Search results for: quality analysis
33609 Mixed-ownership Reform and Quality of Internal Control of State-owned Enterprises: Logic and Evidence
Authors: Mao Ju
Abstract:
As a capital organizing form, the mixed-ownership reform of state-owned enterprises (SOEs) is an important way to stimulate enterprises’ vitality through reshaping the shareholding structure, enhancing mutual complementation of shareholders’ resources, and improving corporate governance and the quality of internal control. Based on the process of mixed-ownership reform and according to IPO and the change in the key shareholding structure of the listed companies, this paper divides the reform into two stages: primary mixed-ownership reform and secondary mixed-ownership reform (deeper mixed-ownership reform), and uses this as the basis to construct the proxy variable of the mixed-ownership reform of SOEs, research on the relationship between the mixed-ownership reform of SOEs and the quality of internal control. The research reveals that: (1) SOEs completing a secondary mixed-ownership reform can enhance the quality of internal control; (2) In the secondary mixed-ownership reform, the introduction of heterogeneous major shareholders will generate more obvious enhancement in the quality of internal control than the introduction of homogeneous major shareholders. Further research shows that the internal environment and marketization process play a moderating role in the process of the secondary mixed-ownership reform affecting the quality of internal control, that is, a better internal environment or a higher degree of marketization can promote the improvement of the quality of internal control in secondary mixed-ownership reform. The conclusion of the research provides experimental evidence for the expected results of the mixed-ownership reform policy.Keywords: mixed-ownership reform of state-owned enterprises, secondary mixed-ownership reform, quality of internal control, primary mixed-ownership reform
Procedia PDF Downloads 2033608 Simple Modified Method for DNA Isolation from Lyophilised Cassava Storage Roots (Manihot esculenta Crantz.)
Authors: P. K. Telengech, K. Monjero, J. Maling’a, A. Nyende, S. Gichuki
Abstract:
There is need to identify an efficient protocol for use in extraction of high quality DNA for purposes of molecular work. Cassava roots are known for their high starch content, polyphenols and other secondary metabolites which interfere with the quality of the DNA. These factors have negative interference on the various methodologies for DNA extraction. There is need to develop a simple, fast and inexpensive protocol that yields high quality DNA. In this improved Dellaporta method, the storage roots are lyophilized to reduce the water content; the extraction buffer is modified to eliminate the high polyphenols, starch and wax. This simple protocol was compared to other protocols intended for plants with similar secondary metabolites. The method gave high yield (300-950ng) and pure DNA for use in PCR analysis. This improved Dellaporta protocol allows isolation of pure DNA from starchy cassava storage roots.Keywords: cassava storage roots, dellaporta, DNA extraction, lyophilisation, polyphenols secondary metabolites
Procedia PDF Downloads 36333607 Microbiological Properties and Mineral Contents of Honeys from Bordj Bou Arreridj Region (Algeria)
Authors: Diafat Abdelouahab, Ekhalfi A Hammoudia, Meribai Abdelmalek A, Bahloul Ahmedb
Abstract:
The present study aimed to characterize 30 honey samples from the Bordj Bou Arreridj region (Algeria) regarding their floral origins, physicochemical parameters, mineral composition and microbial safety. Mean values obtained for physicochemical parameters were: pH 4.11, 17.17% moisture, 0.0061% ash, 370.57μS cm−1 electrical conductivity, 21.98 meq/kg free acidity, and 9.703 mg/kg HMF. The mineral content was determined by atomic absorption spectrometry. The mean values obtained were (mg/kg): Fe, 7.5714; Mg, 37.68; Na, 186,63; Zn, 3,86; Pb, 0,4869 × 10-3 ; Cd, 267 × 10-3. Aerobic mesophiles, fecal coliforms and sulphite-reducing clostridia were the microbial contaminants of interest studied. Microbiologically, the honey quality was considered good and all samples showed to be negative in respect to safety parameters. The results obtained for physicochemical characteristics of Bordj Bou Arreridj honey indicate a good quality level, adequate processing, good maturity and freshness.Keywords: pollen analysis, physicochemical analysis, mineral content, microbial contaminants
Procedia PDF Downloads 8933606 Transport Related Air Pollution Modeling Using Artificial Neural Network
Authors: K. D. Sharma, M. Parida, S. S. Jain, Anju Saini, V. K. Katiyar
Abstract:
Air quality models form one of the most important components of an urban air quality management plan. Various statistical modeling techniques (regression, multiple regression and time series analysis) have been used to predict air pollution concentrations in the urban environment. These models calculate pollution concentrations due to observed traffic, meteorological and pollution data after an appropriate relationship has been obtained empirically between these parameters. Artificial neural network (ANN) is increasingly used as an alternative tool for modeling the pollutants from vehicular traffic particularly in urban areas. In the present paper, an attempt has been made to model traffic air pollution, specifically CO concentration using neural networks. In case of CO concentration, two scenarios were considered. First, with only classified traffic volume input and the second with both classified traffic volume and meteorological variables. The results showed that CO concentration can be predicted with good accuracy using artificial neural network (ANN).Keywords: air quality management, artificial neural network, meteorological variables, statistical modeling
Procedia PDF Downloads 52433605 Study on Practice of Improving Water Quality in Urban Rivers by Diverting Clean Water
Authors: Manjie Li, Xiangju Cheng, Yongcan Chen
Abstract:
With rapid development of industrialization and urbanization, water environmental deterioration is widespread in majority of urban rivers, which seriously affects city image and life satisfaction of residents. As an emergency measure to improve water quality, clean water diversion is introduced for water environmental management. Lubao River and Southwest River, two urban rivers in typical plain tidal river network, are identified as technically and economically feasible for the application of clean water diversion. One-dimensional hydrodynamic-water quality model is developed to simulate temporal and spatial variations of water level and water quality, with satisfactory accuracy. The mathematical model after calibration is applied to investigate hydrodynamic and water quality variations in rivers as well as determine the optimum operation scheme of water diversion. Assessment system is developed for evaluation of positive and negative effects of water diversion, demonstrating the effectiveness of clean water diversion and the necessity of pollution reduction.Keywords: assessment system, clean water diversion, hydrodynamic-water quality model, tidal river network, urban rivers, water environment improvement
Procedia PDF Downloads 27633604 Beneficial Effect of Autologous Endometrial Stromal Cell Co-Culture on Day 3 Embryo Quality
Authors: I. Bochev, A. Shterev, S. Kyurkchiev
Abstract:
One of the factors associated with poor success rates in human in vitro fertilization (IVF) is the suboptimal culture conditions in which fertilization and early embryonic growth occur. Co-culture systems with helper cell lines appear to enhance the in vitro conditions and allow embryos to demonstrate improved in vitro development. The co-culture of human embryos with monolayers of autologous endometrial stromal cell (EnSCs) results in increased blastocyst development with a larger number of blastomeres, lower incidence of fragmentation and higher pregnancy rates in patients with recurrent implantation failure (RIF). The aim of the study was to examine the influence of autologous endometrial stromal cell (EnSC) co-culture on day 3 embryo quality by comparing the morphological status of the embryos from the same patients undergoing consecutive IVF/Intracytoplasmic sperm injection (ICSI) cycles without and with EnSC co-culture. This retrospective randomized study (2015-2017) includes 20 couples and a total of 46 IVF/ICSI cycles. Each patient couple included had at least two IVF/ICSI procedures – one with and one without autologous EnSC co-culture. Embryo quality was assessed at 68±1 hours in culture, according to Istanbul consensus criteria (2010). Day 3 embryos were classified into three groups: good – grade 1; fair – grade 2; poor – grade 3. Embryos from all cycles were divided into two groups (A – co-cultivated; B – not co-cultivated) and analyzed. Second, for each patient couple, embryos from matched IVF/ICSI cycles (with and without co-culture) were analyzed separately. When an analysis of co-cultivated day 3 embryos from all cycles was performed (n=137; group A), 43.1% of the embryos were graded as “good”, which was not significantly different from the respective embryo quality rate of 42.2% (p = NS) in group B (n=147) with non-co-cultivated embryos. The proportions of fair and poor quality embryos in group A and group B were similar as well – 11.7% vs 10.2% and 45.2% vs 47.6% (p=NS), respectively. Nevertheless, the separate embryo analysis by matched cycles for each couple revealed that in 65% of the cases the proportion of morphologically better embryos was increased in cycles with co-culture in comparison with those without co-culture. A decrease in this proportion after endometrial stromal cell co-cultivation was found in 30% of the cases, whereas no difference was observed in only one couple. The results demonstrated that there is no marked difference in the overall morphological quality between co-cultured and non-co-cultured embryos on day 3. However, in significantly greater percentage of couples the process of autologous EnSC co-culture could increase the proportion of morphologically improved day 3 embryos. By mimicking the in vivo relationship between embryo and maternal environment, co-culture in autologous EnSC system represents a perspective approach to improve the quality of embryos in cases with elevated risk for development of embryos with impaired morphology.Keywords: autologous endometrial stromal cells, co-culture, day 3 embryo, morphological quality
Procedia PDF Downloads 23433603 Privatising Higher Education: Imparting Quality in Academics
Authors: Manish Khanna
Abstract:
Higher education seeks to preserve, transmit and advance knowledge. It is one of the most important instruments of change and progress. The observation of Kothari Commission (1964-66) is true even today; The destiny of India is now being shaped in her classrooms. This, we believe, is no more rhetoric. In the world based on science and technology it is education that determines the level of prosperity, welfare, and security of the people. On the quality and number of persons coming out of our schools and colleges will depend our success in the great enterprise of national reconstruction.Keywords: higher education, quality in academics, Kothari commission, privatising higher education
Procedia PDF Downloads 48133602 Travel Delay and Modal Split Analysis: A Case Study
Authors: H. S. Sathish, H. S. Jagadeesh, Skanda Kumar
Abstract:
Journey time and delay study is used to evaluate the quality of service, the travel time and study can also be used to evaluate the quality of traffic movement along the route and to determine the location types and extent of traffic delays. Components of delay are boarding and alighting, issue of tickets, other causes and distance between each stops. This study investigates the total journey time required to travel along the stretch and the influence the delays. The route starts from Kempegowda Bus Station to Yelahanka Satellite Station of Bangalore City. The length of the stretch is 16.5 km. Modal split analysis has been done for this stretch. This stretch has elevated highway connecting to Bangalore International Airport and the extension of metro transit stretch. From the regression analysis of total journey time it is affected by delay due to boarding and alighting moderately, Delay due to issue of tickets affects the journey time to a higher extent. Some of the delay factors affecting significantly the journey time are evident from F-test at 10 percent level of confidence. Along this stretch work trips are more prevalent as indicated by O-D study. Modal shift analysis indicates about 70 percent of commuters are ready to shift from current system to Metro Rail System. Metro Rail System carries maximum number of trips compared to private mode. Hence Metro is a highly viable choice of mode for Bangalore Metropolitan City.Keywords: delay, journey time, modal choice, regression analysis
Procedia PDF Downloads 49633601 Sustainability Analysis and Quality Assessment of Rainwater Harvested from Green Roofs: A Review
Authors: Mst. Nilufa Sultana, Shatirah Akib, Muhammad Aqeel Ashraf, Mohamed Roseli Zainal Abidin
Abstract:
Most people today are aware that global Climate change, is not just a scientific theory but also a fact with worldwide consequences. Global climate change is due to rapid urbanization, industrialization, high population growth and current vulnerability of the climatic condition. Water is becoming scarce as a result of global climate change. To mitigate the problem arising due to global climate change and its drought effect, harvesting rainwater from green roofs, an environmentally-friendly and versatile technology, is becoming one of the best assessment criteria and gaining attention in Malaysia. This paper addresses the sustainability of green roofs and examines the quality of water harvested from green roofs in comparison to rainwater. The factors that affect the quality of such water, taking into account, for example, roofing materials, climatic conditions, the frequency of rainfall frequency and the first flush. A green roof was installed on the Humid Tropic Centre (HTC) is a place of the study on monitoring program for urban Stormwater Management Manual for Malaysia (MSMA), Eco-Hydrological Project in Kualalumpur, and the rainwater was harvested and evaluated on the basis of four parameters i.e., conductivity, dissolved oxygen (DO), pH and temperature. These parameters were found to fall between Class I and Class III of the Interim National Water Quality Standards (INWQS) and the Water Quality Index (WQI). Some preliminary treatment such as disinfection and filtration could likely to improve the value of these parameters to class I. This review paper clearly indicates that there is a need for more research to address other microbiological and chemical quality parameters to ensure that the harvested water is suitable for use potable water for domestic purposes. The change in all physical, chemical and microbiological parameters with respect to storage time will be a major focus of future studies in this field.Keywords: Green roofs, INWQS, MSMA-SME, rainwater harvesting, water treatment, water quality parameter, WQI
Procedia PDF Downloads 53333600 Effects of Grape Seed Oil on Postharvest Life and Quality of Some Grape Cultivars
Authors: Zeki Kara, Kevser Yazar
Abstract:
Table grapes (Vitis vinifera L.) are an important crop worldwide. Postharvest problems like berry shattering, decay and stem dehydration are some of the important factors that limit the marketing of table grapes. Edible coatings are an alternative for increasing shelf-life of fruits, protecting fruits from humidity and oxygen effects, thus retarding their deterioration. This study aimed to compare different grape seed oil applications (GSO, 0.5 g L-1, 1 g L-1, 2 g L-1) and SO2 generating pads effects (SO2-1, SO2-2). Treated grapes with GSO and generating pads were packaged into polyethylene trays and stored at 0 ± 1°C and 85-95% moisture. Effects of the applications were investigated by some quality and sensory evaluations with intervals of 15 days. SO2 applications were determined the most effective treatments for minimizing weight loss and changes in TA, pH, color and appearance value. Grape seed oil applications were determined as a good alternative for grape preservation, improving weight losses and °Brix, TA, the color values and sensory analysis. Commercially, ‘Alphonse Lavallée’ clusters were stored for 75 days and ‘Antep Karası’ clusters for 60 days. The data obtained from GSO indicated that it had a similar quality result to SO2 for up to 40 days storage.Keywords: postharvest, quality, sensory analyses, Vitis vinifera L.
Procedia PDF Downloads 16833599 User-Awareness from Eye Line Tracing During Specification Writing to Improve Specification Quality
Authors: Yoshinori Wakatake
Abstract:
Many defects after the release of software packages are caused due to omissions of sufficient test items in test specifications. Poor test specifications are detected by manual review, which imposes a high human load. The prevention of omissions depends on the end-user awareness of test specification writers. If test specifications were written while envisioning the behavior of end-users, the number of omissions in test items would be greatly reduced. The paper pays attention to the point that writers who can achieve it differ from those who cannot in not only the description richness but also their gaze information. It proposes a method to estimate the degree of user-awareness of writers through the analysis of their gaze information when writing test specifications. We conduct an experiment to obtain the gaze information of a writer of the test specifications. Test specifications are automatically classified using gaze information. In this method, a Random Forest model is constructed for the classification. The classification is highly accurate. By looking at the explanatory variables which turn out to be important variables, we know behavioral features to distinguish test specifications of high quality from others. It is confirmed they are pupil diameter size and the number and the duration of blinks. The paper also investigates test specifications automatically classified with gaze information to discuss features in their writing ways in each quality level. The proposed method enables us to automatically classify test specifications. It also prevents test item omissions, because it reveals writing features that test specifications of high quality should satisfy.Keywords: blink, eye tracking, gaze information, pupil diameter, quality improvement, specification document, user-awareness
Procedia PDF Downloads 6433598 Investigation of Some Sperm Quality Parameters of Farmed and Wild-Caught Meagre (Argyrosomus regius Asso, 1801)
Authors: Şefik Surhan Tabakoğlu, Hipolito Fernández-Palacios, Dominique Schuchardt, Mahmut Ali Gökçe, Celal Erbaş, Oğuz Taşbozan
Abstract:
This study aimed to clarify some sperm quality parameters such as volumetric sperm quantity, motility, motility duration, sperm density, total number of spermatozoa and pH of meagre (Argyrosomus regius ASSO, 1801) individuals kept in farming conditions and caught from wild (las palmas, gran canary). The sperm was collected in glass tubes graded in millimetres and sperm volume registered immediately following collection by abdominal massage. The sperm quality parameters including motility, total number of spermatozoa and spermatozoa density were determined with computer assisted sperm analysis (CASA) program. The duration of spermatozoa movement was assessed using a sensitive chronometer (1/100s) that was started simultaneously with the addition of activation solution into the sample. Sperm pH was measured with standard pH electrodes within five minutes of sampling. At the end of the study, while amount of sperm (5.20±0.33 ml), duration of motility (7.23±0.7 m) and total number of spermatozoa (131.40±12.22 x10^9) were different statistically (p < 0,05), motility (% 81.03±6.59), pH (7.30±0.08), sperm density (25.27±9.42 x10^9/ml) and morphologic parameters were not significantly different between the two groups. According to our results, amount of sperm, duration of motility and total number of spermatozoa were better in farmed group than that of the other group.Keywords: Seriola rivoliana, meagre, sperm quality, motility, motility duration
Procedia PDF Downloads 37533597 Perception of Quality of Life and Self-Assessed Health in Patients Undergoing Haemodialysis
Authors: Magdalena Barbara Kaziuk, Waldemar Kosiba
Abstract:
Introduction: Despite the development of technologies and improvements in the interior of dialysis stations, dialysis remains an unpleasant procedure, difficult to accept by the patients (who undergo it 2 to 3 times a week, a single treatment lasting several hours). Haemodialysis is one of the renal replacement therapies, in Poland most commonly used in patients with chronic or acute kidney failure. Purpose: An attempt was made to evaluate the quality of life in haemodialysed patients using the WHOQOL-BREF questionnaire. Material and methods: The study covered 422 patients (200 women and 222 men, aged 60.5 ± 12.9 years) undergoing dialysis at three selected stations in Poland. The patients were divided into 2 groups, depending on the duration of their dialysis treatment. The evaluation was conducted with the WHOQOL-BREF questionnaire containing 26 questions analysing 4 areas of life, as well as the perception of the quality of life and health self-assessment. A 5-point scale is used to answer them. The maximum score in each area is 20 points. The results in individual areas have a positive direction. Results: In patients undergoing dialysis for more than 3 years, a reduction in the quality of life was found in the physical area and in their environment versus a group of patients undergoing dialysis for less than 3 years, where a reduced quality of life was found in the areas of social relations and mental well-being (p < 0.05). A significant correlation (p < 0.01) between the two groups was found in self-perceived general health, while no significant differences were observed in the general perception of the quality of life (p > 0.05). Conclusions: The study confirmed that in patients undergoing dialysis for more than three years, the quality of life is especially reduced in their environment (access to and quality of healthcare, financial resources, and mental and physical safety). The assessment of the quality of life should form a part of the therapeutic process, in which the role of the patient in chronic renal care should be emphasised, reflected in the quality of services provided by dialysis stations.Keywords: haemodialysis, perception of quality of life, quality of services provided, dialysis station
Procedia PDF Downloads 26333596 Evaluation and New Modeling Improvement of Water Quality
Authors: Sebahat Seker
Abstract:
Since there is a parallel connection between drinking water quality and public health, studies on drinking and domestic water are of vital importance. Ardahan Province is one of the provinces located in the Northeast Anatolian Region, where animal husbandry and agriculture are carried out economically. City mains water uses underground spring water as a source and is chlorinated and given to the city center by gravity. However, mains water cannot be used outside the central district of the city, and the majority of the people meet their drinking and utility water needs from the wells they have opened individually. The water element, which is vital for all living things, is the most important substance that sustains life for humans. Under normal conditions, a healthy person consumes approximately 1.8-2 liters of water. The quality and use of potable water is one of the most important issues in terms of health. The quality parameters of drinking and utility water have been revealed by the scientific world. Scientific studies on drinking water quality in the world and its impact on public health are among the most popular topics. Although our country is surrounded by water on three sides, potable water resources are very few. In the Eastern Anatolia Region, it is difficult for the public to access drinking and utility water due to the difficult conditions both climatically and geographically. In this study, samples taken from drinking and utility water at certain intervals from the stations determined, and water quality parameters will be determined. The fact that such a study has not been carried out in the region before and the knowledge of the local people about water quality is very important in terms of its original and widespread effect.Keywords: water quality, modelling, evaluation, northeastern anatolia
Procedia PDF Downloads 20533595 Evaluation of Zooplankton Community and Saprobi Index of Carps Culture Ponds: Case Study on East of Golestan Province-Gonbade Kavous City
Authors: Mehrdad Kamali-Sanzighi, Maziar Kamali-Sanzighi
Abstract:
The aim of this research was to study zooplankton community density, diversity and Saprobi index in carp ponds at Golestan province, Gonbade Kavous city, Iran. Zooplankton sampling was done monthly in each pond during one carp culture time. Our analysis showed 27 genus from 4 groups (Protozoa 12, Rotatoria 8, Copepoda 4 and Cladocera 3). The highest and lowest frequency of zooplankton groups were belongs to Rotatoria, Copepoda, Cladocera and Protozoa with 46, 28, 23 and 3 percent, respectively. No significant differences between saprobi index of six carp ponds (P>0.05) were observed. Saprobi index indicated Class ßmesosaprob for six analysis ponds. There was a general tendency to decrease and significantly in the saprobi index with the value range of 1.52-1.70 from the beginning to end of the culture season (P<0.05). Also, gradual improvement of water quality observed toward the end of culture period and these reasons are partly a result of natural and management processed such as seasons changes (climate), water exchange (replacement of water) and pause of introduce of fertilizer materials to the ponds. According to the ability of saprobi index in monitoring of water quality condition and health of different water resources, focus to similar kind of effective research is necessary in future time.Keywords: zooplankton, saprobi pollution index, water quality, fish pond, east of Golestan Province
Procedia PDF Downloads 9933594 Production of Premium Quality Cinnamon Bark Powder Using Cryogenic Grinding
Authors: Monika R. Bhoi, R. F. Sutar, Bhaumik B. Patel
Abstract:
The objective of this research paper is to obtain the premium quality of cinnamon bark powder through cryogenic grinding technology. The effect of grinding temperature (0, -20, -40, -60, -80 and -100˚C), feed rate (8, 9 and 10 kg/h), and sieve size (0.8, 1.0 and 1.5 mm) were evaluated with respect to grinding time, volatile oil content, particle size, energy consumption, and liquid nitrogen consumption. Cryogenic grinding process parameters were optimized to obtain premium quality cinnamon bark powder was carried out using three factorial completely randomized design. The optimization revealed that grinding of cinnamon bark at -80⁰C temperature using 0.8 mm sieve size and 10 kg/h feed rate resulted in premium quality cinnamon bark powder containing volatile oil 3.01%. In addition, volatile oil retention in cryogenically ground powder was 88.23%, whereas control (ambient grinding) had 33.11%. Storage study of premium quality cryogenically ground powder was carried out under accelerated storage conditions (38˚C & 90% R.H). Accelerated storage of cryoground powder was found to be advantageous over the conventional ground for extended storage of the ground cinnamon powder with retention of its nutritional quality. Hence, grinding of spices at optimally low cryogenic temperature is a promising technology for the production of its premium quality powder economically.Keywords: cinnamon bark, cryogenic grinding, feed rate, volatile oil
Procedia PDF Downloads 16933593 Dynamic Risk Identification Using Fuzzy Failure Mode Effect Analysis in Fabric Process Industries: A Research Article as Management Perspective
Authors: A. Sivakumar, S. S. Darun Prakash, P. Navaneethakrishnan
Abstract:
In and around Erode District, it is estimated that more than 1250 chemical and allied textile processing fabric industries are affected, partially closed and shut off for various reasons such as poor management, poor supplier performance, lack of planning for productivity, fluctuation of output, poor investment, waste analysis, labor problems, capital/labor ratio, accumulation of stocks, poor maintenance of resources, deficiencies in the quality of fabric, low capacity utilization, age of plant and equipment, high investment and input but low throughput, poor research and development, lack of energy, workers’ fear of loss of jobs, work force mix and work ethic. The main objective of this work is to analyze the existing conditions in textile fabric sector, validate the break even of Total Productivity (TP), analyze, design and implement fuzzy sets and mathematical programming for improvement of productivity and quality dimensions in the fabric processing industry. It needs to be compatible with the reality of textile and fabric processing industries. The highly risk events from productivity and quality dimension were found by fuzzy systems and results are wrapped up among the textile fabric processing industry.Keywords: break even point, fuzzy crisp data, fuzzy sets, productivity, productivity cycle, total productive maintenance
Procedia PDF Downloads 33833592 Investigating the Relationship Between the Auditor’s Personality Type and the Quality of Financial Reporting in Companies Listed on the Tehran Stock Exchange
Authors: Seyedmohsen Mortazavi
Abstract:
The purpose of this research is to investigate the personality types of internal auditors on the quality of financial reporting in companies admitted to the Tehran Stock Exchange. Personality type is one of the issues that emphasizes the field of auditors' behavior, and this field has attracted the attention of shareholders and stock companies today, because the auditors' personality can affect the type of financial reporting and its quality. The research is applied in terms of purpose and descriptive and correlational in terms of method, and a researcher-made questionnaire was used to check the research hypotheses. The statistical population of the research is all the auditors, accountants and financial managers of the companies admitted to the Tehran Stock Exchange, and due to their large number and the uncertainty of their exact number, 384 people have been considered as a statistical sample using Morgan's table. The researcher-made questionnaire was approved by experts in the field, and then its validity and reliability were obtained using software. For the validity of the questionnaire, confirmatory factor analysis was first examined, and then using divergent and convergent validity; Fornell-Larker and cross-sectional load test of the validity of the questionnaire were confirmed; Then, the reliability of the questionnaire was examined using Cronbach's alpha and composite reliability, and the results of these two tests showed the appropriate reliability of the questionnaire. After checking the validity and reliability of the research hypotheses, PLS software was used to check the hypotheses. The results of the research showed that the personalities of internal auditors can affect the quality of financial reporting; The personalities investigated in this research include neuroticism, extroversion, flexibility, agreeableness and conscientiousness, all of these personality types can affect the quality of financial reporting.Keywords: flexibility, quality of financial reporting, agreeableness, conscientiousness
Procedia PDF Downloads 10233591 Intellectual Property Rights Reforms and the Quality of Exported Goods
Authors: Gideon Ndubuisi
Abstract:
It is widely acknowledged that the quality of a country’s export matters more decisively than the quantity it exports. Hence, understanding the drivers of exported goods’ quality is a relevant policy question. Among other things, product quality upgrading is a considerable cost uncertainty venture that can be undertaken by an entrepreneur. Once a product is successfully upgraded, however, others can imitate the product, and hence, the returns to the pioneer entrepreneur are socialized. Along with this line, a government policy such as intellectual property rights (IPRs) protection which lessens the non-appropriability problem and incentivizes cost discovery investments becomes both a panacea in addressing the market failure and a sine qua non for an entrepreneur to engage in product quality upgrading. In addendum, product quality upgrading involves complex tasks which often require a lot of knowledge and technology sharing beyond the bounds of the firm thereby creating rooms for knowledge spillovers and imitations. Without an institution that protects upstream suppliers of knowledge and technology, technology masking occurs which bids up marginal production cost and product quality fall. Despite these clear associations between IPRs and product quality upgrading, the surging literature on the drivers of the quality of exported goods has proceeded almost in isolation of IPRs protection as a determinant. Consequently, the current study uses a difference-in-difference method to evaluate the effects of IPRs reforms on the quality of exported goods in 16 developing countries over the sample periods of 1984-2000. The study finds weak evidence that IPRs reforms increase the quality of all exported goods. When the industries are sorted into high and low-patent sensitive industries, however, we find strong indicative evidence that IPRs reform increases the quality of exported goods in high-patent sensitive sectors both in absolute terms and relative to the low-patent sensitive sectors in the post-reform period. We also obtain strong indicative evidence that it brought the quality of exported goods in the high-patent sensitive sectors closer to the quality frontier. Accounting for time-duration effects, these observed effects grow over time. The results are also largely consistent when we consider the sophistication and complexity of exported goods rather than just quality upgrades.Keywords: exports, export quality, export sophistication, intellectual property rights
Procedia PDF Downloads 12433590 Developing House’s Model to Assess the Translation of Key Cultural Texts
Authors: Raja Al-Ghamdi
Abstract:
This paper aims to systematically assess the translation of key cultural texts. The paper, therefore, proposes a modification of the discourse analysis model for translation quality assessment introduced by the linguist Juliane House (1977, 1997, 2015). The data for analysis has been chosen from a religious text that has never been investigated before. It is an overt translation of the biography of Prophet Mohammad. The book is written originally in Arabic and translated into English. A soft copy of the translation, entitled The Sealed Nectar, is posted on numerous websites including the Internet Archive library which offers a free access to everyone. The text abounds with linguistic and cultural phenomena relevant to Islamic and Arab lingua-cultural context which make its translation a challenge, as well as its assessment. Interesting findings show that (1) culturemes are rich points and both the translator’s subjectivity and intervention are apparent in mediating them, (2) given the nature of historical narration, the source text reflects the author’s positive shading, whereas the target text reflects the translator’s axiological orientation as neutrally shaded, and, (3) linguistic gaps, metaphorical expressions and intertextuality are major stimuli to compensation strategies.Keywords: Arabic-English discourse analysis, key cultural texts, overt translation, quality assessment
Procedia PDF Downloads 28233589 Admission Control Policy for Remanufacturing Activities with Quality Variation of Returns
Authors: Sajjad Farahani, Wilkistar Otieno, Xiaohang Yue
Abstract:
This paper develops a model for the optimal disposition decision for product returns in a remanufacturing system with limited recoverable inventory capacity. In this model, a constant demand is satisfied by remanufacturing returned products which are up to the minimum required quality grade. The quality grade of returned products is uncertain and remanufacturing cost increases as the quality level decreases, and remanufacturer wishes to determine which returned product to accept to be remanufactured for reselling, and any unaccepted returns may be salvaged at a value that increases with their quality level. Accepted returns can be stocked for remanufacturing upon demand requests, but incur a holding cost. A Markov decision problem is formulated in order to evaluate various performance measures for this system and obtain the optimal remanufacturing policy. A detailed numerical study reveals that our approach to the disposition problem outperforms the current industrial practice ignoring quality grade of returned products. In addition, we identify conditions under which this improvement is the highest.Keywords: green supply chain management, matrix geometric method, production recovery, reverse supply chains
Procedia PDF Downloads 30933588 Taguchi Approach for the Optimization of the Stitching Defects of Knitted Garments
Authors: Adel El-Hadidy
Abstract:
For any industry, the production and quality management or wastages reductions have major impingement on overall factory economy. This work discusses the quality improvement of garment industry by applying Pareto analysis, cause and effect diagram and Taguchi experimental design. The main purpose of the work is to reduce the stitching defects, which will also minimize the rejection and reworks rate. Application of Pareto chart, fish bone diagram and Process Sigma Level/and or Performance Level tools helps solving those problems on priority basis. Among all, only sewing, defects are responsible form 69.3% to 97.3 % of total defects. Process Sigma level has been improved from 0.79 to 1.3 and performance rate improved, from F to D level. The results showed that the new set of sewing parameters was superior to the original one. It can be seen that fabric size has the largest effect on the sewing defects and that needle size has the smallest effect on the stitching defects.Keywords: garment, sewing defects, cost of rework, DMAIC, sigma level, cause and effect diagram, Pareto analysis
Procedia PDF Downloads 16533587 Effect of Seasons and Storage Methods on Seed Quality of Slender Leaf (Crotalaria Sp.) in Western Kenya
Authors: Faith Maina
Abstract:
Slender leaf (Crotalaria brevidens and Crotalaria ochroleuca), African indigenous vegetables, are an important source of nutrients, income and traditional medicines in Kenya. However, their production is constrained by poor quality seed, due to lack of standardized agronomic and storage practices. Factors that affect the quality of seed in storage include the duration of storage, seed moisture, temperature, relative humidity, oxygen pressure during storage, diseases, and pests. These factors vary with the type of storage method used. The aim of the study was to investigate the effect of various storage methods on seed quality of slender leaf and recommend the best methods of seed storage to the farmers in Western Kenya. Seeds from various morphotypes of slender leaf that had high germination percentage (90%) were stored in pots, jars, brown paper bags and polythene bags in Kakamega and Siaya. Other seeds were also stored in a freezer at the University of Eldoret. In Kakamega County average room temperature was 23°C and relative humidity was 85% during the storage period of May to July 2006. Between December and February 2006 the average room temperature was 26°C while relative humidity was 80% in the same county. In Siaya County, the average room temperature was 25°C and relative humidity was 80% during storage period of May to July 2006. In the same county, the average temperature was 28°C and relative humidity 65% during the period of December and February 2006. Storage duration was 90 days for each season. Seed viability and vigour, was determined for each storage method. Data obtained from storage experiments was subjected to ANOVA and T-tests using Statistical Analysis Software (SAS). Season of growth and storage methods significantly influenced seed quality in Kakamega and Siaya counties. Seeds from the long rains season had higher seed quality than those grown during the short rains season. Generally, seeds stored in pots, brown paper bags, jars and freezer had higher seed quality than those stored in polythene bags. It was concluded that in order to obtain high-quality seeds farmers should store slender leaf seeds in pots or brown paper bags or plastic jars or freezer.Keywords: Crotalaria sp, seed, quality, storage
Procedia PDF Downloads 20033586 Evaluation of Groundwater Quality and Contamination Sources Using Geostatistical Methods and GIS in Miryang City, Korea
Authors: H. E. Elzain, S. Y. Chung, V. Senapathi, Kye-Hun Park
Abstract:
Groundwater is considered a significant source for drinking and irrigation purposes in Miryang city, and it is attributed to a limited number of a surface water reservoirs and high seasonal variations in precipitation. Population growth in addition to the expansion of agricultural land uses and industrial development may affect the quality and management of groundwater. This research utilized multidisciplinary approaches of geostatistics such as multivariate statistics, factor analysis, cluster analysis and kriging technique in order to identify the hydrogeochemical process and characterizing the control factors of the groundwater geochemistry distribution for developing risk maps, exploiting data obtained from chemical investigation of groundwater samples under the area of study. A total of 79 samples have been collected and analyzed using atomic absorption spectrometer (AAS) for major and trace elements. Chemical maps using 2-D spatial Geographic Information System (GIS) of groundwater provided a powerful tool for detecting the possible potential sites of groundwater that involve the threat of contamination. GIS computer based map exhibited that the higher rate of contamination observed in the central and southern area with relatively less extent in the northern and southwestern parts. It could be attributed to the effect of irrigation, residual saline water, municipal sewage and livestock wastes. At wells elevation over than 85m, the scatter diagram represents that the groundwater of the research area was mainly influenced by saline water and NO3. Level of pH measurement revealed low acidic condition due to dissolved atmospheric CO2 in the soil, while the saline water had a major impact on the higher values of TDS and EC. Based on the cluster analysis results, the groundwater has been categorized into three group includes the CaHCO3 type of the fresh water, NaHCO3 type slightly influenced by sea water and Ca-Cl, Na-Cl types which are heavily affected by saline water. The most predominant water type was CaHCO3 in the study area. Contamination sources and chemical characteristics were identified from factor analysis interrelationship and cluster analysis. The chemical elements that belong to factor 1 analysis were related to the effect of sea water while the elements of factor 2 associated with agricultural fertilizers. The degree level, distribution, and location of groundwater contamination have been generated by using Kriging methods. Thus, geostatistics model provided more accurate results for identifying the source of contamination and evaluating the groundwater quality. GIS was also a creative tool to visualize and analyze the issues affecting water quality in the Miryang city.Keywords: groundwater characteristics, GIS chemical maps, factor analysis, cluster analysis, Kriging techniques
Procedia PDF Downloads 16833585 An Analysis of Present Supplier Selection Criteria of State Pharmaceutical Corporation (SPC) Sri Lanka: A Case Study
Authors: Gamalath M. B. P. Abeysekara
Abstract:
Primary objective of any organization is to enhance the bottom line profit. Strategic procurement is one of the prominent aspects in view of receiving this ultimate objective. Strategic procurement is an activity used in each and every organization in their operations. Pharmaceutical procurement is an especially significant task for any organizations, particularly state sector concerned. The whole pharmaceutical procurement requirement of the country is procured through the State Pharmaceutical Corporation (SPC) of Sri Lanka. They follow Pharmaceutical Procurement Guideline of 2006 as the procurement principle. The main objective of this project is to identify the importance of State Pharmaceutical Corporation supplier selection criteria and critical analysis of pharmaceutical procurement procedure. State Pharmaceutical Corporations applied net price, product quality, past performance, and delivery of suppliers’ as main criteria for the selection suppliers. Data collection for this study was taken place through a questionnaire, given to fifty doctors within the Colombo district attached to five main state hospitals. Data analysis is carried out with mean and standard deviation functions. The ultimate outcomes indicated product quality, net price, and delivery of suppliers’ are the most important criteria behind the selection of suppliers. Critical analysis proved State Pharmaceutical Corporation should focus on net price reduction, improving laboratory testing facilities and effective communication between up and down stream of supply chain.Keywords: government procurement procedure, pharmaceutical procurement supplier selection criteria, importance of SPC supplier selection criteria
Procedia PDF Downloads 45133584 Assessment of Interior Environmental Quality and Airborne Infectious Risk in a Commuter Bus Cabin by Using Computational Fluid Dynamics with Computer Simulated Person
Authors: Yutaro Kyuma, Sung-Jun Yoo, Kazuhide Ito
Abstract:
A commuter bus remains important as a means to network public transportation between railway stations and terminals within cities. In some cases, the boarding time becomes longer, and the boarding rate tends to be higher corresponding to the development of urban cities. The interior environmental quality, e.g. temperature and air quality, in a commuter bus is relatively heterogeneous and complex compared to that of an indoor environment in buildings due to several factors: solar radiative heat – which comes from large-area windows –, inadequate ventilation rate caused by high density of commuters, and metabolic heat generation from travelers themselves. In addition to this, under conditions where many passengers ride in the enclosed space, contact and airborne infectious risk have attracted considerable attention in terms of public health. From this point of view, it is essential to develop the prediction method for assessment of interior environmental quality and infection risk in commuter bus cabins. In this study, we developed a numerical commuter bus model integrated with computer simulated persons to reproduce realistic indoor environment conditions with high occupancy during commuting. Here, computer simulated persons were newly designed considering different types of geometries, e.g., standing position, seating position, and individual differences. Here we conducted coupled computational fluid dynamics (CFD) analysis with radiative heat transfer analysis under steady state condition. Distributions of heterogeneous air flow patterns, temperature, and moisture surrounding the human body under some different ventilation system were analyzed by using CFD technique, and skin surface temperature distributions were analyzed using thermoregulation model that integrated into computer simulated person. Through these analyses, we discussed the interior environmental quality in specific commuter bus cabins. Further, inhaled air quality of each passenger was also analyzed. This study may have possibility to design the ventilation system in bus for improving thermal comfort of occupants.Keywords: computational fluid dynamics, CFD, computer simulated person, CSP, contaminant, indoor environment, public health, ventilation
Procedia PDF Downloads 25133583 Analysis on the Feasibility of Landsat 8 Imagery for Water Quality Parameters Assessment in an Oligotrophic Mediterranean Lake
Authors: V. Markogianni, D. Kalivas, G. Petropoulos, E. Dimitriou
Abstract:
Lake water quality monitoring in combination with the use of earth observation products constitutes a major component in many water quality monitoring programs. Landsat 8 images of Trichonis Lake (Greece) acquired on 30/10/2013 and 30/08/2014 were used in order to explore the possibility of Landsat 8 to estimate water quality parameters and particularly CDOM absorption at specific wavelengths, chlorophyll-a and nutrient concentrations in this oligotrophic freshwater body, characterized by inexistent quantitative, temporal and spatial variability. Water samples have been collected at 22 different stations, on late August of 2014 and the satellite image of the same date was used to statistically correlate the in-situ measurements with various combinations of Landsat 8 bands in order to develop algorithms that best describe those relationships and calculate accurately the aforementioned water quality components. Optimal models were applied to the image of late October of 2013 and the validation of the results was conducted through their comparison with the respective available in-situ data of 2013. Initial results indicated the limited ability of the Landsat 8 sensor to accurately estimate water quality components in an oligotrophic waterbody. As resulted by the validation process, ammonium concentrations were proved to be the most accurately estimated component (R = 0.7), followed by chl-a concentration (R = 0.5) and the CDOM absorption at 420 nm (R = 0.3). In-situ nitrate, nitrite, phosphate and total nitrogen concentrations of 2014 were measured as lower than the detection limit of the instrument used, hence no statistical elaboration was conducted. On the other hand, multiple linear regression among reflectance measures and total phosphorus concentrations resulted in low and statistical insignificant correlations. Our results were concurrent with other studies in international literature, indicating that estimations for eutrophic and mesotrophic lakes are more accurate than oligotrophic, owing to the lack of suspended particles that are detectable by satellite sensors. Nevertheless, although those predictive models, developed and applied to Trichonis oligotrophic lake are less accurate, may still be useful indicators of its water quality deterioration.Keywords: landsat 8, oligotrophic lake, remote sensing, water quality
Procedia PDF Downloads 39633582 Effect of Hydroxy Propyl Methyl Cellulose (HPMC) Coating in Combination with MGSO4 on Some Guava Cultivars
Authors: Muhammad Randhawa, Muhammad Nadeem
Abstract:
Guava (Psidium guajava L.) is a vital source of minerals, vitamins, dietary fiber and antioxidants. Owing to highly perishable nature and proning towards chilling injury, diseases, insect-pests and physical damage the main drawbacks of guava after harvesting, present study was designed. Due to its delicacy in physiology, economic importance, effects of pre and postharvest factors and maturity indices, guava fruits should be given prime importance for good quality attributes. In this study guava fruits were stored at 10°C with 80% relative humidity after treating with different levels of sulphate salt of magnesium followed by dipping in cellulose based edible coating hydroxy propyl methyl cellulose (HPMC). The main objective of this coating was to enhance the shelf life of guava by inhibiting the respiration and also by binding the dissolved solids with salt application. Characterization for quality attributes including physical, physiological and bio chemical analysis was performed after every 7 days interval till the fruit remains edible during the storage period of 4 weeks. Finally, data obtained was subjected to statistical analysis. It was concluded on statistical basis that Surahi variety (treated with 5% MgSO4) showed best storage stability and kept its original quality up to almost 23 days during storage.Keywords: edible coating, guava cultivars, physicochemical attributes, storage
Procedia PDF Downloads 32533581 An Integrative Review on the Experiences of Integration of Quality Assurance Systems in Universities
Authors: Laura Mion
Abstract:
Concepts of quality assurance and management are now part of the organizational culture of the Universities. Quality Assurance (QA) systems are, in large part, provided for by national regulatory dictates or supranational indications (such as, for example, at European level are, the ESG Guidelines "European Standard Guidelines"), but their specific definition, in terms of guiding principles, requirements and methodologies, are often delegated to the national evaluation agencies or to the autonomy of individual universities. For this reason, the experiences of implementation of QA systems in different countries and in different universities is an interesting source of information to understand how quality in universities is understood, pursued and verified. The literature often deals with the treatment of the experiences of implementation of QA systems in the individual areas in which the University's activity is carried out - teaching, research, third mission - but only rarely considers quality systems with a systemic and integrated approach, which allows to correlate subjects, actions, and performance in a virtuous circuit of continuous improvement. In particular, it is interesting to understand how to relate the results and uses of the QA in the triple distinction of university activities, identifying how one can cause the performance of the other as a function of an integrated whole and not as an exploit of specific activities or processes conceived in an abstractly atomistic way. The aim of the research is, therefore, to investigate which experiences of "integrated" QA systems are present on the international scene: starting from the experience of European countries that have long shared the Bologna Process for the creation of a European space for Higher Education (EHEA), but also considering experiences from emerging countries that use QA processes to develop their higher education systems to keep them up to date with international levels. The concept of "integration", in this research, is understood in a double meaning: i) between the different areas of activity, in particular between the didactic and research areas, and possibly with the so-called "third mission" "ii) the functional integration between those involved in quality assessment and management and the governance of the University. The paper will present the results of a systematic review conducted according with a method of an integrative review aimed at identifying best practices of quality assurance systems, in individual countries or individual universities, with a high level of integration. The analysis of the material thus obtained has made it possible to grasp common and transversal elements of QA system integration practices or particularly interesting elements and strengths of these experiences that can, therefore, be considered as winning aspects in a QA practice. The paper will present the method of analysis carried out, and the characteristics of the experiences identified, of which the structural elements will be highlighted (level of integration, areas considered, organizational levels included, etc.) and the elements for which these experiences can be considered as best practices.Keywords: quality assurance, university, integration, country
Procedia PDF Downloads 8733580 Redesigning Malaysia Batik Sarong by Applying Quality Function Deployment
Authors: M. Kamal, Y. Wang, R. Kennon
Abstract:
Quality Function Deployment is a useful tool in product development with the application of voice of customer. In this paper, it aims to be applied as a product development tool in redesigning fashion and textile product. The purpose of these studies is to apply the effective use of Voice of Customer in redesigning cultural fashion product. The data collection from Voice of Customer or consumers’ feedback might help the producer to improve the quality of merchandise ahead. Voice of Customer could give a specific detailing for quality which needs to be redesigned according to customers’ requirements. Meanwhile, the next objective is to differentiate design specifications and characteristics using House of Quality. In product designing phase, it is very important to distinguish each specification and characteristic which translated from Voice of Customer to House of Quality matrix. This matrix would help designers to development according to qualities that customer wants for the better and successful product in the market. It is hope this research would indicate the customers’ requirements and production team idea might be measured and translated to a systematic data. The specific technical data could be planned ahead with specific design details as well. This could be a sustainable approach for a traditional product which could control the material that they use and sustain the quality as the past production. As a conclusion, this study would benefit the Small Medium Enterprises design team or the designers to style an item from customers view with organised projection of the product. The finding also could assist designers or batik producers’ to recognise specific details Batik sarong from consumers as well as in in advertising and marketing strategy plan.Keywords: house of quality, Malaysia batik sarong, quality function deployment, voice of customer
Procedia PDF Downloads 592