Search results for: Pension benefits
588 Community Participation for Sustainable Development Tourism in Bang Noi Floating Market, Bangkonti District, Samutsongkhram Province
Authors: Bua Srikos, Phusit Phukamchanoad, Suwaree Yordchim
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The purpose is to study the model and characteristic of participation of the suitable community to lead to develop permanent water marketing in Bang Noi Floating Market, Bangkonti District, Samutsongkhram Province. A total of 342 survey questionnaire was administered to potential respondents. The researchers interviewed the leader of the community. Appreciation Influence Control (AIC) was used to talk with 20 villagers on arena. The findings revealed that overall, most people had the middle level of the participation in developing the durable Bang Noi Floating Market, Bangkonti, Samutsongkhram Province and in aspects of gaining benefits from developing it with atmosphere and a beautiful view for tourism. For example, the landscape is beautiful with public utilities. The participation in preserving and developing Bang Noi Floating Market remains in the former way of life. The basic factor of person affects to the participation of people such as age, level of education, career, and income per month. Most participants are the original hosts that have houses and shops located in the marketing and neighbor. These people involve with the benefits and have the power to make a water marketing strategy, the major role to set the information database. It also found that the leader and the villagers play the important role in setting a five-physical database. Data include level of information such as position of village, territory of village, road, river, and premises. Information of culture consists of a two-level of information, interesting point, and Itinerary. The information occurs from presenting and practicing by the leader and villagers in the community.All of phases are presented for listening and investigating database together in both the leader and villagers in the process of participation.
Keywords: Community Participation, Sustainable Development, Encouragement Tourism.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1913587 Humans as Enrichment: Human-Animal Interactions and the Perceived Benefit to the Cheetah (Acinonyx jubatus), Human and Zoological Establishment
Authors: S. J. Higgs, E. Van Eck, K. Heynis, S. H. Broadberry
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Engagement with non-human animals is a rapidly-growing field of study within the animal science and social science sectors, with human-interactions occurring in many forms; interactions, encounters and animal-assisted therapy. To our knowledge, there has been a wide array of research published on domestic and livestock human-animal interactions, however, there appear to be fewer publications relating to zoo animals and the effect these interactions have on the animal, human and establishment. The aim of this study was to identify if there were any perceivable benefits from the human-animal interaction for the cheetah, the human and the establishment. Behaviour data were collected before, during and after the interaction on the behaviour of the cheetah and the human participants to highlight any trends with nine interactions conducted. All 35 participants were asked to fill in a questionnaire prior to the interaction and immediately after to ascertain if their perceptions changed following an interaction with the cheetah. An online questionnaire was also distributed for three months to gain an understanding of the perceptions of human-animal interactions from members of the public, gaining 229 responses. Both questionnaires contained qualitative and quantitative questions to allow for specific definitive answers to be analysed, but also expansion on the participants perceived perception of human-animal interactions. In conclusion, it was found that participants’ perceptions of human-animal interactions saw a positive change, with 64% of participants altering their opinion and viewing the interaction as beneficial for the cheetah (reduction in stress assumed behaviours) following participation in a 15-minute interaction. However, it was noted that many participants felt the interaction lacked educational values and therefore this is an area in which zoological establishments can work to further improve upon. The results highlighted many positive benefits for the human, animal and establishment, however, the study does indicate further areas for research in order to promote positive perceptions of human-animal interactions and to further increase the welfare of the animal during these interactions, with recommendations to create and regulate legislation.
Keywords: Acinonyx jubatus, encounters, human-animal interactions, perceptions, zoological establishments.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1631586 Using the Transtheoretical Model to Investigate Stages of Change in Regular Volunteer Service among Seniors in Community
Authors: Pei-Ti Hsu, I-Ju Chen, Jeu-Jung Chen, Cheng-Fen Chang, Shiu-Yan Yang
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Background: Taiwan now is an aging society. Research on the elderly should not be confined to caring for seniors, but should also be focused on ways to improve health and the quality of life. Senior citizens who participate in volunteer services could become less lonely, have new growth opportunities, and regain a sense of accomplishment. Thus, the question of how to get the elderly to participate in volunteer service is worth exploring. Objective: Apply the Transtheoretical Model to understand stages of change in regular volunteer service and voluntary service behaviour among the seniors. Methods: 1525 adults over the age of 65 from the Renai district of Keelung City were interviewed. The research tool was a self-constructed questionnaire, and individual interviews were conducted to collect data. Then the data was processed and analyzed using the IBM SPSS Statistics 20 (Windows version) statistical software program. Results: In the past six months, research subjects averaged 9.92 days of volunteer services. A majority of these elderly individuals had no intention to change their regular volunteer services. We discovered that during the maintenance stage, the self-efficacy for volunteer services was higher than during all other stages, but self-perceived barriers were less during the preparation stage and action stage. Self-perceived benefits were found to have an important predictive power for those with regular volunteer service behaviors in the previous stage, and self-efficacy was found to have an important predictive power for those with regular volunteer service behaviors in later stages. Conclusions/Implications for Practice: The research results support the conclusion that community nursing staff should group elders based on their regular volunteer services change stages and design appropriate behavioral change strategies.
Keywords: Seniors, stages of change in regular volunteer services, volunteer service behavior, self-efficacy, self-perceived benefits.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1959585 The modeling of Brand Loyalty in the Brewing Market in Poland
Authors: Honorata Howaniec
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Brand loyalty is a strategic asset of the company. In the era of competition to have loyal customers decides on the market superiority of enterprises. Creating the loyalty of buyers, however, is a lengthy process and requires the appropriate business strategy, preceded by the proper market research. The purpose of the paper is to present the concept of brand loyalty, the creation of loyalty of customers, the benefits and determinants of loyalty on the example of brewery market in Poland.Keywords: brand, brand loyalty, brewery market
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1474584 Six Sigma Solutions and its Benefit-Cost Ratio for Quality Improvement
Authors: S. Homrossukon, A. Anurathapunt
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This is an application research presenting the improvement of production quality using the six sigma solutions and the analyses of benefit-cost ratio. The case of interest is the production of tile-concrete. Such production has faced with the problem of high nonconforming products from an inappropriate surface coating and had low process capability based on the strength property of tile. Surface coating and tile strength are the most critical to quality of this product. The improvements followed five stages of six sigma solutions. After the improvement, the production yield was improved to 80% as target required and the defective products from coating process was remarkably reduced from 29.40% to 4.09%. The process capability based on the strength quality was increased from 0.87 to 1.08 as customer oriented. The improvement was able to save the materials loss for 3.24 millions baht or 0.11 million dollars. The benefits from the improvement were analyzed from (1) the reduction of the numbers of non conforming tile using its factory price for surface coating improvement and (2) the materials saved from the increment of process capability. The benefit-cost ratio of overall improvement was high as 7.03. It was non valuable investment in define, measure, analyses and the initial of improve stages after that it kept increasing. This was due to there were no benefits in define, measure, and analyze stages of six sigma since these three stages mainly determine the cause of problem and its effects rather than improve the process. The benefit-cost ratio starts existing in the improve stage and go on. Within each stage, the individual benefitcost ratio was much higher than the accumulative one as there was an accumulation of cost since the first stage of six sigma. The consideration of the benefit-cost ratio during the improvement project helps make decisions for cost saving of similar activities during the improvement and for new project. In conclusion, the determination of benefit-cost ratio behavior through out six sigma implementation period provides the useful data for managing quality improvement for the optimal effectiveness. This is the additional outcome from the regular proceeding of six sigma.Keywords: Six Sigma Solutions, Process Improvement, QualityManagement, Benefit Cost Ratio
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2137583 Operational Analysis of Urban Intelligent Transportation System and Strategies for Future Development - Taking Calling Service of Taxi in Wuhan as an Example
Authors: Wang Xu, Yao Yangyang, Lin Ying, Wang Zhenzhen
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Intelligent Transportation System integrates various modern advanced technologies into the ground transportation system, and it will be the goal of urban transport system in the future because of its comprehensive effects. However, it also brings some problems, such as project performance assessment, fairness of benefiting groups, fund management, which are directly related to its operation and implementation. Wuhan has difficulties in organizing transportation because of its nature feature (river and lake), therefore, calling Service of Taxi plays an important role in transportation. This paper researches on calling Service of Taxi in Wuhan, based on quantitative and qualitative analysis. It analyzes its operations management systematically, including business model, finance, usage analysis and users evaluation. As for business model, it is that the government leads the operation at the initial stage, and the third part dominates the operation at the mature stage, which not only eases the pressure of the third part and benefits the spread of the calling service at the initial stage, but also alleviates financial pressure of government and improve the efficiency of the operation at the mature stage. As for finance, it draws that this service will bring heavy financial burden of equipments, but it will be alleviated in the future because of its spread. As for usage analysis, through data comparison, this service can bring some benefits for taxi drivers, and time and spatial distribution of usage have certain features. As for user evaluation, it analyzes using group and the reason why choosing it. At last, according to the analysis above, the paper puts forward the potentials, limitations, and future development strategies for it.
Keywords: Assessment, Calling service of taxi, Operations management, Strategies, Using groups.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2243582 Estimating the Costs of Conservation in Multiple Output Agricultural Setting
Authors: T. Chaiechi, N. Stoeckl
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Scarcity of resources for biodiversity conservation gives rise to the need of strategic investment with priorities given to the cost of conservation. While the literature provides abundant methodological options for biodiversity conservation; estimating true cost of conservation remains abstract and simplistic, without recognising dynamic nature of the cost. Some recent works demonstrate the prominence of economic theory to inform biodiversity decisions, particularly on the costs and benefits of biodiversity however, the integration of the concept of true cost into biodiversity actions and planning are very slow to come by, and specially on a farm level. Conservation planning studies often use area as a proxy for costs neglecting different land values as well as protected areas. These literature consider only heterogeneous benefits while land costs are considered homogenous. Analysis with the assumption of cost homogeneity results in biased estimation; since not only it doesn’t address the true total cost of biodiversity actions and plans, but also it fails to screen out lands that are more (or less) expensive and/or difficult (or more suitable) for biodiversity conservation purposes, hindering validity and comparability of the results. Economies of scope” is one of the other most neglected aspects in conservation literature. The concept of economies of scope introduces the existence of cost complementarities within a multiple output production system and it suggests a lower cost during the concurrent production of multiple outputs by a given farm. If there are, indeed, economies of scope then simplistic representation of costs will tend to overestimate the true cost of conservation leading to suboptimal outcomes. The aim of this paper, therefore, is to provide first road review of the various theoretical ways in which economies of scope are likely to occur of how they might occur in conservation. Consequently, the paper addresses gaps that have to be filled in future analysis.
Keywords: Cost, biodiversity conservation, Multi-output production systems, Empirical techniques.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2206581 Storing OWL Ontologies in SQL Relational Databases
Authors: Irina Astrova, Nahum Korda, Ahto Kalja
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Relational databases are often used as a basis for persistent storage of ontologies to facilitate rapid operations such as search and retrieval, and to utilize the benefits of relational databases management systems such as transaction management, security and integrity control. On the other hand, there appear more and more OWL files that contain ontologies. Therefore, this paper proposes to extract ontologies from OWL files and then store them in relational databases. A prerequisite for this storing is transformation of ontologies to relational databases, which is the purpose of this paper.Keywords: Ontologies, relational databases, SQL, and OWL.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5214580 An Economic Analysis of Phu Kradueng National Park
Authors: Chutarat Boontho
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The purposes of this study were as follows to evaluate the economic value of Phu Kradueng National Park by the travel cost method (TCM) and the contingent valuation method (CVM) and to estimate the demand for traveling and the willingness to pay. The data for this study were collected by conducting two large scale surveys on users and non-users. A total of 1,016 users and 1,034 non-users were interviewed. The data were analyzed using multiple linear regression analysis, logistic regression model and the consumer surplus (CS) was the integral of demand function for trips. The survey found, were as follows: 1)Using the travel cost method which provides an estimate of direct benefits to park users, we found that visitors- total willingness to pay per visit was 2,284.57 bath, of which 958.29 bath was travel cost, 1,129.82 bath was expenditure for accommodation, food, and services, and 166.66 bath was consumer surplus or the visitors -net gain or satisfaction from the visit (the integral of demand function for trips). 2) Thai visitors to Phu Kradueng National Park were further willing to pay an average of 646.84 bath per head per year to ensure the continued existence of Phu Kradueng National Park and to preserve their option to use it in the future. 3) Thai non-visitors, on the other hand, are willing to pay an average of 212.61 bath per head per year for the option and existence value provided by the Park. 4) The total economic value of Phu Kradueng National Park to Thai visitors and non-visitors taken together stands today at 9,249.55 million bath per year. 5) The users- average willingness to pay for access to Phu Kradueng National Park rises from 40 bath to 84.66 bath per head per trip for improved services such as road improvement, increased cleanliness, and upgraded information. This paper was needed to investigate of the potential market demand for bio prospecting in Phu Kradueng national Park and to investigate how a larger share of the economic benefits of tourism could be distributed income to the local residents.Keywords: Contingent Valuation Method, Travel Cost Method, Consumer surplus.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1789579 Intelligent Process and Model Applied for E-Learning Systems
Authors: Mafawez Alharbi, Mahdi Jemmali
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E-learning is a developing area especially in education. E-learning can provide several benefits to learners. An intelligent system to collect all components satisfying user preferences is so important. This research presents an approach that it capable to personalize e-information and give the user their needs following their preferences. This proposal can make some knowledge after more evaluations made by the user. In addition, it can learn from the habit from the user. Finally, we show a walk-through to prove how intelligent process work.
Keywords: Artificial intelligence, architecture, e-learning, software engineering, processing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1093578 The Planning and Development of Green Public Places in Urban South Africa: A Child-Friendly Approach
Authors: E. J. Cilliers, Z. Goosen
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The impact that urban green spaces have on sustainability and quality of life is phenomenal. This is also true for the local South African environment. However, in reality green spaces in urban environments are decreasing due to growing populations, increasing urbanization and development pressure. This further impacts on the provision of child-friendly spaces, a concept that is already limited in local context. Child-friendly spaces are described as environments in which people (children) feel intimately connected to, influencing the physical, social, emotional, and ecological health of individuals and communities. The benefits of providing such spaces for the youth are well documented in literature. This research therefore aimed to investigate the concept of child-friendly spaces and its applicability to the South African planning context, in order to guide the planning of such spaces for future communities and use. Child-friendly spaces in the urban environment of the city of Durban, was used as local case study, along with two international case studies namely Mullerpier public playground in Rotterdam, the Netherlands, and Kadidjiny Park in Melville, Australia. The aim was to determine how these spaces were planned and developed and to identify tools that were used to accomplish the goal of providing successful child-friendly green spaces within urban areas. The need and significance of planning for such spaces was portrayed within the international case studies. It is confirmed that minimal provision is made for green space planning within the South African context, when there is reflected on the international examples. As a result international examples and disciples of providing child-friendly green spaces should direct planning guidelines within local context. The research concluded that child-friendly green spaces have a positive impact on the urban environment and assist in a child’s development and interaction with the natural environment. Regrettably, the planning of these child-friendly spaces is not given priority within current spatial plans, despite the proven benefits of such.
Keywords: Built environment, child-friendly spaces, green spaces. public places, urban area.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2301577 A Supply Chain Perspective of RFID Systems
Authors: A. N. Nambiar
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Radio Frequency Identification (RFID) initially introduced during WW-II, has revolutionized the world with its numerous benefits and plethora of implementations in diverse areas ranging from manufacturing to agriculture to healthcare to hotel management. This work reviews the current research in this area with emphasis on applications for supply chain management and to develop a taxonomic framework to classify literature which will enable swift and easy content analysis and also help identify areas for future research.Keywords: RFID, supply chain, applications, classification framework.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2305576 Generalized Noise Analysis of Log Domain Static Translinear Circuits
Authors: E. Farshidi
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This paper presents a new general technique for analysis of noise in static log-domain translinear circuits. It is demonstrated that employing this technique, leads to a general, simple and routine method of the noise analysis. The circuit has been simulated by HSPICE. The simulation results are seen to conform to the theoretical analysis and shows benefits of the proposed circuit.
Keywords: Noise analysis, log-domain, static, dynamic, translinear loop, companding.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1234575 Big Data: Big Challenges to Privacy and Data Protection
Authors: Abu Bakar Munir, Siti Hajar Mohd Yasin, Firdaus Muhammad-Sukki
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This paper seeks to analyse the benefits of big data and more importantly the challenges it pose to the subject of privacy and data protection. First, the nature of big data will be briefly deliberated before presenting the potential of big data in the present days. Afterwards, the issue of privacy and data protection is highlighted before discussing the challenges of implementing this issue in big data. In conclusion, the paper will put forward the debate on the adequacy of the existing legal framework in protecting personal data in the era of big data.
Keywords: Big data, data protection, information, privacy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3925574 The Journey from Lean Manufacturing to Industry 4.0: The Rail Manufacturing Process in Mexico
Authors: Diana Flores Galindo, Richard Gil Herrera
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Nowadays, Lean Manufacturing and Industry 4.0 are very important in every country. One of the main benefits is continued market presence. It has been identified that there is a need to change existing educational programs, as well as update the knowledge and skills of existing employees. It should be borne in mind that behind each technological improvement, there is a human being. Human talent cannot be neglected. The main objectives of this article are to review the link between Lean Manufacturing, the incorporation of Industry 4.0 and the steps to follow to implement it; analyze the current situation and study the implications and benefits of this new trend, with a particular focus on Mexico. Lean Manufacturing and Industry 4.0 implementation waves must always take care of the most important capital – intellectual capital. The methodology used in this article comprised the following steps: reviewing the reality of the fourth industrial revolution, reviewing employees’ skills on the journey to become world-class, and analyzing the situation in Mexico. Lean Manufacturing and Industry 4.0 were studied not as exclusive concepts, but as complementary ones. The methodological framework used is focused on motivating companies’ collaborators to guarantee common results, innovate, and remain in the market in the face of new requirements from company stakeholders. The key findings were that both trends emphasize the need to improve communication across the entire company and incorporate new technologies into everyday work, from the shop floor to administrative staff, to help improve processes. Taking care of people, activities and processes will bring a company success. In the specific case of Mexico, companies in all sectors need to be aware of and implement technological improvements according to their specific needs. Low-cost labor represents one of the most typical barriers. In conclusion, companies must build a roadmap according to their strategy and needs to achieve their short, medium- and long-term goals.
Keywords: Lean management, lean manufacturing, industry 4.0, motivation, SWOT analysis, Hoshin Kanri.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 839573 Juxtaposing South Africa’s Private Sector and Its Public Service Regarding Innovation Diffusion, to Explore the Obstacles to E-Governance
Authors: Petronella Jonck, Freda van der Walt
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Despite the benefits of innovation diffusion in the South African public service, implementation thereof seems to be problematic, particularly with regard to e-governance which would enhance the quality of service delivery, especially accessibility, choice, and mode of operation. This paper reports on differences between the public service and the private sector in terms of innovation diffusion. Innovation diffusion will be investigated to explore identified obstacles that are hindering successful implementation of e-governance. The research inquiry is underpinned by the diffusion of innovation theory, which is premised on the assumption that innovation has a distinct channel, time, and mode of adoption within the organisation. A comparative thematic document analysis was conducted to investigate organisational differences with regard to innovation diffusion. A similar approach has been followed in other countries, where the same conceptual framework has been used to guide document analysis in studies in both the private and the public sectors. As per the recommended conceptual framework, three organisational characteristics were emphasised, namely the external characteristics of the organisation, the organisational structure, and the inherent characteristics of the leadership. The results indicated that the main difference in the external characteristics lies in the focus and the clientele of the private sector. With regard to organisational structure, private organisations have veto power, which is not the case in the public service. Regarding leadership, similarities were observed in social and environmental responsibility and employees’ attitudes towards immediate supervision. Differences identified included risk taking, the adequacy of leadership development, organisational approaches to motivation and involvement in decision making, and leadership style. Due to the organisational differences observed, it is recommended that differentiated strategies be employed to ensure effective innovation diffusion, and ultimately e-governance. It is recommended that the results of this research be used to stimulate discussion on ways to improve collaboration between the mentioned sectors, to capitalise on the benefits of each sector.Keywords: E-governance, ICT, innovation diffusion, comparative analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1787572 Digitization of European SMEs in Tourism and Hospitality: The Case of Greek Hoteliers
Authors: Joanna K. Konstantinou
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The aim of this study is to explore the need of small and medium-sized businesses in tourism and hospitality industry to adopt technology and enhance their degree of digitalization, along with the main benefits enjoyed by technology and the main challenges that hinder its adoption. Within a hermeneutic phenomenological perspective, semi-structured interviews were conducted with three hotel owners and the focus was to identify the main reasons of adoption of technology, enablers and barriers. The findings were grouped with the goal of identifying typology of business practices in using and adopting technology.
Keywords: Digitalization, hospitality, SME, Interpretative Phenomenology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2446571 Performance Evaluation of 2×2 Switched Beam Antennas with Null Locating for Wireless Mesh Networks
Authors: S. Pradittara, M. Uthansakul, P. Uthansakul
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A concept of switched beam antennas consisting of 2×2 rectangular array spaced by λ/4 accompanied with a null locating has been proposed in the previous work. In this letter, the performance evaluations of its prototype are presented. The benefits of using proposed system have been clearly measured in term of signal quality, throughput and delays. Also, the impact of position shift which mesh router is not located on the expected beam direction has also been investigated.Keywords: Antenna array, Beamforming, Null steering, WMNs.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1595570 Clinical Benefits of an Embedded Decision Support System in Anticoagulant Control
Authors: Tony Austin, Shanghua Sun, Nathan Lea, Steve Iliffe, Dipak Kalra, David Ingram, David Patterson
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Computer-based decision support (CDSS) systems can deliver real patient care and increase chances of long-term survival in areas of chronic disease management prone to poor control. One such CDSS, for the management of warfarin, is described in this paper and the outcomes shown. Data is derived from the running system and show a performance consistently around 20% better than the applicable guidelines.Keywords: "Decision Support", "Anticoagulant Control"
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1986569 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector
Authors: Mariam Vardiashvili
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The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity. When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.
Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 698568 Financing - Scheduling Optimization for Construction Projects by using Genetic Algorithms
Authors: Hesham Abdel-Khalek, Sherif M. Hafez, Abdel-Hamid M. el-Lakany, Yasser Abuel-Magd
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Investment in a constructed facility represents a cost in the short term that returns benefits only over the long term use of the facility. Thus, the costs occur earlier than the benefits, and the owners of facilities must obtain the capital resources to finance the costs of construction. A project cannot proceed without an adequate financing, and the cost of providing an adequate financing can be quite large. For these reasons, the attention to the project finance is an important aspect of project management. Finance is also a concern to the other organizations involved in a project such as the general contractor and material suppliers. Unless an owner immediately and completely covers the costs incurred by each participant, these organizations face financing problems of their own. At a more general level, the project finance is the only one aspect of the general problem of corporate finance. If numerous projects are considered and financed together, then the net cash flow requirements constitute the corporate financing problem for capital investment. Whether project finance is performed at the project or at the corporate level does not alter the basic financing problem .In this paper, we will first consider facility financing from the owner's perspective, with due consideration for its interaction with other organizations involved in a project. Later, we discuss the problems of construction financing which are crucial to the profitability and solvency of construction contractors. The objective of this paper is to present the steps utilized to determine the best combination of minimum project financing. The proposed model considers financing; schedule and maximum net area .The proposed model is called Project Financing and Schedule Integration using Genetic Algorithms "PFSIGA". This model intended to determine more steps (maximum net area) for any project with a subproject. An illustrative example will demonstrate the feature of this technique. The model verification and testing are put into consideration.Keywords: Project Management, Large-scale ConstructionProjects, Cash flow, Interest, Investment, Loan, Optimization, Scheduling, Financing and Genetic Algorithms.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2220567 A New True RMS-to-DC Converter in CMOS Technology
Authors: H. Asiaban, E. Farshidi
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This paper presents a new true RMS-to-DC converter circuit based on a square-root-domain squarer/divider. The circuit is designed by employing up-down translinear loop and using of MOSFET transistors that operate in strong inversion saturation region. The converter offer advantages of two-quadrant input current, low circuit complexity, low supply voltage (1.2V) and immunity from the body effect. The circuit has been simulated by HSPICE. The simulation results are seen to conform to the theoretical analysis and shows benefits of the proposed circuit.Keywords: Current-mode, squarer/divider, low-pass filter, converter, translinear loop, RMS-to-DC.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3293566 Open Cloud Computing with Fault Tolerance
Authors: K. Zuva, T. Zuva, K. O. M. Mapoka
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Cloud Computing (CC) has become one of the most talked about emerging technologies that provides powerful computing and large storage environments through the use of the Internet. Cloud computing provides different dynamically scalable computing resources as a service. It brings economic benefits to individuals and businesses that adopt the technology. In theory adoption of cloud computing reduces capital and operational expenditure on information technology. For this to be a reality there is need to solve some challenges and at the same time addressing concerns that consumers have about cloud computing. This paper looks at Cloud Computing in general then highlights the challenges of Cloud Computing and finally suggests solutions to some of the challenges.Keywords: Cloud Computing, SaaS, PaaS, IaaS, Internet.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2368565 Applications of Big Data in Education
Authors: Faisal Kalota
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Big Data and analytics have gained a huge momentum in recent years. Big Data feeds into the field of Learning Analytics (LA) that may allow academic institutions to better understand the learners’ needs and proactively address them. Hence, it is important to have an understanding of Big Data and its applications. The purpose of this descriptive paper is to provide an overview of Big Data, the technologies used in Big Data, and some of the applications of Big Data in education. Additionally, it discusses some of the concerns related to Big Data and current research trends. While Big Data can provide big benefits, it is important that institutions understand their own needs, infrastructure, resources, and limitation before jumping on the Big Data bandwagon.Keywords: Analytics, Big Data in Education, Hadoop, Learning Analytics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4876564 The Physiological Impacts of Genital Weightlifting Conditioning: Exploring Iron Crotch Practice for Enhanced Sexual Function, Premature Ejaculation, Penile Dysfunction, Impotence, Hormonal Balance, and Prostate Health
Authors: C. Ardil
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This study explores "Iron Crotch Kung Fu," a unique practice involving genital weightlifting. While the practice has historical significance, its potential health benefits, particularly in sexual function and overall well-being, remain largely anecdotal. To bridge the gap between tradition and modern science, this study proposes a modified Iron Crotch training program integrating principles from Pelvic Floor Muscle Training (PFMT). This integrated approach offers a safer and more effective pathway to harness the potential benefits of Iron Crotch, including enhanced sexual function, improved pelvic floor health, and increased core strength. The study delves into the historical context, technical methodologies, and potential physiological impacts of Iron Crotch, while highlighting the importance of careful practice under expert guidance. By integrating historical context, practical techniques, and scientific insights, this study aims to provide a balanced perspective on Iron Crotch and its potential role in modern health and wellness practices.
Keywords: Iron Crotch, iron crotch kung fu, Diao Gung, genital weightlifting, back pain, erectile dysfunction, exercise, exercise therapy, female athletes, hormonal balance, hypertonicity, martial arts, meta-analysis, overactivity, pelvic floor, pelvic floor disorders, pelvic floor muscle dysfunction, pelvic floor muscle training, pelvic floor physical therapy, penile dysfunction, physical health, physical medicine, physiotherapy, premature ejaculation, prostate health, provoked vestibulodynia, resistance training, sexual dysfunction, sexual health, sexual medicine, sexual orientation, systematic review, traditional health practices, urinary incontinence, urodynamics, vaginismus, vestibulodynia, women’s health, PFMT
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 43563 People Participation as Social Capital Form for Realizing Sustainable Ecotourism
Authors: I Putu Eka N. Kencana, I Wayan Mertha
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As an entity of the tourism system, local communities were considered have better understanding of their region as well as influenced positively or negatively by the tourism activities in the region. This paper aimed to study role of community involvement in the development of ecotourism at Kintamani Bali from two perspectives of view, i.e. participation in the process of initiatives and participation in the utilizing the economic benefits of tourism. Thorough participation as an antecedent of social capital form, the sustainability of ecotourism at Kintamani could be expected.
Keywords: Community involvement, ecotourism, participation, social capital.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2385562 Evaluating Customer Satisfaction as an Aspect of Quality Management
Authors: Olga V. Krivobokova
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A major goal of any enterprise is to create a ratings system of customer satisfaction, goods and services. It is obvious that the company cannot change what is not measured. In order to get a clearer picture of the preferences of the major consumer groups, this stage should be based on extensive research, including a variety of interviews and surveys. It is necessary to know the key benefits, which determine customer satisfaction in the market segment, of the properties of certain goods and services. It is important to estimate the terms of these preferences from the viewpoint of the client. This article discusses the importance of customer satisfaction, and ways of assessing it.Keywords: Costs, customer, evaluation, organization, producer, quality management, satisfaction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1943561 Insurance Fraud Management as an Integrated Part of Business Intelligence Framework
Authors: Pavel Pešout, Miroslav Andrle
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Frauds in insurance industry are one of the major sources of operational risk of insurance companies and constitute a significant portion of their losses. Every reasonable company on the market aims for improving their processes of uncovering frauds and invests their resources to reduce them. This article is addressing fraud management area from the view of extension of existing Business Intelligence solution. We describe the frame of such solution and would like to share with readers all benefits brought to insurance companies by adopting this approach in their fight against insurance frauds.Keywords: business intelligence, insurance fraud, fraudmanagement
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2182560 Educating Students in Business Process Management with Simulation Games
Authors: Vesna Bosilj Vuksic, Mirjana Pejic Bach, Tomislav Hernaus
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The aim of this paper is to present a framework for empirical investigation of the effectiveness of simulation games for student learning of BPM concept. A future research methodology is explained and a normative model that extends the standard TAM model by introducing latent and mediating variables into the relationship between independent variables and dependent variable is developed. Future research propositions are defined in order to examine the benefits that can be achieved through the use of BPM simulation games in ERP courses.
Keywords: Business process management, simulation games, education, technology acceptance model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2570559 Sensory Acceptability of Novel Sorrel/Roselle (Hibiscus sabdariffa L.)
Authors: Tamara Anderson, Neela Badrie
Abstract:
Consumers are demanding novel beverages that are healthier, convenient and have appealing consumer acceptance. The objectives of this study were to investigate the effects of adding grape polyphenols and the influence of presenting health claims on the sensory acceptability of wines. Fresh red sorrel calyces were fermented into wines. The total soluble solids of the pectinase-treated sorrel puree were from 4°Brix to 23.8°Brix. Polyphenol in the form of grape pomace extract was added to sorrel wines (w/v) in specified levels to give 0. 25. 50 and 75 ppm. A focus group comprising of 12 panelists was use to select the level of polyphenol to be added to sorrel wines for sensory preference The sensory attributed of the wines which were evaluated were colour, clarity, aroma, flavor, mouth-feel, sweetness, astringency and overall preference. The sorrel wine which was most preferred from focus group evaluation was presented for hedonic rating. In the first stage of hedonic testing, the sorrel wine was served chilled at 7°C for 24 h prior to sensory evaluation. Each panelist was provided with a questionnaire and was asked to rate the wines on colour, aroma, flavor, mouth-feel, sweetness, astringency and overall acceptability using a 9-point hedonic scale. In the second stage of hedonic testing, the panelist were instructed to read a health abstract on the health benefits of polyphenolic compounds and again to rate sorrel wine with added 25 ppm polyphenol. Paired t-test was used for the analysis of the influence of presenting health information on polyphenols on hedonic scoring of sorrel wines. Focus groups found that the addition of polyphenol addition had no significant effect on sensory color and aroma but affected clarity and flavor. A 25 ppm wine was liked moderately in overall acceptability. The presentation of information on the health benefit of polyphenols in sorrel wines to panelists had no significant influence on the sensory acceptance of wine. More than half of panelists would drink this wine now and then. This wine had color L 19.86±0.68, chroma 2.10±0.12, hue° 16.90 ±3.10 and alcohol content of 13.0%. The sorrel wine was liked moderately in overall acceptability with the added polyphenols.Keywords: Sorrel wines, Roselle Hibiscus sabdariffa L, novel wine, polyphenols, health benefits, physicochemical properties.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2353