Search results for: operational and capital expenses
105 Innovative Design Considerations for Adaptive Spacecraft
Authors: K. Parandhama Gowd
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Space technologies have changed the way we live in the present day society and manage many aspects of our daily affairs through Remote sensing, Navigation & Communications. Further, defense and military usage of spacecraft has increased tremendously along with civilian purposes. The number of satellites deployed in space in Low Earth Orbit (LEO), Medium Earth Orbit (MEO), and the Geostationary Orbit (GEO) has gone up. The dependency on remote sensing and operational capabilities are most invariably to be exploited more and more in future. Every country is acquiring spacecraft in one way or other for their daily needs, and spacecraft numbers are likely to increase significantly and create spacecraft traffic problems. The aim of this research paper is to propose innovative design concepts for adaptive spacecraft. The main idea here is to improve existing design methods of spacecraft design and development to further improve upon design considerations for futuristic adaptive spacecraft with inbuilt features for automatic adaptability and self-protection. In other words, the innovative design considerations proposed here are to have future spacecraft with self-organizing capabilities for orbital control and protection from anti-satellite weapons (ASAT). Here, an attempt is made to propose design and develop futuristic spacecraft for 2030 and beyond due to tremendous advancements in VVLSI, miniaturization, and nano antenna array technologies, including nano technologies are expected.
Keywords: Satellites, low earth orbit, medium earth orbit, geostationary earth orbit, self-organizing control system, anti-satellite weapons, orbital control, radar warning receiver, missile warning receiver, laser warning receiver, attitude and orbit control systems, command and data handling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 999104 Use of Vegetation and Geo-Jute in Erosion Control of Slopes in a Sub-Tropical Climate
Authors: Mohammad Shariful Islam, Shamima Nasrin, Md. Shahidul Islam, Farzana Rahman Moury
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Protection of slope and embankment from erosion has become an important issue in Bangladesh. The constructions of strong structures require large capital, integrated designing, high maintenance cost. Strong structure methods have negative impact on the environment and sometimes not function for the design period. Plantation of vetiver system along the slopes is an alternative solution. Vetiver not only serves the purpose of slope protection but also adds green environment reducing pollution. Vetiver is available in almost all the districts of Bangladesh. This paper presents the application of vetiver system with geo-jute, for slope protection and erosion control of embankments and slopes. In-situ shear tests have been conducted on vetiver rooted soil system to find the shear strength. The shear strength and effective soil cohesion of vetiver rooted soil matrix are respectively 2.0 times and 2.1 times higher than that of the bared soil. Similar trends have been found in direct shear tests conducted on laboratory reconstituted samples. Field trials have been conducted in road embankment and slope protection with vetiver at different sites. During the time of vetiver root growth the soil protection has been accomplished by geo-jute. As the geo-jute degrades with time, vetiver roots grow and take over the function of geo-jutes. Slope stability analyses showed that vegetation increase the factor of safety significantly.Keywords: Erosion, geo-jute, green technology, vegetation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4166103 Work System Design in Productivity for Small and Medium Enterprises: A Systematic Literature Review
Authors: S. Halofaki, D. R. Seenivasagam, P. Bijay, K. Singh, R. Ananthanarayanan
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This comprehensive literature review delves into the effects and applications of work system design on the performance of Small and Medium-sized Enterprises (SMEs). The review process involved three independent reviewers who screened 514 articles through a four-step procedure: removing duplicates, assessing keyword relevance, evaluating abstract content, and thoroughly reviewing full-text articles. Various criteria such as relevance to the research topic, publication type, study type, language, publication date, and methodological quality were employed to exclude certain publications. A portion of articles that met the predefined inclusion criteria were included as a result of this systematic literature review. These selected publications underwent data extraction and analysis to compile insights regarding the influence of work system design on SME performance. Additionally, the quality of the included studies was assessed, and the level of confidence in the body of evidence was established. The findings of this review shed light on how work system design impacts SME performance, emphasizing important implications and applications. Furthermore, the review offers suggestions for further research in this critical area and summarizes the current state of knowledge in the field. Understanding the intricate connections between work system design and SME success can enhance operational efficiency, employee engagement, and overall competitiveness for SMEs. This comprehensive examination of the literature contributes significantly to both academic research and practical decision-making for SMEs.
Keywords: Literature review, productivity, small and medium-sized enterprises, SMEs, work system design.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 104102 Foreign Direct Investment on Economic Growth by Industries in Central and Eastern European Countries
Authors: Shorena Pharjiani
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1665101 Green Lean TQM Human Resource Management Practices in Malaysian Automotive Companies
Authors: Noor Azlina Mohd Salleh, Salmiah Kasolang, Ahmed Jaffar
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Green Lean Total Quality Management (LTQM) Human Resource Management (HRM) System is a system comprises of HRM in Environmental Management System (EMS) practices which is integrated to TQM with Lean Manufacturing (LM) principles. HRM is essential especially in dealing with low motivation and less productive employees. The ultimate goal of this system is to focus on achieving total human resource development that is motivated and capable to optimize their creativity to be a part of Green and Lean TQM organization. A survey questionnaire was developed and distributed to 30 highly active automotive vendors in Malaysia and analyzed by Minitab v16 and SPSS v17. It was found out companies that are practicing Green LTQM HRM practices have generated more revenue and have RND capability. However, years of company establishment do not affect the openness of the company to adapt new initiatives that can help to improve the effectiveness of the operations. It was also found out the importance of training, communication and rewards for employees. The Green LTQM HRM practices framework model established in this study hopefully will give preliminary insight especially to companies that are still looking for system that can improve their productivity from managing human resource. This is preliminary study that combined 4 awards practices, ISO/TS16949, Toyota Production System SAEJ4000, MAJAICO Lean Production System and EMS focusing on highly active companies that have been involved in MAJAICO Program and Proton Vendor Development Program. Future study can be conducted to know the status at other industry as well as case study pertaining to this system.
Keywords: Automotive Industry, Lean Manufacturing, Operational Engineering Management, Total Quality Management. Environmental Management System.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4187100 Numerical Study of Bubbling Fluidized Beds Operating at Sub-atmospheric Conditions
Authors: Lanka Dinushke Weerasiri, Subrat Das, Daniel Fabijanic, William Yang
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Fluidization at vacuum pressure has been a topic that is of growing research interest. Several industrial applications (such as drying, extractive metallurgy, and chemical vapor deposition (CVD)) can potentially take advantage of vacuum pressure fluidization. Particularly, the fine chemical industry requires processing under safe conditions for thermolabile substances, and reduced pressure fluidized beds offer an alternative. Fluidized beds under vacuum conditions provide optimal conditions for treatment of granular materials where the reduced gas pressure maintains an operational environment outside of flammability conditions. The fluidization at low-pressure is markedly different from the usual gas flow patterns of atmospheric fluidization. The different flow regimes can be characterized by the dimensionless Knudsen number. Nevertheless, hydrodynamics of bubbling vacuum fluidized beds has not been investigated to author’s best knowledge. In this work, the two-fluid numerical method was used to determine the impact of reduced pressure on the fundamental properties of a fluidized bed. The slip flow model implemented by Ansys Fluent User Defined Functions (UDF) was used to determine the interphase momentum exchange coefficient. A wide range of operating pressures was investigated (1.01, 0.5, 0.25, 0.1 and 0.03 Bar). The gas was supplied by a uniform inlet at 1.5Umf and 2Umf. The predicted minimum fluidization velocity (Umf) shows excellent agreement with the experimental data. The results show that the operating pressure has a notable impact on the bed properties and its hydrodynamics. Furthermore, it also shows that the existing Gorosko correlation that predicts bed expansion is not applicable under reduced pressure conditions.
Keywords: Computational fluid dynamics, fluidized bed, gas-solid flow, vacuum pressure, slip flow, minimum fluidization velocity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 77499 Ways of Life of Undergraduate Students Based On Sufficiency Economy Philosophy in Suan Sunandha Rajabhat University
Authors: Phusit Phukamchanoad
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This study aimed to analyse the application of sufficiency economy in students’ ways of life on campus at Suan Sunandha Rajabhat University. Data was gathered through 394 questionnaires. The study results found that the majority of students were confident that “where there’s a will, there’s a way.” Overall, the students applied the sufficiency economy at a great level, along with being persons who do not exploit others, were satisfied with living their lives moderately, according to the sufficiency economy. Importance was also given to kindness and generosity. Importantly, students were happy with living according to their individual circumstances and status at the present. They saw the importance of joint life planning, self-development, and self-dependence, always learning to be satisfied with “adequate”. As for their practices and ways of life, socially relational activities rated highly, especially initiation activities for underclassmen at the university and the seniority system, which are suitable for activities on campus. Furthermore, the students knew how to build a career and find supplemental income, knew how to earnestly work according to convention to finish work, and preferred to study elective subjects which directly benefit career-wise. The students’ application of sufficiency economy philosophy principles depended on their lives in their hometowns. The students from the provinces regularly applied sufficiency economy philosophy to their lives, for example, by being frugal, steadfast, determined, avoiding negligence, and making economical spending plans; more so than the students from the capital.
Keywords: Application of Sufficiency Economy Philosophy, Way of Living, Undergraduate Students.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 277998 A Visual Analytics Tool for the Structural Health Monitoring of an Aircraft Panel
Authors: F. M. Pisano, M. Ciminello
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Aerospace, mechanical, and civil engineering infrastructures can take advantages from damage detection and identification strategies in terms of maintenance cost reduction and operational life improvements, as well for safety scopes. The challenge is to detect so called “barely visible impact damage” (BVID), due to low/medium energy impacts, that can progressively compromise the structure integrity. The occurrence of any local change in material properties, that can degrade the structure performance, is to be monitored using so called Structural Health Monitoring (SHM) systems, in charge of comparing the structure states before and after damage occurs. SHM seeks for any "anomalous" response collected by means of sensor networks and then analyzed using appropriate algorithms. Independently of the specific analysis approach adopted for structural damage detection and localization, textual reports, tables and graphs describing possible outlier coordinates and damage severity are usually provided as artifacts to be elaborated for information extraction about the current health conditions of the structure under investigation. Visual Analytics can support the processing of monitored measurements offering data navigation and exploration tools leveraging the native human capabilities of understanding images faster than texts and tables. Herein, a SHM system enrichment by integration of a Visual Analytics component is investigated. Analytical dashboards have been created by combining worksheets, so that a useful Visual Analytics tool is provided to structural analysts for exploring the structure health conditions examined by a Principal Component Analysis based algorithm.
Keywords: Interactive dashboards, optical fibers, structural health monitoring, visual analytics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 83097 Optimization of Assembly and Welding of Complex 3D Structures on the Base of Modeling with Use of Finite Elements Method
Authors: M. N. Zelenin, V. S. Mikhailov, R. P. Zhivotovsky
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It is known that residual welding deformations give negative effect to processability and operational quality of welded structures, complicating their assembly and reducing strength. Therefore, selection of optimal technology, ensuring minimum welding deformations, is one of the main goals in developing a technology for manufacturing of welded structures. Through years, JSC SSTC has been developing a theory for estimation of welding deformations and practical activities for reducing and compensating such deformations during welding process. During long time a methodology was used, based on analytic dependence. This methodology allowed defining volumetric changes of metal due to welding heating and subsequent cooling. However, dependences for definition of structures deformations, arising as a result of volumetric changes of metal in the weld area, allowed performing calculations only for simple structures, such as units, flat sections and sections with small curvature. In case of complex 3D structures, estimations on the base of analytic dependences gave significant errors. To eliminate this shortage, it was suggested to use finite elements method for resolving of deformation problem. Here, one shall first calculate volumes of longitudinal and transversal shortenings of welding joints using method of analytic dependences and further, with obtained shortenings, calculate forces, which action is equivalent to the action of active welding stresses. Further, a finiteelements model of the structure is developed and equivalent forces are added to this model. Having results of calculations, an optimal sequence of assembly and welding is selected and special measures to reduce and compensate welding deformations are developed and taken.
Keywords: Finite elements method, modeling, expected welding deformations, welding, assembling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 175796 Non-Invasive Data Extraction from Machine Display Units Using Video Analytics
Authors: Ravneet Kaur, Joydeep Acharya, Sudhanshu Gaur
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Artificial Intelligence (AI) has the potential to transform manufacturing by improving shop floor processes such as production, maintenance and quality. However, industrial datasets are notoriously difficult to extract in a real-time, streaming fashion thus, negating potential AI benefits. The main example is some specialized industrial controllers that are operated by custom software which complicates the process of connecting them to an Information Technology (IT) based data acquisition network. Security concerns may also limit direct physical access to these controllers for data acquisition. To connect the Operational Technology (OT) data stored in these controllers to an AI application in a secure, reliable and available way, we propose a novel Industrial IoT (IIoT) solution in this paper. In this solution, we demonstrate how video cameras can be installed in a factory shop floor to continuously obtain images of the controller HMIs. We propose image pre-processing to segment the HMI into regions of streaming data and regions of fixed meta-data. We then evaluate the performance of multiple Optical Character Recognition (OCR) technologies such as Tesseract and Google vision to recognize the streaming data and test it for typical factory HMIs and realistic lighting conditions. Finally, we use the meta-data to match the OCR output with the temporal, domain-dependent context of the data to improve the accuracy of the output. Our IIoT solution enables reliable and efficient data extraction which will improve the performance of subsequent AI applications.Keywords: Human machine interface, industrial internet of things, internet of things, optical character recognition, video analytic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 73995 The Impact of Large-Scale Wind Energy Development on Islands’ Interconnection to the Mainland System
Authors: Marina Kapsali, John S. Anagnostopoulos
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Greek islands’ interconnection (IC) with larger power systems, such as the mainland grid, is a crucial issue that has attracted a lot of interest; however, the recent economic recession that the country undergoes together with the highly capital intensive nature of this kind of projects have stalled or sifted the development of many of those on a more long-term basis. On the other hand, most of Greek islands are still heavily dependent on the lengthy and costly supply chain of oil imports whilst the majority of them exhibit excellent potential for wind energy (WE) applications. In this respect, the main purpose of the present work is to investigate −through a parametric study which varies both in wind farm (WF) and submarine IC capacities− the impact of large-scale WE development on the IC of the third in size island of Greece (Lesbos) with the mainland system. The energy and economic performance of the system is simulated over a 25-year evaluation period assuming two possible scenarios, i.e. S(a): without the contribution of the local Thermal Power Plant (TPP) and S(b): the TPP is maintained to ensure electrification of the island. The economic feasibility of the two options is investigated in terms of determining their Levelized Cost of Energy (LCOE) including also a sensitivity analysis on the worst/reference/best Cases. According to the results, Lesbos island IC presents considerable economic interest for covering part of island’s future electrification needs with WE having a vital role in this challenging venture.
Keywords: Electricity generation cost, levelized cost of energy, mainland grid, wind energy rejection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 102894 Promoting Local Products through One Village One Product and Customer Satisfaction
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In global competition nowadays, the world economy heavily depends upon high technology and capital intensive industries that are mainly owned by well-established economic and developed countries, such as United States of America, United Kingdom, Japan, and South Korea. Indonesia as a developing country is building its economic activities towards industrial country as well, although a slightly different approach was implemented. For example, similar to the concept of one village one product (OVOP) implemented in Japan, Indonesia also adopted this concept by promoting local traditional products to improve incomes of village people and to enhance local economic activities. Analysis on how OVOP program increase local people’s income and influence customer satisfaction were the objective of this paper. Behavioral intention to purchase and re-purchase, customer satisfaction and promotion are key factors for local products to play significant roles in improving local income and economy of the region. The concepts of OVOP and key factors that influence economic activities of local people and the region will be described and explained in the paper. Results of research, in a case study based on 300 respondents, customers of a local restaurant at Tangerang City, Banten Province of Indonesia, indicated that local product, service quality and behavioral intention individually have significant influence to customer satisfaction; whereas simultaneous tests to the variables indicated positive and significant influence to the behavioral intention through customer satisfaction as the intervening variable.
Keywords: Behavioral intention, customer satisfaction, local products, one village one product.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 232093 Integrated Subset Split for Balancing Network Utilization and Quality of Routing
Authors: S. V. Kasmir Raja, P. Herbert Raj
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The overlay approach has been widely used by many service providers for Traffic Engineering (TE) in large Internet backbones. In the overlay approach, logical connections are set up between edge nodes to form a full mesh virtual network on top of the physical topology. IP routing is then run over the virtual network. Traffic engineering objectives are achieved through carefully routing logical connections over the physical links. Although the overlay approach has been implemented in many operational networks, it has a number of well-known scaling issues. This paper proposes a new approach to achieve traffic engineering without full-mesh overlaying with the help of integrated approach and equal subset split method. Traffic engineering needs to determine the optimal routing of traffic over the existing network infrastructure by efficiently allocating resource in order to optimize traffic performance on an IP network. Even though constraint-based routing [1] of Multi-Protocol Label Switching (MPLS) is developed to address this need, since it is not widely tested or debugged, Internet Service Providers (ISPs) resort to TE methods under Open Shortest Path First (OSPF), which is the most commonly used intra-domain routing protocol. Determining OSPF link weights for optimal network performance is an NP-hard problem. As it is not possible to solve this problem, we present a subset split method to improve the efficiency and performance by minimizing the maximum link utilization in the network via a small number of link weight modifications. The results of this method are compared against results of MPLS architecture [9] and other heuristic methods.
Keywords: Constraint based routing, Link Utilization, Subsetsplit method and Traffic Engineering.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 139792 Forecasting Stock Price Manipulation in Capital Market
Authors: F. Rahnamay Roodposhti, M. Falah Shams, H. Kordlouie
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The aim of the article is extending and developing econometrics and network structure based methods which are able to distinguish price manipulation in Tehran stock exchange. The principal goal of the present study is to offer model for approximating price manipulation in Tehran stock exchange. In order to do so by applying separation method a sample consisting of 397 companies accepted at Tehran stock exchange were selected and information related to their price and volume of trades during years 2001 until 2009 were collected and then through performing runs test, skewness test and duration correlative test the selected companies were divided into 2 sets of manipulated and non manipulated companies. In the next stage by investigating cumulative return process and volume of trades in manipulated companies, the date of starting price manipulation was specified and in this way the logit model, artificial neural network, multiple discriminant analysis and by using information related to size of company, clarity of information, ratio of P/E and liquidity of stock one year prior price manipulation; a model for forecasting price manipulation of stocks of companies present in Tehran stock exchange were designed. At the end the power of forecasting models were studied by using data of test set. Whereas the power of forecasting logit model for test set was 92.1%, for artificial neural network was 94.1% and multi audit analysis model was 90.2%; therefore all of the 3 aforesaid models has high power to forecast price manipulation and there is no considerable difference among forecasting power of these 3 models.Keywords: Price Manipulation, Liquidity, Size of Company, Floating Stock, Information Clarity
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 285491 Possible Number of Dwelling Units Using Waste Plastic Bottle for Construction
Authors: Dibya Jivan Pati, Kazuhisa Iki, Riken Homma
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Unlike other metro cities of India, Bhubaneswar–the capital city of Odisha, is expected to reach 1-million-mark population by now. The demands of dwelling unit requirement mostly among urban poor belonging to Economically Weaker section (EWS) and Low Income groups (LIG) is becoming a challenge due to high housing cost and rents. As a matter of fact, it’s also noted that, with increase in population, the solid waste generation also increases subsequently affecting the environment due to inefficiency in collection of waste by local government bodies. Methods of utilizing Solid Waste - especially in form of Plastic bottles, Glass bottles and Metal cans (PGM) are now widely used as an alternative material for construction of low-cost building by Non-Government Organizations (NGOs) in developing countries like India to help the urban poor afford a shelter. The application of disposed plastic bottle used in construction of single dwelling significantly reduces the overall cost of construction to as much as 14% compared to traditional construction material. Therefore, considering its cost-benefit result, it’s possible to provide housing to EWS and LIGs at an affordable price. In this paper, we estimated the quantity of plastic bottles generated in Bhubaneswar which further helped to estimate the possible number of single dwelling unit that can be constructed on yearly basis so as to refrain from further housing shortage. The estimation results will be practically used for planning and managing low-cost housing business by local government and NGOs.Keywords: Construction, dwelling unit, plastic bottle, solid waste generation, groups.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 108590 A Preliminary Analysis of Sustainable Development in the Belgrade Metropolitan Area
Authors: S. Zeković, M. Vujošević, T. Maričić
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The paper provides a comprehensive analysis of the sustainable development in the Belgrade Metropolitan Region - BMA (level NUTS 2) preliminary evaluating the three chosen components: 1) economic growth and developmental changes; 2) competitiveness; and 3) territorial concentration and industrial specialization. First, we identified the main results of development changes and economic growth by applying Shift-share analysis on the metropolitan level. Second, the empirical evaluation of competitiveness in the BMA is based on the analysis of absolute and relative values of eight indicators by Spider method. Paper shows that the consideration of the national share, industrial mix and metropolitan/regional share in total Shift share of the BMA, as well as economic/functional specialization of the BMA indicate very strong process of deindustrialization. Allocative component of the BMA economic growth has positive value, reflecting the above-average sector productivity compared to the national average. Third, the important positive role of metropolitan/regional component in decomposition of the BMA economic growth is highlighted as one of the key results. Finally, comparative analysis of the industrial territorial concentration in the BMA in relation to Serbia is based on location quotient (LQ) or Balassa index as a valid measure. The results indicate absolute and relative differences in decrease of industry territorial concentration as well as inefficiency of utilizing territorial capital in the BMA. Results are important for the increase of regional competitiveness and territorial distribution in this area as well as for improvement of sustainable metropolitan and sector policies, planning and governance on this level.Keywords: Belgrade Metropolitan Area (BMA), Comprehensive analysis/evaluation, economic growth and competitiveness, sustainable development.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 175189 Pre and Post IFRS Loss Avoidance in France and the United Kingdom
Authors: T. Miková
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 312788 Freshwater Lens Observation: Case Study of Laura Island, Majuro Atoll, Republic of the Marshall Islands
Authors: Kazuhisa Koda, Tsutomu Kobayashi, Rebecca Lorennji, Alington Robert, Halston DeBrum, Julious Lucky, Paul Paul
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Atolls are low-lying small islands with highly permeable ground that does not allow rivers and lakes to develop. As the water resources on these atolls basically rely on precipitation, groundwater becomes a very important water resource during droughts. Freshwater lenses develop as groundwater on relatively large atoll islands and play a key role in the stable water supply. Atoll islands in the Pacific Ocean sometimes suffer from drought due to El Nino. The global warming effects are noticeable, particularly on atoll islands. The Republic of the Marshall Islands in Oceania is burdened with the problems common to atoll islands. About half of its population lives in the capital, Majuro, and securing water resources for these people is a crucial issue. There is a freshwater lens on the largest, Laura Island, which serves as a water source for the downtown area. A serious drought that occurred in 1998 resulted in excessive water intake from the freshwater lens on Laura Island causing up-coning. Up-coning mixes saltwater into groundwater pumped from water-intake wells. Because up-coning makes the freshwater lens unusable, there was a need to investigate the freshwater lens on Laura Island. In this study, we observed the electrical conductivities of the groundwater at different depths in existing monitoring wells to determine the total storage volume of the freshwater lens on Laura Island from 2010 to 2013. Our results indicated that most of the groundwater that seeped into the freshwater lens had flowed out into the sea.
Keywords: Atoll islands, drought, El-Nino, freshwater lens, groundwater observation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 143387 Exploration of Influential Factors on First Year Architecture Students’ Productivity
Authors: Shima Nikanjam, Badiossadat Hassanpour, Adi Irfan Che Ani
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The design process in architecture education is based upon the Learning-by-Doing method, which leads students to understand how to design by practicing rather than studying. First-year design studios, as starting educational stage, provide integrated knowledge and skills of design for newly jointed architecture students. Within the basic design studio environment, students are guided to transfer their abstract thoughts into visual concrete decisions under the supervision of design educators for the first time. Therefore, introductory design studios have predominant impacts on students’ operational thinking and designing. Architectural design thinking is quite different from students’ educational backgrounds and learning habits. This educational challenge at basic design studios creates a severe need to study the reality of design education at foundation year and define appropriate educational methods with convenient project types with the intention of enhancing architecture education quality. Material for this study has been gathered through long-term direct observation at a first year second semester design studio at the faculty of architecture at EMU (known as FARC 102), fall and spring academic semester 2014-15. Distribution of a questionnaire among case study students and interviews with third and fourth design studio students who passed through the same methods of education in the past 2 years and conducting interviews with instructors are other methodologies used in this research. The results of this study reveal a risk of a mismatch between the implemented teaching method, project type and scale in this particular level and students’ learning styles. Although the existence of such risk due to varieties in students’ profiles could be expected to some extent, recommendations can support educators to reach maximum compatibility.
Keywords: Architecture education, basic design studio, educational method, forms creation skill.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 162386 Determination of Soil Loss by Erosion in Different Land Covers Categories and Slope Classes in Bovilla Watershed, Tirana, Albania
Authors: Valmir Baloshi, Fran Gjoka, Nehat Çollaku, Elvin Toromani
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As a sediment production mechanism, soil erosion is the main environmental threat to the Bovilla watershed, including the decline of water quality of the Bovilla reservoir that provides drinking water to Tirana city (the capital of Albania). Therefore, an experiment with 25 erosion plots for soil erosion monitoring has been set up since June 2017. The aim was to determine the soil loss on plot and watershed scale in Bovilla watershed (Tirana region) for implementation of soil and water protection measures or payments for ecosystem services (PES) programs. The results of erosion monitoring for the period June 2017 - May 2018 showed that the highest values of surface runoff were noted in bare land of 38829.91 liters on slope of 74% and the lowest values in forest land of 12840.6 liters on slope of 64% while the highest values of soil loss were found in bare land of 595.15 t/ha on slope of 62% and lowest values in forest land of 18.99 t/ha on slope of 64%. These values are much higher than the average rate of soil loss in the European Union (2.46 ton/ha/year). In the same sloping class, the soil loss was reduced from orchard or bare land to the forest land, and in the same category of land use, the soil loss increased with increasing land slope. It is necessary to conduct chemical analyses of sediments to determine the amount of chemical elements leached out of the soil and end up in the reservoir of Bovilla. It is concluded that PES programs should be implemented for rehabilitation of sub-watersheds Ranxe, Vilez and Zall-Bastar of the Bovilla watershed with valuable conservation practices.
Keywords: ANOVA, Bovilla, land cover, slope, soil loss, watershed management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 88685 Evaluation of Urban Development Proposals An ANP Approach
Authors: T. Gómez-Navarro, M. García-Melón, D. Díaz-Martín, S. Acuna-Dutra,
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In this paper a new approach to prioritize urban planning projects in an efficient and reliable way is presented. It is based on environmental pressure indices and multicriteria decision methods. The paper introduces a rigorous method with acceptable complexity of rank ordering urban development proposals according to their environmental pressure. The technique combines the use of Environmental Pressure Indicators, the aggregation of indicators in an Environmental Pressure Index by means of the Analytic Network Process method and interpreting the information obtained from the experts during the decision-making process. The ANP method allows the aggregation of the experts- judgments on each of the indicators into one Environmental Pressure Index. In addition, ANP is based on utility ratio functions which are the most appropriate for the analysis of uncertain data, like experts- estimations. Finally, unlike the other multicriteria techniques, ANP allows the decision problem to be modelled using the relationships among dependent criteria. The method has been applied to the proposal for urban development of La Carlota airport in Caracas (Venezuela). The Venezuelan Government would like to see a recreational project develop on the abandoned area and mean a significant improvement for the capital. There are currently three options on their table which are currently under evaluation. They include a Health Club, a Residential area and a Theme Park. The participating experts coincided in the appreciation that the method proposed in this paper is useful and an improvement from traditional techniques such as environmental impact studies, lifecycle analysis, etc. They find the results obtained coherent, the process seems sufficiently rigorous and precise, and the use of resources is significantly less than in other methods.
Keywords: Environmental pressure indicators, multicriteria decision analysis, analytic network process.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 180384 Low Overhead Dynamic Channel Selection with Cluster-Based Spatial-Temporal Station Reporting in Wireless Networks
Authors: Zeyad Abdelmageid, Xianbin Wang
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Choosing the operational channel for a WLAN access point (AP) in WLAN networks has been a static channel assignment process initiated by the user during the deployment process of the AP, which fails to cope with the dynamic conditions of the assigned channel at the station side afterwards. However, the dramatically growing number of Wi-Fi APs and stations operating in the unlicensed band has led to dynamic, distributed and often severe interference. This highlights the urgent need for the AP to dynamically select the best overall channel of operation for the basic service set (BSS) by considering the distributed and changing channel conditions at all stations. Consequently, dynamic channel selection algorithms which consider feedback from the station side have been developed. Despite the significant performance improvement, existing channel selection algorithms suffer from very high feedback overhead. Feedback latency from the STAs, due the high overhead, can cause the eventually selected channel to no longer be optimal for operation due to the dynamic sharing nature of the unlicensed band. This has inspired us to develop our own dynamic channel selection algorithm with reduced overhead through the proposed low-overhead, cluster-based station reporting mechanism. The main idea behind the cluster-based station reporting is the observation that STAs which are very close to each other tend to have very similar channel conditions. Instead of requesting each STA to report on every candidate channel while causing high overhead, the AP divides STAs into clusters then assigns each STA in each cluster one channel to report feedback on. With proper design of the cluster based reporting, the AP does not lose any information about the channel conditions at the station side while reducing feedback overhead. The simulation results show equal performance and at times better performance with a fraction of the overhead. We believe that this algorithm has great potential in designing future dynamic channel selection algorithms with low overhead.
Keywords: Channel assignment, Wi-Fi networks, clustering, DBSCAN, overhead.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 38583 Towards a New Era of Sustainability in the Automotive Industry: Strategic Human Resource Management and Green Technology Innovation
Authors: Reihaneh Montazeri Shatouri, Rosmini Omar, Kunio Igusa
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Although automotive industry has brought different beneficiaries to human life, it is being pointed out as one of the major cause of global air pollution which resulted in climate change, smog, green house gases (GHGs), and human diseases by many reasons. Since auto industry is one of the largest consumers of fossil fuels, the realization of green innovations is becoming a crucial choice to meet the challenges towards sustainable development. Recently, many auto manufacturers have embarked on green technology initiatives to gain a competitive advantage in the global market; however, innovative manufacturing systems and technologies can enhance operational performance only if the human resource management is in place to elicit the motivation of the employees and develop their organizational expertise. No organization can perform at peak levels unless each employee is committed to the company goals and works as an effective team member. Strategic human resource practices are the primary means by which firms can shape the skills, attitudes, and behavior of individuals to align with the business strategic objectives. This study investigates on the comprehensive approach of multiple advanced technology innovations and human resource management at Toyota Motor Corporation as the market leader of full hybrid technology in the automotive industry. Then, HRM framework of the company is described and three sets of human resource practices that support the innovation-oriented HR system, presented. Finally, a conceptual framework for innovativeness in green technology in automotive industry by applying a deliberate strategic HR management system and knowledge management with the intervening factors of organizational culture, knowledge application and knowledge sharing is proposed.
Keywords: Automotive Industry, Green Technology, Innovation, Strategic Human Resource Management
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 525982 Investigation of the Properties of Epoxy Modified Binders Based on Epoxy Oligomer with Improved Deformation and Strength Properties
Authors: Hlaing Zaw Oo, N. Kostromina, V. Osipchik, T. Kravchenko, K. Yakovleva
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The process of modification of ed-20 epoxy resin synthesized by vinyl-containing compounds is considered. It is shown that the introduction of vinyl-containing compounds into the composition based on epoxy resin ED-20 allows adjusting the technological and operational characteristics of the binder. For improvement of the properties of epoxy resin, following modifiers were selected: polyvinylformalethyl, polyvinyl butyral and composition of linear and aromatic amines (Аramine) as a hardener. Now the big range of hardeners of epoxy resins exists that allows varying technological properties of compositions, and also thermophysical and strength indicators. The nature of the aramin type hardener has a significant impact on the spatial parameters of the mesh, glass transition temperature, and strength characteristics. Epoxy composite materials based on ED-20 modified with polyvinyl butyral were obtained and investigated. It is shown that the composition of resins based on derivatives of polyvinyl butyral and ED-20 allows obtaining composite materials with a higher complex of deformation-strength, adhesion and thermal properties, better water resistance, frost resistance, chemical resistance, and impact strength. The magnitude of the effect depends on the chemical structure, temperature and curing time. In the area of concentrations, where the effect of composite synergy is appearing, the values of strength and stiffness significantly exceed the similar parameters of the individual components of the mixture. The polymer-polymer compositions form their class of materials with diverse specific properties that ensure their competitive application. Coatings with high performance under cyclic loading have been obtained based on epoxy oligomers modified with vinyl-containing compounds.Keywords: Epoxy resins, modification, vinyl-containing compounds, deformation and strength properties.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 58681 Elasticity Model for Easing Peak Hour Demand for Metrorail Transport System
Authors: P. K. Sarkar, Amit Kumar Jain
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The demand for Urban transportation is characterised by a large scale temporal and spatial variations which causes heavy congestion inside metro trains in peak hours near Centre Business District (CBD) of the city. The conventional approach to address peak hour congestion, metro trains has been to increase the supply by way of introduction of more trains, increasing the length of the trains, optimising the time table to increase the capacity of the system. However, there is a limitation of supply side measures determined by the design capacity of the systems beyond which any addition in the capacity requires huge capital investments. The demand side interventions are essentially required to actually spread the demand across the time and space. In this study, an attempt has been made to identify the potential Transport Demand Management tools applicable to Urban Rail Transportation systems with a special focus on differential pricing. A conceptual price elasticity model has been developed to analyse the effect of various combinations of peak and nonpeak hoursfares on demands. The elasticity values for peak hour, nonpeak hour and cross elasticity have been assumed from the relevant literature available in the field. The conceptual price elasticity model so developed is based on assumptions which need to be validated with actual values of elasticities for different segments of passengers. Once validated, the model can be used to determine the peak and nonpeak hour fares with an objective to increase overall ridership, revenue, demand levelling and optimal utilisation of assets.Keywords: Congestion, differential pricing, elasticity, transport demand management, urban transportation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 168680 Dimensionality Reduction in Modal Analysis for Structural Health Monitoring
Authors: Elia Favarelli, Enrico Testi, Andrea Giorgetti
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Autonomous structural health monitoring (SHM) of many structures and bridges became a topic of paramount importance for maintenance purposes and safety reasons. This paper proposes a set of machine learning (ML) tools to perform automatic feature selection and detection of anomalies in a bridge from vibrational data and compare different feature extraction schemes to increase the accuracy and reduce the amount of data collected. As a case study, the Z-24 bridge is considered because of the extensive database of accelerometric data in both standard and damaged conditions. The proposed framework starts from the first four fundamental frequencies extracted through operational modal analysis (OMA) and clustering, followed by time-domain filtering (tracking). The fundamental frequencies extracted are then fed to a dimensionality reduction block implemented through two different approaches: feature selection (intelligent multiplexer) that tries to estimate the most reliable frequencies based on the evaluation of some statistical features (i.e., entropy, variance, kurtosis), and feature extraction (auto-associative neural network (ANN)) that combine the fundamental frequencies to extract new damage sensitive features in a low dimensional feature space. Finally, one-class classification (OCC) algorithms perform anomaly detection, trained with standard condition points, and tested with normal and anomaly ones. In particular, principal component analysis (PCA), kernel principal component analysis (KPCA), and autoassociative neural network (ANN) are presented and their performance are compared. It is also shown that, by evaluating the correct features, the anomaly can be detected with accuracy and an F1 score greater than 95%.
Keywords: Anomaly detection, dimensionality reduction, frequencies selection, modal analysis, neural network, structural health monitoring, vibration measurement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 70879 A Secure Auditing Framework for Load Balancing in Cloud Environment
Authors: R. Geetha, T. Padmavathy
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Security audit is an important aspect or feature to be considered in cloud service customer. It is basically a certification process to audit the controls that deliver the security requirements. Security audits are conducted by trained and qualified staffs that belong to an independent auditing organization. Security audits must be carried as a standard of security controls. Proper check to be made that the cloud user has a proper reporting and logging facilities with the customer's system and hence ensuring appropriate business and operational flow of data through cloud service. We propose a cloud-based secure auditing framework, which enables confided in power to safely store their mystery information on the semi-believed cloud specialist co-ops, and specifically share their mystery information with a wide scope of information recipient, to diminish the key administration intricacy for power proprietors and information collectors. Unique in relation to past cloud-based information framework, data proprietors transfer their mystery information into cloud utilizing static and dynamic evaluating plan. Another propelled determination is, if any information beneficiary needs individual record to download, the information collector will send the solicitation to the expert. The specialist proprietor has the Access Control. At the off probability, the businessman must impart the primary record to the knowledge collector, acknowledge statistics beneficiary solicitation. Once the acknowledgement for the records is over, the recipient downloads the first record and this record shifting time with date and downloading time with date are monitored by the inspector. In addition to deduplication concept, diminished cloud memory area using dynamic document distribution has been proposed.
Keywords: Cloud computing, cloud storage auditing, data integrity, key exposure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 116878 An Inclusion Project for Deaf Children into a Northern Italy Contest
Authors: G. Tamanza, A. Bossoni
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84 deaf students (from primary school to college) and their families participated in this inclusion project in cooperation with numerous institutions in northern Italy (Brescia-Lombardy). Participants were either congenitally deaf or their deafness was related to other pathologies. This research promoted the integration of deaf students as they pass from primary school to high school to college. Learning methods and processes were studied that focused on encouraging individual autonomy and socialization. The research team and its collaborators included school teachers, speech therapists, psychologists and home tutors, as well as teaching assistants, child neuropsychiatrists and other external authorities involved with deaf persons social inclusion programs. Deaf children and their families were supported, in terms of inclusion, and were made aware of the research team that focused on the Bisogni Educativi Speciali (BES or Special Educational Needs) (L.170/2010 - DM 5669/2011). This project included a diagnostic and evaluative phase as well as an operational one. Results demonstrated that deaf children were highly satisfied and confident; academic performance improved and collaboration in school increased. Deaf children felt that they had access to high school and college. Empowerment for the families of deaf children in terms of networking among local services that deal with the deaf also improved while family satisfaction also improved. We found that teachers and those who gave support to deaf children increased their professional skills. Achieving autonomy, instrumental, communicative and relational abilities were also found to be crucial. Project success was determined by temporal continuity, clear theoretical methodology, strong alliance for the project direction and a resilient team response.
Keywords: Autonomy, inclusion, skills, well-being.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 118677 Ecoliteracy and Pedagogical Praxis in the Multidisciplinary University Greenhouse toward the Food Security Strengthening
Authors: Citlali Aguilera Lira, David Lynch Steinicke, Andrea León Garcia
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One of the challenges that higher education faces is to find how to approach the sustainability in an inclusive way to the student within all the different academic areas, how to move the sustainable development from the abstract field to the operational field. This research comes from the ecoliteracy and the pedagogical praxis as tools for rebuilding the teaching processes inside of universities. The purpose is to determine and describe which are the factors involved in the process of learning particularly in the Greenhouse-School Siembra UV. In the Greenhouse-School Siembra UV, of the University of Veracruz, are cultivated vegetables, medicinal plants and small cornfields under the usage of eco-technologies such as hydroponics, Wickingbed and Hugelkultur, which main purpose is the saving of space, labor and natural resources, as well as function as agricultural production alternatives in the urban and periurban zones. The sample was formed with students from different academic areas and who are actively involved in the greenhouse, as well as institutes from the University of Veracruz and governmental and nongovernmental departments. This project comes from a pedagogic praxis approach, from filling the needs that the different professional profiles of the university students have. All this with the purpose of generate a pragmatic dialogue with the sustainability. It also comes from the necessity to understand the factors that intervene in the students’ praxis. In this manner is how the students are the fundamental unit in the sphere of sustainability. As a result, it is observed that those University of Veracruz students who are involved in the Greenhouse-school, Siembra UV, have enriched in different levels the sense of urban and periurban agriculture because of the diverse academic approaches they have and the interaction between them. It is concluded that the ecotechnologies act as fundamental tools for ecoliteracy in society, where it is strengthen the nutritional and food security from a sustainable development approach.Keywords: Farming eco-technologies, food security, multidisciplinary, pedagogical praxis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 161476 The Emergence of Smart Growth in Developed and Developing Countries and Its Possible Application in Kabul City, Afghanistan
Authors: Bashir Ahmad Amiri, Nsenda Lukumwena
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The global trend indicates that more and more people live and will continue to live in urban areas. Today cities are expanding both in physical size and number due to the rapid population growth along with sprawl development, which caused the cities to expand beyond the growth boundary and exerting intense pressure on environmental resources specially farmlands to accommodate new housing and urban facilities. Also noticeable is the increase in urban decay along with the increase of slum dwellers present another challenge that most cities in developed and developing countries have to deal with. Today urban practitioners, researchers, planners, and decision-makers are seeking for alternative development and growth management policies to house the rising urban population and also cure the urban decay and slum issues turn to Smart Growth to achieve their goals. Many cities across the globe have adopted smart growth as an alternative growth management tool to deal with patterns and forms of development and to cure the rising urban and environmental problems. The method used in this study is a literature analysis method through reviewing various resources to highlight the potential benefits of Smart Growth in both developed and developing countries and analyze, to what extent it can be a strategic alternative for Afghanistan’s cities, especially the capital city. Hence a comparative analysis is carried on three countries, namely the USA, China, and India to identify the potential benefits of smart growth likely to serve as an achievable broad base for recommendations in different urban contexts.
Keywords: Growth management, housing, Kabul city, smart growth, urban-expansion.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 949