Search results for: International business effectiveness
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2984

Search results for: International business effectiveness

74 Fetal and Infant Mortality in Botucatu City, São Paulo State, Brazil: Evaluation of Maternal - Infant Health Care

Authors: Noda L. M., Salvador I. C, C. M. L. G. Parada, Fonseca C. R. B.

Abstract:

In Brazil, neonatal mortality rate is considered incompatible with the country development conditions, and has been a Public Health concern. Reduction in infant mortality rates has also been part of the Millennium Development Goals, a commitment made by countries, members of the Organization of United Nations (OUN), including Brazil. Fetal mortality rate is considered a highly sensitive indicator of health care quality. Suitable actions, such as good quality and access to health services may contribute positively towards reduction in these fetal and neonatal rates. With appropriate antenatal follow-up and health care during gestation and delivery, some death causes could be reduced or even prevented by means of early diagnosis and intervention, as well as changes in risk factors and interventions. Objectives: To study the quality of maternal and infant health care based on fetal and neonatal mortality, as well as the possible actions to prevent those deaths in Botucatu (Brazil). Methods: Classification of prevention according to the International Classification of Diseases and the modified Wigglesworth´s classification. In order to evaluate adequacy, indicators of quality of antenatal and delivery care were established by the authors. Results: Considering fetal deaths, 56.7% of them occurred before delivery, which reveals possible shortcomings in antenatal care, and 38.2% of them were a result of intra- labor changes, which could be prevented or reduced by adequate obstetric management. These findings were different from those in the group of early neonatal deaths which were also studied. Adequacy of health services showed that antenatal and childbirth care was appropriate for 24% and 33.3% of pregnant women, respectively, which corroborates the results of prevention. These results revealed that shortcomings in obstetric and antenatal care could be the causes of deaths in the study. Early and late neonatal deaths have similar characteristics: 76% could be prevented or reduced mainly by adequate newborn care (52.9%) and adequate health care for gestational women (11.7%). When adequacy of care was evaluated, childbirth and newborn care was adequate in 25.8% and antenatal care was adequate in 16.1%. In conclusion, direct relationship was found between adequacy and quality of care rendered to pregnant women and newborns, and fetal and infant mortality. Moreover, our findings highlight that deaths could be prevented by an adequate obstetric and neonatal management.

Keywords: Fetal Mortality, Infant Mortality, Maternal-Child Health Services, Program Evaluation.

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73 An Induction Motor Drive System with Intelligent Supervisory Control for Water Networks Including Storage Tank

Authors: O. S. Ebrahim, K. O. Shawky, M. A. Badr, P. K. Jain

Abstract:

This paper describes an efficient; low-cost; high-availability; induction motor (IM) drive system with intelligent supervisory control for water distribution networks including storage tank. To increase the operational efficiency and reduce cost, the IM drive system includes main pumping unit and an auxiliary voltage source inverter (VSI) fed unit. The main unit comprises smart star/delta starter, regenerative fluid clutch, switched VAR compensator, and hysteresis liquid-level controller. Three-state energy saving mode (ESM) is defined at no-load and a logic algorithm is developed for best energetic cost reduction. To reduce voltage sag, the supervisory controller operates the switched VAR compensator upon motor starting. To provide smart star/delta starter at low cost, a method based on current sensing is developed for interlocking, malfunction detection, and life–cycles counting and used to synthesize an improved fuzzy logic (FL) based availability assessment scheme. Furthermore, a recurrent neural network (RNN) full state estimator is proposed to provide sensor fault-tolerant algorithm for the feedback control. The auxiliary unit is working at low flow rates and improves the system efficiency and flexibility for distributed generation during islanding mode. Compared with doubly-fed IM, the proposed one ensures 30% working throughput under main motor/pump fault conditions, higher efficiency, and marginal cost difference. This is critically important in case of water networks. Theoretical analysis, computer simulations, cost study, as well as efficiency evaluation, using timely cascaded energy-conservative systems, are performed on IM experimental setup to demonstrate the validity and effectiveness of the proposed drive and control.

Keywords: Artificial Neural Network, ANN, Availability Assessment, Cloud Computing, Energy Saving, Induction Machine, IM, Supervisory Control, Fuzzy Logic, FL, Pumped Storage.

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72 Emergence of Fluoroquinolone Resistance in Pigs, Nigeria

Authors: Igbakura I. Luga, Alex A. Adikwu

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A comparison of resistance to quinolones was carried out on isolates of Shiga toxin-producing Escherichia coliO157:H7 from cattle and mecA and nuc genes harbouring Staphylococcus aureus from pigs. The isolates were separately tested in the first and current decades of the 21st century. The objective was to demonstrate the dissemination of resistance to this frontline class of antibiotic by bacteria from food animals and bring to the limelight the spread of antibiotic resistance in Nigeria. A total of 10 isolates of the E. coli O157:H7 and 9 of mecA and nuc genes harbouring S. aureus were obtained following isolation, biochemical testing, and serological identification using the Remel Wellcolex E. coli O157:H7 test. Shiga toxin-production screening in the E. coli O157:H7 using the verotoxin E. coli reverse passive latex agglutination (VTEC-RPLA) test; and molecular identification of the mecA and nuc genes in S. aureus. Detection of the mecA and nuc genes were carried out using the protocol by the Danish Technical University (DTU) using the following primers mecA-1:5'-GGGATCATAGCGTCATTATTC-3', mecA-2: 5'-AACGATTGTGACACGATAGCC-3', nuc-1: 5'-TCAGCAAATGCATCACAAACAG-3', nuc-2: 5'-CGTAAATGCACTTGCTTCAGG-3' for the mecA and nuc genes, respectively. The nuc genes confirm the S. aureus isolates and the mecA genes as being methicillin-resistant and so pathogenic to man. The fluoroquinolones used in the antibiotic resistance testing were norfloxacin (10 µg) and ciprofloxacin (5 µg) in the E. coli O157:H7 isolates and ciprofloxacin (5 µg) in the S. aureus isolates. Susceptibility was tested using the disk diffusion method on Muller-Hinton agar. Fluoroquinolone resistance was not detected from isolates of E. coli O157:H7 from cattle. However, 44% (4/9) of the S. aureus were resistant to ciprofloxacin. Resistance of up to 44% in isolates of mecA and nuc genes harbouring S. aureus is a compelling evidence for the rapid spread of antibiotic resistance from bacteria in food animals from Nigeria. Ciprofloxacin is the drug of choice for the treatment of Typhoid fever, therefore widespread resistance to it in pathogenic bacteria is of great public health significance. The study concludes that antibiotic resistance in bacteria from food animals is on the increase in Nigeria. The National Food and Drug Administration and Control (NAFDAC) agency in Nigeria should implement the World Health Organization (WHO) global action plan on antimicrobial resistance. A good starting point can be coordinating the WHO, Office of International Epizootics (OIE), Food and Agricultural Organization (FAO) tripartite draft antimicrobial resistance monitoring and evaluation (M&E) framework in Nigeria.

Keywords: Fluoroquinolone, Nigeria, resistance, Staphylococcus aureus.

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71 Machine Translation Analysis of Chinese Dish Names

Authors: Xinyu Zhang, Olga Torres-Hostench

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This article presents a comparative study evaluating and comparing the quality of machine translation (MT) output of Chinese gastronomy nomenclature. Chinese gastronomic culture is experiencing an increased international acknowledgment nowadays. The nomenclature of Chinese gastronomy not only reflects a specific aspect of culture, but it is related to other areas of society such as philosophy, traditional medicine, etc. Chinese dish names are composed of several types of cultural references, such as ingredients, colors, flavors, culinary techniques, cooking utensils, toponyms, anthroponyms, metaphors, historical tales, among others. These cultural references act as one of the biggest difficulties in translation, in which the use of translation techniques is usually required. Regarding the lack of Chinese food-related translation studies, especially in Chinese-Spanish translation, and the current massive use of MT, the quality of the MT output of Chinese dish names is questioned. Fifty Chinese dish names with different types of cultural components were selected in order to complete this study. First, all of these dish names were translated by three different MT tools (Google Translate, Baidu Translate and Bing Translator). Second, a questionnaire was designed and completed by 12 Chinese online users (Chinese graduates of a Hispanic Philology major) in order to find out user preferences regarding the collected MT output. Finally, human translation techniques were observed and analyzed to identify what translation techniques would be observed more often in the preferred MT proposals. The result reveals that the MT output of the Chinese gastronomy nomenclature is not of high quality. It would be recommended not to trust the MT in occasions like restaurant menus, TV culinary shows, etc. However, the MT output could be used as an aid for tourists to have a general idea of a dish (the main ingredients, for example). Literal translation turned out to be the most observed technique, followed by borrowing, generalization and adaptation, while amplification, particularization and transposition were infrequently observed. Possibly because that the MT engines at present are limited to relate equivalent terms and offer literal translations without taking into account the whole context meaning of the dish name, which is essential to the application of those less observed techniques. This could give insight into the post-editing of the Chinese dish name translation. By observing and analyzing translation techniques in the proposals of the machine translators, the post-editors could better decide which techniques to apply in each case so as to correct mistakes and improve the quality of the translation.

Keywords: Chinese dish names, cultural references, machine translation, translation techniques.

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70 Multi-Agent Searching Adaptation Using Levy Flight and Inferential Reasoning

Authors: Sagir M. Yusuf, Chris Baber

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In this paper, we describe how to achieve knowledge understanding and prediction (Situation Awareness (SA)) for multiple-agents conducting searching activity using Bayesian inferential reasoning and learning. Bayesian Belief Network was used to monitor agents' knowledge about their environment, and cases are recorded for the network training using expectation-maximisation or gradient descent algorithm. The well trained network will be used for decision making and environmental situation prediction. Forest fire searching by multiple UAVs was the use case. UAVs are tasked to explore a forest and find a fire for urgent actions by the fire wardens. The paper focused on two problems: (i) effective agents’ path planning strategy and (ii) knowledge understanding and prediction (SA). The path planning problem by inspiring animal mode of foraging using Lévy distribution augmented with Bayesian reasoning was fully described in this paper. Results proof that the Lévy flight strategy performs better than the previous fixed-pattern (e.g., parallel sweeps) approaches in terms of energy and time utilisation. We also introduced a waypoint assessment strategy called k-previous waypoints assessment. It improves the performance of the ordinary levy flight by saving agent’s resources and mission time through redundant search avoidance. The agents (UAVs) are to report their mission knowledge at the central server for interpretation and prediction purposes. Bayesian reasoning and learning were used for the SA and results proof effectiveness in different environments scenario in terms of prediction and effective knowledge representation. The prediction accuracy was measured using learning error rate, logarithm loss, and Brier score and the result proves that little agents mission that can be used for prediction within the same or different environment. Finally, we described a situation-based knowledge visualization and prediction technique for heterogeneous multi-UAV mission. While this paper proves linkage of Bayesian reasoning and learning with SA and effective searching strategy, future works is focusing on simplifying the architecture.

Keywords: Lèvy flight, situation awareness, multi-agent system, multi-robot coordination, autonomous system, swarm intelligence.

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69 A Study of Social and Cultural Context for Tourism Management by Community Kamchanoad District, Amphoe Ban Dung, Udon Thani Province

Authors: Phusit Phukamchanoad, Chutchai Ditchareon, Suwaree Yordchim

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This research was to study on background and social and cultural context of Kamchanoad community for sustainable tourism management. All data was collected through in-depth interview with village headmen, community committees, teacher, monks, Kamchanoad forest field officers and respected senior citizen above 60 years old in the community who have lived there for more than 40 years. Altogether there were 30 participants for this research. After analyzing the data, content from interview and discussion, Kamchanoad has both high land and low land in the region as well as swamps that are very capable of freshwater animals’ conservation. Kamchanoad is also good for agriculture and animal farming. 80% of Kamchanoad’s land are forest, freshwater and rice farms. Kamchanoad was officially set up as community in 1994 as “Baan Nonmuang”. Inhabitants in Kamchanoad make a living by farming based on sufficiency economy. They have rice farm, eucalyptus farm, cassava farm and rubber tree farm. Local people in Kamchanoad still believe in the myth of Srisutto Naga. They are still religious and love to preserve their traditional way of life. In order to understand how to create successful tourism business in Kamchanoad, we have to study closely on local culture and traditions. Outstanding event in Kamchanoad is the worship of Grand Srisutto, which is on the fullmoon day of 6th month or Visakhabucha Day. Other big events are also celebration at the end of Buddhist lent, Naga firework, New Year celebration, Boon Mahachart, Songkran, Buddhist Lent, Boon Katin and Loy Kratong. Buddhism is the main religion in Kamchanoad. The promotion of tourism in Kamchanoad is expected to help spreading more income for this region. More infrastructures will be provided for local people as well as funding for youth support and people activities.

Keywords: Social and Culture Area, Tourism Management, Kamchanoad Community.

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68 Prospects of Iraq’s Maritime Openness and Their Effect on Its Economy

Authors: Mohanad Hammad

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Port institutions serve as a link connecting the land areas that receive the goods and the areas from where ships sail. These areas hold great significance for the conversion of goods into commodities of economic value, capable of meeting the needs of the society. Development of ports constitutes a fundamental component of the comprehensive economic development process. Recognizing this fact, developing countries have always resorted to this infrastructural element to resolve the numerous problems they face, taking into account its contribution to the reformation of their economic conditions. Iraqi ports have played a major role in boosting the commercial movement in Iraq, as they are the starting point of its oil exports and a key constituent in fulfilling the consumer and production needs of the various economic sectors of Iraq. With the Gulf wars and the economic blockade, Iraqi ports have continued to deteriorate and become unable to perform their functions as first-generation ports, prompting Iraq to use the ports of neighboring countries such as Jordan's Aqaba commercial port. Meanwhile, Iraqi ports face strong competition from the ports of neighboring countries, which have achieved progress and advancement as opposed to the declining performance and efficiency of Iraqi ports. The great developments in the economic conditions of Iraq lay a too great burden on the Iraqi maritime transport and ports, which require development in order to be able to meet the challenges arising from the fierce international and regional competition in the markets. Therefore, it is necessary to find appropriate solutions in support of the role that can be played by Iraqi ports in serving Iraq's foreign trade transported by sea and in keeping up with the development of foreign trade. Thus, this research aims at tackling the current situation of the Iraqi ports and their commercial activity and studying the problems and obstacles they face. The research also studies the future prospects of these ports, the potentials of maritime openness to Iraq under the fierce competition of neighboring ports, and the possibility of enhancing Iraqi ports’ competitiveness. Among the results produced by this research is the future scenario it proposes for Iraqi ports, mainly represented in the establishment of Al-Faw Port, which will contribute to a greater openness of maritime transport in Iraq, and the rehabilitation and expansion of existing ports. This research seeks to develop solutions to Iraq ports so that they can be repositioned as a vital means of promoting economic development.

Keywords: Transport, port, regional openness, development.

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67 An Exploratory Approach of the Latin American Migrants’ Urban Space Transformation of Antofagasta City, Chile

Authors: Carolina Arriagada, Yasna Contreras

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Since mid-2000, the migratory flows of Latin American migrants to Chile have been increasing constantly. There are two reasons that would explain why Chile is presented as an attractive country for the migrants. On the one hand, traditional centres of migrants’ attraction such as the United States and Europe have begun to close their borders. On the other hand, Chile exhibits relative economic and political stability, which offers greater job opportunities and better standard of living when compared to the migrants’ origin country. At the same time, the neoliberal economic model of Chile, developed under an extractive production of the natural resources, has privatized the urban space. The market regulates the growth of the fragmented and segregated cities. Then, the vulnerable population, most of the time, is located in the periphery and in the marginal areas of the urban space. In this aspect, the migrants have begun to occupy those degraded and depressed areas of the city. The problem raised is that the increase of the social spatial segregation could be also attributed to the migrants´ occupation of the marginal urban places of the city. The aim of this investigation is to carry out an analysis of the migrants’ housing strategies, which are transforming the marginal areas of the city. The methodology focused on the urban experience of the migrants, through the observation of spatial practices, ways of living and networks configuration in order to transform the marginal territory. The techniques applied in this study are semi–structured interviews in-depth interviews. The study reveals that the migrants housing strategies for living in the marginal areas of the city are built on a paradox way. On the one hand, the migrants choose proximity to their place of origin, maintaining their identity and customs. On the other hand, the migrants choose proximity to their social and familiar places, generating sense of belonging. In conclusion, the migration as international displacements under a globalized economic model increasing socio spatial segregation in cities is evidenced, but the transformation of the marginal areas is a fundamental resource of their integration migratory process. The importance of this research is that it is everybody´s responsibility not only the right to live in a city without any discrimination but also to integrate the citizens within the social urban space of a city.

Keywords: Inhabit, migrations, social spatial segregation.

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66 A Novel and Green Approach to Produce Nano- Porous Materials Zeolite A and MCM-41 from Coal Fly Ash and their Applications in Environmental Protection

Authors: K. S. Hui, K. N. Hui, Seong Kon Lee

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Zeolite A and MCM-41 have extensive applications in basic science, petrochemical science, energy conservation/storage, medicine, chemical sensor, air purification, environmentally benign composite structure and waste remediation. However, the use of zeolite A and MCM-41 in these areas, especially environmental remediation, are restricted due to prohibitive production cost. Efficient recycling of and resource recovery from coal fly ash has been a major topic of current international research interest, aimed at achieving sustainable development of human society from the viewpoints of energy, economy, and environmental strategy. This project reported an original, novel, green and fast methods to produce nano-porous zeolite A and MCM-41 materials from coal fly ash. For zeolite A, this novel production method allows a reduction by half of the total production time while maintaining a high degree of crystallinity of zeolite A which exists in a narrower particle size distribution. For MCM-41, this remarkably green approach, being an environmentally friendly process and reducing generation of toxic waste, can produce pure and long-range ordered MCM-41 materials from coal fly ash. This approach took 24 h at 25 oC to produce 9 g of MCM-41 materials from 30 g of the coal fly ash, which is the shortest time and lowest reaction temperature required to produce pure and ordered MCM-41 materials (having the largest internal surface area) compared to the values reported in the literature. Performance evaluation of the produced zeolite A and MCM-41 materials in wastewater treatment and air pollution control were reported. The residual fly ash was also converted to zeolite Na-P1 which showed good performance in removal of multi-metal ions in wastewater. In wastewater treatment, compared to commercial-grade zeolite A, adsorbents produced from coal fly ash were effective in removing multi heavy metal ions in water and could be an alternative material for treatment of wastewater. In methane emission abatement, the zeolite A (produced from coal fly ash) achieved similar methane removal efficiency compared to the zeolite A prepared from pure chemicals. This report provides the guidance for production of zeolite A and MCM-41 from coal fly ash by a cost-effective approach which opens potential applications of these materials in environmental industry. Finally, environmental and economic aspects of production of zeolite A and MCM-41 from coal fly ash were discussed.

Keywords: Metal ions, waste water, methane, volatile organic compounds

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65 A Case Study on Theme-Based Approach in Health Technology Engineering Education: Customer Oriented Software Applications

Authors: Mikael Soini, Kari Björn

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Metropolia University of Applied Sciences (MUAS) Information and Communication Technology (ICT) Degree Programme provides full-time Bachelor-level undergraduate studies. ICT Degree Programme has seven different major options; this paper focuses on Health Technology. In Health Technology, a significant curriculum change in 2014 enabled transition from fragmented curriculum including dozens of courses to a new integrated curriculum built around three 30 ECTS themes. This paper focuses especially on the second theme called Customer Oriented Software Applications. From students’ point of view, the goal of this theme is to get familiar with existing health related ICT solutions and systems, understand business around health technology, recognize social and healthcare operating principles and services, and identify customers and users and their special needs and perspectives. This also acts as a background for health related web application development. Built web application is tested, developed and evaluated with real users utilizing versatile user centred development methods. This paper presents experiences obtained from the first implementation of Customer Oriented Software Applications theme. Student feedback was gathered with two questionnaires, one in the middle of the theme and other at the end of the theme. Questionnaires had qualitative and quantitative parts. Similar questionnaire was implemented in the first theme; this paper evaluates how the theme-based integrated curriculum has progressed in Health Technology major by comparing results between theme 1 and 2. In general, students were satisfied for the implementation, timing and synchronization of the courses, and the amount of work. However there is still room for development. Student feedback and teachers’ observations have been and will be used to develop the content and operating principles of the themes and whole curriculum.

Keywords: Engineering education, integrated and theme-based curriculum, learning experience, student centred learning.

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64 Test Method Development for Evaluation of Process and Design Effect on Reinforced Tube

Authors: Cathal Merz, Gareth O’Donnell

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Coil reinforced thin-walled (CRTW) tubes are used in medicine to treat problems affecting blood vessels within the body through minimally invasive procedures. The CRTW tube considered in this research makes up part of such a device and is inserted into the patient via their femoral or brachial arteries and manually navigated to the site in need of treatment. This procedure replaces the requirement to perform open surgery but is limited by reduction of blood vessel lumen diameter and increase in tortuosity of blood vessels deep in the brain. In order to maximize the capability of these procedures, CRTW tube devices are being manufactured with decreasing wall thicknesses in order to deliver treatment deeper into the body and to allow passage of other devices through its inner diameter. This introduces significant stresses to the device materials which have resulted in an observed increase in the breaking of the proximal segment of the device into two separate pieces after it has failed by buckling. As there is currently no international standard for measuring the mechanical properties of these CRTW tube devices, it is difficult to accurately analyze this problem. The aim of the current work is to address this discrepancy in the biomedical device industry by developing a measurement system that can be used to quantify the effect of process and design changes on CRTW tube performance, aiding in the development of better performing, next generation devices. Using materials testing frames, micro-computed tomography (micro-CT) imaging, experiment planning, analysis of variance (ANOVA), T-tests and regression analysis, test methods have been developed for assessing the impact of process and design changes on the device. The major findings of this study have been an insight into the suitability of buckle and three-point bend tests for the measurement of the effect of varying processing factors on the device’s performance, and guidelines for interpreting the output data from the test methods. The findings of this study are of significant interest with respect to verifying and validating key process and design changes associated with the device structure and material condition. Test method integrity evaluation is explored throughout.

Keywords: Buckling, coil reinforced thin-walled tubes, fracture, test method.

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63 Changes in Amino Acids Content in Muscle of European Eel (Anguilla anguilla) in Relation to Body Size

Authors: L. Gómez-Limia, I. Franco, T. Blanco, S. Martínez

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European eels (Anguilla anguilla) belong to Anguilliformes order and Anguillidae family. They are generally classified as warm-water fish. Eels have a great commercial value in Europe and Asian countries. Eels can reach high weights, although their commercial size is relatively low in some countries. The capture of larger eels would facilitate the recovery of the species, as well as having a greater number of either glass eels or elvers for aquaculture. In the last years, the demand and the price of eels have increased significantly. However, European eel is considered critically endangered by the International Union for the Conservation of Nature (IUCN) Red List. The biochemical composition of fishes is an important aspect of quality and affects the nutritional value and consumption quality of fish. In addition, knowing this composition can help predict an individual’s condition for their recovery. Fish is known to be important source of protein rich in essential amino acids. However, there is very little information about changes in amino acids composition of European eels with increase in size. The aim of this study was to evaluate the effect of two different weight categories on the amino acids content in muscle tissue of wild European eels. European eels were caught in River Ulla (Galicia, NW Spain), during winter. The eels were slaughtered in ice water immersion. Then, they were purchased and transferred to the laboratory. The eels were subdivided into two groups, according to the weight. The samples were kept frozen (-20 °C) until their analysis. Frozen eels were defrosted and the white muscle between the head and the anal hole. was extracted, in order to obtain amino acids composition. Thirty eels for each group were used. Liquid chromatography was used for separation and quantification of amino a cids. The results conclude that the eels are rich in glutamic acid, leucine, lysine, threonine, valine, isoleucine and phenylalanine. The analysis showed that there are significant differences (p < 0.05) among the eels with different sizes. Histidine, threonine, lysine, hydroxyproline, serine, glycine, arginine, alanine and proline were higher in small eels. European eels muscle presents between 45 and 46% of essential amino acids in the total amino acids. European eels have a well-balanced and high quality protein source in the respect of E/NE ratio. However, eels with higher weight showed a better ratio of essential and non-essential amino acid.

Keywords: European eels, amino acids, HPLC, body size.

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62 Environmental Accounting: A Conceptual Study of Indian Context

Authors: Pradip Kumar Das

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As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: Environmental accounting, environmental degradation, environmental management, environmental resources.

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61 Influence of Single and Multiple Skin-Core Debonding on Free Vibration Characteristics of Innovative GFRP Sandwich Panels

Authors: Indunil Jayatilake, Warna Karunasena, Weena Lokuge

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An Australian manufacturer has fabricated an innovative GFRP sandwich panel made from E-glass fiber skin and a modified phenolic core for structural applications. Debonding, which refers to separation of skin from the core material in composite sandwiches, is one of the most common types of damage in composites. The presence of debonding is of great concern because it not only severely affects the stiffness but also modifies the dynamic behaviour of the structure. Generally it is seen that the majority of research carried out has been concerned about the delamination of laminated structures whereas skin-core debonding has received relatively minor attention. Furthermore it is observed that research done on composite slabs having multiple skin-core debonding is very limited. To address this gap, a comprehensive research investigating dynamic behaviour of composite panels with single and multiple debonding is presented. The study uses finite-element modelling and analyses for investigating the influence of debonding on free vibration behaviour of single and multilayer composite sandwich panels. A broad parametric investigation has been carried out by varying debonding locations, debonding sizes and support conditions of the panels in view of both single and multiple debonding. Numerical models were developed with Strand7 finite element package by innovatively selecting the suitable elements to diligently represent their actual behavior. Three-dimensional finite element models were employed to simulate the physically real situation as close as possible, with the use of an experimentally and numerically validated finite element model. Comparative results and conclusions based on the analyses are presented. For similar extents and locations of debonding, the effect of debonding on natural frequencies appears greatly dependent on the end conditions of the panel, giving greater decrease in natural frequency when the panels are more restrained. Some modes are more sensitive to debonding and this sensitivity seems to be related to their vibration mode shapes. The fundamental mode seems generally the least sensitive mode to debonding with respect to the variation in free vibration characteristics. The results indicate the effectiveness of the developed three dimensional finite element models in assessing debonding damage in composite sandwich panels.

Keywords: Debonding, free vibration behaviour, GFRP sandwich panels, three dimensional finite element modelling.

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60 Deep Injection Wells for Flood Prevention and Groundwater Management

Authors: Mohammad R. Jafari, Francois G. Bernardeau

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With its arid climate, Qatar experiences low annual rainfall, intense storms, and high evaporation rates. However, the fast-paced rate of infrastructure development in the capital city of Doha has led to recurring instances of surface water flooding as well as rising groundwater levels. Public Work Authority (PWA/ASHGHAL) has implemented an approach to collect and discharge the flood water into a) positive gravity systems; b) Emergency Flooding Area (EFA) – Evaporation, Infiltration or Storage off-site using tankers; and c) Discharge to deep injection wells. As part of the flood prevention scheme, 21 deep injection wells have been constructed to discharge the collected surface and groundwater table in Doha city. These injection wells function as an alternative in localities that do not possess either positive gravity systems or downstream networks that can accommodate additional loads. These injection wells are 400-m deep and are constructed in a complex karstic subsurface condition with large cavities. The injection well system will discharge collected groundwater and storm surface runoff into the permeable Umm Er Radhuma Formation, which is an aquifer present throughout the Persian Gulf Region. The Umm Er Radhuma formation contains saline water that is not being used for water supply. The injection zone is separated by an impervious gypsum formation which acts as a barrier between upper and lower aquifer. State of the art drilling, grouting, and geophysical techniques have been implemented in construction of the wells to assure that the shallow aquifer would not be contaminated and impacted by injected water. Injection and pumping tests were performed to evaluate injection well functionality (injectability). The results of these tests indicated that majority of the wells can accept injection rate of 200 to 300 m3 /h (56 to 83 l/s) under gravity with average value of 250 m3 /h (70 l/s) compared to design value of 50 l/s. This paper presents design and construction process and issues associated with these injection wells, performing injection/pumping tests to determine capacity and effectiveness of the injection wells, the detailed design of collection system and conveying system into the injection wells, and the operation and maintenance process. This system is completed now and is under operation, and therefore, construction of injection wells is an effective option for flood control.

Keywords: Deep injection well, wellhead assembly system, emergency flood area, flood prevention scheme, geophysical tests, pumping and injection tests, Qatar geology.

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59 Vocational Skills, Recognition of Prior Learning and Technology: The Future of Higher Education

Authors: Shankar Subramanian Iyer

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The vocational education, enhanced by technology and Recognition of Prior Learning (RPL) is going to be the main ingredient of the future of education. This is coming from the various issues of the current educational system like cost, time, type of course, type of curriculum, unemployment, to name the major reasons. Most millennials like to perform and learn rather than learning how to perform. This is the essence of vocational education be it any field from cooking, painting, plumbing to modern technologies using computers. Even a more theoretical course like entrepreneurship can be taught as to be an entrepreneur and learn about its nuances. The best way to learn accountancy is actually keeping accounts for a small business or grocer and learn the ropes of accountancy and finance. The purpose of this study is to investigate the relationship between vocational skills, RPL and new technologies with future employability. This study implies that individual's knowledge and skills are essential aspects to be emphasized in future education and to give credit for prior experience for future employability. Virtual reality can be used to stimulate workplace situations for vocational learning for fields like hospitality, medical emergencies, healthcare, draughtsman ship, building inspection, quantity surveying, estimation, to name a few. All disruptions in future education, especially vocational education, are going to be technology driven with the advent of AI, ML, IoT, VR, VI etc. Vocational education not only helps institutes cut costs drastically, but allows all students to have hands-on experiences, rather than to be observers. The earlier experiential learning theory and the recent theory of knowledge and skills-based learning modified and applied to the vocational education and development of skills is the proposed contribution of this paper. Apart from secondary research study on major scholarly articles, books, primary research using interviews, questionnaire surveys have been used to validate and test the reliability of the suggested model using Partial Least Square- Structural Equation Method (PLS-SEM), the factors being assimilated using an existing literature review. Major findings have been that there exists high relationship between the vocational skills, RPL, new technology to the future employability through mediation of future employability skills.

Keywords: Vocational education, vocational skills, competencies, modern technologies, Recognition of Prior Learning, RPL.

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58 The Microstructural and Mechanical Characterization of Organo-Clay-Modified Bitumen, Calcareous Aggregate, and Organo-Clay Blends

Authors: A. Gürses, T. B. Barın, Ç. Doğar

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Bitumen has been widely used as the binder of aggregate in road pavement due to its good viscoelastic properties, as a viscous organic mixture with various chemical compositions. Bitumen is a liquid at high temperature and it becomes brittle at low temperatures, and this temperature-sensitivity can cause the rutting and cracking of the pavement and limit its application. Therefore, the properties of existing asphalt materials need to be enhanced. The pavement with polymer modified bitumen exhibits greater resistance to rutting and thermal cracking, decreased fatigue damage, as well as stripping and temperature susceptibility; however, they are expensive and their applications have disadvantages. Bituminous mixtures are composed of very irregular aggregates bound together with hydrocarbon-based asphalt, with a low volume fraction of voids dispersed within the matrix. Montmorillonite (MMT) is a layered silicate with low cost and abundance, which consists of layers of tetrahedral silicate and octahedral hydroxide sheets. Recently, the layered silicates have been widely used for the modification of polymers, as well as in many different fields. However, there are not too much studies related with the preparation of the modified asphalt with MMT, currently. In this study, organo-clay-modified bitumen, and calcareous aggregate and organo-clay blends were prepared by hot blending method with OMMT, which has been synthesized using a cationic surfactant (Cetyltrymethylammonium bromide, CTAB) and long chain hydrocarbon, and MMT. When the exchangeable cations in the interlayer region of pristine MMT were exchanged with hydrocarbon attached surfactant ions, the MMT becomes organophilic and more compatible with bitumen. The effects of the super hydrophobic OMMT onto the micro structural and mechanic properties (Marshall Stability and volumetric parameters) of the prepared blends were investigated. Stability and volumetric parameters of the blends prepared were measured using Marshall Test. Also, in order to investigate the morphological and micro structural properties of the organo-clay-modified bitumen and calcareous aggregate and organo-clay blends, their SEM and HRTEM images were taken. It was observed that the stability and volumetric parameters of the prepared mixtures improved significantly compared to the conventional hot mixes and even the stone matrix mixture. A micro structural analysis based on SEM images indicates that the organo-clay platelets dispersed in the bitumen have a dominant role in the increase of effectiveness of bitumen - aggregate interactions.

Keywords: Hot mix asphalt, stone matrix asphalt, organo clay, Marshall Test, calcareous aggregate, modified bitumen.

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57 A Study of Semantic Analysis of LED Illustrated Traffic Directional Arrow in Different Style

Authors: Chia-Chen Wu, Chih-Fu Wu, Pey-Weng Lien, Kai-Chieh Lin

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In the past, the most comprehensively adopted light source was incandescent light bulbs, but with the appearance of LED light sources, traditional light sources have been gradually replaced by LEDs because of its numerous superior characteristics. However, many of the standards do not apply to LEDs as the two light sources are characterized differently. This also intensifies the significance of studies on LEDs. As a Kansei design study investigating the visual glare produced by traffic arrows implemented with LEDs, this study conducted a semantic analysis on the styles of traffic arrows used in domestic and international occasions. The results will be able to reduce drivers’ misrecognition that results in the unsuccessful arrival at the destination, or in traffic accidents. This study started with a literature review and surveyed the status quo before conducting experiments that were divided in two parts. The first part involved a screening experiment of arrow samples, where cluster analysis was conducted to choose five representative samples of LED displays. The second part was a semantic experiment on the display of arrows using LEDs, where the five representative samples and the selected ten adjectives were incorporated. Analyzing the results with Quantification Theory Type I, it was found that among the composition of arrows, fletching was the most significant factor that influenced the adjectives. In contrast, a “no fletching” design was more abstract and vague. It lacked the ability to convey the intended message and might bear psychological negative connotation including “dangerous,” “forbidden,” and “unreliable.” The arrow design consisting of “> shaped fletching” was found to be more concrete and definite, showing positive connotation including “safe,” “cautious,” and “reliable.” When a stimulus was placed at a farther distance, the glare could be significantly reduced; moreover, the visual evaluation scores would be higher. On the contrary, if the fletching and the shaft had a similar proportion, looking at the stimuli caused higher evaluation at a closer distance. The above results will be able to be applied to the design of traffic arrows by conveying information definitely and rapidly. In addition, drivers’ safety could be enhanced by understanding the cause of glare and improving visual recognizability.

Keywords: LED, arrow, Kansei research, preferred imagery.

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56 The Price of Knowledge in the Times of Commodification of Higher Education: A Case Study on the Changing Face of Education

Authors: Joanna Peksa, Faith Dillon-Lee

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Current developments in the Western economies have turned some universities into corporate institutions driven by practices of production and commodity. Academia is increasingly becoming integrated into national economies as a result of students paying fees and is consequently using business practices in student retention and engagement. With these changes, pedagogy status as a priority within the institution has been changing in light of these new demands. New strategies have blurred the boundaries that separate a student from a client. This led to a change of the dynamic, disrupting the traditional idea of the knowledge market, and emphasizing the corporate aspect of universities. In some cases, where students are seen primarily as a customer, the purpose of academia is no longer to educate but sell a commodity and retain fee-paying students. This paper considers opposing viewpoints on the commodification of higher education, reflecting on the reality of maintaining a pedagogic grounding in an increasingly commercialized sector. By analysing a case study of the Student Success Festival, an event that involved academic and marketing teams, the differences are considered between the respective visions of the pedagogic arm of the university and the corporate. This study argues that the initial concept of the event, based on the principles of gamification, independent learning, and cognitive criticality, was more clearly linked to a grounded pedagogic approach. However, when liaising with the marketing team in a crucial step in the creative process, it became apparent that these principles were not considered a priority in terms of their remit. While the study acknowledges in the power of pedagogy, the findings show that a pact of concord is necessary between different stakeholders in order for students to benefit fully from their learning experience. Nevertheless, while issues of power prevail and whenever power is unevenly distributed, reaching a consensus becomes increasingly challenging and further research should closely monitor the developments in pedagogy in the UK higher education.

Keywords: Economic pressure, commodification, pedagogy, gamification, public service, marketization.

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55 Price Prediction Line, Investment Signals and Limit Conditions Applied for the German Financial Market

Authors: Cristian Păuna

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In the first decades of the 21st century, in the electronic trading environment, algorithmic capital investments became the primary tool to make a profit by speculations in financial markets. A significant number of traders, private or institutional investors are participating in the capital markets every day using automated algorithms. The autonomous trading software is today a considerable part in the business intelligence system of any modern financial activity. The trading decisions and orders are made automatically by computers using different mathematical models. This paper will present one of these models called Price Prediction Line. A mathematical algorithm will be revealed to build a reliable trend line, which is the base for limit conditions and automated investment signals, the core for a computerized investment system. The paper will guide how to apply these tools to generate entry and exit investment signals, limit conditions to build a mathematical filter for the investment opportunities, and the methodology to integrate all of these in automated investment software. The paper will also present trading results obtained for the leading German financial market index with the presented methods to analyze and to compare different automated investment algorithms. It was found that a specific mathematical algorithm can be optimized and integrated into an automated trading system with good and sustained results for the leading German Market. Investment results will be compared in order to qualify the presented model. In conclusion, a 1:6.12 risk was obtained to reward ratio applying the trigonometric method to the DAX Deutscher Aktienindex on 24 months investment. These results are superior to those obtained with other similar models as this paper reveal. The general idea sustained by this paper is that the Price Prediction Line model presented is a reliable capital investment methodology that can be successfully applied to build an automated investment system with excellent results.

Keywords: Algorithmic trading, automated investment system, DAX Deutscher Aktienindex.

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54 Effectiveness and Performance of Spatial Communication within Composite Interior Space: The Wayfinding System in the Saudi National Museum as a Case Study

Authors: Afnan T. Bagasi, Donia M. Bettaieb, Abeer Alsobahi

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The wayfinding system affects the course of a museum journey for visitors, both directly and indirectly. The design aspects of this system play an important role, making it an effective communication system within the museum space. However, translating the concepts that pertain to its design, and which are based on integration and connectivity in museum space design, such as intelligibility, lacks customization in the form of specific design considerations with reference to the most important approaches. These approaches link the organizational and practical aspects to the semiotic and semantic aspects related to the space syntax by targeting the visual and perceived consistency of visitors. In this context, the present study aims to identify how to apply the concept of intelligibility by employing integration and connectivity to design a wayfinding system in museums as a kind of composite interior space. Using the available plans and images to extrapolate the considerations used to design the wayfinding system in the Saudi National Museum as a case study, a descriptive analytical method was used to understand the basic organizational and Morphological principles of the museum space through the main aspects of space design (the Morphological and the pragmatic). The study’s methodology is based on the description and analysis of the basic organizational and Morphological principles of the museum space at the level of the major Morphological and Pragmatic design layers (based on available pictures and diagrams) and inductive method about applied level of intelligibility in spatial layout in the Hall of Islam and Arabia at the National Museum Saudi Arabia within the framework of a case study through the levels of verification of the properties of the concepts of connectivity and integration. The results indicated that the application of the characteristics of intelligibility is weak on both Pragmatic and Morphological levels. Based on the concept of connective and integration, we conclude the following: (1) High level of reflection of the properties of connectivity on the pragmatic level, (2) Weak level of reflection of the properties of Connectivity at the morphological level (3) Weakness in the level of reflection of the properties of integration in the space sample as a result of a weakness in the application at the morphological and pragmatic level. The study’s findings will assist designers, professionals, and researchers in the field of museum design in understanding the significance of the wayfinding system by delving into it through museum spaces by highlighting the most essential aspects using a clear analytical method.

Keywords: wayfinding system, museum journey, intelligibility, integration, connectivity, interior design

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53 Clean Sky 2 – Project PALACE: Aeration’s Experimental Sound Velocity Investigations for High-Speed Gerotor Simulations

Authors: Benoît Mary, Thibaut Gras, Gaëtan Fagot, Yvon Goth, Ilyes Mnassri-Cetim

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A Gerotor pump is composed of an external and internal gear with conjugate cycloidal profiles. From suction to delivery ports, the fluid is transported inside cavities formed by teeth and driven by the shaft. From a geometric and conceptional side it is worth to note that the internal gear has one tooth less than the external one. Simcenter Amesim v.16 includes a new submodel for modelling the hydraulic Gerotor pumps behavior (THCDGP0). This submodel considers leakages between teeth tips using Poiseuille and Couette flows contributions. From the 3D CAD model of the studied pump, the “CAD import” tool takes out the main geometrical characteristics and the submodel THCDGP0 computes the evolution of each cavity volume and their relative position according to the suction or delivery areas. This module, based on international publications, presents robust results up to 6 000 rpm for pressure greater than atmospheric level. For higher rotational speeds or lower pressures, oil aeration and cavitation effects are significant and highly drop the pump’s performance. The liquid used in hydraulic systems always contains some gas, which is dissolved in the liquid at high pressure and tends to be released in a free form (i.e. undissolved as bubbles) when pressure drops. In addition to gas release and dissolution, the liquid itself may vaporize due to cavitation. To model the relative density of the equivalent fluid, modified Henry’s law is applied in Simcenter Amesim v.16 to predict the fraction of undissolved gas or vapor. Three parietal pressure sensors have been set up upstream from the pump to estimate the sound speed in the oil. Analytical models have been compared with the experimental sound speed to estimate the occluded gas content. Simcenter Amesim v.16 model was supplied by these previous analyses marks which have successfully improved the simulations results up to 14 000 rpm. This work provides a sound foundation for designing the next Gerotor pump generation reaching high rotation range more than 25 000 rpm. This improved module results will be compared to tests on this new pump demonstrator.

Keywords: Gerotor pump, high speed, simulations, aeronautic, aeration, cavitation.

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52 University Students’ Perception on Public Transit in Dhaka City

Authors: Md. Mosabbir Pasha, Ijaj Mahmud Chowdhury, M. A. Afrahim Bhuiyan

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With the increasing population and intensive land use, huge traffic demand is generating worldwide both in developing and developed countries. As a developing country, Bangladesh is also facing the same problem in recent years by producing huge numbers of daily trips. As a matter of fact, extensive traffic demand is increasing day by day. Also, transport system in Dhaka is heterogeneous, reflecting the heterogeneity in the socio-economic and land use patterns. Trips produced here are for different purposes such as work, business, educational etc. Due to the significant concentration of educational institutions a large share of the trips are generated by educational purpose. And one of the major percentages of educational trips is produced by university going students and most of them are travelled by car, bus, train, taxi, rickshaw etc. The aim of the study was to find out the university students’ perception on public transit ridership. A survey was conducted among 330 students from eight different universities. It was found out that 26% of the trips produced by university going students are travelled by public bus service and only 5% are by train. Percentage of car share is 16% and 12% of the trips are travelled by private taxi. It has been observed from the study, students those who prefer bus instead of other options, 42 percent of their family resides outside Dhaka. And those who prefer walking, of them, over 40 percent students’ family reside outside of Dhaka and of them over 85 percent students have a tendency to live in a mess. On the contrary, students travelling by car represents, most of their family reside in Dhaka. The study also revealed that the most important reason that restricts students not to use public transit is poor service. Negative attitudes such as discomfort, uneasiness in using public transit also reduces the usage of public transit. The poor waiting area is another major cause of not using public transit. Insufficient security also plays a significant role in not using public transit. On the contrary, the fare is not a problem for students those who use public transit as a mode of transportation. Students also think stations are not far away from their home or institution and they do not need to wait long for the buses or trains. It was also found accessibility to public transit is moderate.

Keywords: Traffic demand, fare, poor service, public transit ridership.

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51 Stakeholder Analysis: Who are the Key Actorsin Establishing and Developing Thai Independent Consumer Organizations?

Authors: P. Ondee, S. Pannarunothai

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In Thailand, both the 1997 and the current 2007 Thai Constitutions have mentioned the establishment of independent organizations as a new mechanism to play a key role in proposing policy recommendations to national decision-makers in the interest of collective consumers. Over the last ten years, no independent organizations have yet been set up. Evidently, nobody could point out who should be key players in establishing provincial independent consumer bodies. The purpose of this study was to find definitive stakeholders in establishing and developing independent consumer bodies in a Thai context. This was a cross-sectional study between August and September 2007, using a postal questionnaire with telephone follow-up. The questionnaire was designed and used to obtain multiple stakeholder assessment of three key attributes (power, interest and influence). Study population was 153 stakeholders associated with policy decision-making, formulation and implementation processes of civil-based consumer protection in pilot provinces. The population covered key representatives from five sectors (academics, government officers, business traders, mass media and consumer networks) who participated in the deliberative forums at 10 provinces. A 49.7% response rate was achieved. Data were analyzed, comparing means of three stakeholder attributes and classification of stakeholder typology. The results showed that the provincial health officers were the definitive stakeholders as they had legal power, influence and interest in establishing and sustaining the independent consumer bodies. However, only a few key representatives of the provincial health officers expressed their own paradigm on the civil-based consumer protection. Most provincial health officers put their own standpoint of building civic participation at only a plan-implementation level. For effective policy implementation by the independent consumer bodies, the Thai government should provide budgetary support for the operation of the provincial health officers with their paradigm shift as well as their own clarified standpoint on corporate governance.

Keywords: Civic participation, civil society, consumerprotection, independent organization, policy decision-making, stakeholder analysis.

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50 Democratization, Market Liberalization and the Raise of Vested Interests and Its Impacts on Anti-Corruption Reform in Indonesia

Authors: Ahmad Khoirul Umam

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This paper investigates the role of vested interests and its impacts on anti-corruption agenda in Indonesia following the collapse of authoritarian regime in 1998. A pervasive and rampant corruption has been believed as the main cause of the state economy’s fragility. Hence, anti-corruption measures were implemented by applying democratization and market liberalization since the establishment of a consolidated democracy which go hand in hand with a liberal market economy is convinced to be an efficacious prescription for effective anti-corruption. The reform movement has also mandated the establishment of the independent, neutral and professional special anti-corruption agency namely Corruption Eradication Commission (KPK) to more intensify the fight against the systemic corruption. This paper will examine whether these anti-corruption measures have been effective to combat corruption, and investigate to what extend have the anti-corruption efforts, especially those conducted by KPK, been impeded by the emergence of a nexus of vested interests as the side-effect of democratization and market liberalization. Based on interviews with key stakeholders from KPK, other law enforcement agencies, government, prominent scholars, journalists and NGOs in Indonesia, it is found that since the overthrow of Soeharto, anti-corruption movement in the country have become more active and serious. After gradually winning the hearth of people, KPK successfully touched the untouchable corruption perpetrators who were previously protected by political immunity, legal protection and bureaucratic barriers. However, these changes have not necessarily reduced systemic and structural corruption practices. Ironically, intensive and devastating counterattacks were frequently posed by the alignment of business actors, elites of political parties, government, and also law enforcement agencies by hijacking state’s instruments to make KPK deflated, powerless, and surrender. This paper concludes that attempts of democratization, market liberalization and the establishment of anti-corruption agency may have helped Indonesia to reduce corruption. However, it is still difficult to imply that such anti-corruption measures have fostered the more effective anti-corruption works in the newly democratized and weakly regulated liberal economic system.

Keywords: Vested interests, democratization, market liberalization, anti-corruption, leadership.

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49 Impact of Revenue Reform on Vulnerable Communities in Tonga

Authors: Pauliasi Tony Fakahau

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This paper provides an overview of the impact of the revenue reform programme on vulnerable communities in the Kingdom of Tonga. Economic turmoil and mismanagement during the late 1990s forced the government to seek technical and financial assistance from the Asian Development Bank to undertake a comprehensive Economic and Public Sector Reform (EPSR) programme. The EPSR is a Western model recommended by donor agencies as the solution to Tonga’s economic challenges. The EPSR programme included public sector reform, private sector growth, and revenue generation. Tax reform was the main tool for revenue generation, which set out to strengthen tax compliance and administration as well as implement a value-added consumption tax. The EPSR is based on Western values and ideology but failed to recognise that Tongan cultural values are important to the local community. Two participant groups were interviewed. Participant group one consisted of 51 people representing vulnerable communities. Participant group two consisted of six people from the government and business sector who were from the elite of Tongan society. The Kakala Research Methodology provided the framework for the research, and the Talanoa Research Method was used to conduct semi-structured interviews in the homes of the first group and in the workplaces of the second group. The research found a heavy burden of the consumption tax on the purchasing power of participant group one (vulnerable participants), having an impact on nearly every financial transaction they made. Participant group one’s main financial priorities were kavenga fakalotu (obligations to the church), kavenga fakafāmili (obligations to the family) and kavenga fakafonua (obligations to cultural events for the village, nobility, and royalty). The findings identified inequalities of the revenue reform, especially from consumption tax, for vulnerable people and communities compared to the elite of society. The research concluded that government and donor agencies need ameliorating policies to reduce the burden of tax on vulnerable groups more susceptible to the impact of revenue reform.

Keywords: Tax reform, Tonga vulnerable community revenue, revenue reform, public sector reform.

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48 Frequency Response of Complex Systems with Localized Nonlinearities

Authors: E. Menga, S. Hernandez

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Finite Element Models (FEMs) are widely used in order to study and predict the dynamic properties of structures and usually, the prediction can be obtained with much more accuracy in the case of a single component than in the case of assemblies. Especially for structural dynamics studies, in the low and middle frequency range, most complex FEMs can be seen as assemblies made by linear components joined together at interfaces. From a modelling and computational point of view, these types of joints can be seen as localized sources of stiffness and damping and can be modelled as lumped spring/damper elements, most of time, characterized by nonlinear constitutive laws. On the other side, most of FE programs are able to run nonlinear analysis in time-domain. They treat the whole structure as nonlinear, even if there is one nonlinear degree of freedom (DOF) out of thousands of linear ones, making the analysis unnecessarily expensive from a computational point of view. In this work, a methodology in order to obtain the nonlinear frequency response of structures, whose nonlinearities can be considered as localized sources, is presented. The work extends the well-known Structural Dynamic Modification Method (SDMM) to a nonlinear set of modifications, and allows getting the Nonlinear Frequency Response Functions (NLFRFs), through an ‘updating’ process of the Linear Frequency Response Functions (LFRFs). A brief summary of the analytical concepts is given, starting from the linear formulation and understanding what the implications of the nonlinear one, are. The response of the system is formulated in both: time and frequency domain. First the Modal Database is extracted and the linear response is calculated. Secondly the nonlinear response is obtained thru the NL SDMM, by updating the underlying linear behavior of the system. The methodology, implemented in MATLAB, has been successfully applied to estimate the nonlinear frequency response of two systems. The first one is a two DOFs spring-mass-damper system, and the second example takes into account a full aircraft FE Model. In spite of the different levels of complexity, both examples show the reliability and effectiveness of the method. The results highlight a feasible and robust procedure, which allows a quick estimation of the effect of localized nonlinearities on the dynamic behavior. The method is particularly powerful when most of the FE Model can be considered as acting linearly and the nonlinear behavior is restricted to few degrees of freedom. The procedure is very attractive from a computational point of view because the FEM needs to be run just once, which allows faster nonlinear sensitivity analysis and easier implementation of optimization procedures for the calibration of nonlinear models.

Keywords: Frequency response, nonlinear dynamics, structural dynamic modification, softening effect, rubber.

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47 Analyzing Political Cartoons in Arabic-Language Media after Trump's Jerusalem Move: A Multimodal Discourse Perspective

Authors: Inas Hussein

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Communication in the modern world is increasingly becoming multimodal due to globalization and the digital space we live in which have remarkably affected how people communicate. Accordingly, Multimodal Discourse Analysis (MDA) is an emerging paradigm in discourse studies with the underlying assumption that other semiotic resources such as images, colours, scientific symbolism, gestures, actions, music and sound, etc. combine with language in order to  communicate meaning. One of the effective multimodal media that combines both verbal and non-verbal elements to create meaning is political cartoons. Furthermore, since political and social issues are mirrored in political cartoons, these are regarded as potential objects of discourse analysis since they not only reflect the thoughts of the public but they also have the power to influence them. The aim of this paper is to analyze some selected cartoons on the recognition of Jerusalem as Israel's capital by the American President, Donald Trump, adopting a multimodal approach. More specifically, the present research examines how the various semiotic tools and resources utilized by the cartoonists function in projecting the intended meaning. Ten political cartoons, among a surge of editorial cartoons highlighted by the Anti-Defamation League (ADL) - an international Jewish non-governmental organization based in the United States - as publications in different Arabic-language newspapers in Egypt, Saudi Arabia, UAE, Oman, Iran and UK, were purposively selected for semiotic analysis. These editorial cartoons, all published during 6th–18th December 2017, invariably suggest one theme: Jewish and Israeli domination of the United States. The data were analyzed using the framework of Visual Social Semiotics. In accordance with this methodological framework, the selected visual compositions were analyzed in terms of three aspects of meaning: representational, interactive and compositional. In analyzing the selected cartoons, an interpretative approach is being adopted. This approach prioritizes depth to breadth and enables insightful analyses of the chosen cartoons. The findings of the study reveal that semiotic resources are key elements of political cartoons due to the inherent political communication they convey. It is proved that adequate interpretation of the three aspects of meaning is a prerequisite for understanding the intended meaning of political cartoons. It is recommended that further research should be conducted to provide more insightful analyses of political cartoons from a multimodal perspective.

Keywords: Multimodal discourse analysis, multimodal text, political cartoons, visual modality.

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46 Reimagining the Learning Management System as a “Third” Space

Authors: Christina Van Wingerden

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This paper focuses on a sense of belonging, isolation, and the use of a learning management system as a “third space” for connection and community. Given student use of learning management systems (LMS) for courses on campuses, moderate to high use of social media and hand-held devices, the author explores the possibilities of LMS as a third space. The COVID-19 pandemic has exacerbated student experiences of isolation, and research indicates that students who experience a sense of belonging have a greater likelihood for academic retention and success. The impacts on students of an LMS designed for student employee orientation and training were examined through a mixed methods approach, including a survey, individual interviews, and focus groups. The sample involved 250-450 undergraduate student employees at a US northwestern university. The goal of the study was to find out the efficiency and effectiveness of the orientation information for a wide range of student employees from multiple student affairs departments. And unexpected finding emerged within the study in 2015 and was noted again as a finding in the 2017 study. Students reported feeling like they individually connected to the department, and further to the university because of the LMS orientation. They stated they could see themselves as part of the university community and like they belonged. The orientation, through the LMS, was designed for and occurred online (asynchronous), prior to students traveling and beginning university life for the academic year. The students indicated connection and belonging resulting from some of the design features. With the onset of COVID-19 and prolonged sheltering in place in North America, as well as other parts of the world, students have been precluded from physically gathering to educate and learn. COVID-19 essentially paused face-to-face education in 2020. Media, governments, and higher education outlets have been reporting on widespread college student stress, isolation, loneliness, and sadness. In this context, the author conducted a current mixed methods study (online survey, online interviews) of students in advanced degree programs, like Ph.D. and Ed.D. specifically investigating isolation and sense of belonging. As a part of the study a prototype of a Canvas site was experienced by student interviewees for their reaction of this Canvas site prototype as a “third” space. Some preliminary findings of this study are presented. Doctoral students in the study affirmed the potential of LMS as a third space for community and social academic connection.

Keywords: COVID-19, learning management systems, sense of belonging, third space.

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45 The Study of Cost Accounting in S Company Based On TDABC

Authors: Heng Ma

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Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: Third-party logistics enterprises, TDABC, cost management, S company.

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