Search results for: Face Anthropometrics
312 Factors Determining Selection of Essential Nutrition Supplements
Authors: Daniel C. S. Lim
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There are numerous nutritional supplements, such as multivitamins and nutrition drinks, in the market today. Many of these supplements are expensive and tend to be driven commercially by business decisions and big marketing budgets. Many of the costs are ultimately borne by the end user in the quest for keeping to a healthy lifestyle. This paper proposes a system with a list of ten determinants to gauge how to decide the value of various supplements. It suggests variables such as composition, safety, efficacy and bioavailability, as well as several other considerations. These guidelines can help to tackle many of the issues that people of all ages face in the way that they receive essential nutrients. The system also aims to promote and improve the safety and choice of foods and supplements. In so doing, the system aims to promote the individual’s or population’s control over their own health and reduce the growing health care burden on the society.Keywords: Nutritional supplements, vitamins and minerals, bioavailability, supplementation determinants, nutrition guidelines.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1185311 The Use of Emoticons in Polite Phrases of Greetings and Thanks
Authors: Zuzana Komrsková
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This paper shows the connection between emoticons and politeness in written computer-mediated communication. It studies if there are some differences in the use of emoticon between Czech and English written tweets. The assumptions about the use of emoticons were based on the use of greetings and thanks in real, faceto-face situations. The first assumption, that welcome greeting phrase would be accompanied by positive emoticon, was correct. But for the farewell greeting are both positive and negative emoticons possible. The results show lower frequency of negative emoticons in this context. There were also quite often found both positive and negative emoticon in the same tweet. The expression of gratitude is associated with positive emotions. The results show that emoticons accompany polite phrases of greeting and thanks very often both in Czech and English. The use of emoticons with studied polite phrases shows that emoticons have become an integral part of these phrases.
Keywords: Computer-mediated communication, emoticons, politeness, Twitter.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2508310 Cognitive Behaviour Therapy to Treat Social Anxiety Disorder: A Psychology Case
Authors: Yasmin Binti Othman Mydin, Mohd. Fadzillah Abdul Razak
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Rational Emotive Behaviour Therapy is the first cognitive behavior therapy which was introduced by Albert Ellis. This is a systematic and structured psychotherapy which is effective in treating various psychological problems. A patient, 25 years old male, experienced intense fear and situational panic attack to return to his faculty and to face his class-mates after a long absence (2 years). This social anxiety disorder was a major factor that impeded the progress of his study. He was treated with the use of behavioural technique such as relaxation breathing technique and cognitive techniques such as imagery, cognitive restructuring, rationalization technique and systematic desensitization. The patient reported positive improvement in the anxiety disorder, able to progress well in studies and lead a better quality of life as a student.Keywords: Anxiety, behaviour, cognitive, therapy
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2189309 Hybrid Multipath Congestion Control
Authors: Akshit Singhal, Xuan Wang, Zhijun Wang, Hao Che, Hong Jiang
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Multiple Path Transmission Control Protocols (MPTCPs) allow flows to explore path diversity to improve the throughput, reliability and network resource utilization. However, the existing solutions may discourage users to adopt the solutions in the face of multipath scenario where different paths are charged based on different pricing structures, e.g., WiFi vs. cellular connections, widely available for mobile phones. In this paper, we propose a Hybrid MPTCP (H-MPTCP) with a built-in mechanism to incentivize users to use multiple paths with different pricing structures. In the meantime, H-MPTCP preserves the nice properties enjoyed by the state-of-the-art MPTCP solutions. Extensive real Linux implementation results verify that H-MPTCP can indeed achieve the design objectives.
Keywords: Congestion control, Network Utility Maximization, Multipath TCP, network.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 383308 Managing, Sustaining, and Future Proofing the Business of Educational Provision Following Large-Scale Disaster and Disruption
Authors: Judy Yarwood, Lesley Seaton, Philippa Seaton
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A catastrophic earthquake measuring 6.3 on the Richter scale struck the Christchurch, New Zealand Central Business District on February 22, 2012, abruptly disrupting the business of teaching and learning at Christchurch Polytechnic Institute of Technology. This paper presents the findings from a study undertaken about the complexity of delivering an educational programme in the face of this traumatic natural event. Nine interconnected themes emerged from this multiple method study: communication, decision making, leader- and follower-ship, balancing personal and professional responsibilities, taking action, preparedness and thinking ahead, all within a disruptive and uncertain context. Sustainable responses that maximise business continuity, and provide solutions to practical challenges, are among the study-s recommendations.Keywords: Business continuity, earthquake, education, sustainability
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1903307 Video Quality Assessment using Visual Attention Approach for Sign Language
Authors: Julia Kucerova, Jaroslav Polec, Darina Tarcsiova
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Visual information is very important in human perception of surrounding world. Video is one of the most common ways to capture visual information. The video capability has many benefits and can be used in various applications. For the most part, the video information is used to bring entertainment and help to relax, moreover, it can improve the quality of life of deaf people. Visual information is crucial for hearing impaired people, it allows them to communicate personally, using the sign language; some parts of the person being spoken to, are more important than others (e.g. hands, face). Therefore, the information about visually relevant parts of the image, allows us to design objective metric for this specific case. In this paper, we present an example of an objective metric based on human visual attention and detection of salient object in the observed scene.Keywords: sign language, objective video quality, visual attention, saliency
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1580306 Learning Theories within Coaching Process
Authors: P. Fazel
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These days we face with so many advertisements in magazines, those mentioned coaching is pragmatic specialties which help people make change in their lives. Up to know Specialty coaches are not necessarily therapists, consultants or psychologist, thus they may not know psychological theories. The International Coach Federation identifies "facilitating learning and results" as one of its four core coach competencies, without understanding learning theories coaching practice hangs in theoretical abyss. Thus the aim of this article is investigating learning theories within coaching process. Therefore, I reviewed some cognitive and behavioral learning theories and analyzed their contribution with coaching process which has been introduced in mentor coaches and ICF certified coaches' papers and books. The result demonstrated that coaching profession is strongly grounded in learning theories, and it will be strengthened by the validation of theories and evidence-based research as we move forward. Thus, it needs more research in order to applying effective theoretical frameworks.
Keywords: Coaching, Learning theories. Cognitive learning theories, behavioral learning theories.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16429305 The Experience of Iranian Architecture in Direction of Urban Passages and Forming of Urban Structures to Increase Climatic Comfort
Authors: N. Utaberta, N. Sharifi, M. Surat, A. I. Che-Ani, N.M. Tawil
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Iran has diverse climates and each have established distinct properties in their area. The extent and intensity of climatic factors effects on the lives of people living in various regions of Iran is so great that it cannot be simply ignored. In a large part of Iran known as the Central Plateau there is no precipitation for more than half of the year and dry weather and scarcity of fresh water pose an ever present problem for the people of these regions while in north of Iran upon the southern shores of the Caspian Sea the people face 80% humidity caused by the sea and 2 meters of annual precipitation. This article tries to review the past experiences of local architecture of Iran-s various regions so that they can be used to reshape and redirect the urban areas and structure of Iran-s current cities to provide environmental comfort by minimum use of fossil fuels.
Keywords: Urban Passage, Architecture in Iran, Urban Structure, Climatic Comfort
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1625304 Business Buyers’ Expectations in Buyer-Seller Encounters
Authors: Pia I. Hautamäki
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Selling has changed. Selling has taken on aspects of relationship marketing and sales force play a critical role in developing long-term relationships between buyers and sellers which is seen to serve the company’s targets and create success for a long run. The purpose of this study was to examine what really matters in buyer-seller encounters and determine what expectations business buyers have. We studied 17 business buyers by a qualitative interview. We found that buyers appreciate encounters where the salesperson face the buyer as a way he or she is as a person, map the real needs to improve buyers’ business and build up cooperation for long-term relationship. This study show that personality matters are a key elements when satisfying business buyers’ expectations.
Keywords: Business-to-Business, Business buyer-seller encounters, Business buyer, Expectations, Perceived similarity, Personal selling, Personality types.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2379303 Academic Mobbing in Turkey
Authors: E. Yelgecen Tigrel, O. Kokalan
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People at workplace always face with stress and feel it in their lives. There are many factors that create stress and mobbing is one of them. Mobbing is a psychological terror, conducted systematically toward an individual by others at the same workplace. Mobbing started to become a famous subject last years in U.S and Europe. In Turkey, it is a new concept not because it does not occur, because of human nature that does not allow confessing it. Mobbing is being ignored by people, organizations and also government in our country. The focus of this study will be mobbing in Turkey by examining the workplace mobbing among Turkish academicians. There are other studies about mobbing in Turkey but none of them studied academy. Because mobbing methods change according to sectors and occupations, it is important to analyze each sector to understand the methods used in mobbing and the reactions of victims to these actions. The concept is analyzed in detail before focusing on mobbing at universities. This paper will be unique because there is no information about this specific subject in Turkish literature. In this paper, both qualitative and quantitative methods will be used to describe the mobbing at Turkish academic environment.Keywords: Mobbing, Turkish academic environment, workplace problems
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3764302 Structural and Optical Characterization of Silica@PbS Core–Shell Nanoparticles
Authors: A. Pourahmad, Sh. Gharipour
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The present work describes the preparation and characterization of nanosized SiO2@PbS core-shell particles by using a simple wet chemical route. This method utilizes silica spheres formation followed by successive ionic layer adsorption and reaction method assisted lead sulphide shell layer formation. The final product was characterized by X-ray diffraction (XRD), scanning electron microscopy (SEM), UV–vis spectroscopic, infrared spectroscopy (IR) and transmission electron microscopy (TEM) experiments. The morphological studies revealed the uniformity in size distribution with core size of 250 nm and shell thickness of 18 nm. The electron microscopic images also indicate the irregular morphology of lead sulphide shell layer. The structural studies indicate the face-centered cubic system of PbS shell with no other trace for impurities in the crystal structure.Keywords: Core-shell, nanostructure, semiconductor, optical property, XRD.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1202301 Analysis of Socio-Cultural Obstacles for Dissemination of Nanotechnology from Iran's Agricultural Experts Perspective
Authors: S. M. Mirdamadi, S. Esmaeili, S. A. Tohidloo
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The main purpose of this research was to analyze Socio-Cultural obstacles of disseminating of nanotechnology in Iran's agricultural section. One hundred twenty eight out of a total of 190 researchers with different levels of expertise in and familiarity with nanotechnology were randomly selected and questionnaires completed by them. Face validity have been done by expert's suggestion and correction, reliability by using Cronbakh-Alpha formula. The results of a factor analysis showed variation for different factors. For cultural factors 19/475 percent, for management 13/139 percent, information factor 11/277 percent, production factor 9/703 percent, social factor 9/267 percent, and for attitude factor it became 8/947 percent. Also results indicated that socio-cultural factors were the most important obstacle for nanotechnology dissemination in agricultural section in Iran.
Keywords: Agriculture, Iran, nanotechnology, public perception, social-cultural obstacles.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1851300 Production Planning and Scheduling and SME
Authors: M. Heck, H. Vettiger
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Small and medium-sized enterprises (SME) are the backbone of central Europe’s economies and have a significant contribution to the gross domestic product. Production planning and scheduling (PPS) is still a crucial element in manufacturing industries of the 21st century even though this area of research is more than a century old. The topic of PPS is well researched especially in the context of large enterprises in the manufacturing industry. However the implementation of PPS methodologies within SME is mostly unobserved. This work analyzes how PPS is implemented in SME with the geographical focus on Switzerland and its vicinity. Based on restricted resources compared to large enterprises, SME have to face different challenges. The real problem areas of selected enterprises in regards of PPS are identified and evaluated. For the identified real-life problem areas of SME clear and detailed recommendations are created, covering concepts and best practices and the efficient usage of PPS. Furthermore the economic and entrepreneurial value for companies is lined out and why the implementation of the introduced recommendations is advised.
Keywords: Central Europe, PPS, Production Planning, SME.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2181299 Effect of Pre-Plasma Potential on Laser Ion Acceleration
Authors: Djemai Bara, Mohamed Faouzi Mahboub, Djamila Bennaceur-Doumaz
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In this work, the role of the preformed plasma created on the front face of a target, irradiated by a high intensity short pulse laser, in the framework of ion acceleration process, modeled by Target Normal Sheath Acceleration (TNSA) mechanism, is studied. This plasma is composed of cold ions governed by fluid equations and non-thermal & trapped with densities represented by a "Cairns-Gurevich" equation. The self-similar solution of the equations shows that electronic trapping and the presence of non-thermal electrons in the pre-plasma are both responsible in ion acceleration as long as the proportion of energetic electrons is not too high. In the case where the majority of electrons are energetic, the electrons are accelerated directly by the ponderomotive force of the laser without the intermediate of an accelerating plasma wave.Keywords: Cairns-Gurevich Equation, ion acceleration, plasma expansion, pre-plasma.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 713298 Taiwan’s Democratic Institutions: The Electoral Rise and Recall of Kuomintang’s Han Kuo-yu Mayor
Authors: Ryan Brading
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The results of Taiwan’s presidential election, which took place on 11 January 2020, were alarming for the Kuomintang (KMT). A party that was once the pillar of Taiwan’s institutional apparatus is now losing its direction. Since 2016, the inability of KMT to construct a winning presidential election campaign strategy has made its Chinese ancestry an obstacle in Taiwan’s vibrant and transparent democracy. The appearance of the little-known legislator Han Kuo-yu as the leadership alternative opened the possibility of reigniting the party. Han’s victory in the Kaohsiung mayoral election in November 2018 provided hope that Han could also win the presidency. Wrongly described as a populist, Han, however, was defeated in the January 2020 presidential race. This article analyses why Han is not a populist, his triumph in Kaohsiung, humiliation in running for the presidency and suffering a complete ‘loss of face’ when Kaohsiungers democratically ousted him from the mayoral post on 6 June 2020.
Keywords: Populism, ‘1992 Consensus’, Taiwan, youth vote, Han’s recall.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 394297 An Analysis of Classification of Imbalanced Datasets by Using Synthetic Minority Over-Sampling Technique
Authors: Ghada A. Alfattni
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Analysing unbalanced datasets is one of the challenges that practitioners in machine learning field face. However, many researches have been carried out to determine the effectiveness of the use of the synthetic minority over-sampling technique (SMOTE) to address this issue. The aim of this study was therefore to compare the effectiveness of the SMOTE over different models on unbalanced datasets. Three classification models (Logistic Regression, Support Vector Machine and Nearest Neighbour) were tested with multiple datasets, then the same datasets were oversampled by using SMOTE and applied again to the three models to compare the differences in the performances. Results of experiments show that the highest number of nearest neighbours gives lower values of error rates.Keywords: Imbalanced datasets, SMOTE, machine learning, logistic regression, support vector machine, nearest neighbour.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1315296 Deep-Learning Based Approach to Facial Emotion Recognition Through Convolutional Neural Network
Authors: Nouha Khediri, Mohammed Ben Ammar, Monji Kherallah
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Recently, facial emotion recognition (FER) has become increasingly essential to understand the state of the human mind. However, accurately classifying emotion from the face is a challenging task. In this paper, we present a facial emotion recognition approach named CV-FER benefiting from deep learning, especially CNN and VGG16. First, the data are pre-processed with data cleaning and data rotation. Then, we augment the data and proceed to our FER model, which contains five convolutions layers and five pooling layers. Finally, a softmax classifier is used in the output layer to recognize emotions. Based on the above contents, this paper reviews the works of facial emotion recognition based on deep learning. Experiments show that our model outperforms the other methods using the same FER2013 database and yields a recognition rate of 92%. We also put forward some suggestions for future work.
Keywords: CNN, deep-learning, facial emotion recognition, machine learning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 711295 A Linearization and Decomposition Based Approach to Minimize the Non-Productive Time in Transfer Lines
Authors: Hany Osman, M. F. Baki
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We address the balancing problem of transfer lines in this paper to find the optimal line balancing that minimizes the nonproductive time. We focus on the tool change time and face orientation change time both of which influence the makespane. We consider machine capacity limitations and technological constraints associated with the manufacturing process of auto cylinder heads. The problem is represented by a mixed integer programming model that aims at distributing the design features to workstations and sequencing the machining processes at a minimum non-productive time. The proposed model is solved by an algorithm established using linearization schemes and Benders- decomposition approach. The experiments show the efficiency of the algorithm in reaching the exact solution of small and medium problem instances at reasonable time.Keywords: Transfer line balancing, Benders' decomposition, Linearization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1731294 Directing the Forensic Investigation of a Catastrophic Structure Collapse: The Jacksonville Parking Garage Collapse
Authors: W. C. Bracken
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This paper discusses the forensic investigation of a fatality-involved catastrophic structure collapse and the special challenges faced when tasked with directing such an effort. While this paper discusses the investigation’s findings and the outcome of the event; this paper’s primary focus is on the challenges faced directing a forensic investigation that requires coordinating with governmental oversight while also having to accommodate multiple parties’ investigative teams. In particular the challenges discussed within this paper included maintaining on-site safety and operations while accommodating outside investigator’s interests. In addition this paper discusses unique challenges that one may face such as what to do about unethical conduct of interested party’s investigative teams, “off the record” sharing of information, and clandestinely transmitted evidence.Keywords: Catastrophic structure collapse, collapse investigation, Jacksonville parking garage collapse, forensic investigation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2098293 Statistical Optimization of the Enzymatic Saccharification of the Oil Palm Empty Fruit Bunches
Authors: Rashid S. S., Alam M. Z.
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A statistical optimization of the saccharification process of EFB was studied. The statistical analysis was done by applying faced centered central composite design (FCCCD) under response surface methodology (RSM). In this investigation, EFB dose, enzyme dose and saccharification period was examined, and the maximum 53.45% (w/w) yield of reducing sugar was found with 4% (w/v) of EFB, 10% (v/v) of enzyme after 120 hours of incubation. It can be calculated that the conversion rate of cellulose content of the substrate is more than 75% (w/w) which can be considered as a remarkable achievement. All the variables, linear, quadratic and interaction coefficient, were found to be highly significant, other than two coefficients, one quadratic and another interaction coefficient. The coefficient of determination (R2) is 0.9898 that confirms a satisfactory data and indicated that approximately 98.98% of the variability in the dependent variable, saccharification of EFB, could be explained by this model.Keywords: Face centered central composite design (FCCCD), Liquid state bioconversion (LSB), Palm oil mill effluent, Trichoderma reesei RUT C-30.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2252292 En-Face Optical Coherence Tomography and Fluorescence in Evaluation of Orthodontic Interfaces
Authors: R. O. Rominu, C. Sinescu, D.M. Pop, M. Hughes, A. Bradu, M. Rominu, A. Gh. Podoleanu
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Bonding has become a routine procedure in several dental specialties – from prosthodontics to conservative dentistry and even orthodontics. In many of these fields it is important to be able to investigate the bonded interfaces to assess their quality. All currently employed investigative methods are invasive, meaning that samples are destroyed in the testing procedure and cannot be used again. We have investigated the interface between human enamel and bonded ceramic brackets non-invasively, introducing a combination of new investigative methods – optical coherence tomography (OCT), fluorescence OCT and confocal microscopy (CM). Brackets were conventionally bonded on conditioned buccal surfaces of teeth. The bonding was assessed using these methods. Three dimensional reconstructions of the detected material defects were developed using manual and semi-automatic segmentation. The results clearly prove that OCT, fluorescence OCT and CM are useful in orthodontic bonding investigations.Keywords: Optical coherence tomography, Confocal Microscopy, Orthodontic Bonding.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1674291 3D Digitalization of the Human Body for Use in Orthotics and Prosthetics
Authors: D. Koutny, D. Palousek, T. Koutecky, A. Zatocilova, J. Rosicky, M. Janda
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The motivation of this work was to find a suitable 3D scanner for human body parts digitalization in the field of prosthetics and orthotics. The main project objective is to compare the three hand-held portable scanners (two optical and one laser) and two optical tripod scanners. The comparison was made with respect of scanning detail, simplicity of operation and ability to scan directly on the human body. Testing was carried out on a plaster cast of the upper limb and directly on a few volunteers. The objective monitored parameters were time of digitizing and post-processing of 3D data and resulting visual data quality. Subjectively, it was considered level of usage and handling of the scanner. The new tripod was developed to improve the face scanning conditions. The results provide an overview of the suitability of different types of scanners.Keywords: 3D digitization, prosthetics and orthotics, human body digitization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4233290 BPR Effect on ERP Implementation: a Comparative Case Study
Authors: Turan Erman Erkan
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Business Process Reengineering (BPR) is an essential tool before an information system project implementation. Enterprise Resource Planning (ERP) projects definitely require the standardization and fixation of business processes from customer order to shipment. Therefore, ERP implementations are well proven to be coupled with BPR, although the extend and timing of BPR with respect to ERP implementation differ. This study aims at analyzing the effects of BPR on ERP implementation success. Basing on two Turkish ERP implementations in pharmaceutical sector, a comparative study is performed. One of the ERP implementations took place after a BPR implementation, whereas the other implementation was without a prior BPR application. Both implementations have been realized with the same consultant team, the case with prior BPR implementation going live first. The results of the case study reveal that if business processes are not optimized and improved before an ERP implementation, ERP live system would face with disharmony problems of processes and processes automated by ERP. This suggests a definite precedence relationship between BPR and ERP applications
Keywords: Business Process Reengineering, Enterprise Resource Planning
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4845289 Evaluation of Methodologies for Measuring Harmonics and Inter-Harmonics in Photovoltaic Facilities
Authors: Anésio de Leles F. Filho, Wesley R. de Oliveira, Jéssica S. G. Pena, Jorge A. C. Angarita
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The increase in electric power demand in face of environmental issues has intensified the participation of renewable energy sources such as photovoltaics, in the energy matrix of various countries. Due to their operational characteristics, they can generate time-varying harmonic and inter-harmonic distortions. For this reason, the application of methods of measurement based on traditional Fourier analysis, as proposed by IEC 61000-4-7, can provide inaccurate results. Considering the aspects mentioned herein, came the idea of the development of this work which aims to present the results of a comparative evaluation between a methodology arising from the combination of the Prony method with the Kalman filter and another method based on the IEC 61000-4-30 and IEC 61000-4-7 standards. Employed in this study were synthetic signals and data acquired through measurements in a 50kWp photovoltaic installation.Keywords: Harmonics, inter-harmonics, IEC61000-4-7, parametric estimators, photovoltaic generation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2020288 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework
Authors: Dimitris Balios, Stefanos Tantos
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Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.
Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1113287 Batch-Oriented Setting Time Optimisation in an Aerodynamic Feeding System
Authors: Jan Busch, Maurice Schmidt, Peter Nyhuis
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The change of conditions for production companies in high-wage countries is characterized by the globalization of competition and the transition of a supplier´s to a buyer´s market. The companies need to face the challenges of reacting flexibly to these changes. Due to the significant and increasing degree of automation, assembly has become the most expensive production process. Regarding the reduction of production cost, assembly consequently offers a considerable rationalizing potential. Therefore, an aerodynamic feeding system has been developed at the Institute of Production Systems and Logistics (IFA), Leibniz Universitaet Hannover. This system has been enabled to adjust itself by using a genetic algorithm. The longer this genetic algorithm is executed the better is the feeding quality. In this paper, the relation between the system´s setting time and the feeding quality is observed and a function which enables the user to achieve the minimum of the total feeding time is presented.Keywords: Aerodynamic feeding system, batch size, optimisation, setting time.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1453286 Social Entrepreneurship: The Role of Intangible Resources in the Resource Scarce Environment
Authors: Seham Ghalwash, Ayman Ismail
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Resources are crucial to the development and sustainability of social ventures. Thus, resources and resources scarcity are central concepts to study and understand the phenomenon of social entrepreneurship specially in developing countries where resources are very limited. Social entrepreneurs in developing countries face bigger challenges because financial resources are scarce. The empirical findings in this paper suggest that social enterprises in poor resources environments survive and grow because of the existence of social and human capitals in which they serve as prerequisites for the physical resources required for sustainability. This research paper explores how governments and policymakers might take nativities to support and foster social entrepreneurial activities in a resource-constraints environment reflecting on the experiences of Egypt-based social enterprises.
Keywords: Social ventures, financial constraints, intangible resources, scarce resources, legitimacy, developing countries, Egypt.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 409285 Making Ends Meet: The Challenges of Investing in and Accounting for Sustainability
Authors: György Á. Horváth, Piroska Harazin
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The transition to sustainable development requires considerable investments from stakeholders, both financial and immaterial. However, accounting for such investments often poses a challenge, as ventures with intangible or non-financial returns remain oblivious to conventional accounting techniques and risk assessment. That such investments may significantly contribute to the welfare of those affected may act as a driving force behind attempting to bridge this gap. This gains crucial importance as investments must be also backed by governments and administrations; entities whose budget depends on taxpayers- contributions and whose tasks are based on securing the welfare of their citizens. Besides economic welfare, citizens also require social and environmental wellbeing too. However, administrations must also safeguard that welfare is guaranteed not only to present, but to future generations too. With already strained budgets and the requirement of sustainable development, governments on all levels face the double challenge of making both of these ends meet.Keywords: Accounting, Administration and Government, RiskAssessment, Sustainable Development
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1333284 Enhancing the Performance of a Photovoltaic Module Using Different Cooling Methods
Authors: Ahmed Amine Hachicha, Chaouki Ghenai, Abdul Kadir Hamid
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Temperature effect on the performance of a photovoltaic module is one of the main concerns that face this renewable energy, especially in hot arid region, e.g. United Arab Emirates. Overheating of the PV modules reduces the open circuit voltage and the efficiency of the modules dramatically. In this work, water-cooling is developed to enhance the performance of PV modules. Different scenarios are tested under UAE weather conditions: front, back and double cooling. A spraying system is used for the front cooling whether a direct contact water system is used for the back cooling. The experimental results are compared to non-cooling module and the performance of the PV module is determined for different situations. The experimental results show that the front cooling is more effective than the back cooling and may decrease the temperature of the PV module significantly.
Keywords: PV cooling, solar energy, cooling methods, electrical efficiency, temperature effect.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3556283 Terrorism: A Threat in Constant Evolution Still Misunderstood
Authors: Manuel J. Gazapo Lapayese
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It is a well-established fact that terrorism is one of the foremost threats to present-day international security. The creation of tools or mechanisms for confronting it in an effective and efficient manner will only be possible by way of an objective assessment of the phenomenon. In order to achieve this, this paper has the following three main objectives: Firstly, setting out to find the reasons that have prevented the establishment of a universally accepted definition of terrorism, and consequently trying to outline the main features defining the face of the terrorist threat in order to discover the fundamental goals of what is now a serious blight on world society. Secondly, trying to explain the differences between a terrorist movement and a terrorist organisation, and the reasons for which a terrorist movement can be led to transform itself into an organisation. After analysing these motivations and the characteristics of a terrorist organisation, an example of the latter will be succinctly analysed to help the reader understand the ideas expressed. Lastly, discovering and exposing the factors that can lead to the appearance of terrorist tendencies, and discussing the most efficient and effective responses that can be given to this global security threat.
Keywords: Responses, resilience, security, terrorism.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2582