Search results for: accounting quality
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10007

Search results for: accounting quality

9347 Application of UV-C Irradiation on Quality and Textural Properties of Button Mushrooms

Authors: M. Ghasemi-Varnamkhasti, S. H. Yoosefian. A. Mohammad- Razdari

Abstract:

The effect of 1.0 kJ/m2 Ultraviolet-C (UV-C) light on pH, weight loss, color, and firmness of button mushroom (Agaricus bisporus) tissues during 21-days storage at 4 ºC was studied. UV-C irradiation enhanced pH, weight, color parameters, and firmness of mushroom during storage compared to control treatment. However, application of 1.0 kJ/m2 UV-C treatment could effectively induce the increase of weight loss, firmness, and pH to 14.53%, 49.82%, and 10.39%, respectively. These results suggest that the application of UV-C irradiation could be an effective method to maintain the postharvest quality of mushrooms.

Keywords: mushroom, polyethylene film, quality, UV-c irradiation

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9346 Approach for Evaluating Wastewater Reuse Options in Agriculture

Authors: Manal Elgallal, Louise Fletcher, Barbara Evans

Abstract:

Water scarcity is a growing concern in many arid and semi-arid countries. The increase of water scarcity threatens economic development and sustainability of human livelihoods as well as environment especially in developing countries. Globally, agriculture is the largest water consumption sector, accounting for approximately 70% of all freshwater extraction. Growing competition between the agricultural and higher economic value in urban and industrial uses of high-quality freshwater supplies, especially in regions where water scarcity major problems, will increase the pressure on this precious resource. In this circumstance, wastewater may provide reliable source of water for agriculture and enable freshwater to be exchanged for more economically valuable purposes. Concern regarding the risks from microbial and toxic components to human health and environment quality is a serious obstacle for wastewater reuse particularly in agriculture. Although powerful approaches and tools for microbial risk assessment and management for safe use of wastewater are now available, few studies have attempted to provide any mechanism to quantitatively assess and manage the environmental risks resulting from reusing wastewater. In seeking pragmatic solutions to sustainable wastewater reuse, there remains a lack of research incorporating both health and environmental risk assessment and management with economic analysis in order to quantitatively combine cost, benefits and risks to rank alternative reuse options. This study seeks to enhance effective reuse of wastewater for irrigation in arid and semi-arid areas, the outcome of the study is an evaluation approach that can be used to assess different reuse strategies and to determine the suitable scale at which treatment alternatives and interventions are possible, feasible and cost effective in order to optimise the trade-offs between risks to protect public health and the environment and preserving the substantial benefits.

Keywords: environmental risks, management, life cycle costs, waste water irrigation

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9345 Analyzing the Factors Effecting Ceramic Porosity Using Integrated Taguchi-Fuzzy Method

Authors: Enes Furkan Erkan, Özer Uygun, Halil Ibrahim Demir, Zeynep Demir

Abstract:

Companies require increase in quality perception level of their products due to competitive conditions. As a result, the tendency to quality and researches to develop the quality are increasing day by day. Cost and time constraints are the biggest problems that companies face in their quality improvement efforts. In this study, factors that affect the porosity of ceramic products are determined and analyzed in a factory producing ceramic tiles. Then, Taguchi method is used in the design phase in order to decrease the number of tests to be performed by means of orthogonal sequences. The most important factors affecting the porosity of ceramic tiles are determined using Taguchi and ANOVA analysis. Based on the analyses, the most affecting factors are determined to be used in the fuzzy implementation stage. Then, the fuzzy rules were established with the factors affecting porosity by the experts’ opinion. Thus, porosity result could be obtained not only for the specified factor levels but also for intermediate values. In this way, it has been provided convenience to the factory in terms of cost and quality improvement.

Keywords: fuzzy, porosity, Taguchi Method, Taguchi-Fuzzy

Procedia PDF Downloads 420
9344 The Role of Quality Management Tools and Knowledge Sharing in Improving the Level of Academic Staff: An Empirical Investigation of the Jordanian Universities

Authors: Tasneem Alfalah, Salsabeel Alfalah, Jannat Alfalah

Abstract:

The quality of higher education as a service is fundamental to a country’s development because universities prepare the professionals who will work as managers in companies and manage public and private resources and care for the health and education of new generations. Knowledge sharing involves the interaction of all activities between individuals. Thus, the higher education institutions are aiming to improve and assist their academics in generating new ideas by encouraging them to work as a team, to simplify the exchange of the new knowledge and to further improve the learning process and achieving institutional aims. Moreover, the sources of competitive advantage in universities derive from intellectual capital and innovations in which innovation comes through knowledge sharing. Using quality tools is to define the exact requirements needed to create the concept of knowledge sharing and what are the barriers to achieve this in universities. The purpose of this research is critically evaluating the role of using quality tools to facilitate the concept of knowledge sharing and improve the academic staff level in the Jordanian universities.

Keywords: higher education, knowledge sharing, quality, management tools

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9343 Impact of Water, Sanitation and Hygiene Interventions on Water Quality in Primary Schools of Pakistan

Authors: Jamil Ahmed, Li P. Wong, Yan P. Chua

Abstract:

The United Nation's sustainable development goals include the target to ensure access to water and sanitation for all; however, very few studies have assessed school-based drinking water in Pakistan. The purpose of this study was to characterize water quality in primary schools of Pakistan and to characterize how recent WASH interventions were associated with school water quality. We conducted a representative cross-sectional study of primary schools in the Sindh province of Pakistan. We used structured observations and structured interviews to ascertain the school’s WASH conditions. Our primary exposures of interest were the implementation of previous WASH interventions in the school and the water source type. Outcomes of interest included water quality (measured by various chemical and microbiological indicators) and water availability at the school’s primary drinking water source. We used log-binomial regression to characterize how WASH exposures were associated with water quality outcomes. We collected data from 256 schools. Groundwater was the primary drinking water source at most schools (87%). Water testing showed that 14% of the school’s water had arsenic above the WHO recommendations, and over 50% of the water samples exceeded recommendations for both lead and cadmium. A majority of the water sources (52%) had fecal coliform contamination. None of the schools had nitrate contamination (0%), and few had fluoride contamination (5%). Regression results indicated that having a recent WASH intervention at the school was not associated with either arsenic contamination (prevalence ratio=0.97; 95% CI: 0.46-2.1) or with fecal coliform contamination (PR=0.88; 95% CI: 0.67-1.17). Our assessment unveiled several water quality gaps that exist, including high heavy metal and fecal contamination. Our findings will help various stakeholders to take suitable action to improve water quality in Pakistani schools.

Keywords: WASH interventions, water quality, primary school children, heavy metals

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9342 The Way We Express vs. What We Express

Authors: Brendan Mooney

Abstract:

We often do not consider the quality of the way we express ourselves as being fundamental to well-being. Society focuses predominantly on what we do, not the way we do it, to our great detriment. For example, those who have experienced domestic violence often comment that it was not what was said that hurt the most but the way it was said. In other words, the quality in the way the words were used communicated far more than the actual words themselves. This is an important area of focus for practitioners who may be inclined to emphasize who said what but not bring equal, if not more, focus to the quality of one’s expression. The aim of this study is to highlight how and why the way we express ourselves is more important than what we express, which includes words and all behaviors. Given we are a sensitive species it matters to pay attention to the communication that is not said. For example, we have the ability to recognize that a person is upset or angry by the way they walk into a room, even if they do not say anything or look at anyone. Our sensitivity allows us to detect even the slightest change in another’s emotional state, irrespective of what their exterior behaviors may be exhibiting. This study will focus on the importance of recognizing the quality in the way we express as being fundamental to wellbeing, as it allows us to easily and simply navigate life and relationships without needing to experience the usual pitfalls that otherwise prevail. This research utilizes clinical experience, client observations and client feedback, and several case studies were utilized to illustrate real-life examples of the above. This study is not so much a model of life but a way of life that confirms our deepest nature, that we are incredibly sensitive and far more so than we appreciate or utilize in everyday practical human life.

Keywords: communication, integrity, quality, sensitivity, wellbeing

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9341 Studying the Effects of Economic and Financial Development as Well as Institutional Quality on Environmental Destruction in the Upper-Middle Income Countries

Authors: Morteza Raei Dehaghi, Seyed Mohammad Mirhashemi

Abstract:

The current study explored the effect of economic development, financial development and institutional quality on environmental destruction in upper-middle income countries during the time period of 1999-2011. The dependent variable is logarithm of carbon dioxide emissions that can be considered as an index for destruction or quality of the environment given to its effects on the environment. Financial development and institutional development variables as well as some control variables were considered. In order to study cross-sectional correlation among the countries under study, Pesaran and Friz test was used. Since the results of both tests show cross-sectional correlation in the countries under study, seemingly unrelated regression method was utilized for model estimation. The results disclosed that Kuznets’ environmental curve hypothesis is confirmed in upper-middle income countries and also, financial development and institutional quality have a significant effect on environmental quality. The results of this study can be considered by policy makers in countries with different income groups to have access to a growth accompanied by improved environmental quality.

Keywords: economic development, environmental destruction, financial development, institutional development, seemingly unrelated regression

Procedia PDF Downloads 334
9340 Examining the Relations among Autobiographical Memory Recall Types, Quality of Descriptions, and Emotional Arousal in Psychotherapy for Depression

Authors: Jinny Hong, Jeanne C. Watson

Abstract:

Three types of autobiographical memory recall -specific, episodic, and generic- were examined in relation to the quality of descriptions and in-session levels of emotional arousal. Correlational analyses and general estimating equation were conducted to test the relationships between 1) quality of descriptions and type of memory, 2) type of memory and emotional arousal, and 3) quality of descriptions and emotional arousal. The data was transcripts drawn from an archival randomized-control study comparing cognitive-behavioral therapy and emotion-focused therapy in a 16-week treatment for depression. Autobiographical memory recall segments were identified and sorted into three categories: specific, episodic, and generic. Quality of descriptions of these segments was then operationalized and measured using the Referential Activity Scale, and each memory segment was rated on four dimensions: concreteness, specificity, clarity, and overall imagery. Clients’ level of emotional arousal for each recall was measured using the Client’s Expression Emotion Scale. Contrary to the predictions, generic memories are associated with higher emotional arousal ratings and descriptive language ratings compared to specific memories. However, a positive relationship emerged between the quality of descriptions and expressed emotional arousal, indicating that the quality of descriptions in which memories are described in sessions is more important than the type of memory recalled in predicting clients’ level of emotional arousal. The results from this study provide a clearer understanding of the role of memory recall types and use of language in activating emotional arousal in psychotherapy sessions in a depressed sample.

Keywords: autobiographical memory recall, emotional arousal, psychotherapy for depression, quality of descriptions, referential activity

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9339 Food Losses Reducing by Extending the Minimum Durability Date of Thermally Processed Products

Authors: Dorota Zielińska, Monika Trząskowska, Anna Łepecka, Katarzyna Neffe-Skocińska, Beata Bilska, Marzena Tomaszewska, Danuta Kołożyn-Krajewska

Abstract:

Minimum durability date (MDD) labeled food is known to have a long shelf life. A properly stored or transported food retains its physical, chemical, microbiological, and sensory properties up to MDD. The aim of the study was to assess the sensory quality and microbiological safety of selected thermally processed products,i.e., mayonnaise, jam, and canned tuna within and after MDD. The scope of the study was to determine the markers of microbiological quality, i.e., the total viable count (TVC), the Enterobacteriaceae count and the total yeast and mold (TYMC) count on the last day of MDD and after 1 and 3 months of storage, after the MDD expired. In addition, the presence of Salmonella and Listeria monocytogenes was examined on the last day of MDD. The sensory quality of products was assessed by quantitative descriptive analysis (QDA), the intensity of differentiators (quality features), and overall quality were defined and determined. It was found that during three months storage of tested food products, after the MDD expired, the microbiological quality slightly decreased, however, regardless of the tested sample, TVC was at the level of <3 log cfu/g, similarly, the Enterobacretiaceae, what indicates the good microbiological quality of the tested foods. The TYMC increased during storage but did not exceed 2 logs cfu/g of product. Salmonella and Listeria monocytogenes were not found in any of the tested food samples. The sensory quality of mayonnaise negatively changed during storage. After three months from the expiry of MDD, a decrease in the "fat" and "egg" taste and aroma intensity, as well as the "density" were found. The "sour" taste intensity of blueberry jam after three months of storage was slightly higher, compared to the jam tested on the last day of MDD, without affecting the overall quality. In the case of tuna samples, an increase in the "fishy" taste and aroma intensity was observed during storage, and the overall quality did not change. Tested thermally processed products (mayonnaise, jam, and canned tuna) were characterized by good microbiological and sensory quality on the last day of MDD, as well as after three months of storage under conditions recommended by the producer. These findings indicate the possibility of reducing food losses by extending or completely abolishing the MDD of selected thermal processed food products.

Keywords: food wastes, food quality and safety, mayonnaise, jam, tuna

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9338 The Impacts of New Digital Technology Transformation on Singapore Healthcare Sector: Case Study of a Public Hospital in Singapore from a Management Accounting Perspective

Authors: Junqi Zou

Abstract:

As one of the world’s most tech-ready countries, Singapore has initiated the Smart Nation plan to harness the full power and potential of digital technologies to transform the way people live and work, through the more efficient government and business processes, to make the economy more productive. The key evolutions of digital technology transformation in healthcare and the increasing deployment of Internet of Things (IoTs), Big Data, AI/cognitive, Robotic Process Automation (RPA), Electronic Health Record Systems (EHR), Electronic Medical Record Systems (EMR), Warehouse Management System (WMS in the most recent decade have significantly stepped up the move towards an information-driven healthcare ecosystem. The advances in information technology not only bring benefits to patients but also act as a key force in changing management accounting in healthcare sector. The aim of this study is to investigate the impacts of digital technology transformation on Singapore’s healthcare sector from a management accounting perspective. Adopting a Balanced Scorecard (BSC) analysis approach, this paper conducted an exploratory case study of a newly launched Singapore public hospital, which has been recognized as amongst the most digitally advanced healthcare facilities in Asia-Pacific region. Specifically, this study gains insights on how the new technology is changing healthcare organizations’ management accounting from four perspectives under the Balanced Scorecard approach, 1) Financial Perspective, 2) Customer (Patient) Perspective, 3) Internal Processes Perspective, and 4) Learning and Growth Perspective. Based on a thorough review of archival records from the government and public, and the interview reports with the hospital’s CIO, this study finds the improvements from all the four perspectives under the Balanced Scorecard framework as follows: 1) Learning and Growth Perspective: The Government (Ministry of Health) works with the hospital to open up multiple training pathways to health professionals that upgrade and develops new IT skills among the healthcare workforce to support the transformation of healthcare services. 2) Internal Process Perspective: The hospital achieved digital transformation through Project OneCare to integrate clinical, operational, and administrative information systems (e.g., EHR, EMR, WMS, EPIB, RTLS) that enable the seamless flow of data and the implementation of JIT system to help the hospital operate more effectively and efficiently. 3) Customer Perspective: The fully integrated EMR suite enhances the patient’s experiences by achieving the 5 Rights (Right Patient, Right Data, Right Device, Right Entry and Right Time). 4) Financial Perspective: Cost savings are achieved from improved inventory management and effective supply chain management. The use of process automation also results in a reduction of manpower costs and logistics cost. To summarize, these improvements identified under the Balanced Scorecard framework confirm the success of utilizing the integration of advanced ICT to enhance healthcare organization’s customer service, productivity efficiency, and cost savings. Moreover, the Big Data generated from this integrated EMR system can be particularly useful in aiding management control system to optimize decision making and strategic planning. To conclude, the new digital technology transformation has moved the usefulness of management accounting to both financial and non-financial dimensions with new heights in the area of healthcare management.

Keywords: balanced scorecard, digital technology transformation, healthcare ecosystem, integrated information system

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9337 The Antecedents of Brand Loyalty on Female Cosmetics Buying Behavior

Authors: Velly Anatasia

Abstract:

The worldwide annual expenditure for cosmetics is estimated at U.S. $18 billion and many players in the field are competing aggressively to capture more and more markets. Players in the cosmetics industry strive to be the foremost by establish customer loyalty. Furthermore, customer loyalty is portrayed by brand loyalty. Therefore, brand loyalty is the key determine of winning the competition in tight market. This study examines the influence of brand loyalty on cosmetics buying behavior of female consumers in Jakarta as capital of Indonesia. The seven factors of brand loyalty are brand name, Product quality, price, design, promotion, servicesquality and store environment. The paper adopted descriptive analysis, factor loading and multiple regression approach to test the hypotheses. The data has been collected by using questionnaires which were distributed and self-administered to 125female respondents accustomed using cosmetics. The findings of this study indicated that promotion has shown strong correlation with brand loyalty. The research results showed that there is positive and significant relationship between factors of brand loyalty (brand name, product quality, price, design, promotion, services quality and store environment) with cosmetics brand loyalty.

Keywords: brand loyalty, brand name, product quality, service quality, promotion

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9336 Project-Bbased Learning (PBL) Taken to Extremes: Full-Year/Full-Time PBL Replacement of Core Curriculum

Authors: Stephen Grant Atkins

Abstract:

Radical use of project-based learning (PBL) in a small New Zealand business school provides an opportunity to longitudinally examine its effects over a decade of pre-Covid data. Prior to this business school’s implementation of PBL, starting in 2012, the business pedagogy literature presented just one example of PBL replacing an entire core-set of courses. In that instance, a British business school merged four of its ‘degree Year 3’ accounting courses into one PBL semester. As radical as that would have seemed, to students aged 20-to-22, the PBL experiment conducted in a New Zealand business school was notably more extreme: 41 nationally-approved Learning Outcomes (L.O.s), these deriving from 8 separate core courses, were aggregated into one grand set of L.O.s, and then treated as a ‘full-year’/‘full-time’ single course. The 8 courses in question were all components of this business school’s compulsory ‘degree Year 1’ curriculum. Thus, the students involved were notably younger (…ages 17-to-19…), and no ‘part-time’ enrolments were allowed. Of interest are this PBL experiment’s effects on subsequent performance outcomes in ‘degree Years 2 & 3’ (….which continued to operate in their traditional ways). Of special interest is the quality of ‘group project’ outcomes. This is because traditionally, ‘degree Year 1’ course assessments are only minimally based on group work. This PBL experiment altered that practice radically, such that PBL ‘degree Year 1’ alumni entered their remaining two years of business coursework with far more ‘project group’ experience. Timeline-wise, thus of interest here, firstly, is ‘degree Year 2’ performance outcomes data from years 2010-2012 + 2016-2018, and likewise ‘degree Year 3’ data for years 2011-2013 + 2017-2019. Those years provide a pre-&-post comparative baseline for performance outcomes in students never exposed to this school’s radical PBL experiment. That baseline is then compared to PBL alumni outcomes (2013-2016….including’Student Evaluation of Course Quality’ outcomes…) to clarify ‘radical PBL’ effects.

Keywords: project-based learning, longitudinal mixed-methods, students criticism, effects-on-learning

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9335 The Influence of Audio on Perceived Quality of Segmentation

Authors: Silvio Ricardo Rodrigues Sanches, Bianca Cogo Barbosa, Beatriz Regina Brum, Cléber Gimenez Corrêa

Abstract:

To evaluate the quality of a segmentation algorithm, the authors use subjective or objective metrics. Although subjective metrics are more accurate than objective ones, objective metrics do not require user feedback to test an algorithm. Objective metrics require subjective experiments only during their development. Subjective experiments typically display to users some videos (generated from frames with segmentation errors) that simulate the environment of an application domain. This user feedback is crucial information for metric definition. In the subjective experiments applied to develop some state-of-the-art metrics used to test segmentation algorithms, the videos displayed during the experiments did not contain audio. Audio is an essential component in applications such as videoconference and augmented reality. If the audio influences the user’s perception, using only videos without audio in subjective experiments can compromise the efficiency of an objective metric generated using data from these experiments. This work aims to identify if the audio influences the user’s perception of segmentation quality in background substitution applications with audio. The proposed approach used a subjective method based on formal video quality assessment methods. The results showed that audio influences the quality of segmentation perceived by a user.

Keywords: background substitution, influence of audio, segmentation evaluation, segmentation quality

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9334 Static Analysis Deployment Model for Code Quality on Research and Development Projects of Software Development

Authors: Jeong-Hyun Park, Young-Sik Park, Hyo-Teag Jung

Abstract:

This paper presents static analysis deployment model for code quality on R&D Projects of SW Development. The proposed model includes the scope of R&D projects and index for static analysis of source code, operation model and execution process, environments and infrastructure system for R&D projects of SW development. There is the static analysis result of pilot project as case study based on the proposed deployment model and environment, and strategic considerations for success operation of the proposed static analysis deployment model for R&D Projects of SW Development. The proposed static analysis deployment model in this paper will be adapted and improved continuously for quality upgrade of R&D projects, and customer satisfaction of developed source codes and products.

Keywords: static analysis, code quality, coding rules, automation tool

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9333 Statistical Process Control in Manufacturing, a Case Study on an Iranian Automobile Company

Authors: M. E. Khiav, D. J. Borah, H. T. S. Santos, V. T. Faria

Abstract:

For automobile companies, it has become very important to ensure sound quality in manufacturing and assembling in order to prevent occurrence of defects and to reduce the amount of parts replacements to be done in the service centers during the warranty period. Statistical Process Control (SPC) is widely used as the tool to analyze the quality of such processes and plays a significant role in the improvement of the processes by identifying the patterns and the location of the defects. In this paper, a case study has been conducted on an Iranian automobile company. This paper performs a quality analysis of a particular component called “Internal Bearing for the Back Wheel” of a particular car model, manufactured by the company, based on the 10 million data received from its service centers located all over the country. By creating control charts including X bar–S charts and EWMA charts, it has been observed after the year 2009, the specific component underwent frequent failures and there has been a sharp dip in the average distance covered by the cars till the specific component requires replacement/maintenance. Correlation analysis was performed to find out the reasons that might have affected the quality of the specific component in all the cars produced by the company after the year 2009. Apart from manufacturing issues, some political and environmental factors have been identified to have a potential impact on the quality of the component. A maiden attempt has been made to analyze the quality issues within an Iranian automobile manufacturer; such issues often get neglected in developing countries. The paper also discusses the possibility of political scenario of Iran and the country’s environmental conditions affecting the quality of the end products, which not only strengthens the extant literature but also provides a new direction for future research.

Keywords: capability analysis, car manufacturing, statistical process control, quality control, quality tools

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9332 Development of Total Maximum Daily Load Using Water Quality Modelling as an Approach for Watershed Management in Malaysia

Authors: S. A. Che Osmi, W. M. F. Wan Ishak, H. Kim, M. A. Azman, M. A. Ramli

Abstract:

River is one of important water sources for many activities including industrial and domestic usage such as daily usage, transportation, power supply and recreational activities. However, increasing activities in a river has grown the sources of pollutant enters the water bodies, and degraded the water quality of the river. It becomes a challenge to develop an effective river management to ensure the water sources of the river are well managed and regulated. In Malaysia, several approaches for river management have been implemented such as Integrated River Basin Management (IRBM) program for coordinating the management of resources in a natural environment based on river basin to ensure their sustainability lead by Department of Drainage and Irrigation (DID), Malaysia. Nowadays, Total Maximum Daily Load (TMDL) is one of the best approaches for river management in Malaysia. TMDL implementation is regulated and implemented in the United States. A study on the development of TMDL in Malacca River has been carried out by doing water quality monitoring, the development of water quality model by using Environmental Fluid Dynamic Codes (EFDC), and TMDL implementation plan. The implementation of TMDL will help the stakeholders and regulators to control and improve the water quality of the river. It is one of the good approaches for river management in Malaysia.

Keywords: EFDC, river management, TMDL, water quality modelling

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9331 Earnings vs Cash Flows: The Valuation Perspective

Authors: Megha Agarwal

Abstract:

The research paper is an effort to compare the earnings based and cash flow based methods of valuation of an enterprise. The theoretically equivalent methods based on either earnings such as Residual Earnings Model (REM), Abnormal Earnings Growth Model (AEGM), Residual Operating Income Method (ReOIM), Abnormal Operating Income Growth Model (AOIGM) and its extensions multipliers such as price/earnings ratio, price/book value ratio; or cash flow based models such as Dividend Valuation Method (DVM) and Free Cash Flow Method (FCFM) all provide different estimates of valuation of the Indian giant corporate Reliance India Limited (RIL). An ex-post analysis of published accounting and financial data for four financial years from 2008-09 to 2011-12 has been conducted. A comparison of these valuation estimates with the actual market capitalization of the company shows that the complex accounting based model AOIGM provides closest forecasts. These different estimates may be derived due to inconsistencies in discount rate, growth rates and the other forecasted variables. Although inputs for earnings based models may be available to the investor and analysts through published statements, precise estimation of free cash flows may be better undertaken by the internal management. The estimation of value from more stable parameters as residual operating income and RNOA could be considered superior to the valuations from more volatile return on equity.

Keywords: earnings, cash flows, valuation, Residual Earnings Model (REM)

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9330 Effects of IPPC Permits on Ambient Air Quality

Authors: C. Cafaro, P. Ceci, L. De Giorgi

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The aim of this paper is to give an assessment of environmental effects of IPPC permit conditions of installations that are in the specific territory with a high concentration of industrial activities. The IPPC permit is the permit that each operator should hold to operate the installation as stated by the directive 2010/75/UE on industrial emissions (integrated pollution prevention and control), known as IED (Industrial Emissions Directive). The IPPC permit includes all the measures necessary to achieve a high level of protection of the environment as a whole, also defining the monitoring requirements as measurement methodology, frequency, and evaluation procedure. The emissions monitoring of a specific plant may also give indications of the contribution of these emissions on the air quality of a definite area. So, it is clear that the IPPC permits are important tools both to improve the environmental framework and to achieve the air quality standards, assisting in assessing the possible industrial sources contributions to air pollution.

Keywords: IPPC, IED, emissions, permits, air quality, large combustion plants

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9329 Science and Monitoring Underpinning River Restoration: A Case Study

Authors: Geoffrey Gilfillan, Peter Barham, Lisa Smallwood, David Harper

Abstract:

The ‘Welland for People and Wildlife’ project aimed to improve the River Welland’s ecology and water quality, and to make it more accessible to the community of Market Harborough. A joint monitoring project by the Welland Rivers Trust & University of Leicester was incorporated into the design. The techniques that have been used to measure its success are hydrological, geomorphological, and water quality monitoring, species and habitat surveys, and community engagement. Early results show improvements to flow and habitat diversity, water quality and biodiversity of the river environment. Barrier removal has increased stickleback mating activity, and decreased parasitically infected fish in sample catches. The habitats provided by the berms now boast over 25 native plant species, and the river is clearer, cleaner and with better-oxygenated water.

Keywords: community engagement, ecological monitoring, river restoration, water quality

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9328 Averting a Financial Crisis through Regulation, Including Legislation

Authors: Maria Krambia-Kapardis, Andreas Kapardis

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The paper discusses regulatory and legislative measures implemented by various nations in an effort to avert another financial crisis. More specifically, to address the financial crisis, the European Commission followed the practice of other developed countries and implemented a European Economic Recovery Plan in an attempt to overhaul the regulatory and supervisory framework of the financial sector. In 2010 the Commission introduced the European Systemic Risk Board and in 2011 the European System of Financial Supervision. Some experts advocated that the type and extent of financial regulation introduced in the European crisis in the wake of the 2008 crisis has been excessive and counterproductive. In considering how different countries responded to the financial crisis, global regulators have shown a more focused commitment to combat industry misconduct and to pre-empt abusive behavior. Regulators have also increased funding and resources at their disposal; have increased regulatory fines, with an increasing trend towards action against individuals; and, finally, have focused on market abuse and market conduct issues. Financial regulation can be effected, first of all, through legislation. However, neither ex ante or ex post regulation is by itself effective in reducing systemic risk. Consequently, to avert a financial crisis, in their endeavor to achieve both economic efficiency and financial stability, governments need to balance the two approaches to financial regulation. Fiduciary duty is another means by which the behavior of actors in the financial world is constrained and, thus, regulated. Furthermore, fiduciary duties extend over and above other existing requirements set out by statute and/or common law and cover allegations of breach of fiduciary duty, negligence or fraud. Careful analysis of the etiology of the 2008 financial crisis demonstrates the great importance of corporate governance as a way of regulating boardroom behavior. In addition, the regulation of professions including accountants and auditors plays a crucial role as far as the financial management of companies is concerned. In the US, the Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board in order to protect investors from financial accounting fraud. In most countries around the world, however, accounting regulation consists of a legal framework, international standards, education, and licensure. Accounting regulation is necessary because of the information asymmetry and the conflict of interest that exists between managers and users of financial information. If a holistic approach is to be taken then one cannot ignore the regulation of legislators themselves which can take the form of hard or soft legislation. The science of averting a financial crisis is yet to be perfected and this, as shown by the preceding discussion, is unlikely to be achieved in the foreseeable future as ‘disaster myopia’ may be reduced but will not be eliminated. It is easier, of course, to be wise in hindsight and regulating unreasonably risky decisions and unethical or outright criminal behavior in the financial world remains major challenges for governments, corporations, and professions alike.

Keywords: financial crisis, legislation, regulation, financial regulation

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9327 The Implementation of Teaching and Learning Quality Assurance System at the Chaoyang University of Technology for Academic Year 2013-2015

Authors: Ting Hsiang Chang

Abstract:

Nowadays in Taiwan, higher education, which was previously more emphasized on teaching-oriented approaches, has gradually shifted to an approach more focusing on students learning outcomes. With student employment rate as an important indicator for University Program Evaluation periodically held by the Ministry of Education, it becomes extremely critical for a university to build up a teaching and learning quality assurance system to bridge the gap between learning and practice. Teaching and Learning Quality Assurance System has been built and implemented at Chaoyang University of Technology for years and has received substantial results. By employing various forms of evaluation and performance appraisals, the effectiveness of teaching and learning can consistently be tracked as a means of ensuring teaching and learning quality. This study aims to explore the evaluation system of teaching and learning quality assurance system at the Chaoyang University of Technology by means of content analysis. The study contents the evaluation reports on the teaching and learning quality assurance at the Chaoyang University of Technology in the Academic Year 2013-2015. The quantitative results of the assessment were analyzed using the five-point Likert Scale. Quality assurance Committee meetings were further held for examining and discussions on the results. To the end, the annual evaluation report is to be produced as references used to improve approaches in both teaching and learning. The findings indicate that there is a respective relationship between the overall teaching evaluation items and the teaching goals and core competencies. In addition, graduates’ feedbacks were also collected for further analysis to examine if the current educational planning is able to achieve the university’s teaching goal and cultivation of core competencies.

Keywords: core competencies, teaching and learning quality assurance system, teaching goals, university program evaluation

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9326 The Relation between Learning Styles and English Achievement in the Language Training Centre

Authors: Nurul Yusnita

Abstract:

Many studies have been developed to help the students to get good achievement in English learning. They can be from the teaching method or psychological ones. One of the psychological studies in educational research is learning style. In some ways, learning style can affect the achievement of the students. This study aimed to examine 4 (four) learning styles and their relations to English achievement among the students learning English in Language Training Center of Universitas Muhammadiyah Yogyakarta (LTC UMY). The method of this study was descriptive analytical. The sample consisted of 39 Accounting students in LTC UMY. The data was collected through questionnaires with Likert-scale. The achievement was obtained from the grade of the students. To analyze the questionnaires and to see the relation between the learning styles and the student achievement, SPSS statistical software of correlational analysis was used. The result showed that both visual and auditory had the same percentage of 35.9% (14 students). 3 students (7.7%) had kinaesthetic learning style and 8 students (20.5%) had visual and auditory ones. Meanwhile, there were 5 students (12.8%) who had visual learning style could increase their grades. Only 1 student (2.5%) who had visual and auditory could improve his grade. Besides grade increase, there were also grade decrease. Students with visual, auditory, visual and auditory, and kinaesthetic learning styles were 3 students (7.7%), 5 students (12%), 4 students (10.2%) and 1 student (2.5%) respectively. In conclusion, there was no significant relationship between learning style and English achievement. Most of the good achievers were the students with visual and auditory learning styles and most of them preferred visual method. The implication is the teachers and material designers could improve their method through visual things to achieve effective English teaching learning.

Keywords: accounting students, English achievement, language training centre, learning styles

Procedia PDF Downloads 257
9325 Temperament and Character Dimensions as Personality Predictors of Relationship Quality: An Actor-Partner Interdependence Model

Authors: Dora Vajda, Somayyeh Mohammadi, Sandor Rozsa

Abstract:

Predicting the relationship satisfaction based on the personality characteristics of both partners has a long history. The association between relationship quality and personality traits has been previously demonstrated. Personality traits are most commonly assessed using the Five-Factor Model. The present study has focused on Cloninger's psychobiological model of personality that accounts for dimensions of both temperament and character. The goal of this study was to examine the actor and partner effect of couple's personality on relationship outcomes. In total, 184 heterosexual couples completed the Temperament and Character Inventory (TCI) and the Dyadic Adjustment Scale. The analysis was based on Actor-Partner Interdependence Model (APIM) using multilevel modeling (MLwiN). Results showed that character dimensions Self-Directedness and Cooperativeness had a statistically meaningful actor and partner effect on both partner's relationship quality. However, male's personality temperament dimension Reward Dependence had an only actor effect on his relationship quality. The findings contribute to the literature by highlighting the role of character dimensions of personality in romantic relationships.

Keywords: APIM (actor-partner interdependence model), MLwiN, personality, relationship quality

Procedia PDF Downloads 404
9324 Evaluation of Groundwater and Seawater Intrusion at Tajoura Area, NW, Libya

Authors: Abdalraheem Huwaysh, Khalil Al Samarrai, Yasmin ElAhmar

Abstract:

Water quality is an important factor that determines its usage for domestic, agricultural and industrial uses. This study was carried out through the Tajoura Area, Jifarah Plain, Northwest Libya. Chemical and physical parameters were measured and analyzed for groundwater samples collected in 2021 from twenty-six wells distributed throughout the investigation area. Overexploitation of groundwater caused considerable deterioration in the water quality, especially at Tajoura Town (20 Km east of Tripoli). The aquifer shows an increase in salinization, which has reached an alarming level in many places during the past 25 years as a result of the seawater intrusion. The chemical composition of the water samples was compared with the drinking water standards of WHO and Libyan Standards. Groundwater from this area was not suitable to be a source for direct drinking based on Total Dissolved Solids. The dominant cation is sodium, while the dominant anion is chloride. Based on the Piper trilinear diagram, most of the groundwater samples (90%) were identified as sodium chloride type. The best groundwater quality exists at the southern part of the study area. Serious degradation in the water quality, expressed in salinity increase, occurs as we go towards the coastline. The abundance of NaCl waters is strong evidence to attribute the successive deterioration of the water quality to the seawater intrusion. Considering the values of Cl- concentration and the ratio of Cl-/HCO3-, about 70% of the groundwater samples were strongly affected by the saline water. Car wash stations in the study area as well as the unlined disposal pond used for the collection of untreated wastewater, contribute significantly to the deterioration of water quality. The water quality in this area needs to be monitored regularly and it is crucial to treat the water before consumption.

Keywords: Tajoura, groundwater, seawater intrusion, water quality

Procedia PDF Downloads 88
9323 Quality Care from the Perception of the Patient in Ambulatory Cancer Services: A Qualitative Study

Authors: Herlin Vallejo, Jhon Osorio

Abstract:

Quality is a concept that has gained importance in different scenarios over time, especially in the area of health. The nursing staff is one of the actors that contributes most to the care process and the satisfaction of the users in the evaluation of quality. However, until now, there are few tools to measure the quality of care in specialized performance scenarios. Patients receiving ambulatory cancer treatments can face various problems, which can increase their level of distress, so improving the quality of outpatient care for cancer patients should be a priority for oncology nursing. The experience of the patient in relation to the care in these services has been little investigated. The purpose of this study was to understand the perception that patients have about quality care in outpatient chemotherapy services. A qualitative, exploratory, descriptive study was carried out in 9 patients older than 18 years, diagnosed with cancer, who were treated at the Institute of Cancerology, in outpatient chemotherapy rooms, with a minimum of three months of treatment with curative intention and which had given your informed consent. The total of participants was determined by the theoretical saturation, and the selection of these was for convenience. Unstructured interviews were conducted, recorded and transcribed. The analysis of the information was done under the technique of content analysis. Three categories emerged that reflect the perception that patients have regarding quality care: patient-centered care, care with love and effects of care. Patients highlighted situations that show that care is centered on them, incorporating elements of patient-centered care from the institutional, infrastructure, qualities of care and what for them, in contrast, means inappropriate care. Care with love as a perception of quality care means for patients that the nursing staff must have certain qualities, perceive caring with love as a family affair, limits on care with love and the nurse-patient relationship. Quality care has effects on both the patient and the nursing staff. One of the most relevant effects was the confidence that the patient develops towards the nurse, besides to transform the unreal images about cancer treatment with chemotherapy. On the other hand, care with quality generates a commitment to self-care and is a facilitator in the transit of oncological disease and chemotherapeutic treatment, but from the perception of a healing transit. It is concluded that care with quality from the perception of patients, is a construction that goes beyond the structural issues and is related to an institutional culture of quality that is reflected in the attitude of the nursing staff and in the acts of Care that have positive effects on the experience of chemotherapy and disease. With the results, it contributes to better understand how quality care is built from the perception of patients and to open a range of possibilities for the future development of an individualized instrument that allows evaluating the quality of care from the perception of patients with cancer.

Keywords: nursing care, oncology service hospital, quality management, qualitative studies

Procedia PDF Downloads 129
9322 Characteristic of Gluten-Free Products: Latvian Consumer Survey

Authors: Laila Ozola, Evita Straumite

Abstract:

Celiac disease is a permanent enteropathy caused by the ingestion of gluten, a protein occurring in wheat, rye and barley. The only way of the effective daily treatment is a strict gluten-free diet. From the investigation of products available in the local market, it was found that Latvian producers do not offer gluten-free products. The aim of this research was to study and analyze changes of celiac patient’s attitude to gluten-free product quality and availability in the Latvian market and purchasing habits. The survey was designed using website www.visidati.lv, and a questionnaire was sent to people suffering from celiac disease. The first time the respondents were asked to fill in the questionnaire in 2011, but now repeatedly from the beginning of September 2013 till the end of January 2014. The questionnaire was performed with 75 celiac patients, respondents were from all Latvian regions and they answered 16 questions. One of the most important questions was aimed to find out consumers’ opinion about quality of gluten-free products, consumption patterns of gluten-free products, and, moreover, their interest in products made in Latvia. Respondents were asked to name gluten-free products they mainly buy and give specific purchase locations, evaluate the quality of products and necessity for products produced in Latvia. The results of questionnaire show that the consumers are satisfied with the quality of gluten-free flour, flour blends, sweets and pasta, but are not satisfied with the quality of bread and confectionery available in the Latvian markets.

Keywords: consumers, gluten-free products, quality, survey

Procedia PDF Downloads 275
9321 Software Architecture Optimization Using Swarm Intelligence Techniques

Authors: Arslan Ellahi, Syed Amjad Hussain, Fawaz Saleem Bokhari

Abstract:

Optimization of software architecture can be done with respect to a quality attributes (QA). In this paper, there is an analysis of multiple research papers from different dimensions that have been used to classify those attributes. We have proposed a technique of swarm intelligence Meta heuristic ant colony optimization algorithm as a contribution to solve this critical optimization problem of software architecture. We have ranked quality attributes and run our algorithm on every QA, and then we will rank those on the basis of accuracy. At the end, we have selected the most accurate quality attributes. Ant colony algorithm is an effective algorithm and will perform best in optimizing the QA’s and ranking them.

Keywords: complexity, rapid evolution, swarm intelligence, dimensions

Procedia PDF Downloads 245
9320 Improve of Power Quality in Electrical Network Using STATCOM

Authors: A. R. Alesaadi

Abstract:

Flexible AC transmission system (FACTS) devices have an important rule on expended electrical transmission networks. These devices can provide control of one or more AC transmission system parameters to enhance controllability and increase power transfer capability. In this paper the effect of these devices on reliability of electrical networks is studied and it is shown that using of FACTS devices can improve the reliability of power networks and power quality in electrical networks, significantly.

Keywords: FACTS devices, power networks, power quality, STATCOM

Procedia PDF Downloads 654
9319 Improving Quality of Family Planning Services in Pakistan

Authors: Mohammad Zakir, Saamia Shams

Abstract:

Background: Provision of quality family planning services remarkably contribute towards increased uptake of modern contraceptive methods and have important implications on reducing fertility rates. The quality of care in family planning has beneficial impact on reproductive health of women, yet little empirical evidence is present to show the relationship between the impact of adequate training of Community Mid Wives (CMW) and quality family planning services. Aim: This study aimed to enhance the knowledge and counseling skills of CMWs in improving the access to quality client-centered family planning services in Pakistan. Methodology: A quasi-experimental longitudinal study using Initial Quality Assurance Scores-Training-Post Training Quality Assurance Scores design with a non- equivalent control group was adopted to compare a set of experimental CMWs that received four days training package including Family Planning Methods, Counselling, Communication skills and Practical training on IUCD insertion with a set of comparison CMWs that did not receive any intervention. A sample size of 100 CMW from Suraj Social Franchise (SSF) private providers was recruited from both urban and rural Pakistan. Results: Significant improvement in the family planning knowledge and counseling skills (p< 0.001) of the CMWs was evident in the experimental group as compared to comparison group with p > 0.05. Non- significant association between pre-test level family planning knowledge and counseling skills was observed in both the groups (p>0.05). Conclusion: The findings demonstrate that adequate training is an important determinant of quality of family planning services received by clients. Provider level training increases the likelihood of contraceptives uptake and decreases the likelihood of both unintended and unwanted pregnancies. Enhancing quality of family planning services may significantly help reduce the fertility and improve the reproductive health indicators of women in Pakistan.

Keywords: community mid wives, family planning services, quality of care, training

Procedia PDF Downloads 326
9318 Application of Random Forest Model in The Prediction of River Water Quality

Authors: Turuganti Venkateswarlu, Jagadeesh Anmala

Abstract:

Excessive runoffs from various non-point source land uses, and other point sources are rapidly contaminating the water quality of streams in the Upper Green River watershed, Kentucky, USA. It is essential to maintain the stream water quality as the river basin is one of the major freshwater sources in this province. It is also important to understand the water quality parameters (WQPs) quantitatively and qualitatively along with their important features as stream water is sensitive to climatic events and land-use practices. In this paper, a model was developed for predicting one of the significant WQPs, Fecal Coliform (FC) from precipitation, temperature, urban land use factor (ULUF), agricultural land use factor (ALUF), and forest land-use factor (FLUF) using Random Forest (RF) algorithm. The RF model, a novel ensemble learning algorithm, can even find out advanced feature importance characteristics from the given model inputs for different combinations. This model’s outcomes showed a good correlation between FC and climate events and land use factors (R2 = 0.94) and precipitation and temperature are the primary influencing factors for FC.

Keywords: water quality, land use factors, random forest, fecal coliform

Procedia PDF Downloads 187