Search results for: crop reporting service
4868 Cross-Sectional Analysis of Sustainability Activities in the Pharmaceutical Companies
Authors: Kanika Saxena, Sunita Balani
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Purpose - The aim of the study is to compare the reported sustainability activities in areas of emission, water management and gender equality, currently undertaken by the seven major pharmaceutical companies. Methodology: The published corporate sustainability activity reports for the year 2017 for seven pharmaceutical companies have been studied. The two main criteria for the inclusion of pharmaceutical companies in this study are that they are globally recognized and active in the field of sustainability reporting. Company’s actions and initiatives have been grouped under three categories: (i) Emissions (ii) Water management (iii) Gender Equality in terms of employee workforce. Findings: Based on the sustainability reports, quantification and grading of the companies showed interesting results. Johnson & Johnson and Bayer are leading their activities under emissions and water management categories. The number of activities under emission and water management in case of Eli Lily, Roche, Sanofi, Pfizer and GlaxoSmithKline were 19, 16, 16, 11 and 6 respectively. Johnson & Johnson and Eli Lily are leading in taking the initiatives to curb the problem of emissions as compared with other 5 companies. Under the category of gender equality in terms of employee workforce, Eli Lily is leading the group of sampled companies with 47% of women employee workforce globally followed by Sanofi with 46.2% (42.2% of managers) female employees. It has also been observed that in some of the reports, gender diversification in the workforce has not been mentioned though the total number of employees were mentioned. Conclusion: This study could serve as the informative material for future in-depth industry-specific studies in order to find out the participation of the pharmaceutical companies in the reporting of the sustainability activities especially in reference to emission, water management and gender equality in the workforce. In addition to it, this can be helpful as a reference point for other companies in the pharmaceutical sector who are yet to explore the field of sustainability initiatives and reporting. Due to the limited scope of this study, only seven major players of the pharmaceutical sector who are active in the field of sustainability have been considered.Keywords: emission, gender equality workforce, pharmaceutical, sustainability, water management
Procedia PDF Downloads 1604867 Response of Local Cowpea to Intra Row Spacing and Weeding Regimes in Yobe State, Nigeria
Authors: A. G. Gashua, T. T. Bello, I. Alhassan, K. K. Gwiokura
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Weeds are known to interfere seriously with crop growth, thereby affecting the productivity and quality of crops. Crops are also known to compete for natural growth resources if they are not adequately spaced, also affecting the performance of the growing crop. Farmers grow cowpea in mixtures with cereals and this is known to affect its yield. For this reason, a field experiment was conducted at Yobe State College of Agriculture Gujba, Damaturu station in the 2014 and 2015 rainy seasons to determine the appropriate intra row spacing and weeding regime for optimum growth and yield of cowpea (Vigna unguiculata L.) in pure stand in Sudan Savanna ecology. The treatments consist of three levels of spacing within rows (20 cm, 30 cm and 40 cm) and four weeding regimes (none, once at 3 weeks after sowing (WAS), twice at 3 and 6WAS, thrice at 3WAS, 6WAS and 9WAS); arranged in a Randomized Complete Block Design (RCBD) and replicated three times. The variety used was the local cowpea variety (white, early and spreading) commonly grown by farmers. The growth and yield data were collected and subjected to analysis of variance using SAS software, and the significant means were ranked by Students Newman Keul’s test (SNK). The findings of this study revealed better crop performance in 2015 than in 2014 despite poor soil condition. Intra row spacing significantly influenced vegetative growth especially the number of main branches, leaves and canopy spread at 6WAS and 9WAS with the highest values obtained at wider spacing (40 cm). The values obtained in 2015 doubled those obtained in 2014 in most cases. Spacing also significantly affected the number of pods in 2015, seed weight in both years and grain yield in 2014 with the highest values obtained when the crop was spaced at 30-40 cm. Similarly, weeding regime significantly influenced almost all the growth attributes of cowpea with higher values obtained from where cowpea was weeded three times at 3-week intervals, though statistically similar results were obtained even from where cowpea was weeded twice. Weeding also affected the entire yield and yield components in 2015 with the highest values obtained with increase weeding. Based on these findings, it is recommended that spreading cowpea varieties should be grown at 40 cm (or wider spacing) within rows and be weeded twice at three-week intervals for better crop performance in related ecologies.Keywords: intra-row spacing, local cowpea, Nigeria, weeding
Procedia PDF Downloads 2204866 Systems Strengthening for Sustainable Family Planning Service Provision in Uganda
Authors: D. Muyama, M. Luyiga, P. Buyungo, D. Chemonges, M. Namukwaya, L. Ssekabembe, B. Lukwago, D. Kyamagwa
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Context: The study focuses on the sustainability of health interventions in Uganda, particularly in the private sector, beyond donor-funded project periods. The Population Services International (PSI) implemented the Women Health Project (WHP) to ensure continued access to quality family planning, cervical cancer screening, and post-abortion care services through private clinics. Research Aim: The aim of the study is to assess the continued access to quality family planning, cervical cancer screening, and post-abortion care services through the private sector after the closure or reduction in funding of the WHP. Methodology: PSI trained and mentored 83 clinics to establish functional systems in self-regulatory quality improvement, supply chain, referral, and demand creation. The clinics were also connected to the national reporting system and utilized Ministry of Health reporting tools. An assessment tool with six criteria was designed and used to evaluate the progress of the clinics. Clinics scoring 75% and above were considered independent and graduated from the program. Findings: Out of the 83 private clinics, 56 successfully met the graduation criteria and graduated from the program, while 25 lost interest and were gradually dropped. Two clinics failed to achieve the criteria due to leadership challenges. The 59 graduating clinics continued to provide high-quality family planning services, including IUD, implant, Depo-Provera, oral contraceptives, and post-abortion care. All graduating clinics were reassessed and found to still be capable of offering services, attributing their success to government stock availability and acquired skills through mentorships. The clinics expressed appreciation to PSI for the sustainable plan that allowed them to operate beyond the project period. Theoretical Importance: This study contributes to the understanding of sustainability planning and the importance of clinic owners' attitudes and buy-in for continued service provision. It emphasizes the implementation of sustainability plans through existing structures to leverage available resources and ensure continuity of care. Data Collection and Analysis Procedures: The study collected data through the assessment tool that evaluated the progress of clinics based on the established criteria. The tool was scored out of 100%, and clinics scoring above 75% were deemed independent. The findings were analyzed quantitatively to determine the success rate of clinics in meeting the graduation criteria. Questions Addressed: The study addresses the question of whether private clinics in Uganda can sustain the provision of family planning, cervical cancer screening, and post-abortion care services after the closure or reduction in funding of the WHP. Conclusion: The study concludes that the attitude and buy-in of clinic owners are essential for sustainability planning. Implementing sustainability plans through existing structures and leveraging available resources are crucial for the continuity of care after the end of a project or reduced funding. The findings highlight the importance of establishing sustainable plans to ensure continued access to essential health services beyond the project period. Contributions: This study contributes to the existing knowledge for programmers implementing or intending to implement donor-funded projects. It provides insights into designing sustainable plans that enable the independent operation of clinics even after the end of a project.Keywords: graduation, family planning, systems strengthening, sustainability
Procedia PDF Downloads 664865 Examining Gender Bias in the Sport Concussion Assessment Tool 3 (SCAT3): A Differential Item Functioning Analysis in NCAA Sports
Authors: Rachel M. Edelstein, John D. Van Horn, Karen M. Schmidt, Sydney N. Cushing
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As a consequence of sports-related concussions, female athletes have been documented as reporting more symptoms than their male counterparts, in addition to incurring longer periods of recovery. However, the role of sex and its potential influence on symptom reporting and recovery outcomes in concussion management has not been completely explored. The present aims to investigate the relationship between female concussion symptom severity and the presence of assessment bias. The Sport Concussion Assessment Tool 3 (SCAT3), collected by the NCAA and DoD CARE Consortium, was quantified at five different time points post-concussion. N= 1,258 NCAA athletes, n= 473 female (soccer, rugby, lacrosse, ice hockey) and n=785 male athletes (football, rugby, lacrosse, ice hockey). A polytomous Item Response Theory (IRT) Graded Response Model (GRM) was used to assess the relationship between sex and symptom reporting. Differential Item Functioning (DIF) and Differential Group Functioning (DGF) were used to examine potential group-level bias. Interactions for DIF were utilized to explore the impact of sex on symptom reporting among NCAA male and female athletes throughout and after their concussion recovery. DIF was significantly detected after B-H corrections displayed in limited items; however, one symptom, “Pressure in Head” (-0.29, p=0.04 vs -0.20, p =0.04), was statistically significant at both < 6 hours and 24-48 hours. Thus, implies that at < 6 hours, males were 29% less likely to indicate “Pressure in the Head” compared to female athletes and 20% less likely at 24-48 hours. Overall, the DGF suggested significant group differences, suggesting that male athletes might be at a higher risk for returning to play prematurely (logits = -0.38, p < 0.001). However, after analyzing the SCAT 3, a clinically relevant trend was discovered. Twelve out of the twenty-two symptoms suggest higher difficulty in female athletes within three or more of the five-time points. These symptoms include Balance Problems, Blurry Vision, Confusion, Dizziness, Don’t Feel Right, Feel in Fog, Feel Slow Down, Low Energy, Neck Pain, Sensitivity to Light, Sensitivity to Noise, Trouble Falling Asleep. Despite a lack of statistical significance, this tendency is contrary to current literature stating that males may be unclear on symptoms, but females may be more honest in reporting symptoms. Further research, which includes possible modifying socioecological factors, is needed to determine whether females may consistently experience more symptoms and require longer recovery times or if, parsimoniously, males tend to present their symptoms and readiness for play differently than females. Such research will help to improve the validity of current assumptions concerning male as compared to female head injuries and optimize individualized treatments for sports-related head injuries.Keywords: female athlete, sports-related concussion, item response theory, concussion assessment
Procedia PDF Downloads 774864 Highway Capacity and Level of Service
Authors: Kidist Mesfin Nguse
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Ethiopia is the second most densely populated nation in Africa, and about 121 million people as the 2022 Ethiopia population live report recorded. In recent years, the Ethiopian government (GOE) has been gradually growing its road network. With 138,127 kilometers (85,825 miles) of all-weather roads as of the end of 2018–19, Ethiopia possessed just 39% of the nation's necessary road network and lacked a well-organized system. The Ethiopian urban population report recorded that about 21% of the population lives in urban areas, and the high population, coupled with growth in various infrastructures, has led to the migration of the workforce from rural areas to cities across the country. In main roads, the heterogeneous traffic flow with various operational features makes it more unfavorable, causing frequent congestion in the stretch of road. The Level of Service (LOS), a qualitative measure of traffic, is categorized based on the operating conditions in the traffic stream. Determining the capacity and LOS for this city is very crucial as this affects the planning and design of traffic systems and their operation, and the allocation of route selection for infrastructure building projects to provide for a considerably good level of service.Keywords: capacity, level of service, traffic volume, free flow speed
Procedia PDF Downloads 514863 Relations between the Internal Employment Conditions of International Organizations and the Characteristics of the National Civil Service
Authors: Renata Hrecska
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This research seeks to fully examine the internal employment law of international organizations by comparing it with the characteristics of the national civil service. The aim of the research is to compare the legal system that has developed over many centuries and the relatively new internal staffing regulations to find out what solution schemes can help each other through mutual legal development in order to respond effectively to the social challenges of everyday life. Generally, the rules of civil service of any country or international entity have in common that they have, in their pragmatics inherently, the characteristic that makes them serving public interests. Though behind the common base there are many differences: there is the clear fragmentation of state regulation and the unity of organizational regulation. On the other hand, however, this difference disappears to some extent: the public service regulation of international organizations can be considered uniform until we examine it within, but not outside an organization. As soon as we compare the different organizations we may find many different solutions for staffing regulations. It is clear that the national civil service is a strong model for international organizations, but the question may be whether the staffing policy of international organizations can serve the national civil service as an example, too. In this respect, the easiest way to imagine a legislative environment would be to have a single comprehensive code, the general part of which is the Civil Service Act itself, and the specific part containing specific, necessarily differentiating rules for each layer of the civil service. Would it be advantageous to follow the footsteps of the leading international organizations, or is there any speciality in national level civil service that we cannot avoid during regulating processes? In addition to the above, the personal competencies of officials working in international organizations and public administrations also show a high degree of similarity, regardless of the type of employment. Thus, the whole public service system is characterized by the fundamental and special values that a person capable of holding a public office must be able to demonstrate, in some cases, even without special qualifications. It is also interesting how we can compare the two spheres of employment in light of the theory of Lawyer Louis Brandeis, a judge at the US Supreme Court, who formulated a complex theory of profession as distinguished from other occupations. From this point of view we can examine the continuous development of research and specialized knowledge at work; the community recognition and social status; that to what extent we can see a close-knit professional organization of altruistic philosophy; that how stability grows in the working conditions due to the stability of the profession; and that how the autonomy of the profession can prevail.Keywords: civil service, comparative law, international organizations, regulatory systems
Procedia PDF Downloads 1324862 The Influence of Service Quality on Customer Satisfaction and Customer Loyalty at a Telecommunication Company in Malaysia
Authors: Noor Azlina Mohamed Yunus, Baharom Abd Rahman, Abdul Kadir Othman, Narehan Hassan, Rohana Mat Som, Ibhrahim Zakaria
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Customer satisfaction and customer loyalty are the most important outcomes of marketing in which both elements serve various stages of consumer buying behavior. Excellent service quality has become a major corporate goal as more companies gradually struggle for quality for their products and services. Therefore, the main purpose of this study is to investigate the influence of service quality on customer satisfaction and customer loyalty at one telecommunication company in Malaysia which is Telekom Malaysia. The scope of this research is to evaluate satisfaction on the products or services at TMpoint Bukit Raja, Malaysia. The data are gathered through the distribution of questionnaires to a total of 306 respondents who visited and used the products or services. By using correlation and multiple regression analyses, the result revealed that there was a positive and significant relationship between service quality and customer satisfaction. The most influential factor on customer satisfaction was empathy followed by reliability, assurance and tangibles. However, there was no significant influence between responsiveness and customer satisfaction. The result also showed there was a positive and significant relationship between service quality and customer loyalty. The most influential factor on customer loyalty was assurance followed by reliability and tangibles. TMpoint Bukit Raja is recommended to device excellent strategies to satisfy customers’ needs and to adopt action-oriented approach by focusing on what the customers wanted. It is also recommended that similar study can be carried out in other industries using different methodologies such as longitudinal method, enlarge the sample size and use a qualitative approach.Keywords: customer satisfaction, customer loyalty, service quality, telecommunication company
Procedia PDF Downloads 4534861 Recycling Service Strategy by Considering Demand-Supply Interaction
Authors: Hui-Chieh Li
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Circular economy promotes greater resource productivity and avoids pollution through greater recycling and re-use which bring benefits for both the environment and the economy. The concept is contrast to a linear economy which is ‘take, make, dispose’ model of production. A well-design reverse logistics service strategy could enhance the willingness of recycling of the users and reduce the related logistics cost as well as carbon emissions. Moreover, the recycle brings the manufacturers most advantages as it targets components for closed-loop reuse, essentially converting materials and components from worn-out product into inputs for new ones at right time and right place. This study considers demand-supply interaction, time-dependent recycle demand, time-dependent surplus value of recycled product and constructs models on recycle service strategy for the recyclable waste collector. A crucial factor in optimizing a recycle service strategy is consumer demand. The study considers the relationships between consumer demand towards recycle and product characteristics, surplus value and user behavior. The study proposes a recycle service strategy which differs significantly from the conventional and typical uniform service strategy. Periods with considerable demand and large surplus product value suggest frequent and short service cycle. The study explores how to determine a recycle service strategy for recyclable waste collector in terms of service cycle frequency and duration and vehicle type for all service cycles by considering surplus value of recycled product, time-dependent demand, transportation economies and demand-supply interaction. The recyclable waste collector is responsible for the collection of waste product for the manufacturer. The study also examines the impacts of utilization rate on the cost and profit in the context of different sizes of vehicles. The model applies mathematical programming methods and attempts to maximize the total profit of the distributor during the study period. This study applies the binary logit model, analytical model and mathematical programming methods to the problem. The model specifically explores how to determine a recycle service strategy for the recycler by considering product surplus value, time-dependent recycle demand, transportation economies and demand-supply interaction. The model applies mathematical programming methods and attempts to minimize the total logistics cost of the recycler and maximize the recycle benefits of the manufacturer during the study period. The study relaxes the constant demand assumption and examines how service strategy affects consumer demand towards waste recycling. Results of the study not only help understanding how the user demand for recycle service and product surplus value affects the logistics cost and manufacturer’s benefits, but also provide guidance such as award bonus and carbon emission regulations for the government.Keywords: circular economy, consumer demand, product surplus value, recycle service strategy
Procedia PDF Downloads 3924860 Empirical Study and Modelling of Three-Dimensional Pedestrian Flow in Railway Foot-Over-Bridge Stair
Authors: Ujjal Chattaraj, M. Raviteja, Chaitanya Aemala
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Over the years vehicular traffic has been given priority over pedestrian traffic. With the increase of population in cities, pedestrian traffic is increasing day by day. Pedestrian safety has become a matter of concern for the Traffic Engineers. Pedestrian comfort is primary important for the Engineers who design different pedestrian facilities. Pedestrian comfort and safety can be measured in terms of different level of service (LOS) of the facilities. In this study video data on pedestrian movement have been collected from different railway foot over bridges (FOB) in India. The level of service of those facilities has been analyzed. A cellular automata based model has been formulated to mimic the route choice behaviour of the pedestrians on the foot over bridges.Keywords: cellular automata model, foot over bridge, level of service, pedestrian
Procedia PDF Downloads 2644859 Effects of Saline Groundwater on Crop Yield of Bitter-Gourd (Momordica charantia L.) under Drip System of Irrigation
Authors: Kamran Baksh Soomro, Amin Talei, Sina Alaghmand
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Water scarcity has exacerbated in the last couple of decades; it is incumbent on agriculture to maximize the use of water of all qualities. The drip irrigation system practice has shown a vast increase in profit and research interests in the last two decades. However, the application of this system is still limited. The two years field experiment was conducted with three replications at Malir, Karachi (a semi-arid region) in Pakistan. The aim was to evaluate the effects of two qualities of irrigation water IT1 (EC 0.56 dS.m⁻¹) and IT2 (EC 2.89 dS.m⁻¹) on water use efficiency. To achieve the aim, bitter gourd was grown under the drip irrigation system in 2016-17. The uniformity co-efficient (UC) ranged from 93 to 96%. Water use efficiency, of 1.60 and 1.21 kg.m⁻³ under IT1 was recorded higher in season 1 and 2. Using t-test at 5% significance level, the crop yield was higher in both seasons under IT1 compared to IT2. Using pairwise t-test at 5% significance level, the parameters related with the quality of fruit, like length, weight, and diameter, were higher in IT1 than IT2 in all plants; and in both seasons. A correlational study was also conducted to observe the trends in the variables associated with both irrigation treatments for the two seasons. Results showed that most of the parameters exhibited a similar linear trend in both the seasons. The study concluded that bitter gourd crop could be grown successfully in sandy loam using drip irrigation system, supplying saline ground-water. The sustainable use of saline irrigation water should be utilized for vegetable cultivation to meet the food demand in the rural areas of Pakistan.Keywords: uniformity co-efficient, water use efficiency, drip irrigation, ground-water, t-test, correlation
Procedia PDF Downloads 1444858 Prioritized Processor-Sharing with a Maximum Permissible Sojourn Time
Authors: Yoshiaki Shikata
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A prioritized processor-sharing (PS) system with a maximum permissible sojourn time (MPST) is proposed. In this PS system, a higher-priority request is allocated a larger service ratio than a lower-priority request. Moreover, each request receiving service is guaranteed the maximum permissible sojourn time determined by each priority class, regardless of its service time. Arriving requests that cannot receive service due to this guarantee are rejected. We further propose a guarantee method for implementing such a system, and discuss performance evaluation procedures for the resulting system. Practical performance measures, such as the relationships between the loss probability or mean sojourn time of each class request and the maximum permissible sojourn time are evaluated via simulation. At the arrival of each class request, its acceptance or rejection is judged using extended sojourn times of all requests receiving service in the server. As the MPST increases, the mean sojourn time increases almost linearly. However, the logarithm of the loss probability decreases almost linearly. Moreover with an MPST, the difference in the mean sojourn time for different MPSTs increases with the traffic rate. Conversely, the difference in the loss probability for different MPSTs decreases as the traffic rate increases.Keywords: prioritized processor sharing, priority ratio, permissible sojourn time, loss probability, mean sojourn time, simulation
Procedia PDF Downloads 1924857 Evaluation of Wheat Varieties for Water Use Efficiency under Staggering Sowing Times and Variable Irrigation Regimes under Timely and Late Sown Conditions
Authors: Vaibhav Baliyan, S. S. Parihar
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With the rise in temperature during reproductive phase and moisture stress, winter wheat yields are likely to decrease because of limited plant growth, higher rate of night respiration, higher spikelet sterility or number of grains per spike and restricted embryo development thereby reducing grain number. Crop management practices play a pivotal role in minimizing adverse effects of terminal heat stress on wheat production. Amongst various agronomic management practices, adjusting sowing date, crop cultivars and irrigation scheduling have been realized to be simple yet powerful, implementable and eco-friendly mitigation strategies to sustain yields under elevated temperature conditions. Taking into account, large variability in wheat production in space and time, a study was conducted to identify the suitable wheat varieties under both early and late planting with suitable irrigation schedule for minimizing terminal heat stress effect and thereby improving wheat production. Experiments were conducted at research farms of Indian Agricultural Research Institute, New Delhi, India, separately for timely and late sown conditions with suitable varieties with staggering dates of sowing from 1st November to 30th November in case of timely sown and from 1st December to 31st December for late sown condition. The irrigation schedule followed for both the experiments were 100% of ETc (evapotranspiration of crop), 80% of ETc and 60% of ETc. Results of the timely sown experiment indicated that 1st November sowing resulted in higher grain yield followed by 10th November. However, delay in sowing thereafter resulted in gradual decrease in yield and the maximum reduction was noticed under 30th November sowing. Amongst the varieties, HD3086 produced higher grain yield compared to other varieties. Irrigation applied based on 100% of ETc gave higher yield comparable to 80% of ETc but both were significantly higher than 60% of ETc. It was further observed that even liberal irrigation under 100% of ETc could not compensate the yield under delayed sowing suggesting that rise in temperature beyond January adversely affected the growth and development of crop as well as forced maturity resulting in significant reduction of yield attributing characters due to terminal heat stress. Similar observations were recorded under late sown experiment too. Planting on 1st December along with 100% ETc of irrigation schedule resulted in significantly higher grain yield as compared to other dates and irrigation regimes. Further, it was observed that reduction in yield under late sown conditions was significantly large than the timely sown conditions irrespective of the variety grown and irrigation schedule followed. Delayed sowing resulted in reducing crop growth period and forced maturity in turn led to significant deterioration in all the yield attributing characters and there by reduction in yield suggesting that terminal heat stress had greater impact on yield under late sown crop than timely sown due to temperature rise coinciding with reproductive phase of the crop.Keywords: climate, irrigation, mitigation, wheat
Procedia PDF Downloads 1204856 Proposals for Continuous Quality Improvement of Public Transportation Federal District Using SERVQUAL
Authors: Rodrigo Guimarães Santos
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The quality of public transport services has been considered as a critical factor by their users and also by users of individual transport. Thus, this dissertation aims to adapt a model that assesses the quality of public transport and determines its level of service based on the views of its users. The methodology is widely used by marketers and allows measuring the quality of services by assessing the perceptions and expectations of users. The adapted SERVQUAL was tested with users of public transport service users and car in Brasília-DF, city of Brazil. This research involved 241 questionnaires answered by people living in the various administrative regions of Brasília-DF. The analysis of the determinants pointed out that the quality of the public transport service offered in the city is low and users of public transport and cars have a high degree of expectations for improvement in all tested determinants. This method enabled the identification of the most critical determinants and those needing strategic actions for continuous improvement of quality. Adapting the SERVQUAL for a public transport service was satisfactory and demonstrated applicability to internal and external services, including measuring the public transport services in other cities with the opinion of the users.Keywords: transportation services, quality services, servqual scale and marketing services
Procedia PDF Downloads 3874855 Yield Loss in Maize Due to Stem Borers and Their Integrated Management
Authors: C. P. Mallapur, U. K. Hulihalli, D. N. Kambrekar
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Maize (Zea mays L.) an important cereal crop in the world has diversified uses including human consumption, animal feed, and industrial uses. A major constraint in low productivity of maize in India is undoubtedly insect pests particularly two species of stem borers, Chilo partellus (Swinhoe) and Sesamia inferens (Walker). The stem borers cause varying level of yield losses in different agro-climate regions (25.7 to 80.4%) resulting in a huge economic loss to the farmers. Although these pests are rather difficult to manage, efforts have been made to combat the menace by using effective insecticides. However, efforts have been made in the present study to integrate various possible approaches for sustainable management of these borers. Two field experiments were conducted separately during 2016-17 at Main Agricultural Research Station, University of Agricultural Sciences, Dharwad, Karnataka, India. In the first experiment, six treatments were randomized in RBD. The insect eggs at pinhead stage (@ 40 eggs/plant) were stapled to the under surface of leaves covering 15-20 % of plants in each plot after 15 days of sowing. The second experiment was planned with nine treatments replicated thrice. The border crop with NB -21 grass was planted all around the plots in the specific treatments while, cowpea intercrop (@6:1-row proportion) was sown along with the main crop and later, the insecticidal spray with chlorantraniliprole and nimbecidine was taken upon need basis in the specific treatments. The results indicated that the leaf injury and dead heart incidence were relatively more in the treatments T₂ and T₄ wherein, no insect control measures were made after the insect release (58.30 & 40.0 % leaf injury and 33.42 and 25.74% dead heart). On the contrary, these treatments recorded higher stem tunneling (32.4 and 24.8%) and resulted in lower grain yield (17.49 and 26.79 q/ha) compared to 29.04, 32.68, 40.93 and 46.38 q/ha recorded in T₁, T₃, T₅ and T₆ treatments, respectively. A maximum yield loss of 28.89 percent was noticed in T₂ followed by 19.59 percent in T₄ where no sprays were imposed. The data on integrated management trial revealed the lowest stem borer damage (19.28% leaf injury and 1.21% dead heart) in T₅ (seed treatment with thiamethoxam 70FS @ 8ml/kg seed + cow intercrop along with nimbecidine 0.03EC @ 5.0 ml/l and chlorantraniliprole 18.5SC spray @ 0.2 ml/l). The next best treatment was T₆ (ST+ NB-21 borer with nimbecidine and chlorantraniliprole spray) with 21.3 and 1.99 percent leaf injury and dead heart incidence, respectively. These treatments resulted in highest grain yield (77.71 and 75.53 q/ha in T₅ and T₆, respectively) compared to the standard check, T₁ (ST+ chlorantraniliprole spray) wherein, 27.63 percent leaf injury and 3.68 percent dead heart were noticed with 60.14 q/ha grain yield. The stem borers can cause yield loss up to 25-30 percent in maize which can be well tackled by seed treatment with thiamethoxam 70FS @ 8ml/kg seed and sowing the crop along with cowpea as intercrop (6:1 row proportion) or NB-21 grass as border crop followed by application of nimbecidine 0.03EC @ 5.0 ml/l and chlorantraniliprole 18.5SC @ 0.2 ml/l on need basis.Keywords: Maize stem borers, Chilo partellus, Sesamia inferens, crop loss, integrated management
Procedia PDF Downloads 1784854 Towards an Enhanced Quality of IPTV Media Server Architecture over Software Defined Networking
Authors: Esmeralda Hysenbelliu
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The aim of this paper is to present the QoE (Quality of Experience) IPTV SDN-based media streaming server enhanced architecture for configuring, controlling, management and provisioning the improved delivery of IPTV service application with low cost, low bandwidth, and high security. Furthermore, it is given a virtual QoE IPTV SDN-based topology to provide an improved IPTV service based on QoE Control and Management of multimedia services functionalities. Inside OpenFlow SDN Controller there are enabled in high flexibility and efficiency Service Load-Balancing Systems; based on the Loading-Balance module and based on GeoIP Service. This two Load-balancing system improve IPTV end-users Quality of Experience (QoE) with optimal management of resources greatly. Through the key functionalities of OpenFlow SDN controller, this approach produced several important features, opportunities for overcoming the critical QoE metrics for IPTV Service like achieving incredible Fast Zapping time (Channel Switching time) < 0.1 seconds. This approach enabled Easy and Powerful Transcoding system via FFMPEG encoder. It has the ability to customize streaming dimensions bitrates, latency management and maximum transfer rates ensuring delivering of IPTV streaming services (Audio and Video) in high flexibility, low bandwidth and required performance. This QoE IPTV SDN-based media streaming architecture unlike other architectures provides the possibility of Channel Exchanging between several IPTV service providers all over the word. This new functionality brings many benefits as increasing the number of TV channels received by end –users with low cost, decreasing stream failure time (Channel Failure time < 0.1 seconds) and improving the quality of streaming services.Keywords: improved quality of experience (QoE), OpenFlow SDN controller, IPTV service application, softwarization
Procedia PDF Downloads 1474853 Plant Microbiota of Coastal Halophyte Salicornia Ramossisima
Authors: Isabel N. Sierra-Garcia, Maria J. Ferreira, Sandro Figuereido, Newton Gomes, Helena Silva, Angela Cunha
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Plant-associated microbial communities are considered crucial in the adaptation of halophytes to coastal environments. The plant microbiota can be horizontally acquired from the environment or vertically transmitted from generation to generation via seeds. Recruiting of the microbial communities by the plant is affected by geographical location, soil source, host genotype, and cultivation practice. There is limited knowledge reported on the microbial communities in halophytes the influence of biotic and abiotic factors. In this work, the microbiota associated with the halophyte Salicornia ramosissima was investigated to determine whether the structure of bacterial communities is influenced by host genotype or soil source. For this purpose, two contrasting sites where S. ramosissima is established in the estuarine system of the Ria de Aveiro were investigated. One site corresponds to a natural salt marsh where S. ramosissima plants are present (wild plants), and the other site is a former salt pan that nowadays are subjected to intensive crop production of S. ramosissima (crop plants). Bacterial communities from the rhizosphere, seeds and root endosphere of S. ramossisima from both sites were investigated by sequencing bacterial 16S rRNA gene using the Illumina MiSeq platform. The analysis of the sequences showed that the three plant-associated compartments, rhizosphere, root endosphere, and seed endosphere, harbor distinct microbiomes. However, bacterial richness and diversity were higher in seeds of wild plants, followed by rhizosphere in both sites, while seeds in the crop site had the lowest diversity. Beta diversity measures indicated that bacterial communities in root endosphere and seeds were more similar in both wild and crop plants in contrast to rhizospheres that differed by local, indicating that the recruitment of the similar bacterial communities by the plant genotype is active in regard to the site. Moreover, bacterial communities from the root endosphere and rhizosphere were phylogenetically more similar in both sites, but the phylogenetic composition of seeds in wild and crop sites was distinct. These results indicate that cultivation practices affect the seed microbiome. However, minimal vertical transmission of bacteria from seeds to adult plants is expected. Seeds from the crop site showed higher abundances of Kushneria and Zunongwangia genera. Bacterial members of the classes Alphaprotebacteria and Bacteroidia were the most ubiquitous across sites and compartments and might encompass members of the core microbiome. These findings indicate that bacterial communities associated with S. ramosissima are more influenced by host genotype rather than local abiotic factors or cultivation practices. This study provides a better understanding of the composition of the plant microbiota in S. ramosissima , which is essential to predict the interactions between plant and associated microbial communities and their effects on plant health. This knowledge is useful to the manipulations of these microbial communities to enhance the health and productivity of this commercially important plant.Keywords: halophytes, plant microbiome, Salicornia ramosissima, agriculture
Procedia PDF Downloads 1694852 Investigation of the Field Trip Method’s Effectiveness: As a Way of Improving Pre-Service Teachers’ Views on Environmental Education
Authors: Abuzer Akgün, Ümit Duruk
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This study was carried out in a period of four weeks thanks to voluntarily participation of twenty eight pre-service teachers enrolled diverse departments in Faculty of Education. The purpose of the study was to point out how pre-service teachers views on environmental education were affected by field trips. Prior to data collection, four open-ended questions were prepared and administered to all pre-service teachers in the working group. Data gathered at first and final week of the field trip were compared in a qualitative approach using content analysis. In conclusion, it is obvious that most of the participants don’t feel themselves quiet enough about environmental education and state this reason as a providing justification to participate voluntarily in the study. In the secondary school teaching context, they mostly emphasize on the vital importance of the environmental awareness level of the pupils in the schools. They also seem to think that they get a detailed knowledge of environmental education and claim that they will use this knowledge in order to bring up next generations in their professional career as teachers. Lastly, they state that observing the deteriorating materials directly in their own settings, might be more effective as regards improving environmental awareness.Keywords: science education, environmental education, environmental issues, field trip method
Procedia PDF Downloads 3564851 Evaluation of Potential Production of Maize Genotypes of Early Maturity in Rainfed Lowland
Authors: St. Subaedah, A. Takdir, Netty, D. Hidrawati
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Maize development at the rainfed lowland after rice is often confronted with the occurrence of drought stress at the time of entering the generative phase, which will cause be hampered crop production. Consequently, in the utilization of the rainfed lowland areas optimally, an effort that can be done using the varieties of early maturity to minimize crop failures due to its short rainy season. The aim of this research was evaluating the potential yield of genotypes of candidates of maize early maturity in the rainfed lowland areas. The study was conducted during May to August 2016 at South Sulawesi, Indonesia. The study used randomized block design to compare 12 treatments and consists of 8 genotypes namely CH1, CH2, CH3, CH4, CH5, CH6, CH7, CH8 and the use of four varieties, namely Bima 3, Bima 7, Lamuru and Gumarang. The results showed that genotype of CH2, CH3, CH5, CH 6, CH7 and CH8 harvesting has less than 90 days. There are two genotypes namely genotypes of CH7 and CH8 that have a fairly high production respectively of 7.16 tons / ha and 8.11 tons/ ha and significantly not different from the superior varieties Bima3.Keywords: evaluation, early maturity, maize, yield potential
Procedia PDF Downloads 1934850 Applying Quadrant Analysis in Identifying Business-to-Business Customer-Driven Improvement Opportunities in Third Party Logistics Industry
Authors: Luay Jum'a
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Many challenges are facing third-party logistics (3PL) providers in the domestic and global markets which create a volatile decision making environment. All these challenges such as managing changes in consumer behaviour, demanding expectations from customers and time compressions have turned into complex problems for 3PL providers. Since the movement towards increased outsourcing outpaces movement towards insourcing, the need to achieve a competitive advantage over competitors in 3PL market increases. This trend continues to grow over the years and as a result, areas of strengths and improvements are highlighted through the analysis of the LSQ factors that lead to B2B customers’ satisfaction which become a priority for 3PL companies. Consequently, 3PL companies are increasingly focusing on the most important issues from the perspective of their customers and relying more on this value of information in making their managerial decisions. Therefore, this study is concerned with providing guidance for improving logistics service quality (LSQ) levels in the context of 3PL industry in Jordan. The study focused on the most important factors in LSQ and used a managerial tool that guides 3PL companies in making LSQ improvements based on a quadrant analysis of two main dimensions: LSQ declared importance and LSQ inferred importance. Although, a considerable amount of research has been conducted to investigate the relationship between logistics service quality (LSQ) and customer satisfaction, there remains a lack of developing managerial tools to aid in the process of LSQ improvement decision-making. Moreover, the main advantage for the companies to use 3PL service providers as a trend is due to the realised percentage of cost reduction on the total cost of logistics operations and the incremental improvement in customer service. In this regard, having a managerial tool that help 3PL service providers in managing the LSQ factors portfolio effectively and efficiently would be a great investment for service providers. One way of suggesting LSQ improvement actions for 3PL service providers is via the adoption of analysis tools that perform attribute categorisation such as Importance–Performance matrix. In mind of the above, it can be stated that the use of quadrant analysis will provide a valuable opportunity for 3PL service providers to identify improvement opportunities as customer service attributes or factors importance are identified in two different techniques that complete each other. Moreover, the data were collected through conducting a survey and 293 questionnaires were returned from business-to-business (B2B) customers of 3PL companies in Jordan. The results showed that the LSQ factors vary in their importance and 3PL companies should focus on some LSQ factors more than other factors. Moreover, ordering procedures, timeliness/responsiveness LSQ factors considered being crucial in 3PL businesses and therefore they need to have more focus and development by 3PL service providers in the Jordanian market.Keywords: logistics service quality, managerial decisions, quadrant analysis, third party logistics service provider
Procedia PDF Downloads 1274849 Factors Related to Teachers’ Analysis of Classroom Assessments
Authors: Hussain A. Alkharusi, Said S. Aldhafri, Hilal Z. Alnabhani, Muna Alkalbani
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Analysing classroom assessments is one of the responsibilities of the teacher. It aims improving teacher’s instruction and assessment as well as student learning. The present study investigated factors that might explain variation in teachers’ practices regarding analysis of classroom assessments. The factors considered in the investigation included gender, in-service assessment training, teaching load, teaching experience, knowledge in assessment, attitude towards quantitative aspects of assessment, and self-perceived competence in analysing assessments. Participants were 246 in-service teachers in Oman. Results of a stepwise multiple linear regression analysis revealed that self-perceived competence was the only significant factor explaining the variance in teachers’ analysis of assessments. Implications for research and practice are discussed.Keywords: analysis of assessment, classroom assessment, in-service teachers, self-competence
Procedia PDF Downloads 3334848 A Different Perspective on the Sustainability of Logistics Service Providers in City Logistics
Authors: Hugo de Tarragon, Martine Hlady-Rispal, Gauthier Casteran
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Rooted in ethnographic research on city logistics, our paper examines how Logistics Service Providers (LSP) can move from a "subservient" posture to one of instigating the sustainable transformation of city logistics, using literature on sustainable city logistics. To do so, we start by providing a representation of the subservient posture adopted by LSPs during their interactions with stakeholders. We then mobilize ecosystem theories to analyze the follower posture LSP can adopt to ensure their financial, human, and environmental sustainability in a city logistics ecosystem. This study contributes to local authorities’ greater consideration/involvement of LSP in the definition of their city logistics strategy. It can also provide LSP with an insight into the transformations to be carried out to improve their sustainability. Finally, it encourages research projects aimed at exploring more precisely the value relationships between LSP and their stakeholders.Keywords: city logistics, logistics service providers, sustainability, ecosystems, value creation
Procedia PDF Downloads 1814847 The Climate Change and Soil Degradation in the Czech Republic
Authors: Miroslav Dumbrovsky
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The paper deals with impacts of climate change with the main emphasis on land degradation, agriculture and forestry management in the landscape. Land degradation, due to adverse effect of farmers activities, as a result of inappropriate conventional technologies, was a major issue in the Czech Republic during the 20th century and will remain for solving in the 21st century. The importance of land degradation is very high because of its impact on crop productivity and many other adverse effects. Land degradation through soil degradation is causing losses on crop productivity and quality of the environment, through decreasing quality of soil and water (especially water resources). Negative effects of conventional farming practices are increased water erosion, as well as crusting and compaction of the topsoil and subsoil. Soil erosion caused by water destructs the soil’s structure, reduces crop productivity due to deterioration in soil physical and chemical properties such as infiltration rate, water-holding capacity, loss of nutrients needed for crop production, and loss of soil carbon. Water erosion occurs on fields with row crops (maize, sunflower), especially during the rainfall period from April to October. Recently there is a serious problem of greatly expanded production of biofuels and bioenergy from field crops. The result is accelerated soil degradation. The damages (on and off- site) are greater than the benefits. An effective soil conservation requires an appropriate complex system of measures in the landscape. They are also important to continue to develop new sophisticated methods and technologies for decreasing land degradation. The system of soil conservation solving land degradation depend on the ability and the willingness of land users to apply them. When we talk about land degradation, it is not just a technical issue but also an economic and political issue. From a technical point of view, we have already made many positive steps, but for successful solving the problem of land degradation is necessary to develop suitable economic and political tools to increase the willingness and ability of land users to adopt conservation measures.Keywords: land degradation, soil erosion, soil conservation, climate change
Procedia PDF Downloads 3754846 Evaluation of Different Food Baits by Using Kill Traps for the Control of Lesser Bandicoot Rat (Bandicota bengalensis) in Field Crops of Pothwar Plateau, Pakistan
Authors: Nadeem Munawar, Iftikhar Hussain, Tariq Mahmood
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The lesser bandicoot rat (Bandicota bengalensis) is widely distributed and a serious agricultural pest in Pakistan. It has wide adaptation with rice-wheat-sugarcane cropping systems of Punjab, Sindh and Khyber Pakhtunkhwa and wheat-groundnut cropping system of Pothwar area, thus inflicting heavy losses to these crops. Comparative efficacies of four food baits (onion, guava, potato and peanut butter smeared bread/Chapatti) were tested in multiple feeding tests for kill trapping of this rat species in the Pothwar Plateau between October 2013 to July 2014 at the sowing, tilling, flowering and maturity stages of wheat, groundnut and millet crops. The results revealed that guava was the most preferred bait as compared to the rest of three, presumably due to particular taste and smell of the guava. The relative efficacies of all four tested baits guava also scoring the highest trapping success of 16.94 ± 1.42 percent, followed by peanut butter, potato, and onion with trapping successes of 10.52 ± 1.30, 7.82 ± 1.21 and 4.5 ± 1.10 percent, respectively. In various crop stages and season-wise the highest trapping success was achieved at maturity stages of the crops, presumably due to higher surface activity of the rat because of favorable climatic conditions, good shelter, and food abundance. Moreover, the maturity stage of wheat crop coincided with spring breeding season and maturity stages of millet and groundnut match with monsoon/autumn breeding peak of the lesser bandicoot rat in Pothwar area. The preferred order among four baits tested was guava > peanut butter > potato > onion. The study recommends that the farmers should periodically carry out rodent trapping at the beginning of each crop season and during non-breeding seasons of this rodent pest when the populations are low in numbers and restricted under crop boundary vegetation, particularly during very hot and cold months.Keywords: Bandicota bengalensis, efficacy, food baits, Pothwar
Procedia PDF Downloads 2684845 A Graph Library Development Based on the Service-Oriented Architecture: Used for Representation of the Biological Systems in the Computer Algorithms
Authors: Mehrshad Khosraviani, Sepehr Najjarpour
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Considering the usage of graph-based approaches in systems and synthetic biology, and the various types of the graphs employed by them, a comprehensive graph library based on the three-tier architecture (3TA) was previously introduced for full representation of the biological systems. Although proposing a 3TA-based graph library, three following reasons motivated us to redesign the graph library based on the service-oriented architecture (SOA): (1) Maintaining the accuracy of the data related to an input graph (including its edges, its vertices, its topology, etc.) without involving the end user: Since, in the case of using 3TA, the library files are available to the end users, they may be utilized incorrectly, and consequently, the invalid graph data will be provided to the computer algorithms. However, considering the usage of the SOA, the operation of the graph registration is specified as a service by encapsulation of the library files. In other words, overall control operations needed for registration of the valid data will be the responsibility of the services. (2) Partitioning of the library product into some different parts: Considering 3TA, a whole library product was provided in general. While here, the product can be divided into smaller ones, such as an AND/OR graph drawing service, and each one can be provided individually. As a result, the end user will be able to select any parts of the library product, instead of all features, to add it to a project. (3) Reduction of the complexities: While using 3TA, several other libraries must be needed to add for connecting to the database, responsibility of the provision of the needed library resources in the SOA-based graph library is entrusted with the services by themselves. Therefore, the end user who wants to use the graph library is not involved with its complexity. In the end, in order to make the library easier to control in the system, and to restrict the end user from accessing the files, it was preferred to use the service-oriented architecture (SOA) over the three-tier architecture (3TA) and to redevelop the previously proposed graph library based on it.Keywords: Bio-Design Automation, Biological System, Graph Library, Service-Oriented Architecture, Systems and Synthetic Biology
Procedia PDF Downloads 3114844 The Relationship of Employee’s Job Satisfaction and Job Performance in Service Sector in Bangkok
Authors: Vithaya Intaraphimol
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This study investigates the relationship between employee’s job satisfaction and job performance of hotel’s employees in five-star hotels in Bangkok. This study used self-administration data collection from a sample of 400 employees of five-star hotels in Bangkok. The results indicated that there was a relationship between job satisfaction and job performance. In addition, dysfunctional conflict was related negatively to job satisfaction; meanwhile, functional conflict was related positively to job satisfaction. Moreover, there was a positive relationship between integrating, obliging, avoiding and compromising style and job satisfaction; however; dominating style had a negative relationship with job satisfaction and proved that job satisfaction tend to increase the positive emotion on job satisfaction in the service setting, consequently, employee has ability to deal with problems with more effectively and predictor of job satisfaction due to employee who satisfied with the job seems to remain in the organization and appearing to gain rewarding beneficial.Keywords: conflict management, job satisfaction, job performance, service sector
Procedia PDF Downloads 2754843 An Investigation into Problems Confronting Pre-Service Teachers of French in South-West Nigeria
Authors: Modupe Beatrice Adeyinka
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French, as a foreign language in Nigeria, is pronounced to be the second official language and a compulsory subject in the primary school level; hence, colleges of education across the nation are saddled with the responsibility of training teachers for the subject. However, it has been observed that this policy has not been fully implemented, for French teachers in training, do face many challenges, of which translation is chief. In a bid to investigate the major cause of the perceived translation problem, this study examined French translation problems of pre-service teachers in selected colleges of education in the southwest, Nigeria. This study adopted a descriptive survey research design. The simple random sampling technique was used to select four colleges of education in the southwest, where 100 French students were randomly selected by selecting 25 from each school. The pre-service teachers’ French translation problems’ questionnaire (PTFTPQ) was used as an instrument while four research questions were answered and three null hypotheses were tested. Among others, the findings revealed that students do have problems with false friends, though mainly with its interpretation when attempting French-English translation and vice versa; majority of the students make use of French dictionary as a way out and found the material very useful for their understanding of false friends. Teachers were, therefore, urged to attend in-service training where they would be exposed to new and emerging strategies, approaches and methodologies of French language teaching that will make students overcome the challenge of translation in learning French.Keywords: false friends, French language, pre-service teachers, source language, target language, translation
Procedia PDF Downloads 1604842 Data Quality and Associated Factors on Regular Immunization Programme at Ararso District: Somali Region- Ethiopia
Authors: Eyob Seife, Molla Alemayaehu, Tesfalem Teshome, Bereket Seyoum, Behailu Getachew
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Globally, immunization averts between 2 and 3 million deaths yearly, but Vaccine-Preventable Diseases still account for more in Sub-Saharan African countries and takes the majority of under-five deaths yearly, which indicates the need for consistent and on-time information to have evidence-based decision so as to save lives of these vulnerable groups. However, ensuring data of sufficient quality and promoting an information-use culture at the point of collection remains critical and challenging, especially in remote areas where the Ararso district is selected based on a hypothesis of there is a difference in reported and recounted immunization data consistency. Data quality is dependent on different factors where organizational, behavioral, technical and contextual factors are the mentioned ones. A cross-sectional quantitative study was conducted on September 2022 in the Ararso district. The study used the world health organization (WHO) recommended data quality self-assessment (DQS) tools. Immunization tally sheets, registers and reporting documents were reviewed at 4 health facilities (1 health center and 3 health posts) of primary health care units for one fiscal year (12 months) to determine the accuracy ratio, availability and timeliness of reports. The data was collected by trained DQS assessors to explore the quality of monitoring systems at health posts, health centers, and at the district health office. A quality index (QI), availability and timeliness of reports were assessed. Accuracy ratios formulated were: the first and third doses of pentavalent vaccines, fully immunized (FI), TT2+ and the first dose of measles-containing vaccines (MCV). In this study, facility-level results showed poor timeliness at all levels and both over-reporting and under-reporting were observed at all levels when computing the accuracy ratio of registration to health post reports found at health centers for almost all antigens verified. A quality index (QI) of all facilities also showed poor results. Most of the verified immunization data accuracy ratios were found to be relatively better than that of quality index and timeliness of reports. So attention should be given to improving the capacity of staff, timeliness of reports and quality of monitoring system components, namely recording, reporting, archiving, data analysis and using information for decisions at all levels, especially in remote and areas.Keywords: accuracy ratio, ararso district, quality of monitoring system, regular immunization program, timeliness of reports, Somali region-Ethiopia
Procedia PDF Downloads 724841 Options for Adding Benefits of Local Crop Diversity Through a Non-Breeding Approach
Authors: Kedar Nath Nepal, Tek Bahadur Thapa, David Guerena;
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The community participation is central to the in-situ project objectives, as farming communities are key stakeholders in the on-farm conservation of agricultural bio- diversity. Besides technical means to adding benefits, the complimentary strategy includes creating market-based value adding measures by increasing users’ awareness of the value of traditional foods and nutritional values; exhibitions and improved processing; and policy incentives. This paper presents various participatory activities carried out in Nepal as options for enhancing benefits to local communities by increased utilization of local crop diversity on -the farm through non-breeding discussed, and outcomes are documented using farmers’ perception data and secondary information. The paper focuses on three major areas of public awareness, market incentives and non-market incentives that may enhance on -farm conservation and use of biodiversity.Keywords: biodiversity, in-situ, market-based, non-market
Procedia PDF Downloads 1114840 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations
Authors: Nayoma Ranawaka
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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.Keywords: convergence, fair value, financial instruments, IFRS 13
Procedia PDF Downloads 1264839 Optimisation of B2C Supply Chain Resource Allocation
Authors: Firdaous Zair, Zoubir Elfelsoufi, Mohammed Fourka
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The allocation of resources is an issue that is needed on the tactical and operational strategic plan. This work considers the allocation of resources in the case of pure players, manufacturers and Click & Mortars that have launched online sales. The aim is to improve the level of customer satisfaction and maintaining the benefits of e-retailer and of its cooperators and reducing costs and risks. Our contribution is a decision support system and tool for improving the allocation of resources in logistics chains e-commerce B2C context. We first modeled the B2C chain with all operations that integrates and possible scenarios since online retailers offer a wide selection of personalized service. The personalized services that online shopping companies offer to the clients can be embodied in many aspects, such as the customizations of payment, the distribution methods, and after-sales service choices. In addition, every aspect of customized service has several modes. At that time, we analyzed the optimization problems of supply chain resource allocation in customized online shopping service mode, which is different from the supply chain resource allocation under traditional manufacturing or service circumstances. Then we realized an optimization model and algorithm for the development based on the analysis of the allocation of the B2C supply chain resources. It is a multi-objective optimization that considers the collaboration of resources in operations, time and costs but also the risks and the quality of services as well as dynamic and uncertain characters related to the request.Keywords: e-commerce, supply chain, B2C, optimisation, resource allocation
Procedia PDF Downloads 272