Search results for: moisture management
9893 The Study of Spray Drying Process for Skimmed Coconut Milk
Authors: Jaruwan Duangchuen, Siwalak Pathaveerat
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Coconut (Cocos nucifera) belongs to the family Arecaceae. Coconut juice and meat are consumed as food and dessert in several regions of the world. Coconut juice contains low proteins, and arginine is the main amino acid content. Coconut meat is the endosperm of coconut that has nutritional value. It composes of carbohydrate, protein and fat. The objective of this study is utilization of by-products from the virgin coconut oil extraction process by using the skimmed coconut milk as a powder. The skimmed coconut milk was separated from the coconut milk in virgin coconut oil extraction process that consists approximately of protein 6.4%, carbohydrate 7.2%, dietary fiber 0.27 %, sugar 6.27%, fat 3.6 % and moisture content of 86.93%. This skimmed coconut milk can be made to powder for value - added product by using spray drying. The factors effect to the yield and properties of dry skimmed coconut milk in spraying process are inlet, outlet air temperature and the maltodextrin concentration. The percentage of maltodextrin content (15, 20%), outlet air temperature (80 ºC, 85 ºC, 90 ºC) and inlet air temperature (190 ºC, 200 ºC, 210 ºC) were conducted to the skimmed coconut milk spray drying process. The spray dryer was kept air flow rate (0.2698 m3 /s). The result that shown 2.22 -3.23% of moisture content, solubility, bulk density (0.4-0.67g/mL), solubility, wettability (4.04 -19.25 min) for solubility in the water, color, particle size were analyzed for the powder samples. The maximum yield (18.00%) of spray dried coconut milk powder was obtained at 210 °C of temperature, 80°C of outlet temperature and 20% maltodextrin for 27.27 second for drying time. For the amino analysis shown that the high amino acids are Glutamine (16.28%), Arginine (10.32%) and Glycerin (9.59%) by using HPLP method (UV detector).Keywords: skimmed coconut milk, spray drying, virgin coconut oil process (VCO), maltodextrin
Procedia PDF Downloads 3229892 Important Management Competencies: University of Technology Perspective
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
Procedia PDF Downloads 889891 The Agroclimatic Atlas of Croatia for the Periods 1981-2010 and 1991-2020
Authors: Višnjica Vučetić, Mislav Anić, Jelena Bašić, Petra Sviličić, Ivana Tomašević
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The Agroclimatic Atlas of Croatia (Atlas) for the periods 1981–2010 and 1991–2020 is monograph of six chapters in digital form. Detailed descriptions of particular agroclimatological data are given in separate chapters as follows: agroclimatic indices based on air temperature (degree days, Huglin heliothermal index), soil temperature, water balance components (precipitation, potential evapotranspiration, actual evapotranspiration, soil moisture content, runoff, recharge and soil moisture loss) and fire weather indices. The last chapter is a description of the digital methods for the spatial interpolations (R and GIS). The Atlas comprises textual description of the relevant climate characteristic, maps of the spatial distribution of climatological elements at 109 stations (26 stations for soil temperature) and tables of the 30-year mean monthly, seasonal and annual values of climatological parameters at 24 stations. The Atlas was published in 2021, on the seventieth anniversary of the agrometeorology development at the Meteorological and Hydrological Service of Croatia. It is intended to support improvement of sustainable system of agricultural production and forest protection from fire and as a rich source of information for agronomic and forestry experts, but also for the decision-making bodies to use it for the development of strategic plans.Keywords: agrometeorology, agroclimatic indices, soil temperature, water balance components, fire weather index, meteorological and hydrological service of Croatia
Procedia PDF Downloads 1189890 Green Logistics Management and Performance for Thailand’s Logistic Enterprises
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
Procedia PDF Downloads 3899889 The Protection of Assets in the Crisis Management Processes
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
Procedia PDF Downloads 5089888 Exploring Non-Governmental Organizations’ Performance Management: Bahrain Athletics Association as a Case Study
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
Procedia PDF Downloads 3569887 Energy Management Techniques in Mobile Robots
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
Procedia PDF Downloads 2579886 New Approach in Sports Management of Great Sports Events
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
Procedia PDF Downloads 4849885 Characterization of Erodibility Using Soil Strength and Stress-Strain Indices for Soils in Some Selected Sites in Enugu State
Authors: C. C. Egwuonwu, N. A. A. Okereke, K. O. Chilakpu, S. O. Ohanyere
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In this study, initial soil strength indices (qu) and stress-strain characteristics, namely failure strain (ϵf), area under the stress-strain curve up to failure (Is) and stress-strain modulus between no load and failure (Es) were investigated as potential indicators for characterizing the erosion resistance of two compacted soils, namely sandy clay loam (SCL) and clay loam (CL) in some selected sites in Enugu State, Nigeria. The unconfined compressive strength (used in obtaining strength indices) and stress-strain measurements were obtained as a function of moisture content in percentage (mc %) and dry density (γd). Test were conducted over a range of 8% to 30% moisture content and 1.0 g/cm3 to 2.0 g/cm3 dry density at applied loads of 20, 40, 80, 160 and 320 kPa. Based on the results, it was found out that initial soil strength alone was not a good indicator of erosion resistance. For instance, in the comparison of exponents of mc% and γd for jet index or erosion resistance index (Ji) and the strength measurements, qu and Es agree in signs for mc%, but are opposite in signs for γd. Therefore, there is an inconsistency in exponents making it difficult to develop a relationship between the strength parameters and Ji for this data set. In contrast, the exponents of mc% and γd for Ji and ϵf and Is are opposite in signs, there is potential for an inverse relationship. The measured stress-strain characteristics, however, appeared to have potential in providing useful information on erosion resistance. The models developed for the prediction of the extent or the susceptibility of soils to erosion and subjected to sensitivity test on some selected sites achieved over 90% efficiency in their functions.Keywords: characterization of erodibility, selected sites in Enugu state, soil strength, stress-strain indices
Procedia PDF Downloads 4099884 Effectiveness of New Digital Tools on Implementing Quality Management System: An Exploratory Study of French Companies
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
Procedia PDF Downloads 2559883 Types of Innovation Management Office and Their Roles and Responsibilities in Supporting the Innovation Management Process from Organisational Strategic Foresight to Managing Innovation Project Portfolios
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
Procedia PDF Downloads 3889882 SOTM: A New Cooperation Based Trust Management System for VANET
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
Procedia PDF Downloads 4189881 Effect of Soaking Period of Clay on Its California Bearing Ratio Value
Authors: Robert G. Nini
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The quality of road pavement is affected mostly by the type of sub-grade which is acting as road foundation. The roads degradation is related to many factors especially the climatic conditions, the quality, and the thickness of the base materials. The thickness of this layer depends on its California Bearing Ratio (CBR) test value which by its turn is highly affected by the quantity of water infiltrated under the road after heavy rain. The capacity of the base material to drain out its water is predominant factor because any change in moisture content causes change in sub-grade strength. This paper studies the effect of the soaking period of soil especially clay on its CBR value. For this reason, we collected many clayey samples in order to study the effect of the soaking period on its CBR value. On each soil, two groups of experiments were performed: main tests consisting of Proctor and CBR test from one side and from other side identification tests consisting of other tests such as Atterberg limits tests. Each soil sample was first subjected to Proctor test in order to find its optimum moisture content which will be used to perform the CBR test. Four CBR tests were performed on each soil with different soaking period. The first CBR was done without soaking the soil sample; the second one with two days soaking, the third one with four days soaking period and the last one was done under eight days soaking. By comparing the results of CBR tests performed with different soaking time, a more detailed understanding was given to the role of the water in reducing the CBR of soil. In fact, by extending the soaking period, the CBR was found to be reduced quickly the first two days and slower after. A precise reduction factor of the CBR in relation with soaking period was found at the end of this paper.Keywords: California Bearing Ratio, clay, proctor test, soaking period, sub-grade
Procedia PDF Downloads 1269880 Evaluating the Use of Swedish by-Product Foundry Sand in Asphalt Mixtures
Authors: Dina Kuttah
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It is well known that recycling of by-product materials saves natural resources, reduces by-product volumes, and reduces the need for virgin materials. The steel industry produces a myriad of metal components for industrial chains, which in turn generates mineral discarded sand molds. Although these sands are clean before their use, after casting, they may contain contaminants. Therefore, huge quantities of excess by-product foundry sand (BFS) end up occupying large volumes in landfills. In Sweden, approximately 200000 tonnes of excess BFS end up in landfills. The transportation and construction industries have the greatest potential for reuse by-products because they use vast quantities of earthen materials annually. Accordingly, experimental work has been undertaken to evaluate the possible use of two chosen BFS from two Swedish foundries in a conventional Swedish asphalt mixture. The experimental procedure of this research has focused on the dosage, environmental and technical properties of the same mixture type ABT 11 and the same bitumen (160/220) but at different replacement proportions of the conventional fine sand with the two BFS. The environmental requirements, in addition to the technical requirements, namely, void ratio, static indirect tensile strength ratio, and resilient modulus before and after moisture-induced sensitivity tests of the asphalt mixtures, have been investigated in the current study. The test results demonstrated that the BFS from both foundries can be incorporated in the selected asphalt mixture at specified replacement proportions of the conventional fine sand fraction 0-2 mm, as discussed in the paper.Keywords: asphalt mixtures, by-product foundry sand, indirect tensile strength, moisture induced sensitivity tests, resilient modulus
Procedia PDF Downloads 1279879 The Influense of Alternative Farming Systems on Physical Parameters of the Soil
Authors: L. Masilionyte, S. Maiksteniene
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Alternative farming systems are used to cultivate high quality food products and retain the viability and fertility of soil. The field experiments of different farming systems were conducted at Joniškėlis Experimental Station of the Lithuanian Research Centre for Agriculture and Forestry in 2006–2013. The soil of the experimental site was Endocalcari-Endohypogleyic Cambisol (CMg-n-w-can). In different farming systems, farmyard manure, straw and green manure catch crops used for fertilization both in the soil low in humus and in the soil moderate in humus. In the 0–20 cm depth layer, it had a more significant effect on soil moisture than on other physical soil properties. In the agricultural systems, in which catch crops had been grown, soil physical characteristics did not differ significantly before their biomass incorporation, except for the moisture content, which was lower in rainy periods and higher in drier periods than in the soil without catch crops. Soil bulk density and porosity in the topsoil layer were more dependent on soil humus content than on agricultural measures used: in the soil moderate in humus content, compared with the soil low in humus, bulk density was by 1.4 % lower, and porosity by 1.8 % higher. The research findings create a possibility to make improvements in alternative cropping systems by choosing organic fertilizers and catch crops’ combinations that have the sustainable effect on soil and that maintain the sustainability of soil productivity parameters. Rational fertilization systems, securing the stability of soil productivity parameters and crop rotation productivity will promote a development of organic agriculture.Keywords: agro-measures, soil physical parameters, organic farming, sustainable farming
Procedia PDF Downloads 3949878 Development of Extruded Prawn Snack Using Prawn Flavor Powder from Prawn Head Waste
Authors: S. K. Sharma, P. Kumar, Pratibha Singh
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Consumption of SNACK is growing its popularity every day in India and a broad range of these items are available in the market. The end user interest in ready-to-eat snack foods is constantly growing mainly due to their ease, ample accessibility, appearance, taste and texture. Food extrusion has been practiced for over fifty years. Its role was initially limited to mixing and forming cereal products. Although thermoplastic extrusion has been successful for starch products, extrusion of proteins has achieved only limited success. In this study, value-added extruded prawn product was prepared with prawn flavor powder and corn flour using a twin-screw extruder. Prawn flavor concentrates prepared from fresh prawn head (Solenocera indica). To prepare flavor concentrate prawn head washed with potable water and blended with 200ml 3% salt solution per 250gm head weight to make the slurry, which was further put in muslin cloth and boiled with salt and starch solution for 10 minutes, cooled to room temperature and filtered, starch added to the filtrate and made into powder in an electrically drier at 43-450c. The mixture was passed through the twin-screw extruder (co-rotating twin screw extruder - basic technology Pvt. Ltd., Kolkata) which was operated at a particular speed of rotation, die diameter, temperature, moisture, and fish powder concentration. Many trial runs were conducted to set up the process variables. The different extrudes produced after each trail were examined for the quality and characteristics. The effect of temperature, moisture, screw speed, protein, fat, ash and thiobarbituric acid (TBA) number and expansion ratio were studied. In all the four trials, moisture, temperature, speed and die diameter used was 20%, 100°C, 350 rpm and 4 mm, respectively. The ratio of prawn powder and cornstarch used in different trials ranged between 2:98 and 10:90. The storage characteristics of the final product were studied using three different types of packaging under nitrogen flushing, i.e. a- 12-pm polyester, 12-pm metalized polyester, 60-11m polyethylene (metalized polyester a), b- 12-11m metalized polyester, 37.5-11m polyethylene (metalized polyester b), c- 12-11m polyethylene, 9-11m aluminium foil, 37.5-11m polyethylene (aluminium foil). The organoleptic analysis was carried out on a 9-point hedonic scale. The study revealed that the fried product packed in aluminum foil under nitrogen flushing would remain acceptable for more than three months.Keywords: extruded product, prawn flavor, twin-screw extruder, storage characteristics
Procedia PDF Downloads 1359877 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand
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
Procedia PDF Downloads 3759876 Impact of Knowledge Management on Learning Organizations
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
Procedia PDF Downloads 4069875 Effects of Ethylene Scavengering Packaging on the Shelf Life of Edible Mushroom
Authors: Majid Javanmard
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Edible mushrooms are those agricultural products which contain high quantity of protein and can have special role in human diet. So search for methods to increase their shelf life is important. One of these strategies can be use of active packaging for absorb the ethylene which has been studied in present study. In this study, initially, production of impregnating zeolite with potassium permanganate has been studied with zeolite clinoptiolite available in iran. After that, these ethylene scavengers were placed in the package of edible mushrooms and then transferred to the refrigerator with temperature 4c for a period of 20 days. Each 5 days, several experiments accomplished on edible mushrooms such as weight loss, moisture content, color, texture, bacterial experiments and sensory evaluation. After production of impregnating zeolite with potassium permanganate (with a concentration of %2.5, %5, %7.5, %10 and %12.5) by zeolite type clinoptiolite (with mesh 35 and 60), samples have been analyzed with gas chromatography and titration with sodium oxalate. The results showed that zeolite by concentration of %5, %7.5 and %10 potassium permanganate and mesh 60 have a higher efficiency. Results from the experiments on edible mushrooms proved that impregnated zeolite with potassium permanganate have a meaningful influence in prevent the weight loss, decrease of moisture content and L-value, increase of a-value and overall color change (ΔE) and decrease of firmness texture of mushrooms. In addition, these absorbents can influence on decrease microbial load (mesophilic bacteria) rather than control. Generally, concluded that the impregnated zeolite with 10% permanganate potassium has a high efficiency on increase the shelf life of fresh edible mushrooms.Keywords: active packaging, ethylene scavenger, zeolite clinoptiolite, permanganate potassium, shelf life
Procedia PDF Downloads 4069874 Earnings Management and Firm’s Creditworthiness
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
Procedia PDF Downloads 3379873 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia
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
Procedia PDF Downloads 2959872 Nutritional Importance and Functional Properties of Baobab Leaves
Authors: Khadijat Ayanpeju Abdulsalam, Bolanle Mary Olawoye, Paul Babatunde Ayoola
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The potential of Baobab leaves is understudied and not yet fully documented. The purpose of this work is to highlight the important nutritional value and practical qualities of baobab leaves. In this research, proximate analysis was studied to determine the macronutrient quantitative analysis in baobab leaves. Studies were also conducted on other characteristics, such as moisture content, which is significant to the food business since it affects food quality, preservation, and resistance to deterioration. Dietary fiber, which was also studied, has important health benefits, such as lowering blood cholesterol levels by lowering low-density lipoprotein or "bad" cholesterol. It functions as an anti-obesity and anti-diabetic agent, lowering the likelihood of haemorrhoids developing. Additionally, increasing face bulk and short-chain fatty acid synthesis improves gastrointestinal health and overall wellness. Baobab leaves had a moisture content of 6.4%, fat of 16.1%, ash of 3.2%, protein of 18.7%, carbohydrate 57.2% and crude fiber of 4.1%. The minerals determined in the sample of baobab leaves are Ca, Fe, Mg, K, Na, P, and Zn with Potassium (347.6±0.70) as the most abundant mineral while Zn (9.31±0.60) is the least abundant. The functional properties studied include pH, gelation temperature, bulk density, water absorption capacity, oil absorption capacity, foaming property, emulsifying property, and stability and swelling capacity, which are 8.72, 29, 0.39, 138, 98.20, 0.80, 72.80, and 73.50 respectively. The Fourier Transform InfraRed absorption spectra show bands like C=O, C-Cl and N-H. Baobab leaves are edible, nutritious, and non-toxic, as the mineral contents are within the required range.Keywords: dietary fibre, proximate analysis, macronutrients, minerals, baobab leaves, frequency range
Procedia PDF Downloads 599871 Application of New Sprouted Wheat Brine for Delicatessen Products From Horse Meat, Beef and Pork
Authors: Gulmira Kenenbay, Urishbay Chomanov, Aruzhan Shoman, Rabiga Kassimbek
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The main task of the meat-processing industry is the production of meat products as the main source of animal protein, ensuring the vital activity of the human body, in the required volumes, high quality, diverse assortment. Providing the population with high-quality food products what are biologically full, balanced in composition of basic nutrients and enriched by targeted physiologically active components, is one of the highest priority scientific and technical problems to be solved. In this regard, the formulation of a new brine from sprouted wheat for meat delicacies from horse meat, beef and pork has been developed. The new brine contains flavored aromatic ingredients, juice of the germinated wheat and vegetable juice. The viscosity of meat of horse meat, beef and pork were studied during massaging. Thermodynamic indices, water activity and binding energy of horse meat, beef and pork with application of new brine are investigated. A recipe for meat products with vegetable additives has been developed. Organoleptic evaluation of meat products was carried out. Physicochemical parameters of meat products with vegetable additives are carried out. Analysis of the obtained data shows that the values of the index aw (water activity) and the binding energy of moisture in the experimental samples of meat products are higher than in the control samples. It has been established by investigations that with increasing water activity and the binding energy of moisture, the tenderness of ready meat delicacies increases with the use of a new brine.Keywords: compounding, functional products, delicatessen products, brine, vegetable additives
Procedia PDF Downloads 1699870 A Feasibility Study on Producing Bio-Coal from Orange Peel Residue by Using Torrefaction
Authors: Huashan Tai, Chien-Hui Lung
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Nowadays people use massive fossil fuels which not only cause environmental impacts and global climate change, but also cause the depletion of non-renewable energy such as coal and oil. Bioenergy is currently the most widely used renewable energy, and agricultural waste is one of the main raw materials for bioenergy. In this study, we use orange peel residue, which is easier to collect from agricultural waste to produce bio-coal by torrefaction. The orange peel residue (with 25 to 30% moisture) was treated by torrefaction, and the experiments were conducted with initial temperature at room temperature (approximately at 25° C), with heating rates of 10, 30, and 50°C / min, with terminal temperatures at 150, 200, 250, 300, 350℃, and with residence time of 10, 20, and 30 minutes. The results revealed that the heating value, ash content and energy densification ratio of the solid products after torrefaction are in direct proportion to terminal temperatures and residence time, and are inversely proportional to heating rates. The moisture content, solid mass yield, energy yield, and volumetric energy density of the solid products after torrefaction are inversely proportional to terminal temperatures and residence time, and are in direct proportion to heating rates. In conclusion, we found that the heating values of the solid products were 1.3 times higher than those of the raw orange peels before torrefaction, and the volumetric energy densities were increased by 1.45 times under operating parameters with terminal temperature at 250°C, residence time of 10 minutes, and heating rate of 10°C / min of torrefaction. The results indicated that the residue of orange peel treated by torrefaction improved its energy density and fuel properties, and became more suitable for bio-fuel applications.Keywords: biomass energy, orange, torrefaction
Procedia PDF Downloads 2829869 The Effects of Wood Ash on Ignition Point of Wood
Authors: K. A. Ibe, J. I. Mbonu, G. K. Umukoro
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The effects of wood ash on the ignition point of five common tropical woods in Nigeria were investigated. The ash and moisture contents of the wood saw dust from Mahogany (Khaya ivorensis), Opepe (Sarcocephalus latifolius), Abura (Hallealedermannii verdc), Rubber (Heavea brasilensis) and Poroporo (Sorghum bicolour) were determined using a furnace (Vecstar furnaces, model ECF2, serial no. f3077) and oven (Genlab laboratory oven, model MINO/040) respectively. The metal contents of the five wood sawdust ash samples were determined using a Perkin Elmer optima 3000 dv atomic absorption spectrometer while the ignition points were determined using Vecstar furnaces model ECF2. Poroporo had the highest ash content, 2.263 g while rubber had the least, 0.710 g. The results for the moisture content range from 2.971 g to 0.903 g. Magnesium metal had the highest concentration of all the metals, in all the wood ash samples; with mahogany ash having the highest concentration, 9.196 ppm while rubber ash had the least concentration of magnesium metal, 2.196 ppm. The ignition point results showed that the wood ashes from mahogany and opepe increased the ignition points of the test wood samples when coated on them while the ashes from poroporo, rubber and abura decreased the ignition points of the test wood samples when coated on them. However, Opepe saw dust ash decreased the ignition point in one of the test wood samples, suggesting that the metal content of the test wood sample was more than that of the Opepe saw dust ash. Therefore, Mahogany and Opepe saw dust ashes could be used in the surface treatment of wood to enhance their fire resistance or retardancy. However, the caution to be exercised in this application is that the metal content of the test wood samples should be evaluated as well.Keywords: ash, fire, ignition point, retardant, wood saw dust
Procedia PDF Downloads 3719868 The Influence of Work Experience on Conflict Management Styles of Organizational Members
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
Procedia PDF Downloads 3889867 Impact of Microwave and Air Velocity on Drying Kinetics and Rehydration of Potato Slices
Authors: Caiyun Liu, A. Hernandez-Manas, N. Grimi, E. Vorobiev
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Drying is one of the most used methods for food preservation, which extend shelf life of food and makes their transportation, storage and packaging easier and more economic. The commonly dried method is hot air drying. However, its disadvantages are low energy efficiency and long drying times. Because of the high temperature during the hot air drying, the undesirable changes in pigments, vitamins and flavoring agents occur which result in degradation of the quality parameters of the product. Drying process can also cause shrinkage, case hardening, dark color, browning, loss of nutrients and others. Recently, new processes were developed in order to avoid these problems. For example, the application of pulsed electric field provokes cell membrane permeabilisation, which increases the drying kinetics and moisture diffusion coefficient. Microwave drying technology has also several advantages over conventional hot air drying, such as higher drying rates and thermal efficiency, shorter drying time, significantly improved product quality and nutritional value. Rehydration kinetics of dried product is a very important characteristic of dried products. Current research has indicated that the rehydration ratio and the coefficient of rehydration are dependent on the processing conditions of drying. The present study compares the efficiency of two processes (1: room temperature air drying, 2: microwave/air drying) in terms of drying rate, product quality and rehydration ratio. In this work, potato slices (≈2.2g) with a thickness of 2 mm and diameter of 33mm were placed in the microwave chamber and dried. Drying kinetics and drying rates of different methods were determined. The process parameters included inlet air velocity (1 m/s, 1.5 m/s, 2 m/s) and microwave power (50 W, 100 W, 200 W and 250 W) were studied. The evolution of temperature during microwave drying was measured. The drying power had a strong effect on drying rate, and the microwave-air drying resulted in 93% decrease in the drying time when the air velocity was 2 m/s and the power of microwave was 250 W. Based on Lewis model, drying rate constants (kDR) were determined. It was observed an increase from kDR=0.0002 s-1 to kDR=0.0032 s-1 of air velocity of 2 m/s and microwave/air (at 2m/s and 250W) respectively. The effective moisture diffusivity was calculated by using Fick's law. The results show an increase of effective moisture diffusivity from 7.52×10-11 to 2.64×10-9 m2.s-1 for air velocity of 2 m/s and microwave/air (at 2m/s and 250W) respectively. The temperature of the potato slices increased for higher microwaves power, but decreased for higher air velocity. The rehydration ratio, defined as the weight of the the sample after rehydration per the weight of dried sample, was determined at different water temperatures (25℃, 50℃, 75℃). The rehydration ratio increased with the water temperature and reached its maximum at the following conditions: 200 W for the microwave power, 2 m/s for the air velocity and 75°C for the water temperature. The present study shows the interest of microwave drying for the food preservation.Keywords: drying, microwave, potato, rehydration
Procedia PDF Downloads 2649866 Linking Corporate Entrepreneurship with Human Resources Management Practices
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
Procedia PDF Downloads 4049865 Application of Griddization Management to Construction Hazard Management
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
Procedia PDF Downloads 2659864 An Information System for Strategic Performance Scoring in Municipal Management
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
Procedia PDF Downloads 758