Search results for: variable remuneration
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2148

Search results for: variable remuneration

1938 A Robust Optimization Model for the Single-Depot Capacitated Location-Routing Problem

Authors: Abdolsalam Ghaderi

Abstract:

In this paper, the single-depot capacitated location-routing problem under uncertainty is presented. The problem aims to find the optimal location of a single depot and the routing of vehicles to serve the customers when the parameters may change under different circumstances. This problem has many applications, especially in the area of supply chain management and distribution systems. To get closer to real-world situations, travel time of vehicles, the fixed cost of vehicles usage and customers’ demand are considered as a source of uncertainty. A combined approach including robust optimization and stochastic programming was presented to deal with the uncertainty in the problem at hand. For this purpose, a mixed integer programming model is developed and a heuristic algorithm based on Variable Neighborhood Search(VNS) is presented to solve the model. Finally, the computational results are presented and future research directions are discussed.

Keywords: location-routing problem, robust optimization, stochastic programming, variable neighborhood search

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1937 The Association of Southeast Asian Nations (ASEAN) and the Dynamics of Resistance to Sovereignty Violation: The Case of East Timor (1975-1999)

Authors: Laura Southgate

Abstract:

The Association of Southeast Asian Nations (ASEAN), as well as much of the scholarship on the organisation, celebrates its ability to uphold the principle of regional autonomy, understood as upholding the norm of non-intervention by external powers in regional affairs. Yet, in practice, this has been repeatedly violated. This dichotomy between rhetoric and practice suggests an interesting avenue for further study. The East Timor crisis (1975-1999) has been selected as a case-study to test the dynamics of ASEAN state resistance to sovereignty violation in two distinct timeframes: Indonesia’s initial invasion of the territory in 1975, and the ensuing humanitarian crisis in 1999 which resulted in a UN-mandated, Australian-led peacekeeping intervention force. These time-periods demonstrate variation on the dependent variable. It is necessary to observe covariation in order to derive observations in support of a causal theory. To establish covariation, my independent variable is therefore a continuous variable characterised by variation in convergence of interest. Change of this variable should change the value of the dependent variable, thus establishing causal direction. This paper investigates the history of ASEAN’s relationship to the norm of non-intervention. It offers an alternative understanding of ASEAN’s history, written in terms of the relationship between a key ASEAN state, which I call a ‘vanguard state’, and selected external powers. This paper will consider when ASEAN resistance to sovereignty violation has succeeded, and when it has failed. It will contend that variation in outcomes associated with vanguard state resistance to sovereignty violation can be best explained by levels of interest convergence between the ASEAN vanguard state and designated external actors. Evidence will be provided to support the hypothesis that in 1999, ASEAN’s failure to resist violations to the sovereignty of Indonesia was a consequence of low interest convergence between Indonesia and the external powers. Conversely, in 1975, ASEAN’s ability to resist violations to the sovereignty of Indonesia was a consequence of high interest convergence between Indonesia and the external powers. As the vanguard state, Indonesia was able to apply pressure on the ASEAN states and obtain unanimous support for Indonesia’s East Timor policy in 1975 and 1999. However, the key factor explaining the variance in outcomes in both time periods resides in the critical role played by external actors. This view represents a serious challenge to much of the existing scholarship that emphasises ASEAN’s ability to defend regional autonomy. As these cases attempt to show, ASEAN autonomy is much more contingent than portrayed in the existing literature.

Keywords: ASEAN, east timor, intervention, sovereignty

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1936 The Latent Model of Linguistic Features in Korean College Students’ L2 Argumentative Writings: Syntactic Complexity, Lexical Complexity, and Fluency

Authors: Jiyoung Bae, Gyoomi Kim

Abstract:

This study explores a range of linguistic features used in Korean college students’ argumentative writings for the purpose of developing a model that identifies variables which predict writing proficiencies. This study investigated the latent variable structure of L2 linguistic features, including syntactic complexity, the lexical complexity, and fluency. One hundred forty-six university students in Korea participated in this study. The results of the study’s confirmatory factor analysis (CFA) showed that indicators of linguistic features from this study-provided a foundation for re-categorizing indicators found in extant research on L2 Korean writers depending on each latent variable of linguistic features. The CFA models indicated one measurement model of L2 syntactic complexity and L2 learners’ writing proficiency; these two latent factors were correlated with each other. Based on the overall findings of the study, integrated linguistic features of L2 writings suggested some pedagogical implications in L2 writing instructions.

Keywords: linguistic features, syntactic complexity, lexical complexity, fluency

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1935 Pricing the Risk Associated to Weather of Variable Renewable Energy Generation

Authors: Jorge M. Uribe

Abstract:

We propose a methodology for setting the price of an insurance contract targeted to manage the risk associated with weather conditions that affect variable renewable energy generation. The methodology relies on conditional quantile regressions to estimate the weather risk of a solar panel. It is illustrated using real daily radiation and weather data for three cities in Spain (Valencia, Barcelona and Madrid) from February 2/2004 to January 22/2019. We also adapt the concepts of value at risk and expected short fall from finance to this context, to provide a complete panorama of what we label as weather risk. The methodology is easy to implement and can be used by insurance companies to price a contract with the aforementioned characteristics when data about similar projects and accurate cash flow projections are lacking. Our methodology assigns a higher price to an insurance product with the stated characteristics in Madrid, compared to Valencia and Barcelona. This is consistent with Madrid showing the largest interquartile range of operational deficits and it is unrelated to the average value deficit, which illustrates the importance of our proposal.

Keywords: insurance, weather, vre, risk

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1934 A Novel Meta-Heuristic Algorithm Based on Cloud Theory for Redundancy Allocation Problem under Realistic Condition

Authors: H. Mousavi, M. Sharifi, H. Pourvaziri

Abstract:

Redundancy Allocation Problem (RAP) is a well-known mathematical problem for modeling series-parallel systems. It is a combinatorial optimization problem which focuses on determining an optimal assignment of components in a system design. In this paper, to be more practical, we have considered the problem of redundancy allocation of series system with interval valued reliability of components. Therefore, during the search process, the reliabilities of the components are considered as a stochastic variable with a lower and upper bounds. In order to optimize the problem, we proposed a simulated annealing based on cloud theory (CBSAA). Also, the Monte Carlo simulation (MCS) is embedded to the CBSAA to handle the random variable components’ reliability. This novel approach has been investigated by numerical examples and the experimental results have shown that the CBSAA combining MCS is an efficient tool to solve the RAP of systems with interval-valued component reliabilities.

Keywords: redundancy allocation problem, simulated annealing, cloud theory, monte carlo simulation

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1933 Open Educational Resource in Online Mathematics Learning

Authors: Haohao Wang

Abstract:

Technology, multimedia in Open Educational Resources, can contribute positively to student performance in an online instructional environment. Student performance data of past four years were obtained from an online course entitled Applied Calculus (MA139). This paper examined the data to determine whether multimedia (independent variable) had any impact on student performance (dependent variable) in online math learning, and how students felt about the value of the technology. Two groups of student data were analyzed, group 1 (control) from the online applied calculus course that did not use multimedia instructional materials, and group 2 (treatment) of the same online applied calculus course that used multimedia instructional materials. For the MA139 class, results indicate a statistically significant difference (p = .001) between the two groups, where group 1 had a final score mean of 56.36 (out of 100), group 2 of 70.68. Additionally, student testimonials were discussed in which students shared their experience in learning applied calculus online with multimedia instructional materials.

Keywords: online learning, open educational resources, multimedia, technology

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1932 Deep learning with Noisy Labels : Learning True Labels as Discrete Latent Variable

Authors: Azeddine El-Hassouny, Chandrashekhar Meshram, Geraldin Nanfack

Abstract:

In recent years, learning from data with noisy labels (Label Noise) has been a major concern in supervised learning. This problem has become even more worrying in Deep Learning, where the generalization capabilities have been questioned lately. Indeed, deep learning requires a large amount of data that is generally collected by search engines, which frequently return data with unreliable labels. In this paper, we investigate the Label Noise in Deep Learning using variational inference. Our contributions are : (1) exploiting Label Noise concept where the true labels are learnt using reparameterization variational inference, while observed labels are learnt discriminatively. (2) the noise transition matrix is learnt during the training without any particular process, neither heuristic nor preliminary phases. The theoretical results shows how true label distribution can be learned by variational inference in any discriminate neural network, and the effectiveness of our approach is proved in several target datasets, such as MNIST and CIFAR32.

Keywords: label noise, deep learning, discrete latent variable, variational inference, MNIST, CIFAR32

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1931 Optical and Electrochromic Properties of All-Solid-State Electrochromic Device Consisting of Amorphous WO₃ and Ni(OH)₂

Authors: Ta-Huang Sun, Ming-Hao Hsieh, Min-Chuan Wang, Der-Jun Jan

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Electrochromism refers to the persistent and reversible change of optical properties by an applied voltage pulse. There are many transition metal oxides exhibiting electrochromism, e.g. oxides of W, Ni, Ir, V, Ti, Co and Mo. Organic materials especially some conducting polymers such as poly(aniline), poly(3, 4-propylene- dioxythiophene) also received much attention for electrochromic (EC) applications. Electrochromic materials attract considerable interest because of their potential applications, such as information displays, smart windows, variable reflectance mirrors, and variable-emittance thermal radiators. In this study, the EC characteristics are investigated on an all-solid-state EC device composed of a-WO₃ and Ni(OH)₂ with a Ta₂O₅ protective layer which is prepared by magnetron sputtering. It is found that the transmittance modulation increases with decreasing the film thickness of Ta₂O₅. On the other hand, the transmittance modulation is 57% as the Ni(OH)₂/ITO is prepared by the linear-sweep potential cycling of the sputter-deposited Ta₂O₅/NiO/ITO in a 0.5 M LiClO₄+H₂O electrolyte. However, when Ni(OH)₂/ITO is prepared by a 0.01 M HCl electrolyte, the transmittance modulation of EC device can be improved to 61%.

Keywords: electrochromic device, tungsten oxide, nickel, Ta₂O₅

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1930 A Cost-Effective Evaluation of Proper Control Process of Air-Cooled Heat Exchanger

Authors: Ali Ghobadi, Eisa Bakhoda, Hamid R. Javdan

Abstract:

One of the key factors in air cooled heat exchangers operation is the proper control of process stream outlet temperature. In this study, performances of two different air cooled heat exchangers have been considered, one of them condenses Propane and the other one cools LPG streams. In order to predict operation of these air coolers at different operating conditions. The results of simulations were applied for both economical evaluations and operational considerations for using convenient air cooler control system. In this paper, using On-Off fans method and installing variable speed drivers have been studied. Finally, the appropriate methods for controlling outlet temperature of process fluid streams as well as saving energy consumption were proposed. Using On-Off method for controlling studied Propane condenser by multiple fans is proper; while controlling LPG air cooler with lesser fans by means of two variable speed drivers is economically convenient.

Keywords: air cooled heat exchanger, simulation, economical evaluation, energy, process control

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1929 Stochastic Analysis of Linux Operating System through Copula Distribution

Authors: Vijay Vir Singh

Abstract:

This work is focused studying the Linux operating system connected in a LAN (local area network). The STAR topology (to be called subsystem-1) and BUS topology (to be called subsystem-2) are taken into account, which are placed at two different locations and connected to a server through a hub. In the both topologies BUS topology and STAR topology, we have assumed n clients. The system has two types of failures i.e. partial failure and complete failure. Further, the partial failure has been categorized as minor and major partial failure. It is assumed that the minor partial failure degrades the sub-systems and the major partial failure make the subsystem break down mode. The system may completely fail due to failure of server hacking and blocking etc. The system is studied using supplementary variable technique and Laplace transform by using different types of failure and two types of repair. The various measures of reliability for example, availability of system, reliability of system, MTTF, profit function for different parametric values have been discussed.

Keywords: star topology, bus topology, blocking, hacking, Linux operating system, Gumbel-Hougaard family copula, supplementary variable

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1928 Relationship between Employee Welfare Practices and Performance of Non-Governmental Organizations in Kenya

Authors: Protus A. Lumiti, Susan O. Wekesa, Mary Omondi

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Performance is a key pillar to the accomplishment of the goals of all organizations, whether private, public or non- profit. Employees are the intellectual assets of the organization and they are an avenue to the achievement of competitive advantage. An employee welfare service in an organization is vital in fostering employee motivation and improving their productivity. In view of this, the main goal of this research was to determine the relationship between employee welfare practices and the performance of non-governmental organizations in Kenya. The study was guided by four objectives, namely: to establish, determine, evaluate and assess the relationship between employee welfare practices and the performance of non-governmental organizations in Kenya. The study utilized a survey design using both qualitative and quantitative approaches. In this study, a purposive, stratified and simple random sampling technique was used to arrive at a sample of 355 respondents who comprised senior managers, middle level managers and operational employees out of the targeted population of 14,283 employees of non-governmental organizations working in Nairobi County. The primary data collection tools were questionnaires supplemented by an interview schedule, while secondary data was obtained from reviewed journals, published books and articles. Data analysis was done using Statistical Packages for Social Sciences Software version 23. The study utilized multiple linear regression and a structural equation model. The findings of the study were that: employee welfare practices had a positive and significant relationship with the performance of Non-governmental organizations in Kenya. In addition, there was also a linear relationship between the independent variables and the dependent variable and the study concluded that there was a relationship between the predictor variable and the dependent variable of the study. The study recommended that management of No-governmental organization boards in Kenya should come up with a comprehensive policy document on employee welfare practices in order to enhance the performance of non-governmental organizations in Kenya.

Keywords: employee, economic, performance, welfare

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1927 A Comparative Study of Sampling-Based Uncertainty Propagation with First Order Error Analysis and Percentile-Based Optimization

Authors: M. Gulam Kibria, Shourav Ahmed, Kais Zaman

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In system analysis, the information on the uncertain input variables cause uncertainty in the system responses. Different probabilistic approaches for uncertainty representation and propagation in such cases exist in the literature. Different uncertainty representation approaches result in different outputs. Some of the approaches might result in a better estimation of system response than the other approaches. The NASA Langley Multidisciplinary Uncertainty Quantification Challenge (MUQC) has posed challenges about uncertainty quantification. Subproblem A, the uncertainty characterization subproblem, of the challenge posed is addressed in this study. In this subproblem, the challenge is to gather knowledge about unknown model inputs which have inherent aleatory and epistemic uncertainties in them with responses (output) of the given computational model. We use two different methodologies to approach the problem. In the first methodology we use sampling-based uncertainty propagation with first order error analysis. In the other approach we place emphasis on the use of Percentile-Based Optimization (PBO). The NASA Langley MUQC’s subproblem A is developed in such a way that both aleatory and epistemic uncertainties need to be managed. The challenge problem classifies each uncertain parameter as belonging to one the following three types: (i) An aleatory uncertainty modeled as a random variable. It has a fixed functional form and known coefficients. This uncertainty cannot be reduced. (ii) An epistemic uncertainty modeled as a fixed but poorly known physical quantity that lies within a given interval. This uncertainty is reducible. (iii) A parameter might be aleatory but sufficient data might not be available to adequately model it as a single random variable. For example, the parameters of a normal variable, e.g., the mean and standard deviation, might not be precisely known but could be assumed to lie within some intervals. It results in a distributional p-box having the physical parameter with an aleatory uncertainty, but the parameters prescribing its mathematical model are subjected to epistemic uncertainties. Each of the parameters of the random variable is an unknown element of a known interval. This uncertainty is reducible. From the study, it is observed that due to practical limitations or computational expense, the sampling is not exhaustive in sampling-based methodology. That is why the sampling-based methodology has high probability of underestimating the output bounds. Therefore, an optimization-based strategy to convert uncertainty described by interval data into a probabilistic framework is necessary. This is achieved in this study by using PBO.

Keywords: aleatory uncertainty, epistemic uncertainty, first order error analysis, uncertainty quantification, percentile-based optimization

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1926 The Powerful of Training; Development and Compensation; Rewards in Sustaining SME’s Performance

Authors: Mohd Fitri Mansor, Noor Hidayah Abu, Hussen Nasir

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Human capital is one of valuable assets to the organization in order to sustain organization performance and to achieve both employees and employer objectives. The aim of the study is to examine the powerful of both Human Resource practices (i.e. Training & Development and Compensation & Rewards) towards sustaining SME’s performance. The objectives of the current study are to examine the relationship between training and development as well as compensation and rewards in sustaining Malaysian SME’s performance. Finally, is to identify the strongest variable contribute to the sustainability of SMEs performance. The result from 80 Malaysian SME’s owners found that both variables training & development and compensation & rewards significantly contributes to the sustainability of SME,s performance. Meanwhile, the strongest variable contributes to the sustainability of SMEs performance was training and development. The study contributes to the knowledge and awareness to the SME’s owners an important or the powerful of human resource practices in sustaining their organization performance.

Keywords: training and development, compensation and rewards, sustainability, SME’s performance

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1925 Geo-Additive Modeling of Family Size in Nigeria

Authors: Oluwayemisi O. Alaba, John O. Olaomi

Abstract:

The 2013 Nigerian Demographic Health Survey (NDHS) data was used to investigate the determinants of family size in Nigeria using the geo-additive model. The fixed effect of categorical covariates were modelled using the diffuse prior, P-spline with second-order random walk for the nonlinear effect of continuous variable, spatial effects followed Markov random field priors while the exchangeable normal priors were used for the random effects of the community and household. The Negative Binomial distribution was used to handle overdispersion of the dependent variable. Inference was fully Bayesian approach. Results showed a declining effect of secondary and higher education of mother, Yoruba tribe, Christianity, family planning, mother giving birth by caesarean section and having a partner who has secondary education on family size. Big family size is positively associated with age at first birth, number of daughters in a household, being gainfully employed, married and living with partner, community and household effects.

Keywords: Bayesian analysis, family size, geo-additive model, negative binomial

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1924 The Use of Ward Linkage in Cluster Integration with a Path Analysis Approach

Authors: Adji Achmad Rinaldo Fernandes

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Path analysis is an analytical technique to study the causal relationship between independent and dependent variables. In this study, the integration of Clusters in the Ward Linkage method was used in a variety of clusters with path analysis. The variables used are character (x₁), capacity (x₂), capital (x₃), collateral (x₄), and condition of economy (x₄) to on time pay (y₂) through the variable willingness to pay (y₁). The purpose of this study was to compare the Ward Linkage method cluster integration in various clusters with path analysis to classify willingness to pay (y₁). The data used are primary data from questionnaires filled out by customers of Bank X, using purposive sampling. The measurement method used is the average score method. The results showed that the Ward linkage method cluster integration with path analysis on 2 clusters is the best method, by comparing the coefficient of determination. Variable character (x₁), capacity (x₂), capital (x₃), collateral (x₄), and condition of economy (x₅) to on time pay (y₂) through willingness to pay (y₁) can be explained by 58.3%, while the remaining 41.7% is explained by variables outside the model.

Keywords: cluster integration, linkage, path analysis, compliant paying behavior

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1923 Gender Differences in the Prediction of Smartphone Use While Driving: Personal and Social Factors

Authors: Erez Kita, Gil Luria

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This study examines gender as a boundary condition for the relationship between the psychological variable of mindfulness and the social variable of income with regards to the use of smartphones by young drivers. The use of smartphones while driving increases the likelihood of a car accident, endangering young drivers and other road users. The study sample included 186 young drivers who were legally permitted to drive without supervision. The subjects were first asked to complete questionnaires on mindfulness and income. Next, their smartphone use while driving was monitored over a one-month period. This study is unique as it used an objective smartphone monitoring application (rather than self-reporting) to count the number of times the young participants actually touched their smartphones while driving. The findings show that gender moderates the effects of social and personal factors (i.e., income and mindfulness) on the use of smartphones while driving. The pattern of moderation was similar for both social and personal factors. For men, mindfulness and income are negatively associated with the use of smartphones while driving. These factors are not related to the use of smartphones by women drivers. Mindfulness and income can be used to identify male populations that are at risk of using smartphones while driving. Interventions that improve mindfulness can be used to reduce the use of smartphones by male drivers.

Keywords: mindfulness, using smartphones while driving, income, gender, young drivers

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1922 Experimental and Numerical Study of Thermal Effects in Variable Density Turbulent Jets

Authors: DRIS Mohammed El-Amine, BOUNIF Abdelhamid

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This paper considers an experimental and numerical investigation of variable density in axisymmetric turbulent free jets. Special attention is paid to the study of the scalar dissipation rate. In this case, dynamic field equations are coupled to scalar field equations by the density which can vary by the thermal effect (jet heating). The numerical investigation is based on the first and second order turbulence models. For the discretization of the equations system characterizing the flow, the finite volume method described by Patankar (1980) was used. The experimental study was conducted in order to evaluate dynamical characteristics of a heated axisymmetric air flow using the Laser Doppler Anemometer (LDA) which is a very accurate optical measurement method. Experimental and numerical results are compared and discussed. This comparison do not show large difference and the results obtained are in general satisfactory.

Keywords: Scalar dissipation rate, thermal effects, turbulent axisymmetric jets, second order modelling, Velocimetry Laser Doppler.

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1921 Non-Population Search Algorithms for Capacitated Material Requirement Planning in Multi-Stage Assembly Flow Shop with Alternative Machines

Authors: Watcharapan Sukkerd, Teeradej Wuttipornpun

Abstract:

This paper aims to present non-population search algorithms called tabu search (TS), simulated annealing (SA) and variable neighborhood search (VNS) to minimize the total cost of capacitated MRP problem in multi-stage assembly flow shop with two alternative machines. There are three main steps for the algorithm. Firstly, an initial sequence of orders is constructed by a simple due date-based dispatching rule. Secondly, the sequence of orders is repeatedly improved to reduce the total cost by applying TS, SA and VNS separately. Finally, the total cost is further reduced by optimizing the start time of each operation using the linear programming (LP) model. Parameters of the algorithm are tuned by using real data from automotive companies. The result shows that VNS significantly outperforms TS, SA and the existing algorithm.

Keywords: capacitated MRP, tabu search, simulated annealing, variable neighborhood search, linear programming, assembly flow shop, application in industry

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1920 The Moderating Effect of Organizational Commitment in the Relationship between Emotional Intelligence and Work Outcomes

Authors: Ali Muhammad

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The purpose of this study is to determine the moderating of effect of organizational commitment in the relationship between emotional intelligence and work outcomes. The study presents a new model to explain the mechanism through which emotional intelligence influences work outcomes. The model includes emotional intelligence as an independent variable, organizational commitment as a moderating variable, and work performance, job involvement, job satisfaction, organizational citizenship behavior, and intention to leave as dependent variables. A sample of 208 employees working in eight Kuwaiti business organizations (from industrial, banking, service, and financial sectors) were surveyed, and data was analyzed using structural equation modeling. Results indicate that emotional intelligence is positively associated with organizational commitment and that the positive effect of emotional intelligence on job involvement and organizational citizenship behavior is moderated by organizational commitment. The results of the current study are discussed and are compared to the results of previous studies in this area. Finally, the directions for future research are suggested.

Keywords: emotional intelligence, organizational commitment, job involvement, job satisfaction, organizational citizenship behavior, intention to leave

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1919 The Effect of Motivational Postures as a Concomitant Factor and Peer Reporting Behavior on Taxpayer Compliance Decisions

Authors: Elen Puspitasari, Yeye Susilowati, Wahyu Meiranto

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This study uses an experiment to examine the effect of motivational postures and peer’s reporting behavior on taxpayer compliance decisions. The motivational postures of taxpayers placed as a concomitant variable. Taxpayers were randomly assigned to alternate peer reporting behavior as an experimental variable with two level treatments and then responded to tax reporting scenarios. A motivational posture was measured with 29 statements developed by Braithwaite. Therefore, this experimental research uses Quasi-Experimental Design Between-Subject with Covariate with random assignment method. The subject in this experiment is the taxpayers who has a tax ID and have experience in reporting their tax revenue. The most important is that they earn income from their own business. The analysis technique used was Analysis of Covariate. The results showed that the posture of motivation as concomitant factors does not affect tax compliance decisions. Furthermore, this study proves that peer reporting behavior will determine the decisions of tax compliance. The findings in this study are intended to provide some practical implications for improving tax compliance.

Keywords: motivational postures, concomitant, tax compliance decisions, peer reporting behavior

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1918 Impact on Cost of Equity of Accounting and Disclosures

Authors: Abhishek Ranga

Abstract:

The study examined the effect of accounting choice and level of disclosure on the firm’s implied cost of equity in Indian environment. For the study accounting choice was classified as aggressive or conservative depending upon the firm’s choice of accounting methods, accounting policies and accounting estimates. Level of disclosure is the quantum of financial and non-financial information disclosed in firm’s annual report, essentially in note to accounts section, schedules forming part of financial statements and Management Discussion and Analysis report. Regression models were developed with cost of equity as a dependent variable and accounting choice, level of disclosure as an independent variable along with selected control variables. Cost of equity was measured using Edward-Bell-Ohlson (EBO) valuation model, to measure accounting choice Modified-Jones-Model (MJM) was used and level of disclosure was measured using a disclosure index essentially drawn from Botosan study. Results indicated a negative association between the implied cost of equity and conservative accounting choice and also between level of disclosure and cost of equity.

Keywords: aggressive accounting choice, conservative accounting choice, disclosure, implied cost of equity

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1917 Measuring the Effect of Intercollegiate Athletic Success on Private Giving and Enrollment

Authors: Jamie L. Stangel

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Increased popularity and visibility of college athletics have contributed to an environment in which institutions -most of which lack self-sufficient athletics department budgets- reallocate monies from the university general fund and seek additional funding sources to keep up with increasing levels of spending on athletics. Given the prevalence of debates on student debt levels, coach salaries, and athlete pay, empirical evidence on whether this spending yields an expected return on investment is necessary. This study considered the relationship between the independent variable of the winning percentage of the men’s basketball team at a mid-major university, moderated by NCAA tournament appearance, number of applicants, number of enrollments, average SAT score of students, and donor giving to the university general and athletic funds. The results indicate that, other than a small correlation between athletic success and number of applicants, only when NCAA tournament appearance is used as a moderating variable, these purported benefits are not supported, suggesting the need for a reevaluation of athletic department spending and perceptions on tangible and intangible benefits for universities.

Keywords: athletic success, enrollment, NCAA, private giving

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1916 The Game of Dominoes as Teaching-Learning Method of Basic Concepts of Differential Calculus

Authors: Luis Miguel Méndez Díaz

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In this article, a mathematics teaching-learning strategy will be presented, specifically differential calculus in one variable, in a fun and competitive space in which the action on the part of the student is manifested and not only the repetition of information on the part of the teacher. Said action refers to motivating, problematizing, summarizing, and coordinating a game of dominoes whose thematic cards are designed around the basic and main contents of differential calculus. The strategies for teaching this area are diverse and precisely the game of dominoes is one of the most used strategies in the practice of mathematics because it stimulates logical reasoning and mental abilities. The objective on this investigation is to identify the way in which the game of dominoes affects the learning and understanding of fundamentals concepts of differential calculus in one variable through experimentation carried out on students of the first semester of the School of Engineering and Sciences of the Technological Institute of Monterrey Campus Querétaro. Finally, the results of this study will be presented and the use of this strategy in other topics around mathematics will be recommended to facilitate logical and meaningful learning in students.

Keywords: collaborative learning, logical-mathematical intelligence, mathematical games, multiple intelligences

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1915 Tussle of Intellectual Property Rights and Privacy Laws with Reference to Artificial Intelligence

Authors: Lipsa Dash, Gyanendra Sahu

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Intelligence is the cornerstone of humans, and now they have created a counterpart of themselves artificially. Our understanding of the word intelligence is a very perspective based and mostly superior understanding of what we read, write, perceive and understand the adversities around better. A wide range of industrial sectors have also started involving the technology to perceive, reason and act. Similarly, intellectual property is the product of human intelligence and creativity. The World Intellectual Property Organisation is currently working on technology trends across the globe, and AI tops the list in the digital frontier that will have a profound impact on the world, transforming the way we live and work. Coming to Intellectual Property, patents and creations of the AI’s itself have constantly been in question. This paper explores whether AI’s can fit in the flexibilities of Trade Related Intellectual Property Studies and gaps in the existing IP laws or rthere is a need of amendment to include them in the ambit. The researcher also explores the right of AI’s who create things out of their intelligence and whether they could qualify to be legal persons making the other laws applicable on them. Differentiation between AI creations and human creations are explored in the paper, and the need of amendments to determine authorship, ownership, inventorship, protection, and identification of beneficiary for remuneration or even for determining liability. The humans and humanoids are all indulged in matters related to Privacy, and that attracts another constitutional legal issue to be addressed. The authors will be focusing on the legal conundrums of AI, transhumanism, and the Internet of things.

Keywords: artificial intelligence, humanoids, healthcare, privacy, legal conundrums, transhumanism

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1914 Dynamic Exergy Analysis for the Built Environment: Fixed or Variable Reference State

Authors: Valentina Bonetti

Abstract:

Exergy analysis successfully helps optimizing processes in various sectors. In the built environment, a second-law approach can enhance potential interactions between constructions and their surrounding environment and minimise fossil fuel requirements. Despite the research done in this field in the last decades, practical applications are hard to encounter, and few integrated exergy simulators are available for building designers. Undoubtedly, an obstacle for the diffusion of exergy methods is the strong dependency of results on the definition of its 'reference state', a highly controversial issue. Since exergy is the combination of energy and entropy by means of a reference state (also called "reference environment", or "dead state"), the reference choice is crucial. Compared to other classical applications, buildings present two challenging elements: They operate very near to the reference state, which means that small variations have relevant impacts, and their behaviour is dynamical in nature. Not surprisingly then, the reference state definition for the built environment is still debated, especially in the case of dynamic assessments. Among the several characteristics that need to be defined, a crucial decision for a dynamic analysis is between a fixed reference environment (constant in time) and a variable state, which fluctuations follow the local climate. Even if the latter selection is prevailing in research, and recommended by recent and widely-diffused guidelines, the fixed reference has been analytically demonstrated as the only choice which defines exergy as a proper function of the state in a fluctuating environment. This study investigates the impact of that crucial choice: Fixed or variable reference. The basic element of the building energy chain, the envelope, is chosen as the object of investigation as common to any building analysis. Exergy fluctuations in the building envelope of a case study (a typical house located in a Mediterranean climate) are confronted for each time-step of a significant summer day, when the building behaviour is highly dynamical. Exergy efficiencies and fluxes are not familiar numbers, and thus, the more easy-to-imagine concept of exergy storage is used to summarize the results. Trends obtained with a fixed and a variable reference (outside air) are compared, and their meaning is discussed under the light of the underpinning dynamical energy analysis. As a conclusion, a fixed reference state is considered the best choice for dynamic exergy analysis. Even if the fixed reference is generally only contemplated as a simpler selection, and the variable state is often stated as more accurate without explicit justifications, the analytical considerations supporting the adoption of a fixed reference are confirmed by the usefulness and clarity of interpretation of its results. Further discussion is needed to address the conflict between the evidence supporting a fixed reference state and the wide adoption of a fluctuating one. A more robust theoretical framework, including selection criteria of the reference state for dynamical simulations, could push the development of integrated dynamic tools and thus spread exergy analysis for the built environment across the common practice.

Keywords: exergy, reference state, dynamic, building

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1913 A Literature Review of Emotional Labor and Non-Task Behavior

Authors: Yeong-Gyeong Choi, Kyoung-Seok Kim

Abstract:

This study, literature review research, intends to deal with the problem of conceptual ambiguity among research on emotional labor, and to look into the evolutionary trends and changing aspects of defining the concept of emotional labor. In addition, in existing studies, deep acting and surface acting are highly related to a positive outcome variable and a negative outcome variable, respectively. It was confirmed that for employees performing emotional labor, deep acting and surface acting are highly related to OCB and CWB, respectively. While positive emotion that employees come to experience during job performance process can easily trigger a positive non-task behavior such as OCB, negative emotion that employees experience through excessive workload or unfair treatment can easily induce a negative behavior like CWB. The two management behaviors of emotional labor, surface acting and deep acting, can have either a positive or negative effect on non-task behavior of employees, depending on which one they would choose. Thus, the purpose of this review paper is to clarify the relationship between emotional labor and non-task behavior more specifically.

Keywords: emotion labor, non-task behavior, OCB, CWB

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1912 Korean Trends as a Factor Affecting Academic Performance among Students in Higher Education Institutions

Authors: D. F. Carigma, E. Cruzado, M. J. Hagos, K. Perater, D. Ramos, R. Navarro, R. Galingan

Abstract:

Korean culture disseminates rapidly across the globe. The young generation is highly engaged in Korean trends, such as Korean pop music, dramas or movies, fashion, food, and beauty standards. With the use of media, the effects of Korean trends may have resulted in the effects of media on people and society, such as addiction, perceptual influence, psychological effect, time consumption, and impulsive spending. The study aimed to determine whether there is a relationship between variable factors affecting the student's academic performance. The proponents used a quantitative approach in the 388 participants at the Technological Institute of the Philippines. This study shows that the Korean trends and the effect of media on people and society correlated to its variable factors. Moreover, this study may help future research in colleges and universities in the Philippines about how the students in higher education who engage in Korean trends affect their behavior and academic performance.

Keywords: academic performance, addiction, effect of media on people and society, Korean trend, perceptual influence, psychological effect

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1911 A Mathematical Model of Blood Perfusion Dependent Temperature Distribution in Transient Case in Human Dermal Region

Authors: Yogesh Shukla

Abstract:

Many attempts have been made to study temperature distribution problem in human tissues under normal environmental and physiological conditions at constant arterial blood temperature. But very few attempts have been made to investigate temperature distribution in human tissues under different arterial blood temperature. In view of above, a finite element model has been developed to unsteady temperature distribution in dermal region in human body. The model has been developed for one dimension unsteady state case. The variation in parameters like thermal conductivity, blood mass flow and metabolic activity with respect to position and time has been incorporated in the model. Appropriate boundary conditions have been framed. The central difference approach has been used in space variable and trapezoidal rule has been employed a long time variable. Numerical results have been obtained to study relationship among temperature and time.

Keywords: rate of metabolism, blood mass flow rate, thermal conductivity, heat generation, finite element method

Procedia PDF Downloads 328
1910 Modified Bat Algorithm for Economic Load Dispatch Problem

Authors: Daljinder Singh, J.S.Dhillon, Balraj Singh

Abstract:

According to no free lunch theorem, a single search technique cannot perform best in all conditions. Optimization method can be attractive choice to solve optimization problem that may have exclusive advantages like robust and reliable performance, global search capability, little information requirement, ease of implementation, parallelism, no requirement of differentiable and continuous objective function. In order to synergize between exploration and exploitation and to further enhance the performance of Bat algorithm, the paper proposed a modified bat algorithm that adds additional search procedure based on bat’s previous experience. The proposed algorithm is used for solving the economic load dispatch (ELD) problem. The practical constraint such valve-point loading along with power balance constraints and generator limit are undertaken. To take care of power demand constraint variable elimination method is exploited. The proposed algorithm is tested on various ELD problems. The results obtained show that the proposed algorithm is capable of performing better in majority of ELD problems considered and is at par with existing algorithms for some of problems.

Keywords: bat algorithm, economic load dispatch, penalty method, variable elimination method

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1909 The Impact of Technology on Sales Researches and Distribution

Authors: Nady Farag Faragalla Hanna

Abstract:

In the car dealership industry in Japan, the sales specialist is a key factor in the success of the company. I hypothesize that when a company understands the characteristics of sales professionals in its industry, it is easier to recruit and train salespeople effectively. Lean human resources management ensures the economic success and performance of companies, especially small and medium-sized companies.The purpose of the article is to determine the characteristics of sales specialists for small and medium-sized car dealerships using the chi-square test and the proximate variable model. Accordingly, the results show that career change experience, learning ability and product knowledge are important, while university education, career building through internal transfer, leadership experience and people development are not important for becoming a sales professional. I also show that the characteristics of sales specialists are perseverance, humility, improvisation and passion for business.

Keywords: electronics engineering, marketing, sales, E-commerce digitalization, interactive systems, sales process ARIMA models, sales demand forecasting, time series, R codetraits of sales professionals, variable precision rough sets theory, sales professional, sales professionals

Procedia PDF Downloads 14