Search results for: literature management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 14938

Search results for: literature management

14548 Exploring Non-Governmental Organizations’ Performance Management: Bahrain Athletics Association as a Case Study

Authors: Nooralhuda Aljlas

Abstract:

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

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

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14547 Drowning: An Emergency Department Guideline

Authors: Thomas P. Jones

Abstract:

Overview: Drowning is an important cause of accidental death, particularly in children and young people. Although many survive drowning incidents, it is a relatively rare presenting complaint in Emergency Departments. When cases do present, they can be complex and unpredictable. For patients to receive the best care, it is important that their management is standardized and evidence based, however this can be difficult in a topic area with limited studies and inconsistencies in case reporting. Objectives: To review recent cases to assess the performance of Manchester Royal Infirmary Emergency Department in the management of near drowning. To produce evidence based guideline on the management of drowning victims in the ED. Methods: Emergency department records were searched for patients with the diagnosis of ‘fatal drowning’ or ‘nearly drowning’ and two relevant case notes reviewed. To produce the guideline a literature review was conducted and a series of structured short cut systematic reviews known as Best BETs carried out. This information was used to produce a clear treatment pathway. Results: The case studies emphasized the variety in presentation of drowning victims whilst highlighting inconsistencies in management and documentation. An evidence-based guideline is presented as a flowchart, which illustrates the relevant investigations and treatment that victims of a drowning incident should receive, based on the best available evidence. Conclusion: It is hoped that when put into practice, the guideline will improve and standardize patient care in cases of near drowning. An audit is recommended to assess its effectiveness.

Keywords: drowning, near drowning, non fatal drowning, fatal drowning

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14546 Forecasting Future Demand for Energy Efficient Vehicles: A Review of Methodological Approaches

Authors: Dimitrios I. Tselentis, Simon P. Washington

Abstract:

Considerable literature has been focused over the last few decades on forecasting the consumer demand of Energy Efficient Vehicles (EEVs). These methodological issues range from how to capture recent purchase decisions in revealed choice studies and how to set up experiments in stated preference (SP) studies, and choice of analysis method for analyzing such data. This paper reviews the plethora of published studies on the field of forecasting demand of EEVs since 1980, and provides a review and annotated bibliography of that literature as it pertains to this particular demand forecasting problem. This detailed review addresses the literature not only to Transportation studies, but specifically to the problem and methodologies around forecasting to the time horizons of planning studies which may represent 10 to 20 year forecasts. The objectives of the paper are to identify where existing gaps in literature exist and to articulate where promising methodologies might guide longer term forecasting. One of the key findings of this review is that there are many common techniques used both in the field of new product demand forecasting and the field of predicting future demand for EEV. Apart from SP and RP methods, some of these new techniques that have emerged in the literature in the last few decades are survey related approaches, product diffusion models, time-series modelling, computational intelligence models and other holistic approaches.

Keywords: demand forecasting, Energy Efficient Vehicles (EEVs), forecasting methodologies review, methodological approaches

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14545 Energy Management Techniques in Mobile Robots

Authors: G. Gurguze, I. Turkoglu

Abstract:

Today, the developing features of technological tools with limited energy resources have made it necessary to use energy efficiently. Energy management techniques have emerged for this purpose. As with every field, energy management is vital for robots that are being used in many areas from industry to daily life and that are thought to take up more spaces in the future. Particularly, effective power management in autonomous and multi robots, which are getting more complicated and increasing day by day, will improve the performance and success. In this study, robot management algorithms, usage of renewable and hybrid energy sources, robot motion patterns, robot designs, sharing strategies of workloads in multiple robots, road and mission planning algorithms are discussed for efficient use of energy resources by mobile robots. These techniques have been evaluated in terms of efficient use of existing energy resources and energy management in robots.

Keywords: energy management, mobile robot, robot administration, robot management, robot planning

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14544 New Approach in Sports Management of Great Sports Events

Authors: Taieb Kherafa Noureddine

Abstract:

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

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

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14543 Effectiveness of New Digital Tools on Implementing Quality Management System: An Exploratory Study of French Companies

Authors: Takwa Belwakess

Abstract:

With the wave of the digitization that invades the modern world, communication tools took their place in the world of business. As for organizations, being part of the digital era necessarily involves an evolution of the management style, mainly in processes management, knowing also as quality management system (QMS). For more than 50 years quality management standards have been adopted by organizations to prove their operational and financial performances. We believe that achieving a high-level of communication can lead to better quality management and greater customer satisfaction, which is essential to make sure long-term competitiveness. In this paper, a questionnaire survey was developed to investigate the use of collaboration tools such as Content Management System and Social Networks. Data from more than 100 companies based in France was analyzed, the results show that adopting new digital communication tools while applying quality management practices over a reasonable period, contributed to delivering a better implementation of the QMS for a better business performance.

Keywords: communication tools, content management system, digital, effectiveness, French companies, quality management system, quality management practices, social networks

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14542 Types of Innovation Management Office and Their Roles and Responsibilities in Supporting the Innovation Management Process from Organisational Strategic Foresight to Managing Innovation Project Portfolios

Authors: Bakr Zade, Paolo Cervera

Abstract:

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

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

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14541 SOTM: A New Cooperation Based Trust Management System for VANET

Authors: Amel Ltifi, Ahmed Zouinkhi, Mohamed Salim Bouhlel

Abstract:

Security and trust management in Vehicular Ad-hoc NETworks (VANET) is a crucial research domain which is the scope of many researches and domains. Although, the majority of the proposed trust management systems for VANET are based on specific road infrastructure, which may not be present in all the roads. Therefore, road security should be managed by vehicles themselves. In this paper, we propose a new Self Organized Trust Management system (SOTM). This system has the responsibility to cut with the spread of false warnings in the network through four principal components: cooperation, trust management, communication and security.

Keywords: ative vehicle, cooperation, trust management, VANET

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14540 Impact of Implementation of 5S and TPM in Industrial Organizations: A Review

Authors: Jamal Ahmed Hama Kareem, Noraini Abu Talib

Abstract:

The purpose of this paper is to explore the literature on 5S and Total Productive Maintenance (TPM) and the benefits that are to be derived from their implementation. It also seeks to highlight the main phases for implementing both the 5S and the TPM successfully, along with highlighting aspects that are needed for successful implementation of these two techniques simultaneously in the contemporary manufacturing scenario. The literature on classification of 5S and TPM has so far been very limited. The paper reviews a large number of papers in this field and presents the overview of several of implementation practices of 5S and TPM, and the benefits that can be achieved by the implementation of 5S and TPM as a one system by industrial organizations globally. The paper systematically categorizes the published literature and reveals important issues that influence the successful implementation of 5S and TPM in organizations to improve production effectiveness for competitiveness. Further, the paper also highlights various phases suggested by researchers and practitioners, which ensure smooth and effective implementation of the 5S and TPM in industrial organizations. In the end, study puts forth propositions based on the model of the study after extensive review of literature. The paper will be useful to researchers, maintenance professionals and other concerned officials with improving the performance of production processes effectiveness in industrial organizations.

Keywords: 5S, Total Productive Maintenance (TPM), phases of implementation of 5S and TPM, industrial organizations

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14539 Securing Healthcare IoT Devices and Enabling SIEM Integration: Addressing

Authors: Mubarak Saadu Nabunkari, Abdullahi Abdu Ibrahim, Muhammad Ilyas

Abstract:

This study looks at how Internet of Things (IoT) devices are used in healthcare to monitor and treat patients better. However, using these devices in healthcare comes with security problems. The research explores using Security Information and Event Management (SIEM) systems with healthcare IoT devices to solve these security challenges. Reviewing existing literature shows the current state of IoT security and emphasizes the need for better protection. The main worry is that healthcare IoT devices can be easily hacked, putting patient data and device functionality at risk. To address this, the research suggests a detailed security framework designed for these devices. This framework, based on literature and best practices, includes important security measures like authentication, data encryption, access controls, and anomaly detection. Adding SIEM systems to this framework helps detect threats in real time and respond quickly to incidents, making healthcare IoT devices more secure. The study highlights the importance of this integration and offers guidance for implementing healthcare IoT securely, efficiently, and effectively.

Keywords: cyber security, threat intelligence, forensics, heath care

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14538 A Qualitative Exploration of the Strategic Management of Employee Resistance to Organisational Change

Authors: Muneeb Banday, Anukriti Dixit

Abstract:

Change in organizations is viewed as a conversion process of the organizational functioning. One of the crucial elements of this conversion process is the employee resistance to organizational change. The existing literature on change resistance has generally treated resistance as a barrier or an opportunity for successful implementation of change. However, there is little empirical research exploring how resistance to change is managed. This may be partially due to difficulty in getting information on resistance to change. The top management does not divulge such information to avoid negative evaluation whereas employees face huge risk in sharing information related to resistance. The focus of the study is to understand how the organization under study dealt with the employee resistance to change. The conversion process is a story of how the organization went from one stage to another. We used narrative approach to change. Data was collected data through company visits and interviews. The interviews were transcribed, coded, and themes were identified. We focused on the strands that left huge scope for alternative interpretations than the dominant narrative of change prevalent in the organization. The study reveals that the top management strategically uses the legitimacy of leadership, roles of key employees, and rationality of change to manage resistance.

Keywords: employee resistance, legitimacy of leadership, narrative analysis, organisational change

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14537 Integrating Data Mining within a Strategic Knowledge Management Framework: A Platform for Sustainable Competitive Advantage within the Australian Minerals and Metals Mining Sector

Authors: Sanaz Moayer, Fang Huang, Scott Gardner

Abstract:

In the highly leveraged business world of today, an organisation’s success depends on how it can manage and organize its traditional and intangible assets. In the knowledge-based economy, knowledge as a valuable asset gives enduring capability to firms competing in rapidly shifting global markets. It can be argued that ability to create unique knowledge assets by configuring ICT and human capabilities, will be a defining factor for international competitive advantage in the mid-21st century. The concept of KM is recognized in the strategy literature, and increasingly by senior decision-makers (particularly in large firms which can achieve scalable benefits), as an important vehicle for stimulating innovation and organisational performance in the knowledge economy. This thinking has been evident in professional services and other knowledge intensive industries for over a decade. It highlights the importance of social capital and the value of the intellectual capital embedded in social and professional networks, complementing the traditional focus on creation of intellectual property assets. Despite the growing interest in KM within professional services there has been limited discussion in relation to multinational resource based industries such as mining and petroleum where the focus has been principally on global portfolio optimization with economies of scale, process efficiencies and cost reduction. The Australian minerals and metals mining industry, although traditionally viewed as capital intensive, employs a significant number of knowledge workers notably- engineers, geologists, highly skilled technicians, legal, finance, accounting, ICT and contracts specialists working in projects or functions, representing potential knowledge silos within the organisation. This silo effect arguably inhibits knowledge sharing and retention by disaggregating corporate memory, with increased operational and project continuity risk. It also may limit the potential for process, product, and service innovation. In this paper the strategic application of knowledge management incorporating contemporary ICT platforms and data mining practices is explored as an important enabler for knowledge discovery, reduction of risk, and retention of corporate knowledge in resource based industries. With reference to the relevant strategy, management, and information systems literature, this paper highlights possible connections (currently undergoing empirical testing), between an Strategic Knowledge Management (SKM) framework incorporating supportive Data Mining (DM) practices and competitive advantage for multinational firms operating within the Australian resource sector. We also propose based on a review of the relevant literature that more effective management of soft and hard systems knowledge is crucial for major Australian firms in all sectors seeking to improve organisational performance through the human and technological capability captured in organisational networks.

Keywords: competitive advantage, data mining, mining organisation, strategic knowledge management

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14536 The Ethical and Social Implications of Using AI in Healthcare: A Literature Review

Authors: Deepak Singh

Abstract:

AI technology is rapidly being integrated into the healthcare system, bringing many ethical and social implications. This literature review examines the various aspects of this phenomenon, focusing on the ethical considerations of using AI in healthcare, such as how it might affect patient autonomy, privacy, and doctor-patient relationships. Furthermore, the review considers the potential social implications of AI in Healthcare, such as the potential for automation to reduce the availability of healthcare jobs and the potential to widen existing health inequalities. The literature suggests potential benefits and drawbacks to using AI in healthcare, and it is essential to consider the ethical and social implications before implementation. It is concluded that more research is needed to understand the full implications of using AI in healthcare and that ethical regulations must be in place to ensure patient safety and the technology's responsible use.

Keywords: AI, healthcare, telemedicine, telehealth, ethics, security, privacy, patient, rights, safety

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14535 Ergonomics Management and Sustainability: An Exploratory Study Applied to Automaker Industry in South of Brazil

Authors: Giles Balbinotti, Lucas Balbinotti, Paula Hembecker

Abstract:

The management of the productive process project activities, for the conception of future work and for the financial health of the companies, is an important condition in an organizational model that corroborates the management of the human aspects and their variabilities existing in the work. It is important to seek, at all levels of the organization, understanding and consequent cultural change, and so that factors associated with human aspects are considered and prioritized in the projects. In this scenario, the central question of research for this study is placed from the context of the work, in which the managers and project coordinators are inserted, as follows: How is the top management convinced, in the design stages, to take The ‘Ergonomics’ as strategy for the performance and sustainability of the business? In this perspective, this research has as general objective to analyze how the application of the management of the human aspects in a real project of productive process in the automotive industry, including the activity of the manager and coordinator of the project beyond the strategies of convincing to act in the ergonomics of design. For this, the socio-technical and ergonomic approach is adopted, given its anthropocentric premise in the sense of acting on the social system simultaneously to the technical system, besides the support of the Modapts system that measures the non-value-added times and the correlation with the Critical positions. The methodological approach adopted in this study is based on a review of the literature and the analysis of the activity of the project coordinators of an industry, including the management of human aspects in the context of work variability and the strategies applied in project activities. It was observed in the study that the loss of performance of the serial production lines reaches the important number of the order of 30%, which can make the operation with not value-added, and this loss has as one of the causes, the ergonomic problems present in the professional activity.

Keywords: human aspects in production process project, ergonomics in design, sociotechnical project management, sociotechnical, ergonomic principles, sustainability

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14534 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand

Authors: Prateep Wajeetongratana

Abstract:

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

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

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14533 Impact of Knowledge Management on Learning Organizations

Authors: Gunmala Suri

Abstract:

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

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

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14532 Investigating the Efficacy of Developing Critical Thinking through Literature Reading

Authors: Julie Chuah Suan Choo

Abstract:

Due to the continuous change in workforce and the demands of the global workplace, many employers had lamented that the majority of university graduates were not prepared in the key areas of employment such as critical thinking, writing, self-direction and global knowledge which are most needed for the purposes of promotion. Further, critical thinking skills are deemed as integral parts of transformational pedagogy which aims at having a more informed society. To add to this, literature teaching has recently been advocated for enhancing students’ critical thinking and reasoning. Thus this study explored the effects of incorporating a few strategies in teaching literature, namely a Shakespeare play, into a course design to enhance these skills. An experiment involving a pretest and posttest using the California Critical Thinking Skills Test (CCTST) were administered on 80 first-year students enrolled in the Bachelor of Arts programme who were randomly assigned into the control group and experimental group. For the next 12 weeks, the experimental group was given intervention which included guided in-class discussion with Socratic questioning skills, learning log to detect their weaknesses in logical reasoning; presentations and quizzes. The results of CCTST which included paired T-test using SPSS version 22 indicated significant differences between the two groups. Findings have significant implications on the course design as well as pedagogical practice in using literature to enhance students’ critical thinking skills.

Keywords: literature teaching, critical thinking, California critical thinking skills test (CCTST), course design

Procedia PDF Downloads 450
14531 Earnings Management and Firm’s Creditworthiness

Authors: Maria A. Murtiati, Ancella A. Hermawan

Abstract:

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

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

Procedia PDF Downloads 334
14530 Causes and Impacts of Rework Costs in Construction Projects

Authors: Muhammad Ejaz1

Abstract:

Rework has been defined as: "The unnecessary effort of re-doing a process or activity that was incorrectly implemented the first time." A great threat to the construction industry is rework. By and large due attention has not been given to avoid the causes of reworks, resulting time and cost over runs, in civil engineering projects. Besides these direct consequences, there might also be indirect consequences, such as stress, de-motivation or loss of future clients. When delivered products do not meet the requirements or expectations, work often has to be redone. Rework occurs in various phases of the construction process or in various divisions of a company. Rework can occur on the construction site or in a management department due to for example bad materials management. Rework can also have internal or external origins. Changes in clients’ expectations are an example of an external factor that might lead to rework. Rework can cause many costs to be higher than calculated at the start of the project. Rework events can have many different origins and for this research they have been categorized into four categories; changes, errors, omissions, and damages. The research showed that the major source of reworks were non professional attitude from technical hands and ignorance of total quality management principals by stakeholders. It also revealed that sources of reworks have not major differences among project categories. The causes were further analyzed by interviewing employees. Based on existing literature an extensive list of rework causes was made and during the interviews the interviewees were asked to confirm or deny statements regarding rework causes. The causes that were most frequently confirmed can be grouped into the understanding categories. 56% (max) of the causes are change-related, 30% (max) is error-related and 18% (max) falls into another category. Therefore, by recognizing above mentioned factors, reworks can be reduced to a great extent.

Keywords: total quality management, construction industry, cost overruns, rework, material management, client’s expectations

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14529 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

Abstract:

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

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

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14528 Rethinking Urban Floodplain Management: The Case of Colombo, Sri Lanka

Authors: Malani Herath, Sohan Wijesekera, Jagath Munasingha

Abstract:

The impact of recent floods become significant, and the extraordinary flood events cause considerable damage to lives, properties, environment and negatively affect the whole development of Colombo urban region. Even though the Colombo urban region experiences recurrent flood impacts, several spatial planning interventions have been taken from time to time since early 20th century. All past plans have adopted a traditional approach to flood management, using infrastructural measures to reduce the chance of flooding together with rigid planning regulations. The existing flood risk management practices do not operate to be acceptable by the local community particular the urban poor. Researchers have constantly reported the differences in estimations of flood risk, priorities, concerns of experts and the local community. Risk-based decision making in flood management is not only a matter of technical facts; it has a significant bearing on how flood risk is viewed by local community and individuals. Moreover, sustainable flood management is an integrated approach, which highlights joint actions of experts and community. This indicates the necessity of further societal discussion on the acceptable level of flood risk indicators to prioritize and identify the appropriate flood management measures in Colombo. The understanding and evaluation of flood risk by local people are important to integrate in the decision-making process. This research questioned about the gap between the acceptable level of flood risk to spatial planners and to the local communities in Colombo. A comprehensive literature review was conducted to prepare a framework to analyze the public perception in Colombo. This research work identifies the factors that affect the variation of flood risk and acceptable levels to both local community and planning authorities.

Keywords: Colombo basin, public perception, urban flood risk, multi-criteria analysis

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14527 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey

Authors: Hamide Özyürek, Metin Yılmaz

Abstract:

Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

Procedia PDF Downloads 558
14526 How to Improve Immersiveness in Virtual Reality Through Advanced Sense of Presence: A Literature Review

Authors: Bochen Jia, Francesco Zhu

Abstract:

People are constantly surprised at how real and immersive virtual reality (VR) is, even though the technology is still rudimentary, and we are only scratching the surface of its possibilities. Therefore, this literature review built a body of knowledge of existing technology that can be used to improve immersiveness in VR. For this paper, "Sense of Presence (SoP)" was chosen as the terminology to describe immersiveness in VR. Eight studies that tested VR technologies were identified. Many other studies were included to back up the incentives behind these technologies. VR technologies include vibration, airflow, thermal components, EMS, and quadcopters. Study results from selected papers were analyzed, compared, and generally positive. Seven studies had positive results, and only one had negative results. Vibration is the most effective option to improve SoP.

Keywords: virtual reality, sense of presence, self-awareness, literature review

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14525 Models, Methods and Technologies for Protection of Critical Infrastructures from Cyber-Physical Threats

Authors: Ivan Župan

Abstract:

Critical infrastructure is essential for the functioning of a country and is designated for special protection by governments worldwide. Due to the increase in smart technology usage in every facet of the industry, including critical infrastructure, the exposure to malicious cyber-physical attacks has grown in the last few years. Proper security measures must be undertaken in order to defend against cyber-physical threats that can disrupt the normal functioning of critical infrastructure and, consequently the functioning of the country. This paper provides a review of the scientific literature of models, methods and technologies used to protect from cyber-physical threats in industries. The focus of the literature was observed from three aspects. The first aspect, resilience, concerns itself with the robustness of the system’s defense against threats, as well as preparation and education about potential future threats. The second aspect concerns security risk management for systems with cyber-physical aspects, and the third aspect investigates available testbed environments for testing developed models on scaled models of vulnerable infrastructure.

Keywords: critical infrastructure, cyber-physical security, smart industry, security methodology, security technology

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14524 miCoRe: Colorectal Cancer miRNAs Database

Authors: Rahul Agarwal, Ashutosh Singh

Abstract:

Colorectal cancer (CRC) also refers as bowel cancer or colon cancer. It involves the development of abnormal growth of cells in colon or rectum part of the body. This work leads to the development of a miRNA database in colorectal cancer. We named this database- miCoRe. This database comprises of all validated colon-rectal cancer miRNAs information from various published literature with an effectual knowledge based information retrieval system. miRNAs have been collected from various published literature reports. MySQL is used for main-framework of miCoRe while the front-end was developed in PHP script. The aim of developing miCoRe is to create a comprehensive central repository of colorectal carcinoma miRNAs with all germane information of miRNAs and their target genes. The current version of miCoRe consists of 238 miRNAs which are known to be implicated in malignancy of CRC. Alongside with miRNA information, miCoRe also contains the information related to the target genes of these miRNA. miCoRe furnishes the information about the mechanism of incidence and progression of the disease, which would further help the researchers to look for colorectal specific miRNAs therapies and CRC specific targeted drug designing. Moreover, it will also help in development of biomarkers for the better and early detection of CRC and will help in better clinical management of the disease.

Keywords: colorectal cancer, database, miCoRe, miRNAs

Procedia PDF Downloads 259
14523 Extent of Derivative Usage, Firm Value and Risk: An Empirical Study on Pakistan Non-Financial Firms

Authors: Atia Alam

Abstract:

Growing liberalisation and intense market competition increase firm’s risk exposure and induce corporations to use derivatives extensively as a risk management instrument, which results in decrease in firm’s risk, and increase in value. Present study contributes towards existing literature by providing an in-depth analysis regarding the effect of extent of derivative usage on firm’s risk and value by using panel data models and seemingly unrelated regression technique. New evidence is established in current literature by dividing the sample data based on firm’s Exchange Rate (ER) and Interest Rate (IR) exposure. Analysis is performed for the effect of extent of derivative usage on firm’s risk and value and its variation with respect to the ER and IR exposure. Sample data consists of 166 Pakistani firms listed on Pakistan stock exchange for the period of 2004-2010. Results show that extensive usage of derivative instruments significantly increases firm value and reduces firm’s risk. Furthermore, comprehensive analysis depicts that Pakistani corporations having higher exchange rate exposure, with respect to foreign sales, and higher interest rate exposure, on the basis of industry adjusted leverage, have higher firm value and lower risk. Findings from seemingly unrelated regression also provide robustness to results obtained through panel data analysis. Study also highlights the role of derivative usage as a risk management instrument in high and low ER and IR risk and helps practitioners in understanding how value increasing effect of extent of derivative usage varies with the intensity of firm’s risk exposure.

Keywords: extent of derivative usage, firm value, risk, Pakistan, non-financial firms

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14522 Marine Environmental Peace-Building Initiatives: Factors of Success and Failure

Authors: Yael Teff-Seker

Abstract:

More often than not, ecosystems do not follow anthropogenic political borders. Thus, transboundary environmental protection or rehabilitation initiatives can be beneficial and at times even vital for supporting healthy ecosystems. Marine areas demand unique considerations and challenges for such initiatives, as maritime borders tend to be less defined, less fortified and less visible. In areas of recent conflict, cross-border environmental initiatives can also improve relations between states and promote peace-building efforts, in addition to their environmental benefits. The current study reviews the current literature on transboundary marine environmental protection initiatives that take place in these areas and focuses on joint initiatives in Israel-Jordan and Croatia-Slovenia. In addition to factors described in the literature such as funding and third-party involvement, findings suggest that the peripheral location of marine environmental initiatives can be beneficial for the success of such initiatives, as well as facilitating border crossing and the extent to which such initiatives advance other governmental goals. A sense of urgency, environmental or other, has also been found to be highly relevant to project success.

Keywords: environmental cooperation, environmental peacebuilding, marine environment, environmental conflict, environmental management

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14521 Reviewing Performance Assessment Frameworks for Urban Sanitation Services in India

Authors: Gaurav Vaidya, N. R. Mandal

Abstract:

UN Summit, 2000 had resolved to provide access to sanitation to whole humanity as part of ‘Millennium Development Goals -2015’. However, more than one third of world’s population still did not have the access to basic sanitation facilities by 2015. Therefore, it will be a gigantic challenge to achieve goal-6 of ‘UN Sustainable Development Goal’ to ensure availability and sustainable management of sanitation for all by the year 2030. Countries attempt to find out own ways of meeting this challenge of providing access to safe sanitation and as part of monitoring the actions have prepared varied types of ‘performance assessment frameworks (PAF)’. India introduced Service Level Benchmarking (SLB) in 2010 to set targets and achieve the goals of NUSP. Further, a method of reviewing performance was introduced as ‘Swachh Sarvekshan’ (Cleanliness Surveys) in 2016 and in 2017 guidelines for the same was revised. This study, as a first step, reviews the documents in use in India with a conclusion that the frameworks adopted are based on target setting, financial allocation and performance in achieving the targets set. However, it does not focus upon sanitation needs holistically i.e., areas and aspects not targeted through projects are not covered in the performance assessment. In this context, as a second step, this study reviews literature available on performance assessment frameworks for urban sanitation in selected other countries and compares the same with that in India. The outcome of the comparative review resulted in identification of unaddressed aspects as well as inadequacy of parameters in Indian context. Thirdly, in an attempt to restructure the performance assessment process and develop an index in urban sanitation, researches done in other urban services such as health and education were studied focusing on methods of measuring under-performance. As a fourth step, a tentative modified framework is suggested with the help of understanding drawn from above for urban sanitation using stages of Urban Sanitation Service Chain Management (SSCM) and modified set of parameters drawn from the literature review in the first and second steps. This paper reviews existing literature on SSCM procedures, Performance Index in sanitation and other urban services and identifies a tentative list of parameters and a framework for measuring under-performance in sanitation services. This may aid in preparation of a Service Delivery Under-performance Index (SDUI) in future.

Keywords: assessment, performance, sanitation, services

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14520 Development of Muay Thai Competition Management for Promoting Sport Tourism in the next Decade (2015-2024)

Authors: Supasak Ngaoprasertwong

Abstract:

The purpose of this research was to develop a model for Muay Thai competition management for promoting sport tourism in the next decade. Moreover, the model was appropriately initiated for practical use. This study also combined several methodologies, both quantitative research and qualitative research, to entirely cover all aspects of data, especially the tourists’ satisfaction toward Muay Thai competition. The data were collected from 400 tourists watching Muay Thai competition in 4 stadiums to create the model for Muay Thai competition to support the sport tourism in the next decade. Besides, Ethnographic Delphi Futures Research (EDFR) was applied to gather the data from certain experts in boxing industry or having significant role in Muay Thai competition in both public sector and private sector. The first step of data collection was an in-depth interview with 27 experts associated with Muay Thai competition, Muay Thai management, and tourism. The second step and the third step of data collection were conducted to confirm the experts’ opinions toward various elements. When the 3 steps of data collection were completely accomplished, all data were assembled to draft the model. Then the model was proposed to 8 experts to conduct a brainstorming to affirm it. According to the results of quantitative research, it found that the tourists were satisfied with personnel of competition at high level (x=3.87), followed by facilities, services, and safe high level (x=3.67). Furthermore, they were satisfied with operation in competition field at high level (x=3.62).Regarding the qualitative methodology including literature review, theories, concepts and analysis of qualitative research development of the model for Muay Thai competition to promote the sport tourism in the next decade, the findings indicated that there were 2 data sets as follows: The first one was related to Muay Thai competition to encourage the sport tourism and the second one was associated with Muay Thai stadium management to support the sport tourism. After the brain storming, “EE Muay Thai Model” was finally developed for promoting the sport tourism in the next decade (2015-2024).

Keywords: Muay Thai competition management, Muay Thai sport tourism, Muay Thai, Muay Thai for sport tourism management

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14519 Investigating the Road Maintenance Performance in Developing Countries

Authors: Jamaa Salih, Francis Edum-Fotwe, Andrew Price

Abstract:

One of the most critical aspects of the management of road infrastructure is the type and scale of maintenance systems adopted and the consequences of their inadequacy. The performance of road maintenance systems can be assessed by a number of important indicators such as: cost, safety, environmental impact, and level of complaints by users. A review of practice reveals that insufficient level of expenditure or poor management of the road network often has serious consequences for the economic and social life of a country in terms of vehicle operating costs (VOC), travel time costs, accident costs and environmental impact. Despite an increase in the attention paid by global road agencies to the environmental and the road users’ satisfaction, the overwhelming evidence from the available literature agree on the lack of similar levels of attention for the two factors in many developing countries. While many sources agree that the road maintenance backlog is caused by either the shortage of expenditures or lack of proper management or both, it appears that managing the available assets particularly in the developing countries is the main issue. To address this subject, this paper will concentrate on exposing the various issues related to this field.

Keywords: environmental impact, performance indicators, road maintenance, users’ satisfaction

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