Search results for: International Financial Reporting Standards
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1742

Search results for: International Financial Reporting Standards

242 A Case Study on Optimization of Contractor’s Financing through Allocation of Subcontractors

Authors: Helen S. Ghali, Engy Serag, A. Samer Ezeldin

Abstract:

In many countries, the construction industry relies heavily on outsourcing models in executing their projects and expanding their businesses to fit in the diverse market. Such extensive integration of subcontractors is becoming an influential factor in contractor’s cash flow management. Accordingly, subcontractors’ financial terms are important phenomena and pivotal components for the well-being of the contractor’s cash flow. The aim of this research is to study the contractor’s cash flow with respect to the owner and subcontractor’s payment management plans, considering variable advance payment, payment frequency, and lag and retention policies. The model is developed to provide contractors with a decision support tool that can assist in selecting the optimum subcontracting plan to minimize the contractor’s financing limits and optimize the profit values. The model is built using Microsoft Excel VBA coding, and the genetic algorithm is utilized as the optimization tool. Three objective functions are investigated, which are minimizing the highest negative overdraft value, minimizing the net present worth of overdraft, and maximizing the project net profit. The model is validated on a full-scale project which includes both self-performed and subcontracted work packages. The results show potential outputs in optimizing the contractor’s negative cash flow values and, in the meantime, assisting contractors in selecting suitable subcontractors to achieve the objective function.

Keywords: Cash flow optimization, payment plan, procurement management, subcontracting plan.

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241 Perspectives on Sustainable Bioeconomy in the Baltic Sea Region

Authors: Susanna Vanhamäki, Gabor Schneider, Kati Manskinen

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‘Bioeconomy’ is a complex concept that cuts across many sectors and covers several policy areas. To achieve an overall understanding and support a successful bioeconomy, a cross-sectorial approach is necessary. In practice, due to the concept’s wide scope and varying international approaches, fully understanding bioeconomy is challenging on policy level. This paper provides a background of the topic through an analysis of bioeconomy strategies in the Baltic Sea region. Expert interviews and a small survey were conducted to discover the current and intended focuses of these countries’ bioeconomy sectors. The research shows that supporting sustainability is one of the keys in developing the future bioeconomy. The results highlighted that the bioeconomy has to be sustainable and based on circular economy principles. Currently, traditional bioeconomy sectors like food, wood, fish & waters as well as fuel & energy, which are in the core of national bioeconomy strategies, are best known and are considered more relevant than other bioeconomy industries. However, there is increasing potential for novel sectors, such as textiles and pharmaceuticals. The present research indicates that the opportunities presented by these bioeconomy sectors should be recognised and promoted. Education, research and innovation can play key roles in developing transformative and sustainable improvements in primary production and renewable resources. Furthermore, cooperation between businesses and educators is important.

Keywords: Bioeconomy, circular economy, policy, strategy.

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240 Atherosclerosis Prevalence within Populations of the Southeastern United States

Authors: Samuel P. Prahlow, Anthony Sciuva, Katherine Bombly, Emily Wilson, Shiv Dhiman, Savita Arya

Abstract:

A prevalence cohort study of atherosclerotic lesions within cadavers was performed to better understand and characterize the prevalence of atherosclerosis among Georgia residents within body donors in the Philadelphia College of Osteopathic Medicine (PCOM) - Georgia body donor program. We procured specimens from cadavers used for medical student, physical therapy student, and biomedical science student cadaveric anatomical dissection at PCOM - South Georgia and PCOM - Georgia. Tissues were prepared using hematoxylin and eosin (H&E) stain as histological slides by Colquitt Regional Medical Center Laboratory Services. One section from each of the following arteries was taken after cadaveric dissection at the site of most calcification palpated grossly (if present): left anterior descending coronary artery, left internal carotid artery, abdominal aorta, splenic artery, and hepatic artery. All specimens were graded and categorized according to the American Heart Association’s Modified and Conventional Standards for Atherosclerotic Lesions using x4, x10, x40 microscopic magnification. Our study cohort included 22 cadavers, with 16 females and 6 males. The average age was 72.54 and median age was 72, with a range of 52 to 90 years old. The cause of death determination listing vascular and/or cardiovascular causes were present on 6 of the 22 death certificates. 19 of 22 (86%) cadavers had at least a single artery grading > 5. Of the cadavers with at least a single artery graded at greater than 5, only 5 of 19 (26%) cadavers had a vascular or cardiovascular cause of death reported. Malignancy was listed as a cause of death on 7 (32%) of death certificates. The average atherosclerosis grading of the common hepatic, splenic and left internal carotid arteries (2.15, 3.05, and 3.36 respectively) were lower than the left anterior descending artery and the abdominal aorta (5.16 and 5.86 respectively). This prevalence study characterizes atherosclerosis found in five medium and large systemic arteries within cadavers from the state of Georgia.

Keywords: Atherosclerosis, cardiovascular, histology, pathology.

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239 Impact of Ship Traffic to PM2.5 and Particle Number Concentrations in Three Port-Cities of the Adriatic/Ionian Area

Authors: Daniele Contini, Antonio Donateo, Andrea Gambaro, Athanasios Argiriou, Dimitrios Melas, Daniela Cesari, Anastasia Poupkou, Athanasios Karagiannidis, Apostolos Tsakis, Eva Merico, Rita Cesari, Adelaide Dinoi

Abstract:

Emissions of atmospheric pollutants from ships and harbour activities are a growing concern at international level given their potential impacts on air quality and climate. These close-to-land emissions have potential impact on local communities in terms of air quality and health. Recent studies show that the impact of maritime traffic to atmospheric particulate matter concentrations in several coastal urban areas is comparable with the impact of road traffic of a medium size town. However, several different approaches have been used for these estimates making difficult a direct comparison of results. In this work, an integrated approach based on emission inventories and dedicated measurement campaigns has been applied to give a comparable estimate of the impact of maritime traffic to PM2.5 and particle number concentrations in three major harbours of the Adriatic/Ionian Seas. The influences of local meteorology and of the logistic layout of the harbours are discussed.

Keywords: Ship emissions, PM2.5, particle number concentrations, impact of shipping to atmospheric aerosol.

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238 Effect of Transplant Preparation Method on Yield and Agronomic Traits of True Potato Seed (TPS) Progenies in Sahneh Region

Authors: A. Khourgami, M. Rafiee, H. Jafari, Z. Bitarafan

Abstract:

To study the effect of suitable methods for propagation of True Potato Seed (TPS) progenies, transplant and selection of the best progenies, a factorial experiment base on a randomized complete block design was carried out in the research field of Sahneh region, Kermanshah, Iran during 2009-2010. Five selective progenies from CIP (International Potato Center) including CIP.994013, CIP.994002, CIP.994014, CIP.888006, and CIP.994001 and two transplant preparation methods (Paper pot preparation for mechanical cultivation and preparation in transplant trays for manual cultivation) were studied in three replications. Results showed that different progenies had no significant effect on plant height (cm) and tuber yield (t ha-1), whereas had a significant effect on number of tubers per unit area (m2). There was significant difference between transplant preparation methods for plant height and tuber yield. The interaction effect of progenies and transplant preparation method was not significant for these traits. CIP.888006 progeny and paper pot preparation method produced the highest tuber yields. Also CIP.994002 and CIP.994014 progenies considered as the best progenies under paper pot preparation method due to high yields.

Keywords: Potato, Solanum tuberosum, TPS progenies, Transplant preparation method

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237 Psychosocial Risks and Occupational Health in a Mexican Small and Medium-Sized Enterprises

Authors: Magdalena Escamilla Quintal, Thelma Cetina Canto, Cecilia Aguilar Ortega

Abstract:

Due to the importance that people represent for companies, the setting of a clear control of the risks that threaten the health and the material and financial resources of workers is essential. It is irrelevant if the company is a small and medium-sized enterprise (SME) or a large multinational, or if it is in the construction or service sector. The risk prevention importance is related to a constitutional and human right that all people have; working in a risk-free environment to prevent accidents or illnesses that may influence their quality of life and the tranquility of their family. Therefore, the objective of this study was to determine the level of psychosocial risks (physical and emotional) of the employees of an SME. The participants of this study were 186 employees of a productive sector SME; 151 men and 35 women, all with an average age of 31.77 years. Their seniority inside the SME was between one month and 19.91 years. Ninety-six workers were from the production area, 28 from the management area, as well as 25 from the sales area and 40 from the supplies area. Ninety-three workers were found in Uman, 78 in Playa del Carmen, 11 in Cancun and seven in Cd. del Carmen. We found a statistically significant relationship between the burnout variable and the engagement and psychosomatic complaints as well as between the variables of sex, burnout and psychosomatic complaints. We can conclude that, for benefit of the SME, that there are low levels of burnout and psychosomatic complaints, the women experience major levels of burnout and the men show major levels of psychosomatic complaints. The findings, contributions, limitations and future proposals will be analyzed.

Keywords: Psychosocial risks, SME, burnout, engagement, psychosomatic complaints.

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236 Incentive Policies to Promote Green Infrastructure in Urban Jordan

Authors: Zayed Freah Zeadat

Abstract:

The wellbeing of urban dwellers is strongly associated with the quality and quantity of green infrastructure. Nevertheless, urban green infrastructure is still lagging in many Arab cities, and Jordan is no exception. The capital city of Jordan, Amman, is becoming more urban dense with limited green spaces. The unplanned urban growth in Amman has caused several environmental problems such as urban heat islands, air pollution and lack of green spaces. This study aims to investigate the most suitable drivers to leverage the implementation of urban green infrastructure in Jordan through qualitative and quantitative analysis. The qualitative research includes an extensive literature review to discuss the most common drivers used internationally to promote urban green infrastructure implementation in the literature. The quantitative study employs a questionnaire survey to rank the suitability of each driver. Consultants, contractors and policymakers were invited to fill the research questionnaire according to their judgments and opinions. Relative Importance Index has been used to calculate the weighted average of all drivers and the Kruskal-Wallis test to check the degree of agreement among groups. This study finds that research participants agreed that indirect financial incentives (i.e., tax reductions, reduction in stormwater utility fee, reduction of interest rate, density bonus etc.) are the most effective incentive policy whilst granting sustainability certificate policy is the least effective driver to ensure widespread of UGI is elements in Jordan.

Keywords: sustainable development, urban green infrastructure, relative importance index, urban Jordan

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235 The Effects of Logistical Centers Realization on Society and Economy

Authors: Anna Dolinayova, Juraj Camaj, Martin Loch

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Presently, it is necessary to ensure the sustainable development of passenger and freight transport. Increasing performance of road freight has had a negative impact to environment and society. It is therefore necessary to increase the competitiveness of intermodal transport, which is more environmentally friendly. The study describes the effectiveness of logistical centers realization for companies and society and research how the partial internalization of external costs reflected in the efficient use of these centers and increase the competitiveness of intermodal transport to road freight. In our research, we use the method of comparative analysis and market research to describe the advantages of logistic centers for their users as well as for society as a whole. Method normal costing is used for calculation infrastructure and total costs, method of conversion costing for determine the external costs. We modelled total society costs for road freight transport and inter modal transport chain (we assumed that most of the traffic is carried by rail) with different loading schemes for condition in the Slovak Republic. Our research has shown that higher utilization of inter modal transport chain do good not only for society, but for companies providing freight services too. Increase in use of inter modal transport chain can bring many benefits to society that do not bring direct immediate financial return. They often bring the multiplier effects, such as greater use of environmentally friendly transport mode and reduce the total society costs.

Keywords: Delivery time, economy effectiveness, logistical centers, ecological efficiency, optimization, society.

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234 The Management in Large Emergency Situations – A Best Practise Case Study based on GIS for Management of Evacuation

Authors: Ion Baş, Claudiu Zoicaş, Angela Ioniţâ

Abstract:

In most of the cases, natural disasters lead to the necessity of evacuating people. The quality of evacuation management is dramatically improved by the use of information provided by decision support systems, which become indispensable in case of large scale evacuation operations. This paper presents a best practice case study. In November 2007, officers from the Emergency Situations Inspectorate “Crisana" of Bihor County from Romania participated to a cross-border evacuation exercise, when 700 people have been evacuated from Netherlands to Belgium. One of the main objectives of the exercise was the test of four different decision support systems. Afterwards, based on that experience, software system called TEVAC (Trans Border Evacuation) has been developed “in house" by the experts of this institution. This original software system was successfully tested in September 2008, during the deployment of the international exercise EU-HUROMEX 2008, the scenario involving real evacuation of 200 persons from Hungary to Romania. Based on the lessons learned and results, starting from April 2009, the TEVAC software is used by all Emergency Situations Inspectorates all over Romania.

Keywords: Emergency evacuation, Searching Features, TEVAC(Trans Border Evacuation) software system, User Interface Design.

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233 Identifying the Barriers behind the Lack of Six Sigma Use in Libyan Manufacturing Companies

Authors: Osama Elgadi, Martin Birkett, Wai Ming Cheung

Abstract:

This paper investigates the barriers behind the underutilisation of six sigma in Libyan manufacturing companies (LMCs). A mixed-method methodology is proposed, starting by conducting interviews to collect qualitative data followed by the development of a questionnaire to obtain quantitative data. The focus of this paper is on discussing the findings of the interview stage and how these can be used to further develop the questionnaire stage. The interview results showed that only four key barriers were highlighted as being encountered by LMCs. With a difference in terms of their significance, these factors were identified, and placed in descending order according to their importance, namely: “Lack of top management commitment”, “Lack of training”, “Lack of knowledge about six sigma”, and “Culture effect”. The findings also showed that some barriers which, were found in previous studies of six sigma implementation were not considered as barriers to LMCs but can, in fact, be considered as success factors or enablers for six sigma adoption. These factors were identified as: “sufficiency of time and financial resources”; “customers unsatisfied”; “good communication between all departments in the company”; “we are certain about its results and benefits to our company and unhappy with the current quality system”. These results suggest that LMCs face fewer barriers to adopting six sigma than many well-established global companies operating in other countries and could take advantage of these successful factors by developing and implementing a six sigma framework to improve their product quality and competitiveness.

Keywords: Six sigma, barriers, Libyan manufacturing companies, interview.

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232 Multi-Hazard Risk Assessment and Management in Tourism Industry- A Case Study from the Island of Taiwan

Authors: Chung-Hung Tsai

Abstract:

Global environmental changes lead to increased frequency and scale of natural disaster, Taiwan is under the influence of global warming and extreme weather. Therefore, the vulnerability was increased and variability and complexity of disasters is relatively enhanced. The purpose of this study is to consider the source and magnitude of hazard characteristics on the tourism industry. Using modern risk management concepts, integration of related domestic and international basic research, this goes beyond the Taiwan typhoon disaster risk assessment model and evaluation of loss. This loss evaluation index system considers the impact of extreme weather, in particular heavy rain on the tourism industry in Taiwan. Consider the extreme climate of the compound impact of disaster for the tourism industry; we try to make multi-hazard risk assessment model, strategies and suggestions. Related risk analysis results are expected to provide government department, the tourism industry asset owners, insurance companies and banking include tourist disaster risk necessary information to help its tourism industry for effective natural disaster risk management.

Keywords: Tourism industry, extreme weather, multi-hazard, vulnerability analysis, loss exceeding probability, risk management.

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231 Hybrid Equity Warrants Pricing Formulation under Stochastic Dynamics

Authors: Teh Raihana Nazirah Roslan, Siti Zulaiha Ibrahim, Sharmila Karim

Abstract:

A warrant is a financial contract that confers the right but not the obligation, to buy or sell a security at a certain price before expiration. The standard procedure to value equity warrants using call option pricing models such as the Black–Scholes model had been proven to contain many flaws, such as the assumption of constant interest rate and constant volatility. In fact, existing alternative models were found focusing more on demonstrating techniques for pricing, rather than empirical testing. Therefore, a mathematical model for pricing and analyzing equity warrants which comprises stochastic interest rate and stochastic volatility is essential to incorporate the dynamic relationships between the identified variables and illustrate the real market. Here, the aim is to develop dynamic pricing formulations for hybrid equity warrants by incorporating stochastic interest rates from the Cox-Ingersoll-Ross (CIR) model, along with stochastic volatility from the Heston model. The development of the model involves the derivations of stochastic differential equations that govern the model dynamics. The resulting equations which involve Cauchy problem and heat equations are then solved using partial differential equation approaches. The analytical pricing formulas obtained in this study comply with the form of analytical expressions embedded in the Black-Scholes model and other existing pricing models for equity warrants. This facilitates the practicality of this proposed formula for comparison purposes and further empirical study.

Keywords: Cox-Ingersoll-Ross model, equity warrants, Heston model, hybrid models, stochastic.

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230 Developing Structured Sizing Systems for Manufacturing Ready-Made Garments of Indian Females Using Decision Tree-Based Data Mining

Authors: Hina Kausher, Sangita Srivastava

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In India, there is a lack of standard, systematic sizing approach for producing readymade garments. Garments manufacturing companies use their own created size tables by modifying international sizing charts of ready-made garments. The purpose of this study is to tabulate the anthropometric data which cover the variety of figure proportions in both height and girth. 3,000 data have been collected by an anthropometric survey undertaken over females between the ages of 16 to 80 years from the some states of India to produce the sizing system suitable for clothing manufacture and retailing. The data are used for the statistical analysis of body measurements, the formulation of sizing systems and body measurements tables. Factor analysis technique is used to filter the control body dimensions from the large number of variables. Decision tree-based data mining is used to cluster the data. The standard and structured sizing system can facilitate pattern grading and garment production. Moreover, it can exceed buying ratios and upgrade size allocations to retail segments.

Keywords: Anthropometric data, data mining, decision tree, garments manufacturing, ready-made garments, sizing systems.

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229 Producing Sustained Renewable Energy and Removing Organic Pollutants from Distillery Wastewater using Consortium of Sludge Microbes

Authors: Anubha Kaushik, Raman Preet

Abstract:

Distillery wastewater in the form of spent wash is a complex and strong industrial effluent, with high load of organic pollutants that may deplete dissolved oxygen on being discharged into aquatic systems and contaminate groundwater by leaching of pollutants, while untreated spent wash disposed on land acidifies the soil. Stringent legislative measures have therefore been framed in different countries for discharge standards of distillery effluent. Utilising the organic pollutants present in various types of wastes as food by mixed microbial populations is emerging as an eco-friendly approach in the recent years, in which complex organic matter is converted into simpler forms, and simultaneously useful gases are produced as renewable and clean energy sources. In the present study, wastewater from a rice bran based distillery has been used as the substrate in a dark fermenter, and native microbial consortium from the digester sludge has been used as the inoculum to treat the wastewater and produce hydrogen. After optimising the operational conditions in batch reactors, sequential batch mode and continuous flow stirred tank reactors were used to study the best operational conditions for enhanced and sustained hydrogen production and removal of pollutants. Since the rate of hydrogen production by the microbial consortium during dark fermentation is influenced by concentration of organic matter, pH and temperature, these operational conditions were optimised in batch mode studies. Maximum hydrogen production rate (347.87ml/L/d) was attained in 32h dark fermentation while a good proportion of COD also got removed from the wastewater. Slightly acidic initial pH seemed to favor biohydrogen production. In continuous stirred tank reactor, high H2 production from distillery wastewater was obtained from a relatively shorter substrate retention time (SRT) of 48h and a moderate organic loading rate (OLR) of 172 g/l/d COD.

Keywords: Distillery wastewater, hydrogen, microbial consortium, organic pollution, sludge.

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228 Multi-Enterprise Tie and Co-Operation Mechanism in Mexican Agro Industry SME's

Authors: Tania Elena González Alvarado, Ma. Antonieta Martín Granados

Abstract:

The aim of this paper is to explain what a multienterprise tie is, what evidence its analysis provides and how does the cooperation mechanism influence the establishment of a multienterprise tie. The study focuses on businesses of smaller dimension, geographically dispersed and whose businessmen are learning to cooperate in an international environment. The empirical evidence obtained at this moment permits to conclude the following: The tie is not long-lasting, it has an end; opportunism is an opportunity to learn; the multi-enterprise tie is a space to learn about the cooperation mechanism; the local tie permits a businessman to alternate between competition and cooperation strategies; the disappearance of a tie is an experience of learning for a businessman, diminishing the possibility of failure in the next tie; the cooperation mechanism tends to eliminate hierarchical relations; the multienterprise tie diminishes the asymmetries and permits SME-s to have a better position when they negotiate with large companies; the multi-enterprise tie impacts positively on the local system. The collection of empirical evidence was done trough the following instruments: direct observation in a business encounter to which the businesses attended in 2003 (202 Mexican agro industry SME-s), a survey applied in 2004 (129), a questionnaire applied in 2005 (86 businesses), field visits to the businesses during the period 2006-2008 and; a survey applied by telephone in 2008 (55 Mexican agro industry SME-s).

Keywords: Cooperation, multi-enterprise tie, links, networks.

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227 Perceptions of Health Status and Lifestyle Health Behaviors of Poor People in Mauritius

Authors: Smita S. D. Goorah, Melisha Panchoo

Abstract:

In Mauritius, much emphasis is put on measures to combat the high prevalence of non-communicable diseases (NCDs). Health promotion campaigns for the adoption of healthy behaviors and screening programs are done regularly by local authorities and NCD surveys are carried out at intervals. However, the health behaviors of the poor have not been investigated so far. This study aims to give an insight on the perceptions of health status and lifestyle health behaviors of poor people in Mauritius. A crosssectional study among 83 persons benefiting from social aid in a selected urban district was carried out. Results showed that 51.8% of respondents perceived that they had good health status. 57.8% had no known NCD whilst 25.3% had hypertension, followed by diabetes (16.9%), asthma (9.6%) and heart disease (7.2%).They had low smoking (10.8%) and alcohol consumption (6.0%) as well as high physical activity prevalence (54.2%). These results were significantly different from the NCD survey carried out in the general population. Consumption of vegetables in the study was high. Overweight and obesity trends were however similar to the NCD survey report 2009. These findings contrast with other international studies showing poor people having poor perceptions of health status and unhealthy behavioral choices. Whether these positive health behaviors of poor people in Mauritius arise out of choice or whether it is because the alternative behavior is too costly remains to be investigated further.

Keywords: Health behavior, non-communicable diseases, poor people.

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226 Modeling the Country Selection Decision in Retail Internationalization

Authors: A. Hortacsu, A. Tektas

Abstract:

This paper aims to develop a model that assists the international retailer in selecting the country that maximizes the degree of fit between the retailer-s goals and the country characteristics in his initial internationalization move. A two-stage multi criteria decision model is designed integrating the Analytic Hierarchy Process (AHP) and Goal Programming. Ethical, cultural, geographic and economic proximity are identified as the relevant constructs of the internationalization decision. The constructs are further structured into sub-factors within analytic hierarchy. The model helps the retailer to integrate, rank and weigh a number of hard and soft factors and prioritize the countries accordingly. The model has been implemented on a Turkish luxury goods retailer who was planning to internationalize. Actual entry of the specific retailer in the selected country is a support for the model. Implementation on a single retailer limits the generalizability of the results; however, the emphasis of the paper is on construct identification and model development. The paper enriches the existing literature by proposing a hybrid multi objective decision model which introduces new soft dimensions i.e. perceived distance, ethical proximity, humane orientation to the decision process and facilitates effective decision making.

Keywords: Analytic hierarchy process, culture, ethics, goal programming, retail foreign market selection.

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225 Localizing and Recognizing Integral Pitches of Cheque Document Images

Authors: Bremananth R., Veerabadran C. S., Andy W. H. Khong

Abstract:

Automatic reading of handwritten cheque is a computationally complex process and it plays an important role in financial risk management. Machine vision and learning provide a viable solution to this problem. Research effort has mostly been focused on recognizing diverse pitches of cheques and demand drafts with an identical outline. However most of these methods employ templatematching to localize the pitches and such schemes could potentially fail when applied to different types of outline maintained by the bank. In this paper, the so-called outline problem is resolved by a cheque information tree (CIT), which generalizes the localizing method to extract active-region-of-entities. In addition, the weight based density plot (WBDP) is performed to isolate text entities and read complete pitches. Recognition is based on texture features using neural classifiers. Legal amount is subsequently recognized by both texture and perceptual features. A post-processing phase is invoked to detect the incorrect readings by Type-2 grammar using the Turing machine. The performance of the proposed system was evaluated using cheque and demand drafts of 22 different banks. The test data consists of a collection of 1540 leafs obtained from 10 different account holders from each bank. Results show that this approach can easily be deployed without significant design amendments.

Keywords: Cheque reading, Connectivity checking, Text localization, Texture analysis, Turing machine, Signature verification.

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224 Risk Management Strategy for Protecting Cultural Heritage: Case Study of the Institute of Egypt

Authors: Amany A. Ragheb, Ghada Ragheb, Abd ElRahman A.

Abstract:

Egypt has a countless heritage of mansions, castles, cities, towns, villages, industrial and manufacturing sites. This richness of heritage provides endless and matchless prospects for culture. Despite being famous worldwide, Egypt’s heritage still is in constant need of protection. Political conflicts and religious revolutions form a direct threat to buildings in various areas, historic, archaeological sites, and religious monuments. Egypt has witnessed two revolutions in less than 60 years; both had an impact on its architectural heritage. In this paper, the authors aim to review legal and policy framework to protect the cultural heritage and present the risk management strategy for cultural heritage in conflict. Through a review of selected international models of devastated architectural heritage in conflict zones and highlighting some of their changes, we can learn from the experiences of other countries to assist towards the development of a methodology to halt the plundering of architectural heritage. Finally, the paper makes an effort to enhance the formulation of a risk management strategy for protection and conservation of cultural heritage, through which to end the plundering of Egypt’s architectural legacy in the Egyptian community (revolutions, 1952 and 2011); and by presenting to its surrounding community the benefits derived from maintaining it.

Keywords: Cultural heritage, legal regulation, risk management, preservation.

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223 Students- Perception of the Evaluation System in Architecture Studios

Authors: Badiossadat Hassanpour, Nangkula Utaberta, Azami Zaharim, Nurakmal Goh Abdullah

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Architecture education was based on apprenticeship models and its nature has not changed much during long period but the Source of changes was its evaluation process and system. It is undeniable that art and architecture education is completely based on transmitting knowledge from instructor to students. In contrast to other majors this transmitting is by iteration and practice and studio masters try to control the design process and improving skills in the form of supervision and criticizing. Also the evaluation will end by giving marks to students- achievements. Therefore the importance of the evaluation and assessment role is obvious and it is not irrelevant to say that if we want to know about the architecture education system, we must first study its assessment procedures. The evolution of these changes in western countries has literate and documented well. However it seems that this procedure has unregarded in Malaysia and there is a severe lack of research and documentation in this area. Malaysia as an under developing and multicultural country which is involved different races and cultures is a proper origin for scrutinizing and understanding the evaluation systems and acceptability amount of current implemented models to keep the evaluation and assessment procedure abreast with needs of different generations, cultures and even genders. This paper attempts to answer the questions of how evaluation and assessments are performed and how students perceive this evaluation system in the context Malaysia. The main advantage of this work is that it contributes in international debate on evaluation model.

Keywords: Architecture, assessment, design studio, learning

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222 Trapping Efficiency of Diesel Particles Through a Square Duct

Authors: Francis William S, Imtiaz Ahmed Choudhury, Ananda Kumar Eriki, A. John Rajan

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Diesel Engines emit complex mixtures of inorganic and organic compounds in the form of both solid and vapour phase particles. Most of the particulates released are ultrafine nanoparticles which are detrimental to human health and can easily enter the body by respiration. The emissions standards on particulate matter release from diesel engines are constantly upgraded within the European Union and with future regulations based on the particles numbers released instead of merely mass, the need for effective aftertreatment devices will increase. Standard particulate filters in the form of wall flow filters can have problems with high soot accumulation, producing a large exhaust backpressure. A potential solution would be to combine the standard filter with a flow through filter to reduce the load on the wall flow filter. In this paper soot particle trapping has been simulated in different continuous flow filters of monolithic structure including the use of promoters, at laminar flow conditions. An Euler Lagrange model, the discrete phase model in Ansys used with user defined functions for forces acting on particles. A method to quickly screen trapping of 5 nm and 10 nm particles in different catalysts designs with tracers was also developed. Simulations of square duct monoliths with promoters show that the strength of the vortices produced are not enough to give a high amount of particle deposition on the catalyst walls. The smallest particles in the simulations, 5 and 10 nm particles were trapped to a higher extent, than larger particles up to 1000 nm, in all studied geometries with the predominant deposition mechanism being Brownian diffusion. The comparison of the different filters designed with a wall flow filter does show that the options for altering a design of a flow through filter, without imposing a too large pressure drop penalty are good.

Keywords: Diesel Engine trap, thermophoresis, Exhaust pipe, PM-Simulation modeling.

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221 Hacking the Spatial Limitations in Bridging Virtual and Traditional Teaching Methodologies in Sri Lanka

Authors: Manuela Nayantara Jeyaraj

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Having moved into the 21st century, it is way past being arguable that innovative technology needs to be incorporated into conventional classroom teaching. Though the Western world has found presumable success in achieving this, it is still a concept under battle in developing countries such as Sri Lanka. Reaching the acme of implementing interactive virtual learning within classrooms is a struggling idealistic fascination within the island. In order to overcome this problem, this study is set to reveal facts that limit the implementation of virtual, interactive learning within the school classrooms and provide hacks that could prove the augmented use of the Virtual World to enhance teaching and learning experiences. As each classroom moves along with the usage of technology to fulfill its functionalities, a few intense hacks provided will build the administrative onuses on a virtual system. These hacks may divulge barriers based on social conventions, financial boundaries, digital literacy, intellectual capacity of the staff, and highlight the impediments in introducing students to an interactive virtual learning environment and thereby provide the necessary actions or changes to be made to succeed and march along in creating an intellectual society built on virtual learning and lifestyle. This digital learning environment will be composed of multimedia presentations, trivia and pop quizzes conducted on a GUI, assessments conducted via a virtual system, records maintained on a database, etc. The ultimate objective of this study could enhance every child's basic learning environment; hence, diminishing the digital divide that exists in certain communities.

Keywords: Digital divide, digital learning, digitization, Sri Lanka, teaching methodologies.

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220 e-Collaborative Learning Circles

Authors: C. Ardil

Abstract:

In this paper, we introduce an e-collaborative learning circles methodology which utilizes the information and communication technologies (ICTs) in e-educational processes. In e-collaborative learning circles methodology, the teachers and students announce their research projects on various mailing lists and discussion boards using available ICTs. The teachers & moderators and students who are already members of the e-forums, discuss the project proposals in their classrooms sent out by the potential global partner schools and return the requested feed back to the proposing school(s) about their level of the participation and contribution in the research. In general, an e-collaborative learning circle project is implemented with a small and diverse group (usually 8-10 participants) from around the world. The students meet regularly over a period of weeks/months through the ICTs during the ecollaborative learning process. When the project is completed, a project product (e-book / DVD) is prepared and sent to the circle members. In this research, when taking into account the interests and motivation of the participating students with the facilitating role of the teacher(s), the students in each circle do research to obtain new data and information, thus enabling them to have the opportunity to meet both different cultures and international understandings across the globe. However, while the participants communicate along with the members in the circle they also practice and develop their communication language skills. Finally, teachers and students find the possibility to develop their skills in using the ICTs as well.

Keywords: Distance Education, Online Learning, Web BasedLearning, Learning Circles, e-Collaborative Learning Circles

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219 Emotions in Health Tweets: Analysis of American Government Official Accounts

Authors: García López

Abstract:

The Government Departments of Health have the task of informing and educating citizens about public health issues. For this, they use channels like Twitter, key in the search for health information and the propagation of content. The tweets, important in the virality of the content, may contain emotions that influence the contagion and exchange of knowledge. The goal of this study is to perform an analysis of the emotional projection of health information shared on Twitter by official American accounts: the disease control account CDCgov, National Institutes of Health, NIH, the government agency HHSGov, and the professional organization PublicHealth. For this, we used Tone Analyzer, an International Business Machines Corporation (IBM) tool specialized in emotion detection in text, corresponding to the categorical model of emotion representation. For 15 days, all tweets from these accounts were analyzed with the emotional analysis tool in text. The results showed that their tweets contain an important emotional load, a determining factor in the success of their communications. This exposes that official accounts also use subjective language and contain emotions. The predominance of emotion joy over sadness and the strong presence of emotions in their tweets stimulate the virality of content, a key in the work of informing that government health departments have.

Keywords: Emotions in tweets emotion detection in text, health information on Twitter, American health official accounts, emotions on Twitter, emotions and content.

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218 Developing Kazakh Language Fluency Test in Nazarbayev University

Authors: Saule Mussabekova, Samal Abzhanova

Abstract:

The Kazakh Language Fluency Test, based on the IELTS exam, was implemented in 2012 at Nazarbayev University in Astana, Kazakhstan. We would like to share our experience in developing this exam and some exam results with other language instructors. In this paper, we will cover all these peculiarities and their related issues. The Kazakh Language Fluency Test is a young exam. During its development, we faced many difficulties. One of the goals of the university and the country is to encourage fluency in the Kazakh language for all citizens of the Republic. Nazarbayev University has introduced a Kazakh language program to assist in achieving this goal. This policy is one-step in ensuring that NU students have a thorough understanding of the Kazakh language through a fluency test based on the International English Language Testing System (IELTS). The Kazakh Language Fluency Test exam aims to determine student’s knowledge of Kazakh language. The fact is that there are three types of students at Nazarbayev University: Kazakh-speaking heritage learners, Russian-speaking and English-speaking students. Unfortunately, we have Kazakh students who do not speak Kazakh. All students who finished school with Russian language instruction are given Kazakh Language Fluency Test in order to determine their Kazakh level. After the test exam, all students can choose appropriate Kazakh course: Basic Kazakh, Intermediate Kazakh and Upper-Intermediate Kazakh. The Kazakh Language Fluency Test consists of four parts: Listening, Reading, Writing and Speaking. They are taken on the same day in the abovementioned order.

Keywords: Diagnostic language test, Kazakh language, placement test, test result.

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217 The Impact of ISO 9001 Certification on Brazilian Firms’ Performance: Insights from Multiple Case Studies

Authors: Matheus Borges Carneiro, Fabiane Letícia Lizarelli, José Carlos de Toledo

Abstract:

The evolution of quality management by companies was strongly enabled by, among others, ISO 9001 certification, which is considered a crucial requirement for several customers. Likewise, performance measurement provides useful insights for companies to identify the reflection of their decision-making process on their improvement. One of the most used performance measurement models is the balanced scorecard (BSC), which uses four perspectives to address a firm’s performance: financial, internal process, customer satisfaction, and learning and growth. Since ISO 9001 certified firms are likely to measure their performance through BSC approach, it is important to verify whether the certificate influences the firm performance or not. Therefore, this paper aims to verify the impact of ISO 9001:2015 on Brazilian firms’ performance based on the BSC perspective. Hence, nine certified companies located in the Southeast region of Brazil were studied through a multiple case study approach. Within this study, it was possible to identify the positive impact of ISO 9001 on firms’ overall performance, and four Critical Success Factors (CSFs) were identified as relevant on the linkage among ISO 9001 and firms’ performance: employee involvement, top management, process management, and customer focus. Due to the COVID-19 pandemic, the number of interviews was limited to the quality manager specialist, and the sample was limited since several companies were closed during the period of the study. This study presents an in-depth analysis of how the relationship between ISO 9001 certification and firms’ performance in a developing country is.

Keywords: Balanced scorecard, Brazilian firms’ performance, critical success factors, ISO 9001 certification, performance measurement.

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216 The Importance of Zakat in Struggle against Circle of Poverty and Income Redistribution

Authors: Hasan Bulent Kantarcı

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This paper examines how “Zakat” provides fair income redistribution and aids the struggle against poverty. Providing fair income redistribution and combating poverty constitutes some of the fundamental tasks performed by countries all over the world. Each country seeks a solution for these problems according to their political, economic and administrative styles through applying various economic and financial policies. The same situation can be handled via “zakat” association in Islam. Nowadays, we observe different versions of “zakat” in developed countries. Applications such as negative income tax denote merely a different form of “zakat” that is being applied almost in the same way but under changed names. However, the minimum values to donate under zakat (e.g. 85 gr. gold and 40 animals) get altered and various amounts are put into practice. It might be named as negative income tax instead of zakat, nonetheless, these applications are based on the Holy Koran and the hadith released 1400 years ago. Besides, considering the savage and slavery in the world at those times, we might easily recognize the true value of the zakat being applied for the first time then in the Islamic system. Through zakat, governments are able to transfer incomes to the poor as a means of enabling them achieve the minimum standard of living required. With regards to who benefits from the Zakat, an objective and fair criteria was used to determine who benefits from the zakat contrary to the notion that it was based on peoples’ own choices. Since the zakat is obligatory, the transfers do not get forwarded directly but via the government and get distributed, which requires vast governmental organizations. Through the application of Zakat, reduced levels of poverty can be achieved and also ensure the fair income redistribution.

Keywords: Cycle of poverty, Islamic finance, income redistribution, zakat.

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215 Resettlement and Livelihood Sustainability in Sub-Saharan Africa: The Case of Bui Hydro-Power Dam Project, Ghana

Authors: Francis Z. Naab, Abraham M. Nunbogu, Romanus D. Dinye, Alfred Dongzagla

Abstract:

The study assesses the effectiveness of the Bui Dam resettlement scheme in the Tain and the Bole districts in Ghana. The study adopted a mixed approach in its data collection and analyses. Of the eight communities affected by Bui hydropower project, and thus require resettlement, four were purposively selected for primary data collection. Primary data was gathered through questionnaire administration to 157 heads of resettled households, focus group discussions with men and women and in-depth interviews with key informants. The findings indicated that the affected people had been sufficiently contacted at all levels of their resettlement. In particular, the Ghana Dams Dialogue, which served as a liaison entity between the government and the resettlement communities came up for praise for its usefulness. Many tangible policies were put in place to address the socio-cultural differences of traditional authorities. The Bui Dam Authority also rigorously followed national and international laws and protocols in the design and implementation of the resettlement scheme.  In assessing the effectiveness of the resettlement scheme, it was clear that there had been a great appreciation of the compensation regarding infrastructural development, but much more would have to be done to satisfy livelihood empowerment requirements. It was recommended that candid efforts be made to restore the lost identities of the communities resettled, and more dialogue is encouraged among communities living together.

Keywords: Resettlement, livelihood, hydro-power project, Bui Dam, Ghana.

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214 Promoting University Community's Creative Citizenry

Authors: Kamaruzaman Jusoff, Siti Akmar Abu Samah, Posiah Mohd Isa

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Being creative in an educational environment, such as in the university, has many times been downplayed by bureaucracy, human inadequacy and physical hindrance. These factors control, stifle and subsequently condemn this natural phenomenon which is normally exuded by the tertiary community. If taken in a positive light, creativity has always led to many new discoveries and inventions. These creations are then gradually developed for the university reputation and achievements, in all fields of studies from the sciences to the humanities. This paper attempts to explore, through more than twenty years of observation, issues that stifle the university citizenry – academicians and students- – creativity. It also scrutinizes how enhancement of such creativity can be further supported by bureaucracy simplicity, encouraging and developing human potential and constructing uncompromising physical infrastructure and administrative support. These ideals – all of which can help to promote creativity, increases the productivity of the university community in aspects of teaching, research, publication, innovation and commercialization; be it at national as well as at international arena for the good of human and societal growth and development. This discursive presentation hopes to address another issue on promoting university community creativity through several deliverables which require cooperation from every quarter of the institution so that being creative continues to be promoted for sustainable human capital growth and development of the country, if not, the global community.

Keywords: Bureaucracy, creative, productivity, sustainable human capital.

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213 A Business-to-Business Collaboration System That Promotes Data Utilization While Encrypting Information on the Blockchain

Authors: Hiroaki Nasu, Ryota Miyamoto, Yuta Kodera, Yasuyuki Nogami

Abstract:

To promote Industry 4.0 and Society 5.0 and so on, it is important to connect and share data so that every member can trust it. Blockchain (BC) technology is currently attracting attention as the most advanced tool and has been used in the financial field and so on. However, the data collaboration using BC has not progressed sufficiently among companies on the supply chain of the manufacturing industry that handle sensitive data such as product quality, manufacturing conditions, etc. There are two main reasons why data utilization is not sufficiently advanced in the industrial supply chain. The first reason is that manufacturing information is top secret and a source for companies to generate profits. It is difficult to disclose data even between companies with transactions in the supply chain. Blockchain mechanism such as Bitcoin using Public Key Infrastructure (PKI) requires plaintext to be shared between companies in order to verify the identity of the company that sent the data. Another reason is that the merits (scenarios) of collaboration data between companies are not specifically specified in the industrial supply chain. For these problems, this paper proposes a Business to Business (B2B) collaboration system using homomorphic encryption and BC technique. Using the proposed system, each company on the supply chain can exchange confidential information on encrypted data and utilize the data for their own business. In addition, this paper considers a scenario focusing on quality data, which was difficult to collaborate because it is top-secret. In this scenario, we show an implementation scheme and a benefit of concrete data collaboration by proposing a comparison protocol that can grasp the change in quality while hiding the numerical value of quality data.

Keywords: Business to business data collaboration, industrial supply chain, blockchain, homomorphic encryption.

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