Search results for: high quality salt
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 27101

Search results for: high quality salt

26591 Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria

Authors: Usman Yakubu, Muktar Haruna

Abstract:

The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.

Keywords: earning quality, corporate governance, audit committee, financial reporting

Procedia PDF Downloads 172
26590 Quality of Work Life of Alien Workers in Thailand

Authors: Chetsada Noknoi

Abstract:

This research aims to study the quality of life of alien workers in Thailand and to compare the quality of work life of alien workers based on personal factors and work factors. Data analysis is performed using frequencies, percentage, mean standard deviation, t-test and ANOVA. Findings will benefit to the relevant authorities to be aware of the quality of life of alien workers in Thailand. This will help to find ways to enhance the quality of life of alien workers. It also brings awareness to the problems and obstacles that alien workers face in their work and life. It is a strategic approach to improve the management of the country's alien workers to be more efficient and effective. Moreover, the knowledge can be the basis of service to the society in different ways.

Keywords: quality of work life, alien worker, contemporary marketing, management

Procedia PDF Downloads 413
26589 Traditional Dyeing of Silk with Natural Dyes by Eco-Friendly Method

Authors: Samera Salimpour Abkenar

Abstract:

In traditional dyeing of natural fibers with natural dyes, metal salts are commonly used to increase color stability. This method always carries the risk of environmental pollution (contamination of arable soils and fresh groundwater) due to the release of dyeing effluents containing large amounts of metal. Therefore, researchers are always looking for new methods to obtain a green dyeing system. In this research, the use of the enzymatic dyeing method to prevent environmental pollution with metals and reduce production costs has been proposed. After degumming and bleaching, raw silk fabrics were dyed with natural dyes (Madder and Sumac) by three methods (pre-mordanting with a metal salt, one-step enzymatic dyeing, and two-step enzymatic dyeing). Results show that silk dyed with natural dyes by the enzymatic method has higher color strength and colorfastness than the pretreated with a metal salt. Also, the amount of remained dyes in the dyeing wastewater is significantly reduced by the enzymatic method. It is found that the enzymatic dyeing method leads to improvement of dye absorption, color strength, soft hand, no change in color shade, low production costs (due to low dyeing temperature), and a significant reduction in environmental pollution.

Keywords: eco-friendly, natural dyes, silk, traditional dyeing

Procedia PDF Downloads 190
26588 Mechanical Strengths of Self-Compacting Mortars Prepared with the Pozzolanic Cement in Aggressive Environments

Authors: M. Saidi, I. Djefour, F. Ait Medjber, A. Melouane, A. Gacem

Abstract:

The objective of this research is to study the physical and mechanical properties and durability of self-compacting mortars prepared by substituting a part of cement up to a percentage of 30% pozzolan according to different Blaine specific surface area (SSB1=7000 cm2/g and SSB=9000 cm2/g)). Order to evaluate durability, mortars were subjected to chemical attacks in various aggressive environments, a solution of a mixture of nitric acid and ammonium nitrate (HNO3 + NH4NO3) and a magnesium sulfate salt solution (MgSO4)) with a concentration of 10%, for a period of one month. This study is complemented by a comparative study of the durability of mortars elaborated with sulphate resistant cement (SRC). The results show that these mortars develop long-term, mechanical and chemical resistance better than mortars based Portland cement with 5% gypsum (CEM 1) and SRC. We found that the mass losses are lowest in mortars elaborated with pozzolanic cement (30% substitution with SSB2) in both of chemical attack solutions (3.28% in the solution acid and 1.16% in the salt solution) and the compressive strength gains of 14.68% and 8.5% respectively in the two media. This is due to the action of pozzolan which fixes portlandite to form hydrated calcium silicate (CSH) from the hydration of tricalcic silicate (C3S).

Keywords: aggressive environments, durability, mechanical strengths, pozzolanic cement, self-compacting mortar

Procedia PDF Downloads 235
26587 Software Quality Promotion and Improvement through Usage of a PSP Oriented Information System

Authors: Gaoussou Doukoure Abdel Kader, Mnkandla Ernest

Abstract:

This research aims to investigate the usage of a personal software process oriented information system in order to facilitate the promotion of software quality and its improvement in organizations. In this light, at the term of a literature review on software quality and related concepts, the personal software process is discussed, more particularly in terms of software quality. Semi-structured interviews will be conducted with a team of software engineers on the first hand to establish a baseline on their understanding of what quality entails for them. The PSP methodology will then be presented to the engineers in its most basic aspects. The research will then proceed to practical case study where a PSP oriented information system is submitted to engineers for usage throughout their development process. Reports from the PSP information system as well as feedback from the engineers will be used in conjunction with the theoretical foundation to establish a PSP inspired framework for software quality promotion and improvement.

Keywords: information communication technology, personal software process, software quality, process quality, software engineering

Procedia PDF Downloads 494
26586 Designing a Refractive Index Gas Biosensor Exploiting Defects in Photonic Crystal Core-Shell Rods

Authors: Bilal Tebboub, AmelLabbani

Abstract:

This article introduces a compact sensor based on high-transmission, high-sensitivity two-dimensional photonic crystals. The photonic crystal consists of a square network of silicon rods in the air. The sensor is composed of two waveguide couplers and a microcavity designed for monitoring the percentage of hydrogen in the air and identifying gas types. Through the Finite-Difference Time-Domain (FDTD) method, we demonstrate that the sensor's resonance wavelength is contingent upon changes in the gas refractive index. We analyze transmission spectra, quality factors, and sensor sensitivity. The sensor exhibits a notable quality factor and a sensitivity value of 1374 nm/RIU. Notably, the sensor's compact structure occupies an area of 74.5 μm2, rendering it suitable for integrated optical circuits.

Keywords: 2-D photonic crystal, sensitivity, F.D.T.D method, label-free biosensing

Procedia PDF Downloads 92
26585 Power Quality Audit Using Fluke Analyzer

Authors: N. Ravikumar, S. Krishnan, B. Yokeshkumar

Abstract:

In present days, the power quality issues are increases due to non-linear loads like fridge, AC, washing machines, induction motor, etc. This power quality issues will affects the output voltages, output current, and output power of the total performance of the generator. This paper explains how to test the generator using the Fluke 435 II series power quality analyser. This Fluke 435 II series power quality analyser is used to measure the voltage, current, power, energy, total harmonic distortion (THD), current harmonics, voltage harmonics, power factor, and frequency. The Fluke 435 II series power quality analyser have several advantages. They are i) it will records output in analog and digital format. ii) the fluke analyzer will records at every 0.25 sec. iii) it will also measure all the electrical parameter at a time.

Keywords: THD, harmonics, power quality, TNEB, Fluke 435

Procedia PDF Downloads 177
26584 CFD simulation of Near Wall Turbulence and Heat Transfer of Molten Salts

Authors: C. S. Sona, Makrand A. Khanwale, Channamallikarjun S. Mathpati

Abstract:

New generation nuclear power plants are currently being developed to be highly economical, to be passive safe, to produce hydrogen. An important feature of these reactors will be the use of coolants at temperature higher than that being used in current nuclear reactors. The molten fluoride salt with a eutectic composition of 46.5% LiF - 11.5% NaF - 42% KF (mol %) commonly known as FLiNaK is a leading candidate for heat transfer coolant for these nuclear reactors. CFD simulations were carried out using large eddy simulations to investigate the flow characteristics of molten FLiNaK at 850°C at a Reynolds number of 10,500 in a cylindrical pipe. Simulation results have been validated with the help of mean velocity profile using direct numerical simulation data. Transient velocity information was used to identify and characterise turbulent structures which are important for transfer of heat across solid-fluid interface. A wavelet transform based methodology called wavelet transform modulus maxima was used to identify and characterise the singularities. This analysis was also used for flow visualisation, and also to calculate the heat transfer coefficient using small eddy model. The predicted Nusselt number showed good agreement with the available experimental data.

Keywords: FLiNaK, heat transfer, molten salt, turbulent structures

Procedia PDF Downloads 449
26583 Algal Mat Shift to Marsh Domain in Sandy and Muddy Tidal Flat: Examples the Gulf of Gabes, SE Tunisia

Authors: Maher Gzam, Noureddine Elmejdoub, Younes Jedoui

Abstract:

Physical parameters involved in the depositional process on stromatolites, which grow in salt marsh domain, are elucidated in this study. Stromatolites start to grow where surface altimetry of the intertidal flat is high enough to reduce water cover (above mean high tide) and to guarantee a lamellar stream flow. Stromatolite aggrades as a thick laminated layer (stromatolite package) allowing pioneer vascular plants (Salicornia Arabica) to colonize this elevated area (6 cm a.m.s.l). In turn halophytic plant, regularly flooded on spring tide, reduce hydrodynamics velocities causing deposition of sediment, as a result, intertidal zone shift on the flat surface with an expanded marsh domain. This positive feedback invokes self organization between stromatolite growth, vegetation proliferation and deposition of sediment and may be applicable to ancient progradational sequence.

Keywords: stromatolites, marsh, deposition of sediment, aggradation, progradation, gulf of Gabes, Tunisia

Procedia PDF Downloads 335
26582 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 169
26581 Impact of Forgiveness Therapy on Quality of Life of Parents of Children with Intellectual Disability

Authors: Prajakta Bhadgaonkar

Abstract:

Forgiveness is taught since birth in Indian tradition. However, delivering a disabled child is a trauma for the parents. They keep on blaming themselves for the fault, which they are not responsible. Hence, due to lack of forgiving oneself the quality of life of both parent and child gets affected. In forgiveness, person tries to relieve oneself from the feeling of hatred towards oneself or other person. Forgiveness helps move ahead in the life. Hence, one can handle problem more efficiently resulting into better quality of life. In this study, the 30 parents of children with intellectual disability were contacted to find out quality of life. They were administered standardized measure of quality of life (QOL). The children were between 6 to 8 years of age. Out of these 30 parents, 12 parents (7 females and 5 males) were given forgiveness therapy for three months span. After every one month, the QOL scale was administered. At the end of three months, the significant difference was observed in quality of life of parents of children with intellectual disability. Genderwise there was no significant difference between male and female on quality of life.

Keywords: children with intellectual disability, forgiveness, parents, quality of life

Procedia PDF Downloads 330
26580 Impact of Saline Water and Water Restriction in Laying Hens

Authors: Reza Vakili

Abstract:

This experiment was conducted to investigate the effect of duration water restriction of drinking water and salinity level on production performance, egg quality and biochemical and hematological blood indices of laying hens. A total of 240 Hy-Line laying hens were used in a completely randomized design with a 2 × 2 factorial arrangement of treatments. Experimental treatments were: 1) free access to drinking water and a low level of salinity (TDS below 500 mg/L) (FAW+LS), 2) free access to water and a high level of salinity (TDS above 1500 mg/L), (FAW+HS), 3) 12 h nightly water restriction and a low level of salinity (LAW+LS), and 4) 12 h water restriction and a high level of salinity (LAW+HS). Intake of feed, percentage of egg production and egg weight and mass were not affected by water restriction or salinity level (P > 0.05), however, a trend (P < 0.01) for lower water consumption was detected in water-restricted hens, regardless of salinity level (213 vs 187). A tendency for lower eggshell and yolk weights was observed in hens that had limited access to water with high salinity compared to those had free access to high saline water (P = 0.08). Serum total protein and glucose concentrations significantly reduced (P < 0.05) in hens drank high salinity water, regardless of water restriction. Moreover, saline water increased the concentration of uric acid, creatinine, and cholesterol when compared to low salinity drank-hens (P < 0.05). The concentrations of ALT and AST increased with salinity level (P < 0.05) and water restriction caused an increment in AST content (P < 0.05). In conclusion, Hy-Line laying hens could withstand water restriction, whilst could not tolerate water salinity of about 1500 mg/L.

Keywords: chemical pollutants, eggs, laying hens, salinity, water quality

Procedia PDF Downloads 23
26579 The High Quality Colored Wind Chimes by Anodization on Aluminum Alloy

Authors: Chia-Chih Wei, Yun-Qi Li, Ssu-Ying Chen, Hsuan-Jung Chen, Hsi-Wen Yang, Chih-Yuan Chen, Chien-Chon Chen

Abstract:

In this paper we used high quality anodization technique to make colored wind chime with a nano-tube structure anodic film, which controls the length to diameter ratio of an aluminum rod and controls the oxide film structure on the surface of the aluminum rod by anodizing method. The research experiment used hard anodization to grow a controllable thickness of anodic film on aluminum alloy surface. The hard anodization film has high hardness, high insulation, high temperature resistance, good corrosion resistance, colors, and mass production properties can be further applied to transportation, electronic products, biomedical fields, or energy industry applications. This study also in-depth research and detailed discussion in the related process of aluminum alloy surface hard anodizing including pre-anodization, anodization, and post-anodization. The experiment parameters of anodization including using a mixed acid solution of sulfuric acid and oxalic acid as an anodization electrolyte, and control the temperature, time, current density, and final voltage to obtain the anodic film. In the experiments results, the properties of anodic film including thickness, hardness, insulation, and corrosion characteristics, microstructure of the anode film were measured and the hard anodization efficiency was calculated. Thereby obtaining different transmission speeds of sound in the aluminum rod and different audio sounds can be presented on the aluminum rod. Another feature of the present invention is the use of anodizing method dyeing method, laser engraving patterning and electrophoresis method to make colored aluminum wind chimes.

Keywords: anodization, colored, high quality, wind chime, nano-tube

Procedia PDF Downloads 245
26578 The Quality and Management Development for Traditional Community Retailers in Samut Songkhram Province, Thailand

Authors: Suppara Charoenpoom

Abstract:

The purposes of this research were to investigate the level of consumers’ awareness of the traditional community retailers in terms of location, service quality, risk, shopping enjoyment, value for money, shopping satisfaction and intention to repurchase as well as to investigate the factors influenced the consumers’ repurchase in Samut Sonkhram Province, Thailand. The findings revealed that consumers had a high level of awareness in terms of location, and intention to repurchase. The factors influenced the consumers’ level of satisfaction included value for money, shopping enjoyment, and service quality. The factors of consumers’ level of satisfaction had an influence to the intention to repurchase. Moreover, the findings also revealed that the majority of respondents wanted traditional community retailers to continue to operate because of these reasons: close location, convenience, credit, as well as provide a place and time for community social gathering and activities.

Keywords: quality management, service quality, traditional retailer, consumers’ awareness

Procedia PDF Downloads 386
26577 A Low-Cost Air Quality Monitoring Internet of Things Platform

Authors: Christos Spandonidis, Stefanos Tsantilas, Elias Sedikos, Nektarios Galiatsatos, Fotios Giannopoulos, Panagiotis Papadopoulos, Nikolaos Demagos, Dimitrios Reppas, Christos Giordamlis

Abstract:

In the present paper, a low cost, compact and modular Internet of Things (IoT) platform for air quality monitoring in urban areas is presented. This platform comprises of dedicated low cost, low power hardware and the associated embedded software that enable measurement of particles (PM2.5 and PM10), NO, CO, CO2 and O3 concentration in the air, along with relative temperature and humidity. This integrated platform acts as part of a greater air pollution data collecting wireless network that is able to monitor the air quality in various regions and neighborhoods of an urban area, by providing sensor measurements at a high rate that reaches up to one sample per second. It is therefore suitable for Big Data analysis applications such as air quality forecasts, weather forecasts and traffic prediction. The first real world test for the developed platform took place in Thessaloniki, Greece, where 16 devices were installed in various buildings in the city. In the near future, many more of these devices are going to be installed in the greater Thessaloniki area, giving a detailed air quality map of the city.

Keywords: distributed sensor system, environmental monitoring, Internet of Things, smart cities

Procedia PDF Downloads 146
26576 Problems Associated with Fibre-Reinforced Composites Ultrasonically-Assisted Drilling

Authors: Sikiru Oluwarotimi Ismail, Hom Nath Dhakal, Anish Roy, Dong Wang, Ivan Popov

Abstract:

The ultrasonically-assisted drilling (UAD) is a non-traditional technique which involves the superimposition of a high frequency and low amplitude vibration, usually greater than 18kHz and less than 20µm respectively, on a drill bit along the feed direction. UAD has remarkable advantages over the conventional drilling (CD), especially the high drilling-force reduction. Force reduction improves the quality of the drilled holes, reduces power consumption rate and cost of production. Nevertheless, in addition to the setbacks of UAD including expensiveness of set-up, unpredicted results and chipping effects, this paper presents the problems of insignificant force reduction and poor surface quality during UAD of hemp fibre-reinforced composites (HFRCs), a natural composite, with polycaprolactone (PCL) matrix. The experimental results obtained depict that HFRCs/PCL samples have more burnt chip-materials attached on the drilled holes during UAD than CD. This effect produced a very high surface roughness (Ra), up to 13µm. In a bid to reduce these challenges, different drilling parameters (feed rates and cutting speeds, frequencies and amplitudes for UAD), conditions (dry machining and airflow cooling) and diameters of drill bits (3mm and 6mm of high speed steel), as well as HFRCs/PCL samples of various fibre aspect ratios, including 0 (neat), 19, 26, 30 and 38 have been used. However, the setbacks still persisted. Evidently, the benefits of UAD are not obtainable for the drilling of the HFRCs/PCL laminates. These problems occurred due to the 60 °C melting temperature of PCL, quite lower than 56-90.2 °C and 265–290.8 °C composite-tool interface temperature during CD and UAD respectively.

Keywords: force reduction, hemp fibre-reinforced composites, ultrasonically-assisted drilling, surface quality

Procedia PDF Downloads 438
26575 Antecedent Factors Affecting Evaluation of Quality of Students at Graduate School

Authors: Terada Pinyo

Abstract:

This study is a survey research designed to evaluate the quality of graduate students and factors influencing their quality. The sample group consists of 240 students. The data are collected from stratified sampling and are analyzed and calculated by instant computer program. Statistics used are percentage, mean, standard deviation, Pearson correlation coefficient, Cramer’s V and logistic regression analysis. It is found that the graduate students’ opinions regarding their characteristics according to the Thai Qualifications Framework for Higher Education (TQF) are at high score range both overall and specific category. The top categories that received the top score are interpersonal skills and responsibility, ethics and morals, knowledge, cognitive skills, numerical analysis with communication and information technology skills, respectively. On the other hand, factors affecting the quality of graduate students are cognitive skills, numerical analysis with communication and information technology, knowledge, interpersonal skills and responsibility, ethics and morals, and career regarding sales/business, respectively.

Keywords: student quality evaluation, Thai qualifications framework for higher education, graduate school, cognitive skills

Procedia PDF Downloads 395
26574 Relationship between Quality Improvement Strategies on the Basis of Different Management Activities

Authors: Manjinder Singh, Anish Sachdeva

Abstract:

Research on total quality management (TQM), total productive maintenance (TPM), international organization for standardization (ISO) and six sigma generally investigate the implementation and impact of these programs in isolation. However, none of these quality improvement programs is self-sufficient and they may not be powerful enough to deliver the improvements and innovations that are required nowadays to ensure the survival and growth of a firm. They are not mutually exclusive and inconsistent. On the contrary, they need complementary support and may reinforce mutually to make use of their complementarity, inducement of side-effects in favor of other quality improvement program, mutual simulation and exploitation of shared values. In this paper, first of all, the various management activities were identified which are normally under focus when any quality improvement program is implemented in any organization. Then TOPSIS methodology was applied to establish the ranking of various quality improvement programs (total quality management, total productive maintenance, ISO and six sigma which were brought to the corporate boardroom to improve the quality) with respect to different management activities (operations related activities, quality related activities, maintenance related activities, organizational related activities, human related activities and finance related activities).

Keywords: total productive maintenance (TPM), total quality management (TQM), TOPSIS, international organization for standardization (ISO)

Procedia PDF Downloads 439
26573 Students’ Satisfaction towards Science Project Subjects Based on Education Quality Assurance

Authors: Satien Janpla, Radasa Pojard

Abstract:

The objective of this study is to study bachelor's degree students’ satisfaction towards the course of Science Project based on education quality assurance. It is a case study of the Faculty of Science and Technology, Suan Sunandha Rajabhat University. The findings can be used as a guideline for analysis and revision of the content and the teaching/learning process of the subject. Moreover, other interesting factors such as teaching method can be developed based on education quality assurance. Population in this study included 267 students in year 3 and year 4 of the Faculty of Science and Technology, Suan Sunandha Rajabhat University who registered in the subject of Science Project in semester 1/2556. The research tool was a questionnaire and the research statistics included arithmetic mean and SD. The results showed that the study of bachelor degree students’ satisfaction towards the subject of Science Project based on education quality assurance reported high satisfaction with the average of 3.51. Students from different departments showed no difference in their satisfaction.

Keywords: satisfaction, science project subject, education quality assurance, students

Procedia PDF Downloads 352
26572 Use of Multivariate Statistical Techniques for Water Quality Monitoring Network Assessment, Case of Study: Jequetepeque River Basin

Authors: Jose Flores, Nadia Gamboa

Abstract:

A proper water quality management requires the establishment of a monitoring network. Therefore, evaluation of the efficiency of water quality monitoring networks is needed to ensure high-quality data collection of critical quality chemical parameters. Unfortunately, in some Latin American countries water quality monitoring programs are not sustainable in terms of recording historical data or environmentally representative sites wasting time, money and valuable information. In this study, multivariate statistical techniques, such as principal components analysis (PCA) and hierarchical cluster analysis (HCA), are applied for identifying the most significant monitoring sites as well as critical water quality parameters in the monitoring network of the Jequetepeque River basin, in northern Peru. The Jequetepeque River basin, like others in Peru, shows socio-environmental conflicts due to economical activities developed in this area. Water pollution by trace elements in the upper part of the basin is mainly related with mining activity, and agricultural land lost due to salinization is caused by the extensive use of groundwater in the lower part of the basin. Since the 1980s, the water quality in the basin has been non-continuously assessed by public and private organizations, and recently the National Water Authority had established permanent water quality networks in 45 basins in Peru. Despite many countries use multivariate statistical techniques for assessing water quality monitoring networks, those instruments have never been applied for that purpose in Peru. For this reason, the main contribution of this study is to demonstrate that application of the multivariate statistical techniques could serve as an instrument that allows the optimization of monitoring networks using least number of monitoring sites as well as the most significant water quality parameters, which would reduce costs concerns and improve the water quality management in Peru. Main socio-economical activities developed and the principal stakeholders related to the water management in the basin are also identified. Finally, water quality management programs will also be discussed in terms of their efficiency and sustainability.

Keywords: PCA, HCA, Jequetepeque, multivariate statistical

Procedia PDF Downloads 355
26571 Measuring Audit Quality Using Text Analysis: An Empirical Study of Indian Companies

Authors: Leesa Mohanty, Ashok Banerjee

Abstract:

Better audit quality signifies the financial statements of the auditee firm reflect true and fair view of their actual state of affairs, which reduces information asymmetry between management and shareholders, as a result, helps protect interests of shareholders. This study examines the impact of joint audit on audit quality. It is motivated by the ongoing debate where The Institute of Chartered Accountants of India (ICAI), the regulatory body governing auditors, has advocated the finance ministry and the Reserve Bank of India (RBI) for the mandatory use of joint audit in private banks to enhance the quality of audit. Earlier, the Government of India had rejected the plea by ICAI for mandatory joint audits in large companies stating it is not a viable option for promoting domestic firms. We introduce a new measure of audit quality. Drawing from the domain of text analytics, we use relevant phrases in audit reports to gauge audit quality and demonstrate that joint audit improves audit quality. We also, for robustness, use prevalent proxy for audit quality (Big N Auditor, ratio of audit fees to total fees) and find negative effect of joint audit on audit quality. We, therefore highlight that different proxy for audit quality show opposite effect of joint audit.

Keywords: audit fees, audit quality, Big N. Auditor, joint audit

Procedia PDF Downloads 357
26570 Challenges to Quality Primary Health Care in Saudi Arabia and Potential Improvements Implemented by Other Systems

Authors: Hilal Al Shamsi, Abdullah Almutairi

Abstract:

Introduction: As primary healthcare centres play an important role in implementing Saudi Arabia’s health strategy, this paper offers a review of publications on the quality of the country’s primary health care. With the aim of deciding on solutions for improvement, it provides an overview of healthcare quality in this context and indicates barriers to quality. Method: Using two databases, ProQuest and Scopus, data extracted from published articles were systematically analysed for determining the care quality in Saudi primary health centres and obstacles to achieving higher quality. Results: Twenty-six articles met the criteria for inclusion in this review. The components of healthcare quality were examined in terms of the access to and effectiveness of interpersonal and clinical care. Good access and effective care were identified in such areas as maternal health care and the control of epidemic diseases, whereas poor access and effectiveness of care were shown for chronic disease management programmes, referral patterns (in terms of referral letters and feedback reports), health education and interpersonal care (in terms of language barriers). Several factors were identified as barriers to high-quality care. These included problems with evidence-based practice implementation, professional development, the use of referrals to secondary care and organisational culture. Successful improvements have been implemented by other systems, such as mobile medical units, electronic referrals, online translation tools and mobile devices and their applications; these can be implemented in Saudi Arabia for improving the quality of the primary healthcare system in this country. Conclusion: The quality of primary health care in Saudi Arabia varies among the different services. To improve quality, management programmes and organisational culture must be promoted in primary health care. Professional development strategies are also needed for improving the skills and knowledge of healthcare professionals. Potential improvements can be implemented to improve the quality of the primary health system.

Keywords: quality, primary health care, Saudi Arabia, health centres, general medical

Procedia PDF Downloads 193
26569 Optimization of Operational Parameters and Design of an Electrochlorination System to Produce Naclo

Authors: Pablo Ignacio Hernández Arango, Niels Lindemeyer

Abstract:

Chlorine, as Sodium Hypochlorite (NaClO) solution in water, is an effective, worldwide spread, and economical substance to eliminate germs in the water. The disinfection potential of chlorine lies in its ability to degrade the outer surfaces of bacterial cells and viruses. This contribution reports the main parameters of the brine electrolysis for the production of NaClO, which is afterward used for the disinfection of water either for drinking or recreative uses. Herein, the system design was simulated, optimized, build, and tested based on titanium electrodes. The process optimization considers the whole process, from the salt (NaCl) dilution tank in order to maximize its operation time util the electrolysis itself in order to maximize the chlorine production reducing the energy and raw material (salt and water) consumption. One novel idea behind this optimization process is the modification of the flow pattern inside the electrochemical reactors. The increasing turbulence and residence time impact positively the operations figures. The operational parameters, which are defined in this study were compared and benchmarked with the parameters of actual commercial systems in order to validate the pertinency of those results.

Keywords: electrolysis, water disinfection, sodium hypochlorite, process optimization

Procedia PDF Downloads 128
26568 Effect of Sodium Chloride in the Recovery of Acetic Acid from Aqueous Solutions

Authors: Aidaoui Ahleme, Hasseine Abdelmalek

Abstract:

Acetic acid is one of the simplest and most widely used carboxylic acids having many important chemical and industrial applications. Total worldwide production of acetic acid is about 6.5 million tonnes per year. A great deal of efforts has been made in developing feasible and economic method for recovery of carboxylic acids. Among them, Liquid-liquid extraction using aqueous two-phase systems (ATPS) has been demonstrated to be a highly efficient separation technique. The study of efficiently separating and recovering Acetic acid from aqueous solutions is an important significance on industry and environmentally sustainable development. Many research groups in different countries are working in this field and some methods are proposed in the literature. In this work, effect of sodium chloride with different content (5%, 10% and 20%) on the liquid-liquid equilibrium data of (water+ acetic acid+ DCM) system is investigated. The addition of the salt in an aqueous solution introduces ionic forces which affect liquid-liquid equilibrium and which influence directly the distribution coefficient of the solute. From the experimental results, it can be concluded that when the percentage of salt increases in the aqueous solution, the equilibrium between phases is modified in favor of the extracted phase.

Keywords: acetic acid recovery, aqueous solution, salting-effect, sodium chloride

Procedia PDF Downloads 270
26567 Perception of Customers towards Service Quality: A Comparative Analysis of Organized and Unorganised Retail Stores (with Special Reference to Bhopal City)

Authors: Abdul Rashid, Varsha Rokade

Abstract:

Service Quality within retail units is pivotal for satisfying customers and retaining them. This study on customer perception towards Service Quality variables in Retail aims to identify the dimensions and their impact on customers. An analytical study of the different retail service quality variables was done to understand the relationship between them. The study tries exploring the factors that attract the customers towards the organised and unorganised retail stores in the capital city of Madhya Pradesh, India. As organised retailers are seen as offering similar products in the outlets, improving service quality is seen as critical to ensuring competitive advantage over unorganised retailers. Data were collected through a structured questionnaire on a five-point Likert scale from existing walk-in customers of selected organised and unorganised retail stores in Bhopal City of Madhya Pradesh, India. The data was then analysed by factor analysis using (SPSS) Statistical Package for the Social Sciences especially Percentage analysis, ANOVA and Chi-Square. This study tries to find interrelationship between various Retail Service Quality dimensions, which will help the retailers to identify the steps needed to improve the overall quality of service. Thus, the findings of the study prove to be helpful in understanding the service quality variables which should be considered by organised and unorganised retail stores in Capital city of Madhya Pradesh, India.Also, findings of this empirical research reiterate the point of view that dimensions of Service Quality in Retail play an important role in enhancing customer satisfaction – a sector with high growth potential and tremendous opportunities in rapidly growing economies like India’s. With the introduction of FDI in multi-brand retailing, a large number of international retail players are expected to enter the Indian market, this intern will bring more competition in the retail sector. For benchmarking themselves with global standards, the Indian retailers will have to improve their service quality.

Keywords: organized retail, unorganised retail, retail service quality, service quality dimension

Procedia PDF Downloads 230
26566 Towards Better Quality in Healthcare and Operations Management: A Developmental Literature Review

Authors: Marc Dorval, Marie-Hélène Jobin

Abstract:

This work presents the various perspectives, dimensions, components and definitions given to quality in the operations management (OM) and healthcare services (HCS) literature in time, highlighting gaps and learning opportunities between the two disciplines through a thorough search into their rich and distinct body of knowledge. Greater and new insights about the general nature of quality are obtained with findings such as in OM, quality has been approached in six fairly distinct paradigms (excellence, value, conformity to specifications, attributes, satisfaction and meeting or exceeding customer expectations), whereas in HCS, two approaches are prominent (Donabedian’s structure, process and outcomes model and Lohr and Schroeder’s circumscribed definition). The two disciplines views on quality seem to have progressed much in parallel with little cross-learning from each other. This work then proposes an encompassing definition of quality as a lever and suggests further research and development avenues for a better use of the concept of quality by academics and practitioners alike toward the goals of greater organizational performance and improved management in healthcare and possibly other service domains.

Keywords: healthcare, management, operations, quality, services

Procedia PDF Downloads 229
26565 Prevalence of the Musculoskeletal Disorder amongst School Teachers

Authors: Nirav Vaghela, Sanket Parekh

Abstract:

Objective: Musculoskeletal disorders (MSD) represent one of the most common and important occupational health problems in working populations, being responsible for a substantial impact on quality of life and incurring a major economic burden in compensation cost and lost wages. School teachers represent an occupational group among which there appears to be a high prevalence of MSD. Design: Three hundred and fourteen teachers were enrolled in this study. Teachers were interview with the Modified Nordic Questionnaire. Result: In current study total 314 participants have been recruited in that minimum age of participants is 22 and maximum age is 59 with mean 40.5± 9.88. Total prevalence of the MSD is 71.95% among the teachers. In that Female were more affected with 72% than the males with 28%. Conclusion: The teachers here in reported a high prevalence of musculoskeletal pain in the shoulder, knee and back.

Keywords: repetitive stress injury, pain, occupational hazards, disability, abneetism, physical health, quality of life

Procedia PDF Downloads 291
26564 The Relationship Between Spirituality and Quality of Life in Patients with Spinal Cord Injury, Iran

Authors: Khadije Khazaeli, Farzane Saberi

Abstract:

Spinal cord injury is one of the traumatic events which has a great impact on the quality of life. spirituality has been used to improve many disorders and abnormalities in recent years and positive results have been seen; accordingly, the present study investigated the relationship between spirituality and quality of life in these patients. This study is a cross-sectional study of the correlation type was conducted on 100 people with spinal cord injury in Isfahan province in 2016 by the available sample method. Spirituality was assessed through the Spiritual Attitude Questionnaire and quality of life through the World Health Organization Quality of Life Questionnaire. Pearson correlation and regression tests were used to analyze the data. The results of this study showed that spirituality has a significant relationship with the quality of life of patients with spinal cord injury. It was also proved that all sub-units of spirituality, including attitude and spiritual ability, can affect all components of quality of life. The findings suggest that spirituality, along with other factors, can lead to a significant improvement in quality of life and, ultimately, general health of patients with SCI.

Keywords: spinal cord injury, quality of life, spirituality, patients

Procedia PDF Downloads 98
26563 The Changes of the Relationship between Audit Quality and Earnings Management after Financial Crisis

Authors: Chengxuan Geng, Yizhou E

Abstract:

This paper mainly examines the changes in the relationship between earnings management and audit quality before and after financial crisis in the context of American firms from 2005 to 2010. Based on a sample of 3584 firm year observations, we find that there are changes concerning the relation between accrual-based earnings management and audit quality during the pre-crisis and post-crisis periods. However, the results do not provide enough evidence with regard to the variances in the association between real activities earnings management and audit quality during these two periods.

Keywords: audit quality, earnings management, financial crisis, relationship

Procedia PDF Downloads 339
26562 Quality is the Matter of All

Authors: Mohamed Hamza, Alex Ohoussou

Abstract:

At JAWDA, our primary focus is on ensuring the satisfaction of our clients worldwide. We are committed to delivering new features on our SaaS platform as quickly as possible while maintaining high-quality standards. In this paper, we highlight two key aspects of testing that represent an evolution of current methods and a potential trend for the future, which have enabled us to uphold our commitment effectively. These aspects are: "One Sandbox per Pull Request" (dynamic test environments instead of static ones) and "QA for All.".

Keywords: QA for all, dynamic sandboxes, QAOPS, CICD, continuous testing, all testers, QA matters for all, 1 sandbox per PR, utilization rate, coverage rate

Procedia PDF Downloads 31