Search results for: accounting standards

Authors: Joseph Ippolito, David Megenhardt

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In the United States, displaced workers, the unemployed and those seeking to build additional work skills are provided employment training and job placement services through a system of One-Stop Career Centers that are sponsored by the country’s 593 local Workforce Boards. During the period 2010-2015, these centers served roughly 8 million individuals each year. The quality of services provided at these centers rests upon professional employment specialists who work closely with clients to identify their job interests, to connect them to appropriate training opportunities, to match them with needed supportive social services and to guide them to eventual employment. Despite the crucial role these Employment Specialists play, currently there are no broadly accepted standards that establish what these individuals are expected to do in the workplace, nor are there indicators to assess how well an individual performs these responsibilities. Education Development Center (EDC) and the United Labor Agency (ULA) have partnered to create a foundation upon which curriculum can be developed that addresses the skills, knowledge and behaviors that Employment Specialists must master in order to serve their clients effectively. EDC is a non-profit, education research and development organization that designs, implements, and evaluates programs to improve education, health and economic opportunity worldwide. ULA is the social action arm of organized labor in Greater Cleveland, Ohio. ULA currently operates One-Stop Career Centers in both Cleveland and Pittsburgh, Pennsylvania. This case study outlines efforts taken to create standards that define the work of Employment Specialists and to establish indicators that can guide assessment of work performance. The methodology involved in the study has engaged a panel of expert Employment Specialists in rigorous, structured dialogues that analyze and identify the characteristics that enable them to be effective in their jobs. It has also drawn upon and integrated reviews of the panel’s work by more than 100 other Employment Specialists across the country. The results of this process are two documents that provide resources for developing training curriculum for future Employment Specialists, namely: an occupational profile of an Employment Specialist that offers a detailed articulation of the skills, knowledge and behaviors that enable individuals to be successful at this job, and; a collection of performance based indicators, aligned to the profile, which illustrate what the work responsibilities of an Employment Specialist 'look like' a four levels of effectiveness ranging from novice to expert. The method of occupational analysis used by the study has application across a broad number of fields.

Keywords: assessment, employability, job standards, workforce development

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Authors: Benjamin Bae

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This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

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Authors: Ratnakar Mahajan, Matteo Lelli, Kinjal Parmar

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Ground improvement is a very important aspect of infrastructure development, especially when it comes to deep-ground improvement. The use of various geosynthetic applications is very common these days for ground improvement. This paper presents a case study where the combination of two geosynthetic applications was used in order to optimize the design as well as to control the settlements through uniform load distribution. The Agartala-Akaura rail project was made to help increase railway connectivity between India and Bangladesh. Both countries have started the construction of the same. The project requires high railway embankments to be built for the rail link. However, the challenge was to design a proper ground improvement solution as the entire area comprises very soft soil for an average depth of 15m. After due diligence, a combination of two methods was worked out by Maccaferri. PVDs were provided for the consolidation, and on top of that, a layer of high-strength geogrids (Paralink) was proposed as a basal reinforcement. The design approach was followed as described in Indian standards as well as British standards. By introducing a basal reinforcement, the spacing of PVDs could be increased, which allowed quick installation and less material consumption while keeping the consolidation time within the project duration.

Keywords: ground improvement, basal reinforcement, PVDs, high strength geogrids, Paralink

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Authors: E. I. Oluwasola, J. A. V. Famurewa, R. Aboloma, K. Adesina

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Water samples with pretreatment and without pretreatment were obtained from locally constructed biomass fuelled stainless steel water distiller. The water samples were subjected to Microbial, Physicochemical and Minerals analyses for comparison with NAFDAC and WHO Standards for potable water. The results of the physicochemical and microbiological properties of the raw water(A), and the two distilled water samples (B; distill water without pretreatment) and (C; distill water with pretreatment) showed reduction in most of the quality parameters evaluated in the distilled water samples to the level that conforms to the W.H.O standards for drinking water however, lower values were obtained for the pretreated distilled water sample. The values of 0.0016mg/l, 0.0052mg/l and 0.0528mg/l for the arsenic, chromium and lead content respectively in the raw water were within the permissible limit specified by WHO however; the values of cadmium (0.067mg/l) and mercury (0.0287mg/l) are above the maximum tolerable for drinking water thus, making the raw water unsafe for human consumption. Similarly, the high total plate count (278cfu /ml) and coliform count (1100/100ml) indicate that the raw water is potentially harmful while the distilled water samples showed nil coliform count and low total plate count (35cfu/ml,18cfu/ml) for B and C respectively making the distilled water microbiologically safer for human consumption.

Keywords: biomass, distillation, mineral, potable, physicochemical

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Authors: Abhijitsinh Gohil, Kaushal Wadhvaniya, Kuldipsinh Jadeja

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Road Safety is a multi-sectoral and multi-dimensional issue. An effective model can assess the risk associated with highway safety. A questionnaire survey is very essential to identify the events or activities which are causing unsafe condition for traffic on an urban highway. A questionnaire of standard questions including vehicular, human and infrastructure characteristics can be made. Responses from the age wise group of road users can be taken on field. Each question or an event holds a specific risk weightage, which contributes in creating an inappropriate and unsafe flow of traffic. The probability of occurrence of an event can be calculated from the data collected from the road users. Finally, the risk score can be calculated by considering the risk factor and the probability of occurrence of individual event and addition of all risk score for the individual event will give the total risk score of a particular road. Standards for risk score can be made and total risk score can be compared with the standards. Thus road can be categorized based on risk associated and traffic safety on it. With this model, one can assess the need for traffic safety improvement on a given road, and qualitative data can be analysed.

Keywords: probability of occurrence, questionnaire, risk factor, risk score

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Authors: Salma Ainine, Colin Ritchie, Tracey McFee

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

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

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Authors: Blerim Olluri

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A forensic science laboratory in Kosovo has never been organized at the level of most modern forensic science laboratories. This was made possible after the war of 1999 with the help and support from the United States. The United States Government/ICITAP provided 9.5 million dollars to support this project, this support have greatly benefitted law enforcement in Kosovo. With the establishment of Operative Procedures of Work and the law for Kosovo Agency of Forensic, the accreditation with ISO/IEC 17025 of the KAF labs it becomes mandatory. Since 2012 Laboratory’s DNA/Serology and Narcotics has begun reviewing and harmonizing their procedures according to ISO/IEC 17025. The focus of this work was to create quality manuals, procedures, work instructions, quality documentation and quality records. Furthermore, during this time is done the validation of work methods from scientific qualified personnel of KAF, without any help from other foreign agencies or accreditation body.In October 2014 we had the first evaluation based on ISO 17025 standards. According to the initial report of this assessment we have non conformity in test and Calibration methods method’s, and accommodation and environmental conditions. We identified several issues that are of extreme importance to KAF. One the most important issue is to create a professional group with experts of KAF, which will work in all the obligations, requested from ISO/IEC 17025. As conclusions that we earn in this path of accreditation, are that laboratory’s need to take corrective action, and all nonconformance’s must be addressed and corrective action taken before accreditation can be granted.

Keywords: accreditation, assessment, narcotics, DNA

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Authors: Mohammed Lawal Danrimi, Ervina Alfan, Mazni Abdullah

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The purpose of this study is to investigate whether the adoption of International Financial Reporting Standards (IFRS) encourages information-based trading and mitigates investors’ herding practice in emerging EU equity markets. Utilizing a modified non-linear model of cross-sectional absolute deviation (CSAD), we find that the hypothesis that mandatory IFRS adoption improves the information set of investors and reduces irrational investment behavior may in some cases be incorrect, and the reverse may be true. For instance, with regard to herding concerns, the new reporting benchmark has rather aggravated investors’ herding practice. However, we also find that mandatory IFRS adoption does not appear to be the only instigator of the observed herding practice; national institutional factors, particularly regulatory quality, political stability and control of corruption, also significantly contribute to investors’ herd formation around the new reporting regime. The findings would be of interest to academics, regulators and policymakers in performing a cost-benefit analysis of the so-called better reporting regime, as well as financial statement users who make decisions based on firms’ fundamental variables, treating them as significant indicators of future market movement.

Keywords: equity markets, herding, IFRS, CSAD

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Authors: M. O. Bayram, H. B. Gencdal, N. O. Fercan, B. Basbug

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Liquid limit, which is used as a measure of soil strength, can be detected by Casagrande and fall-cone testing methods. The two methods majorly diverge from each other in terms of operator dependency. The Casagrande method that is applied according to ASTM D4318-17 standards may give misleading results, especially if the calibration process is not performed well. To reveal the effect of calibration for drop height and amount of soil paste placement in the Casagrande cup, a series of tests were carried out by multipoint method as it is specified in the ASTM standards. The tests include the combination of 6 mm, 8 mm, 10 mm, and 12 mm drop heights and under-filled, half-filled, and full-filled Casagrande cups by kaolinite samples. It was observed that during successive tests, the drop height of the cup deteriorated; hence the device was recalibrated before and after each test to provide the accuracy of the results. Besides, the tests by under-filled and full-filled samples for higher drop heights revealed lower liquid limit values than the lower drop heights revealed. For the half-filled samples, it was clearly seen that the liquid limit values didn’t change at all as the drop height increased, and this explains the function of standard specifications.

Keywords: calibration, casagrande cup method, drop height, kaolinite, liquid limit, placing form

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Authors: Maria L. G. Lourenço, Keylla H. N. P. Pereira, Viviane Y. Hibaru, Fabiana F. Souza, João C. P. Ferreira, Simone B. Chiacchio, Luiz H. A. Machado

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The neonatal mortality rates in dogs are considered high, varying between 5.7 and 21.2% around the world, and the causes of the deaths are often unknown. Data regarding canine neonatal mortality are scarce in Brazil. This study aims at describing the neonatal mortality rates in dogs, as well as the main causes of death. The study included 152 litters and 669 neonates admitted to the São Paulo State University (UNESP) Veterinary Hospital, Botucatu, São Paulo, Brazil between January 2018 and September 2019. The overall mortality rate was 16.7% (112/669), with 40% (61/152) of the litters presenting at least one case of stillbirth or neonatal mortality. The rate of stillbirths was 7.7% (51/669), while the neonatal mortality rate was 9% (61/669). The early mortality rate (0 to 2 days) was 13.7% (92/669), accounting for 82.1% (92/112) of all deaths. The late mortality rate (3 to 30 days) was 2.7% (18/669), accounting for 16% (18/112) of all deaths. Infection was the causa mortis in 51.8% (58/112) of the newborns, of which 30.3% (34/112) were caused by bacterial sepsis, and 21.4% (24/112) were caused by other bacterial, viral or parasite infections. Other causes of death included congenital malformations (15.2%, 17/112), of which 5.3% (6/112) happened through euthanasia due to malformations incompatible with life; asphyxia/hypoxia by dystocia (9.8%, 11/112); wasting syndrome in debilitated newborns (6.2%, 7/112); aspiration pneumonia (3.6%, 4/112); agalactia (2.7%, 3/112); trauma (1.8%, 2/112); administration of contraceptives to the mother (1.8%, 2/112) and unknown causes (7.1%, 8/112). The neonatal mortality rate was considered high, but they may be even higher in locations without adequate care for the mothers and neonates. Therefore, prenatal examinations and early neonatal care are of utmost importance for the survival of these patients.

Keywords: neonate dogs, puppies, mortality rate, neonatal death

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Authors: Thummalapalli CSM Gupta, Banti Sidhiwala

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Mineral oils of naphthenic and paraffinic type have been traditionally been used as insulating liquids in the transformer applications to protect the solid insulation from moisture and ensures effective heat transfer/cooling. The performance of these type of oils have been proven in the field over many decades and the condition monitoring and diagnosis of transformer performance have been successfully monitored through oil properties and dissolved gas analysis methods successfully. Different type of gases representing various types of faults due to components or operating conditions effectively. While large amount of data base has been generated in the industry on dissolved gas analysis for mineral oil based transformer oils and various models for predicting the fault and analysis, oil specifications and standards have also been modified to include stray gassing limits which cover the low temperature faults and becomes an effective preventative maintenance tool that can benefit greatly to know the reasons for the breakdown of electrical insulating materials and related components. Natural esters have seen a rise in popularity in recent years due to their "green" credentials. Some of its benefits include biodegradability, a higher fire point, improvement in load capability of transformer and improved solid insulation life than mineral oils. However, the Stray gases evolution like hydrogen and hydrocarbons like methane (CH4) and ethane (C2H6) show very high values which are much higher than the limits of mineral oil standards. Though the standards for these type esters are yet to be evolved, the higher values of hydrocarbon gases that are available in the market is of concern which might be interpreted as a fault in transformer operation. The current paper focuses on developing a natural ester based transformer oil which shows very levels of stray gassing by standard test methods show much lower values compared to the products available currently and experimental results on various test conditions and the underlying mechanism explained.

Keywords: biodegadability, fire point, dissolved gassing analysis, stray gassing

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Authors: Fausto Morais

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Artificial intelligence has been widely used in law. Programs are able to classify suits, to identify decision-making patterns, to predict outcomes, and to formalize legal arguments as well. In Brazil, the artificial intelligence victor has been classifying cases to supreme court’s standards. When those programs act doing those tasks, they simulate some kind of legal decision and legal arguments, raising doubts about how artificial intelligence can be integrated into legal reasoning. Taking this into account, the following three issues are identified; the problem of hypernormatization, the argument of legal anthropocentrism, and the artificial legal principles. Hypernormatization can be seen in the Brazilian legal context in the Supreme Court’s usage of the Victor program. This program generated efficiency and consistency. On the other hand, there is a feasible risk of over standardizing factual and normative legal features. Then legal clerks and programmers should work together to develop an adequate way to model legal language into computational code. If this is possible, intelligent programs may enact legal decisions in easy cases automatically cases, and, in this picture, the legal anthropocentrism argument takes place. Such an argument argues that just humans beings should enact legal decisions. This is so because human beings have a conscience, free will, and self unity. In spite of that, it is possible to argue against the anthropocentrism argument and to show how intelligent programs may work overcoming human beings' problems like misleading cognition, emotions, and lack of memory. In this way, intelligent machines could be able to pass legal decisions automatically by classification, as Victor in Brazil does, because they are binding by legal patterns and should not deviate from them. Notwithstanding, artificial intelligent programs can be helpful beyond easy cases. In hard cases, they are able to identify legal standards and legal arguments by using machine learning. For that, a dataset of legal decisions regarding a particular matter must be available, which is a reality in Brazilian Judiciary. Doing such procedure, artificial intelligent programs can support a human decision in hard cases, providing legal standards and arguments based on empirical evidence. Those legal features claim an argumentative weight in legal reasoning and should serve as references for judges when they must decide to maintain or overcome a legal standard.

Keywords: artificial intelligence, artificial legal principles, hypernormatization, legal anthropocentrism argument, legal reasoning

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Authors: Rohit Lall

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The adoption of Micro Irrigation (MI) technologies in India has helped in achieving higher cropping and irrigation intensity with significant savings on resource savings such as labour, fertilizer and improved crop yields. These technologies have received considerable attention from policymakers, growers and researchers over the years for its perceived ability to contribute towards agricultural productivity and economic growth with the well-being of the growers of the country. Keeping the pace with untapped theoretical potential to cover government had launched flagship programs/centre sector schemes with earmarked budget to capture the potential under these waters saving techniques envisaged under these technologies by way of providing financial assistance to the beneficiaries for adopting these technologies. Micro Irrigation technologies have been in the special attention of the policymakers over the years. India being an agrarian economy having engaged 75% of the population directly or indirectly having skilled, semi-skilled and entrepreneurs in the sector with focused attention and financial allocations from the government under these technologies in covering the untapped potential under Pradhan Mantri Krishi Sinchayee Yojana (PMKSY) 'Per Drop More Crop component.' During the year 2004, a Taskforce on Micro Irrigation was constituted to estimate the potential of these technologies in India which was estimated 69.5 million hectares by the Task Force Report on MI however only 10.49 million hectares have been achieved so far. Technology collaborations by leading manufacturing companies in overseas have proved to a stepping stone in technology advancement and product up gradation with increased efficiencies. Joint ventures by the leading MI companies have added huge business volumes which have not only accelerated the momentum of achieving the desired goal but in terms of area coverage but had also generated opportunities for the polymer manufacturers in the country. To provide products matching the global standards Bureau of Indian Standards have constituted a sectional technical committee under the Food and Agriculture Department (FAD)-17 to formulated/devise and revise standards pertaining to MI technologies. The research lobby has also contributed at large by developing in-situ analysis proving MI technologies a boon for farming community of the country with resource conservation of which water is of paramount importance. Thus, Micro Irrigation technologies have proved to be the key tool for feeding the grueling demand of food basket of the growing population besides maintaining soil health and have been contributing towards doubling of farmers’ income.

Keywords: task force on MI, standards, per drop more crop, doubling farmers’ income

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Authors: David Cook, Brynhildur Davidsdottir, Dadi. M. Kristofersson

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The approval of development projects with significant environmental impacts implies that the economic costs of the affected environmental resources must be less than the financial benefits, but such irreversible decisions are frequently made without ever attempting to estimate the monetary value of the losses. Due to this knowledge gap in the processes informing decision-making, development projects are commonly approved despite the potential for social welfare to be undermined. Heeding a repeated call by the OECD to commence economic accounting of environmental impacts as part of the cost-benefit analysis process for Icelandic energy projects, this paper sets out the results pertaining to the nation’s first two contingent valuation studies of geothermal areas likely to be developed in the near future. Interval regression using log-transformation was applied to estimate willingness to pay (WTP) for the preservation of the high-temperature Eldvörp and Hverahlíð fields. The estimated mean WTP was 8,333 and 7,122 ISK for Eldvörp and Hverahlíð respectively. Scaled up to the Icelandic population of national taxpayers, this equates to estimated total economic value of 2.10 and 1.77 billion ISK respectively. These results reinforce arguments in favour of accounting for the environmental impacts of Iceland’s future geothermal power projects as a mandatory component of the exploratory and production license application process. Further research is necessary to understand the economic impacts to specific ecosystem services associated with geothermal environments, particularly connected to changes in recreational amenity. In so doing, it would be possible to gain greater comprehension of the various components of total economic value, evolving understanding of why one geothermal area – in this case, Eldvörp – has a higher preservation value than another.

Keywords: decision-making, contingent valuation, geothermal energy, preservation

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Authors: Tauhidur Rahman, Kasturi Bhuyan

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In the present paper, Ground Response Analysis at the Rukni irrigation project has been thoroughly investigated. Surface level seismic hazard is mainly used by the practical Engineers for designing the important structures. Surface level seismic hazard can be obtained accounting the soil factor. Structures on soft soil will show more ground shaking than the structure located on a hard soil. The Surface level ground motion depends on the type of soil. Density and shear wave velocity is different for different types of soil. The intensity of the soil amplification depends on the density and shear wave velocity of the soil. Rukni irrigation project is located in the North Eastern region of India, near the Dauki fault (550 Km length) which has already produced earthquakes of magnitude (Mw= 8.5) in the past. There is a probability of a similar type of earthquake occuring in the future. There are several faults also located around the project site. There are 765 recorded strong ground motion time histories available for the region. These data are used to determine the soil amplification factor by incorporation of the engineering properties of soil. With this in view, three of soil bore holes have been studied at the project site up to a depth of 30 m. It has been observed that in Soil bore hole 1, the shear wave velocity vary from 99.44 m/s to 239.28 m/s. For Soil Bore Hole No 2 and 3, shear wave velocity vary from 93.24 m/s to 241.39 m/s and 93.24m/s to 243.01 m/s. In the present work, surface level seismic hazard at the project site has been calculated based on the Probabilistic seismic hazard approach accounting the soil factor.

Keywords: Ground Response Analysis, shear wave velocity, soil amplification, surface level seismic hazard

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Authors: Tianyu Zhang

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China has become one of the markets with the biggest potential for UK exporters, but it remains difficult for outsiders to explore Chinese media’s inner workings due to a lack of access. Having worked in Chinese media, the author conducted six month’s participant-observation in China Central Television (CCTV) and three independent production companies. This paper mainly explores how TV production ethics were implemented in the casting process of three Chinese reality shows that are well-known within the country. The three production teams had issues in common: unorganised management, subjective casting standards and lack of production ethics. Casting directors, who were multitasking, could only rely on their professional experience and ad-hoc demands from the management. More concerning phenomena such as borderline corruption, passive-aggressiveness, and blame cultures were prevalent during the entire production, especially during casting. The casting process also often involved the celebrity status of the many ‘ordinary’ participants who were not that ‘ordinary’ as they claimed. Many of these participants were professional talents who were not famous enough but worked as many other well-known celebrities who had their own employees. On the other hand, as comprehensive production and ethics guidelines were missing, junior television practitioners struggled between their ideal professional standards and real-life events that fell into grey areas – telling white lies, bribery, shifting blame, and lack of employee training. Although facing challenges, many practitioners came up with self-management solutions and worked with positivity.

Keywords: production studies, ethics, television production, ethnography, reality TV, Chinese TV

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Authors: Jake Hindmarch, Edward Farley, Norman Eizenberg, Mark Midwinter

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There is a need to bring the anatomical knowledge of medical students up to the standards required by surgical specialties. Contention exists amongst anatomists, clinicians, and surgeons about the standard of anatomical knowledge medical students need. The aim of this study was to explore the standards which the Royal Australasian College of Surgeons are applying knowledge of anatomy. Furthermore, to align medical school teaching to what the surgical profession requires from graduates.: The 2018 volume of the ANZ Journal of Surgery was narrowed down to 254 articles by applying the search term “Anatomy”. The main topic was then extracted from each paper. The content of the paper was assessed for ‘novel description’ or ‘application’ of anatomical knowledge’ and classified accordingly. The majority of papers with an anatomical focus was from the general surgery specialty, which focused on surgical techniques, outcomes and management. Vascular surgery had the highest percentage of papers with a novel description and application of anatomy. Cardiothoracic and paediatric surgery had no papers with a novel description of anatomy. Finally, a novel application of anatomy was the main focus of each speciality. Firstly, a high proportion of novel applications and descriptions of anatomy are in general surgery. Secondly, vascular surgery had the largest proportion of novel application and description of anatomy, namely due to the rise of therapeutic imaging and endovascular techniques. Finally, all disciplines demonstrated a trend towards having a higher proportion of novel application of anatomical knowledge

Keywords: anatomical knowledge, anatomy, surgery, novel anatomy

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Authors: Qingxin Chen, Liben Jiang, Andrew Smith, Karim Hadjri

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Since 2007, the Chinese food industry has undergone serious food contamination in the baby dairy industry, especially milk powder contamination. One of the milk powder products was found to contain melamine and a significant number (294,000) of babies were affected by kidney stones. Due to growing concerns among consumers about food safety and protection, and high pressure from central government, companies must take radical action to ensure food quality protection through the use of an appropriate quality management system. Previously, though researchers have investigated the health and safety aspects of food industries and products, quality issues concerning food products in China have been largely over-looked. Issues associated with baby dairy products and their quality issues have not been discussed in depth. This paper investigates the impact of quality management systems on the Chinese baby dairy product industry. A literature review was carried out to analyse the use of quality management systems within the Chinese milk power market. Moreover, quality concepts, relevant standards, laws, regulations and special issues (such as Melamine, Flavacin M1 contamination) have been analysed in detail. A qualitative research approach is employed, whereby preliminary analysis was conducted by interview, and data analysis based on interview responses from four selected Chinese baby dairy product companies was carried out. Through the analysis of literature review and data findings, it has been revealed that for quality management system that has been designed by many practitioners, many theories, models, conceptualisation, and systems are present. These standards and procedures should be followed in order to provide quality products to consumers, but the implementation is lacking in the Chinese baby dairy industry. Quality management systems have been applied by the selected companies but the implementation still needs improvement. For instance, the companies have to take measures to improve their processes and procedures with relevant standards. The government need to make more interventions and take a greater supervisory role in the production process. In general, this research presents implications for the regulatory bodies, Chinese Government and dairy food companies. There are food safety laws prevalent in China but they have not been widely practiced by companies. Regulatory bodies must take a greater role in ensuring compliance with laws and regulations. The Chinese government must also play a special role in urging companies to implement relevant quality control processes. The baby dairy companies not only have to accept the interventions from the regulatory bodies and government, they also need to ensure that production, storage, distribution and other processes will follow the relevant rules and standards.

Keywords: baby dairy product, food quality, milk powder contamination, quality management system

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Authors: Yuning Guan

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Under the background of rapid urbanization, mountainous counties need to break through mountain barriers for urban expansion due to undulating topography, resulting in ecological problems such as landscape fragmentation and reduced biodiversity. Green infrastructure networks are constructed to alleviate the contradiction between urban expansion and ecological protection, promoting the healthy and sustainable development of urban ecosystems. This study applies the MSPA model, the MCR model and Linkage Mapper Tools to identify eco-sources and eco-corridors in the Shapingba District of Chongqing and combined with landscape connectivity assessment and circuit theory to delineate the importance levels to extract ecological pinch point areas on the corridors. The results show that: (1) 20 ecological sources are identified, with a total area of 126.47 km², accounting for 31.88% of the study area, and showing a pattern of ‘one core, three corridors, multi-point distribution’. (2) 37 ecological corridors are formed in the area, with a total length of 62.52km, with a ‘more in the west, less in the east’ pattern. (3) 42 ecological pinch points are extracted, accounting for 25.85% of the length of the corridors, which are mainly distributed in the eastern new area. Accordingly, this study proposes optimization strategies for sub-area protection of ecological sources, grade-level construction of ecological corridors, and precise restoration of ecological pinch points.

Keywords: green infrastructure network, morphological spatial pattern, minimal cumulative resistance, mountainous counties, circuit theory, shapingba district

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Authors: Izharul Haq

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Every one of us seek to aspire to gain quality education. The biggest stake holders are students who labor through years acquiring knowledge and skill to help them prepare for their career. Parents spend a fortune on their children’s education. Companies spend billions of dollars to enhance standards by developing new education products and services. Quality education is the golden key to a long lasting prosperity for the individual and the nation. But unfortunately, education standards are continuously deteriorating and it has become a global phenomenon. Unfortunately, teaching is often described as a ‘popularity contest’ and those teachers who are usually popular with students are often those who compromise teaching to appease students. Such teachers also ‘teach-to-the-test’ ensuring high test scores. Such teachers, hence, receive good student rating. Teachers who are conscientious, rigorous and thorough are often the victims of good appraisal. Government and private organizations are spending billions of dollars trying to capture the characteristics of a good teacher. But the results are still vague and inconclusive. At present there is no objective way to measure teaching effectiveness. In this paper we present an innovative method to objectively measure teaching effectiveness using a new teaching tool (TSquare). The TSquare tool used in the study is practical, easy to use, cost effective and requires no special equipment to implement. Hence it has a global appeal for poor and the rich countries alike.

Keywords: measuring teaching effectiveness, quality in education, student learning, teaching styles

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Authors: G. Hafner

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A method developed at the University of Stuttgart will be presented: ‘Analysis, Evaluation and Optimization of Food Management’. A major focus is represented by quantification of food losses and food waste as well as their classification and evaluation regarding a system optimization through waste prevention. For quantification and accounting of food, food losses and food waste along the food chain, a clear definition of core terms is required at the beginning. This includes their methodological classification and demarcation within sectors of the food value chain. The food chain is divided into agriculture, industry and crafts, trade and consumption (at home and out of home). For adjustment of core terms, the authors have cooperated with relevant stakeholders in Germany for achieving the goal of holistic and agreed definitions for the whole food chain. This includes modeling of sub systems within the food value chain, definition of terms, differentiation between food losses and food wastage as well as methodological approaches. ‘Food Losses’ and ‘Food Wastes’ are assigned to individual sectors of the food chain including a description of the respective methods. The method for analyzing, evaluation and optimization of food management systems consist of the following parts: Part I: Terms and Definitions. Part II: System Modeling. Part III: Procedure for Data Collection and Accounting Part. IV: Methodological Approaches for Classification and Evaluation of Results. Part V: Evaluation Parameters and Benchmarks. Part VI: Measures for Optimization. Part VII: Monitoring of Success The method will be demonstrated at the example of an invesigation of food losses and food wastage in the Federal State of Bavaria including an extrapolation of respective results to quantify food wastage in Germany.

Keywords: food losses, food waste, resource management, waste management, system analysis, waste minimization, resource efficiency

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Authors: Balazs Somodi, Balazs Kovesdi

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In the research praxis of civil engineering the statistical evaluation of experimental and numerical investigations is an essential task in order to compare the experimental and numerical resistances of a specific structural problem with the proposed resistances of the standards. However, in the standards and in the international literature there are several different safety factor evaluation methods that can be used to check the necessary safety level (e.g.: 5% quantile level, 2.3% quantile level, 1‰ quantile level, γM partial safety factor, γM* partial safety factor, β reliability index). Moreover, in the international literature different calculation methods could be found even for the same safety factor as well. In the present study the flexural buckling resistance of high strength steel (HSS) welded closed sections are analyzed. The authors investigated the flexural buckling resistances of the analyzed columns by laboratory experiments. In the present study the safety levels of the obtained experimental resistances are calculated based on several safety approaches and compared with the EN 1990. The results of the different safety approaches are compared and evaluated. Based on the evaluation tendencies are identified and the differences between the statistical evaluation methods are explained.

Keywords: flexural buckling, high strength steel, partial safety factor, statistical evaluation

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Authors: Chitrangi Gupta, Arvind Bhardwaj

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This study seeks to investigate and quantify the influence of various dimensions of supply chain management (namely, supplier relationships, compatibility, specifications and standards, delivery processes, and after-sales service) on distinct dimensions of healthcare service quality (specifically, responsiveness, trustworthiness, and security) within the operational framework of XYZ Superspeciality Hospital, situated in Delhi. The name of the Hospital is not being mentioned here because of the privacy policy of the hospital. The primary objective of this research is to elucidate the impact of supply chain management practices on the overall quality of healthcare services offered within hospital settings. Employing a quantitative research design, this study utilizes a hypothesis-testing approach to systematically discern the relationship between supply chain management dimensions and the quality of health services. The findings of this study underscore the significant influence exerted by supply chain management dimensions, specifically supplier relationships, specifications and standards, delivery processes, and after-sales service, on the enhancement of healthcare service quality. Moreover, the study's results reveal that demographic factors such as gender, qualifications, age, and experience do not yield discernible disparities in the relationship between supply chain management and healthcare service quality.

Keywords: supply chain management, healthcare, hospital operations, service delivery

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Authors: Maud Tixier

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Societal issues are at stake for cruises anywhere, whatever the size of the ships and their destinations are. However, the Mediterranean sea is the main region where many operate and the challenges are both social and environmental. The presentation focuses on small ships, accounting for market niches, aimed at more specific cruise passengers and calling at less visited areas. How they cope with the benefit of all stakeholders is a persistent issue of our time.

Keywords: environment, management, social, societal, safety

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Authors: Sakapas Saengchai, Vilasinee Jintalikhitdee, Mathinee Khongsatid, Nattapol Pourprasert

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This paper studied the preparing education enter the ASEAN Community by the year 2015 the Ministry of Education has policy on ASEAN Charter, including the dissemination of information to create a good attitude about ASEAN, development of students' skills appropriately, development of educational standards to prepare for the liberalization of education in the region and Youth Development as a vital resource in advancing the ASEAN community. Preparing for the liberalization of education Commission on Higher Education (CHE) has prepared Thailand strategic to become ASEAN and support the free trade in higher education service; increasing graduate capability to reach international standards; strengthening higher educational institutions; and enhancing roles of educational institutions in the ASEAN community is main factor in set up long-term education frame 15 years, volume no. 2. As well as promoting Thailand as a center for education in the neighbor countries. As well as development data centers of higher education institutions in the region make the most of the short term plan is to supplement the curriculum in the ASEAN community. Moreover, provides a teaching of English and other languages used in the region, creating partnerships with the ASEAN countries to exchange academics staff and students, research, training, development of joint programs, and system tools in higher education.

Keywords: ASEAN community, education, institution, dissemination of information

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Authors: Kelly Grani Yuen

Abstract:

Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.

Keywords: audit quality, client importance, jurisdiction, modified audit opinions

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Authors: Hanania Nasan Shokry Abdelmasih

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The interface between improvement and human rights has long been the subject of scholarly debate. As an end result, a hard and fast of principles, starting from the proper improvement to a human rights-based totally technique to development, have been adopted to understand the dynamics among the two concepts. In spite of those attempts, the precise link between development and human rights is not yet fully understood. However, the inevitable interdependence between the two standards and the idea that development efforts must be made while respecting human rights have received prominence in recent years. Then again, the emergence of sustainable development as a widely spread method in development dreams and rules similarly complicates this unresolved convergence. The place of sustainable improvement inside the human rights discourse and its role in ensuring the sustainability of improvement programs require systematic research. The purpose of this newsletter is, therefore, to take a look at the relationship between development and human rights, with particular attention to the area of the standards of sustainable improvement in international human rights regulation. It's going to examine whether it recognizes the proper to achieve sustainable improvement. Hence, the Article states that the principles of sustainable improvement are diagnosed immediately or implicitly in numerous human rights devices, which is an affirmative solution to the question posed above. Therefore, this report scrutinizes worldwide and local human rights gadgets, as well as the case regulation and interpretations of human rights in our bodies, to support this speculation.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security.

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Authors: Mojibul Sajjad, Mohammad G. Rasul, Md. Sharif Imam Ibne Amir

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The rate of natural gas dissociation from the Coal Matrix depends on depressurization of reservoir through removing of the cleat water from the coal seam. These waters are similar to brine and aged of long years. For improving the connectivity through fracking /fracturing, high pressure liquids are pumped off inside the coal body. A significant quantity of accumulated water, a combined mixture of cleat water and fracking fluids (back flow water) is pumped out through gas well. In Queensland Coal Seam Gas industry is in booming state and estimated of 30,000 wells would be active for CSG production forecasting life span of 30 years. Integrated water management along with water softening programs is practiced for subsequent treatment and later on discharge to nearby surface water catchment. Water treatment is an important part of the CSG industry. A case study on a CSG site and review on the test results are discussed for assessing the Standards & Practices for management of CSG by-product water and their subsequent disposal activities. This study was directed toward (i) water management and softening process in Spring Gully Mine field, (ii) Comparative analysis on experimental study and standards and (iii) Disposal of the treated water. This study also aimed for alternative usages and their impact on vegetation, living species as well as long term effects.

Keywords: coal seam gas (CSG), cleat water, hydro-fracking, product water

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Authors: Oljana Hoxhaj

Abstract:

The integration process of Albania into the European family carries many difficulties. In this context, the Albanian legislator is inclined to implement in the domestic legal framework models which have been successful in other countries. Our paper aims to present an analytical and comparative approach to the health system in Albania and France, mainly focusing on citizen’s access to these services. Different standards and cultures between states, in the context of an approximate model, will be the first challenge of our paper. Over the last few years, the Albanian government has undertaken concrete reforms in this sector, aiming to transform the vision on which the previous health system was structured. In this perspective, the state fulfills not only an obligation to its citizens, but also consolidates progressive steps toward alignment with European Union standards. The necessity to undertake a genuine reform in this area has come as an exigency of society, which has permanently identified problems within this sector, considering it ineffective, out of standards, and corrupt. The inclusion of health services on the Albanian government agenda reflects its will in the function of good governance, transparency, and broadening access to the provision of quality health services in the public and private sectors. The success of any initiative in the health system consists of giving priority to patient needs. Another objective that should be in the state's consideration is to create the premise to provide a comprehensive process on whose foundations partnership and broader co-operation with beneficiary entities are established in any decision-making that is directly related to their interests. Some other important and widespread impacts on the effective realization of citizens' access to the healthcare system coincide with the construction of appropriate infrastructure, increasing the professionalism and qualification of medical staff, and the allocation of a higher budget. France has one of the most effective healthcare models in Europe. That is why we have chosen to analyze this country, aiming to highlight the advantages of this system, as well as the commitment of the French state to drafting effective health policies. In the framework of the process of harmonization of the Albanian legislation with that of the European Union, through our work, we aim to identify the space to implement the whole of these legislative innovations in the Albanian legislation.

Keywords: effective service, harmonization level, innovation, reform

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Authors: Yu Sin Syu

Abstract:

Objective: The study aimed to improve the patient guidance satisfaction of patients hospitalized in iodine-131 isolation rooms, as well as the patient guidance completion rate for such patients. Method: A patient care guidance checklist and patient care guidance satisfaction questionnaire were administered to 29 patients who had previously been hospitalized in iodine-131 isolation rooms. The evaluation was conducted on a one-on-one basis, and its results showed that the patients’ satisfaction with patient guidance was only 3.7 points and that the completion rate for the patient guidance performed by nurses was only 67%. Therefore, various solutions were implemented to create a more complete patient guidance framework for nurses, including the incorporation of regular care-related training in in-service education courses; the establishment of patient care guidance standards for patients in iodine-131 isolation rooms; the establishment of inpatient care standards and auditing processes for iodine-131 isolation rooms; the creation of an introductory handbook on ward environment; Invite other the care team the revision of iodine-131 health education brochures; the creation of visual cards and videos covering equipment operation procedures; and introduction of QR codes. Results: Following the implementation of the above measures, the overall satisfaction of patients hospitalized in iodine-131 isolation rooms increased from 3.7 points to 4.6 points, and the completion rate for patient guidance rose from 67% to 100%. Conclusion: Given the excellent results achieved in this study, it is hoped that this nursing project can serve as a benchmark for other relevant departments.

Keywords: admission care guidance, guidance satisfaction, integrity, Iodine131 isolation

Procedia PDF Downloads 125