Search results for: quality of accounting information
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 18815

Search results for: quality of accounting information

18515 Construction Quality Perception of Construction Professionals and Their Expectations from a Quality Improvement Technique in Pakistan

Authors: Muhammad Yousaf Sadiq

Abstract:

The complexity arises in defining the construction quality due to its perception, based on inherent market conditions and their requirements, the diversified stakeholders itself and their desired output. An quantitative survey based approach was adopted in this constructive study. A questionnaire-based survey was conducted for the assessment of construction Quality perception and expectations in the context of quality improvement technique. The survey feedback of professionals of the leading construction organizations/companies of Pakistan construction industry were analyzed. The financial capacity, organizational structure, and construction experience of the construction firms formed basis for their selection. The quality perception was found to be project-scope-oriented and considered as an excess cost for a construction project. Any quality improvement technique was expected to maximize the profit for the employer, by improving the productivity in a construction project. The study is beneficial for the construction professionals to assess the prevailing construction quality perception and the expectations from implementation of any quality improvement technique in construction projects.

Keywords: construction quality, expectation, improvement, perception

Procedia PDF Downloads 454
18514 Data Collection in Protected Agriculture for Subsequent Big Data Analysis: Methodological Evaluation in Venezuela

Authors: Maria Antonieta Erna Castillo Holly

Abstract:

During the last decade, data analysis, strategic decision making, and the use of artificial intelligence (AI) tools in Latin American agriculture have been a challenge. In some countries, the availability, quality, and reliability of historical data, in addition to the current data recording methodology in the field, makes it difficult to use information systems, complete data analysis, and their support for making the right strategic decisions. This is something essential in Agriculture 4.0. where the increase in the global demand for fresh agricultural products of tropical origin, during all the seasons of the year requires a change in the production model and greater agility in the responses to the consumer market demands of quality, quantity, traceability, and sustainability –that means extensive data-. Having quality information available and updated in real-time on what, how much, how, when, where, at what cost, and the compliance with production quality standards represents the greatest challenge for sustainable and profitable agriculture in the region. The objective of this work is to present a methodological proposal for the collection of georeferenced data from the protected agriculture sector, specifically in production units (UP) with tall structures (Greenhouses), initially for Venezuela, taking the state of Mérida as the geographical framework, and horticultural products as target crops. The document presents some background information and explains the methodology and tools used in the 3 phases of the work: diagnosis, data collection, and analysis. As a result, an evaluation of the process is carried out, relevant data and dashboards are displayed, and the first satellite maps integrated with layers of information in a geographic information system are presented. Finally, some improvement proposals and tentatively recommended applications are added to the process, understanding that their objective is to provide better qualified and traceable georeferenced data for subsequent analysis of the information and more agile and accurate strategic decision making. One of the main points of this study is the lack of quality data treatment in the Latin America area and especially in the Caribbean basin, being one of the most important points how to manage the lack of complete official data. The methodology has been tested with horticultural products, but it can be extended to other tropical crops.

Keywords: greenhouses, protected agriculture, data analysis, geographic information systems, Venezuela

Procedia PDF Downloads 115
18513 Capital Market Reaction to Governance and Disclosure Violations: Evidence from the Saudi Arabian Capital Market

Authors: Nasser Alsadoun

Abstract:

Today's companies in Saudi Arabian capital market must comply with strict criteria and adhere to rigid corporate governance rules and continuous disclosure requirements. Unlike other regulators in the region, decision makers of the Capital Market Authority (hereafter CMA) of Saudi Arabia believes that the announcements of economic sanctions and penalties for non-compliance firms will foster more effective regulatory compliance and hence improve the quality of financial reporting. An implied argument put forward by the opponents, however, states that such penalties are unnecessary and stated to be onerous for non-compliance firms. Over that last years, the CMA has publicly announced several economic fines levied on some listed companies for their failing to comply with corporate governance and continuous disclosure regulation clauses, with the amount of fine levied ranges between 50,000 SR to 100,000 SR for each failing. Economic theory suggests that rational investors make decisions based on a cost-benefit principal. The regulatory intervention made by CMA on the announcement of economic sanctions has been costly to the society (economy) hoping that it improves the transparency of financial statements. It is argued, therefore, that threat of regulators and economic sanctions will provide incentives for firms’ managers to report more relevant and reliable accounting information, and the benefit of such announcements is likely to be reflected in the context of the quality of the financial reports. Yet, the economic consequences of the revealed fines announcement for non-compliance firms in Saudi Arabian market have not been examined. Thus, this study attempts to empirically examine whether market participants are pricing the supposed benefits of rigid governance and disclosure rules in the Saudi market. The study employs an event study methodology to assess the impact of CMA economic sanctions announcements on the market price of non-compliance firms. The study also estimates and examines bid–ask spread behavior of violated firms around the CMA announcements. The findings indicate that the CMA fines announcements for failing to comply with governance and disclosure rules do not appear to play any significant role in securities pricing. In addition, tests of bid-ask behavior does not indicate any significant increases in information asymmetry surrounding these announcements. While the CMA has developed many goals to increase the awareness of listed companies with the best governance and disclosure practices, it seems they have to develop more goals to improve market efficiency and increase investors and public awareness.

Keywords: governance and disclosure violations, financial reporting quality, regulatory intervention, market efficiency

Procedia PDF Downloads 291
18512 Financial Audit Planning: Its Importance in Kosovo Entrepreneurship

Authors: Shpetim Rezniqi

Abstract:

Over the years has increased, and increasingly has become necessary to make audit of financial statements. An auditor to perform an audit, should plan its audit in order to provide a high-quality audit and to be performed in an economic, efficient, effective and timely. This phase of the audit is also important stages of reach to the final goal of an audit to be professional and based in Kosovo and International Standards on Auditing. Always considering Kosovo as a new state and once out of war, where everything in its entrepreneurship started from the lowest stage of economic development and aim at development and regional and European integration, planning and performing audit becomes even more important.

Keywords: control, accounting, planning, analysis

Procedia PDF Downloads 499
18511 Model for Assessment of Quality Airport Services

Authors: Cristina da Silva Torres, José Luis Duarte Ribeiro, Maria Auxiliadora Cannarozzo Tinoco

Abstract:

As a result of the rapid growth of the Brazilian Air Transport, many airports are at the limit of their capacities and have a reduction in the quality of services provided. Thus, there is a need of models for assessing the quality of airport services. Because of this, the main objective of this work is to propose a model for the evaluation of quality attributes in airport services. To this end, we used the method composed by literature review and interview. Structured a working method composed by 5 steps, which resulted in a model to evaluate the quality of airport services, consisting of 8 dimensions and 45 attributes. Was used as base for model definition the process mapping of boarding and landing processes of passengers and luggage. As a contribution of this work is the integration of management process with structuring models to assess the quality of services in airport environments.

Keywords: quality airport services, model for identification of attributes quality, air transport, passenger

Procedia PDF Downloads 510
18510 Requirements for a Shared Management of State-Owned Building in the Archaeological Park of Pompeii

Authors: Maria Giovanna Pacifico

Abstract:

Maintenance, in Italy, is not yet a consolidated practice despite the benefits that could come from. Among the main reasons, there are the lack of financial resources and personnel in the public administration and a general lack of knowledge about how to activate and to manage a prevented and programmed maintenance. The experimentation suggests that users and tourists could be involved in the maintenance process from the knowledge phase to the monitoring ones by using mobile devices. The goal is to increase the quality of Facility Management for cultural heritage, prioritizing usage needs, and limiting interference between the key stakeholders. The method simplifies the consolidated procedures for the Information Systems, avoiding a loss in terms of quality and amount of information by focusing on the users' requirements: management economy, user safety, accessibility, and by receiving feedback information to define a framework that will lead to predictive maintenance. This proposal was designed to be tested in the Archaeological Park of Pompeii on the state property asset.

Keywords: asset maintenance, key stakeholders, Pompeii, user requirement

Procedia PDF Downloads 103
18509 The Mediating Role of Bank Image in Customer Satisfaction Building

Authors: H. Emari, Z. Emari

Abstract:

The main objective of this research was to determine the dimensions of service quality in the banking industry of Iran. For this purpose, the study empirically examined the European perspective suggesting that service quality consists of three dimensions, technical, functional and image. This research is an applied research and its strategy is casual strategy. A standard questionnaire was used for collecting the data. 287 customers of Melli Bank of Northwest were selected through cluster sampling and were studied. The results from a banking service sample revealed that the overall service quality is influenced more by a consumer’s perception of technical quality than functional quality. Accordingly, the Gronroos model is a more appropriate representation of service quality than the American perspective with its limited concentration on the dimension of functional quality in the banking industry of Iran. So, knowing the key dimensions of the quality of services in this industry and planning for their improvement can increase the satisfaction of customers and productivity of this industry.

Keywords: technical quality, functional quality, banking, image, mediating role

Procedia PDF Downloads 351
18508 Application of Hyperbinomial Distribution in Developing a Modified p-Chart

Authors: Shourav Ahmed, M. Gulam Kibria, Kais Zaman

Abstract:

Control charts graphically verify variation in quality parameters. Attribute type control charts deal with quality parameters that can only hold two states, e.g., good or bad, yes or no, etc. At present, p-control chart is most commonly used to deal with attribute type data. In construction of p-control chart using binomial distribution, the value of proportion non-conforming must be known or estimated from limited sample information. As the probability distribution of fraction non-conforming (p) is considered in hyperbinomial distribution unlike a constant value in case of binomial distribution, it reduces the risk of false detection. In this study, a statistical control chart is proposed based on hyperbinomial distribution when prior estimate of proportion non-conforming is unavailable and is estimated from limited sample information. We developed the control limits of the proposed modified p-chart using the mean and variance of hyperbinomial distribution. The proposed modified p-chart can also utilize additional sample information when they are available. The study also validates the use of modified p-chart by comparing with the result obtained using cumulative distribution function of hyperbinomial distribution. The study clearly indicates that the use of hyperbinomial distribution in construction of p-control chart yields much accurate estimate of quality parameters than using binomial distribution.

Keywords: binomial distribution, control charts, cumulative distribution function, hyper binomial distribution

Procedia PDF Downloads 258
18507 An Evaluation of ISO 9001:2008 and ISO 9001:2015 Standard Changes in Quality Management System

Authors: Filiz Ersoz, Deniz Merdin, Taner Ersoz

Abstract:

The objective of this study provides an insight into enterprises, who need to carry on their sustainability in harmony with the changing competition conditions, technology and laws, regarding the ISO 9001:2015. In the study, ISO 9001:2015, which is planned to be put in force and exists as a draft, was studied and its differences from the previous standard, ISO 9001:2008, were determined. To find out the differences, a survey was conducted among enterprises that implement a quality system. According to the findings obtained at the end of the study, it was observed that the enterprises attach importance to quality and follow the developments about quality management system, and they find the changes in the new draft document necessary.

Keywords: ISO 9001, quality, quality management system, quality revision

Procedia PDF Downloads 231
18506 A Business-to-Business Collaboration System That Promotes Data Utilization While Encrypting Information on the Blockchain

Authors: Hiroaki Nasu, Ryota Miyamoto, Yuta Kodera, Yasuyuki Nogami

Abstract:

To promote Industry 4.0 and Society 5.0 and so on, it is important to connect and share data so that every member can trust it. Blockchain (BC) technology is currently attracting attention as the most advanced tool and has been used in the financial field and so on. However, the data collaboration using BC has not progressed sufficiently among companies on the supply chain of manufacturing industry that handle sensitive data such as product quality, manufacturing conditions, etc. There are two main reasons why data utilization is not sufficiently advanced in the industrial supply chain. The first reason is that manufacturing information is top secret and a source for companies to generate profits. It is difficult to disclose data even between companies with transactions in the supply chain. In the blockchain mechanism such as Bitcoin using PKI (Public Key Infrastructure), in order to confirm the identity of the company that has sent the data, the plaintext must be shared between the companies. Another reason is that the merits (scenarios) of collaboration data between companies are not specifically specified in the industrial supply chain. For these problems this paper proposes a Business to Business (B2B) collaboration system using homomorphic encryption and BC technique. Using the proposed system, each company on the supply chain can exchange confidential information on encrypted data and utilize the data for their own business. In addition, this paper considers a scenario focusing on quality data, which was difficult to collaborate because it is a top secret. In this scenario, we show a implementation scheme and a benefit of concrete data collaboration by proposing a comparison protocol that can grasp the change in quality while hiding the numerical value of quality data.

Keywords: business to business data collaboration, industrial supply chain, blockchain, homomorphic encryption

Procedia PDF Downloads 113
18505 Information Overload, Information Literacy and Use of Technology by Students

Authors: Elena Krelja Kurelović, Jasminka Tomljanović, Vlatka Davidović

Abstract:

The development of web technologies and mobile devices makes creating, accessing, using and sharing information or communicating with each other simpler every day. However, while the amount of information constantly increasing it is becoming harder to effectively organize and find quality information despite the availability of web search engines, filtering and indexing tools. Although digital technologies have overall positive impact on students’ lives, frequent use of these technologies and digital media enriched with dynamic hypertext and hypermedia content, as well as multitasking, distractions caused by notifications, calls or messages; can decrease the attention span, make thinking, memorizing and learning more difficult, which can lead to stress and mental exhaustion. This is referred to as “information overload”, “information glut” or “information anxiety”. Objective of this study is to determine whether students show signs of information overload and to identify the possible predictors. Research was conducted using a questionnaire developed for the purpose of this study. The results show that students frequently use technology (computers, gadgets and digital media), while they show moderate level of information literacy. They have sometimes experienced symptoms of information overload. According to the statistical analysis, higher frequency of technology use and lower level of information literacy are correlated with larger information overload. The multiple regression analysis has confirmed that the combination of these two independent variables has statistically significant predictive capacity for information overload. Therefore, the information science teachers should pay attention to improving the level of students’ information literacy and educate them about the risks of excessive technology use.

Keywords: information overload, computers, mobile devices, digital media, information literacy, students

Procedia PDF Downloads 259
18504 Exploring the Perspective of Service Quality in mHealth Services during the COVID-19 Pandemic

Authors: Wan-I Lee, Nelio Mendoza Figueredo

Abstract:

The impact of COVID-19 has a significant effect on all sectors of society globally. Health information technology (HIT) has become an effective health strategy in this age of distancing. In this regard, Mobile Health (mHealth) plays a critical role in managing patient and provider workflows during the COVID-19 pandemic. Therefore, the users' perception of service quality about mHealth services plays a significant role in shaping confidence and subsequent behaviors regarding the mHealth users' intention of use. This study's objective was to explore levels of user attributes analyzed by a qualitative method of how health practitioners and patients are satisfied or dissatisfied with using mHealth services; and analyzed the users' intention in the context of Taiwan during the COVID-19 pandemic. This research explores the experienced usability of a mHealth services during the Covid-19 pandemic. This study uses qualitative methods that include in-depth and semi-structured interviews that investigate participants' perceptions and experiences and the meanings they attribute to them. The five cases consisted of health practitioners, clinic staff, and patients' experiences using mHealth services. This study encourages participants to discuss issues related to the research question by asking open-ended questions, usually in one-to-one interviews. The findings show the positive and negative attributes of mHealth service quality. Hence, the significant importance of patients' and health practitioners' issues on several dimensions of perceived service quality is system quality, information quality, and interaction quality. A concept map for perceptions regards to emergency uses' intention of mHealth services process is depicted. The findings revealed that users pay more attention to "Medical care", "ease of use" and "utilitarian benefits" and have less importance for "Admissions and Convenience" and "Social influence". To improve mHealth services, the mHealth providers and health practitioners should better manage users' experiences to enhance mHealth services. This research contributes to the understanding of service quality issues in mHealth services during the COVID-19 pandemic.

Keywords: COVID-19, mobile health, service quality, use intention

Procedia PDF Downloads 131
18503 Meta-analysis of Technology Acceptance for Mobile and Digital Libraries in Academic Settings

Authors: Nosheen Fatima Warraich

Abstract:

One of the most often used models in information system (IS) research is the technology acceptance model (TAM). This meta-analysis aims to measure the relationship between TAM variables, Perceived Ease of Use (PEOU), and Perceived Usefulness (PU) with users’ attitudes and behavioral intention (BI) in mobile and digital libraries context. It also examines the relationship of external variables (information quality and system quality) with TAM variables (PEOU and PU) in digital libraries settings. This meta-analysis was performed through PRISMA-P guidelines. Four databases (Google Scholar, Web of Science, Scopus, and LISTA) were utilized for searching, and the search was conducted according to defined criteria. The findings of this study revealed a large effect size of PU and PEOU with BI. There was also a large effect size of PU and PEOU with attitude. A medium effect size was found between SysQ -> PU, InfoQ-> PU, and SysQ -> PEOU. However, there was a small effect size between InfoQ and PEOU. It fills the literature gap and also confirms that TAM is a valid model for the acceptance and use of technology in mobile and digital libraries context. Thus, its findings would be helpful for developers and designers in designing and developing mobile library apps. It will also be beneficial for library authorities and system librarians in designing and developing digital libraries in academic settings.

Keywords: technology acceptance model (tam), perceived ease of use, perceived usefulness, information quality, system quality, meta-analysis, systematic review, digital libraries, and mobile library apps.

Procedia PDF Downloads 53
18502 Evaluating Electronic Service Quality in Banking Iran

Authors: Vahid Bairami Rad

Abstract:

With the rapid growth of the Internet and the globalization of the market, most enterprises are trying to attract and win customers in the highly competitive electronic market. Better e-service quality will enhance the relationship with customers and their satisfaction. So the measurement of eservice quality is very important but it is a complex process due to the complex nature of services. Literature predicts that there is a lack of universal definition of e-service quality. The e-service quality measures in banking have great importance in achieving high customer base. This paper proposes a conceptual model for measuring e-service quality in Iranian Banking Iran. Nine dimensions reliability, ease of use, personalization, security and trust, website aesthetic, responsiveness, contact and speed of delivery had been identified. The results of this paper may help to develop a proper scale to measure the e-service quality in Iranian Banking Industry, which may assist to maintain and improve the performance and effectiveness of e-service quality to retain customers.

Keywords: electronic banking, Dimensions, customer service quality, electronic, communication

Procedia PDF Downloads 478
18501 MRI Quality Control Using Texture Analysis and Spatial Metrics

Authors: Kumar Kanudkuri, A. Sandhya

Abstract:

Typically, in a MRI clinical setting, there are several protocols run, each indicated for a specific anatomy and disease condition. However, these protocols or parameters within them can change over time due to changes to the recommendations by the physician groups or updates in the software or by the availability of new technologies. Most of the time, the changes are performed by the MRI technologist to account for either time, coverage, physiological, or Specific Absorbtion Rate (SAR ) reasons. However, giving properly guidelines to MRI technologist is important so that they do not change the parameters that negatively impact the image quality. Typically a standard American College of Radiology (ACR) MRI phantom is used for Quality Control (QC) in order to guarantee that the primary objectives of MRI are met. The visual evaluation of quality depends on the operator/reviewer and might change amongst operators as well as for the same operator at various times. Therefore, overcoming these constraints is essential for a more impartial evaluation of quality. This makes quantitative estimation of image quality (IQ) metrics for MRI quality control is very important. So in order to solve this problem, we proposed that there is a need for a robust, open-source, and automated MRI image control tool. The Designed and developed an automatic analysis tool for measuring MRI image quality (IQ) metrics like Signal to Noise Ratio (SNR), Signal to Noise Ratio Uniformity (SNRU), Visual Information Fidelity (VIF), Feature Similarity (FSIM), Gray level co-occurrence matrix (GLCM), slice thickness accuracy, slice position accuracy, High contrast spatial resolution) provided good accuracy assessment. A standardized quality report has generated that incorporates metrics that impact diagnostic quality.

Keywords: ACR MRI phantom, MRI image quality metrics, SNRU, VIF, FSIM, GLCM, slice thickness accuracy, slice position accuracy

Procedia PDF Downloads 141
18500 Quality Culture Framework Proposal for Libyan Industrial Companies

Authors: Mostafa Ahmed Shokshok

Abstract:

Libyan industrial companies face many challenges in today's competitive market. Quality management culture approaches is one of these challenges which may furnish the road to the Libyan industrial companies to effectively empower their employees and improve their ability to respond to the international competition. The primary objective of this paper is to design a practical approach to guide Libyan industrial companies toward successful quality culture implementation.

Keywords: TQM, quality culture, Libyan manufacturing industries, quality framework

Procedia PDF Downloads 397
18499 SolarSPELL Case Study: Pedagogical Quality Indicators to Evaluate Digital Library Resources

Authors: Lorena Alemán de la Garza, Marcela Georgina Gómez-Zermeño

Abstract:

This paper presents the SolarSPELL case study that aims to generate information on the use of indicators that help evaluate the pedagogical quality of a digital library resources. SolarSPELL is a solar-powered digital library with WiFi connectivity. It offers a variety of open educational resources selected for their potential for the digital transformation of educational practices and the achievement of the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States. The case study employed a quantitative methodology and the research instrument was applied to 55 teachers, directors and librarians. The results indicate that it is possible to strengthen the pedagogical quality of open educational resources, through actions focused on improving temporal and technological parameters. They also reveal that users believe that SolarSPELL improves the teaching-learning processes and motivates the teacher to improve his or her development. This study provides valuable information on a tool that supports teaching-learning processes and facilitates connectivity with renewable energies that improves the teacher training in active methodologies for ecosystem learning.

Keywords: educational innovation, digital library, pedagogical quality, solar energy, teacher training, sustainable development

Procedia PDF Downloads 108
18498 A New Categorization of Image Quality Metrics Based on a Model of Human Quality Perception

Authors: Maria Grazia Albanesi, Riccardo Amadeo

Abstract:

This study presents a new model of the human image quality assessment process: the aim is to highlight the foundations of the image quality metrics proposed in literature, by identifying the cognitive/physiological or mathematical principles of their development and the relation with the actual human quality assessment process. The model allows to create a novel categorization of objective and subjective image quality metrics. Our work includes an overview of the most used or effective objective metrics in literature, and, for each of them, we underline its main characteristics, with reference to the rationale of the proposed model and categorization. From the results of this operation, we underline a problem that affects all the presented metrics: the fact that many aspects of human biases are not taken in account at all. We then propose a possible methodology to address this issue.

Keywords: eye-tracking, image quality assessment metric, MOS, quality of user experience, visual perception

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18497 Self-Determination Needs, Coping Strategies and Quality of Life Among Chronic Non-Specific Lower Back Pain Patients

Authors: Zubana Afzal, Afsheen Massod

Abstract:

This quantitative study was carried out in order to explore the role of coping strategies as an explanatory mechanism in the relationship between self-determination needs and quality of life. A cross-sectional survey research design was conducted using scales such as the Basic Psychological Needs Scale (Deci&Ryan, 2000) to measure self-determination-based needs, Pain Coping Strategies Questionnaire (Harland &Georgieff, 2003), and Quality of Life Brief (The WHOQOL Group, 1998), in translated form in addition to a demographic information sheet. The sample comprised 120 (Women=63, Men=57), taken from different hospitals in Lahore, Multan, and Gojra. Descriptive and Inferential analyses were executed through SPSS version 23.00. All self-determination needs were found in result to be significantly and positively correlated with diversion and cognitive pain coping strategies, physical, psychological, social, and environmental quality of life, and significantly negatively correlated with catastrophizing and reinterpreting pain coping strategies. Cognitive and diversion pain coping strategies were found to be significantly and positively associated with all physical, psychological, social, and environmental quality of life. The regression analyses revealed that the strongest predictors were autonomy, cognitive and diversion pain coping strategies in predicting quality of life. All coping strategies except reinterpreting played a mediating role between self-determination needs and quality of life. The findings can lead to a better understanding of the role of self-determination needs and pain coping strategies in determining the quality of life among chronic non-specific lower back pain patients.

Keywords: quality of life, chronic lower back pain, coping strategies, self determination needs

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18496 Opportunity Cost of Producing Sugarcane, Sweet Orange and Soybean in Sri Lankan Context: An Economic Analysis

Authors: Tharsinithevy Kirupananthan

Abstract:

This study analyzed the decision on growing three different crops which suit dry zone of Sri Lanka using the opportunity cost concept in economics. The variable cost of production of sugar cane, sweet orange, and soybean was 112,418.76, 13,463 and 10,928.08 Sri Lankan Rs. (LKR) per acre in the dry zone of Sri Lanka. The yield of the sugar cane, sweet orange, and soybean were 49.33 tons, 25,595 fruits, and 1032 kg per acre. The market price of the sugar cane, sweet orange, and soybean were 4200 LKR/ton, LKR 14.66 per fruit and LKR 89.69 per kg. The market value or the total income of the sugar cane, sweet orange, and soybean were LKR 207194.4, 283090.74, and 92560.08. The accounting profit of the sugar cane, sweet orange, and soybean was 94,775.64, 269,627.74, and 81,632 LKR per acre. Therefore, the opportunity cost of sugarcane per acre in terms of accounting profit was LKR. 269,627.74 from sweet orange and LKR 81,632 from soybean. The highest opportunity cost per acre in terms of accounting profit was found when soybean is produced instead of sweet orange. The opportunity cost which compared among the crops in terms of market value for sugar cane per acre was LKR 283090.74 of sweet orange and LKR 92560.08 of soybean. The highest opportunity cost both in terms of accounting profit and market value was found when growing soybean instead of sweet orange by using the resource per acre of land. The economic profit of sugar cane production in place of sweet orange was LKR -188315.1 per acre. The highest economic profit LKR 177067.66 was found when sweet orange is produced in place of soybean. A positive value of economic profit was found in all combination of sweet orange production without considering the first harvest duration of the crop.

Keywords: agricultural economics, crop, opportunity cost, Sri Lanka

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18495 An Investigation on the Internal Quality Assurance System of Higher Education in Indonesia

Authors: Andi Mursidi

Abstract:

This study aims to investigate why the internal quality assurance system as the basis for the assessment of external quality assurance systems is not well developed at universities in Indonesia. To answer this problem, technical analysis used single instrumental case study with the respondents from ten universities. The findings of this study are the internal quality assurance system that is applied so far (1) only to gain accreditation; and (2) considered as a liability rather than as a necessity to meet the demands of quality standards. It needs strong commitment from internal stakeholders at the college/university to establish internal quality assurance systems that exceed the national standards of higher education. A high quality college/ university will have a good accreditation rank.

Keywords: internal stakeholders, internal quality assurance system, commitment, higher education

Procedia PDF Downloads 268
18494 Groundwater Quality Assessment Using Water Quality Index and Geographical Information System Techniques: A Case Study of Busan City, South Korea

Authors: S. Venkatramanan, S. Y. Chung, S. Selvam, E. E. Hussam, G. Gnanachandrasamy

Abstract:

The quality of groundwater was evaluated by major ions concentration around Busan city, South Korea. The groundwater samples were collected from 40 wells. The order of abundance of major cations concentration in groundwater is Na > Ca > Mg > K, in case of anions are Cl > HCO₃ > SO₄ > NO₃ > F. Based on Piper’s diagram Ca (HCO₃)₂, CaCl₂, and NaCl are the leading groundwater types. While Gibbs diagram suggested that most of groundwater samples belong to rock-weathering zone. Hydrogeochemical condition of groundwater in this city is influenced by evaporation, ion exchange and dissolution of minerals. Water Quality Index (WQI) revealed that 86 % of the samples belong to excellent, 2 % good, 4 % poor to very poor and 8 % unsuitable categories. The results of sodium absorption ratio (SAR), Permeability Index (PI), Residual Sodium Carbonate (RSC) and Magnesium Hazard (MH) exhibit that most of the groundwater samples are suitable for domestic and irrigation purposes.

Keywords: WQI (Water Quality Index), saturation index, groundwater types, ion exchange

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18493 Developing an Audit Quality Model for an Emerging Market

Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri

Abstract:

The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.

Keywords: audit quality, integrated audit quality model, demand for audit service, supply of audit, grounded theory

Procedia PDF Downloads 261
18492 Effectiveness of Software Quality Assurance in Offshore Development Enterprises in Sri Lanka

Authors: Malinda Gayan Sirisena

Abstract:

The aim of this research is to evaluate the effectiveness of software quality assurance approaches of Sri Lankan offshore software development organizations, and to propose a framework which could be used across all offshore software development organizations. An empirical study was conducted using derived framework from popular software quality evaluation models. The research instrument employed was a questionnaire survey among thirty seven Sri Lankan registered offshore software development organizations. The findings demonstrate a positive view of Effectiveness of Software Quality Assurance – the stronger predictors of Stability, Installability, Correctness, Testability and Changeability. The present study’s recommendations indicate a need for much emphasis on software quality assurance for the Sri Lankan offshore software development organizations.

Keywords: software quality assurance (SQA), offshore software development, quality assurance evaluation models, effectiveness of quality assurance

Procedia PDF Downloads 405
18491 Analysis of Hotel Websites to Attract Tourists in Iran, Case Study: Yazd County

Authors: Leila Habibi, Hadi Hakimi, Hadi Sadeghian, Maryam Jafari Mehrabadi

Abstract:

Nowadays, the importance of information technology and web-based information in tourism is very obvious. Increasing of sales and promotion of brands, the rise of information about tourist attractions and tourist areas, entrepreneurship and making money, introducing of hotels and side information to tourists via web are some examples of website effects on tourism. The hotels using web-based information can succeed in attracting tourists and improve the quality of services to the tourists. So, the study of hotel websites has become one of the most important issues in tourism. Therefore, this research aims to analyze the status of hotel websites in Yazd County as one of the most tourist visited counties in Iran. The quality of hotel website in a county can be very vital for tourism. Hence, this research compares the status of hotel websites in Yazd County with standard indexes and items that extracted from literature and theoretical framework. Content analysis is used for analyzing hotel websites with indexes and items in methodology. In the other words, all of the items are compared with the content of hotel-websites in Yazd one by one. Finally, every hotel archived final score which represents the position of the hotel among the others. All of scores and status of hotels are displayed in their own figures. The result of this research shows that many hotels do not offer standard web-based services and information. So, the existing situation is not very suitable for the attraction of web users or improving the tourism. The result of this research may help the managers and authorities of tourism to offer and improve the web-based services and information.

Keywords: e-tourism, hotel websites, tourism, web-tourism

Procedia PDF Downloads 272
18490 Relationships among Sleep Quality and Quality of Life in Oncology Nurses

Authors: Yi-Fung Lin, Pei-Chen Tsai

Abstract:

Background: The hospital healthcare team provides 24-hour patient care, and therefore shift-work is inevitable in the nursing field. There is an increased awareness that shift-work affecting circadian rhythms may cause various health problems, especially in poor sleep quality, which may harm the quality of life. Purposes: The purpose of this study was to investigate the influences of demographic characteristics on nurses’ sleep quality and quality of life and the relationship between these predictors of nurses’ quality of life. Methods: A cross-sectional, descriptive correlational study was conducted with purposive sampling of 520 female nurses in a medical center in north Taiwan from July to September 2014. Data were collected with structured questionnaires using Psychometric Evaluation of the Chinese version of the Pittsburgh Sleep Quality Index (PSQI) and the World Health Organization Quality of Life (WHOQOL-BREF). Outcomes: The main results include: 1) Irregular menstruation, non-regular exercisers, and more daily caffeine consumption have negative impacts on sleep quality. 2) Younger age, fewer children, low education level, low annual income, irregular menstruation, pain during menstrual cycles, non-regular exercisers, constipation, and poor sleep quality all contribute negative impacts on the quality of life. 3) The odds ratio of sleep disturbance between 12-hour shifts and 8-hour shifts was 2.26, but there was no significant difference regarding their quality of life scores. Conclusion: This study showed that there is a strong correlation between oncology nurses’ sleep quality and quality of life. Sleep quality is a significant predictor of quality of life in oncology nurses.

Keywords: oncology nurses, sleep quality, quality of life, shift-work

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18489 Analysis of Hotel Websites to Attract Tourists in Iran, Case Study: Yazd City

Authors: Leila Habibi, Hadi Hakimi, Maryam Jafari Mehrabadi, Hadi Sadeghian

Abstract:

Nowadays, the importance of information technology and web- based information in tourism is very obvious. Increasing of sales and promotion of brands, the rise of information about tourist attractions and tourist areas, Entrepreneurship and making money, introducing of hotels and side information to tourists via web are some Examples of website effects on tourism. The hotels using web-based information can succeed in attracting tourists and improve the quality of services to the tourists so; the study of hotel websites has become one of the most important issues in tourism. Therefore, this research aims to analyze the status of hotel websites in Yazd City as one of the most tourist visited counties in Iran. The quality of hotel website in a city such as this city can be very vital for tourism. Hence, this research compares the status of hotel websites in Yazd City with standard indexes and items that extracted from Literature and theoretical framework. It is used content analysis for analyzing of hotel websites with indexes and items in methodology. In the other words, all of the items is compared with the content of hotel-websites in Yazd one by one. Finally, every hotel archived final score and it represents the position of the hotel among the others. All of scores and status of hotels is displayed in their own Figures. The result of this research shows that many hotels do not offer standard web -based services and information. So, the existing situation is not very suitable for the attraction of web users or improving the tourism. The result of this research may help the managers and authorities of tourism to offer and improve the web- based services and information.

Keywords: e-tourism, hotel websites, tourism, web-tourism

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18488 Quality of Life Measurements: Evaluation of Intervention Program of Persons with Addiction

Authors: Julie Wittmannová, Petr Šeda

Abstract:

Quality of life measurements (QLF) help to evaluate interventions programs in different groups of persons with special needs. Our presentation deals with QLF of persons with addiction in relation to the physical activity (PA), type of addiction, age, gender and other variables. The aim of presentation is to summarize the basic findings and offer thoughts for questions arose. Methods: SQUALA (Subjective Quality of Life Analysis); SEIQoL (Schedule for the Evaluation of Individual Quality of Life); questionnaire of own construction. The results are evaluated by Mann­Whitney U test and Kruskall­Wallis ANOVA test (p ≤ 0,05). Sample of 64 participants – clients of aftercare center, aged 18 plus. Findings: Application of the methods SQUALA and SEIQoL in the chosen population seems appropriate, the obtaining information regarding the QLF correlate to intervention program topics, the need of an activelifestyle and health related topics in persons with addiction is visible. Conclusions or Implications: The subjective evaluation of quality of life of Aftercare clients is an important part of evaluation process, especially used to evaluate satisfaction with offered services and programs. Techniques SQUALA and SEIQoL gave us the desired outcomes.

Keywords: adapted physical activity, addiction, quality of life, physical activity, aftercare

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18487 The Project Management for Quality Services in Special Education Schools

Authors: Aysegul Salikutluk, Zehra Altinay, Gokmen Dagli, Fahriye Altinay

Abstract:

The aim of the study is to reveal the performance of special education schools as regards the service quality and management within the school culture. The project management and school climate are the fundamental elements for the quality in organisations. Having strategic plans, activities and funded projects improve service quality and satisfaction for the families who have children with disabilities. The research has qualitative nature, self-reports were used to examine the perceptions of teachers upon project management and school climate for service quality. The results show that special education schools' teachers are aware of essence of school climate and flow of communication for service quality and project management.

Keywords: disability, education, service quality, project management

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18486 Everyday Life Information Seeking among Female Students: A Survey of University and Private Hostels at Lahore

Authors: Sadaf Rafiq, Muhammad Waqas, Shakeel Ahmad Khan, Nisar Ahmad

Abstract:

Everyday life information seeking (ELIS) is considered as the mastery of life. It plays an important role in daily problem solving activities. Female students living in university hostels need variety of information to fulfil their everyday information needs. To find accurate and timely information is really challenging for females students who move from rural areas for educational purposes. These challenges involve culture differences, stress, financial issues, homesickness, diet needs and change in sleeping and eating habits. These complications create numerous problems for female students to adjust themselves in new and unfamiliar environment. Although the Internet has increased the ease of seeking everyday life information to survive successfully but there is still uncertainty to fully rely on the quality of information available on the web. Pakistan is an underdeveloped country where limited budget is allocated for educational institutions to enable them in developing well established hostels for their students. Female students who pursue for higher education has to stay at hostels for years to obtain education goals. It really becomes very difficult for them to spend life in hostels if they are not properly facilitated with relevant information sources to acquire everyday life information. The proposed study attempts to investigate the everyday life information seeking behavior of female students who are living in university and private hostels of Lahore. It investigates the various sources of information used by female students. It also identifies the problems faced by the female students in accessing everyday life information. The results of this study will be helpful for university management to understand their information need and provide required information sources which are essential for them to spend a comfortable, successful and peaceful life in hostels and achieve their educational goals. To achieve the objectives of the study, we will use quantitative research approach by using questionnaire as a data collection tool. The population of this study will be the university students living in public and private hostels of Lahore, Pakistan. This study will increase the understanding of everyday life information seeking behavior of female students living in hostels. Results of the study will be helpful for hostel administrations to better understand the students’ everyday life information needs and provide high quality of information services and living environment.

Keywords: everyday, information seeking, hostel, female

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