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Note on Pre-Taxation Data Reported by UK FTSE-Listed Companies:Search for Compatibility with Benford’s Laws
Get PDFPre-taxation analysis plays a crucial role in ensuring the fairness of public revenue collection. It can also serve as a tool to reduce the risk of tax avoidance, one of the UK government’s concerns. Our report utilises pre-tax income ((Formula presented.)) and total assets ((Formula presented.)) data from 567 companies listed on the FTSE All-Share index, gathered from the Refinitiv EIKON database, covering 14 years, i.e., the period from 2009 to 2022. We also derive the (Formula presented.) ratio, and distinguish between positive and negative (Formula presented.) cases. We test the conformity of such data to Benford’s Laws, specifically studying the first significant digit ((Formula presented.)), the second significant digit ((Formula presented.)), and the first and second significant digits ((Formula presented.)). We use and justify two pertinent tests, the (Formula presented.) and the Mean Absolute Deviation (MAD). We find that both tests do not lead to conclusions in complete agreement with each other—in particular, the MAD test entirely rejects the Benford’s Laws conformity of the reported financial data. From the mere accounting point of view, we conclude that the findings not only cast some doubt on the reported financial data, but also suggest that many more investigations should be considered on closely related matters. On the other hand, the study of a ratio, like (Formula presented.), of variables that are (or are not) Benford’s Laws-compliant adds to the literature concerning whether such indirect variables should (or should not) be Benford’s Laws-compliant.</p
A novel multi-objective approach to user-centric energy management systems
Get PDFThe growing complexity of micro-grid management and the demand for resilient, sustainable energy systems require solutions that go beyond traditional management strategies. This paper introduces a Multi-Objective Energy Management System (MOEMS) designed for micro-grids and energy communities, emphasizing resilience and sustainability. Unlike conventional Energy Management Systems (EMS), which mainly focus on cost and efficiency, MOEMS takes a user-centered approach. It incorporates a democratic decision-making process that involves all stakeholders, enabling personalized energy management tailored to user preferences and environmental considerations. MOEMS is used to address grid challenges like power congestion and voltage issues while balancing diverse stakeholder goals. The optimization problem is formulated as a mixed-integer non-linear program and adopted to be solved using a free and open-source solver. The proposed framework leverages the results of a multi-objective optimization model, allowing users to define their preferences. By specifying an acceptable solution space, the central controller in the micro-grid can optimize operations while ensuring that the selected solutions align with user expectations. The system is validated through simulations and a real-world micro-grid case study, demonstrating its adaptability to different setups. To evaluate its effectiveness, MOEMS is compared with traditional EMS approaches, including profile steering and methods that prioritize economic and environmental factors. A real-time implementation in the Kezo micro-grid further demonstrates its capability to dynamically manage energy flows, meet user energy demands, and adapt to real-time fluctuations in supply and demand. Significantly, MOEMS achieved up to 22% higher annual electricity cost savings and a 37% reduction in CO2 emissions compared to traditional EMS methods.</p
Analyzing Organizational and Resource Flow Networks for Hubs for Circularity: A Social Network Analysis Approach
No full textHubs for Circularity (H4C) facilitate resource efficiency and sustainable development by developing inter-organizational collaborations in terms of urban-rural-industrial symbiosis of resources and by-product sharing in the context of local region. Frequent communication and knowledge sharing is very important for trust-building, which is a crucial requisite for industrial symbiosis relationship and mutual benefits building for organizations involved in H4C. This study employs Social Network Analysis (SNA) to examine knowledge-sharing and resource-flow bipartite networks within H4C across four regions (Basque, Turkiye, Netherlands, and Germany). By applying clustering analysis, centrality measures, network density evaluations, and core-periphery classifications, we examine structural characteristics of the networks, their inter-dependencies and knowledge diffusion patterns.We analyze two interlinked networks: (1) an organizational network representing knowledge exchange and communication dynamics, and (2) the resource network reflecting resource flow exchanges. Centrality measures, including degree, closeness, betweenness, eigenvector, and eccentricity, highlight key organizational actors facilitating knowledge transfer and resource utilization. Network density analysis reveals that organizational interactions are more interconnected than resource exchanges, suggesting stronger knowledge-sharing. Core-periphery analysis indicates that most resource exchanges occur within the core network, while organizational communications extend beyond the core, integrating peripheral actors.Findings suggest that H4C exhibit distinct symbiotic structures, with German and Turkish hubs displaying centralized, industry-led networks, while the Dutch and Basque hubs demonstrate more collaborative structures involving community and research institutions. The results provide policy and managerial implications for policymakers and industrial stakeholders aiming to facilitate effective inter-organizational collaboration, increase H4C network resilience, expand H4C networks, and enhance resource-sharing mechanisms within industrial ecosystems
The Magnetic Primitive Library: A Platform for Designing Shape-Changing Interactions
Get PDFThis demonstration introduces the Magnetic Primitive Library (MPL) as a platform for hands-on exploration of programmable magnetic materials in interaction design. The MPL consists of a collection of magnetically actuated structures, each documented through domain configurations, fabrication guides, and visual notations. These primitives enable designers to engage with dynamic material behaviors by folding, programming, and activating silicone composites embedded with neodymium powder. We present the MPL as a platform for playful, hands-on material interaction, combining research-through-design with interdisciplinary material science. Through developing and demonstrating the library, we reflect on how the MPL fosters aesthetic ambiguity, curiosity, and material literacy, supporting designers in prototyping shape-changing interactions beyond functional outcomes
Non-Ohmic behavior in (Bi1−xSbx)2Te3 by Joule heating
Get PDFA prerequisite to using the net spin polarization generated by a source-drain bias in three-dimensional topological insulators for spintronic applications is understanding how such a bias alters the transport properties of these materials. At low temperatures, quantum corrections can dominate the temperature dependence of the resistance. Although a dc bias does not break time-reversal symmetry and is therefore not expected to suppress quantum corrections, an increase of the electron temperature due to Joule heating can cause a suppression. This suppression at finite bias can lead to a non-Ohmic differential resistance in the three-dimensional topological insulator (Bi 1−xSb x) 2Te 3, consisting of a zero-bias resistance peak (from electron-electron interactions) and a high-bias background (from weak antilocalization). We show that the bias voltage dependence of quantum corrections can be mapped to the temperature dependence, while the heating effect on the lattice temperature remains small.When searching for non-Ohmic effects due to novel phenomena in three-dimensional topological insulators, Joule heating should not be overlooked.</p
Designing consensual mediated social touch interactions
Get PDFPurpose: The purpose of this paper is to advocate the consideration of consent and non-intrusiveness when designing Social Touch Technology (STT) – technology that allows people to touch each other remotely. Although STT is already available on the market, there are no standards to ensure consent in such technologymediated social touch. The paper is intended primarily for researchers and designers working on STT, but also addresses a broader audience of potential users. Design/methodology/approach: The authors’ follow value-sensitive design approach. They conducted a conceptual investigation, followed by an empirical investigation, where they relied on ethnographic research and two focus groups to elicit information about potentially intrusive situations for STT users. They further engaged in technical investigation and developed three intrusiveness-mitigating protocols, implemented them in a pair of haptic sleeves and assessed their effectiveness in a user study. Findings: The findings indicated varying levels of success among the tested protocols in reducing perceived intrusiveness. Users reported all of the protocols to be helpful to some degree and emphasized the need for customizable solutions instead of fixed protocols. Originality/value: They propose a typology of situations where technology-mediated social touch can be intrusive and non-desirable. They further demonstrate that intrusiveness-mitigating protocols can be built into STT and that they are effective. They propose directions for further development of these protocols and non-intrusive STT design.</p
Requirements for an Automated Assessment Tool for Learning Programming by Doing
No full textAssessment of open-ended assignments such as programming projects is a complex and time-consuming task. When students learn to program, however, they benefit from receiving timely feedback, which requires an assessment of their current work. Our goal is to build a tool that assists in this process by partially automating the assessment of open-ended programming assignments. In this paper we discuss the requirements for this tool, based on interviews with teachers and other relevant stakeholders.</p
The case for using simulation in land administration with a plan to build capability and capacity to use it operationally a focus on using simulation in development assistance
Get PDFThe paper has four parts. Part A Sets the Scene. A view of success in Land Administration (LA) using Development Assistance (DA) is outlined. Business areas where simulation is used, and what for, are listed, together with its use in some non-LA areas of DA. The applicability of simulation to LA has previously been shown, Lyons (2023). Part B Develops the Rationale for using simulation in LA. The approach used is that of Strategy Dynamics (SD). Key characteristics of SD are listed with three major features they facilitate, which are very useful in LA/DA. “Proposition for Discussion” are listed. The following questions are then posed- As simulation is routinely used in many industry sectors to test plans before investing, why not use or trial it in LA/ DA? Is LA so different that simulation/SD is not applicable? If so, Why? Part C Provides a Plan to build the necessary capability and capacity to use SD operationally. A four stage plan is outlined with tasks, milestones and a network diagram with indicative durations. Critical success factors are provided with a comment on the Benefits to Efforts ratio. Part D Provides a Short Wrap Up
Beyond the loss of lives and properties: Uncovering the impacts of land conflict in Oyo State, Nigeria
Get PDFLand constitutes man’s identity and a means of livelihood for humanity, especially in rural areas where the customary land tenure system is still practised. Also, land seems to contribute to economic growth and development and reduce poverty in the country. Despite its significance, land is increasingly becoming a source of conflict in Nigeria and Africa. Its usage and demands for various uses by stakeholders lead to competition. These competitions often result in conflicts, and the impacts of the conflicts are beyond the loss of lives and properties. Hence, the study investigates land conflict's impacts on residents and the economy in Oyo state, Nigeria.The study adopted a mixed method of data collection. Key informant interviews, focus group discussions and questionnaire were used to obtain primary information from the land conflict stakeholders in four selected zones in Oyo state. This is complemented by reports from the Oyo State Technical Committee on Administrative Boundary Conflicts, National Boundary Commission, and Nigeria Watch (IFRA-Nigeria), which served as secondary data. Thematic, narrative, mean ranking and principal component analysis were employed for data analysis.The findings show the number of lives lost through land conflict in Oyo State over the years. Beyond the loss of lives and properties, the impacts of land conflicts, such as sour relationships among conflicting parties and age-long hostilities/hatred/grievances among individuals/communities, are more grievous, leading to new conflict and reoccurrence of land conflicts. The impacts need to be paid additional attention to while making decisions on the land conflict management strategies for effective land conflict management. The impacts of land conflict are evidenced in individual households, families, communities, and the country's economy. The impacts of land conflicts were grouped into social, economic, cultural, market, land governance impacts. The study provided insights and information to consider when designing a framework for land conflict management in Nigeria. By way of recommendation,the inputs from the study could be helpful to both government and other land conflict management in making decisions on land conflict management. Also, the insight from the study could be used in designing a framework for land conflict management in Oyo State. Thereby reducing land conflicts, managing land conflicts successfully, and enhancing a good land administration system in Oyo State, Nigeria.<br/