Search results for: powder quality
10070 Defect Management Life Cycle Process for Software Quality Improvement
Authors: Aedah Abd Rahman, Nurdatillah Hasim
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Software quality issues require special attention especially in view of the demands of quality software product to meet customer satisfaction. Software development projects in most organisations need proper defect management process in order to produce high quality software product and reduce the number of defects. The research question of this study is how to produce high quality software and reducing the number of defects. Therefore, the objective of this paper is to provide a framework for managing software defects by following defined life cycle processes. The methodology starts by reviewing defects, defect models, best practices and standards. A framework for defect management life cycle is proposed. The major contribution of this study is to define a defect management road map in software development. The adoption of an effective defect management process helps to achieve the ultimate goal of producing high quality software products and contributes towards continuous software process improvement.Keywords: defects, defect management, life cycle process, software quality
Procedia PDF Downloads 30610069 Development of Quality Assessment Tool to Gauge Fire Response Activities of Emergency Personnel in Denmark
Authors: Jennifer E. Lynette
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The purpose of this study is to develop a nation-wide assessment tool to gauge the quality and efficiency of response activities by emergency personnel to fires in Denmark. Current fire incident reports lack detailed information that can lead to breakthroughs in research and improve emergency response efforts. Information generated from the report database is analyzed and assessed for efficiency and quality. By utilizing information collection gaps in the incident reports, an improved, indepth, and streamlined quality gauging system is developed for use by fire brigades. This study pinpoints previously unrecorded factors involved in the response phases of a fire. Variables are recorded and ranked based on their influence to event outcome. By assessing and measuring these data points, quality standards are developed. These quality standards include details of the response phase previously overlooked which individually and cumulatively impact the overall success of a fire response effort. Through the application of this tool and implementation of associated quality standards at Denmark’s fire brigades, there is potential to increase efficiency and quality in the preparedness and response phases, thereby saving additional lives, property, and resources.Keywords: emergency management, fire, preparedness, quality standards, response
Procedia PDF Downloads 32610068 Hydrochemical Assessment and Quality Classification of Water in Torogh and Kardeh Dam Reservoirs, North-East Iran
Authors: Mojtaba Heydarizad
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Khorasan Razavi is the second most important province in north-east of Iran, which faces a water shortage crisis due to recent droughts and huge water consummation. Kardeh and Torogh dam reservoirs in this province provide a notable part of Mashhad metropolitan (with more than 4.5 million inhabitants) potable water needs. Hydrochemical analyses on these dam reservoirs samples demonstrate that MgHCO3 in Kardeh and CaHCO3 and to lower extent MgHCO3 water types in Torogh dam reservoir are dominant. On the other hand, Gibbs binary diagram demonstrates that rock weathering is the main factor controlling water quality in dam reservoirs. Plotting dam reservoir samples on Mg2+/Na+ and HCO3-/Na+ vs. Ca2+/ Na+ diagrams demonstrate evaporative and carbonate mineral dissolution is the dominant rock weathering ion sources in these dam reservoirs. Cluster Analyses (CA) also demonstrate intense role of rock weathering mainly (carbonate and evaporative minerals dissolution) in water quality of these dam reservoirs. Studying water quality by the U.S. National Sanitation Foundation (NSF) WQI index NSF-WQI, Oregon Water Quality Index (OWQI) and Canadian Water Quality Index DWQI index show moderate and good quality.Keywords: hydrochemistry, water quality classification, water quality indexes, Torogh and Kardeh dam reservoir
Procedia PDF Downloads 25410067 Evaluating Factors Influencing Information Quality in Large Firms
Authors: B. E. Narkhede, S. K. Mahajan, B. T. Patil, R. D. Raut
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Information quality is a major performance measure for an Enterprise Resource Planning (ERP) system of any firm. This study identifies various critical success factors of information quality. The effect of various critical success factors like project management, reengineering efforts and interdepartmental communications on information quality is analyzed using a multiple regression model. Here quantitative data are collected from respondents from various firms through structured questionnaire for assessment of the information quality, project management, reengineering efforts and interdepartmental communications. The validity and reliability of the data are ensured using techniques like factor analysis, computing of Cronbach’s alpha. This study gives relative importance of each of the critical success factors. The findings suggest that among the various factors influencing information quality careful reengineering efforts are the most influencing factor. This paper gives clear insight to managers and practitioners regarding the relative importance of critical success factors influencing information quality so that they can formulate a strategy at the beginning of ERP system implementation.Keywords: Enterprise Resource Planning (ERP), information systems (IS), multiple regression, information quality
Procedia PDF Downloads 33210066 Tribological Properties of Different Mass Ratio High Velocity Oxygen Fuel-Sprayed Al₂O₃-TiO₂ Coatings on Ti-6Al-4V Alloy
Authors: Mehmet Fahri Sarac, Gokcen Akgun
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Ti–6Al–4V alloys are widely used in biomedical industries because of its attractive mechanical and physicochemical properties. However, they have poor wear resistance. High velocity oxygen fuel (HVOF) coatings were investigated as a way to improve the wear resistance of this alloy. In this paper, different mass ratio of Al₂O₃-TiO₂ powders (60/40, 87/13 and 97/3) was employed to enhance the tribological properties of Ti–6Al–4V. The tribological behavior was investigated by wear tests using ball-on-disc and pin-on-disc tribometer. The microstructures of the contact surfaces were determined by a scanning electron microscopy before and after the test to study the wear mechanism. Uncoated and coated surfaces after wear test are also subjected to micro-hardness tests. The tribological test results showed that the microhardness, friction and wear resistance of coated Ti-6Al-4V alloys increases by increasing TiO₂ content in the powder composite when other experimental conditions were constant. Finally, Al₂O₃-TiO₂ powder composites for the investigated conditions, both coating samples had satisfactory values of friction and wear resistance, and they could be suitable candidates for Ti–6Al–4V material.Keywords: HVOF (High Velocity Oxygen Fuel), Al₂O₃-TiO₂, Ti-6Al-4V, tribology
Procedia PDF Downloads 19510065 Identification of Active Phytocomponents in the Ethyl Acetate Extract of Glycosmis pentaphylla Retz. DC by Using GC-MS
Authors: M. Sivakumar, D. Chamundeeswari
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Glycosmis pentaphylla is one of the medicinally important plants belonging to the family Rutaceae, commonly known as “Anam or Panal” in Tamil. Traditionally, leaves are useful in fever, hepatopathy, eczema, skin disease, helminthiasis, wounds, and erysipelas. The fruits are sweet and are useful in vitiated conditions of vata, kapha, cough, and bronchitis. The roots are good for facial inflammations, rheumatism, jaundice, and anemia. The preliminary phytochemical investigations indicated the presence of alkaloids, terpenoids, flavonoids, tannins, sugar, glycoside, and phenolic compounds. In the present study, the root part of Glycosmis pentaphylla was used, and the root was collected from Western Ghats of South India. The root was sun/shade dried and pulverized to powder in a mechanical grinder. The powder was successively extracted with various solvents, and the ethyl acetate extract of Glycosmis pentaphylla has been subjected to the GC-MS analysis. Amongst the 46 chemical constituents identified from this plant, three major phytoconstituents were reported for the first time. Marmesin, a furanocumarin compound with the chemical structure 7H-Furo (3,2-G) (1)Benzopyran-7-one,2,3–dihydro–2 - (1-Hydroxy-1methylethyl)-(s) is one of the three compounds identified for the first time at the concentration of 11-60% in ethyl acetate extract of Glycosmis pentaphylla. Others include, Beta.-Fagarine (4.71%) and Paverine (13.08%).Keywords: ethyl acetate extract, Glycosmis pentaphylla, GC-MS analysis, Phytochemicals
Procedia PDF Downloads 30010064 Management as a Proxy for Firm Quality
Authors: Petar Dobrev
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There is no agreed-upon definition of firm quality. While profitability and stock performance often qualify as popular proxies of quality, in this project, we aim to identify quality without relying on a firm’s financial statements or stock returns as selection criteria. Instead, we use firm-level data on management practices across small to medium-sized U.S. manufacturing firms from the World Management Survey (WMS) to measure firm quality. Each firm in the WMS dataset is assigned a mean management score from 0 to 5, with higher scores identifying better-managed firms. This management score serves as our proxy for firm quality and is the sole criteria we use to separate firms into portfolios comprised of high-quality and low-quality firms. We define high-quality (low-quality) firms as those firms with a management score of one standard deviation above (below) the mean. To study whether this proxy for firm quality can identify better-performing firms, we link this data to Compustat and The Center for Research in Security Prices (CRSP) to obtain firm-level data on financial performance and monthly stock returns, respectively. We find that from 1999 to 2019 (our sample data period), firms in the high-quality portfolio are consistently more profitable — higher operating profitability and return on equity compared to low-quality firms. In addition, high-quality firms also exhibit a lower risk of bankruptcy — a higher Altman Z-score. Next, we test whether the stocks of the firms in the high-quality portfolio earn superior risk-adjusted excess returns. We regress the monthly excess returns on each portfolio on the Fama-French 3-factor, 4-factor, and 5-factor models, the betting-against-beta factor, and the quality-minus-junk factor. We find no statistically significant differences in excess returns between both portfolios, suggesting that stocks of high-quality (well managed) firms do not earn superior risk-adjusted returns compared to low-quality (poorly managed) firms. In short, our proxy for firm quality, the WMS management score, can identify firms with superior financial performance (higher profitability and reduced risk of bankruptcy). However, our management proxy cannot identify stocks that earn superior risk-adjusted returns, suggesting no statistically significant relationship between managerial quality and stock performance.Keywords: excess stock returns, management, profitability, quality
Procedia PDF Downloads 9310063 The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise
Authors: Khawla Hlel
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Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.Keywords: critical audit matters, audit committee, information quality, Tunisian firms
Procedia PDF Downloads 8510062 An Investigation of Interdisciplinary Techniques for Assessment of Water Quality in an Industrial Area
Authors: Priti Saha, Biswajit Paul
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Rapid urbanization and industrialization have increased the demand of groundwater. However, the present era has evident an enormous level of groundwater pollution. Therefore, water quality assessment is paramount importance to evaluate its suitability for drinking, irrigation and industrial use. This study focus to evaluate the groundwater quality of an industrial city in eastern India through interdisciplinary techniques. The multi-purpose Water Quality Index (WQI) assess the suitability for drinking as well as irrigation of forty sampling locations, where 2.5% and 15% of sampling locations have excellent water quality (WQI:0-25) as well as 15% and 40% have good quality (WQI:25-50), which represents its suitability for drinking and irrigation respectively. However, the industrial water quality was assessed through Ryznar Stability Index (LSI), which affirmed that only 2.5% of sampling locations have neither corrosive nor scale forming properties (RSI: 6.2-6.8). These techniques with the integration of geographical information system (GIS) for spatial assessment indorsed its effectiveness to identify the regions where the water bodies are suitable to use for drinking, irrigation as well as industrial activities. Further, the sources of these contaminants were identified through factor analysis (FA), which revealed that both the geogenic as well as anthropogenic sources were responsible for groundwater pollution. This research demonstrates the effectiveness of statistical and GIS techniques for the analysis of environmental contaminants.Keywords: groundwater, water quality analysis, water quality index, WQI, factor analysis, FA, spatial assessment
Procedia PDF Downloads 19410061 Quality Education for the Poor People: Strategy of Islamic Education in the Medium Community
Authors: Naufal Ahmad Rijalul Alam
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This article presents a quality of education for the poor people in Indonesia and the offering of strategy to be done. It also investigates the influence of Islamic Education which stands behind the religious values in developing effort of government to respond the problem with using humanities approaches in medium society. The offering strategy resulted in four agenda: 1) building a shared commitment, 2) encouraging the improvement of the quality of public and private schools, 3) encouraging the use of 'the indicator of disaffection' for gifted children, and 4) encouraging the enlargement of vocational training centers and polytechnics. The conclusion is that the quality of education can be increased with these four agenda, although they are not too easy because it deals with other factors such as the economy, politics, and culture which is happening in the country.Keywords: quality education, poor people, strategy of Islamic education, medium community
Procedia PDF Downloads 48010060 Monitoring the Effect of Deep Frying and the Type of Food on the Quality of Oil
Authors: Omar Masaud Almrhag, Frage Lhadi Abookleesh
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Different types of food like banana, potato and chicken affect the quality of oil during deep fat frying. The changes in the quality of oil were evaluated and compared. Four different types of edible oils, namely, corn oil, soybean, canola, and palm oil were used for deep fat frying at 180°C ± 5°C for 5 h/d for six consecutive days. A potato was sliced into 7-8 cm length wedges and chicken was cut into uniform pieces of 100 g each. The parameters used to assess the quality of oil were total polar compound (TPC), iodine value (IV), specific extinction E1% at 233 nm and 269 nm, fatty acid composition (FAC), free fatty acids (FFA), viscosity (cp) and changes in the thermal properties. Results showed that, TPC, IV, FAC, Viscosity (cp) and FFA composition changed significantly with time (P< 0.05) and type of food. Significant differences (P< 0.05) were noted for the used parameters during frying of the above mentioned three products.Keywords: frying potato, chicken, frying deterioration, quality of oil
Procedia PDF Downloads 42010059 Variation in Youth and Family Experiences of System of Care Principles in Community Mental Health
Authors: James D. Beauchemin
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This study tested whether youth mental health care quality, operationalized as the extent to which youth and families experienced system-of-care principles in service interactions with providers, varied by level of youth need after adjusting for sociodemographic and treatment factors. The relationship of quality to clinical outcomes was also examined. Using administrative data and cross-sectional surveys from a stratified random sample of 1,124 caregivers of youths ages 5 to 20 within a statewide system-of-care, adjusted analyses indicated youths with the most intensive needs were significantly less likely to experience high-quality care (51% vs. 63%, p=0.016), with marked deficits on 6 of 9 items. Receipt of lower-quality care predicted less improvement in youth functioning. Despite considerable effort to develop systems-of-care for youths with the most severe mental health needs, these data suggest quality disparities remain for the most impaired youths. Policy and intervention development may be needed to improve the quality of care for this population.Keywords: system-of-care, adherence, mental health, youth
Procedia PDF Downloads 15410058 Total Quality Management and Competitive Advantage in Companies
Authors: Malki Fatima Zahra Nadia, Kellal Cheiimaa, Brahimi Houria
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Total Quality Management (TQM) is one of the most important modern management systems in marketing, that help organizations to survive and remain competitive in the dynamic market with frequent changes. It assists them in gaining a competitive advantage, growth, and excellence compared to their competitors. To understand the impact of TQM on competitive advantage in economic companies, a study was conducted in Ooredoo Telecommunications Company. A questionnaire was designed and distributed to OOredoo' 75 employees in each of the departments of leadership, quality assurance, quality control, research and development, production, customer service, Similarly, resulting in the retrieval of 72 questionnaires. To analyze the descriptive results of the study, the SPSS software version 25 was used. Additionally, Structural Equation Modeling (SEM) with the help of Smart Pls4 software was utilized to test the study's hypotheses. The study concluded that there is an impact between total quality management and competitive advantage in Ooredoo company to different degrees. On this basis, the study recommended the need to implement the total quality management system at the level of all organizations and in various fields.Keywords: total quality management, ISO system, competitive advantage, competitive strategies
Procedia PDF Downloads 7310057 Assessing Water Quality Using GIS: The Case of Northern Lebanon Miocene Aquifer
Authors: M. Saba, A. Iaaly, E. Carlier, N. Georges
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This research focuses on assessing the ground water quality of Northern Lebanon affected by saline water intrusion. The chemical, physical and microbiological parameters were collected in various seasons spanning over the period of two years. Results were assessed using Geographic Information System (GIS) due to its visual capabilities in presenting the pollution extent in the studied region. Future projections of the excessive pumping were also simulated using GIS in order to assess the extent of the problem of saline intrusion in the near future.Keywords: GIS, saline water, quality control, drinkable water quality standards, pumping
Procedia PDF Downloads 36310056 Characterization and Effect of Using Pumpkin Seeds Oil Methyl Ester (PSME) as Fuel in a LHR Diesel Engine
Authors: Hanbey Hazar, Hakan Gul, Ugur Ozturk
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In order to decrease the hazardous emissions of the internal combustion engines and to improve the combustion and thermal efficiency, thermal barrier coatings are applied. In this experimental study, cylinder, piston, exhaust, and inlet valves which are combustion chamber components have been coated with a ceramic material, and this earned the engine LHR feature. Cylinder, exhaust and inlet valves of the diesel engine used in the tests were coated with ekabor-2 commercial powder, which is a ceramic material, to a thickness of 50 µm, by using the boriding method. The piston of a diesel engine was coated in 300 µm thickness with bor-based powder by using plasma coating method. Pumpkin seeds oil methyl ester (PSME) was produced by the transesterification method. In addition, dimethoxymethane additive materials were used to improve the properties of diesel fuel, pumpkin seeds oil methyl ester (PSME) and its mixture. Dimethoxymethane was blended with test fuels, which was used as a pilot fuel, at the volumetric ratios of 4% and 8%. Due to thermal barrier coating, the diesel engine's CO, HC, and smoke density values decreased; but, NOx and exhaust gas temperature (EGT) increased.Keywords: boriding, diesel engine, exhaust emission, thermal barrier coating
Procedia PDF Downloads 47710055 Mechanical Characterization and Metallography of Sintered Aluminium-Titanium Diboride Metal Matrix Composite
Authors: Sai Harshini Irigineni, Suresh Kumar Reddy Narala
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The industrial applicability of aluminium metal matrix composites (AMMCs) has been rapidly growing due to their exceptional materials traits such as low weight, high strength, excellent thermal performance, and corrosion resistance. The increasing demand for AMMCs in automobile, aviation, aerospace and defence ventures has opened up windows of opportunity for the development of processing methods that facilitate low-cost production of AMMCs with superior properties. In the present work, owing to its economy, efficiency, and suitability, powder metallurgy (P/M) technique was employed to develop AMMCs with pure aluminium as matrix material and titanium diboride (TiB₂) as reinforcement. AMMC samples with different weight compositions (Al-0.1%TiB₂, Al-5%TiB₂, Al-10%TiB₂, and Al-15% TiB₂) were prepared through hot press compacting followed by traditional sintering. The developed AMMC was subjected to metallographic studies and mechanical characterization. Experimental evidences show significant improvement in mechanical properties such as tensile strength, hardness with increasing reinforcement content. The current study demonstrates the superiority of AMMCs over conventional metals and alloys and the results obtained may be of immense in material selection for different structural applications.Keywords: AMMCs, mechanical characterization, powder metallurgy, TiB₂
Procedia PDF Downloads 13110054 Alternative Funding Strategies for Tertiary Education in Nigeria: Quest for Improved Quality of Teaching and Learning
Authors: Temitayo Olaitan
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There is a growing concern about the quality of Nigerian tertiary education. This paper maintains that quality in tertiary education relates to the development of intellectual independence, which sharpens the minds of the individual and helps transform the society economically, socially and politically. However, the paper underscores underfunding as a critical challenge to the quality of teaching and learning in tertiary education. To this end, this paper emphasizes the role of internally generated revenue (IGR) and other alternative funding strategies (public-private partnership) as inevitable for quality tertiary education. This paper hinges on stakeholders approach as a means of ensuring quality teaching and learning in tertiary education. This paper recommends that school managers should seek professional and more efficient ways of developing their revenue generating systems. It also recommends that institutions should restructure to accommodate an alternative funding strategy such as private/corporate sponsorship to ensure that sustainable initiatives are created. The paper concludes that Nigerian government should come up with a policy on how private sectors should support in improving the quality of tertiary education through active participation in funding and physical facilities development in Nigerian higher institutions of learning.Keywords: alternative funding, budgetary allocation, quality education, tertiary education
Procedia PDF Downloads 45910053 Finite Element Analysis of Mechanical Properties of Additively Manufactured 17-4 PH Stainless Steel
Authors: Bijit Kalita, R. Jayaganthan
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Additive manufacturing (AM) is a novel manufacturing method which provides more freedom in design, manufacturing near-net-shaped parts as per demand, lower cost of production, and expedition in delivery time to market. Among various metals, AM techniques, Laser Powder Bed Fusion (L-PBF) is the most prominent one that provides higher accuracy and powder proficiency in comparison to other methods. Particularly, 17-4 PH alloy is martensitic precipitation hardened (PH) stainless steel characterized by resistance to corrosion up to 300°C and tailorable strengthening by copper precipitates. Additively manufactured 17-4 PH stainless steel exhibited a dendritic/cellular solidification microstructure in the as-built condition. It is widely used as a structural material in marine environments, power plants, aerospace, and chemical industries. The excellent weldability of 17-4 PH stainless steel and its ability to be heat treated to improve mechanical properties make it a good material choice for L-PBF. In this study, the microstructures of martensitic stainless steels in the as-built state, as well as the effects of process parameters, building atmosphere, and heat treatments on the microstructures, are reviewed. Mechanical properties of fabricated parts are studied through micro-hardness and tensile tests. Tensile tests are carried out under different strain rates at room temperature. In addition, the effect of process parameters and heat treatment conditions on mechanical properties is critically reviewed. These studies revealed the performance of L-PBF fabricated 17–4 PH stainless-steel parts under cyclic loading, and the results indicated that fatigue properties were more sensitive to the defects generated by L-PBF (e.g., porosity, microcracks), leading to the low fracture strains and stresses under cyclic loading. Rapid melting, solidification, and re-melting of powders during the process and different combinations of processing parameters result in a complex thermal history and heterogeneous microstructure and are necessary to better control the microstructures and properties of L-PBF PH stainless steels through high-efficiency and low-cost heat treatments.Keywords: 17–4 PH stainless steel, laser powder bed fusion, selective laser melting, microstructure, additive manufacturing
Procedia PDF Downloads 11710052 Urban Sustainable Development Based on Habitat Quality Evolution: A Case Study in Chongqing, China
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Over the last decade or so, China's urbanization has shown a rapid development trend. At the same time, it has also had a great negative impact on the habitat quality. Therefore, it is of great significance to study the impact of land use change on the level of habitat quality in mountain cities for sustainable urban development. This paper analyzed the spatial and temporal land use changes in Chongqing from 2010 to 2020 using ArcGIS 10.6, as well as the evolutionary trend of habitat quality during this period based on the InVEST 3.13.0, to obtain the impact of land use changes on habitat quality. The results showed that the habitat quality in the western part of Chongqing decreased significantly between 2010 and 2020, while the northeastern and southeastern parts remained stable. The main reason for this is the continuous expansion of urban construction land in the western area, which leads to serious habitat fragmentation and the continuous decline of habitat quality. while, in the northeast and southeast areas, due to the greater emphasis on ecological priority and urban-rural coordination in the development process, land use change is characterized by a benign transfer, which maintains the urbanization process while maintaining the coordinated development of habitat quality. This study can provide theoretical support for the sustainable development of mountain cities.Keywords: mountain cities, ecological environment, habitat quality, sustainable development
Procedia PDF Downloads 8410051 Measuring Quality of Service in King Khalid International Airport
Authors: T. M. Al Muhareb
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Any organization should take into consideration the customers’ satisfaction while providing any service to their customers. The quality of services is always considered as the main aspect that attracts the customers’ attention and helps the airports to develop their services and operations. King Khalid International Airport is considered as the gateway of the Kingdom of Saudi Arabia. Therefore, the aim of this paper was to identify the quality service in the departure area at in King Khalid Airport. The SERVQUAL questionnaire was distributed among the passengers in King Khalid International Airport and the respondents have reached to 500 passengers. The results that are obtained from the SERVQUAL questionnaire showed that the quality of airport’s services is low.Keywords: service quality, SERVQUAL methodology, King Khalid International Airport (KKIA), customers’ satisfaction
Procedia PDF Downloads 80010050 Is Audit Quality Implied by Accruals Quality Associated with Audit Fees and Auditor Tenure? Evidence from China
Authors: Hassan Y. Kikhia, Jin P. Zhang, Khaldoon G. Albiatr
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The Enron and Arthur Andersen scandal has raised concerns internationally about auditor independence and audit quality. Furthermore, the debate continues about the relationship between audit fees, auditor tenure and audit quality in spite of extensive empirical evidence examining audit failures and earnings management. Therefore, the purpose of current research is to determine the effect of audit fee and audit tenure both partially and simultaneously on the audit quality. Using a sample of Chinese firms, an environment where we believe it provides us with an opportunity to test whether the development of market and legal institutions affects the impact of audit fees and auditor tenure on audit quality. We employ the standard deviation of residuals from regressions relating current accruals to cash flows as proxy for audit quality. The paper documents statistically significant negative association between audit fees and audit quality. These findings are consistent with economic bonding being a determinant of auditor behavior rather than auditor reputational concerns. Further, the current paper shows a positive association between auditor tenure and audit quality in the earlier years of audit tenure. These results support the proposition that when the Learning Effect dominates the Bonding Effect in the earlier years of tenure, then audit quality is likely to be higher. Taken audit fees and audit tenure together, the results suggest that there is positive association between audit fees and audit quality in the earlier years of auditor tenure. Interestingly, the findings of our study have important implications for auditors, policymakers, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investors. To a lesser extent, our paper also differs from the prior studies in methodology and findings in the investigation of audit quality.Keywords: audit quality, accruals quality, audit fees, auditor tenure
Procedia PDF Downloads 28010049 Quality of Life of Patients on Oral Antiplatelet Therapy in Outpatient Cardiac Department Dr. Hasan Sadikin Central General Hospital Bandung
Authors: Andhiani Sharfina Arnellya, Mochammad Indra Permana, Dika Pramita Destiani, Ellin Febrina
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Health Research Data, Ministry of Health of Indonesia in 2007, showed coronary heart disease (CHD) or coronary artery disease (CAD) was the third leading cause of death in Indonesia after hypertension and stroke with 7.2% incidence rate. Antiplatelet is one of the important therapy in management of patients with CHD. In addition to therapeutic effect on patients, quality of life is one aspect of another assessment to see the success of antiplatelet therapy. The purpose of this study was to determine the quality of life of patients on oral antiplatelet therapy in outpatient cardiac department Dr. Hasan Sadikin central general hospital, Bandung, Indonesia. This research is a cross sectional by collecting data through quality of life questionnaire of patients which performed prospectively as primary data and secondary data from medical record of patients. The results of this study showed that 54.3% of patients had a good quality of life, 45% had a moderate quality of life, and 0.7% had a poor quality of life. There are no significant differences in quality of life-based on age, gender, diagnosis, and duration of drug use.Keywords: antiplatelet, quality of life, coronary artery disease, coronary heart disease
Procedia PDF Downloads 32410048 Generation of Catalytic Films of Zeolite Y and ZSM-5 on FeCrAlloy Metal
Authors: Rana Th. A. Al-Rubaye, Arthur A. Garforth
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This work details the generation of thin films of structured zeolite catalysts (ZSM–5 and Y) onto the surface of a metal substrate (FeCrAlloy) using in-situ hydrothermal synthesis. In addition, the zeolite Y is post-synthetically modified by acidified ammonium ion exchange to generate US-Y. Finally the catalytic activity of the structured ZSM-5 catalyst films (Si/Al = 11, thickness 146 µm) and structured US–Y catalyst film (Si/Al = 8, thickness 23µm) were compared with the pelleted powder form of ZSM–5 and USY catalysts of similar Si/Al ratios. The structured catalyst films have been characterised using a range of techniques, including X-ray diffraction (XRD), Electron microscopy (SEM), Energy Dispersive X–ray analysis (EDX) and Thermogravimetric Analysis (TGA). The transition from oxide-on-alloy wires to hydrothermally synthesised uniformly zeolite coated surfaces was followed using SEM and XRD. In addition, the robustness of the prepared coating was confirmed by subjecting these to thermal cycling (ambient to 550°C). The cracking of n–heptane over the pellets and structured catalysts for both ZSM–5 and Y zeolite showed very similar product selectivities for similar amounts of catalyst with an apparent activation energy of around 60 kJ mol-1. This paper demonstrates that structured catalysts can be manufactured with excellent zeolite adherence and when suitably activated/modified give comparable cracking results to the pelleted powder forms. These structured catalysts will improve temperature distribution in highly exothermic and endothermic catalysed processes.Keywords: FeCrAlloy, structured catalyst, zeolite Y, zeolite ZSM-5
Procedia PDF Downloads 38010047 A Simple Device for Characterizing High Power Electron Beams for Welding
Authors: Aman Kaur, Colin Ribton, Wamadeva Balachandaran
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Electron beam welding due to its inherent advantages is being extensively used for material processing where high precision is required. Especially in aerospace or nuclear industries, there are high quality requirements and the cost of materials and processes is very high which makes it very important to ensure the beam quality is maintained and checked prior to carrying out the welds. Although the processes in these industries are highly controlled, however, even the minor changes in the operating parameters of the electron gun can make large enough variations in the beam quality that can result in poor welding. To measure the beam quality a simple device has been designed that can be used at high powers. The device consists of two slits in x and y axis which collects a small portion of the beam current when the beam is deflected over the slits. The signals received from the device are processed in data acquisition hardware and the dedicated software developed for the device. The device has been used in controlled laboratory environments to analyse the signals and the weld quality relationships by varying the focus current. The results showed matching trends in the weld dimensions and the beam characteristics. Further experimental work is being carried out to determine the ability of the device and signal processing software to detect subtle changes in the beam quality and to relate these to the physical weld quality indicators.Keywords: electron beam welding, beam quality, high power, weld quality indicators
Procedia PDF Downloads 32410046 Growth and Characterization of Bis-Thiourea Nickel Barium Chloride Single Crystals
Authors: Rakesh Hajiyani, Chetan Chauhan, Harshkant Jethva, Mihir Joshi
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Metal bis-thiourea type organo-metallic crystals are popular as non-linear optical materials. Bis-thiourea nickel barium chloride was synthesized and crystals were grown by slow aqueous solvent evaporation technique. The transparent and colorless crystals having maximum dimensions of 13 mm x 8 mm x 2.2 mm were obtained. The EDAX was carried out to estimate the content of nickel and barium in the grown crystals. The powder XRD analysis suggested orthorhombic crystal structure with unit cell parameters as: a= 9.70 Å, b= 10.68 Å and c= 17.95 Å. The FTIR spectroscopy study confirmed the presence of various functional groups. The UV-vis spectroscopy study indicated that the crystals were transparent in the visible region with 90% transmittance level further optical parameters were studied. From the TGA it was found that the crystals remained stable up to 170 0C and then decomposed through two decomposition stages. The dielectric study was carried out in the frequency range of applied field from 500 Hz to 1 MHz. The variations of dielectric constant, dielectric loss were studied with frequency. It was found that the dielectric constant and the dielectric loss decreased as the frequency of applied field increased. The results are discussed.Keywords: crystal growth, dielectric study, optical parameters, organo-metallic crystals, powder xrd, slow evaporation technique, TGA
Procedia PDF Downloads 44910045 Metallic Coating for Carbon Fiber Reinforced Polymer Matrix Composite Substrate
Authors: Amine Rezzoug, Said Abdi, Nadjet Bouhelal, Ismail Daoud
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This paper investigates the application of metallic coatings on high fiber volume fraction carbon/epoxy polymer matrix composites. For the grip of the metallic layer, a method of modifying the surface of the composite by introducing a mixture of copper and steel powder (filler powders) which can reduce the impact of thermal spray particles. The powder was introduced to the surface at the time of the forming. Arc spray was used to project the zinc coating layer. The substrate was grit blasted to avoid poor adherence. The porosity, microstructure, and morphology of layers are characterized by optical microscopy, SEM and image analysis. The samples were studied also in terms of hardness and erosion resistance. This investigation did not reveal any visible evidence damage to the substrates. The hardness of zinc layer was about 25.94 MPa and the porosity was around (∼6.70%). The erosion test showed that the zinc coating improves the resistance to erosion. Based on the results obtained, we can conclude that thermal spraying allows the production of protective coating on PMC. Zinc coating has been identified as a compatible material with the substrate. The filler powders layer protects the substrate from the impact of hot particles and allows avoiding the rupture of brittle carbon fibers.Keywords: arc spray, coating, composite, erosion
Procedia PDF Downloads 45110044 The Mediation Effect of Customer Satisfaction in the Relationship between Service Quality, Corporate Image to Customer Loyalty
Authors: Rizwan Ali, Hammad Zafar
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The purpose of this research is to investigate the mediation effect of customer satisfaction in the relationship between service quality, corporate image to customer loyalty, in Pakistan banking sector. The population of this research is banking customers and sample size of 210 respondents. This research uses the SPSS, Correlation, ANOVA and regression analysis techniques along with AMOS methods. The service quality and corporate image applied by the banks are not all variables can directly affect customer loyalty, but must first going through satisfaction. Which means that banks must first need to understand what the customer basic needs through variable service quality and corporate image so that the customers feel loyal when the level of satisfaction is resolved. The service quality provided by the banking industry needs to be improved in order to improve customer satisfaction and loyalty of banking services, especially for banks in Pakistan.Keywords: customer loyalty, service quality, corporate image, customer satisfaction
Procedia PDF Downloads 10310043 The Coexistence of Quality Practices and Frozen Concept in R and D Projects
Authors: Ayala Kobo-Greenhut, Amos Notea, Izhar Ben-Shlomo
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In R&D projects, there is no doubt about the need to change a current concept to an alternative one over time (i.e., concept leaping). Concept leaping is required since with most R&D projects uncertainty is present as they take place in dynamic environments. Despite the importance of concept leaping when needed, R&D teams may fail to do so (i.e., frozen concept). This research suggests a possible reason why frozen concept happens in the framework of quality engineering and control engineering. We suggest that frozen concept occurs since concept determines the derived plan and its implementation may be considered as equivalent to a closed-loop process, and is subject to the problem of not recognizing gaps as failures. We suggest that although implementing quality practices into an R&D project’s routine has many advantages, it intensifies the frozen concept problem since working according to quality practices relates to exploitation of learning behavior, while leaping to a new concept relates to exploring learning behavior.Keywords: closed loop, control engineering, design, leaping, frozen concept, quality engineering, quality practices
Procedia PDF Downloads 47210042 Effects of the Quality Construction of Public Construction in Taiwan to Implementation Three Levels Quality Management Institution
Authors: Hsin-Hung Lai, Wei Lo
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Whether it is in virtue or vice for a construction quality of public construction project, it is one of the important indicators for national economic development and overall construction, the impact on the quality of national life is very deep. In recent years, a number of scandal of public construction project occurred, the requirements of the government agencies and the public require the quality of construction of public construction project are getting stricter than ever, the three-level public construction project construction quality of quality control system implemented by the government has a profound impact. This study mainly aggregated the evolution of ISO 9000 quality control system, the difference between the practice of implementing management of construction quality by many countries and three-level quality control of our country, so we explored and found that almost all projects of enhancing construction quality are dominated by civil organizations in foreign countries, whereas, it is induced by the national power in our country and develop our three-level quality control system and audit mechanism based on IOS system and implement the works by legislation, we also explored its enhancement and relevance with construction quality of public construction project that are intervened by such system and national power, and it really presents the effectiveness of construction quality been enhanced by the audited result. The three-level quality control system of our country to promote the policy of public construction project is almost same with the quality control system of many developed countries; however our country mainly implements such system on public construction project only, we promote the three-level quality control system is for enhancing the quality of public construction project, for establishing effective quality management system, so as to urge, correct and prevent the defects of quality management by manufacturers, whereas, those developed countries is comprehensively promoting (both public construction project and civil construction) such system. Therefore, this study is to explore the scope for public construction project only; the most important is the quality recognition by the executor, either good quality or deterioration is not a single event, there is a certain procedure extends from the demand and feasibility analysis, design, tendering, contracting, construction performance, inspection, continuous improvement, completion and acceptance, transferring and meeting the needs of the users, all of mentioned above have a causal relationship and it is a systemic problems. So the best construction quality would be manufactured and managed by reasonable cost if it is by extensive thinking and be preventive. We aggregated the implemented results in the past 10 years (2005 to 2015), the audited results of both in central units and local ones were slightly increased in A-grade while those listed in B-grade were decreased, although the levels were not evidently upgraded, yet, such result presents that the construction quality of concept of manufacturers are improving, and the construction quality has been established in the design stage, thus it is relatively beneficial to the enhancement of construction quality of overall public construction project.Keywords: ISO 9000, three-level quality control system, audit and review mechanism for construction implementation, quality of construction implementation
Procedia PDF Downloads 34610041 Citizens’ Satisfaction Causal Factors in E-Government Services
Authors: Abdullah Alshehab
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Governments worldwide are intensely focused on digitizing public transactions to establish reliable e-government services. The advent of new digital technologies and ongoing advancements in ICT have profoundly transformed business operations. Citizen engagement and participation in e-government services are crucial for the system's success. However, it is essential to measure and enhance citizen satisfaction levels to effectively evaluate and improve these systems. Citizen satisfaction is a key criterion that allows government institutions to assess the quality of their services. There is a strong connection between information quality, service quality, and system quality, all of which directly impact user satisfaction. Additionally, both system quality and information quality have indirect effects on citizen satisfaction. A causal map, which is a network diagram representing causes and effects, can illustrate these relationships. According to the literature, the main factors influencing citizen satisfaction are trust, reliability, citizen support, convenience, and transparency. This paper investigates the causal relationships among these factors and identifies any interrelatedness between them.Keywords: e-government services, e-satisfaction, citizen satisfaction, causal map.
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