Search results for: International Profit Shifting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 912

Search results for: International Profit Shifting

642 Evaluation Framework for Investments in Rail Infrastructure Projects

Authors: Dimitrios J. Dimitriou, Maria F. Sartzetaki

Abstract:

Transport infrastructures are high-cost, long-term investments that serve as vital foundations for the operation of a region or nation and are essential to a country’s or business’s economic development and prosperity, by improving well-being and generating jobs and income. The development of appropriate financing options is of key importance in the decision making process in order develop viable transport infrastructures. The development of transport infrastructure has increasingly been shifting toward alternative methods of project financing such as Public Private Partnership (PPPs) and hybrid forms. In this paper, a methodological decision-making framework based on the evaluation of the financial viability of transportation infrastructure for different financial schemes is presented. The framework leads to an assessment of the financial viability which can be achieved by performing various financing scenarios analyses. To illustrate the application of the proposed methodology, a case study of rail transport infrastructure financing scenario analysis in Greece is developed.

Keywords: Rail transport infrastructure; financial viability, scenario analysis, rail project feasibility.

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641 Need of National Space Legislation for Space Faring Nations

Authors: Muhammad Naveed, Yang Caixia

Abstract:

The need for national space legislation is pivotal, particularly in light of the fact that in recent years space activities have grown immensely both in volume and diversity. Countries are progressively developing capabilities in space exploration and scientific discoveries, market their capabilities to manufacture satellites, provide launch services from their facilities and are looking to privatize and commercialize their space resources. Today, nations are also seeking to comprehend the technological and financial potential of the private sector and are considering to share their financial burdens with them and to limit their exposures to risks, but they are lagging behind in legal framework in this regard. In the perspective of these emerging developments, it is therefore, felt that national space legislation should be enacted with the goal of building and implementing a vibrant and transparent legal framework at the national level to hasten investments and to ensure growth in this capital intensive - highly yield strategic sector. This study looks at (I) the international legal framework that governs space activities; (II) motivation behind making national space laws; and (III) the need for national space legislation. The paper concludes with some recommendations with regards to the conceivable future direction for national space legislation, in particular space empowered sub-areas for countries.

Keywords: International conventions, national legislation, space faring nation, space law.

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640 Automatic Generation of OWL Ontologies from UML Class Diagrams Based on Meta- Modelling and Graph Grammars

Authors: Aissam Belghiat, Mustapha Bourahla

Abstract:

Models are placed by modeling paradigm at the center of development process. These models are represented by languages, like UML the language standardized by the OMG which became necessary for development. Moreover the ontology engineering paradigm places ontologies at the center of development process; in this paradigm we find OWL the principal language for knowledge representation. Building ontologies from scratch is generally a difficult task. The bridging between UML and OWL appeared on several regards such as the classes and associations. In this paper, we have to profit from convergence between UML and OWL to propose an approach based on Meta-Modelling and Graph Grammars and registered in the MDA architecture for the automatic generation of OWL ontologies from UML class diagrams. The transformation is based on transformation rules; the level of abstraction in these rules is close to the application in order to have usable ontologies. We illustrate this approach by an example.

Keywords: ATOM3, MDA, Ontology, OWL, UML

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639 Fuzzy Clustering Analysis in Real Estate Companies in China

Authors: Jianfeng Li, Feng Jin, Xiaoyu Yang

Abstract:

This paper applies fuzzy clustering algorithm in classifying real estate companies in China according to some general financial indexes, such as income per share, share accumulation fund, net profit margins, weighted net assets yield and shareholders' equity. By constructing and normalizing initial partition matrix, getting fuzzy similar matrix with Minkowski metric and gaining the transitive closure, the dynamic fuzzy clustering analysis for real estate companies is shown clearly that different clustered result change gradually with the threshold reducing, and then, it-s shown there is the similar relationship with the prices of those companies in stock market. In this way, it-s great valuable in contrasting the real estate companies- financial condition in order to grasp some good chances of investment, and so on.

Keywords: Fuzzy clustering algorithm, data mining, real estate company, financial analysis.

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638 An Analysis of Institutional Environments on Corporate Social Responsibility Practices in Nigerian Renewable Energy Firms

Authors: Bolanle Deborah Motilewa, E. K. Rowland Worlu, Gbenga Mayowa Agboola, Ayodele Maxwell Olokundun

Abstract:

Several studies have proposed a one-size fit all approach to Corporate Social Responsibility (CSR) practices, such that CSR as it applies to developed countries is adapted to developing countries, ignoring the differing institutional environments (such as the regulative, economic, social and political environments), which affects the profitability and practices of businesses operating in them. CSR as it applies to filling institutional gaps in developing countries, was categorized into four themes: environmental protection, product and service innovation, social innovation and local cluster development. Based on the four themes, the study employed a qualitative research approach through the use of interviews and review of available publications to study the influence of institutional environments on CSR practices engaged in by three renewable energy firms operating in Nigeria. Over the course of three 60-minutes sessions with the top management and selected workers of the firms, four propositions were made: regulatory environment influences environmental protection practice of Nigerian renewable firms, economic environment influences product and service innovation practice of Nigerian renewable energy firms, the social environment impacts on social innovation in Nigerian renewable energy firms, and political environment affects local cluster development practice of Nigerian renewable energy firms. It was also observed that beyond institutional environments, the international exposure of an organization’s managers reflected in their approach to CSR. This finding on the influence of international exposure on CSR practices creates an area for further study. Insights from this paper are set to help policy makers in developing countries, CSR managers, and future researchers.

Keywords: Corporate social responsibility, institutional environment, renewable energy firms, developing countries, international exposure.

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637 Urban Ecological Interaction: Air, Water, Light and New Transit at the Human Scale of Barcelona’s Superilles

Authors: Philip Speranza

Abstract:

As everyday transit options are shifting from autocentric to pedestrian and bicycle oriented modes for healthy living, downtown streets are becoming more attractive places to live. However, tools and methods to measure the natural environment at the small scale of streets do not exist. Fortunately, a combination of mobile data collection technology and parametric urban design software now allows an interface to relate urban ecological conditions. This paper describes creation of an interactive tool to measure urban phenomena of air, water, and heat/light at the scale of new three-by-three block pedestrianized areas in Barcelona called Superilles. Each Superilla limits transit to the exterior of the blocks and to create more walkable and bikeable interior streets for healthy living. The research will describe the integration of data collection, analysis, and design output via a live interface using parametric software Rhino Grasshopper and the Human User Interface (UI) plugin.

Keywords: Transit, urban design, GIS, parametric design, Superilles, Barcelona, urban ecology.

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636 Current Situation of Maritime Transport and Logistics in Myanmar

Authors: S. N. S. Thein, H. L. Yang, Z. B. Liu

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There are many modes of transport. Among them, maritime transport is a major transportation mode of international trade. In the Republic of the Union of Myanmar (Burma), water transportation served as one of the most important modes of transport for country's exports and imports. Getting the accurate information and data-gathering activity are the most important aspects for any study field. Therefore, in this research, a historical review of the development of ports in Myanmar and how they have changed had been carried out. All the relevant literature and documents have also been reviewed, studied, and organized. The sources of collected data are from reports, journals, internet, as well as from the publications of authorized organizations and international associations. To get better understanding about real situation of maritime transport and logistics in Myanmar; current condition of existing ports, expansion and on-going projects, and future port development plans are described successively. Hence, the main purpose of this study is to build up a comprehensive picture of maritime transport and logistics, in addition to border trade within ASEAN and Myanmar. It will help for academic researchers, decision makers, and stakeholders for national planning as well as for the local and foreign investors to recognize current situation of maritime transport and logistics in Myanmar.

Keywords: ASEAN, border trade, logistics, maritime transport, ports of Myanmar.

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635 The Service Failure and Recovery in the Information Technology Services

Authors: Jun Luo, Weiguo Zhang., Dabin Qin

Abstract:

It is important to retain customer satisfaction in information technology services. When a service failure occurs, companies need to take service recovery action to recover their customer satisfaction. Although companies cannot avoid all problems and complaints, they should try to make up. Therefore, service failure and service recovery have become an important and challenging issue for companies. In this paper, the literature and the problems in the information technology services were reviewed. An integrated model of profit driven for the service failure and service recovery was established in view of the benefit of customer and enterprise. Moreover, the interaction between service failure and service recovery strategy was studied, the result of which verified the matching principles of the service recovery strategy and the type of service failure. In addition, the relationship between the cost of service recovery and customer-s cumulative value of service after recovery was analyzed with the model. The result attributes to managers in deciding on appropriate resource allocations for recovery strategies.

Keywords: service failure, service recovery, informationtechnology services

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634 Fish Marketing: A Panacea towards Sustainable Agriculture in Ogun State, Nigeria

Authors: A. M. Omoare, E. O. Fakoya, B. G. Abiona, W. O. Oyediran

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This study assessed fish marketing as panacea towards sustainable agriculture in Ogun State, Nigeria. Multi-stage sampling technique was used in the selection of 150 fish marketers for this study. Descriptive statistics were used for the objectives while Product Pearson Moment Correlation was used to test the hypothesis. Result of the findings revealed that the mean age of the respondents was 38.60 years. Majority (93.33%) of the respondents had acceptable levels of formal education. Many (44.00%) of the respondents had spent 1-5 years in fish marketing. The average quantity of fish sold in a day was 94.10kg. However, efficient fish marketing were hindered by inadequate processing equipment, storage rooms and ice holding facilities (86.67%). There was a significant relationship between socio-economic characteristics and profit realized from fish marketing (p < 0.05). It was recommended that storage and warehousing facilities should be provided to the fish marketers in the study area.

Keywords: Fish marketers, panacea, retail markets, sustainable.

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633 Impact of Management and Development of Destination Attributes on Coastal Tourists' Visitor Experience, Negombo, Sri Lanka

Authors: M. S. R. Waas, S. G. U. S. Chandrarathne, U. A. Kumara

Abstract:

The purpose of this quantitative study is to identify the impact of the destination attributes of Negombo on the coastal tourists’ visitor experience. As an island nation, Sri Lanka is identified and well renowned for its gold sandy beaches and natural scenic beauty. Among many tourist attractions, Negombo is identified as a developed beach centric tourist destination in the country. Yet, it is identified that there are low positive reviews on the internet for Negombo compared to other beach centric tourist attractions in Sri Lanka. Therefore, this study would help the policymakers and tourism service providers to identify the impact of destination attributes on international visitor satisfaction and to understand the visitors comprehensively so as to develop Negombo as a stable tourist destination while offering a memorable and satisfying experience for its visitors. In support, a self-administered questionnaire survey study was performed with 150 respondents (international tourists) in Negombo. The questions were designed based on the selected dimensions of destination attributes such as tourism service quality, infrastructure and superstructure developments, tourist information facilities and destination aesthetics and developments. The results showed that the overall satisfaction level of the international tourists who visit Sri Lanka is significantly affected by the destination attributes of Negombo. Yet, the dimensions of destination aesthetics and developments and tourist information facilities indicated a low level of mean satisfaction, paving the critique that Negombo as a beach centric tourist attraction is not serving well with its natural beauty and its destination management. Further, it is advocated that the policymakers and tourism service providers have a significant role in leading the way to attract more potential visitors to enhance their destination satisfaction and to encourage them to revisit Sri Lanka while recommending it to others. The survey was done during the off-peak season of the industry and it is suggested that the survey would have been conducted throughout a complete year.

Keywords: Destination attributes, coastal tourism, tourism development, tourist satisfaction.

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632 Several Aspects of the Conceptual Framework of Financial Reporting

Authors: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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631 Development, Displacement and Rehabilitation: An Action Anthropological Study on Kovvada Reservoir in West Godavari Agency of Andhra Pradesh, India

Authors: Ram Babu Mallavarapu

Abstract:

This paper discusses the issue of tribal development, displacement, rehabilitation and resettlement policies, and implementation in the agency (scheduled / tribal) areas of the West Godavari District, Andhra Pradesh State, India. This study is based on action anthropological approach, conducted among the displaced tribal communities i.e. Konda Reddis and Nayakapods of this region, under the 'Kovvada Reservoir' Project. These groups are traditionally shifting cultivators and popularly known as the Primitive Tribal Groups (PTGs) in the government records. This paper also focuses on the issues of tribal displacement and land alienation due to construction of the Kovvada reservoir, without proper rehabilitation and resettlement, although there are well defined guidelines, procedures and norms for the rehabilitation of Project Affected Persons (PAPs). It is necessary to begin with, to provide an overview of the issues in tribal development and policies related to displacement and rehabilitation in the Indian context as a background to the Kovvada Reservoir Project, the subject of this study.

Keywords: Tribal development, displacement, rehabilitation & resettlement policies, and practice.

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630 The Influence of National Culture on Consumer Buying Behaviour: An Exploratory Study of Nigerian and British Consumers

Authors: Mohamed Haffar, Lombe Ngome Enongene, Mohammed Hamdan, Gbolahan Gbadamosi

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Despite the considerable body of literature investigating the influence of National Culture (NC) dimensions on consumer behaviour, there is a lack of studies comparing the influence of NC in Africa with Western European countries. This study is intended to fill the vacuum in knowledge by exploring how NC affects consumer buyer behavior in Nigeria and the United Kingdom. The primary data were collected through in depth, semi-structured interviews conducted with three groups of individuals: British students, Nigerian students in the United Kingdom, and Nigerian-based students. This approach and new frontier to analyze culture and consumer behaviour could help understand residual cultural threads of people (that are ingrained in their being) irrespective of exposure to other cultures. The findings of this study show that Nigerian and British consumers differ remarkably in cultural orientations such as symbols, values and psychological standpoints. This ultimately affects the choices made at every stage of the decision building process, and proves beneficial for international retail marketing.

Keywords: National culture, consumer behaviour, international business, Nigeria, UK.

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629 The Socio-Technical Indicator Model: Socially-Sensitive CMC Technology, with an Implementation of Representative Moderation

Authors: Zach-Amaury Boufoy-Bastick, Lenandlar Singh

Abstract:

Computer-mediated communication technologies which provide for virtual communities have typically evolved in a cross-dichotomous manner, such that technical constructs of the technology have evolved independently from the social environment of the community. The present paper analyses some limitations of current implementations of computer-mediated communication technology that are implied by such a dichotomy, and discusses their inhibiting effects on possible developments of virtual communities. A Socio-Technical Indicator Model is introduced that utilizes integrated feedback to describe, simulate and operationalise increasing representativeness within a variety of structurally and parametrically diverse systems. In illustration, applications of the model are briefly described for financial markets and for eco-systems. A detailed application is then provided to resolve the aforementioned technical limitations of moderation on the evolution of virtual communities. The application parameterises virtual communities to function as self-transforming social-technical systems which are sensitive to emergent and shifting community values as products of on-going communications within the collective.

Keywords: Virtual community, e-democracy, feedback systems, moderation.

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628 Benefits and Issues of Open-Cut Coal Mining on the Socio-Economic Environment - The Iban Community in Mukah, Sarawak, Malaysia

Authors: Edward Lim

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This paper deals principally with the socio-economic impact on the local Iban community in Mukah Division, Sarawak; with the commencement of the open-cut coal mining industry since 2003. To-date there are no actual studies being carried out by either the public or private sector to truly analyze how the Iban community is coping with the advent of a large influx of cash into their society. The Iban community has traditionally been practicing shifting cultivation and farming of domesticated animals; with a portion of the younger generation working as laborers and professional. This paper represents the views and observations of the author supported by some statistical facts extracted from published articles and non-published reports. The paper deals primarily in the following areas: • Background of the coal mining industry in Mukah Division, Sarawak; • Benefits of the coal mining industry towards the Iban community; • Issues / Problems arise in the Iban community because of the presence of the coal mining industry; and • Possible actions that need to be taken to overcome these issues/ problems.

Keywords: Coal Mining, Iban Community, Malaysia, Sub-Bituminous Coal.

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627 Development of Value Productivity in Automotive Industry

Authors: Jiří Klečka, Dagmar Čámská

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This paper is focused on the investigation of productivity (total productivity and partial productivity). The value productivity is an indicator of level and changes in technical economic efficiency of production factors. It represents an important factor in achieving corporate objectives. This text works with the contemporary concept of value productivity that means that indicators of the productivity express the effect of economic efficiency not only of inputs consumption, but also of inputs binding efficiency. This approach is based on principles of the economic profit, respectively the economic value added (EVA). The research is done on the sample of Czech enterprises operating in the automotive industry in the regions of Liberec and the Central Bohemia. The data sample covers the time period 2006-2011 which allows the comparison of development before crisis and during crisis period. It enables to discover the companies' reaction during crises and the regional comparison allows to showing if there are significant differences between regions.

Keywords: Automotive industry, Czech Republic, economic efficiency, regional comparison, value productivity.

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626 Spatial Distribution of Ambient BTEX Concentrations at an International Airport in South Africa

Authors: Raeesa Moolla, Ryan S. Johnson

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Air travel, and the use of airports, has experienced proliferative growth in the past few decades, resulting in the concomitant release of air pollutants. Air pollution needs to be monitored because of the known relationship between exposure to air pollutants and increased adverse effects on human health. This study monitored a group of volatile organic compounds (VOCs); specifically BTEX (viz. benzene, toluene, ethyl-benzene and xylenes), as many are detrimental to human health. Through the use of passive sampling methods, the spatial variability of BTEX within an international airport was investigated, in order to determine ‘hotspots’ where occupational exposure to BTEX may be intensified. The passive sampling campaign revealed BTEXtotal concentrations ranged between 12.95–124.04 µg m-3. Furthermore, BTEX concentrations were dispersed heterogeneously within the airport. Due to the slow wind speeds recorded (1.13 m.s-1); the hotspots were located close to their main BTEX sources. The main hotspot was located over the main apron of the airport. Employees working in this area may be chronically exposed to these emissions, which could be potentially detrimental to their health.

Keywords: Air pollution, air quality, hotspot monitoring, volatile organic compounds.

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625 Financial Instrument with High Investment Risk on the Warsaw Stock Exchange

Authors: Piotr Prewysz-Kwinto

Abstract:

The market of financial instruments with high risk is developing very dynamically in recent years and attracts more and more interest of investors. It consists essentially of two groups of instruments, i.e. derivatives and exchange traded product (ETP), and each year new types are introduced and offered to investors. The aim of this paper is to present the principles concerning financial instruments with high investment risk available on the Warsaw Stock Exchange (WSE), because they have quite complex constructions, and to evaluate the development of this market. In order to achieve this aim, statistical data from 2014-2016 was analyzed. The results confirm that the financial instruments with high investment risk available on the WSE constitute a diversified and the most numerous group of financial instruments and attract the most interest of investors. Responsible investing requires, however, a good knowledge of how they work and how they can generate profit to not expose oneself to unexpected losses.

Keywords: Derivatives, exchange traded products, financial instruments, financial market, risk, stock exchange.

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624 Development of a Methodology for Processing of Drilling Operations

Authors: Majid Tolouei-Rad, Ankit Shah

Abstract:

Drilling is the most common machining operation and it forms the highest machining cost in many manufacturing activities including automotive engine production. The outcome of this operation depends upon many factors including utilization of proper cutting tool geometry, cutting tool material and the type of coating used to improve hardness and resistance to wear, and also cutting parameters. With the availability of a large array of tool geometries, materials and coatings, is has become a challenging task to select the best tool and cutting parameters that would result in the lowest machining cost or highest profit rate. This paper describes an algorithm developed to help achieve good performances in drilling operations by automatically determination of proper cutting tools and cutting parameters. It also helps determine machining sequences resulting in minimum tool changes that would eventually reduce machining time and cost where multiple tools are used.

Keywords: Cutting tool, drilling, machining, algorithm.

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623 The Success of E-Collaborative in E-Commerce: The Study of B2C Business in Thailand

Authors: Wanida Suwunniponth

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The objectives of this research were to study the influencing factors that contributed to the success of e-collaborative in e-commerce of B2C (Business to Customer) business in Bangkok, Thailand. The influencing factors included organization, people, information technology and the process of e-collaborative. A questionnaire was used to collect data from 200 small e-commerce businesses and the path analysis was utilized as the tool for data analysis. By using the path analysis, it was revealed that the factors concerning with organization, people and information technology played an influence on e-collaborative process and the success of ecollaborative, whereas the process of e-collaborative factor manipulated its success. The findings suggested that B2C ecommerce business in Thailand should opt in improvement approach in terms of managerial structure, leaderships, staff’s skills and knowledge, and investment of information technology in order to capacitate higher efficiency of e-collaborative process that would result in profit and competitive advantage.

Keywords: E-collaborative, E-commerce, B2C.

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622 Freedom of Media, Democracy and Gezi Park

Authors: Emine Tirali

Abstract:

This article provides a conceptual framework of the freedom of media and its correlation with democracy. In a democracy, media should serve the publics’ right to know and reflect human rights violations and offer options for meaningful political choices and effective participation in civic affairs. On that point, the 2013 events at Gezi Park in Turkey are a good empirical example to be discussed. During the events, when self-censorship was broadly employed by mainstream Turkish media, social media filled the important role of providing information to the public. New technologies have made information into a fundamental tool for change and growth, and as a consequence, societies worldwide have merged into a single, interdependent, and autonomous organism. For this reason, violations of human rights can no longer be considered domestic issues, but rather global ones. Only global political action is an adequate response. Democracy depends on people shaping the society they live in, and in order to accomplish this, they need to express themselves. Freedom of expression is therefore necessary in order to understand diversity and differing perspectives, which in turn are necessary to resolve conflicts among people. Moreover, freedom of information is integral to freedom of expression. In this context, the international rules and laws regarding freedom of expression and freedom of information – indispensable for a free and independent media – are examined. These were put in place by international institutions such as the United Nations, UNESCO, the Council of Europe, and the European Union, which have aimed to build a free, democratic, and pluralist world committed to human rights and the rule of law. The methods of international human rights institutions depend on effective and frequent employment of mass media to relay human rights violations to the public. Therefore, in this study, the relationship between mass media and democracy, the process of how mass media forms public opinion, the problems of mass media, the neo-liberal theory of mass media, and the use of mass media by NGOs will be evaluated.

Keywords: Freedom of expression, democracy, public opinion, self-censorship.

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621 Reviewing the Relation of Language and Minorities' Rights

Authors: Mohsen Davarzani, Ehsan Lame, Mohammad Taghi Hassan Zadeh

Abstract:

Language is considered as a powerful and outstanding feature of ethnicity. However, humiliating and prohibiting using human language is one the most heinous and brutal acts in the form of racism. In other words, racism can be a product of physiological humiliations and discrimination, such as skin color, and can also be resulted from ethnic humiliation and discrimination such as language, customs and so on. Ethnic and racial discrimination is one of the main problems of the world that minorities and occasionally the majority have suffered from. Nowadays, few states can be found in which all individuals and its citizens are of the same race and ethnicity, culture and language. In these countries, referred to as the multinational states, (eg, Iran, Switzerland, India, etc.), there are the communities and groups which have their own linguistic, cultural and historical characteristics. Characteristics of human rights issues, diversity of issues and plurality of meanings indicate that they appear in various aspects. The states are obliged to respect, as per national and international obligations, the rights of all citizens from different angles, especially different groups that require special attention in order of the particular aspects such as ethnicity, religious and political minorities, children, women, workers, unions and in case the states are in breach of any of these items, they are faced with challenges in local, regional or international fields.

Keywords: Law, language, minorities, ethnicity.

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620 Investigating the Thermal Characteristics of Reclaimed Solid Waste from a Landfill Site Using Thermogravimetry

Authors: S. M. Al-Salem, G.A. Leeke, H. J. Karam, R. Al-Enzi, A. T. Al-Dhafeeri, J. Wang

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Thermogravimetry has been popularized as a thermal characterization technique since the 1950s. It aims at investigating the weight loss against both reaction time and temperature, whilst being able to characterize the evolved gases from the volatile components of the organic material being tested using an appropriate hyphenated analytical technique. In an effort to characterize and identify the reclaimed waste from an unsanitary landfill site, this approach was initiated. Solid waste (SW) reclaimed from an active landfill site in the State of Kuwait was collected and prepared for characterization in accordance with international protocols. The SW was segregated and its major components were identified after washing and air drying. Shredding and cryomilling was conducted on the plastic solid waste (PSW) component to yield a material that is representative for further testing and characterization. The material was subjected to five heating rates (b) with minimal repeatable weight for high accuracy thermogravimetric analysis (TGA) following the recommendation of the International Confederation for Thermal Analysis and Calorimetry (ICTAC). The TGA yielded thermograms that showed an off-set from typical behavior of commercial grade resin which was attributed to contact of material with soil and thermal/photo-degradation.

Keywords: Polymer, TGA, Pollution, Landfill, Waste, Plastic.

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619 An Adaptive Virtual Desktop Service in Cloud Computing Platform

Authors: Shuen-Tai Wang, Hsi-Ya Chang

Abstract:

Cloud computing is becoming more and more matured over the last few years and consequently the demands for better cloud services is increasing rapidly. One of the research topics to improve cloud services is the desktop computing in virtualized environment. This paper aims at the development of an adaptive virtual desktop service in cloud computing platform based on our previous research on the virtualization technology. We implement cloud virtual desktop and application software streaming technology that make it possible for providing Virtual Desktop as a Service (VDaaS). Given the development of remote desktop virtualization, it allows shifting the user’s desktop from the traditional PC environment to the cloud-enabled environment, which is stored on a remote virtual machine rather than locally. This proposed effort has the potential to positively provide an efficient, resilience and elastic environment for online cloud service. Users no longer need to burden the platform maintenances and drastically reduces the overall cost of hardware and software licenses. Moreover, this flexible remote desktop service represents the next significant step to the mobile workplace, and it lets users access their desktop environments from virtually anywhere.

Keywords: Cloud Computing, Virtualization, Virtual Desktop, VDaaS.

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618 Investigating Feed Mix Problem Approaches: An Overview and Potential Solution

Authors: Rosshairy Abd Rahman, Chooi-Leng Ang, Razamin Ramli

Abstract:

Feed is one of the factors which play an important role in determining a successful development of an aquaculture industry. It is always critical to produce the best aquaculture diet at a minimum cost in order to trim down the operational cost and gain more profit. However, the feed mix problem becomes increasingly difficult since many issues need to be considered simultaneously. Thus, the purpose of this paper is to review the current techniques used by nutritionist and researchers to tackle the issues. Additionally, this paper introduce an enhance algorithm which is deemed suitable to deal with all the issues arise. The proposed technique refers to Hybrid Genetic Algorithm which is expected to obtain the minimum cost diet for farmed animal, while satisfying nutritional requirements. Hybrid GA technique with artificial bee algorithm is expected to reduce the penalty function and provide a better solution for the feed mix problem.

Keywords: Artificial bee algorithm, feed mix problem, hybrid genetic algorithm.

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617 Using Strategic CSR to Achieve the Hybrid Middle Ground in Social Entrepreneurship: The Case of Telenor Hungary

Authors: Peter Hardi, Bala Mulloth

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To be considered a socially entrepreneurial organization today requires achieving what can be termed a “hybrid middle ground” equilibrium, comprising of economic as well as social sustainability. This middle ground requires some blend of both business and social commitments. In this paper, we use the case of Hungary's second ranked mobile operator, Telenor Hungary to illustrate an example of a company that is moving to the hybrid middle ground by transitioning from a for-profit company to a socially responsible business using the concept of strategic CSR. In this line of thinking, the organization explicitly supports programs and initiatives that have a direct link to the core business and bring operational and/or financial advantages for the company, while creating a positive social and/or environmental impact. The important lessons learned from the company transition are also discussed. 

Keywords: Hybrid middle ground, social entrepreneurship, strategic corporate social responsibility.

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616 Dependency Theory on Examining the Relationship between the United States and the Middle East: In the Case of Iran, Saudi Arabia, and Turkey

Authors: Abdelhafez Abdel Hafez

Abstract:

Dependency theory was developed since 1950s, with economic concerns. It divided the world into two parts, the states of the peripheral (third world countries) and the states of the core (the developed capitalist countries). Another perspective developed to the theory with the implementation of the idea of semi-peripheral states in the new world order. With these divisions (core, peripheral, semi-peripheral) this study aims to develop a concept from the perspective of dependency theory, to understand the nature of the relationship of the U.S. with the Middle East Regions through its relation with Iran, Saudi Arabia, and Turkey. The tested countries (Saudi Arabia, Iran and Turkey) are seeking a foothold and influential role in the region. The paper argued that the U.S. directs its policies toward the region, in the way to guarantee no country of the region will be in semi-peripheral level (that could create competitions or danger on the U.S. interest). Therefore, U.S. policies in the region have varied from declaring war to diplomatic channels and sometimes ignoring. The paper is based on the dependency theory, and other international relations theories used to study the Middle East in the international context.

Keywords: Dependency, hegemony, imperialism, Middle East.

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615 A Study of Curriculum for a Dual Bachelor’s Degree Including a Teaching Certificate

Authors: Hyeon Seok Kim, Inhoi Lee, Seong Baeg Kim, Kyunghee Ko, Kyung Eon Lee, Dong Sik Kang

Abstract:

In the age of globalization, higher education  institutions attempt to equip students with global competence. In  response, most universities have been developing and running various  international programs. However, teacher education has been a  neglected area in this trend. Therefore, in this study, we suggest a  program that offers a dual bachelor’s degree from both universities  located on different countries, focusing on teacher education  institutions with different policies and regulations of teacher education  programs that may become obstacles to designing a dual degree  program. We discuss a possible way to get a dual degree including a  teaching certificate at a specialized college, college of secondary  education. To be specific, this research presents a way to attain two  diplomas from Jeju National University (JNU) in Korea and Boise  State University (BSU) in the U.S. It attempts to build an effective  plan for students to declare simultaneous degrees at both universities.  From the study, we find that it takes about 5 years to fulfill  requirements for the dual degree at the undergraduate level.

 

Keywords: Dual degree, curriculum, teaching certificate, college of secondary education, international program.

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614 Blockchain Based Hydrogen Market: A Paradigm-Shifting Innovative Solution for Climate-Friendly and Sustainable Structural Change

Authors: Volker Wannack

Abstract:

Regional and global strategies focusing on hydrogen (H2) and blockchain technologies are fueling remarkable advancements. These strategies underpin the revolutionary 'Blockchain Based Hydrogen Market (BBH2)' project, with the primary objective of creating a Blockchain Minimum Viable Product (B-MVP) tailored to the hydrogen market. The B-MVP harnesses blockchain's capabilities, establishing a unified platform for secure, automated transactions via smart contracts. This innovation promises to reshape hydrogen logistics, trade, and transactions. The B-MVP carries transformative potential across diverse sectors, benefiting renewable energy producers, surplus energy-based hydrogen manufacturers, grid operators, and consumers. By implementing standardized, automated, tamper-proof processes, it bolsters cost-efficiency and enables transparent, traceable transactions. Its core mission is to verify the integrity of 'green' hydrogen, tracing its journey from renewable producers to end-users. This emphasis on transparency fosters economic, ecological, and social sustainability within a secure, transparent market. A standout feature of the B-MVP is its cross-border adaptability, obviating the need for nation-specific data storage, and broadening its global reach. This adaptability also spurs long-term job creation by establishing a dedicated blockchain operating firm. By attracting skilled labor and offering training, the B-MVP fortifies the hydrogen sector's workforce. Furthermore, it catalyzes innovative business models, luring more companies and startups, contributing to sustained job growth. For example, data analysis can tailor tariffs to offer demand-centric network capacities to producers and operators, providing tamper-proof pricing options to redistributors and end-customers. Beyond technological and economic progress, the B-MVP amplifies the prominence of national and international standards efforts. The region implementing the B-MVP becomes recognized as a pioneer in climate-friendly, sustainable, and forward-thinking practices, generating interest and attention beyond its geographic boundaries. Additionally, it fosters knowledge transfer between academia and industry, promoting scientific advancements, aligning with innovation management, and nurturing an innovation culture in the hydrogen sector. Through blockchain-hydrogen integration, the B-MVP champions comprehensive innovation, contributing to a sustainable future in the hydrogen industry. Implementation involves evaluating blockchain tech, developing smart contracts, and ensuring interoperability with existing systems. Scalability testing and data format development further validate the B-MVP's potential. BBH2 secures funding under the 'Technology Offensive Hydrogen,' a part of the Federal Ministry of Economics and Climate Protection's 7th Energy Research Program.

Keywords: Hydrogen, blockchain, sustainability, structural change.

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613 A Case Study on Product Development Performance Measurement

Authors: Liv Gingnell, Evelina Ericsson, Joakim Lilliesköld, Robert Langerström

Abstract:

In recent years, an increased competition and lower profit margins have necessitated a focus on improving the performance of the product development process, an area that traditionally have been excluded from detailed steering and evaluation. A systematic improvement requires a good understanding of the current performance, wherefore the interest for product development performance measurement has increased dramatically. This paper presents a case study that evaluates the performance of the product development performance measurement system used in a Swedish company that is a part of a global corporate group. The study is based on internal documentation and eighteen in-depth interviews with stakeholders involved in the product development process. The results from the case study includes a description of what metrics that are in use, how these are employed, and its affect on the quality of the performance measurement system. Especially, the importance of having a well-defined process proved to have a major impact on the quality of the performance measurement system in this particular case.

Keywords: Outcome metric, Performance driver, Performance measurement, Product development process.

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