Search results for: firm objective
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2083

Search results for: firm objective

1693 The Ethio-Eritrea Claims Commission on Use of Force: Issue of Self-Defense or Violation of Sovereignty

Authors: Isaias Teklia Berhe

Abstract:

A decision that deals with international disputes, be it arbitral or judicial, has to properly reflect objectivity and coherence with existing rules of international law. This paper shows the decision of the Ethio-Eritrea Claims Commission on the jus ad bellum case is bereft of objectivity and coherence, which contributed a disservice to international law on many aspects. The Commission’s decision that holds Eritrea in contravention to Art 2(4) of the UN Charter based on Ethiopia’s contention is flawed. It fails to consider: the illegitimacy of an actual authority established over contested territory through hostile acts, the proper determination of effectivites under international law, the sanctity of colonially determined boundaries, Ethiopia’s prior firm political recognition and undergirds to respect colonial boundary, and Ethio-Eritrea Border Commission’s decision. The paper will also argue that the Commission confused Eritrea’s right of self-defense with the rule against the non-use of force to settle territorial disputes; wherefore its decision sanitizes or sterilizes unlawful change of territory resulted through unlawful use of force to the effect of advantaging aggressions. The paper likewise argues that the decision is so sacrilegious that it disregards the ossified legal finality of colonial boundaries. Moreover, its approach toward armed attack does not reflect the peculiarity of the jus ad bellum case rather it brings about definitional uncertainties and sustains the perception that the law on self-defense is unsettled.

Keywords: Armed attack, self-defense, territorial integrity, use of force.

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1692 A Case Study on Optimization of Contractor’s Financing through Allocation of Subcontractors

Authors: Helen S. Ghali, Engy Serag, A. Samer Ezeldin

Abstract:

In many countries, the construction industry relies heavily on outsourcing models in executing their projects and expanding their businesses to fit in the diverse market. Such extensive integration of subcontractors is becoming an influential factor in contractor’s cash flow management. Accordingly, subcontractors’ financial terms are important phenomena and pivotal components for the well-being of the contractor’s cash flow. The aim of this research is to study the contractor’s cash flow with respect to the owner and subcontractor’s payment management plans, considering variable advance payment, payment frequency, and lag and retention policies. The model is developed to provide contractors with a decision support tool that can assist in selecting the optimum subcontracting plan to minimize the contractor’s financing limits and optimize the profit values. The model is built using Microsoft Excel VBA coding, and the genetic algorithm is utilized as the optimization tool. Three objective functions are investigated, which are minimizing the highest negative overdraft value, minimizing the net present worth of overdraft, and maximizing the project net profit. The model is validated on a full-scale project which includes both self-performed and subcontracted work packages. The results show potential outputs in optimizing the contractor’s negative cash flow values and, in the meantime, assisting contractors in selecting suitable subcontractors to achieve the objective function.

Keywords: Cash flow optimization, payment plan, procurement management, subcontracting plan.

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1691 Water Quality Trading with Equitable Total Maximum Daily Loads

Authors: S. Jamshidi, E. Feizi Ashtiani, M. Ardestani

Abstract:

Waste Load Allocation (WLA) strategies usually intend to find economic policies for water resource management. Water quality trading (WQT) is an approach that uses discharge permit market to reduce total environmental protection costs. This primarily requires assigning discharge limits known as total maximum daily loads (TMDLs). These are determined by monitoring organizations with respect to the receiving water quality and remediation capabilities. The purpose of this study is to compare two approaches of TMDL assignment for WQT policy in small catchment area of Haraz River, in north of Iran. At first, TMDLs are assigned uniformly for the whole point sources to keep the concentrations of BOD and dissolved oxygen (DO) at the standard level at checkpoint (terminus point). This was simply simulated and controlled by Qual2kw software. In the second scenario, TMDLs are assigned using multi objective particle swarm optimization (MOPSO) method in which the environmental violation at river basin and total treatment costs are minimized simultaneously. In both scenarios, the equity index and the WLA based on trading discharge permits (TDP) are calculated. The comparative results showed that using economically optimized TMDLs (2nd scenario) has slightly more cost savings rather than uniform TMDL approach (1st scenario). The former annually costs about 1 M$ while the latter is 1.15 M$. WQT can decrease these annual costs to 0.9 and 1.1 M$, respectively. In other word, these approaches may save 35 and 45% economically in comparison with command and control policy. It means that using multi objective decision support systems (DSS) may find more economical WLA, however its outcome is not necessarily significant in comparison with uniform TMDLs. This may be due to the similar impact factors of dischargers in small catchments. Conversely, using uniform TMDLs for WQT brings more equity that makes stakeholders not feel that much envious of difference between TMDL and WQT allocation. In addition, for this case, determination of TMDLs uniformly would be much easier for monitoring. Consequently, uniform TMDL for TDP market is recommended as a sustainable approach. However, economical TMDLs can be used for larger watersheds.

Keywords: Waste load allocation (WLA), Water quality trading (WQT), Total maximum daily loads (TMDLs), Haraz River, Multi objective particle swarm optimization (MOPSO), Equity.

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1690 Performance Based Design of Masonry Infilled Reinforced Concrete Frames for Near-Field Earthquakes Using Energy Methods

Authors: Alok Madan, Arshad K. Hashmi

Abstract:

Performance based design (PBD) is an iterative exercise in which a preliminary trial design of the building structure is selected and if the selected trial design of the building structure does not conform to the desired performance objective, the trial design is revised. In this context, development of a fundamental approach for performance based seismic design of masonry infilled frames with minimum number of trials is an important objective. The paper presents a plastic design procedure based on the energy balance concept for PBD of multi-story multi-bay masonry infilled reinforced concrete (R/C) frames subjected to near-field earthquakes. The proposed energy based plastic design procedure was implemented for trial performance based seismic design of representative masonry infilled reinforced concrete frames with various practically relevant distributions of masonry infill panels over the frame elevation. Non-linear dynamic analyses of the trial PBD of masonry infilled R/C frames was performed under the action of near-field earthquake ground motions. The results of non-linear dynamic analyses demonstrate that the proposed energy method is effective for performance based design of masonry infilled R/C frames under near-field as well as far-field earthquakes.

Keywords: Masonry Infilled Frame, Energy Methods, Near-fault Ground Motions, Pushover Analysis, Nonlinear Dynamic Analysis, Seismic Demand.

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1689 Estimation of Time Loss and Costs of Traffic Congestion: The Contingent Valuation Method

Authors: Amira Mabrouk, Chokri Abdennadher

Abstract:

The reduction of road congestion which is inherent to the use of vehicles is an obvious priority to public authority. Therefore, assessing the willingness to pay of an individual in order to save trip-time is akin to estimating the change in price which was the result of setting up a new transport policy to increase the networks fluidity and improving the level of social welfare. This study holds an innovative perspective. In fact, it initiates an economic calculation that has the objective of giving an estimation of the monetized time value during the trips made in Sfax. This research is founded on a double-objective approach. The aim of this study is to i) give an estimation of the monetized value of time; an hour dedicated to trips, ii) determine whether or not the consumer considers the environmental variables to be significant, iii) analyze the impact of applying a public management of the congestion via imposing taxation of city tolls on urban dwellers. This article is built upon a rich field survey led in the city of Sfax. With the use of the contingent valuation method, we analyze the “declared time preferences” of 450 drivers during rush hours. Based on the fond consideration of attributed bias of the applied method, we bring to light the delicacy of this approach with regards to the revelation mode and the interrogative techniques by following the NOAA panel recommendations bearing the exception of the valorization point and other similar studies about the estimation of transportation externality.

Keywords: Willingness to pay, value of time, contingent valuation, time value, city toll, transport.

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1688 Impact of the Electricity Market Prices on Energy Storage Operation during the COVID-19 Pandemic

Authors: Marin Mandić, Elis Sutlović, Tonći Modrić, Luka Stanić

Abstract:

With the restructuring and deregulation of the power system, storage owners, generation companies or private producers can offer their multiple services on various power markets and earn income in different types of markets, such as the day-ahead, real-time, ancillary services market, etc. During the COVID-19 pandemic, electricity prices, as well as ancillary services prices, increased significantly. The optimization of the energy storage operation was performed using a suitable model for simulating the operation of a pumped storage hydropower plant under market conditions. The objective function maximizes the income earned through energy arbitration, regulation-up, regulation-down and spinning reserve services. The optimization technique used for solving the objective function is mixed integer linear programming (MILP). In numerical examples, the pumped storage hydropower plant operation has been optimized considering the already achieved hourly electricity market prices from Nord Pool for the pre-pandemic (2019) and the pandemic (2020 and 2021) years. The impact of the electricity market prices during the COVID-19 pandemic on energy storage operation is shown through the analysis of income, operating hours, reserved capacity and consumed energy for each service. The results indicate the role of energy storage during a significant fluctuation in electricity and services prices.

Keywords: Electrical market prices, electricity market, energy storage optimization, mixed integer linear programming, MILP, optimization.

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1687 The Effect of Foreign Owned Firms and Licensed Manufacturing Agreements on Innovation: Case of Pharmaceutical Firms in Developing Countries

Authors: Ilham Benali, Nasser Hajji, Nawfal Acha

Abstract:

Given the fact that the pharmaceutical industry is a commonly studied sector in the context of innovation, the majority of innovation research is devoted to the developed markets known by high research and development (R&D) assets and intensive innovation. In contrast, in developing countries where R&D assets are very low, there is relatively little research to mention in the area of pharmaceutical sector innovation, characterized mainly by two principal elements which are the presence of foreign-owned firms and licensed manufacturing agreements between local firms and multinationals. With the scarcity of research in this field, this paper attempts to study the effect of these two elements on the firms’ innovation tendencies. Other traditional factors that influence innovation, which are the age and the size of the firm, the R&D activities and the market structure, revealed in the literature review, will be included in the study in order to try to make this work more exhaustive. The study starts by examining innovation tendency in pharmaceutical firms located in developing countries before analyzing the effect of foreign-owned firms and licensed manufacturing agreements between local firms and multinationals on technological, organizational and marketing innovation. Based on the related work and on the theoretical framework developed, there is a probability that foreign-owned firms and licensed manufacturing agreements between local firms and multinationals have a negative influence on technological innovation. The opposite effect is possible in the case of organizational and marketing innovation.

Keywords: Developing countries, foreign owned firms, innovation, licensed manufacturing agreements, pharmaceutical industry.

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1686 Numerical Modeling of Determination of in situ Rock Mass Deformation Modulus Using the Plate Load Test

Authors: A. Khodabakhshi, A. Mortazavi

Abstract:

Accurate determination of rock mass deformation modulus, as an important design parameter, is one of the most controversial issues in most engineering projects. A 3D numerical model of standard plate load test (PLT) using the FLAC3D code was carried to investigate the mechanism governing the test process. Five objectives were the focus of this study. The first goal was to employ 3D modeling in the interpretation of PLT conducted at the Bazoft dam site, Iran. The second objective was to investigate the effect of displacements measuring depth from the loading plates on the calculated moduli. The magnitude of rock mass deformation modulus calculated from PLT depends on anchor depth, and in practice, this may be a cause of error in the selection of realistic deformation modulus for the rock mass. The third goal of the study was to investigate the effect of testing plate diameter on the calculated modulus. Moreover, a comparison of the calculated modulus from ISRM formula, numerical modeling and calculated modulus from the actual PLT carried out at right abutment of the Bazoft dam site was another objective of the study. Finally, the effect of plastic strains on the calculated moduli in each of the loading-unloading cycles for three loading plates was investigated. The geometry, material properties, and boundary conditions on the constructed 3D model were selected based on the in-situ conditions of PLT at Bazoft dam site. A good agreement was achieved between numerical model results and the field tests results.

Keywords: Deformation modulus, numerical model, plate loading test, rock mass.

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1685 A Perceptually Optimized Wavelet Embedded Zero Tree Image Coder

Authors: A. Bajit, M. Nahid, A. Tamtaoui, E. H. Bouyakhf

Abstract:

In this paper, we propose a Perceptually Optimized Embedded ZeroTree Image Coder (POEZIC) that introduces a perceptual weighting to wavelet transform coefficients prior to control SPIHT encoding algorithm in order to reach a targeted bit rate with a perceptual quality improvement with respect to the coding quality obtained using the SPIHT algorithm only. The paper also, introduces a new objective quality metric based on a Psychovisual model that integrates the properties of the HVS that plays an important role in our POEZIC quality assessment. Our POEZIC coder is based on a vision model that incorporates various masking effects of human visual system HVS perception. Thus, our coder weights the wavelet coefficients based on that model and attempts to increase the perceptual quality for a given bit rate and observation distance. The perceptual weights for all wavelet subbands are computed based on 1) luminance masking and Contrast masking, 2) the contrast sensitivity function CSF to achieve the perceptual decomposition weighting, 3) the Wavelet Error Sensitivity WES used to reduce the perceptual quantization errors. The new perceptually optimized codec has the same complexity as the original SPIHT techniques. However, the experiments results show that our coder demonstrates very good performance in terms of quality measurement.

Keywords: DWT, linear-phase 9/7 filter, 9/7 Wavelets Error Sensitivity WES, CSF implementation approaches, JND Just Noticeable Difference, Luminance masking, Contrast masking, standard SPIHT, Objective Quality Measure, Probability Score PS.

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1684 Production of Biocomposites Using Chars Obtained by Co-Pyrolysis of Olive Pomace with Plastic Wastes

Authors: Esra Yel, Tabriz Aslanov, Merve Sogancioglu, Suheyla Kocaman, Gulnare Ahmetli

Abstract:

The disposal of waste plastics has become a major worldwide environmental problem. Pyrolysis of waste plastics is one of the routes to waste minimization and recycling that has been gaining interest. In pyrolysis, the pyrolysed material is separated into gas, liquid (both are fuel) and solid (char) products. All fractions have utilities and economical value depending upon their characteristics. The first objective of this study is to determine the co-pyrolysis product fractions of waste HDPE- (high density polyethylene) and LDPE (low density polyethylene)-olive pomace (OP) and to determine the qualities of the solid product char. Chars obtained at 700 °C pyrolysis were used in biocomposite preparation as additive. As the second objective, the effects of char on biocomposite quality were investigated. Pyrolysis runs were performed at temperature 700 °C with heating rates of 5 °C/min. Biocomposites were prepared by mixing of chars with bisphenol-F type epoxy resin in various wt%. Biocomposite properties were determined by measuring electrical conductivity, surface hardness, Young’s modulus and tensile strength of the composites. The best electrical conductivity results were obtained with HDPE-OP char. For HDPE-OP char and LDPE-OP char, compared to neat epoxy, the tensile strength values of the composites increased by 102% and 78%, respectively, at 10% char dose. The hardness measurements showed similar results to the tensile tests, since there is a correlation between the hardness and the tensile strength.

Keywords: Pyrolysis, olive pomace, char, biocomposite, PE plastics.

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1683 Irrigation Scheduling for Maize and Indian-mustard based on Daily Crop Water Requirement in a Semi- Arid Region

Authors: Vijay Shankar, C.S.P. Ojha, K.S. Hari Prasad

Abstract:

Maize and Indian mustard are significant crops in semi-arid climate zones of India. Improved water management requires precise scheduling of irrigation, which in turn requires an accurate computation of daily crop evapotranspiration (ETc). Daily crop evapotranspiration comes as a product of reference evapotranspiration (ET0) and the growth stage specific crop coefficients modified for daily variation. The first objective of present study is to develop crop coefficients Kc for Maize and Indian mustard. The estimated values of Kc for maize at the four crop growth stages (initial, development, mid-season, and late season) are 0.55, 1.08, 1.25, and 0.75, respectively, and for Indian mustard the Kc values at the four growth stages are 0.3, 0.6, 1.12, and 0.35, respectively. The second objective of the study is to compute daily crop evapotranspiration from ET0 and crop coefficients. Average daily ETc of maize varied from about 2.5 mm/d in the early growing period to > 6.5 mm/d at mid season. The peak ETc of maize is 8.3 mm/d and it occurred 64 days after sowing at the reproductive growth stage when leaf area index was 4.54. In the case of Indian mustard, average ETc is 1 mm/d at the initial stage, >1.8 mm/d at mid season and achieves a peak value of 2.12 mm/d on 56 days after sowing. Improved schedules of irrigation have been simulated based on daily crop evapo-transpiration and field measured data. Simulation shows a close match between modeled and field moisture status prevalent during crop season.

Keywords: Crop coefficient, Crop evapotranspiration, Field moisture, Irrigation Scheduling

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1682 Buildings Founded on Thermal Insulation Layer Subjected to Earthquake Load

Authors: D. Koren, V. Kilar

Abstract:

The modern energy-efficient houses are often founded on a thermal insulation (TI) layer placed under the building’s RC foundation slab.The purpose of the paper is to identify the potential problems of the buildings founded on TI layer from the seismic point of view. The two main goals of the study were to assess the seismic behavior of such buildings, and to search for the critical structural parameters affecting the response of the superstructure as well as of the extruded polystyrene (XPS) layer. As a test building a multi-storeyed RC frame structure with and without the XPS layer under the foundation slab has been investigated utilizing nonlinear dynamic (time-history) and static (pushover) analyses. The structural response has been investigated with reference to the following performance parameters: i) Building’s lateral roof displacements, ii) Edge compressive and shear strains of the XPS, iii) Horizontal accelerations of the superstructure, iv) Plastic hinge patterns of the superstructure, v) Part of the foundation in compression, and vi) Deformations of the underlying soil and vertical displacements of the foundation slab (i.e. identifying the potential uplift). The results have shown that in the case of higher and stiff structures lying on firm soil the use of XPS under the foundation slab might induce amplified structural peak responses compared to the building models without XPS under the foundation slab. The analysis has revealed that the superstructure as well as the XPS response is substantially affected by the stiffness of the foundation slab.

Keywords: Extruded polystyrene (XPS), foundation on thermal insulation, energy-efficient buildings, nonlinear seismic analysis, seismic response, soil–structure interaction.

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1681 Working Children and Adolescents and the Vicious Circle of Poverty from the Perspective of Gunnar Myrdal’s Theory of Circular Cumulative Causation: Analysis and Implementation of a Probit Model to Brazil

Authors: J. Leige Lopes, L. Aparecida Bastos, R. Monteiro da Silva

Abstract:

The objective of this paper is to study the work of children and adolescents and the vicious circle of poverty from the perspective of Guinar Myrdal’s Theory of Circular Cumulative Causation. The objective is to show that if a person starts working in the juvenile phase of life they will be classified as poor or extremely poor when they are adult, which can to be observed in the case of Brazil, more specifically in the north and northeast. To do this, the methodology used was statistical and econometric analysis by applying a probit model. The main results show that: if people reside in the northeastern region of Brazil, and if they have a low educational level and if they start their professional life before the age 18, they will increase the likelihood that they will be poor or extremely poor. There is a consensus in the literature that one of the causes of the intergenerational transmission of poverty is related to child labor, this because when one starts their professional life while still in the toddler or adolescence stages of life, they end up sacrificing their studies. Because of their low level of education, children or adolescents are forced to perform low-paid functions and abandon school, becoming in the future, people who will be classified as poor or extremely poor. As a result of poverty, parents may be forced to send their children out to work when they are young, so that in the future they will also become poor adults, a process that is characterized as the "vicious circle of poverty."

Keywords: Children, adolescents, Gunnar Myrdal, poverty, vicious circle.

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1680 Blood Lymphocyte and Neutrophil Response of Cultured Rainbow Trout, Oncorhynchus mykiss, Administered Varying Dosages of an Oral Immunomodulator – ‘Fin-Immune™’

Authors: Duane Barker, John Holliday

Abstract:

In a 10-week (May – August, 2008) Phase I trial, 840, 1+ rainbow trout, Oncorhynchus mykiss, received a commercial oral immunomodulator, Fin Immune™, at four different dosages (0, 10, 20 and 30 mg g-1) to evaluate immune response and growth. The overall objective of was to determine an optimal dosage of this product for rainbow trout that provides enhanced immunity with maximal growth and health. Biweekly blood samples were taken from 10 randomly selected fish in each tank (30 samples per treatment) to evaluate the duration of enhanced immunity conferred by Fin-Immune™. The immunological assessment included serum white blood cell (lymphocyte, neutrophil) densities and blood hematocrit (packed cell volume %). Of these three variables, only lymphocyte density increased significantly among trout fed Fin- Immune™ at 20 and 30 mg g-1 which peaked at week 6. At week 7, all trout were switched to regular feed (lacking Fin-Immune™) and by week 10, lymphocyte levels decreased among all levels but were still greater than at week 0. There was growth impairment at the highest dose of Fin-Immune™ tested (30 mg g-1) which can be associated with a physiological compensatory mechanism due to a dose-specific threshold level. Thus, our main objective of this Phase I study was achieved, the 20 mg g-1 dose of Fin-Immune™ should be the most efficacious (of those we tested) to use for a Phase II disease challenge trial.

Keywords: Blood Lymphocyte, Neutrophil Response of Cultured Rainbow Trout, Oncorhynchus mykiss, Oral Immunomodulator – 'Fin-ImmuneTM'.

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1679 Simulation of Lean Principles Impact in a Multi-Product Supply Chain

Authors: M. Rossini, A. Portioli Studacher

Abstract:

The market competition is moving from the single firm to the whole supply chain because of increasing competition and growing need for operational efficiencies and customer orientation. Supply chain management allows companies to look beyond their organizational boundaries to develop and leverage resources and capabilities of their supply chain partners. This creates competitive advantages in the marketplace and because of this SCM has acquired strategic importance. Lean Approach is a management strategy that focuses on reducing every type of waste present in an organization. This approach is becoming more and more popular among supply chain managers. The supply chain application of lean approach is not frequent. In particular, it is not well studied which are the impacts of lean approach principles in a supply chain context. In literature there are only few studies aimed at understanding the qualitative impact of the lean approach in supply chains. Therefore, the goal of this research work is to study the impacts of lean principles implementation along a supply chain. To achieve this, a simulation model of a threeechelon multi-product supply chain has been built. Kanban system (and several priority policies) and setup time reduction degrees are implemented in the lean-configured supply chain to apply pull and lot-sizing decrease principles respectively. To evaluate the benefits of lean approach, lean supply chain is compared with an EOQ-configured supply chain. The simulation results show that Kanban system and setup-time reduction improve inventory stock level. They also show that logistics efforts are affected to lean implementation degree. The paper concludes describing performances of lean supply chain in different contexts.

Keywords: Inventory policy, Kanban, lean supply chain, simulation study, supply chain management, planning.

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1678 Driver Readiness in Autonomous Vehicle Take-Overs

Authors: Abdurrahman Arslanyilmaz, Salman Al Matouq, Durmus V. Doner

Abstract:

Level 3 autonomous vehicles are able to take full responsibility over the control of the vehicle unless a system boundary is reached or a system failure occurs, in which case, the driver is expected to take-over the control of the vehicle. While this happens, the driver is often not aware of the traffic situation or is engaged in a secondary task. Factors affecting the duration and quality of take-overs in these situations have included secondary task type and nature, traffic density, take-over request (TOR) time, and TOR warning type and modality. However, to the best of the authors’ knowledge, no prior study examined time buffer for TORs when a system failure occurs immediately before intersections. The first objective of this study is to investigate the effect of time buffer (3 and 7 seconds) on the duration and quality of take-overs when a system failure occurs just prior to intersections. In addition, eye-tracking has become one of the most popular methods to report what individuals view, in what order, for how long, and how often, and it has been utilized in driving simulations with various objectives. However, to the extent of authors’ knowledge, none has compared drivers’ eye gaze behavior in the two different time buffers in order to examine drivers’ attention and comprehension of salient information. The second objective is to understand the driver’s attentional focus on comprehension of salient traffic-related information presented on different parts of the dashboard and on the roads.

Keywords: Autonomous vehicles, driving simulation, eye gaze, attention, comprehension, take-over duration, take-over quality, time buffer.

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1677 Auditor with the Javanese Characters and Non Javanese in Audit Firm: Conflict of Interest

Authors: Krisna Damayanti, Lilis Ardini

Abstract:

Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Keywords: Auditors, java, character, profession, code of ethics, client.

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1676 Infrastructure Change Monitoring Using Multitemporal Multispectral Satellite Images

Authors: U. Datta

Abstract:

The main objective of this study is to find a suitable approach to monitor the land infrastructure growth over a period of time using multispectral satellite images. Bi-temporal change detection method is unable to indicate the continuous change occurring over a long period of time. To achieve this objective, the approach used here estimates a statistical model from series of multispectral image data over a long period of time, assuming there is no considerable change during that time period and then compare it with the multispectral image data obtained at a later time. The change is estimated pixel-wise. Statistical composite hypothesis technique is used for estimating pixel based change detection in a defined region. The generalized likelihood ratio test (GLRT) is used to detect the changed pixel from probabilistic estimated model of the corresponding pixel. The changed pixel is detected assuming that the images have been co-registered prior to estimation. To minimize error due to co-registration, 8-neighborhood pixels around the pixel under test are also considered. The multispectral images from Sentinel-2 and Landsat-8 from 2015 to 2018 are used for this purpose. There are different challenges in this method. First and foremost challenge is to get quite a large number of datasets for multivariate distribution modelling. A large number of images are always discarded due to cloud coverage. Due to imperfect modelling there will be high probability of false alarm. Overall conclusion that can be drawn from this work is that the probabilistic method described in this paper has given some promising results, which need to be pursued further.

Keywords: Co-registration, GLRT, infrastructure growth, multispectral, multitemporal, pixel-based change detection.

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1675 A Perceptually Optimized Foveation Based Wavelet Embedded Zero Tree Image Coding

Authors: A. Bajit, M. Nahid, A. Tamtaoui, E. H. Bouyakhf

Abstract:

In this paper, we propose a Perceptually Optimized Foveation based Embedded ZeroTree Image Coder (POEFIC) that introduces a perceptual weighting to wavelet coefficients prior to control SPIHT encoding algorithm in order to reach a targeted bit rate with a perceptual quality improvement with respect to a given bit rate a fixation point which determines the region of interest ROI. The paper also, introduces a new objective quality metric based on a Psychovisual model that integrates the properties of the HVS that plays an important role in our POEFIC quality assessment. Our POEFIC coder is based on a vision model that incorporates various masking effects of human visual system HVS perception. Thus, our coder weights the wavelet coefficients based on that model and attempts to increase the perceptual quality for a given bit rate and observation distance. The perceptual weights for all wavelet subbands are computed based on 1) foveation masking to remove or reduce considerable high frequencies from peripheral regions 2) luminance and Contrast masking, 3) the contrast sensitivity function CSF to achieve the perceptual decomposition weighting. The new perceptually optimized codec has the same complexity as the original SPIHT techniques. However, the experiments results show that our coder demonstrates very good performance in terms of quality measurement.

Keywords: DWT, linear-phase 9/7 filter, Foveation Filtering, CSF implementation approaches, 9/7 Wavelet JND Thresholds and Wavelet Error Sensitivity WES, Luminance and Contrast masking, standard SPIHT, Objective Quality Measure, Probability Score PS.

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1674 Case Study of the Roma Tomato Distribution Chain: A Dynamic Interface for an Agricultural Enterprise in Mexico

Authors: Ernesto A. Lagarda-Leyva, Manuel A. Valenzuela L., José G. Oshima C., Arnulfo A. Naranjo-Flores

Abstract:

From August to December of 2016, a diagnostic and strategic planning study was carried out on the supply chain of the company Agropecuaria GABO S.A. de C.V. The final product of the study was the development of the strategic plan and a project portfolio to meet the demands of the three links in the supply chain of the Roma tomato exported annually to the United States of America. In this project, the strategic objective of ensuring the proper handling of the product was selected and one of the goals associated with this was the employment of quantitative methods to support decision making. Considering the antecedents, the objective of this case study was to develop a model to analyze the behavioral dynamics in the distribution chain, from the logistics of storage and shipment of Roma tomato in 81-case pallets (11.5 kg per case), to the two pre-cooling rooms and eventual loading onto transports, seeking to reduce the bottleneck and the associated costs by means of a dynamic interface. The methodology used was that of system dynamics, considering four phases that were adapted to the purpose of the study: 1) the conceptualization phase; 2) the formulation phase; 3) the evaluation phase; and 4) the communication phase. The main practical conclusions lead to the possibility of reducing both the bottlenecks in the cooling rooms and the costs by simulating scenarios and modifying certain policies. Furthermore, the creation of the dynamic interface between the model and the stakeholders was achieved by generating interaction with buttons and simple instructions that allow making modifications and observing diverse behaviors.

Keywords: Agrilogistics, distribution, scenarios, system dynamics.

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1673 Applying Kinect on the Development of a Customized 3D Mannequin

Authors: Shih-Wen Hsiao, Rong-Qi Chen

Abstract:

In the field of fashion design, 3D Mannequin is a kind of assisting tool which could rapidly realize the design concepts. While the concept of 3D Mannequin is applied to the computer added fashion design, it will connect with the development and the application of design platform and system. Thus, the situation mentioned above revealed a truth that it is very critical to develop a module of 3D Mannequin which would correspond with the necessity of fashion design. This research proposes a concrete plan that developing and constructing a system of 3D Mannequin with Kinect. In the content, ergonomic measurements of objective human features could be attained real-time through the implement with depth camera of Kinect, and then the mesh morphing can be implemented through transformed the locations of the control-points on the model by inputting those ergonomic data to get an exclusive 3D mannequin model. In the proposed methodology, after the scanned points from the Kinect are revised for accuracy and smoothening, a complete human feature would be reconstructed by the ICP algorithm with the method of image processing. Also, the objective human feature could be recognized to analyze and get real measurements. Furthermore, the data of ergonomic measurements could be applied to shape morphing for the division of 3D Mannequin reconstructed by feature curves. Due to a standardized and customer-oriented 3D Mannequin would be generated by the implement of subdivision, the research could be applied to the fashion design or the presentation and display of 3D virtual clothes. In order to examine the practicality of research structure, a system of 3D Mannequin would be constructed with JAVA program in this study. Through the revision of experiments the practicability-contained research result would come out.

Keywords: 3D Mannequin, kinect scanner, interactive closest point, shape morphing, subdivision.

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1672 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).

The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.

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1671 An Intelligent Water Drop Algorithm for Solving Economic Load Dispatch Problem

Authors: S. Rao Rayapudi

Abstract:

Economic Load Dispatch (ELD) is a method of determining the most efficient, low-cost and reliable operation of a power system by dispatching available electricity generation resources to supply load on the system. The primary objective of economic dispatch is to minimize total cost of generation while honoring operational constraints of available generation resources. In this paper an intelligent water drop (IWD) algorithm has been proposed to solve ELD problem with an objective of minimizing the total cost of generation. Intelligent water drop algorithm is a swarm-based natureinspired optimization algorithm, which has been inspired from natural rivers. A natural river often finds good paths among lots of possible paths in its ways from source to destination and finally find almost optimal path to their destination. These ideas are embedded into the proposed algorithm for solving economic load dispatch problem. The main advantage of the proposed technique is easy is implement and capable of finding feasible near global optimal solution with less computational effort. In order to illustrate the effectiveness of the proposed method, it has been tested on 6-unit and 20-unit test systems with incremental fuel cost functions taking into account the valve point-point loading effects. Numerical results shows that the proposed method has good convergence property and better in quality of solution than other algorithms reported in recent literature.

Keywords: Economic load dispatch, Transmission loss, Optimization, Valve point loading, Intelligent Water Drop Algorithm.

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1670 Classifying Students for E-Learning in Information Technology Course Using ANN

Authors: S. Areerachakul, N. Ployong, S. Na Songkla

Abstract:

This research’s objective is to select the model with most accurate value by using Neural Network Technique as a way to filter potential students who enroll in IT course by Electronic learning at Suan Suanadha Rajabhat University. It is designed to help students selecting the appropriate courses by themselves. The result showed that the most accurate model was 100 Folds Cross-validation which had 73.58% points of accuracy.

Keywords: Artificial neural network, classification, students.

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1669 Land-Use Suitability Analysis for Merauke Agriculture Estates

Authors: Sidharta Sahirman, Ardiansyah, Muhammad Rifan, Edy-Melmambessy

Abstract:

Merauke district in Papua, Indonesia has a strategic position and natural potential for the development of agricultural industry. The development of agriculture in this region is being accelerated as part of Indonesian Government’s declaration announcing Merauke as one of future national food barns. Therefore, land-use suitability analysis for Merauke need to be performed. As a result, the mapping for future agriculture-based industries can be done optimally. In this research, a case study is carried out in Semangga sub district. The objective of this study is to determine the suitability of Merauke land for some food crops. A modified agro-ecological zoning is applied to reach the objective. In this research, land cover based on satellite imagery is combined with soil, water and climate survey results to come up with preliminary zoning. Considering the special characteristics of Merauke community, the agricultural zoning maps resulted based on those inputs will be combined with socio-economic information and culture to determine the final zoning map for agricultural industry in Merauke. Examples of culture are customary rights of local residents and the rights of local people and their own local food patterns. This paper presents the results of first year of the two-year research project funded by The Indonesian Government through MP3EI schema. It shares the findings of land cover studies, the distribution of soil physical and chemical parameters, as well as suitability analysis of Semangga sub-district for five different food plants.

Keywords: agriculture, agro-ecological, Merauke, zoning

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1668 Weyl Type Theorem and the Fuglede Property

Authors: M. H. M. Rashid

Abstract:

Given H a Hilbert space and B(H) the algebra of bounded linear operator in H, let δAB denote the generalized derivation defined by A and B. The main objective of this article is to study Weyl type theorems for generalized derivation for (A,B) satisfying a couple of Fuglede.

Keywords: Fuglede Property, Weyl’s theorem, generalized derivation, Aluthge Transformation.

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1667 Integrated Approaches to Enhance Aggregate Production Planning with Inventory Uncertainty Based On Improved Harmony Search Algorithm

Authors: P. Luangpaiboon, P. Aungkulanon

Abstract:

This work presents a multiple objective linear programming (MOLP) model based on the desirability function approach for solving the aggregate production planning (APP) decision problem upon Masud and Hwang-s model. The proposed model minimises total production costs, carrying or backordering costs and rates of change in labor levels. An industrial case demonstrates the feasibility of applying the proposed model to the APP problems with three scenarios of inventory levels. The proposed model yields an efficient compromise solution and the overall levels of DM satisfaction with the multiple combined response levels. There has been a trend to solve complex planning problems using various metaheuristics. Therefore, in this paper, the multi-objective APP problem is solved by hybrid metaheuristics of the hunting search (HuSIHSA) and firefly (FAIHSA) mechanisms on the improved harmony search algorithm. Results obtained from the solution of are then compared. It is observed that the FAIHSA can be used as a successful alternative solution mechanism for solving APP problems over three scenarios. Furthermore, the FAIHSA provides a systematic framework for facilitating the decision-making process, enabling a decision maker interactively to modify the desirability function approach and related model parameters until a good optimal solution is obtained with proper selection of control parameters when compared.

Keywords: Aggregate Production Planning, Desirability Function Approach, Improved Harmony Search Algorithm, Hunting Search Algorithm and Firefly Algorithm.

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1666 Towards the Integration of a Micro Pump in μTAS

Authors: Y. Haik

Abstract:

The objective of this study is to present a micro mechanical pump that was fabricated using SwIFT™ microfabrication surface micromachining process and to demonstrate the feasibility of integrating such micro pump into a micro analysis system. The micropump circulates the bio-sample and magnetic nanoparticles through different compartments to separate and purify the targeted bio-sample. This article reports the flow characteristics in the microchannels and in a crescent micro pump.

Keywords: Crescent micropumps, microanalysis, nanoparticles.

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1665 Foreign Direct Investment on Economic Growth by Industries in Central and Eastern European Countries

Authors: Shorena Pharjiani

Abstract:

Present empirical paper investigates the relationship between FDI and economic growth by 10 selected industries in 10 Central and Eastern European countries from the period 1995 to 2012. Different estimation approaches were used to explore the connection between FDI and economic growth, for example OLS, RE, FE with and without time dummies. Obtained empirical results leads to some main consequences: First, the Central and East European countries (CEEC) attracted foreign direct investment, which raised the productivity of industries they entered in. It should be concluded that the linkage between FDI and output growth by industries is positive and significant enough to suggest that foreign firm’s participation enhanced the productivity of the industries they occupied. There had been an endogeneity problem in the regression and fixed effects estimation approach was used which partially corrected the regression analysis in order to make the results less biased. Second, it should be stressed that the results show that time has an important role in making FDI operational for enhancing output growth by industries via total factor productivity. Third, R&D positively affected economic growth and at the same time, it should take some time for research and development to influence economic growth. Fourth, the general trends masked crucial differences at the country level: over the last 20 years, the analysis of the tables and figures at the country level show that the main recipients of FDI of the 11 Central and Eastern European countries were Hungary, Poland and the Czech Republic. The main reason was that these countries had more open door policies for attracting the FDI. Fifth, according to the graphical analysis, while Hungary had the highest FDI inflow in this region, it was not reflected in the GDP growth as much as in other Central and Eastern European countries.

Keywords: Central and East European countries (CEEC), economic growth, FDI, panel data.

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1664 Remote Employment: Advantages and Challenges for Egypt-s Labor Force (After the 25thJanuary Revolution)

Authors: Aya Maher

Abstract:

The growing problem of youth unemployment in Egypt after the 25th January Revolution has directed the attention of some human resource experts towards considering remote employment as a partial remedy for the unemployed youth instead of the unavailable traditional jobs, a trend which will also help with the congested offices and unsolved traffic problem in Cairo and spread a flexible work culture, but despite of that, the main issue remains unresolved for these organizations to deal with the system challenges. In the past few years, in developed countries, there has been a growing trend for many companies to shift to remote employment instead of the traditional office employment for many reasons: due to the growing technological advances that helped some employees do their work from home on a part time basis, the need for achieving an employee-s work balance in the middle of unbalanced complicated life, top management focus on employee-s productivity rather their time spent at work. The objective of this paper is to study and analyze the advantages and challenges that Egypt-s labor force will be facing in their implementation of remote or virtual employment in both government and private organizations after the 25th January revolution. Therefore, the research question will be: What are the advantages and different challenges that Egyptian organizations might face in their implementation for remote employment system and how can they manage these challenges for the system to work effectively? The study is divided into six main parts: the introduction, objective and importance of the study, research problem, methodology, experience of some countries that implemented remote employment, advantages and challenges of implementing remote employment in Egypt and then the conclusion which discuses the results and recommendations of the study.

Keywords: 25th January Revolution, Egypt, Remote Employment, Telework, Work From Home (WFH).

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