Rethinking prefabricated construction management using the VP-based IKEA model in Hong Kong

Prefabricated construction is regarded by many as an effective and efficient approach to improving construction processes and productivity, ensuring construction quality and reducing time and cost in the construction industry. However, many problems occur with this approach in practice, including higher risk levels and cost or time overruns. In order to solve such problems, it is proposed that the IKEA model of the manufacturing industry and VP technology are introduced into a prefabricated construction process. The concept of the IKEA model is identified in detail and VP technology is briefly introduced. In conjunction with VP technology, the applications of the IKEA model are presented in detail, i.e. design optimization, production optimization and installation optimization. Furthermore, through a case study of a prefabricated hotel project in Hong Kong, it is shown that the VP-based IKEA model can improve the efficiency and safety of prefabricated construction as well as reducing cost and time.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

A review of models and model usage scenarios for an airport complex system

Airports represent the epitome of complex systems with multiple stakeholders, multiple jurisdictions and complex interactions between many actors. The large number of existing models that capture different aspects of the airport are a testament to this. However, these existing models do not consider in a systematic sense modelling requirements nor how stakeholders such as airport operators or airlines would make use of these models. This can detrimentally impact on the verification and validation of models and makes the development of extensible and reusable modelling tools difficult. This paper develops from the Concept of Operations (CONOPS) framework a methodology to help structure the review and development of modelling capabilities and usage scenarios. The method is applied to the review of existing airport terminal passenger models. It is found that existing models can be broadly categorised according to four usage scenarios: capacity planning, operational planning and design, security policy and planning, and airport performance review. The models, the performance metrics that they evaluate and their usage scenarios are discussed. It is found that capacity and operational planning models predominantly focus on performance metrics such as waiting time, service time and congestion whereas performance review models attempt to link those to passenger satisfaction outcomes. Security policy models on the other hand focus on probabilistic risk assessment. However, there is an emerging focus on the need to be able to capture trade-offs between multiple criteria such as security and processing time. Based on the CONOPS framework and literature findings, guidance is provided for the development of future airport terminal models.

Controlling Minimally-Actuated Vehicles for Applications in Ocean Observation

Establishing a persistent presence in the ocean with an AUV to observe temporal variability of large-scale ocean processes requires a unique sensor platform. In this paper, we propose a strategy that utilizes ocean model predictions to increase the autonomy and control of Lagrangian or profiling floats for precisely this purpose. An A* planner is applied to a local controllability map generated from predictions of ocean currents to compute a path between prescribed waypoints that has the highest likelihood of successful execution. The control to follow the planned path is computed by use of a model predictive controller. This controller is designed to select the best depth for the vehicle to exploit ambient currents to reach the goal waypoint. Mission constraints are employed to simulate a practical data collection mission. Results are presented in simulation for a mission off the coast of Los Angeles, CA USA, and show surprising results in the ability of a Lagrangian float to reach a desired location.

A continuum model of the growth of engineered epidermal skin substitutes

We present a porous medium model of the growth and deterioration of the viable sublayers of an epidermal skin substitute. It consists of five species: cells, intracellular and extracellular calcium, tight junctions, and a hypothesised signal chemical emanating from the stratum corneum. The model is solved numerically in Matlab using a finite difference scheme. Steady state calcium distributions are predicted that agree well with the experimental data. Our model also demonstrates epidermal skin substitute deterioration if the calcium diffusion coefficient is reduced compared to reported values in the literature.

Study on road traffic noise prediction model taking into account the citywide network

For the further noise reduction in the future, the traffic management which controls traffic flow and physical distribution is important. To conduct the measure by the traffic management effectively, it is necessary to apply the model for predicting the traffic flow in the citywide road network. For this purpose, the existing model named AVENUE was used as a macro-traffic flow prediction model. The traffic flow model was integrated with the road vehicles' sound power model, and the new road traffic noise prediction model was established. By using this prediction model, the noise map of entire city can be made. In this study, first, the change of traffic flow on the road network after the establishment of new roads was estimated, and the change of the road traffic noise caused by the new roads was predicted. As a result, it has been found that this prediction model has the ability to estimate the change of noise map by the traffic management. In addition, the macro-traffic flow model and our conventional micro-traffic flow model were combined, and the coverage of the noise prediction model was expanded.

A Context Space Model for Detecting Anomalous Behaviour in Video Surveillance

Having a good automatic anomalous human behaviour detection is one of the goals of smart surveillance systems’ domain of research. The automatic detection addresses several human factor issues underlying the existing surveillance systems. To create such a detection system, contextual information needs to be considered. This is because context is required in order to correctly understand human behaviour. Unfortunately, the use of contextual information is still limited in the automatic anomalous human behaviour detection approaches. This paper proposes a context space model which has two benefits: (a) It provides guidelines for the system designers to select information which can be used to describe context; (b)It enables a system to distinguish between different contexts. A comparative analysis is conducted between a context-based system which employs the proposed context space model and a system which is implemented based on one of the existing approaches. The comparison is applied on a scenario constructed using video clips from CAVIAR dataset. The results show that the context-based system outperforms the other system. This is because the context space model allows the system to considering knowledge learned from the relevant context only.

Social Media and Tacit Knowledge Sharing: Developing a Conceptual Model

With the advent of social web initiatives, some argued that these new emerging tools might be useful in tacit knowledge sharing through providing interactive and collaborative technologies. However, there is still a poverty of literature to understand how and what might be the contributions of social media in facilitating tacit knowledge sharing. Therefore, this paper is intended to theoretically investigate and map social media concepts and characteristics with tacit knowledge creation and sharing requirements. By conducting a systematic literature review, five major requirements found that need to be present in an environment that involves tacit knowledge sharing. These requirements have been analyzed against social media concepts and characteristics to see how they map together. The results showed that social media have abilities to comply some of the main requirements of tacit knowledge sharing. The relationships have been illustrated in a conceptual framework, suggesting further empirical studies to acknowledge findings of this study.

People, content, location : sweet spotting urban screens for situated engagement

A growing body of research is looking at ways to bring the processes and benefits of online deliberation to the places they are about and in turn allow a larger, targeted proportion of the urban public to have a voice, be heard, and engage in questions of city planning and design. Seeking to take advantage of the civic opportunities of situated engagement through public screens and mobile devices, our research informed a public urban screen content application DIS that we deployed and evaluated in a wide range of real world public and urban environments. For example, it is currently running on the renowned urban screen at Federation Square in Melbourne. We analysed the data from these user studies within a conceptual framework that positions situated engagement across three key parameters: people, content, and location. We propose a way to identify the sweet spot within the nexus of these parameters to help deploy and run interactive systems to maximise the quality of the situated engagement for civic and related deliberation purposes.

The traditional rationale of the arm’s length approach to transfer pricing : should the separate accounting model be maintained for modern multinational entities?

This article examines the current transfer pricing regime to consider whether it is a sound model to be applied to modern multinational entities. The arm's length price methodology is examined to enable a discussion of the arguments in favour of such a regime. The article then refutes these arguments concluding that, contrary to the very reason multinational entities exist, applying arm's length rules involves a legal fiction of imagining transactions between unrelated parties. Multinational entities exist to operate in a way that independent entities would not, which the arm's length rules fail to take into account. As such, there is clearly an air of artificiality in applying the arm's length standard. To demonstrate this artificiality with respect to modern multinational entities, multinational banks are used as an example. The article concluded that the separate entity paradigm adopted by the traditional transfer pricing regime is incongruous with the economic theory of modern multinational enterprises.

A behavioural car-following model that captures traffic oscillations

This paper presents a behavioral car-following model based on empirical trajectory data that is able to reproduce the spontaneous formation and ensuing propagation of stop-and-go waves in congested traffic. By analyzing individual drivers’ car-following behavior throughout oscillation cycles it is found that this behavior is consistent across drivers and can be captured by a simple model. The statistical analysis of the model’s parameters reveals that there is a strong correlation between driver behavior before and during the oscillation, and that this correlation should not be ignored if one is interested in microscopic output. If macroscopic outputs are of interest, simulation results indicate that an existing model with fewer parameters can be used instead. This is shown for traffic oscillations caused by rubbernecking as observed in the US 101 NGSIM dataset. The same experiment is used to establish the relationship between rubbernecking behavior and the period of oscillations.

A study on the encryption model for numerical data

The encryption method is a well established technology for protecting sensitive data. However, once encrypted, the data can no longer be easily queried. The performance of the database depends on how to encrypt the sensitive data. In this paper we review the conventional encryption method which can be partially queried and propose the encryption method for numerical data which can be effectively queried. The proposed system includes the design of the service scenario, and metadata.

A new model to analyze metaphyseal bone healing in mice

Background: Despite the increasing clinical problems with metaphyseal fractures, most experimental studies investigate the healing of diaphyseal fractures. Although the mouse would be the preferable species to study the molecular and genetic aspects of metaphyseal fracture healing, a murine model does not exist yet. Using a special locking plate system, we herein introduce a new model, which allows the analysis of metaphyseal bone healing in mice. Methods: In 24 CD-1 mice the distal metaphysis of the femur was osteotomized. After stabilization with the locking plate, bone repair was analyzed radiologically, biomechanically, and histologically after 2 (n = 12) and 5 wk (n = 12). Additionally, the stiffness of the bone-implant construct was tested biomechanically ex vivo. Results: The torsional stiffness of the bone-implant construct was low compared with nonfractured control femora (0.23 ± 0.1 Nmm/°versus 1.78 ± 0.15 Nmm/°, P < 0.05). The cause of failure was a pullout of the distal screw. At 2 wk after stabilization, radiological analysis showed that most bones were partly bridged. At 5 wk, all bones showed radiological union. Accordingly, biomechanical analyses revealed a significantly higher torsional stiffness after 5 wk compared with that after 2 wk. Successful healing was indicated by a torsional stiffness of 90% of the contralateral control femora. Histological analyses showed new woven bone bridging the osteotomy without external callus formation and in absence of any cartilaginous tissue, indicating intramembranous healing. Conclusion: With the model introduced herein we report, for the first time, successful metaphyseal bone repair in mice. The model may be used to obtain deeper insights into the molecular mechanisms of metaphyseal fracture healing. © 2012 Elsevier Inc. All rights reserved.

Induction motor load impact on power system eigenvalue sensitivity analysis

Load modelling plays an important role in power system dynamic stability assessment. One of the widely used methods in assessing load model impact on system dynamic response is parametric sensitivity analysis. A composite load model-based load sensitivity analysis framework is proposed. It enables comprehensive investigation into load modelling impacts on system stability considering the dynamic interactions between load and system dynamics. The effect of the location of individual as well as patches of composite loads in the vicinity on the sensitivity of the oscillatory modes is investigated. The impact of load composition on the overall sensitivity of the load is also investigated.