Search results for: party positions on digital issues.
1666 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases
Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap
Abstract:
This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34301665 Extracting Terrain Points from Airborne Laser Scanning Data in Densely Forested Areas
Authors: Ziad Abdeldayem, Jakub Markiewicz, Kunal Kansara, Laura Edwards
Abstract:
Airborne Laser Scanning (ALS) is one of the main technologies for generating high-resolution digital terrain models (DTMs). DTMs are crucial to several applications, such as topographic mapping, flood zone delineation, geographic information systems (GIS), hydrological modelling, spatial analysis, etc. Laser scanning system generates irregularly spaced three-dimensional cloud of points. Raw ALS data are mainly ground points (that represent the bare earth) and non-ground points (that represent buildings, trees, cars, etc.). Removing all the non-ground points from the raw data is referred to as filtering. Filtering heavily forested areas is considered a difficult and challenging task as the canopy stops laser pulses from reaching the terrain surface. This research presents an approach for removing non-ground points from raw ALS data in densely forested areas. Smoothing splines are exploited to interpolate and fit the noisy ALS data. The presented filter utilizes a weight function to allocate weights for each point of the data. Furthermore, unlike most of the methods, the presented filtering algorithm is designed to be automatic. Three different forested areas in the United Kingdom are used to assess the performance of the algorithm. The results show that the generated DTMs from the filtered data are accurate (when compared against reference terrain data) and the performance of the method is stable for all the heavily forested data samples. The average root mean square error (RMSE) value is 0.35 m.
Keywords: Airborne laser scanning, digital terrain models, filtering, forested areas.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7181664 Ensembling Adaptively Constructed Polynomial Regression Models
Authors: Gints Jekabsons
Abstract:
The approach of subset selection in polynomial regression model building assumes that the chosen fixed full set of predefined basis functions contains a subset that is sufficient to describe the target relation sufficiently well. However, in most cases the necessary set of basis functions is not known and needs to be guessed – a potentially non-trivial (and long) trial and error process. In our research we consider a potentially more efficient approach – Adaptive Basis Function Construction (ABFC). It lets the model building method itself construct the basis functions necessary for creating a model of arbitrary complexity with adequate predictive performance. However, there are two issues that to some extent plague the methods of both the subset selection and the ABFC, especially when working with relatively small data samples: the selection bias and the selection instability. We try to correct these issues by model post-evaluation using Cross-Validation and model ensembling. To evaluate the proposed method, we empirically compare it to ABFC methods without ensembling, to a widely used method of subset selection, as well as to some other well-known regression modeling methods, using publicly available data sets.Keywords: Basis function construction, heuristic search, modelensembles, polynomial regression.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16731663 An Automatic Pipeline Monitoring System Based on PCA and SVM
Abstract:
This paper proposes a novel system for monitoring the health of underground pipelines. Some of these pipelines transport dangerous contents and any damage incurred might have catastrophic consequences. However, most of these damage are unintentional and usually a result of surrounding construction activities. In order to prevent these potential damages, monitoring systems are indispensable. This paper focuses on acoustically recognizing road cutters since they prelude most construction activities in modern cities. Acoustic recognition can be easily achieved by installing a distributed computing sensor network along the pipelines and using smart sensors to “listen" for potential threat; if there is a real threat, raise some form of alarm. For efficient pipeline monitoring, a novel monitoring approach is proposed. Principal Component Analysis (PCA) was studied and applied. Eigenvalues were regarded as the special signature that could characterize a sound sample, and were thus used for the feature vector for sound recognition. The denoising ability of PCA could make it robust to noise interference. One class SVM was used for classifier. On-site experiment results show that the proposed PCA and SVM based acoustic recognition system will be very effective with a low tendency for raising false alarms.Keywords: One class SVM, pipeline monitoring system, principal component analysis, sound recognition, third party damage.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20181662 Values as a Predictor of Cyber-bullying Among Secondary School Students
Authors: Bülent Dilmaç, Didem Aydoğan
Abstract:
The use of new technologies such internet (e-mail, chat rooms) and cell phones has steeply increased in recent years. Especially among children and young people, use of technological tools and equipments is widespread. Although many teachers and administrators now recognize the problem of school bullying, few are aware that students are being harassed through electronic communication. Referred to as electronic bullying, cyber bullying, or online social cruelty, this phenomenon includes bullying through email, instant messaging, in a chat room, on a website, or through digital messages or images sent to a cell phone. Cyber bullying is defined as causing deliberate/intentional harm to others using internet or other digital technologies. It has a quantitative research design nd uses relational survey as its method. The participants consisted of 300 secondary school students in the city of Konya, Turkey. 195 (64.8%) participants were female and 105 (35.2%) were male. 39 (13%) students were at grade 1, 187 (62.1%) were at grade 2 and 74 (24.6%) were at grade 3. The “Cyber Bullying Question List" developed by Ar─▒cak (2009) was given to students. Following questions about demographics, a functional definition of cyber bullying was provided. In order to specify students- human values, “Human Values Scale (HVS)" developed by Dilmaç (2007) for secondary school students was administered. The scale consists of 42 items in six dimensions. Data analysis was conducted by the primary investigator of the study using SPSS 14.00 statistical analysis software. Descriptive statistics were calculated for the analysis of students- cyber bullying behaviour and simple regression analysis was conducted in order to test whether each value in the scale could explain cyber bullying behaviour.Keywords: Cyber bullying, Values, Secondary SchoolStudents
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 38251661 The Effect of Shear Wall Positions on the Seismic Response of Frame-Wall Structures
Authors: Anas M. Fares
Abstract:
The configuration of shear walls in plan of building will affect the seismic design of structure. The position of these walls will change the stiffness of each floor in the structure, the diaphragm center of mass displacement, and the drift of floor. Structural engineers preferred to distribute the walls in buildings to make the center of mass almost close enough to the center of rigidity, but to make this condition satisfied, they have many choices: construct the walls on the perimeter, or use intermediate walls, or use walls as core. In this paper and by using ETABS, each case is studied and compared to other cases according to three parameters: lateral stiffness, diaphragm displacement, and drift. It is found that the core walls are the best choice for the position of the walls in the buildings to resist earthquake loads.
Keywords: Lateral loads, lateral displacement, reinforced concrete, shear wall, seismic, ASCE7-16 code, ACI code, stiffness, drift.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11481660 The Adoption of Process Management for Accounting Information Systems in Thailand
Authors: Manirath Wongsim, Pawornprat Hongsakon
Abstract:
Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimisation of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.Keywords: Information quality, information quality dimensions, accounting information systems, accounting Information system adoption.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30601659 Domain Knowledge Representation through Multiple Sub Ontologies: An Application Interoperability
Authors: Sunitha Abburu, Golla Suresh Babu
Abstract:
The issues that limit application interoperability is lack of common vocabulary, common structure, application domain knowledge ontology based semantic technology provides solutions that resolves application interoperability issues. Ontology is broadly used in diverse applications such as artificial intelligence, bioinformatics, biomedical, information integration, etc. Ontology can be used to interpret the knowledge of various domains. To reuse, enrich the available ontologies and reduce the duplication of ontologies of the same domain, there is a strong need to integrate the ontologies of the particular domain. The integrated ontology gives complete knowledge about the domain by sharing this comprehensive domain ontology among the groups. As per the literature survey there is no well-defined methodology to represent knowledge of a whole domain. The current research addresses a systematic methodology for knowledge representation using multiple sub-ontologies at different levels that addresses application interoperability and enables semantic information retrieval. The current method represents complete knowledge of a domain by importing concepts from multiple sub ontologies of same and relative domains that reduces ontology duplication, rework, implementation cost through ontology reusability.
Keywords: Knowledge acquisition, knowledge representation, knowledge transfer, ontologies, semantics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9701658 Spatial Data Science for Data Driven Urban Planning: The Youth Economic Discomfort Index for Rome
Authors: Iacopo Testi, Diego Pajarito, Nicoletta Roberto, Carmen Greco
Abstract:
Today, a consistent segment of the world’s population lives in urban areas, and this proportion will vastly increase in the next decades. Therefore, understanding the key trends in urbanization, likely to unfold over the coming years, is crucial to the implementation of sustainable urban strategies. In parallel, the daily amount of digital data produced will be expanding at an exponential rate during the following years. The analysis of various types of data sets and its derived applications have incredible potential across different crucial sectors such as healthcare, housing, transportation, energy, and education. Nevertheless, in city development, architects and urban planners appear to rely mostly on traditional and analogical techniques of data collection. This paper investigates the prospective of the data science field, appearing to be a formidable resource to assist city managers in identifying strategies to enhance the social, economic, and environmental sustainability of our urban areas. The collection of different new layers of information would definitely enhance planners' capabilities to comprehend more in-depth urban phenomena such as gentrification, land use definition, mobility, or critical infrastructural issues. Specifically, the research results correlate economic, commercial, demographic, and housing data with the purpose of defining the youth economic discomfort index. The statistical composite index provides insights regarding the economic disadvantage of citizens aged between 18 years and 29 years, and results clearly display that central urban zones and more disadvantaged than peripheral ones. The experimental set up selected the city of Rome as the testing ground of the whole investigation. The methodology aims at applying statistical and spatial analysis to construct a composite index supporting informed data-driven decisions for urban planning.
Keywords: Data science, spatial analysis, composite index, Rome, urban planning, youth economic discomfort index.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9001657 Development, Displacement and Rehabilitation: An Action Anthropological Study on Kovvada Reservoir in West Godavari Agency of Andhra Pradesh, India
Authors: Ram Babu Mallavarapu
Abstract:
This paper discusses the issue of tribal development, displacement, rehabilitation and resettlement policies, and implementation in the agency (scheduled / tribal) areas of the West Godavari District, Andhra Pradesh State, India. This study is based on action anthropological approach, conducted among the displaced tribal communities i.e. Konda Reddis and Nayakapods of this region, under the 'Kovvada Reservoir' Project. These groups are traditionally shifting cultivators and popularly known as the Primitive Tribal Groups (PTGs) in the government records. This paper also focuses on the issues of tribal displacement and land alienation due to construction of the Kovvada reservoir, without proper rehabilitation and resettlement, although there are well defined guidelines, procedures and norms for the rehabilitation of Project Affected Persons (PAPs). It is necessary to begin with, to provide an overview of the issues in tribal development and policies related to displacement and rehabilitation in the Indian context as a background to the Kovvada Reservoir Project, the subject of this study.Keywords: Tribal development, displacement, rehabilitation & resettlement policies, and practice.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 38131656 Biologically Inspired Artificial Neural Cortex Architecture and its Formalism
Authors: Alexei M. Mikhailov
Abstract:
The paper attempts to elucidate the columnar structure of the cortex by answering the following questions. (1) Why the cortical neurons with similar interests tend to be vertically arrayed forming what is known as cortical columns? (2) How to describe the cortex as a whole in concise mathematical terms? (3) How to design efficient digital models of the cortex?Keywords: Cortex, pattern recognition, artificial neural cortex, computational biology, brain and neural engineering.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18041655 Common Sense Leadership in the Example of Turkish Political Leader Devlet Bahçeli
Authors: B. Gültekin, T. Gültekin
Abstract:
Peace diplomacy is the most important international tool to maintain peace all over the World. This study consists of three parts. In the first part, the leadership of Devlet Bahçeli, leader of the Nationalist Movement Party, will be introduced as a tool of peace communication and peace management. Also, in this part, peace communication will be explained by the peace leadership traits of Devlet Bahçeli, who is one of the efficient political leaders representing the concepts of compromise and agreement on different sides of politics. In the second part of study, it is aimed to analyze Devlet Bahçeli’s leadership within the frame of peace communication and the final part of this study is about creating an original public communication model for public diplomacy based on Devlet Bahçeli as an example. As a result, the main purpose of this study is to develop an original peace communication model including peace modules, peace management projects, original dialogue procedures and protocols exhibited in the policies of Devlet Bahçeli. The political leadership represented by Devlet Bahçeli inspires political leaders to provide peace communication. In this study, principles and policies of peace leadership of Devlet Bahçeli will be explained as an original model on a peace communication platform.Keywords: Dialogue management, public diplomacy, peace diplomacy, peace leadership.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8651654 Numerical Simulation of Effect of Various Rib Configurations on Enhancing Heat Transfer of Matrix Cooling Channel
Authors: Seok Min Choi, Minho Bang, Seuong Yun Kim, Hyungmin Lee, Won-Gu Joo, Hyung Hee Cho
Abstract:
The matrix cooling channel was used for gas turbine blade cooling passage. The matrix cooling structure is useful for the structure stability however the cooling performance of internal cooling channel was not enough for cooling. Therefore, we designed the rib configurations in the matrix cooling channel to enhance the cooling performance. The numerical simulation was conducted to analyze cooling performance of rib configured matrix cooling channel. Three different rib configurations were used which are vertical rib, angled rib and c-type rib. Three configurations were adopted in two positions of matrix cooling channel which is one fourth and three fourth of channel. The result shows that downstream rib has much higher cooling performance than upstream rib. Furthermore, the angled rib in the channel has much higher cooling performance than vertical rib. This is because; the angled rib improves the swirl effect of matrix cooling channel more effectively. The friction factor was increased with the installation of rib. However, the thermal performance was increased with the installation of rib in the matrix cooling channel.Keywords: Matrix cooling, rib, heat transfer, gas turbine.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12391653 12x12 MIMO Terminal Antennas Covering the Whole LTE and WiFi Spectrum
Authors: Mohamed Sanad, Noha Hassan
Abstract:
A broadband resonant terminal antenna has been developed. It can be used in different MIMO arrangements such as 2x2, 4x4, 8x8, or even 12x12 MIMO configurations. The antenna covers the whole LTE and WiFi bands besides the existing 2G/3G bands (700-5800 MHz), without using any matching/tuning circuits. Matching circuits significantly reduce the efficiency of any antenna and reduce the battery life. They also reduce the bandwidth because they are frequency dependent. The antenna can be implemented in smartphone handsets, tablets, laptops, notebooks or any other terminal. It is also suitable for different IoT and vehicle applications. The antenna is manufactured from a flexible material and can be bent or folded and shaped in any form to fit any available space in any terminal. It is self-contained and does not need to use the ground plane, the chassis or any other component of the terminal. Hence, it can be mounted on any terminal at different positions and configurations. Its performance does not get affected by the terminal, regardless of its type, shape or size. Moreover, its performance does not get affected by the human body of the terminal’s users. Because of all these unique features of the antenna, multiples of them can be simultaneously used for MIMO diversity coverage in any terminal device with a high isolation and a low correlation factor between them.
Keywords: IOT, LTE, MIMO, terminal antenna, WiFi.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11361652 Nanocomputing Memory Devices Formed from Carbon Nanotubes and Metallofulleres
Authors: Richard K. F. Lee, James M. Hill
Abstract:
In this paper, we summarize recent work of the authors on nanocomputing memory devices. We investigate two memory devices, each comprising a charged metallofullerene and carbon nanotubes. The first device involves two open nanotubes of the same radius that are joined by a centrally located nanotube of a smaller radius. A metallofullerene is then enclosed inside the structure. The second device also involves a etallofullerene that is located inside a closed carbon nanotube. Assuming the Lennard-Jones interaction energy and the continuum approximation, for both devices, the metallofullerene has two symmetrically placed equal minimum energy positions. On one side the metallofullerene represents the zero information state and by applying an external electrical field, it can overcome the energy barrier, and pass from one end of the tube to the other, where the metallofullerene then represents the one information state.
Keywords: Carbon nanotube, continuous approach, energy barrier, Lennard-Jones potential, metallofullerene, nanomemory device.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14601651 An Advanced Hybrid P2p Botnet 2.0
Authors: T. T. Lu, H.Y. Liao, M .F. Chen
Abstract:
Recently, malware attacks have become more serious over the Internet by e-mail, denial of service (DoS) or distributed denial of service (DDoS). The Botnets have become a significant part of the Internet malware attacks. The traditional botnets include three parts – botmaster, command and control (C&C) servers and bots. The C&C servers receive commands from botmaster and control the distributions of computers remotely. Bots use DNS to find the positions of C&C server. In this paper, we propose an advanced hybrid peer-to-peer (P2P) botnet 2.0 (AHP2P botnet 2.0) using web 2.0 technology to hide the instructions from botmaster into social sites, which are regarded as C&C servers. Servent bots are regarded as sub-C&C servers to get the instructions from social sites. The AHP2P botnet 2.0 can evaluate the performance of servent bots, reduce DNS traffics from bots to C&C servers, and achieve harder detection bots actions than IRC-based botnets over the Internet.Keywords: Peer-to-peer, Botnets, Botnet 2.0, Hybridpeer-to-peer
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24271650 Particle Swarm Optimization Algorithm vs. Genetic Algorithm for Image Watermarking Based Discrete Wavelet Transform
Authors: Omaima N. Ahmad AL-Allaf
Abstract:
Over communication networks, images can be easily copied and distributed in an illegal way. The copyright protection for authors and owners is necessary. Therefore, the digital watermarking techniques play an important role as a valid solution for authority problems. Digital image watermarking techniques are used to hide watermarks into images to achieve copyright protection and prevent its illegal copy. Watermarks need to be robust to attacks and maintain data quality. Therefore, we discussed in this paper two approaches for image watermarking, first is based on Particle Swarm Optimization (PSO) and the second approach is based on Genetic Algorithm (GA). Discrete wavelet transformation (DWT) is used with the two approaches separately for embedding process to cover image transformation. Each of PSO and GA is based on co-relation coefficient to detect the high energy coefficient watermark bit in the original image and then hide the watermark in original image. Many experiments were conducted for the two approaches with different values of PSO and GA parameters. From experiments, PSO approach got better results with PSNR equal 53, MSE equal 0.0039. Whereas GA approach got PSNR equal 50.5 and MSE equal 0.0048 when using population size equal to 100, number of iterations equal to 150 and 3×3 block. According to the results, we can note that small block size can affect the quality of image watermarking based PSO/GA because small block size can increase the search area of the watermarking image. Better PSO results were obtained when using swarm size equal to 100.
Keywords: Image watermarking, genetic algorithm, particle swarm optimization, discrete wavelet transform.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11601649 A Grid-based Neural Network Framework for Multimodal Biometrics
Authors: Sitalakshmi Venkataraman
Abstract:
Recent scientific investigations indicate that multimodal biometrics overcome the technical limitations of unimodal biometrics, making them ideally suited for everyday life applications that require a reliable authentication system. However, for a successful adoption of multimodal biometrics, such systems would require large heterogeneous datasets with complex multimodal fusion and privacy schemes spanning various distributed environments. From experimental investigations of current multimodal systems, this paper reports the various issues related to speed, error-recovery and privacy that impede the diffusion of such systems in real-life. This calls for a robust mechanism that caters to the desired real-time performance, robust fusion schemes, interoperability and adaptable privacy policies. The main objective of this paper is to present a framework that addresses the abovementioned issues by leveraging on the heterogeneous resource sharing capacities of Grid services and the efficient machine learning capabilities of artificial neural networks (ANN). Hence, this paper proposes a Grid-based neural network framework for adopting multimodal biometrics with the view of overcoming the barriers of performance, privacy and risk issues that are associated with shared heterogeneous multimodal data centres. The framework combines the concept of Grid services for reliable brokering and privacy policy management of shared biometric resources along with a momentum back propagation ANN (MBPANN) model of machine learning for efficient multimodal fusion and authentication schemes. Real-life applications would be able to adopt the proposed framework to cater to the varying business requirements and user privacies for a successful diffusion of multimodal biometrics in various day-to-day transactions.Keywords: Back Propagation, Grid Services, MultimodalBiometrics, Neural Networks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19171648 The Governance of Islamic Banks in Morocco: Meaning, Strategic Vision and Purposes Attributed to the Governance System
Authors: Lalla Nezha Lakmiti, Abdelkahar Zahid
Abstract:
Due to the setbacks on the international scene and the wave of cacophonic financial scandals affecting large international groups, the new Islamic finance industry is not immune despite its initial resistance. The purpose of this paper is to understand and analyze the meaning of the Corporate Governance (CG) concept in Moroccan Islamic banking systems with specific reference to their institutions. The research objective is to identify also the path taken and adopted by these banks recently set up in Morocco. The foundation is rooted in shari'a, in particular, no stakeholder (the shareholding approach) must be harmed, and the ethical value is reflected into these parties’ behavior. We chose a qualitative method, semi-structured interviews where six managers provided answers about their banking systems. Since these respondents held a senior position (directors) within their organizations, it is felt that they are well placed and have the necessary knowledge to provide us with information to answer the questions asked. The results identified the orientation of participating banks and assessing how governance works, while determining which party is fovoured: shareholders, stakeholders or both. This study discusses the favorable condition to the harmonization of the regulations and therefore a better integration between Islamic finance and conventional ones in the economic context of Morocco.
Keywords: Corporate governance, participating banks, stakeholders, shareholders, and interests.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9051647 Ethics in the Technology Driven Enterprise
Authors: Bobbie Green, James A. Nelson
Abstract:
Innovations in technology have created new ethical challenges. Essential use of electronic communication in the workplace has escalated at an astronomical rate over the past decade. As such, legal and ethical dilemmas confronted by both the employer and the employee concerning managerial control and ownership of einformation have increased dramatically in the USA. From the employer-s perspective, ownership and control of all information created for the workplace is an undeniable source of economic advantage and must be monitored zealously. From the perspective of the employee, individual rights, such as privacy, freedom of speech, and freedom from unreasonable search and seizure, continue to be stalwart legal guarantees that employers are not legally or ethically entitled to abridge in the workplace. These issues have been the source of great debate and the catalyst for legal reform. The fine line between ethical and legal has been complicated by emerging technologies. This manuscript will identify and discuss a number of specific legal and ethical issues raised by the dynamic electronic workplace and conclude with suggestions that employers should follow to respect the delicate balance between employees- legal rights to privacy and the employer's right to protect its knowledge systems and infrastructure.Keywords: Information, ethics, legal, privacy
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20551646 Optimal Trailing Edge Flap Positions of Helicopter Rotor for Various Thrust Coefficients to Solidity (Ct/σ) Ratios
Authors: Saijal K. K., K. Prabhakaran Nair
Abstract:
This study aims to determine change in optimal locations of dual trailing-edge flaps for various thrust coefficient to solidity (Ct /σ) ratios of helicopter to achieve minimum hub vibration levels, with low penalty in terms of required trailing-edge flap control power. Polynomial response functions are used to approximate hub vibration and flap power objective functions. Single objective and multiobjective optimization is carried with the objective of minimizing hub vibration and flap power. The optimization result shows that the inboard flap location at low Ct /σ ratio move farther from the baseline value and at high Ct /σ ratio move towards the root of the blade for minimizing hub vibration.
Keywords: Helicopter rotor, Trailing-edge flap, Thrust coefficient to solidity (Ct /σ) ratio, Optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 46361645 Foot Anthropometry of Primary School Children in the South of Thailand
Authors: S. Rawangwong, J. Chatthong, W. Boonchouytan
Abstract:
The objective of the research was to study of foot anthropometry of children aged 7-12 years in the South of Thailand Thirty-three dimensions were measured on 305 male and 295 female subjects with 3 age ranges (7-12 years old). The instrumentation consists of four types of anthropometer, digital vernier caliper, digital height gauge and measuring tape. The mean values and standard deviations of average age, height, and weight of the male subjects were 9.52(±1.70) years, 137.80(±11.55) cm, and 37.57(±11.65) kg. Female average age, height, and weight subjects were 9.53(±1.70) years, 137.88(±11.55) cm, and 34.90(±11.57) kg respectively. The comparison of the 33 comparison measured anthropometric. Between male and female subjects were sexual differences in size on women in almost all areas of significance (p<0.05). The comparison of size and proportion elementary school students 11-12 years old men in Southern of Thailand with Thai boys aged 11-12 years of industrial standards at stage 4 year A.D. 2000-2001 Number nine ratio. Concluded that students male in Southern of Thailand has a size different from the proportions of research Industrial Standards. Ministry of Industry, Phase 4, when every year from A.D. 2000-2001 ratio was significantly (p<0.05).All of the feet studied were classified into 4 categories according to the ratios of diagonal foot breadth to the maximum foot length and heel breadth to the foot breadth. They were short but thick, small but long, small, and large. The numbers of the males feet classified in these categories were 86, 64, 40, and 115 persons or 28.20, 20.98, 13.11, and 37.70% respectively. For the female feet, the same values were 46, 59, 81, and 109 persons or 15.59, 20.00, 27.46, and 36.95% respectively.Keywords: Ergonomics, foot anthropometry, male and female, primary school children
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29241644 Hybrid Living: Emerging Out of the Crises and Divisions
Authors: Yiorgos Hadjichristou
Abstract:
The paper will focus on the hybrid living typologies which are brought about due to the Global Crisis. Mixing of the generations and the groups of people, mingling the functions of living with working and socializing, merging the act of living in synergy with the urban realm and its constituent elements will be the springboard of proposing an essential sustainable housing approach and the respective urban development. The thematic will be based on methodologies developed both on the academic, educational environment including participation of students’ research and on the practical aspect of architecture including case studies executed by the author in the island of Cyprus. Both paths of the research will deal with the explorative understanding of the hybrid ways of living, testing the limits of its autonomy. The evolution of the living typologies into substantial hybrid entities, will deal with the understanding of new ways of living which include among others: re-introduction of natural phenomena, accommodation of the activity of work and services in the living realm, interchange of public and private, injections of communal events into the individual living territories. The issues and the binary questions raised by what is natural and artificial, what is private and what public, what is ephemeral and what permanent and all the in-between conditions are eloquently traced in the everyday life in the island. Additionally, given the situation of Cyprus with the eminent scar of the dividing ‘Green line’ and the waiting of the ‘ghost city’ of Famagusta to be resurrected, the conventional way of understanding the limits and the definitions of the properties is irreversibly shaken. The situation is further aggravated by the unprecedented phenomenon of the crisis on the island. All these observations set the premises of reexamining the urban development and the respective sustainable housing in a synergy where their characteristics start exchanging positions, merge into each other, contemporarily emerge and vanish, changing from permanent to ephemeral. This fluidity of conditions will attempt to render a future of the built- and unbuilt realm where the main focusing point will be redirected to the human and the social. Weather and social ritual scenographies together with ‘spontaneous urban landscapes’ of ‘momentary relationships’ will suggest a recipe for emerging urban environments and sustainable living. Thus, the paper will aim at opening a discourse on the future of the sustainable living merged in a sustainable urban development in relation to the imminent solution of the division of island, where the issue of property became the main obstacle to be overcome. At the same time, it will attempt to link this approach to the global need for a sustainable evolution of the urban and living realms.
Keywords: Social ritual scenographies, spontaneous urban landscapes, substantial hybrid entities, re-introduction of natural phenomena.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10781643 Fisheries Education in Karnataka: Trends, Current Status, Performance and Prospects
Authors: A. Vinay, Mary Josephine, Shreesha. S. Rao, Dhande Kranthi Kumar, J. Nandini
Abstract:
This paper looks at the development of Fisheries education in Karnataka and the supply of skilled human capital to the sector. The study tries to analyse their job occupancy patterns, Compound Growth Rate (CGR) and forecasts the fisheries graduates supply using the Holt method. In Karnataka, fisheries are one of the neglected allied sectors of agriculture in spite of having enormous scope and potential to contribute to the State's agriculture GDP. The State Government has been negligent in absorbing skilled human capital for the development of fisheries, as there are so many vacant positions in both education institutes, as well as the State fisheries department. CGR and forecasting of fisheries graduates shows a positive growth rate and increasing trend, from which we can understand that by proper utilization of skilled human capital can bring development in the fisheries sector of Karnataka.Keywords: Compound growth rate, fisheries education, Holt method, skilled human capital.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14721642 Evaluation of Carbon Dioxide Pressure through Radial Velocity Difference in Arterial Blood Modeled by Drift Flux Model
Authors: Aicha Rima Cheniti, Hatem Besbes, Joseph Haggege, Christophe Sintes
Abstract:
In this paper, we are interested to determine the carbon dioxide pressure in the arterial blood through radial velocity difference. The blood was modeled as a two phase mixture (an aqueous carbon dioxide solution with carbon dioxide gas) by Drift flux model and the Young-Laplace equation. The distributions of mixture velocities determined from the considered model permitted the calculation of the radial velocity distributions with different values of mean mixture pressure and the calculation of the mean carbon dioxide pressure knowing the mean mixture pressure. The radial velocity distributions are used to deduce a calculation method of the mean mixture pressure through the radial velocity difference between two positions which is measured by ultrasound. The mean carbon dioxide pressure is then deduced from the mean mixture pressure.Keywords: Mean carbon dioxide pressure, mean mixture pressure, mixture velocity, radial velocity difference.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11771641 Verifying X.509 Certificates on Smart Cards
Authors: Olaf Henniger, Karim Lafou, Dirk Scheuermann, Bruno Struif
Abstract:
This paper presents a smart-card applet that is able to verify X.509 certificates and to use the public key contained in the certificate for verifying digital signatures that have been created using the corresponding private key, e.g. for the purpose of authenticating the certificate owner against the card. The approach has been implemented as an operating prototype on Java cards.Keywords: Public key cryptographic applications, smart cards.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 28591640 Data Projects for “Social Good”: Challenges and Opportunities
Authors: Mikel Niño, Roberto V. Zicari, Todor Ivanov, Kim Hee, Naveed Mushtaq, Marten Rosselli, Concha Sánchez-Ocaña, Karsten Tolle, José Miguel Blanco, Arantza Illarramendi, Jörg Besier, Harry Underwood
Abstract:
One of the application fields for data analysis techniques and technologies gaining momentum is the area of social good or “common good”, covering cases related to humanitarian crises, global health care, or ecology and environmental issues, among others. The promotion of data-driven projects in this field aims at increasing the efficacy and efficiency of social initiatives, improving the way these actions help humanity in general and people in need in particular. This application field, however, poses its own barriers and challenges when developing data-driven projects, lagging behind in comparison with other scenarios. These challenges derive from aspects such as the scope and scale of the social issue to solve, cultural and political barriers, the skills of main stakeholders and the technological resources available, the motivation to be engaged in such projects, or the ethical and legal issues related to sensitive data. This paper analyzes the application of data projects in the field of social good, reviewing its current state and noteworthy initiatives, and presenting a framework covering the key aspects to analyze in such projects. The goal is to provide guidelines to understand the main challenges and opportunities for this type of data project, as well as identifying the main differential issues compared to “classical” data projects in general. A case study is presented on the initial steps and stakeholder analysis of a data project for the inclusion of refugees in the city of Frankfurt, Germany, in order to empirically confront the framework with a real example.Keywords: Data-Driven projects, humanitarian operations, personal and sensitive data, social good, stakeholders analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17951639 Performance Evaluation of a ‘Priority-Controlled’ Intersection Converted to Signal-Controlled Intersection
Authors: Ezenwa Chinenye Amanamba
Abstract:
There is a call to ensure that the issues of safety and efficient throughput are considered during design; the solutions to these issues can also be retrofitted at locations where they were not captured during design, but have become problems to road users over time. This paper adopts several methods to analyze the performance of an intersection which was formerly a ‘priority-controlled’ intersection, but has now been converted to a ‘signal-controlled’ intersection. Extensive review of literature helped form the basis for result analysis and discussion. The Ikot-Ekpene/Anagha-Ezikpe intersection, located at the heart of Umuahia was adopted as case study; considering the high traffic volume on the route. Anecdotal evidence revealed that traffic signals imposed enormous delays at the intersection, especially for traffic on the major road. The major road has arrival flow which surpasses the saturation flow obtained from modelling of the isolated signalized intersection. Similarly, there were several geometric elements that did not agree with the specific function of the road. A roundabout, particularly flower roundabout was recommended as a better traffic control measure.Keywords: Highway function, level of service, roundabout, traffic delays, Umuahia.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11081638 Localization of Near Field Radio Controlled Unintended Emitting Sources
Authors: Nurbanu Guzey, S. Jagannathan
Abstract:
Locating Radio Controlled (RC) devices using their unintended emissions has a great interest considering security concerns. Weak nature of these emissions requires near field localization approach since it is hard to detect these signals in far field region of array. Instead of only angle estimation, near field localization also requires range estimation of the source which makes this method more complicated than far field models. Challenges of locating such devices in a near field region and real time environment are analyzed in this paper. An ESPRIT like near field localization scheme is utilized for both angle and range estimation. 1-D search with symmetric subarrays is provided. Two 7 element uniform linear antenna arrays (ULA) are employed for locating RC source. Experiment results of location estimation for one unintended emitting walkie-talkie for different positions are given.
Keywords: Localization, angle of arrival (AoA), range estimation, array signal processing, ESPRIT, uniform linear array (ULA).
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23901637 The Temperature Effects on the Microstructure and Profile in Laser Cladding
Authors: P. C. Chiu, Jehnming Lin
Abstract:
In this study, a 50-W CO2 laser was used for the clad of 304L powders on the stainless steel substrate with a temperature sensor and image monitoring system. The laser power and cladding speed and focal position were modified to achieve the requirement of the workpiece flatness and mechanical properties. The numerical calculation is based on ANSYS to analyze the temperature change of the moving heat source at different surface positions when coating the workpiece, and the effect of the process parameters on the bath size was discussed. The temperature of stainless steel powder in the nozzle outlet reacting with the laser was simulated as a process parameter. In the experiment, the difference of the thermal conductivity in three-dimensional space is compared with single-layer cladding and multi-layer cladding. The heat dissipation pattern of the single-layer cladding is the steel plate and the multi-layer coating is the workpiece itself. The relationship between the multi-clad temperature and the profile was analyzed by the temperature signal from an IR pyrometer.Keywords: Laser cladding, temperature, profile, microstructure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1067