Search results for: firm performance effectiveness
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 16345

Search results for: firm performance effectiveness

15655 Effectiveness of Crystallization Coating Materials on Chloride Ions Ingress in Concrete

Authors: Mona Elsalamawy, Ashraf Ragab Mohamed, Abdellatif Elsayed Abosen

Abstract:

This paper aims to evaluate the effectiveness of different crystalline coating materials concerning of chloride ions penetration. The concrete ages at the coating installation and its moisture conditions were addressed; where, these two factors may play a dominant role for the effectiveness of the used materials. Rapid chloride ions penetration test (RCPT) was conducted at different ages and moisture conditions according to the relevant standard. In addition, the contaminated area and the penetration depth of the chloride ions were investigated immediately after the RCPT test using chemical identifier, 0.1 M silver nitrate AgNO3 solution. Results have shown that, the very low chloride ions penetrability, for the studied crystallization materials, were investigated only with the old age concrete (G1). The significant reduction in chloride ions’ penetrability was illustrated after 7 days of installing the crystalline coating layers. Using imageJ is more reliable to describe the contaminated area of chloride ions, where the distribution of aggregate and heterogeneous of cement mortar was considered in the images analysis.

Keywords: chloride permeability, contaminated area, crystalline waterproofing materials, RCPT, XRD

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15654 Secure Hashing Algorithm and Advance Encryption Algorithm in Cloud Computing

Authors: Jaimin Patel

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Cloud computing is one of the most sharp and important movement in various computing technologies. It provides flexibility to users, cost effectiveness, location independence, easy maintenance, enables multitenancy, drastic performance improvements, and increased productivity. On the other hand, there are also major issues like security. Being a common server, security for a cloud is a major issue; it is important to provide security to protect user’s private data, and it is especially important in e-commerce and social networks. In this paper, encryption algorithms such as Advanced Encryption Standard algorithms, their vulnerabilities, risk of attacks, optimal time and complexity management and comparison with other algorithms based on software implementation is proposed. Encryption techniques to improve the performance of AES algorithms and to reduce risk management are given. Secure Hash Algorithms, their vulnerabilities, software implementations, risk of attacks and comparison with other hashing algorithms as well as the advantages and disadvantages between hashing techniques and encryption are given.

Keywords: Cloud computing, encryption algorithm, secure hashing algorithm, brute force attack, birthday attack, plaintext attack, man in middle attack

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15653 High Performance Computing and Big Data Analytics

Authors: Branci Sarra, Branci Saadia

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Because of the multiplied data growth, many computer science tools have been developed to process and analyze these Big Data. High-performance computing architectures have been designed to meet the treatment needs of Big Data (view transaction processing standpoint, strategic, and tactical analytics). The purpose of this article is to provide a historical and global perspective on the recent trend of high-performance computing architectures especially what has a relation with Analytics and Data Mining.

Keywords: high performance computing, HPC, big data, data analysis

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15652 The Effect of Exercise Therapy and Electroacupuncture on Some Clinical Outcomes in People with Post Total Hip Arthroplasty

Authors: Marzieh Yassin, Masoud Rashed, Soheil Mansour Sohani, Reza Salehi

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Background: Hip arthroplasty is one of the surgical methods to improve symptoms in patients with hip osteoarthritis. The use of electroacupuncture and TENS reduces pain, increases range of motion and improves performance. Methods: In this clinical trial study, 30 patients after hip arthroplasty were randomly divided into two groups: electroacupuncture (n=16) with exercise therapy and TENS with exercise therapy (n=14). Severity of pain, quality of life, range of motion, edema and function were evaluated in two groups before and after the interventions. Interventions of 10 sessions (three sessions per week) were conducted for two groups. The significance level in all tests was below 0.05. Results: The results showed that both groups improved all of the symptoms after the intervention (p≤0.05), although there was no statistically significant difference between the two groups in terms of effectiveness (p≥0.05). Conclusion: The results showed that both methods improve symptoms in patients after surgery. According to this study, electroacupuncture is suggested as a new method effective for the treatment of people with post-Total Hip Arthroplasty.

Keywords: electroacupuncture, physical performance, total hip arthroplasty, TENS

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15651 Determinants of Green Strategy: Analysis Using Probit and Logit Models

Authors: Ayushi Modi, Eliot Bochet-Merand

Abstract:

This study investigates the structural determinants of green strategies among Small and Medium Enterprises (SMEs) in the European Union and select countries, utilizing data from the Flash Eurobarometer 498 - SMEs, Resource Efficiency, and Green Markets. By applying sequential logit analysis, we explore the drivers behind the adoption and scaling of green actions, such as resource efficiency, waste management, and product innovation, while also examining the provision of green products and services. A key contribution of this research is the novel distinction between the process stage (green actions) and the product stage (green outputs), allowing for a deeper analysis of how green initiatives translate into sustainable business outcomes. Our findings reveal that structural characteristics, such as firm size, sector, and turnover growth, significantly influence the likelihood of both providing green products and implementing comprehensive green actions. Smaller, younger firms in high-impact sectors like construction and industry are more likely to engage in sustainability efforts, particularly when they have a green strategy and a dedicated green workforce. Furthermore, companies serving B2B and B2C clients and experiencing turnover growth are more inclined to offer green products. The study underscores the economic implications of these insights, suggesting that financial flexibility, strategic commitment, and human capital investments are critical for scaling green initiatives. By refining variables and excluding heterogeneous countries, our data management ensures robust results. This research provides novel insights into the distinct roles of process and product stages in sustainability, offering valuable policy recommendations for promoting environmental performance in SMEs.

Keywords: green strategy, resource efficiency, SMES, sustainability, product innovation, environmental performance

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15650 Green Supply Chain Management and Corporate Performance: The Mediation Mechanism of Information Sharing among Firms

Authors: Seigo Matsuno, Yasuo Uchida, Shozo Tokinaga

Abstract:

This paper proposes and empirically tests a model of the relationships between green supply chain management (GSCM) activities and corporate performance. From the literature review, we identified five constructs, namely, environmental commitment, supplier collaboration, supplier assessment, information sharing among suppliers, and business process improvement. These explanatory variables are used to form a structural model explaining the environmental and economic performance. The model was analyzed using the data from a survey of a sample of manufacturing firms in Japan. The results suggest that the degree of supplier collaboration has an influence on the environmental performance directly. While, the impact of supplier assessment on the environmental performance is mediated by the information sharing and/or business process improvement. And the environmental performance has a positive relationship on the economic performance. Academic and managerial implications of our findings are discussed.

Keywords: corporate performance, empirical study, green supply chain management, path modeling

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15649 Effect of Leadership Style on Organizational Performance

Authors: Khadija Mushtaq, Mian Saqib Mehmood

Abstract:

This paper attempts to determine the impact of leadership style and learning orientation on organizational performance in Pakistan. A sample of 158 middle managers selected from sports and surgical factories from Sialkot. The empirical estimation is based on a multiple linear regression analysis of the relationship between leadership style, learning orientation and organizational performance. Leadership style is measure through transformational leadership and transactional leadership. The transformational leadership has insignificant impact on organizational performance. The transactional leadership has positive and significant relation with organizational performance. Learning orientation also has positive and significant relation with organizational performance. Linear regression used to estimate the relation between dependent and independent variables. This study suggests top manger should prefer continuous process for improvement for any change in system rather radical change.

Keywords: transformational leadership, transactional leadership, learning orientation, organizational performance, Pakistan

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15648 The Effectiveness of Treating Anxiety with Reiki

Authors: Erika Humphreys

Abstract:

The effectiveness of treating anxiety with Reiki is explored within ten quantitative studies. The methodology utilized for a critical appraisal and systematic review of the literature is explained with inclusion and exclusion criteria. The theoretical framework for the project is grounded in the work of Hildegard Peplau, whose nursing theory based on the therapeutic use of self is foundational for Reiki implementation. A thorough critique of the literature is conducted for key components of robustness and believability. This critique is conducted using a structured guide addressing synthesized strengths and weaknesses of the body of literature. A synthesis of the literature explores the findings of the studies. This synthesis reports on Reiki’s effectiveness in treating anxiety within a variety of patient settings and populations, its effect on subscales of anxiety, physiological manifestations of anxiety, and pain associated with anxiety. Cultural considerations affecting Reiki’s potential effectiveness are discussed. Gaps in the literature are examined, including the studies’ narrow sample population, lack of participant exclusionary factors for controlled outcome data, and the lack of studies across time. Implications for future research are discussed with recommendations for expanded research that includes a broader variety of settings, age groups, and patient diagnoses, including anxiety disorders, for research data that is transferable. Implications for further practice for the advanced practice registered nurse (APRN) are explored, with the potential benefits for both providers and patients, including improved patient satisfaction and expansion of provider treatment modalities.

Keywords: Reiki, anxiety, complementary alternative medicine, pandemic

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15647 IT Skills and Soft Skills for Accountants in Thailand

Authors: Manirath Wongsim

Abstract:

Information technology management has become important for the achievement of organisations. An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 42 respondents at ten organisations in Thailand. This research used qualitative, interpretive evidence.The results indicate that the factor IT competencies within the organizational issues defines19 factors. Specifically, these new factors, based on the research findings and the literature and unique to IT competences for professional accountants, include ERP software skills, BI software skills and accounting law and legal skills. The evidence in this study suggests that ERP software, spreadsheets, BI software and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate into developing information technology related competencies for knowledge workers in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competencies for accountants, IT skills for accounting, soft skills for accountants

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15646 The Effect of Metacognitive Think-Aloud Strategy on Form 1 Pupils’ Reading Comprehension Skills via DELIMa Platform

Authors: Fatin Khairani Khairul 'Azam

Abstract:

Reading comprehension requires the formation of an articulate mental representation of the information in a text. It involves three interdepended elements—the reader, the text, and the activity, all situated into an extensive sociocultural context. Incorporating metacognitive think-aloud strategy into teaching reading comprehension would improve learners’ reading comprehension skills as it helps to monitor their thinking as they read. Furthermore, by integrating Digital Educational Learning Initiative Malaysia (DELIMa) platform in teaching reading comprehension, it can make the process interactive and fun. A quasi-experimental one-group pre-test post-test design was used to identify the effectiveness of using metacognitive think-aloud strategy via DELIMa platform in improving pupils’ reading comprehension performance and their perceptions towards reading comprehension. The participants of the study comprised 82 of form 1 pupils from a secondary school in Pasir Gudang, Johor, Malaysia. All participants were required to sit for pre-and post-tests to track their reading comprehension performance and perceptions. The findings revealed that incorporating metacognitive think-aloud strategy is an effective strategy in teaching reading comprehension as the performance of pupils in reading comprehension and their perceptions towards reading comprehension were improved during the post tests. It is hoped that the findings of the study would be useful to the teachers incorporating the same strategy in teaching to improve pupils' reading skills. It is suggested that future study should involve the motivation factor of the participants on incorporating think-aloud strategy into teaching reading comprehension as well.

Keywords: DELIMa Platform, ESL Learners, Metacognitive Strategy, Pupils' Perceptions, Reading Comprehension, Think-Aloud Strategy

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15645 The Relationship between Emotional Intelligence and Leadership Performance

Authors: Omar Al Ali

Abstract:

The current study was aimed to explore the relationships between emotional intelligence, cognitive ability, and leader's performance. Data were collected from 260 senior managers from UAE. The results showed that there are significant relationships between emotional intelligence and leadership performance as measured by the annual internal evaluations of each participant (r = .42, p < .01). Data from regression analysis revealed that both variables namely emotional intelligence (beta = .31, p < .01), and cognitive ability (beta = .29, p < .01), predicted leadership competencies, and together explained 26% of its variance. Data suggests that EI and cognitive ability are significantly correlated with leadership performance. In depth implications of the present findings for human resource development theory and practice are discussed.

Keywords: emotional intelligence, cognitive ability, leadership, performance

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15644 Adaptive Beamforming with Steering Error and Mutual Coupling between Antenna Sensors

Authors: Ju-Hong Lee, Ching-Wei Liao

Abstract:

Owing to close antenna spacing between antenna sensors within a compact space, a part of data in one antenna sensor would outflow to other antenna sensors when the antenna sensors in an antenna array operate simultaneously. This phenomenon is called mutual coupling effect (MCE). It has been shown that the performance of antenna array systems can be degraded when the antenna sensors are in close proximity. Especially, in a systems equipped with massive antenna sensors, the degradation of beamforming performance due to the MCE is significantly inevitable. Moreover, it has been shown that even a small angle error between the true direction angle of the desired signal and the steering angle deteriorates the effectiveness of an array beamforming system. However, the true direction vector of the desired signal may not be exactly known in some applications, e.g., the application in land mobile-cellular wireless systems. Therefore, it is worth developing robust techniques to deal with the problem due to the MCE and steering angle error for array beamforming systems. In this paper, we present an efficient technique for performing adaptive beamforming with robust capabilities against the MCE and the steering angle error. Only the data vector received by an antenna array is required by the proposed technique. By using the received array data vector, a correlation matrix is constructed to replace the original correlation matrix associated with the received array data vector. Then, the mutual coupling matrix due to the MCE on the antenna array is estimated through a recursive algorithm. An appropriate estimate of the direction angle of the desired signal can also be obtained during the recursive process. Based on the estimated mutual coupling matrix, the estimated direction angle, and the reconstructed correlation matrix, the proposed technique can effectively cure the performance degradation due to steering angle error and MCE. The novelty of the proposed technique is that the implementation procedure is very simple and the resulting adaptive beamforming performance is satisfactory. Simulation results show that the proposed technique provides much better beamforming performance without requiring complicated complexity as compared with the existing robust techniques.

Keywords: adaptive beamforming, mutual coupling effect, recursive algorithm, steering angle error

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15643 An Analysis of OpenSim Graphical User Interface Effectiveness

Authors: Sina Saadati

Abstract:

OpenSim is a well-known software in biomechanical studies. There are worthy algorithms developed in this program which are used for modeling and simulation of human motions. In this research, we analyze the OpenSim application from the computer science perspective. It is important that every application have a user-friendly interface. An effective user interface can decrease the time, costs, and energy needed to learn how to use a program. In this paper, we survey the user interface of OpenSim as an important factor of the software. Finally, we infer that there are many challenges to be addressed in the development of OpenSim.

Keywords: biomechanics, computer engineering, graphical user interface, modeling and simulation, interface effectiveness

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15642 The Effects of Three Leadership Styles on Individual Performance

Authors: Leilei Liang

Abstract:

Leadership is commonly classified as formal leadership and informal leadership, which ignores and neglects the effects of 3rd type leadership. The emergence of 3rd type of leadership is closely related to special relations. To figure out the mechanism and effects of 3rd type leadership as well as the impacts of formal leadership and informal leadership on employee performance, this study collects data from 350 participants through a survey and proposes three hypotheses respectively from the perspective of expectation theory. The analytical results provide strong evidence for two of the three hypotheses, which demonstrate the positive correlation between formal leadership and individual performance and the negative relationship between 3rd type leadership and individual performance. This study contributes to leadership literature by putting forward the concept of the 3rd type of leadership. In addition, the effects of formal leadership, informal leadership, and 3rd type leadership on individual performance are discussed respectively in this study.

Keywords: formal leadership, informal leadership, 3rd leadership, individual performance, expectation theory

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15641 Implementation of ADETRAN Language Using Message Passing Interface

Authors: Akiyoshi Wakatani

Abstract:

This paper describes the Message Passing Interface (MPI) implementation of ADETRAN language, and its evaluation on SX-ACE supercomputers. ADETRAN language includes pdo statement that specifies the data distribution and parallel computations and pass statement that specifies the redistribution of arrays. Two methods for implementation of pass statement are discussed and the performance evaluation using Splitting-Up CG method is presented. The effectiveness of the parallelization is evaluated and the advantage of one dimensional distribution is empirically confirmed by using the results of experiments.

Keywords: iterative methods, array redistribution, translator, distributed memory

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15640 Electromagnetic Interface Shielding of Graphene Oxide–Carbon Nanotube Hybrid ABS Composites

Authors: Jeevan Jyoti, Bhanu Pratap Singh, S. R. Dhakate

Abstract:

In the present study, multiwalled carbon nanotubes (MWCNTs) and reduced graphene oxide (RGO) were synthesized by chemical vapor deposition and Improved Hummer’s method, respectively and their composite with acrylonitrile butadiene styrene (ABS) were prepared by twin screw co rotating extrusion technique. The electromagnetic interference (EMI) shielding effectiveness of graphene oxide carbon nanotube (GCNTs) hybrid composites was investigated and the results were compared with EMI shielding of carbon nanotube (CNTs) and reduced graphene oxide (RGO) in the frequency range of 12.4-18 GHz (Ku-band). The experimental results indicate that the EMI shielding effectiveness of these composites is achieved up to –21 dB for 10 wt. % loading of GCNT loading. The mechanism of improvement in EMI shielding effectiveness is discussed by resolving their contribution in absorption and reflection loss. The main reason for such a high improved shielding effectiveness has been attributed to the significant improvement in the electrical conductivity of the composites. The electrical conductivity of these GCNT/ABS composites was increased from 10-13 S/cm to 10-7 S/cm showing the improvement of the 6 order of the magnitude. Scanning electron microscopic (SEM) and high resolution transmission electron microscopic (HRTEM) studies showed that the GCNTs were uniformly dispersed in the ABS polymer matrix. GCNTs form a network throughout the polymer matrix and promote the reinforcement.

Keywords: ABS, EMI shielding, multiwalled carbon nanotubes, reduced graphene oxide, graphene, oxide-carbon nanotube (GCNTs), twin screw extruder, multiwall carbon nanotube, electrical conductivity

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15639 Usefulness of Web Sites in Starting Up Wineries: A Comparative study of Canadian, Moroccan and American Small Firms

Authors: Jocelyn D. Perreault

Abstract:

An exploratory study has been launched in 2013-2014 in the province of Quebec, the state of Vermont (USA) and the region of Zaer in Morocco. We have realized three first case studies in order to better understand the marketing strategies of starting up vineries, which are defined as having a maximum of five years of operations. The methodology used consisted of visiting the vineyards; conducting semi-directed interviews with owner-managers; visiting points-of-sale of the wines and analysing the web sites using an assessment grid. The results indicate many differences between the three firms in their use of their web sites. More precisely, we have noticed that: -The Quebec vineyard uses its web site in collaboration with the touristic actors of its region and the association of the wine makers of the province of Quebec.Positioning is as a touristic attraction. -In comparison,the Moroccan firm limits the content of the web site to itself and its activities and somehow to the wine industry.Positioning is as a wine specialist. -The american firm associated its web site more to farm markets actors and activities of the region.Positioning is as an agricultural actor. -The positionings of the three vineyards are very different from each others and will be discussed more thoroughly during the presentation to better understand the use of web sites, thus contributing to the «brand image». -Improvements to the three web sites have been identified and suggested by more than a hundred of persons using the same grid and comprising students of bachelor and MBA degrees from our university. In general, the web sites have been considered satisfying but requiring several improvements at different levels. Changes or updates have been observed for the Quebec winery web site but practically no changes have been made to the others in the last months. The assessment grid will be presented in more details as well as the global and the partial scores given by the respondents. In conclusion, we have noticed that only one winery is considered as a «heavy and strategic user» of its web site and of Facebook and Twitter.

Keywords: web site, wineries, marketing, positioning, starting up strategies

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15638 Performance Assessment of Islamic Banks in the Light of Maqasid Al-Shariah

Authors: Asma Ammar

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Being different in theory and practice from their conventional counterparts, this research aims to assess the performance of Islamic banks beyond the financial performance by emphasizing their ethical and social identity based on the higher purposes of Islamic law, namely Maqasid al-Shariah. Using Imam al-Ghazali’s theory of Maqasid al-Shariah and Sekaran’s (2000) method, we develop a Maqasid-based index including the five objectives of Shariah (preservation of life, religion, intellect, posterity, and wealth). Our sample covers 9 Islamic banks considered among the largest Islamic banks in the world. For the five years of study (2017-2021), our results reveal that the highest score is performed by Bank Muamalat while the least score is given to Dubai Islamic Bank. The overall Maqasid performance of the sample is unimpressive, indicating that there is a lack of achievement in Maqasid al-Shariah performance of Islamic banks. Consequently, serious measures should be taken by Islamic banks to improve their Maqasid performance and thus contribute effectively to the socio-economic development of the countries in which they operate.

Keywords: Maqasid al-Shariah, Maqasid al-Shariah index, Islamic banks, performance assessment

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15637 The Study of ZigBee Protocol Application in Wireless Networks

Authors: Ardavan Zamanpour, Somaieh Yassari

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ZigBee protocol network was developed in industries and MIT laboratory in 1997. ZigBee is a wireless networking technology by alliance ZigBee which is designed to low board and low data rate applications. It is a Protocol which connects between electrical devises with very low energy and cost. The first version of IEEE 802.15.4 which was formed ZigBee was based on 2.4GHZ MHZ 912MHZ 868 frequency band. The name of system is often reminded random directions that bees (BEES) traversing during pollination of products. Such as alloy of the ways in which information packets are traversed within the mesh network. This paper aims to study the performance and effectiveness of this protocol in wireless networks.

Keywords: ZigBee, protocol, wireless, networks

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15636 Application of Artificial Neural Network to Prediction of Feature Academic Performance of Students

Authors: J. K. Alhassan, C. S. Actsu

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This study is on the prediction of feature performance of undergraduate students with Artificial Neural Networks (ANN). With the growing decline in the quality academic performance of undergraduate students, it has become essential to predict the students’ feature academic performance early in their courses of first and second years and to take the necessary precautions using such prediction-based information. The feed forward multilayer neural network model was used to train and develop a network and the test carried out with some of the input variables. A result of 80% accuracy was obtained from the test which was carried out, with an average error of 0.009781.

Keywords: academic performance, artificial neural network, prediction, students

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15635 Set Up Candid Clips Effectiveness

Authors: P. Suparada, D. Eakapotch

Abstract:

The objectives were to analyze the using of new media in the form of set up candid clip that affects the product and presenter, to study the effectiveness of using new media in the form of set up candid clip in order to increase the circulation and audience satisfaction and to use the earned information and knowledge to develop the communication for publicizing and advertising via new media. This research is qualitative research based on questionnaire and in-depth interview from experts. The findings showed the advantages and disadvantages of communication for publicizing and advertising via new media in the form of set up candid clip including with the specific target group for this kind of advertising. It will be useful for fields of publicizing and advertising in the new media forms at the present.

Keywords: candid clip, communication, new media, social network

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15634 Analysis of Unconditional Conservatism and Earnings Quality before and after the IFRS Adoption

Authors: Monica Santi, Evita Puspitasari

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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.

Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism

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15633 Curriculum Check in Industrial Design, Based on Knowledge Management in Iran Universities

Authors: Maryam Mostafaee, Hassan Sadeghi Naeini, Sara Mostowfi

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Today’s Knowledge management (KM), plays an important role in organizations. Basically, knowledge management is in the relation of using it for taking advantage of work forces in an organization for forwarding the goals and demand of that organization used at the most. The purpose of knowledge management is not only to manage existing documentation, information, and Data through an organization, but the most important part of KM is to control most important and key factor of those information and Data. For sure it is to chase the information needed for the employees in the right time of needed to take from genuine source for bringing out the best performance and result then in this matter the performance of organization will be at most of it. There are a lot of definitions over the objective of management released. Management is the science that in force the accurate knowledge with repeating to the organization to shape it and take full advantages for reaching goals and targets in the organization to be used by employees and users, but the definition of Knowledge based on Kalinz dictionary is: Facts, emotions or experiences known by man or group of people is ‘ knowledge ‘: Based on the Merriam Webster Dictionary: the act or skill of controlling and making decision about a business, department, sport team, etc, based on the Oxford Dictionary: Efficient handling of information and resources within a commercial organization, and based on the Oxford Dictionary: The art or process of designing manufactured products: the scale is a beautiful work of industrial design. When knowledge management performed executive in universities, discovery and create a new knowledge be facilitated. Make procedures between different units for knowledge exchange. College's officials and employees understand the importance of knowledge for University's success and will make more efforts to prevent the errors. In this strategy, is explored factors and affective trends and manage of it in University. In this research, Iranian universities for a time being analyzed that over usage of knowledge management, how they are behaving and having understood this matter: 1. Discovery of knowledge management in Iranian Universities, 2. Transferring exciting knowledge between faculties and unites, 3. Participate of employees for getting and using and transferring knowledge, 4.The accessibility of valid sources, 5. Researching over factors and correct processes in the university. We are pointing in some examples that we have already analyzed which is: -Enabling better and faster decision-making, -Making it easy to find relevant information and resources, -Reusing ideas, documents, and expertise, -Avoiding redundant effort. Consequence: It is found that effectiveness of knowledge management in the Industrial design field is low. Based on filled checklist by Education officials and professors in universities, and coefficient of effectiveness Calculate, knowledge management could not get the right place.

Keywords: knowledge management, industrial design, educational curriculum, learning performance

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15632 Funding Innovative Activities in Firms: The Ownership Structure and Governance Linkage - Evidence from Mongolia

Authors: Ernest Nweke, Enkhtuya Bavuudorj

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The harsh realities of the scandalous failure of several notable corporations in the past two decades have inextricably resulted in a surge in corporate governance studies. Nevertheless, little or no attention has been paid to corporate governance studies in Mongolian firms and much less to the comprehension of the correlation among ownership structure, corporate governance mechanisms and trend of innovative activities. Innovation is the bed rock of enterprise success. However, the funding and support for innovative activities in many firms are to a great extent determined by the incentives provided by the firm’s internal and external governance mechanisms. Mongolia is an East Asian country currently undergoing a fast-paced transition from socialist to democratic system and it is a widely held view that private ownership as against public ownership fosters innovation. Hence, following the privatization policy of Mongolian Government which has led to the transfer of the ownership of hitherto state controlled and state directed firms to private individuals and organizations, expectations are high that sufficient motivation would be provided for firm managers to engage in innovative activities. This research focuses on the relationship between ownership structure, corporate governance on one hand and the level of innovation on the hand. The paper is empirical in nature and derives data from both reliable secondary and primary sources. Secondary data for the study was in respect of ownership structure of Mongolian listed firms and innovation trend in Mongolia generally. These were analyzed using tables, charts, bars and percentages. Personal interviews and surveys were held to collect primary data. Primary data was in respect of corporate governance practices in Mongolian firms and were collected using structured questionnaire. Out of a population of three hundred and twenty (320) companies listed on the Mongolian Stock Exchange (MSE), a sample size of thirty (30) randomly selected companies was utilized for the study. Five (5) management level employees were surveyed in each selected firm giving a total of one hundred and fifty (150) respondents. Data collected were analyzed and research hypotheses tested using Chi-Square test statistic. Research results showed that corporate governance mechanisms were better and have significantly improved overtime in privately held as opposed to publicly owned firms. Consequently, the levels of innovation in privately held firms were considerably higher. It was concluded that a significant and positive relationship exists between private ownership and good corporate governance on one hand and the level of funding provided for innovative activities in Mongolian firms on the other hand.

Keywords: corporate governance, innovation, ownership structure, stock exchange

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15631 Health Hazards of Performance Enhancing Drugs

Authors: Austin Oduor Otieno

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There is an ingrained belief that the use of performance-enhancing drugs by athletes enable them to perform better. While this has been found to be truth, it also raises ethical and health issues. This paper analyzes the health hazards associated with performance enhancing drugs. It seeks to achieve this through the analysis of different academic journals as well as publications on the relationship between doping in sports and health. It concludes that there are inherent health hazards associated with the use of performance-enhancing drugs as they affect the physical and psychological health and wellbeing of a user (athlete).

Keywords: doping, health hazards, athletes, drugs

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15630 Performance of Nine Different Types of PV Modules in the Tropical Region

Authors: Jiang Fan

Abstract:

With growth of PV market in tropical region, it is necessary to investigate the performance of different types of PV technology under the tropical weather conditions. Singapore Polytechnic was funded by Economic Development Board (EDB) to set up a solar PV test-bed for the research on performance of different types of PV modules in the country. The PV test-bed installed the nine different types of PV systems that are integrated to power utility grid for monitoring and analyzing their operating performances. This paper presents the 12 months operational data of nine different PV systems and analyses on performances of installed PV systems using energy yield and performance ratio. The nine types of PV systems under test have shown their energy yields ranging from 2.67 to 3.36 kWh/kWp and their performance ratios (PRs) ranging from 70% to 88%.

Keywords: monocrystalline, multicrystalline, amorphous silicon, cadmium telluride, thin film PV

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15629 A Moroccan Natural Solution for Treating Industrial Effluents: Evaluating the Effectiveness of Using Date Kernel Residues for Purification

Authors: Ahmed Salim, A. El Bouari, M. Tahiri, O. Tanane

Abstract:

This research aims to develop and comprehensively characterize a cost-effective activated carbon derived from date residues, with a focus on optimizing its physicochemical properties to achieve superior performance in a variety of applications. The samples were synthesized via a chemical activation process utilizing phosphoric acid (H₃PO₄) as the activating agent. Activated carbon, produced through this method, functions as a vital adsorbent for the removal of contaminants, with a specific focus on methylene blue, from industrial wastewater. This study meticulously examined the influence of various parameters, including carbonization temperature and duration, on both the combustion properties and adsorption efficiency of the resultant material. Through extensive analysis, the optimal conditions for synthesizing the activated carbon were identified as a carbonization temperature of 600°C and a duration of 2 hours. The activated carbon synthesized under optimized conditions demonstrated an exceptional carbonization yield and methylene blue adsorption efficiency of 99.71%. The produced carbon was subsequently characterized using X-ray diffraction (XRD) analysis. Its effectiveness in the adsorption of methylene blue from contaminated water was then evaluated. A comprehensive assessment of the adsorption capacity was conducted by varying parameters such as carbon dosage, contact time, initial methylene blue concentration, and pH levels.

Keywords: environmental pollution, adsorbent, activated carbon, phosphoric acid, date Kernels, pollutants, adsorption

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15628 Task Distraction vs. Visual Enhancement: Which Is More Effective?

Authors: Huangmei Liu, Si Liu, Jia’nan Liu

Abstract:

The present experiment investigated and compared the effectiveness of two kinds of methods of attention control: Task distraction and visual enhancement. In the study, the effectiveness of task distractions to explicit features and of visual enhancement to implicit features of the same group of Chinese characters were compared based on their effect on the participants’ reaction time, subjective confidence rating, and verbal report. We found support that the visual enhancement on implicit features did overcome the contrary effect of training distraction and led to awareness of those implicit features, at least to some extent.

Keywords: task distraction, visual enhancement, attention, awareness, learning

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15627 A Systematic Review on Energy Performance Gap in Buildings

Authors: Derya Yilmaz, Ali Murat Tanyer, Irem Dikmen Toker

Abstract:

There are many studies addressing the discrepancy between the planned and actual performance of buildings, which is defined as the energy performance gap. The difference between expected and actual project results usually depends on risky events and how these risks are managed throughout the project. This study presents a systematic review of the literature about the energy performance gap in buildings. First of all, a brief history and definitions of the energy performance gap are given. The initial search string is applied on Scopus and Web of Science databases. Research activities in years, main research interests, the co-occurrence of keywords based on average publication year are given. Scientometric analyses are conducted using Vosviewer. After the review, the papers are grouped to thematic relevance. This research will create a basis for analyzing the research focus, methods, limitations, and research gaps of key papers in the field.

Keywords: energy performance gap, discrepancy, energy efficient buildings, green buildings

Procedia PDF Downloads 142
15626 An Information System for Strategic Performance Scoring in Municipal Management

Authors: Emin Gundogar, Aysegul Yilmaz

Abstract:

Strategic performance scoring is a significant procedure in management. There are various methods to improve this procedure. This study introduces an information system that is developed to score performance for municipal management. The application of the system is clarified by exemplifying municipal processes.

Keywords: management information system, municipal management, performance scoring

Procedia PDF Downloads 766