Search results for: Shared practice
504 Influence of Wind Induced Fatigue Damage in the Reliability of Wind Turbines
Authors: Emilio A. Berny-Brandt, Sonia E. Ruiz
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Steel tubular towers serving as support structures for large wind turbines are subjected to several hundred million stress cycles caused by the turbulent nature of the wind. This causes highcycle fatigue, which could govern the design of the tower. Maintaining the support structure after the wind turbines reach its typical 20-year design life has become a common practice; however, quantifying the changes in the reliability on the tower is not usual. In this paper the effect of fatigue damage in the wind turbine structure is studied whit the use of fracture mechanics, and a method to estimate the reliability over time of the structure is proposed. A representative wind turbine located in Oaxaca, Mexico is then studied. It is found that the system reliability is significantly affected by the accumulation of fatigue damage.
Keywords: Crack growth, fatigue, Monte Carlo simulation, structural reliability, wind turbines
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2327503 Model of Multi-Criteria Evaluation for Railway Lines
Authors: Juraj Camaj, Martin Kendra, Jaroslav Masek
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The paper is focused to the evaluation railway tracks in the Slovakia by using Multi-Criteria method. Evaluation of railway tracks has important impacts for the assessment of investment in technical equipment. Evaluation of railway tracks also has an important impact for the allocation of marshalling yards. Marshalling yards are in transport model as centers for the operation assigned catchment area. This model is one of the effective ways to meet the development strategy of the European Community's railways. By applying this model in practice, a transport company can guarantee a higher quality of service and then expect an increase in performance. The model is also applicable to other rail networks. This model supplements a theoretical problem of train formation problem of new ways of looking at evaluation of factors affecting the organization of wagon flows.Keywords: Railway track, multi-criteria methods, evaluation, transportation model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2213502 Corporate Governance of Enterprise IT: Research Study on IT Governance Maturity
Authors: Mario Spremić
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Despite the financial crisis and ongoing need for cost cutting, companies all around the world heavily invest in Information Systems (IS) and underlying Information Technology (IT). Proliferation of governance of enterprise IT helps companies manage, or rather, governs IS as a primary business function with executive management involved in making decision about IS and IT. The business value of IT is raising with the involvement of the executive management in IT decision making process and quality IT governance mechanisms in place. In this paper the practice of governing the enterprise IT will be investigated on a sample of the largest 100 Croatian companies. Research questions posed here will reveal if there are some formal IT governance mechanisms, are there any differences in perceived role of IS and IT between CIOs (Chief Information Officers) and CEOs (Chief Executive Officers) of the sampled companies and what are the mechanisms to govern massive investment in enterprise IT.Keywords: IT governance, governance of enterprise IT, information system auditing, IT maturity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1691501 Endometrial Cancer Recognition via EEG Dependent upon 14-3-3 Protein Leading to an Ontological Diagnosis
Authors: Marios Poulos, Eirini Maliagani, Minas Paschopoulos, George Bokos
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The purpose of my research proposal is to demonstrate that there is a relationship between EEG and endometrial cancer. The above relationship is based on an Aristotelian Syllogism; since it is known that the 14-3-3 protein is related to the electrical activity of the brain via control of the flow of Na+ and K+ ions and since it is also known that many types of cancer are associated with 14-3-3 protein, it is possible that there is a relationship between EEG and cancer. This research will be carried out by well-defined diagnostic indicators, obtained via the EEG, using signal processing procedures and pattern recognition tools such as neural networks in order to recognize the endometrial cancer type. The current research shall compare the findings from EEG and hysteroscopy performed on women of a wide age range. Moreover, this practice could be expanded to other types of cancer. The implementation of this methodology will be completed with the creation of an ontology. This ontology shall define the concepts existing in this research-s domain and the relationships between them. It will represent the types of relationships between hysteroscopy and EEG findings.Keywords: Bioinformatics, Protein 14-3-3, EEG, Endometrial cancer, Ontology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1631500 Motivations for Engaging in Consensual Non-Monogamous Relationships in North America: McClelland's Human Motivation Theory
Authors: Alisha Fisher
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Exploring and engaging in intimate, sexual, and romantic relationships carries the opportunity of personal growth, pleasure, connection, and enhancement of well-being. As more and more North Americans begin to consider and engage in romantic and sexual orientations outside of monogamy, the question of their motivations arises. We utilize McClelland's human motivation theory to investigate the intersections of motivational attributes for North Americans engaging in consensual non-monogamous (CNM) relationships. The need for achievement, power, and affiliation all influence and interact with each other within CNM relationships. The interplay of these motivations is vital for CNM relational structures to operate and effectively navigate conflict. Further studies should explore these motivational components within the individuals who practice CNM and examining the differences in various CNM relational structures.
Keywords: Consensual non-monogamy, motivations for non-monogamy, McClelland Motivation theory, CNM.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 504499 The Solution of the Direct Problem of Electrical Prospecting with Direct Current under Conditions of Ground Surface Relief
Authors: Balgaisha Mukanova, Tolkyn Mirgalikyzy
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Theory of interpretation of electromagnetic fields studied in the electrical prospecting with direct current is mainly developed for the case of a horizontal surface observation. However in practice we often have to work in difficult terrain surface. Conducting interpretation without the influence of topography can cause non-existent anomalies on sections. This raises the problem of studying the impact of different shapes of ground surface relief on the results of electrical prospecting's research. This research examines the numerical solutions of the direct problem of electrical prospecting for two-dimensional and three-dimensional media, taking into account the terrain. The problem is solved using the method of integral equations. The density of secondary currents on the relief surface is obtained.
Keywords: Ground surface relief, method of integral equations, numerical method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2124498 SBTAR: An Enhancing Method for Automate Test Tools
Authors: Noppakit Nawalikit, Pattarasinee Bhattarakosol
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Since Software testing becomes an important part of Software development in order to improve the quality of software, many automation tools are created to help testing functionality of software. There are a few issues about usability of these tools, one is that the result log which is generated from tools contains useless information that the tester cannot use result log to communicate efficiently, or the result log needs to use a specific application to open. This paper introduces a new method, SBTAR that improves usability of automated test tools in a part of a result log. The practice will use the capability of tools named as IBM Rational Robot to create a customized function, the function would generate new format of a result log which contains useful information faster and easier to understand than using the original result log which was generated from the tools. This result log also increases flexibility by Microsoft Word or WordPad to make them readable.Keywords: Software Automation Testing, Automated test tool, IBM Rational Robot.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1438497 The Internationalization of R&D and its Offshoring Process
Authors: Jianlin Li, Jizhen Li
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Transnational corporations (TNCs) are playing a major role in global R&D, not only through activities in their home countries but also increasingly abroad. However, the process of R&D offshoring is not yet discussed thoroughly. Based on in-depth case study on Agilent China Communications Operation, this paper presents a stage model for theorizing the R&D offshoring process. This stage model outlines 5 maturity levels of organization and the offshoring process: Subsidiary team, Mirror team, Independent team, Mirror sector and the Independent sector (from software engineering point of view, it is similar to the local team's capability level of maturity model). Moreover, the paper gives a detailed discussion on the relevant characteristics, as well as the ability/responsibility of transfer, priorities and the corresponding organization structure. It also gives the characteristics and key points of different level-s R&D offshoring implementation using actual team practice.
Keywords: Internationalization of R&D, R&D offshoring process, Multinational Corporations, Organization Level.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1652496 Determination of Moisture Diffusivity of AACin Drying Phase using Genetic Algorithm
Authors: Jan Kočí, Jiří Maděra, Miloš Jerman, Robert Černý
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The current practice of determination of moisture diffusivity of building materials under laboratory conditions is predominantly aimed at the absorption phase. The main reason is the simplicity of the inverse analysis of measured moisture profiles. However, the liquid moisture transport may exhibit significant hysteresis. Thus, the moisture diffusivity should be different in the absorption (wetting) and desorption (drying) phase. In order to bring computer simulations of hygrothermal performance of building materials closer to the reality, it is then necessary to find new methods for inverse analysis which could be used in the desorption phase as well. In this paper we present genetic algorithm as a possible method of solution of the inverse problem of moisture transport in desorption phase. Its application is demonstrated for AAC as a typical building material.
Keywords: autoclaved aerated concrete, desorption, genetic algorithm, inverse analysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1597495 Performance Analysis of MT Evaluation Measures and Test Suites
Authors: Yao Jian-Min, Lv Qiang, Zhang Jing
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Many measures have been proposed for machine translation evaluation (MTE) while little research has been done on the performance of MTE methods. This paper is an effort for MTE performance analysis. A general frame is proposed for the description of the MTE measure and the test suite, including whether the automatic measure is consistent with human evaluation, whether different results from various measures or test suites are consistent, whether the content of the test suite is suitable for performance evaluation, the degree of difficulty of the test suite and its influence on the MTE, the relationship of MTE result significance and the size of the test suite, etc. For a better clarification of the frame, several experiment results are analyzed relating human evaluation, BLEU evaluation, and typological MTE. A visualization method is introduced for better presentation of the results. The study aims for aid in construction of test suite and method selection in MTE practice.Keywords: Machine translation, natural language processing, visualization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1708494 An AK-Chart for the Non-Normal Data
Authors: Chia-Hau Liu, Tai-Yue Wang
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Traditional multivariate control charts assume that measurement from manufacturing processes follows a multivariate normal distribution. However, this assumption may not hold or may be difficult to verify because not all the measurement from manufacturing processes are normal distributed in practice. This study develops a new multivariate control chart for monitoring the processes with non-normal data. We propose a mechanism based on integrating the one-class classification method and the adaptive technique. The adaptive technique is used to improve the sensitivity to small shift on one-class classification in statistical process control. In addition, this design provides an easy way to allocate the value of type I error so it is easier to be implemented. Finally, the simulation study and the real data from industry are used to demonstrate the effectiveness of the propose control charts.
Keywords: Multivariate control chart, statistical process control, one-class classification method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2271493 Opportunities and Options for Government to Promote Corporate Social Responsibility in the Czech Republic
Authors: Pavel Adámek
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The concept of corporate social responsibility (CSR) in the Czech Republic has evolved notably during the last few years and an issue that started as an interest- and motive-based activity for businesses is becoming more commonplace. Governments have a role to play in ensuring that corporations behave according to the rules and norms of society and can legislate, foster, collaborate with businesses and endorse good practice in order to facilitate the development of CSR. The purpose of this paper is to examine the opportunities and options of CSR in government policy and research its relevance to a business sector. An increasing number of companies is engaging in responsible activities, the public awareness of CSR is rising, and customers are giving higher importance to CSR of companies in their choice. By drawing on existing CSR approach in Czech and understanding of CSR are demonstrated. The paper provides an overview, more detailed government approach of CSR.
Keywords: Approach, corporate social responsibility, government policy, instruments.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2233492 Historical Landscape Affects Present Tree Density in Paddy Field
Authors: Ha T. Pham, Shuichi Miyagawa
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Ongoing landscape transformation is one of the major causes behind disappearance of traditional landscapes, and lead to species and resource loss. Tree in paddy fields in the northeast of Thailand is one of those traditional landscapes. Using three different historical time layers, we acknowledged the severe deforestation and rapid urbanization happened in the region. Despite the general thinking of decline in tree density as consequences, the heterogeneous trend of changes in total tree density in three studied landscapes denied the hypothesis that number of trees in paddy field depend on the length of land use practice. On the other hand, due to selection of planting new trees on levees, existence of trees in paddy field now relies on their values for human use. Besides, changes in land use and landscape structure had a significant impact on decision of which tree density level is considered as suitable for the landscape.
Keywords: Aerial photographs, land use change, traditional landscape, tree in paddy fields.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1864491 Performance Evaluation for Weightlifting Lifter by Barbell Trajectory
Authors: Ying-Chen Lin, Ching-Ting Hsu, Wei-Hua Ho
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The purpose of this study is to investigate the kinematic characteristics and differences of the snatch barbell trajectory of 53 kg class female weight lifters. We take the 2014 Taiwan College Cup players as examples, and tend to make kinematic applications through the proven weightlifting barbell track system. The competition videos are taken by consumer camcorder with a tripod which set up at the side of the lifter. The results will be discussed in three parts, the first part is various lifting phase, the second part is the compare lifting between success and unsuccessful, and the third part is to compare the outstanding player with the general. Conclusion through the barbell can be used to observe the trajectories of our players lifting the usual process cannot be observed in the presence of malfunction or habits, so that the coach can find the problem and guide the players more accurately. Our system can be applied in practice and competition to increase the resilience of the lifter on the field.
Keywords: Computer aided sport training, Kinematic, Trajectory, Weightlifting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3232490 The Framework of Termination Mechanism in Modern Emergency Management
Authors: Yannan Wu, An Chen, Yan Zhao
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Termination Mechanism is an indispensible part of the emergency management mechanism. Despite of its importance in both theory and practice, it is almost a brand new field for researching. The concept of termination mechanism is proposed firstly in this paper, and the design and implementation which are helpful to guarantee the effect and integrity of emergency management are discussed secondly. Starting with introduction of the problems caused by absent termination and incorrect termination, the essence of termination mechanism is analyzed, a model based on Optimal Stopping Theory is constructed and the termination index is given. The model could be applied to find the best termination time point.. Termination decision should not only be concerned in termination stage, but also in the whole emergency management process, which makes it a dynamic decision making process. Besides, the main subjects and the procedure of termination are illustrated after the termination time point is given. Some future works are discussed lastly.Keywords: Emergency management, Termination Mechanism, Optimal Termination Model, Decision Making, Optimal StoppingTheory.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1268489 The Importance of Psychological Contracts through Leadership: The Relationship between Human Resource Strategy and Performance
Authors: Bella Llego
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The purpose of this research is: a) to investigate how the HR practices influence psychological contracts, b) to examine the influence of psychological contracts to individual behavior and to contribute individually, c) to study the psychological contact through leadership. This research using mixed methods, qualitative and quantitative research methods were utilized to gather the data collected using a qualitative method by the HR Manager who is in charge of the trainings from the staffs and quantitative method (survey) by using questionnaire was utilized to draw upon and to elaborate on the recurring themes present during the interviews. The survey was done to 400 staffs of the company. The study found that leadership styles supporting the firm’s HR strategy is the key in making psychological contracts that benefit both the firm and its members.
Keywords: Human Resource Performance Practice, and Leadership, Psychological Contacts, Relationship of Managers and staffs.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4009488 Peer-Mediated Intervention for Social Communication Difficulties in Adolescents with Autism: Literature Review and Research Recommendations
Authors: Christine L. Cole
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Adolescents with Autism Spectrum Disorders (ASD) often experience social-communication difficulties that negatively impact their social interactions with typical peers. However, unlike other age and disability groups, there is little intervention research to inform best practice for these students. One evidence-based strategy for younger students with ASD is peer-mediated intervention (PMI). PMI may be particularly promising for use with adolescents, as peers are readily available and are natural experts for encouraging authentic high school conversations. This paper provides a review of previous research that evaluated the use of PMI to improve the socialcommunication skills of students with ASD. Specific intervention features associated with positive student outcomes are identified and recommendations for future research are provided. Adolescents with ASD are targeted due the critical importance of social conversation at the high school level.
Keywords: Autism, peer-mediation, social communication, adolescents.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3547487 Stakeholder Background and Knowledge Regarding Green Home Rating in Malaysia
Authors: Muhammad Azzam Ismail, Fahanim Abdul Rashid, Deo Prasad
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Green home rating has emerged as an important agenda to practice the principles of sustainability. In Malaysia, the establishment of the 'Green Building Index ' Residential New Construction- (GBI-RNC) has brought this agenda closer to the stakeholders of the local green building industry. GBI-RNC focuses on the evaluation of the environmental impacts posed by houses rather than assessing the Triple-Bottom-Line (TBL) of Sustainability which also include socio-economic factors. Therefore, as part of a wider study, a survey was conducted to gather the backgrounds of green building stakeholders in Malaysia and their responses to a number of exploratory questions regarding the setting up of a framework to rate green homes against the TBL. This paper reports the findings from Section A and B from this survey and discusses them accordingly with a conclusion that forms part of the basis for a new generation green home rating framework specifically for use in Malaysia.Keywords: Green home rating, Malaysia, stakeholder surveyanalysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1598486 Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia
Authors: Levan Sabauri
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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.
Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 817485 Traffic Density Estimation for Multiple Segment Freeways
Authors: Karandeep Singh, Baibing Li
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Traffic density, an indicator of traffic conditions, is one of the most critical characteristics to Intelligent Transport Systems (ITS). This paper investigates recursive traffic density estimation using the information provided from inductive loop detectors. On the basis of the phenomenological relationship between speed and density, the existing studies incorporate a state space model and update the density estimate using vehicular speed observations via the extended Kalman filter, where an approximation is made because of the linearization of the nonlinear observation equation. In practice, this may lead to substantial estimation errors. This paper incorporates a suitable transformation to deal with the nonlinear observation equation so that the approximation is avoided when using Kalman filter to estimate the traffic density. A numerical study is conducted. It is shown that the developed method outperforms the existing methods for traffic density estimation.Keywords: Density estimation, Kalman filter, speed-densityrelationship, Traffic surveillance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1838484 Horizontal Dimension of Constitutional Social Rights
Authors: Monika Florczak-Wątor
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The main purpose of this paper is to determine the applicability of the constitutional social rights in the so-called horizontal relations, i.e. the relations between private entities. Nowadays the constitutional rights are more and more often violated by private entities and not only by the state. The private entities interfere with the privacy of individuals, limit their freedom of expression or disturb their peaceful gatherings. International corporations subordinate individuals in a way which may limit their constitutional rights. These new realities determine the new role of the constitution in protecting human rights. The paper will aim at answering two important questions. Firstly, are the private entities obliged to respect the constitutional social rights of other private entities and can they be liable for violation of these rights? Secondly, how the constitutional social rights can receive horizontal effect? Answers to these questions will have a significant meaning for the popularisation of the practice of applying the Constitution among the citizens as well as for the courts which settle disputes between them.
Keywords: Constitution, horizontal application, private relations, social rights.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2193483 Reliability Based Optimal Design of Laterally Loaded Pile with Limited Residual Strain Energy Capacity
Authors: M. Movahedi Rad
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In this study, a general approach to the reliability based limit analysis of laterally loaded piles is presented. In engineering practice the uncertainties play a very important role. The aim of this study is to evaluate the lateral load capacity of free-head and fixed-head long pile when plastic limit analysis is considered. In addition to the plastic limit analysis to control the plastic behaviour of the structure, uncertain bound on the complementary strain energy of the residual forces is also applied. This bound has significant effect for the load parameter. The solution to reliability-based problems is obtained by a computer program which is governed by the reliability index calculation.Keywords: Reliability, laterally loaded pile, residual strain energy, probability, limit analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1903482 Social Organization of Kazakhstani Business under Conditions of Customs Union and Common Free Market Zone: Empirical Study Practice
Authors: Zh. Nurbekova, Z. Zhanazarova, A. Beissenova
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This article is devoted to the analysis of results of sociological researches carried out by authors directed on studying of opinion of representatives of small, medium and big business on formation of the Customs Union, Common Free Market Zone with participation of Kazakhstan, Russia and Belarus. It-s forecasted that companies, their branches will interpenetrate with registration and moving their businesses to regions with more beneficial conditions. They say that in Kazakhstan there are more profitable geo-strategic operating environment for business and lower taxes. Russia using this opportunity will create new conditions for expansion into other countries of Central Asia and China. Opinions of participants of questionnaire and expert poll different in estimation of value of these two integration mechanisms since market segments on the one hand extend, but also on the other hand - loss of exclusive influence in certain fields of activity.Keywords: Customs Union, Kazakhstan, sociological research.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1408481 The Influence of the Normative Gender Binary in Diversity Management: Including Gender Diversity in Human Resources
Authors: Robin C. Ladwig
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Human resources, especially diversity management, play a significant role in the recruitment, retainment, and management of transgender and gender diverse individuals in organisations. Although, the inclusion of transgender and gender diversity as part of gender identity diversity has been mostly neglected within the diversity management practice and research. One reason is cisnormative gender binarism that limits inclusive diversity and human resource management which leads to the exclusion and discrimination of transgender and gender diverse employees. This qualitative multi-method research found three stages of diversity management to engage with transgender and gender diversity in the organisational context: intuitive, reactive, and proactive. While the influence of cisnormative gender binarism and the awareness of transgender and gender diversity varies between these three forms, the application of the queering approach to diversity management could increase the inclusion of gender identity diversity beyond the gender binary.
Keywords: Cisnormativity, diversity management, gender binarism, transgender, gender diversity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 517480 Measuring Teachers- Beliefs about Mathematics: A Fuzzy Set Approach
Authors: M.A. Lazim, M.T.Abu Osman
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This paper deals with the application of a fuzzy set in measuring teachers- beliefs about mathematics. The vagueness of beliefs was transformed into standard mathematical values using a fuzzy preferences model. The study employed a fuzzy approach questionnaire which consists of six attributes for measuring mathematics teachers- beliefs about mathematics. The fuzzy conjoint analysis approach based on fuzzy set theory was used to analyze the data from twenty three mathematics teachers from four secondary schools in Terengganu, Malaysia. Teachers- beliefs were recorded in form of degrees of similarity and its levels of agreement. The attribute 'Drills and practice is one of the best ways of learning mathematics' scored the highest degree of similarity at 0. 79860 with level of 'strongly agree'. The results showed that the teachers- beliefs about mathematics were varied. This is shown by different levels of agreement and degrees of similarity of the measured attributes.Keywords: belief, membership function, degree of similarity, conjoint analysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2343479 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 1113478 Tidal River Sediment Management–A Case Study in Southwestern Bangladesh
Authors: Md. Sharif Imam Ibne Amir, M. Shah Alam Khan, Mohammad Masud Kamal Khan, Mohammad Golam Rasul, Fatema Akram
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The problems of severe drainage congestion and water logging in the southwestern Bangladesh have been solved by an innovative concept, Tidal River Management (TRM). TRM involves the uniform raising of the land inside a tidal basin (beel) while simultaneously maintaining the proper drainage capacity in the river. The present practice of TRM is to link the river with the selected beel by constructing a link canal at the entrance of which most of the sedimentation takes place. This localized sedimentation also creates drainage congestion and water logging making it unattractive to landowners who participate in the program. In this paper a functional sediment management plan is presented to get rid of this problem
Keywords: Beel, embankment, MIKE 21 Flow Model FM, Tidal River Management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4014477 Kazakhstan and Hague Conference on Private International Law: The Unification of Collision of Law in International Trade
Authors: Z. Baimagambetova, Zh. Sairambaeva
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This article discusses the prospects of participation of the Republic of Kazakhstan in Hague Conference on Private International Law on the unification of collision law in the international trade. The article analyzes some conventions on international trade. The appropriate conclusions based on the opinions of scientists and experts in this field have been made. First, all issues presented in the form of gaps or spaces in conventions should be the subject to direct negotiations in the course of the activities of Hague Conference, and have a comprehensive feature, be transparent and taken under simplified procedure. Secondly, one should not underestimate the value of conventions that do not become active due to various reasons and having a positive impact on the development and improvement of national legislation and practice in the field of private international law. Thirdly, Kazakhstan has to reconsider its attitude to Hague Conference, having become its full member and aiming at providing constructive and fruitful cooperation with both the organization itself and its member states.Keywords: Hague Conference on Private International Law, Hague Conventions, unification, collision norms, international trade, international private law, integration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2401476 Comparison of E-Waste Management in Switzerland and in Australia: A Qualitative Content Analysis
Authors: Md Tasbirul Islam, Pablo Dias, Nazmul Huda
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E-waste/Waste electrical and electronic equipment (WEEE) is one of the fastest growing waste streams across the globe. This paper aims to compare the e-waste management system in Switzerland and Australia in terms of four features - legislative initiatives, disposal practice, collection and financial mechanisms. The qualitative content analysis is employed as a research method in the study. Data were collected from various published academic research papers, industry reports, and web sources. In addition, a questionnaire survey is conducted in Australia to understand the public awareness and opinions on the features. The results of the study provide valuable insights to policymakers in Australia developing better e-waste management system in conjunction with the public consensus, and the state-of-the-art operational strategies currently being practiced in Switzerland.Keywords: E-waste management, WEEE, awareness, pro-environmental behavior, Australia, Switzerland.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1759475 Optimal Mitigation of Slopes by Probabilistic Methods
Authors: D. De-León-Escobedo, D. J. Delgado-Hernández, S. Pérez
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A probabilistic formulation to assess the slopes safety under the hazard of strong storms is presented and illustrated through a slope in Mexico. The formulation is based on the classical safety factor (SF) used in practice to appraise the slope stability, but it is introduced the treatment of uncertainties, and the slope failure probability is calculated as the probability that SF<1. As the main hazard is the rainfall on the area, statistics of rainfall intensity and duration are considered and modeled with an exponential distribution. The expected life-cycle cost is assessed by considering a monetary value on the slope failure consequences. Alternative mitigation measures are simulated, and the formulation is used to get the measures driving to the optimal one (minimum life-cycle costs). For the example, the optimal mitigation measure is the reduction on the slope inclination angle.
Keywords: Expected life-cycle cost, failure probability, slopes failure, storms.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 784