Search results for: neutrality
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 16

Search results for: neutrality

16 Gaming for the Energy Neutral Development: A Case Study of Strijp-S

Authors: Q. Han, W. Schaefer, R. van den Berg

Abstract:

This paper deals with stakeholders’ decisions within energy neutral urban redevelopment processes. The decisions of these stakeholders during the process will make or break energy neutral ambitions. An extensive form of game theory model gave insight in the behavioral differences of stakeholders regarding energy neutral ambitions and the effects of the changing legislation. The results show that new legislation regarding spatial planning slightly influences the behavior of stakeholders. An active behavior of the municipality will still result in the best outcome. Nevertheless, the municipality becomes more powerful when acting passively and can make the use of planning tools to provide governance towards energy neutral urban redevelopment. Moreover, organizational support, recognizing the necessity for energy neutrality, keeping focused and collaboration among stakeholders are crucial elements to achieve the objective of an energy neutral urban (re)development.

Keywords: Energy neutrality urban (re)development, stakeholder behavior, legislation, game theory.

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15 The Reliability of Management Earnings Forecasts in IPO Prospectuses: A Study of Managers’ Forecasting Preferences

Authors: Maha Hammami, Olfa Benouda Sioud

Abstract:

This study investigates the reliability of management earnings forecasts with reference to these two ingredients: verifiability and neutrality. Specifically, we examine the biasedness (or accuracy) of management earnings forecasts and company specific characteristics that can be associated with accuracy. Based on sample of 102 IPO prospectuses published for admission on NYSE Euronext Paris from 2002 to 2010, we found that these forecasts are on average optimistic and two of the five test variables, earnings variability and financial leverage are significant in explaining ex post bias. Acknowledging the possibility that the bias is the result of the managers’ forecasting behavior, we then examine whether managers decide to under-predict, over-predict or forecast accurately for self-serving purposes. Explicitly, we examine the role of financial distress, operating performance, ownership by insiders and the economy state in influencing managers’ forecasting preferences. We find that managers of distressed firms seem to over-predict future earnings. We also find that when managers are given more stock options, they tend to under-predict future earnings. Finally, we conclude that the management earnings forecasts are affected by an intentional bias due to managers’ forecasting preferences.

Keywords: Intentional bias, Management earnings forecasts, neutrality, verifiability.

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14 Net Regularity and Its Ethical Implications on Internet Stake Holders

Authors: Nourhan Elshenawi

Abstract:

Net Neutrality (NN) is the principle of treating all online data the same without any prioritization of some over others. A research gap in current scholarship about “violations of NN” and the subsequent ethical concerns paves the way for the following research question: To what extent violations of NN entail ethical concerns and implications for Internet stakeholders? To answer this question, NR is examined using the two major action-based ethical theories, Kantian and Utilitarian, across the relevant Internet stakeholders. First some necessary IT background is provided that shapes how the Internet works and who the key stakeholders are. Following the IT background, the relationship between the stakeholders, users, Internet Service Providers (ISPs) and content providers is discussed and illustrated. Then some violations of NN that are currently occurring is covered, without attracting any attention from the general public from an ethical perspective, as a new term Net Regularity (NR). Afterwards, the current scholarship on NN and its violations are discussed, that are mainly from an economic and sociopolitical perspectives to highlight the lack of ethical discussions on the issue. Before moving on to the ethical analysis however, websites are presented as digital entities that are affected by NR and their happiness is measured using functionalism. The analysis concludes that NR is prone to an unethical treatment of Internet stakeholders in the perspective of both theories. Finally, the current Digital Divide in the world is presented to be able to better illustrate the implications of NR. The implications present the new Internet divide that will take place between individuals within society. Through answering the research question using ethical analysis, it attempts to shed some light on the issue of NR and what kind of society it would lead to. NR would not just lead to a divided society, but divided individuals that are separated by something greater than distance, the Internet.

Keywords: Digital divide, digital entities, digital ontology, net neutrality, internet ethics, internet law, internet service providers, websites as beings.

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13 Expansion of A Finit Size Partially Ionized Laser-Plasma

Authors: Mohamed Fawzi Mahboub, Mourad Djebli

Abstract:

The expansion mechanism of a partially ionized plasma produced by laser interaction with solid target (copper) is studied. For this purpose we use a hydrodynamical model which includes a source term combined with Saha's equation. The obtained self-similar solution in the limit of quasi-neutrality shows that the expansion, at the earlier stage, is driven by the combination of thermal pressure and electrostatic potential. They are of the same magnitude. The initial ionized fraction and the temperature are the leading parameters of the expanding profiles,

Keywords: expansion, quasi-neutral, laser-ablated plasma, self- similar.

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12 A Theoretical Hypothesis on Ferris Wheel Model of University Social Responsibility

Authors: Le Kang

Abstract:

According to the nature of the university, as a free and responsible academic community, USR is based on a different foundation —academic responsibility, so the Pyramid and the IC Model of CSR could not fully explain the most distinguished feature of USR. This paper sought to put forward a new model— Ferris Wheel Model, to illustrate the nature of USR and the process of achievement. The Ferris Wheel Model of USR shows the university creates a balanced, fairness and neutrality systemic structure to afford social responsibilities; that makes the organization could obtain a synergistic effect to achieve more extensive interests of stakeholders and wider social responsibilities.

Keywords: USR, Achievement model, Ferris wheel model.

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11 Geometric Operators in the Selection of Human Resources

Authors: José M. Merigó, Anna M. Gil-Lafuente

Abstract:

We study the possibility of using geometric operators in the selection of human resources. We develop three new methods that use the ordered weighted geometric (OWG) operator in different indexes used for the selection of human resources. The objective of these models is to manipulate the neutrality of the old methods so the decision maker is able to select human resources according to his particular attitude. In order to develop these models, first a short revision of the OWG operator is developed. Second, we briefly explain the general process for the selection of human resources. Then, we develop the three new indexes. They will use the OWG operator in the Hamming distance, in the adequacy coefficient and in the index of maximum and minimum level. Finally, an illustrative example about the new approach is given.

Keywords: OWG operator, decision making, human resources, Hamming distance.

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10 Intervention Targeting in Environmental Networks

Authors: Chukwudi Henry Dike

Abstract:

We explore targeted subsidy in a set-up for which manufacturing firms in a waste-spillover network make endogenous production decisions. Here, games of substitution in digraphs arises where waste-producing firms internalise negative externality in a quadratic fashion. We find neutrality in intervention policies that create or reduce spillover links. Most importantly, we observe centrality distinction in asymmetric digraphs so that the dependence and power of each firm play unique roles. Here we see that in targeted subsidy, a firm with greater centrality guarantees optimal welfare improvement. This centrality however measures the weakness of each firm’s Nash-based link to other neighbourhood firms i.e., lower negative externality.

Keywords: Centrality, externality, key-player, Nash-Equilibrium.

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9 The Importance of Project Post-Implementation Reviews

Authors: Catalin-Teodor Dogaru, Ana-Maria Dogaru

Abstract:

Success means different things for different people. For us, project managers, it becomes even harder to actually find a definition. Many factors have to be included in the evaluation. Moreover, literature is not very helpful, lacking consensus and neutrality. Post-implementation reviews (PIR) can be an efficient tool in evaluating how things worked on a certain project. Despite the visible progress, PIR is not a very detailed subject yet and there is not common understanding in this matter. This may be the reason that some organizations include it in the projects’ lifecycle and some do not. Through this paper, we point out the reasons why all project managers should pay proper attention to this important step and to the elements which can be assessed, beside the already famous triple constraints: cost, budget and time. It is essential to take notice that PIR is not a checklist. It brings the edge in eliminating subjectivity and judging projects based on actual proof. Based on our experience, our success indicator model, presented in this paper, contributes to the success of the project! In the same time, it increases trust among customers who will perceive success more objectively.

Keywords: Project, post-implementation, success, model.

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8 Research on the Public Policy of Vehicle Restriction under Traffic Control

Authors: Wang Qian, Bian Cheng Xiang

Abstract:

In recent years, with the improvement of China's urbanization level, the number of urban motor vehicles has grown rapidly. As residents' daily commuting necessities, cars cause a lot of exhaust emissions and urban traffic congestion. In the "Fourteenth Five Year Plan" of China, it is proposed to strive to reach the peak of carbon dioxide emissions by 2030 and achieve carbon neutrality by 2060. Urban transport accounts for a high proportion of carbon emission sources. It is an important driving force for the realization of China's carbon peak strategy. Some cities have introduced and implemented the policy of "car restriction" to solve the related urban problems by reducing the use of cars. This paper analyzes the implementation of the "automobile restriction" policy, evaluates the relevant effects of the automobile restriction policy, and discusses how to better optimize the "automobile restriction" policy in the process of urban governance.

Keywords: Carbon emission, traffic jam, vehicle restriction, policy evaluation.

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7 Financial Information and Collective Bargaining: Conflicting or Complementing?

Authors: Humayun Murshed, Shibly Abdullah

Abstract:

The research conducted in early seventies apparently assumed the existence of a universal decision model for union negotiators and furthermore tended to regard financial information as a ‘neutral’ input into a rational decision making process. However, research in the eighties began to question the neutrality of financial information as an input in collective bargaining rather viewing it as a potentially effective means for controlling the labour force. Furthermore, this later research also started challenging the simplistic assumptions relating particularly to union objectives which have underpinned the earlier search for universal union decision models. Despite the above developments there seems to be a dearth of studies in developing countries concerning the use of financial information in collective bargaining. This paper seeks to begin to remedy this deficiency. Utilising a case study approach based on two enterprises, one in the public sector and the other a multinational, the universal decision model is rejected and it is argued that the decision whether or not to use financial information is a contingent one and such a contingency is largely defined by the context and environment in which both union and management negotiators work. An attempt is also made to identify the factors constraining as well as promoting the use of financial information in collective bargaining, these being regarded as unique to the organisations within which the case studies are conducted.

Keywords: Collective Bargaining, Developing Countries, Disclosures, Financial Information.

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6 Internet Governance based on Multiple-Stakeholders: Opportunities, Issues and Developments

Authors: Martin Hans Knahl

Abstract:

The Internet is the global data communications infrastructure based on the interconnection of both public and private networks using protocols that implement Internetworking on a global scale. Hence the control of protocol and infrastructure development, resource allocation and network operation are crucial and interlinked aspects. Internet Governance is the hotly debated and contentious subject that refers to the global control and operation of key Internet infrastructure such as domain name servers and resources such as domain names. It is impossible to separate technical and political positions as they are interlinked. Furthermore the existence of a global market, transparency and competition impact upon Internet Governance and related topics such as network neutrality and security. Current trends and developments regarding Internet governance with a focus on the policy-making process, security and control have been observed to evaluate current and future implications on the Internet. The multi stakeholder approach to Internet Governance discussed in this paper presents a number of opportunities, issues and developments that will affect the future direction of the Internet. Internet operation, maintenance and advisory organisations such as the Internet Corporation for Assigned Names and Numbers (ICANN) or the Internet Governance Forum (IGF) are currently in the process of formulating policies for future Internet Governance. Given the controversial nature of the issues at stake and the current lack of agreement it is predicted that institutional as well as market governance will remain present for the network access and content.

Keywords: Internet Governance, ICANN, Democracy, Security

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5 Comparing the Behaviour of the FRP and Steel Reinforced Shear Walls under Cyclic Seismic Loading in Aspect of the Energy Dissipation

Authors: H. Rahman, T. Donchev, D. Petkova

Abstract:

Earthquakes claim thousands of lives around the world annually due to inadequate design of lateral load resisting systems particularly shear walls. Additionally, corrosion of the steel reinforcement in concrete structures is one of the main challenges in construction industry. Fibre Reinforced Polymer (FRP) reinforcement can be used as an alternative to traditional steel reinforcement. FRP has several excellent mechanical properties than steel such as high resistance to corrosion, high tensile strength and light self-weight; additionally, it has electromagnetic neutrality advantageous to the structures where it is important such as hospitals, some laboratories and telecommunications. This paper is about results of experimental research and it is incorporating experimental testing of two medium-scale concrete shear wall samples; one reinforced with Basalt FRP (BFRP) bar and one reinforced with steel bars as a control sample. The samples are tested under quasi-static-cyclic loading following modified ATC-24 protocol standard seismic loading. The results of both samples are compared to allow a judgement about performance of BFRP reinforced against steel reinforced concrete shear walls. The results of the conducted researches show a promising momentum toward utilisation of the BFRP as an alternative to traditional steel reinforcement with the aim of improving durability with suitable energy dissipation in the reinforced concrete shear walls.  

Keywords: Shear walls, internal FRP reinforcement, cyclic loading, energy dissipation and seismic behaviour.

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4 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

Authors: Nadezhda Kvatashidze

Abstract:

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

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3 Improving Subjective Bias Detection Using Bidirectional Encoder Representations from Transformers and Bidirectional Long Short-Term Memory

Authors: Ebipatei Victoria Tunyan, T. A. Cao, Cheol Young Ock

Abstract:

Detecting subjectively biased statements is a vital task. This is because this kind of bias, when present in the text or other forms of information dissemination media such as news, social media, scientific texts, and encyclopedias, can weaken trust in the information and stir conflicts amongst consumers. Subjective bias detection is also critical for many Natural Language Processing (NLP) tasks like sentiment analysis, opinion identification, and bias neutralization. Having a system that can adequately detect subjectivity in text will boost research in the above-mentioned areas significantly. It can also come in handy for platforms like Wikipedia, where the use of neutral language is of importance. The goal of this work is to identify the subjectively biased language in text on a sentence level. With machine learning, we can solve complex AI problems, making it a good fit for the problem of subjective bias detection. A key step in this approach is to train a classifier based on BERT (Bidirectional Encoder Representations from Transformers) as upstream model. BERT by itself can be used as a classifier; however, in this study, we use BERT as data preprocessor as well as an embedding generator for a Bi-LSTM (Bidirectional Long Short-Term Memory) network incorporated with attention mechanism. This approach produces a deeper and better classifier. We evaluate the effectiveness of our model using the Wiki Neutrality Corpus (WNC), which was compiled from Wikipedia edits that removed various biased instances from sentences as a benchmark dataset, with which we also compare our model to existing approaches. Experimental analysis indicates an improved performance, as our model achieved state-of-the-art accuracy in detecting subjective bias. This study focuses on the English language, but the model can be fine-tuned to accommodate other languages.

Keywords: Subjective bias detection, machine learning, BERT–BiLSTM–Attention, text classification, natural language processing.

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2 Circular Economy Maturity Models: A Systematic Literature Review

Authors: D. Kreutzer, S. Müller-Abdelrazeq, I. Isenhardt

Abstract:

Resource scarcity, energy transition and the planned climate neutrality pose enormous challenges for manufacturing companies. In order to achieve these goals and a holistic sustainable development, the European Union has listed the circular economy as part of the Circular Economy Action Plan. In addition to a reduction in resource consumption, reduced emissions of greenhouse gases and a reduced volume of waste, the principles of the circular economy also offer enormous economic potential for companies, such as the generation of new circular business models. However, many manufacturing companies, especially small and medium-sized enterprises, do not have the necessary capacity to plan their transformation. They need support and strategies on the path to circular transformation because this change affects not only production but also the entire company. Maturity models offer an approach to determine the current status of companies’ transformation processes. In addition, companies can use the models to identify transformation strategies and thus promote the transformation process. While maturity models are established in other areas, e.g., IT or project management, only a few circular economy maturity models can be found in the scientific literature. The aim of this paper is to analyze the identified maturity models of the circular economy through a systematic literature review (SLR) and, besides other aspects, to check their completeness as well as their quality. For this purpose, circular economy maturity models at the company's (micro) level were identified from the literature, compared, and analyzed with regard to their theoretical and methodological structure. A specific focus was placed, on the one hand, on the analysis of the business units considered in the respective models and, on the other hand, on the underlying metrics and indicators in order to determine the individual maturity level of the entire company. The results of the literature review show, for instance, a significant difference in the number and types of indicators as well as their metrics. For example, most models use subjective indicators and very few objective indicators in their surveys. It was also found that there are rarely well-founded thresholds between the levels. Based on the generated results, concrete ideas and proposals for a research agenda in the field of circular economy maturity models are made.

Keywords: Circular economy, maturity model, maturity assessment, systematic literature review.

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1 Potential of Detailed Environmental Data Produced by Information and Communication Technology Tools for Better Consideration of Microclimatology Issues in Urban Planning to Promote Active Mobility

Authors: Živa Ravnikar, Alfonso Bahillo Martinez, Barbara Goličnik Marušić

Abstract:

Climate change mitigation has been formally adopted and announced by countries over the globe, where cities are targeting carbon neutrality through various more or less successful, systematic, and fragmentary actions. The article is based on the fact that environmental conditions affect human comfort and the usage of space. Urban planning can, with its sustainable solutions, not only support climate mitigation in terms of a planet reduction of global warming but as well enabling natural processes that in the immediate vicinity produce environmental conditions that encourage people to walk or cycle. However, the article draws attention to the importance of integrating climate consideration into urban planning, where detailed environmental data play a key role, enabling urban planners to improve or monitor environmental conditions on cycle paths. In a practical aspect, this paper tests a particular ICT tool, a prototype used for environmental data. Data gathering was performed along the cycling lanes in Ljubljana (Slovenia), where the main objective was to assess the tool's data applicable value within the planning of comfortable cycling lanes. The results suggest that such transportable devices for in-situ measurements can help a researcher interpret detailed environmental information, characterized by fine granularity and precise data spatial and temporal resolution. Data can be interpreted within human comfort zones, where graphical representation is in the form of a map, enabling the link of the environmental conditions with a spatial context. The paper also provides preliminary results in terms of the potential of such tools for identifying the correlations between environmental conditions and different spatial settings, which can help urban planners to prioritize interventions in places. The paper contributes to multidisciplinary approaches as it demonstrates the usefulness of such fine-grained data for better consideration of microclimatology in urban planning, which is a prerequisite for creating climate-comfortable cycling lanes promoting active mobility.

Keywords: Information and communication technology tools, urban planning, human comfort, microclimate, cycling lanes.

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