Search results for: waste management strategies
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 15865

Search results for: waste management strategies

12175 Assessing the Channel Design of the Eco-Friendly ‘Falaj’ Water System in Meeting the Optimal Water Demand: A Case Study of Falaj Al-Khatmain, Sultanate of Oman

Authors: Omer Al-Kaabi, Ahmed Nasr, Abdullah Al-Ghafri, Mohammed Abdelfattah

Abstract:

The Falaj system, derived from natural water sources, is a man-made canal system designed to supply communities of farmers with water for domestic and agricultural purposes. For thousands of years, Falaj has served communities by harnessing the force of gravity; it persists as a vital water management system in numerous regions across the Sultanate of Oman. Remarkably, predates the establishment of many fundamental hydraulic principles used today. Al-Khatmain Falaj, with its accessibility and historical significance spanning over 2000 years, was chosen as the focal point of this study. The research aimed to investigate the efficiency of Al-Khatmain Falaj in meeting specific water demands. The HEC-RAS model was utilized to visualize water flow dynamics within the Falaj channels, accompanied by graphical representations of pertinent variables. The application of HEC-RAS helped to measure different water flow scenarios within the channel, enabling a clear comparison with the demand area catchment. The cultivated land of Al-Khatmain is 723,124 m² and consists of 16,873 palm trees representing 91% of the total area and the remaining 9% is mixed types of trees counted 3,920 trees. The study revealed a total demand of 8,244 m³ is required to irrigate the cultivated land. Through rigorous analysis, the study has proven that the Falaj system in Al-Khatmain operates with high efficiency, as the average annual water supply is 9676.8 m3/day. Additionally, the channel designed at 0.6m width x 0.3m height efficiently holds the optimal water supply, with an average flow depth of 0.21m. Also, the system includes an overflow drainage channel to mitigate floods and prevent crop damage based on seasonal requirements. This research holds promise for examining diverse hydrological conditions and devising effective strategies to manage scenarios of both high and low flow rates.

Keywords: Al-Khatmain, sustainability, Falaj, HEC-RAS, water management system

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12174 Data Mining and Knowledge Management Application to Enhance Business Operations: An Exploratory Study

Authors: Zeba Mahmood

Abstract:

The modern business organizations are adopting technological advancement to achieve competitive edge and satisfy their consumer. The development in the field of Information technology systems has changed the way of conducting business today. Business operations today rely more on the data they obtained and this data is continuously increasing in volume. The data stored in different locations is difficult to find and use without the effective implementation of Data mining and Knowledge management techniques. Organizations who smartly identify, obtain and then convert data in useful formats for their decision making and operational improvements create additional value for their customers and enhance their operational capabilities. Marketers and Customer relationship departments of firm use Data mining techniques to make relevant decisions, this paper emphasizes on the identification of different data mining and Knowledge management techniques that are applied to different business industries. The challenges and issues of execution of these techniques are also discussed and critically analyzed in this paper.

Keywords: knowledge, knowledge management, knowledge discovery in databases, business, operational, information, data mining

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12173 The Impact of the Knowledge-Sharing Factors on Improving Decision Making at Sultan Qaboos University Libraries

Authors: Aseela Alhinaai, Suliman Abdullah, Adil Albusaidi

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Knowledge has been considered an important asset in private and public organizations. It is utilized in the libraries sector to run different operations of technical services and administrative works. As a result, the International Federation of Library Association (IFLA) established a department “Knowledge Management” in December 2003 to provide a deep understanding of the KM concept for professionals. These are implemented through different programs, workshops, and activities. This study aims to identify the impact of the knowledge-sharing factors (technology, collaboration, management support) to improve decision-making at Sultan Qaboos University Libraries. This study conducted a quantitative method using a questionnaire instrument to measure the impact of technology, collaboration, and management support on knowledge sharing that lead to improved decision-making. The study population is the (SQU) libraries (Main Library, Medical Library, College of Economic and political science library, and Art Library). The results showed that management support, collaboration, and technology use have a positive impact on the knowledge-sharing process, and knowledge-sharing positively affects the decision making process.

Keywords: knowledge sharing, decision-making, information technology, management support, corroboration, Sultan Qaboos University

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12172 Interplay of Power Management at Core and Server Level

Authors: Jörg Lenhardt, Wolfram Schiffmann, Jörg Keller

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While the feature sizes of recent Complementary Metal Oxid Semiconductor (CMOS) devices decrease the influence of static power prevails their energy consumption. Thus, power savings that benefit from Dynamic Frequency and Voltage Scaling (DVFS) are diminishing and temporal shutdown of cores or other microchip components become more worthwhile. A consequence of powering off unused parts of a chip is that the relative difference between idle and fully loaded power consumption is increased. That means, future chips and whole server systems gain more power saving potential through power-aware load balancing, whereas in former times this power saving approach had only limited effect, and thus, was not widely adopted. While powering off complete servers was used to save energy, it will be superfluous in many cases when cores can be powered down. An important advantage that comes with that is a largely reduced time to respond to increased computational demand. We include the above developments in a server power model and quantify the advantage. Our conclusion is that strategies from datacenters when to power off server systems might be used in the future on core level, while load balancing mechanisms previously used at core level might be used in the future at server level.

Keywords: power efficiency, static power consumption, dynamic power consumption, CMOS

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12171 Nutrition Role in the Management of Psychiatric Disorders

Authors: Abeer Mohammed, Nevein Mustafa Elashery, Mona Hassan Abdel Aal, Ereny Wilson Nagib

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The Aim of the current study is to investigate nutrition role in the management of psychiatric disorders. Research Design: A quasi- experimental research design was utilized for this study. Setting The study was conducted at outpatient clinic at Institute of Psychiatry affiliated to Ain Shams University hospitals, using a convenient sample of 50 psychiatric patients with depression, schizophrenia, bipolar disorders, and obsessive compulsive disorders. Tools: data were collected through; first, an interview questionnaire covering socio-demographic characteristics, second, nutrition assessment tools Third, nutrition risk assessment. Fourth, nutrition management program Results showed that there were highly statistically significant improvements in modified nutritional supplements for patients with depression, schizophrenia, bipolar disorders, and obsessive compulsive disorders' patients after conducting the nutrition management program. Regarding psychiatric patients’ knowledge about healthy food, healthy nutritional habits, and patients’ awareness & readiness for change, there were highly statistically significant improvements. Concerning signs and symptoms of psychiatric disorders, there were highly statistically significant improvements for depression, schizophrenia, bipolar disorders, and obsessive-compulsive patients after conducting the management program. In conclusion, the nutrition management program was effective in improving symptoms associated with, depression, schizophrenia, bipolar disorders, and obsessive compulsive disorders. The study recommended that nurses should have more contribution in counseling psychiatric patients, and their families about healthy diet and healthy habits. Further research should recommend studying the effectiveness of herbs on enhancing mental health for psychiatric patients.

Keywords: nutrition, role, management, psychiatric disorders

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12170 Employees Retention through Effective HR Practices

Authors: Choi Sang Long

Abstract:

It is vital for Human Resource (HR) managers to address and overcome employees’ turnover intention in their organization. Ability to keep good employees is critical for ensuring success of the organization in future. People are seeking many ways of live that is meaningful and less complicated and this new lifestyle actually has an impact on how an employee must be motivated and managed. Therefore, this paper discusses extensively on the impact of human resource practices that can alter the negative effect on the organization due to high employees’ turnover. These critical practices are employees’ career development, performance management, training and a fair compensation scheme.

Keywords: turnover intention, career development, performance management, compensation, human resource management, organization

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12169 An Evaluation of ISO 9001:2008 and ISO 9001:2015 Standard Changes in Quality Management System

Authors: Filiz Ersoz, Deniz Merdin, Taner Ersoz

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

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

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12168 Using Risk Management Indicators in Decision Tree Analysis

Authors: Adel Ali Elshaibani

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Risk management indicators augment the reporting infrastructure, particularly for the board and senior management, to identify, monitor, and manage risks. This enhancement facilitates improved decision-making throughout the banking organization. Decision tree analysis is a tool that visually outlines potential outcomes, costs, and consequences of complex decisions. It is particularly beneficial for analyzing quantitative data and making decisions based on numerical values. By calculating the expected value of each outcome, decision tree analysis can help assess the best course of action. In the context of banking, decision tree analysis can assist lenders in evaluating a customer’s creditworthiness, thereby preventing losses. However, applying these tools in developing countries may face several limitations, such as data availability, lack of technological infrastructure and resources, lack of skilled professionals, cultural factors, and cost. Moreover, decision trees can create overly complex models that do not generalize well to new data, known as overfitting. They can also be sensitive to small changes in the data, which can result in different tree structures and can become computationally expensive when dealing with large datasets. In conclusion, while risk management indicators and decision tree analysis are beneficial for decision-making in banks, their effectiveness is contingent upon how they are implemented and utilized by the board of directors, especially in the context of developing countries. It’s important to consider these limitations when planning to implement these tools in developing countries.

Keywords: risk management indicators, decision tree analysis, developing countries, board of directors, bank performance, risk management strategy, banking institutions

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12167 Nanoderma: Ecofriendly Nano Biofungicides for Controlling Plant Pathogenic Fungi

Authors: Kamel A. Abd-Elsalam, Alexei R. Khokhlov

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Studies on bioefficacy (in vitro and in vivo) and mode of action of the nanocides against the most important plant diseases in Egypt and Russia might assist in the goal of sustainable agriculture. To our knowledge, few researchers have evaluated the combined antimicrobial effect of inorganic nanoparticles (NPs) with bioorganic pesticides for controlling plant pathogens in the greenhouse and open field, decontrol investigated synergistic effect. In the current project, we will develop eco-friendly alternative management strategies including the use of heavy nanometal-tolerant Trichoderma strains and the main effective material in conventional fungicides (curpic, sulfur, phosphorus and zinc) for controlling plant diseases. Studies on bioefficacy and the mechanism of the nanocides against the most important plant diseases in Egypt were evaluated. There is a growing need to establish mechanisms of action for nano bio and/or fungicides to assist the design of new compounds or combinations of compounds, in order to understand resistance mechanisms and to provide a focus for toxicological attention. Nanofungicides represent an emerging technological development that could offer a range of benefits including increased efficacy, durability, and a reduction in the amounts of active ingredients that need to be used.

Keywords: biohybrids, biocides, bioagent, plant pathogenic fungi

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12166 Differentiated Instruction for All Learners: Strategies for Full Inclusion

Authors: Susan Dodd

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This presentation details the methodology for teachers to identify and support a population of students who have historically been overlooked in regards to their educational needs. The twice exceptional (2e) student is a learner who is considered gifted and also has a learning disability, as defined by the Individuals with Disabilities Education Act (IDEA). Many of these students remain underserved throughout their educational careers because their exceptionalities may mask each other, resulting in a special population of students who are not achieving to their fullest potential. There are three common scenarios that may make the identification of a 2e student challenging. First, the student may have been identified as gifted, and her disability may go unnoticed. She could also be considered an under-achiever, or she may be able to compensate for her disability under the school works becomes more challenging. In the second scenario, the student may be identified as having a learning disability and is only receiving remedial services where his giftedness will not be highlighted. His overall IQ scores may be misleading because they were impacted by his learning disability. In the third scenario, the student is able to compensate for her ability well enough to maintain average scores, and she goes undetected as both gifted and learning disabled. Research in the area identifies the complexity involved in identifying 2e students, and how multiple forms of assessment are required. It is important for teachers to be aware of the common characteristics exhibited by many 2e students, so these learners can be identified and appropriately served. Once 2e students have been identified, teachers are then challenged to meet the varying needs of these exceptional learners. Strength-based teaching entails simultaneously providing gifted instruction as well as individualized accommodations for those students. Research in this field has yielded strategies that have proven helpful for teaching 2e students, as well as other students who may be struggling academically. Differentiated instruction, while necessary in all classrooms, is especially important for 2e students, as is encouragement for academic success. Teachers who take the time to really know their students will have a better understanding of each student’s strengths and areas for growth, and therefore tailor instruction to extend the intellectual capacities for optimal achievement. Teachers should also understand that some learning activities can prove very frustrating to students, and these activities can be modified based on individual student needs. Because 2e students can often become discouraged by their learning challenges, it is especially important for teachers to assist students in recognizing their own strengths and maintaining motivation for learning. Although research on the needs of 2e students has spanned across two decades, this population remains underserved in many educational institutions. Teacher awareness of the identification of and the support strategies for 2e students is critical for their success.

Keywords: gifted, learning disability, special needs, twice exceptional

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12165 Healthcare Fire Disasters: Readiness, Response and Resilience Strategies: A Real-Time Experience of a Healthcare Organization of North India

Authors: Raman Sharma, Ashok Kumar, Vipin Koushal

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Healthcare facilities are always seen as places of haven and protection for managing the external incidents, but the situation becomes more difficult and challenging when such facilities themselves are affected from internal hazards. Such internal hazards are arguably more disruptive than external incidents affecting vulnerable ones, as patients are always dependent on supportive measures and are neither in a position to respond to such crisis situation nor do they know how to respond. The situation becomes more arduous and exigent to manage if, in case critical care areas like Intensive Care Units (ICUs) and Operating Rooms (OR) are convoluted. And, due to these complexities of patients’ in-housed there, it becomes difficult to move such critically ill patients on immediate basis. Healthcare organisations use different types of electrical equipment, inflammable liquids, and medical gases often at a single point of use, hence, any sort of error can spark the fire. Even though healthcare facilities face many fire hazards, damage caused by smoke rather than flames is often more severe. Besides burns, smoke inhalation is primary cause of fatality in fire-related incidents. The greatest cause of illness and mortality in fire victims, particularly in enclosed places, appears to be the inhalation of fire smoke, which contains a complex mixture of gases in addition to carbon monoxide. Therefore, healthcare organizations are required to have a well-planned disaster mitigation strategy, proactive and well prepared manpower to cater all types of exigencies resulting from internal as well as external hazards. This case report delineates a true OR fire incident in Emergency Operation Theatre (OT) of a tertiary care multispecialty hospital and details the real life evidence of the challenges encountered by OR staff in preserving both life and property. No adverse event was reported during or after this fire commotion, yet, this case report aimed to congregate the lessons identified of the incident in a sequential and logical manner. Also, timely smoke evacuation and preventing the spread of smoke to adjoining patient care areas by opting appropriate measures, viz. compartmentation, pressurisation, dilution, ventilation, buoyancy, and airflow, helped to reduce smoke-related fatalities. Henceforth, precautionary measures may be implemented to mitigate such incidents. Careful coordination, continuous training, and fire drill exercises can improve the overall outcomes and minimize the possibility of these potentially fatal problems, thereby making a safer healthcare environment for every worker and patient.

Keywords: healthcare, fires, smoke, management, strategies

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12164 How Influencers Influence: The Effects of Social Media Influencers Influence on Purchase Intention and the Differences among Generation X and Millennials

Authors: Samatha Ss Sutton, Kaouther Kooli

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In recent years social media influences (SMI) have become integrated into many companies marketing strategies to create buzz, target new and younger markets and further expand social media coverage in business (Lim et al 2017). SMI’s can be defined as online personalities with a substantial number of followers, across one or more social media platforms, with influence on their followers (Lou and Yuan 2018). Recently expenditure on influencer marketing has increased exponentially becoming an important area for marketing opportunities and strategies in the future (Lou and Yuan 2018). In order to market products and brands effectively through SMI’s it is important for business to understand the attributes of SMI that effect purchase intention (Lim et al 2017) of their followers and whether or not these attributes vary across generations so to market effectively to their specific segment or target market. The present study involves quantitative research to understand the attributes by which influence differs across generations namely Generation X and Millennials and its effects on purchase intentions of these generational groups. A survey will be conducted using an online questionnaire. Structural Equation Modelling and Multi group analysis will be applied. The study provides insight to marketers/decision makers on how to use influencers accordingly with their target consumer.

Keywords: social media marketing, social media influencers, attitude towards social media influencers, intention to purchase

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12163 Extraction, Recovery and Bioactivities of Chlorogenic Acid from Unripe Green Coffee Cherry Waste of Coffee Processing Industry

Authors: Akkasit Jongjareonrak, Supansa Namchaiya

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Unripe green coffee cherry (UGCC) accounting about 5 % of total raw material weight receiving to the coffee bean production process and is, in general, sorting out and dump as waste. The UGCC is known to rich in phenolic compounds such as caffeoylquinic acids, feruloylquinic acids, chlorogenic acid (CGA), etc. CGA is one of the potent bioactive compounds using in the nutraceutical and functional food industry. Therefore, this study aimed at optimization the extraction condition of CGA from UGCC using Accelerated Solvent Extractor (ASE). The ethanol/water mixture at various ethanol concentrations (50, 60 and 70 % (v/v)) was used as an extraction solvent at elevated pressure (10.34 MPa) and temperatures (90, 120 and 150 °C). The recovery yield of UGCC crude extract, total phenolic content, CGA content and some bioactivities of UGCC extract were investigated. Using of ASE at lower temperature with higher ethanol concentration provided higher CGA content in the UGCC crude extract. The maximum CGA content was observed at the ethanol concentration of 70% ethanol and 90 °C. The further purification of UGCC crude extract gave a higher purity of CGA with a purified CGA yield of 4.28 % (w/w, of dried UGCC sample) containing 72.52 % CGA equivalent. The antioxidant activity and antimicrobial activity of purified CGA extract were determined. The purified CGA exhibited the 2,2-Diphenyl-1-picrylhydrazyl (DPPH) radical scavenging activity at 0.88 mg Trolox equivalent/mg purified CGA sample. The antibacterial activity against Escherichia coli was observed with the minimum inhibitory concentration (MIC) at 3.12 mg/ml and minimum bactericidal concentration (MBC) at 12.5 mg/ml. These results suggested that using of high concentration of ethanol and low temperature under elevated pressure of ASE condition could accelerate the extraction of CGA from UGCC. The purified CGA extract could be a promising alternative source of bioactive compound using for nutraceutical and functional food industry.

Keywords: bioactive, chlorogenic acid, coffee, extraction

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12162 Evidence-Based Health System Strengthening in Urban India: Drawing Insights from Rapid Assessment Study

Authors: Anisur Rahman, Sabyasachi Behera, Pawan Pathak, Benazir Patil, Rajesh Khanna

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Background: Nearly half of India’s population is expected to reside in urban areas by 2030. The extent to which India's health system can provide for this large and growing city-based population will determine the country's success in achieving universal health coverage and improved national health indices. National Urban Health Mission (NUHM) strive for improving access to primary health care in urban areas. Implementation of NUHM solicits sensitive, effective and sustainable strategies to strengthen the service delivery mechanisms. The Challenge Initiative for Healthy Cities (TCIHC) is working with the Government of India and three provincial states to develop effective service delivery mechanisms for reproductive, maternal, newborn and child health (RMNCH) through a health systems approach for the urban poor. Method: A rapid assessment study was conceptualized and executed to generate evidence in order to address the challenges impeding in functioning of urban health facilities to deliver effective, efficient and equitable health care services in 7 cities spread across two project States viz. Madhya Pradesh and Odisha. Results: The findings of the assessment reflect: 1. The overall ecosystem pertaining to planning and management of public health interventions is not conducive. 2. The challenges regarding population dynamics like migration keeps on influencing the demand-supply-enabling environment triangle for both public and private service providers. 3. Lack of norms for planning and benchmark for service delivery further impedes urban health system as a whole. 4. Operationalization of primary level services have enough potential to meet the demand of slum dwellers at large. 5. Lack of policy driven strategies on how to integrate the NUHM with other thematic areas of Maternal, Newborn & Child Health (MNCH) and Family Planning (FP). 5. The inappropriate capacity building and acute shortage of Human Resources has huge implication on service provisioning and adherence to the service delivery protocols. Conclusion: The findings from rapid assessment are aimed to inform pertinent stakeholders to develop a multiyear city health action plan to strengthen the health systems in order to improve the efficacy of service delivery mechanism in urban settings.

Keywords: city health plan, health system, rapid assessment, urban mission

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12161 Existing Situation on Labour Use, Health Management and Problems of Buffalo Farming in Thailand

Authors: Chonlawit Yuwajitaa, Suttipong Pruangkab

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Existing situation on labour use, health management and problems, and ancillary work done along with buffalo farming in Thailand was studied, There were 52 farms had been interviewed during August to September 2014. The study revealed that 100 percent of labor use was family labors themselves and all of farmers reared their buffaloes and grew rice simultaneously. The farmers valued veterinary service and advice as the most important problem (40.40%) and buffalo farming health problems was found 7.69% of dystocia, retain placenta and abortion. The major problem that should be taken into account was officials involved and buffalo farming should be continually promoted by government sectors to help solving economic problems as a whole.

Keywords: buffalo, labor use, health management, Thailand

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12160 The Impact of Metacognitive Knowledge and Experience on Top Management Team Diversity and Small to Medium Enterprises Performance

Authors: Jo Rhodes, Peter Lok, Zahra Sadeghinejad

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The aim of this study is to determine the impact of metacognition on top management team members and firm performance based on full team integration. A survey of 1500 small to medium enterprises (SMEs) was initiated and 140 firms were obtained in this study (with response rate of 9%). The result showed that different metacognitive abilities of managers [knowledge and experience] could enhance team decision-making and problem solving, resulting in greater firm performance. This is a significant finding for SMEs because these organisations have small teams with owner leadership and entrepreneurial orientation.

Keywords: metacognition, behavioural integration, top management team (TMT), performance

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12159 Designing Sustainable and Energy-Efficient Urban Network: A Passive Architectural Approach with Solar Integration and Urban Building Energy Modeling (UBEM) Tools

Authors: A. Maghoul, A. Rostampouryasouri, MR. Maghami

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The development of an urban design and power network planning has been gaining momentum in recent years. The integration of renewable energy with urban design has been widely regarded as an increasingly important solution leading to climate change and energy security. Through the use of passive strategies and solar integration with Urban Building Energy Modeling (UBEM) tools, architects and designers can create high-quality designs that meet the needs of clients and stakeholders. To determine the most effective ways of combining renewable energy with urban development, we analyze the relationship between urban form and renewable energy production. The procedure involved in this practice include passive solar gain (in building design and urban design), solar integration, location strategy, and 3D models with a case study conducted in Tehran, Iran. The study emphasizes the importance of spatial and temporal considerations in the development of sector coupling strategies for solar power establishment in arid and semi-arid regions. The substation considered in the research consists of two parallel transformers, 13 lines, and 38 connection points. Each urban load connection point is equipped with 500 kW of solar PV capacity and 1 kWh of battery Energy Storage (BES) to store excess power generated from solar, injecting it into the urban network during peak periods. The simulations and analyses have occurred in EnergyPlus software. Passive solar gain involves maximizing the amount of sunlight that enters a building to reduce the need for artificial lighting and heating. Solar integration involves integrating solar photovoltaic (PV) power into smart grids to reduce emissions and increase energy efficiency. Location strategy is crucial to maximize the utilization of solar PV in an urban distribution feeder. Additionally, 3D models are made in Revit, and they are keys component of decision-making in areas including climate change mitigation, urban planning, and infrastructure. we applied these strategies in this research, and the results show that it is possible to create sustainable and energy-efficient urban environments. Furthermore, demand response programs can be used in conjunction with solar integration to optimize energy usage and reduce the strain on the power grid. This study highlights the influence of ancient Persian architecture on Iran's urban planning system, as well as the potential for reducing pollutants in building construction. Additionally, the paper explores the advances in eco-city planning and development and the emerging practices and strategies for integrating sustainability goals.

Keywords: energy-efficient urban planning, sustainable architecture, solar energy, sustainable urban design

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12158 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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12157 Using LMS as an E-Learning Platform in Higher Education

Authors: Mohammed Alhawiti

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Assessment of Learning Management Systems has been of less importance than its due share. This paper investigates the evaluation of learning management systems (LMS) within educational setting as both an online learning system as well as a helpful tool for multidisciplinary learning environment. This study suggests a theoretical e-learning evaluation model, studying a multi-dimensional methods for evaluation through LMS system, service and content quality, learner`s perspective and attitudes of the instructor. A survey was conducted among 105 e-learners. The sample consisted of students at both undergraduate and master’s levels. Content validity, reliability were tested through the instrument, Findings suggested the suitability of the proposed model in evaluation for the satisfaction of learners through LMS. The results of this study would be valuable for both instructors and users of e-learning systems.

Keywords: e-learning, LMS, higher education, management systems

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12156 Developing a Town Based Soil Database to Assess the Sensitive Zones in Nutrient Management

Authors: Sefa Aksu, Ünal Kızıl

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For this study, a town based soil database created in Gümüşçay District of Biga Town, Çanakkale, Turkey. Crop and livestock production are major activities in the district. Nutrient management is mainly based on commercial fertilizer application ignoring the livestock manure. Within the boundaries of district, 122 soil sampling points determined over the satellite image. Soil samples collected from the determined points with the help of handheld Global Positioning System. Labeled samples were sent to a commercial laboratory to determine 11 soil parameters including salinity, pH, lime, organic matter, nitrogen, phosphorus, potassium, iron, manganese, copper and zinc. Based on the test results soil maps for mentioned parameters were developed using remote sensing, GIS, and geostatistical analysis. In this study we developed a GIS database that will be used for soil nutrient management. Methods were explained and soil maps and their interpretations were summarized in the study.

Keywords: geostatistics, GIS, nutrient management, soil mapping

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12155 Closed-Loop Audit of the Degree of the Management of Thrombocytosis in Accordance with Nice Guidance at Roseneath General Practice

Authors: Georgia Mills, Rachel Parsonage

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Thrombocytosis is a platelet count above the upper limit of the normal range. An urgent referral is advised for counts over 1000 x109 and if the count is between 600-1000 x109 with certain conditions/age. A non-urgent referral is warranted when the level is above 450 × 109/L (for more than 3 months) or over 600 × 109/L on at least two occasions (4–6 weeks apart) or within the range 450–600 × 109/L with other haematological abnormalities. The aim of this audit is the assess how well Roseneath's general practice has adhered to the National Institute for Health and Care Excellence (NICE) guidelines for investigations and management of high platelet counts. Through the filtering tool on Vision, all blood results in the surgery were filtered to only show those with a platelet count above 450 x 109 /L. These patients were then analyzed individually to see where they fall on the current NICE guidance pathway for management. The investigations and management of thrombocytosis were generally poor. 60% of those who needed an urgent referral did not have it done. 30% of those who needed a follow-up blood test did not have it done. 60% of those needing a routine referral from complete investigations did not have it done. To improve the knowledge of NICE guidelines within the practice, a teaching session was delivered. Percentages then reached 100% in the 2nd audit. There is a lack of awareness of guidelines and education on thrombocytosis in primary care. Teaching sessions will benefit outcomes greatly

Keywords: platelets, thrombocytosis, management, referral

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12154 Forecasting of COVID-19 Cases, Hospitalization Admissions, and Death Cases Based on Wastewater Sars-COV-2 Surveillance Using Copula Time Series Model

Authors: Hueiwang Anna Jeng, Norou Diawara, Nancy Welch, Cynthia Jackson, Rekha Singh, Kyle Curtis, Raul Gonzalez, David Jurgens, Sasanka Adikari

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Modeling effort is needed to predict the COVID-19 trends for developing management strategies and adaptation measures. The objective of this study was to assess whether SARS-CoV-2 viral load in wastewater could serve as a predictor for forecasting COVID-19 cases, hospitalization cases, and death cases using copula-based time series modeling. SARS-CoV-2 RNA load in raw wastewater in Chesapeake VA was measured using the RT-qPCR method. Gaussian copula time series marginal regression model, incorporating an autoregressive moving average model and the copula function, served as a forecasting model. COVID-19 cases were correlated with wastewater viral load, hospitalization cases, and death cases. The forecasted trend of COVID-19 cases closely paralleled one of the reported cases, with over 90% of the forecasted COVID-19 cases falling within the 99% confidence interval of the reported cases. Wastewater SARS-CoV-2 viral load could serve as a predictor for COVID-19 cases and hospitalization cases.

Keywords: COVID-19, modeling, time series, copula function

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12153 Cross Country Comparison: Business Process Management Maturity, Social Business Process Management and Organizational Culture

Authors: Dalia Suša Vugec

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In recent few decades, business process management (BPM) has been in focus of a great number of researchers and organizations. There are many benefits derived from the implementation of BPM in organizations. However, there has been also noticed that lately traditional BPM faces some difficulties in terms of the divide between models and their execution, lost innovations, lack of information fusioning and so on. As a result, there has been a new discipline, called social BPM, which incorporates principles of social software into the BPM. On the other hand, many researchers indicate organizational culture as a vital part of the BPM success and maturity. Therefore, the goal of this study is to investigate the current state of BPM maturity and the usage of social BPM among the organizations from Croatia, Slovenia and Austria, with the regards to the organizational culture as well. The paper presents the results of a survey conducted as part of the PROSPER project (IP-2014-09-3729), financed by Croatian Science Foundation. The results indicate differences in the level of BPM maturity, the usage of social BPM and the dominant organizational culture in the observed organizations from different countries. These differences are further discussed in the paper.

Keywords: business process management, BPM maturity, organizational culture, social BPM

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12152 Refusal Speech Acts in French Learners of Mandarin Chinese

Authors: Jui-Hsueh Hu

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This study investigated various models of refusal speech acts among three target groups: French learners of Mandarin Chinese (FM), Taiwanese native Mandarin speakers (TM), and native French speakers (NF). The refusal responses were analyzed in terms of their options, frequencies, and sequences and the contents of their semantic formulas. This study also examined differences in refusal strategies, as determined by social status and social distance, among the three groups. The difficulties of refusal speech acts encountered by FM were then generalized. The results indicated that Mandarin instructors of NF should focus on the different reasons for the pragmatic failure of French learners and should assist these learners in mastering refusal speech acts that rely on abundant cultural information. In this study, refusal policies were mainly classified according to the research of Beebe et al. (1990). Discourse completion questionnaires were collected from TM, FM, and NF, and their responses were compared to determine how refusal policies differed among the groups. This study not only emphasized the dissimilarities of refusal strategies between native Mandarin speakers and second-language Mandarin learners but also used NF as a control group. The results of this study demonstrated that regarding overall strategies, FM were biased toward NF in terms of strategy choice, order, and content, resulting in pragmatic transfer under the influence of social factors such as 'social status' and 'social distance,' strategy choices of FM were still closer to those of NF, and the phenomenon of pragmatic transfer of FM was revealed. Regarding the refusal difficulties among the three groups, the F-test in the analysis of variance revealed statistical significance was achieved for Role Playing Items 13 and 14 (P < 0.05). A difference was observed in the average number of refusal difficulties between the participants. However, after multiple comparisons, it was found that item 13 (unrecognized heterosexual junior colleague requesting contacts) was significantly more difficult for NF than for TM and FM; item 14 (contacts requested by an unrecognized classmate of the opposite sex) was significantly more difficult to refuse for NF than for TM. This study summarized the pragmatic language errors that most FM often perform, including the misuse or absence of modal words, hedging expressions, and empty words at the end of sentences, as the reasons for pragmatic failures. The common social pragmatic failures of FM include inaccurately applying the level of directness and formality.

Keywords: French Mandarin, interlanguage refusal, pragmatic transfer, speech acts

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12151 Ecosystem Response of a Semi-Enclosed Saline Bay to Damming and Sluice-Management: Case of Lake Grevelingen in the Netherlands

Authors: Marijn Tangelder, Ingeborg Mulder, Jeroen Wijsman, John Janssen, Tom Ysebaert

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The delta works in the Southwest Netherlands drastically changed the estuarine nature of this area. The Grevelingen estuary was dammed off and became a lake in 1971. Since 1978 a connection with the North Sea exists to keep the lake saline but management of the sluices varied over time. Our research of several decades of monitoring data shows that water management practices lead to drastic changes in water quality and consequent ecological shifts in benthic fauna, fish, and bird species. Benthic biomass, dominated by molluscs, showed major changes with an important role for invasive species. Fish migration and, therefore, fish stock in the lake changed with recently smaller fish species and lower biomass values, with consequences for fish eating birds. Implications are made towards future management to re-introduce micro-tide in connection with the North Sea to improve water quality and the ecological status of the lake, as well as consequences for the bordering Natura 2000 terrestrial habitats, including rare dune vegetations, are discussed.

Keywords: ecosystem study, Grevelingen, Natura 2000, water management, water quality

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12150 Sustainability of Performing Venues Considering Urban Connectivity and Facility Utilization

Authors: Wei-Hwa Chiang, Wei-Ting Hsu, Yuan-Chi Liu, Cheng-Che Tsai

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A sustainable built environment aims for minimizing both regional and global environmental impact while maintaining a healthy living for individuals. Sustainability of performing venues has rarely been discussed when compared with residential, office, and other popular building types. Life-cycle carbon emission due to the high standard requirements in acoustics, stage engineering, HVAC, and building structure need to be carefully examined. This can be complicated by social-economic and cultural concerns in addition to technical excellence. This paper reported case-based study and statistics of performing venues regarding urban connectivity and spatial layouts in enhancing facility usage and promoting cultural vitality. Interviews conducted for a major venue at Taipei indicated high linkage with surrounding leisure activity and the need for quality pedestrian and additional spaces open to the general public. Statistics of venues with various size and function suggested the possibility and strategies limit the size and height of reception and foyer spaces, and to maximize their use when there are no performances. Design strategies are identified to increase visual contact or facility sharing between the artists and the audience or the general public in reducing facility size and promoting potential involvement in cultural activities.

Keywords: sustainability, performing venue, design, operation

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12149 Climate-Smart Agriculture for Sustainable Maize-Wheat Production: Effects on Crop Productivity, Profitability and Irrigation Water Use

Authors: S. K. Kakraliya, R. D. Jat, H. S. Jat, P. C. Sharma, M. L. Jat

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The traditional rice-wheat (RW) system in the IGP of South Asia is tillage, water, energy, and capital intensive. Coupled with more pumping of groundwater over the years to meet the high irrigation water requirement of the RW system has resulted in over-exploitation of groundwater. Replacement of traditional rice with less water crops such as maize under climate-smart agriculture (CSA) based management (tillage, crop establishment and residue management) practices are required to promote sustainable intensification. Furthermore, inefficient nutrient management practices are responsible for low crop yields and nutrient use efficiencies in maize-wheat (MW) system. A 7-year field experiment was conducted in farmer’s participatory strategic research mode at Taraori, Karnal, India to evaluate the effects of tillage and crop establishment (TCE) methods, residue management, mungbean integration, and nutrient management practices on crop yields, water productivity and profitability of MW system. The main plot treatments included four combinations of TCE, residue and mungbean integration [conventional tillage (CT), conventional tillage with mungbean (CT + MB), permanent bed (PB) and permanent bed with MB (PB + MB] with three nutrient management practices [farmer’s fertilizer practice (FFP), recommended dose of fertilizer (RDF) and site-specific nutrient management (SSNM)] using Nutrient Expert® as subplot treatments. System productivity, water use efficiency (WUE) and net returns under PB + MB were significantly increased by 25–30%, 28–31% and 35–40% compared to CT respectively, during seven years of experimentation. The integration of MB in MW system contributed ~25and ~ 28% increases in system productivity and net returns compared with no MB, respectively. SSNM based nutrient management increased the mean (averaged across 7 yrs) system productivity by 12- 15% compared with FFP. The study revealed that CSA based sustainable intensification (PB + MB) and SSNM approach provided opportunities for enhancing crop productivity, WUE and profitability of the MW system in India.

Keywords: Conservation Agriculture, Precision water and nutrient management, Permanent beds, Crop yields

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12148 Accidental U.S. Taxpayers Residing Abroad: Choosing between U.S. Citizenship or Keeping Their Local Investment Accounts

Authors: Marco Sewald

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Due to the current enforcement of exterritorial U.S. legislation, up to 9 million U.S. (dual) citizens residing abroad are subject to U.S. double and surcharge taxation and at risk of losing access to otherwise basic financial services and investment opportunities abroad. The United States is the only OECD country that taxes non-resident citizens, lawful permanent residents and other non-resident aliens on their worldwide income, based on local U.S. tax laws. To enforce these policies the U.S. has implemented ‘saving clauses’ in all tax treaties and implemented several compliance provisions, including the Foreign Account Tax Compliance Act (FATCA), Qualified Intermediaries Agreements (QI) and Intergovernmental Agreements (IGA) addressing Foreign Financial Institutions (FFIs) to implement these provisions in foreign jurisdictions. This policy creates systematic cases of double and surcharge taxation. The increased enforcement of compliance rules is creating additional report burdens for U.S. persons abroad and FFIs accepting such U.S. persons as customers. FFIs in Europe react with a growing denial of specific financial services to this population. The numbers of U.S. citizens renouncing has dramatically increased in the last years. A case study is chosen as an appropriate methodology and research method, as being an empirical inquiry that investigates a contemporary phenomenon within its real-life context; when the boundaries between phenomenon and context are not clearly evident; and in which multiple sources of evidence are used. This evaluative approach is testing whether the combination of policies works in practice, or whether they are in accordance with desirable moral, political, economical aims, or may serve other causes. The research critically evaluates the financial and non-financial consequences and develops sufficient strategies. It further discusses these strategies to avoid the undesired consequences of exterritorial U.S. legislation. Three possible strategies are resulting from the use cases: (1) Duck and cover, (2) Pay U.S. double/surcharge taxes, tax preparing fees and accept imposed product limitations and (3) Renounce U.S. citizenship and pay possible exit taxes, tax preparing fees and the requested $2,350 fee to renounce. While the first strategy is unlawful and therefore unsuitable, the second strategy is only suitable if the U.S. citizen residing abroad is planning to move to the U.S. in the future. The last strategy is the only reasonable and lawful way provided by the U.S. to limit the exposure to U.S. double and surcharge taxation and the limitations on financial products. The results are believed to add a perspective to the current academic discourse regarding U.S. citizenship based taxation, currently dominated by U.S. scholars, while providing sufficient strategies for the affected population at the same time.

Keywords: citizenship based taxation, FATCA, FBAR, qualified intermediaries agreements, renounce U.S. citizenship

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12147 An Approach to Tackle Start up Problems Using Applied Games

Authors: Aiswarya Gopal, Kamal Bijlani, Vinoth Rengaraj, R. Jayakrishnan

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In the business world, the term “startup” is frequently ringing the bell with the high frequency of young ventures. The main dilemma of startups is the unsuccessful management of the unique risks that have to be confronted in the present world of competition and technology. This research work tried to bring out a game based methodology to improve enough real-world experience among entrepreneurs as well as management students to handle risks and challenges in the field. The game will provide experience to the player to overcome challenges like market problems, running out of cash, poor management, and product problems which can be resolved by a proper strategic approach in the entrepreneurship world. The proposed serious game works on the life cycle of a new software enterprise where the entrepreneur moves from the planning stage to secured financial stage, laying down the basic business structure, and initiates the operations ensuring the increment in confidence level of the player.

Keywords: business model, game based learning, poor management, start up

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12146 Frames as Interests and Goals: The Case of MedTech Entrepreneurs' Capital Raising Strategies in Australia

Authors: Joelle Hawa, Michael Gilding

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The role of interest as a driver of action has been an on-going debate in the sociological sciences. This paper shows evidence as to how economic actors frame their environment in terms of interests and goals to take action. It introduces the concept of 'dynamic actor compass', a cognitive tool that is socially contingent and allows economic actors to navigate their environment, evaluate the level of alignment of interests and goals with other players, and decide whether or not they are willing to rely on, collaborate or partner with others in the field. The paper builds on Kaplan’s model of framing contests and integrates Max Weber’s interests, and ideas construct as well as Beckert’s concept of fictional expectations. The author illustrates this conceptual framework in the case of MedTech entrepreneurs’ capital raising activities in Australia. The study adopts a grounded theory methodology, running in-depth interviews with 24 MedTech entrepreneurs in order to examine their decision-making processes and actions to finance their innovation trajectory. The findings show that participants take into account material and ideal interests and goals that they impose adapt or negotiate with other actors in their environment. These interactions affect the way MedTech entrepreneurs perceive other funders in the field, influencing their capital raising strategies.

Keywords: expectations, financing innovation, frames, goals, interest-oriented action, managerial cognition

Procedia PDF Downloads 145