Search results for: Tagging Context
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1173

Search results for: Tagging Context

783 Performance Evaluation of Thermosiphon Based Solar Water Heater in India

Authors: Dnyandip K. Bhamare, Manish K Rathod, Jyotirmay Banerjee

Abstract:

This paper aims to study performance of a thermosiphon solar water heating system with the help of the proposed analytical model. This proposed model predicts the temperature and mass flow rate in a thermosiphon solar water heating system depending on radiation intensity and ambient temperature. The performance of the thermosiphon solar water heating system is evaluated in the Indian context. For this, eight cities in India are selected considering radiation intensity and geographical positions. Predicted performance at various cities reveals the potential for thermosiphon solar water in India.

Keywords: Collector outlet temperature, India, solar water heater, thermosiphon.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1540
782 The Role of Education (Tarbiyyah) in the Religio-Political Organization

Authors: Muhaimin Bin Sulam, Abdul Mutalib Embong, Azelin Mohamed Noor

Abstract:

This paper presents the reinvention of the role of education (tarbiyyah) in the social influence of organizations focusing on the sustainability of a specific religio-political organization. The objective of the paper is to describe how the position secured by education could transform the organization while maintaining its objective and vision. The study employed the qualitative approach that involves data from conducted interviews. An analysis on the role political leaders play in educating the organization in the context of ideological struggle is also analyzed. The process description also evaluates how education could intellectualize its followers and members which inspires them to submit to their leaders and the organization. This extensive cultivation of religio-political doctrine could offer a new interpretation on politics.

Keywords: Religio-political organization. Malaysia, education (tarbiyyah), followers, political movement.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 984
781 Role of Natural Language Processing in Information Retrieval; Challenges and Opportunities

Authors: Khaled M. Alhawiti

Abstract:

This paper aims to analyze the role of natural language processing (NLP). The paper will discuss the role in the context of automated data retrieval, automated question answer, and text structuring. NLP techniques are gaining wider acceptance in real life applications and industrial concerns. There are various complexities involved in processing the text of natural language that could satisfy the need of decision makers. This paper begins with the description of the qualities of NLP practices. The paper then focuses on the challenges in natural language processing. The paper also discusses major techniques of NLP. The last section describes opportunities and challenges for future research.

Keywords: Data Retrieval, Information retrieval, Natural Language Processing, Text Structuring.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2834
780 Definition in Law: Transgender Identities and Marriage

Authors: Kimberly Tao

Abstract:

This paper looks at transgender identities and the law in the context of marriage. It particularly focuses on the role of language and definition in classifying transgendered individuals into a legal category. Two lines of cases in transgender jurisprudence are examined. The former cases decided the definition of 'man' and 'woman' on the basis of biological criteria while the latter cases held that biological factors should not be the sole criterion for defining a man or a woman. Three categories were found to classify transgender people, namely male, female and "monstrous". Since transgender people challenge the core gender distinction that the law stresses, they are often regarded as problematic and monstrous which caused them to be subjected to severe legal consequences. This paper discusses these issues by analyzing and comparing different cases in transgender jurisprudence as well as examining how these issues play out in contemporary Hong Kong.

Keywords: Trangender, Monstrousness, Categorization, Definition.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2190
779 Mind Your Product-Market Strategy on Selecting Marketing Inputs: An Uncertainty Approach in Indian Context

Authors: Susmita Ghosh, Bhaskar Bhowmick

Abstract:

Market is an important factor for start-ups to look into during decision-making in product development and related areas. Emerging country markets are more uncertain in terms of information availability and institutional supports. The literature review of market uncertainty reveals the need for identifying factors representing the market uncertainty. This paper identifies factors for market uncertainty using Exploratory Factor Analysis (EFA) and confirmed the number of factor retention using an alternative factor retention criterion ‘Parallel Analysis’. 500 entrepreneurs, engaged in start-ups from all over India participated in the study. This paper concludes with the factor structure of ‘market uncertainty’ having dimensions of uncertainty in industry orientation, uncertainty in customer orientation and uncertainty in marketing orientation.

Keywords: Uncertainty, market, orientation, competitor, demand.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1646
778 A Frame Work for Query Results Refinement in Multimedia Databases

Authors: Humaira Liaquat, Nadeem Iftikhar, Shaukat Ali, Zohaib Zafar Iqbal

Abstract:

In the current age, retrieval of relevant information from massive amount of data is a challenging job. Over the years, precise and relevant retrieval of information has attained high significance. There is a growing need in the market to build systems, which can retrieve multimedia information that precisely meets the user's current needs. In this paper, we have introduced a framework for refining query results before showing it to the user, using ambient intelligence, user profile, group profile, user location, time, day, user device type and extracted features. A prototypic tool was also developed to demonstrate the efficiency of the proposed approach.

Keywords: Context aware retrieval, Information retrieval, Ambient Intelligence, Multimedia databases, User and group profile.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1547
777 Spatial Behavioral Model-Based Dynamic Data-Driven Diagram Information Model

Authors: Chiung-Hui Chen

Abstract:

Diagram and drawing are important ways to communicate and the reproduce of architectural design, Due to the development of information and communication technology, the professional thinking of architecture and interior design are also change rapidly. In development process of design, diagram always play very important role. This study is based on diagram theories, observe and record interaction between man and objects, objects and space, and space and time in a modern nuclear family. Construct a method for diagram to systematically and visualized describe the space plan of a modern nuclear family toward an intelligent design, to assist designer to retrieve information and review event pattern of past and present.

Keywords: Digital diagram, information model, context aware, data analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1855
776 The Functions of the Student Voice and Student-Centered Teaching Practices in Classroom-Based Music Education

Authors: Sofia Douklia

Abstract:

The present context paper aims to present the important role of ‘student voice’ and the music teacher in the classroom, which contributes to more student-centered music education. The aim is to focus on the functions of the student voice through the music spectrum, which has been born in the music classroom, and the teacher’s methodologies and techniques used in the music classroom. The music curriculum, the principles of student-centered music education, and the role of students and teachers as music ambassadors have been considered the major music parameters of student voice. The student- voice is a worth-mentioning aspect of a student-centered education, and all teachers should consider and promote its existence in their classroom.

Keywords: Student’s voice, student-centered education, music ambassadors, music teachers.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 210
775 Politic Iconography: The Sky and Pants of Nicolas-Antoine Taunay (1755-1830)

Authors: Bárbara Dantas

Abstract:

Nicolas-Antoine Taunay had everything to have a quiet life with his family, his colleagues from the Paris Academy of Art, and as a renowned painter of the French Court, but the conjuncture was quite complicated in those final years of the eighteenth century and first decades of the 19th century. The painter had to adapt to various political and social ruptures: from royalty to the French Revolution, from the empire of Napoleon Bonaparte to the empire of King John VI. We wish to insert Taunay in its context through the analysis of his portrait made by a colleague of the profession and of a Brazilian landscape painted of his own (1816-1821) and, in which he represented himself. Finally, the intention is to find in these two paintings how Nicolas-Antoine Taunay faced himself and in the middle that surrounded him in the traffic that was forced to make it between Paris and Rio de Janeiro.

Keywords: Nicolas-Antoine Taunay, politic iconography, French Art, Brazilian Art, 19th century.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 242
774 Service-Based Application Adaptation Strategies: A Survey

Authors: Sahba Paktinat, Afshin Salajeghe, Mir Ali Seyyedi, Yousef Rastegari

Abstract:

Service Oriented Architecture (SOA) allows modeling of dynamic interaction between incongruous providers, which enables governing the development of complex applications. However, implementation of SOA comes with some challenges, including its adaptability and robustness. Dynamism is inherent to the nature of service based applications and of their running environment. These factors lead to necessity for dynamic adaptation. In this paper we try to describe basics and main structure of SOA adaptation process with a conceptual view to this issue. In this survey we will review the relevant adaptation approaches. This paper allows studying how different approaches deal with service oriented architecture adaptation life-cycle and provides basic guidelines for their analysis, evaluation and comparison.

Keywords: Context-aware, Dynamic Adaptation, Quality of Services, Service Oriented Architecture, Service Based Application.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2568
773 Impact of Faults in Different Software Systems: A Survey

Authors: Neeraj Mohan, Parvinder S. Sandhu, Hardeep Singh

Abstract:

Software maintenance is extremely important activity in software development life cycle. It involves a lot of human efforts, cost and time. Software maintenance may be further subdivided into different activities such as fault prediction, fault detection, fault prevention, fault correction etc. This topic has gained substantial attention due to sophisticated and complex applications, commercial hardware, clustered architecture and artificial intelligence. In this paper we surveyed the work done in the field of software maintenance. Software fault prediction has been studied in context of fault prone modules, self healing systems, developer information, maintenance models etc. Still a lot of things like modeling and weightage of impact of different kind of faults in the various types of software systems need to be explored in the field of fault severity.

Keywords: Fault prediction, Software Maintenance, Automated Fault Prediction, and Failure Mode Analysis

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2079
772 The Learning Impact of a 4-Dimensional Digital Construction Learning Environment

Authors: Chris Landorf, Stephen Ward

Abstract:

This paper addresses a virtual environment approach to work integrated learning for students in construction-related disciplines. The virtual approach provides a safe and pedagogically rigorous environment where students can apply theoretical knowledge in a simulated real-world context. The paper describes the development of a 4-dimensional digital construction environment and associated learning activities funded by the Australian Office for Learning and Teaching. The environment was trialled with over 1,300 students and evaluated through questionnaires, observational studies and coursework analysis. Results demonstrate a positive impact on students’ technical learning and collaboration skills, but there is need for further research in relation to critical thinking skills and work-readiness.

Keywords: Architectural education, construction industry, digital learning environments, immersive learning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1010
771 Trends in IT Consulting in Austria

Authors: Michael Torggler

Abstract:

IT consultants often take over an important role as an interface between technological, organizational and managerial structures. As a result, the services offered are in many cases assigned to different disciplines which can cause a lack of transparency on the market for consulting services. However, not all consulting products are suitable for every company because of different frameworks and business processes. In this context the questions arises as to what consulting products are currently offered and how they can be compared as well as how the market for IT consulting services is structured on the supply side. The presented study aims to shed light on the IT consulting market by giving an overview of the current structure of the supply-side for IT consulting services as well as proposing a categorization of the currently available consulting services (consulting fields) in order to provide a theoretical background for the empirical study. Apart from these theoretical considerations, the empirical results of field surveys on the Austrian IT consulting market are presented and analyzed.

Keywords: IT Consulting, Management Consulting, ISConsulting, Consulting Fields, Market study.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1409
770 A Framework for Personalized Multi-Device Information Communicating System

Authors: Rohiza Ahmad, Rozana Kasbon, Eliza Mazmee Mazlan, Aliza Sarlan

Abstract:

Due to the mobility of users, many information systems are now developed with the capability of supporting retrieval of information from both static and mobile users. Hence, the amount, content and format of the information retrieved will need to be tailored according to the device and the user who requested for it. Thus, this paper presents a framework for the design and implementation of such a system, which is to be developed for communicating final examination related information to the academic community at one university in Malaysia. The concept of personalization will be implemented in the system so that only highly relevant information will be delivered to the users. The personalization concept used will be based on user profiling as well as context. The system in its final state will be accessible through cell phones as well as intranet connected personal computers.

Keywords: System framework, personalization, informationcommunicating system, multi-device.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1386
769 A Numerical Modeling of Piping Phenomenon in Earth Dams

Authors: N. Zaki Alamdari, M. Banihashemi, A. Mirghasemi

Abstract:

To estimate the risks of dam failure phenomenon, it is necessary to understand this phenomenon and the involved governing factors. Overtopping and piping are the two main reasons of earthdam failures. In the piping context, the piping is determined as a phenomenon which is occurred between two phases, the water liquid and the solid soil. In this investigation, the onset of piping and its development, as well as the movement of water in soil, are numerically approached. In this regard, a one-dimensional numerical model based on the mass-conserving finite-volume method is developed and applied in order to simulate the piping phenomenon in a continuous circular tunnel of given initial length and radius, located between upstream and downstream. The simulation result includes the time-variations of radius along the tunnel until the radius value reaches its critical and the piping phenomenon converts to overtopping.

Keywords: Earth dam, dam break, piping, internal erosion

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2779
768 Business Penetration through Print Media: A Review of Select Enablers

Authors: Prateek Maheshwari, Nitin Seth

Abstract:

It’s an era of high competition, dynamism and complexities which have forced organizations to change dramatically due to rising customer expectations. Marketers are under constant pressure to deliver finest to their customers. With the advent of technology, marketers have identified latest advertising media options to reach out to target audience. But the conventional ways of print advertisements still holds a deeper penetration and coverage. Various researchers and practitioners have studied the area of print media advertising and have tried to identify and implement advertisement effectiveness enablers. The purpose of this paper is to suggest select enablers for print media in Indian context using an integrated approach of review of literature and investigative interviews with academicians and experts from the area of advertising.

Keywords: Advertising, Advertisement Effectiveness, Competition, Print Media.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2527
767 Stealthy Network Transfer of Data

Authors: N. Veerasamy, C. J. Cheyne

Abstract:

Users of computer systems may often require the private transfer of messages/communications between parties across a network. Information warfare and the protection and dominance of information in the military context is a prime example of an application area in which the confidentiality of data needs to be maintained. The safe transportation of critical data is therefore often a vital requirement for many private communications. However, unwanted interception/sniffing of communications is also a possibility. An elementary stealthy transfer scheme is therefore proposed by the authors. This scheme makes use of encoding, splitting of a message and the use of a hashing algorithm to verify the correctness of the reconstructed message. For this proof-of-concept purpose, the authors have experimented with the random sending of encoded parts of a message and the construction thereof to demonstrate how data can stealthily be transferred across a network so as to prevent the obvious retrieval of data.

Keywords: Construction, encode, interception, stealthy.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1196
766 Exploring the Relationships between Experiential Marketing, Customer Satisfaction and Customer Loyalty: An Empirical Examination in Konya

Authors: R. Öztürk

Abstract:

Experiential marketing is one of the marketing approaches that offer an exceptional framework to integrate elements of experience and entertainment in a product or service. Experiential marketing is defined as a memorable experience that goes deeply into the customer’s mind. Besides that, customer satisfaction is defined as an emotional response to the experiences provided by and associated with particular products or services purchased. Thus, experiential marketing activities can affect the level of customer satisfaction and loyalty. In this context, the research aims to explore the relationship among experiential marketing, customer satisfaction and customer loyalty among the cosmetic products customers in Konya. The partial least squares (PLS) method is used to analyze the survey data. Findings of the present study revealed that experiential marketing has been a significant predictor of customer satisfaction and customer loyalty, and also experiential marketing has a significantly positive effect on customer satisfaction and customer loyalty.

Keywords: Customer satisfaction, customer loyalty, experiential marketing.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4579
765 Entrepreneurship and the Discovery and Exploitation of Business Opportunities: Empirical Evidence from the Malawian Tourism Sector

Authors: Aravind Mohan Krishnan

Abstract:

This paper identifies a research gap in the literature on tourism entrepreneurship in Malawi, Africa, and investigates how entrepreneurs from the Malawian tourism sector discover and exploit business opportunities. In particular, the importance of prior experience and business networks in the opportunity development process is debated. Another area of empirical research examined here is the opportunity recognition-venture creation sequence. While Malawi presents fruitful business opportunities, exploiting these opportunities into fully realized business ideas is a real challenge due to the country’s difficult business environment and poor promotional and marketing efforts. The study concludes by calling for further research in Sub-Saharan Africa in order to develop our understanding of entrepreneurship in this (African) context.

Keywords: Tourism, entrepreneurship, Malawi, business opportunities.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2349
764 Multi-Objective Optimization of an Aerodynamic Feeding System Using Genetic Algorithm

Authors: Jan Busch, Peter Nyhuis

Abstract:

Considering the challenges of short product life cycles and growing variant diversity, cost minimization and manufacturing flexibility increasingly gain importance to maintain a competitive edge in today’s global and dynamic markets. In this context, an aerodynamic part feeding system for high-speed industrial assembly applications has been developed at the Institute of Production Systems and Logistics (IFA), Leibniz Universitaet Hannover. The aerodynamic part feeding system outperforms conventional systems with respect to its process safety, reliability, and operating speed. In this paper, a multi-objective optimisation of the aerodynamic feeding system regarding the orientation rate, the feeding velocity, and the required nozzle pressure is presented.

Keywords: Aerodynamic feeding system, genetic algorithm, multi-objective optimization.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1667
763 Reversible Watermarking for H.264/AVC Videos

Authors: Yih-Chuan Lin, Jung-Hong Li

Abstract:

In this paper, we propose a reversible watermarking scheme based on histogram shifting (HS) to embed watermark bits into the H.264/AVC standard videos by modifying the last nonzero level in the context adaptive variable length coding (CAVLC) domain. The proposed method collects all of the last nonzero coefficients (or called last level coefficient) of 4×4 sub-macro blocks in a macro block and utilizes predictions for the current last level from the neighbor block-s last levels to embed watermark bits. The feature of the proposed method is low computational and has the ability of reversible recovery. The experimental results have demonstrated that our proposed scheme has acceptable degradation on video quality and output bit-rate for most test videos.

Keywords: Reversible data hiding, H.264/AVC standard, CAVLC, Histogram shifting

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2031
762 Equalities in a Variety of Multiple Algebras

Authors: Mona Taheri

Abstract:

The purpose of this research is to study the concepts of multiple Cartesian product, variety of multiple algebras and to present some examples. In the theory of multiple algebras, like other theories, deriving new things and concepts from the things and concepts available in the context is important. For example, the first were obtained from the quotient of a group modulo the equivalence relation defined by a subgroup of it. Gratzer showed that every multiple algebra can be obtained from the quotient of a universal algebra modulo a given equivalence relation. The purpose of this study is examination of multiple algebras and basic relations defined on them as well as introduction to some algebraic structures derived from multiple algebras. Among the structures obtained from multiple algebras, this article studies submultiple algebras, quotients of multiple algebras and the Cartesian product of multiple algebras.

Keywords: hypergroup, multiple algebras

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1367
761 VFAST TCP: A delay-based enhanced version of FAST TCP

Authors: Salem Belhaj, Moncef Tagina

Abstract:

This paper is aimed at describing a delay-based endto- end (e2e) congestion control algorithm, called Very FAST TCP (VFAST), which is an enhanced version of FAST TCP. The main idea behind this enhancement is to smoothly estimate the Round-Trip Time (RTT) based on a nonlinear filter, which eliminates throughput and queue oscillation when RTT fluctuates. In this context, an evaluation of the suggested scheme through simulation is introduced, by comparing our VFAST prototype with FAST in terms of throughput, queue behavior, fairness, stability, RTT and adaptivity to changes in network. The achieved simulation results indicate that the suggested protocol offer better performance than FAST TCP in terms of RTT estimation and throughput.

Keywords: Fast tcp, RTT, delay estimation, delay-based congestion control, high speed TCP, large bandwidth delay product.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1732
760 Application Potential of Selected Tools in Context of Critical Infrastructure Protection and Risk Analysis

Authors: Hromada Martin

Abstract:

Risk analysis is considered as a fundamental aspect relevant for ensuring the level of critical infrastructure protection, where the critical infrastructure is seen as system, asset or its part which is important for maintaining the vital societal functions. Article actually discusses and analyzes the potential application of selected tools of information support for the implementation and within the framework of risk analysis and critical infrastructure protection. Use of the information in relation to their risk analysis can be viewed as a form of simplifying the analytical process. It is clear that these instruments (information support) for these purposes are countless, so they were selected representatives who have already been applied in the selected area of critical infrastructure, or they can be used. All presented fact were the basis for critical infrastructure resilience evaluation methodology development.

Keywords: Critical infrastructure, Protection, Resilience, Risk Analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1617
759 Object Alignment for Military Optical Surveillance

Authors: Oscar J.G. Somsen, Fok Bolderheij

Abstract:

Electro-optical devices are increasingly used for military sea-, land- and air applications to detect, recognize and track objects. Typically, these devices produce video information that is presented to an operator. However, with increasing availability of electro-optical devices the data volume is becoming very large, creating a rising need for automated analysis. In a military setting, this typically involves detecting and recognizing objects at a large distance, i.e. when they are difficult to distinguish from background and noise. One may consider combining multiple images from a video stream into a single enhanced image that provides more information for the operator. In this paper we investigate a simple algorithm to enhance simulated images from a military context and investigate how the enhancement is affected by various types of disturbance.

Keywords: Electro-Optics, Automated Image alignment

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1614
758 Corporate Social Responsibility and Its Impact on Corporate Governance: Comparative Study between Listed Companies on Bucharest and Bombay Stock Exchange

Authors: L. Feleagă, M. Dumitrașcu, N. Feleagă

Abstract:

This article is a research on corporate governance. The aim of the study is to focus a special attention on the importance of corporate social responsibility and corporate governance, which are relevant, indeed necessary, for organizations. In this regard, we analyzed the corporate social responsibility in the context of corporate governance for companies listed on Bucharest and Bombay Stock Exchange. Therefore, we bring into the spotlight some differences between India and Romania linked with the importance ascribed to corporate social responsibility of a company. We presented the results of the demarche and we concluded suggestions regarding further research in this area. The study increases the awareness, identifies and articulates desirable behaviors, which are not intended to be exhaustive.

Keywords: Corporate governance, corporate social responsibility, disclosure, listed companies.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1187
757 Perspectives of Financial Reporting Harmonization

Authors: Sorana M. Manoiu, Razvan V. Mustata, Jiří Strouhal, Carmen G. Bonaci, Dumitru Matis, Jiřina Bokšová

Abstract:

In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.

Keywords: Convergence, harmonization, FASB, IASB, IFRS, US GAAP.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3571
756 Exploring DeFi Through Three Case Studies: Transparency, Social Impact and Regulation

Authors: Dhaksha Vivekanandan

Abstract:

DeFi is a network that avoids reliance on financial intermediaries through its peer-to-peer financial network. DeFi operates outside of government control; hence, it is important for us to understand its impacts. This study employs a literature review to understand DeFi and its emergence, as well as its implications on transparency, social impact, and regulation. Further, three case studies are analysed within the context of these categories. DeFi’s provision of increased transparency poses environmental and storage costs and can lead to user privacy being endangered. DeFi allows for the provision of entrepreneurial incentives and protection against monetary censorship and capital control. Despite DeFi's transparency issues and volatility costs, it has huge potential to reduce poverty; however, regulation surrounding DeFi still requires further tightening by governments.

Keywords: DeFi, transparency, regulation, social impact.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 250
755 Digital Twins: Towards an Overarching Framework for the Built Environment

Authors: Astrid Bagireanu, Julio Bros-Williamson, Mila Duncheva, John Currie

Abstract:

Digital Twins (DTs) have entered the built environment from more established industries like aviation and manufacturing, although there has never been a common goal for utilising DTs at scale. Their assimilation into the built environment lacked its very own handover documentation: how should DTs be implemented into a project and what responsibilities should each project stakeholder hold in the realisation of a DT vision. What is needed is an approach to translate these requirements into actionable DT dimensions. This paper presents a foundation for an overarching framework specific to the built environment. For the purposes of this research, the project timeline is established by referencing the Royal Institute of British Architects (RIBA) Plan of Work from 2020, providing a foundation for delineating project stages. The RIBA Plan of Work consists of eight stages designed to inform on the definition, briefing, design, coordination, construction, handover, and use of a built asset. Similar project stages are utilised in other countries; therefore, the recommendations from the interviews presented in this paper are applicable internationally. Simultaneously, there is not a single mainstream software resource that leverages DT abilities. This ambiguity meets an unparalleled ambition from governments and industries worldwide to achieve a national grid of interconnected DTs. For the construction industry to access these benefits, it necessitates a defined starting point. This research aims to provide a comprehensive understanding of the potential applications and ramifications of DT in the context of the built environment. This paper is an integral part of a larger research aimed at developing a conceptual framework for the Architecture, Engineering, and Construction (AEC) sector following a conventional project timeline. Therefore, this paper plays a pivotal role in providing practical insights and a tangible foundation for developing a stage-by-stage approach to assimilate the potential of DT within the built environment. First, the research focuses on a review of relevant literature, albeit acknowledging the inherent constraint of limited sources available. Secondly, a qualitative study compiling the views of 14 DT experts is presented, concluding with an inductive analysis of the interview findings - ultimately highlighting the barriers and strengths of DT in the context of framework development. As parallel developments aim to progress net-zero-centred design and improve project efficiencies across the built environment, the limited resources available to support DTs should be leveraged to propel the industry to reach its digitalisation era, in which AEC stakeholders have a fundamental role in understanding this, from the earliest stages of a project.

Keywords: Digital twins, decision making, design, net-zero, built environment.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 513
754 Worth A Thousand Words – How Drawings Provide Insight into Children-s Attitudes and Perceptions of Physical Education

Authors: Sandy Daley, Sandra Jones, Don Iverson

Abstract:

The benefits of physical activity for children are promoted widely and well understood; however factors which impact on children-s beliefs and attitudes towards physical education need to be explored in more detail. The purpose of this study was to evaluate how primary school children value and perceive their involvement in physical education (PE) classes through the use of drawings. While this type of data collection has been used previously to determine a child-s response to specific health education classes, such as drug education, to the best of our knowledge it has not been used in the context of PE. Results from this study showed that kindergarten children found PE classes fun and engaging. Children in Year 4 and Year 6 were less satisfied with PE classes because of the activities offered, the lack of opportunity to play sport, and perception that teachers did not appear to value this area of the curriculum.

Keywords: attitudes, physical education, primary school children, write and draw

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1689