Search results for: profitability management mechanism
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12211

Search results for: profitability management mechanism

11761 Correlations between Wear Rate and Energy Dissipation Mechanisms in a Ti6Al4V–WC/Co Sliding Pair

Authors: J. S. Rudas, J. M. Gutiérrez Cabeza, A. Corz Rodríguez, L. M. Gómez, A. O. Toro

Abstract:

The prediction of the wear rate of rubbing pairs has attracted the interest of many researchers for years. It has been recently proposed that the sliding wear rate can be inferred from the calculation of the energy rate dissipated by the tribological pair. In this paper some of the dissipative mechanisms present in a pin-on-disc configuration are discussed and both analytical and numerical calculations are carried out. Three dissipative mechanisms were studied: First, the energy release due to temperature gradients within the solid; second, the heat flow from the solid to the environment, and third, the energy loss due to abrasive damage of the surface. The Finite Element Method was used to calculate the dynamics of heat transfer within the solid, with the aid of commercial software. Validation the FEM model was assisted by virtual and laboratory experimentation using different operating points (sliding velocity and geometry contact). The materials for the experiments were Ti6Al4V alloy and Tungsten Carbide (WC-Co). The results showed that the sliding wear rate has a linear relationship with the energy dissipation flow. It was also found that energy loss due to micro-cutting is relevant for the system. This mechanism changes if the sliding velocity and pin geometry are modified though the degradation coefficient continues to present a linear behavior. We found that the less relevant dissipation mechanism for all the cases studied is the energy release by temperature gradients in the solid.

Keywords: degradation, dissipative mechanism, dry sliding, entropy, friction, wear

Procedia PDF Downloads 481
11760 Cooperative Learning Mechanism in Intelligent Multi-Agent System

Authors: Ayman M. Mansour, Bilal Hawashin, Mohammed A. Mansour

Abstract:

In this paper, we propose a cooperative learning mechanism in a multi-agent intelligent system. The basic idea is that intelligent agents are capable of collaborating with one another by sharing their knowledge. The agents will start collaboration by providing their knowledge rules to the other agents. This will allow the most important and insightful detection rules produced by the most experienced agent to bubble up for the benefit of the entire agent community. The updated rules will lead to improving the agents’ decision performance. To evaluate our approach, we designed a five–agent system and implemented it using JADE and FuzzyJess software packages. The agents will work with each other to make a decision about a suspicious medical case. This system provides quick response rate and the decision is faster than the manual methods. This will save patients life.

Keywords: intelligent, multi-agent system, cooperative, fuzzy, learning

Procedia PDF Downloads 655
11759 Earnings Management and Firm’s Creditworthiness

Authors: Maria A. Murtiati, Ancella A. Hermawan

Abstract:

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

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

Procedia PDF Downloads 325
11758 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

Abstract:

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

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

Procedia PDF Downloads 282
11757 Tool Wear of Aluminum/Chromium/Tungsten Based Coated Cemented Carbide Tools in Cutting Sintered Steel

Authors: Tadahiro Wada, Hiroyuki Hanyu

Abstract:

In this study, to clarify the effectiveness of an aluminum/chromium/tungsten-based-coated tool for cutting sintered steel, tool wear was experimentally investigated. The sintered steel was turned with the (Al60,Cr25,W15)N-, (Al60,Cr25,W15)(C,N)- and (Al64,Cr28,W8)(C,N)-coated cemented carbide tools according to the physical vapor deposition (PVD) method. Moreover, the tool wear of the aluminum/chromium/tungsten-based-coated item was compared with that of the (Al,Cr)N coated tool. Furthermore, to clarify the tool wear mechanism of the aluminum/chromium/tungsten-coating film for cutting sintered steel, Scanning Electron Microscope observation and Energy Dispersive x-ray Spectroscopy mapping analysis were conducted on the abraded surface. The following results were obtained: (1) The wear progress of the (Al64,Cr28,W8)(C,N)-coated tool was the slowest among that of the five coated tools. (2) Adding carbon (C) to the aluminum/chromium/tungsten-based-coating film was effective for improving the wear-resistance. (3) The main wear mechanism of the (Al60,Cr25,W15)N-, the (Al60,Cr25,W15)(C,N)- and the (Al64,Cr28,W8)(C,N)-coating films was abrasive wear.

Keywords: cutting, physical vapor deposition coating method, tool wear, tool wear mechanism, (Al, Cr, W)N-coating film, (Al, Cr, W)(C, N)-coating film, sintered steel

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11756 Diffusion Mechanism of Aroma Compound (2-Acetyl-1-Pyrroline) in Rice During Storage

Authors: Mary Ann U. Baradi, Arnold R. Elepaño, Manuel Jose C. Regalado

Abstract:

Aromatic rice has become popular and continues to command higher price than ordinary rice because of its distinctive scent that makes it special. Freshly harvested aromatic rice exhibits strong aromatic scent but decreases with time and conditions during storage. Of the many volatile compounds in aromatic rice, 2-acetyl-1-pyrroline (2AP) is a major compound that gives rice its popcorn-like aroma. The diffusion mechanism of 2AP in rice was investigated. Semi-empirical models explaining 2AP diffusion as affected by temperature and duration were developed. Storage time and temperature affected 2AP loss via diffusion. The amount of 2AP in rice decreased with time. Free 2AP, being volatile, is lost due to diffusion. Storage experiment indicated rapid 2AP loss during the first five weeks and subsequently leveled off afterwards; attaining level of starch bound 2AP. Decline of 2AP during storage followed exponential equation and exhibited four stages; i.e. the initial, second, third and final stage. Free 2AP is easily lost while bound 2AP is left, only to be released upon exposure to high temperature such as cooking. Both free and bound 2AP is found in endosperm while free 2AP is in the bran. Around 63–67% of total 2AP was lost in brown and milled rice of MS 6 paddy kept at ambient. Samples stored at higher temperature (27°C) recorded higher 2AP loss than those kept at lower temperature (15°C). The study should be able to guide processors in understanding and controlling parameters in storage to produce high quality rice.

Keywords: 2-acetyl-1-pyrroline, aromatic rice, diffusion mechanism, storage

Procedia PDF Downloads 314
11755 JENOSYS: Application of a Web-Based Online Energy Performance Reporting Tool for Government Buildings in Malaysia

Authors: Norhayati Mat Wajid, Abdul Murad Zainal Abidin, Faiz Fadzil, Mohd Yusof Aizad Mukhtar

Abstract:

One of the areas that present an opportunity to reduce the national carbon emission is the energy management of public buildings. To our present knowledge, there is no easy-to-use and centralized mechanism that enables the government to monitor the overall energy performance, as well as the carbon footprint, of Malaysia’s public buildings. Therefore, the Public Works Department Malaysia, or PWD, has developed a web-based energy performance reporting tool called JENOSYS (JKR Energy Online System), which incorporates a database of utility account numbers acquired from the utility service provider for analysis and reporting. For test case purposes, 23 buildings under PWD were selected and monitored for their monthly energy performance (in kWh), carbon emission reduction (in tCO₂eq) and utility cost (in MYR), against the baseline. This paper demonstrates the simplicity with which buildings without energy metering can be monitored centrally and the benefits that can be accrued by the government in terms of building energy disclosure and concludes with the recommendation of expanding the system to all the public buildings in Malaysia.

Keywords: energy-efficient buildings, energy management systems, government buildings, JENOSYS

Procedia PDF Downloads 147
11754 When Sex Matters: A Comparative Generalized Structural Equation Model (GSEM) for the Determinants of Stunting Amongst Under-fives in Uganda

Authors: Vallence Ngabo M., Leonard Atuhaire, Peter Clever Rutayisire

Abstract:

The main aim of this study was to establish the differences in both the determinants of stunting and the causal mechanism through which the identified determinants influence stunting amongst male and female under-fives in Uganda. Literature shows that male children below the age of five years are at a higher risk of being stunted than their female counterparts. Specifically, studies in Uganda indicate that being a male child is positively associated with stunting, while being a female is negatively associated with stunting. Data for 904 males and 829 females under-fives was extracted form UDHS-2016 survey dataset. Key variables for this study were identified and used in generating relevant models and paths. Structural equation modeling techniques were used in their generalized form (GSEM). The generalized nature necessitated specifying both the family and link functions for each response variable in the system of the model. The sex of the child (b4) was used as a grouping factor and the height for age (HAZ) scores were used to construct the status for stunting of under-fives. The estimated models and path clearly indicated that the set of underlying factors that influence male and female under-fives respectively was different and the path through which they influence stunting was different. However, some of the determinants that influenced stunting amongst male under-fives also influenced stunting amongst the female under-fives. To reduce the stunting problem to the desirable state, it is important to consider the multifaceted and complex nature of the risk factors that influence stunting amongst the under-fives but, more importantly, consider the different sex-specific factors and their causal mechanism or paths through which they influence stunting.

Keywords: stunting, underfives, sex of the child, GSEM, causal mechanism

Procedia PDF Downloads 108
11753 Towards the Inhibition Mechanism of Lysozyme Fibrillation by Hydrogen Sulfide

Authors: Indra Gonzalez Ojeda, Tatiana Quinones, Manuel Rosario, Igor Lednev, Juan Lopez Garriga

Abstract:

Amyloid fibrils are stable aggregates of misfolded protein associated with many neurodegenerative disorders. It has been shown that hydrogen sulfide (H2S), inhibits the fibrillation of lysozyme through the formation of trisulfide (S-S-S) bonds. However, the overall mechanism remains elusive. Here, the concentration dependence of H2S effect was investigated using Atomic force microscopy (AFM), non-resonance Raman spectroscopy, Deep-UV Raman spectroscopy and circular dichroism (CD). It was found that small spherical aggregates with trisulfide bonds and a unique secondary structure were formed instead of amyloid fibrils when adding concentrations of 25 mM and 50 mM of H2S. This could indicate that H2S might serve as a protecting agent for the protein. However, further characterization of these aggregates and their trisulfide bonds is needed to fully unravel the function H2S has on protein fibrillation.

Keywords: amyloid fibrils, hydrogen sulfide, protein folding, raman spectroscopy

Procedia PDF Downloads 191
11752 The Influence of Work Experience on Conflict Management Styles of Organizational Members

Authors: Faris Alghamdi

Abstract:

Identifying which conflict management styles organizational members prefer, and what variables influence these selections, is an essential component of organizational conflict management as well as human resource management, particularly in training and development strategies. This study aims to examine the relationship between work experience and preferred conflict management styles. Utilizing the Rahim Organizational Conflict Inventory- II Form C, data were collected from 109 full-time employees of various organizations in the Eastern province of Saudi Arabia. The Pearson’s correlation coefficient analysis showed a statistically significant relationship between the integrating conflict management style and the length of work experience. Nevertheless, this relationship was negative, not positive as hypothesized.

Keywords: conflict management style, organizational members, work experience

Procedia PDF Downloads 372
11751 Linking Corporate Entrepreneurship with Human Resources Management Practices

Authors: R. Maalej, I. Amami, S. Saadaoui

Abstract:

Within the growing body of literature on corporate entrepreneurship, there is a need to understand the relationship between human resource management and corporate entrepreneurship. This paper outlines the linkage between human resource management practices with corporate entrepreneurship. In response, we propose a review of the literature that is based on a conceptual reading of corporate entrepreneurship, human resource management practices and the relationship between them.

Keywords: human resource management, human resources management practices, corporate entrepreneurship, entrepreneur

Procedia PDF Downloads 388
11750 Application of Griddization Management to Construction Hazard Management

Authors: Lingzhi Li, Jiankun Zhang, Tiantian Gu

Abstract:

Hazard management that can prevent fatal accidents and property losses is a fundamental process during the buildings’ construction stage. However, due to lack of safety supervision resources and operational pressures, the conduction of hazard management is poor and ineffective in China. In order to improve the quality of construction safety management, it is critical to explore the use of information technologies to ensure that the process of hazard management is efficient and effective. After exploring the existing problems of construction hazard management in China, this paper develops the griddization management model for construction hazard management. First, following the knowledge grid infrastructure, the griddization computing infrastructure for construction hazards management is designed which includes five layers: resource entity layer, information management layer, task management layer, knowledge transformation layer and application layer. This infrastructure will be as the technical support for realizing grid management. Second, this study divides the construction hazards into grids through city level, district level and construction site level according to grid principles. Last, a griddization management process including hazard identification, assessment and control is developed. Meanwhile, all stakeholders of construction safety management, such as owners, contractors, supervision organizations and government departments, should take the corresponding responsibilities in this process. Finally, a case study based on actual construction hazard identification, assessment and control is used to validate the effectiveness and efficiency of the proposed griddization management model. The advantage of this designed model is to realize information sharing and cooperative management between various safety management departments.

Keywords: construction hazard, griddization computing, grid management, process

Procedia PDF Downloads 245
11749 An Information System for Strategic Performance Scoring in Municipal Management

Authors: Emin Gundogar, Aysegul Yilmaz

Abstract:

Strategic performance scoring is a significant procedure in management. There are various methods to improve this procedure. This study introduces an information system that is developed to score performance for municipal management. The application of the system is clarified by exemplifying municipal processes.

Keywords: management information system, municipal management, performance scoring

Procedia PDF Downloads 743
11748 Molecular Mechanism on Inflammation and Antioxidant Role of Pterocarpus Marsupiumin in Experimental Hyperglycaemia

Authors: Leelavinothan Pari , Ayyasamy Rathinam

Abstract:

Diabetes mellitus (DM) is a major and growing public health problem throughout the world. Pterocarpus marsupium (Roxb.) (Family: Fabaceae) is widely used as a traditional medicine to treat various diseases including diabetes. However, the molecular mechanism of Pterocarpus marsupium has not been investigated so far. Two fractions (2.5% and 5%) of extract from the medicinal plant, Pterocarpus marsupium (PME) were conducted in a dose dependent manner in streptozotocin (45 mg/kg b.w.) induced type 2 diabetic rats. Each fraction of PME was administered to diabetic rats intragastrically at a dose of 50, 100 and 200 mg/kg b.w for 45 days. The effective dose 200 mg/kg b.w of 5% fraction was more pronounced in reducing the levels of blood glucose (95.65 mg/dL) and glycosylated hemoglobin (HbA1c) (0.41 mg/g Hb), and increasing the plasma insulin (16.20 µU/mL) level. Moreover, PME (200 mg/kg b.w) significantly ameliorated lipid peroxidation products (thiobarbituric reactive substances, lipid hydroperoxides) enzymatic (superoxide dismutase, catalase and glutathione peroxidase) and non-enzymatic antioxidants (Vitamin C, Vitamin E and reduced glutathione) levels. The altered activities of the key enzymes of lipid metabolism along with the lipid profile in diabetic rats were significantly reverted to near normal levels by the administration of PME 5% 200 mg/kg b.w fraction. PME (200 mg/kg b.w) has the ability to reduce the inflammatory cytokines, such as TNF-α, IL-6 mRNA, as well as protein expression and apoptotic marker, such as caspase-3 enzyme in diabetic hepatic tissue. The above biochemical findings were also supported by histological studies such as improvement in pancreas and liver. Pterocarpus marsupium could effectively reduce the hyperglycemia, oxidative-stress, inflammation and hyperlipedimea in diabetic rats; hence it could be a useful drug in the management of diabetes without any side effects.

Keywords: diabetes mellitus, streptozotocin, Pterocarpus marsupium, lipid peroxidation, Antioxidants, inflammatory cytokines

Procedia PDF Downloads 350
11747 Risk Management in Healthcare Sector in Turkey: A Dental Hospital Case Study

Authors: Pırıl Tekin, Rızvan Erol

Abstract:

Risk management has become very important and popular in developing countries in recent years. Especially making patient and employee health and safety issues compulsory in the hospitals, raised the number of studies in Turkey. Also risk management become more important for hospital senior management from clinics to the laboratories. Because quality is really important to be chosen for both patients to consult and employees to prefer to work. And also risk management studies can lead to hospital management team about future works and methods. By this point of view, this study is the risk assessment carried out in the biggest dental hospital in the south part of Turkey. This study was conducted as a research case study, covering two different health care place; A Clinic and A Laboratory. It shows that the problems in this dental hospital and how it can solve all.

Keywords: risk management, healthcare, dental hospital, quality management

Procedia PDF Downloads 347
11746 Banking Union: A New Step towards Completing the Economic and Monetary Union

Authors: Marijana Ivanov, Roman Šubić

Abstract:

The single rulebook together with the Single Supervisory Mechanism and the Single Resolution Mechanism - as two main pillars of the banking union, represent important steps towards completing the Economic and Monetary Union. It should provide a consistent application of common rules and administrative standards for supervision, recovery and resolution of banks – with the final aim that a former practice of the bail-out is replaced with the bail-in system through which bank failures will be resolved by their own funds, i.e. with minimal costs for taxpayers and real economy. It has to reduce the financial fragmentation recorded in the years of crisis as the result of divergent behaviors in risk premium, lending activities, and interest rates between the core and the periphery. In addition, it should strengthen the effectiveness of monetary transmission channels, in particular the credit channels and overflows of liquidity on the single interbank money market. However, contrary to all the positive expectations related to the future functioning of the banking union, low and unbalanced economic growth rates remain a challenge for the maintenance of financial stability in the euro area, and this problem cannot be resolved just by a single supervision. In many countries bank assets exceed their GDP by several times, and large banks are still a matter of concern because of their systemic importance for individual countries and the euro zone as a whole. The creation of the SSM and the SRM should increase transparency of the banking system in the euro area and restore confidence that have been disturbed during the depression. It would provide a new opportunity to strengthen economic and financial systems in the peripheral countries. On the other hand, there is a potential threat that future focus of the ECB, resolution mechanism and other relevant institutions will be extremely oriented to the large and significant banks (whereby one half of them operate in the core and most important euro area countries), while it is questionable to what extent the common resolution funds will be used for rescue of less important institutions.

Keywords: banking union, financial integration, single supervision mechanism (SSM)

Procedia PDF Downloads 448
11745 Using Blockchain Technology to Extend the Vendor Managed Inventory for Sustainability

Authors: Elham Ahmadi, Roshaali Khaturia, Pardis Sahraei, Mohammad Niyayesh, Omid Fatahi Valilai

Abstract:

Nowadays, Information Technology (IT) is changing the way traditional enterprise management concepts work. One of the most dominant IT achievements is the Blockchain Technology. This technology enables the distributed collaboration of stakeholders for their interactions while fulfilling the security and consensus rules among them. This paper has focused on the application of Blockchain technology to enhance one of traditional inventory management models. The Vendor Managed Inventory (VMI) has been considered one of the most efficient mechanisms for vendor inventory planning by the suppliers. While VMI has brought competitive advantages for many industries, however its centralized mechanism limits the collaboration of a pool of suppliers and vendors simultaneously. This paper has studied the recent research for VMI application in industries and also has investigated the applications of Blockchain technology for decentralized collaboration of stakeholders. Focusing on sustainability issue for total supply chain consisting suppliers and vendors, it has proposed a Blockchain based VMI conceptual model. The different capabilities of this model for enabling the collaboration of stakeholders while maintaining the competitive advantages and sustainability issues have been discussed.

Keywords: vendor managed inventory, VMI, blockchain technology, supply chain planning, sustainability

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11744 Mechanism of Melanin Inhibition of Morello Flavone- 7″- Sulphate and Sargaol extracts from Garcinia livingstonei (Clusiaceae): Homology Modelling, Molecular Docking, and Molecular Dynamics Simulations

Authors: Ncoza Dlova, Tivani Mashamba-Thompson

Abstract:

Garcinia livingstonei (Clusiaceae) extracts, morelloflavone- 7″- sulphate and sargaol were shown to be effective against hyper-pigmentation through inhibition of tyrosinase enzyme, in vitro . The aim of this study is to elucidate the structural mechanism through which morelloflavone- 7″- sulphate and sargaol binds human tyrosinase. Implementing a homology model to construct a tyrosinase model using the crystal structure of a functional unit from Octopus hemocyanin (PDB: 1JS8) as a reference template enabled us to create a human tyrosinase model. Molecular dynamics and binding free energy calculations were optimized to enable molecular dynamics simulation of the copper dependent inhibitors. Results show the importance of the hydrogen bond formation morelloflavone- 7″- sulphate and sargaol between compound and active site residues. Both complexes demonstrated the metallic coordination between compound and arginine residue as well as copper ions within the active site. The comprehensive molecular insight gained from this study should be vital in understanding the binding mechanism morelloflavone- 7″- sulphate and sargaol. Moreover, these results will assist in the design of novel of metal ion dependent enzyme inhibitors as potential anti-hyper-pigmentation disorder therapies.

Keywords: hyper-pigmentation disorders, dyschromia African skin, morelloflavone- 7″- sulphate, sagoal

Procedia PDF Downloads 375
11743 A Sector-Wise Study on Detecting Earnings Management in India

Authors: Raghuveer Kaur, Kartikay Sharma, Ashu Khanna

Abstract:

Earnings management has been present from times immemorial. The recent downfall of giant enterprises like Enron, Satyam and WorldCom has brought a lot of focus on the study and detection of earnings management. The present study is an attempt to study earnings management in one of the fastest emerging economy - India. The study makes an attempt to understand earnings management in different sectors of the economy. The paper first tests a hypothesis to check whether different sectors of India are engaged in earnings management or not. In the later section the paper aims to study the level of earnings management in 6 popular sectors of India: IT&BPO, Retail, Telecom, Biotech, Hotels and coffee. To measure earnings management two popular techniques of detecting earnings management has been employed: Modified Jones Model and Beniesh M Score. A total of 332 companies were studied. Publicly available data from Capitaline database has been used. The paper also classifies the top and bottom five performers on the basis of sales turnover in each sector and identifies whether they manage their earnings or not.

Keywords: earnings management, India, modified Jones model, Beneish M score

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11742 A Study on the Health Intervention Mechanism of Built Environment in Urban Parks under the Perspective of Stress Adjustment

Authors: Ruoyu Mao

Abstract:

The fast-paced and high-stress lifestyle of modern cities is an important cause of mental health problems and chronic physical diseases, and at the same time, all kinds of health problems will react to physical and mental stress, further aggravating the health risks; therefore, stress adjustment should be considered as an important perspective of the spatial environment to intervene in the health of the population. The purpose of this paper is to analyse the structural and therapeutic characteristics of the built environment of urban parks, to analyse the path of its effect on the stress adjustment of the population, and to summarise the mechanism of the built environment of urban parks to intervene in the health of the population from the perspective of stress adjustment.

Keywords: stress adjustment, health interventions, urban parks, built environments

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11741 Evaluation and Strategic Development of IT in Accounting in Turkey

Authors: Eda Kocakaya, Sebahat Seker, Dogan Argun

Abstract:

The aim of this study is to determine the process of information technologies and the connections between concepts in accounting management services in Turkey. The objective of this study is to determine the adaptation and evaluation process of information technologies and the connections between concepts and differences in accounting management services in Turkey. The situation and determination of the IT applications of Accounting Management were studied. The applications of • Billing • Order Processing • Accounts Receivable/Payable Management • Contract Management • Bank Account Management Were discussed in this study. The IT applications were demonstrated and realized in actual accounting services. The sectoral representative's companies were selected, and the IT application was searched by bibliometric analysis.

Keywords: management, accounting, information technologies, adaptation

Procedia PDF Downloads 288
11740 Study on Horizontal Ecological Compensation Mechanism in Yangtze River Economic Belt Basin: Based on Evolutionary Game Analysis and Water Quality and Quantity Model

Authors: Tingyu Zhang

Abstract:

The horizontal ecological compensation (HEC) mechanism is the key to stimulating the active participation of the whole basin in ecological protection. In this paper, we construct an evolutionary model for HEC in the Yangtze River Economic Belt (YREB) basin with the introduction of the central government constraint and incentive mechanism (CGCIM) and explore the conditions for the realization of a (Protection and compensation) strategy that meets the social expectations. Further, the water quality-water quantity model is utilized to measure the HEC amount with the characteristic factual data of the YREB in 2020-2022. The results show that the stability of the evolutionary game model of upstream and downstream governments in the YREB is closely related to the CGCIM. If (Protection Compensation) is to be realized as the only evolutionary stable strategy of the evolutionary game system composed of upstream and downstream governments, it is necessary for the CGCIM to satisfy that the sum of the incentives for the protection side and its unilateral or bilateral constraints is greater than twice the input cost of the active strategy, and the sum of the incentives for the compensation side and its unilateral or bilateral constraints is greater than the amount of ecological compensation that needs to be paid by it when it adopts the active strategy. At this point, the total amount of HEC that the downstream government should give to the upstream government of the YREB is 2856.7 million yuan in 2020, 5782.1 million yuan in 2021, and 23166.7 million yuan in 2022. The results of the study can provide a reference for promoting the improvement and refinement of the HEC mechanism in the YREB.

Keywords: horizontal ecological compensation, Yangtze river economic belt, evolutionary game analysis, water quality and quantity model research on territorial ecological restoration in Mianzhu city, Sichuan, under the dual evaluation framework

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11739 Early Warning Signals: Role and Status of Risk Management in Small and Medium Enterprises

Authors: Alexander Kelíšek, Denisa Janasová, Veronika Mitašová

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Weak signals using is often associated with early warning. It is possible to find a link between early warning, respectively early problems detection and risk management. The idea of early warning is very important in the context of crisis management because of the risk prevention possibility. Weak signals are likened to risk symptoms. Nowadays, their usefulness as a tool of proactive problems solving is emphasized. Based on it, it is possible to use weak signals not only in strategic planning, project management, or early warning system, but also as a subsidiary element in risk management. The main question is how to effectively integrate weak signals into risk management. The main aim of the paper is to point out the possibilities of weak signals using in small and medium enterprises risk management.

Keywords: early warning system, weak signals, risk management, small and medium enterprises (SMEs)

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11738 Mean Square Responses of a Cantilever Beam with Various Damping Mechanisms

Authors: Yaping Zhao, Yimin Zhang

Abstract:

In the present paper, the stationary random vibration of a uniform cantilever beam is investigated. Two types of damping mechanism, i.e. the external and internal viscous dampings, are taken into account simultaneously. The excitation form is the support motion, and it is ideal white. Because two type of damping mechanism are considered concurrently, the product of the modal damping ratio and the natural frequency is not a constant anymore. As a result, the infinite definite integral encountered in the process of computing the mean square response is more complex than that in the existing literature. One signal progress of this work is to have calculated these definite integrals accurately. The precise solution of the mean square response is thus obtained in the infinite series form finally. Numerical examples are supplied and the numerical outcomes acquired confirm the validity of the theoretical analyses.

Keywords: random vibration, cantilever beam, mean square response, white noise

Procedia PDF Downloads 366
11737 Development of Performance Measures for the Implementation of Total Quality Management in Indian Industry

Authors: Perminderjit Singh, Sukhvir Singh

Abstract:

Total Quality Management (TQM) refers to management methods used to enhance quality and productivity in business organizations. Total Quality Management (TQM) has become a frequently used term in discussions concerning quality. Total Quality management has brought rise in demands on the organizations policy and the customers have gained more importance in the organizations focus. TQM is considered as an important management tool, which helps the organizations to satisfy their customers. In present research critical success factors includes management commitment, customer satisfaction, continuous improvement, work culture and environment, supplier quality management, training and development, employee satisfaction and product/process design are studied. A questionnaire is developed to implement these critical success factors in implementation of total quality management in Indian industry. Questionnaires filled by consulting different industrial organizations. Data collected from questionnaires is analyzed by descriptive and importance indexes.

Keywords: total quality management, critical success factor, employee satisfaction, supplier quality management, customer focus, quality information, quality measurement

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11736 Separation of Fexofenadine Enantiomers Using Beta Cyclodextrin as Chiral Counter Ion in Mobile Phase

Authors: R. Fegas, S. Zerkout, S. Taberkokt, M. Righezza

Abstract:

The present work demonstrate the potential of Betacyclodextrine (BCD) for the chiral analysis of a drug .Various separation mechanisms were applied and several parameters affecting the separation were studied, including the type and concentration of chiral selector, and pH of buffer. A simple and sensitive high-performance liquid chromatography (HPLC) method was developed as an assay for fexofenadine enantiomers in pharmaceutical preparation. Fexofenadine enantiomers were separated using a mobile phase of 0.25mM NaH2PO4–acetonitrile (65:35, v/v) – Betacyclodextrine on achiral phenyl-urea column at a flow rate of 1ml/min and measurement at 220nm. The chiral mechanism of separation was mainly based on specific interaction between the solute and the stationary phase. The retention was directly controlled by mobile phase composition but not the selectivity which results of the two mechanisms, electrostatic interactions and partition mechanism.

Keywords: fexofenadine enantiomer, HPLC, achiral phenyl-urea column

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11735 Patterns of Positive Feedback Formation in the System of Online Action

Authors: D. Gvozdikov

Abstract:

The purpose of this study is an attempt to describe an online action as a system that combines disjointed events and behavioral chains into a whole. The research focuses on patterns of naturally-formed chains of actions united by an orientation towards the online environment. A key characteristic of the system of online action is that it acts as an attractor for separate actions and chains of behavioral repertoire accumulating time and efforts made by users. The article demonstrates how the chains of online-offline actions are combined into a single pattern due to a simple identifiable mechanism, a positive feedback system. Using methods of digital ethnography and analyzing the content of the Instagram application and media blogs, the research reveals how through the positive feedback mechanism the entire system of online action acquires stability and can expand involving new spheres of human activity.

Keywords: digital anthropology, internet studies, systems theory, social media

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11734 Research on Transverse Ecological Compensation Mechanism in Yangtze River Economic Belt Based on Evolutionary Game Theory

Authors: Tingyu Zhang

Abstract:

The cross-basin ecological compensation mechanism is key to stimulating active participation in ecological protection across the entire basin. This study constructs an evolutionary game model of cross-basin ecological compensation in the Yangtze River Economic Belt (YREB), introducing a central government constraint and incentive mechanism (CGCIM) to explore the conditions for achieving strategies of protection and compensation that meet societal expectations. Furthermore, using a water quality-water quantity model combined with factual data from the YREB in 2020, the amount of ecological compensation is calculated. The results indicate that the stability of the evolutionary game model of the upstream and downstream governments in the YREB is closely related to the CGCIM. When the sum of the central government's reward amount to the upstream government and the penalty amount to both sides simultaneously is greater than 39.948 billion yuan, and the sum of the reward amount to the downstream government and the penalty amount to only the lower reaches is greater than 1.567 billion yuan, or when the sum of the reward amount to the downstream government and the penalty amount to both sides simultaneously is greater than 1.567 billion yuan, and the sum of the reward amount to the upstream government and the penalty amount to only the upstream government is greater than 399.48 billion yuan, the protection and compensation become the only evolutionarily stable strategy for the evolutionary game system composed of the upstream and downstream governments in the YREB. At this point, the total ecological compensation that the downstream government of the YREB should pay to the upstream government is 1.567 billion yuan, with Hunan paying 0.03 billion yuan, Hubei 2.53 billion yuan, Jiangxi 0.18 billion yuan, Anhui 1.68 billion yuan, Zhejiang 0.75 billion yuan, Jiangsu 6.57 billion yuan, and Shanghai 3.93 billion yuan. The research results can provide a reference for promoting the improvement and perfection of the cross-basin ecological compensation system in the YREB.

Keywords: ecological compensation, evolutionary game model, central government constraint and incentive mechanism, Yangtze river economic belt

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11733 New Public Management: Step towards Democratization

Authors: Aneri Mehta, Krunal Mehta

Abstract:

Administration is largely based on two sciences: ‘management science’ and ‘political science’. The approach of new public management is more inclined towards the management science. Era of ‘New Public Management’ has affected the developing countries very immensely. Public management reforms are needed to enhance the development of the countries. This reform mainly includes capacity building, control of corruption, political decentralization, debureaucratization and public empowerment. This gives the opportunity to create self-sustaining change in the governance. This paper includes the link of approach of new public management and their effect on building effective democratization in the country. This approach mainly focuses on rationality and effectiveness of governance system. These need to have deep efforts on technological, organizational, social and cultural fields. Bringing citizen participation in governance is main objective of NPM. The shift from traditional public management to new public management have low success rate of reforms. This research includes case study of RTI which is a big step of government towards citizen centric approach of governance. The aspect of ‘publicness’ in the democratic policy implementation is important for good governance in India.

Keywords: public management, development, public empowerment, governance

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11732 Quality Assessment of SSRU Program in Education

Authors: Rossukhon Makaramani, Supanan Sittilerd, Wipada Prasarnsaph

Abstract:

The study aimed to 1) examine management status of a Program in Education at the Faculty of Education, Suan Sunandha Rajabhat University (SSRU); 2) determine main components, indicators and criteria for constructing quality assessment framework; 3) assess quality of a SSRU Program in Education; and 4) provide recommendations to promote academic excellence. The program to be assessed was Bachelor of Education Program in Education (5 years), Revised Version 2009. Population and samples were stakeholders involving implementation of this program during an academic year 2012. Results were: 1) Management status of the Program in Education showed that the Faculty of Education depicted good level (4.20) in the third cycle of external quality assessment by the Office for National Education Standards and Quality Assessment (ONESQA). There were 1,192 students enrolling in the program, divided into 5 major fields of study. There were 50 faculty members, 37 holding master’s degrees and 13 holding doctorate degrees. Their academic position consisted of 35 lecturers, 10 assistant professors, and 5 associate professors. For program management, there was a committee of 5 members for the program and also a committee of 4 or 5 members for each major field of study. Among the faculty members, 41 persons taught in this program. The ratio between faculty and student was 1:26. The result of 2013 internal quality assessment indicated that system and mechanism of the program development and management was at fair level. However, the overall result yielded good level either by criteria of the Office of Higher Education Commission (4.29) or the NESQA (4.37); 2) Framework for assessing the quality of the program consisted of 4 dimensions and 15 indicators; 3) Assessment of the program yielded Good level of quality (4.04); 4) Recommendations to promote academic excellence included management and development of the program focusing on teacher reform toward highly recognized profession; cultivation of values, moral, ethics, and spirits of being a teacher; construction of specialized programs; development of faculty potentials; enhancement of the demonstration school’s readiness level; and provision of dormitories for learning.

Keywords: quality assessment, education program, Suan Sunandha Rajabhat University, academic excellence

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