Search results for: rules and regulations
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1891

Search results for: rules and regulations

1831 Student Participation in Higher Education Quality Assurance Processes

Authors: Tomasz Zarebski

Abstract:

A very important element of the education system is its evaluation procedure. Each education system should be systematically evaluated and improved. Among the criteria subject to evaluation, attention should be paid to the following: structure of the study programme, implementation of the study programme, admission to studies, verification of learning outcomes achievement by students, giving credit for individual semesters and years, and awarding diplomas, competence, experience, qualifications and the number of staff providing education, staff development, and in-service training, education infrastructure, cooperation with social and economic stakeholders on the development, conditions for and methods of improving the internationalisation of education provided as part of the degree programme, supporting learning, social, academic or professional development of students and their entry on the labour market, public access to information about the study programme and quality assurance policy. Concerning the assessment process and the individual assessment indicators, the participation of students in these processes is essential. The purpose of this paper is to analyse the rules of student participation in accreditation processes on the example of individual countries in Europe. The rules of students' participation in the work of accreditation committees and their influence on the final grade of the committee were analysed. Most of the higher education institutions follow similar rules for accreditation. The general model gives the individual institution freedom to organize its own quality assurance, as long as the system lives up to the criteria for quality and relevance laid down in the particular provisions. This point also applies to students. The regulations of the following countries were examined in the legal-comparative aspect: Poland (Polish Accreditation Committee), Denmark (The Danish Accreditation Institution), France (High Council for the Evaluation of Research and Higher Education), Germany (Agency for Quality Assurance through Accreditation of Study Programmes) and Italy (National Agency for the Evaluation of Universities and Research Institutes).

Keywords: accreditation, student, study programme, quality assurance in higher education

Procedia PDF Downloads 134
1830 Recent Legal Changes in Turkish Commercial Law to Be a Part of International Markets and Their Results

Authors: Ibrahim Arslan

Abstract:

Since 1984, Turkey has experienced a significant transformation in legal and economic matters. The most consequential examples of this transformation in recent years are the renewal of the Commercial Code and the Check Act. Nowadays, the commercial activity is not limited within the boundaries of the country; on the contrary, as required by the global economy, it has an international dimension. For this reason, unlike some other legal principles, the rules regulating the commercial life should be compatible with the international standards as much as possible. Otherwise the development possibility in the global markets will be limited. The Check Act has been adopted in 2009 and the Commercial Code has been adopted in 2011. The Commercial Code has been entered into force on 1 July 2012. The international dimension of check is in-disputable for it is based on the Geneva Convention. However, the Turkish business life has created a unique application of this legal tool. This application is called “post-date” checks. Indeed the majority of the checks being used in the market are post-dated checks. The holders of these checks have waited the date written on the check for presentation and collection. Thus, the actual situation has occurred. This actual situation has been legitimized via Check Act No. 5941 and post dated checks have gained a legal status. In the preparation of the new the Turkish Commercial Code one of the goals is "to ensure that the Turkish commercial law becomes a part of the international market". To achieve this goal, significant changes have been made especially concerning the independent external audition of the corporations, the board structure and public disclosure regulations. These changes aim to facilitate the internationalization of Turkish corporations as well as intensification of foreign direct investments through foreign capital. Although the target has been determined this way, after the adoption but five days before the entry into force of the Turkish Commercial Code No. 6102, a law made backward going alterations concerning independent external audition and public disclosure regulations. Turkish Commercial Code has been currently in force with its altered status. Both the regulations in the Check Act as well as the changes in the Commercial Code are not compatible with the goals introduced by rationale “to ensure Turkish commercial law to be a part of the international market” as such.

Keywords: Turkish Commercial Code No. 6102, Turkish Check Act, “post-date” checks, legal changes

Procedia PDF Downloads 265
1829 Spatio-Temporal Data Mining with Association Rules for Lake Van

Authors: Tolga Aydin, M. Fatih Alaeddinoğlu

Abstract:

People, throughout the history, have made estimates and inferences about the future by using their past experiences. Developing information technologies and the improvements in the database management systems make it possible to extract useful information from knowledge in hand for the strategic decisions. Therefore, different methods have been developed. Data mining by association rules learning is one of such methods. Apriori algorithm, one of the well-known association rules learning algorithms, is not commonly used in spatio-temporal data sets. However, it is possible to embed time and space features into the data sets and make Apriori algorithm a suitable data mining technique for learning spatio-temporal association rules. Lake Van, the largest lake of Turkey, is a closed basin. This feature causes the volume of the lake to increase or decrease as a result of change in water amount it holds. In this study, evaporation, humidity, lake altitude, amount of rainfall and temperature parameters recorded in Lake Van region throughout the years are used by the Apriori algorithm and a spatio-temporal data mining application is developed to identify overflows and newly-formed soil regions (underflows) occurring in the coastal parts of Lake Van. Identifying possible reasons of overflows and underflows may be used to alert the experts to take precautions and make the necessary investments.

Keywords: apriori algorithm, association rules, data mining, spatio-temporal data

Procedia PDF Downloads 343
1828 Social Accountability: Persuasion and Debate to Contain Corruption

Authors: A. Lambert-Mogiliansky

Abstract:

In this paper, we investigate the properties of simple rules for reappointment aimed at holding a public official accountable and monitor his activity. The public official allocates budget resources to various activities which results in the delivery of public services to citizens. He has discretion over the use of resource so he can divert some of them for private ends. Because of a liability constraint, zero diversion can never be secured in all states. The optimal reappointment mechanism under complete information is shown to exhibit some leniency thus departing from the zero tolerance principle. Under asymmetric information (about the state), a rule with random verification in a pre-announced subset is shown to be optimal in a class of common rules. Surprisingly, those common rules make little use of hard information about service delivery when available. Similarly, PO's claim about his record is of no value to improve the performance of the examined rules. In contrast requesting that the PO defends his records publicly can be very useful if the service users are given the chance to refute false claims with cheap talk complaints: the first best complete information outcome can be approached in the absence of any observation by the manager of the accountability mechanism.

Keywords: accountability, corruption, persuasion, debate

Procedia PDF Downloads 354
1827 Simplified Ultimate Strength Assessment of Ship Structures Based on Biro Klasifikasi Indonesia Rules for Hull

Authors: Sukron Makmun, Topan Firmandha, Siswanto

Abstract:

Ultimate Strength Assessment on ship cross section in accordance with Biro Klasifikasi Indonesia (BKI) Rules for Hull, follows step by step incremental iterative approach. In this approach, ship cross section is divided into plate-stiffener combinations and hard corners element. The average stress-strain relationship (σ-ε) for all structural elements will be defined, where the subscript k refers to the modes 0, 1, 2, 3 or 4. These results would be verified with a commercial software calculation in similar cases. The numerical calculations of buckling strength are in accordance with the commercial software (GL Rules ND). Then the comparison of failure behaviours of stiffened panels and hard corners are presented. Where failure modes 3 are likely to occur first follows the failure mode 4 and the last one is the failure mode 1.

Keywords: ultimate strength assessment, BKI rules, incremental, plate-stiffener combination and hard corner, commercial software

Procedia PDF Downloads 340
1826 Relations between the Internal Employment Conditions of International Organizations and the Characteristics of the National Civil Service

Authors: Renata Hrecska

Abstract:

This research seeks to fully examine the internal employment law of international organizations by comparing it with the characteristics of the national civil service. The aim of the research is to compare the legal system that has developed over many centuries and the relatively new internal staffing regulations to find out what solution schemes can help each other through mutual legal development in order to respond effectively to the social challenges of everyday life. Generally, the rules of civil service of any country or international entity have in common that they have, in their pragmatics inherently, the characteristic that makes them serving public interests. Though behind the common base there are many differences: there is the clear fragmentation of state regulation and the unity of organizational regulation. On the other hand, however, this difference disappears to some extent: the public service regulation of international organizations can be considered uniform until we examine it within, but not outside an organization. As soon as we compare the different organizations we may find many different solutions for staffing regulations. It is clear that the national civil service is a strong model for international organizations, but the question may be whether the staffing policy of international organizations can serve the national civil service as an example, too. In this respect, the easiest way to imagine a legislative environment would be to have a single comprehensive code, the general part of which is the Civil Service Act itself, and the specific part containing specific, necessarily differentiating rules for each layer of the civil service. Would it be advantageous to follow the footsteps of the leading international organizations, or is there any speciality in national level civil service that we cannot avoid during regulating processes? In addition to the above, the personal competencies of officials working in international organizations and public administrations also show a high degree of similarity, regardless of the type of employment. Thus, the whole public service system is characterized by the fundamental and special values that a person capable of holding a public office must be able to demonstrate, in some cases, even without special qualifications. It is also interesting how we can compare the two spheres of employment in light of the theory of Lawyer Louis Brandeis, a judge at the US Supreme Court, who formulated a complex theory of profession as distinguished from other occupations. From this point of view we can examine the continuous development of research and specialized knowledge at work; the community recognition and social status; that to what extent we can see a close-knit professional organization of altruistic philosophy; that how stability grows in the working conditions due to the stability of the profession; and that how the autonomy of the profession can prevail.

Keywords: civil service, comparative law, international organizations, regulatory systems

Procedia PDF Downloads 100
1825 Medical Waste Management in Nigeria: A Case Study

Authors: Y. Y. Babanyara, D. B. Ibrahim, T. Garba

Abstract:

Proper management of medical waste is a crucial issue for maintaining human health and the environment. The waste generated in the hospitals has the potential for spreading infections and causing diseases. The study is aimed at assessing the medical waste management practices in Nigeria. Three instruments, questionnaire administration, in-depth interview and observation method for data collection were adopted in the study. The results revealed that the hospital does not quantify medical waste. Segregation of medical wastes is not conducted according to definite rules and standards. Wheeled trolleys are used for on-site transportation of waste from the points of production to the temporary storage area. Offsite transportation of the hospital waste is undertaken by a private waste management company. Small pickups are mainly used to transport waste daily to an off-site area for treatment and disposal. The main treatment method used in the final disposal of infectious waste is incineration. Non-infectious waste is disposed off using land disposal method. The study showed that the hospital does not have a policy and plan in place for managing medical waste. The study revealed number of problems the hospital faces in terms of medical waste management, including; lack of necessary rules, regulations and instructions on the different aspects of collections and disposal of waste, failure to quantify the waste generated in reliable records, lack of use of coloured bags by limiting the bags to only one colour for all waste, the absence of a dedicated waste manager, and no committee responsible for monitoring the management of medical waste. Recommendations are given with the aim of improving medical waste management in the hospital.

Keywords: medical waste, treatment, disposal, public health

Procedia PDF Downloads 283
1824 Local Boundary Analysis for Generative Theory of Tonal Music: From the Aspect of Classic Music Melody Analysis

Authors: Po-Chun Wang, Yan-Ru Lai, Sophia I. C. Lin, Alvin W. Y. Su

Abstract:

The Generative Theory of Tonal Music (GTTM) provides systematic approaches to recognizing local boundaries of music. The rules have been implemented in some automated melody segmentation algorithms. Besides, there are also deep learning methods with GTTM features applied to boundary detection tasks. However, these studies might face constraints such as a lack of or inconsistent label data. The GTTM database is currently the most widely used GTTM database, which includes manually labeled GTTM rules and local boundaries. Even so, we found some problems with these labels. They are sometimes discrepancies with GTTM rules. In addition, since it is labeled at different times by multiple musicians, they are not within the same scope in some cases. Therefore, in this paper, we examine this database with musicians from the aspect of classical music and relabel the scores. The relabeled database - GTTM Database v2.0 - will be released for academic research usage. Despite the experimental and statistical results showing that the relabeled database is more consistent, the improvement in boundary detection is not substantial. It seems that we need more clues than GTTM rules for boundary detection in the future.

Keywords: dataset, GTTM, local boundary, neural network

Procedia PDF Downloads 104
1823 The Role of the Board of Directors and Chief Executive Officers in Leading and Embedding Corporate Social Responsibility within Corporate Governance Regulations

Authors: Khalid Alshaikh

Abstract:

In recent years, leadership, Corporate Governance (CG) and Corporate Social Responsibility (CSR) have been under scrutiny in the Libyan society. Scholars and institutions have commenced investigating the possible resolutions they can arrange to alleviate the economic, social and environmental problems the war has produced. Thus far, these constructs requisite an in-depth reinvestigation, reconceptualization, and analysis to clearly reconstruct their rules and regulations. With the demise of Qaddafi’s regime, levels, degrees, and efforts to apply CG regulations have varied in public and private commercial banks. CSR is a new organizational culture that still designs its route within these financial institutions. Detaching itself from any notion of dictatorship and autocratic traits, leadership counts on transformational and transactional styles. Therefore, this paper investigates the extent to which the Board of Directors and Chief Executive Officers (CEOs) redefine these concepts and how they entrench CSR within the framework of CG. The research methodology used both public and private banks as a case study and qualitative research to interview ten Board of Directors (BoDs) and eleven Chief executive managers to explore how leadership, CG, and CSR are defined and how leadership integrates CSR into CG structures. The findings suggest that the CG framework in Libya still requires great efforts to be developed. Full CG code implementation appears daunting. Also, the CSR is still influenced by the power of religion. Nevertheless, the Islamic perspective is more consistent with the social contract concept of the CSR. The Libyan commercial banks do not solely focus on the economic side of maximizing profits, but also concentrate on its morality. The issue is that CSR activities are not enough to achieve good charity publicly and needs strategies to address major social issues. Moreover, leadership is more transformational and transactional and endeavors to make economic, social and environmental changes, but these changes are curtailed by tradition and traditional values dominating the Libyan social life where religious and tribal practices establish the relationship between leaders and their subordinates. Finally, the findings reveal that transformational and transactional leadership styles encourage the incorporation of CSR into the CG regulations. The boardroom and executive management have such a particular role in flagging up how embedded corporate Social responsibility is in organizational culture across the commercial banks, yet it is still important that the BoDs and CEOs need to do much more to embed corporate social responsibility through their core functions. They need to boost their standing to be more influential and make sure that the right discussions about CSR happen with the right stakeholders involved.

Keywords: board of directors, chief executive officers, corporate governance, corporate social responsibility

Procedia PDF Downloads 141
1822 I Don’t Want to Have to Wait: A Study Into the Origins of Rule Violations at Rail Pedestrian Level Crossings

Authors: James Freeman, Andry Rakotonirainy

Abstract:

Train pedestrian collisions are common and are the most likely to result in severe injuries and fatalities when compared to other types of rail crossing accidents. However, there is limited research that has focused on understanding the reasons why some pedestrians’ break level crossings rules, which limits the development of effective countermeasures. As a result, this study undertook a deeper exploration into the origins of risky pedestrian behaviour through structured interviews. A total of 40 pedestrians who admitted to either intentionally breaking crossing rules or making crossing errors participated in an in-depth telephone interview. Qualitative analysis was undertaken via thematic analysis that revealed participants were more likely to report deliberately breaking rules (rather than make errors), particular after the train had passed the crossing as compared to before it arrives. Predominant reasons for such behaviours were identified to be: calculated risk taking, impatience, poor knowledge of rules and low likelihood of detection. The findings have direct implications for the development of effective countermeasures to improve crossing safety (and managing risk) such as increasing surveillance and transit officer presence, as well as installing appropriate barriers that either deter or incapacitate pedestrians from violating crossing rules. This paper will further outline the study findings in regards to the development of countermeasures as well as provide direction for future research efforts in this area.

Keywords: crossings, mistakes, risk, violations

Procedia PDF Downloads 390
1821 The Appropriate Patent System to Promote Economic Growth in Afghanistan

Authors: Mohammad Reza Fooladi

Abstract:

The patent system which fits with industrial and economic situation in the country, by strengthening research and development, technology transfer and increasing foreign investment can provide economic and industrial growth of the countries. However, the extent and manner of support should be commensurate with the country's conditions and comply with significant rules to have a positive effect on research and development, technology transfer and the amount of foreign investment. The present article tries to while reviewing the state of effectiveness of the patent system on economic growth, to illustrate the characteristics of the patent system fits Afghanistan and according to this matter provide the necessary recommendations about the improvement of laws and regulations related to the patent in Afghanistan.

Keywords: patent, economic growth, technology transfer, Afghanistan

Procedia PDF Downloads 379
1820 An Analysis of Legal and Ethical Implications of Sports Doping in India

Authors: Prathyusha Samvedam, Hiranmaya Nanda

Abstract:

Doping refers to the practice of using drugs or practices that enhance an athlete's performance. This is a problem that occurs on a worldwide scale and compromises the fairness of athletic tournaments. There are rules that have been created on both the national and international levels in order to prevent doping. However, these rules sometimes contradict one another, and it is possible that they don't do a very good job of prohibiting people from using PEDs. This study will contend that India's inability to comply with specific Code criteria, as well as its failure to satisfy "best practice" standards established by other countries, demonstrates a lack of uniformity in the implementation of anti-doping regulations and processes among nations. Such challenges have the potential to undermine the validity of the anti-doping system, particularly in developing nations like India. This article on the legislative framework in India governing doping in sports is very important. To begin, doping in sports is a significant problem that affects the spirit of fair play and sportsmanship. Moreover, it has the potential to jeopardize the integrity of the sport itself. In addition, the research has the potential to educate policymakers, sports organizations, and other stakeholders about the current legal framework and how well it discourages doping in athletic competitions. This article is divided into four distinct sections. The first section offers an explanation of what doping is and provides some context about its development throughout time. Followed the role of anti-doping authorities and the responsibilities they perform are investigated. Case studies and the research technique that will be employed for the study are in the third section; finally, the results are presented in the last section. In conclusion, doping is a severe problem that endangers the honest competition that exists within sports.

Keywords: sports law, doping, NADA, WADA, performance enhancing drugs, anti-doping bill 2022

Procedia PDF Downloads 40
1819 Cooperative Learning Mechanism in Intelligent Multi-Agent System

Authors: Ayman M. Mansour, Bilal Hawashin, Mohammed A. Mansour

Abstract:

In this paper, we propose a cooperative learning mechanism in a multi-agent intelligent system. The basic idea is that intelligent agents are capable of collaborating with one another by sharing their knowledge. The agents will start collaboration by providing their knowledge rules to the other agents. This will allow the most important and insightful detection rules produced by the most experienced agent to bubble up for the benefit of the entire agent community. The updated rules will lead to improving the agents’ decision performance. To evaluate our approach, we designed a five–agent system and implemented it using JADE and FuzzyJess software packages. The agents will work with each other to make a decision about a suspicious medical case. This system provides quick response rate and the decision is faster than the manual methods. This will save patients life.

Keywords: intelligent, multi-agent system, cooperative, fuzzy, learning

Procedia PDF Downloads 650
1818 Predicting Medical Check-Up Patient Re-Coming Using Sequential Pattern Mining and Association Rules

Authors: Rizka Aisha Rahmi Hariadi, Chao Ou-Yang, Han-Cheng Wang, Rajesri Govindaraju

Abstract:

As the increasing of medical check-up popularity, there are a huge number of medical check-up data stored in database and have not been useful. These data actually can be very useful for future strategic planning if we mine it correctly. In other side, a lot of patients come with unpredictable coming and also limited available facilities make medical check-up service offered by hospital not maximal. To solve that problem, this study used those medical check-up data to predict patient re-coming. Sequential pattern mining (SPM) and association rules method were chosen because these methods are suitable for predicting patient re-coming using sequential data. First, based on patient personal information the data was grouped into … groups then discriminant analysis was done to check significant of the grouping. Second, for each group some frequent patterns were generated using SPM method. Third, based on frequent patterns of each group, pairs of variable can be extracted using association rules to get general pattern of re-coming patient. Last, discussion and conclusion was done to give some implications of the results.

Keywords: patient re-coming, medical check-up, health examination, data mining, sequential pattern mining, association rules, discriminant analysis

Procedia PDF Downloads 614
1817 Rule Insertion Technique for Dynamic Cell Structure Neural Network

Authors: Osama Elsarrar, Marjorie Darrah, Richard Devin

Abstract:

This paper discusses the idea of capturing an expert’s knowledge in the form of human understandable rules and then inserting these rules into a dynamic cell structure (DCS) neural network. The DCS is a form of self-organizing map that can be used for many purposes, including classification and prediction. This particular neural network is considered to be a topology preserving network that starts with no pre-structure, but assumes a structure once trained. The DCS has been used in mission and safety-critical applications, including adaptive flight control and health-monitoring in aerial vehicles. The approach is to insert expert knowledge into the DCS before training. Rules are translated into a pre-structure and then training data are presented. This idea has been demonstrated using the well-known Iris data set and it has been shown that inserting the pre-structure results in better accuracy with the same training.

Keywords: neural network, self-organizing map, rule extraction, rule insertion

Procedia PDF Downloads 140
1816 Thermal Behaviors of the Strong Form Factors of Charmonium and Charmed Beauty Mesons from Three Point Sum Rules

Authors: E. Yazıcı, H. Sundu, E. Veli Veliev

Abstract:

In order to understand the nature of strong interactions and QCD vacuum, investigation of the meson coupling constants have an important role. The knowledge on the temperature dependence of the form factors is very important for the interpretation of heavy-ion collision experiments. Also, more accurate determination of these coupling constants plays a crucial role in understanding of the hadronic decays. With the increasing of CM energies of the experiments, researches on meson interactions have become one of the more interesting problems of hadronic physics. In this study, we analyze the temperature dependence of the strong form factor of the BcBcJ/ψ vertex using the three point QCD sum rules method. Here, we assume that with replacing the vacuum condensates and also the continuum threshold by their thermal version, the sum rules for the observables remain valid. In calculations, we take into account the additional operators, which appear in the Wilson expansion at finite temperature. We also investigated the momentum dependence of the form factor at T = 0, fit it into an analytic function, and extrapolate into the deep time-like region in order to obtain a strong coupling constant of the vertex. Our results are consistent with the results existing in the literature.

Keywords: QCD sum rules, thermal QCD, heavy mesons, strong coupling constants

Procedia PDF Downloads 156
1815 A Framework for Systemically Understanding and Increasing Compliance with Water Regulation in Time Limited and Uncertain Contexts

Authors: Luisa Perez-Mujica

Abstract:

Traditionally, non-compliance in water regulation has been understood to be attributable to lack of information or knowledge of regulations. In other words, it is confusing behavioural change and education with communication or regulations. However, compliance is a complex response to water regulation factors including 1) knowledge and understanding of regulations; 2) perception that resources are overregulated; 3) presence of regulatory officers in the field; 4) accurate communication of what is being protected; 5) time lag between behavioral change projects and observation of outcomes and 6) how success of behavioral change is measured and evaluated. This paper presents a framework for designing education and behavioral change projects by understanding non-compliance in terms of the interaction of its factors, including a process for prioritizing projects, actions, evaluation and monitoring of outcomes. By taking a systemic approach to compliance, a more directed type of actions can be efficiently identified and prioritized, preventing the reactive nature of education and behavioral change projects.

Keywords: water regulation, compliance, behaviour change, systems thinking

Procedia PDF Downloads 211
1814 The Decision-Making Mechanisms of Tax Regulations

Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

Abstract:

In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

Procedia PDF Downloads 214
1813 Financial Regulation and the Twin Peaks Model in a Developing and Developed Country Contexts: An Institutional Theory Perspective

Authors: Pumela Msweli, Dexter L. Ryneveldt

Abstract:

This paper seeks to shed light on institutional logics and institutionalization processes that influence the successful implementation of financial sector regulations. We use the neo-institutional theory lens to interrogate how the newly promulgated Financial Sector Regulations Act (FSRA) provides for the institutionalisation of the Twin Peaks Model. With the enactment of FSRA, previous financial regulatory institutions were dismantled, and new financial regulators established. In point, the Financial Services Conduct Authority (FSCA) replaced the Financial Services Board (FSB), and accordingly, the Prudential Authority (PA) was established. FSRA is layered with complexities that make it mandatory to co-exist, cooperate, and collaborate with other institutions to fulfill FSRA’s overall financial stability objective. We use content analysis of the financial regulations that established the Twin Peaks Models (TPM) in South Africa and in the Netherlands, to map out the three-stage institutionalization processes: (1) habitualisation, (2) objectification and (3) sedimentation. This allowed for a comparison of how South Africa, as a developing country and Netherlands as a developed country, have institutionalized the Twin Peak model. We provide valuable insights into how differences in the institutional and societal logics of the developing and developed contexts shape the institutionalization of financial regulations.

Keywords: financial industry, financial regulation, financial stability, institutionalisation, habitualization, objectification, sedimentation, twin peaks model

Procedia PDF Downloads 130
1812 Design for Metal Additive Manufacturing: An Investigation of Key Design Application on Electron Beam Melting

Authors: Wadea Ameen, Abdulrahman Al-Ahmari, Osama Abdulhameed

Abstract:

Electron beam melting (EBM) is one of the modern additive manufacturing (AM) technologies. In EBM, the electron beam melts metal powder into a fully solid part layer by layer. Since EBM is a new technology, most designers are unaware of the capabilities and the limitations of EBM technology. Also, many engineers are facing many challenges to utilize the technology because of a lack of design rules for the technology. The aim of this study is to identify the capabilities and the limitations of EBM technology in fabrication of small features and overhang structures and develop a design rules that need to be considered by designers and engineers. In order to achieve this objective, a series of experiments are conducted. Several features having varying sizes were designed, fabricated, and evaluated to determine their manufacturability limits. In general, the results showed the capabilities and limitations of the EBM technology in fabrication of the small size features and the overhang structures. In the end, the results of these investigation experiments are used to develop design rules. Also, the results showed the importance of developing design rules for AM technologies in increasing the utilization of these technologies.

Keywords: additive manufacturing, design for additive manufacturing, electron beam melting, self-supporting overhang

Procedia PDF Downloads 113
1811 Co-Creating Value between Public Financial Management Institutions: An Integrated Approach towards Financial Sustainability

Authors: Pascal Horni, Sandro Fuchs

Abstract:

In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy.

Keywords: accounting, fiscal rules, International Public Sector Accounting Standards (IPSAS), public financial management

Procedia PDF Downloads 134
1810 An Efficient Data Mining Technique for Online Stores

Authors: Mohammed Al-Shalabi, Alaa Obeidat

Abstract:

In any food stores, some items will be expired or destroyed because the demand on these items is infrequent, so we need a system that can help the decision maker to make an offer on such items to improve the demand on the items by putting them with some other frequent item and decrease the price to avoid losses. The system generates hundreds or thousands of patterns (offers) for each low demand item, then it uses the association rules (support, confidence) to find the interesting patterns (the best offer to achieve the lowest losses). In this paper, we propose a data mining method for determining the best offer by merging the data mining techniques with the e-commerce strategy. The task is to build a model to predict the best offer. The goal is to maximize the profits of a store and avoid the loss of products. The idea in this paper is the using of the association rules in marketing with a combination with e-commerce.

Keywords: data mining, association rules, confidence, online stores

Procedia PDF Downloads 382
1809 International Humanitarian Law and the Challenges of New Technologies of Warfare

Authors: Uche A. Nnawulezi

Abstract:

Undoubtedly, despite all efforts made to achieve overall peace through the application of the principles of international humanitarian law, crimes against mankind which are of unprecedented concern to the whole world have remained unabated. The fall back on war as a technique for settling disputes between nations, individuals, countries and ethnic groups with accompanying toll of deaths and destruction of properties have remained a conspicuous component of human history. Indeed, to control this conduct of warfare and the dehumanization of individuals, a body of law aimed at regulating the impacts of conflicts and hostilities in the theater of war has become necessary. Thus, it is to examine the conditions in which international humanitarian law will apply and also to determine the extent of the challenges of new progressions of warfare that this study is undertaken. All through this examination, we grasped doctrinal approach wherein we used text books, journals, international materials and supposition of law specialists in the field of international humanitarian law. This paper shall examine the distinctive factors responsible for the rebelliousness to the rules of International Humanitarian Law and furthermore, shall proffer possible courses of action that will address the challenges of new technologies of warfare all over the world. Essentially, the basic proposals made in this paper if totally utilized may go far in ensuring a sufficient standard in the application of the rules of international humanitarian law as it relates to an increasingly frequent phenomenon of contemporary developments in technologies of warfare which has in recent past, made it more difficult for the most ideal application of the rules of international humanitarian law. This paper deduces that for a sustainable global peace to be achieved, the rules of International Humanitarian Law as it relates to the utilization of new technologies of warfare should be completely clung to and should be made a strict liability offense. Likewise, this paper further recommends the introduction of domestic criminal law punishment of serious contraventions of the rules of international humanitarian law.

Keywords: international, humanitarian law, new technologies, warfare

Procedia PDF Downloads 266
1808 Technique and Use of Machine Readable Dictionary: In Special Reference to Hindi-Marathi Machine Translation

Authors: Milind Patil

Abstract:

Present paper is a discussion on Hindi-Marathi Morphological Analysis and generating rules for Machine Translation on the basis of Machine Readable Dictionary (MRD). This used Transformative Generative Grammar (TGG) rules to design the MRD. As per TGG rules, the suffix of a particular root word is based on its Tense, Aspect, Modality and Voice. That's why the suffix is very important for the word meanings (or root meanings). The Hindi and Marathi Language both have relation with Indo-Aryan language family. Both have been derived from Sanskrit language and their script is 'Devnagari'. But there are lots of differences in terms of semantics and grammatical level too. In Marathi, there are three genders, but in Hindi only two (Masculine and Feminine), the Natural gender is absent in Hindi. Likewise other grammatical categories also differ in their level of use. For MRD the suffixes (or Morpheme) are of particular root word for GNP (Gender, Number and Person) are based on its natural phenomena. A particular Suffix and Morphine change as per the need of person, number and gender. The design of MRD also based on this format. In first, Person, Number, Gender and Tense are key points than root words and suffix of particular Person, Number Gender (PNG). After that the inferences are drawn on the basis of rules that is (V.stem) (Pre.T/Past.T) (x) + (Aux-Pre.T) (x) → (V.Stem.) + (SP.TM) (X).

Keywords: MRD, TGG, stem, morph, morpheme, suffix, PNG, TAM&V, root

Procedia PDF Downloads 293
1807 Performance Evaluation of Flexible Manufacturing System: A Simulation Study

Authors: Mohammed Ali

Abstract:

In this paper, evaluation of flexible manufacturing system is made under different manufacturing strategies. The objective of this paper is to test the impact of pallets and routing flexibility on system performance operating at different sequencing rules, dispatching rules and at unbalanced load condition. A computer simulation model is developed to evaluate the effects of aforementioned manufacturing strategies on the make-span performance of flexible manufacturing system. The impact of number of pallets is shown with the different levels of routing flexibility. In this paper, the same manufacturing system is modeled under different combination of sequencing and dispatching rules. A series of simulation experiments are conducted and results analyzed. The result of the simulation shows that there is impact of pallets and routing flexibility on the performance of the system.

Keywords: flexibility, flexible manufacturing system, pallets, make-span, simulation

Procedia PDF Downloads 393
1806 Regulation, Co-Regulation and Self-Regulation of Civil Unmanned Aircrafts in Europe

Authors: M. de Miguel Molina, V. Santamarina Campos, M. V. Segarra Oña, B. de Miguel Molina

Abstract:

Safety and security concerns play a key role during the design of civil UAs (aircraft controlled by a pilot who is not onboard it) by the producers and the offer of different services by the operators. At present, European countries have fragmented regulations about the manufacture and use of civil drones, therefore the European institutions are trying to approach all these regulations into a common one. In this sense, not only law but also ethics can give guidelines to the industry in order to obtain better reports from their clients. With our results, we would like to give advice to the European industry, as well as give new insights to the academia and policymakers.

Keywords: ethics, regulation, safety, security

Procedia PDF Downloads 630
1805 An Optimized Association Rule Mining Algorithm

Authors: Archana Singh, Jyoti Agarwal, Ajay Rana

Abstract:

Data Mining is an efficient technology to discover patterns in large databases. Association Rule Mining techniques are used to find the correlation between the various item sets in a database, and this co-relation between various item sets are used in decision making and pattern analysis. In recent years, the problem of finding association rules from large datasets has been proposed by many researchers. Various research papers on association rule mining (ARM) are studied and analyzed first to understand the existing algorithms. Apriori algorithm is the basic ARM algorithm, but it requires so many database scans. In DIC algorithm, less amount of database scan is needed but complex data structure lattice is used. The main focus of this paper is to propose a new optimized algorithm (Friendly Algorithm) and compare its performance with the existing algorithms A data set is used to find out frequent itemsets and association rules with the help of existing and proposed (Friendly Algorithm) and it has been observed that the proposed algorithm also finds all the frequent itemsets and essential association rules from databases as compared to existing algorithms in less amount of database scan. In the proposed algorithm, an optimized data structure is used i.e. Graph and Adjacency Matrix.

Keywords: association rules, data mining, dynamic item set counting, FP-growth, friendly algorithm, graph

Procedia PDF Downloads 389
1804 A High Efficiency Reduced Rules Neuro-Fuzzy Based Maximum Power Point Tracking Controller for Photovoltaic Array Connected to Grid

Authors: Lotfi Farah, Nadir Farah, Zaiem Kamar

Abstract:

This paper achieves a maximum power point tracking (MPPT) controller using a high-efficiency reduced rules neuro-fuzzy inference system (HE2RNF) for a 100 kW stand-alone photovoltaic (PV) system connected to the grid. The suggested HE2RNF based MPPT seeks the optimal duty cycle for the boost DC-DC converter, making the designed PV system working at the maximum power point (MPP), then transferring this power to the grid via a three levels voltage source converter (VSC). PV current variation and voltage variation are chosen as HE2RNF-based MPPT controller inputs. By using these inputs with the duty cycle as the only single output, a six rules ANFIS is generated. The high performance of the proposed HE2RNF numerically in the MATLAB/Simulink environment is shown. The 0.006% steady-state error, 0.006s of tracking time, and 0.088s of starting time prove the robustness of this six reduced rules against the widely used twenty-five ones.

Keywords: PV, MPPT, ANFIS, HE2RNF-based MPPT controller, VSC, grid connection

Procedia PDF Downloads 150
1803 A Regulatory Analysis on Legal Problems of BitCoin

Authors: Fady Tawakol

Abstract:

BitCoin is a decentralized cryptocurrency that can be used without the need of traditional central banks to accomplish any e-commerce trade. The use of such currency could facilitate new economic interactions and linkages. However, without effective and efficient regulations, cryptocurrency transactions are mostly used by criminals to commit crimes such as money laundering, theft, and blackmailing. And because law is one step behind technological developments, this paper discusses the importance of regulations and supervision for the BitCoin-system, to provide unified regulatory solutions for our digital future in the Middle East. It will provide a detailed analysis of the legal nature of BitCoin along with, its regulation with respect to criminal and civil law.

Keywords: BitCoin, financial protection, crypto currency, money laundering

Procedia PDF Downloads 182
1802 Examining Professional Challenges for School Social Work in Swedish Elementary Schools: A Focus Group Study

Authors: Maria Kjellgren, Sara Lilliehorn, Urban Markström

Abstract:

Critical components that influence the role and performance of school social workers in Swedish elementary schools will be described and analysed, such as formal regulations, professional self-understanding, and the SSWs’ role in the interplay between professional domains involved in elementary school. The data collection was conducted through four semi-structured focus group interviews with a total of 22 SSWs in four different regions in Sweden. The result reveals three main challenges for the School Social Worker (SSW): (1) To navigate in a pedagogic and medical arena within a multidisciplinary team, (2) To manage ambiguity without any formal regulations and unclear settings and leadership and finally, (3) To negotiate tasks at different levels, with a health promotional and preventive focus, where the SSW ends up, mainly in remedial work with individual children. The results also disclosed that SSWs hold a vague professional self-understanding position with a little formal mandate to perform their work.

Keywords: school social worker, multidisciplinary team, counselling, professional self-understanding, formal regulations

Procedia PDF Downloads 40