Search results for: quality of accounting information
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 19148

Search results for: quality of accounting information

18638 Relationship between the Ability of Accruals and Non-Systematic Risk of Shares for Companies Listed in Stock Exchange: Case Study, Tehran

Authors: Lina Najafian, Hamidreza Vakilifard

Abstract:

The present study focused on the relationship between the quality of accruals and non-systematic risk. The independent study variables included the ability of accruals, the information content of accruals, and amount of discretionary accruals considered as accruals quality measures. The dependent variable was non-systematic risk based on the Fama and French Three Factor model (FFTFM) and the capital asset pricing model (CAPM). The control variables were firm size, financial leverage, stock return, cash flow fluctuations, and book-to-market ratio. The data collection method was based on library research and document mining including financial statements. Multiple regression analysis was used to analyze the data. The study results showed that there is a significant direct relationship between financial leverage and discretionary accruals and non-systematic risk based on FFTFM and CAPM. There is also a significant direct relationship between the ability of accruals, information content of accruals, firm size, and stock return and non-systematic based on both models. It was also found that there is no relationship between book-to-market ratio and cash flow fluctuations and non-systematic risk.

Keywords: accruals quality, non-systematic risk, CAPM, FFTFM

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18637 Application of the Building Information Modeling Planning Approach to the Factory Planning

Authors: Peggy Näser

Abstract:

Factory planning is a systematic, objective-oriented process for planning a factory, structured into a sequence of phases, each of which is dependent on the preceding phase and makes use of particular methods and tools, and extending from the setting of objectives to the start of production. The digital factory, on the other hand, is the generic term for a comprehensive network of digital models, methods, and tools – including simulation and 3D visualisation – integrated by a continuous data management system. Its aim is the holistic planning, evaluation and ongoing improvement of all the main structures, processes and resources of the real factory in conjunction with the product. Digital factory planning has already become established in factory planning. The application of Building Information Modeling has not yet been established in factory planning but has been used predominantly in the planning of public buildings. Furthermore, this concept is limited to the planning of the buildings and does not include the planning of equipment of the factory (machines, technical equipment) and their interfaces to the building. BIM is a cooperative method of working, in which the information and data relevant to its lifecycle are consistently recorded, managed and exchanged in a transparent communication between the involved parties on the basis of digital models of a building. Both approaches, the planning approach of Building Information Modeling and the methodical approach of the Digital Factory, are based on the use of a comprehensive data model. Therefore it is necessary to examine how the approach of Building Information Modeling can be extended in the context of factory planning in such a way that an integration of the equipment planning, as well as the building planning, can take place in a common digital model. For this, a number of different perspectives have to be investigated: the equipment perspective including the tools used to implement a comprehensive digital planning process, the communication perspective between the planners of different fields, the legal perspective, that the legal certainty in each country and the quality perspective, on which the quality criteria are defined and the planning will be evaluated. The individual perspectives are examined and illustrated in the article. An approach model for the integration of factory planning into the BIM approach, in particular for the integrated planning of equipment and buildings and the continuous digital planning is developed. For this purpose, the individual factory planning phases are detailed in the sense of the integration of the BIM approach. A comprehensive software concept is shown on the tool. In addition, the prerequisites required for this integrated planning are presented. With the help of the newly developed approach, a better coordination between equipment and buildings is to be achieved, the continuity of the digital factory planning is improved, the data quality is improved and expensive implementation errors are avoided in the implementation.

Keywords: building information modeling, digital factory, digital planning, factory planning

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18636 Using Confirmatory Factor Analysis to Test the Dimensional Structure of Tourism Service Quality

Authors: Ibrahim A. Elshaer, Alaa M. Shaker

Abstract:

Several previous empirical studies have operationalized service quality as either a multidimensional or unidimensional construct. While few earlier studies investigated some practices of the assumed dimensional structure of service quality, no study has been found to have tested the construct’s dimensionality using confirmatory factor analysis (CFA). To gain a better insight into the dimensional structure of service quality construct, this paper tests its dimensionality using three CFA models (higher order factor model, oblique factor model, and one factor model) on a set of data collected from 390 British tourists visited Egypt. The results of the three tests models indicate that service quality construct is multidimensional. This result helps resolving the problems that might arise from the lack of clarity concerning the dimensional structure of service quality, as without testing the dimensional structure of a measure, researchers cannot assume that the significant correlation is a result of factors measuring the same construct.

Keywords: service quality, dimensionality, confirmatory factor analysis, Egypt

Procedia PDF Downloads 583
18635 Quality of Life of the Beneficiaries of the Government’s Bolsa Família Program: A Case Study in Mateiros/TO/Brazil

Authors: Mary L. G. S. Senna, Afonso R. Aquino, Veruska C. Dutra, Carlos H. C. Tolentino

Abstract:

The quality of life index, despite elucidating many discussions, the conceptual subjectivity of the term does not show precision, and consequently, many researchers seek to develop methods aiming to measure this concept, bringing it to a more concrete approach. In this study, the quality of life index method was used to analyze the population of Mateiros, Tocantins, Brazil for quality of life. After data collection, it was compared the quality of life index between the population and the group of beneficiaries of the Brazilian government assistance program Bolsa Família (Family Allowance). Some of the people interviewed receive financial aid from the federal government program Bolsa Família (22%). Comparisons were made among the final score of the quality of life index of the Mateiros population and the following factors: Gender, age, education, those working or not with tourism and those who receive or do not receive the Bolsa Família. It was observed that only the factor, Bolsa Família (p-score 0.0138), shows an association with quality of life improvement, noticing that those who have financial aid had a higher quality of life improvement than the rest of the population. It was concluded that, government assistance has shown a decisive element on the enhancement of Mateiros population quality of life, indicating that similar actions should be maintained.

Keywords: quality of life index, government aid to families, sustainable tourism, Bolsa Familia

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18634 Quality of Life of Mothers of Adolescents with Attention-Deficit/Hyperactivity Disorder Based on Lazarus-Folkman's Coping

Authors: Simin Hosseinian, Roghieh Nooripour

Abstract:

Introduction: Attention-deficit/hyperactivity disorder (ADHD) is a major neuropsychiatric disorder diagnosis in children, adolescents. This study was aimed to investigate the quality of life of mothers of adolescents with ADHD based on Lazarus-Folkman's coping. Method: Due to this purpose, 120 mothers were selected with convenience sampling method that referred to counseling centers with their adolescents with ADHD for treatment of their adolescents and then they completed Iranian Quality of Life Questionnaire and The Ways of Coping Questionnaire (WCQ). Data were analyzed by the Pearson correlation and stepwise regression methods with SPSS-19. Results: The result showed that there was a positive significant relationship between quality of life and self-controlling and also a negative relationship between quality of life and accepting responsibility (p < 0.05). Conclusion: According to these findings, we can suggest suitable intervention for mothers who have adolescents with ADHD and enhance their quality of life.

Keywords: ADHD, mother, adolescent, quality of life, Lazarus-Folkman

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18633 Evolving Software Assessment and Certification Models Using Ant Colony Optimization Algorithm

Authors: Saad M. Darwish

Abstract:

Recently, software quality issues have come to be seen as important subject as we see an enormous growth of agencies involved in software industries. However, these agencies cannot guarantee the quality of their products, thus leaving users in uncertainties. Software certification is the extension of quality by means that quality needs to be measured prior to certification granting process. This research participates in solving the problem of software assessment by proposing a model for assessment and certification of software product that uses a fuzzy inference engine to integrate both of process–driven and application-driven quality assurance strategies. The key idea of the on hand model is to improve the compactness and the interpretability of the model’s fuzzy rules via employing an ant colony optimization algorithm (ACO), which tries to find good rules description by dint of compound rules initially expressed with traditional single rules. The model has been tested by case study and the results have demonstrated feasibility and practicability of the model in a real environment.

Keywords: software quality, quality assurance, software certification model, software assessment

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18632 An Investigation of Quality Practices in Libyan Industrial Companies

Authors: Mostafa A. Shokshok, Omran Ali Abu Krais

Abstract:

This paper describes the collection and analysis of data obtained from face-to-face interviews conducted in selected Libyan industrial companies. The objectives of the interviews are to enhance understanding, and generate explanations of current issues in culture and quality management systems in Libyan companies. The method used in analyzing the questions, as well as the main finding of each question are explained. The interviews probed areas identify national and organizational culture, quality management systems, current methods, effects, barriers and other factors affecting the success of quality management implementation. Eleven questions are prepared and been discussed with the interviewees.

Keywords: interviews, quality, culture, Libyan industrial companies

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18631 Qualitative Case Study Research in Accounting: Challenges and Prospects the Libyan Case Study

Authors: Bubaker F. Shareia

Abstract:

Much of the literature on research design has focussed on research conducted in developed, uni-cultural or primarily English speaking countries. Studies of qualitative case study research, the challenges and prospects have been embedded in Western/Euro-centric society and social theories. Although there have been some theoretical studies, few empirical studies have been conducted to explore the nature of the challenges of qualitative case study in developing countries. These challenges include accessibility to organizations, conducting interviews in developing countries, accessing documents and observing official meetings, language and cultural challenges, the use of consent forms, issues affecting access to companies, respondent issues and data analysis. The author, while conducting qualitative case study research in Libya, faced all these issues. The discussion in this paper examines these issues in order to make a contribution toward the literature in this area.

Keywords: accounting, challenges, prospects, developing countries, Libya, qualitative case study

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18630 Receptiveness of Market Segmentation Towards Online Shopping Attitude: A Quality Management Strategy for Online Passenger Car Market

Authors: Noor Hasmini Abdghani, Nik Kamariah Nikmat, Nor Hayati Ahmad

Abstract:

Rapid growth of the internet technology led to changes in the consumer lifestyles. This involved customer buying behaviour-based internet that create new kind of buying strategy. Hence, it has summoned many of world firms including Malaysia to generate new quality strategy in preparation to face new customer buying lifestyles. Particularly, this study focused on identifying online customer segment of automobile passenger car customers. Secondly, the objective is to understand online customer’s receptiveness towards internet technologies. This study distributed 700 questionnaires whereby 582 were returned representing 83% response rate. The data were analysed using factor and regression analyses. The result from the factor analysis precipitates four online passenger car segmentations in Malaysia, which are: Segment (1)- Automobile Online shopping Preferences, Segment (2)- Automobile Online Brand Comparison, Segment (3)- Automobile Online Information Seeking and Segment (4)- Automobile Offline Shopping Preferences. In understanding the online customer’s receptiveness towards internet, the regression result shows that there is significant relationship between each of four segments of online passenger car customer with attitude towards automobile online shopping. This implies that, for online customers to have receptiveness toward internet technologies, he or she must have preferences toward online shopping or at least prefer to browse any related information online even if the actual purchase is made at the traditional store. With this proposed segmentation strategy, the firms especially the automobile firms will be able to understand their online customer behavior. At least, the proposed segmentation strategy will help the firms to strategize quality management approach for their online customers’ buying decision making.

Keywords: Automobile, Market Segmentation, Online Shopping Attitude, Quality Management Strategy

Procedia PDF Downloads 537
18629 Quantitative Ranking Evaluation of Wine Quality

Authors: A. Brunel, A. Kernevez, F. Leclere, J. Trenteseaux

Abstract:

Today, wine quality is only evaluated by wine experts with their own different personal tastes, even if they may agree on some common features. So producers do not have any unbiased way to independently assess the quality of their products. A tool is here proposed to evaluate wine quality by an objective ranking based upon the variables entering wine elaboration, and analysed through principal component analysis (PCA) method. Actual climatic data are compared by measuring the relative distance between each considered wine, out of which the general ranking is performed.

Keywords: wine, grape, weather conditions, rating, climate, principal component analysis, metric analysis

Procedia PDF Downloads 316
18628 Management Information System to Help Managers for Providing Decision Making in an Organization

Authors: Ajayi Oluwasola Felix

Abstract:

Management information system (MIS) provides information for the managerial activities in an organization. The main purpose of this research is, MIS provides accurate and timely information necessary to facilitate the decision-making process and enable the organizations planning control and operational functions to be carried out effectively. Management information system (MIS) is basically concerned with processing data into information and is then communicated to the various departments in an organization for appropriate decision-making. MIS is a subset of the overall planning and control activities covering the application of humans technologies, and procedures of the organization. The information system is the mechanism to ensure that information is available to the managers in the form they want it and when they need it.

Keywords: Management Information Systems (MIS), information technology, decision-making, MIS in Organizations

Procedia PDF Downloads 553
18627 Intelligent Quality Management System on the Example оf Bread Baking

Authors: Irbulat Utepbergenov, Lyazzat Issabekova, Shara Toybayeva

Abstract:

This article discusses quality management using the bread baking process as an example. The baking process must be strictly controlled and repeatable. Automation and monitoring of quality management systems can help. After baking bread, quality control of the finished product should be carried out. This may include an evaluation of appearance, weight, texture, and flavor. It is important to continuously work to improve processes and products based on data and feedback from the quality management system. A method and model of automated quality management and an intelligent automated management system based on intelligent technologies are proposed, which allow to automate the processes of QMS implementation and support and improve the validity, efficiency, and effectiveness of management decisions by automating a number of functions of decision makers and staff. This project is supported by the grant of the Ministry of Education and Science of the Republic of Kazakhstan (Zhas Galym project No. AR 13268939 Research and development of digital technologies to ensure consistency of the carriers of normative documents of the quality management system).

Keywords: automated control system, quality management, efficiency evaluation, bakery oven, intelligent system

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18626 A Social Care Intervention for Improving the Quality of Life of People Living with HIV/AIDS in Ghana

Authors: Tina Abrefa-Gyan

Abstract:

Background: In Ghana and the rest of sub-Saharan Africa, HIV/AIDS is a public health threat and also causes medical crises for many who are infected with the virus. Objective: This study tested a social care intervention developed to help improve the quality of life of those living with HIV/AIDS in Ghana. Method: Adult respondents (N = 248) were assigned to receive the intervention or usual care for six weeks. Results: Results of the study revealed significant differences between the treatment and control groups in their reports of quality of life. Respondents reported better quality of life upon receiving the intervention. Implication: This study sheds light on the positive relationship between the intervention and quality of life among those living with HIV/AIDS in Ghana. Conclusion: The intervention is innovative and novel in the setting. It will, therefore, help to reduce the risks such as depression, low cognitive functioning, and low physical functioning associated with low quality of life among people living with HIV/AIDS in Ghana in specific, and in sub-Saharan Africa in general.

Keywords: social care intervention, HIV/AIDS, Ghana, quality of life

Procedia PDF Downloads 466
18625 Developing Model for Fuel Consumption Optimization in Aviation Industry

Authors: Somesh Kumar Sharma, Sunanad Gupta

Abstract:

The contribution of aviation to society and economy is undisputedly significant. The aviation industry drives economic and social progress by contributing prominently to tourism, commerce and improved quality of life. Identifying the amount of fuel consumed by an aircraft while moving in both airspace and ground networks is critical to air transport economics. Aviation fuel is a major operating cost parameter of the aviation industry and at the same time it is prone to various constraints. This article aims to develop a model for fuel consumption of aviation product. The paper tailors the information for the fuel consumption optimization in terms of information development, information evaluation and information refinement. The information is evaluated and refined using statistical package R and Factor Analysis which is further validated with neural networking. The study explores three primary dimensions which are finally summarized into 23 influencing variables in contrast to 96 variables available in literature. The 23 variables explored in this study should be considered as highly influencing variables for fuel consumption which will contribute significantly towards fuel optimization.

Keywords: fuel consumption, civil aviation industry, neural networking, optimization

Procedia PDF Downloads 334
18624 Modelling Urban Rigidity and Elasticity Growth Boundaries: A Spatial Constraints-Suitability Based Perspective

Authors: Pengcheng Xiang Jr., Xueqing Sun, Dong Ngoduy

Abstract:

In the context of rapid urbanization, urban sprawl has brought about extensive negative impacts on ecosystems and the environment, resulting in a gradual shift from "incremental growth" to ‘stock growth’ in cities. A detailed urban growth boundary is a prerequisite for urban renewal and management. This study takes Shenyang City, China, as the study area and evaluates the spatial distribution of urban spatial suitability in the study area from the perspective of spatial constraints-suitability using multi-source data and simulates the future rigid and elastic growth boundaries of the city in the study area using the CA-Markov model. The results show that (1) the suitable construction area and moderate construction area in the study area account for 8.76% and 19.01% of the total area, respectively, and the suitable construction area and moderate construction area show a trend of distribution from the urban centre to the periphery, mainly in Shenhe District, the southern part of Heping District, the western part of Dongling District, and the central part of Dadong District; (2) the area of expansion of construction land in the study area in the period of 2023-2030 is 153274.6977hm2, accounting for 44.39% of the total area of the study area; (3) the rigid boundary of the study area occupies an area of 153274.6977 hm2, accounting for 44.39% of the total area of the study area, and the elastic boundary of the study area contains an area of 75362.61 hm2, accounting for 21.69% of the total area of the study area. The study constructed a method for urban growth boundary delineation, which helps to apply remote sensing to guide future urban spatial growth management and urban renewal.

Keywords: urban growth boundary, spatial constraints, spatial suitability, urban sprawl

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18623 Impact of Safety and Quality Considerations of Housing Clients on the Construction Firms’ Intention to Adopt Quality Function Deployment: A Case of Construction Sector

Authors: Saif Ul Haq

Abstract:

The current study intends to examine the safety and quality considerations of clients of housing projects and their impact on the adoption of Quality Function Deployment (QFD) by the construction firm. Mixed method research technique has been used to collect and analyze the data wherein a survey was conducted to collect the data from 220 clients of housing projects in Saudi Arabia. Then, the telephonic and Skype interviews were conducted to collect data of 15 professionals working in the top ten real estate companies of Saudi Arabia. Data were analyzed by using partial least square (PLS) and thematic analysis techniques. Findings reveal that today’s customer prioritizes the safety and quality requirements of their houses and as a result, construction firms adopt QFD to address the needs of customers. The findings are of great importance for the clients of housing projects as well as for the construction firms as they could apply QFD in housing projects to address the safety and quality concerns of their clients.

Keywords: construction industry, quality considerations, quality function deployment, safety considerations

Procedia PDF Downloads 116
18622 Environment Situation Analysis of Germany

Authors: K. Y. Chen, H. Chua, C. W. Kan

Abstract:

In this study, we will analyze Germany’s environmental situation such as water and air quality and review its environmental policy. In addition, we will collect the yearly environmental data as well as information concerning public environmental investment. Based on the data collect, we try to find out the relationship between public environmental investment and sustainable development in Germany. In addition, after comparing the trend of environmental quality and situation of environmental policy and investment, we may have some conclusions and learnable aspects to refer to. Based upon the data collected, it was revealed that Germany has established a well-developed institutionalization of environmental education. And the ecological culture at school is dynamic and continuous renewal. The booming of green markets in Germany is a very successful experience for learning. The green market not only creates a number of job opportunities, but also helps the government to improve and protect the environment. Acknowledgement: Authors would like to thank the financial support from the Hong Kong Polytechnic University for this work.

Keywords: Germany, public environmental investment, environment quality, sustainable development

Procedia PDF Downloads 246
18621 Data Integrity: Challenges in Health Information Systems in South Africa

Authors: T. Thulare, M. Herselman, A. Botha

Abstract:

Poor system use, including inappropriate design of health information systems, causes difficulties in communication with patients and increased time spent by healthcare professionals in recording the necessary health information for medical records. System features like pop-up reminders, complex menus, and poor user interfaces can make medical records far more time consuming than paper cards as well as affect decision-making processes. Although errors associated with health information and their real and likely effect on the quality of care and patient safety have been documented for many years, more research is needed to measure the occurrence of these errors and determine the causes to implement solutions. Therefore, the purpose of this paper is to identify data integrity challenges in hospital information systems through a scoping review and based on the results provide recommendations on how to manage these. Only 34 papers were found to be most suitable out of 297 publications initially identified in the field. The results indicated that human and computerized systems are the most common challenges associated with data integrity and factors such as policy, environment, health workforce, and lack of awareness attribute to these challenges but if measures are taken the data integrity challenges can be managed.

Keywords: data integrity, data integrity challenges, hospital information systems, South Africa

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18620 Effects of Temperature and Enzyme Concentration on Quality of Pineapple and Pawpaw Blended Juice

Authors: Ndidi F. Amulu, Calistus N. Ude, Patrick E. Amulu, Nneka N. Uchegbu

Abstract:

The effects of temperature and enzyme concentration on the quality of mixed pineapple and pawpaw blended fruits juice were studied. Extracts of the two fruit juices were separately treated at 70  for 15 min each so as to inactivate micro-organisms. They were analyzed and blended in different proportions of 70% pawpaw and 30% pineapple, 60% pawpaw and 40% pineapple, 50% pineapple and 50% pawpaw, 40% pawpaw and 60% pineapple. The characterization of the fresh pawpaw and pineapple juice before blending showed that the juices have good quality. The high water content of the product may have affected the viscosity, vitamin C content and total soluble solid of the blended juice to be low. The effects of the process parameters on the quality showed that better quality of the blended juice can be obtained within the optimum temperature range of (50-70 °C) and enzyme concentration range (0.12-0.18 w/v). The ratio of mix 60% pineapple juice: 40% pawpaw juice has better quality. This showed that pawpaw and pineapple juices can blend effectively to produce a quality juice.

Keywords: clarification, pawpaw, pineapple, viscosity, vitamin C

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18619 Three-Stage Mining Metals Supply Chain Coordination and Product Quality Improvement with Revenue Sharing Contract

Authors: Hamed Homaei, Iraj Mahdavi, Ali Tajdin

Abstract:

One of the main concerns of miners is to increase the quality level of their products because the mining metals price depends on their quality level; however, increasing the quality level of these products has different costs at different levels of the supply chain. These costs usually increase after extractor level. This paper studies the coordination issue of a decentralized three-level supply chain with one supplier (extractor), one mineral processor and one manufacturer in which the increasing product quality level cost at the processor level is higher than the supplier and at the level of the manufacturer is more than the processor. We identify the optimal product quality level for each supply chain member by designing a revenue sharing contract. Finally, numerical examples show that the designed contract not only increases the final product quality level but also provides a win-win condition for all supply chain members and increases the whole supply chain profit.

Keywords: three-stage supply chain, product quality improvement, channel coordination, revenue sharing

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18618 Determination the Effects of Physico-Chemical Parameters on Groundwater Status by Water Quality Index

Authors: Samaneh Abolli, Mahdi Ahmadi Nasab, Kamyar Yaghmaeian, Mahmood Alimohammadi

Abstract:

The quality of drinking water, in addition to the presence of physicochemical parameters, depends on the type and geographical location of water sources. In this study, groundwater quality was investigated by sampling total dissolved solids (TDS), electrical conductivity (EC), total hardness (TH), Cl, Ca²⁺, and Mg²⁺ parameters in 13 sites, and 40 water samples were sent to the laboratory. Electrometric, titration, and spectrophotometer methods were used. In the next step, the water quality index (WQI) was used to investigate the impact and weight of each parameter in the groundwater. The results showed that only the mean of magnesium ion (40.88 mg/l) was lower than the guidelines of World Health Organization (WHO). Interpreting the WQI based on the WHO guidelines showed that the statuses of 21, 11, and 7 samples were very poor, poor, and average quality, respectively, and one sample had excellent quality. Among the studied parameters, the means of EC (2,087.49 mS/cm) and Cl (1,015.87 mg/l) exceeded the global and national limits. Classifying water quality of TH was very hard (87.5%), hard (7.5%), and moderate (5%), respectively. Based on the geographical distribution, the drinking water index in sites 4 and 11 did not have acceptable quality. Chloride ion was identified as the responsible pollutant and the most important ion for raising the index. The outputs of statistical tests and Spearman correlation had significant and direct correlation (p < 0.05, r > 0.7) between TDS, EC, and chloride, EC and chloride, as well as TH, Ca²⁺, and Mg²⁺.

Keywords: water quality index, groundwater, chloride, GIS, Garmsar

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18617 Quality Business Ethics: A Case Study

Authors: Fotis Vouzas

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This paper is an attempt to investigate the Business Ethics link to Quality Management. Business Ethics as a management practice is well rooted in many organizations, but its contribution to quality management implementation programs and practices is not well documented. The ISO 9000 and the Business Excellence frameworks and Awards seem to provide a basis for the implementation of a TQM philosophy contributing to efficiency, enhanced performance and sustainability. The author examines a series of Corporate Ethics initiatives and investigates the relationship to Total Quality Management in an MNC operating in Greece. The data gathering was carried out through extensive and in-depth interviews with several multiple informants, i.e., the plant manager, the production manager, and the personnel manager, using a semi-structured questionnaire with open-ended questions.

Keywords: total quality management, business ethics, Greece, ISO 9000

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18616 The Extent of Big Data Analysis by the External Auditors

Authors: Iyad Ismail, Fathilatul Abdul Hamid

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This research was mainly investigated to recognize the extent of big data analysis by external auditors. This paper adopts grounded theory as a framework for conducting a series of semi-structured interviews with eighteen external auditors. The research findings comprised the availability extent of big data and big data analysis usage by the external auditors in Palestine, Gaza Strip. Considering the study's outcomes leads to a series of auditing procedures in order to improve the external auditing techniques, which leads to high-quality audit process. Also, this research is crucial for auditing firms by giving an insight into the mechanisms of auditing firms to identify the most important strategies that help in achieving competitive audit quality. These results are aims to instruct the auditing academic and professional institutions in developing techniques for external auditors in order to the big data analysis. This paper provides appropriate information for the decision-making process and a source of future information which affects technological auditing.

Keywords: big data analysis, external auditors, audit reliance, internal audit function

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18615 Introducing a Proper Total Quality Management Model for Libraries

Authors: Alireza Shahraki, Kaveh Keshmiry Zadeh

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Total quality management in libraries is of particular importance because high-quality libraries can facilitate the sustained development process in countries. This study has been conducted to examine the feasibility of implementation of total quality management in libraries of Sistan and Baluchestan and to provide an appropriate model for this concern. All of the officials and employees of Sistan and Baluchestan libraries (23 individuals) constitute the population of the study. Data gathering tool is a questionnaire that is designated based on ISO9000. The data extracted from questionnaires were analyzed using SPSS software. Results indicate that the highest degree of conformance to the 8 principles of ISO9000 is attributed to the principle of 'users' (69.9%) and the lowest degree is associated with 'decision making based on facts' (39.1%). Moreover, a significant relationship was observed among the items (1 and 3), (2 and 5), (2 and 7), (3 and 5), (4 and 5), (4 and 7), (4 and 8), (5 and 7), and (7 and 8). According to the research findings, it can generally be said that it is not eligible now to utilize TQM in libraries of Sistan and Baluchestan.

Keywords: quality management, total quality, university libraries, libraries management

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18614 Optimization of Air Pollution Control Model for Mining

Authors: Zunaira Asif, Zhi Chen

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The sustainable measures on air quality management are recognized as one of the most serious environmental concerns in the mining region. The mining operations emit various types of pollutants which have significant impacts on the environment. This study presents a stochastic control strategy by developing the air pollution control model to achieve a cost-effective solution. The optimization method is formulated to predict the cost of treatment using linear programming with an objective function and multi-constraints. The constraints mainly focus on two factors which are: production of metal should not exceed the available resources, and air quality should meet the standard criteria of the pollutant. The applicability of this model is explored through a case study of an open pit metal mine, Utah, USA. This method simultaneously uses meteorological data as a dispersion transfer function to support the practical local conditions. The probabilistic analysis and the uncertainties in the meteorological conditions are accomplished by Monte Carlo simulation. Reasonable results have been obtained to select the optimized treatment technology for PM2.5, PM10, NOx, and SO2. Additional comparison analysis shows that baghouse is the least cost option as compared to electrostatic precipitator and wet scrubbers for particulate matter, whereas non-selective catalytical reduction and dry-flue gas desulfurization are suitable for NOx and SO2 reduction respectively. Thus, this model can aid planners to reduce these pollutants at a marginal cost by suggesting control pollution devices, while accounting for dynamic meteorological conditions and mining activities.

Keywords: air pollution, linear programming, mining, optimization, treatment technologies

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18613 Variation among East Wollega Coffee (Coffea arabica L.) Landraces for Quality Attributes

Authors: Getachew Weldemichael, Sentayehu Alamerew, Leta Tulu, Gezahegn Berecha

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Coffee quality improvement program is becoming the focus of coffee research, as the world coffee consumption pattern shifted to high-quality coffee. However, there is limited information on the genetic variation of C. Arabica for quality improvement in potential specialty coffee growing areas of Ethiopia. Therefore, this experiment was conducted with the objectives of determining the magnitude of variation among 105 coffee accessions collected from east Wollega coffee growing areas and assessing correlations between the different coffee qualities attributes. It was conducted in RCRD with three replications. Data on green bean physical characters (shape and make, bean color and odor) and organoleptic cup quality traits (aromatic intensity, aromatic quality, acidity, astringency, bitterness, body, flavor, and overall standard of the liquor) were recorded. Analysis of variance, clustering, genetic divergence, principal component and correlation analysis was performed using SAS software. The result revealed that there were highly significant differences (P<0.01) among the accessions for all quality attributes except for odor and bitterness. Among the tested accessions, EW104 /09, EW101 /09, EW58/09, EW77/09, EW35/09, EW71/09, EW68/09, EW96 /09, EW83/09 and EW72/09 had the highest total coffee quality values (the sum of bean physical and cup quality attributes). These genotypes could serve as a source of genes for green bean physical characters and cup quality improvement in Arabica coffee. Furthermore, cluster analysis grouped the coffee accessions into five clusters with significant inter-cluster distances implying that there is moderate diversity among the accessions and crossing accessions from these divergent inter-clusters would result in hetrosis and recombinants in segregating generations. The principal component analysis revealed that the first three principal components with eigenvalues greater than unity accounted for 83.1% of the total variability due to the variation of nine quality attributes considered for PC analysis, indicating that all quality attributes equally contribute to a grouping of the accessions in different clusters. Organoleptic cup quality attributes showed positive and significant correlations both at the genotypic and phenotypic levels, demonstrating the possibility of simultaneous improvement of the traits. Path coefficient analysis revealed that acidity, flavor, and body had a high positive direct effect on overall cup quality, implying that these traits can be used as indirect criteria to improve overall coffee quality. Therefore, it was concluded that there is considerable variation among the accessions, which need to be properly conserved for future improvement of the coffee quality. However, the variability observed for quality attributes must be further verified using biochemical and molecular analysis.

Keywords: accessions, Coffea arabica, cluster analysis, correlation, principal component

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18612 Quality as an Approach to Organizational Change and Its Role in the Reorganization of Enterprises: Case of Four Moroccan Small and Medium-Sized Enterprises

Authors: A. Boudiaf

Abstract:

The purpose of this paper is to analyze and apprehend, through four case studies, the interest of the project of the implementation of the quality management system (QMS) at four Moroccan small and medium-sized enterprises (SMEs). This project could generate significant organizational change to improve the functioning of the organization. In fact, quality is becoming a necessity in the current business world. It is considered to be a major component in companies’ competitive strategies. It should be noted that quality management is characterized by a set of methods and techniques that can be used to solve malfunctions and reorganize companies. It is useful to point out that the choice of the adoption of the quality approach could be influenced by the circumstances of the business context, it could also be derived from its strategic vision; this means that this choice can be characterized as either a strategic aspect or a reactive aspect. This would probably have a major impact on the functioning of the QMS and also on the perception of the quality issue by company managers and their employees.

Keywords: business context, organizational change, quality, reorganization

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18611 Factor Influencing the Certification to ISO 9000:2008 among SME in Malaysia

Authors: Dolhadi Bin Zainudin

Abstract:

The study attempts to predict the relationship between influencing factors in the adoption of ISO 9000:2008 and to identify which how these factors play the main role in achieving ISO 9000 standard. A survey using structured questionnaire was employed. A total of 255 respondents from 255 small and medium enterprises participated in this study. With regards to influencing factors, a discriminant analysis was conducted and the results showed that three out of nine critical success factors is statistically significant between ISO 9000:2008 and non-ISO 9000 certified companies which are communication for quality, information and analysis and organizational culture.

Keywords: ISO 9000, quality management, factors, small and medium enterprise, Malaysia, influencing factors

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18610 The Public Law Studies: Relationship Between Accountability, Environmental Education and Smart Cities

Authors: Aline Alves Bandeira, Luís Pedro Lima, Maria Cecília de Paula Silva, Paulo Henrique de Viveiros Tavares

Abstract:

Nowadays, the study of public policies regarding management efficiency is essential. Public policies are about what governments do or do not do, being an area that has grown worldwide, contributing through the knowledge of technologies and methodologies that monitor and evaluate the performance of public administrators. The information published on official government websites needs to provide for transparency and responsiveness of managers. Thus, transparency is a primordial factor for the execution of Accountability, providing, in this way, services to the citizen with the expansion of transparent, efficient, democratic information and that value administrative eco-efficiency. The ecologically balanced management of a Smart City must optimize environmental education, building a fairer society, which brings about equality in the use of quality environmental resources. Smart Cities add value in the construction of public management, enabling interaction between people, enhancing environmental education and the practical applicability of administrative eco-efficiency, fostering economic development and improving the quality of life.

Keywords: accountability, environmental education, new public administration, smart cities

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18609 Elements of a Culture of Quality in the Implementation of Quality Assurance Systems of Countries in the European Higher Education Area

Authors: Laura Mion

Abstract:

The implementation of quality management systems in higher education in different countries is determined by national regulatory choices and supranational indications (such as the European Standard Guidelines for Quality Assurance). The effective functioning and transformative capacity of these quality management systems largely depend on the organizational context in which they are applied and, more specifically, on the culture of quality developed in single universities or in single countries. The University's concept of quality culture integrates the structural dimension of QA (quality management manuals, process definitions, tools) with the value dimension of an organization (principles, skills, and attitudes). Within the EHEA (European Higher Education Area), countries such as Portugal, the Netherlands, the UK, and Norway demonstrate a greater integration of QA principles in the various organizational levels and areas of competence of university institutions or have greater experience in implementation or scientific and political debate on the matter. Therefore, the study, through an integrative literature review, of the quality management systems of these countries is aimed at determining a framework of the culture of quality, helpful in defining the elements which, both in structural-organizational terms and in terms of values and skills and attitudes, have proved to be factors of success in the effective implementation of quality assurance systems in universities and in the countries considered in the research. In order for a QA system to effectively aim for continuous improvement in a complex and dynamic context such as the university one, it must embrace a holistic vision of quality from an integrative perspective, focusing on the objective of transforming the reality being evaluated.

Keywords: higher education, quality assurance, quality culture, Portugal, Norway, Netherlands, United Kingdom

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