Search results for: faecal sludge management

Authors: Eze R. Onukwugha

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The presence of cyanide in wastewater is known to inhibit the normal functioning of bio-reactors since it has the tendency to poison reactor micro-organisms. Bench scale models of activated sludge reactors with varying aspect ratios were operated for the treatment of cassava wastewater at several values of hydraulic retention time (HRT). The different values of HRT were achieved by the use of a peristaltic pump to vary the rate of introduction of the wastewater into the reactor. The main parameters monitored are the cyanide concentration and respective COD values of the influent and effluent. These observed values were then transformed into a mathematical model for the prediction of treatment efficiency.

Keywords: wastewater, aspect ratio, cyanide-inhibited wastewater, modeling

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Authors: Courtley Pharaoh, D. J. Visser

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University management is often caught between competing interests from stakeholders like students, trustees, donors, government and the community it serves. This study aimed to identify what management competencies are required by executive management members of universities of technology to effectively manage a university of technology in South Africa from the perspective of the executive management members. This exploratory study will make use of a qualitative methodology to establish what management competencies are deemed as important to manage a university of technology in South Africa from the executive management perspective. Due to the consequences of the COVID-19 Pandemic, the study made use of online face-to-face interviews to ascertain from executive management members of universities of technology what the required management competencies needed by executive management members of universities of technology to effectively manage a University of Technology in South Africa. Qualitative Content Analysis was used to analyse the data collected. The findings of the study identified a total of 26 management competencies which were categorised into three groupings or themes. This study identified a list of required management competencies needed by executive management members of universities of technology to effectively manage a university of technology in South Africa, as per the lived experience of executive management members. The researcher recommends further studies at traditional and comprehensive universities and compares the results of those future studies with the results of this study. A comprehensive list of management competencies could then be identified, which could assist with the compilation of job descriptions of executive management members of universities in South Africa.

Keywords: university of technology, management competencies, executive management, executive management members, important

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Authors: Sunil Mittal, Sukhpreet Singh, Hardeep Kaur

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A simple voltammetric technique for on-line analysis of arsenite [As (III)] is reported. Owing to the affinity of As (III) with thiol group of proteins and enzymes, cysteine has been employed as reducing agent. The reduction study of As(III)-cysteine complex on indium tin oxide (ITO) electrode has been explored. The experimental parameters such as scan rate, cysteine concentration, pH etc. were optimized to achieve As (III) determination. The developed method provided dynamic linear range of detection from 0.1 to 1 mM with a detection limit of 0.1 mM. The method is applicable to environmental monitoring of As (III) from highly contaminated sources such as industrial effluents, wastewater sludge etc.

Keywords: arsenite, cysteine, linear sweep voltammetry, reduction

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Authors: Kittipong Tissayakorn, Fumio Akagi, Yu Song

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Logistics is the integrated management of all of the activities required to move products through the supply chain. For a typical product, this supply chain extends from a raw material source through the production and distribution system to the point of consumption and the associated reverse logistics. The logistical activities are comprised of freight transport, storage, inventory management, materials handling and all related information processing. This paper analyzes the green management system of logistics enterprise for Thailand and advances the concept of Green Logistics, which should be held by the public. In addition, it proposes that the government should strengthen its supervision and support for green logistics, and companies should construct self-disciplined green logistics management systems and corresponding processes, a reverse logistics management system and a modern green logistics information collection and management system.

Keywords: logistics, green logistics, management system, ecological economics

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Authors: Jiri Barta

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This paper deals with the prevention and management of emergencies. It focuses on the protection of assets of the critical infrastructure entities that are important to preventing, preparing for and management of emergencies and crisis situations. The paper defines assets and specifies their use and place in the process of crisis management and planning. Critical assets that are protected from the negative effects of emergency or crisis situation we can use in crisis management and response. This basic rule applies mainly to the substantial assets used in the protection of critical infrastructure processes.

Keywords: asset, continuity, critical infrastructure, crisis management process

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Authors: Nooralhuda Aljlas

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In the ever-growing field of non-governmental organizations, the enhancement of performance management and measurement systems has been increasingly acknowledged by political, economic, social, legal, technological and environmental factors. Within Bahrain Athletics Association, such enhancement results from the key factors leading performance management including collaboration, feedback, human resource management, leadership and participative management. The exploratory, qualitative research conducted reviewed performance management theory. As reviewed, the key factors leading performance management were identified. Drawing on a non-governmental organization case study, the key factors leading Bahrain Athletics Association’s performance management were explored. By exploring the key factors leading Bahrain Athletics Association’s performance management, the research study proposed a theoretical framework of the key factors leading performance management in non-governmental organizations in general. The research study recommended further investigation of the role of the two key factors of command and control and leadership, combining military and civilian approaches to enhancing non-governmental organizations’ performance management.

Keywords: Bahrain athletics association, exploratory, key factor, performance management

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Authors: G. Gurguze, I. Turkoglu

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Today, the developing features of technological tools with limited energy resources have made it necessary to use energy efficiently. Energy management techniques have emerged for this purpose. As with every field, energy management is vital for robots that are being used in many areas from industry to daily life and that are thought to take up more spaces in the future. Particularly, effective power management in autonomous and multi robots, which are getting more complicated and increasing day by day, will improve the performance and success. In this study, robot management algorithms, usage of renewable and hybrid energy sources, robot motion patterns, robot designs, sharing strategies of workloads in multiple robots, road and mission planning algorithms are discussed for efficient use of energy resources by mobile robots. These techniques have been evaluated in terms of efficient use of existing energy resources and energy management in robots.

Keywords: energy management, mobile robot, robot administration, robot management, robot planning

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Authors: Taieb Kherafa Noureddine

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The paper presents a new approach regarding the management in sports that is based on the principles of reengineering. Applying that modern and pure management system, called reengineering, in sports activity, we hope to get better and better results, in order to increase both the health state and the performances of trained athletes. The paper also presents the similarities between BPR (Business Process Reengineering) and sports managements, as well as the proposed solution for a proper implementation of such model of management. The five components of the basic BPR model are presented, together with their features for sports management.

Keywords: business process reengineering, great sports events, sports management, training activities

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Authors: Takwa Belwakess

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With the wave of the digitization that invades the modern world, communication tools took their place in the world of business. As for organizations, being part of the digital era necessarily involves an evolution of the management style, mainly in processes management, knowing also as quality management system (QMS). For more than 50 years quality management standards have been adopted by organizations to prove their operational and financial performances. We believe that achieving a high-level of communication can lead to better quality management and greater customer satisfaction, which is essential to make sure long-term competitiveness. In this paper, a questionnaire survey was developed to investigate the use of collaboration tools such as Content Management System and Social Networks. Data from more than 100 companies based in France was analyzed, the results show that adopting new digital communication tools while applying quality management practices over a reasonable period, contributed to delivering a better implementation of the QMS for a better business performance.

Keywords: communication tools, content management system, digital, effectiveness, French companies, quality management system, quality management practices, social networks

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Authors: Bakr Zade, Paolo Cervera

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With the aim of maximising return on innovation investments, organisations create central units to support successful implementation of innovation management initiatives. The support units–referred to in this research as innovation management offices (IMOs)–range from small teams of innovation management champions to fully resourced centres of excellence for innovation management. However, roles and responsibilities of IMOs vary in different organisations. This research investigates the different types of IMO in organisations, based on their different roles and responsibilities in supporting innovation management processes. The research uses grounded theory methodology to uncover an IMO taxonomy from emergent concepts during innovation management maturity assessment exercises in twelve organisations from the United Kingdom and the United Arab Emirates. The taxonomy distinguishes five types of IMO, based on their roles and responsibilities in supporting innovation management processes, from organisational strategic foresight to managing innovation management project portfolios. The IMO taxonomy addresses a gap in research into innovation management support in organisations and offers a practical framework that diverse organisations can appreciate and use in designing IMOs that are aligned with their innovation management visions and strategies.

Keywords: future foresight, future shaping, innovation management, innovation management office, portfolio management

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Authors: Amel Ltifi, Ahmed Zouinkhi, Mohamed Salim Bouhlel

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Security and trust management in Vehicular Ad-hoc NETworks (VANET) is a crucial research domain which is the scope of many researches and domains. Although, the majority of the proposed trust management systems for VANET are based on specific road infrastructure, which may not be present in all the roads. Therefore, road security should be managed by vehicles themselves. In this paper, we propose a new Self Organized Trust Management system (SOTM). This system has the responsibility to cut with the spread of false warnings in the network through four principal components: cooperation, trust management, communication and security.

Keywords: ative vehicle, cooperation, trust management, VANET

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Authors: Kbrom Mearg Haile

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Introduction: Membrane fouling is the bottleneck for the anaerobic membrane bioreactor (AnMBR) robust continuous operation, primarily caused by the mixed liquor suspended solids (MLSS) characteristics formed by aggregated flocs and a scaffold of microbial self-produced extracellular polymeric substances (EPS), which dictates the flocs integrity. Accordingly, the adhesion of EPS to the membrane surface versus their role in forming firm, elastic, and mechanically stable flocs under the reactor’s hydraulic shear is critical for minimizing interactions between EPS and colloids originating from the MLSS flocs with the membrane. This study aims to gain insight and investigate the effect of MLSS flocs properties, EPS adhesion and viscoelasticity, viscoelastic properties of the sludge, and membrane fouling propensity. Experimental: As a working hypothesis, to alter the aforementioned flocs’ and EPS’s properties, the addition of either coagulant or surfactant was carried out during the AnMBR operation. In the AnMBR, two flat-sheet 300 kDa pore size polyether sulfone (PES) membranes with a total filtration area of 352 cm2 were immersed in the AnMBR system treating municipal wastewater of Midreshet Ben-Gurion village at the Negev highlands, Israel. The system temperature, pH, biogas recirculation, and hydraulic retention time were regulated. TMP fluctuations during a 30-day experiment were recorded under three operating conditions: Baseline (without the addition of coagulating or dispersing agent), coagulant addition (FeCl3), and surfactant addition (sodium dodecyl sulfate). At the end of each experiment, EPS were extracted from the MLSS and from the fouled membrane, characterized for their protein, polysaccharides, and DOC contents, and correlated with the fouling tendency of the submerged UF membrane. The EPS adherence and viscoelastic properties were revealed using QCM-D via the PES-coated gold sensor used as a membrane-mimicking surface providing a detailed real-time EPS adhesion. The associated shifts in the resonance frequency and dissipation at different overtones were further modeled using the Voigt-based viscoelastic model (using Dfind software, Q-Sense Biolin Scientific) in which the thickness, shear modulus, and shear viscosity values of the adsorbed EPS layers on the PES coated sensor were calculated. Results and discussion: The observations obtained from the QCM-D analysis indicate a greater decrease in the frequency shift for the elevated membrane fouling scenarios, likely due to an observed decrease in the calculated shear viscosity and shear modulus of the EPS adsorbed layer, coupled with an increase in EPS layer hydrated thickness and fluidity (ΔD/Δf slopes). Further analysis is being conducted for the three major operating conditions-analyzing their effects on sludge rheology, dewaterability (capillary suction time-CST) and settle ability (SVI). The biofouling layer is further characterized microscopically using a confocal laser scanning microscope (CLSM) and scanning electron microscope (SEM), for analyzing the consistency of the development of the biofouling layer with sludge characteristics, i.e., thicker biofouling layer on the membrane surface when operated with surfactant addition, due to flocs with reduced integrity and availability of EPS/colloids to the membrane. Conversely, a thinner layer when operated with coagulant compared to the baseline experiment, due to elevation in flocs integrity.

Keywords: viscoelasticity, biofouling, viscoelastic, AnMBR, EPS, elocintegrity

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Authors: H. Aljabiry, L. Bailey, S. Young

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Qatar is a desert with an average temperature 37⁰C, reaching over 40⁰C during summer. Precipitation is uncommon and mostly in winter. Qatar depends on desalination for drinking water and on groundwater and recycled water for irrigation. Water consumption and network leakage per capita in Qatar are amongst the highest in the world; re-use of treated wastewater is extremely limited with only 14% of treated wastewater being used for irrigation. This has led to the country disposing of unwanted water from various sources in lagoons situated around the country, causing concern over the possibility of environmental pollution. Accordingly, our hypothesis underpinning this research is that the quality and quantity of water in lagoons is having an impact on the groundwater reservoirs in Qatar. Lagoons (n = 14) and wells (n = 55) were sampled for both summer and winter in 2018 (summer and winter). Water, adjoining soil and plant samples were analysed for multiple elements by Inductively Coupled Plasma Mass Spectrometry. Organic and inorganic carbon were measured (CN analyser) and the major anions were determined by ion chromatography. Salinization in both the lagoon and the wells was seen with good correlations between Cl⁻, Na⁺, Li, SO₄, S, Sr, Ca, Ti (p-value < 0.05). Association of heavy metals was observed of Ni, Cu, Ag, and V, Cr, Mo, Cd which is due to contamination from anthropological activities such as wastewater disposal or spread of contaminated dust. However, looking at each elements none of them exceeds the Qatari regulation. Moreover, gypsum saturation in the system was observed in both the lagoon and wells water samples. Lagoons and the water of the well are found to be of a saline type as well as Ca²⁺, Cl⁻, SO₄²⁻ type evidencing both gypsum dissolution and salinization in the system. Moreover, Maps produced by Inverse distance weighting showed an increasing level of Nitrate in the groundwater in winter, and decrease chloride and sulphate level, indicating recharge effect after winter rain events. While E. coli and faecal bacteria were found in most of the lagoons, biological analysis for wells needs to be conducted to understand the biological contamination from lagoon water infiltration. As a conclusion, while both the lagoon and the well showed the same results, more sampling is needed to understand the impact of the lagoons on the groundwater.

Keywords: groundwater quality, lagoon, treated wastewater, water management, wastewater treatment, wetlands

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Authors: Muhammad Abba Jallo, Fred Fudah Moveh

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This study addresses the challenges faced by Nigerian law enforcement agencies due to the lack of an integrated crime management system. While various agencies use ICT-based systems, the absence of interoperability creates barriers to effective collaboration and information sharing. The research proposes the development of an Interagency Crime Management System (ICMS), which integrates the Crime Management Systems (CMS) of different agencies through an Application Program Interface (API). The system is designed to allow all law enforcement agencies to input data using a standardized format, improving crime tracking, reporting, and management across Nigeria. This paper details the design and implementation process, highlighting the benefits of enhanced collaboration for crime management.

Keywords: crime management, Nigeria, law enforcement, ICT

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Authors: Prateep Wajeetongratana

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The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

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Authors: Gunmala Suri

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The purpose of this study was to investigate the relationship between various dimensions of Knowledge Management and Learning Organizations. On the basis of the dimensions of Learning Organization, Hypothesis were formulated. Knowledge Management (KM) is taken as the independent variable and Learning Organization (LO) as a dependent variable. KM had 5 dimensions and LO had 7. For this study, a total of 92 participants took part and answered the questionnaire. The respondents were selected using Judgemental and Snowball sampling. The respondents were from SMEs in and around Chandigarh. SPSS was used to for the data analysis purposes. The results showed that the dimensions of KM had a positive influence on the dimensions of LO. The hypothesis were accepted.

Keywords: knowledge management leadership, knowledge management, learning organization, knowledge management culture

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Authors: Fereshteh Falah, Alireza Vasiee, Farideh Tabatabaei-Yazdi

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In this research, we investigated the usage of dairy sludge in the fermentation process and cyclosporin production. This bioactive compound is a metabolite produced by Tolypocladium inflatum. Results showed that about 200 ppm of cyclosporin can be produced in this fermentation. In order to have a proper and specific function, CyA must be free of any impurities, so we need purification. In this downstream processing, we used chromatographic extraction and evaluation of pharmacological activities of cyA. Results showed that the obtained metabolite has very high activity against Aspergilus niger (25mm clear zone). This cyclosporin was isolated for use as an antibiotic. The current research shows that this drug is very vital and commercially very important.

Keywords: fermentation, cyclosporin A, Tolypocladium inflatum, TLC

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Authors: Maria A. Murtiati, Ancella A. Hermawan

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The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management.

Keywords: discretionary accruals, real earning management, bank loan, credit worthiness

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Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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Authors: Rajul Dwivedi, Mahesh Patel

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Due to the scarcity of natural resources, common rivers and coastal structures are too expensive to build and maintain. One such method is to use geotextile tube technology to build marine protected structures, such as dams, canals, jetties, free breakwaters, etc. Geotextile tube technology has evolved from other construction technologies and improved into a more efficient solution. The coastal erosion problems have been exacerbated by the development of infrastructure associated with the expansion of urban and industrial activities. Resources and harbours and the removal of sea sand for use in this erosion event will accelerate the erosion of the sea. but in the coastal areas, due to depletion of sand or beach sand

Keywords: geotextile tubes, slurry, dewatering, response surface

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Authors: Mouna Ettoumi, Jouini Marouen, Carmen Mihaela Neculita, Salah Bouhlel, Lucie Coudert, Mostafa Benzaazoua, Y. Taha

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In the context of sustainable development and circular economy, waste valorization is considered a promising alternative to overcome issues related to their disposal or elimination. The aim of this study is to evaluate the potential use of phosphate sludges (tailings) from the Kef Shfeir mine site (Gafsa, Tunisia) as an alternative material in the production of fired bricks. To do so, representative samples of raw phosphate treatment sludges were collected and characterized for their physical, chemical, mineralogical and environmental characteristics. Then, the raw materials were baked at different temperatures (900°C, 1000°C, and 1100°C) for bricks making. Afterward, fired bricks were characterized for their physical (particle size distribution, density, and plasticity), chemical (XRF and digestion), mineralogical (XRD) and mechanical (flexural strength) properties as well as for their environmental behavior (TCLP, SPLP, and CTEU-9) to ensure whether they meet the required construction standards. Results showed that the raw materials had low density (2.47g/cm 3), were non-plastic and were mainly composed of fluoroapatite (15.6%), calcite (23.1%) and clays (22.2% - mainly as heulandite, vermiculite and palygorskite). With respect to the environmental behavior, all metals (e.g., Pb, Zn, As, Cr, Ba, Cd) complied with the requirements set by the USEPA. In addition, fired bricks had varying porosity (9-13%), firing shrinking (5.2-7.5%), water absorption (12.5-17.2%) and flexural strength (3.86-13.4 MPa). Noteworthy, an improvement in the properties (porosity, firing shrinking, water absorption, and flexural strength) of manufactured fired bricks was observed with the increase of firing temperature from 900 to 1100°C. All the measured properties complied with the construction norms and requirements. Moreover, regardless of the firing temperature, the environmental behavior of metals obeyed the requirements of the USEPA standards. Finally, fired bricks could be produced at high temperatures (1000°C) based on 100% of phosphate sludge without any substitution or addition of either chemical agents or binders. This sustainable brick-making process could be a promising approach for the Phosphate Company to partially manage these wastes, which are considered “non-profitable” for the moment and preserve soils that are exploited presently.

Keywords: phosphate treatment sludge, mine waste, backed bricks, waste valorization

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Authors: Faris Alghamdi

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Identifying which conflict management styles organizational members prefer, and what variables influence these selections, is an essential component of organizational conflict management as well as human resource management, particularly in training and development strategies. This study aims to examine the relationship between work experience and preferred conflict management styles. Utilizing the Rahim Organizational Conflict Inventory- II Form C, data were collected from 109 full-time employees of various organizations in the Eastern province of Saudi Arabia. The Pearson’s correlation coefficient analysis showed a statistically significant relationship between the integrating conflict management style and the length of work experience. Nevertheless, this relationship was negative, not positive as hypothesized.

Keywords: conflict management style, organizational members, work experience

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Authors: R. Maalej, I. Amami, S. Saadaoui

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Within the growing body of literature on corporate entrepreneurship, there is a need to understand the relationship between human resource management and corporate entrepreneurship. This paper outlines the linkage between human resource management practices with corporate entrepreneurship. In response, we propose a review of the literature that is based on a conceptual reading of corporate entrepreneurship, human resource management practices and the relationship between them.

Keywords: human resource management, human resources management practices, corporate entrepreneurship, entrepreneur

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Authors: Lingzhi Li, Jiankun Zhang, Tiantian Gu

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Hazard management that can prevent fatal accidents and property losses is a fundamental process during the buildings’ construction stage. However, due to lack of safety supervision resources and operational pressures, the conduction of hazard management is poor and ineffective in China. In order to improve the quality of construction safety management, it is critical to explore the use of information technologies to ensure that the process of hazard management is efficient and effective. After exploring the existing problems of construction hazard management in China, this paper develops the griddization management model for construction hazard management. First, following the knowledge grid infrastructure, the griddization computing infrastructure for construction hazards management is designed which includes five layers: resource entity layer, information management layer, task management layer, knowledge transformation layer and application layer. This infrastructure will be as the technical support for realizing grid management. Second, this study divides the construction hazards into grids through city level, district level and construction site level according to grid principles. Last, a griddization management process including hazard identification, assessment and control is developed. Meanwhile, all stakeholders of construction safety management, such as owners, contractors, supervision organizations and government departments, should take the corresponding responsibilities in this process. Finally, a case study based on actual construction hazard identification, assessment and control is used to validate the effectiveness and efficiency of the proposed griddization management model. The advantage of this designed model is to realize information sharing and cooperative management between various safety management departments.

Keywords: construction hazard, griddization computing, grid management, process

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Authors: Emin Gundogar, Aysegul Yilmaz

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Strategic performance scoring is a significant procedure in management. There are various methods to improve this procedure. This study introduces an information system that is developed to score performance for municipal management. The application of the system is clarified by exemplifying municipal processes.

Keywords: management information system, municipal management, performance scoring

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Authors: R. Berrached, H. Ait Mahamed, A. Iddou

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Water pollution is nowadays a serious problem, due to the increasing scarcity of water and thus to the impact induced by such pollution on the human health. Various techniques are made use of to deal with water pollution. Among the most used ones, some can be enumerated: the bacterian bed, the activated sludge, lagoons as biological processes and coagulation-flocculation as a physic-chemical process. These processes are very expensive and a decreasing in efficiency treatment with the increase of the initial pollutants concentration. This is the reason why research has been reoriented towards the use of adsorption process as an alternative solution instead of the other traditional processes. In our study, we have tempted to explore the characteristics of hydroxides of Al and Fe to purify contaminated water by two industrial dyes SBL blue and SRL-150 orange. Results have shown the efficiency of the two materials on the blue SBL dye.

Keywords: metallic hydroxydes, dyes, purification, adsorption

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Authors: Pırıl Tekin, Rızvan Erol

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Risk management has become very important and popular in developing countries in recent years. Especially making patient and employee health and safety issues compulsory in the hospitals, raised the number of studies in Turkey. Also risk management become more important for hospital senior management from clinics to the laboratories. Because quality is really important to be chosen for both patients to consult and employees to prefer to work. And also risk management studies can lead to hospital management team about future works and methods. By this point of view, this study is the risk assessment carried out in the biggest dental hospital in the south part of Turkey. This study was conducted as a research case study, covering two different health care place; A Clinic and A Laboratory. It shows that the problems in this dental hospital and how it can solve all.

Keywords: risk management, healthcare, dental hospital, quality management

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Authors: Raghuveer Kaur, Kartikay Sharma, Ashu Khanna

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Earnings management has been present from times immemorial. The recent downfall of giant enterprises like Enron, Satyam and WorldCom has brought a lot of focus on the study and detection of earnings management. The present study is an attempt to study earnings management in one of the fastest emerging economy - India. The study makes an attempt to understand earnings management in different sectors of the economy. The paper first tests a hypothesis to check whether different sectors of India are engaged in earnings management or not. In the later section the paper aims to study the level of earnings management in 6 popular sectors of India: IT&BPO, Retail, Telecom, Biotech, Hotels and coffee. To measure earnings management two popular techniques of detecting earnings management has been employed: Modified Jones Model and Beniesh M Score. A total of 332 companies were studied. Publicly available data from Capitaline database has been used. The paper also classifies the top and bottom five performers on the basis of sales turnover in each sector and identifies whether they manage their earnings or not.

Keywords: earnings management, India, modified Jones model, Beneish M score

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Authors: Eda Kocakaya, Sebahat Seker, Dogan Argun

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The aim of this study is to determine the process of information technologies and the connections between concepts in accounting management services in Turkey. The objective of this study is to determine the adaptation and evaluation process of information technologies and the connections between concepts and differences in accounting management services in Turkey. The situation and determination of the IT applications of Accounting Management were studied. The applications of • Billing • Order Processing • Accounts Receivable/Payable Management • Contract Management • Bank Account Management Were discussed in this study. The IT applications were demonstrated and realized in actual accounting services. The sectoral representative's companies were selected, and the IT application was searched by bibliometric analysis.

Keywords: management, accounting, information technologies, adaptation

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Authors: Alexander Kelíšek, Denisa Janasová, Veronika Mitašová

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Weak signals using is often associated with early warning. It is possible to find a link between early warning, respectively early problems detection and risk management. The idea of early warning is very important in the context of crisis management because of the risk prevention possibility. Weak signals are likened to risk symptoms. Nowadays, their usefulness as a tool of proactive problems solving is emphasized. Based on it, it is possible to use weak signals not only in strategic planning, project management, or early warning system, but also as a subsidiary element in risk management. The main question is how to effectively integrate weak signals into risk management. The main aim of the paper is to point out the possibilities of weak signals using in small and medium enterprises risk management.

Keywords: early warning system, weak signals, risk management, small and medium enterprises (SMEs)

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