Search results for: challenges of management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 14188

Search results for: challenges of management

13528 Earnings Management and Tone Management: Evidence from the UK

Authors: Salah Kayed Kayed, Jessica Hong Yang

Abstract:

This study investigates, whether earnings management in the audited financial statements is associated with tone management in the narrative sections of the annual report in the UK. Earnings management and narrative disclosure are communication strategies used from managers to communicate with investors or other users. Because earnings management and narrative disclosure stem from managers, they can exploit this by doing manipulation in their earnings, and simultaneously disclosing qualitative text (narrative information) in their reports as a tone of words, which will affect users’ perception, and hence users will be misinformed. The association between earnings and tone management can be explained by the self-serving, through cognitive reference points, theory. The sample period lasts from 2010 to 2015, and the sample comprises all non-financial firms that consider under FTSE 350 in any year during the sample period. A list of words from previous research is used to measure the tone in the narrative sections of the annual report. Because this study focuses on the managerial strategic choice and the subjective issues that come from management, it uses the abnormal tone to capture the managerial discretion on tone, and a number of different discretionary accruals proxies to measure earnings management, where accruals management is considered as a manipulation tool from managers to change the users' perception. This research is motivated to fulfil the literature gap by examining the association between earnings and tone management. Moreover, if firms that apply earnings management use tone management to mislead investors, it is beneficial for investors, policy makers, standard setters, or other users to know whether there is an association between earnings management and tone management. Clearly, we believe that this study is fundamental in the accounting context, where it evaluates the communication strategies that are used in firms' financial reports. Consistent with prior research, it is expected that tone management is positively associated with earnings management. This means that firms that use earnings management have incentives to manipulate in their narrative disclosure through tone of words, to reflect a good perception for users, which will conceal the earnings management techniques used in their reporting.

Keywords: earnings management, FTSE 350, narrative disclosure, tone management

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13527 Exploring Challenges Faced by People Living with HIV/AIDS After Disclosure in Sub-Saharan Countries

Authors: Veliswa Nonfundo Hoho, Jabulani Gilford Kheswa

Abstract:

HIV/AIDS has been a long-term condition worldwide, which does not only affect physical health but also causes psychological and social challenges in people living with this condition. In Sub-Saharan countries, namely; Nigeria, Uganda, Zimbabwe and South Africa, people living with HIV/AIDS come across different challenges especially after one has disclosed his/her status. They experience stigma and discrimination, isolation, lack of accessing and receiving treatment, lack of support and experience psychological distress. By using the evidence-based systematic review as a form of methodology, journal articles, dissertations, internet, and books were explored. This paper seeks to describe the challenges faced by people living with HIV/AIDS after disclosure, which forms a critical component of HIV/AIDS prevention and treatment interventions. The disclosure process model is used to underpin the study. This theory allows one to understand when and why interpersonal and verbal self-disclosure is beneficial for individuals who live with concealable stigmatized identities such as HIV/AIDS. Literature findings advocate that both negative and positive results were noted after disclosing one’s HIV status and psychosocial well-being of the majority of people living with HIV/AIDS also get affected especially in societies which subscribe HIV/AIDS pandemic to witchcraft. As for the infected homosexuals, research indicates that they suffer in silence and to cover their emotional emptiness due to ostracism, they often report low- self-efficacy with regard to condom use and become susceptible to reinfections which further place their lives at heightened risk for low immune system. In this regard, this paper challenges the policies which protect the dignity of people living with HIV/AIDS and calls for unity and financial support in favour of psychoeducational programmes and support groups aimed at curbing discrimination.

Keywords: disclosure, discrimination, homosexuality, self-efficacy

Procedia PDF Downloads 235
13526 Organic Agriculture in Pakistan: Opportunities, Challenges, and Future Directions

Authors: Sher Ali

Abstract:

Organic agriculture has gained significant momentum globally as a sustainable and environmentally friendly farming practice. In Pakistan, amidst growing concerns about food security, environmental degradation, and health issues related to conventional farming methods, the adoption of organic agriculture presents a promising pathway for agricultural development. This abstract aims to provide an overview of the status, opportunities, challenges, and future directions of organic agriculture in Pakistan. It delves into the current state of organic farming practices, including the extent of adoption, key crops cultivated, and the regulatory framework governing organic certification. Furthermore, the abstract discusses the unique opportunities that Pakistan offers for organic agriculture, such as its diverse agro-climatic zones, rich biodiversity, and traditional farming knowledge. It highlights successful initiatives and case studies that showcase the potential of organic farming to improve rural livelihoods, enhance food security, and promote sustainable agricultural practices. However, the abstract also addresses the challenges hindering the widespread adoption of organic agriculture in Pakistan, ranging from limited awareness and technical know-how among farmers to inadequate infrastructure and market linkages. It emphasizes the need for supportive policies, capacity-building programs, and investment in research and extension services to overcome these challenges and promote the growth of the organic agriculture sector. Lastly, the abstract outlines future directions and recommendations for advancing organic agriculture in Pakistan, including strategies for scaling up production, strengthening certification mechanisms, and fostering collaboration among stakeholders. By shedding light on the opportunities, challenges, and potential of organic agriculture in Pakistan, this abstract aims to contribute to the discourse on sustainable farming practices at the upcoming Agro Conference in the USA. It invites participants to engage in dialogue, share experiences, and explore avenues for collaboration toward promoting organic agriculture for a healthier, more resilient food system.

Keywords: agriculture, challenges, organic, Pakistan

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13525 Provision Electronic Management Requirements in Libyan Oil Companies

Authors: Hitham Yami

Abstract:

This study will focus primarily on assessing the availability requirements of the electronic management of oil companies in Libya, and the mean objectives of the research applying electronic management and make recommendations and steps to approach electronic management. There are limited research and statistical analysis to support electronic management in Libyan companies. The groundwork for the proposed approach is to develop independent variables and the dependent variables to be restructured after it Alntra side of the field and the side to get the data to achieve the desired results and solving the problem faced by the Libyan Oil Corporation. All these strategies are proposed to achieve the goal, and solving Libyan oil installations.

Keywords: oil company’s revenue, independent variables, electronic management, Libyan oil corporation

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13524 Resilient Leadership in Sustainable Urban Planning: Embracing Change to Shape Future Cities

Authors: Rick Denley

Abstract:

Urban planning today faces unprecedented challenges as cities strive for sustainability in response to climate change, rapid population growth, and the increasing demand for green infrastructure. In this context, effective leadership becomes as essential as innovative design and technology. Rick Denley’s keynote, Resilient Leadership in Sustainable Urban Planning: Embracing Change to Shape Future Cities, focuses on equipping urban planners, academics, and industry leaders with the leadership tools necessary to guide their teams and projects through complex transitions. His session addresses the essential role of leadership in driving sustainable urban transformations, adapting to changing environmental demands, and fostering collaborative approaches to green infrastructure initiatives. Rick’s keynote is grounded in his Change Growth Formula, a practical framework he has developed over years of leading corporate transformations and advising on resilience and growth. His talk will focus on how urban planning professionals can cultivate adaptability, inspire innovative thinking, and lead their teams to achieve impactful urban projects that prioritize sustainable landscapes, water management, and green spaces. Attendees will gain actionable insights on building a resilient mindset, leveraging collaborative partnerships, and aligning urban planning initiatives with environmental goals. This session is aligned with the conference’s objectives to share interdisciplinary knowledge, explore innovative solutions, and address critical challenges in urban landscape and urban planning. Rick’s approach combines insights from leadership theory with real-world applications in urban planning, making his talk relevant for professionals seeking both inspiration and practical tools to lead sustainable transformations.

Keywords: resilient leadership, change management, collaborative planning, adaptive leadership, community engagement, leadership in urban design

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13523 E-Management and Firm Performance: An Empirical Study in Tunisian Firms

Authors: Khlif Hamadi

Abstract:

The principal aim of our research is to analyze the impact of the adoption of e-management approach on the performance of Tunisian firms. The method of structural equation was adopted to conduct our exploratory and confirmatory analysis. The results arising from the questionnaire sent to 155 E-managers affirm that the adoption of e-management approach influences the performance of Tunisian firms. The results of the questionnaire show that e-management favors the deployment of ICT usage and contributes enormously to the performance of the modern enterprise. The theoretical and practical implications of the study, as well as directions for future research, are discussed.

Keywords: e-management, ICT Deployment, organizational performance, e-manager

Procedia PDF Downloads 343
13522 Quality Management in Construction Project

Authors: Harsh Panchal, Saurabh Amrutkar

Abstract:

Quality management is an essential part of any project that has directly related to the performance of a project. Quality management is depended on multiple factors at different stages in a project, right from time management to construction logistics. A project is a mixture of various components that include iternary management, health and safety, crew productivity, and many more. From the survey conducted, we came to the conclusion that advancement in technology and indigenous approach to any project will result in maximum quality standards and better project performance. In this paper, we discuss various components of the factors above that lead to compromise the quality of a project and how it can be controlled in order to achieve maximum quality assurance using quality planning and total quality management. The paper also focuses on limitations and problems faced in each factor responsible for quality management and to tackle them using techniques and processes based on activities and identifying the sequence, approaching critical path, and duration. The project management concept that deals with the sequence of scope cost time give us an overview regarding the ongoing quality management, in a nutshell, giving us hints to regulate the current procedure for maximum achievable quality. It also deals with the problems faced by engineers that make the mundane work process slow, reducing the quality outcome drastically.

Keywords: management, performance, project, quality

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13521 Project Management Tools within SAP S/4 Hana Program Environment

Authors: Jagoda Bruni, Jan Müller-Lucanus, Gernot Stöger-Knes

Abstract:

The purpose of this article is to demonstrate modern project management approaches in the SAP S/R Hana surrounding a programming environment composed of multiple focus-diversified projects. We would like to propose innovative and goal-oriented management standards based on the specificity of the SAP transformations and customer-driven expectations. Due to the regular sprint-based controlling and management tools' application, it has been data-proven that extensive analysis of productive hours of the employees as much as a thorough review of the project progress (per GAP, per business process, and per Lot) within the whole program, can have a positive impact on customer satisfaction and improvement for projects' budget. This has been a collaborative study based on real-life experience and measurements in collaboration with our customers.

Keywords: project management, program management, SAP, controlling

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13520 An Investigation on the Perception and Adoption of Terminology Management Applications by the Iranian English Language Translators

Authors: Abdul Amir Hazbavi

Abstract:

In recent years, there have been increasing requests in the field of translation studies to develop software facilitating the analysis of corpora. One of the specialized tools in that regard are Terminology Management Tools. Briefly explaining, Terminology Management Tools are applications developed to help create and store terminological data in the form which allows for a controlled use of the data. While it has a long history and an established ground in translation market in most parts of the globe, the Iranian translators and translation market still seem to be unaware or unfamiliar with Terminology Management Tools. In order to provide a preview on the perception and adoption of Terminology Management Tools by the Iranian translators, the present survey was carried out among 224 last-year undergraduate Iranian students of English translation at 10 different universities across the country. The study revealed a very low level of adoption and a very high level of willingness to get familiar with and learn about Terminology Management Tools by the Iranian translators.

Keywords: translation, translation technology, terminology management tools, terminology management survey

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13519 Benchmarking Energy Challenges in Palm Oil Production Industry in Ghana

Authors: Mathias B. Michael, Esther T. Akinlabi, Tien-Chien Jen

Abstract:

The current energy crisis in Ghana has affected significant number of industries which have direct impact on the country’s economy. Amongst the affected industries are palm oil production industries even though the impact is less as compared to fully relied national grid industries. Most of the large and medium palm oil production industries are partially grid reliance, however, the unavailability and the high cost palm biomass poses huge challenge. This paper aimed to identify and analyse the energy challenges associated with the palm oil production industries in Ghana. The study is conducted on the nine largest palm oil production plants in Ghana. Data is obtained by the use of questionnaire and observation. Since the study aimed to compare the respective energy challenges associated with nine industrial plants under study and establish a benchmark that represents a common problem of all the nine plants under study, the study uses percentile analysis and Analysis of Variance (ANOVA) as the statistical tools to validate the benchmark. The results indicate that lack of sustainability of palm biomass supply chain is the key energy challenge in the palm oil production industries in Ghana. Other problems include intermittent power supply from the grid and the low boiler efficiency due to outmoded conversion technology of the boilers. The result also demonstrates that there are statistically significant differences between the technologies in different age groups in relation to technology conversion efficiency.

Keywords: palm biomass, steam supply, energy challenges, energy benchmark

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13518 Framework Development of Carbon Management Software Tool in Sustainable Supply Chain Management of Indian Industry

Authors: Sarbjit Singh

Abstract:

This framework development explored the status of GSCM in manufacturing SMEs and concluded that there was a significant gap w.r.t carbon emissions measurement in the supply chain activities. The measurement of carbon emissions within supply chains is important green initiative toward its reduction. The majority of the SMEs were facing the problem to quantify the green house gas emissions in its supply chain & to make it a low carbon supply chain or GSCM. Thus, the carbon management initiatives were amalgamated with the supply chain activities in order to measure and reduce the carbon emissions, confirming the GHG protocol scopes. Henceforth, it covers the development of carbon management software (CMS) tool to quantify carbon emissions for effective carbon management. This tool is cheap and easy to use for the industries for the management of their carbon emissions within the supply chain.

Keywords: w.r.t carbon emissions, carbon management software, supply chain management, Indian Industry

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13517 Problems of the Management of Legal Entities of Private Law in Georgia

Authors: Ketevan Kokrashvili, Rusudan Kutateladze, Nino Pailodze

Abstract:

Importance of management of legal entities under private law of which especially corporate management, as well as looking for ways of its improvement and perfection has become especially relevant in the twenty-first century, which was greatly contributed to by the global economic crisis. Some states have adopted Corporate Governance Codes; the European Union has set to work on a series of directives the main purpose of which is an improvement of corporate governance, provision of greater transparency and implementation of an effective control mechanism. This process is not yet completed, and various problematic issues associated with management of legal persons are still being debated among practitioner experts and scholars. Georgia is not an exception in this regard. The article discusses the legislative gaps, and in some cases, discrepancies having arisen in legal relationships under private law and having caused many practical problems. This especially applies to the management of capital companies.

Keywords: business entities, corporate management, capital public management, existing problems, legal discrepancies

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13516 Women Entrepreneurs’ in Nigeria: Issues and Challenges

Authors: Mohammed Mainoma, Abubakar Tijanni, Mohammed Aliyu

Abstract:

Globalization has brought a structural change in industry. It is the breaking of artificial boundaries and given way to new product, new service, new market, and new technology among others. It leads to the realization that men entrepreneurs’ alone cannot meet the demand of the teeming population. Therefore there is a need for the participation, involvement, and engagement of females in the production and distribution of goods and services. This will enhance growth and development of a nation. It is in line with the above that this paper attempt to discuss meaning of women entrepreneurs, roles, types, problems, and prospects. Also, on the basis of conclusion the paper recommended that entrepreneurship education should be introduced in all Tertiary Institutions in Nigeria.

Keywords: women, entrepreneurs, issues, challenges

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13515 Adopting the Transition Management Model as a Tool for Sustainable Groundwater Management in Nigeria

Authors: Ali Bakari Mohammed

Abstract:

Transitioning is a continuous process of radical change in a society which involves co-evolution of institutional, technological, socio-cultural, and ecological developments at different scales and levels. Transition management model is a methodology that influences structural change of complex systems over a period (0-30 years) by experimenting and implementing new techniques. A transition management in the context of groundwater is a radical change from the current operate and control system to a next generation integrated and sustainable system that takes into account quality protection and sustained supply into the future. This study evaluates the transition management model in adopting it as a viable tool for the attainment of sustainable groundwater management. The outcome of the evaluation shows that there are three levels (strategic, tactical and operational) of operating the transition management model. At the strategic level, long-term goals for sustainable groundwater management are formulated, at the tactical level activities such as inter institutional networking, negotiation, planning and financing are carried out, and at the operational level, transition experiments and strategic niche management are carried out at the societal level. Overall, different actors and set of activities are required to partake at each management level. The outcome of this paper will provide basis for the implementation of the Sustainable Development Goal (SDG) 6 in Nigeria.

Keywords: transition management, groundwater, sustainable management, tool, Nigeria

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13514 Measuring Learning Independence and Transition through the First Year in Architecture

Authors: Duaa Al Maani, Andrew Roberts

Abstract:

Students in higher education are expected to learn actively and independently. Whilst quite work has been done to understand the perceptions of students’ learning transition regarding independent learning, to author’s best knowledge, it seems relatively few published research on independent learning in studio-based subjects such as architecture. Another major issue in independent learning research concerned the inconsistency in terminology; there appears to be a paucity of research on its definition, challenges, and tools within the UK university sector. It is not always clear how independent learning works in practice, or what are the challenges that face students toward being independent learners. Accordingly, this paper seeks to highlight these problems by analyzing previous and current literature of independent learning, in addition, to measure students’ independence at the very begging of their first academic year and compare it with their level of learning independence at the end of the same year. Eighty-seven student enrolled in 2017/2018 at Cardiff University completed the Autonomous Learning Questionnaire in order to measure their level of learning independence. Students’ initial responses were very positive and showed high level of learning independence. Interestingly, these responses significantly decreased at the end of the year. Time management was the most obvious challenge facing students transition into higher education, and contrary to expectations, we found no effect of student maturity on their level of independence. Moreover, we found no significant differences among students’ gender, but we did find differences among nationalities.

Keywords: autonomous learning, first year, learning independence, transition

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13513 A Study on How to Improve PMBOK (Project Management Body of Knowledge) Guidelines Performance by Simulation

Authors: Fatemeh Jaferi, Moslem Parsa, Seyed Mehdi Sajadi

Abstract:

The project-oriented organizations are more appropriate for sustainable environments. Any effective project-oriented organization should institutionalize its project management processes in such a manner to yield the greatest possible profits. The aim of this paper is to study the relationship between the project management PMBOK guideline (Project Management Body of Knowledge) and simulation technology in project-oriented organizations. The methodology involves using five steps for applying these two tools aimed at enhancing project management processes in the Lorestan Gas Corporation, as one of the project-oriented organization. Results show the implementation of such management approach leads to a 5% performance improvement and using PMBOK can be instrumental in effective delay management. The implementation of the aforementioned improvement package was effective in improving the efficiency of organizational processes; in terms of optimizing the resource utilization that has manifested itself in resource losses and cost reductions.

Keywords: project-orientation, processes, PMBOK, optimization, organization, management

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13512 Patient Tracking Challenges During Disasters and Emergencies

Authors: Mohammad H. Yarmohammadian, Reza Safdari, Mahmoud Keyvanara, Nahid Tavakoli

Abstract:

One of the greatest challenges in disaster and emergencies is patient tracking. The concept of tracking has different denotations. One of the meanings refers to tracking patients’ physical locations and the other meaning refers to tracking patients ‘medical needs during emergency services. The main goal of patient tracking is to provide patient safety during disaster and emergencies and manage the flow of patient and information in different locations. In most of cases, there are not sufficient and accurate data regarding the number of injuries, medical conditions and their accommodation and transference. The objective of the present study is to survey on patient tracking issue in natural disaster and emergencies. Methods: This was a narrative study in which the population was E-Journals and the electronic database such as PubMed, Proquest, Science direct, Elsevier, etc. Data was gathered by Extraction Form. All data were analyzed via content analysis. Results: In many countries there is no appropriate and rapid method for tracking patients and transferring victims after the occurrence of incidents. The absence of reliable data of patients’ transference and accommodation, even in the initial hours and days after the occurrence of disasters, and coordination for appropriate resource allocation, have faced challenges for evaluating needs and services challenges. Currently, most of emergency services are based on paper systems, while these systems do not act appropriately in great disasters and incidents and this issue causes information loss. Conclusion: Patient tracking system should update the location of patients or evacuees and information related to their states. Patients’ information should be accessible for authorized users to continue their treatment, accommodation and transference. Also it should include timely information of patients’ location as soon as they arrive somewhere and leave therein such a way that health care professionals can be able to provide patients’ proper medical treatment.

Keywords: patient tracking, challenges, disaster, emergency

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13511 Water Demand Modelling Using Artificial Neural Network in Ramallah

Authors: F. Massri, M. Shkarneh, B. Almassri

Abstract:

Water scarcity and increasing water demand especially for residential use are major challenges facing Palestine. The need to accurately forecast water consumption is useful for the planning and management of this natural resource. The main objective of this paper is to (i) study the major factors influencing the water consumption in Palestine, (ii) understand the general pattern of Household water consumption, (iii) assess the possible changes in household water consumption and suggest appropriate remedies and (iv) develop prediction model based on the Artificial Neural Network to the water consumption in Palestinian cities. The paper is organized in four parts. The first part includes literature review of household water consumption studies. The second part concerns data collection methodology, conceptual frame work for the household water consumption surveys, survey descriptions and data processing methods. The third part presents descriptive statistics, multiple regression and analysis of the water consumption in the two Palestinian cities. The final part develops the use of Artificial Neural Network for modeling the water consumption in Palestinian cities.

Keywords: water management, demand forecasting, consumption, ANN, Ramallah

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13510 Digitization of European SMEs in Tourism and Hospitality: The Case of Greek Hoteliers

Authors: Joanna K. Konstantinou

Abstract:

The aim of this study is to explore the need of small and medium-sized businesses in tourism and hospitality industry to adopt technology and enhance their degree of digitalization, along with the main benefits enjoyed by technology and the main challenges that hinder its adoption. Within a hermeneutic phenomenological perspective, semi-structured interviews were conducted with three hotel owners and the focus was to identify the main reasons of adoption of technology, enablers and barriers. The findings were grouped with the goal of identifying typology of business practices in using and adopting technology.

Keywords: digitization, SMEs, tourism and hospitality, challenges, benefits

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13509 Analyzing the Impact of Knowledge Sharing on Product Innovation: A Moderated Mediation Framework of Employees Creativity and Top Management Support

Authors: Aqsa Akbar, Sadaf Ehsan, Suheera Khalid Sheikh

Abstract:

Purpose: In the today’s competitive world, situational dynamism presents complex challenges for organizations to pursue production innovation. Calling for dire need to remain sustainable, the research aims to examine the interlinking mechanism of knowledge sharing and product innovation relationship. For this, a moderated mediation framework is developed in which employees’ creativity and top management support are suggested as viable factors affecting the knowledge sharing and product innovation relationship. Design/Methodology/Approaches A survey-based quantitative research design is selected for data collection via self-administered questionnaires from employees of Pakistan’s E-commerce organizations. Almost, 350 questionnaires were circulated and 285 were received back through a cross-sectional method. Data analysis is performed on SPSS 22.0 and AMOS. Finding The outcomes suggest that knowledge sharing is critical for companies undergoing product innovation. In addition, findings disclose that employees’ creativity partially mediates the relationship between knowledge sharing and product innovation. Furthermore, the moderation impact of top management support also substantiated the proposed hypothesis. Results are discussed in the light of the literature review, followed by the study’s limitations and future directions. Originality/Value The study donates significance towards the development of better understanding of how knowledge sharing is vital for product innovation. It adds on to the literature by highlighting mechanisms responsible for successful product innovation. Moreover, the study offers practical insights to Pakistan’s E-commerce industry and suggests about how to develop capabilities for product innovation.

Keywords: employees creativity, knowledge sharing, product innovation, top management support

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13508 WhatsApp Application and Challenges of Radio Broadcasting in Northern Nigeria: Special Interest on FRCN Kaduna

Authors: Aliyu Damri

Abstract:

This study analyzed the emergence of WhatsApp and how employees at the Federal Radio Corporation of Nigeria, Kaduna defined the concept base on their vast broadcasting experiences for over five decades and application of the phenomenon to the radio station. It also analyzed the nature, patterns, dimensions, features, challenges as well as the effects of WhatsApp as a social networking site with specific interest on the radio outlet. Also, the study identified how the radio organization responded to the challenges in an attempt to adapt to the new pattern of broadcasting characterized by many technological transformations. The study further explained in details such skills journalists need to function optimally using WhatsApp as well as the impacts of the WhatsApp on radio broadcasting. It used a combination of published materials, focus group discussion, in depth interviews and participant observation on the activities of the radio stations to address the research questions. The data generated provided insight to better understand the challenges posed to FRCN Kaduna as a result of WhatsApp application and how FRCN Kaduna responded to the challenges. It also provided information on the skills journalists need to function optimally in using WhatsApp application in the radio station. The interview and focus group discussion’s transcripts and the published materials were analyzed along thematic pattern related to the research questions in the study. The dominant response relied heavily on change in the radio station’s organizational and technical integration of newsrooms, the use of a multiskilled workforce, application of a flexible and user-friendly technology in all aspects of production, expansion of the station’s services in to new media such as internet and mobile phones as well as sharing of ideas across different units in the radio outfit.

Keywords: broadcasting, challenge, northern Nigeria, radio, WhatsApp application

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13507 The Changes of the Relationship between Audit Quality and Earnings Management after Financial Crisis

Authors: Chengxuan Geng, Yizhou E

Abstract:

This paper mainly examines the changes in the relationship between earnings management and audit quality before and after financial crisis in the context of American firms from 2005 to 2010. Based on a sample of 3584 firm year observations, we find that there are changes concerning the relation between accrual-based earnings management and audit quality during the pre-crisis and post-crisis periods. However, the results do not provide enough evidence with regard to the variances in the association between real activities earnings management and audit quality during these two periods.

Keywords: audit quality, earnings management, financial crisis, relationship

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13506 Access to Higher Education During Covid-19: Challenges and Key Success Factors

Authors: Samia Jamshed Nauman Majeed

Abstract:

Purpose: Globally, the pandemic of COVID -19 has created a massive distraction for educational reforms influencing learning options, education access, and outcomes of students in more than 190 countries which has carved marks in history. To explore the challenges and complications confronted by students and faculty members while ensuring access to online education, qualitative research was conducted. Methodology: For this purpose, a series of focus group discussions were conducted in different regions of Pakistan, which revealed interesting findings shared by Panelists, which include Vice-Chancellors, Rectors, and Deans of different private and public sector universities of Pakistan. The qualitative research aims to explore the challenges and success factors of online educations by students with diverse backgrounds of higher education institutions to maximize student educational outcomes. Findings: The findings revealed several challenges and opportunities when it comes to online education for students of higher education institutions. Simultaneously, the researchers discovered the key success factors necessary for online education. Lastly, the paper presents the research limitations and future research recommendations to streamline online education in a better way ensuring the students' success. Originality: The pandemic has forced the closure of social, business, and educational activities, which has drastically influence the quality of education with its subsequent impact on the economy. In response, numerous universities across the globe are forced to suspend their educational activities by closing the universities. Though online education has been adopted worldwide by the universities, which brought numerous issues for academia, particularly for underdeveloped countries, and Pakistani higher education reforms are no exception to this.

Keywords: online education, higher education institutions, COVID-19, challenges, key success factors

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13505 Using Industry Projects to Modernize Business Education

Authors: Marie Sams, Kate Barnett-Richards, Jacqui Speculand, Gemma Tombs

Abstract:

Business education in the United Kingdom has seen a number of improvements over the years in moving from delivering traditional chalk and talk lectures to using digital technologies and inviting guest lectures from industry to deliver sessions for students. Engaging topical industry talks to enhance course delivery is generally seen as a positive aspect of enhancing curriculum, however it is acknowledged that perhaps there are better ways in which industry can contribute to the quality of business programmes. Additionally, there is a consensus amongst UK industry managers that a bigger involvement in designing and inputting into business curriculum will have a greater impact on the quality of business ready graduates. Funded by the Disruptive Media Learning Lab at Coventry University in the UK, a project (SOPI - Student Online Projects with Industry) was initiated to enable students to work in project teams to respond and engage with real problems and challenges faced by five managers in various industries including retail, events and manufacturing. Over a semester, approximately 200 students were given the opportunity to develop their management, facilitation, problem solving and reflective skills, whilst having some exposure to real challenges in industry with a focus on supply chain and project management. Face to face seminars were re-designed to enable students to work on live issues in a competitive environment, and were guided to consider the theoretical aspects of their module delivery to underpin the solutions that they were generating. Dialogue between student groups and managers took place using Google+ community; an online social media tool which enables private discussions to take place and can be accessed on mobile devices. Results of the project will be shared in how this development has added value to students experience and understanding of the two subject areas. Student reflections will be analysed and evaluated to assess how the project has contributed to their perception of how the theoretical nature of these two business subjects are applied in practical situations.

Keywords: business, education, industry, projects

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13504 Groundwater Based Irrigation for Paddy Farming in Gangetic Plains of India: Consequences and Mitigations

Authors: Dhananjoy Dutta

Abstract:

Field studies in lower Gangetic plains of India reveal that over-abstraction of groundwater for irrigation to paddy leads to a substantial depletion of groundwater over the decades, resulting in negative effects on lowering of the water table, drying up of surface water sources and aquifer pollution with leached-out arsenic. The aggravating arsenic toxicity in drinking water is manifested in health problems and ‘arsenicosis’ of people. A social conflict arises between farmers, who intend to grow paddy for livelihoods, and the groundwater authority, which enacts the ‘Regulation Laws’ by putting a check on the excessive installation of private tube-wells for irrigation. Hence, considering the challenges of resource sustainability, health issues, and food security, the study calls for a paradigm shift in policy from further groundwater development to sustainable water resources management and evaluates some strategies integrating supply and demand side management for mitigating the problems.

Keywords: groundwater, irrigation, paddy farming, water table depletion, arsenic pollution, gangetic plains

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13503 Driving Performance Improvement in Mini Markets: The Impact of Talent Management, Business Skills, and Technology Adoption in Johannesburg and Cape Town, South Africa

Authors: Fedil Jemal Ahmed

Abstract:

This conference abstract paper presents a study that aimed to explore the impact of talent management and business skills on performance improvement in mini markets located in Johannesburg and Cape Town, South Africa. Mini markets are small retail stores that play a crucial role in providing essential goods and services to communities. However, due to their small size, they often face significant challenges in terms of resources and management. The study conducted interviews with mini market owners and managers in Johannesburg and Cape Town to understand their approach to talent management, business skills, and their impact on business performance. The results showed that effective talent management practices, including recruitment, training, and retention, along with strong business skills, had a significant positive impact on business performance in mini markets. Furthermore, the study found that the use of technology, such as point of sale systems and inventory management software, can also contribute to business performance improvement in mini markets. The results suggest that mini market owners and managers should prioritize talent management, business skills, and invest in technology to improve their business performance. Comparing the improvements made by mini markets in Johannesburg and Cape Town to those made by others, the study found that the adoption of effective talent management practices and strong business skills were key factors in driving performance improvement. Mini market owners and managers who invested in these areas were better equipped to manage their resources, enhance their customer service, and increase their profitability. When comparing the personal experiences of the fedil jemal who improved their business performance from a small market to a large one, they found that effective talent management practices and strong business skills were crucial in achieving success. Through the adoption of effective talent management practices, the fedil was able to attract and retain top talent, ensuring that the business was managed effectively. Furthermore, the fedil invested in improving their business skills, such as financial management, marketing, and customer service, which helped to increase their revenue and profitability. In terms of technology adoption, the author found that the use of point-of-sale systems and inventory management software were essential in managing their inventory and improving their customer service. By investing in technology, the fedil was able to streamline their operations and enhance their overall business performance. In conclusion, this study provides valuable insights into the importance of talent management, business skills, and technology adoption in improving business performance in mini markets. It highlights the need for mini market owners and managers to prioritize these areas and invest in them to enhance their business performance. The findings of this study have practical implications for mini market owners and managers who are looking to improve their business performance and compete in a highly competitive market. By adopting effective talent management practices, developing strong business skills, and investing in technology, mini market owners and managers can improve their operations and increase their profitability.

Keywords: talent management, business skills, technology adoption, mini markets

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13502 Classification Framework of Production Planning and Scheduling Solutions from Supply Chain Management Perspective

Authors: Kwan Hee Han

Abstract:

In today’s business environments, frequent change of customer requirements is a tough challenge to manufacturing company. To cope with these challenges, a production planning and scheduling (PP&S) function might be established to provide accountability for both customer service and operational efficiency. Nowadays, many manufacturing firms have utilized PP&S software solutions to generate a realistic production plan and schedule to adapt to external changes efficiently. However, companies which consider the introduction of PP&S software solution, still have difficulties for selecting adequate solution to meet their specific needs. Since the task of PP&S is the one of major building blocks of SCM (Supply Chain Management) architecture, which deals with short term decision making in the production process of SCM, it is needed that the functionalities of PP&S should be analysed within the whole SCM process. The aim of this paper is to analyse the PP&S functionalities and its system architecture from the SCM perspective by using the criteria of level of planning hierarchy, major 4 SCM processes and problem-solving approaches, and finally propose a classification framework of PP&S solutions to facilitate the comparison among various commercial software solutions. By using proposed framework, several major PP&S solutions are classified and positioned according to their functional characteristics in this paper. By using this framework, practitioners who consider the introduction of computerized PP&S solutions in manufacturing firms can prepare evaluation and benchmarking sheets for selecting the most suitable solution with ease and in less time.

Keywords: production planning, production scheduling, supply chain management, the advanced planning system

Procedia PDF Downloads 198
13501 Maternal Review: Challenges Experienced by Midwives in Malawi

Authors: Mercy D. Chirwa, Juliet Nyasulu, Lebisti Modiba, Makombo Ganga-Limando

Abstract:

Maternal death review is an initiative that provides a deeper understanding of the causes and circumstances sorounding of maternal deaths in Malawi and globally. Midwives are frontline members of the healthcare team and have stories about what pregnant women go through as such they are better placed to contribute to these reviews. Despite midwives’ participation as members of the facility-based maternal death review team, maternal deaths continues to occur. A lot has been documented around processes involved in maternal review, however, not much has been written around challenges experienced by midwives in maternal death review. This study explored the challenges faced by midwives in the implementation of maternal death reviews in the context of the healthcare system in Malawi. Methodology: This was a qualitative exploratory study design. Focus group discussions and individual face-to-face interviews were used to collect data in the study. A total of 40 midwives, who met the inclusion criteria, participated in the study. Data was analysed manually using a thematic content procedure. Findings: The four major challenges identified were: knowledge and skill gaps; lack of leadership and accountability; lack of institutional political will and inconsistency in conducting FBMDR, impeding midwives’ effective contribution to the implementation of maternal death review. The practical solutions and recommendations that emerged were: need-based knowledge and skills updates, supportive leadership, effective and efficient interdisciplinary work ethics, and sustained availability of material and human resources. Conclusion: Midwives have the highest potential to contribute to the reduction of maternal deaths. Practice development strategies are required to improve their practice in all the areas they are challenged with.

Keywords: facility-based maternal death review, maternal deaths, midwife, midwife challenges

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13500 A Concept Analysis of Self-Efficacy for Cancer Pain Management

Authors: Yi-Fung Lin, Yuan-Mei Liao

Abstract:

Background: Pain is common among patients with cancer and is also one of the most disturbing symptoms. As this suffering is subjective, if patients proactively participate in their pain self-management, pain could be alleviated effectively. However, not everyone can carry out self-management very well because human behavior is a product of the cognition process. In this process, we can see that "self-efficacy" plays an essential role in affecting human behaviors. Methods: We used the eight steps of concept analysis proposed by Walker and Avant to clarify the concept of “self-efficacy for cancer pain management.” A comprehensive literature review was conducted for relevant publications that were published during the period of 1977 to 2021. We used several keywords, including self-efficacy, self-management, concept analysis, conceptual framework, and cancer pain, to search the following databases: PubMed, CINAHL, Web of Science, and Embase. Results: We identified three defining attributes for the concept of self-efficacy for cancer pain management, including pain management abilities, confidence, and continuous pain monitoring, and recognized six skills related to pain management abilities: problem-solving, decision-making, resource utilization, forming partnerships between medical professionals and patients, planning actions, and self-regulation. Five antecedents for the concept of self-efficacy for cancer pain management were identified: pain experience, existing cancer pain, pain-related knowledge, a belief in pain management, and physical/mental state. Consequences related to self-efficacy for cancer pain management were achievement of pain self-management, well pain control, satisfying quality of life, and containing motivation. Conclusions: This analysis provides researchers with a clearer understanding of the concept of “self-efficacy for cancer pain management.” The findings presented here provide a foundation for future research and nursing interventions to enhance self-efficacy for cancer pain management.

Keywords: cancer pain, concept analysis, self-efficacy, self-management

Procedia PDF Downloads 70
13499 Prospect and Challenges of Public Bicycle Sharing System in Indian Cities

Authors: Anil Kumar

Abstract:

Public Bicycle System (PBS), generally known as Public Bicycle Share System or Bike-Share, is a service provided to the everyday commuters in which several cycles are available on the shared system. The concept of PBS is new to the people of India and requires more study in the fields of essential requirements, major infrastructural requirements, social acceptability, and various challenges. In various Indian cities, MRTS, BRTS, Monorail, and other modes of transport have been adopted for the main haul of transport. These modes take more time, space and are also expensive to implement. At the same time, the PBS system is more economical and takes less time to implement. The main benefit of the PBS system is that it is more environmentally friendly. PBS is being implemented in many Indian cities for public use, but various challenges are associated with this. The study aims to determine what are the basic infrastructural requirements for PBS in India, as well as to determine to what extent a Public Bike Sharing System can provide a quality and efficient service to passengers as a primary method of transportation.

Keywords: public bicycle sharing system, sustainable transport, infrastructure, smart city

Procedia PDF Downloads 192