Search results for: quality violations
9438 Annual and Seasonal Variations in Air Quality Index of the National Capital Region, India
Authors: Surinder Deswal, Vineet Verma
Abstract:
Air Quality Index (AQI) is used as a tool to indicate the level of severity and disseminate the information on air pollution to enable the public to understand the health and environmental impacts of air pollutant concentration levels. The annual and seasonal variation of criteria air pollutants concentration based on the National Ambient Air Quality Monitoring Programme has been conducted for a period of nine years (2006-2014) using the AQI system. AQI was calculated using IND-AQI methodology and Maximum Operator Concept is applied. An attempt has been made to quantify the variations in AQI on an annual and seasonal basis over a period of nine years. Further, year-wise frequency of occurrence of AQI in each category for all the five stations is analysed, which presents in depth analysis of trends over the period of study. The best air quality was observed in the Noida residential area, followed by Noida industrial area during the study period; whereas, Bulandshahar industrial area and Faridabad residential area were observed to have the worst air quality. A shift in the worst air quality from winter to summer season has also been observed during the study period. Further, the level of Respirable Suspended Particulate Matter was found to be above permissible limit at all the stations. The present study helps in enhancing public awareness and calls for the need of immediate measures to be taken to counter-effect the cause of the increasing level of air pollution.Keywords: air quality index, annual trends, criteria pollutants, seasonal variation
Procedia PDF Downloads 2799437 Establishing Quality Evaluation Indicators of Early Education Center for 0~3 Years Old
Authors: Lina Feng
Abstract:
The study aimed at establishing quality evaluation indicators of an early education center for 0~3 years old, and defining the weight system of it. Expert questionnaire and Fuzzy Delphi method were applied. Firstly, in order to ensure the indicators in accordance with the practice of early education, 16 experts were invited as respondents to a preliminary Expert Questionnaire about Quality Evaluation Indicators of Early Education Center for 0~3 Years Old. The indicators were based on relevant studies on quality evaluation indicators of early education centers in China and abroad. Secondly, 20 scholars, kindergarten principals, and educational administrators were invited to form a fuzzy Delphi expert team. The experts’ opinions on the importance of indicators were calculated through triangle fuzzy numbers in order to select appropriate indicators and calculate indicator weights. This procedure resulted in the final Quality Evaluation Indicators of Early education Center for 0~3 Years Old. The Indicators contained three major levels, including 6 first-level indicators, 30 second-level indicators, and 147 third-level indicators. The 6 first-level indicators were health and safety; educational and cultivating activities; development of babies; conditions of the center; management of the center; and collaboration between family and the community. The indicators established by this study could provide suggestions for the high-quality environment for promoting the development of early year children.Keywords: early education center for 0~3 years old, educational management, fuzzy delphi method, quality evaluation indicator
Procedia PDF Downloads 2609436 Evaluation of the Effect of Auriculotherapy on Pain Control and Sleep Quality in Chronic Patients
Authors: Fagner Luiz P. Salles, Janaina C. Oliveira, Ivair P. Cesar
Abstract:
Statement of the Problem: Auriculotherapy (AT) is a TCM technique, which uses seeds instead of needles, based physiologically on the mechanical stimulation of the cranial nerves. In the context of understanding the new concept of health of the WHO, the AT is an integrative approach for achieving Global Health Care so as to achieve the global health care concerns. This study aimed to evaluate the effect of auriculotherapy on pain and sleep quality in patients with chronic pain. Methodology and Theoretical Orientation: This study was performed between February and March 2017 at the Faculdade Estácio de Sá de Vitória, Brazil. The pain evaluation was through VAS in 4 periods: maximum, minimum, average and at the time of evaluation; the evaluation of sleep quality was used the Pittsburgh Sleep Quality Index. Socio-demographic data included: gender, age, use of medication and BMI. All data are presented as mean (standard deviation), Teste Mann-Whitney and T-student with P-values < 0.05 were regarded as significant. Findings: Participated in this study thirty-two individuals with age (M = 43.18, SD = 17.86), the time with pain in years (M = 3.67, SD = 3.68), 81.7% were female, 75% of the individuals used medication and BMI (M = 26.67; SD = 6.20). The pain presented improvement in the maximum level and the average of the pain and sleep quality before did not have statistically significant results. Conclusion and Significance: This study showed that TA is efficacy for reduction levels of pain. However, AT was not effective in improving sleep quality.Keywords: auriculotherapy, chronic pain, sleep quality, integrative approach
Procedia PDF Downloads 2069435 Quality Service Standard of Food and Beverage Service Staff in Hotel
Authors: Thanasit Suksutdhi
Abstract:
This survey research aims to study the standard of service quality of food and beverage service staffs in hotel business by studying the service standard of three sample hotels, Siam Kempinski Hotel Bangkok, Four Seasons Resort Chiang Mai, and Banyan Tree Phuket. In order to find the international service standard of food and beverage service, triangular research, i.e. quantitative, qualitative, and survey were employed. In this research, questionnaires and in-depth interview were used for getting the information on the sequences and method of services. There were three parts of modified questionnaires to measure service quality and guest’s satisfaction including service facilities, attentiveness, responsibility, reliability, and circumspection. This study used sample random sampling to derive subjects with the return rate of the questionnaires was 70% or 280. Data were analyzed by SPSS to find arithmetic mean, SD, percentage, and comparison by t-test and One-way ANOVA. The results revealed that the service quality of the three hotels were in the international level which could create high satisfaction to the international customers. Recommendations for research implementations were to maintain the area of good service quality, and to improve some dimensions of service quality such as reliability. Training in service standard, product knowledge, and new technology for employees should be provided. Furthermore, in order to develop the service quality of the industry, training collaboration between hotel organization and educational institutions in food and beverage service should be considered.Keywords: service standard, food and beverage department, sequence of service, service method
Procedia PDF Downloads 3499434 Assessment of Water Availability and Quality in the Climate Change Context in Urban Areas
Authors: Rose-Michelle Smith, Musandji Fuamba, Salomon Salumu
Abstract:
Water is vital for life. Access to drinking water and sanitation for humans is one of the Sustainable Development Goals (specifically the sixth) approved by United Nations Member States in September 2015. There are various problems identified relating to water: insufficient fresh water, inequitable distribution of water resources, poor water management in certain places on the planet, detection of water-borne diseases due to poor water quality, and the negative impacts of climate change on water. One of the major challenges in the world is finding ways to ensure that people and the environment have enough water resources to sustain and support their existence. Thus, this research project aims to develop a tool to assess the availability, quality and needs of water in current and future situations with regard to climate change. This tool was tested using threshold values for three regions in three countries: the Metropolitan Community of Montreal (Canada), Normandie Region (France) and North Department (Haiti). The WEAP software was used to evaluate the available quantity of water resources. For water quality, two models were performed: the Canadian Council of Ministers of the Environment (CCME) and the Malaysian Water Quality Index (WQI). Preliminary results showed that the ratio of the needs could be estimated at 155, 308 and 644 m3/capita in 2023 for Normandie, Cap-Haitian and CMM, respectively. Then, the Water Quality Index (WQI) varied from one country to another. Other simulations regarding the water availability and quality are still in progress. This tool will be very useful in decision-making on projects relating to water use in the future; it will make it possible to estimate whether the available resources will be able to satisfy the needs.Keywords: climate change, water needs, balance sheet, water quality
Procedia PDF Downloads 739433 A Study on Relationships between Authenticity of Transactions, Quality of Relationships, and Transaction Performances
Authors: Chan Kwon Park, Chae-Bogk Kim, Sung-Min Park
Abstract:
This study is a research on the authenticity of transactions between corporations and quality of their relationships and transaction performances. As the factors of authenticity of transactions, honesty, transparency, customer orientation and consistency were selected; as the factors of quality of relationships, trust and commitment were selected, and as the factors of transactions performances, intention of repeat transactions and switching intention were selected, and on these relationships a hypothesis was established, and verification was conducted. First, the factors of the authenticity of transactions positively influenced the factors of quality of relationships. Thus, a higher level of authenticity of transactions can lead to higher level of trust and commitment. Second, the factors of quality of relationships made a positive influence on the intention of repeat transactions, while a negative influence in the switching intention. Third, it showed that trust and commitment as the factors of quality of relationships functioned partly as the parameter between the authenticity of transactions and transaction performances. Finally, it proved that the factors of the authenticity of transactions improved trust and commitment in transactions between corporations and further improved the intention of repeat transactions while they decreased the switching intention.Keywords: authenticity of transactions, trust, commitment, intention of repeat transactions, switching intention
Procedia PDF Downloads 3699432 Safeguarding Product Quality through Pre-Qualification of Material Manufacturers: A Ship and Offshore Classification Society's Perspective
Authors: Sastry Y. Kandukuri, Isak Andersen
Abstract:
Despite recent advances in the manufacturing sector, quality issues remain a frequent occurrence, and can result in fatal accidents, equipment downtime, and loss of life. Adequate quality is of high importance in high-risk industries such as sea-going vessels and offshore installations in which third party quality assurance and product control play an important essential role in ensuring manufacturing quality of critical components. Classification societies play a vital role in mitigating risk in these industries by making sure that all the stakeholders i.e. manufacturers, builders, and end users are provided with adequate rules and standards that effectively ensures components produced at a high level of quality based on the area of application and risk of its failure. Quality issues have also been linked to the lack of competence or negligence of stakeholders in supply value chain. However, continued actions and regulatory reforms through modernization of rules and requirements has provided additional tools for purchasers and manufacturers to confront these issues. Included among these tools are updated ‘approval of manufacturer class programs’ aimed at developing and implementing a set of standardized manufacturing quality metrics for use by the manufacturer and verified by the classification society. The establishment and collection of manufacturing and testing requirements described in these programs could provide various stakeholders – from industry to vessel owners – with greater insight into the state of quality at a given manufacturing facility, and allow stakeholders to anticipate better and address quality issues while simultaneously reducing unnecessary failures that are costly to the industry. The publication introduces, explains and discusses critical manufacturing and testing requirements set in a leading class society’s approval of manufacturer regime and its rationale and some case studies.Keywords: classification society, manufacturing, materials processing, materials testing, quality control
Procedia PDF Downloads 3549431 Analyzing On-Line Process Data for Industrial Production Quality Control
Authors: Hyun-Woo Cho
Abstract:
The monitoring of industrial production quality has to be implemented to alarm early warning for unusual operating conditions. Furthermore, identification of their assignable causes is necessary for a quality control purpose. For such tasks many multivariate statistical techniques have been applied and shown to be quite effective tools. This work presents a process data-based monitoring scheme for production processes. For more reliable results some additional steps of noise filtering and preprocessing are considered. It may lead to enhanced performance by eliminating unwanted variation of the data. The performance evaluation is executed using data sets from test processes. The proposed method is shown to provide reliable quality control results, and thus is more effective in quality monitoring in the example. For practical implementation of the method, an on-line data system must be available to gather historical and on-line data. Recently large amounts of data are collected on-line in most processes and implementation of the current scheme is feasible and does not give additional burdens to users.Keywords: detection, filtering, monitoring, process data
Procedia PDF Downloads 5579430 Assessment of Water Quality of Euphrates River at Babylon Governorate, for Drinking, Irrigation and general, Using Water Quality Index (Canadian Version) (CCMEWQI)
Authors: Amer Obaid Saud
Abstract:
Water quality index (WQI) is considered as an effective tool in categorization of water resources for its quality and suitability for different uses. The Canadian version of water quality index (CCME WQI) which based on the comparison of the water quality parameters to regulatory standards and give a single value to the water quality of a source was applied in this study to assess the water quality of Euphrates river in Iraq at Babylon Governorate north of Baghdad and determine its suitability for aquatic environment (GWQI), drinking water (PWSI) and irrigation(IWQI). Five stations were selected on the river in Babylon (Euphrates River/AL-Musiab, Hindia barrage, two stations at Hilla city and the fifth station at Al-Hshmeya north of Hilla. Fifteen water samples were collected every month during August 2013 to July 2014 at the study sites and analyzed for the physico-chemical parameters like (Temperature, pH, Electrical Conductivity, Total Dissolved Solids(TDS), Total Suspended Solids(TSS), Total Alkalinity, Total Hardness, Calcium and Magnesium Concentration, some of nutrient like Nitrite, Nitrate, Phosphate also the study of concentration of some heavy metals (Fe, Pb, Zn, Cu, Mn, and Cd) in water and comparison of measures to benchmarks such as guidelines and objectives to assess change in water quality. The result of Canadian version of(CCME .WQI) to assess the irrigation water quality (IWQI) of Euphrates river was (83-good) at site one during second seasonal period while the lowest was (66-Fair) in the second station during the fourth seasonal period, the values of potable water supply index (PWSI)that the highest value was (68-Fair) in the fifth site during the second period while the lowest value (42 -Poor) in the second site during the first seasonal period,the highest value for general water quality (GWQI) was (74-Fair) in site five during the second seasonal period, the lowest value (48-Marginal) in the second site during the first seasonal period. It was observed that the main cause of deterioration in water quality was due to the lack of, unprotected river sites ,high anthropogenic activities and direct discharge of industrial effluent.Keywords: Babylon governorate, Canadian version, water quality, Euphrates river
Procedia PDF Downloads 3979429 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia
Authors: Levan Sabauri
Abstract:
Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.Keywords: audit quality control, audit program, financial statement, perspective analysis
Procedia PDF Downloads 1599428 Supply Chain Analysis with Product Returns: Pricing and Quality Decisions
Authors: Mingming Leng
Abstract:
Wal-Mart has allocated considerable human resources for its quality assurance program, in which the largest retailer serves its supply chains as a quality gatekeeper. Asda Stores Ltd., the second largest supermarket chain in Britain, is now investing £27m in significantly increasing the frequency of quality control checks in its supply chains and thus enhancing quality across its fresh food business. Moreover, Tesco, the largest British supermarket chain, already constructed a quality assessment center to carry out its gatekeeping responsibility. Motivated by the above practices, we consider a supply chain in which a retailer plays the gatekeeping role in quality assurance by identifying defects among a manufacturer's products prior to selling them to consumers. The impact of a retailer's gatekeeping activity on pricing and quality assurance in a supply chain has not been investigated in the operations management area. We draw a number of managerial insights that are expected to help practitioners judiciously consider the quality gatekeeping effort at the retail level. As in practice, when the retailer identifies a defective product, she immediately returns it to the manufacturer, who then replaces the defect with a good quality product and pays a penalty to the retailer. If the retailer does not recognize a defect but sells it to a consumer, then the consumer will identify the defect and return it to the retailer, who then passes the returned 'unidentified' defect to the manufacturer. The manufacturer also incurs a penalty cost. Accordingly, we analyze a two-stage pricing and quality decision problem, in which the manufacturer and the retailer bargain over the manufacturer's average defective rate and wholesale price at the first stage, and the retailer decides on her optimal retail price and gatekeeping intensity at the second stage. We also compare the results when the retailer performs quality gatekeeping with those when the retailer does not. Our supply chain analysis exposes some important managerial insights. For example, the retailer's quality gatekeeping can effectively reduce the channel-wide defective rate, if her penalty charge for each identified de-fect is larger than or equal to the market penalty for each unidentified defect. When the retailer imple-ments quality gatekeeping, the change in the negotiated wholesale price only depends on the manufac-turer's 'individual' benefit, and the change in the retailer's optimal retail price is only related to the channel-wide benefit. The retailer is willing to take on the quality gatekeeping responsibility, when the impact of quality relative to retail price on demand is high and/or the retailer has a strong bargaining power. We conclude that the retailer's quality gatekeeping can help reduce the defective rate for consumers, which becomes more significant when the retailer's bargaining position in her supply chain is stronger. Retailers with stronger bargaining powers can benefit more from their quality gatekeeping in supply chains.Keywords: bargaining, game theory, pricing, quality, supply chain
Procedia PDF Downloads 2779427 Quality of Life Measurements: Evaluation of Intervention Program of Persons with Addiction
Authors: Julie Wittmannová, Petr Šeda
Abstract:
Quality of life measurements (QLF) help to evaluate interventions programs in different groups of persons with special needs. Our presentation deals with QLF of persons with addiction in relation to the physical activity (PA), type of addiction, age, gender and other variables. The aim of presentation is to summarize the basic findings and offer thoughts for questions arose. Methods: SQUALA (Subjective Quality of Life Analysis); SEIQoL (Schedule for the Evaluation of Individual Quality of Life); questionnaire of own construction. The results are evaluated by MannWhitney U test and KruskallWallis ANOVA test (p ≤ 0,05). Sample of 64 participants – clients of aftercare center, aged 18 plus. Findings: Application of the methods SQUALA and SEIQoL in the chosen population seems appropriate, the obtaining information regarding the QLF correlate to intervention program topics, the need of an activelifestyle and health related topics in persons with addiction is visible. Conclusions or Implications: The subjective evaluation of quality of life of Aftercare clients is an important part of evaluation process, especially used to evaluate satisfaction with offered services and programs. Techniques SQUALA and SEIQoL gave us the desired outcomes.Keywords: adapted physical activity, addiction, quality of life, physical activity, aftercare
Procedia PDF Downloads 3299426 Financial Reporting Quality and International Financial Reporting
Authors: Matthias Nnadi
Abstract:
Using samples of 250 large listed firms by market capitalization in China and Hong Kong, we conducted empirical test to determine the impact of regulatory environment on reporting quality following IFRS convergence using three financial reporting measures; earning management, timely loss recognition and value relevance. Our results indicate that accounting data are more value relevant for Hong Kong listed firms than the Chinese A-share firms. The empirical results for timely loss recognition further reveal that there is a larger coefficient estimate on bad news earnings, which suggests that Chines A-share firms are more likely to report losses in a timely manner. The results support the evidence that substantial convergence of IFRS can improve financial reporting quality in a regulated environment such as China. This further supports the expectation that IFRS are relevant to China and has positive effect on its accounting practice and quality.Keywords: reporting, quality, earning, loss, relevance, financial, China, Hong Kong
Procedia PDF Downloads 4609425 Role of Emotional Support and Work Motivation for Quality of Work Life on Balinese Working Women
Authors: Komang Rahayu Indrawati, Ni Wayan Sinthia Widiastuti, Ratna Dewi Santosa
Abstract:
Today the career of Balinese working women has been highly developed where able to work with loyalty and high professionalism. Career for a woman is one conscious choice and a call of conscience, which provides financial support for her family. Career for women can develop their own potencies, intellectually, and socially, so women feel that their role is meaningful and beneficial for herself and others. Emotional support becomes important to understand certainly for women who have multirole like Balinese working women to meet the demands of their role and also enhancing their work motivation and the quality of work life. This research used quantitative research method with questionnaires dissemination to 120 respondents and analyzed using Multiple Regression Analysis. The purpose of this study was to see the role of emotional support for work motivation and quality of work life in working Balinese women. The results of this study showed that emotional support and work motivation give a significant role in the quality of work life on Balinese working women.Keywords: Balinese working women, emotional support, quality of work life, work motivation
Procedia PDF Downloads 1979424 Spatio-temporal Distribution of the Groundwater Quality in the El Milia Plain, Kebir Rhumel Basin, Algeria
Authors: Lazhar Belkhiri, Ammar Tiri, Lotfi Mouni
Abstract:
In this research, we analyzed the groundwater quality index in the El Milia plain, Kebir Rhumel Basin, Algeria. Thirty-three groundwater samples were collected from wells in the El Milia plain during April 2015. In this study, pH and electrical conductivity (EC) were conducted at each sampling well. Eight hydrochemical parameters such as calcium (Ca), magnesium (Mg), sodium (Na), potassium (K), chlorid (Cl), sulfate (SO4), bicarbonate (HCO3), and Nnitrate (NO3) were analysed. The entropy water quality index (EWQI) method was employed to evaluate the groundwater quality in the study area. Moran’s I and the ordinary kriging (OK) interpolation technique were used to examine the spatial distribution pattern of the hydrochemical parameters in the groundwater. It was found that the hydrochemical parameters Ca, Cl, and HCO3 showed strong spatial autocorrelation in the El Milia plain, indicating a spatial dependence and clustering of these parameters in the groundwater. The groundwater quality was evaluated using the entropy water quality index (EWQI). The results showed that approximately 86% of the total groundwater samples in the study area fall within the moderate groundwater quality category. The spatial map of the EWQI values indicated an increasing trend from the south-west to the northeast, following the direction of groundwater flow. The highest EWQI values were observed near El Milia city in the center of the plain. This spatial pattern suggests variations in groundwater quality across the study area, with potentially higher risks near the city center. Therefore, the results obtained in this research provide very useful information to decision-makers.Keywords: entropy water quality index (EWQI), moran’s i, ordinary kriging interpolation, el milia plain
Procedia PDF Downloads 589423 Evaluation of Soil Stiffness and Strength for Quality Control of Compacted Earthwork
Authors: A. Sawangsuriya, T. B. Edil
Abstract:
Microstructure and fabric of soils play an important role on structural properties e.g. stiffness and strength of compacted earthwork. Traditional quality control monitoring based on moisture-density tests neither reflects the variability of soil microstructure nor provides a direct assessment of structural property, which is the ultimate objective of the earthwork quality control. Since stiffness and strength are sensitive to soil microstructure and fabric, any independent test methods that provide simple, rapid, and direct measurement of stiffness and strength are anticipated to provide an effective assessment of compacted earthen materials’ uniformity. In this study, the soil stiffness gauge (SSG) and the dynamic cone penetrometer (DCP) were respectively utilized to measure and monitor the stiffness and strength in companion with traditional moisture-density measurements of various earthen materials used in Thailand road construction projects. The practical earthwork quality control criteria are presented herein in order to assure proper earthwork quality control and uniform structural property of compacted earthworks.Keywords: dynamic cone penetrometer, moisture content, quality control, relative compaction, soil stiffness gauge, structural properties
Procedia PDF Downloads 3589422 The Mediation Impact of Demographic and Clinical Characteristics on the Relationship between Trunk Control and Quality of Life among the Sub-Acute Stroke Population: A Cross-Sectional Study
Authors: Kumar Gular, Viswanathan S., Mastour Saeed Alshahrani, Ravi Shankar Reddy, Jaya Shanker Tedla, Snehil Dixit, Ajay Prasad Gautam, Venkata Nagaraj Kakaraparthi, Devika Rani Sangadala
Abstract:
Background: Despite trunk control’s significant contribution to improving various functional activity components, the independent effect of trunk performance on quality of life is yet to be estimated in stroke survivors. Ascertaining the correlation between trunk control and self-reported quality of life while evaluating the effect of demographic and clinical characteristics on their relationship will guide concerned healthcare professionals in designing ideal rehabilitation protocols during the late sub-acute stroke stage of recovery. The aims of the present research were to (1) investigate the associations of trunk performance with self-rated quality of life and (2) evaluate if age, body mass index (BMI), and clinical characteristics mediate the relationship between trunk motor performance and perceived quality of life in the sub-acute stroke population. Methods: Trunk motor functions and quality of life among the late sub-acute stroke population aged 57.53 ± 6.42 years were evaluated through the trunk Impairment Scale (TIS) and Stroke specific quality of life (SSQOL) questionnaire, respectively. Pearson correlation coefficients and mediation analysis were performed to elucidate the relationship of trunk motor function with quality of life and determine the mediation impact of demographic and clinical characteristics on their association, respectively. Results: The current study observed significant correlations between trunk motor functions (TIS) and quality of life (SSQOL) with r=0.68 (p<0.001). Age, BMI, and type of stroke were detected as potential mediating factors in the association between trunk performance and quality of life. Conclusion: Validated associations between trunk motor functions and perceived quality of life among the late sub-acute stroke population emphasize the importance of comprehensive evaluation of trunk control. Rehabilitation specialists should focus on appropriate strategies to enhance trunk performance anticipating the potential effects of age, BMI, and type of stroke to improve health-related quality of life in stroke survivors.Keywords: sub-acute stroke, quality of life, functional independence, trunk control
Procedia PDF Downloads 769421 Relative Composition of Executive Compensation Packages, Corporate Governance and Financial Reporting Quality
Authors: Philemon Rakoto
Abstract:
Most executive compensation packages consist of four major components: base fixed salary, annual and long-term non-equity incentive plans, share-based and option-based awards and pension value. According to agency theory, the relative composition of executive compensation packages is one of the mechanisms that firms use to align the interests of executives and shareholders in order to mitigate agency costs. This paper tests the effect of the relative composition of executive compensation packages on financial reporting quality. Financial reporting quality is measured by the value relevance of accounting earnings. Corporate governance is a moderating variable in the model. Using data from Canadian firms composing S&P/TSX index of the year 2013 and governance scores based on Board Games, the analysis shows that, only for firms with good governance, there is an optimal level of the proportion of executive equity-based compensation in relation to total compensation that enhances the quality of financial reporting.Keywords: Canada, corporate governance, executive compensation packages, financial reporting quality
Procedia PDF Downloads 3499420 Designing the Procedures of Building and Environment Management for Basic Education Schools by Using Quality Management
Authors: Suppara Charoenpoom
Abstract:
This study focuses on 1) a good-quality management procedures of buildings and environment in schools 2) designing the management procedures and 3) creating an operation manual for the procedures. This study is the combination of qualitative and quantitative research method. Populations in the research were 83 deans and directors of primary and secondary schools from the 10th educational district in Samut Songkram. Sample group was selected from the voluntary deans and directors. There were 14 participants in sample group. Research tools in this study were divided into 2 categories. The first one was data-collecting tools, which were in-depth interview and questionnaires. The second one was the designing tools to help creating management procedures: quality business, quality work procedure and key quality indicator of each activity in schools. All data were analyzed by mean and standard deviation. The result from this study has found out 1 effective process of building and environment management for basic education schools which is called Quality Business Process (QBP) and 7 Quality Work Procedures (QWP). In terms of academic feasibility checkup by experts, the research had shown that new design of building and environment management was approved unanimously. It means that new process of building and environment management in schools works very well and can be adapted. After examining the possibility of management process being used in schools by calculating the mean value among sample group (14 school deans and directors), the mean value was between 0.64-1.00. It means that the new design of building and environment management can be operated effectively in schools. For the satisfaction part, deans and school directors gave the satisfaction score in the highest level (Mean = 4.7372, S.D. = 0.4385).Keywords: buildings, environment, procedures, quality management
Procedia PDF Downloads 2329419 The Differences in Organizational Citizenship Behavior Based on Work Status of Hotels Employees in Bali in Terms of Quality of Work Life
Authors: Ni Wayan Sinthia Widiastuti, Komang Rahayu Indrawati
Abstract:
The increasing number of tourists coming to Bali, causing accommodation facilities, such as hotels have increased. The existence of hotel needs will be the source of labor and cost efficiency, so that hotel management employs employees with different working status. The hospitality industry is one of the sectors that require organizational citizenship behavior because, the main goal of every hotel, in general, was to provide the best service and quality to tourists. The purpose of this study was to determine the differences in organizational citizenship behavior based on work status of employees at the Hotel in Bali in terms of quality of work life. Research sample was chosen randomly through two-stage cluster sampling which succeeds to obtain 126 samples from 11 hotels in Denpasar, Bali. The subjects consisted of 64 employees with Employment Agreement of Uncertain Time or who is often called a permanent employee and 62 employees with Employment Agreement of Certain Time or better known as contract employees, outsourcing, and daily workers. Instruments in this study were the scale of organizational citizenship behavior and the scale of quality of work life. The results of ANCOVA analysis showed there were differences in organizational citizenship behavior based on employee work status in terms of quality of work life. Differences in organizational citizenship behavior and quality of work life based on work status of employees using comparative test was analysis by independent sample t-test shows there were differences in organizational citizenship behavior and quality of work life between employees with different working status in hotels in Bali. The result of the regression analysis showed the functional relationship between quality of work life and organizational citizenship behavior.Keywords: hotel in Bali, organizational citizenship behavior, quality of work life, work status of employees
Procedia PDF Downloads 2849418 Self-Care Behavior and Performance Level Associated with Algerian Chronically Ill Patients
Authors: S. Aberkane, N. Djabali, S. Fafi, A. Baghezza
Abstract:
Chronic illnesses affect many Algerians. It is possible to investigate the impact of illness representations and coping on quality of life and whether illness representations are indirectly associated with quality of life through their influence on coping. This study aims at investigating the relationship between illness perception, coping strategies and quality of life with chronic illness. Illness perceptions are indirectly associated with the quality of life through their influence on coping mediation. A sample of 316 participants with chronic illness living in the region of Batna, Algeria, has been adopted in this study. A correlation statistical analysis is used to determine the relationship between illness perception, coping strategies, and quality of life. Multiple regression analysis was employed to highlight the predictive ability of the dimensions of illness perception and coping strategies on the dependent variables of quality of life, where mediation analysis is considered in the exploration of the indirect effect significance of the mediator. This study provides insights about the relationship between illness perception, coping strategies and quality of life in the considered sample (r = 0.39, p < 0.01). Therefore, it proves that there is an effect of illness identity perception, external and medical attributions related to emotional role, physical functioning, and mental health perceived, and these were fully mediated by the asking for assistance (c’= 0.04, p < 0.05), the guarding (c’= 0.00, p < 0.05), and the task persistence strategy (c’= 0.05, p < 0.05). The findings imply partial support for the common-sense model of illness representations in a chronic illness population. Directions for future research are highlighted, as well as implications for psychotherapeutic interventions which target unhelpful beliefs and maladaptive coping strategies (e.g., cognitive behavioral therapy).Keywords: chronic illness, coping, illness perception, quality of life, self- regulation model
Procedia PDF Downloads 2239417 The Study of Personal Participation in Educational Quality Assurance: Case Study of Programs in Graduate School, Suan Sunandha Rajabhat University
Authors: Nopadol Burananat, Kedsara Tripaichayonsak
Abstract:
This research aims to study the level of expectations and participation of personnel in implementing educational quality assurance of programs in Graduate School, Rajabhat Suan Sunandha University. The sample used in this study is 60 participants. The tool used for data collection is a questionnaire constructed by the researcher. The analysis is done by frequency, percentage, mean and standard deviation. It was found that the level of expectations personnel in Graduate School, Suan Sunandha Rajabhat University in implementing educational quality assurance is at high level. The category which received the most score is Action, followed by Check, Do and Plan, respectively. For the level of participation of personnel at program level of Graduate School, Suan Sunandha Rajabhat University in implementing educational quality assurance, the overall score is at high level. The category which received the most score is Action, followed by Do, Check and Plan, respectively.Keywords: participation, implementation of educational quality assurance, educational quality assurance, expectations and participation
Procedia PDF Downloads 3829416 Bone Mineral Density and Quality, Body Composition of Women in the Postmenopausal Period
Authors: Vladyslav Povoroznyuk, Oksana Ivanyk, Nataliia Dzerovych
Abstract:
In the diagnostics of osteoporosis, the gold standard is considered to be bone mineral density; however, X-ray densitometry is not an accurate indicator of osteoporotic fracture risk under all circumstances. In this regard, the search for new methods that could determine the indicators not only of the mineral density, but of the bone tissue quality, is a logical step for diagnostic optimization. One of these methods is the evaluation of trabecular bone quality. The aim of this study was to examine the quality and mineral density of spine bone tissue, femoral neck, and body composition of women depending on the duration of the postmenopausal period, to determine the correlation of body fat with indicators of bone mineral density and quality. The study examined 179 women in premenopausal and postmenopausal periods. The patients were divided into the following groups: Women in the premenopausal period and women in the postmenopausal period at various stages (early, middle, late postmenopause). A general examination and study of the above parameters were conducted with General Electric X-ray densitometer. The results show that bone quality and mineral density probably deteriorate with advancing of postmenopausal period. Total fat and lean mass ratio is not likely to change with age. In the middle and late postmenopausal periods, the bone tissue mineral density of the spine and femoral neck increases along with total fat mass.Keywords: osteoporosis, bone tissue mineral density, bone quality, fat mass, lean mass, postmenopausal osteoporosis
Procedia PDF Downloads 3429415 Study the Influence of the Type of Cast Iron Chips on the Quality of Briquettes Obtained with Controlled Impact
Authors: Dimitar N. Karastoianov, Stanislav D. Gyoshev, Todor N. Penchev
Abstract:
Preparation of briquettes of metal chips with good density and quality is of great importance for the efficiency of this process. In this paper are presented the results of impact briquetting of grey cast iron chips with rectangular shape and dimensions 15x25x1 mm. Density and quality of briquettes of these chips are compared with those obtained in another work of the authors using cast iron chips with smaller sizes. It has been found that by using a rectangular chips with a large size are produced briquettes with a very low density and poor quality. From the photographs taken by X-ray tomography, it is clear that the reason for this is the orientation of the chip in the peripheral wall of the briquettes, which does not allow of the air to escape from it. It was concluded that in order to obtain briquettes of cast iron chips with a large size, these chips must first be ground, for example in a small ball mill.Keywords: briquetting, chips, impact, rocket engine
Procedia PDF Downloads 5229414 Effective Urban Design on Environmental Quality Improvement of Historical Textures: A Case Study on Khajeh Khezr Neighborhood in Kerman City
Authors: Saman Sobhani
Abstract:
Historical neighborhoods have special values inside them, and, in addition to inducing a sense of collective memories, they have to have some criteria in respect of achieving desirable environmental quality in order for citizens to live. From the perspective of urban planners and designers, a neighborhood as an urban space has to satisfy various needs of citizens in terms of activities as well as their spiritual requirements. In the research based on the component of environmental quality in one of the neighborhoods with historical value resulting from the theoretical model presented (functional-structural, physical-spatial, and substantive), integrated analysis has been performed on the Khajeh Khezr neighborhood in Kerman. Then, after studying the weaknesses and strengths points of it based on the AIDA model, some mechanisms have been presented to promote environmental quality based on neighborhood organization, and related urban design projects have been defined accordingly. Analyzing the findings shows that inhabitants in the Khajeh Khezr neighborhood are not much satisfied with the quality of the urban environment of the neighborhood. In the research, the descriptive-analytical method and review of texts have been used in the form of library studies, and case study has been applied as well as observation and questionnaire in the form of field studies.Keywords: environmental quality, Kerman, Khajeh Khezr, neighborhood
Procedia PDF Downloads 839413 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
Abstract:
The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.Keywords: accruals, earnings quality, IFRS, information comparability
Procedia PDF Downloads 1689412 Groundwater Quality Assessment Using Water Quality Index and Geographical Information System Techniques: A Case Study of Busan City, South Korea
Authors: S. Venkatramanan, S. Y. Chung, S. Selvam, E. E. Hussam, G. Gnanachandrasamy
Abstract:
The quality of groundwater was evaluated by major ions concentration around Busan city, South Korea. The groundwater samples were collected from 40 wells. The order of abundance of major cations concentration in groundwater is Na > Ca > Mg > K, in case of anions are Cl > HCO₃ > SO₄ > NO₃ > F. Based on Piper’s diagram Ca (HCO₃)₂, CaCl₂, and NaCl are the leading groundwater types. While Gibbs diagram suggested that most of groundwater samples belong to rock-weathering zone. Hydrogeochemical condition of groundwater in this city is influenced by evaporation, ion exchange and dissolution of minerals. Water Quality Index (WQI) revealed that 86 % of the samples belong to excellent, 2 % good, 4 % poor to very poor and 8 % unsuitable categories. The results of sodium absorption ratio (SAR), Permeability Index (PI), Residual Sodium Carbonate (RSC) and Magnesium Hazard (MH) exhibit that most of the groundwater samples are suitable for domestic and irrigation purposes.Keywords: WQI (Water Quality Index), saturation index, groundwater types, ion exchange
Procedia PDF Downloads 2629411 User-Perceived Quality Factors for Certification Model of Web-Based System
Authors: Jamaiah H. Yahaya, Aziz Deraman, Abdul Razak Hamdan, Yusmadi Yah Jusoh
Abstract:
One of the most essential issues in software products is to maintain it relevancy to the dynamics of the user’s requirements and expectation. Many studies have been carried out in quality aspect of software products to overcome these problems. Previous software quality assessment models and metrics have been introduced with strengths and limitations. In order to enhance the assurance and buoyancy of the software products, certification models have been introduced and developed. From our previous experiences in certification exercises and case studies collaborating with several agencies in Malaysia, the requirements for user based software certification approach is identified and demanded. The emergence of social network applications, the new development approach such as agile method and other varieties of software in the market have led to the domination of users over the software. As software become more accessible to the public through internet applications, users are becoming more critical in the quality of the services provided by the software. There are several categories of users in web-based systems with different interests and perspectives. The classifications and metrics are identified through brain storming approach with includes researchers, users and experts in this area. The new paradigm in software quality assessment is the main focus in our research. This paper discusses the classifications of users in web-based software system assessment and their associated factors and metrics for quality measurement. The quality model is derived based on IEEE structure and FCM model. The developments are beneficial and valuable to overcome the constraints and improve the application of software certification model in future.Keywords: software certification model, user centric approach, software quality factors, metrics and measurements, web-based system
Procedia PDF Downloads 4059410 Assessing the Quality of Maternity Care in Sub-Saharan Africa Using the Donabedian Quality of Care Framework: A Systematic Scoping Review
Authors: Bernice Boafoaa Gyapong, Anne Jones, Sam Bassett, Janet Anderson
Abstract:
Background: Maternal mortality and morbidity are global concerns, especially in sub-Saharan Africa (SSA). Most maternal mortalities occur at the time of birth. Quality intrapartum care is essential for improving maternal and newborn health outcomes. This scoping review aimed to assess and describe the quality of care during childbirth in SSA to provide an overview of the regional trend of the quality of intrapartum care, the challenges to quality care provision, and identify research gaps. Methods: A scoping review based on Arksey and O’Malley’s scoping review framework was conducted. Medline, CINAHL, PsycINFO, and maternal-infant databases were searched to identify the relevant studies for this review. A narrative summary was presented using themes based on the Donabedian structure, process, and outcome quality of care model. Results: A total of five hundred and forty-seven (547) publications were identified. Fifty-six (56) studies conducted in twenty (20) countries were included in the review. Thirty-four (34) were quantitative, sixteen (16) were qualitative, and six (6) were mixed methods. Most of the studies were related to the process component of quality of care. The provision of emergency obstetric care services, infrastructure, and availability of essential staff and equipment for perinatal care was inadequate in many facilities, particularly rural and peripheral health facilities. Many women experienced disrespectful care during childbirth. Routine care during labour and delivery was observed to be sub-optimal, yet some women reported high satisfaction with care. The use of health facilities for delivery was lower in health centres compared to hospitals. Conclusion: There are variations in the quality of maternity care provided in SSA. Intrapartum care quality is generally deficient in SSA, particularly in peripheral health facilities, health centres, and community clinics. Many of the quality-of-care issues identified are related to the structure component. Stakeholders must develop interventions that comprehensively address these interrelated issues to improve maternal healthcare quality, especially in primary healthcare facilities.Keywords: quality of care, maternity health, Sub-Saharan Africa, intrapartum
Procedia PDF Downloads 679409 Synchronous Reference Frame and Instantaneous P-Q Theory Based Control of Unified Power Quality Conditioner for Power Quality Improvement of Distribution System
Authors: Ambachew Simreteab Gebremedhn
Abstract:
Context: The paper explores the use of synchronous reference frame theory (SRFT) and instantaneous reactive power theory (IRPT) based control of Unified Power Quality Conditioner (UPQC) for improving power quality in distribution systems. Research Aim: To investigate the performance of different control configurations of UPQC using SRFT and IRPT for mitigating power quality issues in distribution systems. Methodology: The study compares three control techniques (SRFT-IRPT, SRFT-SRFT, IRPT-IRPT) implemented in series and shunt active filters of UPQC. Data is collected under various control algorithms to analyze UPQC performance. Findings: Results indicate the effectiveness of SRFT and IRPT based control techniques in addressing power quality problems such as voltage sags, swells, unbalance, harmonics, and current harmonics in distribution systems. Theoretical Importance: The study provides insights into the application of SRFT and IRPT in improving power quality, specifically in mitigating unbalanced voltage sags, where conventional methods fall short. Data Collection: Data is collected under various control algorithms using simulation in MATLAB Simulink and real-time operation executed with experimental results obtained using RT-LAB. Analysis Procedures: Performance analysis of UPQC under different control algorithms is conducted to evaluate the effectiveness of SRFT and IRPT based control techniques in mitigating power quality issues. Questions Addressed: How do SRFT and IRPT based control techniques compare in improving power quality in distribution systems? What is the impact of using different control configurations on the performance of UPQC? Conclusion: The study demonstrates the efficacy of SRFT and IRPT based control of UPQC in mitigating power quality issues in distribution systems, highlighting their potential for enhancing voltage and current quality.Keywords: power quality, UPQC, shunt active filter, series active filter, non-linear load, RT-LAB, MATLAB
Procedia PDF Downloads 6