Search results for: relationship with the accounting service provider

Authors: Rani Danavath, V. B. Narsimha

Abstract:

Cloud computing is emerging as a new paradigm of large scale distributed computing. Cloud computing is a model for enabling ubiquitous, convenient, on-demand network access to a shared pool of configurable computing resources (e.g., three service models, and four deployment networks, servers, storage, applications, and services) that can be rapidly provisioned and released with minimal management effort or service provider interaction. This cloud model is composed of five essential characteristics models. Load balancing is one of the main challenges in cloud computing, which is required to distribute the dynamic workload across multiple nodes, to ensure that no single node is overloaded. It helps in optimal utilization of resources, enhancing the performance of the system. The goal of the load balancing is to minimize the resource consumption and carbon emission rate, that is the direct need of cloud computing. This determined the need of new metrics energy consumption and carbon emission for energy-efficiency load balancing techniques in cloud computing. Existing load balancing techniques mainly focuses on reducing overhead, services, response time and improving performance etc. In this paper we introduced a Technique for energy-efficiency, but none of the techniques have considered the energy consumption and carbon emission. Therefore, our proposed work will go towards energy – efficiency. So this energy-efficiency load balancing technique can be used to improve the performance of cloud computing by balancing the workload across all the nodes in the cloud with the minimum resource utilization, in turn, reducing energy consumption, and carbon emission to an extent, which will help to achieve green computing.

Keywords: cloud computing, distributed computing, energy efficiency, green computing, load balancing, energy consumption, carbon emission

Procedia PDF Downloads 449

Authors: R. W. A. V. A. Wijenayake, P. M. R. N. Fernando, S. Nilesh, M. D. G. M. S. Diddeniya, M. Weligodapola, P. Shamila

Abstract:

The study is designed to examine the impact of a lifelong learning mindset on the career success of accounting and finance professionals in the western province of Sri Lanka. The learning mindset impacts the career success of accounting and finance professionals. The main objective of this study is to identify how the lifelong-learning mindset impacts on the career success of accounting and finance professionals. The lifelong learning mindset is the desire to learn new things and curiosity, resilience, and strategic thinking are the selected constructs to measure the lifelong learning mindset. Career success refers to certain objectives and emotional measures of improvement in one’s work life. The related variables of career success are measured through the number of promotions that have been granted in his/her work life. Positivism is the research paradigm, and the deductive approach is involved as this study relies on testing an existing theory. To conduct the study, the accounting and finance professionals in the western province in Sri Lanka were selected because most reputed international and local companies and specifically, headquarters of most of the companies are in western province. The responses cannot be collected from the whole population. Therefore, this study used a simple random sampling method, and the sample size was 120. Therefore, to identify the impact, 5-point Likert scale is used to perform this quantitative data. Required data gathered through an online questionnaire and the final outputs of the study will offer certain important recommendations to several parties such as universities, undergraduates, companies, and the policymakers to improve, help mentally and financially and motivate the students and the employees to continue their studies without ceasing after completion of their degree.

Keywords: career success, curiosity, lifelong learning mindset, resilience, strategic thinking

Procedia PDF Downloads 86

Authors: Mohhamed Yassine Baroudi, Abdelkrim Benammar, Fethi Tarik Bendimerad

Abstract:

This paper proposes software architecture for dynamical service adaptation. The services are constituted by reusable software components. The adaptation’s goal is to optimize the service function of their execution context. For a first step, the context will take into account just the user needs but other elements will be added. A particular feature in our proposition is the profiles that are used not only to describe the context’s elements but also the components itself. An adapter analyzes the compatibility between all these profiles and detects the points where the profiles are not compatibles. The same Adapter search and apply the possible adaptation solutions: component customization, insertion, extraction or replacement.

Keywords: adaptative service, software component, service, dynamic adaptation

Procedia PDF Downloads 298

Authors: Michael Airton

Abstract:

This case study examines the development of a new service delivery model for prisons that focuses on using NGO’s to provide more effective case management and post release support functions. The model includes the co-design of the service delivery model and innovative commercial agreements that encourage embedded service providers within the prison and continuity of services post release with outcomes based payment mechanisms. The collaboration of prison staff, probation and parole officers and NGO’s is critical to the success of the model and its ability to deliver value and positive outcomes in relation to desistance from offending.

Keywords: collaborative service delivery, desistance, non-government organisations, post release support services

Procedia PDF Downloads 390

Authors: Victor Radich, Tania Basso, Regina Moraes

Abstract:

Lead qualification is one of the main procedures in Customer Relationship Management (CRM) projects. Its main goal is to identify potential consumers who have the ideal characteristics to establish a profitable and long-term relationship with a certain organization. Social networks can be an important source of data for identifying and qualifying leads since interest in specific products or services can be identified from the users’ expressed feelings of (dis)satisfaction. In this context, this work proposes the use of machine learning techniques and sentiment analysis as an extra step in the lead qualification process in order to improve it. In addition to machine learning models, sentiment analysis or opinion mining can be used to understand the evaluation that the user makes of a particular service, product, or brand. The results obtained so far have shown that it is possible to extract data from social networks and combine the techniques for a more complete classification.

Keywords: lead qualification, sentiment analysis, opinion mining, machine learning, CRM, lead scoring

Procedia PDF Downloads 85

Authors: Naoki Ohshima, Ken Kaminishi

Abstract:

Four types of dependencies, which are 'Finish-to-start', 'Finish-to-finish', 'Start-to-start' and 'Start-to-finish (S-F)' as logical relationship are modeled based on the definition by 'the predecessor activity is defined as an activity to come before a dependent activity in a schedule' in PMBOK. However, it is found a self-contradiction in the precedence diagram for S-F relationship by PMBOK. In this paper, author would like to validate logical relationship of S-F by Graph Theory and propose a new interpretation of the precedence diagram for S-F relationship.

Keywords: project time management, sequence activity, start-to-finish relationship, precedence diagram, PMBOK

Procedia PDF Downloads 270

Authors: Mehrnoosh Askarizadeh

Abstract:

The customer’s value has become obvious for the leading companies in today’s competitive environment. Therefore they are constantly trying to improve their relationship with customers. Customer Knowledge has been recognized as a strategic resource and a key to the success of any company. Talking about the Customer Knowledge Management is closely associated with Knowledge Management and Customer Relationship Management (CRM). Recent studies conducted in the fields of Knowledge Management (KM) and Customer Relationship Management (CRM) has explained that the two approaches can have great synergies. In this paper, our aim is to provide an understanding of Customer Knowledge Management (CKM) as an integrated management approach and competence it requires. We describe CKM as an ongoing process of generating, disseminating and using customer knowledge within an organization and between an organization and its customers. In addition, we propose a comprehensive framework of CKM, the ability to integrate customer knowledge into customer relationship management processes.

Keywords: e-commerce, knowledge management (KM), customer relationship management (CRM), customer knowledge management (CKM)

Procedia PDF Downloads 557

Authors: Parastou Kharazmi

Abstract:

Degradation of building materials particularly pipelines causes environmental damage during renovation or replacement and is a time consuming and costly process. Rehabilitation by polymer composites is a solution for renovation of degraded pipeline in heritage buildings and other structures which are less costly, faster and causes less damage to the environment; however, it is still not clear for how long these materials can perform as expected in the field and working condition. To study their service life, two types of composites based on Epoxy and Polyester resins have been evaluated by accelerated exposure and field exposure. The primary degradation agent used in accelerated exposure has been cycling temperature with half of the tests performed in presence of water. Thin films of materials used in accelerated testing were prepared in laboratory by using the same amount of material as well as technique of multi-layers application used in majority of the field installations. Extreme intensity levels of degradation agents have been used only to evaluate materials properties and as also mentioned in ISO 15686, are not directly correlated with degradation mechanisms that would be experienced in service. In the field exposure study, the focus has been to identify possible failure modes, causes, and effects. In field exposure, it has been observed that there are other degradation agents present which can be investigated further such as presence of contaminants and rust before application which prevents formation of a uniform layer of polymer or incompatibility between dissimilar materials. This part of the study also highlighted the importance of application’s quality of the materials in the field for providing the expected performance and service life. Results from extended accelerated exposure and field exposure can help in choosing inspection techniques, establishing the primary degradation agents and can be used for ageing exposure programs with clarifying relationship between different exposure periods and sites.

Keywords: building, renovation, service life, pipelines

Procedia PDF Downloads 189

Authors: Bubaker F. Shareia

Abstract:

The main aim of this paper is to set the parameters within which the study is to be conducted, specifically justifying the use of qualitative research, informed by theory. This paper argues that the social world is subjective in nature and may be accessed through the interpretive approach provided by the people involved in the context of the study. The paper defines and distinguishes between qualitative and quantitative research methodologies, explores Burrell and Morgan's framework for social research, and presents the study's adopted methodology and methods, with the rationale for these choices.

Keywords: accounting, methodologies, qualitative, quantitative research

Procedia PDF Downloads 233

Authors: O. Y. Yurieva, O. V. Yurieva, O. V. Kiselkina, A. V. Kamaseva

Abstract:

Since the early 2000s, there are some innovative changes in the civil service in Russia due to administrative reform. Perspectives of the reform of the civil service include a fundamental change in the personnel component, increasing the level of professionalism of officials, increasing their capacity for self-organization and self-regulation. In order to achieve this, the civil service must be able to continuously change. Organizational changes have long become the subject of scientific understanding; problems of research in the field of organizational change is presented by topics focused on the study of the methodological aspects of the implementation of the changes, the specifics of changes in different types of organizations (business, government, and so on), design changes in the organization, including based on the change in organizational culture. In this case, the organizational changes in the civil service are the least studied areas; research of problems of its transformation is carried out in fragments. According to the theory of resistance of Herbert Simon, the root of the opposition and rejection of change is in the person who will resist any change, if it threatens to undermine the degree of satisfaction as a member of the organization (regardless of the reasons for this change). Thus, the condition for successful adaptation to changes in the organization is the ability of its staff to perceive innovation. As part of the problem, the study sought to identify the innovation civil servants, to determine readiness for the development of proposals for the implementation of organizational change in the public service. To identify the relationship to organizational changes case study carried out by the method of "Attitudes to organizational change" of I. Motovilina, which allowed predicting the type of resistance to changes, to reveal the contradictions and hidden results. The advantage of the method of I. Motovilina is its brevity, simplicity, the analysis of the responses to each question, the use of "overlapping" issues potentially conflicting factors. Based on the study made by the authors, it was found that respondents have a positive attitude to change more local than those that take place in reality, such as "increase opportunities for professional growth", "increase the requirements for the level of professionalism of", "the emergence of possible manifestations initiatives from below". Implemented by the authors diagnostics related to organizational changes in the public service showed the presence of specific problem areas, with roots in the lack of understanding of the importance of innovation personnel in the process of bureaucratization of innovation in public service organizations.

Keywords: innovative changes, self-organization, self-regulation, civil service

Procedia PDF Downloads 460

Authors: Lina Abou Haibeh, Nadir Hakem, Ousama Abu Safia

Abstract:

In this paper, the performance and quality of Voice over IP (VoIP) calls carried over a Mobile Ad Hoc Network (MANET) which has a number of SIP nodes registered on a SIP Proxy are analyzed. The testing campaigns are carried out in an indoor corridor structure having a well-defined channel’s characteristics and model for the different voice codecs, G.711, G.727 and G.723.1. These voice codecs are commonly used in VoIP technology. The calls’ quality are evaluated using four Quality of Service (QoS) metrics, namely, mean opinion score (MOS), jitter, delay, and packet loss. The relationship between the wireless channel’s parameters and the optimum codec is well-established. According to the experimental results, the voice codec G.711 has the best performance for the proposed MANET topology

Keywords: wireless channel modelling, Voip, MANET, session initiation protocol (SIP), QoS

Procedia PDF Downloads 228

Authors: Eka Yuliana, Siska Shabrina Julyan

Abstract:

The competitive environment and high customer’s churn rate in telecommunication industries lead Indonesian telecommunication companies become strive to offer products with more value. Offering product with more value can encourage customers to keep using the companies product. One of way to retain customer is give a membership card to the customers as practiced by PT. Telkom by giving Telkom Membership Card to PT. Telkom loyal customer. This study aims to determine the influence of Telkom Membership Card customer perceived value on retaining PT. Telkom Indonesia’s customer in 2013-2014 by using quantitative method with causal study. Analythical technique used in this study is Structural Equation Modelling (SEM) to test the causal relationship with 216 owner of Telkom Membership Card in Indonesia. This study conclude that: (i) Customer perceived value on Telkom Membership Card is located in fair value zone, (ii) PT. Telkom efforts in order to retain the customers is classified as good, (iii) Customer perceived value is influencing the effort to retain the customer with the probability value less than 0.05 and level of influence 69%. Based on result of this study, PT. Telkom should (i) Improve Telkom Membership Card’s promotion because not all customer of PT. Telkom have the membership card. (iia) Adding Telkom Membership Card’s benefit such as discount at various merchant (iib) Making call center for member of Telkom Membership Card (iii) PT. Telkom should be ensure availability of their service. (iv) PT. Telkom should make a priority to customer who have telkom membership card and offers a better service.For future research should be use different variables.

Keywords: customer perceived value, customer retention, marketing, relationship marketing

Procedia PDF Downloads 321

Authors: Samia Sadouki Chibani, Abdelkamel Tari

Abstract:

Web service composition combines available services to provide new functionality. Given the number of available services with similar functionalities and different non functional aspects (QoS), the problem of finding a QoS-optimal web service composition is considered as an optimization problem belonging to NP-hard class. Thus, an optimal solution cannot be found by exact algorithms within a reasonable time. In this paper, a meta-heuristic bio-inspired is presented to address the QoS aware web service composition; it is based on Elephant Herding Optimization (EHO) algorithm, which is inspired by the herding behavior of elephant group. EHO is characterized by a process of dividing and combining the population to sub populations (clan); this process allows the exchange of information between local searches to move toward a global optimum. However, with Applying others evolutionary algorithms the problem of early stagnancy in a local optimum cannot be avoided. Compared with PSO, the results of experimental evaluation show that our proposition significantly outperforms the existing algorithm with better performance of the fitness value and a fast convergence.

Keywords: bio-inspired algorithms, elephant herding optimization, QoS optimization, web service composition

Procedia PDF Downloads 327

Authors: Abraham Rotich

Abstract:

The purpose of this study was to determine the effects of relationship banking on the financial performance of SMEs. The paper attempted to establish the link between the constructs of relationship banking and SME performance. The study was guided by relationship lending, relationship monitoring, relationship risk sharing and bundle of products as independent variables while financial performance will be the dependent variable. The study used a quasi experimental design with population being the 620 SMEs who have a relationship banking arrangement with banks in Nairobi. The study used stratified sampling to pick a sample of 235. The population of interest will be the CEOs of the respective companies. The basis of stratification is the sectors in which the SMEs operate in. The study will use a questionnaire to collect data. The questionnaire will have both open and close ended questions. A pilot study will be conducted to test reliability and validity of questionnaire. The data was analyzed using descriptive statistics. Regression analysis was employed to test if there is a relationship between the dependent and the independent variable. The study found evidence that relationship banking positively impacts on financial performance of SMEs. Specifically, the study established that each component of relationship banking in this study i.e relationship lending, monitoring, bundle of products and risk sharing positively affects financial performance.

Keywords: relationship banking, SMEs, financial performance, entrepreneurial orientation

Procedia PDF Downloads 323

Authors: Yangrae Cho, Jinseok Kim, Yongtae Park

Abstract:

Mobile app service ecosystem has been abruptly emerged, explosively grown, and dynamically transformed. In contrast with product markets in which product sales directly cause increment in firm’s income, customer’s usage is less visible but more valuable in service market. Especially, the market situation with cutthroat competition in mobile app store makes securing and keeping of users as vital. Although a few service firms try to manage their apps’ usage patterns by fitting on S-curve or applying other forecasting techniques, the time series approaches based on past sequential data are subject to fundamental limitation in the market where customer’s attention is being moved unpredictably and dynamically. We therefore propose a new conceptual approach for detecting usage pattern of mobile app service with Hidden Markov Model (HMM) which is based on the dual stochastic structure and mainly used to clarify unpredictable and dynamic sequential patterns in voice recognition or stock forecasting. Our approach could be practically utilized for app service firms to manage their services’ lifecycles and academically expanded to other markets.

Keywords: mobile app service, usage pattern, Hidden Markov Model, pattern detection

Procedia PDF Downloads 337

Authors: Pál Mészáros

Abstract:

The aim of this research topic is to examine civil law consequences caused by crimes committed in the digital space. During the commission of certain crimes, not only the rights of one person are violated, but also the rights of an entire institution, for example, if the information system of a university is attacked. The consequences of these crimes committed in the digital space may also be that the victim himself is liable to other third parties, for example, in the event that health data comes into the possession of unauthorized persons, and it can be proved that the service provider's IT system was inadequate. An interesting question may also be the civil liability of credit institutions if someone becomes a victim of fraud but is not expected from him/her to notice the fraud. In such a case, the liability of the credit institution may arise if they do not respond in time in the case of unauthorized bank transactions. Based on the above, the main topic of the research is the civil liability of the victim, or another person or company related to the victim in the case of damages caused by crimes.

Keywords: civil liability, digital crimes, transfer of responsibility, civil law

Procedia PDF Downloads 64

Authors: Dina Ahmed Alkhodary

Abstract:

Human Resources are the individual skills, knowledge, attitude, capabilities and experience collected to produce wealth to the company. Human Resource disclosure is the process of involving, reporting, and sharing the Investments made in the Human Resources of an Organization that such as organizations short goals and objectives, employees creation value, training and development plan are presently not accounted for in the conventional accounting practices which is importance nowadays to reduce the employee`s turnover. For the purpose of the study 3 telecommunications companies in Jordan have been selected. Telecommunication industry has been chosen for this study since it is a successful sector in Jordan and Human resource disclosure practices were adopted in all the selected companies and companies was aware to the HR practices. The objective of the study is to find out the HR disclosures practices of the telecommunication Companies in Jordan and to find the relationship between the HR Disclosures practices and employees’ turnover which has been measured by leaver proficiencies, remaining member proficiencies and the new comers proficiencies. The researcher has used the questioner to collect data for the research purpose. Results reveal that There are human resource disclosure practices in telecommunication companies in Jordan but in some areas only and has found There that there is a significant relationship between the human resource disclosure practices of the telecommunication companies in Jordan and Employees turnover. It is important to the companies to disclose more information and it’s important to the researchers to study the HR disclosure in the other industries in Jordan to increase the awareness about it.

Keywords: HR, disclosure, employee, turnover

Procedia PDF Downloads 313

Authors: S. Vadivukkarasi, K. Karthi, M. Karthick, C. Dinesh, S. Santhosh, A. Yogaraj

Abstract:

The appointment system was designed to minimize patient’s idle time overlooking patients waiting time in hospitals. This is no longer valid in today’s consumer oriented society. Long waiting times for treatment in the outpatient department followed by short consultations has long been a complaint. Nowadays, customers use waiting time as a decisive factor in choosing a service provider. Queuing theory constitutes a very powerful tool because queuing models require relatively little data and are simple and fast to use. Because of this simplicity and speed, modelers can be used to quickly evaluate and compare various alternatives for providing service. The application of queuing models in the analysis of health care systems is increasingly accepted by health care decision makers. Timely access to care is a key component of high-quality health care. However, patient delays are prevalent throughout health care systems, resulting in dissatisfaction and adverse clinical consequences for patients as well as potentially higher costs and wasted capacity for providers. Arguably, the most critical delays for health care are the ones associated with health care emergencies. The allocation of resources can be divided into three general areas: bed management, staff management, and room facility management. Effective and efficient patient flow is indicated by high patient throughput, low patient waiting times, a short length of stay at the hospital and overtime, while simultaneously maintaining adequate staff utilization rates and low patient’s idle times.

Keywords: appointment system, patient scheduling, bed management, queueing calculation, system analysis

Procedia PDF Downloads 300

Authors: Camilla Marini, Deborah Agostino

Abstract:

Cultural institutions provide more than service-based offers; indeed, they are experience-based contexts. A cultural experience is a special event that encompasses a wide range of values which, for visitors, are primarily cultural rather than economic and financial. Cultural institutions have always been characterized by inclusivity and participatory practices, but the upcoming of digital technologies has put forward their interest in collaborative practices and the relationship with their audience. Indeed, digital technologies highly affected the cultural experience as it was conceived. Especially, museums, as traditional and authoritative cultural institutions, have been highly challenged by digital technologies. They shifted by a collection-oriented toward a visitor-centered approach, and digital technologies generated a highly interactive ecosystem in which visitors have an active role, shaping their own cultural experience. Most of the studies that investigate value co-creation in museums adopt a single perspective which is separately one of the museums or one of the users, but the analysis of the convergence/divergence of these perspectives is still emphasized. Additionally, many contributions focus on digital value co-creation as an outcome rather than as a process. The study aims to provide a joint perspective on digital value co-creation which include both museum and visitors. Also, it deepens the contribution of digital technologies in the value co-creation process, addressing the following research questions: (i) what are the convergence/divergence drivers on digital value co-creation and (ii) how digital technologies can be means of value co-creation? The study adopts an action research methodology that is based on the case of WORTHY, an educational project which involves cultural institutions and schools all around Europe, creating a virtual collaborative museum. It represents a valuable case for the aim of the study since it has digital technologies at its core, and the interaction through digital technologies is fundamental, all along with the experience. Action research has been identified as the most appropriate methodology for researchers to have direct contact with the field. Data have been collected through primary and secondary sources. Cultural mediators such as museums, teachers and students’ families have been interviewed, while a focus group has been designed to interact with students, investigating all the aspects of the cultural experience. Secondary sources encompassed project reports and website contents in order to deepen the perspective of cultural institutions. Preliminary findings highlight the dimensions of digital value co-creation in cultural institutions from a museum-visitor integrated perspective and the contribution of digital technologies in the value co-creation process. The study outlines a two-folded contribution that encompasses both an academic and a practitioner level. Indeed, it contributes to fulfilling the gap in cultural management literature about the convergence/divergence of service provider-user perspectives but it also provides cultural professionals with guidelines on how to evaluate the digital value co-creation process.

Keywords: co-creation, digital technologies, museum, value

Procedia PDF Downloads 147

Authors: Mensah-Akoto Julius, Kenichi Matsui

Abstract:

This paper examines the impact of COVID-19 on waste management workers in Ghana. A questionnaire survey was conducted among 60 waste management workers in Accra metropolis, the capital region of Ghana, to understand the impact of the COVID-19 pandemic on waste generation, workers’ safety in collecting solid waste, and service delivery. To find out correlations between the pandemic and safety of waste management workers, a regression analysis was used. Regarding waste generation, the results show the pandemic led to the highest annual per capita solid waste generation, or 3,390 tons, in 2020. Regarding the safety of workers, the regression analysis shows a significant and inverse association between COVID-19 and waste management services. This means that contaminated wastes may infect field workers with COVID-19 due to their direct exposure. A rise in new infection cases would have a negative impact on the safety and service delivery of the workers. The result also shows that an increase in economic activities negatively impacts waste management workers. The analysis, however, finds no statistical relationship between workers’ service deliveries and employees’ salaries. The study then discusses how municipal waste management authorities can ensure safe and effective waste collection during the pandemic.

Keywords: Covid-19, waste management worker, waste collection, Ghana

Procedia PDF Downloads 204

Authors: Gal Zagron, Nitza Abramson, Deena R. Zimmerman, Chen Stein-Zamir

Abstract:

Background: Salmonella enteritidis is a common cause of foodborne outbreaks, primarily associated with poultry eggs. S. enteritidis This is the only Salmonella type that is found inside the eggshell. A rise in Salmonella enteritidis notifications was noted in spring 2017. Aims: The aim of this study is to describe the epidemiological investigation of the outbreak in the Jerusalem district, along with the containment measures taken. Methods: This study is a population-based epidemiological study with a description of environmental control activities. Results: During the months May - July, 2017 848 salmonellosis cases were reported to the Jerusalem district health office compared to 294 cases May - July 2016. Salmonella enteritidis was isolated in 58% of reported cases. Clusters and outbreaks ( > 2 cases) were reported among nursery schools, nursing homes, persons residing in one kibbutz and several cases in different food service establishments in the Jerusalem district. Epidemiological investigations revealed eggs consumption as a common feature among the cases (uncooked or undercooked eggs in most cases). A national investigation among egg suppliers revealed that most cases consumed eggs provided by a single provider with isolation of Salmonella enteritidis at the source as well. Containment measures were taken to control the epidemic including distributing information via electronic and written media to the public, searching for all egg distribution centers, informing local authorities, the poultry council and food stores. The eggs originating from the provider were recalled and extinguished. Written instructions to all food preparation facilities in the district were distributed regarding the proper storage and preparation of eggs. The number of reported cases declined and the outbreak vanished during correlating months of 2018. Conclusions: The investigation of Salmonella enteritidis outbreaks should include epidemiological and laboratory investigations, tracing the source of the eggs and testing the eggs and the source of eggs. Health education activities are essential as to the proper handling of eggs and egg products aiming to minimize susceptibility to Salmonella infection.

Keywords: epidemiological investigation, food-borne disease, food safety, Salmonella enteritidis

Procedia PDF Downloads 143

Authors: Anocha Rojanapanich

Abstract:

The purpose of this research is to develop and design an accounting management information system for convenient shop in Bangkok Thailand. The study applied the System Development Life Cycle (SDLC) for development which began with study and analysis of current data, including the existing system. Then, the system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Product diversity, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management and importance of cost information for decision making also as well as.

Keywords: accounting management information system, convenient shop, cost information for decision making system, development life cycle

Procedia PDF Downloads 420

Authors: Chiung-Hui Chen

Abstract:

Traditional service channel is losing its edge due to emerging service technology. To establish interaction with the clients, the service industry is using effective mechanism to give clients direct access to services with emerging technologies. Thus, as service science receives attention, special and unique consumption pattern evolves; henceforth, leading to new market mechanism and influencing attitudes toward life and consumption patterns. The market demand for customized services is thus valued due to the emphasis of personal value, and is gradually changing the demand and supply relationship in the traditional industry. In respect of interior design service, in the process of traditional interior design, a designer converts to a concrete form the concept generated from the ideas and needs dictated by a user (client), by using his/her professional knowledge and drawing tool. The final product is generated through iterations of communication and modification, which is a very time-consuming process. Although this process has been accelerated with the help of computer graphics software today, repeated discussions and confirmations with users are still required to complete the task. In consideration of what is addressed above a space user’s life model is analyzed with visualization technique to create an interaction system modeled after interior design knowledge. The space user document intuitively personal life experience in a model requirement chart, allowing a researcher to analyze interrelation between analysis documents, identify the logic and the substance of data conversion. The repeated data which is documented are then transformed into design information for reuse and sharing. A professional interior designer may sort out the correlation among user’s preference, life pattern and design specification, thus deciding the critical design elements in the process of service design.

Keywords: information design, life model-based, aesthetic computing, communication

Procedia PDF Downloads 298

Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

Procedia PDF Downloads 320

Authors: Omolola A. Tajelawi, Hari L. Garbharran

Abstract:

Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.

Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses

Procedia PDF Downloads 336

Authors: Azman Ramlie, Vivian Foo Jing Wen

Abstract:

As the advancement of technology has tremendously changed the way people communicate with each other, it has opened up opportunities for interracial relationships. Interracial relationship is also known as intercultural or interethnic relationships. This research topic aims to study on students’ perceptions toward interracial relationship in terms of their level of acceptance and approval. In addition, the study also focuses on determining and ranking the factors that affects students’ perceptions towards interracial relationship. This study also targets to determine the differences in students’ perceptions from business and communication major. This study uses a sample of university students from Sunway University, particularly on students in business and communication major. The study was conducted through online survey questionnaires. Results revealed that students’ level of acceptance towards interracial relationship was high. In addition, results also further indicated that family members’ support was one of the most important factors in influencing students’ perception towards interracial relationship. No diverse differences of perceptions among students in business and communication major towards interracial relationship were shown in the findings. Most of the result showed that both majors turned out to have similar perceptions towards interracial relationship. It can be said that the students’ perception towards interracial relationship did not differ from which major the students was in but their family background that would shape their perceptions.

Keywords: interracial relationship, racial, relationship, perceptions

Procedia PDF Downloads 299

Authors: Manfred F. Maute, Olga Naumenko, Raymond T. Kong

Abstract:

Using data from a nationally representative financial panel of Canadian households, this study develops a psychographic segmentation of the customers of a value-expressive credit card service and tests for effects on relational response differences. The variety of segments elicited by agglomerative and k means clustering and the familiar profiles of individual clusters suggest that the face validity of the psychographic segmentation was quite high. Segmentation had a significant effect on customer satisfaction and relationship depth. However, when socio-demographic characteristics like household size and income were accounted for in the psychographic segmentation, the effect on relational response differences was magnified threefold. Implications for the segmentation of financial services markets are considered.

Keywords: customer satisfaction, financial services, psychographics, response differences, segmentation

Procedia PDF Downloads 334

Authors: Hsiaoping Wu

Abstract:

With the wide use of Internet, learners are exposed to the wider world. This exposure permits learners to discover new information and combine a variety of media in order to reach in-depth and broader understanding of their literacy and the world. Many paper-based teaching, learning and assessment modalities can be transferred to a digital platform. This study examines the use of e-portfolios for ESL (English as a second language) pre-service teacher. The data were collected by reviewing 100 E-portfolio from 2013 to 2015 in order to synthesize meaningful information about e-portfolios for ESL pre-service teachers. Participants were generalists, bilingual and ESL pre-service teachers. The studies were coded into two main categories: learning gains, including assessment, and technical skills. The findings showed that using e-portfolios enhanced and developed ESL pre-service teachers’ teaching and assessment skills. Also, the E-portfolio also developed the pre-service teachers’ technical stills to prepare a comprehensible portfolio to present who they are. Finally, the study and presentation suggested e-portfolios for ecological issues and educational purposes.

Keywords: assessment, e-portfolio, pre-service teacher, reflection

Procedia PDF Downloads 317

Authors: Jungyeol Hong, Dongjoo Park

Abstract:

The primary purpose of this study is to develop a methodological framework to predict daily subway ridership at a station-level and to examine the association between subway ridership and bus demand incorporating commercial business facility in the vicinity of each subway station. The socio-economic characteristics, land-use, and built environment as factors may have an impact on subway ridership. However, it should be considered not only the endogenous relationship between bus and subway demand but also the characteristics of commercial business within a subway station’s sphere of influence, and integrated transit network topology. Regarding a statistical approach to estimate subway ridership at a station level, therefore it should be considered endogeneity and heteroscedastic issues which might have in the subway ridership prediction model. This study focused on both discovering the impacts of bus demand, commercial business characteristics, and network topology on subway ridership and developing more precise subway ridership estimation accounting for its statistical bias. The spatial scope of the study covers entire Seoul city in South Korea and includes 243 stations with the temporal scope set at twenty-four hours with one-hour interval time panels each. The data for subway and bus ridership was collected Seoul Smart Card data from 2015 and 2016. Three-Stage Least Square(3SLS) approach was applied to develop daily subway ridership model as capturing the endogeneity and heteroscedasticity between bus and subway demand. Independent variables incorporating in the modeling process were commercial business characteristics, social-economic characteristics, safety index, transit facility attributes, and dummies for seasons and time zone. As a result, it was found that bus ridership and subway ridership were endogenous each other and they had a significantly positive sign of coefficients which means one transit mode could increase another transportation mode’s ridership. In other words, two transit modes of subway and bus have a mutual relationship instead of the competitive relationship. The commercial business characteristics are the most critical dimension among the independent variables. The variables of commercial business facility rate in the paper containing six types; medical, educational, recreational, financial, food service, and shopping. From the model result, a higher rate in medical, financial buildings, shopping, and food service facility lead to increment of subway ridership at a station, while recreational and educational facility shows lower subway ridership. The complex network theory was applied for estimating integrated network topology measures that cover the entire Seoul transit network system, and a framework for seeking an impact on subway ridership. The centrality measures were found to be significant and showed a positive sign indicating higher centrality led to more subway ridership at a station level. The results of model accuracy tests by out of samples provided that 3SLS model has less mean square error rather than OLS and showed the methodological approach for the 3SLS model was plausible to estimate more accurate subway ridership. Acknowledgement: This research was supported by Basic Science Research Program through the National Research Foundation of Korea(NRF) funded by the Ministry of Science and ICT (2017R1C1B2010175).

Keywords: subway ridership, bus ridership, commercial business characteristic, endogeneity, network topology

Procedia PDF Downloads 144

Authors: Oumayma Tajouri

Abstract:

The relationship between total quality management (TQM) practices and innovation is conflictual. Some scholars suggest that TQM has an effect on incremental improvement and would not lead to innovation and creativity. The purpose of this paper is to analyse the association between TQM and different types of innovation. Our goal is to examine to what extent the implementation of TQM practices is indeed supporting innovation in the Tunisian ISO 9001 certified industries. Using a self-administered survey to sample ISO9001 certified industry companies, this study examines five hypotheses and tests the relation between TQM practices and innovation. The principal finding of this study is that TQM has significant and positive effects on innovation in the Tunisian context. The results support that TQM has an influence on incremental, radical, and administrative innovation.

Keywords: total quality management, incremental innovation product and/service, radical innovation product/service, incremental innovation process, radical innovation process, administrative innovation

Procedia PDF Downloads 159