Abstract: Highly developed technology and highly competitive
global market highlight the important role of competitive advantages
and operation performances in sustainable company operation.
Activity-Based Costing (ABC) provides accurate operation cost and
operation performance information. Rich literatures provide relevant
research with cases study on Activity-Based Costing application, but
the research on cause relationship between key success factors and its
specific outcome, such as profitability or share market are few. These
relationships provide the ways to handle the key success factors to
achieve the specific outcomes for ensuring to promote the competitive
advantages and operation performances. The main purposes of this
research are exploring the key success paths by Key Success Paths
approach which will lead the ways to apply Activity-Base Costing.
The Key Success Paths is the innovative method which is exploring
the cause relationships and explaining what are the effects of key
success factors to specific outcomes of Activity-Based Costing
implementation. The cause relationships between key success factors
and successful specific outcomes are Key Success Paths (KSPs). KSPs
are the guidelines to lead the cost management strategies to achieve the
goals of competitive advantages and operation performances. The
research findings indicate that good management system design may
affect the well outcomes of Activity-Based Costing application and
achieve to outstanding competitive advantage, operating performance
and profitability as well by KSPs exploration.
Abstract: At a global level, water stewardship, water stress and
water security are crucial factors in tourism planning and
development considerations. Challenges associated with water is of
particular concern to the Maldives as there is limited availability of
freshwater, high dependency on desalinated water, and high unit cost
associated with desalinating water. While the Maldives is promoted
as an example of sustainable tourism, a key sustainability challenge
facing tourism dependent communities is the efficient use and
management of available water resources. A water crisis event in the
capital island of Maldives highlighted how precarious water related
issues are in this tourism dependent destination. Applying
netnography, the focus of this working paper is to present community
perceptions of how government policies addressed Malé Water and
Sewerage Company (MWSC) water crisis event.
Abstract: This paper focuses on the orbit avoidance strategy of
the optical remote sensing satellite. The optical remote sensing
satellite, moving along the Sun-synchronous orbit, is equipped with
laser warning equipment to alert CCD camera from laser attacks. This
paper explores the strategy of satellite avoidance to protect the CCD
camera and also the satellite. The satellite could evasive to several
target points in the orbital coordinates of virtual satellite. The so-called
virtual satellite is a passive vehicle which superposes the satellite at the
initial stage of avoidance. The target points share the consistent cycle
time and the same semi-major axis with the virtual satellite, which
ensures the properties of the satellite’s Sun-synchronous orbit remain
unchanged. Moreover, to further strengthen the avoidance capability
of satellite, it can perform multi-target-points avoid maneuvers. On
occasions of fulfilling the satellite orbit tasks, the orbit can be restored
back to virtual satellite through orbit maneuvers. There into, the avoid
maneuvers adopts pulse guidance. In addition, the fuel consumption is
optimized. The avoidance strategy discussed in this article is
applicable to optical remote sensing satellite when it is encountered
with hostile attack of space-based laser anti-satellite.
Abstract: Introduction: The process to build a better safety
culture, methods of error analysis, and preventive measures, starts
with an understanding of the effects when human factors engineering
refer to remote microscopic diagnosis in surgery and specially in
organ transplantation for the remote evaluation of the grafts. It has
been estimated that even in well-organized transplant systems an
average of 8% to 14% of the grafts (G) that arrive at the recipient
hospitals may be considered as diseased, injured, damaged or
improper for transplantation. Digital microscopy adds information on
a microscopic level about the grafts in Organ Transplant (OT), and
may lead to a change in their management. Such a method will
reduce the possibility that a diseased G, will arrive at the recipient
hospital for implantation. Aim: Ergonomics of Digital Microscopy
(DM) based on virtual slides, on Telemedicine Systems (TS) for
Tele-Pathological (TPE) evaluation of the grafts (G) in organ
transplantation (OT). Material and Methods: By experimental
simulation, the ergonomics of DM for microscopic TPE of Renal
Graft (RG), Liver Graft (LG) and Pancreatic Graft (PG) tissues is
analyzed. In fact, this corresponded to the ergonomics of digital
microscopy for TPE in OT by applying Virtual Slide (VS) system for
graft tissue image capture, for remote diagnoses of possible
microscopic inflammatory and/or neoplastic lesions. Experimentation
included: a. Development of an OTE-TS similar Experimental
Telemedicine System (Exp.-TS), b. Simulation of the integration of
TS with the VS based microscopic TPE of RG, LG and PG applying
DM. Simulation of the DM based TPE was performed by 2
specialists on a total of 238 human Renal Graft (RG), 172 Liver Graft
(LG) and 108 Pancreatic Graft (PG) tissues digital microscopic
images for inflammatory and neoplastic lesions on four electronic
spaces of the four used TS. Results: Statistical analysis of specialist‘s
answers about the ability to diagnose accurately the diseased RG, LG
and PG tissues on the electronic space among four TS (A,B,C,D)
showed that DM on TS for TPE in OT is elaborated perfectly on the
ES of a Desktop, followed by the ES of the applied Exp.-TS. Tablet
and Mobile-Phone ES seem significantly risky for the application of
DM in OT (p
Abstract: Detecting changes in multiple images of the same
scene has recently seen increased interest due to the many
contemporary applications including smart security systems, smart
homes, remote sensing, surveillance, medical diagnosis, weather
forecasting, speed and distance measurement, post-disaster forensics
and much more. These applications differ in the scale, nature, and
speed of change. This paper presents an application of image
processing techniques to implement a real-time change detection
system. Change is identified by comparing the RGB representation of
two consecutive frames captured in real-time. The detection threshold
can be controlled to account for various luminance levels. The
comparison result is passed through a filter before decision making to
reduce false positives, especially at lower luminance conditions. The
system is implemented with a MATLAB Graphical User interface
with several controls to manage its operation and performance.
Abstract: The critical concern of satellite operations is to ensure
the health and safety of satellites. The worst case in this perspective
is probably the loss of a mission, but the more common interruption
of satellite functionality can result in compromised mission
objectives. All the data acquiring from the spacecraft are known as
Telemetry (TM), which contains the wealth information related to the
health of all its subsystems. Each single item of information is
contained in a telemetry parameter, which represents a time-variant
property (i.e. a status or a measurement) to be checked. As a
consequence, there is a continuous improvement of TM monitoring
systems to reduce the time required to respond to changes in a
satellite's state of health. A fast conception of the current state of the
satellite is thus very important to respond to occurring failures.
Statistical multivariate latent techniques are one of the vital learning
tools that are used to tackle the problem above coherently.
Information extraction from such rich data sources using advanced
statistical methodologies is a challenging task due to the massive
volume of data. To solve this problem, in this paper, we present a
proposed unsupervised learning algorithm based on Principle
Component Analysis (PCA) technique. The algorithm is particularly
applied on an actual remote sensing spacecraft. Data from the
Attitude Determination and Control System (ADCS) was acquired
under two operation conditions: normal and faulty states. The models
were built and tested under these conditions, and the results show that
the algorithm could successfully differentiate between these
operations conditions. Furthermore, the algorithm provides
competent information in prediction as well as adding more insight
and physical interpretation to the ADCS operation.
Abstract: The last two decades witnessed a movement towards
harmonization of international financial reporting standards (IFRS)
throughout the global economy. This investigation seeks to identify
the factors that could explain the adoption of IFRS by poor
jurisdictions. While there has been a considerable amount of
literature published on the effects and key drivers of IFRS adoption
in both developed and developing countries, little attention has been
paid to jurisdictions with less developed capital markets and low
income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing
a sample of 45 poor jurisdictions between 2008 and 2013, the study
empirically shows that poor jurisdictions are driven by legitimacy
concerns rather than by economic reasoning to adopt an international
accounting perspective. This in turn has implications for the IASB, as
it should seek to influence institutional pressures within a particular
jurisdiction in order to promote IFRS adoption.
Abstract: In this study, students’ learning has been investigated
and satisfaction in one of the course offered at Qatar University
Foundation Program. Innovative teaching has been implied
methodology that emphasizes on enhancing students’ thinking skills,
decision making, and problem solving skills. Some interesting results
were found which could be used to further improvement of the
teaching methodology. In Fall 2012 in Foundation Program Math
department at Qatar University has started implementing new ways
of teaching Math by introducing MyMathLab (MML) as an
innovative interactive tool in addition of the use Blackboard to
support standard teaching such as Discussion board in Virtual class to
engage students outside of classroom and to enhance independent,
active learning that promote students’ critical thinking skills, decision
making, and problem solving skills through the learning process.
Abstract: Household waste form a larger proportion of waste
generated across the state, accumulation of organic waste is an
apparent problem and the existing dump sites could be overstress.
Niger state has abundant arable land and water resources thus should
be one of the highest producers of agricultural crops in the country.
However, the major challenge to agricultural sector today is loss of
soil nutrient coupled with high cost of fertilizer. These have
continued to increase the use of fertilizer and decomposed solid waste
for enhance agricultural yield, which have varying effects on the soil
as well a threat to human livelihood. Consequently, vegetable yield
samples from poultry droppings, decomposed household waste
manure, NPK treatments and control from each replication were
subjected to proximate analysis to determine the nutritional and antinutritional
component as well as heavy metal concentration. Data
collected was analyzed using SPSS software and Randomized
complete Block Design means were compared. The result shows that
the treatments do not devoid the concentrations of any nutritional
components while the anti-nutritional analysis proved that NPK had
higher oxalate content than control and organic treats. The
concentration of lead and cadmium are within safe permissible level
while the mercury level exceeded the FAO/WHO maximum
permissible limit for the entire treatments depicts the need for urgent
intervention to minimize mercury levels in soil and manure in order
to mitigate its toxic effect. Thus, eco-agriculture should be widely
accepted and promoted by the stakeholders for soil amendment,
higher yield, strategies for sustainable environmental protection, food
security, poverty eradication, attainment of sustainable development
and healthy livelihood.
Abstract: Nowadays, illegal logging has been causing many
effects including flash flood, avalanche, global warming, and etc. The
purpose of this study was to maintain the earth ecosystem by keeping
and regulate Malaysia’s treasurable rainforest by utilizing a new
technology that will assist in real-time alert and give faster response
to the authority to act on these illegal activities. The methodology of
this research consisted of design stages that have been conducted as
well as the system model and system architecture of the prototype in
addition to the proposed hardware and software that have been
mainly used such as microcontroller, sensor with the implementation
of GSM, and GPS integrated system. This prototype was deployed at
Royal Belum forest in December 2014 for phase 1 and April 2015 for
phase 2 at 21 pinpoint locations. The findings of this research were
the capture of data in real-time such as temperature, humidity,
gaseous, fire, and rain detection which indicate the current natural
state and habitat in the forest. Besides, this device location can be
detected via GPS of its current location and then transmitted by SMS
via GSM system. All of its readings were sent in real-time for further
analysis. The data that were compared to meteorological department
showed that the precision of this device was about 95% and these
findings proved that the system is acceptable and suitable to be used
in the field.
Abstract: The advancements in technology allow the
development of a new system that can continuously measure surface
soil erosion. Continuous soil erosion measurements are required in
order to comprehend the erosional processes and propose effective
and efficient conservation measures to mitigate surface erosion.
Mitigating soil erosion, especially in Mediterranean countries such as
Greece, is essential in order to maintain environmental and
agricultural sustainability. In this paper, we present the Automated
Soil Erosion Monitoring System (ASEMS) that measures surface soil
erosion along with other factors that impact erosional process.
Specifically, this system measures ground level changes (surface soil
erosion), rainfall, air temperature, soil temperature, and soil moisture.
Another important innovation is that the data will be collected by
remote communication. In addition, stakeholder’s awareness is a key
factor to help reduce any environmental problem. The different
dissemination activities that were utilized are described. The overall
outcomes were the development of a new innovative system that can
measure erosion very accurately. These data from the system help
study the process of erosion and find the best possible methods to
reduce erosion. The dissemination activities enhance the stakeholders
and public's awareness on surface soil erosion problems and will lead
to the adoption of more effective soil erosion conservation practices
in Greece.
Abstract: In recent years, the power system has been changed
and a flexible power pricing system such as demand response has been
sought in Japan. The demand response system works simply in the
household sector and the owner as the decision-maker, can benefit
from power saving. On the other hand, the execution of demand
response in the office building is more complex than in the household
because various people such as owners, building administrators and
occupants are involved in the decision-making process. While the
owners benefit from demand saving, the occupants are exposed to
restricted benefits of a demand-saved environment. One of the reasons
is that building systems are usually under centralized management and
each occupant cannot choose freely whether to participate in demand
response or not. In addition, it is unclear whether incentives give
occupants the motivation to participate. However, the recent
development of IT and building systems enables the personalized
control of the office environment where each occupant can control the
lighting level or temperature individually. Therefore, it can be possible
to have a system which each occupant can make a decision of whether
or not to participate in demand response in the office building. This study investigates personal responses to demand response
requests, under the condition where each occupant can adjust their
brightness individually in their workspace. Once workers participate
in the demand response, their desk-lights are automatically turned off.
The participation rates in the demand response events are compared
among four groups, which are divided by different motivation, the
presence, or absence of incentives and the method of participation. The
result shows that there are significant differences of participation rates
in demand response event between four groups. The method of
participation has a large effect on the participation rate. The “Opt-out”
groups where the occupants are automatically enrolled in a demand
response event if they do not express non-participation have the
highest participation rate in the four groups. Incentives also have an
effect on the participation rate. This study also reports on the impact of low illumination office
environment on the occupants, such as stress or fatigue. The
electrocardiogram and the questionnaire are used to investigate the
autonomic nervous activity and subjective fatigue symptoms of the
occupants. There is no big difference between dim workspace during
demand response event and bright workspace in autonomic nervous
activity and fatigue.
Abstract: This study aims at improving the urban hydrological
cycle of the Orléans agglomeration (France) and understanding the
relationship between physical and chemical parameters of urban
surface runoff and the hydrological conditions. In particular water
quality parameters such as pH, conductivity, total dissolved solids,
major dissolved cations and anions, and chemical and biological
oxygen demands were monitored for three types of urban water
discharges (wastewater treatment plant output (WWTP), storm
overflow and stormwater outfall) under two hydrologic scenarios (dry
and wet weather). The first results were obtained over a period of five
months. Each investigated (Ormes, l’Egoutier and La Corne) outfall
represents an urban runoff source that receives water from runoff
roads, gutters, the irrigation of gardens and other sources of flow over
the Earth’s surface that drains in its catchments and carries it to the
Loire River. In wet weather conditions there is rain water runoff and
an additional input from the roof gutters that have entered the
stormwater system during rainfall. For the comparison the results La
Chilesse is a storm overflow that was selected in our study as a
potential source of waste water which is located before the (WWTP). The comparison of the physical-chemical parameters (total
dissolved solids, turbidity, pH, conductivity, dissolved organic
carbon (DOC), concentration of major cations and anions) together
with the chemical oxygen demand (COD) and biological oxygen
demand (BOD) helped to characterize sources of runoff waters in the
different watersheds. It also helped to highlight the infiltration of
wastewater in some stormwater systems that reject directly in the
Loire River. The values of the conductivity measured in the outflow
of Ormes were always higher than those measured in the other two
outlets. The results showed a temporal variation for the Ormes outfall
of conductivity from 1465 μS cm-1 in the dry weather flow to 650 μS
cm-1 in the wet weather flow and also a spatial variation in the wet
weather flow from 650 μS cm-1 in the Ormes outfall to 281 μS cm-1
in L’Egouttier outfall. The ultimate BOD (BOD28) showed a
significant decrease in La Corne outfall from 181 mg L-1 in the wet
weather flow to 95 mg L-1 in the dry weather flow because of the
nutrient load that was transported by the runoff.
Abstract: The photovoltaic (PV) panel with no galvanic
isolation system is well known technique in the world which is
effective and delivers power with enhanced efficiency. The PV
generation presented here is for stand-alone system installed in
remote areas when as the resulting power gets connected to electronic
load installation instead of being tied to the grid. Though very small,
even then transformer-less topology is shown to be with leakage in
pico-ampere range. By using PWM technique PWM, leakage current
in different situations is shown. The results shown in this paper show
how the pico-ampere current is reduced to femto-ampere through use
of inductors and capacitors of suitable values of inductor and
capacitors with the load.
Abstract: Construction industry plays a vital role in the
economy of the world. However, due to high uncertainty and
variability in the industry, its performance is not as efficient in terms
of quality, lead times, productivity and costs as of other industries.
Moreover, there are continuous conflicts among the different actors
in the construction supply chains in terms of profit sharing. Previous
studies suggested partnership as an important approach to promote
cooperation among the different actors in the construction supply
chains and thereby it improves the overall performance. Construction
practitioners tried to focus on partnership which can enhance the
performance of construction supply chains but they are not fully
aware of different approaches and techniques for improving
partnership. In this research, a systematic review on partnership in
relation to construction supply chains is carried out to understand
different elements influencing the partnership. The research
development of this domain is analyzed by reviewing selected
articles published from 1996 to 2015. Based on the papers, three
major elements influencing partnership in construction supply chains
are identified: ‘Lean approach’, ‘Relationship building’ and ‘E-commerce
applications’. This study analyses the contributions in the
areas within each element and provides suggestions for future
developments of partnership in construction supply chains.
Abstract: Carbon nanotubes (CNTs) are known for having high elastic properties with high surface area that promote them as good candidates for reinforcing polymeric matrices. In composite materials, CNTs lack chemical bonding with the surrounding matrix which decreases the possibility of better stress transfer between the components. In this work, a chemical treatment for activating the surface of the multi-wall carbon nanotubes (MWCNT) was applied and the effect of this functionalization on the elastic properties of the epoxy nanocomposites was studied. Functional amino-groups were added to the surface of the CNTs and it was evaluated to be about 34% of the total weight of the CNTs. Elastic modulus was found to increase by about 40% of the neat epoxy resin at CNTs’ weight fraction of 0.5%. The elastic modulus was found to decrease after reaching a certain concentration of CNTs which was found to be 1% wt. The scanning electron microscopic pictures showed the effect of the CNTs on the crack propagation through the sample by forming stress concentrated spots at the nanocomposite samples.
Abstract: Urban areas, as they have been developed and operate
today, are areas of accumulation of a significant amount of people
and a large number of activities that generate desires and reasons for
traveling. The territorial expansion of the cities as well as the need to
preserve the importance of the central city areas lead to the
continuous increase of transportation needs which in the limited
urban space results in creating serious traffic and operational
problems. The modern perception of urban planning is directed towards more
holistic approaches and integrated policies that make it economically
competitive, socially just and more environmentally friendly. Over
the last 25 years, the goal of sustainable transport development has
been central to the agenda of any plan or policy for the city. The
modern planning of urban space takes into account the economic and
social aspects of the city and the importance of the environment to
sustainable urban development. In this context, the European Union
promotes direct or indirect related interventions according to the
cohesion and environmental policies; many countries even had the
chance to actually test them. This paper explores the methods and processes that have been
developed towards this direction and presents a review and
systematic presentation of this work. The ultimate purpose of this
research is to effectively use this review to create a decision making
methodological framework which can be the basis of a useful
operational tool for sustainable urban planning.
Abstract: This study analyzed the effect of area variables and
economic variables on the length of each period of the project in order
to analyze the effect of agreement rate on project implementation in
housing renewal projects. In conclusion, as can be seen from these
results, a low agreement rate may not translate into project promotion,
and a higher agreement rate may not translate into project delay. The
expectation of the policy is that the lower the agreement rate, the more
projects would be promoted, but that is not the actual effect. From a
policy consistency viewpoint, changing the agreement rate frequently,
depending on the decision of the public, is not reasonable. The policy
of using agreement rate as a necessary condition for project
implementation should be reconsidered.
Abstract: This paper introduces a method to optimal design of a
hybrid Wind/Photovoltaic/Fuel cell generation system for a typical
domestic load that is not located near the electricity grid. In this
configuration the combination of a battery, an electrolyser, and a
hydrogen storage tank are used as the energy storage system. The aim
of this design is minimization of overall cost of generation scheme
over 20 years of operation. The Matlab/Simulink is applied for
choosing the appropriate structure and the optimization of system
sizing. A teaching learning based optimization is used to optimize the
cost function. An overall power management strategy is designed for
the proposed system to manage power flows among the different
energy sources and the storage unit in the system. The results have
been analyzed in terms of technical and economic. The simulation
results indicate that the proposed hybrid system would be a feasible
solution for stand-alone applications at remote locations.
Abstract: The main objective of MEAL is to develop a
pedagogical tool aimed to help teachers and nutritionists (students
and professionals) to acquire, train, promote and deliver to children
basic nutritional education and healthy eating behaviours
competencies. MEAL is focused on eating behaviours and not only in
nutritional literacy, and will use new technologies like Information
and Communication Technologies (ICTs) and serious games (SG)
platforms to consolidate the nutritional competences and habits.