increase as BMI increases. However, this paper finds that the distribution of cancer screening rates by BMI take an inverted U-shape with underweight and obese members having the lowest screening rates. For cervical cancer screening, those in the target population with a BMI of 23 have the highest screening rate at 68%, while Obese Class III members have a screening rate of 50%. Those in the underweight category have a screening rate of 58%. This relationship persists even after controlling for health and demographic covariates in regression analysis. Interestingly, there is no association between BMI and BRCA (BReast CAncer gene) genetic testing. This is consistent with the narrative that stigma causes avoidance because genetic testing does not involve any assessment of a person’s body. More work must be done to determine how to increase cancer screening rates in those who may feel stigmatized due to their weight.

Keywords: cancer screening, cervical cancer, breast cancer, weight stigma, avoidance of care

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Authors: Ç. Gökçek-Saraç, Ş. Özen, N. Derin

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The N-methyl-D-aspartate (NMDA)-dependent pathway is the major intracellular signaling pathway implemented in both short- and long-term memory formation in the hippocampus which is the most studied brain structure because of its well documented role in learning and memory. However, little is known about the effects of RF-EMR exposure on NMDA receptor signaling pathway including activation of protein kinases, notably Ca²⁺/calmodulin-dependent protein kinase II alpha (CaMKIIα). The aim of the present study was to investigate the effects of acute and chronic 900 MHz RF-EMR exposure on both passive avoidance behaviour and hippocampal levels of CaMKIIα and its phosphorylated form (pCaMKIIα). Rats were divided into the following groups: Sham rats, and rats exposed to 900 MHz RF-EMR for 2 h/day for 1 week (acute group) or 10 weeks (chronic group), respectively. Passive avoidance task was used as a behavioural method. The hippocampal levels of selected kinases were measured using Western Blotting technique. The results of passive avoidance task showed that both acute and chronic exposure to 900 MHz RF-EMR can impair passive avoidance behaviour with minor effects on chronic group of rats. The analysis of western blot data of selected protein kinases demonstrated that hippocampal levels of CaMKIIα and pCaMKIIα were significantly higher in chronic group of rats as compared to acute groups. Taken together, these findings demonstrated that different duration times (1 week vs 10 weeks) of 900 MHz RF-EMR exposure have different effects on both passive avoidance behaviour of rats and hippocampal levels of selected protein kinases.

Keywords: hippocampus, protein kinase, rat, RF-EMR

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Authors: Ramesh K. Adsul, V. R. Shinde, S. S. Jadhav

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The main aim of the present study was to explore the effect of various levels of parental acceptance – avoidance attitude on various areas of adjustment of urban and rural junior college students. It was hypothesized that 1. There exists no significant effect of various levels of parental acceptance attitude on adjustment of urban and rural junior college students. 2. There exists no significant effect of various levels of parental avoidance attitude on adjustment of urban and rural junior college students. 3. There would be no significant difference between urban and rural Junior College students on various areas of (home, health, social, and emotional) adjustment. The 847 students (427 boys and 420 girls) studying in 11th class of various Junior colleges in Sangli ,Satara and Kolhapur districts of Maharashtra State, India were selected by random sampling method. Study was conducted by using two psychological tests namely 1. Family Relationship Inventory. 2.Bell’s Adjustment Inventory. One way ANOVA was employed to find out the effect of parental acceptance – avoidance attitude and adjustment in various areas of urban and rural junior college students. ‘t’ test was used to find out the difference between urban and rural students on various areas of adjustment. The results of the study indicate that (1) It is observed that three groups of parental acceptance attitude (PA) are significantly varied on home and social adjustment. It means that PA affects home and social adjustment of adolescents. High PA creates excellent adjustment and low PA creates poor adjustment in adolescents. (2) Study revealed that PV significantly affects adjustment of adolescents. High PV significantly creates poor adjustment in adolescents than average and low PV. (3) There is significant difference between urban and rural adolescents on adjustment. Urban adolescents have better adjustment than rural adolescents.

Keywords: parental acceptance, avoidance attitude, adjustment, urban-rural student

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Authors: Baoshan Wei, Shuai Han, Xing Zhang

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Local obstacle avoidance is critical for mobile robot navigation. It is a challenging task to ensure path optimality and safety in cluttered environments. We proposed an Environment Aware Dynamic Window Approach in this paper to cope with the issue. The method integrates environment characterization into Dynamic Window Approach (DWA). Two strategies are proposed in order to achieve the integration. The local goal strategy guides the robot to move through openings before approaching the final goal, which solves the local minima problem in DWA. The adaptive control strategy endows the robot to adjust its state according to the environment, which addresses path safety compared with DWA. Besides, the evaluation shows that the path generated from the proposed algorithm is safer and smoother compared with state-of-the-art algorithms.

Keywords: adaptive control, dynamic window approach, environment aware, local obstacle avoidance, mobile robots

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Authors: Eyup Yurt, Ahmet Kurnaz, Ismail Sahin

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The purpose of the study is to investigate the education faculty students’ attitudes towards e-learning according to different variables. In current study, the data were collected from 393 students of an education faculty in Turkey. In this study, theattitude towards e‐learning scale and the demographic information form were used to collect data. The collected data were analyzed by t-test, ANOVA and Pearson correlation coefficient. It was found that there is a significant difference in students’ tendency towards e-learning and avoidance from e-learning based on gender. Male students have more positive attitudes towards e-learning than female students. Also, the students who used the internet lesshave higher levels of avoidance from e-learning. Additionally, it is found that there is a positive and significant relationship between the number of personal mobile learning devices and tendency towards e-learning. On the other hand, there is a negative and significant relationship between the number of personal mobile learning devices and avoidance from e-learning. Also, suggestions were presented according to findings.

Keywords: education faculty students, attitude towards e-learning, gender, daily internet usage time, m-learning

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Authors: Sun Jin Park, Kyung-Ja Cho

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This study focused on characteristics related to hasty behaviour. To investigate the relation between personal characteristics and hasty behaviour, 601 data were collected, 335 males and 256 females answered their own 'social avoidance and distress’, ‘anxiety’, ‘sensation seeking', 'hope', and ' hasty behaviour. And then 591 data were used for the analysis. The factor analysis resulted hasty behaviour consisted of 5 factors, time pressure, isolation, uncomfortable situation, boring condition, and expectation of reward. The result showed anxiety, sensation seeking, and hope related to hasty behaviour. Specifically, anxiety was involved in every hasty behaviour. This result means that psychological tension and worry are related to hasty behaviour in common. 'Social avoidance and distress', 'sensation seeking' and 'hope' influenced on hasty behaviour under time pressure, in isolation, in expectation of rewards respectively. This means that each factor of hasty behaviour has anxiety as its basis, expressed through a varied nature.

Keywords: hasty behaviour, social avoidance and distress, anxiety, sensation seeking, hope

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Authors: Nan Ding, Motoki Shino, Nobuyasu Tomokuni, Genki Murata

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The wheelchair is the major means of transport for physically disabled people. However, it cannot overcome architectural barriers such as curbs and stairs. In this paper, the authors proposed a method to avoid falling down of a wheeled inverted pendulum type robotic wheelchair for climbing stairs. The problem of this system is that the feedback gain of the wheels cannot be set high due to modeling errors and gear backlash, which results in the movement of wheels. Therefore, the wheels slide down the stairs or collide with the side of the stairs, and finally the wheelchair falls down. To avoid falling down, the authors proposed a slider control strategy based on skyhook model in order to decrease the movement of wheels, and a rotary link control strategy based on the staircase dimensions in order to avoid collision or slide down. The effectiveness of the proposed fall avoidance control strategy was validated by ODE simulations and the prototype wheelchair.

Keywords: EPW, fall avoidance control, skyhook, wheeled inverted pendulum

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Authors: Hamideh S. Shahidi

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This research examines destination image and its impact on tourist revisit intention. Destination images can evolve over time, depending on a number of factors. Due to the multidimensional nature of destination image, the full extent of what might influence that change is not yet fully understood. As a result, the destination image should be measured with a heavy consideration of the variables used. Depending on the time and circumstances, these variables should be adjusted based on the research’s objectives. The aim of this research is to evaluate the image of destinations that may be perceived as risky, such as Iran, from the perspective of European cultural travellers. Further to the goal of understanding the effects of an image on tourists’ decision-making, the research will assess the impact of destination image on the revisit intention using push and pull factors and perceived risks with the potential moderating effect of cultural contact (the direct interaction between the host and the tourists with different culture). In addition, the moderating effect of uncertainty avoidance on revisit intention after Iran’s crisis in 2022 will be measured. Furthermore, the level of uncertainty avoidance between gender and age will be compared.

Keywords: destination image, Iran’s 2022 crisis, revisit intention, uncertainty avoidance

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Authors: K. Biswas, U. H. Armin, S. M. J. Prodhan, J. A. Prithul, S. Sarker, F. Afrin

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Alzheimer’s disease (AD) (a progressive neurodegenerative disorder) is mostly predominant cause of dementia in the elderly. Prolonging the function of acetylcholine by inhibiting both acetylcholinesterase and butyrylcholinesterase is most effective treatment therapy of AD. Traditionally Pterocarpus santalinus L. is widely known for its medicinal use. In this study, in vitro acetylcholinesterase inhibitory activity was investigated and methanolic extract of the plant showed significant activity. To confirm this activity (in vivo), learning and memory enhancing effects were tested in mice. For the test, memory impairment was induced by scopolamine (cholinergic muscarinic receptor antagonist). Anti-amnesic effect of the extract was investigated by the passive avoidance task in mice. The study also includes brain acetylcholinesterase activity. Results proved that scopolamine induced cognitive dysfunction was significantly decreased by administration of the extract solution, in the passive avoidance task and inhibited brain acetylcholinesterase activity. These results suggest that bark extract of Pterocarpus santalinus can be better option for further studies on AD via their acetylcholinesterase inhibitory actions.

Keywords: Pterocarpus santalinus, cholinesterase inhibitor, passive avoidance, Alzheimer’s disease

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Authors: Maya Safira Dewi

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Indonesia is one in the top ten countries most funds flowing into Tax Haven. Illegal funds flowing out of Indonesia reached USD 10.9 billion per year. While the total to 2010 of the Indonesian financial assets are in tax havens from Indonesia amounted to USD 331 billion (Kar and Freitas, 2012). Singapore, Netherlands, Virgin Island, Mauritius and Cayman Island are the highest countries that became the location of companies affiliated with the company listed in Indonesia Stock Exchange. The 469 companies listed on the stock exchange there are 128 companies (27.29%) with overseas entities, listed total overseas affiliated companies amounted to 417 firms in 2012 and 415 companies in 2011. The most of the branches or the parent company are located in Singapore, Netherlands, Virgin Island, Mauritius and Cayman Island. Judging from the existing tax provisions in these countries, have corporate tax rates that is lower than Indonesia. Tax avoidance to tax haven countries can be made by using some Strategies. They are transfer pricing, shopping treaty, thin capitalization and the controlled foreign company. Singapore, Netherlands, Virgin Island, Mauritius and Cayman Island are tax haven countries which become a tax heaven for Indonesian tax payer. It can be concluded that tax havens are a serious problem for Indonesia, and the need for a more assertive policy establishment and more detail about tax havens.

Keywords: tax avoidance, tax haven, transfer pricing, tax rate, tax payer

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Authors: Wajahat Munir, Muhammad Haseeb, Adeel Anjum, Basit Raza, Ahmad Kamran Malik

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Databases are the key components of the software systems. Due to the exponential growth of data, it is the concern that the data should be accurate and available. The data in databases is vulnerable to internal and external threats, especially when it contains sensitive data like medical or military applications. Whenever the data is changed by malicious intent, data analysis result may lead to disastrous decisions. Autonomic self-healing is molded toward computer system after inspiring from the autonomic system of human body. In order to guarantee the accuracy and availability of data, we propose a technique which on a priority basis, tries to avoid any malicious transaction from execution and in case a malicious transaction affects the system, it heals the system in an isolated mode in such a way that the availability of system would not be compromised. Using this autonomic system, the management cost and time of DBAs can be minimized. In the end, we test our model and present the findings.

Keywords: autonomic computing, self-healing, threat avoidance, security

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Authors: Raunak Munjal, Mohammad Akif Ali, Prithiv Raj

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This study investigates the relative effectiveness of various flight controllers for drone obstacle avoidance. To assess ultrasonic sensors' performance in real-time obstacle detection, they are integrated with ESP32 and Arduino Nano controllers. The study determines which controller is most effective for this particular application by analyzing important parameters such as accuracy (mean absolute error), standard deviation, and mean distance range. Furthermore, the study explores the possibility of incorporating state-driven algorithms into the Arduino Nano configuration to potentially improve obstacle detection performance. The results offer significant perspectives for enhancing sensor integration, choosing the best flight controller for obstacle avoidance, and maybe enhancing drones' general environmental navigation ability.

Keywords: ultrasonic distance measurement, accuracy and consistency, flight controller comparisons, ESP32 vs arduino nano

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Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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Authors: Mohaya Farzin, Parvin Babaei, Mohammad Rostampour

Abstract:

Ghrelin plays a considerable role in important neurological effects related to food intake and energy homeostasis. As was found, regular physical activity may make available significant improvements to cognitive functions in various behavioral situations. Anxiety is one of the main concerns of the modern world, affecting millions of individuals’ health. There are contradictory results regarding ghrelin's effects on anxiety-like behavior, and the plasma level of this peptide is increased during physical activity. Here we aimed to evaluate the coincident effects of exogenous ghrelin and aerobic exercise on anxiety-like behavior and passive avoidance memory in Wistar rats. Forty-five male Wistar rats (250 ± 20 g) were divided into 9 groups (n=5) and received intra-hippocampal injections of 3.0 nmol ghrelin and performed aerobic exercise training for 8 weeks. Control groups received the same volume of saline and diazepam as negative and positive control groups, respectively. Learning and memory were estimated using a shuttle box apparatus, and anxiety-like behavior was recorded by an elevated plus-maze test (EPM). Data were analyzed by ANOVA test, and p<0.05 was considered significant. Our findings showed that the combined effect of ghrelin and aerobic exercise improves the acquisition, consolidation, and retrieval of passive avoidance memory in Wistar rats. Furthermore, it is supposed that the ghrelin receiving group spent less time in open arms and fewer open arms entries compared with the control group (p<0.05). However, exercising Wistar rats spent more time in the open arm zone in comparison with the control group (p<0.05). The exercise + Ghrelin administration established reduced anxiety (p<0.05). The results of this study demonstrate that aerobic exercise contributes to an increase in the endogenous production of ghrelin, and physical activity alleviates anxiety-related behaviors induced by intra-hippocampal injection of ghrelin. In general, exercise and ghrelin can reduce anxiety and improve memory.

Keywords: anxiety, ghrelin, aerobic exercise, learning, passive avoidance memory

Procedia PDF Downloads 96

Authors: Hsiu-Hua Cheng, Chi-Wei Chen

Abstract:

Lurking behaviour is common in information-seeking oriented communities. Transferring users with lurking behaviour to be contributors can assist virtual communities to obtain competitive advantages. Based on the ecological cognition framework, this study proposes a model to examine the antecedents of lurking behaviour in information-seeking oriented virtual communities. This study argues desire for emotional support, desire for information support, desire for performance-approach, desire for performance -avoidance, desire for mastery-approach, desire for mastery-avoidance, desire for ability trust, desire for benevolence trust, and desire for integrity trust effect on lurking behaviour. This study offers an approach to understanding the determinants of lurking behaviour in online contexts.

Keywords: lurking behaviour, the ecological cognition framework, Information-seeking oriented virtual communities, desire

Procedia PDF Downloads 247

Authors: Hassam Muazzam

Abstract:

This paper devises an autonomous self-driven vehicle that is capable of taking a disabled person to his/her desired location using three different power sources (gasoline, solar, electric) without any control from the user, avoiding the obstacles in the way. The GPS co-ordinates of the desired location are sent to the main processing board via a GSM module. After the GPS co-ordinates are sent, the path to be followed by the vehicle is devised by Pythagoras theorem. The distance and angle between the present location and the desired location is calculated and then the vehicle starts moving in the desired direction. Meanwhile real-time data from ultrasonic sensors is fed to the board for obstacle avoidance mechanism. Ultrasonic sensors are used to quantify the distance of the vehicle from the object. The distance and position of the object is then used to make decisions regarding the direction of vehicle in order to avoid the obstacles using artificial neural network which is implemented using ATmega1280. Also the vehicle provides the feedback location at remote location.

Keywords: autonomous self-driven vehicle, obstacle avoidance, desired location, pythagoras theorem, neural network, remote location

Procedia PDF Downloads 381