Search results for: knowledge management strategy
14300 Media Coverage of Cervical Cancer in Malawi: A National Sample of Newspapers and a Radio Station
Authors: Elida Tafupenji Kamanga
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Cancer of the cervix remains one of the high causes of death among Malawian women. Despite the government introduction of free screening services throughout the country, patronage still remains low and lack of knowledge high. Given the critical role mass media plays in relaying different information to the public including health and its influence on health behaviours, the study sought to analyse Malawi media coverage of the disease and its effectiveness. The findings of the study will help inform media advocacy directed at changing any coverage impeding the effective dissemination of cervical cancer message which consequently will help increase awareness and accessing of screening behaviours among women. A content analysis of 29 newspapers and promotional messages on cervical from a local radio station was conducted for the period from 2012 to 2015. Overall the results showed media coverage in terms of content and frequency increased for the four-year period. However, of concern was the quality of information both media presented to the public. The lapse in information provided means there is little education taking place through the media which could be contributing to the knowledge gap the women have thereby affecting their decision to screen. Also lack of adequate funding to media institutions and lack of collaboration between media institutions and stakeholders involved in the fight against the disease were noted as other contributing factors to low coverage of the disease. Designing messages that are not only informative and educative but also innovative may help increase awareness; improve the knowledge gap and potential adoption of preventive screening behaviour by Malawian women. Conversely, good communication between the media institutions and researchers involved in the fight against the disease through the channelling of new findings back to the public as well as increasing funding towards similar cause should be considered.Keywords: cervical cancer, effectiveness, media coverage, screening
Procedia PDF Downloads 19814299 Some Discrepancies between Experimentally-Based Theory of Toxic Metals Combined Action and Actual Approaches to Occupational and Environmental Health Risk Assessment and Management
Authors: Ilzira A. Minigalieva
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Assessment of cumulative health risks associated with the widely observed combined exposures to two or more metals and their compounds on the organism in industrial or general environment, as well as respective regulatory and technical risk management decision-making have presumably the theoretical and experimental toxicology of mixtures as their reliable scientific basis. Analysis of relevant literature and our own experience proves, however, that there is no full match between these different practices. Moreover, some of the contradictions between them are of a fundamental nature. This unsatisfactory state of things may be explained not only by unavoidable simplifications characteristic of the methodologies of risk assessment and permissible exposure standards setting but also by the extreme intrinsic complexity of the combined toxicity theory, the most essential issues of which are considered and briefly discussed in this paper.Keywords: toxic metals, nanoparticles, typology of combined toxicity, mathematical modeling, health risk assessment and management
Procedia PDF Downloads 32514298 An Experimental Approach to the Influence of Tipping Points and Scientific Uncertainties in the Success of International Fisheries Management
Authors: Jules Selles
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The Atlantic and Mediterranean bluefin tuna fishery have been considered as the archetype of an overfished and mismanaged fishery. This crisis has demonstrated the role of public awareness and the importance of the interactions between science and management about scientific uncertainties. This work aims at investigating the policy making process associated with a regional fisheries management organization. We propose a contextualized computer-based experimental approach, in order to explore the effects of key factors on the cooperation process in a complex straddling stock management setting. Namely, we analyze the effects of the introduction of a socio-economic tipping point and the uncertainty surrounding the estimation of the resource level. Our approach is based on a Gordon-Schaefer bio-economic model which explicitly represents the decision making process. Each participant plays the role of a stakeholder of ICCAT and represents a coalition of fishing nations involved in the fishery and decide unilaterally a harvest policy for the coming year. The context of the experiment induces the incentives for exploitation and collaboration to achieve common sustainable harvest plans at the Atlantic bluefin tuna stock scale. Our rigorous framework allows testing how stakeholders who plan the exploitation of a fish stock (a common pool resource) respond to two kinds of effects: i) the inclusion of a drastic shift in the management constraints (beyond a socio-economic tipping point) and ii) an increasing uncertainty in the scientific estimation of the resource level.Keywords: economic experiment, fisheries management, game theory, policy making, Atlantic Bluefin tuna
Procedia PDF Downloads 25314297 Driving Performance Improvement in Mini Markets: The Impact of Talent Management, Business Skills, and Technology Adoption in Johannesburg and Cape Town, South Africa
Authors: Fedil Jemal Ahmed
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This conference abstract paper presents a study that aimed to explore the impact of talent management and business skills on performance improvement in mini markets located in Johannesburg and Cape Town, South Africa. Mini markets are small retail stores that play a crucial role in providing essential goods and services to communities. However, due to their small size, they often face significant challenges in terms of resources and management. The study conducted interviews with mini market owners and managers in Johannesburg and Cape Town to understand their approach to talent management, business skills, and their impact on business performance. The results showed that effective talent management practices, including recruitment, training, and retention, along with strong business skills, had a significant positive impact on business performance in mini markets. Furthermore, the study found that the use of technology, such as point of sale systems and inventory management software, can also contribute to business performance improvement in mini markets. The results suggest that mini market owners and managers should prioritize talent management, business skills, and invest in technology to improve their business performance. Comparing the improvements made by mini markets in Johannesburg and Cape Town to those made by others, the study found that the adoption of effective talent management practices and strong business skills were key factors in driving performance improvement. Mini market owners and managers who invested in these areas were better equipped to manage their resources, enhance their customer service, and increase their profitability. When comparing the personal experiences of the fedil jemal who improved their business performance from a small market to a large one, they found that effective talent management practices and strong business skills were crucial in achieving success. Through the adoption of effective talent management practices, the fedil was able to attract and retain top talent, ensuring that the business was managed effectively. Furthermore, the fedil invested in improving their business skills, such as financial management, marketing, and customer service, which helped to increase their revenue and profitability. In terms of technology adoption, the author found that the use of point-of-sale systems and inventory management software were essential in managing their inventory and improving their customer service. By investing in technology, the fedil was able to streamline their operations and enhance their overall business performance. In conclusion, this study provides valuable insights into the importance of talent management, business skills, and technology adoption in improving business performance in mini markets. It highlights the need for mini market owners and managers to prioritize these areas and invest in them to enhance their business performance. The findings of this study have practical implications for mini market owners and managers who are looking to improve their business performance and compete in a highly competitive market. By adopting effective talent management practices, developing strong business skills, and investing in technology, mini market owners and managers can improve their operations and increase their profitability.Keywords: talent management, business skills, technology adoption, mini markets
Procedia PDF Downloads 10114296 Analyze and Improve Project Delivery Time Enhancing Business Management System of Review and Approval Process for Project Design Submittals
Authors: Abdulaziz Alnajem, Amit Sharma
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Business Case: Project delivery and enhancing activities' completion in the shortest possible time is critical during execution to proceed with the subsequent phases of Procurement, C & C phases of Contracts to have the required Production facilities/Infrastructure in place to achieve the Company strategic objective of 4.0 MBOPD oil production. SOR (Statement of requirement): Design and Engineering phase of Projects execution takes a long time. It is observed that, in most of the cases, company has crossed the Project Design Submittals review time as per the Contract/Company Standards, resulting into delays in projects completion, and cost impact to the company. Study Scope: Scope of the study covers the process from date of first submission of D & E documents by the contractor to final approval by the controlling team to proceed with the procurement of materials. This scope covers projects handled by the company’s project management teams and includes only the internal review process by the company.Keywords: business management system, project management, oil and gas, analysis, improvement, design, delays
Procedia PDF Downloads 21914295 The Difficulties Encountered in Overseeing Learner-Centered Instructional Activities for Elementary School Children in Ho Chi Minh City, Vietnam
Authors: Van Son Huynh, Thanh Huan Nguyen, Tat Thien Do, Thi Mai Thu Nguyen, Thien Vu Giang
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Given the necessity for substantial and all-encompassing educational reform, particularly in elementary Education, it is imperative to prioritize learner-centered instruction at the elementary level. This study focuses on the difficulties encountered in overseeing learner-centered instructional activities for elementary school children in Ho Chi Minh City (HCMC), the largest city in Vietnam in terms of population. Although learner-centered solutions have been implemented, there are still certain weaknesses, including an emphasis on content and worries about lax monitoring. The purpose of this study, named "Management of Learner-Centered Teaching Activities for Primary School Students in HCMC," is to enhance and advance theories related to the management of learner-centered teaching activities. The study evaluates the present condition of learner-centered teaching activities and management practices in HCMC, aiming to suggest solutions for improving the efficiency of managing such activities in primary schools.Keywords: primary school, school children in Ho Chi Minh City, learner-centered instructional activities, learner-centered teaching activities and management.
Procedia PDF Downloads 7414294 Flood Risk Management in Low Income Countries: Balancing Risk and Development
Authors: Gavin Quibell, Martin Kleynhans, Margot Soler
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The Sendai Framework notes that disaster risk reduction is essential for sustainable development, and Disaster Risk Reduction is included in 3 of the Sustainable Development Goals (SDGs), and 4 of the SDG targets. However, apart from promoting better governance and resourcing of disaster management agencies, little guidance is given how low-income nations can balance investments across the SDGs to achieve sustainable development in an increasingly climate vulnerable world with increasing prevalence of flood and drought disasters. As one of the world’s poorest nations, Malawi must balance investments across all the SDGs. This paper explores how Malawi’s National Guidelines for Community-based Flood Risk Management integrate sustainable development and flood management objectives at different administrative levels. While Malawi periodically suffers from large, widespread flooding, the greatest impacts are felt through the smaller annual floods and flash floods. The Guidelines address this through principles that recognize that while the protection of human life is the most important priority for flood risk management, addressing the impacts of floods on the rural poor and the economy requires different approaches. The National Guidelines are therefore underpinned by the following; 1. In the short-term investments in flood risk management must focus on breaking the poverty – vulnerability cycle; 2. In the long-term investments in the other SDGs will have the greatest flood risk management benefits; 3. If measures are in place to prevent loss of life and protect strategic infrastructure, it is better to protect more people against small and medium size floods than fewer people against larger floods; 4. Flood prevention measures should focus on small (1:5 return period) floods; 5. Flood protection measures should focus on small and medium floods (1:20 return period) while minimizing the risk of failure in larger floods; 6. The impacts of larger floods ( > 1:50) must be addressed through improved preparedness; 7. The impacts of climate change on flood frequencies are best addressed by focusing on growth not overdesign; and 8. Manage floods and droughts conjunctively. The National Guidelines weave these principles into Malawi’s approach to flood risk management through recommendations for planning and implementing flood prevention, protection and preparedness measures at district, traditional authority and village levels.Keywords: flood risk management in low-income countries, sustainable development, investments in prevention, protection and preparedness, community-based flood risk management, Malawi
Procedia PDF Downloads 24114293 Challenges in Environmental Governance: A Case Study of Risk Perceptions of Environmental Agencies Involved in Flood Management in the Hawkesbury-Nepean Region, Australia
Authors: S. Masud, J. Merson, D. F. Robinson
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The management of environmental resources requires engagement of a range of stakeholders including public/private agencies and different community groups to implement sustainable conservation practices. The challenge which is often ignored is the analysis of agencies involved and their power relations. One of the barriers identified is the difference in risk perceptions among the agencies involved that leads to disjointed efforts of assessing and managing risks. Wood et al 2012, explains that it is important to have an integrated approach to risk management where decision makers address stakeholder perspectives. This is critical for an effective risk management policy. This abstract is part of a PhD research that looks into barriers to flood management under a changing climate and intends to identify bottlenecks that create maladaptation. Experiences are drawn from international practices in the UK and examined in the context of Australia through exploring the flood governance in a highly flood-prone region in Australia: the Hawkesbury Ne-pean catchment as a case study. In this research study several aspects of governance and management are explored: (i) the complexities created by the way different agencies are involved in assessing flood risks (ii) different perceptions on acceptable flood risk level; (iii) perceptions on community engagement in defining acceptable flood risk level; (iv) Views on a holistic flood risk management approach; and, (v) challenges of centralised information system. The study concludes that the complexity of managing a large catchment is exacerbated by the difference in the way professionals perceive the problem. This has led to: (a) different standards for acceptable risks; (b) inconsistent attempt to set-up a regional scale flood management plan beyond the jurisdictional boundaries: (c) absence of a regional scale agency with license to share and update information (d) Lack of forums for dialogue with insurance companies to ensure an integrated approach to flood management. The research takes the Hawkesbury-Nepean catchment as case example and draws from literary evidence from around the world. In addition, conclusions were extrapolated from eighteen semi-structured interviews from agencies involved in flood risk management in the Hawkesbury-Nepean catchment of NSW, Australia. The outcome of this research is to provide a better understanding of complexity in assessing risks against a rapidly changing climate and contribute towards developing effective risk communication strategies thus enabling better management of floods and achieving increased level of support from insurance companies, real-estate agencies, state and regional risk managers and the affected communities.Keywords: adaptive governance, flood management, flood risk communication, stakeholder risk perceptions
Procedia PDF Downloads 28714292 Negotiating Across Cultures: The Case of Hungarian Negotiators
Authors: Júlia Szőke
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Negotiating across cultures needs consideration as different cultures have different norms, habits and behavioral patterns. The significance of cross-cultural negotiations lies in the fact that many business relationships have already failed due to the lack of cultural knowledge. Therefore, the paper deals with cross-cultural negotiations in case of Hungarian business negotiators. The aim of the paper is to introduce the findings of a two-phase research conducted among Hungarian business negotiators. In the first phase a qualitative research was conducted to reveal the importance of cultural differences in case of cross-cultural business negotiations from the viewpoint of Hungarian negotiators, whereas in the second phase a quantitative one was conducted to figure out whether cultural stereotypes affect the way how the respondents negotiate with people coming from different cultures. The research found out that in case of Hungarian negotiators it is mostly the lack of cultural knowledge that lurks behind the problems and miscommunication occurring during the negotiations. The research also revealed that stereotypes have an influence on the negotiation styles of Hungarian negotiators. The paper concludes that culture and cultural differences must be taken into consideration in case of cross-cultural negotiations so that problems and misunderstandings could be avoided.Keywords: business, culture, negotiations, stereotypes
Procedia PDF Downloads 23114291 Brief Guide to Cloud-Based AI Prototyping: Key Insights from Selected Case Studies Using Google Cloud Platform
Authors: Kamellia Reshadi, Pranav Ragji, Theodoros Soldatos
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Recent advancements in cloud computing and storage, along with rapid progress in artificial intelligence (AI), have transformed approaches to developing efficient, scalable applications. However, integrating AI with cloud computing poses challenges as these fields are often disjointed, and many advancements remain difficult to access, obscured in complex documentation or scattered across research reports. For this reason, we share experiences from prototype projects combining these technologies. Specifically, we focus on Google Cloud Platform (GCP) functionalities and describe vision and speech activities applied to labeling, subtitling, and urban traffic flow tasks. We describe challenges, pricing, architecture, and other key features, considering the goal of real-time performance. We hope our demonstrations provide not only essential guidelines for using these functionalities but also enable more similar approaches.Keywords: artificial intelligence, cloud computing, real-time applications, case studies, knowledge management, research and development, text labeling, video annotation, urban traffic analysis, public safety, prototyping, Google Cloud Platform
Procedia PDF Downloads 1314290 Evaluating the Learning Outcomes of Physical Therapy Clinical Fieldwork Course
Authors: Hui-Yi Wang, Shu-Mei Chen, Mei-Fang Liu
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Background and purpose: Providing clinical experience in medical education is an important discipline method where students can gradually apply their academic knowledge to clinical situations. The purpose of this study was to establish self-assessment questionnaires for students to assess their learning outcomes for two fields of physical therapy, orthopedic physical therapy, and pediatric physical therapy, in a clinical fieldwork course. Methods: The questionnaires were developed based on the core competence dimensions of the course. The content validity of the questionnaires was evaluated and established by expert meetings. Among the third-year undergraduate students who took the clinical fieldwork course, there were 49 students participated in this study. Teachers arranged for the students to study two professional fields, and each professional field conducted a three-week clinical lesson. The students filled out the self-assessment questionnaires before and after each three-week lesson. Results: The self-assessment questionnaires were established by expert meetings that there were six core competency dimensions in each of the two fields, with 20 and 21 item-questions, respectively. After each three-week clinical fieldwork, the self-rating scores in each core competency dimension were higher when compared to those before the course, indicating having better clinical abilities after the lessons. The best self-rating scores were the dimension of attitude and humanistic literacy, and the two lower scores were the dimensions of professional knowledge and skills and problem-solving critical thinking. Conclusions: This study developed questionnaires for clinical fieldwork courses to reflect students' learning outcomes, including the performance of professional knowledge, practice skills, and professional attitudes. The use of self-assessment of learning performance can help students build up their reflective competencies. Teachers can guide students to pay attention to the performance of abilities in each core dimension to enhance the effectiveness of learning through self-reflection and improvement.Keywords: physical therapy, clinical fieldwork course, learning outcomes assessment, medical education, self-reflection ability
Procedia PDF Downloads 11614289 Organic Tuber Production Fosters Food Security and Soil Health: A Decade of Evidence from India
Authors: G. Suja, J. Sreekumar, A. N. Jyothi, V. S. Santhosh Mithra
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Worldwide concerns regarding food safety, environmental degradation and threats to human health have generated interest in alternative systems like organic farming. Tropical tuber crops, cassava, sweet potato, yams, and aroids are food-cum-nutritional security-cum climate resilient crops. These form stable or subsidiary food for about 500 million global population. Cassava, yams (white yam, greater yam, and lesser yam) and edible aroids (elephant foot yam, taro, and tannia) are high energy tuberous vegetables with good taste and nutritive value. Seven on-station field experiments at ICAR-Central Tuber Crops Research Institute, Thiruvananthapuram, India and seventeen on-farm trials in three districts of Kerala, were conducted over a decade (2004-2015) to compare the varietal response, yield, quality and soil properties under organic vs conventional system in these crops and to develop a learning system based on the data generated. The industrial, as well as domestic varieties of cassava, the elite and local varieties of elephant foot yam and taro and the three species of Dioscorea (yams), were on a par under both systems. Organic management promoted yield by 8%, 20%, 9%, 11% and 7% over conventional practice in cassava, elephant foot yam, white yam, greater yam and lesser yam respectively. Elephant foot yam was the most responsive to organic management followed by yams and cassava. In taro, slight yield reduction (5%) was noticed under organic farming with almost similar tuber quality. The tuber quality was improved with higher dry matter, starch, crude protein, K, Ca and Mg contents. The anti-nutritional factors, oxalate content in elephant foot yam and cyanogenic glucoside content in cassava were lowered by 21 and 12.4% respectively. Organic plots had significantly higher water holding capacity, pH, available K, Fe, Mn and Cu, higher soil organic matter, available N, P, exchangeable Ca and Mg, dehydrogenase enzyme activity and microbial count. Organic farming scored significantly higher soil quality index (1.93) than conventional practice (1.46). The soil quality index was driven by water holding capacity, pH and available Zn followed by soil organic matter. Organic management enhanced net profit by 20-40% over chemical farming. A case in point is the cost-benefit analysis in elephant foot yam which indicated that the net profit was 28% higher and additional income of Rs. 47,716 ha-1 was obtained due to organic farming. Cost-effective technologies were field validated. The on-station technologies developed were validated and popularized through on-farm trials in 10 sites (5 ha) under National Horticulture Mission funded programme in elephant foot yam and seven sites in yams and taro. The technologies are included in the Package of Practices Recommendations for crops of Kerala Agricultural University. A learning system developed using artificial neural networks (ANN) predicted the performance of elephant foot yam organic system. Use of organically produced seed materials, seed treatment in cow-dung, neem cake, bio-inoculant slurry, farmyard manure incubated with bio-inoculants, green manuring, use of neem cake, bio-fertilizers and ash formed the strategies for organic production. Organic farming is an eco-friendly management strategy that enables 10-20% higher yield, quality tubers and maintenance of soil health in tuber crops.Keywords: eco-agriculture, quality, root crops, healthy soil, yield
Procedia PDF Downloads 33514288 Acculturation of Iranian Students in Europe
Authors: Shirin Sadat Ahmadi
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The number of people, particularly university students, migrating from Iran and applying for American and European universities has been rising during recent years. Different people may have various reasons and goals for migration, but one of the common issues among all these people is the cultural challenges they experience when living in the adopted society. Immigrants usually confront obstacles during the Intercultural transition and adaption process. Different variables such as age, religion, gender, education, knowing the spoken language in destination country, financial condition, interactions with natives, and using social media can affect the cultural challenges people face after migration and how they conquer issues appearing due to intercultural differences and conflicts. In this research we have interviewed a sample consisted of 15 Iranian students living and studying abroad found by using snowball sampling technique via video call to realize what cultural challenges they have experienced in the new society, how the mentioned variables above eased these challenges or made them harder and what approaches and solutions they adopted to adjust themselves to the new society and its cultural dimensions. Based on John Berry's acculturation theory of migrant-host relationship, we have classified these 15 people in five different categories: Assimilation, Separation, Marginalization, and Integration. In addition we have considered Y.Y. Kim's communication-based theory of cross-cultural adaption to explain how communications helped migrant populations in adaption process. Based on the findings of this study, 12 of 15 interviewed members of the study used the integration strategy to adapt to the new cultural environment, 3 of them used the assimilation strategy, and none of them used marginalization or separation strategies. Communicating with natives, knowing the language, and education were the factors that helped all the interviewed members of the sample to overcome the difficulties of intercultural transition.Keywords: acculturation, culture, intercultural transition, migration
Procedia PDF Downloads 6314287 Transport Hubs as Loci of Multi-Layer Ecosystems of Innovation: Case Study of Airports
Authors: Carolyn Hatch, Laurent Simon
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Urban mobility and the transportation industry are undergoing a transformation, shifting from an auto production-consumption model that has dominated since the early 20th century towards new forms of personal and shared multi-modality [1]. This is shaped by key forces such as climate change, which has induced a shift in production and consumption patterns and efforts to decarbonize and improve transport services through, for instance, the integration of vehicle automation, electrification and mobility sharing [2]. Advanced innovation practices and platforms for experimentation and validation of new mobility products and services that are increasingly complex and multi-stakeholder-oriented are shaping this new world of mobility. Transportation hubs – such as airports - are emblematic of these disruptive forces playing out in the mobility industry. Airports are emerging as the core of innovation ecosystems on and around contemporary mobility issues, and increasingly recognized as complex public/private nodes operating in many societal dimensions [3,4]. These include urban development, sustainability transitions, digital experimentation, customer experience, infrastructure development and data exploitation (for instance, airports generate massive and often untapped data flows, with significant potential for use, commercialization and social benefit). Yet airport innovation practices have not been well documented in the innovation literature. This paper addresses this gap by proposing a model of airport innovation that aims to equip airport stakeholders to respond to these new and complex innovation needs in practice. The methodology involves: 1 – a literature review bringing together key research and theory on airport innovation management, open innovation and innovation ecosystems in order to evaluate airport practices through an innovation lens; 2 – an international benchmarking of leading airports and their innovation practices, including such examples as Aéroports de Paris, Schipol in Amsterdam, Changi in Singapore, and others; and 3 – semi-structured interviews with airport managers on key aspects of organizational practice, facilitated through a close partnership with the Airport Council International (ACI), a major stakeholder in this research project. Preliminary results find that the most successful airports are those that have shifted to a multi-stakeholder, platform ecosystem model of innovation. The recent entrance of new actors in airports (Google, Amazon, Accor, Vinci, Airbnb and others) have forced the opening of organizational boundaries to share and exchange knowledge with a broader set of ecosystem players. This has also led to new forms of governance and intermediation by airport actors to connect complex, highly distributed knowledge, along with new kinds of inter-organizational collaboration, co-creation and collective ideation processes. Leading airports in the case study have demonstrated a unique capacity to force traditionally siloed activities to “think together”, “explore together” and “act together”, to share data, contribute expertise and pioneer new governance approaches and collaborative practices. In so doing, they have successfully integrated these many disruptive change pathways and forced their implementation and coordination towards innovative mobility outcomes, with positive societal, environmental and economic impacts. This research has implications for: 1 - innovation theory, 2 - urban and transport policy, and 3 - organizational practice - within the mobility industry and across the economy.Keywords: airport management, ecosystem, innovation, mobility, platform, transport hubs
Procedia PDF Downloads 18114286 Identify the Risks Factors and Problems of Waste Management in Developing Countries as Hurdles
Authors: Zubair Ahmad
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The aim of this study is to analyze the risks factors and issues with waste management in developing nations as barriers. Depending on their content and categorization, wastes are managed differently. Waste management strategies differ for liquid, solid, and organic wastes. The final stage of trash disposal entails procedures like burning, interment, recycling, and treatment. Due to the rising creation of solid waste, the growing urban population has a magnified impact on the environment and public health. All regions, but especially informal urban neighborhoods, tribal villages, and official rural settlements have a protracted backlog in waste services. Another significant impediment seen in the developing world is a lack of education and awareness of effective waste-management practices. Unauthorized dumpsites pose a serious risk to the environment since they could contain dangerous elements like radioactive, infectious, and toxic waste. Wealthier individuals are more inclined to think that their actions will have an impact on environmental problems and to act to address them. Waste managers need to take action to make sure the public is given information that is consistent with what they currently know. The results of the data analysis conducted with the aid of the various methodologies discussed in the preceding chapter are presented in this chapter by the researcher. Descriptive analysis has been used in research to determine whether or not there are relationships between variables and to determine the importance of the variables. According to a survey, there are no efforts being made to lessen the odor that garbage dump sites emit (in terms of treating or recycling the material placed at dumpsite) This might be the case since respondents only commented on the waste management conditions in their immediate surroundings and may not have fully understood the steps taken to resolve this issue.Keywords: risk factor of waste material, lack of awareness, developing countries struggles, waste management
Procedia PDF Downloads 7014285 The Effectiveness of Extracurricular Activities for Teaching Biology in the Modern World
Authors: Mukhtarkhanova Ainagul Madievna, Imanbek Karakoz
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The development and implementation of active forms and methods of extracurricular work in biology are carried out, assistance to people in determining sustainable interests in a particular field of science, expanding pupil's knowledge and horizons during in–depth study of program issues that go beyond the curriculum where considered, but accessible to the understanding of people; the development of interest in the subject, independence, creative activity. The purpose of this study is to open interest through extracurricular activities for teaching biology. The purpose of the presented work is to arouse people's interest in biology lessons in the modern world through extracurricular activities. First, the level of people was determined in the traditional style of teaching lessons, for which special tests and evaluation criteria were compiled. The level of pupils' knowledge of biology was determined by a questionnaire. Samples of extracurricular work were presented, and practices were conducted in the educational process. At the next stage, the level of pupils after the experiment was compared. The results of the work were discussed, and recommendations were developed.Keywords: extracurricular activities, modern world, teaching, method, excursions, laboratory experiments, science fairs
Procedia PDF Downloads 10414284 IT Skills and Soft Skills for Accountants in Thailand
Authors: Manirath Wongsim
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Information technology management has become important for the achievement of organisations. An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 42 respondents at ten organisations in Thailand. This research used qualitative, interpretive evidence.The results indicate that the factor IT competencies within the organizational issues defines19 factors. Specifically, these new factors, based on the research findings and the literature and unique to IT competences for professional accountants, include ERP software skills, BI software skills and accounting law and legal skills. The evidence in this study suggests that ERP software, spreadsheets, BI software and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate into developing information technology related competencies for knowledge workers in general and professional accountants in particular and provide assistance in all processes of decision making.Keywords: IT competencies, IT competencies for accountants, IT skills for accounting, soft skills for accountants
Procedia PDF Downloads 41514283 Major Constraints to Adoption of Improved Post-harvest Technologies among Smallholder Farmers in Developing Countries: A Systematic Review
Authors: Muganyizi Jonas Bisheko, G. Rejikumar
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Reducing post-harvest losses could be a sustainable solution to enhance the food and income security of smallholder farmers in developing countries. While various research institutions have come up with a number of innovative post-harvest technologies for reducing post-harvest losses, most of them have not been extensively adopted by smallholder farmers. Despite this gap, the synthesized information about the major constraints of post-harvest technology is scarce. This study has been conducted to fill this gap and show the implications of the findings for future post-harvest research. The developed search strategy retrieved 2201 studies. However, after excluding duplicates, title, abstract and full article screening, a total of 41 documents were identified. The major findings are: (i) there is an outstanding deficiency of systematic evidence of the effect of climate change, off-farm income and sources of post-harvest information on the adoption of improved post-harvest technologies; (ii) there is very limited information on adoption constraints pertaining to matters of policy, rules and regulations; (iii) there is very thin literature on behavioral constraints associated with limited adoption of improved post-harvest technologies; (iv) most of the studies focused on post-harvest storage technologies (47%) followed by overall post-harvest management practices (25%), processing technologies (19%) and packaging technologies (3%). Much of the information was found on Cereals (58%), especially maize (44%); (v) geographically, Sub-Saharan Africa accounted for 79% of the reviewed interventions, while South Asia occupied only 21%. The findings of this review are intended to guide various post-harvest technologists and decision-makers in addressing the challenge of huge post-harvest losses.Keywords: constraints, post-harvest loss, post-harvest technology , smallholder farmer
Procedia PDF Downloads 23514282 The Effects of Subsidised Irrigation Service Fees on Irrigation Performance in Vietnam
Authors: Trang Pham
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Approximately 70% of the Vietnamese population lives in rural areas where the main livelihood is farming. For many years, the Vietnamese Government has been working towards improving farmers’ quality of life. In 2008, the Government issued the decree 115/2008/ND-CP to subsidize farmers’ water fees. The subsidy covers operation and management costs of major water infrastructure. Water users have only to pay for the operation and management of minor or tertiary canal systems. But the “subsidized water fee” has become contentious; there are two opposing schools of thought. One view is that the subsidy lessens the burden on farmers in terms of reducing their production costs, at the same time generating a sufficient budget for Irrigation Management Companies (IMCs) and Water User Association (WUAs). The alternate point of view is that the subsidy negatively effects irrigation performance, especially in tertiary canals. The aim of this study was to gain clear awareness of the perceptions of farmers, WUA members, and IMC staffs in regard to irrigation performance and management since the introduction of subsidies and local water fees. In order to find out how the government intervention has affected local farming communities, a series of questionnaires and interviews were administered in 2013. Four case studies were chosen which represent four different agricultural areas and four different irrigation systems in Vietnam. Interviews were conducted with IMC staffs and WUA members and questionnaires were used to gather information from farmers. The study compares the difference in operation and management costs across the four case studies both before and after the implementation of the decree. The results disclose factors behind the subsidized water fee that either allow or hinder improved irrigation performance and better irrigation management.Keywords: water fee, irrigation performance, local farming, tertiary canal systems
Procedia PDF Downloads 32314281 Simultech - Innovative Country-Wide Ultrasound Training Center
Authors: Yael Rieder, Yael Gilboa, S. O. Adva, Efrat Halevi, Ronnie Tepper
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Background: Operation of ultrasound equipment is a core skill for many clinical specialties. As part of the training program at -Simultech- a simulation center for Ob\Gyn at the Meir Medical Center, Israel, teaching how to operate ultrasound equipment requires dealing with misunderstandings of spatial and 3D orientation, failure of the operator to hold a transducer correctly, and limited ability to evaluate the data on the screen. We have developed a platform intended to endow physicians and sonographers with clinical and operational skills of obstetric ultrasound. Simultech's simulations are focused on medical knowledge, risk management, technology operations and physician-patient communication. The simulations encompass extreme work conditions. Setup: Between eight and ten of the eight hundred and fifty physicians and sonographers of the Clalit health services from seven hospitals and eight community centers across Israel, participate in individual Ob/Gyn training sessions each week. These include Ob/Gyn specialists, experts, interns, and sonographers. Innovative teaching and training methodologies: The six-hour training program includes: (1) An educational computer program that challenges trainees to deal with medical questions based upon ultrasound pictures and films. (2) Sophisticated hands-on simulators that challenge the trainees to practice correct grip of the transducer, elucidate pathology, and practice daily tasks such as biometric measurements and analysis of sonographic data. (3) Participation in a video-taped simulation which focuses on physician-patient communications. In the simulation, the physician is required to diagnose the clinical condition of a hired actress based on the data she provides and by evaluating the assigned ultrasound films accordingly. Giving ‘bad news’ to the patient may put the physician in a stressful situation that must be properly managed. (4) Feedback at the end of each phase is provided by a designated trainer, not a physician, who is specially qualified by Ob\Gyn senior specialists. (5) A group exercise in which the trainer presents a medico-legal case in order to encourage the participants to use their own experience and knowledge to conduct a productive ‘brainstorming’ session. Medical cases are presented and analyzed by the participants together with the trainer's feedback. Findings: (1) The training methods and content that Simultech provides allows trainees to review their medical and communications skills. (2) Simultech training sessions expose physicians to both basic and new, up-to-date cases, refreshing and expanding the trainee's knowledge. (3) Practicing on advanced simulators enables trainees to understand the sonographic space and to implement the basic principles of ultrasound. (4) Communications simulations were found to be beneficial for trainees who were unaware of their interpersonal skills. The trainer feedback, supported by the recorded simulation, allows the trainee to draw conclusions about his performance. Conclusion: Simultech was found to contribute to physicians at all levels of clinical expertise who deal with ultrasound. A break in daily routine together with attendance at a neutral educational center can vastly improve performance and outlook.Keywords: medical training, simulations, ultrasound, Simultech
Procedia PDF Downloads 28014280 Design of Traffic Counting Android Application with Database Management System and Its Comparative Analysis with Traditional Counting Methods
Authors: Muhammad Nouman, Fahad Tiwana, Muhammad Irfan, Mohsin Tiwana
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Traffic congestion has been increasing significantly in major metropolitan areas as a result of increased motorization, urbanization, population growth and changes in the urban density. Traffic congestion compromises efficiency of transport infrastructure and causes multiple traffic concerns; including but not limited to increase of travel time, safety hazards, air pollution, and fuel consumption. Traffic management has become a serious challenge for federal and provincial governments, as well as exasperated commuters. Effective, flexible, efficient and user-friendly traffic information/database management systems characterize traffic conditions by making use of traffic counts for storage, processing, and visualization. While, the emerging data collection technologies continue to proliferate, its accuracy can be guaranteed through the comparison of observed data with the manual handheld counters. This paper presents the design of tablet based manual traffic counting application and framework for development of traffic database management system for Pakistan. The database management system comprises of three components including traffic counting android application; establishing online database and its visualization using Google maps. Oracle relational database was chosen to develop the data structure whereas structured query language (SQL) was adopted to program the system architecture. The GIS application links the data from the database and projects it onto a dynamic map for traffic conditions visualization. The traffic counting device and example of a database application in the real-world problem provided a creative outlet to visualize the uses and advantages of a database management system in real time. Also, traffic data counts by means of handheld tablet/ mobile application can be used for transportation planning and forecasting.Keywords: manual count, emerging data sources, traffic information quality, traffic surveillance, traffic counting device, android; data visualization, traffic management
Procedia PDF Downloads 19414279 Plant Mediated RNAi Approach to Knock Down Ecdysone Receptor Gene of Colorado Potato Beetle
Authors: Tahira Hussain, Ilhom Rahamkulov, Muhammad Aasim, Ugur Pirlak, Emre Aksoy, Mehmet Emin Caliskan, Allah Bakhsh
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RNA interference (RNAi) has proved its usefulness in functional genomic research on insects recently and is considered potential strategy in crop improvement for the control of insect pests. The different insect pests incur significant losses to potato yield worldwide, Colorado Potato Beetle (CPB) being most notorious one. The present study focuses to knock down highly specific 20-hydroxyecdysone hormone-receptor complex interaction by using RNAi approach to silence Ecdysone receptor (EcR) gene of CPB in transgenic potato plants expressing dsRNA of EcR gene. The partial cDNA of Ecdysone receptor gene of CPB was amplified using specific primers in sense and anti-sense orientation and cloned in pRNAi-GG vector flanked by an intronic sequence (pdk). Leaf and internodal explants of Lady Olympia, Agria and Granola cultivars of potato were infected with Agrobacterium strain LBA4404 harboring plasmid pRNAi-CPB, pRNAi-GFP (used as control). Neomycin phosphotransferase (nptII) gene was used as a plant selectable marker at a concentration of 100 mg L⁻¹. The primary transformants obtained have shown proper integration of T-DNA in plant genome by standard molecular analysis like polymerase chain reaction (PCR), real-time PCR, Sothern blot. The transgenic plants developed out of these cultivars are being evaluated for their efficacy against larvae as well adults of CPB. The transgenic lines are expected to inhibit expression of EcR protein gene, hindering their molting process, hence leading to increased potato yield.Keywords: plant mediated RNAi, molecular strategy, ecdysone receptor, insect metamorphosis
Procedia PDF Downloads 17014278 Identification of Training Topics for the Improvement of the Relevant Cognitive Skills of Technical Operators in the Railway Domain
Authors: Giulio Nisoli, Jonas Brüngger, Karin Hostettler, Nicole Stoller, Katrin Fischer
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Technical operators in the railway domain are experts responsible for the supervisory control of the railway power grid as well as of the railway tunnels. The technical systems used to master these demanding tasks are constantly increasing in their degree of automation. It becomes therefore difficult for technical operators to maintain the control over the technical systems and the processes of their job. In particular, the operators must have the necessary experience and knowledge in dealing with a malfunction situation or unexpected event. For this reason, it is of growing importance that the skills relevant for the execution of the job are maintained and further developed beyond the basic training they receive, where they are educated in respect of technical knowledge and the work with guidelines. Training methods aimed at improving the cognitive skills needed by technical operators are still missing and must be developed. Goals of the present study were to identify which are the relevant cognitive skills of technical operators in the railway domain and to define which topics should be addressed by the training of these skills. Observational interviews were conducted in order to identify the main tasks and the organization of the work of technical operators as well as the technical systems used for the execution of their job. Based on this analysis, the most demanding tasks of technical operators could be identified and described. The cognitive skills involved in the execution of these tasks are those, which need to be trained. In order to identify and analyze these cognitive skills a cognitive task analysis (CTA) was developed. CTA specifically aims at identifying the cognitive skills that employees implement when performing their own tasks. The identified cognitive skills of technical operators were summarized and grouped in training topics. For every training topic, specific goals were defined. The goals regard the three main categories; knowledge, skills and attitude to be trained in every training topic. Based on the results of this study, it is possible to develop specific training methods to train the relevant cognitive skills of the technical operators.Keywords: cognitive skills, cognitive task analysis, technical operators in the railway domain, training topics
Procedia PDF Downloads 15414277 Analyzing Medical Workflows Using Market Basket Analysis
Authors: Mohit Kumar, Mayur Betharia
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Healthcare domain, with the emergence of Electronic Medical Record (EMR), collects a lot of data which have been attracting Data Mining expert’s interest. In the past, doctors have relied on their intuition while making critical clinical decisions. This paper presents the means to analyze the Medical workflows to get business insights out of huge dumped medical databases. Market Basket Analysis (MBA) which is a special data mining technique, has been widely used in marketing and e-commerce field to discover the association between products bought together by customers. It helps businesses in increasing their sales by analyzing the purchasing behavior of customers and pitching the right customer with the right product. This paper is an attempt to demonstrate Market Basket Analysis applications in healthcare. In particular, it discusses the Market Basket Analysis Algorithm ‘Apriori’ applications within healthcare in major areas such as analyzing the workflow of diagnostic procedures, Up-selling and Cross-selling of Healthcare Systems, designing healthcare systems more user-friendly. In the paper, we have demonstrated the MBA applications using Angiography Systems, but can be extrapolated to other modalities as well.Keywords: data mining, market basket analysis, healthcare applications, knowledge discovery in healthcare databases, customer relationship management, healthcare systems
Procedia PDF Downloads 17214276 Developing an Interpretive Plan for Qubbet El-Hawa North Archaeological Site in Aswan, Egypt
Authors: Osama Amer Mohyeldin Mohamed
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Qubbet el-Hawa North (QHN) is an example of an archaeological site in West-Aswan and It has not opened to the public yet and has been under excavation since its discovery in 2013 as a result of the illegal digging that happened in many sites in Egypt because of the unstable situation and the absence of security. The site has the potential to be one of the most attractive sites in Aswan. Moreover, it deserves to be introduced to the visitors in a good manner appropriate to its great significance. Both interpretation and presentation are crucial inseparable tools that communicate the archaeological site's significance to the public and raise their awareness. Moreover, it helps them to understand the past and appreciate archaeological assets. People will never learn or see anything from ancient remains unless it is explained. They would only look at it as ancient and charming. They expect a story, and more than knowledge, authenticity, or even supporting preservation actions, they want to enjoy and be entertained. On the other hand, a lot of archaeologists believe that planning an archaeological site for entertaining visitors deteriorates it and affects its authenticity. Thus, it represents a challenge to design a model for visitors’ experience that meets their expectations and needs while safeguarding the site’s integrity. The article presents a proposal for an interpretation plan for the site of Qubbet el-Hawa North.Keywords: heritage interpretation and presentation, archaeological site management, qubbet el-hawa North, local community engagement, accessibility
Procedia PDF Downloads 2814275 The Role of Social Capital in Community-Based Water Resources Management in Kenya's Polycentric Water Resource Governance System
Authors: Brenda Margaret Behan
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Kenya is a water-stressed country with highly varied socio-ecological environments in its devolved county system, and is currently implementing a polycentric water governance system; this paper examines the importance of social capital in community-based natural resource management and its role in supporting good water governance systems in the Kenya context. Through a robust literature review of theory and case studies, specific aspects of social capital are examined to determine their importance in the implementation of local community-based water management arrangements which support and complement the more formal institutions outlined in the 2002 and 2016 Water Acts of Kenya. Water is an increasingly important and scarce resource not only for Kenya, but for many communities across the globe, and lessons learned in the Kenya context can be useful for other countries and communities faced with similar challenges. Changing climates, increasing populations, and increased per capita consumption of water is contributing to a situation in which the management of water resources will be vital to community resilience. Community-based natural resource management is widely recognized as a building block and component of wider water resource management systems, and when properly conducted can provide a way to enable sustainable use of resources and empower communities. Greater attention to the social and cultural norms and traditional institutions associated with a community’s social capital can lead to better results for Kenya’s polycentric governance of water. The key findings and recommendations from this research show that in Kenya, traditional institutions need to be understood and integrated into governance systems; social values and cultural norms have a significant impact on the implementation of community-based water management efforts; and social capital is a dynamic concept which influences and is influenced by policies and practices. The community-based water management approach will continue to be a key cornerstone for Kenya’s polycentric water governance structure, especially in the more remote arid and semi-arid lands; thus, the successful integration of social capital aspects into planning and implementation will contribute to a strengthened, sustainable, and more equitable national water governance system. Specific observations and recommendations from this study will help practitioners and policymakers to better craft community-based interventions.Keywords: community-based natural resource management, social capital, traditional institutions, water governance
Procedia PDF Downloads 16814274 Battery State of Charge Management Algorithm for Photovoltaic Ramp Rate Control
Authors: Nam Kyu Kim, Hee Jun Cha, Jae Jin Seo, Dong Jun Won
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Output power of a photovoltaic (PV) generator depends on incident solar irradiance. If the clouds pass or the climate condition is bad, the PV output fluctuates frequently. When PV generator is connected to the grid, these fluctuations adversely affect power quality. Thus, ramp rate control with battery energy storage system (BESS) is needed to reduce PV output fluctuations. At the same time, for effective BESS operation and sizing the optimal BESS capacity, managing state of charge (SOC) is the most important part. In addition, managing SOC helps to avoid violating the SOC operating range of BESS when performing renewable integration (RI) continuously. As PV and BESS increase, the SOC management of BESS will become more important in the future. This paper presents the SOC management algorithm which helps to operate effectively BESS, and has focused on method to manage SOC while reducing PV output fluctuations. A simulation model is developed in PSCAD/EMTDC software. The simulation results show that the SOC is maintained within the operating range by adjusting the output distribution according to the SOC of the BESS.Keywords: battery energy storage system, ramp rate control, renewable integration, SOC management
Procedia PDF Downloads 18014273 Designing the Management Plan for Health Care (Medical) Wastes in the Cities of Semnan, Mahdishahr and Shahmirzad
Authors: Rasouli Divkalaee Zeinab, Kalteh Safa, Roudbari Aliakbar
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Introduction: Medical waste can lead to the generation and transmission of many infectious and contagious diseases due to the presence of pathogenic agents, thereby necessitating the need for special management to collect, decontaminate, and finally dispose of such products. This study aimed to design a centralized health care (medical) waste management program for the cities of Semnan, Mahdishahr, and Shahmirzad. Methods: This descriptive-analytical study was conducted for six months in the cities of Semnan, Mahdishahr, and Shahmirzad. In this study, the quantitative and qualitative characteristics of the generated wastes were determined by taking samples from all medical waste production centers. Then, the equipment, devices, and machines required for separate collection of the waste from the production centers and for their subsequent decontamination were estimated. Next, the investment costs, current costs, and working capital required for collection, decontamination, and final disposal of the wastes were determined. Finally, the payment for proper waste management of each category of medical waste-producing centers was determined. Results: 1021 kilograms of medical waste are produced daily in the cities of Semnan, Mahdishahr, and Shahmirzad. It was estimated that a 1000-liter autoclave, a machine for collecting medical waste, four 60-liter bins, four 120-liter bins, and four 1200-liter bins were required for implementing the study plan. Also, the estimated total annual medical waste management costs for Semnan City were determined (23,283,903,720 Iranian Rials). Conclusion: The study results showed that establishing a proper management system for medical wastes generated in the three studied cities will cost between 334,280 and 1,253,715 Iranian Rials in fees for the medical centers. The findings of this study provided comprehensive data regarding medical wastes from the generation point to the landfill site, which is vital for the government and the private sector.Keywords: clinics, decontamination, management, medical waste
Procedia PDF Downloads 7814272 A Development of Science Instructional Model Based on Stem Education Approach to Enhance Scientific Mind and Problem Solving Skills for Primary Students
Authors: Prasita Sooksamran, Wareerat Kaewurai
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STEM is an integrated teaching approach promoted by the Ministry of Education in Thailand. STEM Education is an integrated approach to teaching Science, Technology, Engineering, and Mathematics. It has been questioned by Thai teachers on the grounds of how to integrate STEM into the classroom. Therefore, the main objective of this study is to develop a science instructional model based on the STEM approach to enhance scientific mind and problem-solving skills for primary students. This study is participatory action research, and follows the following steps: 1) develop a model 2) seek the advice of experts regarding the teaching model. Developing the instructional model began with the collection and synthesis of information from relevant documents, related research and other sources in order to create prototype instructional model. 2) The examination of the validity and relevance of instructional model by a panel of nine experts. The findings were as follows: 1. The developed instructional model comprised of principles, objective, content, operational procedures and learning evaluation. There were 4 principles: 1) Learning based on the natural curiosity of primary school level children leading to knowledge inquiry, understanding and knowledge construction, 2) Learning based on the interrelation between people and environment, 3) Learning that is based on concrete learning experiences, exploration and the seeking of knowledge, 4) Learning based on the self-construction of knowledge, creativity, innovation and 5) relating their findings to real life and the solving of real-life problems. The objective of this construction model is to enhance scientific mind and problem-solving skills. Children will be evaluated according to their achievements. Lesson content is based on science as a core subject which is integrated with technology and mathematics at grade 6 level according to The Basic Education Core Curriculum 2008 guidelines. The operational procedures consisted of 6 steps: 1) Curiosity 2) Collection of data 3) Collaborative planning 4) Creativity and Innovation 5) Criticism and 6) Communication and Service. The learning evaluation is an authentic assessment based on continuous evaluation of all the material taught. 2. The experts agreed that the Science Instructional Model based on the STEM Education Approach had an excellent level of validity and relevance (4.67 S.D. 0.50).Keywords: instructional model, STEM education, scientific mind, problem solving
Procedia PDF Downloads 19214271 An Examination of Earnings Management by Publicly Listed Targets Ahead of Mergers and Acquisitions
Authors: T. Elrazaz
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This paper examines accrual and real earnings management by publicly listed targets around mergers and acquisitions. Prior literature shows that earnings management around mergers and acquisitions can have a significant economic impact because of the associated wealth transfers among stakeholders. More importantly, acting on behalf of their shareholders or pursuing their self-interests, managers of both targets and acquirers may be equally motivated to manipulate earnings prior to an acquisition to generate higher gains for their shareholders or themselves. Building on the grounds of information asymmetry, agency conflicts, stewardship theory, and the revelation principle, this study addresses the question of whether takeover targets employ accrual and real earnings management in the periods prior to the announcement of Mergers and Acquisitions (M&A). Additionally, this study examines whether acquirers are able to detect targets’ earnings management, and in response, adjust the acquisition premium paid in order not to face the risk of overpayment. This study uses an aggregate accruals approach in estimating accrual earnings management as proxied by estimated abnormal accruals. Additionally, real earnings management is proxied for by employing widely used models in accounting and finance literature. The results of this study indicate that takeover targets manipulate their earnings using accruals in the second year with an earnings release prior to the announcement of the M&A. Moreover, in partitioning the sample of targets according to the method of payment used in the deal, the results are restricted only to targets of stock-financed deals. These results are consistent with the argument that targets of cash-only or mixed-payment deals do not have the same strong motivations to manage their earnings as their stock-financed deals counterparts do additionally supporting the findings of prior studies that the method of payment in takeovers is value relevant. The findings of this study also indicate that takeover targets manipulate earnings upwards through cutting discretionary expenses the year prior to the acquisition while they do not do so by manipulating sales or production costs. Moreover, in partitioning the sample of targets according to the method of payment used in the deal, the results are restricted only to targets of stock-financed deals, providing further robustness to the results derived under the accrual-based models. Finally, this study finds evidence suggesting that acquirers are fully aware of the accrual-based techniques employed by takeover targets and can unveil such manipulation practices. These results are robust to alternative accrual and real earnings management proxies, as well as controlling for the method of payment in the deal.Keywords: accrual earnings management, acquisition premium, real earnings management, takeover targets
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