Abstract: This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values in its business practices.
Abstract: In this paper, a microstrip antenna array is designed for 5G applications. A corporate series feed is considered to operate with a center frequency between 27 to 28 GHz to be able to cover the 5G frequency bands 24.25-27.5 GHz, 26.5-29.5 GHz and 27.5-28.35 GHz. The substrate is taken to be Rogers RT/Duroid 6002. The corporate series 5G antenna array is designed stage by stage by taking into consideration a conventional antenna designed at 28 GHz, thereby constructing the 2X1 antenna array before arriving at the final design structure of 4-element corporate series feed antenna array. The discussions concerning S11 parameter, gain and voltage standing wave ratio (VSWR) for the design structures are considered and all the important findings are tabulated. The proposed antenna array’s S11 parameter was found to be -29.00 dB at a frequency of 27.39 GHz with a good directional gain of 12.12 dB.
Abstract: The natural environment is in need for an urgent rescue due to dilapidation and recession of resources. Passive design strategies have proven to be one of the effective ways to reduce CO2 emissions and to improve building performance. On the other hand, there is a huge drop in material availability due to poor recycling culture. Consequently, building waste pose environmental hazard due to unrecycled building materials from construction and deconstruction. Buildings are seen to be material banks for a circular economy, therefore incorporating circular economy into passive housing will not only safe guide the climate but also improve resource efficiency. The study focuses on incorporating a circular economy in passive design strategies for an affordable energy and resource efficient residential building in Nigeria. Carbon dioxide (CO2) concentration is still on the increase as buildings are responsible for a significant amount of this emission globally. Therefore, prompt measures need to be taken to combat the effect of global warming and associated threats. Nigeria is rapidly growing in human population, resources on the other hand have receded greatly, and there is an abrupt need for recycling even in the built environment. It is necessary that Nigeria responds to these challenges effectively and efficiently considering building resource and energy. Passive design strategies were assessed using simulations to obtain qualitative and quantitative data which were inferred to case studies as it relates to the Nigeria climate. Building materials were analysed using the ReSOLVE model in order to explore possible recycling phase. This provided relevant information and strategies to illustrate the possibility of circular economy in passive buildings. The study offers an alternative approach, as it is the general principle for the reworking of an economy on ecological lines in passive housing and by closing material loops in circular economy.
Abstract: Due to the setbacks on the international scene and the wave of cacophonic financial scandals affecting large international groups, the new Islamic finance industry is not immune despite its initial resistance. The purpose of this paper is to understand and analyze the meaning of the Corporate Governance (CG) concept in Moroccan Islamic banking systems with specific reference to their institutions. The research objective is to identify also the path taken and adopted by these banks recently set up in Morocco. The foundation is rooted in shari'a, in particular, no stakeholder (the shareholding approach) must be harmed, and the ethical value is reflected into these parties’ behavior. We chose a qualitative method, semi-structured interviews where six managers provided answers about their banking systems. Since these respondents held a senior position (directors) within their organizations, it is felt that they are well placed and have the necessary knowledge to provide us with information to answer the questions asked. The results identified the orientation of participating banks and assessing how governance works, while determining which party is fovoured: shareholders, stakeholders or both. This study discusses the favorable condition to the harmonization of the regulations and therefore a better integration between Islamic finance and conventional ones in the economic context of Morocco.
Abstract: Emotional intelligence (EI) is a well-established personal characteristic. It has been viewed as a critical factor which can influence an individual's academic achievement, ability to work and potential to succeed. When working in a group, EI is fundamentally connected to the group members' interaction and ability to work as a team. The ability of a group member to intelligently perceive and understand own emotions (Intrapersonal EI), to intelligently perceive and understand other members' emotions (Interpersonal EI), and to intelligently perceive and understand emotions between different groups (Cross-boundary EI) can be considered as Group emotional intelligence (Group EI). In this research, a more representative Group EI measurement approach, which incorporates the information of the composition of a group and an individual’s role in that group, is proposed. To demonstrate the claim of being more representative Group EI measurement approach, this study adopts a multi-method research design, involving a combination of both qualitative and quantitative techniques to establish a metric of Group EI. From the results, it can be concluded that by introducing the weight coefficient of each group member on group work into the measurement of Group EI, Group EI will be more representative and more capable of understanding what happens during teamwork than previous approaches.
Abstract: The present study experimentally investigated the impact of incorporating unprocessed waste fly ash (UWFA) on the residual mechanical properties of self-compacting concrete (SCC) after exposure to elevated temperature. Three mixtures of SCC have been produced by replacing the cement mass by 0%, 15% and 30% of UWFA. Generally, the fire resistance of SCC has been enhanced by replacing the cement up to 15% of UWFA, especially in case of residual modulus of elasticity which considers more sensitive than other mechanical properties at elevated temperature. However, a strong linear relationship has been observed between the residual flexural strength and modulus of elasticity, where both of them affected significantly by the cracks appearance and propagation as a result of elevated temperature. Sustainable products could be produced by incorporating unprocessed waste powder materials in the production of concrete, where the waste materials, CO2 emissions, and the energy needed for processing are reduced.
Abstract: The demand for power supply increases day by day in developing countries like India henceforth demand of reactive power support in the form of ancillary services provider also has been increased. The multi-line and multi-type Flexible alternating current transmission system (FACTS) controllers are playing a vital role to regulate power flow through the transmission line. Unified power flow controller and interline power flow controller can be utilized to control reactive power flow through the transmission line. In a restructured power system, the demand of such controller is being popular due to their inherent capability. The transmission pricing by using reactive power cost allocation through modified matrix methodology has been proposed. The FACTS technologies have quite costly assembly, so it is very useful to apportion the expenses throughout the restructured electricity industry. Therefore, in this work, after embedding the FACTS devices into load flow, the impact on the costs allocated to users in fraction to the transmission framework utilization has been analyzed. From the obtained results, it is clear that the total cost recovery is enhanced towards the Reactive Power flow through the different transmission line for 5 bus test system. The fair pricing policy towards reactive power can be achieved by the proposed method incorporating FACTS controller towards cost recovery of the transmission network.
Abstract: Action research is a qualitative research methodology, which leads the researcher to delve into the problems of a community in order to understand its needs in depth and finally, to propose actions that lead to a change of social paradigm. Although this methodology had its beginnings in the human sciences, it has attracted increasing interest and acceptance in the field of information systems research since the 1990s. The countless possibilities offered nowadays by the use of Information Technologies (IT) in the development of different socio-economic activities have meant a change of social paradigm and the emergence of the so-called information and knowledge society. According to this, governments, large corporations, small entrepreneurs and in general, organizations of all kinds are using IT to virtualize their processes, taking them from the physical environment to the digital environment. However, there is a potential risk for organizations related with exposing valuable information without an appropriate framework for protecting it. This paper shows progress in the development of a methodological design to manage the information security risks associated with the IT-based processes virtualization, by applying the principles of the action research methodology and it is the result of a systematic review of the scientific literature. This design consists of seven fundamental stages. These are distributed in the three stages described in the action research methodology: 1) Observe, 2) Analyze and 3) Take actions. Finally, this paper aims to offer an alternative tool to traditional information security management methodologies with a view to being applied specifically in the planning stage of IT-based process virtualization in order to foresee risks and to establish security controls before formulating IT solutions in any type of organization.
Abstract: New technologies for the capture of point clouds have experienced a great advance in recent years. In this way, its use has been extended in geomatics, providing measurement solutions that have been popularized without there being, many times, a detailed study of its accuracy. This research focuses on the study of the viability of topographic works with drones incorporating different sensors sensitive to the visible spectrum. The fundamentals have been applied to a road, located in Cantabria (Spain), where a platform extension and the reform of a riprap were being constructed. A total of six flights were made during two months, all of them with GPS as part of the photogrammetric process, and the results were contrasted with those measured with total station. The obtained results show that the choice of the camera and the planning of the flight have an important impact on the accuracy. In fact, the representations with a level of detail corresponding to 1/1000 scale are admissible, depending on the existing vegetation, and obtaining better results in the area of the riprap. This set of techniques is, therefore, suitable for the control of earthworks in road works but with certain limitations which are exposed in this paper.
Abstract: This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.
Abstract: Seamless learning is becoming a research hotspot in recent years, and the emerging of micro-lectures, flipped classroom has strengthened the development of seamless learning. Based on the characteristics of the seamless learning across time and space and the course structure of the flipped classroom, and the theories of language learning, we put forward the language learning model which can support ‘seamless flipped’ environment (abbreviated as ‘S-F’). Meanwhile, the characteristics of the ‘S-F’ learning environment, the corresponding framework construction and the activity design of diversified corpora were introduced. Moreover, a language learning app named ‘Daily Speaking’ was developed to facilitate the practice of the language learning model in ‘S-F’ environment. In virtue of the learning case of Shanghai language, the rationality and feasibility of this framework were examined, expecting to provide a reference for the design of ‘S-F’ learning in different situations.
Abstract: This study presents the use of daylight in the case study of the Reid building at the Glasgow School of Art in the city of Glasgow, UK. In Nordic countries, daylight is one of the main considerations within building design, especially in the face of long, lightless winters. A shortage of daylight, contributing to dark and gloomy conditions, necessitates that designs incorporate strong daylight performance. As such, the building in question is designed to capture natural light for varying needs, where studios are located on the North and South façades. The study’s approach presents an analysis of different façade scenarios, where daylight from the North is observed, analyzed and compared with the daylight from the South façade for various design studios in the building. The findings then are correlated with the results of daylight levels from the daylight simulation program (Autodesk Ecotect Analysis) for the investigated studios. The study finds there to be a dramatic difference in daylight nature and levels between the North and South façades, where orientation, obstructions and designed façade fenestrations have major effects on the findings. The study concludes that some of the studios positioned on the North façade do not have a desirable quality of diffused northern light, due to the outside building’s obstructions, area and volume of the studio and the shadow effect of the designed mezzanine floor in the studios.
Abstract: Talent management in today’s modern organizations has become data-driven due to a demand for objective human resource decision making and development of analytics technologies. HR managers have been faced with some obstacles in exploiting data and information to obtain their effective talent management decisions. These include process-based data and records; insufficient human capital-related measures and metrics; lack of capabilities in data modeling in strategic manners; and, time consuming to add up numbers and make decisions. This paper proposes a framework of talent management through integration of talent value chain and human capital analytics approaches. It encompasses key data, measures, and metrics regarding strategic talent management decisions along the organizational and talent value chain. Moreover, specific predictive and prescriptive models incorporating these data and information are recommended to help managers in understanding the state of talent, gaps in managing talent and the organization, and the ways to develop optimized talent strategies.
Abstract: A rain cell ratio model is proposed that computes attenuation of the smallest rain cell which represents the maximum rain rate value i.e. the cell size when rainfall rate is exceeded 0.01% of the time, R0.01 and predicts attenuation for other cells as the ratio with this maximum. This model incorporates the dependence of the path factor r on the ellipsoidal path variation of the Fresnel zone at different frequencies. In addition, the inhomogeneity of rainfall is modeled by a rain drop packing density factor. In order to derive the model, two empirical methods that can be used to find rain cell size distribution Dc are presented. Subsequently, attenuation measurements from different climatic zones for terrestrial radio links with frequencies F in the range 7-38 GHz are used to test the proposed model. Prediction results show that the path factor computed from the rain cell ratio technique has improved reliability when compared with other path factor and effective rain rate models, including the current ITU-R 530-15 model of 2013.
Abstract: Objectives/Hypotheses: The adverse health effect potential of dietary lipid oxidation products (LOPs) has evoked much clinical interest. Therefore, we employed a 1H NMR-linked Principal Component Regression (PCR) chemometrics modelling strategy to explore relationships between data matrices comprising (1) aldehydic LOP concentrations generated in culinary oils/fats when exposed to laboratory-simulated shallow frying practices, and (2) the prior saturated (SFA), monounsaturated (MUFA) and polyunsaturated fatty acid (PUFA) contents of such frying media (FM), together with their heating time-points at a standard frying temperature (180 oC). Methods: Corn, sunflower, extra virgin olive, rapeseed, linseed, canola, coconut and MUFA-rich algae frying oils, together with butter and lard, were heated according to laboratory-simulated shallow-frying episodes at 180 oC, and FM samples were collected at time-points of 0, 5, 10, 20, 30, 60, and 90 min. (n = 6 replicates per sample). Aldehydes were determined by 1H NMR analysis (Bruker AV 400 MHz spectrometer). The first (dependent output variable) PCR data matrix comprised aldehyde concentration scores vectors (PC1* and PC2*), whilst the second (predictor) one incorporated those from the fatty acid content/heating time variables (PC1-PC4) and their first-order interactions. Results: Structurally complex trans,trans- and cis,trans-alka-2,4-dienals, 4,5-epxy-trans-2-alkenals and 4-hydroxy-/4-hydroperoxy-trans-2-alkenals (group I aldehydes predominantly arising from PUFA peroxidation) strongly and positively loaded on PC1*, whereas n-alkanals and trans-2-alkenals (group II aldehydes derived from both MUFA and PUFA hydroperoxides) strongly and positively loaded on PC2*. PCR analysis of these scores vectors (SVs) demonstrated that PCs 1 (positively-loaded linoleoylglycerols and [linoleoylglycerol]:[SFA] content ratio), 2 (positively-loaded oleoylglycerols and negatively-loaded SFAs), 3 (positively-loaded linolenoylglycerols and [PUFA]:[SFA] content ratios), and 4 (exclusively orthogonal sampling time-points) all powerfully contributed to aldehydic PC1* SVs (p 10-3 to < 10-9), as did all PC1-3 x PC4 interaction ones (p 10-5 to < 10-9). PC2* was also markedly dependent on all the above PC SVs (PC2 > PC1 and PC3), and the interactions of PC1 and PC2 with PC4 (p < 10-9 in each case), but not the PC3 x PC4 contribution. Conclusions: NMR-linked PCR analysis is a valuable strategy for (1) modelling the generation of aldehydic LOPs in heated cooking oils and other FM, and (2) tracking their unsaturated fatty acid (UFA) triacylglycerol sources therein.
Abstract: In this paper using smart materials we have proposed a specially manufactured variable volume spin tub for loading clothes for negating the vibration to a certain extent for getting better operating performance. Additionally, we have recommended a variable spinning speed rotor for handling varieties of garments for an efficient washing, aiming for increasing the life span of both the garments and the machine. As a part of the conflicting dynamic constraints and demands of the customer friendly design optimization of a lucrative and cosmetic washing machine we have proposed a drier and a desalination system capable to supply desirable heat and a pleasing fragrance to the garments. We thus concluded that while incorporating variable volume and variable spinning speed tub integrated with a drier and desalination system, the washing machine could meet the varieties of domestic requirements of the customers cost-effectively.
Abstract: Rotating disk is one of the most indispensable parts of a rotating machine. Rotating disk has found many applications in the diverging field of science and technology. In this paper, we have taken into consideration the problem of a heavy spinning disk mounted on a rotor system acted upon by boundary traction. Finite element modelling is used at various loading condition to determine the mixed mode stress intensity factors. The effect of combined shear and normal traction on the boundary is incorporated in the analysis under the action of gravity. The variation near the crack tip is characterized in terms of the stress intensity factor (SIF) with an aim to find the SIF for a wide range of parameters. The results of the finite element analyses carried out on the compressed disk of a belt pulley arrangement using fracture mechanics concepts are shown. A total of hundred cases of the problem are solved for each of the variations in loading arc parameter and crack orientation using finite element models of the disc under compression. All models were prepared and analyzed for the uncracked disk, disk with a single crack at different orientation emanating from shaft hole as well as for a disc with pair of cracks emerging from the same center hole. Curves are plotted for various loading conditions. Finally, crack propagation paths are determined using kink angle concepts.
Abstract: The goal of the present study is to investigate the semantic preference of the most frequent adjectives in research articles through a corpus-based analysis of texts published in journals in Applied Linguistics (AL). The corpus used in this study contains texts published in the period from 2014 to 2018 in the three journals: Language Learning and Technology; English for Academic Purposes, and TESOL Quaterly, totaling more than one million words. A corpus-based analysis was carried out on the corpus to identify the most frequent adjectives that co-occurred in the three journals. By observing the concordance lines of the adjectives and analyzing the words they associated with, the semantic preferences of each adjective were determined. Later, the AL corpus analysis was compared to the investigation of the same adjectives in a corpus of Chemistry. This second part of the study aimed to identify possible differences and similarities between the two corpora in relation to the use of the adjectives in research articles from both areas. The results show that there are some preferences which seem to be closely related not only to the academic genre of the texts but also to the specific domain of the discipline and, to a lesser extent, to the context of research in each journal. This research illustrates a possible contribution of Corpus Linguistics to explore the concept of semantic preference in more detail, considering the complex nature of the phenomenon.
Abstract: Corporate governance has become a crucial issue in both the business and academic world as a result of world-wide financial scandals and lack of trust in corporate practices. There is no doubt that in order to thrive and attain growth in the market, a company must earn the trust of its stakeholders by consistently delivering on its commitments. Directors of the companies thus comprehend the importance of upfront communication with relevant stakeholders to increase their confidence. The authors of this article argue that practicing good corporate governance is not enough in this highly competitive market place; corporate leaders need to market their good corporate governance practices in order to make the company more attractive to investors. This article also contends that the strength of corporate governance relies wholly upon the extent to which it is communicated simply, effectively and unceasingly to its stakeholders. The main objective of this study, therefore, is to explore the importance of branding good corporate governance in order to increase corporate brand equity, attract investors, and capture market share. A structured questionnaire comprising three sections and a total of 34 questions was prepared and surveyed by the authors among respondents residing in Bangladesh and who also have an academic and corporate background, to investigate the potential impact of branding good corporate governance in the market place. High mean values for individual questions and overall section depict that communicating and branding good corporate governance to the stakeholders will not only boost the investors’ confidence but also increase the corporate brand equity, yielding both profitable and sustainable business environment.
Abstract: Ontologies and various semantic repositories became a convenient approach for implementing model-driven architectures of distributed systems on the Web. SPARQL is the standard query language for querying such. However, although SPARQL is well-established standard for querying semantic repositories in RDF and OWL format and there are commonly used APIs which supports it, like Jena for Java, its parallel option is not incorporated in them. This article presents a complete framework consisting of an object algebra for parallel RDF and an index-based implementation of the parallel query engine capable of dealing with the distributed RDF ontologies which share common vocabulary. It has been implemented in Java, and for validation of the algorithms has been applied to the problem of organizing virtual exhibitions on the Web.