Search results for: requirements management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11170

Search results for: requirements management

10870 Using a Design Structure Method to Support Technology Roadmapping for Product-Service Integrated Systems

Authors: Heungwook Son, Sungjoo Lee

Abstract:

Recently, due to intensifying competition in several industries, the importance of meeting customer requirements has increased. The role that service plays in satisfying customer‘s requirements is key area of focus. Thus, the concept of using product development-research in the service system has been actively practiced. As strategic decision making tool, various types of the technology roadmap were suggested in the product-service system (PSS). However, the technology roadmap was configured a top-down form around the technologies of the elements. The limitation is that it hard for it to indicate a variety of interrelations. In response, this paper suggests using the planning support tool of PSS for a DSM for the technology roadmap; it consists of the relationship of product-service-technology as a bottom-up form. Therefore, nine types of the technology roadmap of PSS exist. The first defines the relationship of product-service-technology. The second phase identifies output when of the technology roadmaps are adapted to the DSM process. Finally, the DSM-based forms of each type of technology roadmap are presented through case studies.

Keywords: DSM, technology roadmap, PSS, product-service system, bottom-up

Procedia PDF Downloads 355
10869 Important Management Competencies: University of Technology Perspective

Authors: Courtley Pharaoh, D. J. Visser

Abstract:

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

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

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10868 Variable Shunt Reactors for Reactive Power Compensation of HV Subsea Cables

Authors: Saeed A. AlGhamdi, Nabil Habli, Vinoj Somasanran

Abstract:

This paper presents an application of 230 kV Variable Shunt Reactors (VSR) used to compensate reactive power of dual 90 KM subsea cables. VSR integrates an on-load tap changer (OLTC) that adjusts reactive power compensation to maintain acceptable bus voltages under variable load profile and network configuration. An automatic voltage regulator (AVR) or a power management system (PMS) that allows VSR rating to be changed in discrete steps typically controls the OLTC. Typical regulation range start as minimum as 20% up to 100% and are available for systems up to 550kV. The regulation speed is normally in the order of seconds per step and approximately a minute from maximum to minimum rating. VSR can be bus or line connected depending on line/cable length and compensation requirements. The flexible reactive compensation ranges achieved by recent VSR technologies have enabled newer facilities design to deploy line connected VSR through either disconnect switches, which saves space and cost, or through circuit breakers. Lines with VSR are typically energized with lower taps (reduced reactive compensation) to minimize or remove the presence of delayed zero crossing.

Keywords: power management, reactive power, subsea cables, variable shunt reactors

Procedia PDF Downloads 217
10867 Green Logistics Management and Performance for Thailand’s Logistic Enterprises

Authors: Kittipong Tissayakorn, Fumio Akagi, Yu Song

Abstract:

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

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

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10866 Development of a Roadmap for Assessment the Sustainability of Buildings in Saudi Arabia Using Building Information Modeling

Authors: Ibrahim A. Al-Sulaihi, Khalid S. Al-Gahtani, Abdullah M. Al-Sugair, Aref A. Abadel

Abstract:

Achieving environmental sustainability is one of the important issues considered in many countries’ vision. Green/Sustainable building is widely used terminology for describing a friendly environmental construction. Applying sustainable practices has a significant importance in various fields, including construction field that consumes an enormous amount of resource and causes a considerable amount of waste. The need for sustainability is increased in the regions that suffering from the limitation of natural resource and extreme weather conditions such as Saudi Arabia. Since buildings designs are getting sophisticated, the need for tools, which support decision-making for sustainability issues, is increasing, especially in the design and preconstruction stages. In this context, Building Information Modeling (BIM) can aid in performing complex building performance analyses to ensure an optimized sustainable building design. Accordingly, this paper introduces a roadmap towards developing a systematic approach for presenting the sustainability of buildings using BIM. The approach includes set of main processes including; identifying the sustainability parameters that can be used for sustainability assessment in Saudi Arabia, developing sustainability assessment method that fits the special circumstances in the Kingdom, identifying the sustainability requirements and BIM functions that can be used for satisfying these requirements, and integrating these requirements with identified functions. As a result, the sustainability-BIM approach can be developed which helps designers in assessing the sustainability and exploring different design alternatives at the early stage of the construction project.

Keywords: green buildings, sustainability, BIM, rating systems, environment, Saudi Arabia

Procedia PDF Downloads 356
10865 Analysis of the Theoretical Values of Several Characteristic Parameters of Surface Topography in Rotational Turning

Authors: J. Kundrák, I. Sztankovics, K. Gyáni

Abstract:

In addition to the increase of the material removal rate or surface rate, or the improvement of the surface quality, which are the main aims of the development of manufacturing technology, a growing number of other manufacturing requirements have appeared in the machining of workpiece surfaces. Among these, it is becoming increasingly dominant to generate a surface topography in finishing operations which meet more closely the needs of operational requirements. These include the examination of the surface periodicity and/or ensuring that the twist structure values are within the limits (or even preventing its occurrence) in specified cases such as on the sealing surfaces of rotating shafts or on the inside working surfaces of needle roller bearings. In the view of the measurement, the twist has different parameters from surface roughness, which must be determined for the machining procedures. Therefore in this paper the alteration of the theoretical values of the parameters determining twist structure are studied as a function of the kinematic properties.

Keywords: kinematic parameters, rotational turning, surface topography, twist structure

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10864 The Protection of Assets in the Crisis Management Processes

Authors: Jiri Barta

Abstract:

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 495
10863 Exploring Non-Governmental Organizations’ Performance Management: Bahrain Athletics Association as a Case Study

Authors: Nooralhuda Aljlas

Abstract:

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

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

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10862 Energy Management Techniques in Mobile Robots

Authors: G. Gurguze, I. Turkoglu

Abstract:

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 238
10861 New Approach in Sports Management of Great Sports Events

Authors: Taieb Kherafa Noureddine

Abstract:

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

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

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10860 Effectiveness of New Digital Tools on Implementing Quality Management System: An Exploratory Study of French Companies

Authors: Takwa Belwakess

Abstract:

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 239
10859 A Paradigm Model of Educational Policy Review Strategies to Develop Professional Schools

Authors: Farhad Shafiepour Motlagh, Narges Salehi

Abstract:

Purpose: The aim of the present study was a paradigm model of educational policy review strategies for the development of Professional schools in Iran. Research Methodology: The research method was based on Grounded theory. The statistical population included all articles of the ten years 2022-2010 and the method of sampling in a purposeful manner to the extent of theoretical saturation to 31 articles. For data analysis, open coding, axial coding and selective coding were used. Results: The results showed that causal conditions include social requirements (social expectations, educational justice, social justice); technology requirements (use of information and communication technology, use of new learning methods), educational requirements (development of educational territory, Development of educational tools and development of learning methods), contextual conditions including dual dimensions (motivational-psychological context, context of participation and cooperation), strategic conditions including (decentralization, delegation, organizational restructuring), intervention conditions (poor knowledge) Human resources, centralized system governance) and outcomes (school productivity, school professionalism, graduate entry into the labor market) were obtained. Conclusion: A review of educational policy is necessary to develop Iran's Professional schools, and this depends on decentralization, delegation, and, of course, empowerment of school principals.

Keywords: school productivity, professional schools, educational policy, paradigm

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10858 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

Abstract:

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

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

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10857 Recent Developments in the Internal Arc Test Standard IEC 62271-200 for Switchgear Assemblies

Authors: Rajaramamohanarao Chennu, S. Sudhakara Reddy, Gurudev T, Maroti

Abstract:

With the invent of recent available technology and cost optimization, the switchgear assemblies are becoming more compact and designed to operate at critical levels of thermal and dielectric stress. At the same time, the switchgear assemblies shall be designed for protection of persons, met in the event of internal arc for specified installation conditions, according to the latest available national/international standards. These standards are revising regularly for better product design and personal safety. The switchgear assemblies design shall be modified in accordance with the change in requirements in the latest edition of the standards. This paper presents the signifying changes brought in the latest edition of 62271-200:2021 and effect of these changes and the necessitated design improvements for meeting internal arc test requirements is presented by carrying out the internal arc testing experiments on the switchgear assemblies at High Power Laboratory, Central Power Research Institute, Bangalore, India.

Keywords: internal arc, switchgear assembly, high speed videography, IEC 62271-200

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10856 SOTM: A New Cooperation Based Trust Management System for VANET

Authors: Amel Ltifi, Ahmed Zouinkhi, Mohamed Salim Bouhlel

Abstract:

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 398
10855 Timetabling Communities’ Demands for an Effective Examination Timetabling Using Integer Linear Programming

Authors: N. F. Jamaluddin, N. A. H. Aizam

Abstract:

This paper explains the educational timetabling problem, a type of scheduling problem that is considered as one of the most challenging problem in optimization and operational research. The university examination timetabling problem (UETP), which involves assigning a set number of exams into a set number of timeslots whilst fulfilling all required conditions, has been widely investigated. The limitation of available timeslots and resources with the increasing number of examinations are the main reasons in the difficulty of solving this problem. Dynamical change in the examination scheduling system adds up the complication particularly in coping up with the demand and new requirements by the communities. Our objective is to investigate these demands and requirements with subjects taken from Universiti Malaysia Terengganu (UMT), through questionnaires. Integer linear programming model which reflects the preferences obtained to produce an effective examination timetabling was formed.

Keywords: demands, educational timetabling, integer linear programming, scheduling, university examination timetabling problem (UETP)

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10854 Application of Production Planning to Improve Operation in Local Factory

Authors: Bashayer Al-Enezi, Budoor Al-Sabti, Eman Al-Durai, Fatmah Kalban, Meshael Ahmed

Abstract:

Production planning and control principles are concerned with planning, controlling and balancing all aspects of manufacturing including raw materials, finished goods, production schedules, and equipment requirements. Hence, an effective production planning and control system is very critical to the success of any factory. This project will focus on the application of production planning and control principles on “The National Canned Food Production and Trading Company (NCFP)” factory to find problems or areas for improvement.

Keywords: production planning, operations improvement, inventory management, National Canned Food Production and Trading Company (NCFP)

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10853 Damage Assessment and Repair for Older Brick Buildings

Authors: Tim D. Sass

Abstract:

The experience of engineers and architects practicing today is typically limited to current building code requirements and modern construction methods and materials. However, many cities have a mix of new and old buildings with many buildings constructed over one hundred years ago when building codes and construction methods were much different. When a brick building sustains damage, a structural engineer is often hired to determine the cause of damage as well as determine the necessary repairs. Forensic studies of dozens of brick buildings shows an appreciation of historical building methods and materials is needed to correctly identify the cause of damage and design an appropriate repair. Damage on an older, brick building can be mistakenly attributed to storms or seismic events when the real source of the damage is deficient original construction. Assessing and remediating damaged brickwork on older brick buildings requires an understanding of the original construction, an understanding of older repair methods, and, an understanding of current building code requirements.

Keywords: brick, damage, deterioration, facade

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10852 The Impacts of Green Logistics Management Practices on Sustainability Performance in Nigeria

Authors: Ozoemelam Ikechukwu Lazarus, Nizamuddin B. Zainuddin, Abdul Kafi

Abstract:

Numerous studies have been carried out on Green Logistics Management Practices (GLMPs) across the globe. The study on the practices and performance of green chain practices in Africa in particular has not gained enough scholarly attention. Again, the majority of supply chain sustainability research being conducted focus on environmental sustainability. Logistics has been a major cause of supply chain resource waste and environmental damage. Many sectors of the economy that engage in logistical operations significantly rely on vehicles, which emit pollutants into the environment. Due to urbanization and industrialization, the logistical operations of manufacturing companies represent a serious hazard to the society and human life, making the sector one of the fastest expanding in the world today. Logistics companies are faced with numerous difficulties when attempting to implement logistics practices along their supply chains. In Nigeria, manufacturing companies aspire to implement reverse logistics in response to stakeholders’ requirements to reduce negative environmental consequences. However, implementing this is impeded by a criteria framework, and necessitates the careful analysis of how such criteria interact with each other in the presence of uncertainty. This study integrates most of the green logistics management practices (GLMPs) into the Nigerian firms to improve generalizability, and credibility. It examines the effect of Green Logistics Management Practices on environmental performance, social performance, market performance, and financial performance in the logistics industries. It seeks to identify the critical success factors in order to develop a model that incorporates different factors from the perspectives of the technology, organization, human and environment to inform the adoption and use of technologies for logistics supply chain social sustainability in Nigeria. It uses exploratory research approach to collect and analyse the data.

Keywords: logistics, managemernt, suatainability, environment, operations

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10851 Robot Technology Impact on Dyslexic Students’ English Learning

Authors: Khaled Hamdan, Abid Amorri, Fatima Hamdan

Abstract:

Involving students in English language learning process and achieving an adequate English language proficiency in the target language can be a great challenge for both teachers and students. This can prove even a far greater challenge to engage students with special needs (Dyslexia) if they have physical impairment and inadequate mastery of basic communicative language competence/proficiency in the target language. From this perspective, technology like robots can probably be used to enhance learning process for the special needs students who have extensive communication needs, who face continuous struggle to interact with their peers and teachers and meet academic requirements. Robots, precisely NAO, can probably provide them with the perfect opportunity to practice social and communication skills, and meet their English academic requirements. This research paper aims to identify to what extent robots can be used to improve students’ social interaction and communication skills and to understand the potential for robotics-based education in motivating and engaging UAEU dyslexic students to meet university requirements. To reach this end, the paper will explore several factors that come into play – Motion Level-involving cognitive activities, Interaction Level-involving language processing, Behavior Level -establishing a close relationship with the robot and Appraisal Level- focusing on dyslexia students’ achievement in the target language.

Keywords: dyslexia, robot technology, motion, interaction, behavior and appraisal levels, social and communication skills

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10850 How to Perform Proper Indexing?

Authors: Watheq Mansour, Waleed Bin Owais, Mohammad Basheer Kotit, Khaled Khan

Abstract:

Efficient query processing is one of the utmost requisites in any business environment to satisfy consumer needs. This paper investigates the various types of indexing models, viz. primary, secondary, and multi-level. The investigation is done under the ambit of various types of queries to which each indexing model performs with efficacy. This study also discusses the inherent advantages and disadvantages of each indexing model and how indexing models can be chosen based on a particular environment. This paper also draws parallels between various indexing models and provides recommendations that would help a Database administrator to zero-in on a particular indexing model attributed to the needs and requirements of the production environment. In addition, to satisfy industry and consumer needs attributed to the colossal data generation nowadays, this study has proposed two novel indexing techniques that can be used to index highly unstructured and structured Big Data with efficacy. The study also briefly discusses some best practices that the industry should follow in order to choose an indexing model that is apposite to their prerequisites and requirements.

Keywords: indexing, hashing, latent semantic indexing, B-tree

Procedia PDF Downloads 133
10849 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand

Authors: Prateep Wajeetongratana

Abstract:

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

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

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10848 Technological Measures to Reduce the Environmental Impact of Swimming Pools

Authors: Fátima Farinha, Miguel J. Oliveira, Gina Matias, Armando Inverno, Jânio Monteiro, Cristiano Cabrita

Abstract:

In the last decades, the construction of swimming pools for recreational activities has grown exponentially in southern Europe. Swimming pools are used both for private use in villas and for collective use in hotels or condominiums. However, they have a high environmental impact, mainly in terms of water and energy consumption, being used for a short period of time, depending significantly on favorable atmospheric conditions. Contrary to what would be expected, not enough research has been conducted to reduce the negative impact of this equipment. In this context, this work proposes and analyses technological measures to reduce the environmental impacts of swimming pools, such as thermal insulation of the tank, water balance in order to detect leaks and optimize the backwash process, integration of renewable energy generation, and a smart control system that meets the requirements of the user. The work was developed within the scope of the Ecopool+++ project, which aims to create innovative heated pools with reduced thermal losses and integration of SMART energy plus water management systems. The project is in the final phase of its development, with very encouraging results.

Keywords: swimming pools, sustainability, thermal losses, water management system

Procedia PDF Downloads 70
10847 Generation of Symmetric Key Using Randomness of Hash Function

Authors: Sai Charan Kamana, Harsha Vardhan Nakkina, B.R. Chandavarkar

Abstract:

In a highly secure and robust key generation process, a key role is played by randomness and random numbers when current real-world cryptosystems are observed. Most of the present-day cryptographic protocols depend upon the Random Number Generators (RNG), Pseudo-Random Number Generator (PRNG). These protocols often use noisy channels such as Disk seek time, CPU temperature, Mouse pointer movement, Fan noise to obtain true random values. Despite being cost-effective, these noisy channels may need additional hardware devices to continuously communicate with them. On the other hand, Hash functions are Pseudo-Random (because of their requirements). So, they are a good replacement for these noisy channels and have low hardware requirements. This paper discusses, some of the key generation methodologies, and their drawbacks. This paper explains how hash functions can be used in key generation, how to combine Key Derivation Functions with hash functions.

Keywords: key derivation, hash based key derivation, password based key derivation, symmetric key derivation

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10846 Impact of Knowledge Management on Learning Organizations

Authors: Gunmala Suri

Abstract:

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

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

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10845 Earnings Management and Firm’s Creditworthiness

Authors: Maria A. Murtiati, Ancella A. Hermawan

Abstract:

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

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

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10844 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

Abstract:

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

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

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10843 Development of Database for Risk Assessment Appling to Ballast Water Managements

Authors: Eun-Chan Kim, Jeong-Hwan Oh, Seung-Guk Lee

Abstract:

Billions of tones of ballast water including various aquatic organisms are being carried around the world by ships. When the ballast water is discharged into new environments, some aquatic organisms discharged with ballast water may become invasive and severely disrupt the native ecology. Thus, International Maritime Organization (IMO) adopted the Ballast Water Management Convention in 2004. Regulation A-4 of the convention states that a government in waters under their jurisdiction may grant exemptions to any requirements to ballast water management, but only when they are granted to a ship or ships on a voyage or voyages between specified ports or locations, or to a ship which operates exclusively between specified ports or locations. In order to grant exemptions, risk assessment should be conducted based on the guidelines for risk assessment developed by the IMO. For the risk assessment, it is essential to collect the relevant information and establish a database system. This paper studies the database system for ballast water risk assessment. This database consists of the shipping database, ballast water database, port environment database and species database. The shipping database has been established based on the data collected from the port management information system of Korea Government. For the ballast water database, ballast water discharge has only been estimated by the loading/unloading of the cargoes as the convention has not come into effect yet. The port environment database and species database are being established based on the reference documents, and existing and newly collected monitoring data. This database system has been approved to be a useful system, capable of appropriately analyzing the risk assessment in the all ports of Korea.

Keywords: ballast water, IMO, risk assessment, shipping, environment, species

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10842 A Web and Cloud-Based Measurement System Analysis Tool for the Automotive Industry

Authors: C. A. Barros, Ana P. Barroso

Abstract:

Any industrial company needs to determine the amount of variation that exists within its measurement process and guarantee the reliability of their data, studying the performance of their measurement system, in terms of linearity, bias, repeatability and reproducibility and stability. This issue is critical for automotive industry suppliers, who are required to be certified by the 16949:2016 standard (replaces the ISO/TS 16949) of International Automotive Task Force, defining the requirements of a quality management system for companies in the automotive industry. Measurement System Analysis (MSA) is one of the mandatory tools. Frequently, the measurement system in companies is not connected to the equipment and do not incorporate the methods proposed by the Automotive Industry Action Group (AIAG). To address these constraints, an R&D project is in progress, whose objective is to develop a web and cloud-based MSA tool. This MSA tool incorporates Industry 4.0 concepts, such as, Internet of Things (IoT) protocols to assure the connection with the measuring equipment, cloud computing, artificial intelligence, statistical tools, and advanced mathematical algorithms. This paper presents the preliminary findings of the project. The web and cloud-based MSA tool is innovative because it implements all statistical tests proposed in the MSA-4 reference manual from AIAG as well as other emerging methods and techniques. As it is integrated with the measuring devices, it reduces the manual input of data and therefore the errors. The tool ensures traceability of all performed tests and can be used in quality laboratories and in the production lines. Besides, it monitors MSAs over time, allowing both the analysis of deviations from the variation of the measurements performed and the management of measurement equipment and calibrations. To develop the MSA tool a ten-step approach was implemented. Firstly, it was performed a benchmarking analysis of the current competitors and commercial solutions linked to MSA, concerning Industry 4.0 paradigm. Next, an analysis of the size of the target market for the MSA tool was done. Afterwards, data flow and traceability requirements were analysed in order to implement an IoT data network that interconnects with the equipment, preferably via wireless. The MSA web solution was designed under UI/UX principles and an API in python language was developed to perform the algorithms and the statistical analysis. Continuous validation of the tool by companies is being performed to assure real time management of the ‘big data’. The main results of this R&D project are: MSA Tool, web and cloud-based; Python API; New Algorithms to the market; and Style Guide of UI/UX of the tool. The MSA tool proposed adds value to the state of the art as it ensures an effective response to the new challenges of measurement systems, which are increasingly critical in production processes. Although the automotive industry has triggered the development of this innovative MSA tool, other industries would also benefit from it. Currently, companies from molds and plastics, chemical and food industry are already validating it.

Keywords: automotive Industry, industry 4.0, Internet of Things, IATF 16949:2016, measurement system analysis

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10841 Application Programming Interface Security in Embedded and Open Finance

Authors: Andrew John Zeller, Artjoms Formulevics

Abstract:

Banking and financial services are rapidly transitioning from being monolithic structures focusing merely on their own financial offerings to becoming integrated players in multiple customer journeys and supply chains. Banks themselves are refocusing on being liquidity providers and underwriters in these networks, while the general concept of ‘embeddedness’ builds on the market readily available API (Application Programming Interface) architectures to flexibly deliver services to various requestors, i.e., online retailers who need finance and insurance products to better serve their customers, respectively. With this new flexibility come new requirements for enhanced cybersecurity. API structures are more decentralized and inherently prone to change. Unfortunately, this has not been comprehensively addressed in the literature. This paper tries to fill this gap by looking at security approaches and technologies relevant to API architectures found in embedded finance. After presenting the research methodology applied and introducing the major bodies of knowledge involved, the paper will discuss six dominating technology trends shaping high-level financial services architectures. Subsequently, embedded finance and the respective usage of API strategies will be described. Building on this, security considerations for APIs in financial and insurance services will be elaborated on before concluding with some ideas for possible further research.

Keywords: embedded finance, embedded banking strategy, cybersecurity, API management, data security, cybersecurity, IT management

Procedia PDF Downloads 7