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As a promising pollutant emission reduction technology, biomass mixed combustion has attracted widespread attention worldwide. This paper aimed to study the characteristics of biomass mixed combustion and temperature distribution. A combination of simulation and experimental methods was adopted. The results showed when four kinds of biomass were burned separately, their highest temperatures in the center section of combustion chamber were corn stalk>cotton stalk>sawdust>rice straw in descending order. Compared with other three biomass, the highest temperature of corn stalk was more than 100 K higher, which mainly occurred during the full combustion stage, mainly because corn stalk had high volatile content and caught fire easily. In addition, with the optimal mixed combustion parameters, biomass mixed combustion improved the combustion characteristics of single biomass combustion. The optimal blending ratio of corn stalk to rice straw was 7:3, and the optimal primary air velocity and temperature were 48 m/s and 1300 K, respectively. With the optimal blending ratio, the maximum temperature in the center section was higher than that of single biomass combustion, with advanced ignition point, relatively uniform temperature distribution in the combustion chamber and good combustion performance, because the precipitation and combustion of high volatile components during mixed combustion caused the surface temperature of fixed carbon to rise rapidly to reach the ignition temperature. Finally, this paper studied the combustion characteristics of corn stalk and rice straw with the optimal mixed combustion parameters in mixed combustion experiment, and verified the good consistency between the simulation and experimental values. Therefore, biomass mixed combustion technology provides an important reference for solving the problem of low calorific value of single biomass combustion.

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Freight transportation has an essential role in connecting supply and demand that are spread geographically, which impacts the region’s economic. In an archipelagic country like, Indonesia, freight transportation ideally involves more than one mode or multimodal transport. Currently, the development of transportation infrastructure networks is not yet integrated and lacks a multimodal perspective. Meanwhile, many stakeholders or actors involved in the freight transport sector also increase the complexity of multimodal network planning. From the government perspective, each transportation sub-sectors, primarily based on the mode, has its planning and lacks integration, particularly in multimodal transport. This paper proposes the integrated strategic planning model of a multimodal freight transport network. It emphasizes how to attain the optimum benefit which represents the efficient value in the freight transport system. The model’s objective is to minimize the total distribution cost of the whole system by using the budget limitation of the transportation infrastructure’s total investment, operational and maintenance cost. The budget limitation constraint indeed represents the role of the government to arrange the budget for the transportation sub-sector. The results showed that this model can select the best scenario of infrastructure development from the perspective of multimodal transport rather than unimodal. The proposed model can be used to integrate the planning of the transportation sub-sector

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Purpose: The aim of this study is to examine the mediating role of loneliness between the internet addictions of accountants with their burnout levels. Methodology: Using the survey method, 231 responses were solicited from accountants in Turkiye. A partial least squares structural equation model was constructed in order to test both the reliability and the validity of the measurement, as well as the structural model. Findings: The results indicated that loneliness partially mediated the relationship between internet addiction with emotional exhaustion and depersonalization, and reduced personal accomplishment levels of burnout. Originality/Value: This empirical study investigates the mediating role of loneliness between internet addiction and burnout levels among accountants, using the Partial Least Squares (PLS) regression analysis approach.

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Systems Thinking and adequate modelling skills related to System Dynamics (SD) are essential for sustainable functioning of human society. The process of learning these skills can be considerably facilitated through hands-on experience with modern interactive tools in a play-like activity. Here we present a concise hands-on course on SD Modelling and Systems Thinking, give a brief description of its teaching materials (available online for free download), and discuss its potential developments, overall relevance and further implications. The course contains a session on ‘Systems Thinking’, and two hands-on sessions aiming to provide basic and more advanced modelling skills. Central to the latter are the examples of structural modifications for the Ebbsfleet Garden City water management model. The model represents complex processes associated with a multitude of interconnected social, technical and environmental issues. This publication provides both an important update of this model incorporating a dimensional analysis and the hands-on teaching support designed to aid knowledge transfer. It is envisaged that, with modifications, this freely downloadable course could be of use for modules related to a wide range of fundamental and applied disciplines, including e.g., Ecology, Geography, Engineering, Social and Environmental Sciences. It is expected that University students and other users will not only benefit from enhancing their understanding of the complexity of the specific problems considered by the examples used, but will also gain valuable basic system modelling skills through ‘learning by doing’. The teaching materials presented here may be particularly useful for environmental projects involving participatory approaches.

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The modelling of complex technological systems serves as the foundation for enhancing process performance, including sustainability features (triple-bottom line). The European Green Deal, proposed in 2019, aims to cut greenhouse gas emissions by 2050 and foster a resource-independent economy. Such a change must be carefully planned. Comprehensive sustainability protocols and guidelines are necessary to describe the standardized methodological procedure, the environmental certification procedures that allow market comparability and identification of the best solutions, the databases, the calculation tools and software, and the benchmark and target with which to make comparison. Policies and regulatory or incentive instruments promote the broad adoption of these approaches and ensure that policies reduce environmental, economic, and social impacts. This paper consists in an overview of sustainability assessment tools’ role in energy policy and short- and long-term modeling of more eco-friendly energy-product systems. Additionally, the paper explores these methods’ pros and cons in planning, analyzing, and optimizing energy/product systems, also according to the circular economy paradigm. All of these strategies aim to help the decision-maker make more consistent judgments by taking into consideration essential objective, such as end user or stakeholder demands, and minimizing subjective elements. An extensive listing of Sustainability accreditation and communication tools is provided. Sustainability assessment is an evaluation and optimization method that promotes sustainable development in all political planning and decision-making. It examines the social, economic, and environmental effects, finds conflicting goals, and recommends early optimization. Potentially, sustainability assessment should be integrated into the political planning process and depend on domain-specific research and assessments that currently exist or are planned, such as in combination with decision-making. Sustainability assessment is not designed to be an extra analytical tool. A sector-specific environmental or economic study from a strategic environmental analysis or regulatory effect analysis may be crucial to a sustainability assessment.

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Purpose: A notable observation in the literature of financial markets is the debate on market contagion and causality. During periods of financial distress, global financial markets experience record low market prices partly due to the spread of fear. It was therefore necessary to investigate market contagions using causality relationships during periods of financial distress. Methodology: A unit root test, Granger causality and Test for equality of means was used as the blueprint. The sample periods where December 1, 2007 to June 30, 2009 and January 1, 2020 to December 31, 2021. Findings: Contrary to the perceptions that prevails in most stock markets during distress, there was little empirical evidence to support market contagions. Although very few markets are indeed related. Originality/Value: The implications of this study extends the efficient market hypothesis concept to market efficiency during periods of financial distress. It is evident that financial markets display greater efficiencies during periods of financial distress. This study is the first to investigate market contagion during periods of distress as per author’s knowledge.

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This paper proposes a novel architecture based on blockchain technology to enhance the dependability and safety of wireless sensor networks (WSN) by authenticating WSN nodes. In a WSN, sensor nodes collect and transmit data to cluster heads (CHs) for further processing. The proposed model employs the distance and residual energy-based low-energy adaptive clustering hierarchy (ECO-LEACH) protocol to replace CHs with ordinary nodes and the Interplanetary File System (IPFS) for storing data. In addition, consensus based on proof of authority (PoA) is used to validate transactions, reducing the computational cost associated with proof of work. The proposed system was evaluated using simulations with 300 sensor nodes and compared with other protocols, including LEACH, DDR-LEACH, PEGASIS, and LEACH-PSO. The simulation results showed that the proposed ECO-LEACH outperformed the other protocols in terms of energy consumption, throughput achieved, and network lifetime improvement. Specifically, the proposed system consumed 23.5J for 300 sensor nodes, achieved 687.5 kbps, and improved the network's lifetime by 4.12 seconds for 50 rounds. Overall, this paper provides a reliable and secure solution for authenticating WSN nodes, enhancing data transfer safety, and dependability. The proposed architecture offers a promising approach for addressing the challenges of WSN design using blockchain technology and PoA consensus. The comparative analysis shows that the proposed ECO-LEACH protocol outperforms other protocols in terms of energy consumption, throughput achieved, and network lifetime improvement for 300 sensor nodes.

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Purpose: This study investigates accounting graduates' skills gap and the required market skills from the perception of accounting faculty and professionals in accounting firms in Saudi Arabia. It also explores the challenges accounting programmes and faculty face in due rapid changes. Methodology: The research uses a combination of methods and data sources. Findings: The findings show a gap between accounting education and the labour market demands. Accounting programs focus on technical skills and less on other general skills. Accounting graduates lack interpersonal, dialogue, and language skills. These employability skills should be integrated into accounting education to narrow the gap. The results show that the accounting graduates' willingness to learn beyond classrooms and university is one of the critical challenges to equip them with the required skills. Originality/Value: The study contributed to the understanding of the accounting education. Understanding the graduate skills gap and the challenges will be helpful to professional bodies, university administrators, business school deans, accounting faculty, careers guidance professionals in Saudi Arabia.

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This research aims to determine the initial stage of the process series and estimate the level of travelers’ desire from Padang to other cities on the Sumatra Island using the trans-Sumatra railway transportation mode planned by the government to operate in 2024. Due to the enormous cost of development investment, data was obtained by observing potential users through a preliminary survey and by distributing questionnaires to residents of Padang city. This was carried out to determine the public’s interest in the railway mode, which has been served by flexible transportation modes, such as Inter-City Inter-Provincial buses and planes. Furthermore, the analytical method was used to determine whether the community wants to use the trans Sumatra rail mode and the implementation of new services to integrate with a Seamless system in train operations. Studies have not been previously conducted on a Seamless door-to-door service. The result showed a need for new service attributes in the rail transportation mode by making the train flexible with door-to-door service and the implementation of a Seamless Service with 1 ticket.

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Rain runoff exceeding river channel capacities has been increasing in Japan. Although excess runoff events are still local and not very frequent, this trend is thought to be growing due to global climate change, and the government is discussing the need for flexible disaster mitigation measures by allowing river overflow to enter floodplains. However, the framework for formulating facility design based on this policy has not yet been established. Nevertheless, civil engineers of the early modern age developed flood control systems to avoid catastrophic flooding in important areas by inducing deliberate and safe river overflows without knowledge of modern hydraulics. This paper discusses the flood control strategy common in early modern times using numerical case studies with a shallow water model on three typical types of flood control systems. The results suggest that civil engineers at that time understood the natural flow tendency during flooding based on floodplain topography measurements together with flood trace inspections, allowing them to deal with excess runoff.

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The excessive number of passengers at Adisutjipto Airport, Yogyakarta, Indonesia over the airport capacity has urged the government to relocate the airport to Yogyakarta International Airport (YIA) in Kulon Progo, which is located in two hour’s drive from the city of Yogyakarta, Indonesia. Such great distance certainly necessitates a mode of transportation to enable the movement of passengers to and from YIA. On this basis, this research aims to create an intermodal passenger transport planning, including routes, the necessary number of ways and financial feasibility for ease of transport to and from the new airport. This research used transportation planning method based on route analysis of potential transportation demand. The study was conducted by an interview survey of 1,000 respondents of air transport passengers at Adisutjipto Airport. The results of the survey were analysed in terms of the potential demand, trip distribution, route network and transportation need and financial feasibility. The study revealed that there were two provinces with high potential demand for airport development, namely the Province of the Special Region of Yogyakarta (72.80%) and the province of central Java (27.20%). It was predicted that the airport will serve 5,070 number of passengers/day. Eight routes were found to be very potential and will require 46 vehicles to serve the number of passengers, including the spare. Financial feasibility shows a net benefit value (NPV) of 128.397,296,609 (NPV>0), financial interest rate return of 18.23% (FIRR > bank interest) and benefit-cost ratio (BCR) 1.4625 (BCR>1), indicating that this planning project is feasible to implement.

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For countries along the Danube River, their sustainable economic and social development needs the optimum water utilization of both the Danube and its tributaries. In the context of climate change, the risks of floods and natural hazards must be managed, because these risks have caused noticeable damages to the environment, people and their property. The countries along the Danube River have a long tradition of international cooperation in this field. Primarily based on the experience of European countries and literature on flood risk management, this research aimed to acquire up-to-date knowledge, emphasize the importance of integrated and high-quality information, and use the information as flood risk management technology and tool. Some areas in the Danube basin in Serbia have been identified with significant flood risks. Taking these areas as an example, this paper presented flood risks caused by the Danube and a map predicting those risks. In addition, this paper studied relevant information on flood risk management and flood hazards, such as possible scopes and impacts (damages) of floods, as well as their frequency and mechanism in the case study of Serbia. In this context, knowledge and understanding of these natural hazards, as well as geographic information and technology can be used for further planning and control, thus minimizing flood risks.

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Improving the effectiveness of green supply chains is a critical step towards minimizing waste, optimizing resource use, and reducing the environmental impact of business operations. Sustainable practices should be implemented throughout the entire supply chain, from product design and procurement to production and transportation, in order to achieve these goals. By doing so, businesses can not only improve their environmental performance but also reduce costs, increase customer satisfaction, and gain a competitive advantage in the market. However, due to the existence of competing characteristics, imprecise information, and a lack of knowledge, selecting the appropriate green provider is a complex and unpredictable decision-making issue. The primary objective of a linear-diophantine fuzzy (LiDF) framework is to assist decision makers in selecting the optimal course of action. This paper introduces several novel aggregation operators (AOs), namely the linear Diophantine fuzzy soft-max average (LiDFSMA) and the linear Diophantine fuzzy soft-max geometric (LiDFSMG) operators. The proposed method is then demonstrated through a simple example of a green supplier optimization technique containing linear Diophantine fuzzy content, showing the utility and applicability of the approach. Overall, the proposed LiDF framework and AOs can aid decision makers in selecting the most suitable green provider, thereby enhancing the efficiency of green supply chains.

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Effective decision-making relies on access to timely and accurate information, which is widely regarded as a valuable asset in the capital market. Accounting information is no exception, and it is critical for managers to provide such information promptly to advance their firms' economic activities. This study investigates the relationship between managers' ability and the timeliness of financial reporting, testing three research hypotheses through linear regression analysis. The statistical population comprises 115 firms listed on the Tehran Stock Exchange between 2012 and 2021, with 1150 firm-year observations. The delay in the auditor's report serves as a proxy for financial reporting timeliness. Managers' abilities are measured using Demerjian et al.'s model [1]. The findings reveal a significant, positive relationship between managerial ability and the timeliness of financial reporting, indicating that higher managerial ability is associated with lower financial reporting delay. Additionally, the results suggest that the relationship between managerial ability and financial reporting timeliness is moderated by the size of the auditing firm and the firm itself.

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This study aimed to address the optimization of magnetically coupled resonant wireless power transfer. An equivalent circuit for the wireless power transfer was established and the factors affecting the transmission efficiency were analyzed. To optimize the system, an improved whale optimization algorithm (WOA) was proposed and applied to optimize the optimal matching values of resonant frequency and load resistance. Performance of the improved WOA was tested using different test functions, and the optimized parameters were applied to the transmission efficiency test of the wireless power transfer system. Experiments demonstrated that the improved WOA effectively optimized the transmission efficiency and achieved good application results in the intelligent transfer system.

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This paper aimed to analyze the salary bargaining power of employees and firms. Based on two-tier stochastic frontier model, this paper constructed a model to measure the bargaining power of employees and firms in the salary formation process. Taking Chinese A-share listed companies from 2017 to 2021 in the China Stock Market & Accounting Research Database (CSMAR) of GTA as samples, this paper conducted an empirical measurement of the bargaining power of both parties and the impact on employee salary. The results showed that: (1) The bargaining power of both employees and firms had a very important impact on the final salary, and employees had stronger bargaining power compared with firms; (2) About 75% employees made their salary higher than “Benchmark” salary through bargaining. The employee salary was 8.46% higher than "Benchmark" salary on average. With the increase of salary level, employees had stronger bargaining power in the process of salary formation. (3) The bargaining power of employees and firms was heterogeneous in firms with different ownership in different years, but the bargaining power of employees was generally stronger than that of firms.

Open Access
Research article
The Need to Improve DNS Security Architecture: An Adaptive Security Approach
daniel o. alao ,
folasade y. ayankoya ,
Oluwabukola F. Ajayi ,
Onome B. Ohwo
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Available online: 03-30-2023

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The Domain Name System (DNS) is an essential component of the internet infrastructure. Due to its importance, securing DNS becomes a necessity for current and future networks. Various DNS security architecture have been developed in order to provide security services; such as DNS over HTTPS (DoH), DNS over TLS (DoT), and DNS over QUIC (DoQ). Unfortunately, these security architectures, especially DoT, are limited and are open to a number of performance issues. In this paper, we evaluate the present state of DNS security architecture, and we would see clearly that existing DNS security architectures are insufficient to secure DNS data transiting over the network; considering the growing cybersecurity landscape. On this note, we propose the need and adoption of a security architecture named Adaptive Security Architecture. Adaptive Security Architecture is devised to guard against identified threats, and anticipate unidentified threats in a manner similar to the immune-response system of human. Basically, mimicking nature’s biodiversity as the fundamental means of effective attack responses. Finally, we conclude by an analysis to prove the need to improve DNS security architecture.

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Globally, communities are committing to reduce the risks arising from different types of events. According to the classical formulation, risk comprehends occurrence and magnitude related to the potential damages produced by the event. Magnitude comprehends two components: exposure and vulnerability. It is possible to define specific actions for pursuing risk reduction according to the emergency management cycle and its phases (prevention, preparedness, response and recovery). This paper focuses on the preparedness phase and the transport planning process at the urban level. The process produces decisions about the configuration of the transport system and its components (supply, demand and interactions). Generally, planning decisions concern ordinary conditions but they have to be defined considering also implications for extraordinary situations. The objective of this paper is to present different issues of urban transport planning, one for each risk component. A single emergency event and the relative urban planning activities have been selected. The selected event represents a category of disasters with effects to be reduced with specific planned activities. The issues represent different problems and relative solutions to increase preparedness for emergency events at the urban level with a correct approach to risk assessment for supporting urban transport planning. The paper contributes to clarifying the characteristics of the risk’s components and relative urban transport planning activities aimed at reducing risk.

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Purpose: The financial market liquidity of an asset has always been an important concept in banking and financial markets because it keeps leveraging in check. The objective of this study was to investigate the market liquidity of the level 2B common equity in the Liquidity Coverage Ratio and Net Stable Fund Ratio. Market liquidity measures where modelled and tested empirically to validate whether the LCR and NSFR needs to be improved. Methodology: This study used a sample period from May 2016 – May 2021, and a fixed effect model to investigate the market liquidity of the selected level 2B High Quality Liquid Assets. Findings: The findings of this study indicates that the common equity securities that qualifies to be included in level 2B HQLA category lack market depth. This was evident in the significant relationship between the independent and dependent variables used in this study although there was no significant relationship between transaction cost and price effect. Therefore, there was sufficient evidence that the LCR and NSFR measures for liquidity management in the banking sector needs to be improved. Originality/Value: An improved LCR and NSFR was suggested in addition to a specialist system in order to capture the volatility of the level 2B equity securities and improve the market liquidity of these assets. As per the author’s knowledge, this study is the first study to empirically investigate the liquidity of the selected level 2B HQLAs.

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