Search results for: Conflicts of interest
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1032

Search results for: Conflicts of interest

912 The Psychological Contract and the Readiness to Verbalize It in Financial Institutions in Poland

Authors: Anna Rogozińska-Pawełczyk

Abstract:

A psychological contract is an agreement between the employer and an employee that covers the parties’ informal and frequently non-verbalized obligations and expectations towards each other. The contract is a cognitive pattern-governing employee’s behaviour in the organization. A gap between employee’s expectations and the organizational reality may lead to difficult-to-solve conflicts or cause the employee to modify their behaviour towards organizational values and goals, if they are willing and ready to verbalize their expectations. The article discusses psychological contracts in the financial institutions in Poland. Its theoretical part outlines the types of psychological contracts in organizations (relational, transactional, and balanced) and shows the process of their verbalization. The purpose of the article is to present how the type of the psychological contract relates to employee’s readiness to verbalize it. The article ends with conclusions arising from the study.

Keywords: Customer contact staff in banks, employee expectations, financial institutions, mutual expectations, psychological contract, verbalization of the psychological contract.

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911 A Survey on the Requirements of University Course Timetabling

Authors: Nurul Liyana Abdul Aziz, Nur Aidya Hanum Aizam

Abstract:

Course timetabling problems occur every semester in a university which includes the allocation of resources (subjects, lecturers and students) to a number of fixed rooms and timeslots. The assignment is carried out in a way such that there are no conflicts within rooms, students and lecturers, as well as fulfilling a range of constraints. The constraints consist of rules and policies set up by the universities as well as lecturers’ and students’ preferences of courses to be allocated in specific timeslots. This paper specifically focuses on the preferences of the course timetabling problem in one of the public universities in Malaysia. The demands will be considered into our existing mathematical model to make it more generalized and can be used widely. We have distributed questionnaires to a number of lecturers and students of the university to investigate their demands and preferences for their desired course timetable. We classify the preferences thus converting them to construct one mathematical model that can produce such timetable.

Keywords: University course timetabling problem, integer programming, preferences, constraints.

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910 A Video-based Algorithm for Moving Objects Detection at Signalized Intersection

Authors: Juan Li, Chunfu Shao, Chunjiao Dong, Dan Zhao, Yinhong Liu

Abstract:

Mixed-traffic (e.g., pedestrians, bicycles, and vehicles) data at an intersection is one of the essential factors for intersection design and traffic control. However, some data such as pedestrian volume cannot be directly collected by common detectors (e.g. inductive loop, sonar and microwave sensors). In this paper, a video based detection algorithm is proposed for mixed-traffic data collection at intersections using surveillance cameras. The algorithm is derived from Gaussian Mixture Model (GMM), and uses a mergence time adjustment scheme to improve the traditional algorithm. Real-world video data were selected to test the algorithm. The results show that the proposed algorithm has the faster processing speed and more accuracy than the traditional algorithm. This indicates that the improved algorithm can be applied to detect mixed-traffic at signalized intersection, even when conflicts occur.

Keywords: detection, intersection, mixed traffic, moving objects.

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909 Negative Emotions and Ways of Overcoming them in Prison

Authors: Katarzyna Czubak

Abstract:

The aim of this paper is description of the notion of the death for prisoners and the ways of deal with. They express indifference, coldness, inability to accept the blame, they have no shame and no empathy. Is it enough to perform acts verging on the death. In this paper we described mechanisms and regularities of selfdestructive behaviour in the view of the relevant literature? The explanation of the phenomenon is of a biological and sociopsychological nature. It must be clearly stated that all forms of selfdestructive behaviour result from various impulses, conflicts and deficits. That is why they should be treated differently in terms of motivation and functions which they perform in a given group of people. Behind self-destruction there seems to be a motivational mechanism which forces prisoners to rebel and fight against the hated law and penitentiary systems. The imprisoned believe that pain and suffering inflicted on them by themselves are better than passive acceptance of repression. The variety of self-destruction acts is wide, and some of them take strange forms. We assume that a life-death barrier is a kind of game for them. If they cannot change the degrading situation, their life loses sense.

Keywords: Self- destruction, Simulation, Negative emotions, Consequences of conviction.

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908 Teaching English to Engineers: Between English Language Teaching and Psychology

Authors: Irina-Ana Drobot

Abstract:

Teaching English to Engineers is part of English for Specific Purposes, a domain which is under the attention of English students especially under the current conditions of finding jobs and establishing partnerships outside Romania. The paper will analyse the existing textbooks together with the teaching strategies they adopt. Teaching English to Engineering students can intersect with domains such as psychology and cultural studies in order to teach them efficiently. Textbooks for students of ESP, ranging from those at the Faculty of Economics to those at the Faculty of Engineers, have shifted away from using specialized vocabulary, drills for grammar and reading comprehension questions and toward communicative methods and the practical use of language. At present, in Romania, grammar is neglected in favour of communicative methods. The current interest in translation studies may indicate a return to this type of method, since only translation specialists can distinguish among specialized terms and determine which are most suitable in a translation. Engineers are currently encouraged to learn English in order to do their own translations in their own field. This paper will analyse the issue of the extent to which it is useful to teach Engineering students to do translations in their field using cognitive psychology applied to language teaching, including issues such as motivation and social psychology. Teaching general English to engineering students can result in lack of interest, but they can be motivated by practical aspects which will help them in their field. This is why this paper needs to take into account an interdisciplinary approach to teaching English to Engineers.

Keywords: Cognition, ESP, motivation, psychology.

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907 The Impact of Web Based Education on Cancer Patients’ Clinical Outcomes

Authors: F. Arıkan, Z. Karakus

Abstract:

Cancer is a widespread disease in the world and is the third reason of deaths among the chronic diseases. Educating patients and caregivers has a vital role for empowering them in managing disease and treatment's symptoms. Informing of the patients about their disease and treatment process decreases patient's distress and decisional conflicts, improves wellbeing of them, increase success of the treatment and survival. In this era, technological education methods are used for patients that have different chronic disease. Many studies indicated that especially web based patient education such as chronic obstructive lung disease; heart failure is more effective than printed materials. Web based education provide easiness to patients while they are reaching health services. It also has more advantages because of it decreases health cost and requirement of staff. It is thought that web based education may be beneficial method for cancer patient's empowerment in coping with the disease's symptoms. The aim of the study is evaluate the effectiveness of web based education for cancer patients' clinical outcomes.

Keywords: Cancer Patients, E-Learning, Nursing, Web Based Education.

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906 A Panel Cointegration Analysis for Macroeconomic Determinants of International Housing Market

Authors: Mei-Se Chien, Chien-Chiang Lee, Sin-Jie Cai

Abstract:

The main purpose of this paper is to investigate thelong-run equilibrium and short-run dynamics of international housing prices when macroeconomic variables change. We apply the Pedroni’s, panel cointegration, using the unbalanced panel data analysis of 33 countries over the period from 1980Q1 to 2013Q1, to examine the relationships among house prices and macroeconomic variables. Our empirical results of panel data cointegration tests support the existence of a cointegration among these macroeconomic variables and house prices. Besides, the empirical results of panel DOLS further present that a 1% increase in economic activity, long-term interest rates, and construction costs cause house prices to respectively change 2.16%, -0.04%, and 0.22% in the long run.Furthermore, the increasing economic activity and the construction cost would cause strongerimpacts on the house prices for lower income countries than higher income countries.The results lead to the conclusion that policy of house prices growth can be regarded as economic growth for lower income countries. Finally, in America region, the coefficient of economic activity is the highest, which displays that increasing economic activity causes a faster rise in house prices there than in other regions. There are some special cases whereby the coefficients of interest rates are significantly positive in America and Asia regions.

Keywords: House prices, Macroeconomic Variables, Panel cointegration, Dynamic OLS.

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905 Unequal Error Protection of Facial Features for Personal ID Images Coding

Authors: T. Hirner, J. Polec

Abstract:

This paper presents an approach for an unequal error protection of facial features of personal ID images coding. We consider unequal error protection (UEP) strategies for the efficient progressive transmission of embedded image codes over noisy channels. This new method is based on the progressive image compression embedded zerotree wavelet (EZW) algorithm and UEP technique with defined region of interest (ROI). In this case is ROI equal facial features within personal ID image. ROI technique is important in applications with different parts of importance. In ROI coding, a chosen ROI is encoded with higher quality than the background (BG). Unequal error protection of image is provided by different coding techniques and encoding LL band separately. In our proposed method, image is divided into two parts (ROI, BG) that consist of more important bytes (MIB) and less important bytes (LIB). The proposed unequal error protection of image transmission has shown to be more appropriate to low bit rate applications, producing better quality output for ROI of the compresses image. The experimental results verify effectiveness of the design. The results of our method demonstrate the comparison of the UEP of image transmission with defined ROI with facial features and the equal error protection (EEP) over additive white gaussian noise (AWGN) channel.

Keywords: Embedded zerotree wavelet (EZW), equal error protection (EEP), facial features, personal ID images, region of interest (ROI), unequal error protection (UEP)

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904 Real Time Control Learning Game - Speed Race by Learning at the Wheel - Development of Data Acquisition System

Authors: Κonstantinos Kalovrektis, Chryssanthi Palazi

Abstract:

Schools today face ever-increasing demands in their attempts to ensure that students are well equipped to enter the workforce and navigate a complex world. Research indicates that computer technology can help support learning, implementation of various experiments or learning games, and that it is especially useful in developing the higher-order skills of critical thinking, observation, comprehension, implementation, comparison, analysis and active attention to activities such as research, field work, simulations and scientific inquiry. The ICT in education supports the learning procedure by enabling it to be more flexible and effective, create a rich and attractive training environment and equip the students with knowledge and potential useful for the competitive social environment in which they live. This paper presents the design, the development, and the results of the evaluation analysis of an interactive educational game which using real electric vehicles - toys (material) on a toy race track. When the game starts each student selects a specific vehicle toy. Then students are answering questionnaires in the computer. The vehicles' speed is related to the percentage of right answers in a multiple choice questionnaire (software). Every question has its own significant value depending of the different level of questionnaire. Via the developed software, each right or wrong answers in questionnaire increase or decrease the real time speed of their vehicle toys. Moreover the rate of vehicle's speed increase or decrease depends on the difficulty level of each question. The aim of the work is to attract the student’s interest in a learning process and also to improve their scores. The developed real time game was tested using independent populations of students of age groups: 8-10, 11-14, 15-18 years. Standard educational and statistical analysis tools were used for the evaluation analysis of the game. Results reveal that students using the developed real time control game scored much higher (60%) than students using a traditional simulation game on the same questionnaire. Results further indicate that student's interest in repeating the developed real time control gaming was far higher (70%) than the interest of students using a traditional simulation game.

Keywords: Real time game, sensor, learning games, LabVIEW

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903 The Relationship between Democracy, Freedom, and Economic Development

Authors: Ugur Karakaya, Hasan Bulent Kantarcı

Abstract:

In this study, firstly democratic thoughts which directly or indirectly affect economic development and/or the interaction between authoritarian regimes and the economic development and the direction and channels of this interaction were studied and then the study tried to determine how democracy affects economic development. It was concluded that the positive contributions of democracy to economic development were more determinant than the effects that were either negative or restrictive in terms of development. When compared to autocracy, since democracy is more successful in managing social conflicts, ensuring political stability and preventing social disasters such as famine, it contributes more to economic development. Democracy also facilitates delegation of authority, provides a stable investment environment and accelerates mobilization of resources in accordance with economic growth/development. Democracy leads to an increase in human capital accumulation and increases the growth rate through reducing income inequality. It can be said that democratic regimes are the most appropriate ones in terms of increasing economic performance and supporting economic development through their strong institutional structures and the assurance they will ensure in property rights.

Keywords: Autocratic Regime, Democracy, Economic Development, Economic Freedom.

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902 Identity Politics of Former Soviet Koreans: One of the Most Prominent Heritages of the 1988 Seoul Olympics

Authors: Soon-ok Myong, B.G. Nurzhanov

Abstract:

This paper applies an anthropological approach to illuminate the dynamic cultural geography of Kazakhstani Korean ethnicity focusing on its turning point, the historic “Seoul Olympic Games in 1988." The Korean ethnic group was easily considered as a harmonious and homogeneous community by outsiders, but there existed deep-seated conflicts and hostilities within the ethnic group. The majority-s oppositional dichotomy of superiority and inferiority toward the minority was continuously reorganized and reinforced by difference in experience, memory and sentiment. However, such a chronic exclusive boundary was collapsed following the patriotism ignited by the Olympics held in their mother country. This paper explores the fluidity of subject by formation of the boundary in which constructed cultural differences are continuously essentialized and reproduced, and by dissolution of cultural barrier in certain contexts.

Keywords: Former Soviet Korean's Russianization, inferior/superior dichotomy, Seoul Olympic Games, subject's fluidity.

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901 Idea of International Criminal Justice in the Function of Prosecution International Crimes

Authors: Vanda Božić, Željko Nikač

Abstract:

The wars and armed conflicts have often resulted in violations of international humanitarian law, and often commit the most serious international crimes such as war crimes, crimes against humanity, aggression and genocide. However, only in the XX century the rule was articulated idea of establishing a body of international criminal justice in order to prosecute these crimes and their perpetrators. The first steps in this field have been made by establishing the International military tribunals for war crimes at Nuremberg and Tokyo, and the formation of ad hoc tribunals for the former Yugoslavia and Rwanda. In the end, The International Criminal Court was established in Rome in 1998 with the aim of justice and in order to give satisfaction the victims of crimes and their families. The aim of the paper was to provide a historical and comparative analysis of the institutions of international criminal justice based on which these institutions de lege lata fulfilled the goals of individual criminal responsibility and justice. Furthermore, the authors suggest de lege ferenda that the Permanent International Criminal Tribunal, in addition to the prospective case, also takes over the current ICTY and ICTR cases.

Keywords: International crimes, international criminal justice, prosecution of crimes, Ad Hoc tribunal, the International Criminal Court.

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900 Cost of Governance in Nigeria: In Whose Interest?

Authors: Francis O. Iyoha, Daniel E. Gberevbie, Charles T. Iruonagbe, Matthew E. Egharevba

Abstract:

Cost of governance in Nigeria has become a challenge to development and concern to practitioners and scholars alike in the field of business and social science research. In the 2010 national budget of NGN4.6 trillion or USD28.75billion for instance, only a pantry sum of NGN1.8trillion or USD11.15billion was earmarked for capital expenditure. Similarly, in 2013, out of a total national budget of NGN4.92trillion or USD30.75billion, only the sum of NGN1.50trllion or USD9.38billion was voted for capital expenditure. Therefore, based on the data sourced from the Nigerian Office of Statistics, Central bank of Nigeria Statistical Bulletin as well as from the United Nations Development Programme, this study examined the causes of high cost of governance in Nigeria. It found out that the high cost of governance in the country is in the interest of the ruling class, arising from their unethical behaviour – corrupt practices and the poor management of public resources. As a result, the study recommends the need to intensify the war against corruption and mismanagement of public resources by government officials as possible solution to overcome the high cost of governance in Nigeria. This could be achieved by strengthening the constitutional powers of the various anti-corruption agencies in the area of arrest, investigation and prosecution of offenders without the interference of the executive arm of government either at the local, state or federal level.

Keywords: Capital expenditure, Cost of governance, recurrent expenditure, unethical behaviour.

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899 Magneto-Thermo-Mechanical Analysis of Electromagnetic Devices Using the Finite Element Method

Authors: Michael G. Pantelyat

Abstract:

Fundamental basics of pure and applied research in the area of magneto-thermo-mechanical numerical analysis and design of innovative electromagnetic devices (modern induction heaters, novel thermoelastic actuators, rotating electrical machines, induction cookers, electrophysical devices) are elaborated. Thus, mathematical models of magneto-thermo-mechanical processes in electromagnetic devices taking into account main interactions of interrelated phenomena are developed. In addition, graphical representation of coupled (multiphysics) phenomena under consideration is proposed. Besides, numerical techniques for nonlinear problems solution are developed. On this base, effective numerical algorithms for solution of actual problems of practical interest are proposed, validated and implemented in applied 2D and 3D computer codes developed. Many applied problems of practical interest regarding modern electrical engineering devices are numerically solved. Investigations of the influences of various interrelated physical phenomena (temperature dependences of material properties, thermal radiation, conditions of convective heat transfer, contact phenomena, etc.) on the accuracy of the electromagnetic, thermal and structural analyses are conducted. Important practical recommendations on the choice of rational structures, materials and operation modes of electromagnetic devices under consideration are proposed and implemented in industry.

Keywords: Electromagnetic devices, multiphysics, numerical analysis, simulation and design.

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898 Evaluation of the Effectiveness of a HAWK Signal on Compliance in Las Vegas Nevada

Authors: A. Paz, M. Khadka, N. Veeramisti, B. Morris

Abstract:

There is a continuous large number of crashes involving pedestrians in Nevada despite the numerous safety mechanisms currently used at roadway crossings. Hence, additional as well as more effective mechanisms are required to reduce crashes in Las Vegas, in particular, and Nevada in general. A potential mechanism to reduce conflicts between pedestrians and vehicles is a High-intensity Activated crossWalK (HAWK) signal. This study evaluates the effects of such signals at a particular site in Las Vegas. Video data were collected using two cameras, facing the eastbound and westbound traffic. One week of video data before and after the deployment of the signal were collected to capture the behavior of both pedestrians and drivers. T-test analyses of pedestrian waiting time at the curb, curb-to-curb crossing time, total crossing time, jaywalking events, and near-crash events show that the HAWK system provides significant benefits.

Keywords: Pedestrian crashes, HAWK signal, traffic safety, pedestrian danger index.

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897 Combining the Deep Neural Network with the K-Means for Traffic Accident Prediction

Authors: Celso L. Fernando, Toshio Yoshii, Takahiro Tsubota

Abstract:

Understanding the causes of a road accident and predicting their occurrence is key to prevent deaths and serious injuries from road accident events. Traditional statistical methods such as the Poisson and the Logistics regressions have been used to find the association of the traffic environmental factors with the accident occurred; recently, an artificial neural network, ANN, a computational technique that learns from historical data to make a more accurate prediction, has emerged. Although the ability to make accurate predictions, the ANN has difficulty dealing with highly unbalanced attribute patterns distribution in the training dataset; in such circumstances, the ANN treats the minority group as noise. However, in the real world data, the minority group is often the group of interest; e.g., in the road traffic accident data, the events of the accident are the group of interest. This study proposes a combination of the k-means with the ANN to improve the predictive ability of the neural network model by alleviating the effect of the unbalanced distribution of the attribute patterns in the training dataset. The results show that the proposed method improves the ability of the neural network to make a prediction on a highly unbalanced distributed attribute patterns dataset; however, on an even distributed attribute patterns dataset, the proposed method performs almost like a standard neural network. 

Keywords: Accident risks estimation, artificial neural network, deep learning, K-mean, road safety.

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896 A Methodology for the Synthesis of Multi-Processors

Authors: Hamid Yasinian

Abstract:

Random epistemologies and hash tables have garnered minimal interest from both security experts and experts in the last several years. In fact, few information theorists would disagree with the evaluation of expert systems. In our research, we discover how flip-flop gates can be applied to the study of superpages. Though such a hypothesis at first glance seems perverse, it is derived from known results.

Keywords: Synthesis, Multi-Processors, Interactive Model, Moor’s Law.

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895 Utilizing Computational Fluid Dynamics in the Analysis of Natural Ventilation in Buildings

Authors: A. W. J. Wong, I. H. Ibrahim

Abstract:

Increasing urbanisation has driven building designers to incorporate natural ventilation in the designs of sustainable buildings. This project utilises Computational Fluid Dynamics (CFD) to investigate the natural ventilation of an academic building, SIT@SP, using an assessment criterion based on daily mean temperature and mean velocity. The areas of interest are the pedestrian level of first and fourth levels of the building. A reference case recommended by the Architectural Institute of Japan was used to validate the simulation model. The validated simulation model was then used for coupled simulations on SIT@SP and neighbouring geometries, under two wind speeds. Both steady and transient simulations were used to identify differences in results. Steady and transient results are agreeable with the transient simulation identifying peak velocities during flow development. Under a lower wind speed, the first level was sufficiently ventilated while the fourth level was not. The first level has excessive wind velocities in the higher wind speed and the fourth level was adequately ventilated. Fourth level flow velocity was consistently lower than those of the first level. This is attributed to either simulation model error or poor building design. SIT@SP is concluded to have a sufficiently ventilated first level and insufficiently ventilated fourth level. Future works for this project extend to modifying the urban geometry, simulation model improvements, evaluation using other assessment metrics and extending the area of interest to the entire building.

Keywords: Buildings, CFD simulation, natural ventilation, urban airflow.

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894 A Supervised Learning Data Mining Approach for Object Recognition and Classification in High Resolution Satellite Data

Authors: Mais Nijim, Rama Devi Chennuboyina, Waseem Al Aqqad

Abstract:

Advances in spatial and spectral resolution of satellite images have led to tremendous growth in large image databases. The data we acquire through satellites, radars, and sensors consists of important geographical information that can be used for remote sensing applications such as region planning, disaster management. Spatial data classification and object recognition are important tasks for many applications. However, classifying objects and identifying them manually from images is a difficult task. Object recognition is often considered as a classification problem, this task can be performed using machine-learning techniques. Despite of many machine-learning algorithms, the classification is done using supervised classifiers such as Support Vector Machines (SVM) as the area of interest is known. We proposed a classification method, which considers neighboring pixels in a region for feature extraction and it evaluates classifications precisely according to neighboring classes for semantic interpretation of region of interest (ROI). A dataset has been created for training and testing purpose; we generated the attributes by considering pixel intensity values and mean values of reflectance. We demonstrated the benefits of using knowledge discovery and data-mining techniques, which can be on image data for accurate information extraction and classification from high spatial resolution remote sensing imagery.

Keywords: Remote sensing, object recognition, classification, data mining, waterbody identification, feature extraction.

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893 Inferential Reasoning for Heterogeneous Multi-Agent Mission

Authors: Sagir M. Yusuf, Chris Baber

Abstract:

We describe issues bedeviling the coordination of heterogeneous (different sensors carrying agents) multi-agent missions such as belief conflict, situation reasoning, etc. We applied Bayesian and agents' presumptions inferential reasoning to solve the outlined issues with the heterogeneous multi-agent belief variation and situational-base reasoning. Bayesian Belief Network (BBN) was used in modeling the agents' belief conflict due to sensor variations. Simulation experiments were designed, and cases from agents’ missions were used in training the BBN using gradient descent and expectation-maximization algorithms. The output network is a well-trained BBN for making inferences for both agents and human experts. We claim that the Bayesian learning algorithm prediction capacity improves by the number of training data and argue that it enhances multi-agents robustness and solve agents’ sensor conflicts.

Keywords: Distributed constraint optimization problem, multi-agent system, multi-robot coordination, autonomous system, swarm intelligence.

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892 Faculty Stress at Higher Education: A Study on the Business Schools of Pakistan

Authors: Aqsa Akbar, Waheed Akhter

Abstract:

Job stress is one of the most important concepts for the today-s corporate as well as institutional world. The current study is conducted to identify the causes of faculty stress at Higher Education in Pakistan. For the purpose, Public & Private Business Schools of Punjab is selected as representative of Pakistan. A sample of 300 faculty members (214 males, 86 females) responded to the survey. Regression analysis shows that the Workload, Student Related issues and Role Conflicts are the major sources contributing significantly towards producing stress. The study also revealed that Private sector faculty members experienced more stress as compared to faculty in Public sector Business Schools. Moreover, females, younger ages, lower designation & low qualification faculty members experience more stress as compared to males, older ages, higher designation and high qualification. The study yield many significant results for the policy makers of Business Institutions.

Keywords: Faculty Stress, Higher Education, Stress Coping Strategies, Work Load

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891 Analysis of the Interference from Risk-Determining Factors of Cooperative and Conventional Construction Contracts

Authors: E. Harrer, M. Mauerhofer, T. Werginz

Abstract:

As a result of intensive competition, the building sector is suffering from a high degree of rivalry. Furthermore, there can be observed an unbalanced distribution of project risks. Clients are aimed to shift their own risks into the sphere of the constructors or planners. The consequence of this is that the number of conflicts between the involved parties is inordinately high or even increasing; an alternative approach to counter on that developments are cooperative project forms in the construction sector. This research compares conventional contract models and models with partnering agreements to examine the influence on project risks by an early integration of the involved parties. The goal is to show up deviations in different project stages from the design phase to the project transfer phase. These deviations are evaluated by a survey of experts from the three spheres: clients, contractors and planners. By rating the influence of the participants on specific risk factors it is possible to identify factors which are relevant for a smooth project execution.

Keywords: Collaborative work, construction industry, contract-models, influence, partnering, project management, risk.

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890 Auditor with the Javanese Characters and Non Javanese in Audit Firm: Conflict of Interest

Authors: Krisna Damayanti, Lilis Ardini

Abstract:

Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Keywords: Auditors, java, character, profession, code of ethics, client.

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889 Low Cost IMU \ GPS Integration Using Kalman Filtering for Land Vehicle Navigation Application

Authors: Othman Maklouf, Abdurazag Ghila, Ahmed Abdulla, Ameer Yousef

Abstract:

Land vehicle navigation system technology is a subject of great interest today. Global Positioning System (GPS) is a common choice for positioning in such systems. However, GPS alone is incapable of providing continuous and reliable positioning, because of its inherent dependency on external electromagnetic signals. Inertial Navigation is the implementation of inertial sensors to determine the position and orientation of a vehicle. As such, inertial navigation has unbounded error growth since the error accumulates at each step. Thus in order to contain these errors some form of external aiding is required. The availability of low cost Micro-Electro-Mechanical-System (MEMS) inertial sensors is now making it feasible to develop Inertial Navigation System (INS) using an inertial measurement unit (IMU), in conjunction with GPS to fulfill the demands of such systems. Typically IMU’s are very expensive systems; however this INS will use “low cost” components. Unfortunately with low cost also comes low performance and is the main reason for the inclusion of GPS and Kalman filtering into the system. The aim of this paper is to develop a GPS/MEMS INS integrated system, which is able to provide a navigation solution with accuracy levels appropriate for land vehicle navigation. The primary piece of equipment used was a MEMS-based Crista IMU (from Cloud Cap Technology Inc.) and a Garmin GPS 18 PC (which is both a receiver and antenna). The integration of GPS with INS can be implemented using a Kalman filter in loosely coupled mode. In this integration mode the INS error states, together with any navigation state (position, velocity, and attitude) and other unknown parameters of interest, are estimated using GPS measurements. All important equations regarding navigation are presented along with discussion.

Keywords: GPS, IMU, Kalman Filter.

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888 The Impact of Large-Scale Wind Energy Development on Islands’ Interconnection to the Mainland System

Authors: Marina Kapsali, John S. Anagnostopoulos

Abstract:

Greek islands’ interconnection (IC) with larger power systems, such as the mainland grid, is a crucial issue that has attracted a lot of interest; however, the recent economic recession that the country undergoes together with the highly capital intensive nature of this kind of projects have stalled or sifted the development of many of those on a more long-term basis. On the other hand, most of Greek islands are still heavily dependent on the lengthy and costly supply chain of oil imports whilst the majority of them exhibit excellent potential for wind energy (WE) applications. In this respect, the main purpose of the present work is to investigate −through a parametric study which varies both in wind farm (WF) and submarine IC capacities− the impact of large-scale WE development on the IC of the third in size island of Greece (Lesbos) with the mainland system. The energy and economic performance of the system is simulated over a 25-year evaluation period assuming two possible scenarios, i.e. S(a): without the contribution of the local Thermal Power Plant (TPP) and S(b): the TPP is maintained to ensure electrification of the island. The economic feasibility of the two options is investigated in terms of determining their Levelized Cost of Energy (LCOE) including also a sensitivity analysis on the worst/reference/best Cases. According to the results, Lesbos island IC presents considerable economic interest for covering part of island’s future electrification needs with WE having a vital role in this challenging venture.

Keywords: Electricity generation cost, levelized cost of energy, mainland grid, wind energy rejection.

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887 Possibilistic Clustering Technique-Based Traffic Light Control for Handling Emergency Vehicle

Authors: F. Titouna, S. Benferhat, K. Aksa, C. Titouna

Abstract:

A traffic light gives security from traffic congestion,reducing the traffic jam, and organizing the traffic flow. Furthermore,increasing congestion level in public road networks is a growingproblem in many countries. Using Intelligent Transportation Systemsto provide emergency vehicles a green light at intersections canreduce driver confusion, reduce conflicts, and improve emergencyresponse times. Nowadays, the technology of wireless sensornetworks can solve many problems and can offer a good managementof the crossroad. In this paper, we develop a new approach based onthe technique of clustering and the graphical possibilistic fusionmodeling. So, the proposed model is elaborated in three phases. Thefirst one consists to decompose the environment into clusters,following by the fusion intra and inter clusters processes. Finally, wewill show some experimental results by simulation that proves theefficiency of our proposed approach.KeywordsTraffic light, Wireless sensor network, Controller,Possibilistic network/Bayesain network.

Keywords: Traffic light, Wireless sensor network, Controller, Possibilistic network/Bayesain network.

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886 The Impact of Post-Disaster Relocation on Community Solidarity: The Case of Post-Disaster Reconstruction after Typhoon Morakot in Taiwan

Authors: Tsung-Hsi Fu, Wan-I Lin, Jyh-Cherng Shieh

Abstract:

Typhoon Morakot hit Taiwan in 2009 and caused severe damages. The government employs a compulsory relocation strategy for post-disaster reconstruction. This study analyzes the impact of this strategy on community solidarity. It employs a multiple approach for data collection, including semi-structural interview, secondary data, and documentation. The results indicate that the government-s strategy for distributing housing has led to conflicts within the communities. In addition, the relocating process has stimulated tensions between victims of the disaster and those residents whose lands were chosen to be new sites for relocation. The government-s strategy of “collective relocation" also worsened community integration. In addition, the fact that a permanent housing community may accommodate people from different places also posts challenge for the development of new inter-personal relations in the communities. This study concludes by emphasizing the importance of bringing social, economic and cultural aspects into consideration for post-disaster relocation..

Keywords: community solidarity, permanent housing, post-disaster reconstruction, relocation.

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885 A Proposal on the Educational Transactional Analysis as a Dialogical Vision of Culture: Conceptual Signposts and Practical Tools for Educators

Authors: Marina Sartor Hoffer

Abstract:

The multicultural composition of today's societies poses new challenges to educational contexts. Schools are therefore called first to develop dialogic aptitudes and communicative skills adapted to the complex reality of post-modern societies. It is indispensable for educators and for young people to learn theoretical and practical tools during their scholastic path, in order to allow the knowledge of themselves and of the others with the aim of recognizing the value of the others regardless of their culture. Dialogic Skills help to understand and manage individual differences by allowing the solution of problems and preventing conflicts. The Educational Sector of Eric Berne’s Transactional Analysis offers a range of methods and techniques for this purpose. Educational Transactional Analysis is firmly anchored in the Personalist Philosophy and deserves to be promoted as a theoretical frame suitable to face the challenges of contemporary education. The goal of this paper is therefore to outline some conceptual and methodological signposts for the education to dialogue by drawing concepts and methodologies from educational transactional analysis.

Keywords: Dialogic process, education to dialogue, educational transactional analysis, personalism, the good of the relationship.

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884 People Empowerment in Livelihood Activities toward Sustainable Coastal Resource Management in Indonesia

Authors: Achmad Zamroni, Masahiro Yamao

Abstract:

Coastal resource management, community empowerment and socio economic development are the cornerstones for uplifting the lives of coastal area inhabitants. This paper aims to identify the positive impacts of coastal management projects toward fishermen-s economic well-being, to analyze the role of fishermen and their families in effecting economic change and to analyze the roles of stakeholders in managing coastal resources. Structured and semi-structured questionnaires were prepared to obtain qualitative data, and interviews were conducted with fishermen. Findings show that community empowerment and conservation of coastal resources through local and central government projects have exerted positive impact on the coastal community. Some activities involved women who are more active particularly in “off-fishing" season. Traditionally, local fishermen together with local stakeholders have set up a zoning system to minimize conflicts between fishermen. In addition, zoning is used to protect certain ecosystems that can provide benefits well into the future.

Keywords: Economic development, Off-fishing, Resource management, Stakeholders' participation, Women's participation

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883 Analysis of Supply Side Factors Affecting Bank Financing of Non-Oil Exports in Nigeria

Authors: Sama’ila Idi Ningi, Abubakar Yusuf Dutse

Abstract:

The banking sector poses a lot of problems in Nigeria in general and the non-oil export sector in particular. The banks' lack effectiveness in handling small, medium or long-term credit risk (lack of training of loan officers, lack of information on borrowers and absence of a reliable credit registry) results in non-oil exporters being burdened with high requirements, such as up to three years of financial statements, enough collateral to cover both the loan principal and interest (including a cash deposit that may be up to 30% of the loans' net present value), and to provide every detail of the international trade transaction in question. The stated problems triggered this research. Consequently, information on bank financing of non-oil exports was collected from 100 respondents from the 20 Deposit Money Banks (DMBs) in Nigeria. The data was analysed by the use of descriptive statistics correlation and regression. It is found that, Nigerian banks are participants in the financing of non-oil exports. Despite their participation, the rate of interest for credit extended to non-oil export is usually high, ranging between 15-20%. Small and medium sized non-oil export businesses lack the credit history for banks to judge them as reputable. Banks also consider the non-oil export sector very risky for investment. The banks actually do grant less credit than the exporters may require and therefore are not properly funded by banks. Banks grant very low volume of foreign currency loan in addition to, unfavorable exchange rate at which Naira is exchanged to the Dollar and other currencies in the country. This makes importation of inputs costly and negatively impacted on the non-oil export performance in Nigeria.

Keywords: Supply Side Factors, Bank Financing, Non-Oil Exports.

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