Search results for: company’s balance sheet
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3570

Search results for: company’s balance sheet

3150 Affectness of Emotional Intelligence on Employee Profesionalism

Authors: Vanisa Damayanti Yuningsih

Abstract:

Employee professionalism is certainly the hope for every company to create a good working environment. Emotional intelligence is one of the factors that determine the success of professionalism, for, in emotional intelligence, an employee can control his ego and can understand and understand his coworkers and thus create a dynamic environment in which to work. Each employee is encouraged to have professionalism in order to optimize his resources. This professionalism is shown by employees being able to do their work and taking responsibility in their profession by involving controlled feelings and emotions. The problem which is drawn from this research is how emotional intelligence can affect the professional attitudes of employees. The purpose of this research is to find out how far emotional intelligence goes in the professional manner of employees.

Keywords: professionalism, emotional intelligence, work environment, company

Procedia PDF Downloads 152
3149 Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand

Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

Abstract:

This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: corporate social responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics

Procedia PDF Downloads 145
3148 Bioeconomic Modeling for the Sustainable Exploitation of Three Key Marine Species in Morocco

Authors: I. Ait El Harch, K. Outaaoui, Y. El Foutayeni

Abstract:

This study aims to deepen the understanding and optimize fishing activity in Morocco by holistically integrating biological and economic aspects. We develop a biological equilibrium model in which these competing species present their natural growth by logistic equations, taking into account density and competition between them. The integration of human intervention adds a realistic dimension to our model. A company specifically targets the three species, thus influencing population dynamics according to their fishing activities. The aim of this work is to determine the fishing effort that maximizes the company’s profit, taking into account the constraints associated with conserving ecosystem equilibrium.

Keywords: bioeconomical modeling, optimization techniques, linear complementarity problem LCP, biological equilibrium, maximizing profits

Procedia PDF Downloads 10
3147 Balance Transfer of Heavy Metals in Marine Environments Subject to Natural and Anthropogenic Inputs: A Case Study on the Mejerda River Delta

Authors: Mohamed Amine Helali, Walid Oueslati, Ayed Added

Abstract:

Sedimentation rates and total fluxes of heavy metals (Fe, Mn, Pb, Zn and Cu) was measured in three different depths (10m, 20m and 40m) during March and August 2012, offshore of the Mejerda River outlet (Gulf of Tunis, Tunisia). The sedimentation rates are estimated from the fluxes of the suspended particulate matter at 7.32, 5.45 and 4.39 mm y⁻¹ respectively at 10m, 20m and 40m depth. Heavy metals sequestration in sediments was determined by chemical speciation and the total metal contents in each core collected from 10, 20 and 40m depth. Heavy metals intake to the sediment was measured also from the suspended particulate matter, while the fluxes from the sediment to the water column was determined using the benthic chambers technique and from the diffusive fluxes in the pore water. Results shown that iron is the only metal for which the balance transfer between intake/uptake (45 to 117 / 1.8 to 5.8 g m² y⁻¹) and sequestration (277 to 378 g m² y⁻¹) was negative, at the opposite of the Lead which intake fluxes (360 to 480 mg m² y⁻¹) are more than sequestration fluxes (50 to 92 mg m² y⁻¹). The balance transfer is neutral for Mn, Zn, and Cu. These clearly indicate that the contributions of Mejerda have consistently varied over time, probably due to the migration of the River mouth and to the changes in the mining activity in the Mejerda catchment and the recent human activities which affect the delta area.

Keywords: delta, fluxes, heavy metals, sediments, sedimentation rates

Procedia PDF Downloads 199
3146 Regulation of Water Balance of the Plant from the Different Geo-Environmental Locations

Authors: Astghik R. Sukiasyan

Abstract:

Under the drought stress condition, the plants would grow slower. Temperature is one of the most important abiotic factors which suppress the germination processes. However, the processes of transpiration are regulated directly by the cell water, which followed to an increase in volume of vacuoles. During stretching under the influence of water pressure, the cell goes into the state of turgor. In our experiments, lines of the semi-dental sweet maize of Armenian population from various zones of growth under mild and severe drought stress were tested. According to results, the value of the water balance of the plant cells may reflect the ability of plants to adapt to drought stress. It can be assumed that the turgor allows evaluating the number of received dissolved substance in cell.

Keywords: turgor, drought stress, plant growth, Armenian Zea Maize Semidentata

Procedia PDF Downloads 253
3145 The Role of Dynamic Ankle Foot Orthosis on Temporo-Spatial Parameters of Gait and Balance in Patients with Hereditary Spastic Paraparesis: Six-Months Follow Up

Authors: Suat Erel, Gozde Gur

Abstract:

Background: Recently a supramalleolar type of dynamic ankle foot orthosis (DAFO) has been increasingly used to support all of the dynamic arches of the foot and redistribute the pressure under the plantar surface of the foot to reduce the muscle tone. DAFO helps to maintain balance and postural control by providing stability and proprioceptive feedback in children with disease like Cerebral Palsy, Muscular Dystrophies, Down syndrome, and congenital hypotonia. Aim: The aim of this study was to investigate the role of Dynamic ankle foot orthosis (DAFO) on temporo-spatial parameters of gait and balance in three children with hereditary spastic paraparesis (HSP). Material Method: 13, 14, and 8 years old three children with HSP were included in the study. To provide correction on weight bearing and to improve gait, DAFO was made. Lower extremity spasticity (including gastocnemius, hamstrings and hip adductor muscles) using modified Ashworth Scale (MAS) (0-5), The temporo-spatial gait parameters (walking speed, cadence, base of support, step length) and Timed Up & Go test (TUG) were evaluated. All of the assessments about gait were compared with (with DAFO and shoes) and without DAFO (with shoes only) situations. Also after six months follow up period, assessments were repeated by the same physical therapist. Results: MAS scores for lower extremity were between “2-3” for the first child, “0-2” for the second child and “1-2” for the third child. TUG scores (sec) decreased from 20.2 to 18 for case one, from 9.4 to 9 for case two and from 12,4 to 12 for case three in the condition with shoes only and also from 15,2 to 14 for case one, from 7,2 to 7,1 for case two and from 10 to 7,3 for case three in the condition with DAFO and shoes. Gait speed (m/sec) while wearing shoes only was similar but while wearing DAFO and shoes increased from 0,4 to 0,5 for case one, from 1,5 to 1,6 for case two and from 1,0 to 1,2 for case three. Base of support scores (cm) wearing shoes only decreased from 18,5 to 14 for case one, from 13 to 12 for case three and were similar as 11 for case two. While wearing DAFO and shoes, base of support decreased from 10 to 9 for case one, from 11,5 to 10 for case three and was similar as 8 for case two. Conclusion: The use of a DAFO in a patient with HSP normalized the temporo-spatial gait parameters and improved balance. Walking speed is a gold standard for evaluating gait quality. With the use of DAFO, walking speed increased in this three children with HSP. With DAFO, better TUG scores shows that functional ambulation improved. Reduction in base of support and more symmetrical step lengths with DAFO indicated better balance. These encouraging results warrant further study on wider series.

Keywords: dynamic ankle foot orthosis, gait, hereditary spastic paraparesis, balance in patient

Procedia PDF Downloads 351
3144 An Investigation of Raw Material Effects on Nano SiC Based Foam Glass Production

Authors: Aylin Sahin, Yasemin Kilic, Abdulkadir Sari, Burcu Duymaz, Mustafa Kara

Abstract:

Foam glass is an innovative material which composed of glass and carbon/carbonate based minerals; and has incomparable properties like light weight, high thermal insulation and cellular structure with sufficient rigidity. In the present study, the effects of the glass type and mineral addition on the foam glass properties were investigated. Nano sized SiC was fixed as foaming agent at the whole of the samples, mixed glass waste and sheet glass were selectively used as glass sources; finally Al₂O₃ was optionally used as mineral additive. These raw material powders were mixed homogenously, pressed at same pressure and sintered at same schedule. Finally, obtained samples were characterized based on the required properties of foam glass material, and optimum results were determined. At the end of the study, 0.049 W/mK thermal conductivity, 72 % porosity, and 0.21 kg/cm² apparent density with 2.41 MPa compressive strength values were achieved with using nano sized SiC, sheet glass and Al₂O₃ mineral additive. It can be said that the foam glass materials can be preferred as an alternative insulation material rather than polymeric based conventional insulation materials because of supplying high thermal insulation properties without containing unhealthy chemicals and burn risks.

Keywords: foam glass, foaming, silicon carbide, waste glass

Procedia PDF Downloads 360
3143 Save Balance of Power: Can We?

Authors: Swati Arun

Abstract:

The present paper argues that Balance of Power (BOP) needs to conjugate with certain contingencies like geography. It is evident that sea powers (‘insular’ for better clarity) are not balanced (if at all) in the same way as land powers. Its apparent that artificial insularity that the US has achieved reduces the chances of balancing (constant) and helps it maintain preponderance (variable). But how precise is this approach in assessing the dynamics between China’s rise and reaction of other powers and US. The ‘evolved’ theory can be validated by putting China and US in the equation. Systemic Relation between the nations was explained through the Balance of Power theory much before the systems theory was propounded. The BOP is the crux of functionality of ‘power relation’ dynamics which has played its role in the most astounding ways leading to situations of war and peace. Whimsical; but true that, the BOP has remained a complicated and indefinable concepts since Hans. Morganthau to Kenneth Waltz. A challenge of the BOP, however remains; “ that it has too many meanings”. In the recent times it has become evident that the myriad of expectations generated by BOP has not met the practicality of the current world politics. It is for this reason; the BoP has been replaced by Preponderance Theory (PT) to explain prevailing power situation. PT does provide an empirical reasoning for the success of this theory but fails in a abstract logical reasoning required for making a theory universal. Unipolarity clarifies the current system as one where balance of power has become redundant. It seems to reach beyond the contours of BoP, where a superpower does what it must to remain one. The centrality of this arguments pivots around - an exception, every time BOP fails to operate, preponderance of power emerges. PT does not sit well with the primary logic of a theory because it works on an exception. The evolution of such a pattern and system where BOP fails and preponderance emerges is absent. The puzzle here is- if BOP really has become redundant or it needs polishing. The international power structure changed from multipolar to bipolar to unipolar. BOP was looked at to provide inevitable logic behind such changes and answer the dilemma we see today- why US is unchecked, unbalanced? But why was Britain unchecked in 19th century and why China was unbalanced in 13th century? It is the insularity of the state that makes BOP reproduce “imbalance of power”, going a level up from off-shore balancer. This luxury of a state to maintain imbalance in the region of competition or threat is the causal relation between BOP’s and geography. America has applied imbalancing- meaning disequilibrium (in its favor) to maintain the regional balance so that over time the weaker does not get stronger and pose a competition. It could do that due to the significant parity present between the US and the rest.

Keywords: balance of power, china, preponderance of power, US

Procedia PDF Downloads 270
3142 Factors Influencing Bank Profitability of Czech Banks and Their International Parent Companies

Authors: Libena Cernohorska

Abstract:

The goal of this paper is to specify factors influencing the profitability of selected banks. Next, a model will be created to help establish variables that have a demonstrable influence on the development of the selected banks' profitability ratios. Czech banks and their international parent companies were selected for analyzing profitability. Banks categorized as large banks (according to the Czech National Bank's system, which ranks banks according to balance sheet total) were selected to represent the Czech banks. Two ratios, the return on assets ratio (ROA) and the return on equity ratio (ROE) are used to assess bank profitability. Six endogenous and four external indicators were selected from among other factors that influence bank profitability. The data analyzed were for the years 2001 – 2013. First, correlation analysis, which was supposed to eliminate correlated values, was conducted. A large number of correlated values were established on the basis of this analysis. The strongly correlated values were omitted. Despite this, the subsequent regression analysis of profitability for the individual banks that were selected did not confirm that the selected variables influenced their profitability. The studied factors' influence on bank profitability was demonstrated only for Československá Obchodní Banka and Société Générale using regression analysis. For Československá Obchodní Banka, it was demonstrated that inflation level and the amount of the central bank's interest rate influenced the return on assets ratio and that capital adequacy and market concentration influenced the return on equity ratio for Société Générale.

Keywords: banks, profitability, regression analysis, ROA, ROE

Procedia PDF Downloads 248
3141 The Profitability Management Mechanism of Leather Industry-Based on the Activity-Based Benefit Approach

Authors: Mei-Fang Wu, Shu-Li Wang, Tsung-Yueh Lu, Feng-Tsung Cheng

Abstract:

Strengthening core competitiveness is the main goal of enterprises in a fierce competitive environment. Accurate cost information is a great help for managers in dealing with operation strategies. This paper establishes a profitability management mechanism that applies the Activity-Based Benefit approach (ABBA) to solve the profitability for each customer from the market. ABBA provides financial and non-financial information for the operation, but also indicates what resources have expired in the operational process. The customer profit management model shows the level of profitability of each customer for the company. The empirical data were gathered from a case company operating in the leather industry in Taiwan. The research findings indicate that 30% of customers create little profit for the company as a result of asking for over 5% of sales discounts. Those customers ask for sales discount because of color differences of leather products. This paper provides a customer’s profitability evaluation mechanism to help enterprises to greatly improve operating effectiveness and promote operational activity efficiency and overall operation profitability.

Keywords: activity-based benefit approach, customer profit analysis, leather industry, profitability management mechanism

Procedia PDF Downloads 299
3140 An Innovation and Development System for a New Hybrid Composite Technology in Aerospace Industry

Authors: M. Fette, J. P. Wulfsberg, A. Herrmann, R. H. Ladstaetter

Abstract:

Present and future lightweight design represents an important key to successful implementation of energy-saving, fuel-efficient and environmentally friendly means of transport in the aerospace and automotive industry. In this context the use of carbon fibre reinforced plastics (CFRP) which are distinguished by their outstanding mechanical properties at relatively low weight, promise significant improvements. Due to the reduction of the total mass, with the resulting lowered fuel or energy consumption and CO2 emissions during the operational phase, commercial aircraft and future vehicles will increasingly be made of CFRP. An auspicious technology for the efficient and economic production of high performance thermoset composites and hybrid structures for future lightweight applications is the combination of carbon fibre sheet moulding compound (SMC), tailored continuous carbon fibre reinforcements and metallic components in a one-shot pressing and curing process. This paper deals with a new hybrid composite technology for aerospace industries, which was developed with the help of a universal innovation and development system. This system supports the management of idea generation, the methodical development of innovative technologies and the achievement of the industrial readiness of these technologies.

Keywords: development system, hybrid composite, innovation system, prepreg, sheet moulding compound

Procedia PDF Downloads 332
3139 Analyzing How Working From Home Can Lead to Higher Job Satisfaction for Employees Who Have Care Responsibilities Using Structural Equation Modeling

Authors: Christian Louis Kühner, Florian Pfeffel, Valentin Nickolai

Abstract:

Taking care of children, dependents, or pets can be a difficult and time-consuming task. Especially for part- and full-time employees, it can feel exhausting and overwhelming to meet these obligations besides working a job. Thus, working mostly at home and not having to drive to the company can save valuable time and stress. This study aims to show the influence that the working model has on the job satisfaction of employees with care responsibilities in comparison to employees who do not have such obligations. Using structural equation modeling (SEM), the three work models, “work from home”, “working remotely”, and a hybrid model, have been analyzed based on 13 influencing constructs on job satisfaction. These 13 factors have been further summarized into three groups “classic influencing factors”, “influencing factors changed by remote working”, and “new remote working influencing factors”. Based on the influencing factors on job satisfaction, an online survey was conducted with n = 684 employees from the service sector. Here, Cronbach’s alpha of the individual constructs was shown to be suitable. Furthermore, the construct validity of the constructs was confirmed by face validity, content validity, convergent validity (AVE > 0.5: CR > 0.7), and discriminant validity. In addition, confirmatory factor analysis (CFA) confirmed the model fit for the investigated sample (CMIN/DF: 2.567; CFI: 0.927; RMSEA: 0.048). The SEM-analysis has shown that the most significant influencing factor on job satisfaction is “identification with the work” with β = 0.540, followed by “Appreciation” (β = 0.151), “Compensation” (β = 0.124), “Work-Life-Balance” (β = 0.116), and “Communication and Exchange of Information” (β = 0.105). While the significance of each factor can vary depending on the work model, the SEM-analysis shows that the identification with the work is the most significant factor in all three work models and, in the case of the traditional office work model, it is the only significant influencing factor. The study shows that among the employees with care responsibilities, the higher the proportion of working from home in comparison to working from the office, the more satisfied the employees are with their job. Since the work models that meet the requirements of comprehensive care led to higher job satisfaction amongst employees with such obligations, adapting as a company to such private obligations by employees can be crucial to sustained success. Conversely, the satisfaction level of the working model where employees work at the office is higher for workers without caregiving responsibilities.

Keywords: care responsibilities, home office, job satisfaction, structural equation modeling

Procedia PDF Downloads 80
3138 Effect of Migraine on Functional Performance and Reported Symptoms in Children with Concussion

Authors: Abdulaziz Alkathiry

Abstract:

Concussion is a common brain injury that affect physical and cognitive performance. While several studies indicated that adolescents are more likely to develop concussion, in the last decade concussion has been mainly explored in adults. Migraine has been identified as a common symptom reported after concussion and was tied with worse prognoses. Hence, we aimed to investigate the effect of migraine on functional performance and self-reported symptoms in children with concussion. This cross-sectional study involved 35 symptomatic children aged 9 – 17 years recruited within 1 year from their concussion injury at a tertiary balance center. Participants’ symptoms and functional performance were assessed using the post-concussion symptoms scale (PCSS) and the functional gait assessment (FGA) respectively. Concussed children with migraine showed significantly worse symptoms including fatigue, sleeping impairment, difficulty concentrating, and visual problems (P < 0.05). Functional performance didn’t show differences between concussed children with and without migraine. Although concussed children with and without migraine didn’t show any differences on functional performance, worse cognitive symptoms were found in concussed children with migraine. A customized treatment approach is indicated in the presence of migraine for the management of children with concussion. Keywords: Concussion; Migraine; Balance; Post-Concussion Symptoms Scale; Functional Gait Assessment

Keywords: concussion, migraine, post-concussion symptoms scale, functional gait assessment, balance

Procedia PDF Downloads 338
3137 On the Fixed Rainfall Intensity: Effects on Overland Flow Resistance, Shear Velocity and on Soil Erosion

Authors: L. Mouzai, M. Bouhadef

Abstract:

Raindrops and overland flow both are erosive parameters but they do not act by the same way. The overland flow alone tends to shear the soil horizontally and concentrates into rills. In the presence of rain, the soil particles are removed from the soil surface in the form of a uniform sheet layer. In addition to this, raindrops falling on the flow roughen the water and soil surface depending on the flow depth, and retard the velocity, therefore influence shear velocity and Manning’s factor. To investigate this part, agricultural sandy soil, rainfall simulator and a laboratory soil tray of 0.2x1x3 m were the base of this work. Five overland flow depths of 0; 3.28; 4.28; 5.16; 5.60; 5.80 mm were generated under a rainfall intensity of 217.2 mm/h. Sediment concentration control is based on the proportionality of depth/microtopography. The soil loose is directly related to the presence of rain splash on thin sheet flow. The effect of shear velocity on sediment concentration is limited by the value of 5.28 cm/s. In addition to this, the rain splash reduces the soil roughness by breaking the soil crests. The rainfall intensity is the major factor influencing depth and soil erosion. In the presence of rainfall, the shear velocity of the flow is due to two simultaneous effects. The first, which is horizontal, comes from the flow and the second, vertical, is due to the raindrops.

Keywords: flow resistance, laboratory experiments, rainfall simulator, sediment concentration, shear velocity, soil erosion

Procedia PDF Downloads 192
3136 Investigating the Influence of the Ferro Alloys Consumption on the Slab Product Standard Cost with Different Grades Using Regression Analysis (A Case Study of Iran's Iron and Steel Industry)

Authors: Iman Fakhrian, Ali Salehi Manzari

Abstract:

Consistent Profitability is one of the most important priorities in manufacturing companies. One of the fundamental factors for increasing the companies profitability is cost management. Isfahan's mobarakeh steel company is one of the largest producers of the slab product grades in the middle east. Raw material cost constitutes about 70% of the company's expenditures. The costs of the ferro alloys have a remarkable contribution of the raw material costs. This research aims to determine the ferro alloys which have significant effect on the variability of the standard cost of the slab product grades. Used data in this study were collected from standard costing system of isfahan's mobarakeh steel company in 2022. The results of conducting the regression analysis model show that expense items: 03020, 03045, 03125, 03130 and 03150 have dominant role in variability of the standard cost of the slab product grades. In other words, the mentioned ferro alloys have noticeable and significant role in variability of the standard cost of the slab product grades.

Keywords: consistent profitability, ferro alloys, slab product grades, regression analysis

Procedia PDF Downloads 63
3135 The Role of the General Budget in the Agricultural and Rural Development as an Alternative Economic outside the Hydrocarbons Sector

Authors: Kherbache Radhwane

Abstract:

This study is concerned with the nature of the strategy of agricultural and rural development, through the fiscal policy adopted by the government throughout programs included in the general budget of the state represented in the national program of agricultural and rural development. This study concluded that the general balance play an important role in the design of the strategy of agricultural and rural development despite the numerous problems clear in the result of the precedent plans of agricultural and rural development. Based on that we suggest that more importance should be accorded to the agricultural and rural field and that it should be one among economic alternatives to the collection of petroleum, as the countryside is the future.

Keywords: general balance, political economy, strategy of agricultural and rural development, economic alternatives, collection of petroleum

Procedia PDF Downloads 340
3134 Assessment of Water Availability and Quality in the Climate Change Context in Urban Areas

Authors: Rose-Michelle Smith, Musandji Fuamba, Salomon Salumu

Abstract:

Water is vital for life. Access to drinking water and sanitation for humans is one of the Sustainable Development Goals (specifically the sixth) approved by United Nations Member States in September 2015. There are various problems identified relating to water: insufficient fresh water, inequitable distribution of water resources, poor water management in certain places on the planet, detection of water-borne diseases due to poor water quality, and the negative impacts of climate change on water. One of the major challenges in the world is finding ways to ensure that people and the environment have enough water resources to sustain and support their existence. Thus, this research project aims to develop a tool to assess the availability, quality and needs of water in current and future situations with regard to climate change. This tool was tested using threshold values for three regions in three countries: the Metropolitan Community of Montreal (Canada), Normandie Region (France) and North Department (Haiti). The WEAP software was used to evaluate the available quantity of water resources. For water quality, two models were performed: the Canadian Council of Ministers of the Environment (CCME) and the Malaysian Water Quality Index (WQI). Preliminary results showed that the ratio of the needs could be estimated at 155, 308 and 644 m3/capita in 2023 for Normandie, Cap-Haitian and CMM, respectively. Then, the Water Quality Index (WQI) varied from one country to another. Other simulations regarding the water availability and quality are still in progress. This tool will be very useful in decision-making on projects relating to water use in the future; it will make it possible to estimate whether the available resources will be able to satisfy the needs.

Keywords: climate change, water needs, balance sheet, water quality

Procedia PDF Downloads 68
3133 Current Environmental Accounting Disclosure Requirements and Compliance by Nigerian Oil Companies

Authors: Amina Jibrin Ahmed

Abstract:

The environment is mankind's natural habitat. Industrial activities over time have taken their toll on it in the form of deterioration and degradation. The petroleum industry is particularly notorious for its negative impact on its host environments. The realization that this poses a threat to sustainability led to the increased awareness and subsequent recognition of the importance of environmental disclosure in financial statements. This paper examines the laws and regulations put in place by the Nigerian Government to mitigate this impact, and the level of compliance by Shell Nigeria, the pioneer and largest oil company in the country. Based on the disclosure made, this paper finds there is indeed a high level of compliance by that company, and voluntary disclosure moreover.

Keywords: environmental accounting, legitimacy theory, environmental impact assessment, environmental disclosure, host communities

Procedia PDF Downloads 511
3132 Experimental Analysis of Structure Borne Noise in an Enclosure

Authors: Waziralilah N. Fathiah, A. Aminudin, U. Alyaa Hashim, T. Vikneshvaran D. Shakirah Shukor

Abstract:

This paper presents the experimental analysis conducted on a structure borne noise in a rectangular enclosure prototype made by joining of sheet aluminum metal and plywood. The study is significant as many did not realized the annoyance caused by structural borne-noise. In this study, modal analysis is carried out to seek the structure’s behaviour in order to identify the characteristics of enclosure in frequency domain ranging from 0 Hz to 200 Hz. Here, numbers of modes are identified and the characteristic of mode shape is categorized. Modal experiment is used to diagnose the structural behaviour while microphone is used to diagnose the sound. Spectral testing is performed on the enclosure. It is acoustically excited using shaker and as it vibrates, the vibrational and noise responses sensed by tri-axis accelerometer and microphone sensors are recorded respectively. Experimental works is performed on each node lies on the gridded surface of the enclosure. Both experimental measurement is carried out simultaneously. The modal experimental results of the modal modes are validated by simulation performed using MSC Nastran software. In pursuance of reducing the structure borne-noise, mitigation method is used whereby the stiffener plates are perpendicularly placed on the sheet aluminum metal. By using this method, reduction in structure borne-noise is successfully made at the end of the study.

Keywords: enclosure, modal analysis, sound analysis, structure borne-noise

Procedia PDF Downloads 427
3131 The Impact of Demographic Profile on Strategic HRM Practices and its Challenges Faced by HR Managers in IT Firm, India: An Empirical Study

Authors: P. Saravanan, A. Vasumathi

Abstract:

Strategic Human Resource Management (SHRM) plays a vital role in formulating the policies and strategies for the company, in order to fulfill the employee’s requirement and to perform the job efficiently within the organisation. Human Resource Management (HRM) functions helps in attracting and motivating the talented workforce for the organisation and by increasing the performance of an individual, will result in achieving the defined goals and objectives for the company. HRM function plays an important role in managing the workers within organisation through a formal communication channel. Since HR functions acts as a mediatory role in between the employee as well as the employers within the organisation that helps in improving the efficacy and skills of the individuals employed within the company. HR manager acts as a change agent, enabling and driving the change management program with respect to business HR functions and its future requirements of the company. Due to change in the business environment, the focus of HR manager is shifting from administrative/personal functions in to a strategic business HR function. HR managers plays a strategic role in managing various HR functions such as recruitment and selection, human resource information system, manpower planning, performance management, conflict management, employee engagement, compensation management, policy formation and retention strategies followed within the industry. Major challenges faced by HR managers at work place are managing the level of engagement for the talented resources within the organisation, reducing the conflicts at workplace, mapping the talented resources through succession planning process, building the effective appraisal process and performance management system and mapping the compensation based on the skills and experience possed by the employee within the company. The authors conducted a study for the sample size of 75 HR managers from an Indian IT company through systematic sampling method. This study identifies that the female employees are facing lesser conflict than the male employees against their managers within the organisation and also the study determines the impact of demographic profile on strategic HRM practices and its challenges faced by HR managers in IT firm, India.

Keywords: strategic human resource management, change agent, employee engagement, performance management, succession planning and conflict management

Procedia PDF Downloads 293
3130 The Effect of Environmental, Social, and Governance (ESG) Disclosure on Firms’ Credit Rating and Capital Structure

Authors: Heba Abdelmotaal

Abstract:

This paper explores the impact of the extent of a company's environmental, social, and governance (ESG) disclosure on credit rating and capital structure. The analysis is based on a sample of 202 firms from the 350 FTSE firms over the period of 2008-2013. ESG disclosure score is measured using Proprietary Bloomberg score based on the extent of a company's Environmental, Social, and Governance (ESG) disclosure. The credit rating is measured by The QuiScore, which is a measure of the likelihood that a company will become bankrupt in the twelve months following the date of calculation. The Capital Structure is measured by long term debt ratio. Two hypotheses are test using panel data regression. The results suggested that the higher degree of ESG disclosure leads to better credit rating. There is significant negative relationship between ESG disclosure and the long term debit percentage. The paper includes implications for the transparency which is resulting of the ESG disclosure could support the Monitoring Function. The monitoring role of disclosure is the increasing in the transparency of the credit rating agencies, also it could affect on managers’ actions. This study provides empirical evidence on the material of ESG disclosure on credit ratings changes and the firms’ capital decision making.

Keywords: capital structure, credit rating agencies, ESG disclosure, panel data regression

Procedia PDF Downloads 356
3129 An Architecture Framework for Design of Assembly Expert System

Authors: Chee Fai Tan, L. S. Wahidin, S. N. Khalil

Abstract:

Nowadays, manufacturing cost is one of the important factors that will affect the product cost as well as company profit. There are many methods that have been used to reduce the manufacturing cost in order for a company to stay competitive. One of the factors that effect manufacturing cost is the time. Expert system can be used as a method to reduce the manufacturing time. The purpose of the expert system is to diagnose and solve the problem of design of assembly. The paper describes an architecture framework for design of assembly expert system that focuses on commercial vehicle seat manufacturing industry.

Keywords: design of assembly, expert system, vehicle seat, mechanical engineering

Procedia PDF Downloads 431
3128 Stage-Gate Based Integrated Project Management Methodology for New Product Development

Authors: Mert Kıranç, Ekrem Duman, Murat Özbilen

Abstract:

In order to achieve new product development (NPD) activities on time and within budgetary constraints, the NPD managers need a well-designed methodology. This study intends to create an integrated project management methodology for the ones who focus on new product development projects. In the scope of the study, four different management systems are combined. These systems are called as 'Schedule-oriented Stage-Gate Method, Risk Management, Change Management and Earned Value Management'. New product development term is quite common in many different industries such as defense industry, construction, health care/dental, higher education, fast moving consumer goods, white goods, electronic devices, marketing and advertising and software development. All product manufacturers run against each other’s for introducing a new product to the market. In order to achieve to produce a more competitive product in the market, an optimum project management methodology is chosen, and this methodology is adapted to company culture. The right methodology helps the company to present perfect product to the customers at the right time. The benefits of proposed methodology are discussed as an application by a company. As a result, how the integrated methodology improves the efficiency and how it achieves the success of the project are unfolded.

Keywords: project, project management, management methodology, new product development, risk management, change management, earned value, stage-gate

Procedia PDF Downloads 309
3127 Business Process Management Maturity in Croatian Companies

Authors: V. Bosilj Vuksic

Abstract:

This paper aims to investigate business process management (BPM) maturity in Croatian companies. First, a brief literature review of the research field is given. Next, the results of empirical research are presented, analyzed and discussed. The results reveal that Croatian companies achieved the intermediate level of BPM maturity. The empirical evidence supports the proposed theoretical background. Furthermore, a case study approach was used to illustrate BPM adoption in a Croatian company at the upmost stage of BPM maturity. In practical terms, this case study identifies BPM maturity success factors that need to exist in order for a company to effectively adopt BPM.

Keywords: business process management, case study, Croatian companies, maturity, process performance index, questionnaire

Procedia PDF Downloads 226
3126 Influence of Deposition Temperature on Supercapacitive Properties of Reduced Graphene Oxide on Carbon Cloth: New Generation of Wearable Energy Storage Electrode Material

Authors: Snehal L. Kadam, Shriniwas B. Kulkarni

Abstract:

Flexible electrode material with high surface area and good electrochemical properties is the current trend captivating the researchers across globe for application in the next generation energy storage field. In the present work, crumpled sheet like reduced graphene oxide grown on carbon cloth by the hydrothermal method with a series of different deposition temperatures at fixed time. The influence of the deposition temperature on the structural, morphological, optical and supercapacitive properties of the electrode material was investigated by XRD, RAMAN, XPS, TEM, FE-SEM, UV-VISIBLE and electrochemical characterization techniques.The results show that the hydrothermally synthesized reduced graphene oxide on carbon cloth has sheet like mesoporous structure. The reduced graphene oxide material at 160°C exhibits the best supercapacitor performance, with a specific capacitance of 443 F/g at scan rate 5mV/sec. Moreover, stability studies show 97% capacitance retention over 1000 CV cycles. This result shows that hydrothermally synthesized RGO on carbon cloth is the potential electrode material and would be used in the next-generation wearable energy storage systems. The detailed analysis and results will be presented at the conference.

Keywords: graphene oxide, reduced graphene oxide, carbon cloth, deposition temperature, supercapacitor

Procedia PDF Downloads 186
3125 Automated Human Balance Assessment Using Contactless Sensors

Authors: Justin Tang

Abstract:

Balance tests are frequently used to diagnose concussions on the sidelines of sporting events. Manual scoring, however, is labor intensive and subjective, and many concussions go undetected. This study institutes a novel approach to conducting the Balance Error Scoring System (BESS) more quantitatively using Microsoft’s gaming system Kinect, which uses a contactless sensor and several cameras to receive data and estimate body limb positions. Using a machine learning approach, Visual Gesture Builder, and a deterministic approach, MATLAB, we tested whether the Kinect can differentiate between “correct” and erroneous stances of the BESS. We created the two separate solutions by recording test videos to teach the Kinect correct stances and by developing a code using Java. Twenty-two subjects were asked to perform a series of BESS tests while the Kinect was collecting data. The Kinect recorded the subjects and mapped key joints onto their bodies to obtain angles and measurements that are interpreted by the software. Through VGB and MATLAB, the videos are analyzed to enumerate the number of errors committed during testing. The resulting statistics demonstrate a high correlation between manual scoring and the Kinect approaches, indicating the viability of the use of remote tracking devices in conducting concussion tests.

Keywords: automated, concussion detection, contactless sensors, microsoft kinect

Procedia PDF Downloads 314
3124 Adequate Dietary Intake to Improve Outcome of Urine: Urea Nitrogen with Balance Nitrogen and Total Lymphocyte Count

Authors: Mardiana Madjid, Nurpudji Astuti Taslim, Suryani As'ad, Haerani Rasyid, Agussalim Bukhari

Abstract:

The high level of Urine Urea Nitrogen (UUN) indicates hypercatabolism occurs in hospitalized patients. High levels of Total Lymphocyte Count (TLC) indicates the immune system condition, adequate wound healing, and limit complication. Adequate dietary intake affects to decrease of hypercatabolism status in treated patient’s hospitals. Nitrogen Balance (NB) is simply the difference between nitrogen (N₂) intake and output. If more N₂ intake than output, then positive NB or anabolic will occur. This study aims to evaluate the effect of dietary intake in influencing balance nitrogen and total lymphocyte count. Method: A total of 43 patients admitted to a Wahidin Sudirohusodo Hospital between 2018 and 2019 for 10 days' treats are included. The inclusion criteria were patients who were treated for 10 days and receives food from the hospital orally. Patients did not experience gastrointestinal disorders such as vomiting and diarrhea and experience impair kidney function and liver function and expressed approval to participate in this study. During hospitalization, food intake, UUN, albumin serum, balance nitrogen, and TLC was assessed twice on day 1 and day 10. There is no Physician Clinical Nutritional intervention to correct food intake. UUN is 24 hours of urine collected on the second day after admission and the tenth day. Statistical analysis uses SPSS 24 with observational cohort methods. Result: The Forty-three participants completed the follow-up (27 men and 18 women). The age of fewer than 4 years is 22 people, 45 to 60 years is 16 people, and over 60 years is 4 people. The result of the study on day 1 obtained SGA score A, SGA score B, SGA score C are 8, 32, 3 until day 10 are 8, 31, 4, respectively. According to 24h dietary recalls, the energy intake during observation was from 522.5 ± 400.4 to 1011.9 ± 545.1 kcal/day P < 0.05, protein intake from 20.07 ± 17.2 to 40.3 ± 27.3 g/day P < 0.05, carbohydrates from 92.5 ± 71.6 to 184.8 ± 87.4 g/day, and fat from 5.5 ± 3.86 to 13.9 ± 13.9 g/day. The UUN during the observation was from 6.6 ± 7.3 to 5.5 ± 3.9 g/day, TLC decreased from 1622.9 ± 897.2 to 1319.9 ± 636.3/mm³ value target 1800/mm³, albumin serum from 3.07 ± 0.76 to 2.9 ± 0.57 g/day, and BN from -7.5 ± 7.2 to -3.1 ± 4.86. Conclusion: The high level of UUN needs to correct adequate dietary intake to improve NB and TLC status on hospitalized patients.

Keywords: adequate dietary intake, balance nitrogen, total lymphocyte count, urine urea nitrogen

Procedia PDF Downloads 120
3123 FEM Simulation of Triple Diffusive Magnetohydrodynamics Effect of Nanofluid Flow over a Nonlinear Stretching Sheet

Authors: Rangoli Goyal, Rama Bhargava

Abstract:

The triple diffusive boundary layer flow of nanofluid under the action of constant magnetic field over a non-linear stretching sheet has been investigated numerically. The model includes the effect of Brownian motion, thermophoresis, and cross-diffusion; slip mechanisms which are primarily responsible for the enhancement of the convective features of nanofluid. The governing partial differential equations are transformed into a system of ordinary differential equations (by using group theory transformations) and solved numerically by using variational finite element method. The effects of various controlling parameters, such as the magnetic influence number, thermophoresis parameter, Brownian motion parameter, modified Dufour parameter, and Dufour solutal Lewis number, on the fluid flow as well as on heat and mass transfer coefficients (both of solute and nanofluid) are presented graphically and discussed quantitatively. The present study has industrial applications in aerodynamic extrusion of plastic sheets, coating and suspensions, melt spinning, hot rolling, wire drawing, glass-fibre production, and manufacture of polymer and rubber sheets, where the quality of the desired product depends on the stretching rate as well as external field including magnetic effects.

Keywords: FEM, thermophoresis, diffusiophoresis, Brownian motion

Procedia PDF Downloads 412
3122 The Impact of Non-Oil Revenue on Nigeria’s Economic Growth and Development

Authors: Abubakar O. Sulaiman

Abstract:

Agriculture was the main stay of Nigeria’s economy before the oil boom of the 1970s caused a gradual but steady shift from agriculture to crude oil as the major source of revenue and foreign exchange. The economy later experienced many symptoms of the 'Dutch disease', with exchange rate appreciation and erosion of competitiveness of the non-oil tradable goods. In order to reverse the worsening economic situations -high unemployment, galloping inflation, deteriorating balance of payment, declining economic growth, and fiscal deficits among others- the government, embarked on austerity measures in 1982 and Structure Adjustment Programme (SAP) in 1986. One of the cornerstones of SAP is the diversification of the economy from oil to non-oil. In the form of stocktaking, this paper investigates the impact of non-oil revenue on economic growth in Nigeria using quarterly time-series data from 1980 to 2019. The findings revealed that a long-run relationship exists between the variables (non-oil variables) and economic growth in Nigeria. Among the variables, (agriculture revenue, manufacturing revenue, revenue from services, and company income tax) contributed substantially to economic growth. The paper recommends that the government should continue to intensify efforts and policies in the diversification of the economy as it will bring about sustainable non-oil revenue and economic growth.

Keywords: non-oil revenue, economic growth, export, long run relationship

Procedia PDF Downloads 152
3121 Estimating the Effect of a Newly Developed Portable Innovative Balance Room System with a Digital Game Program on Falls and Incontinence Symptoms in the Elderly

Authors: Özge Çeliker Tosun, Melda Başer Secer, İsmail Düşmez, Sedat Çapar, İlkay Kozak, Melahat Aktaş, Furkan Can Şimşek, Gökhan Tosun

Abstract:

Purpose: Portable innovative balance room system with digital game program; It was created to be able to be divided into small areas, such as inside the house, garden, balcony, to enable the person to enter and perform both evaluation and exercise safely, and to ensure that these results can be stored and sent to the therapist live or later when desired. The aim is to compare the effectiveness of the exercise program applied by the elderly within this system and the exercise program implemented under the supervision of a physiotherapist on balance and urinary incontinence symptoms. Materials and Methods: The study was conducted in a randomized controlled manner on 63 people with urinary incontinence (mean age: 75.5 years) at Narlıdere Nursing Home Elderly Care and Rehabilitation Center. Elderly people participating in the study were divided into 3 groups: 1. Group, an exercise program consisting of pelvic floor muscle training and OTOGA exercises, 2. Group, only pelvic floor muscle training, and 3. Group, pelvic floor muscle training and Otoga exercises in the form of a digital game program in a portable balance room system. (self-administered) for 12 weeks. Pelvic floor distress inventory (PTDE-20) and bladder diary were used to evaluate the incontinance symptoms of the cases. Pelvic floor muscle function was evaluated with superficial EMG. Berg, Fall Effectiveness Scale (FES) and Functional Status Evaluations (Chair Stand Test, Eight (8) Food Up and Go Test, Chair Sit and Reach Test, Two Minutes Step Test) were used to evaluate balance. The existence of differences between groups was analyzed using Krusskal Wallis analysis of variance, and the difference between before and after exercise was analyzed with Wilcoxon tests. Results: After treatment, PTDE-20, daily urinary incontinence and toilet visits values decreased significantly in all three groups (p < 0.001). While there was a statistically significant increase in pelvic floor muscle EMG values in the 2nd and third groups after treatment, there was no change in the other group (2nd Group PFM average EMG before-after: 5.5 (4.15-10.95) - 10.95 (8.68-13.68), P=0.05, 3 Group PFM average EMG before-after: 6.5 (4.28-11.55) - 11.75 (8.67-14.26), p=0.04). While BERG score, Chair Stand Test, Eight (8) Food Up and Go Test, and Two Minutes Step Test values increased in all groups (p<0.05), Fall Effectiveness Scale (FES) values did not change after treatment. Conclusion: Although pelvic floor muscle training combined with balance exercises reduces symptoms, it may not lead to a positive improvement in the functions of the pelvic floor muscles. For this reason, recovery lasts for a short time, and then symptoms may reoccur in the future. However, thanks to the new system, when balance exercises are combined with a game program for the pelvic floor muscles, a double effect can be achieved with a single application and both incontinence and balance problems can be treated in a safe environment where the person can do it himself. But more work needs to be done on this subject. However, thanks to the new system, a double effect can be achieved with a single application, and both incontinence and balance problems can be treated in a safe environment where the person can do it himself. But more work needs to be done on new system

Keywords: fall, urinary incontinance, balance, elderly

Procedia PDF Downloads 68