Search results for: global accounting standards

Authors: Zafer Cakmak, Birol Bulut, Cengiz Taskiran

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Technological advances, the world becoming smaller and increasing world population increase our interdependence with individuals that we maybe never meet face to face. It is impossible for the modern individuals to escape global developments and their impact. Furthermore, it is very unlikely for the global societies to turn back from the path they are in. These effects of globalization in fact encumber the humankind at a certain extend. We succumb to these responsibilities for we desire a better future, a habitable world and a more peaceful life. In the present study, global responsibility levels of the participants were measured and the significance of global reactions that individuals have to develop on global issues was reinterpreted under the light of the existing literature. The study was conducted with general survey model, one of the survey methodologies General survey models are surveys conducted on the whole universe or a group, sample or sampling taken from the universe to arrive at a conclusion about the universe, which includes a high number of elements. The study was conducted with data obtained from 350 pre-service teachers attending 2016 spring semester to determine 'Global Social Responsibility' levels of social studies pre-service teachers based on several variables. Collected data were analyzed using SPSS 21.0 software. T-test and ANOVA were utilized in the data analysis.

Keywords: social studies, globalization, global social responsibility, education

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Authors: Shiliang Wu, Huanxin Zhang, Aditya Kumar

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There have been increasing concerns on atmospheric mercury as a toxic and bioaccumulative pollutant in the global environment. Global change, including changes in climate change, land use, land cover and wildfires activities can all have significant impacts on atmospheric mercury. In this study, we use a global chemical transport model (GEOS-Chem) to examine the potential impacts from global change on atmospheric mercury. All of these factors in the context of global change are found to have significant impacts on the long-term evolution of atmospheric mercury and can substantially alter the global source-receptor relationships for mercury. We also estimate the global Hg emissions from wildfires for present-day and the potential impacts from the 2000-2050 changes in climate, land use and land cover and Hg anthropogenic emissions by combining statistical analysis with global data on vegetation type and coverage as well as fire activities. Present global Hg wildfire emissions are estimated to be 612 Mg year-1. Africa is the dominant source region (43.8% of global emissions), followed by Eurasia (31%) and South America (16.6%). We find significant perturbations to wildfire emissions of Hg in the context of global change, driven by the projected changes in climate, land use and land cover and Hg anthropogenic emissions. 2000-2050 climate change could increase Hg emissions by 14% globally. Projected changes in land use by 2050 could decrease the global Hg emissions from wildfires by 13% mainly driven by a decline in African emissions due to significant agricultural land expansion. Future land cover changes could lead to significant increases in Hg emissions over some regions (+32% North America, +14% Africa, +13% Eurasia). Potential enrichment of terrestrial ecosystems in 2050 in response to changes in Hg anthropogenic emissions could increase Hg wildfire emissions both globally (+28%) and regionally. Our results indicate that the future evolution of climate, land use and land cover and Hg anthropogenic emissions are all important factors affecting Hg wildfire emissions in the coming decades.

Keywords: climate change, land use, land cover, wildfires

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Authors: Ahmed Mohamed Alteer

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The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical judgement being affected by two individual factors, namely ethical sensitivity and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical sensitivity and religiosity may affect ethical judgement decision among accounting students. The suggestion model proposes that student ethical judgement is influenced by their ethical sensitivity and their religiosity. Nonetheless, the influence of religiosity on ethical judgement is expected to be via ethical sensitivity.

Keywords: asccounting students, ethical sensitivity, religiosity, ethical judgement

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Authors: Shreya Borthakur, Aastha Vartak

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This behavioral experiment aimed to investigate the global precedence phenomenon in a South Asian sample and its correlation with mobile screen time. The global precedence effect refers to the tendency to process overall structure before attending to specific details. Participants completed attention tasks involving global and local stimuli with varying consistencies. The results showed a tendency towards local precedence, but no significant differences in reaction times were found between consistency levels or attention conditions. However, the correlation analysis revealed that participants with higher screen time exhibited a stronger negative correlation with local attention, suggesting that excessive screen usage may impact perceptual organization. Further research is needed to explore this relationship and understand the influence of screen time on cognitive processing.

Keywords: global precedence, visual attention, perceptual organization, screen time, cognition

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Authors: Edna Negron-Martinez

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Our time's global challenges and trends —like those associated with climate change, demographics displacements, growing health inequalities, and increasing burden of diseases— have complex connections to the determinants of health. Information on the burden of disease causes and prevention is fundamental for public health actions, like preparedness and responses for disasters, and recovery resources after the event. For instance, there is an increasing consensus about key findings of the effects and connections of the global burden of disease, as it generates substantial healthcare costs, consumes essential resources and prevents the attainment of optimal health and well-being. The goal of this research endeavor is to promote a comprehensive understanding of the connections between social, environmental, and economic influences on health. These connections are illustrated by pulling from clearly the core curriculum of multidisciplinary areas —as urban design, energy, housing, and economy— as well as in the health system itself. A systematic review of primary and secondary data included a variety of issues as global health, natural disasters, and critical pollution impacts on people's health and the ecosystems. Environmental health is challenged by the unsustainable consumption patterns and the resulting contaminants that abound in many cities and urban settings around the world. Poverty, inadequate housing, and poor health are usually linked. The house is a primary environmental health context for any individual and especially for more vulnerable groups; such as children, older adults and those who are sick. Nevertheless, very few countries show strong decoupling of environmental degradation from economic growth, as indicated by a recent 2017 Report of the World Bank. Worth noting, the environmental fraction of the global burden of disease in a 2016 World Health Organization (WHO) report estimated that 12.6 million global deaths, accounting for 23% (95% CI: 13-34%) of all deaths were attributable to the environment. Among the environmental contaminants include heavy metals, noise pollution, light pollution, and urban sprawl. Those key findings make a call to the significance to urgently adopt in a global scale the United Nations post-2015 Sustainable Development Goals (SDGs). The SDGs address the social, environmental, and economic factors that influence health and health inequalities, advising how these sectors, in turn, benefit from a healthy population. Consequently, more actions are necessary from an inter-sectoral and systemic paradigm to enforce an integrated sustainability policy implementation aimed at the environmental, social, and economic determinants of health.

Keywords: building capacity for workforce development, ecological and environmental health effects of pollution, public health education, sustainability

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Authors: Abdulwahab Alalyani, Mahbub Rashid

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Public Open Space (POS) availability and distribution among urban communities have a central role to promotes community health. However, growing health challenges in a city would raise attention to the planning quality of these community's assets. This research aims to measure the existing availability and distribution equity of POS in the context of Saudi Arabia using Riyadh city as a case study. The methodology for the POS availability was by calculating the total POS with respect to the population total (m²/inhabitant). All POS were mapped using geographical information systems (GIS), and the total area availability of POS was compared to global, regional, and local standards. To evaluate the significant differences in POS availability across low, medium, and high-income Riyadh neighborhoods, we used a One-way ANOVA analysis of covariance to test the differences. The results are as follows; POS availability was lower than global standers. Riyadh has only 1.40m² per capita of POS. Spatial equity of the availability were significantly different among Riyadh neighborhoods based on socioeconomic status. The future development of POS should be focused on increasing general POS availability and should be given priority to those low-income and unhealthy communities. Accessibility indicators of POS should be considered in future studies.

Keywords: open spaces availability, open spaces distribution, spatial equity, healthy city, Riyadh City

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Authors: Yiyang Su, Jörg Neumann, Jan Wetzlich, Florian Thiel

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Smart grid is a term used to describe the next generation power grid. New challenges such as integration of renewable and decentralized energy sources, the requirement for continuous grid estimation and optimization, as well as the use of two-way flows of energy have been brought to the power gird. In order to achieve efficient, reliable, sustainable, as well as secure delivery of electric power more and more information and communication technologies are used for the monitoring and the control of power grids. Consequently, the need for cybersecurity is dramatically increased and has converged into several standards which will be presented here. These standards for the smart grid must be designed to satisfy both performance and reliability requirements. An in depth investigation of the effect of retrospectively embedded security in existing grids on it’s dynamic behavior is required. Therefore, a retrofitting plan for existing meters is offered, and it’s performance in a test low voltage microgrid is investigated. As a result of this, integration of security measures into measurement architectures of smart grids at the design phase is strongly recommended.

Keywords: cyber security, performance, protocols, security standards, smart grid

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Authors: Abdullah Işıktaş, Kevser Dincer

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The use of HEPA filters for air conditioning systems in clean rooms tends to increase progressively in pharmaceutical, food stuff industries and in hospitals. There are two standards widely used for HEPA filters; the EN 1822 standards published by the European Union, CEN (European Committee for Standardization) and the US based IEST standard (Institute of Environmental Sciences and Technology. Both standards exhibit some differences in the definitions of efficiency and its measurement methods. While IEST standard defines efficiency at the grit diameter of 0.3 µm, the EN 1822 standard takes MPPS (Most Penetrating Particle Size) as the basis of its definition. That is, the most difficult grit size to catch up. On the other hand, while IEST suggests that photometer and grit counters be used for filter testing, in EN 1822 standard, only the grit (grain) counters are recommended for that purpose. In this study, powder holding capacities of H13 and H14 grade materials under the EN 779 standard are investigated experimentally by using activated carbon. Measurements were taken on an experimental set up based on the TS 932 standard. Filter efficiency was measured by injecting test powder at amounts predetermined in the standards into the filters at certain intervals. The data obtained showed that the powder holding capacities of the activated carbon filter are high enough to yield efficiency of around 90% and that the H13 and H14 filters exhibit high efficiency suitable for the standard used.

Keywords: activated carbon filters, HEPA filters, powder holding capacities, air conditioning systems

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Authors: Widhi Hanantyo Suryadinata

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Efforts undertaken by Indonesia and China to shift the strategies and security of renewable energy on a global stage involve approaches through policy construction related to rare minerals processing or value-adding in Indonesia and manufacturing policies through the New Energy Vehicles (NEVs) policy in China. Both policies encompass several practical regulations and policies that can be utilized for the implementation of Indonesia and China's grand efforts and ideas. Policy development in Indonesia and China can be analyzed using a comparative analysis method, as well as employing a pyramid illustration to identify policy construction phases based on the real conditions of the domestic market and implemented policies. This approach also helps to identify the potential integration of policies needed to enhance the policy development phase of a country within the pyramid. It also emphasizes the significance of integration policy to redefine renewable energy strategy and security on the global stage.

Keywords: global renewable energy security, global energy security, policy development, comparative analysis, shifting of global energy security, Indonesia, China

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Authors: Dumitru Valentin Florentin

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The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: information technologies, impact, company, Romania, empirical study

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Authors: Peter J. Glinos

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The Alternative Education Resource Organization (AERO), one of the largest international hubs for alternative educators led by Jerry Mintz, has had a major impact on the global alternative education movement. The organization’s publications, like the AERO-Gramme Newsletter and its successor, the Education Revolution Magazine, allowed members across the globe to discuss issues, share support, and submit writings on policies and reforms. Stored on AERO's online digital archive, this work uses these publications from 1989 to 2011 to investigate the network's entanglements with America, Canada, Russia, Ukraine, Israel, Palestine, Japan, India, and Guatemala. Inspired by Reinhart Koselleck, this historical analysis will trace AERO’s entanglements within the United States, Japan, and Russia, contextualizing each of these multiple temporalities within the history of each nation’s education system, the developments within AERO, and the global geo-political climate at the time of AERO’s expansion. To help remedy the lack of attention paid by global historians to the role state organizations play supporting global networks, as noted in What is Global History? by Sebastian Conrad, this work will focus on the relationship between AERO and state actors.

Keywords: global history, history of education, neoliberalism, transnational history, alternative education

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Authors: Othman Ali Alghtani, Yahya Abdul-Ekhalq Ali, Abdullah Abdul-Ekhalq Ali, Ahmed Al Sadiq Abdul Majeed, Najwa Attian Al-Mohammadi, Obead Mozel Alharbi, Sabri Mohamed Ismail, Omar Ibrahim Asiri

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This study assessed the curricula of secondary schools given requirements to enhance the quality of life of students. The components of quality of life were described to build a list of standards and indicators. A questionnaire assessing the dimensions of mental (cognitive and emotional), physical, digital, and social health, and environmental awareness was prepared. A descriptive-analytical approach was used on a sample of 258 teachers and educational supervisors in Tabuk. The results indicated shortcomings in the secondary school curricula regarding developing standards and indicators of components of quality of life. Results also indicated that secondary school curricula incorporated few practices to improve student’s quality of life. No significant differences were found regarding the core subject, job, gender, and years of experience.

Keywords: assessing curricula, teacher practices, quality of life, teaching practices

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Authors: Ana Luiza Da Gama E Souza

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This article aims to discuss the problem of food insecurity in Brazil in what it refers to contamination of food by chemical substances such as herbicides, pesticides, and other contaminants. The issue will be faced by analyzing, on the one hand, the standards that guide the food system in the world and, on the other hand, human rights indicators whose purpose is to provide an effective monitoring of the State's obligations to guarantee food security, analyzing the implications of the former for the success of the latter. The methodology adopted in this article was bibliographic-documentary and consists of three moments of analysis. The first moment consists in the analysis of the reports of the Commission on Human Rights of the Organization of American States to identify the set of progress indicators developed by the Commission. This analysis will involve the new methodology used to evaluate the efficiency in monitoring food security in Brazil the case of using pesticides in the production of food at levels of toxicity not admitted by the inspection bodies. The second moment consists in evaluating the mechanism for monitoring food security in Brazil, which was initially established by the National Food Security Plan (PLANSAN) for 2012-2015 and improved by the II National Food Security Plan for 2016-2019. Those mechanisms were prepared by the Chamber (CAISAN), and have the function to compare the monitoring proposals with the results presented by CAISAN on the Indicators and Results Report of the National Plan for Food and Nutrition Security 2012-2015. The third moment was intended to understand, analyze and evaluate the standardization process of the agri-food system, especially regarding the level of toxicity standards, that is related to food safety monitoring as a guarantee of pesticide-free food. The results show the dependence between private standards of toxicity and the indicators of food safety that leads to inefficiency on monitoring that mechanism in Brazil.

Keywords: standards, indicators, human rights, food security

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Authors: Amina Jibrin Ahmed

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The environment is mankind's natural habitat. Industrial activities over time have taken their toll on it in the form of deterioration and degradation. The petroleum industry is particularly notorious for its negative impact on its host environments. The realization that this poses a threat to sustainability led to the increased awareness and subsequent recognition of the importance of environmental disclosure in financial statements. This paper examines the laws and regulations put in place by the Nigerian Government to mitigate this impact, and the level of compliance by Shell Nigeria, the pioneer and largest oil company in the country. Based on the disclosure made, this paper finds there is indeed a high level of compliance by that company, and voluntary disclosure moreover.

Keywords: environmental accounting, legitimacy theory, environmental impact assessment, environmental disclosure, host communities

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Authors: Brian Bilich

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A typical global learning program is a two-week project based, culturally immersive and academically relevant experience built around a project with purpose and catered to student and business groups. Global Learning in Continuing Education at Austin Community College promotes global readiness through projects with purpose with special attention given to balancing learning, hospitality and travel. A recent project involved CommunityFirst! Village; a 51-acre planned community which provides affordable, permanent housing for men and women coming out of chronic homelessness. Global Learning students collaborated with residents and staff at the Community First! Village on a project to produce two-dimensional remodeling plans of residents’ tiny homes with a focus on but not limited to design improvements on elements related to accessibility, increased usability of living and storage space and esthetic upgrades to boost psychological and emotional appeal. The goal of project-based learning in the context of global learning in Continuing Educaiton at Austin Community Collegen general is two fold. One, in rapid fashion we develop a project which gives the learner a hands-on opportunity to exercise soft and technical skills, like creativity and communication and analytical thinking. Two, by basing projects on global social conflict issues, the project of purpose promotes the development of empathy for other people and fosters a sense of corporate social responsibility in future generations of business leadership. In the example provide above the project informed the student group on the topic of chronic homelessness and promoted awareness and empathy for this underserved segment of the community. Project-based global learning based on projects with purpose has the potential to cultivate global readiness by developing empathy and strengthening emotional intelligence for future generations.

Keywords: project-based learning, global learning, global readiness, globalization, international exchange, collaboration

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Authors: Sajeesh Sulaiman, Gomathisankar A., Aravind Devaraj, Aswin R., Vijay Kumar G., Rachana Raj

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Wind turbines are the next big answer to the emerging and ever-growing demand for electricity, and this need is increasing day by day. These high mast structures, whether on land or on the sea, has also become one of the big sources of electromagnetic interferences (EMI) in the not so distant past. With the emergence of the AC-AC converter and drawing of large power cables through the wind turbine towers has made this clean and efficient source of renewable energy to become one of the culprits in creating electromagnetic interference. This paper will present the sources of such EMIs, a comparison of radiated emissions (both electric and magnetic field) patterns in wind turbine towers for both onshore and offshore wind turbines and close look into the IEC 61400-40 (new standard for EMC design on wind turbine). At present, offshore wind turbines are tested in onshore facilities. This paper will present the anomaly in results for offshore wind turbines when tested in onshore, which the existing standards and the upcoming standards have failed to address.

Keywords: emissions, electric field, magnetic field, wind turbine, tower, standards and regulations

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Authors: Hochan Seok, Woosik Jang, Seung-Heon Han

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The stagnant global construction market has intensified competition since 2008 among firms that aim to win overseas contracts. Against this backdrop, subcontractor selection is identified as one of the most critical success factors in overseas construction project. However, it is difficult to select qualified subcontractors due to the lack of evaluation standards and reliability. This study aims to identify the problems associated with existing subcontractor evaluations using a correlations analysis and a multiple regression analysis with pre-qualification and performance evaluation of 121 firms in six countries.

Keywords: subcontractor evaluation system, pre-qualification, performance evaluation, correlation analysis, multiple regression analysis

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Authors: Asegid Belay Kebede, Getachew Biru Worku

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The Earth and its inhabitants have faced an existential threat as a result of severe manmade actions. Global warming and climate change have been the most apparent manifestations of this threat throughout the world, with increasingly intense heat waves, temperature rises, flooding, sea-level rise, ice sheet melting, and so on. One of the major contributors to this disaster is the ever-increasing production and consumption of energy, which is still primarily fossil-based and emits billions of tons of hazardous GHG. The transportation industry is recognized as the biggest actor in terms of emissions, accounting for 24% of direct CO2 emissions and being one of the few worldwide sectors where CO2 emissions are still growing. Rail transportation, which includes all from light rail transit to high-speed rail services, is regarded as one of the most efficient modes of transportation, accounting for 9% of total passenger travel and 7% of total freight transit. Nonetheless, there is still room for improvement in the transportation sector, which might be done by incorporating alternative and/or renewable energy sources. As a result of these rapidly changing global energy situations and rapidly dwindling fossil fuel supplies, we were driven to analyze the possibility of renewable energy sources for traction applications. Even a small achievement in energy conservation or harnessing might significantly influence the total railway system and have the potential to transform the railway sector like never before. As a result, the paper begins by assessing the potential for photovoltaic (PV) power generation on train rooftops and existing infrastructure such as railway depots, passenger stations, traction substation rooftops, and accessible land along rail lines. As a result, a method based on a Google Earth system (using Helioscopes software) is developed to assess the PV potential along rail lines and on train station roofs. As an example, the Addis Ababa light rail transit system (AA-LRTS) is utilized. The case study examines the electricity-generating potential and economic performance of photovoltaics installed on AALRTS. As a consequence, the overall capacity of solar systems on all stations, including train rooftops, reaches 72.6 MWh per day, with an annual power output of 10.6 GWh. Throughout a 25-year lifespan, the overall CO2 emission reduction and total profit from PV-AA-LRTS can reach 180,000 tons and 892 million Ethiopian birrs, respectively. The PV-AA-LRTS has a 200% return on investment. All PV stations have a payback time of less than 13 years, and the price of solar-generated power is less than $0.08/kWh, which can compete with the benchmark price of coal-fired electricity. Our findings indicate that PV-AA-LRTS has tremendous potential, with both energy and economic advantages.

Keywords: sustainable development, global warming, energy crisis, photovoltaic energy conversion, techno-economic analysis, transportation system, light rail transit

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Authors: Cuitao Zhang, Xiongwen He

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According to the new requirements of the future spacecraft, such as networking, modularization and non-cable, this paper studies the CCSDS wireless communications standards, and focuses on the low data-rate wireless communications for spacecraft monitoring and control. The application fields and advantages of wireless communications are analyzed. Wireless communications technology has significant advantages in reducing the weight of the spacecraft, saving time in spacecraft integration, etc. Based on this technology, a scheme for spacecraft data system is put forward. The corresponding block diagram and key wireless interface design of the spacecraft data system are given. The design proposal of the wireless node and information flow of the spacecraft are also analyzed. The results show that the wireless communications scheme is reasonable and feasible. The wireless communications technology can meet the future spacecraft demands in networking, modularization and non-cable.

Keywords: Consultative Committee for Space Data Systems (CCSDS) standards, information flow, non-cable, spacecraft, wireless communications

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Authors: Alsahli Abdulaziz Abdullah, Hameed Ullah Khan

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Software development nowadays is more and more using global ways of development instead of normal development enviroment where development occur in one location. This paper is a aimed to propose a Requirement Engineering framework to support Global Software Development environment with regards to all requirment engineering activities from elicitation to fially magning requirment change. Global software enviroment is more and more gaining better reputation in software developmet with better quality is resulting from developing in this eviroment yet with lower cost.However, failure rate developing in this enviroment is high due to inapproprate requirment development and managment.This paper will add to the software engineering development envrioments discipline and many developers in GSD will benefit from it.

Keywords: global software development environment, GSD, requirement engineering, FreGsd, computer engineering

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Authors: Suad M. Abuzariba, M. Gazette

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To test for the presence of toxic heavy metals, specifically Arsenic, Lead, and Mercury in formula milk available in Misrata city north of Libya for infants aged 6-12 months through Atomic Absorption Spectrophotometer,30 samples of imported milk formula in Libyan markets subjected to test to accurate their pollution with heavy metals, We get concentration of Hg, Ar, Pb in milk formula samples was between 0.002-1.37, 1.62-0.04–2.16, 0.15–0.65 respectively, when compared the results with Libyan &WHO standards ,they were within standards of toxic heavy metals. The presence or absence of toxic heavy metals (Lead, Arsenic, and Mercury) in selected infant formula milk and their levels within or beyond standards set by the WHO. The three infant formulas tested, all were negative for Arsenic and Lead, while two out of the three infant formulas tested positive for Mercury with levels of 0.6333ppm and 0.8333ppm. The levels of Mercury obtained, expressed in parts per million (ppm), from the two infant formulas tested were above the Provisional Tolerable Weekly Intake of total Mercury, which is 0.005ppm, as set by the FAO, WHO, and JECFA.

Keywords: heavy metals, milk formula, Libya, toxic

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Authors: Azeem Alphonce

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In Pakistan, there is a variety of skin tones and colors across all provinces. However, a fair complexion is one of the standards of beauty among females in Pakistan, which creates insecurities in dark-complexioned females. This research is a critical discourse analysis of the language used on beauty products for females in Pakistan. The purpose was to analyze the language used on female beauty products using Van Dijk's three-stage socio-cognitive model to understand what message is received from the few words written and repeated across the packaging of various facial products, why such language is used and what are its wider socio-cognitive effects? The criterion for the selection of beauty products was skin whitening terminologies and the language used on these products. The results showed that over 57 per cent of products utilized skin-whitening terms. The adjectives written on the package indicate that fairer skin is the ultimate beauty goal of females. The analysis explored how the language reinforces unfair beauty standards and perpetuates colorism. It was concluded that female beauty products utilize discriminatory discourse by marginalizing individuals of darker skin tones. Fairer skin is promoted, whereas darker skin is referred to as a problem, flaw or imperfection. Socially shared mental models seem to have caused beauty companies to exploit and promote perceptions of colorism in society. Therefore, such discourse should be prevented, and beauty companies should utilize their discourse to promote acceptance of various skin tones.

Keywords: language, skin whitening products, beauty standards, social mental models

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Authors: Heng Ma

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Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost. Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost. The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: third-party logistics enterprises, TDABC, cost management, S company

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Authors: Gurjinder Singh, Jasmeen Kaur, Mukul Dhiman

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This paper mainly describes the significance of 3D printing in the supply chain management in a scenario when there is disruption in global supply chain. Furthermore, the development and implementation of supply chain strategies in context of 3D printing technology is framed to make supply chain of an organization resilient to disruption caused by natural disasters.

Keywords: 3D printing, global supply chain, supply chain management, supply chain strategies

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Authors: Gagnesh Kumar, Prashant Gupta

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This paper investigates the performance of the bundle of single wall carbon nanotubes (SWCNT) for low-power and high-speed interconnects for future VLSI applications. The power dissipation, delay and power delay product (PDP) of SWCNT bundle interconnects are examined and compared with that of the Cu interconnects at 22 nm technology node for both intermediate and global interconnects. The results show that SWCNT bundle consume less power and also faster than Cu for intermediate and global interconnects. It is concluded that the metallic SWCNT has been regarded as a viable candidate for intermediate and global interconnects in future technologies.

Keywords: carbon nanotube, SWCNT, low power, delay, power delay product, global and intermediate interconnects

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Authors: Gnanachandrasamy G., Zhou Y., Ramkumar T., Venkatramanan S., Wang S., Mo Liping, Jingru Zhang

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In order to assess the heavy metal contamination totally fourty five groundwater samples were collected from the coastal part of Cauvery deltaic region, South India, during monsoon season in the year of 2017. The study area lies between longitudes 79º15’ to 79º 50’ E and latitudes 10º10’ to 11º20’ N with total area of 2,569 km². The concentration of As, Ba, Cd, Cr, Co, Cu, Ni, Pb, Se, and Zn were analyzed by Inductively Coupled Plasma Mass Spectrometry (ICP-MS). The heavy metals ranged between 0.007-117.8 µg/l for As, 8.503-1281 µg/l for Ba, 0.006-0.12 µg/l for Cd, 0.23-5.572µg/l for Cr, 0.44-17.9 µg/l for Co, 0.633-11.56 µg/l for Cu, 0.467-29.34 µg/l for Ni, 0.008-5.756 µg/l for Pb, 0.979 to 45.49 µg/l for Se, and 2.712-10480 µg/l for Zn in the groundwaters. A comparison of heavy metal concentration with WHO and BIS drinking water standards shows that Ni, Zn, As, Se, and Ba level is higher than the drinking water standards in some of the groundwater samples, and the concentrations of all the other heavy metals were lower than the drinking water standards. The present levels of heavy metal concentration in the studied area groundwaters are moderate to severe to public health and environmental concerns and need attention.

Keywords: cauvery delta, drinking water, groundwater, heavy metals

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Authors: Yirui Wang

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In the past few decades, patient safety has been the focus of much attention in the global medical and health field. As medical standards continue to improve and develop, the demand for patient safety is also growing. As one of the important dimensions in assessing patient safety, the Patient Perception Patient Safety Assessment Tool provides unique and valuable information from the patient's own perspective and plays an important role in promoting patient safety. This article aims to summarize and analyze the assessment content, assessment methods and applications of currently commonly used patient-perceived patient safety assessment tools at home and abroad, with a view to providing a reference for medical staff to select appropriate patient-perceived patient safety assessment tools.

Keywords: patients, patient safety, perception, assessment tools, review

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Authors: Olia Kanevskaia

Abstract:

Standardization has been in the limelight of numerous academic studies. Typically described as ‘any set of technical specifications that either provides or is intended to provide a common design for a product or process’, standards do not only set quality benchmarks for products and services, but also spur competition and innovation, resulting in advantages for manufacturers and consumers. Their contribution to globalization and technology advancement is especially crucial in the Information and Communication Technology (ICT) and telecommunications sector, which is also characterized by a weaker state-regulation and expert-based rule-making. Most of the standards developed in that area are interoperability standards, which allow technological devices to establish ‘invisible communications’ and to ensure their compatibility and proper functioning. This type of standard supports a large share of our daily activities, ranging from traffic coordination by traffic lights to the connection to Wi-Fi networks, transmission of data via Bluetooth or USB and building the network architecture for the Internet of Things (IoT). A large share of ICT standards is developed in the specialized voluntary platforms, commonly referred to as Standards Development Organizations (SDOs), which gather experts from various industry sectors, private enterprises, governmental agencies and academia. The institutional architecture of these bodies can vary from semi-public bodies, such as European Telecommunications Standards Institute (ETSI), to industry-driven consortia, such as the Internet Engineering Task Force (IETF). The past decades witnessed a significant shift of standard setting to those institutions: while operating independently from the states regulation, they offer a rather informal setting, which enables fast-paced standardization and places technical supremacy and flexibility of standards above other considerations. Although technical norms and specifications developed by such nongovernmental platforms are not binding, they appear to create significant regulatory impact. In the United States (US), private voluntary standards can be used by regulators to achieve their policy objectives; in the European Union (EU), compliance with harmonized standards developed by voluntary European Standards Organizations (ESOs) can grant a product a free-movement pass. Moreover, standards can de facto manage the functioning of the market when other regulative alternatives are not available. Hence, by establishing (potentially) mandatory norms, SDOs assume regulatory functions commonly exercised by States and shape their own legal order. The purpose of this paper is threefold: First, it attempts to shed some light on SDOs’ institutional architecture, focusing on private, industry-driven platforms and comparing their regulatory frameworks with those of formal organizations. Drawing upon the relevant scholarship, the paper then discusses the extent to which the formulation of technological standards within SDOs constitutes a private legal order, operating in the shadow of governmental regulation. Ultimately, this contribution seeks to advise whether a state-intervention in industry-driven standard setting is desirable, and whether the increasing regulatory importance of SDOs should be addressed in legislation on standardization.

Keywords: private order, standardization, standard-setting organizations, transnational law

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Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thiago Luiz Mello Melato

Abstract:

The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: accounting ratios, construction, financial performance, Brazil

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Authors: Ana Hol

Abstract:

Study and work operations are being transformed with the uses of technologies and are consequently becoming global. This paper outlines lessons learned based on the international study tour that Australian Bachelor of Information Systems students undertook. This research identifies that for the study tour to be successful, students need to gain skills that global citizens require. For example, students will need to gain an understanding of local cultures, local customs and habits. Furthermore, students would also need to gain an understanding of how a field of their future career expertise operates in the host country, how study and business are conducted internationally, which tools and technologies are currently being utilized on a global scale, what trends drive future developments world-wide and how business negotiations and collaborations are being undertaken across borders. Furthermore, this research provides a guide to educators who are planning, guiding and running study tours as it outlines the requirements of having a pre-tour preparatory session, carefully planned and executed tour itineraries and post-tour sessions during which students can reflect on their experiences and lessons learned so that they can apply them to future international business visits and ventures.

Keywords: global education, international experiences, international study tours, students as global citizens, student centered education,

Procedia PDF Downloads 224