Search results for: audit judgment

Authors: John C. Munene, Florence Nansubuga

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The study set out to examine a number of theories that have directly or indirectly implied that words are potent but that the potency depends on the context or practice in which they are utilised. The theories include the Freudian theory of Cathexis, which directly suggests that ambiguous events when named become potent as well as the word that is used to name them. We briefly examine Psychological differentiation, which submit that ambiguity is often a result of failure to distinguish figure from ground. The investigate Prospecting Theory, which suggests that in a situation when people have to make decisions, they have options to utilise intuition or reasoned judgment. It suggests that more often than not, the tendency is to utilise intuition especially when generic heuristics such as representativeness and similarity are available. That usage of these heuristics may depend on lack of a salience or accessibility of the situation due to ambiguity. We also examine Activity Theory, which proposes that meaning of words emerge directly and dialectically from the activities in which they are used. The paper argues that the power of words will depend on either or all of the theories mentioned above. To examine this general proposition we test the utilization of a generic competence framework in a local setting. The assumption is that generic frameworks are inherently ambiguous and lack the potency normally associated with the competence concept in the management of human resources. A number of case studies provide initial supporting evidence for the general proposition.

Keywords: competence, meaning, operationalisation, power of words

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Authors: Hsiao Lu Lee

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This study was based Quasi-experimental design. The study explored the relationships of nursing ethics education, nursing students’ moral sensitivity and moral judgments in Taiwan. A total of 242 nursing students (NS) participated the study.The proposed teaching nursing ethics from 2 to 16 weeks. Three questionnaires were adopted in this study. First, Demographic of nursing students questionnaire; Second, the questionnaire is Taiwan’s Moral Sensitivity Questionnaire for Student Nurses (TMMSQ-SN); Third, Defining Issues Test (DIT). The pre-test data were collected during the first week, and the post-test data was collected during the 17ᵗʰ week of the semester. The purpose of the study is explored evaluating the effect of nursing ethics education on nursing students’ moral sensitivity and moral judgments. The results of the study showed that moral sensitivities and moral judgments have been significantly improved after 16 weeks (Pair-t=--11.10***; Pair-t=-7.393***). Moral sensitivities and moral judgments were significant in the pretest. There was a negative correlation, but there was no correlation between moral sensitivity and moral judgments in the post-test. There was a significant correlation between the moral judgments (DIT)and the hours of work and other ethical courses (r=.28**; r=.015*). Nursing ethics education is necessary for nursing students in Taiwan. The nursing ethics courses are necessary to improve nursing students’ moral sensitivity and moral judgment (DIT).

Keywords: defining issues test, moral judgments, moral sensitivity, nursing ethics education, nursing students

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Authors: Muhadam Labolo, Afdal R. Anwar, Sucia Miranti Sipisang

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Electronic Local Finance Management Information System (ELFMIS) is integrated application that was used as a tool for local governments to improve the effectiveness of the implementation of the various areas of financial management regulations. Appropriate With Exceptions Opinion (WDP) of Indonesia Audit Agency (BPK) for local governments Mempawah is a financial management problem that must be improved to avoid mistakes in decision-making. The use of Electronic Local Finance Management Information System (ELFMIS) by Mempawah authority has not yet performed maximally. These problems became the basis for research in measuring the effectiveness LFMIS in Mempawah regency. This research uses an indicator variable for measuring information systems effectiveness proposed by Bodnar. This research made use descriptive with inductive approach. Data collection techniques were mixed from qualitative and quantitative techniques, used questionnaires, interviews and documentation. The obstacles in Local Finance Board (LFB) for the application of ELFMIS such as connection, the quality and quantity of human resources, realization of financial resources, absence of maintenance and another facilities of ELFMIS and verification for financial information.

Keywords: effectiveness, E-LFMIS, finance, local government, system

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Authors: Mariya Salihu Ingawa, Sani Suleiman Isah

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The assessment of Integrated Information System (IIS) in organisation is an important initiative to enable the Information System (IS) managers, as well as top management to understand the success status of their investment in IS integration efforts. However, without a proper assessment, an organisation will not know its IIS status, which may affect their judgment on what action should be taken onwards. Current research on IIS assessment is lacking and those related literature on IIS assessment focus more on assessing the technical aspect of IIS. It is argued that assessing technical aspect alone is inadequate since organisational and strategic aspects in IIS should also be considered. Current methods, techniques and tools used by vendors for IIS assessment also are lack of comprehensive measures to fully assess the Integrated Information System in term of technical, organisational and strategic domains. The purpose of this study is to establish critical success factors for measuring success of an Integrated Information System. These factors are used as the basis for constructing an approach to comprehensively assess IIS in an organisation. A comprehensive list of success factors for IIS assessment, established from literature, was initially presented. An expert surveys using both manual and online methods were conducted to verify the factors. Based on the factors, an instrument for IIS assessment was constructed. The results from a case study indicate that through comprehensive assessment approach, not only the level of success been known, but also reveals the contributing factors. This research contributes to the field of Information Systems specifically in the area of Integrated Information System assessment.

Keywords: integrated information system, expert surveys, organisation, assessment

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Authors: Samir Srairi

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This paper investigates the impact of the internal corporate governance on bank performance by constructing a corporate governance index (CGI) for 27 Islamic banks operating in five Arab Gulf countries. Using content analysis on the banks’ annual reports for 3 years (2011-2013), the index construction uses information on six important corporate governance mechanisms, namely board structure, risk management, transparency and disclosure, audit committee, Sharia supervisory board and investment account holders. The results demonstrate that Islamic banks adhere to 54% of the attributes addressed in the CGI. The most frequently reported and disclosed elements are Sharia supervisory board followed by board structure and risk management. The findings related to countries revealed that only two countries, the United Arab Emirates and Bahrain, possess a higher level of CGI. Our regression results provide evidence that Islamic banks with higher levels of corporate governance report high operating performance measured by return on assets and net interest margin. Finally, as of the effect of internal and external factors, we identified four variables that were associated with bank performance, namely size, equity, risk and concentration.

Keywords: governance mechanisms, corporate governance index, bank performance, Islamic banks, GCC countries

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Authors: Idris Adamu Alhaji, Wan Fauziahbt Wan Yusoff

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This study was conducted to identify the relationship between Corporate Governance attributes and Firm Performance, various studies, had been carried out mostly in developed countries, in order to identify the relationship between corporate governance attributes and firm performance. Since, the value creation of corporate governance can be measured through the firm performance, corporate governance act as a mechanism to align management's goals with the stakeholders especially to increase firm performance. Despite extensive study of corporate governance there is still an inconsistence relationship between corporate governance attributes and firm performance. Therefore, the aim of this paper is to identify the relationship between corporate governance attributes and firm performance. Five corporate governance element were used as independent variables which include: Independent director, board size, audit committee, leadership structure and board meeting. Meanwhile, the dependent variables are two firm performance measurements; return on equity (ROE) and earning per share (EPS). This study uses quantitative approaches whereby data were gathered from secondary source data were collected from Annual Reports of the companies, online journals etc. This study revealed that, there is a significant relationship between corporate governance attributes and firm performance. Therefore, the results show that good corporate governance practice influence firm performance. Finally, it's hoped that this study provides current corporate governance scenario in Malaysia that can be used to enhance the development of corporate governance of the country.

Keywords: corporate governance, return on equity, earning per share, financial performance

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Authors: H. N. Cheung

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Self-compassion encourages one to accept oneself, reduce self-criticism and self-judgment, and see one’s shortcomings and setbacks in a balanced view. Adolescent self-compassion is a crucial protective factor against mental illness. It is, however, affected by gender. Given the scarcity of self-compassion scales for adolescents, the current study evaluates the Self-Compassion Scale for Youth (SCS-Y) in a large cross-cultural sample and investigates how the subscales of SCS-Y relate to the dimensions of depressive symptoms across gender. Through the internet-based Qualtrics, a total of 2881 teenagers aged 12 to 18 years were recruited from Hong Kong (HK), China, and the United Kingdom. A Multiple Indicator Multiple Cause (MIMIC) model was used to evaluate measurement invariance of the SCS-Y, and differential item functioning (DIF) was checked across gender. Upon the establishment of the best model, a multigroup structural equation model (SEM) was built between factors of SCS-Y and Multidimensional depression assessment scale (MDAS) which assesses four dimensions of depressive symptoms (emotional, cognitive, somatic and interpersonal). The SCS-Y was shown to have good reliability and validity. The MIMIC model produced a good model fit for a hypothetical six-factor model (CFI = 0.980; TLI = 0.974; RMSEA = 0.038) and no item was flagged for DIF across gender. A gender difference was observed between SCS-Y factors and depression dimensions. Conclusions: The SCS-Y exhibits good psychometric characteristics, including measurement invariance across gender. The study also highlights the gender difference between self-compassion factors and depression dimensions.

Keywords: self compassion, gender, depression, structural equation modelling, MIMIC model

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Authors: Jerome Dalphinis, Vishal Patel

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The Bailiwick of Jersey is an island British crown dependency situated off the coast of France. Jersey General Hospital’s emergency department sees approximately 40,000 patients a year. It’s outside the NHS, with secondary care being free at the point of care. Sedation is a continuum which extends from a normal conscious level to being fully unresponsive. Procedural sedation produces a minimally depressed level of consciousness in which the patient retains the ability to maintain an airway, and they respond appropriately to physical stimulation. The goals of it are to improve patient comfort and tolerance of the procedure and alleviate associated anxiety. Indications can be stratified by acuity, emergency (cardioversion for life-threatening dysrhythmia), and urgency (joint reduction). In the emergency department, this is most often achieved using a combination of opioids and benzodiazepines. Some departments also use ketamine to produce dissociative sedation, a cataleptic state of profound analgesia and amnesia. The response to pharmacological agents is highly individual, and the drugs used occasionally have unpredictable pharmacokinetics and pharmacodynamics, which can always result in progression between levels of sedation irrespective of the intention. Therefore, practitioners must be able to ‘rescue’ patients from deeper sedation. These practitioners need to be senior clinicians with advanced airway skills (AAS) training. It can lead to adverse effects such as dangerous hypoxia and unintended loss of consciousness if incorrectly undertaken; studies by the National Confidential Enquiry into Patient Outcome and Death (NCEPOD) have reported avoidable deaths. The Royal College of Emergency Medicine, UK (RCEM) released an updated ‘Safe Sedation of Adults in the Emergency Department’ guidance in 2017 detailing a series of standards for staff competencies, and the required environment and equipment, which are required for each target sedation depth. The emergency department in Jersey undertook audit research in 2018 to assess their current practice. It showed gaps in clinical competency, the need for uniform care, and improved documentation. This spurred the development of a checklist incorporating the above RCEM standards, including contraindication for procedural sedation and difficult airway assessment. This was approved following discussion with the relevant heads of departments and the patient safety directorates. Following this, a second audit research was carried out in 2019 with 17 completed checklists (11 relocation of joints, 6 cardioversions). Data was obtained from looking at the controlled resuscitation drugs book containing documented use of ketamine, alfentanil, and fentanyl. TrakCare, which is the patient electronic record system, was then referenced to obtain further information. The results showed dramatic improvement compared to 2018, and they have been subdivided into six categories; pre-procedure assessment recording of significant medical history and ASA grade (2 fold increase), informed consent (100% documentation), pre-oxygenation (88%), staff (90% were AAS practitioners) and monitoring (92% use of non-invasive blood pressure, pulse oximetry, capnography, and cardiac rhythm monitoring) during procedure, and discharge instructions including the documented return of normal vitals and consciousness (82%). This procedural sedation checklist is a safe intervention that identifies pertinent information about the patient and provides a standardised checklist for the delivery of gold standard of care.

Keywords: advanced airway skills, checklist, procedural sedation, resuscitation

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Authors: Mennatallah M. Hussein, Olivier de Weck

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The advancement of space exploration demands a robust space launch services program capable of reliably propelling payloads into orbit. Despite rigorous testing and quality assurance, launch failures still occur, leading to significant financial losses and jeopardizing mission objectives. Traditional failure prediction methods often lack the sophistication to account for multi-mode failure scenarios, as well as the predictive capability in complex dynamic systems. Traditional approaches also rely on expert judgment, leading to variability in risk prioritization and mitigation strategies. Hence, there is a pressing need for robust approaches that enhance launch vehicle reliability from lift-off until it reaches its parking orbit through comprehensive simulation techniques. In this study, the developed model proposes a multi-mode launch vehicle simulation framework for predicting failure scenarios when incorporating new technologies, such as new propulsion systems or advanced staging separation mechanisms in the launch system. To this end, the model combined a 6-DOF system dynamics with comprehensive data analysis to simulate multiple failure modes impacting launch performance. The simulator utilizes high-fidelity physics-based simulations to capture the complex interactions between different subsystems and environmental conditions.

Keywords: launch vehicle, failure prediction, propulsion anomalies, rocket launch simulation, rocket dynamics

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Authors: Salma Ainine, Colin Ritchie, Tracey McFee

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Background: The societal impact of antibiotic resistance is a major public health concern. The increase in the incidence of resistant bacteria can ultimately be fatal. Objective: To analyse the appropriateness of antibiotic prescribing in Dundee Dental Hospital, ultimately improving the safety and quality of patient care. Methods: Two examiners independently cross-checked approximately fifty consecutive prescriptions, and corresponding patient case notes, for three data collection cycles between August 2014–September 2015. The Scottish Dental Clinical Effectiveness Program (SDCEP) Drug Prescribing for Dentistry guidelines was the standard utilised. The criteria: clinical justification, regime justification, and review arrangements was measured, and compared to the standard. Results: Cycle one revealed 42% of antibiotic prescriptions were appropriate. Interventions included: multiple staff meetings, an introduction of a checklist attached to the prescription pack, and production of patient leaflets explaining indications for antibiotics. Cycle two and three revealed 44%, and 30% compliance, respectively. Conclusion: The results of the audit have yet to meet target standards set out in prescribing guidelines. However, steps are being taken and change has occurred on a cultural level.

Keywords: antibiotic resistance, antibiotic stewardship, dental infection, hygiene standards

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Authors: Rizki Nor Amelia, Farida A. Setiawati

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This study aimed to: (1) describe the characteristics of teacher-made test instrument used to measure the ability of students’chemistry, and (2) identify the presence of the compability difficulty level set by teachers to difficulty level by empirical results. Based on these objectives, this study was a descriptive research. The analysis in this study used the Rasch model and Chi-square statistics. Analysis using Rasch Model was based on the response patterns of high school students to the teacher-made test instrument on chemistry subject Academic Year 2015/2016 in the Yogyakarta. The sample of this research were 358 students taken by cluster random sampling technique. The analysis showed that: (1) a teacher-made tests instrument has a medium on the mean difficulty level. This instrument is capable to measure the ability on the interval of -0,259 ≤ θ ≤ 0,659 logit. Maximum Test Information Function obtained at 18.187 on the ability +0,2 logit; (2) 100% items categorized either as easy or difficult by rasch model is match with the teachers’ judgment; while 37 items are categorized according to rasch model which 8.10% and 10.81% categorized as easy and difficult items respectively according to the teachers, the others are medium categorized. Overall, the distribution of the level of difficulty formulated by the teachers has the distinction (not match) to the level of difficulty based on the empirical results.

Keywords: chemistry, items parameter fitness, Rasch model, teacher-made test

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Authors: Deepak Raj Bhat, Akihiko Wakai, Shigeru Ogita, Yorihiro Tanaka, Kazushige Hayashi, Shinro Abe

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In this study, the newly developed finite element methods are used for numerical analysis ofa landslide triggered by the fluctuations of ground-water levels in different cases I-IV. In case I, the ground-water level is fixed in such a way that the overall factor of safety (Fs) would be greater or equal to 1 (i.e., stable condition). Then, the ground-water level is gradually increased up to 1.0 m for, making the overall factor of safety (Fs) less than one (i.e., stable or moving condition). Then, the newly developed finite element model is applied for numerical simulation of the slope for each case. Based on the numerical analysis results of each Cases I-IV, the details of the deformation pattern and shear strain pattern are compared to each other. Moreover, the change in mobilized shear strength and local factor of safety along the slip surface of the landslide for each case are discussed to understand the triggering behaviors of a landslide due to the increased in ground water level. It is expected that this study will help to better understand the role of groundwater fluctuation for triggering of a landslide or slope failure disasters, and it would be also helpful for the judgment of the countermeasure works for the prevention and mitigation of landslide and slope failure disasters in near future.

Keywords: finite element method, ground water fluctuations, constitutive model, landslides, long-term disaster management system

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Authors: Wiem Daoud Ben Amor, Luis Martínez López, Hela Moalla Frikha

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Most of the multi-criteria group decision making (MCGDM) problems dealing with qualitative criteria require consideration of the large background of expert information. It is common that experts have different degrees of knowledge for giving their alternative assessments according to criteria. So, it seems logical that they use different evaluation scales to express their judgment, i.e., multi granular linguistic scales. In this context, we propose the extension of the classical additive ratio assessment (ARAS) method to the case of a hierarchical linguistics term for managing multi granular linguistic scales in uncertain contexts where uncertainty is modeled by means in linguistic information. The proposed approach is called the extended hierarchical linguistics-ARAS method (ARAS-ELH). Within the ARAS-ELH approach, the DM can diagnose the results (the ranking of the alternatives) in a decomposed style, i.e., not only at one level of the hierarchy but also at the intermediate ones. Also, the developed approach allows a feedback transformation i.e the collective final results of all experts able to be transformed at any level of the extended linguistic hierarchy that each expert has previously used. Therefore, the ARAS-ELH technique makes it easier for decision-makers to understand the results. Finally, An MCGDM case study is given to illustrate the proposed approach.

Keywords: additive ratio assessment, extended hierarchical linguistic, multi-criteria group decision making problems, multi granular linguistic contexts

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Authors: Lida Moghaddam-Banaem, Mahmood Tavoosi, Soheila Khalili

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Objective: The main objective of this study was designing a breast cancer health literacy questionnaire and assess its psychometric properties. Methods: A comprehensive literature review was performed to develop a primary questionnaire consisting of five domains. Qualitative and quantitative content validity were assessed by relevant experts, and after some modifications, the content validity index (CVI) and content validity ratio (CVR) were calculated. Qualitative and quantitative face validity were evaluated by a number of patients, and the impact score for each item was calculated. 225 women with breast cancer were asked to fill out the questionnaire and construct validity was determined by using exploratory factor analysis. The reliability was tested by Cronbach's alpha coefficient. Results: A 36-item questionnaire with five domains of reading, having access, understanding, assessing/judgment, and decision making/behavior was designed. 2 items were omitted in the qualitative content validity process. All items achieved optimum values in CVI, CVR and impact scores. Content and face validity of the questionnaire were confirmed too. According to the exploratory factor analysis, the five-factor solution accounted for 64.98 percent of the observed variance. Conclusion: Due to the obtained satisfactory validity and reliability, this tool can be used to assess health literacy in women with breast cancer. Health policy makers can use these findings for improving health-related behaviors in breast cancer patients.

Keywords: health literacy, breast cancer, questionnaire, psychometric properties

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Authors: Callie Mady

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This study investigated the Canadian French as an additional language teacher candidates’ confidence and language maintenance strategies by means of questionnaires and interviews pre- and post- a Francophone home-stay practicum experience. Teacher French language proficiency is one of the components of teacher knowledge that can influence students’ French as an additional language acquisition. Although advantageous, seeking opportunities to use French in a French milieu comes with challenges. Teachers, for example, have been found to be hesitant to speak French with native speakers for fear of judgment. Another identified challenge to spending time in a French milieu is finances; while teachers have recognized the value of such an experience, cost is prohibitive. In recognition of the potential barriers and the need to maintain/improve the French proficiency of 'French as an additional language' teachers, this study provided a two-week home stay in a Francophone environment for teacher candidates of French as an additional language with financial subsidies for their participation. Through the post-experience interviews, the French as an additional language teacher candidates revealed an improvement in French proficiency. Similarly, the teacher candidates cited an increase in confidence in the interviews and through the questionnaire. They linked this increase in proficiency and confidence to their experiences with their host families and other Francophone members of the community. This study highlights the provision of immersion experiences as means to support teachers’ language confidence and proficiency.

Keywords: French as an additional language education, teacher language confidence, teacher language maintenance, teacher language proficiency

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Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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

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

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Authors: Sangamesh G. Sakri, Akash N. Patil, Sadashivappa M. Kotli

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Agro based industries in India are considered as the micro, small and medium enterprises (MSME). In India, MSMEs contribute approximately 8 percent of the country’s GDP, 42 percent of the manufacturing output and 40 percent of exports. The toor dal (scientific name Cajanus cajan, commonly known as yellow gram, pigeon pea) is the second largest pulse crop in India accounting for about 20% of total pulse production. The toor dal milling industry in India is one of the major agro-processing industries in the country. Most of the dal mills are concentrated in pulse producing areas, which are spread all over the country. In Karnataka state, Gulbarga is a district, where toor dal is the main crop and is grown extensively. There are more than 500 dal mills in and around the Gulbarga district to process dal. However, the majority of these dal milling units use traditional methods of processing which are energy and capital intensive. There exists a huge energy saving potential in these mills. An energy audit is conducted on a dal mill in Gulbarga to understand the energy consumption pattern to assess the energy saving potential, and an economic analysis is conducted to identify energy conservation opportunities.

Keywords: conservation, demand side management, load curve, toor dal

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Authors: Åse Nygren, Linda du Plessis

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Academic leadership has traditionally been associated with collegiality, consensus and a limitation in time. These factors alone have resulted in a complex and fuzzy leadership culture in academia, combined with a strong sense of autonomy among researchers and teachers. A more competitive educational market have resulted in increased audit as well as recent autonomy reforms with higher demands on effectiveness, cost awareness and accountability in higher education. In recent years, with the introduction of new public management, academic leadership has been in a state of transition moving from collegiality towards manergerialism. University reforms and changes, which have gradually taken place in most western countries in the past decade, including Sweden and South-Africa, have contributed to the notion that collegial academic leadership is questioned. Academic leadership is traditionally associated with vice-chancellors, deans and heads of departments. This paper will focus on “outer circle” of academic leaders, consisting of, for example, program directors, directors of disciplines, course coordinators and research leaders. We investigate the meaning of collegiality for these groups of academic leaders in Sweden and South-Africa. The paper rests on a comparative study made on universities both in Sweden and in South-Africa. The aim of the comparison is to achieve a wider scope and to investigate perspectives from both inside and outside of Bologna.

Keywords: academic leadership, new public management, collegiality, consensus

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Authors: Yun-na Wu, Zhen Wang

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Due to the economic downturn and the deterioration of the living environment, the development of residential buildings as high energy consuming building is gradually changing from “extensive” to green building in China. So, the evaluation system of green building is continuously improved, but the current evaluation work has the following problems: (1) There are differences in the cost of the actual investment and the purchasing power of residents, also construction target of green residential building is single and lacks multi-objective performance development. (2) Green building evaluation lacks regional characteristics and cannot reflect the different regional residents demand. (3) In the process of determining the criteria weight, the experts’ judgment matrix is difficult to meet the requirement of consistency. Therefore, to solve those problems, questionnaires which are about the green residential building for Ningxia area are distributed, and the results of questionnaires can feedback the purchasing power of residents and the acceptance of the green building cost. Secondly, combined with the geographical features of Ningxia minority areas, the evaluation criteria system of green residential building is constructed. Finally, using the improved group AHP method and the grey clustering method, the criteria weight is determined, and a real case is evaluated, which is located in Xing Qing district, Ningxia. A conclusion can be obtained that the professional evaluation for this project and good social recognition is basically the same.

Keywords: evaluation, green residential building, grey clustering method, group AHP

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Authors: Rumana Ali

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The presence of nonlinear and power electronic switching devices produce distorted output and harmonics into the system. This paper presents a technique to analyze harmonics using digital series oscilloscope (DSO). In power distribution system further measurements are done by DSO, and the waveforms are analyzed using FFT program. The results of this proposed work are helpful for the investigator to install an appropriate compensating device to mitigate the harmonics, in turn, improve the power quality. This case study is carried out at AIT Chikmagalur. It is done as a starting step towards the improvement of energy efficiency at AIT Chikmagalur, and with an overall aim of reducing the electricity bill with a complete energy audit of the institution. Strategies were put forth to reach the above objective: The following strategies were proposed to be implemented to analyze the power quality in EEE department of the institution. Strategy 1: The power factor has to be measured using the energy meter. Power factor improvement may reduce the voltage drop in lines. This brings the voltages at the socket in the labs closer to the nominal voltage of 230V, and thus power quality improves. Strategy 2: The harmonics at the power inlet has to be measured by means of a DSO. The DSO waveform is analyzed using FFT to know the percentage harmonic up to the 13th harmonics of 50Hz. Reduction in the harmonics in the inlet of the EEE department may reduce line losses and therefore reduces energy bill to the institution.

Keywords: harmonic analysis, energy bill, power quality, electronic switching devices

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Authors: Bahman Ghaderi, Hedayat Hosseini, Parviz Kafche

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The role of knowledge management processes in achieving the strategic goals of organizations is crucial. To this end, understanding the relationship between knowledge management processes and different aspects of strategic thinking (followed by long-term organizational planning) should be considered. This research examines the relationship between each of the five knowledge management processes (creation, storage, transfer, audit, and deployment) with each dimension of strategic thinking (vision, creativity, thinking, communication and analysis) in one of the major sectors of the food industry in Iran. In this research, knowledge management and its dimensions (knowledge acquisition, knowledge storage, knowledge transfer, knowledge auditing, and finally knowledge utilization) as independent variables and strategic thinking and its dimensions (creativity, systematic thinking, vision, strategic analysis, and strategic communication) are considered as the dependent variable. The statistical population of this study consisted of 245 managers and employees of Minoo Food Industrial Group in Tehran. In this study, a simple random sampling method was used, and data were collected by a questionnaire designed by the research team. Data were analyzed using SPSS 21 software. LISERL software is also used for calculating and drawing models and graphs. Among the factors investigated in the present study, knowledge storage with 0.78 had the most effect, and knowledge transfer with 0.62 had the least effect on knowledge management and thus on strategic thinking.

Keywords: knowledge management, strategic thinking, knowledge management processes, food industry

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Azita Ramezani, Ghazal Mashhadiagha, Bahareh Sanabakhsh

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This study researches the combination of Random. Forest classifiers with large language models (LLMs) and natural language processing (NLP) to improve diagnostic accuracy in chest X-ray analysis using the Indiana University dataset. Utilizing advanced NLP techniques, the research preprocesses textual data from radiological reports to extract key features, which are then merged with image-derived data. This improved dataset is analyzed with Random Forest classifiers to predict specific clinical results, focusing on the identification of health issues and the estimation of case urgency. The findings reveal that the combination of NLP, LLMs, and machine learning not only increases diagnostic precision but also reliability, especially in quickly identifying critical conditions. Achieving an accuracy of 99.35%, the model shows significant advancements over conventional diagnostic techniques. The results emphasize the large potential of machine learning in medical imaging, suggesting that these technologies could greatly enhance clinician judgment and patient outcomes by offering quicker and more precise diagnostic approximations.

Keywords: natural language processing (NLP), large language models (LLMs), random forest classifier, chest x-ray analysis, medical imaging, diagnostic accuracy, indiana university dataset, machine learning in healthcare, predictive modeling, clinical decision support systems

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Authors: Belén Vinaixa Kinnear, Arturo Hidalgo López, Bernardo Elembo Wilasi, Pablo Fernández Pérez, Cecilia Hernández Fuentealba

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The expanded use of risk assessment in legislative and corporate decision-making has increased the role of expert judgement in giving data for security-related decision-making. Expert judgements are required in most steps of risk assessment: danger recognizable proof, hazard estimation, risk evaluation, and examination of choices. This paper presents a fault tree analysis (FTA), which implies a probabilistic failure analysis applied to leakage of oil in a subsea production system. In standard FTA, the failure probabilities of items of a framework are treated as exact values while evaluating the failure probability of the top event. There is continuously insufficiency of data for calculating the failure estimation of components within the drilling industry. Therefore, fuzzy hypothesis can be used as a solution to solve the issue. The aim of this paper is to examine the leaks from the Zafiro West subsea oil facility by using fuzzy fault tree analysis (FFTA). As a result, the research has given theoretical and practical contributions to maritime safety and environmental protection. It has been also an effective strategy used traditionally in identifying hazards in nuclear installations and power industries.

Keywords: expert judgment, probability assessment, fault tree analysis, risk analysis, oil pipelines, subsea production system, drilling, quantitative risk analysis, leakage failure, top event, off-shore industry

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Authors: Keyvan Kashkouli Nejad, Motoaki Sugiura, Atsushi Sato, Takayuki Nozawa, Hyeonjeong Jeong, Sugiko Hanawa , Yuka Kotozaki, Ryuta Kawashima

Abstract:

The perception of agency/control is altered with presence of discrepancies in the environment or mismatch of predictions (of possible results) and actual results the sense of agency might become altered. Synofzik et al. proposed a two layer model of agency: In the first layer, the Feeling of Agency (FoA) is not directly available to awareness; a slight mismatch in the environment/outcome might cause alterations in FoA, while the agent still feels in control. If the discrepancy passes a threshold, it becomes available to consciousness and alters Judgment of Agency (JoA), which is directly available in the person’s awareness. Most experiments so far only investigate subjects rather conscious JoA, while FoA has been neglected. In this experiment we target FoA by using subliminal discrepancies that can not be consciously detectable by the subjects. Here, we explore whether we can detect this two level model in the subjects behavior and then try to map this in their brain activity. To do this, in a fMRI study, we incorporated both consciously detectable mismatching between action and result and also subliminal discrepancies in the environment. Also, unlike previous experiments where subjective questions from the participants mainly trigger the rather conscious JoA, we also tried to measure the rather implicit FoA by asking participants to rate their performance. We compared behavioral results and also brain activation when there were conscious discrepancies and when there were subliminal discrepancies against trials with no discrepancies and against each other. In line with our expectations, conditions with consciously detectable incongruencies triggered lower JoA ratings than conditions without. Also, conditions with any type of discrepancies had lower FoA ratings compared to conditions without. Additionally, we found out that TPJ and angular gyrus in particular to have a role in coding of JoA and also FoA.

Keywords: agency, fMRI, TPJ, two layer model

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Authors: R. A. Harun, N. M. Ishak, N. Yusoff, S. Amat

Abstract:

This quantitative research is aimed to identify the level of leadership quality and emotional intelligence for members of Students' Representatives Council (SRC) of Malaysian Public Universities (MPU). The variables include the leadership quality and emotional quotient (EQ). 238 SRC members in MPU were selected as subjects of the study. Data were collected using two instruments i.e. Malaysian Emotional Quotient Inventory (MEQI) and Ayu-Noriah Leadership Audit Trail Inventory (Ayu-Noriah, LATI). Data were analyzed using descriptive (mean and percentage). Research findings showed that the subjects scored highly in four out of five EQ domains (Self-Regulations, Self-Motivation, Empathy and Social Skills). However, the subjects scored medium to low in Self-Awareness. Analysis on the sub domains (a total of 28 sub domains) showed that the subjects scored high in 17 sub domains for EQ, whilst another 11 were at medium level. The overall analysis indicates that the subjects have high level of EQ. Findings on their leadership qualities showed that they obtained high scores in all seven factors that were measured i.e. Strategy and Leadership Model, Recruit, Review Performance and Honor, Deploy Strategically, Developing, Engage and Retain and Built HR Capabilities/Line Ownership. The overall score for leadership qualities was found to be high.

Keywords: emotional intelligence, leadership, students representative council, Malaysian public universities

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Authors: Aravella Flores, Jose Rafael E. Sotelo, Luis Romulus Phillippe R. Javier, Josh Christian V. Nunez

Abstract:

This study focuses on analyzing the performance of Grade 12 STEM students of De La Salle University - Integrated School that has completed the Disaster Readiness and Risk Reduction course in handling fire hazards through Minecraft Java Edition. This platform is suitable because fire DRRR is challenging to learn in a practical setting as well as questionable with regard to supplementing the successful implementation of textbook knowledge into actual practice. The purpose of this study is to acknowledge whether Minecraft can be a suitable environment to familiarize oneself to fire DRRR. The objectives are achieved through utilizing Minecraft in simulating fire scenarios which allows the participants to freely act upon and practice fire DRRR. The experiment was divided into the grounding and validation phase, where researchers observed the performance of the participants in the simulation. A pre-simulation and post-simulation survey was given to acknowledge the change in participants’ perception of being able to utilize fire DRRR procedures and their vulnerabilities. The paired t-test was utilized, showing significant differences in the pre-simulation and post-simulation survey scores, thus, insinuating improved judgment of DRRR, lessening their vulnerabilities in the possibility of encountering a fire hazard. This research poses a model for future research which can gather more participants and dwell on more complex codes outside just command blocks and into the code lines of Minecraft itself.

Keywords: minecraft, DRRR, fire, disaster, simulation

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Authors: Chong-Yang Qiao

Abstract:

Mobile augmented reality (MAR) tracking targets from the surroundings and aids operators for interactive data and procedures visualization, potential equipment and system understandably. Operators remotely communicate and coordinate with each other for the continuous tasks, information and data exchange between control room and work-site. In the routine work, distributed control system (DCS) monitoring and work-site manipulation require operators interact in real-time manners. The critical question is the improvement of user experience in cooperative works through applying Augmented Reality in the traditional industrial field. The purpose of this exploratory study is to find the cognitive model for the multiple task performance by MAR. In particular, the focus will be on the comparison between different tasks and environment factors which influence information processing. Three experiments use interface and interaction design, the content of start-up, maintenance and stop embedded in the mobile application. With the evaluation criteria of time demands and human errors, and analysis of the mental process and the behavior action during the multiple tasks, heuristic evaluation was used to find the operators performance with different situation factors, and record the information processing in recognition, interpretation, judgment and reasoning. The research will find the functional properties of MAR and constrain the development of the cognitive model. Conclusions can be drawn that suggest MAR is easy to use and useful for operators in the remote collaborative works.

Keywords: mobile augmented reality, remote collaboration, user experience, cognition model

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Authors: Rabiaal Adawiyah Shazali, Corina Joseph

Abstract:

The disclosure of Intellectual Capital (IC) information is getting more vital in today’s era of a knowledge-based economy. Companies are advised by accounting bodies to enhance IC disclosure which complements the conventional financial disclosures. There are no accounting standards for Intellectual Capital Disclosure (ICD), therefore the disclosure is entirely voluntary. Hence, this study aims to investigate the extent of ICD and to examine the relationship between corporate governance and ICD in Malaysia. This study employed content analysis of 100 annual reports by the top 100 public listed companies in Malaysia during 2012. The uniqueness of this study lies on its underpinning theory used where it applies the institutional isomorphism theory to support the effect of the attributes of corporate governance towards ICD. In order to achieve the stated objective, multiple regression analysis were employed to conduct this study. From the descriptive statistics, it was concluded that public listed companies in Malaysia have increased their awareness towards the importance of ICD. Furthermore, results from the multiple regression analysis confirmed that corporate governance affects the company’s ICD where the frequency of audit committee meetings and the board size has positively influenced the level of ICD in companies. Findings from this study would provide an incentive for companies in Malaysia to enhance the disclosure of IC. In addition, this study would assist Bursa Malaysia and other regulatory bodies to come up with a proper guideline for the disclosure of IC.

Keywords: annual report, content analysis, corporate governance, intellectual capital disclosure

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Authors: Daudi S. Simbeye, Mbazingwa E. Mkiramweni

Abstract:

Plant diseases have the potential to drastically diminish the quantity and quality of agricultural products. Guava (Psidium guajava), sometimes known as the apple of the tropics, is one of the most widely cultivated fruits in tropical regions. Monitoring plant health and diagnosing illnesses is an essential matter for sustainable agriculture, requiring the inspection of visually evident patterns on plant leaves and fruits. Due to minor variations in the symptoms of various guava illnesses, a professional opinion is required for disease diagnosis. Due to improper pesticide application by farmers, erroneous diagnoses may result in economic losses. This study proposes a method that uses artificial intelligence (AI) to detect and classify the most widespread guava plant by comparing images of its leaves and fruits to datasets. ESP32 CAM is responsible for data collection, which includes images of guava leaves and fruits. By comparing the datasets, these image formats are used as datasets to help in the diagnosis of plant diseases through the leaves and fruits, which is vital for the development of an effective automated agricultural system. The system test yielded the most accurate identification findings (99 percent accuracy in differentiating four guava fruit diseases (Canker, Mummification, Dot, and Rust) from healthy fruit). The proposed model has been interfaced with a mobile application to be used by smartphones to make a quick and responsible judgment, which can help the farmers instantly detect and prevent future production losses by enabling them to take precautions beforehand.

Keywords: early identification, guava plants, fruit diseases, deep learning

Procedia PDF Downloads 69