Search results for: quality requirements
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11442

Search results for: quality requirements

5742 Evalution of the Impact on Improvement of Bank Manager Decision Making

Authors: Farzane Sadatnia, Bahram Fathi

Abstract:

Today, all public and private organizations have found that the management of the world for key information related to the activities of a staff and its main essence and philosophy, though they constitute the management information systems are very helpful in this respect the right to apply systems can save a lot in terms of economic organizations including reducing the time decision - making, improve the quality of decision making, and cost savings to bring information systems is a backup system that can never be instead of logic and human reasoning, which can be used in the series is spreading, providing resources, and provide the necessary facilities, provide better services for users, balanced budget allocation, determine strengths and weaknesses and previous plans to review the current decisions and especially the decision . Hence; in this study attempts to the effect of an information system on a review of the organization.

Keywords: information system, planning, organization, coordination, control

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5741 Exploring Communities of Practice through Public Health Walks for Nurse Education

Authors: Jacqueline P. Davies

Abstract:

Introduction: Student nurses must develop skills in observation, communication and reflection as well as public health knowledge from their first year of training. This paper will explain a method developed for students to collect their own findings about public health in urban areas. These areas are both rich in the history of old public health that informs the content of many traditional public health walks, but are also locations where new public health concerns about chronic disease are concentrated. The learning method explained in this paper enables students to collect their own data and write original work as first year students. Examples of their findings will be given. Methodology: In small groups, health care students are instructed to walk in neighbourhoods near to the hospitals they will soon attend as apprentice nurses. On their walks, they wander slowly, engage in conversations, and enter places open to the public. As they drift, they observe with all five senses in the real three dimensional world to collect data for their reflective accounts of old and new public health. They are encouraged to stop for refreshments and taste, as well as look, hear, smell, and touch while on their walk. They reflect as a group and later develop an individual reflective account in which they write up their deep reflections about what they observed on their walk. In preparation for their walk, they are encouraged to look at studies of quality of Life and other neighbourhood statistics as well as undertaking a risk assessment for their walk. Findings: Reflecting on their walks, students apply theoretical concepts around social determinants of health and health inequalities to develop their understanding of communities in the neighbourhoods visited. They write about the treasured historical architecture made of stone, bronze and marble which have outlived those who built them; but also how the streets are used now. The students develop their observations into thematic analyses such as: what we drink as illustrated by the empty coke can tossed into a now disused drinking fountain; the shift in home-life balance illustrated by streets where families once lived over the shop which are now walked by commuters weaving around each other as they talk on their mobile phones; and security on the street, with CCTV cameras placed at regular intervals, signs warning trespasses and barbed wire; but little evidence of local people watching the street. Conclusion: In evaluations of their first year, students have reported the health walk as one of their best experiences. The innovative approach was commended by the UK governing body of nurse education and it received a quality award from the nurse education funding body. This approach to education allows students to develop skills in the real world and write original work.

Keywords: education, innovation, nursing, urban

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5740 Cost of Outpatient Procedures for Ostomized Patients Treated in the Public Health Network in Brazil and Its Impact on the Budget of the Unified Health System

Authors: Karina Guimaraes, Lilian Santos

Abstract:

This study has the purpose of planning and instituting monitoring actions as a way of knowing the scenario of assistance to the patient with stoma, treated in the public health network in Brazil, from January to November of the year 2016, from the elaboration of a technical document containing the survey of the number of procedures offered and the value of the ostomy services, accredited in the Unified Health System-SUS. The purpose of this document is to improve the quality of these services in the efficient management of available financial resources, making it indispensable for the creation of strategies for the implementation and implementation of care services for people with stomata as a strategic tool in the promotion, prevention, qualification and efficiency in health care.

Keywords: health economic, management, ostomy, unified health system

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5739 Awareness for Air Pollution Impacts on Lung Cancer in Southern California: A Pilot Study for Designed Smartphone Application

Authors: M. Mohammed Raoof, A. Enkhtaivan, H. Aljuaid

Abstract:

This study follows the design science research methodology to design and implement a smartphone application artifact. The developed artifact was evaluated through three phases. The System Usability Scale (SUS) metric was used for the evaluation. The designed artifact aims to spread awareness about reducing air pollution, decreasing lung cancer development, and checking the air quality status in Southern California Counties. Participants have been drawn for a pilot study to facilitate awareness of air pollution. The study found that smartphone applications have a beneficial effect on the study’s aims.

Keywords: air pollution, design science research, indoor air pollution, lung cancer, outdoor air pollution, smartphone application

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5738 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District

Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

Abstract:

In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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5737 Removal of Protein from Chromium Tanning Bath by Biological Treatment Using Pseudomonas sp.

Authors: Amel Benhadji, Mourad Taleb Ahmed, Rachida Maachi

Abstract:

The challenge for the new millennium is to develop an industrial system that has minimal socio-ecological impacts, without compromising quality of life. Leather industry is one of these industries demanding environmentally friendly products. In this study, we investigated the possibility of applying innovative low cost biological treatment using Pseudomonas aeruginosa. This strain tested the efficiency of the batch biological treatment in the recovery of protein and hexavalent chromium from chromium tanning bath. We have compared suspended and fixed bacteria culture. The results showed the removal of the total protein of treatment and a decrease of hexavalent chromium concentration is during the treatment. The better efficiency of the biological treatment is obtained when using fixed culture of P. aeruginosa.

Keywords: tanning wastewater, biological treatment, protein removal, hexavalent chromium

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5736 The Effect of Technology on Skin Development and Progress

Authors: Haidy Weliam Megaly Gouda

Abstract:

Dermatology is often a neglected specialty in low-resource settings despite the high morbidity associated with skin disease. This becomes even more significant when associated with HIV infection, as dermatological conditions are more common and aggressive in HIV-positive patients. African countries have the highest HIV infection rates, and skin conditions are frequently misdiagnosed and mismanaged because of a lack of dermatological training and educational material. The frequent lack of diagnostic tests in the African setting renders basic clinical skills all the more vital. This project aimed to improve the diagnosis and treatment of skin disease in the HIV population in a district hospital in Malawi. A basic dermatological clinical tool was developed and produced in collaboration with local staff and based on available literature and data collected from clinics. The aim was to improve diagnostic accuracy and provide guidance for the treatment of skin disease in HIV-positive patients. A literature search within Embassy, Medline and Google Scholar was performed and supplemented through data obtained from attending 5 Antiretroviral clinics. From the literature, conditions were selected for inclusion in the resource if they were described as specific, more prevalent, or extensive in the HIV population or have more adverse outcomes if they develop in HIV patients. Resource-appropriate treatment options were decided using Malawian Ministry of Health guidelines and textbooks specific to African dermatology. After the collection of data and discussion with local clinical and pharmacy staff, a list of 15 skin conditions was included, and a booklet was created using the simple layout of a picture, a diagnostic description of the disease and treatment options. Clinical photographs were collected from local clinics (with full consent of the patient) or from the book ‘Common Skin Diseases in Africa’ (permission granted if fully acknowledged and used in a not-for-profit capacity). This tool was evaluated by the local staff alongside an educational teaching session on skin disease. This project aimed to reduce uncertainty in diagnosis and provide guidance for appropriate treatment in HIV patients by gathering information into one practical and manageable resource. To further this project, we hope to review the effectiveness of the tool in practice.

Keywords: prevalence and pattern of skin diseases, impact on quality of life, rural Nepal, interventions, quality switched ruby laser, skin color river blindness, clinical signs, circularity index, grey level run length matrix, grey level co-occurrence matrix, local binary pattern, object detection, ring detection, shape identification

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5735 Variation in N₂ Fixation and N Contribution by 30 Groundnut (Arachis hypogaea L.) Varieties Grown in Blesbokfontein Mpumalanga Province, South Africa

Authors: Titus Y. Ngmenzuma, Cherian. Mathews, Feilx D. Dakora

Abstract:

In Africa, poor nutrient availability, particularly N and P, coupled with low soil moisture due to erratic rainfall, constitutes the major crop production constraints. Although inorganic fertilizers are an option for meeting crop nutrient requirements for increased grain yield, the high cost and scarcity of inorganic inputs make them inaccessible to resource-poor farmers in Africa. Because crops grown on such nutrient-poor soils are micronutrient deficient, incorporating N₂-fixing legumes into cropping systems can sustainably improve crop yield and nutrient accumulation in the grain. In Africa, groundnut can easily form an effective symbiosis with native soil rhizobia, leading to marked N contribution in cropping systems. In this study, field experiments were conducted at Blesbokfontein in Mpumalanga Province to assess N₂ fixation and N contribution by 30 groundnut varieties during the 2018/2019 planting season using the ¹⁵N natural abundance technique. The results revealed marked differences in shoot dry matter yield, symbiotic N contribution, soil N uptake and grain yield among the groundnut varieties. The percent N derived from fixation ranged from 37 to 44% for varieties ICGV131051 and ICGV13984. The amount of N-fixed ranged from 21 to 58 kg/ha for varieties Chinese and IS-07273, soil N uptake from 31 to 80 kg/ha for varieties IS-07947 and IS-07273, and grain yield from 193 to 393 kg/ha for varieties ICGV15033 and ICGV131096, respectively. Compared to earlier studies on groundnut in South Africa, this study has shown low N₂ fixation and N contribution to the cropping systems, possibly due to environmental factors such as low soil moisture. Because the groundnut varieties differed in their growth, symbiotic performance and grain yield, more field testing is required over a range of differing agro-ecologies to identify genotypes suitable for different cropping environments

Keywords: ¹⁵N natural abundance, percent N derived from fixation, amount of N-fixed, grain yield

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5734 Design, Fabrication, and Experimental Validation of a Warm Bulge Test System

Authors: Emine Feyza Şükür, Mevlüt Türköz, Murat Dilmeç, Hüseyin Selçuk Halkacı

Abstract:

In this study, a warm bulge test system was designed, built and experimentally validated to perform warm bulge tests with all necessary systems. In addition, performance of each sub-system is validated through repeated production and/or test runs as well as through part quality measurements. Validation and performance tests were performed to characterize the repeatability of the system. As a result of these tests, the desired temperature distribution on the sheet metal was obtained by the heating systems and the good repeatability of the bulge tests was obtained. Consequently, this study is expected to provide other researchers and manufacturer with a set of design and process guidelines to develop similar systems.

Keywords: design, test unit, warm bulge test unit, validation test

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5733 Chemical Bath Deposition Technique (CBD) of Cds Used in Closed Space Sublimation (CSS) of CdTe Solar Cell

Authors: Zafar Mahmood, Fahimullah Babar, Surriyia Naz, Hafiz Ur Rehman

Abstract:

Cadmium Sulphide (CdS) was deposited on a Tec 15 glass substrate with the help of CBD (chemical bath deposition process) and then cadmium telluride CdTe was deposited on CdS with the help of CSS (closed spaced sublimation technique) for the construction of a solar cell. The thicknesses of all the deposited materials were measured with the help of Elipsometry. The IV graphs were drawn in order to observe the current voltage output. The efficiency of the cell was graphed with the fill factor as well (graphs not given here).The efficiency came out to be approximately 16.5 % and the CIGS (copper- indium –gallium- selenide) maximum efficiency is 20 %.The efficiency of a solar cell can further be enhanced by adapting quality materials, good experimental devices and proper procedures. The grain size was analyzed with the help of scanning electron microscope using RBS (Rutherford backscattering spectroscopy).

Keywords: CBD, CdS, CdTe, CSS

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5732 Ground Water Sustainable Management in Ethiopia, Africa

Authors: Ebissa Gadissa Kedir

Abstract:

This paper presents the potential groundwater assessment and sustainable management in the selected study area. It is the most preferred water source in all climatic zones for its convenient availability, drought dependability, excellent quality, and low development cost. The rural areas, which account for more than 85% of the country's population, are encountered a shortage of potable water supply which can be solved by proper groundwater utilization. For the present study area, the groundwater potential is assessed and analysed. Thus, the study area falls in four potential groundwater zones ranging from poor to high. However, the current groundwater management practices in the study area are poor. Despite the pervasive and devastating challenges, immediate and proper responses have not yet been given to the problem. Thus, such frustrating threats and challenges have initiated the researcher to work in the project area.

Keywords: GW potential, GW management, GW sustainability, South gonder, Ethiopia

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5731 Evaluation Method for Fouling Risk Using Quartz Crystal Microbalance

Authors: Natsuki Kishizawa, Keiko Nakano, Hussam Organji, Amer Shaiban, Mohammad Albeirutty

Abstract:

One of the most important tasks in operating desalination plants using a reverse osmosis (RO) method is preventing RO membrane fouling caused by foulants found in seawater. Optimal design of the pre-treatment process of RO process for plants enables the reduction of foulants. Therefore, a quantitative evaluation of the fouling risk in pre-treated water, which is fed to RO, is required for optimal design. Some measurement methods for water quality such as silt density index (SDI) and total organic carbon (TOC) have been conservatively applied for evaluations. However, these methods have not been effective in some situations for evaluating the fouling risk of RO feed water. Furthermore, stable management of plants will be possible by alerts and appropriate control of the pre-treatment process by using the method if it can be applied to the inline monitoring system for the fouling risk of RO feed water. The purpose of this study is to develop a method to evaluate the fouling risk of RO feed water. We applied a quartz crystal microbalance (QCM) to measure the amount of foulants found in seawater using a sensor whose surface is coated with polyamide thin film, which is the main material of a RO membrane. The increase of the weight of the sensor after a certain length of time in which the sample water passes indicates the fouling risk of the sample directly. We classified the values as “FP: Fouling Potential”. The characteristics of the method are to measure the very small amount of substances in seawater in a short time: < 2h, and from a small volume of the sample water: < 50mL. Using some RO cell filtration units, a higher correlation between the pressure increase given by RO fouling and the FP from the method than SDI and TOC was confirmed in the laboratory-scale test. Then, to establish the correlation in the actual bench-scale RO membrane module, and to confirm the feasibility of the monitoring system as a control tool for the pre-treatment process, we have started a long-term test at an experimental desalination site by the Red Sea in Jeddah, Kingdom of Saudi Arabia. Implementing inline equipment for the method made it possible to measure FP intermittently (4 times per day) and automatically. Moreover, for two 3-month long operations, the RO operation pressure among feed water samples of different qualities was compared. The pressure increase through a RO membrane module was observed at a high FP RO unit in which feed water was treated by a cartridge filter only. On the other hand, the pressure increase was not observed at a low FP RO unit in which feed water was treated by an ultra-filter during the operation. Therefore, the correlation in an actual scale RO membrane was established in two runs of two types of feed water. The result suggested that the FP method enables the evaluation of the fouling risk of RO feed water.

Keywords: fouling, monitoring, QCM, water quality

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5730 Fabric Drapemeter Development towards the Analysis of Its Behavior in 3-D Design

Authors: Aida Sheeta, M. Nashat Fors, Sherwet El Gholmy, Marwa Issa

Abstract:

Globalization has raised the customer preferences not only towards the high-quality garments but also the right fitting, comfort and aesthetic apparels. This only can be accomplished by the good interaction between fabric mechanical and physical properties as well as the required style. Consequently, this paper provides an integrated review of the fabric drape terminology because it is considered as an essential feature in which the fabric can form folds with the help of the gravity. Moreover, an instrument has been fabricated in order to analyze the static and dynamic drape behaviors using different fabric types. In addition, the obtained results find out the parameters affecting the drape coefficient using digital image processing for various kind of commercial fabrics. This was found to be an essential first step in order to analyze the behavior of this fabric when it is fabricated in a certain 3-D garment design.

Keywords: cloth fitting, fabric drape nodes, garment silhouette, image processing

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5729 Parallelization of Random Accessible Progressive Streaming of Compressed 3D Models over Web

Authors: Aayushi Somani, Siba P. Samal

Abstract:

Three-dimensional (3D) meshes are data structures, which store geometric information of an object or scene, generally in the form of vertices and edges. Current technology in laser scanning and other geometric data acquisition technologies acquire high resolution sampling which leads to high resolution meshes. While high resolution meshes give better quality rendering and hence is used often, the processing, as well as storage of 3D meshes, is currently resource-intensive. At the same time, web applications for data processing have become ubiquitous owing to their accessibility. For 3D meshes, the advancement of 3D web technologies, such as WebGL, WebVR, has enabled high fidelity rendering of huge meshes. However, there exists a gap in ability to stream huge meshes to a native client and browser application due to high network latency. Also, there is an inherent delay of loading WebGL pages due to large and complex models. The focus of our work is to identify the challenges faced when such meshes are streamed into and processed on hand-held devices, owing to its limited resources. One of the solutions that are conventionally used in the graphics community to alleviate resource limitations is mesh compression. Our approach deals with a two-step approach for random accessible progressive compression and its parallel implementation. The first step includes partition of the original mesh to multiple sub-meshes, and then we invoke data parallelism on these sub-meshes for its compression. Subsequent threaded decompression logic is implemented inside the Web Browser Engine with modification of WebGL implementation in Chromium open source engine. This concept can be used to completely revolutionize the way e-commerce and Virtual Reality technology works for consumer electronic devices. These objects can be compressed in the server and can be transmitted over the network. The progressive decompression can be performed on the client device and rendered. Multiple views currently used in e-commerce sites for viewing the same product from different angles can be replaced by a single progressive model for better UX and smoother user experience. Can also be used in WebVR for commonly and most widely used activities like virtual reality shopping, watching movies and playing games. Our experiments and comparison with existing techniques show encouraging results in terms of latency (compressed size is ~10-15% of the original mesh), processing time (20-22% increase over serial implementation) and quality of user experience in web browser.

Keywords: 3D compression, 3D mesh, 3D web, chromium, client-server architecture, e-commerce, level of details, parallelization, progressive compression, WebGL, WebVR

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5728 Biochemical Evaluation of Air Conditioning West Water in Jeddah City: Concept of Sustainable Water Resources

Authors: D. Alromi, A. Alansari, S. Alghamdi, E. Jambi

Abstract:

As the need for water is increasing globally, and the available water resources are barely meeting the current quality of life and economy. Air conditioning (AC) condensate water could be explored as an alternative water source, which could be considered within the global calculations of the water supply. The objective of this study is to better understand the potential for recovery of condensate water from air conditioning systems. The results generated so far showed that the AC produces a high quantity of water, and data analysis revealed that the amount of water is positively and significantly correlated with the humidity (P <= 0.05). In the meantime, the amount of heavy metals has been measuring using ICP-OES. The results, in terms of quantity, clearly show that the AC can be used as an alternative source of water, especially in the regions characterized by high humidity. The results also showed that the amount of produced water depends on the type of AC.

Keywords: air conditioning systems, water quantity, water resources, wastewater

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5727 Developments in Corporate Governance: The Case of Vietnam

Authors: Lien T. H. Tran, David A. Holloway

Abstract:

Corporate governance practices have changed significantly across the world in the past three decades. Spectacular corporate failures during this period have acted as a catalyst for the development of codes and guidelines that have resulted in the global acceptance of a ‘best practice’ model. This study assesses the relevance of such a ‘one size fits all model’ for the developing nation state of Vietnam. The findings of this analytical paper is that there are three key elements (government, international institutions and the nature of business) that are pertinent and central to corporate governance developments in the country. We also find that the quality of corporate governance in Vietnam is at a medium level when compared to international practices. Vietnam still has a long way to go to construct and embed effective corporate governance policies and practices and promote ethical business behaviours and sound decision making at board level.

Keywords: corporate governance, government, international institutions, public companies, Vietnam

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5726 Label Survey in Romania: A Study on How Consumers Use Food Labeling

Authors: Gabriela Iordachescu, Mariana Cretu Stuparu, Mirela Praisler, Camelia Busila, Doina Voinescu, Camelia Vizireanu

Abstract:

The aim of the study was to evaluate the consumers’ degree of confidence in food labeling, how they use and understand the label and respectively food labeling elements. The label is a bridge between producers, suppliers, and consumers. It has to offer enough information in terms of public health and food safety, statement of ingredients, nutritional information, warnings and advisory statements, producing date and shelf-life, instructions for storage and preparation (if required). The survey was conducted on 500 consumers group in Romania, aged 15+, males and females, from urban and rural areas and with different graduation levels. The questionnaire was distributed face to face and online. It had single or multiple choices questions and label images for the efficiency and best understanding of the question. The law 1169/2011 applied to food products from 13 of December 2016 improved and adapted the requirements for labeling in a clear manner. The questions were divided on following topics: interest and general trust in labeling, use and understanding of label elements, understanding of the ingredient list and safety information, nutrition information, advisory statements, serving sizes, best before/use by meanings, intelligent labeling, and demographic data. Three choice selection exercises were also included. In this case, the consumers had to choose between two similar products and evaluate which label element is most important in product choice. The data were analysed using MINITAB 17 and PCA analysis. Most of the respondents trust the food label, taking into account some elements especially when they buy the first time the product. They usually check the sugar content and type of sugar, saturated fat and use the mandatory label elements and nutrition information panel. Also, the consumers pay attention to advisory statements, especially if one of the items is relevant to them or the family. Intelligent labeling is a challenging option. In addition, the paper underlines that the consumer is more careful and selective with the food consumption and the label is the main helper for these.

Keywords: consumers, food safety information, labeling, labeling nutritional information

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5725 Media Literacy Development: A Methodology to Systematically Integrate Post-Contemporary Challenges in Early Childhood Education

Authors: Ana Mouta, Ana Paulino

Abstract:

The following text presents the ik.model, a theoretical framework that guided the pedagogical implementation of meaningful educational technology-based projects in formal education worldwide. In this paper, we will focus on how this framework has enabled the development of media literacy projects for early childhood education during the last three years. The methodology that guided educators through the challenge of systematically merging analogic and digital means in dialogic high-quality opportunities of world exploration is explained throughout these lines. The effects of this methodology on early age media literacy development are considered. Also considered is the relevance of this skill in terms of post-contemporary challenges posed to learning.

Keywords: early learning, ik.model, media literacy, pedagogy

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5724 A Molding Surface Auto-inspection System

Authors: Ssu-Han Chen, Der-Baau Perng

Abstract:

Molding process in IC manufacturing secures chips against the harms done by hot, moisture or other external forces. While a chip was being molded, defects like cracks, dilapidation, or voids may be embedding on the molding surface. The molding surfaces the study poises to treat and the ones on the market, though, differ in the surface where texture similar to defects is everywhere. Manual inspection usually passes over low-contrast cracks or voids; hence an automatic optical inspection system for molding surface is necessary. The proposed system is consisted of a CCD, a coaxial light, a back light as well as a motion control unit. Based on the property of statistical textures of the molding surface, a series of digital image processing and classification procedure is carried out. After training of the parameter associated with above algorithm, result of the experiment suggests that the accuracy rate is up to 93.75%, contributing to the inspection quality of IC molding surface.

Keywords: molding surface, machine vision, statistical texture, discrete Fourier transformation

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5723 The Effect of Corporate Governance on Earnings Management: When Firms Report Increasing Earnings

Authors: Su-Ping Liu, Yue Tian, Yifan Shen

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This study investigates the effect of corporate governance on earnings management when firms have reported a long stream of earnings increases (hereafter referred to as earnings beaters). We expect that good quality of corporate governance decreases the probability of income-increasing earnings management. We employ transparent tools to capture firms’ opportunistic management behavior, specifically, the repurchase of stock. In addition, we use corporate governance proxies to measure the degree of corporate governance, including board size, board independence, CEO duality, and the frequency of meeting. The results hold after the controlling of variables that suggested in prior literature. We expect that the simple technique, that is, firms’ degree of corporate governance, to be used as an inexpensive first step in detecting earnings management.

Keywords: corporate governance, earnings management, earnings patterns, stock repurchase

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5722 Enhancing Sell-In and Sell-Out Forecasting Using Ensemble Machine Learning Method

Authors: Vishal Das, Tianyi Mao, Zhicheng Geng, Carmen Flores, Diego Pelloso, Fang Wang

Abstract:

Accurate sell-in and sell-out forecasting is a ubiquitous problem in the retail industry. It is an important element of any demand planning activity. As a global food and beverage company, Nestlé has hundreds of products in each geographical location that they operate in. Each product has its sell-in and sell-out time series data, which are forecasted on a weekly and monthly scale for demand and financial planning. To address this challenge, Nestlé Chilein collaboration with Amazon Machine Learning Solutions Labhas developed their in-house solution of using machine learning models for forecasting. Similar products are combined together such that there is one model for each product category. In this way, the models learn from a larger set of data, and there are fewer models to maintain. The solution is scalable to all product categories and is developed to be flexible enough to include any new product or eliminate any existing product in a product category based on requirements. We show how we can use the machine learning development environment on Amazon Web Services (AWS) to explore a set of forecasting models and create business intelligence dashboards that can be used with the existing demand planning tools in Nestlé. We explored recent deep learning networks (DNN), which show promising results for a variety of time series forecasting problems. Specifically, we used a DeepAR autoregressive model that can group similar time series together and provide robust predictions. To further enhance the accuracy of the predictions and include domain-specific knowledge, we designed an ensemble approach using DeepAR and XGBoost regression model. As part of the ensemble approach, we interlinked the sell-out and sell-in information to ensure that a future sell-out influences the current sell-in predictions. Our approach outperforms the benchmark statistical models by more than 50%. The machine learning (ML) pipeline implemented in the cloud is currently being extended for other product categories and is getting adopted by other geomarkets.

Keywords: sell-in and sell-out forecasting, demand planning, DeepAR, retail, ensemble machine learning, time-series

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5721 The Synergistic Effects of Using Silicon and Selenium on Fruiting of Zaghloul Date Palm (Phoenix dectylifera L.)

Authors: M. R. Gad El- Kareem, A. M. K. Abdel Aal, A. Y. Mohamed

Abstract:

During 2011 and 2012 seasons, Zaghloul date palms received four sprays of silicon (Si) at 0.05 to 0.1% and selenium (Se) at 0.01 to 0.02%. Growths, nutritional status, yield as well as physical and chemical characteristics of the fruits in response to application of silicon and selenium were investigated. Single and combined applications of silicon at 0.05 to 0.1% and selenium at 0.01 to 0.02% was very effective in enhancing the leaf area, total chlorophylls, percentages of N, P, and K in the leaves, yield, bunch weight as well as physical and chemical characteristics of the fruits in relative to the check treatment. Silicon was superior to selenium in this respect. Combined application was favourable than using each alone in this connection. Treating Zaghloul date palms four times with a mixture of silicon at 0.05% + selenium at 0.01% resulted in an economical yield and producing better fruit quality.

Keywords: date palms, Zaghloul, silicon, selenium, leaf area

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5720 Lignin Phenol Formaldehyde Resole Resin: Synthesis and Characteristics

Authors: Masoumeh Ghorbania, Falk Liebnerb, Hendrikus W.G. van Herwijnenc, Johannes Konnertha

Abstract:

Phenol formaldehyde (PF) resins are widely used as wood adhesives for variety of industrial products such as plywood, laminated veneer lumber and others. Lignin as a main constituent of wood has become well-known as a potential substitute for phenol in PF adhesives because of their structural similarity. During the last decades numerous research approaches have been carried out to substitute phenol with pulping-derived lignin, whereby the lower reactivity of resins synthesized with shares of lignin seem to be one of the major challenges. This work reports about a systematic screening of different types of lignin (plant origin and pulping process) for their suitability to replace phenol in phenolic resins. Lignin from different plant sources (softwood, hardwood and grass) were used, as these should differ significantly in their reactivity towards formaldehyde of their reactive phenolic core units. Additionally a possible influence of the pulping process was addressed by using the different types of lignin from soda, kraft, and organosolv process and various lignosulfonates (sodium, ammonium, calcium, magnesium). To determine the influence of lignin on the adhesive performance beside others the rate of viscosity development, bond strength development of varying hot pressing time and other thermal properties were investigated. To evaluate the performance of the cured end product, a few selected properties were studied at the example of solid wood-adhesive bond joints, compact panels and plywood. As main results it was found that lignin significantly accelerates the viscosity development in adhesive synthesis. Bonding strength development during curing of adhesives decelerated for all lignin types, while this trend was least for pine kraft lignin and spruce sodium lignosulfonate. However, the overall performance of the products prepared with the latter adhesives was able to fulfill main standard requirements, even after exposing the products to harsh environmental conditions. Thus, a potential application can be considered for processes where reactivity is less critical but adhesive cost and product performance is essential.

Keywords: phenol formaldehyde resin, lignin phenol formaldehyde resin, ABES, DSC

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5719 Renewable Integration Algorithm to Compensate Photovoltaic Power Using Battery Energy Storage System

Authors: Hyung Joo Lee, Jin Young Choi, Gun Soo Park, Kyo Sun Oh, Dong Jun Won

Abstract:

The fluctuation of the output of the renewable generator caused by weather conditions must be mitigated because it imposes strain on the system and adversely affects power quality. In this paper, we focus on mitigating the output fluctuation of the photovoltaic (PV) using battery energy storage system (BESS). To satisfy tight conditions of system, proposed algorithm is developed. This algorithm focuses on adjusting the integrated output curve considering state of capacity (SOC) of the battery. In this paper, the simulation model is PSCAD / EMTDC software. SOC of the battery and the overall output curve are shown using the simulation results. We also considered losses and battery efficiency.

Keywords: photovoltaic generation, battery energy storage system, renewable integration, power smoothing

Procedia PDF Downloads 270
5718 Truthful or Untruthful Social Media Posts: Applying Statement Analysis to Decode online Deception

Authors: Christa L. Arnold, Margaret C. Stewart

Abstract:

This research shares the results of an exploratory study examining Statement Analysis (SA) to detect deception in online truthful and untruthful social media posts. Applying a Law Enforcement methodology SA, used in criminal interview statements, this research analyzes what is stated to assist in evaluating written deceptive information. Preliminary findings reveal qualitative and quantitative nuances for SA in online deception detection and uncover insights regarding digital deceptive behavior. Thus far, findings reveal truthful statements tend to differ from untruthful statements in both content and quality.

Keywords: deception detection, online deception, social media content, statement analysis

Procedia PDF Downloads 57
5717 Exposure to Particulate Matter Taking Various Transportation Modes in Cebu City, Philippines

Authors: Mona Loraine M. Barabad, Duckshin Park, Michael E. Versoza

Abstract:

This study gives a comparison of the commuters’ exposure to particulate matter while taking different transportation mode (jeepney, motorcycle and taxi) in Cebu City, Philippines. A personal aerosol monitor (Sidepak AM510) was used for data collection; in addition, both temperature and humidity were also documented. Analysis was done and showed that Jeepney, which is the most commonly used mode in the country, has the highest PM collected having an average of 358.0μg/m^3, followed by the motorcycle with an average of 244.6 μg/m^3. The taxi recorded to have an average of 50.0 μg/m^3 and the lowest between the microenvironments sampled. The outcome was greatly significant to the traffic volume together with several factors that could possibly affect the result. However, due to the lack of time and resources, the data collected was limited. Further and thorough investigation should be implemented to provide more essential information regarding the subject.

Keywords: air quality, particulate matter, Philippines, transportation

Procedia PDF Downloads 352
5716 Use Cases Analysis of Free Space Optical Communication System

Authors: Kassem Saab, Fritzen Bart, Yves-Marie Seveque

Abstract:

The deployment of Free Space Optical Communications (FSOC) systems requires the development of robust and reliable Optical Ground Stations (OGS) that can be easily installed and operated. To this end, the Engineering Department of Airbus Defence and Space is actively working on the development of innovative and compact OGS solutions that can be deployed in various environments and provide high-quality connectivity under different atmospheric conditions. This article presents an overview of our recent developments in this field, including an evaluation study of different use cases of the FSOC with respect to different atmospheric conditions. The goal is to provide OGS solutions that are both simple and highly effective, allowing for the deployment of high-speed communication networks in a wide range of scenarios.

Keywords: end to end optical communication, laser propagation, optical ground station, turbulence

Procedia PDF Downloads 80
5715 Sense-Based Approach in the Design of Anti-Violence Shelters: A Comparative Analysis

Authors: Annunziata Albano

Abstract:

Intimate Partner Violence (IPV) and Non-Partner Sexual Violence (NPSV) are still the most common forms of interpersonal violence against women today, and numerous studies have shown how they can affect women's physical and psychological well-being, frequently leading to depression, posttraumatic stress disorder (PTSD), and substance abuse. The primary goal of Italian Anti-Violence Centres (AVCs) is to provide an appropriate context for women to embark on a personalised path out of violence by providing various services such as listening groups, psychological and legal support, housing support in collaboration with shelters, work orientation, and specific support in the case of minor children. However, their physical environment is frequently overlooked, partly because these centres are typically established in pre-existing buildings and have a limited budget. Several studies on healthcare design and mental health, on the other hand, emphasise the potential of the built environment to facilitate healing by providing a restorative setting that aids in coping with stress and traumatic experiences, investigating the positive role of natural features and sensorial qualities such as light, colours, sound, and smell. This research aims to collect and summarise the key evidence-based principles derived from a multidisciplinary literature review about interior design elements that can help women recover after their traumatic experience. Furthermore, the study examines multiple case studies of Italian AVCs through the lens of previously determined principles, to understand how and whether these guidelines have been applied and which outcomes can provide relevant insights for design practice, with an emphasis on sensory qualities, usually overlooked in favour of other requirements. The outlined guidelines may serve as a framework for various typologies of services provided to women who are the victims of interpersonal violence, such as women's crisis centres and shelters.

Keywords: anti-violence centres, environmental psychology, interior design, interpersonal violence, restorative environments

Procedia PDF Downloads 97
5714 Metalorganic Chemical Vapor Deposition Overgrowth on the Bragg Grating for Gallium Nitride Based Distributed Feedback Laser

Authors: Junze Li, M. Li

Abstract:

Laser diodes fabricated from the III-nitride material system are emerging solutions for the next generation telecommunication systems and optical clocks based on Ca at 397nm, Rb at 420.2nm and Yb at 398.9nm combined 556 nm. Most of the applications require single longitudinal optical mode lasers, with very narrow linewidth and compact size, such as communication systems and laser cooling. In this case, the GaN based distributed feedback (DFB) laser diode is one of the most effective candidates with gratings are known to operate with narrow spectra as well as high power and efficiency. Given the wavelength range, the period of the first-order diffraction grating is under 100 nm, and the realization of such gratings is technically difficult due to the narrow line width and the high quality nitride overgrowth based on the Bragg grating. Some groups have reported GaN DFB lasers with high order distributed feedback surface gratings, which avoids the overgrowth. However, generally the strength of coupling is lower than that with Bragg grating embedded into the waveguide within the GaN laser structure by two-step-epitaxy. Therefore, the overgrowth on the grating technology need to be studied and optimized. Here we propose to fabricate the fine step shape structure of first-order grating by the nanoimprint combined inductively coupled plasma (ICP) dry etching, then carry out overgrowth high quality AlGaN film by metalorganic chemical vapor deposition (MOCVD). Then a series of gratings with different period, depths and duty ratios are designed and fabricated to study the influence of grating structure to the nano-heteroepitaxy. Moreover, we observe the nucleation and growth process by step-by-step growth to study the growth mode for nitride overgrowth on grating, under the condition that the grating period is larger than the mental migration length on the surface. The AFM images demonstrate that a smooth surface of AlGaN film is achieved with an average roughness of 0.20 nm over 3 × 3 μm2. The full width at half maximums (FWHMs) of the (002) reflections in the XRD rocking curves are 278 arcsec for the AlGaN film, and the component of the Al within the film is 8% according to the XRD mapping measurement, which is in accordance with design values. By observing the samples with growth time changing from 200s, 400s to 600s, the growth model is summarized as the follow steps: initially, the nucleation is evenly distributed on the grating structure, as the migration length of Al atoms is low; then, AlGaN growth alone with the grating top surface; finally, the AlGaN film formed by lateral growth. This work contributed to carrying out GaN DFB laser by fabricating grating and overgrowth on the nano-grating patterned substrate by wafer scale, moreover, growth dynamics had been analyzed as well.

Keywords: DFB laser, MOCVD, nanoepitaxy, III-niitride

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5713 An Integrated Assessment (IA) of Water Resources in the Speightstown Catchment, Barbados Using a GIS-Based Decision Support System

Authors: Anuradha Maharaj, Adrian Cashman

Abstract:

The cross-cutting nature of water as a resource translates into the need for a better understanding of its movement, storage and loss at all points in the hydro-socioeconomic cycle. An integrated approach to addressing the issue of sustainability means quantitatively understanding: the linkages within this cycle, the role of water managers in resource allocation, and the critical factors influencing its scarcity. The Water Evaluation and Planning Tool (WEAP) is an integrative model that combines the catchment-scale hydrologic processes with a water management model, driven by environmental requirements and socioeconomic demands. The concept of demand priorities is included to represent the areas of greatest use within a given catchment. Located on Barbados’ West Coast, Speightstown and the surrounding areas encompass a well-developed tourist, residential and agricultural area. The main water resource for this area, and the rest of the island, is that of groundwater. The availability of groundwater in Barbados may be adversely affected by the projected changes in climate, such as reduced wet season rainfall. Economic development and changing sector priorities together with climate related changes have the potential to affect water resource abundance and by extension the allocation of resources for example in the Speightstown area. In order to investigate the potential impacts on the Speightstown area specifically, a WEAP Model of the study area was developed to estimate the present available water (baseline reference scenario 2000-2010). From this baseline scenario, it is envisioned that an exploration into projected changes in availability in the near term (2035-2045) and medium/long term (2065-2075) time frames will be undertaken. The generated estimations can assist water managers to better evaluate the status of and identify trends in water use and formulate adaptation measures to offset future deficits.

Keywords: water evaluation and planning system (WEAP), water availability, demand and supply, water allocation

Procedia PDF Downloads 337