Search results for: problem-solution strategies.
430 Developing an Audit Quality Model for an Emerging Market
Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri
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The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.Keywords: Audit quality, integrated audit quality model, audit supply, demand for audit service, grounded theory.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1273429 Characterizing the Geometry of Envy Human Behaviour Using Game Theory Model with Two Types of Homogeneous Players
Authors: A. S. Mousa, R. I. Rajab, A. A. Pinto
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An envy behavioral game theoretical model with two types of homogeneous players is considered in this paper. The strategy space of each type of players is a discrete set with only two alternatives. The preferences of each type of players is given by a discrete utility function. All envy strategies that form Nash equilibria and the corresponding envy Nash domains for each type of players have been characterized. We use geometry to construct two dimensional envy tilings where the horizontal axis reflects the preference for players of type one, while the vertical axis reflects the preference for the players of type two. The influence of the envy behavior parameters on the Cartesian position of the equilibria has been studied, and in each envy tiling we determine the envy Nash equilibria. We observe that there are 1024 combinatorial classes of envy tilings generated from envy chromosomes: 256 of them are being structurally stable while 768 are with bifurcation. Finally, some conditions for the disparate envy Nash equilibria are stated.Keywords: Game theory, Nash Equilibrium, envy Nash Equilibrium, geometric tilings, bifurcation thresholds.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 807428 Challenges and Proposed Solutions toward Successful Dealing with E-Waste in Kuwait
Authors: Salem Alajmi, Bader Altaweel
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Kuwait, like many parts of the world, has started facing the dangerous growth of electrical and electronic waste. This growth has been noted in last two decades, emerging with the development of mobile phones, computers, TVs, as well as other electronic devices and electrical equipment. Kuwait is already among the highest global producers of electronic waste (e-waste) in kg per capita. Furthermore, Kuwait is among the global countries that set high-level future targets in renewable energy projects. Accumulation of this electronic waste, as well as accelerated renewable energy projects, will lead to the increase of future threats to the country. In this research, factors that lead to the increase the e-waste in Kuwait are presented. Also, the current situations of dealing with e-waste in the country as well as the associated challenges are examined. The impact of renewable energy projects on future e-waste accumulation is considered. Moreover, this research proposes the best strategies and practices toward successfully dealing with the waste of electronic devices and renewable energy technologies.
Keywords: E-waste, landfill, environmental management, valuable metals, hazardous materials.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1493427 Determinants of R&D Outsourcing at Japanese Firms: Transaction Cost and Strategic Management Perspectives
Authors: Dai Miyamoto
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This paper examines the factors, which determine R&D outsourcing behaviour at Japanese firms, from the viewpoints of transaction cost and strategic management, since the latter half of the 1990s. This study uses empirical analysis, which involves the application of large-sample data. The principal findings of this paper are listed below. Firms that belong to a wider corporate group are more active in executing R&D outsourcing activities. Diversification strategies such as the expansion of product and sales markets have a positive effect on the R&D outsourcing behaviour of firms. Moreover, while quantitative R&D resources have positive influences on R&D outsourcing, qualitative indices have no effect. These facts suggest that R&D outsourcing behaviour of Japanese firms are consistent with the two perspectives of transaction cost and strategic management. Specifically, a conventional corporate group network plays an important role in R&D outsourcing behaviour. Firms that execute R&D outsourcing leverage 'old' networks to construct 'new' networks and use both networks properly.Keywords: Corporate Group Networks, R&D Outsourcing, Strategic Management Perspective, Transaction Cost Perspective.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1669426 The Effectiveness of ICT-Assisted PBL on College-Level Nano Knowledge and Learning Skills
Authors: Ya-Ting Carolyn Yang, Ping-Han Cheng, Shi-Hui Gilbert Chang, Terry Yuan-Fang Chen, Chih-Chieh Li
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Nanotechnology is widely applied in various areas so professionals in the related fields have to know more than nano knowledge. In the study, we focus on adopting ICT-assisted PBL in college general education to foster professionals who possess multiple abilities. The research adopted a pretest and posttest quasi-experimental design. The control group received traditional instruction, and the experimental group received ICT-assisted PBL instruction. Descriptive statistics will be used to describe the means, standard deviations, and adjusted means for the tests between the two groups. Next, analysis of covariance (ANCOVA) will be used to compare the final results of the two research groups after 6 weeks of instruction. Statistics gathered in the end of the research can be used to make contrasts. Therefore, we will see how different teaching strategies can improve students’ understanding about nanotechnology and learning skills.
Keywords: Nanotechnology, science education, project-based learning, information and communication technology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2066425 The Strategies for Teaching Digital Art in the Classroom as a Way of Enhancing Pupils’ Artistic Creativity
Authors: Aber Salem Aboalgasm, Rupert Ward
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Teaching art by digital means is a big challenge for the majority of teachers of art and design in primary schools, yet it allows relationships between art, technology and creativity to be clearly identified. The aim of this article is to present a modern way of teaching art, using digital tools in the art classroom to improve creative ability in pupils aged between nine and eleven years. It also presents a conceptual model for creativity based on digital art. The model could be useful for pupils interested in learning to draw by using an e-drawing package, and for teachers who are interested in teaching modern digital art in order to improve children’s creativity. By illustrating the strategy of teaching art through technology, this model may also help education providers to make suitable choices about which technological approaches are most effective in enhancing students’ creative ability, and which digital art tools can benefit children by developing their technical skills. It is also expected that use of this model will help to develop skills of social interaction, which may in turn improve intellectual ability.
Keywords: Digital tools, motivation, creative activity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3088424 Explanatory of Relationship between Learning Motivation and Learning Performance
Authors: Chih Chin Yang
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In this paper, the relationship between learning motivation and learning performance is explored by using exchange theory. The relationship is concluded that external performance can raise learning motivation and then increase learning performance. The internal performance should be not completely neglected and the external performance should be not attached important excessively. The parents need self-study and must be also reeducated. The existing education must be improved in raise of internal performance. The incorrect learning thinking will mislead the students, parents, and educators of next generation, when the students obtain good learning performance in the learning environment with excess stimulants. Over operation of external performance will result abnormal learning thinking and violating learning goal. Learning is not only to obtain performance. Learning quality and learning performance will be limited as without learning motivation. The best learning motivation is, the best learning performance is. The learning for reward is not good for learning performance. Strategies of promoting life-long learning are including the encouraging for learner, establishment of good interaction learning environment, and the advertisement of the merit and the importance of life-long learning, which can let the learner with the correct learning motivation.Keywords: exchange theory, learning motivation, learning performance, learning quality
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1610423 Reduction in Population Growth under Various Contraceptive Strategies in Uttar Pradesh, India
Authors: Prashant Verma, K. K. Singh, Anjali Singh, Ujjaval Srivastava
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Contraceptive policies have been derived to achieve desired reductions in the growth rate and also, applied to the data of Uttar-Pradesh, India for illustration. Using the Lotka’s integral equation for the stable population, expressions for the proportion of contraceptive users at different ages have been obtained. At the age of 20 years, 42% of contraceptive users is imperative to reduce the present annual growth rate of 0.036 to 0.02, assuming that 40% of the contraceptive users discontinue at the age of 25 years and 30% again continue contraceptive use at age 30 years. Further, presuming that 75% of women start using contraceptives at the age of 23 years, and 50% of the remaining women start using contraceptives at the age of 28 years, while the rest of them start using it at the age of 32 years. If we set a minimum age of marriage as 20 years, a reduction of 0.019 in growth rate will be obtained. This study describes how the level of contraceptive use at different age groups of women reduces the growth rate in the state of Uttar Pradesh. The article also promotes delayed marriage in the region.
Keywords: Child bearing, contraceptive devices, contraceptive policies, population growth, stable population.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 641422 Machine Learning-Enabled Classification of Climbing Using Small Data
Authors: Nicholas Milburn, Yu Liang, Dalei Wu
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Athlete performance scoring within the climbing domain presents interesting challenges as the sport does not have an objective way to assign skill. Assessing skill levels within any sport is valuable as it can be used to mark progress while training, and it can help an athlete choose appropriate climbs to attempt. Machine learning-based methods are popular for complex problems like this. The dataset available was composed of dynamic force data recorded during climbing; however, this dataset came with challenges such as data scarcity, imbalance, and it was temporally heterogeneous. Investigated solutions to these challenges include data augmentation, temporal normalization, conversion of time series to the spectral domain, and cross validation strategies. The investigated solutions to the classification problem included light weight machine classifiers KNN and SVM as well as the deep learning with CNN. The best performing model had an 80% accuracy. In conclusion, there seems to be enough information within climbing force data to accurately categorize climbers by skill.
Keywords: Classification, climbing, data imbalance, data scarcity, machine learning, time sequence.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 547421 Blockchain Based Hydrogen Market: A Paradigm-Shifting Innovative Solution for Climate-Friendly and Sustainable Structural Change
Authors: Volker Wannack
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Regional and global strategies focusing on hydrogen (H2) and blockchain technologies are fueling remarkable advancements. These strategies underpin the revolutionary 'Blockchain Based Hydrogen Market (BBH2)' project, with the primary objective of creating a Blockchain Minimum Viable Product (B-MVP) tailored to the hydrogen market. The B-MVP harnesses blockchain's capabilities, establishing a unified platform for secure, automated transactions via smart contracts. This innovation promises to reshape hydrogen logistics, trade, and transactions. The B-MVP carries transformative potential across diverse sectors, benefiting renewable energy producers, surplus energy-based hydrogen manufacturers, grid operators, and consumers. By implementing standardized, automated, tamper-proof processes, it bolsters cost-efficiency and enables transparent, traceable transactions. Its core mission is to verify the integrity of 'green' hydrogen, tracing its journey from renewable producers to end-users. This emphasis on transparency fosters economic, ecological, and social sustainability within a secure, transparent market. A standout feature of the B-MVP is its cross-border adaptability, obviating the need for nation-specific data storage, and broadening its global reach. This adaptability also spurs long-term job creation by establishing a dedicated blockchain operating firm. By attracting skilled labor and offering training, the B-MVP fortifies the hydrogen sector's workforce. Furthermore, it catalyzes innovative business models, luring more companies and startups, contributing to sustained job growth. For example, data analysis can tailor tariffs to offer demand-centric network capacities to producers and operators, providing tamper-proof pricing options to redistributors and end-customers. Beyond technological and economic progress, the B-MVP amplifies the prominence of national and international standards efforts. The region implementing the B-MVP becomes recognized as a pioneer in climate-friendly, sustainable, and forward-thinking practices, generating interest and attention beyond its geographic boundaries. Additionally, it fosters knowledge transfer between academia and industry, promoting scientific advancements, aligning with innovation management, and nurturing an innovation culture in the hydrogen sector. Through blockchain-hydrogen integration, the B-MVP champions comprehensive innovation, contributing to a sustainable future in the hydrogen industry. Implementation involves evaluating blockchain tech, developing smart contracts, and ensuring interoperability with existing systems. Scalability testing and data format development further validate the B-MVP's potential. BBH2 secures funding under the 'Technology Offensive Hydrogen,' a part of the Federal Ministry of Economics and Climate Protection's 7th Energy Research Program.
Keywords: Hydrogen, blockchain, sustainability, structural change.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 142420 The Journey of a Malicious HTTP Request
Authors: M. Mansouri, P. Jaklitsch, E. Teiniker
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SQL injection on web applications is a very popular kind of attack. There are mechanisms such as intrusion detection systems in order to detect this attack. These strategies often rely on techniques implemented at high layers of the application but do not consider the low level of system calls. The problem of only considering the high level perspective is that an attacker can circumvent the detection tools using certain techniques such as URL encoding. One technique currently used for detecting low-level attacks on privileged processes is the tracing of system calls. System calls act as a single gate to the Operating System (OS) kernel; they allow catching the critical data at an appropriate level of detail. Our basic assumption is that any type of application, be it a system service, utility program or Web application, “speaks” the language of system calls when having a conversation with the OS kernel. At this level we can see the actual attack while it is happening. We conduct an experiment in order to demonstrate the suitability of system call analysis for detecting SQL injection. We are able to detect the attack. Therefore we conclude that system calls are not only powerful in detecting low-level attacks but that they also enable us to detect highlevel attacks such as SQL injection.
Keywords: Linux system calls, Web attack detection, Interception.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1994419 Causes of Final Account Closing Delay: A Theoretical Framework
Authors: Zarabizan Zakaria, Syuhaida Ismail, Aminah Md. Yusof
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Delay can be defined as time overrun or extension of time to complete the project. There are high possibilities that delay issues in final account closing cannot be avoided especially in construction project in Malaysia which is unique and dynamic in the terms of nature of design and technical skill. Delay in final account closing is a situation when the actual planning (time and budget allocation) of a construction project exceeds the planned schedule or on the other hand, final account closing exceeds the time and other provisions specified in the contract. The causes of delay discussed in this paper are appraised from the literature review. There are two main types of delay: excusable delay and non-excusable delay. The literature reviews on the delay in final account closing which is then translated into a theoretical framework are summarized in the context of construction players and academician perspective. It is anticipated that the finding reported in this paper could assist the planning of future strategies and guidelines of final account closing for the betterment of construction projects in Malaysia.
Keywords: Construction industry, construction contract, final account closing, delay.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4696418 In situ Modelling of Lateral-Torsional Vibration of a Rotor-Stator with Multiple Parametric Excitations
Authors: B. X. Tchomeni, A. A. Alugongo, L. M. Masu
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This paper presents a 4-DOF nonlinear model of a cracked de Laval rotor-stator system derived based on Energy Principles. The model has been used to simulate coupled torsionallateral response of the faulty system with multiple parametric excitations; rotor-stator-rub, a breathing transverse crack, eccentric mass and an axial force. Nonlinearity of a “breathing” crack is incorporated in the model using a simple hinge mechanism suitable for a shallow crack. Response of the system while passing via its critical speed with intermittent rotor-stator rub is analyzed. Effects of eccentricity with phase and acceleration are investigated. Features of crack, rub and eccentricity in vibration response are explored for condition monitoring. The presence of a crack and rub are observable in the power spectrum despite excitations by an axial force and rotor unbalance. Obtained results are consistent with existing literature and could be adopted into rotor condition monitoring strategies.
Keywords: Axial force, Crack, Nonlinear, Rotor-Stator, Rub.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2203417 A Quantitative Study Identifying the Prevalence of Anxiety in Dyslexic Students in Higher Education
Authors: Amanda Abbott-Jones
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Adult students with dyslexia in higher education can receive support for their cognitive needs but may also experience negative emotion such as anxiety due to their dyslexia in connection with their studies. This paper aims to test the hypothesis that adult dyslexic learners have a higher prevalence of academic and social anxiety than their non-dyslexic peers. A quantitative approach was used to measure differences in academic and social anxiety between 102 students with a formal diagnosis of dyslexia compared to 72 students with no history of learning difficulties. Academic and social anxiety was measured in a questionnaire based on the State-Trait Anxiety Inventory. Findings showed that dyslexic students showed statistically significant higher levels of academic, but not social anxiety in comparison to the non-dyslexic sample. Dyslexic students in higher education show academic anxiety levels that are well above what is shown by students without dyslexia. The implications of this for the dyslexia practitioner is that delivery of strategies to deal with anxiety should be seen equally as important, if not more so, than interventions to deal with cognitive difficulties.Keywords: Academic, anxiety, dyslexia, quantitative, students, university.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1302416 The Model to Calculate the Cost of Money to the Breakdown of Deposits and Banking Service
Authors: Javad Elkaie Behjati, Mehrzad Minouei
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The present study aimed to assess the cost of money based on separating deposits and identifying actions and costs affecting in the process of cost of money in EN Bank of Iran (also known as Eghtesad Novin Bank). The method to calculate the cost of money is based on Activity-Based Costing (ABC). To conduct the study, the required data including deposits in banks and absorbed costs related to the same deposits were extracted from the financial statements of the bank. In order to cost the bank services properly as well as determining the commercial strategies required by commercial units, the data are precisely studied and the cost of each deposit is calculated according to the ABC. Eventually, the factors helping to improve the cost management and also a new model to calculate the cost of money in the bank are presented by some applicable formulas. Furthermore, some offers have been provided for users of both sections, in the practical section in commercial units and the theoretical one in universities.Keywords: The cost of money, activity-based costing, banking, bank deposits, bank fees, services bank.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 842415 Measuring the CSR Company-Stakeholder Fit
Authors: Armando Calabrese, Roberta Costa, Tamara Menichini, Francesco Rosati
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As a company competitiveness depends more and more on the relationship with its stakeholders, the topic of companystakeholder fit is becoming increasingly important. This fit affects the extent to which a stakeholder perceives CSR company commitment, values and behaviors and, therefore, stakeholder identification in a company and his/her loyalty to it. Consequently, it is important to measure the alignment or the gap between stakeholder CSR demands, values, preferences and perceptions, and the company CSR disclosed commitment, values and policies. In this paper, in order to assess the company-stakeholder fit about corporate responsibility, an innovative CSR fit positioning matrix is proposed. This matrix is based on the measurement of a company CSR disclosed commitment and stakeholder perceived and required commitment. The matrix is part of a more complex methodology based on Global Reporting Initiative (GRI) indicators, content analysis and stakeholder questionnaires. This methodology provides appropriate indications for helping companies to achieve CSR company-stakeholder fit, by leveraging both CSR commitment and communication. Moreover, it could be used by top management for comparing different companies and stakeholders, and for planning specific CSR strategies, policies and activities.
Keywords: Company-Stakeholder fit, Corporate Social Responsibility (CSR), CSR Positioning Matrix, Global Reporting Initiative (GRI), Stakeholder Orientation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2942414 Intellectual Capital and Competitive Advantage: An Analysis of the Biotechnology Industry
Authors: Campisi Domenico, Costa Roberta
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Intellectual capital measurement is a central aspect of knowledge management. The measurement and the evaluation of intangible assets play a key role in allowing an effective management of these assets as sources of competitiveness. For these reasons, managers and practitioners need conceptual and analytical tools taking into account the unique characteristics and economic significance of Intellectual Capital. Following this lead, we propose an efficiency and productivity analysis of Intellectual Capital, as a determinant factor of the company competitive advantage. The analysis is carried out by means of Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI). These techniques identify Bests Practice companies that have accomplished competitive advantage implementing successful strategies of Intellectual Capital management, and offer to inefficient companies development paths by means of benchmarking. The proposed methodology is employed on the Biotechnology industry in the period 2007-2010.
Keywords: Data Envelopment Analysis, Innovation, Intangible assets, Intellectual Capital, Malmquist Productivity Index.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1913413 Computer Assisted Learning in a Less Resource Region
Authors: Hamidullah Sokout, Samiullah Paracha, Abdul Rashid Ahmadi
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Passing the entrance exam to a university is a major step in one's life. University entrance exam commonly known as Kankor is the nationwide entrance exam in Afghanistan. This examination is prerequisite for all public and private higher education institutions at undergraduate level. It is usually taken by students who are graduated from high schools. In this paper, we reflect the major educational school graduates issues and propose ICT-based test preparation environment, known as ‘Online Kankor Exam Prep System’ to give students the tools to help them pass the university entrance exam on the first try. The system is based on Intelligent Tutoring System (ITS), which introduced an essential package of educational technology for learners that features: (I) exam-focused questions and content; (ii) self-assessment environment; and (iii) test preparation strategies in order to help students to acquire the necessary skills in their carrier and keep them up-to-date with instruction.
Keywords: Web-based test prep systems, Learner-centered design, E-Learning, Intelligent tutoring system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1942412 An Improved Dynamic Window Approach with Environment Awareness for Local Obstacle Avoidance of Mobile Robots
Authors: Baoshan Wei, Shuai Han, Xing Zhang
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Local obstacle avoidance is critical for mobile robot navigation. It is a challenging task to ensure path optimality and safety in cluttered environments. We proposed an Environment Aware Dynamic Window Approach in this paper to cope with the issue. The method integrates environment characterization into Dynamic Window Approach (DWA). Two strategies are proposed in order to achieve the integration. The local goal strategy guides the robot to move through openings before approaching the final goal, which solves the local minima problem in DWA. The adaptive control strategy endows the robot to adjust its state according to the environment, which addresses path safety compared with DWA. Besides, the evaluation shows that the path generated from the proposed algorithm is safer and smoother compared with state-of-the-art algorithms.Keywords: Adaptive control, dynamic window approach, environment aware, local obstacle avoidance, mobile robots.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1272411 Evaluation of Hazardous Status of Avenue Trees in University of Port Harcourt
Authors: F. S. Eguakun, T. C. Nkwor
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Trees in the university environment are uniquely position; however, they can also present a millstone to the infrastructure and humans they coexist with. The numerous benefits of trees can be negated due to poor tree health and anthropogenic activities and as such can become hazardous. The study aims at evaluating the hazardous status of avenue trees in University of Port Harcourt. Data were collected from all the avenue trees within the selected major roads in the University. Tree growth variables were measured and health condition of the avenue trees were assessed as an indicator of some structural defects. The hazard status of the avenue trees was determined. Several tree species were used as avenue trees in the University however, Azadirachta indica (81%) was found to be most abundant. The result shows that only 0.3% avenue tree species was found to pose severe harzard in Abuja part of the University. Most avenue trees (55.2%) were rated as medium hazard status. Due to the danger and risk associated with hazardous trees, the study recommends that good and effective management strategies be implemented so as to prevent future damages from trees with small or medium hazard status.
Keywords: Avenue tree, hazard status, inventory, urban.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 700410 Convergence of National Regulations with IFRS for SMEs: Empirical Evidences in the Case of Romania
Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu
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The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently regulators are considering various implementation strategies of this standard. Romania is a member of the European Union since 2007, thus accounting regulations were issued in order to ensure compliance with the European Accounting Directives. As the European Commission rejected recently the mandatory use of IFRS for SMEs, regulatory bodies from the Member States have to decide if the standard will affect or not the accounting practices of SMEs from their countries. Recently IASB invited stakeholders to discuss the revision of IFRS for SMEs. Empirical studies on the differences and similarities between national standards and IFRS for SMEs could inform decision makers on the actual level of convergence in different countries. The purpose of this paper is to provide empirical evidences on the convergence of the Romanian regulations with IFRS for SMEs analyzing the results in the context of the last revisions proposed to the EU Accounting Directives.Keywords: EU Accounting Directives, IFRS for SMEs, national regulations
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2839409 Modeling of a Small Unmanned Aerial Vehicle
Authors: A. Elsayed Ahmed, A. Hafez, A. N. Ouda, H. Eldin Hussein Ahmed, H. Mohamed Abd-Elkader
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Unmanned aircraft systems (UAS) are playing increasingly prominent roles in defense programs and defense strategies around the world. Technology advancements have enabled the development of it to do many excellent jobs as reconnaissance, surveillance, battle fighters, and communications relays. Simulating a small unmanned aerial vehicle (SUAV) dynamics and analyzing its behavior at the preflight stage is too important and more efficient. The first step in the UAV design is the mathematical modeling of the nonlinear equations of motion. . In this paper, a survey with a standard method to obtain the full non-linear equations of motion is utilized, and then the linearization of the equations according to a steady state flight condition (trimming) is derived. This modeling technique is applied to an Ultrastick-25e fixed wing UAV to obtain the valued linear longitudinal and lateral models. At the end the model is checked by matching between the behavior of the states of the nonlinear UAV and the resulted linear model with doublet at the control surfaces.
Keywords: Equations of motion, linearization, modeling, nonlinear model, UAV.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5602408 A New Framework for Evaluation and Prioritization of Suppliers using a Hierarchical Fuzzy TOPSIS
Authors: Mohammad Taghi Taghavifard, Danial Mirheydari
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This paper suggests an algorithm for the evaluation and selection of suppliers. At the beginning, all the needed materials and services used by the organization were identified and categorized with regard to their nature by ABC method. Afterwards, in order to reduce risk factors and maximize the organization's profit, purchase strategies were determined. Then, appropriate criteria were identified for primary evaluation of suppliers applying to the organization. The output of this stage was a list of suppliers qualified by the organization to participate in its tenders. Subsequently, considering a material in particular, appropriate criteria on the ordering of the mentioned material were determined, taking into account the particular materials' specifications as well as the organization's needs. Finally, for the purpose of validation and verification of the proposed model, it was applied to Mobarakeh Steel Company (MSC), the qualified suppliers of this Company are ranked by the means of a Hierarchical Fuzzy TOPSIS method. The obtained results show that the proposed algorithm is quite effective, efficient and easy to apply.Keywords: ABC analysis, Hierarchical Fuzzy TOPSIS, Primary supplier evaluation, Purchasing strategy, supplier selection
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1396407 Studying the Theoretical and Laboratory Design of a Concrete Frame and Optimizing Its Design for Impact and Earthquake Resistance
Authors: Mehrdad Azimzadeh, Seyed Mohammadreza Jabbari, Mohammadreza Hosseinzadeh Alherd
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This paper includes experimental results and analytical studies about increasing resistance of single-span reinforced concreted frames against impact factor and their modeling according to optimization methods and optimizing the behavior of these frames under impact loads. During this study, about 30 designs for different frames were modeled and made using specialized software like ANSYS and Sap and their behavior were examined under variable impacts. Then suitable strategies were offered for frames in terms of concrete mixing in order to optimize frame modeling. To reduce the weight of the frames, we had to use fine-grained stones. After designing about eight types of frames for each type of frames, three samples were designed with the aim of controlling the impact strength parameters, and a good shape of the frame was created for the impact resistance, which was a solid frame with muscular legs, and as a bond away from each other as much as possible with a 3 degree gradient in the upper part of the beam.
Keywords: Optimization, reinforced concrete, single-span frames, optimization methods of impact load.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 591406 Stabilization of a Three-Pole Active Magnetic Bearing by Hybrid Control Method in Static Mode
Authors: Mahdi Kiani, Hassan Salarieh, Aria Alasty, S. Mahdi Darbandi
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The design and implementation of the hybrid control method for a three-pole active magnetic bearing (AMB) is proposed in this paper. The system is inherently nonlinear and conventional nonlinear controllers are a little complicated, while the proposed hybrid controller has a piecewise linear form, i.e. linear in each sub-region. A state-feedback hybrid controller is designed in this study, and the unmeasurable states are estimated by an observer. The gains of the hybrid controller are obtained by the Linear Quadratic Regulator (LQR) method in each sub-region. To evaluate the performance, the designed controller is implemented on an experimental setup in static mode. The experimental results show that the proposed method can efficiently stabilize the three-pole AMB system. The simplicity of design, domain of attraction, uncomplicated control law, and computational time are advantages of this method over other nonlinear control strategies in AMB systems.Keywords: Active magnetic bearing, three pole AMB, hybrid control, Lyapunov function.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1565405 An Adaptive Hand-Talking System for the Hearing Impaired
Authors: Zhou Yu, Jiang Feng
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An adaptive Chinese hand-talking system is presented in this paper. By analyzing the 3 data collecting strategies for new users, the adaptation framework including supervised and unsupervised adaptation methods is proposed. For supervised adaptation, affinity propagation (AP) is used to extract exemplar subsets, and enhanced maximum a posteriori / vector field smoothing (eMAP/VFS) is proposed to pool the adaptation data among different models. For unsupervised adaptation, polynomial segment models (PSMs) are used to help hidden Markov models (HMMs) to accurately label the unlabeled data, then the "labeled" data together with signerindependent models are inputted to MAP algorithm to generate signer-adapted models. Experimental results show that the proposed framework can execute both supervised adaptation with small amount of labeled data and unsupervised adaptation with large amount of unlabeled data to tailor the original models, and both achieve improvements on the performance of recognition rate.Keywords: sign language recognition, signer adaptation, eMAP/VFS, polynomial segment model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1749404 A Study of Development to Take for the Enterprise of the Critical Success Factors in the Taiwan Szuchung Creek Hot Springs
Authors: Jui-Liang Hsu
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The purpose of this study was to investigate the impact of the development of Szuchung Creek take for the cause of the critical success factors, This research is to use the depth interviews, document analysis and Modified-Delphi technique survey of nine depth interviews with experts and 14 experts of Modified-Delphi technique questionnaire and inviting as the research object, Szuchung Creek Hot Springs for the scope of the study. The results show, Szuchung Creek Hot Springs development take for career success factors for the following reasons: 1. Government. 2. Opportunities. 3. Factors of production. 4. Demand conditions. 5. Corporate structure and the degree of competition. 6. Related and supporting industries. Furthermore, Szuchung Creek hot springs, itself already has a number of critical success factors. Contingent less than or inadequacies by Szuchung Creek take for the enterprise development to take for the cause of the critical success factors as the basis for correcting, planning out for local use improvement strategies to achieve the objective of sustainable management.
Keywords: Hot spring industry, Critical Success Fators, Szuchung Creek, Take for the enterprise, Modified-Delphi technique, Hot Spring Areas.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1845403 Faculty Stress at Higher Education: A Study on the Business Schools of Pakistan
Authors: Aqsa Akbar, Waheed Akhter
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Job stress is one of the most important concepts for the today-s corporate as well as institutional world. The current study is conducted to identify the causes of faculty stress at Higher Education in Pakistan. For the purpose, Public & Private Business Schools of Punjab is selected as representative of Pakistan. A sample of 300 faculty members (214 males, 86 females) responded to the survey. Regression analysis shows that the Workload, Student Related issues and Role Conflicts are the major sources contributing significantly towards producing stress. The study also revealed that Private sector faculty members experienced more stress as compared to faculty in Public sector Business Schools. Moreover, females, younger ages, lower designation & low qualification faculty members experience more stress as compared to males, older ages, higher designation and high qualification. The study yield many significant results for the policy makers of Business Institutions.Keywords: Faculty Stress, Higher Education, Stress Coping Strategies, Work Load
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2720402 Effect of Plasma Therapy on Epidermal Regeneration
Authors: Magda Bădescu, Daniela Jitaru, C.Grigoraş, L.Bădescu, I. Topala, Manuela Ciocoiu
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The purpose of our study was to compare spontaneous re-epithelisation characteristics versus assisted re-epithelisation. In order to assess re-epithelisation of the injured skin, we have imagined and designed a burn wound model on Wistar rat skin. Our aim was to create standardised, easy reproducible and quantifiable skin lesions involving entire epidermis and superficial dermis. We then have applied the above mentioned therapeutic strategies to compare regeneration of epidermis and dermis, local and systemic parameter changes in different conditions. We have enhanced the reepithelisation process under a moist atmosphere of a polyurethane wound dress modified with helium non-thermal plasma, and with the aid of direct cold-plasma treatment respectively. We have followed systemic parameters change: hematologic and biochemical parameters, and local features: oxidative stress markers and histology of skin in the above mentioned conditions. Re-epithelisation is just a part of the skin regeneration process, which recruits cellular components, with the aid of epidermal and dermal interaction via signal molecules.Keywords: Plasma medicine, re-epithelisation and tissue regeneration
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1910401 Proportion and Factors Associated with Presumptive Tuberculosis among Suspected Pediatric TB Patients
Authors: Naima Nur, Safa Islam, Saeema Islam, Md. Faridul Alam
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The study addresses the increasing challenge of pediatric presumptive tuberculosis, emphasizing the need to understand the factors associated with it. The research aims to determine the proportion of presumptive TB and factors associated with it among suspected pediatric tuberculosis patients. A cross-sectional study was conducted at ICDDR-Bangladesh, collecting specimens from suspected pediatric patients and using logistic regression for data analysis. The study found a high proportion of presumptive TB (85.7%) but no statistically significant differences between presumptive and non-presumptive TB. Theoretical importance of the study highlights the importance of identifying factors associated with presumptive TB for better control and management strategies. Specimens were collected from 84 suspected pediatric patients diagnosed with TB based on clinical symptoms/radiological findings. Microbiological tests like smear-microscopy, culture, and GeneXpert were used to isolate presumptive TB and confirmed TB. The proportion of presumptive TB was 85.7% among suspected pediatric TB patients. Among various factors that were not found to be associated with the presumptive TB. The study concludes that despite a high proportion of presumptive TB, no significant differences were found between presumptive and non-presumptive TB cases.
Keywords: Presumptive tuberculosis, confirmed tuberculosis, patient's characteristics, diagnosis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 51