Search results for: Advanced Accounting Practices
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1432

Search results for: Advanced Accounting Practices

1312 A Qualitative Study of Health-Related Beliefs and Practices among Vegetarians

Authors: Lorena Antonovici, Maria Nicoleta Turliuc

Abstract:

The process of becoming a vegetarian involves changes in several life aspects, including health. Despite its relevance, however, little research has been carried out to analyze vegetarians' self-perceived health, and even less empirical attention has received in the Romanian population. This study aimed to assess health-related beliefs and practices among vegetarian adults in a Romanian sample. We have undertaken 20 semi-structured interviews (10 males, 10 females) based on a snowball sample with a mean age of 31 years. The interview guide was divided into three sections: causes of adopting the diet, general aspects (beliefs, practices, tensions, and conflicts) and consequences of adopting the diet (significant changes, positive aspects, and difficulties, physical and mental health). Additional anamnestic data were reported by means of a questionnaire. Data analyses were performed using Tropes text analysis software (v. 8.2) and SPSS software (v. 24.0.) Findings showed that most of the participants considered a vegetarian diet as a natural and healthy choice as opposed to meat-eating, which is not healthy, and its consumption should be moderated among omnivores. A higher proportion of participants (65%) had an average body mass index (BMI), and several women even assumed having certain affections that no longer occur after following a vegetarian diet. Moreover, participants admitted having better moods and mental health status, given their self-contentment with the dietary choice. Relatives were perceived as more skeptical about their practices than others, and especially women had this view. This study provides a valuable insight into health-related beliefs and practices and how a vegetarian diet might interact.

Keywords: Health-related beliefs, health, practices, vegetarians.

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1311 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: Accruals, earnings quality, IFRS, information comparability.

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1310 Nigerian Football System: Examining Micro-Level Practices against a Global Model for Integrated Development of Mass and Elite Sport

Authors: I. Derek Kaka’an, P. Smolianov, S. Dion, C. Schoen, J. Norberg, C. G. Iortimah

Abstract:

This study examines the current state of football in Nigeria to identify the country's practices, which could be useful internationally, and to determine areas for improvement. Over 200 sources of literature on sport delivery systems in successful sports nations were analyzed to construct a globally applicable model of elite football integrated with mass participation, comprising of the following three levels: macro (socio-economic, cultural, legislative, and organizational), meso (infrastructures, personnel, and services enabling sports programs) and micro level (operations, processes, and methodologies for the development of individual athletes). The model has received scholarly validation and has shown to be a framework for program analysis that is not culturally bound. It has recently been utilized for further understanding such sports systems as US rugby, tennis, soccer, swimming, and volleyball, as well as Dutch and Russian swimming. A questionnaire was developed using the above-mentioned model. Survey questions were validated by 12 experts including academicians, executives from sports governing bodies, football coaches, and administrators. To identify best practices and determine areas for improvement of football in Nigeria, 116 coaches completed the questionnaire. Useful exemplars and possible improvements were further identified through semi-structured discussions with 10 Nigerian football administrators and experts. Finally, a content analysis of the Nigeria Football Federation's website and organizational documentation was conducted. This paper focuses on the micro level of Nigerian football delivery, particularly talent search and development as well as advanced athlete preparation and support. Results suggested that Nigeria could share such progressive practices as the provision of football programs in all schools and full-time coaches paid by governments based on the level of coach education. Nigerian football administrators and coaches could provide better football services affordable for all, where success in mass and elite sports is guided by science focused on athletes' needs. Better implemented could be international best practices such as lifelong guidelines for health and excellence of everyone and integration of fitness tests into player development and ranking as done in best Dutch, English, French, Russian, Spanish, and other European clubs; integration of educational and competitive events for elite and developing athletes as well as fans as done at the 2018 World Cup Russia; and academies with multi-stage athlete nurturing as done by Ajax in Africa as well as Barcelona FC and other top clubs expanding across the world. The methodical integration of these practices into the balanced development of mass and elite football will help contribute to international sports success as well as national health, education, crime control, and social harmony in Nigeria.

Keywords: Football, high performance, mass participation, Nigeria, sport development.

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1309 Towards a Measurement-Based E-Government Portals Maturity Model

Authors: Abdoullah Fath-Allah, Laila Cheikhi, Rafa E. Al-Qutaish, Ali Idri

Abstract:

The e-government emerging concept transforms the way in which the citizens are dealing with their governments. Thus, the citizens can execute the intended services online anytime and anywhere. This results in great benefits for both the governments (reduces the number of officers) and the citizens (more flexibility and time saving). Therefore, building a maturity model to assess the egovernment portals becomes desired to help in the improvement process of such portals. This paper aims at proposing an egovernment maturity model based on the measurement of the best practices’ presence. The main benefit of such maturity model is to provide a way to rank an e-government portal based on the used best practices, and also giving a set of recommendations to go to the higher stage in the maturity model.

Keywords: Best practices, e-government portal, maturity model, quality model.

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1308 Advanced Robust PDC Fuzzy Control of Nonlinear Systems

Authors: M. Polanský

Abstract:

This paper introduces a new method called ARPDC (Advanced Robust Parallel Distributed Compensation) for automatic control of nonlinear systems. This method improves a quality of robust control by interpolating of robust and optimal controller. The weight of each controller is determined by an original criteria function for model validity and disturbance appreciation. ARPDC method is based on nonlinear Takagi-Sugeno (T-S) fuzzy systems and Parallel Distributed Compensation (PDC) control scheme. The relaxed stability conditions of ARPDC control of nominal system have been derived. The advantages of presented method are demonstrated on the inverse pendulum benchmark problem. From comparison between three different controllers (robust, optimal and ARPDC) follows, that ARPDC control is almost optimal with the robustness close to the robust controller. The results indicate that ARPDC algorithm can be a good alternative not only for a robust control, but in some cases also to an adaptive control of nonlinear systems.

Keywords: Robust control, optimal control, Takagi–Sugeno (TS) fuzzy models, linear matrix inequality (LMI), observer, Advanced Robust Parallel Distributed Compensation (ARPDC).

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1307 Authoritarian Parenting Received from Mothers Reveals Individual Differences in Preschooler's False-belief, but not in Advanced Theory of Mind

Authors: Alejandra Rodríguez Villalobos, Michael Padilla-Mora, Jaime Fornaguera Trías

Abstract:

Remarkable changes, like the progress in the ability to understand others' minds, can be identified in several socio-cognitive dimensions between age four and seven. Recently, the parenting attitudes have been considerate as one of the potential extrinsic modifiers of these important developmental aspects. The aim of present study is to explore the relationship among authoritarian parenting attitudes and individual differences in Theory of Mind performance. The study included ninety-two Costarrican preschoolers. Six False-belief tasks, an Advanced Theory of Mind test and the Parenting Attitudes Inventory were used. The results demonstrate that participants with high and low Authoritarian Parenting Received differ in their performance on First and Second Order False-belief tasks, but not in Advanced Theory of Mind tasks. Theoretical considerations about possible explanations regarding these results are discussed and methodological limitations are considered to shed light over future directions.

Keywords: Authoritarian parenting, cognitive development, false- belief, individual differences, theory of mind, parenting.

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1306 Key Performance Indicators of Cold Supply Chain Practices in the Agriculture Sector: An Empirical Study on Egyptian Export Companies

Authors: Ahmed Barakat, Nourhan A. Saad, Mahmoud Hammad

Abstract:

Tracking and monitoring agricultural products, cold chain activities, and transportation in real-time can effectively ensure both the quality and safety of agricultural products, as well as reduce overall logistics costs. Effective supply chain practices are one of the main requirements for enhancing agricultural business in Egypt. Cold chain is among the best practices for the storage and transportation of perishable goods and has potential within the agricultural sector in Egypt. This practice has the scope of reducing the wastage of food and increasing the profitability with a reduction in costs. Even though it has several implementation challenges for the farmers, traders, and people involved in the entire supply chain, it has highlighted better benefits for all and for the export of goods for the economic progression for Egypt. The aim of this paper is to explore cold supply chain practices for the agriculture sector in Egypt, to enhance the export performance of fresh goods. In this context, this study attempts to explore those aspects of the performance of cold supply chain practices that can enhance the functioning of the agriculture sector in Egypt from the perspective of export companies (traders) and farmers. Based on the empirical results obtained by data collection from the farmers and traders, the study argues that there is a significant association between cold supply chain practices and enhancement of the agriculture value chain. The paper thus highlights the contribution of the study with final conclusions and limitations with scope for future research.

Keywords: Agriculture sector, cold chain management, export companies, non-traded goods, supply chain management.

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1305 Human Resource Management Practices, Person-Environment Fit and Financial Performance in Brazilian Publicly Traded Companies

Authors: Bruno Henrique Rocha Fernandes, Amir Rezaee, Jucelia Appio

Abstract:

The relation between Human Resource Management (HRM) practices and organizational performance remains the subject of substantial literature. Though many studies demonstrated positive relationship, still major influencing variables are not yet clear. This study considers the Person-Environment Fit (PE Fit) and its components, Person-Supervisor (PS), Person-Group (PG), Person-Organization (PO) and Person-Job (PJ) Fit, as possible explanatory variables. We analyzed PE Fit as a moderator between HRM practices and financial performance in the “best companies to work” in Brazil. Data from HRM practices were classified through the High Performance Working Systems (HPWS) construct and data on PE-Fit were obtained through surveys among employees. Financial data, consisting of return on invested capital (ROIC) and price earnings ratio (PER) were collected for publicly traded best companies to work. Findings show that PO Fit and PJ Fit play a significant moderator role for PER but not for ROIC.

Keywords: Financial performance, human resource management, high performance working systems, person-environment fit.

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1304 The Determinants of Voluntary Disclosure in Croatia

Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

Abstract:

Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: Annual report, Croatian companies, Disclosure index, Voluntary disclosure.

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1303 Method to Improve Channel Coding Using Cryptography

Authors: Ayyaz Mahmood

Abstract:

A new approach for the improvement of coding gain in channel coding using Advanced Encryption Standard (AES) and Maximum A Posteriori (MAP) algorithm is proposed. This new approach uses the avalanche effect of block cipher algorithm AES and soft output values of MAP decoding algorithm. The performance of proposed approach is evaluated in the presence of Additive White Gaussian Noise (AWGN). For the verification of proposed approach, computer simulation results are included.

Keywords: Advanced Encryption Standard (AES), Avalanche Effect, Maximum A Posteriori (MAP), Soft Input Decryption (SID).

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1302 A Review on Factors Influencing Implementation of Secure Software Development Practices

Authors: Sri Lakshmi Kanniah, Mohd Naz’ri Mahrin

Abstract:

More and more businesses and services are depending on software to run their daily operations and business services. At the same time, cyber-attacks are becoming more covert and sophisticated, posing threats to software. Vulnerabilities exist in the software due to the lack of security practices during the phases of software development. Implementation of secure software development practices can improve the resistance to attacks. Many methods, models and standards for secure software development have been developed. However, despite the efforts, they still come up against difficulties in their deployment and the processes are not institutionalized. There is a set of factors that influence the successful deployment of secure software development processes. In this study, the methodology and results from a systematic literature review of factors influencing the implementation of secure software development practices is described. A total of 44 primary studies were analysed as a result of the systematic review. As a result of the study, a list of twenty factors has been identified. Some of factors that affect implementation of secure software development practices are: Involvement of the security expert, integration between security and development team, developer’s skill and expertise, development time and communication between stakeholders. The factors were further classified into four categories which are institutional context, people and action, project content and system development process. The results obtained show that it is important to take into account organizational, technical and people issues in order to implement secure software development initiatives.

Keywords: Secure software development, software development, software security, systematic literature review.

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1301 Qualitative Case Study Research in Accounting: Challenges and Prospects the Libyan Case Study

Authors: Bubaker F. Shareia

Abstract:

Much of the literature on research design has focused on research conducted in developed, uni-cultural or primarily English speaking countries. Studies of qualitative case study research, the challenges, and prospects have been embedded in Western/Eurocentric society and social theories. Although there have been some theoretical studies, few empirical studies have been conducted to explore the nature of the challenges of qualitative case study in developing countries. These challenges include accessibility to organizations, conducting interviews in developing countries, accessing documents and observing official meetings, language and cultural challenges, the use of consent forms, issues affecting access to companies, respondent issues, and data analysis. The author, while conducting qualitative case study research in Libya, faced all these issues. The discussion in this paper examines these issues in order to make a contribution toward the literature in this area.

Keywords: Accounting, Libya, culture, language, developing countries, qualitative case study.

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1300 Corporate Governance Practices and Audit Quality: An Empirical Study of the Listed Companies in Egypt

Authors: Mohamed Moustafa Soliman, Mohamed Abd Elsalam

Abstract:

Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.

Keywords: Corporate governance, Boards of directors, corporate ownership, Audit Committees, Audit quality, and Egypt.

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1299 Ethics in Negotiations: The Confrontation between Representation and Practices

Authors: Claude Alavoine

Abstract:

While in practice negotiation is always a mix of cooperation and competition, these two elements correspond to different approaches of the relationship and also different orientations in term of strategy, techniques, tactics and arguments employed by the negotiators with related effects and in the end leading to different outcomes. The levels of honesty, trust and therefore cooperation are influenced not only by the uncertainty of the situation, the objectives, stakes or power but also by the orientation given from the very beginning of the relationship. When negotiation is reduced to a confrontation of power, participants rely on coercive measures, using different kinds of threats or make false promises and bluff in order to establish a more acceptable balance of power. Most of the negotiators have a tendency to complain about the unethical aspects of the tactics used by their counterparts while, as the same time, they are mostly unaware of the sources of influence of their own vision and practices. In this article, our intention is to clarify these sources and try to understand what can lead negotiators to unethical practices.

Keywords: competition, cooperation, ethics, negotiation, power

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1298 Innovative Waste Management Practices in Remote Areas

Authors: Dolores Hidalgo, Jesús M. Martín-Marroquín, Francisco Corona

Abstract:

Municipal waste consist of a variety of items that are everyday discarded by the population. They are usually collected by municipalities and include waste generated by households, commercial activities (local shops) and public buildings. The composition of municipal waste varies greatly from place to place, being mostly related to levels and patterns of consumption, rates of urbanization, lifestyles, and local or national waste management practices. Each year, a huge amount of resources is consumed in the EU, and according to that, also a huge amount of waste is produced. The environmental problems derived from the management and processing of these waste streams are well known, and include impacts on land, water and air. The situation in remote areas is even worst. Difficult access when climatic conditions are adverse, remoteness of centralized municipal treatment systems or dispersion of the population, are all factors that make remote areas a real municipal waste treatment challenge. Furthermore, the scope of the problem increases significantly because the total lack of awareness of the existing risks in this area together with the poor implementation of advanced culture on waste minimization and recycling responsibly. The aim of this work is to analyze the existing situation in remote areas in reference to the production of municipal waste and evaluate the efficiency of different management alternatives. Ideas for improving waste management in remote areas include, for example: the implementation of self-management systems for the organic fraction; establish door-to-door collection models; promote small-scale treatment facilities or adjust the rates of waste generation thereof.

Keywords: Door to door collection, islands, isolated areas, municipal waste, remote areas, rural communities.

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1297 A Study of Water Consumption in Two Malaysian Resorts

Authors: Fu E. Tang

Abstract:

In the effort to reduce water consumption for resorts, more water conservation practices need to be implemented. Hence water audits need to be performed to obtain a baseline of water consumption, before planning water conservation practices. In this study, a water audit framework specifically for resorts was created, and the audit was performed on two resorts: Resort A in Langkawi, Malaysia; and Resort B in Miri, Malaysia. From the audit, the total daily water consumption for Resorts A and B were estimated to be 180m3 and 330 m3 respectively, while the actual water consumption (based on water meter readings) were 175 m3 and 325 m3. This suggests that the audit framework is reasonably accurate and may be used to account for most of the water consumption sources in a resort. The daily water consumption per guest is about 500 litres. The water consumption of both resorts is poorly rated compared with established benchmarks. Water conservation measures were suggested for both resorts.

Keywords: water consumption patterns, water conservation practices, water audit, water audit framework.

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1296 Advanced Model for Calculation of the Neutral Axis Shifting and the Wall Thickness Distribution in Rotary Draw Bending Processes

Authors: B. Engel, H. Hassan

Abstract:

Rotary draw bending is a method which is being used in tube forming. In the tube bending process, the neutral axis moves towards the inner arc and the wall thickness distribution changes for tube’s cross section. Thinning takes place in the outer arc of the tube (extrados) due to the stretching of the material, whereas thickening occurs in the inner arc of the tube (intrados) due to the comparison of the material. The calculations of the wall thickness distribution, neutral axis shifting, and strain distribution have not been accurate enough, so far. The previous model (the geometrical model) describes the neutral axis shifting and wall thickness distribution. The geometrical of the tube, bending radius and bending angle are considered in the geometrical model, while the influence of the material properties of the tube forming are ignored. The advanced model is a modification of the previous model using material properties that depends on the correction factor. The correction factor is a purely empirically determined factor. The advanced model was compared with the Finite element simulation (FE simulation) using a different bending factor (Bf =bending radius/ diameter of the tube), wall thickness (Wf = diameter of the tube/ wall thickness), and material properties (strain hardening exponent). Finite element model of rotary draw bending has been performed in PAM-TUBE program (version: 2012). Results from the advanced model resemble the FE simulation and the experimental test.

Keywords: Rotary draw bending, material properties, neutral axis shifting, wall thickness distribution.

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1295 Information Delivery and Advanced Traffic Information Systems in Istanbul

Authors: Kevser Simsek, Rahime Gunay

Abstract:

In this paper, we focused primarily on Istanbul data that is gathered by using intelligent transportation systems (ITS), and considered the developments in traffic information delivery and future applications that are being planned for implementation. Since traffic congestion is increasing and travel times are becoming less consistent and less predictable, traffic information delivery has become a critical issue. Considering the fuel consumption and wasted time in traffic, advanced traffic information systems are becoming increasingly valuable which enables travelers to plan their trips more accurately and easily.

Keywords: Data Fusion, Istanbul, ITS, Real Time Information, Traffic Information, Travel Time, Urban Mobility

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1294 Implication to Environmental Education of Indigenous Knowledge and the Ecosystem of Upland Farmers in Aklan, Philippines

Authors: Emily Arangote

Abstract:

This paper defined the association between the indigenous knowledge, cultural practices and the ecosystem its implication to the environmental education to the farmers. Farmers recognize the need for sustainability of the ecosystem they inhabit. The cultural practices of farmers on use of indigenous pest control, use of insect-repellant plants, soil management practices that suppress diseases and harmful pests and conserve soil moisture are deemed to be ecologically-friendly. Indigenous plant materials that were more drought- and pest-resistant were grown. Crop rotation was implemented with various crop seeds to increase their disease resistance. Multi-cropping, planting of perennial crops, categorization of soil and planting of appropriate crops, planting of appropriate and leguminous crops, alloting land as watershed, and preserving traditional palay seed varieties were found to be beneficial in preserving the environment. The study also found that indigenous knowledge about crops are still relevant and useful to the current generation. This ensured the sustainability of our environment and incumbent on policy makers and educators to support and preserve for generations yet to come.

Keywords: Cultural practices, ecosystem, environmental education, indigenous knowledge.

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1293 Burden Sharing in Combating Terrorist Financing

Authors: M. Bogers, R. Beeres

Abstract:

This paper contributes to the literature concerning burden sharing. We provide a quantitative expression of the burden sharing behaviour of 174 states in the case of combating terrorist financing and address specific burden sharing issues in this context (i.e., weakest link; no substitutability). We conclude that advanced states have shown more effort to control terrorist financing than developing states. In this particular case, there is an incentive for advanced states to support developing states. Failing to do so will make the total financial system worse off.

Keywords: Burden sharing, combating terrorist financing, weakest link.

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1292 Simple and Advanced Models for Calculating Single-Phase Diode Rectifier Line-Side Harmonics

Authors: Hussein A. Kazem, Abdulhakeem Abdullah Albaloshi, Ali Said Ali Al-Jabri, Khamis Humaid AlSaidi

Abstract:

This paper proposes different methods for estimation of the harmonic currents of the single-phase diode bridge rectifier. Both simple and advanced methods are compared and the models are put into a context of practical use for calculating the harmonic distortion in a typical application. Finally, the different models are compared to measurements of a real application and convincing results are achieved.

Keywords: Single-phase rectifier, line side Harmonics

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1291 Cultural Practices as a Coping Measure for Women who Terminated a Pregnancy in Adolescence: A Qualitative Study

Authors: Botshelo R. Sebola

Abstract:

Unintended pregnancy often results in pregnancy termination. Most countries have legalised the termination of a pregnancy and pregnant adolescents can visit designated clinics without their parents’ consent. In most African and Asian countries, certain cultural practices are performed following any form of childbirth, including abortion, and such practices are ingrained in societies. The aim of this paper was to understand how women who terminated a pregnancy during adolescence coped by embracing cultural practices. A descriptive multiple case study design was adopted for the study. In-depth, semi-structured interviews and reflective diaries were used for data collection. Participants were 13 women aged 20 to 35 years who had terminated a pregnancy in adolescence. Three women kept their soiled sanitary pads, burned them to ash and waited for the rainy season to scatter the ash in a flowing stream. This ritual was performed to appease the ancestors, ask them for forgiveness and as a send-off for the aborted foetus. Five women secretly consulted Sangoma (traditional healers) to perform certain rituals. Three women isolated themselves to perform herbal cleansings, and the last two chose not to engage in any sexual activity for one year, which led to the loss of their partners. This study offers a unique contribution to understanding the solitary journey of women who terminate a pregnancy. The study challenges healthcare professionals who work in clinics that offer pregnancy termination services to look beyond releasing the foetus to advocating and providing women with the necessary care and support in performing cultural practices.

Keywords: Adolescence, case study, cultural rituals, pregnancy.

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1290 Assessment of Modern RANS Models for the C3X Vane Film Cooling Prediction

Authors: Mikhail Gritskevich, Sebastian Hohenstein

Abstract:

The paper presents the results of a detailed assessment of several modern Reynolds Averaged Navier-Stokes (RANS) turbulence models for prediction of C3X vane film cooling at various injection regimes. Three models are considered, namely the Shear Stress Transport (SST) model, the modification of the SST model accounting for the streamlines curvature (SST-CC), and the Explicit Algebraic Reynolds Stress Model (EARSM). It is shown that all the considered models face with a problem in prediction of the adiabatic effectiveness in the vicinity of the cooling holes; however, accounting for the Reynolds stress anisotropy within the EARSM model noticeably increases the solution accuracy. On the other hand, further downstream all the models provide a reasonable agreement with the experimental data for the adiabatic effectiveness and among the considered models the most accurate results are obtained with the use EARMS.

Keywords: Discrete holes film cooling, Reynolds Averaged Navier-Stokes, Reynolds stress tensor anisotropy, turbulent heat transfer.

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1289 Exploring Unexplored Horizons: Advanced Fluid Mechanics Solutions for Sustainable Energy Technologies

Authors: Elvira S. Castillo, Surupa Shaw

Abstract:

This paper explores advanced applications of fluid mechanics in the context of sustainable energy. By examining the integration of fluid dynamics with renewable energy technologies, the research uncovers previously underutilized strategies for improving efficiency. Through theoretical analyses, the study demonstrates how fluid mechanics can be harnessed to optimize renewable energy systems. The findings contribute to expanding knowledge in sustainable energy by offering practical insights and methodologies for future research and technological advancements to address global energy challenges.

Keywords: Fluid mechanics, sustainable energy, energy efficiency, green energy.

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1288 Green Lean TQM Practices in Malaysian Automotive Companies

Authors: Noor Azlina Mohd Salleh, Salmiah Kasolang, Ahmed Jaffar

Abstract:

Green Lean Total Quality Management (TQM) System is a system comprises of Environmental Management System (EMS) practices which is integrated to TQM with Lean Manufacturing (LM) principles. The ultimate goal of this system is to focus on achieving total customer satisfaction and environmental care by removing eight wastes available in any process in an organization. A survey questionnaire was developed and distributed to 30 highly active automotive vendors in Malaysia and analyzed by SPSS v.17. It was found out that some vendors have been practicing TQM and LM while some have started to implement EMS. This study is only focusing on highly active companies that have been involved in MAJAICO Program and Proton Vendor Development Program. This is the first study conducted to know the current status of TQM, LM and EMS practices in highly active automotive companies in Malaysia. It was found out that EMS has been practiced by 16 companies out of 30. Within these 16 companies the approach is more holistic and green. This is a preliminary study that combined 4 awards practices, ISO/TS16949, Toyota Production System SAEJ4000, MAJAICO Lean Production System and EMS.

Keywords: Automotive Industry, Lean Manufacturing, Operational Engineering Management, Total Quality Management. Environmental Management System.

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1287 Probability Density Estimation Using Advanced Support Vector Machines and the Expectation Maximization Algorithm

Authors: Refaat M Mohamed, Ayman El-Baz, Aly A. Farag

Abstract:

This paper presents a new approach for the prob-ability density function estimation using the Support Vector Ma-chines (SVM) and the Expectation Maximization (EM) algorithms.In the proposed approach, an advanced algorithm for the SVM den-sity estimation which incorporates the Mean Field theory in the learning process is used. Instead of using ad-hoc values for the para-meters of the kernel function which is used by the SVM algorithm,the proposed approach uses the EM algorithm for an automatic optimization of the kernel. Experimental evaluation using simulated data set shows encouraging results.

Keywords: Density Estimation, SVM, Learning Algorithms, Parameters Estimation.

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1286 Predicting the Lack of GDP Growth: A Logit Model for 40 Advanced and Developing Countries

Authors: Hamidou Diallo, Marianne Guille

Abstract:

This paper identifies leading triggers of deficient episodes in terms of GDP growth based on a sample of countries at different stages of development over 1994-2017. Using logit models, we build early warning systems (EWS) and our results show important differences between developing countries (DCs) and advanced economies (AEs). For AEs, the main predictors of the probability of entering in a GDP growth deficient episode are the deterioration of external imbalances and the vulnerability of fiscal position while DCs face different challenges that need to be considered. The key indicators for them are first, the low ability to pay its debts and second, their belonging or not to a common currency area. We also build homogeneous pools of countries inside AEs and DCs. For AEs, the evolution of the proportion of countries in the riskiest pool is marked first, by three distinct peaks just after the high-tech bubble burst, the global financial crisis and the European sovereign debt crisis, and second by a very low minimum level in 2006 and 2007. In contrast, the situation of DCs is characterized first by a relative stability of this proportion and then by an upward trend from 2006, that can be explained by more unfavorable socio-political environment leading to shortcomings in the fiscal consolidation.

Keywords: GDP growth, early warning system, advanced economies, developing countries.

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1285 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

Abstract:

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

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1284 An Advanced Technology for Renovation of Extruding Shafts

Authors: Dimitar Karastoyanov, Vladimir Monov

Abstract:

The paper is concerned with the technological process of renovation of shafts used in industrial manufacturing for extruding of sheet material. In the classical renovation technologies, a chrome based coating is applied to the working surface of the shaft in galvanic baths. The process, however, is known to be exclusively harmful due to the waste cyanide products. In this work, we present an advanced nanotechnology based on nonelectric chemical laying of a nickel coating with included nanoparticles. The technology is environmentally harmless and the new coating features an increased hardness and wear resistance. Results from experimental tests of the nanostructured nickel coating are presented and discussed.

Keywords: Materials processing, nanoparticles, nickel coating, shafts renovation.

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1283 The Role of Knowledge Management in Enterprise 2.0

Authors: Zeljko Panian

Abstract:

The term Enterprise 2.0 (E2.0) describes a collection of organizational and IT practices that help organizations establish flexible work models, visible knowledge-sharing practices, and higher levels of community participation. E2.0 parallels and builds on another term commonly being used in the industry – Web 2.0. E2.0 represents also new packaging for strategic collaboration and Knowledge Management (KM). Organizations rely on collaboration and KM initiatives to attain innovation, growth, productivity, and performance goals.

Keywords: Web 2.0, Enterprise 2.0, knowledge management, knowledge planner, collaboration.

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