Search results for: application lifecycle management
16383 Effectiveness of New Digital Tools on Implementing Quality Management System: An Exploratory Study of French Companies
Authors: Takwa Belwakess
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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
Procedia PDF Downloads 26616382 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
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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
Procedia PDF Downloads 39616381 An Android Application for ECG Monitoring and Evaluation Using Pan-Tompkins Algorithm
Authors: Cebrail Çiflikli, Emre Öner Tartan
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Parallel to the fast worldwide increase of elderly population and spreading unhealthy life habits, there is a significant rise in the number of patients and health problems. The supervision of people who have health problems and oversight in detection of people who have potential risks, bring a considerable cost to health system and increase workload of physician. To provide an efficient solution to this problem, in the recent years mobile applications have shown their potential for wide usage in health monitoring. In this paper we present an Android mobile application that records and evaluates ECG signal using Pan-Tompkins algorithm for QRS detection. The application model includes an alarm mechanism that is proposed to be used for sending message including abnormality information and location information to health supervisor.Keywords: Android mobile application, ECG monitoring, QRS detection, Pan-Tompkins Algorithm
Procedia PDF Downloads 23416380 Age-Based Interface Design for Children’s CAPT Systems
Authors: Saratu Yusuf Ilu, Mumtaz B. Mustafa, Siti Salwah Salim, Mehdi Malekzadeh
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Children today use computer based application in various activities especially for learning and education. Many of these tools and application such as the Computer Aided Pronunciation Training (CAPT) system enable children to explore and experience them with little supervision from the adults. In order for these tools and application to have maximum effect on the children’s learning and education, it must be attractive to the children to use them. This could be achieved with the proper user interface (UI) design. As children grow, so do their ability, taste and preferences. They interact differently with these applications as they grow older. This study reviews several articles on how age factor influences the UI design. The review focuses on age related abilities such as cognitive, literacy, concentration and feedback requirement. We have also evaluated few of existing CAPT systems and determine the influence of age-based factors on the interface design.Keywords: children, age-based interaction, learning application, age-based capability
Procedia PDF Downloads 42416379 SOTM: A New Cooperation Based Trust Management System for VANET
Authors: Amel Ltifi, Ahmed Zouinkhi, Mohamed Salim Bouhlel
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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
Procedia PDF Downloads 43316378 Leveraging on Application of Customer Relationship Management Strategy as Business Driving Force: A Case Study of Major Industries
Authors: Odunayo S. Faluse, Roger Telfer
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Customer relationship management is a business strategy that is centred on the idea that ‘Customer is the driving force of any business’ i.e. Customer is placed in a central position in any business. However, this belief coupled with the advancement in information technology in the past twenty years has experienced a change. In any form of business today it can be concluded that customers are the modern dictators to whom the industry always adjusts its business operations due to the increase in availability of information, intense market competition and ever growing negotiating ideas of customers in the process of buying and selling. The most vital role of any organization is to satisfy or meet customer’s needs and demands, which eventually determines customer’s long-term value to the industry. Therefore, this paper analyses and describes the application of customer relationship management operational strategies in some of the major industries in business. Both developed and up-coming companies nowadays value the quality of customer services and client’s loyalty, they also recognize the customers that are not very sensitive when it comes to changes in price and thereby realize that attracting new customers is more tasking and expensive than retaining the existing customers. However, research shows that several factors have recently amounts to the sudden rise in the execution of CRM strategies in the marketplace, such as a diverted attention of some organization towards integrating ideas in retaining existing customers rather than attracting new one, gathering data about customers through the use of internal database system and acquiring of external syndicate data, also exponential increase in technological intelligence. Apparently, with this development in business operations, CRM research in Academia remain nascent; hence this paper gives detailed critical analysis of the recent advancement in the use of CRM and key research opportunities for future development in using the implementation of CRM as a determinant factor for successful business optimization.Keywords: agriculture, banking, business strategies, CRM, education, healthcare
Procedia PDF Downloads 22316377 The Application of Animal Welfare for Madura Cow Racing Competition in Madura Island
Authors: Mustopa, Setyawan Wahyu Pradana
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This study aims to determine the application of animal welfare in Madura cow racing competition at Sumenep district, Madura Island. This study conducted by survey and discussion methods with 3 Madura cow owners in the competition. The animal welfare is going to be proved by observing the condition of the cage, the cleanliness of it, feeding and water, the health of the cow, also owner treatments for their Madura cow that will be served as a racer. Observations made using stable conditions ACRES form with assessment scores ranged from 1 = very poor, 2 = poor, 3 = regular, 4 = good and 5 = very good, animal welfare conditions seen by conducting observations and interviews with Madura cow owners. The result shows that the Madura cow competition has fulfilled the criteria of animal welfare application. Application of animal welfare principle by the owner of Madura cow terms of ACRES (Animal Concerns Research and Education Society) below standard, the average score obtained was 2.06, which is mean in a poor ratings. Besides considering the animal welfare application, Madura cow owners also do special treatments for their Madura cow with purpose to produce racers that are healthy and fast. Therefore, if the cow wins in Madura cow racing competition, it will purchase a high-value price.Keywords: animal welfare, competition, Madura cow, racing
Procedia PDF Downloads 27116376 A Model-Driven Approach of User Interface for MVP Rich Internet Application
Authors: Sarra Roubi, Mohammed Erramdani, Samir Mbarki
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This paper presents an approach for the model-driven generating of Rich Internet Application (RIA) focusing on the graphical aspect. We used well known Model-Driven Engineering (MDE) frameworks and technologies, such as Eclipse Modeling Framework (EMF), Graphical Modeling Framework (GMF), Query View Transformation (QVTo) and Acceleo to enable the design and the code automatic generation of the RIA. During the development of the approach, we focused on the graphical aspect of the application in terms of interfaces while opting for the Model View Presenter pattern that is designed for graphics interfaces. The paper describes the process followed to define the approach, the supporting tool and presents the results from a case study.Keywords: metamodel, model-driven engineering, MVP, rich internet application, transformation, user interface
Procedia PDF Downloads 35416375 RNA Interference Technology as a Veritable Tool for Crop Improvement and Breeding for Biotic Stress Resistance
Authors: M. Yusuf
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The recent discovery of the phenomenon of RNA interference has led to its application in various aspects of plant improvement. Crops can be modified by engineering novel RNA interference pathways that create small RNA molecules to alter gene expression in crops or plant pests. RNA interference can generate new crop quality traits or provide protection against insects, nematodes and pathogens without introducing new proteins into food and feed products. This is an advantage in contrast with conventional procedures of gene transfer. RNA interference has been used to develop crop varieties resistant to diseases, pathogens and insects. Male sterility has been engineered in plants using RNA interference. Better quality crops have been developed through the application of RNA interference etc. The objective of this paper is to highlight the application of RNA interference in crop improvement and to project its potential future use to solve problems of agricultural production in relation to plant breeding.Keywords: RNA interference, application, crop Improvement, agricultural production
Procedia PDF Downloads 42616374 Development of Adaptive Architecture Classrooms through the Application of Augmented Reality in Private Universities of Malaysia
Authors: Sara Namdarian, Hafez Salleh
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This paper scrutinizes the circumstances of the application of Augmented Reality (AR) technology to enhance the adaptability of architecture classrooms in private Malaysian university classrooms. This study aims to indicate the constraints of mono-functional classrooms in comparison to the potentials of multi-functional classrooms derived from AR application through an exploratory mixed method strategy. This paper expects to contribute towards recognition of suitable AR techniques which can be applied in the development of Adaptive-AR-Classroom-Systems (AARCS) in architecture classrooms. The findings, derived from the analysis, show current classrooms have limited functional spaces, and concludes that AR application can be used in design classrooms to provide a variety of visuals and virtual objects that are required in conducting architecture projects in higher educational centers.Keywords: design activity, space enhancement, design education, architectural design augmented reality
Procedia PDF Downloads 44716373 Instruction and Learning Design Consideration for the Development of Mobile Learning Application
Authors: M. Sarrab, M. Elbasir
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Most of mobile learning applications currently available are developed for the formal education and learning environment. Those applications are characterized by the improvement of the interaction process between instructors and learners to provide more collaboration and flexibility in the learning process. Despite the long history and large amount of research on Instruction design model and mobile learning there is no complete and well defined set of steps to follow in designing mobile learning applications. Based on this scenario, this paper focuses on identifying instruction design phases considerations and influencing factors in developing mobile learning application. This set of instruction design steps includes analysis, design, development, implementation, evaluation and continuous has been built from a literature study with focus on standards for learning and mobile application software quality and guidelines. The effort is part of an Omani-funded research project investigating the development, adoption and dissemination of mobile learning in Oman.Keywords: instruction design, mobile learning, mobile application
Procedia PDF Downloads 60416372 The Application of the Biopsychosocial-Spiritual Model to the Quality of Life of People Living with Sickle Cell Disease
Authors: Anita Paddy, Millicent Obodai, Lebbaeus Asamani
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The management of sickle cell disease requires a multidisciplinary team for better outcomes. Thus, literature on the application of the biopsychosocial model for the management and explanation of chronic pain in sickle cell disease (SCD) and other chronic diseases abound. However, there is limited research on the use of the biopsychosocial model, together with a spiritual component (biopsychosocial-spiritual model). The study investigated the extent to which healthcare providers utilized the biopsychosocial-spiritual model in the management of chronic pain to improve the quality of life (QoL) of patients with SCD. This study employed the descriptive survey design involving a consecutive sampling of 261 patients with SCD who were between the ages of 18 to 79 years and were accessing hematological services at the Clinical Genetics Department of the Korle Bu Teaching Hospital. These patients willingly consented to participate in the study by appending their signatures. The theory of integrated quality of life, the gate control theory of pain and the biopsychosocial(spiritual) model were tested. An instrument for the biopsychosocial-spiritual model was developed, with a basis from the literature reviewed, while the World Health Organisation Quality of Life BREF (WHOQoLBref) and the spirituality rating scale were adapted and used for data collection. Data were analyzed using descriptive statistics (means, standard deviations, frequencies, and percentages) and partial least square structural equation modeling. The study revealed that healthcare providers had a great leaning toward the biological domain of the model compared to the other domains. Hence, participants’ QoL was not fully improved as suggested by the biopsychosocial(spiritual) model. Again, the QoL and spirituality of patients with SCD were quite high. A significant negative impact of spirituality on QoL was also found. Finally, the biosocial domain of the biopsychosocial-spiritual model was the most significant predictor of QoL. It was recommended that policymakers train healthcare providers to integrate the psychosocial-spiritual component in health services. Also, education on SCD and its resultant impact from the domains of the model should be intensified while health practitioners consider utilizing these components fully in the management of the condition.Keywords: biopsychosocial (spritual), sickle cell disease, quality of life, healthcare, accra
Procedia PDF Downloads 7316371 Analyzing the Use of Augmented Reality and Image Recognition in Cultural Education: Use Case of Sintra Palace Treasure Hunt Application
Authors: Marek Maruszczak
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Gamified applications have been used successfully in education for years. The rapid development of technologies such as augmented reality and image recognition increases their availability and reduces their prices. Thus, there is an increasing possibility and need for a wide use of such applications in education. The main purpose of this article is to present the effects of work on a mobile application with augmented reality, the aim of which is to motivate tourists to pay more attention to the attractions and increase the likelihood of moving from one attraction to the next while visiting the Palácio Nacional de Sintra in Portugal. Work on the application was carried out together with the employees of Parques de Sintra from 2019 to 2021. Their effect was the preparation of a mobile application using augmented reality and image recognition. The application was tested on the palace premises by both Parques de Sintra employees and tourists visiting Palácio Nacional de Sintra. The collected conclusions allowed for the formulation of good practices and guidelines that can be used when designing gamified apps for the purpose of cultural education.Keywords: augmented reality, cultural education, gamification, image recognition, mobile games
Procedia PDF Downloads 19016370 Improving Knowledge Management Practices in the South African Healthcare System
Authors: Kgabo H. Badimo, Sheryl Buckley
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Knowledge is increasingly recognised in this, the knowledge era, as a strategic resource, by public sector organisations, in view of the public sector reform initiatives. People and knowledge play a vital role in attaining improved organisational performance and high service quality. Many government departments in the public sector have started to realise the importance of knowledge management in streamlining their operations and processes. This study focused on knowledge management in the public healthcare service organisations, where the concept of service provider competitiveness pales to insignificance, considering the huge challenges emanating from the healthcare and public sector reforms. Many government departments are faced with challenges of improving organisational performance and service delivery, improving accountability, making informed decisions, capturing the knowledge of the aging workforce, and enhancing partnerships with stakeholders. The purpose of this paper is to examine the knowledge management practices of the Gauteng Department of Health in South Africa, in order to understand how knowledge management practices influence improvement in organisational performance and healthcare service delivery. This issue is explored through a review of literature on dominant views on knowledge management and healthcare service delivery, as well as results of interviews with, and questionnaire responses from, the general staff of the Gauteng Department of Health. Web-based questionnaires, face-to-face interviews and organisational documents were used to collect data. The data were analysed using both the quantitative and qualitative methods. The central question investigated was: To what extent can the conditions required for successful knowledge management be observed, in order to improve organisational performance and healthcare service delivery in the Gauteng Department of Health. The findings showed that the elements of knowledge management capabilities investigated in this study, namely knowledge creation, knowledge sharing and knowledge application, have a positive, significant relationship with all measures of organisational performance and healthcare service delivery. These findings thus indicate that by employing knowledge management principles, the Gauteng Department of Health could improve its ability to achieve its operational goals and objectives, and solve organisational and healthcare challenges, thereby improving organisational.Keywords: knowledge management, Healthcare Service Delivery, public healthcare, public sector
Procedia PDF Downloads 27116369 Development of Work Breakdown Structure for EVMS in South Korea
Authors: Dong-Ho Kim, Su-Sang Lim, Sang-Won Han, Chang-Taek Hyun
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In the construction site, the cost and schedules are the most important management elements. Despite efforts to integrated management the cost and schedule, WBS classification is struggling to differ from each other. The cost and schedule can be integrated and can be managed due to the characteristic of the detail system in the case of Korea around the axis of pressure and official fixture system. In this research, the Work Breakdown Structure (WBS) integrating the cost and schedules around in government office construction, WBS which can be used in common was presented in order to analyze the detail system of the public institution construction and improve. As to this method, the efficient administration of not only the link application of the cost and schedule but also construction project is expected.Keywords: WBS, EVMS, integrated cost and schedule, Korea case
Procedia PDF Downloads 38516368 The Use of a Geographical Information System in the Field of Irrigation (Moyen-Chéliff)
Authors: Benhenni Abdellaziz
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Irrigation is a limiting factor for agricultural production and socio-economic development of many countries in arid and semiarid in the world. However, the sustainability of irrigation systems requires a rational management of the water resource that is becoming increasingly rare in these regions. The objective of this work is to apply a geographic information system (GIS) coupled to a model for calculating crop water requirements (CROPWATER) for the management of irrigation water in irrigated area and offer managers with an effective tool to better manage water resources in these areas. The application area of GIS is the irrigated perimeter of Western Middle Cheliff which is located in a semi-arid region (Middle Cheliff). The scope in question is a considerable agrarian dynamics and an increased need for irrigation of most crops.Keywords: geographical information, irrigation, economical, use rational
Procedia PDF Downloads 24316367 A Remotely Piloted Aerial Application System to Control Rangeland Grasshoppers
Authors: Daniel Martin, Roberto Rodriguez, Derek Woller, Chris Reuter, Lonnie Black, Mohamed Latheef
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The grasshoppers comprised of heterogeneous assemblages of Acrididae (Family: Orthoptera) species periodically reach outbreak levels by their gregarious behavior and voracious feeding habits, devouring stems and leaves of food crops and rangeland pasture. Cattle consume about 1.5-2.5% of their body weight in forage per day, so pound for pound, a grasshopper will eat 12-20 times as much plant material as a steer and cause serious economic damage to the cattle industry, especially during a drought when forage is already scarce. Grasshoppers annually consume more than 20% of rangeland forages in the western United States at an estimated loss of $1.25 billion per year in forage. A remotely piloted aerial application system with both a spreader and spray application system was used to apply granular insect bait and a liquid formulation of Carbaryl for control of grasshopper infestations on rangeland in New Mexico, United States. Pattern testing and calibration of both the granular and liquid application systems were conducted to determine proper application rate set up and distribution pattern. From these tests, an effective swath was calculated. Results showed that 14 days after application, granular baits were only effective on those grasshopper species that accepted the baits. The liquid formulation at 16 ounces per acre was highly successful at controlling all grasshopper species. Results of this study indicated that a remotely piloted aerial application system can be used to effectively deliver grasshopper control products in both granular and liquid form. However, the spray application treatment proved to be most effective and efficient for all grasshopper species present.Keywords: Carbaryl, Grasshopper, Insecticidal Efficacy, Remotely Piloted Aerial Application System
Procedia PDF Downloads 21916366 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand
Authors: Prateep Wajeetongratana
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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
Procedia PDF Downloads 38316365 Component Lifecycle and Concurrency Model in Usage Control (UCON) System
Authors: P. Ghann, J. Shiguang, C. Zhou
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Access control is one of the most challenging issues facing information security. Access control is defined as, the ability to permit or deny access to a particular computational resource or digital information by an unauthorized user or subject. The concept of usage control (UCON) has been introduced as a unified approach to capture a number of extensions for access control models and systems. In UCON, an access decision is determined by three factors: Authorizations, obligations and conditions. Attribute mutability and decision continuity are two distinct characteristics introduced by UCON for the first time. An observation of UCON components indicates that, the components are predefined and static. In this paper, we propose a new and flexible model of usage control for the creation and elimination of some of these components; for example new objects, subjects, attributes and integrate these with the original UCON model. We also propose a model for concurrent usage scenarios in UCON.Keywords: access control, concurrency, digital container, usage control
Procedia PDF Downloads 32116364 Quantifying and Prioritizing Agricultural Residue Biomass Energy Potential in Ethiopia
Authors: Angesom Gebrezgabiher Tesfay, Afafaw Hailesilasie Tesfay, Muyiwa Samuel Adaramola
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The energy demand boost in Ethiopia urges sustainable fuel options while it is mainly supplemented by traditional biomass and imported conventional fuels. To satisfy the deficiency it has to be sourced from all renewables. Thus identifying resources and estimating potential is vital to the sector. This study aims at an in-depth assessment to quantify, prioritize, and analyze agricultural residue biomass energy and related characteristic forms. Biomass use management and modernization seeks successive information and a clue about the resource quantity and characteristic. Five years of crop yield data for thirteen crops were collected. Conversion factors for their 20 residues are surveyed from the literature. Then residues amount potentially available for energy and their energy is estimated regional, crop-wise, residue-wise, and shares compared. Their potential value for energy is analyzed from two perspectives and prioritized. The gross potential is estimated to be 495PJ, equivalent to 12/17 million tons of oil/coal. At 30% collection efficiency, it is the same as conventional fuel import in 2018. Maize and sorghum potential and spatial availability are preeminent. Cotton and maize presented the highest potential values for energy from application and resource perspectives. Oromia and Amhara regions' contributions are the highest. The resource collection and application trends are required for future management that implicates a prospective study.Keywords: crop residue, biomass potential, biomass resource, Ethiopian energy
Procedia PDF Downloads 12516363 Impact of Knowledge Management on Learning Organizations
Authors: Gunmala Suri
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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
Procedia PDF Downloads 41816362 Mobile Smart Application Proposal for Predicting Calories in Food
Authors: Marcos Valdez Alexander Junior, Igor Aguilar-Alonso
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Malnutrition is the root of different diseases that universally affect everyone, diseases such as obesity and malnutrition. The objective of this research is to predict the calories of the food to be eaten, developing a smart mobile application to show the user if a meal is balanced. Due to the large percentage of obesity and malnutrition in Peru, the present work is carried out. The development of the intelligent application is proposed with a three-layer architecture, and for the prediction of the nutritional value of the food, the use of pre-trained models based on convolutional neural networks is proposed.Keywords: volume estimation, calorie estimation, artificial vision, food nutrition
Procedia PDF Downloads 9916361 Earnings Management and Firm’s Creditworthiness
Authors: Maria A. Murtiati, Ancella A. Hermawan
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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 34616360 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia
Authors: Fahreza, Yudhi Herliansyah, Harnovinsah
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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.Keywords: tax management, management compensation, auditor reputation, corporate characteristic
Procedia PDF Downloads 30016359 Comparison of the Thermal Characteristics of Induction Motor, Switched Reluctance Motor and Inset Permanent Magnet Motor for Electric Vehicle Application
Authors: Sadeep Sasidharan, T. B. Isha
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Modern day electric vehicles require compact high torque/power density motors for electric propulsion. This necessitates proper thermal management of the electric motors. The main focus of this paper is to compare the steady state thermal analysis of a conventional 20 kW 8/6 Switched Reluctance Motor (SRM) with that of an Induction Motor and Inset Permanent Magnet (IPM) motor of the same rating. The goal is to develop a proper thermal model of the three types of models for Finite Element Thermal Analysis. JMAG software is used for the development and simulation of the thermal models. The results show that the induction motor is subjected to more heating when used for electric vehicle application constantly, compared to the SRM and IPM.Keywords: electric vehicles, induction motor, inset permanent magnet motor, loss models, switched reluctance motor, thermal analysis
Procedia PDF Downloads 22516358 Application of UV-C Irradiation on Quality and Textural Properties of Button Mushrooms
Authors: M. Ghasemi-Varnamkhasti, S. H. Yoosefian. A. Mohammad- Razdari
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The effect of 1.0 kJ/m2 Ultraviolet-C (UV-C) light on pH, weight loss, color, and firmness of button mushroom (Agaricus bisporus) tissues during 21-days storage at 4 ºC was studied. UV-C irradiation enhanced pH, weight, color parameters, and firmness of mushroom during storage compared to control treatment. However, application of 1.0 kJ/m2 UV-C treatment could effectively induce the increase of weight loss, firmness, and pH to 14.53%, 49.82%, and 10.39%, respectively. These results suggest that the application of UV-C irradiation could be an effective method to maintain the postharvest quality of mushrooms.Keywords: mushroom, polyethylene film, quality, UV-c irradiation
Procedia PDF Downloads 29516357 Improving Cost and Time Control of Construction Projects Management Practices in Nigeria
Authors: Mustapha Yakubu, Ahmed Usman, Hashim Ambursa
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This paper presents the findings of a research which sought to investigate techniques used to improve cost and time control of construction projects management practice in Nigeria. However, there is limited research on issues surrounding the practical usage of these techniques. Data were collected through a questionnaire distributed to construction experts through a survey conducted on the 100 construction organisations and 50 construction consultancy firms in the Nigeria aimed at identifying common project cost and time control practices and factors inhibiting effective project control in practice. The study reveals that despite the vast application of control techniques a high proportion of respondents still experienced cost and time overruns on a significant proportion of their projects. Analysis of the survey results concluded that more effort should be geared at the management of the identified top project control inhibiting factors. This paper has outlined some measures for mitigating these inhibiting factors so that the outcome of project time and cost control can be improved in practice.Keywords: construction project, cost control, Nigeria, time control
Procedia PDF Downloads 31416356 Participatory Approach for Urban Sustainability through Ostrom’s Principles
Authors: Kuladeep Kumar Sadevi
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The shift towards raising global urban population has intense implications on the sustainability of the urban livelihoods. Rapid urbanization has made governments, companies and civil societies recognize that they are barely equipped to deal with growing urban demands, especially water, waste and energy management. Effective management of land, water, energy and waste at a community level should be addressed well to attain greener cities. In pursuit of Green livelihoods; various norms, codes, and green rating programmes have been followed by stakeholders at various levels. While the sustainability is being adapted at smaller scale developments, greening the urban environment at community/city level is still finding its path to reality. This is due to lack of the sense of ownership in the citizens for their immediate neighborhoods and city as a whole. This phenomenon can be well connected to the theory of 'tragedy of commons' with respect to the community engagement to manage the common pool resources. The common pool resource management has been well addressed by Elinor Ostrom, who shared the Nobel Prize in Economics in 2009 for her lifetime of scholarly work investigating how communities succeed or fail at managing common pool (finite) resources. This paper examines the applicability of Elinor Ostrom's 8 Principles for Managing a Commons, to meet urban sustainability. The key objective of this paper is to come up with a model for effective urban common pool resource management, which ultimately leads to sustainability as a whole. The paper brings out a methodology to understand various parameters involved in urban sustainability, examine the synergies of all such parameters, and application of Ostrom’s principles to correlate these parameters in order to attain effective urban resource management.Keywords: common pool resources, green cities, green communities, participatory management, sustainable development, urban resource management, urban sustainability
Procedia PDF Downloads 35616355 Mechanical Properties of Powder Metallurgy Processed Biodegradable Zn-Based Alloy for Biomedical Application
Authors: Maruf Yinka Kolawole, Jacob Olayiwola Aweda, Farasat Iqbal, Asif Ali, Sulaiman Abdulkareem
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Zinc is a non-ferrous metal with potential application in orthopaedic implant materials. However, its poor mechanical properties were major challenge to its application. Therefore, this paper studies the mechanical properties of biodegradable Zn-based alloy for biomedical application. Pure zinc powder with varying (0, 1, 2, 3 & 6) wt% of magnesium powders were ball milled using ball-to-powder ratio (B:P) of 10:1 at 350 rpm for 4 hours. The resulting milled powders were compacted and sintered at 300 MPa and 350 °C respectively. Microstructural, phase and mechanical properties analyses were performed following American standard of testing and measurement. The results show that magnesium has influence on the mechanical properties of zinc. The compressive strength, hardness and elastic modulus of 210 ± 8.878 MPa, 76 ± 5.707 HV and 45 ± 11.616 GPa respectively as obtained in Zn-2Mg alloy were optimum and meet the minimum requirement of biodegradable metal for orthopaedics application. These results indicate an increase of 111, 93 and 93% in compressive strength, hardness and elastic modulus respectively as compared to pure zinc. The increase in mechanical properties was adduced to effectiveness of compaction pressure and intermetallic phase formation within the matrix resulting in high dislocation density for improving strength. The study concluded that, Zn-2Mg alloy with optimum mechanical properties can therefore be considered a potential candidate for orthopaedic application.Keywords: Biodegradable metal, Biomedical application, Mechanical properties, Powder Metallurgy, Zinc
Procedia PDF Downloads 14216354 Semantic Based Analysis in Complaint Management System with Analytics
Authors: Francis Alterado, Jennifer Enriquez
Abstract:
Semantic Based Analysis in Complaint Management System with Analytics is an enhanced tool of providing complaints by the clients as well as a mechanism for Palawan Polytechnic College to gather, process, and monitor status of these complaints. The study has a mobile application that serves as a remote facility of communication between the students and the school management on the issues encountered by the student and the solution of every complaint received. In processing the complaints, text mining and clustering algorithms were utilized. Every module of the systems was tested and based on the results; these are 100% free from error before integration was done. A system testing was also done by checking the expected functionality of the system which was 100% functional. The system was tested by 10 students by forwarding complaints to 10 departments. Based on results, the students were able to submit complaints, the system was able to process accordingly by identifying to which department the complaints are intended, and the concerned department was able to give feedback on the complaint received to the student. With this, the system gained 4.7 rating which means Excellent.Keywords: technology adoption, emerging technology, issues challenges, algorithm, text mining, mobile technology
Procedia PDF Downloads 199