Search results for: migration management
9790 Investigation of Information Security Incident Management Based on International Standard ISO/IEC 27002 in Educational Hospitals in 2014
Authors: Nahid Tavakoli, Asghar Ehteshami, Akbar Hassanzadeh, Fatemeh Amini
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Introduction: The Information security incident management guidelines was been developed to help hospitals to meet their information security event and incident management requirements. The purpose of this Study was to investigate on Information Security Incident Management in Isfahan’s educational hospitals in accordance to ISO/IEC 27002 standards. Methods: This was a cross-sectional study to investigate on Information Security Incident Management of educational hospitals in 2014. Based on ISO/IEC 27002 standards, two checklists were applied to check the compliance with standards on Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements. One inspector was trained to carry out the assessments in the hospitals. The data was analyzed by SPSS. Findings: In general the score of compliance Information Security Incident Management requirements in two steps; Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements was %60. There was the significant difference in various compliance levels among the hospitals (p-value9789 Maximizing the Efficiency of Knowledge Management Systems
Authors: Tori Reddy Dodla, Laura Ann Jones
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The objective of this study was to propose strategies to improve the efficiency of Knowledge Management Systems (KMS). This study highlights best practices from various industries to create an overall summary of Knowledge Management (KM) and efficiency in organizational performance. Results indicated eleven best practices for maximizing the efficiency of organizational KMS that can be divided into four categories: Designing the KMS, Identifying Case Studies, Implementing the KMS, and Promoting adoption and usage. Our findings can be used as a foundation for scholars to conduct further research on KMS efficiency.Keywords: artificial intelligence, knowledge management efficiency, knowledge management systems, organizational performance
Procedia PDF Downloads 1059788 Design of the Ubiquitous Cloud Learning Management System
Authors: Panita Wannapiroon, Noppadon Phumeechanya, Sitthichai Laisema
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This study is the research and development which is intended to: 1) design the ubiquitous cloud learning management system and: 2) assess the suitability of the design of the ubiquitous cloud learning management system. Its methods are divided into 2 phases. Phase 1 is the design of the ubiquitous cloud learning management system, phase 2 is the assessment of the suitability of the design the samples used in this study are work done by 25 professionals in the field of Ubiquitous cloud learning management systems and information and communication technology in education selected using the purposive sampling method. Data analyzed by arithmetic mean and standard deviation. The results showed that the ubiquitous cloud learning management system consists of 2 main components which are: 1) the ubiquitous cloud learning management system server (u-Cloud LMS Server) including: cloud repository, cloud information resources, social cloud network, cloud context awareness, cloud communication, cloud collaborative tools, and: 2) the mobile client. The result of the system suitability assessment from the professionals is in the highest range.Keywords: learning management system, cloud computing, ubiquitous learning, ubiquitous learning management system
Procedia PDF Downloads 5109787 Optimal Management of Internal Capital of Company
Authors: S. Sadallah
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In this paper, dynamic programming is used to determine the optimal management of financial resources in company. Solution of the problem by consider into simpler substructures is constructed. The optimal management of internal capital of company are simulated. The tools applied in this development are based on graph theory. The software of given problems is built by using greedy algorithm. The obtained model and program maintenance enable us to define the optimal version of management of proper financial flows by using visual diagram on each level of investment.Keywords: management, software, optimal, greedy algorithm, graph-diagram
Procedia PDF Downloads 2789786 The Role of Time Management Skills in Academic Performance of the University Lecturers
Authors: Thuduwage Lasanthika Sajeevanie
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Success is very important, and there are many factors affecting the success of any situation or a person. In Sri Lankan Context, it is hardly possible to find an empirical study relating to time management and academic success. Globally many organizations, individuals practice time management to be effective. Hence it is very important to examine the nature of time management practice. Thus this study will fill the existing gap relating to achieving academic success through proper time management practices. The research problem of this study is what is the relationship exist among time management skills and academic success of university lecturers in state universities. The objective of this paper is to identify the impact of time management skills for academic success of university lecturers. This is a conceptual study, and it was done through a literature survey by following purposive sampling technique for the selection of literature. Most of the studies have found that time management is highly related to academic performance. However, most of them have done on the academic performance of the students, and there were very few studies relating to academic performance of the university lecturers. Hence it can be further suggested to conduct a study relating to identifying the relationship between academic performance and time management skills of university lecturers.Keywords: academic success, performance, time management skills, university lecturers
Procedia PDF Downloads 3429785 A Critical Re-Evaluation of Knowledge Management Definitions and Terminologies
Authors: Raymond Olayinka
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The last three decades have witnessed myriads of definitions of knowledge management proposed by researchers and industry practitioners. Despite the magnitude of research and available literature on knowledge management, there is yet to be a consensus on what constitutes a good definition. There exists an in-exhaustive list of definitions which can appear confusing, conflicting and overlapping. What is even more daunting is the lack of common terminology in describing knowledge management processes and the inconsistency in the sequence in which the processes take. Whilst newbies to knowledge management research would struggle to make sense of knowledge management definitions, industry practitioners would struggle with their applicability. Against this backdrop, this study aimed to re-evaluate knowledge management definitions and terminologies. The objectives were threefold: (1) to conduct a critical review of an existing body of work around knowledge management concepts and definitions (2) to analyse and synthesise findings (3) to present conclusions and recommendations. The methodology for this study centres around the review of the literature and secondary data sources. A total of 48 knowledge management processes were found and extracted from various definitions (e.g. ‘identify’, ‘capture’, ‘codify’, ‘store’…). A taxonomy of the processes was created based on the commonality of the entities. The 48 processes were classified under 8 headings which were further converged into 3 main headings namely ‘acquire’, ‘exploit’ and ‘evaluate’, of which all definitions therefore hinge. The study concludes that in the multitude of knowledge management definitions, there is a consistent pattern to which the processes are organised and should be utilised. The contribution of this study is in the synthesis of previous work by various authors and the presentation of a more holistic approach to knowledge management definitions and terminologies.Keywords: knowledge management definitions, knowledge management terminologies, knowledge management processes, literature review
Procedia PDF Downloads 2509784 Analysis of Total Quality Management (TQM) and Six Sigma in the Aerospace Industry
Authors: Masimuddin Mohd Khaled
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From the past couple of years, focus has been done on the quality management theories and has been pertained to various firms. The core quality management theories are Total Quality Management (TQM) and Six Sigma where a number of documents have already been presented regarding these theories. The purpose of this paper is to study in detail about these theories and how the theories are applied in the aerospace industry. A methodical literature review, comparison of TQM and Six Sigma as well as a case study of each has been carried out in this paper thus providing a clear understanding of the theories.Keywords: total quality management, six sigma, aerospace, research, innovation
Procedia PDF Downloads 3599783 An Explorative Study of the Application of Project Management in German Research Projects
Authors: Marcel Randermann, Roland Jochem
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Research activities are mostly conducted in form of projects. In fact, research projects take the highest share of all project forms combined. However, project management is very rarely applied purposefully by researchers and scientists. More specifically no project management frameworks, methods or tools are not being used to plan, execute or control research project to ensure research success or improve project quality. In this qualitative study, several interviews were conducted with scientists and research managers from German institutions to gain insights into project management activities, to determine challenges and barriers, and to evaluate premises for successful project management. The analyses show that conventional project management is not easily applicable in scientific environments and researchers’ mindsets prevent a reasonable application.Keywords: academics, project management methods, research and science projects, scientist's mindset
Procedia PDF Downloads 1889782 Finite Element Modeling of Mass Transfer Phenomenon and Optimization of Process Parameters for Drying of Paddy in a Hybrid Solar Dryer
Authors: Aprajeeta Jha, Punyadarshini P. Tripathy
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Drying technologies for various food processing operations shares an inevitable linkage with energy, cost and environmental sustainability. Hence, solar drying of food grains has become imperative choice to combat duo challenges of meeting high energy demand for drying and to address climate change scenario. But performance and reliability of solar dryers depend hugely on sunshine period, climatic conditions, therefore, offer a limited control over drying conditions and have lower efficiencies. Solar drying technology, supported by Photovoltaic (PV) power plant and hybrid type solar air collector can potentially overpower the disadvantages of solar dryers. For development of such robust hybrid dryers; to ensure quality and shelf-life of paddy grains the optimization of process parameter becomes extremely critical. Investigation of the moisture distribution profile within the grains becomes necessary in order to avoid over drying or under drying of food grains in hybrid solar dryer. Computational simulations based on finite element modeling can serve as potential tool in providing a better insight of moisture migration during drying process. Hence, present work aims at optimizing the process parameters and to develop a 3-dimensional (3D) finite element model (FEM) for predicting moisture profile in paddy during solar drying. COMSOL Multiphysics was employed to develop a 3D finite element model for predicting moisture profile. Furthermore, optimization of process parameters (power level, air velocity and moisture content) was done using response surface methodology in design expert software. 3D finite element model (FEM) for predicting moisture migration in single kernel for every time step has been developed and validated with experimental data. The mean absolute error (MAE), mean relative error (MRE) and standard error (SE) were found to be 0.003, 0.0531 and 0.0007, respectively, indicating close agreement of model with experimental results. Furthermore, optimized process parameters for drying paddy were found to be 700 W, 2.75 m/s at 13% (wb) with optimum temperature, milling yield and drying time of 42˚C, 62%, 86 min respectively, having desirability of 0.905. Above optimized conditions can be successfully used to dry paddy in PV integrated solar dryer in order to attain maximum uniformity, quality and yield of product. PV-integrated hybrid solar dryers can be employed as potential and cutting edge drying technology alternative for sustainable energy and food security.Keywords: finite element modeling, moisture migration, paddy grain, process optimization, PV integrated hybrid solar dryer
Procedia PDF Downloads 1449781 Sustainable Water Resource Management and Challenges in Indian Agriculture
Authors: Rajendra Kumar Isaac, Monisha Isaac
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India, having a vast cultivable area and regional climatic variability, encounters water Resource Management Problems at various levels. The agricultural production of India needs to be increased to meet out projected population growth. Sustainable water resource is the only option to ensure food security, especially in northern Indian states, where the ground and surface water resources are fast depleting. Various tools and technologies available for management of scarce water resources have been discussed. It was concluded that multiple use of water, adopting latest water management options, identification of climate adoptable cropping and farming systems, can enhance water productivity and would encounter the fast growing water management and water shortage problems in Indian agriculture.Keywords: water resource management, sustainable, water management technologies, water productivity, agriculture
Procedia PDF Downloads 3899780 Waste Generation in Iranian Building Industry: Addressing a Theory
Authors: Golnaz Moghimi, Alireza Afsharghotli, Alireza Rezaei
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Construction waste has been gradually increased as a result of upsizing construction projects which are occurred within the lifecycle of buildings. Since waste management is a major priority and has profound impacts on the volume of waste generated in construction stage, the majority of efforts have been attempted to reuse, recycle and reduce waste. However, there is still room to study on lack of sufficient knowledge about waste management in construction industry. This paper intends to provide an insight into the effect of project management knowledge areas on waste management solely on construction stage. To this end, a survey among Iranian building construction industry contractors was conducted to identify the effectiveness of project management knowledge areas on three jobsite key factors including ‘Site activity’, ‘Training’, and ‘Awareness’. As a result, four management disciplines were identified as most influential ones on amount of construction waste. These disciplines were Project Cost Management, Quality Management, Human Resource Management, and Integration Management. Based on the research findings, a new model was presented to develop effective construction waste strategies.Keywords: awareness, PMBOK, site activity, training, waste management
Procedia PDF Downloads 3389779 Conceptual Modeling of the Relationship between Project Management Practices and Knowledge Absorptive Capacity Using Interpretive Structural Modeling Method
Authors: Seyed Abdolreza Mosavi, Alireza Babakhan, Elham Sadat Hoseinifard
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Knowledge-based firms need to design mechanisms for continuous absorptive and creation of knowledge in order to ensure their survival in the competitive arena and to follow the path of development. Considering the project-oriented nature of product development activities in knowledge-based firms on the one hand and the importance of analyzing the factors affecting knowledge absorptive capacity in these firms on the other, the purpose of this study is to identify and classify the factors affecting project management practices on absorptive knowledge capacity. For this purpose, we have studied and reviewed the theoretical literature in the field of project management and absorptive knowledge capacity so as to clarify its dimensions and indexes. Then, using the ISM method, the relationship between them has been studied. To collect data, 21 questionnaires were distributed in project-oriented knowledge-based companies. The results of the ISM method analysis provide a model for the relationship between project management activities and knowledge absorptive capacity, which includes knowledge acquisition capacity, scope management, time management, cost management, quality management, human resource management, communications management, procurement management, risk management, stakeholders management and integration management. Having conducted the MICMAC analysis, we divided the variables into three groups of independent, relational and dependent variables and came up with no variables to be included in the group of autonomous variables.Keywords: knowledge absorptive capacity, project management practices, knowledge-based firms, interpretive structural modeling
Procedia PDF Downloads 1889778 Through 7S Model to Promote the Service Innovation Management
Authors: Cheng Fang Hsu
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Call center is the core of building customer relationship management system. Under the strong competitive stress, it becomes a new profiting challenge for a successful enterprise. Call center is a department not only to provide customer service but also to bring business profit. This is the qualitative case study in Taiwan bank service industry which goes on deeper exploration, and analysis by business interviews and industrial analysis. This study starts from the establishment, development, and management after the reforming of the case call center. Through SWOT analysis, and industrial analysis, this study adopted 7S model to explain how the call center reforms from service oriented to profit oriented and from cost management to profit management. The results indicated how service innovation management promotes call center to be operated as a market profit competition center. The recommendations are indicated to support the call center on marketing profit by service innovation management.Keywords: call center, 7S model, service innovation management, bioinformatics
Procedia PDF Downloads 4789777 Analysis of Crisis Management Systems of United Kingdom and Turkey
Authors: Recep Sait Arpat, Hakan Güreşci
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Emergency, disaster and crisis management terms are generally perceived as the same processes. This conflict effects the approach and delegating policy of the political order. Crisis management starts in the aftermath of the mismanagement of disaster and emergency. In the light of the information stated above in this article Turkey and United Kingdom(UK)’s crisis management systems are analyzed. This article’s main aim is to clarify the main points of the emergency management system of United Kingdom and Turkey’s disaster management system by comparing them. To do this: A prototype model of the political decision making processes of the countries is drawn, decision making mechanisms and the planning functions are compared. As a result it’s found that emergency management policy in Turkey is reactive whereas it’s proactive in UK; as the delegating policy Turkey’s system is similar to UK; levels of emergency situations are similar but not the same; the differences are stemming from the civil order and nongovernmental organizations effectiveness; UK has a detailed government engagement model to emergencies, which shapes the doctrine of the approach to emergencies, and it’s successful in gathering and controlling the whole state’s efforts; crisis management is a sub-phase of UK emergency management whereas it’s accepted as a outmoded management perception and the focal point of crisis management perception in UK is security crisis and natural disasters while in Turkey it is natural disasters. In every anlysis proposals are given to Turkey.Keywords: crisis management, disaster management, emergency management, turkey, united kingdom
Procedia PDF Downloads 3659776 Design of a Service-Enabled Dependable Integration Environment
Authors: Fuyang Peng, Donghong Li
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The aim of information systems integration is to make all the data sources, applications and business flows integrated into the new environment so that unwanted redundancies are reduced and bottlenecks and mismatches are eliminated. Two issues have to be dealt with to meet such requirements: the software architecture that supports resource integration, and the adaptor development tool that help integration and migration of legacy applications. In this paper, a service-enabled dependable integration environment (SDIE), is presented, which has two key components, i.e., a dependable service integration platform and a legacy application integration tool. For the dependable platform for service integration, the service integration bus, the service management framework, the dependable engine for service composition, and the service registry and discovery components are described. For the legacy application integration tool, its basic organization, functionalities and dependable measures taken are presented. Due to its service-oriented integration model, the light-weight extensible container, the service component combination-oriented p-lattice structure, and other features, SDIE has advantages in openness, flexibility, performance-price ratio and feature support over commercial products, is better than most of the open source integration software in functionality, performance and dependability support.Keywords: application integration, dependability, legacy, SOA
Procedia PDF Downloads 3549775 Study of Effective Factors Influencing the Pragmatics of Knowledge Management in Iranian Oil Terminals Company
Authors: Ali Asghar Asad Sangabi, Afsaneh Aeen, Mohammad Behroozi
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Knowledge management is vital in today's world as one of the most valuable intangible assets regarded by companies. This study aimed to identify factors that affect the application of knowledge management in the Iranian Oil Terminals Company in 2022. In this study, 12 of the factors affecting the application of knowledge management have been studied, and implement practical solutions, and reuse has been studied. This study is descriptive data from the questionnaire factors affecting knowledge management application used by Cronbach's Coefficient Alpha equal to 0.85. The population of this study consisted of 1500 IOTC employees. The sample is determined by the Cochran formula sample; the results of this study showed that between the application of knowledge management and factors, there is a significant correlation. Among the factors that have been studied, valuable teamwork and organizational culture were the most effective, and the infrastructure of information systems had the least impact on Knowledge management.Keywords: knowledge management, knowledge-based organization, Iranian Oil Terminals
Procedia PDF Downloads 1529774 The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company
Authors: Gabriel Jinga, Madalina Dumitru
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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).Keywords: management accounting, change, Romania, contingency, institutional theory
Procedia PDF Downloads 5039773 Identifying the Level of Awareness on Value Management Practice amongst Construction Practitioners in Nigeria
Authors: Alhassan Dahiru
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Value management is widely accepted technique of eliminating unnecessary cost at different stages of project development that maximizes the functional value of a project by managing its evolution and development from concept to completion. Many construction industry practitioners are not aware of Value Management practice, and its use is less widespread in Nigeria. The aim of this research is to identify the level of awareness on value management practice amongst construction practitioners with a view to contribute to the improvement of the implementation of value management practice in the Nigerian construction industry. In this study, construction practitioners have been chosen as respondents from the 6 geopolitical zones of the federation including FCT Abuja. Through the survey, a total number of 360 semi-structured questionnaires were administered and 284 were returned and remained good for the analysis. The results indicate that most of the respondents were aware of the value management concept and issues surrounding construction industry in Nigeria, while about 32% of the respondents were not aware of its potential benefits. Therefore, organisations should review their techniques and processes from time to time for improvement on effective service delivery. Additionally, a change management strategy should also be part of every organization to ease the introduction of new techniques such as value management. There is also the need for more value management training workshops and seminars in order to enlighten the participants of the construction industry on the principles, concept, and techniques involved in the value management process.Keywords: sustainability, value management, construction practitioners, Nigeria
Procedia PDF Downloads 2209772 Second-Generation Mozambican Migrant Youth’s Identity and Sense of Belonging in South Africa: The Case of Rural Bushbuckridge, Mpumalanga
Authors: Betty Chiyangwa
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This paper explores the complexities surrounding second-generation Mozambican migrant youth’s identity and sense of belonging in post-apartheid South Africa, Bushbuckridge. Established in 1884, Bushbuckridge is one of the earliest districts to accommodate first-generation Mozambicans who migrated to South Africa in the 1970s. This is a single case study informed by data from 24 semi-structured interviews and narratives with migrant youth (18-34 years) born and raised in South Africa to Mozambican parent(s) living in Bushbuckridge. Drawing from Sen’s Capability and Crenshaw’s Intersectionality approaches, this paper contributes to the existing body of knowledge on South to South migration by demonstrating how the role of participants’ identity status influences their agency and capability. The subject of youth migrants is often under-researched in the context of migration in South African thus, their opinions and views have often been marginalized in sociology. Through exploring participants’ experiences, this paper reveals that lack of identity status was described to be a huge hindrance to participants to identify as South Africans and they explained that is a constant distortion of their sense of belonging. Un-documentation status restricts participants and threatens their mobility and hinders their agency to access human rights and perpetuates social inequalities as well as hampering future aspirations. This paper concludes there is a strong association between identity status and levels of social integration. The development of a multi-layered comprehensive model in enhancing participants’ identity is recommended. This model encourages a collaborative effort from multiple stakeholders in enhancing and harnessing migrant youth capabilities in host societies.Keywords: migrant youth, mozambique, second-generation, south africa
Procedia PDF Downloads 1399771 Measuring Strategic Management Maturity: An Empirical Study in Turkish Public and Private Sector Organizations
Authors: F. Demir
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Strategic Management is highly critical for all types of organizations. This paper examines maturity level of strategic management practices of public and private sector organizations in Turkey, and presents a conceptual model for assessing the maturity of strategic management in any organization. This research focuses on R&D intensive organizations (RDO) because it is claimed that such organizations are more innovative and innovation is a critical part of the model. The Strategic management maturity model (S-3M) is basically composed of six maturity levels with five different dimensions. Based on 63 organizations, the findings reveal that the average maturity of all organizations in the sample group is three out of five. It corresponds to the stage of ‘performed’. Results simply show that the majority of organizations from various industries and sectors implement strategic management activities; however, they experience multiple challenges to optimize strategic management processes and integrate organizational components with business strategies. Briefly, they struggle to become an innovative organization.Keywords: strategic management maturity, innovation, developing countries, research and development
Procedia PDF Downloads 2809770 Potency of Minapolitan Area Development to Enhance Gross Domestic Product and Prosperty in Indonesia
Authors: Shobrina Silmi Qori Tarlita, Fariz Kukuh Harwinda
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Indonesia has 81.000 kilometers coastal line and 70% water surface which is known as the country who has a huge potential in fisheries sector and also which is able to support more than 50 % of Gross Domestic Product. But according to Department of Marine and Fisheries data, fisheries sector supported only 20% of Total GDP in 1998. Not only that, the highest decline in fisheries sector income occured in 2009. Those conditions occur, because of some factors contributed to the lack of integrated working platform for the fisheries and marine management in some areas which have a high productivity to increase the economical profit every year for the country, especially Indonesia, besides the labor requirement for every company, whether a big company or smaller one, depends on the natural condition that makes a lot of people become unemployed if the weather condition or any other conditions dealing with the natural condition is bad for creating fisheries and marine management, especially in aquaculture and fish – captured operation. Not only those, a lot of fishermen, especially in Indonesia, mostly make their job profession as an additional job or side job to fulfill their own needs, although they are averagely poor. Another major problem are the lack of the sustainable developmental program to stabilize the productivity of fisheries and marine natural source, like protecting the environment for fish nursery ground and migration channel, that makes the low productivity of fisheries and marine natural resource, even though the growth of the society in Indonesia has increased for years and needs more food resource to comply the high demand nutrition for living. The development of Minapolitan Area is one of the alternative solution to build a better place for aqua-culturist as well as the fishermen which focusing on systemic and business effort for fisheries and marine management. Minapolitan is kind of integration area which gathers and integrates the ones who is focusing their effort and business in fisheries sector, so that Minapolitan is capable of triggering the fishery activity on the area which using Minapolitan management intensively. From those things, finally, Minapolitan is expected to reinforce the sustainable development through increasing the productivity of fish – capturing operation as well as aquaculture, and it is also expected that Minapolitan will be able to increase GDP, the earning for a lot of people and also will be able to bring prosperity around the world. From those backgrounds, this paper will explain more about the Minapolitan Area and the design of reinforcing the Minapolitan Area by zonation in the Fishery and Marine exploitation area with high productivity as well as low productivity. Hopefully, this solution will be able to answer the economical and social issue for declining food resource, especially fishery and marine resource.Keywords: Minapolitan, fisheries, economy, Indonesia
Procedia PDF Downloads 4609769 The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company
Authors: Gabriel Jinga, Madalina Dumitru
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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).Keywords: management accounting, change, Romania, contingency and institutional theory
Procedia PDF Downloads 4119768 Cerebrum Maturity Damage Induced by Fluoride in Suckling Mice
Authors: Hanen Bouaziz, Françoise Croute, Najiba Zeghal
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In order to investigate the toxic effects of fluoride on cerebrum maturity of suckling mice, we treated adult female mice of Swiss Albinos strain by 500 ppm NaF in their drinking water from the 15th day of pregnancy until the day 14 after delivery. All mice were sacrificed on day 14 after parturition. During treatment, levels of thiobarbituric acid reactive substances, the marker of lipid peroxidation extend, increased, while the activities of the antioxidant enzymes such as glutathione peroxidase, superoxide dismutase and catalase and the level of glutathione decreased significantly in cerebellum compared with those of the control group. These results suggested that fluoride enhanced oxidative stress, thereby disturbing the antioxidant defense of nursing pups. In addition, acetylcholinesterase activity in cerebellum was inhibited after treatment with fluoride. In cerebellum of mice, migration of neurons from the external granular layer to the internal granular layer occurred postnatally. Key guidance signals to these migrating neurons were provided by laminin, an extracellular matrix protein fixed to the surface of astrocytes. In the present study, we examined the expression and distribution of laminin in cerebellum of 14-day-old mice. Immunoreactive laminin was disappeared by postnatal day 14 in cerebellum parenchyma of control pups and was restricted to vasculature despite the continued presence of granular cells in the external granular layer. In contrast, in cerebellum of NaF treated pups, laminin was deposited in organised punctuate clusters in the molecular layer. These data indicated that the disruption of laminin distribution might play a major role in the profound derangement of neuronal migration observed in cerebellum of NaF treated pups.Keywords: acetylcholinesterase activity, cerebellum, laminin, oxidative stress, suckling mice
Procedia PDF Downloads 3899767 Circular Economy: Development of Quantitative Material Wastage Management Plan for Effective Waste Reduction in Building Construction Industry
Authors: Kwok Tak Kit
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Combating climate change is becoming a hot topic in various sectors. Building construction and infrastructure sectors contributed a significant proportion of waste and GHGs emissions in the economy of different countries and cities. Many types of research had conducted and discussed the topic of waste management and waste management being a macro-level control is well developed in the building and construction industry. However, there is little research and studies on the micro-level of waste management, “building construction material wastage management,” and fewer reviews about regulatory control in the building construction sector. In this paper, we will focus on the potentialities and importance of material wastage management and review the deficiencies of the current standard to take into account the reduction of material wastage in a systematic and quantitative approach.Keywords: quantitative measurement, material wastage management plan, waste management, uncalculated waste, circular economy
Procedia PDF Downloads 1429766 Earnings Management and Tone Management: Evidence from the UK
Authors: Salah Kayed Kayed, Jessica Hong Yang
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This study investigates, whether earnings management in the audited financial statements is associated with tone management in the narrative sections of the annual report in the UK. Earnings management and narrative disclosure are communication strategies used from managers to communicate with investors or other users. Because earnings management and narrative disclosure stem from managers, they can exploit this by doing manipulation in their earnings, and simultaneously disclosing qualitative text (narrative information) in their reports as a tone of words, which will affect users’ perception, and hence users will be misinformed. The association between earnings and tone management can be explained by the self-serving, through cognitive reference points, theory. The sample period lasts from 2010 to 2015, and the sample comprises all non-financial firms that consider under FTSE 350 in any year during the sample period. A list of words from previous research is used to measure the tone in the narrative sections of the annual report. Because this study focuses on the managerial strategic choice and the subjective issues that come from management, it uses the abnormal tone to capture the managerial discretion on tone, and a number of different discretionary accruals proxies to measure earnings management, where accruals management is considered as a manipulation tool from managers to change the users' perception. This research is motivated to fulfil the literature gap by examining the association between earnings and tone management. Moreover, if firms that apply earnings management use tone management to mislead investors, it is beneficial for investors, policy makers, standard setters, or other users to know whether there is an association between earnings management and tone management. Clearly, we believe that this study is fundamental in the accounting context, where it evaluates the communication strategies that are used in firms' financial reports. Consistent with prior research, it is expected that tone management is positively associated with earnings management. This means that firms that use earnings management have incentives to manipulate in their narrative disclosure through tone of words, to reflect a good perception for users, which will conceal the earnings management techniques used in their reporting.Keywords: earnings management, FTSE 350, narrative disclosure, tone management
Procedia PDF Downloads 2529765 Ethnic Relations in Social Work Education: A Study of Teachers’ Strategies and Experiences in Sweden
Authors: Helene Jacobson Pettersson, Linda Lill
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Research that combines educational science, social work and migration studies shows that ethnic relations tend to be represented from various angles and with different content. As studied here, it is found in steering documents, literature, and teaching that the construction of ethnic relations related to social work varies in education over time. The study has its actuality in changed preconditions to social work education caused by the demographic development and the on-going globalization in the Swedish society. In this presentation we will explore strategies and experiences of teaching ethnic relations at social work educations in Sweden. The purpose is to investigate the strategies that are used and what content is given to ethnic relations in the social work education. University teachers are interviewed concerning their interpretation of steering documents related to the content and how they transform this in their teaching. Even though there has been a tradition to include aspects as intercultural relations and ethnicity, the norms of the welfare state has continued to be the basis for how to conceptualize people’s way of living and social problems. Additionally, the contemporary migration situation with a large number of refugees coming to Sweden peaking in 2015, dramatically changes the conditions for social work as a practice field. Increasing economic and social tensions in Sweden, becomes a challenge for the universities to support the students to achieve theoretical and critical knowledge and skills needed to work for social change, human rights and equality in the ethnic diverse Swedish society. The study raises questions about how teachers interpret the goals of the social work programs in terms of ethnic relations. How do they transform this into teaching? How are ethnic relations in social work described and problematized in lectures, cases and examinations? The empirical material is based on interviews with teachers involved in the social work education at four Swedish universities. The interviewees were key persons in the sense that they could influence the course content, and they were drawn from different semesters of the program. In depth interviews are made on the themes; personal entrance, description and understanding of ethnic relations in social work, teachers’ conception of students understanding of ethnic relations, and the content, form and strategies for teaching used by the teachers. The analysis is thematic and inspired from narrative analysis. The results show that the subject is relatively invisible in steering documents. The interviewees have experienced changes in the teaching over time, with less focus on intercultural relations and specific cultural competence. Instead ethnic relations are treated more contextually and interacting with categories as gender, class and age. The need of theoretical and critical knowledge of migration and ethnic relations in a broad sense but also for specific professional use is emphasized.Keywords: ethnic relations, social work education, social change, human rights, equality, ethnic diversity in Sweden
Procedia PDF Downloads 2749764 Economics and Management Information Systems: Institute of Management and Technology Enugu a Case Study
Authors: Cletus Agbowo
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Standard principles, rules, regulations, norms and guides are necessities in practice especially in the Economics and management information system Institute of management of and technology (IMT) Enugu a case sturdy as presented by the presenter. Without mincing words, the fundamental bottle neck of management is economics, how to select to engage merger productivity resources to achieve uncountable objectives without tears. Management information system inevitably become bound up in organizational politics because the influence access to a key resource – namely information. Economics and management information can effect who does what to whom, when, where and how in an organization. In great institutions like the Institute of Management and Technology (IMT) Enugu a case study many new information systems require changes in personnel, individual routines that can be painful for those involved and require retraining and additional effort may or may not be compensated. In a nut shell, because management information system potentially change an organization’s structure, culture, business processes, and strategy, there is often considerable resistance to them when they are introduced. The case study have many schools, departments, divisions and units which needs research on economics and management information systems. A system can be defined as a set of interrelated components and / or elements, which reacts with input to produce output. A department in an organization is a system. The researcher is faced to itemize the practical challenges encountered and solution adopted by the Institute Management and Enugu state government.Keywords: economics, information, management, productivity, regulations
Procedia PDF Downloads 3699763 Provision Electronic Management Requirements in Libyan Oil Companies
Authors: Hitham Yami
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This study will focus primarily on assessing the availability requirements of the electronic management of oil companies in Libya, and the mean objectives of the research applying electronic management and make recommendations and steps to approach electronic management. There are limited research and statistical analysis to support electronic management in Libyan companies. The groundwork for the proposed approach is to develop independent variables and the dependent variables to be restructured after it Alntra side of the field and the side to get the data to achieve the desired results and solving the problem faced by the Libyan Oil Corporation. All these strategies are proposed to achieve the goal, and solving Libyan oil installations.Keywords: oil company’s revenue, independent variables, electronic management, Libyan oil corporation
Procedia PDF Downloads 2549762 E-Management and Firm Performance: An Empirical Study in Tunisian Firms
Authors: Khlif Hamadi
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The principal aim of our research is to analyze the impact of the adoption of e-management approach on the performance of Tunisian firms. The method of structural equation was adopted to conduct our exploratory and confirmatory analysis. The results arising from the questionnaire sent to 155 E-managers affirm that the adoption of e-management approach influences the performance of Tunisian firms. The results of the questionnaire show that e-management favors the deployment of ICT usage and contributes enormously to the performance of the modern enterprise. The theoretical and practical implications of the study, as well as directions for future research, are discussed.Keywords: e-management, ICT Deployment, organizational performance, e-manager
Procedia PDF Downloads 3339761 Quality Management in Construction Project
Authors: Harsh Panchal, Saurabh Amrutkar
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Quality management is an essential part of any project that has directly related to the performance of a project. Quality management is depended on multiple factors at different stages in a project, right from time management to construction logistics. A project is a mixture of various components that include iternary management, health and safety, crew productivity, and many more. From the survey conducted, we came to the conclusion that advancement in technology and indigenous approach to any project will result in maximum quality standards and better project performance. In this paper, we discuss various components of the factors above that lead to compromise the quality of a project and how it can be controlled in order to achieve maximum quality assurance using quality planning and total quality management. The paper also focuses on limitations and problems faced in each factor responsible for quality management and to tackle them using techniques and processes based on activities and identifying the sequence, approaching critical path, and duration. The project management concept that deals with the sequence of scope cost time give us an overview regarding the ongoing quality management, in a nutshell, giving us hints to regulate the current procedure for maximum achievable quality. It also deals with the problems faced by engineers that make the mundane work process slow, reducing the quality outcome drastically.Keywords: management, performance, project, quality
Procedia PDF Downloads 156