Search results for: Knowledge Management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 15545

Search results for: Knowledge Management

14795 Drug Use Knowledge and Antimicrobial Drug Use Behavior

Authors: Pimporn Thongmuang

Abstract:

The import value of antimicrobial drugs reached approximately fifteen million Baht in 2010, considered as the highest import value of all modern drugs, and this value is rising every year. Antimicrobials are considered the hazardous drugs by the Ministry of Public Health. This research was conducted in order to investigate the past knowledge of drug use and Antimicrobial drug use behavior. A total of 757 students were selected as the samples out of a population of 1,800 students. This selected students had the experience of Antimicrobial drugs use a year ago. A questionnaire was utilized in this research. The findings put on the view that knowledge gained by the students about proper use of antimicrobial drugs was not brought into practice. This suggests that the education procedure regarding drug use needs adjustment. And therefore the findings of this research are expected to be utilized as guidelines for educating people about the proper use of antimicrobial drugs. At a broader perspective, correct drug use behavior of the public may potentially reduce drug cost of the Ministry of Public Health of Thailand.

Keywords: drug use knowledge, antimicrobial drugs, drug use behavior, drug

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14794 Knowledge Based Automated Software Engineering Platform Used for the Development of Bulgarian E-Customs

Authors: Ivan Stanev, Maria Koleva

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Described are challenges to the Bulgarian e-Customs (BeC) related to low level of interoperability and standardization, inefficient use of available infrastructure, lack of centralized identification and authorization, extremely low level of software process automation, and insufficient quality of data stored in official registers. The technical requirements for BeC are prepared with a focus on domain independent common platform, specialized customs and excise components, high scalability, flexibility, and reusability. The Knowledge Based Automated Software Engineering (KBASE) Common Platform for Automated Programming (CPAP) is selected as an instrument covering BeC requirements for standardization, programming automation, knowledge interpretation and cloud computing. BeC stage 3 results are presented and analyzed. BeC.S3 development trends are identified.

Keywords: service oriented architecture, cloud computing, knowledge based automated software engineering, common platform for automated programming, e-customs

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14793 Knowledge, Attitude and Practice of Patient Referral among Patent and Proprietary Medicine Vendors in Obio-Akpor, Rivers State

Authors: Chukwunonso Igboamalu, Daprim Ogaji

Abstract:

Background: With the limited number of trained health care providers in Nigeria, patent and proprietary medicine vendors (PPMVs) are inevitable and highly needed especially in the rural areas for the supply of drugs in treating minor illnesses. These vendors serve as a crucial link between the healthcare system and the community, aiding in the distribution of medications and healthcare information, particularly in areas with limited hospital infrastructure. Objectives: The study set to measure the participants’ knowledge, attitude and patient referral practice and any association of their characteristics with patient referral. Methodology: This cross-sectional descriptive survey was conducted among PPMVs in Obio-Akpor LGA of Rivers State. Data was collected using a self-administered structured questionnaire and analysed using SPSS version 25. Results: The study showed that 18.3% had adequate knowledge, 62.4% had moderate knowledge and 19.2% had poor knowledge. Attitude was moderate among 73.4% of the study participants with only 13% showing adequate attitude. In reporting their referral practice, 34% showed poor referral practice, 58% reported moderate practice and only 8% showed adequate practice. Conclusion: Various facilitators as well as barriers to patient referral were highlighted by the respondents. This study indicated that while attitude and practice were moderate among respondents, the percentage of PPMVs with the adequate knowledge of patient referral was high. To enhance the effectiveness of patient referrals, addressing barriers to referral and promoting education and training for PPMVs are critical steps forward.

Keywords: knowledge, attitude, practice, barriers, facilitators, patent medicine vendor, referral

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14792 Synthetic Method of Contextual Knowledge Extraction

Authors: Olga Kononova, Sergey Lyapin

Abstract:

Global information society requirements are transparency and reliability of data, as well as ability to manage information resources independently; particularly to search, to analyze, to evaluate information, thereby obtaining new expertise. Moreover, it is satisfying the society information needs that increases the efficiency of the enterprise management and public administration. The study of structurally organized thematic and semantic contexts of different types, automatically extracted from unstructured data, is one of the important tasks for the application of information technologies in education, science, culture, governance and business. The objectives of this study are the contextual knowledge typologization, selection or creation of effective tools for extracting and analyzing contextual knowledge. Explication of various kinds and forms of the contextual knowledge involves the development and use full-text search information systems. For the implementation purposes, the authors use an e-library 'Humanitariana' services such as the contextual search, different types of queries (paragraph-oriented query, frequency-ranked query), automatic extraction of knowledge from the scientific texts. The multifunctional e-library «Humanitariana» is realized in the Internet-architecture in WWS-configuration (Web-browser / Web-server / SQL-server). Advantage of use 'Humanitariana' is in the possibility of combining the resources of several organizations. Scholars and research groups may work in a local network mode and in distributed IT environments with ability to appeal to resources of any participating organizations servers. Paper discusses some specific cases of the contextual knowledge explication with the use of the e-library services and focuses on possibilities of new types of the contextual knowledge. Experimental research base are science texts about 'e-government' and 'computer games'. An analysis of the subject-themed texts trends allowed to propose the content analysis methodology, that combines a full-text search with automatic construction of 'terminogramma' and expert analysis of the selected contexts. 'Terminogramma' is made out as a table that contains a column with a frequency-ranked list of words (nouns), as well as columns with an indication of the absolute frequency (number) and the relative frequency of occurrence of the word (in %% ppm). The analysis of 'e-government' materials showed, that the state takes a dominant position in the processes of the electronic interaction between the authorities and society in modern Russia. The media credited the main role in these processes to the government, which provided public services through specialized portals. Factor analysis revealed two factors statistically describing the used terms: human interaction (the user) and the state (government, processes organizer); interaction management (public officer, processes performer) and technology (infrastructure). Isolation of these factors will lead to changes in the model of electronic interaction between government and society. In this study, the dominant social problems and the prevalence of different categories of subjects of computer gaming in science papers from 2005 to 2015 were identified. Therefore, there is an evident identification of several types of contextual knowledge: micro context; macro context; dynamic context; thematic collection of queries (interactive contextual knowledge expanding a composition of e-library information resources); multimodal context (functional integration of iconographic and full-text resources through hybrid quasi-semantic algorithm of search). Further studies can be pursued both in terms of expanding the resource base on which they are held, and in terms of the development of appropriate tools.

Keywords: contextual knowledge, contextual search, e-library services, frequency-ranked query, paragraph-oriented query, technologies of the contextual knowledge extraction

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14791 Company's Orientation and Human Resource Management Evolution in Technological Startup Companies

Authors: Yael Livneh, Shay Tzafrir, Ilan Meshoulam

Abstract:

Technological startup companies have been recognized as bearing tremendous potential for business and economic success. However, many entrepreneurs who produce promising innovative ideas fail to implement them as successful businesses. A key argument for such failure is the entrepreneurs' lack of competence in adaptation of the relevant level of formality of human resource management (HRM). The purpose of the present research was to examine multiple antecedents and consequences of HRM formality in growing startup companies. A review of the research literature identified two central components of HRM formality: HR control and professionalism. The effect of three contextual predictors was examined. The first was an intra-organizational factor: the development level of the organization. We based on a differentiation between knowledge exploration and knowledge exploitation. At a given time, the organization chooses to focus on a specific mix of these orientations, a choice which requires an appropriate level of HRM formality, in order to efficiently overcome the challenges. It was hypothesized that the mix of orientations of knowledge exploration and knowledge exploitation would predict HRM formality. The second predictor was the personal characteristics the organization's leader. According the idea of blueprint effect of CEO's on HRM, it was hypothesized that the CEO's cognitive style would predict HRM formality. The third contextual predictor was an external organizational factor: the level of investor involvement. By using the agency theory, and based on Transaction Cost Economy, it was hypothesized that the level of investor involvement in general management and HRM would be positively related to the HRM formality. The effect of formality on trust was examined directly and indirectly by the mediation role of procedural justice. The research method included a time-lagged field study. In the first study, data was obtained using three questionnaires, each directed to a different source: CEO, HR position-holder and employees. 43 companies participated in this study. The second study was conducted approximately a year later. Data was recollected using three questionnaires by reapplying the same sample. 41 companies participated in the second study. The organizations samples included technological startup companies. Both studies included 884 respondents. The results indicated consistency between the two studies. HRM formality was predicted by the intra-organizational factor as well as the personal characteristics of the CEO, but not at all by the external organizational context. Specifically, the organizational orientations was the greatest contributor to both components of HRM formality. The cognitive style predicted formality to a lesser extent. The investor's involvement was found not to have any predictive effect on the HRM formality. The results indicated a positive contribution to trust in HRM, mainly via the mediation of procedural justice. This study contributed a new concept for technological startup company development by a mixture of organizational orientation. Practical implications indicated that the level of HRM formality should be matched to that of the company's development. This match should be challenged and adjusted periodically by referring to the organization orientation, relevant HR practices, and HR function characteristics. A relevant matching could enhance further trust and business success.

Keywords: control, formality, human resource management, organizational development, professionalism, technological startup company

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14790 A Cross-Sectional Study of Parents’ Knowledge, Attitude, and Health-Seeking Behaviour Towards Childhood Tuberculosis during COVID-19 Pandemic: Lessons Learned from Indonesia

Authors: Windy Rakhmawati, Suryani Suryani, Sri Hendrawati, Nenden Nur Asriyani Maryam

Abstract:

Tuberculosis (TB) is one of the leading causes of death in the world. Fear of COVID-19 has made people reluctant to visit health facilities, leading to disruptions to childhood TB control programs, which may increase household transmission and delay diagnosis and treatment. This study aimed to describe parents' knowledge, attitudes, and health-seeking behaviour towards childhood TB during the COVID-19 pandemic. This cross-sectional study was performed on 392 parents with TB children in three provinces with the highest proportion of TB cases in Indonesia. This study was conducted from February to December 2022. The inclusion criteria of respondents were parents with a child aged 0-14 years old with TB diagnosis who live with their parents. Data were collected using the Knowledge, Attitude, and Practice (KAP) survey guidelines from the World Health Organization and analyzed descriptively, as well as Spearman’s correlation. Overall, 392 parents of children with TB had poor knowledge (51.8%) including about causes, risk factors, transmission, symptoms, treatment, and prevention, which about 52.3%, 55.1%, 61.2%, 69.6%, 100%, 59.2%, respectively. Parents' health service-seeking behaviour towards Child TB was not normally distributed (P < 0.05) with knowledge test results (.000) and Seeking Health Services (.000). Health-seeking behaviour of parents in pediatric TB care was self-medication or self-treatment (86.2%), Traditional health seeking behaviour (4.8%), and modern health seeking behaviour (8.9%). The correlation between knowledge and seeking health services (Sig= .609) means there is no correlation between knowledge about TB and parents' health-seeking behaviour. Furthermore, 60.2% of the respondents would be shocked if their child had TB. More than half of the families in this study have poor knowledge and did self-medication or self-treatment regarding health-seeking behaviour for TB disease. Therefore, health workers, especially nurses, must provide TB-related education and health promotion and emphasize the importance of early detection. Health workers can also optimize their role in caring for and providing care to patients by increasing their trust in health workers, which will impact health-seeking behaviour in the future.

Keywords: attitude, child, health seeking behaviour, knowledge, tuberculosis

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14789 Endotracheal Intubation Self-Confidence: Report of a Realistic Simulation Training

Authors: Cleto J. Sauer Jr., Rita C. Sauer, Chaider G. Andrade, Doris F. Rabelo

Abstract:

Introduction: Endotracheal Intubation (ETI) is a procedure for clinical management of patients with severe clinical presentation of COVID-19 disease. Realistic simulation (RS) is an active learning methodology utilized for clinical skill's improvement. To improve ETI skills of public health network's physicians from Recôncavo da Bahia region in Brazil, during COVID-19 outbreak, RS training was planned and carried out. Training scenario included the Nasco Lifeform realistic simulator, and three actions were simulated: ETI procedure, sedative drugs management, and bougie guide utilization. Training intervention occurred between May and June 2020, as an interinstitutional cooperation between the Health's Department of Bahia State and the Federal University from Recôncavo da Bahia. Objective: The main objective is to report the effects on participants' self-confidence perception for ETI procedure after RS based training. Methods: This is a descriptive study, with secondary data extracted from questionnaires applied throughout RS training. Priority workplace, time from last intubation, and knowledge about bougie were reported on a preparticipation questionnaire. Additionally, participants completed pre- and post-training qualitative self-assessment (10-point Likert scale) regarding self-confidence perception in performing each of simulated actions. Distribution analysis for qualitative data was performed with Wilcoxon Signed Rank Test, and self-confidence increase analysis in frequency contingency tables with Fisher's Exact Test. Results: 36 physicians participated of training, 25 (69%) from primary care setting, 25 (69%) performed ETI over a year ago, and only 4 (11%) had previous knowledge about the bougie guide utilization. There was an increase in self-confidence medians for all three simulated actions. Medians (variation) for self-confidence before and after training, for each simulated action were as follows: ETI [5 (1-9) vs. 8 (6-10) (p < 0.0001)]; Sedative drug management [5 (1-9) vs. 8 (4-10) (p < 0.0001)]; Bougie guide utilization [2.5 (1-7) vs. 8 (4-10) (p < 0.0001)]. Among those who performed ETI over a year ago (n = 25), an increase in self-confidence greater than 3 points for ETI was reported by 23 vs. 2 physicians (p = 0.0002), and by 21 vs. 4 (p = 0.03) for sedative drugs management. Conclusions: RS training contributed to self-confidence increase in performing ETI. Among participants who performed ETI over a year, there was a significant association between RS training and increase of more than 3 points in self-confidence, both for ETI and sedative drug management. Training with RS methodology is suitable for ETI confidence enhancement during COVID-19 outbreak.

Keywords: confidence, COVID-19, endotracheal intubation, realistic simulation

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14788 Analysis of Municipal Solid Waste Management in Nigeria

Authors: Anisa Gumel

Abstract:

This study examines the present condition of solid waste management in Nigeria. The author explores the challenges and opportunities affecting municipal solid waste management in "Nigeria" and determines the most profound challenges by analysing the interdependence and interrelationship among identified variables. In this study, multiple stakeholders, including 15 waste management professionals interviewed online, were utilised to identify the difficulties and opportunities affecting municipal solid waste in Nigeria. The interviews were transcribed and coded using NVivo to produce pertinent variables. An online survey of Nigerian internet and social media users was done to validate statements made by experts on the identified variable. In addition, a panel of five experts participated in a focus group discussion to discover the most influential factors that influence municipal solid waste management in Nigeria by analysing the interrelationships as well as the driving and reliant power of variables. The results show significant factors affecting municipal solid waste in Nigeria, including inadequate funding, lack of knowledge, and absence of legislation, as well as behavioural, financial, technological, and legal concerns grouped into five categories. Some claims stated by experts in the interview are supported by the survey data, while others are not. In addition, the focus group reveals patterns, correlations, and driving forces between variables that have been analysed. This study will provide decision-makers with a roadmap for resolving important waste management concerns in Nigeria and managing scarce resources effectively. It will also help non-governmental organisations combat malaria in Nigeria and other underdeveloped nations. In addition, the work contributes to the literature for future scholars to consult.

Keywords: municipal solid waste, stakeholders, public, experts

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14787 Effects of Clinical Practice Guideline on Knowledge and Preventive Practices of Nursing Personnel and Incidences of Ventilator-associated Pneumonia Thailand

Authors: Phawida Wattanasoonthorn

Abstract:

Ventilator-associated pneumonia is a serious infection found to be among the top three infections in the hospital. To investigate the effects of clinical practice guideline on knowledge and preventive practices of nursing personnel, and incidences of ventilator-associated pneumonia. A pre-post quasi-experimental study on 17 professional nurses, and 123 ventilator-associated pneumonia patients admitted to the surgical intensive care unit, and the accident and surgical ward of Songkhla Hospital from October 2013 to January 2014. The study found that after using the clinical practice guideline, the subjects’ median score increased from 16.00 to 19.00. The increase in practicing correctly was from 66.01 percent to 79.03 percent with the statistical significance level of .05, and the incidences of ventilator-associated pneumonia decreased by 5.00 percent. The results of this study revealed that the use of the clinical practice guideline helped increase knowledge and practice skill of nursing personnel, and decrease incidences of ventilator-associated pneumonia. Thus, nursing personnel should be encouraged, reminded and promoted to continue using the practice guideline through various means including training, providing knowledge, giving feedback, and putting up posters to remind them of practicing correctly and sustainably.

Keywords: Clinical Practice Guideline, knowledge, Preventive Ventilator, Pneumonia

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14786 The Traditional Roles and Place of Indigenous Musical Practices in Contemporary African Society

Authors: Benjamin Obeghare Izu

Abstract:

In Africa, indigenous musical practices are the focal point in which most cultural practices revolve, and they are the conduit mainly used in transmitting Indigenous knowledge and values. They serve as a means of documenting, preserving, transmitting indigenous knowledge, and re-enacting their historical, social, and cultural affinity. Indigenous musical practices also serve as a repository for indigenous knowledge and artistic traditions. However, these indigenous musical practices and the resulting cultural ideals are confronted with substantial challenges in the twenty-first century from contemporary cultural influence. Additionally, indigenous musical practices' educational and cultural purposes have been impacted by the broad monetisation of the arts in contemporary society. They are seen as objects of entertainment. Some young people are today unaware of their cultural roots and are losing their cultural identity due to these influences and challenges. In order to help policymakers raise awareness of and encourage the use of indigenous knowledge and musical practices among African youth and scholars, this study is in response to the need to explore the components and functions of the indigenous knowledge system, values, and musical tradition in Africa. The study employed qualitative research methods, utilising interviews, participant observation, and conducting related literature as data collection methods. It examines the indigenous musical practices in the Oba of Benin Royal Igue festival among the Benin people in Edo state, Nigeria, and the Ovwuwve festival observed by the Abraka people in Delta state, Nigeria. The extent to which the indigenous musical practices convey and protect indigenous knowledge and cultural values are reflected in the musical practices of the cultural festivals. The study looks at how indigenous musical arts are related to one another and how that affects how indigenous knowledge is transmitted and preserved. It makes recommendations for how to increase the use of indigenous knowledge and values and their fusion with contemporary culture. The study contributes significantly to ethnomusicology by showing how African traditional music traditions support other facets of culture and how indigenous knowledge might be helpful in contemporary society.

Keywords: African musical practices, African music and dance, African society, indigenous musical practices

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14785 Common Sports Medicine Injuries in Primary Health Care

Authors: Thuraya Ahmed Hamood Al Shidhani

Abstract:

Sports Medicine injuries are very common in primary health care. It is not necessary related to direct trauma, but it could be because of repetitive stress and overuse injuries. Knowledge of Primary Health care providers about the common sports medicine injuries and when to refer to a specialist is essential. Common sports injuries are muscle strain, joint sprain, bone bruise, Patellofemoral pain syndrome, Anterior cruciate ligament injuries, meniscal injuries, ankle ligaments injuries, concussion, Rotator cuff tendinosis/impingement syndrome, lateral and medial epicondylitis and fractures. Systematic approach is very useful in evaluation of sports injuries. RICE is important in initial management. Physiotherapy is essential for rehabilitation. Definitive Management is dependent on patient’s condition and function.

Keywords: common, sports medicine injuries, primary health care, injuries

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14784 Diversity Management of Gender, Age and Disability in the Banking Sector in the Kingdom of Saudi Arabia

Authors: Nada Azhar

Abstract:

As a developing country, The Kingdom of Saudi Arabia (KSA) needs to make the best possible use of its workforce for social and economic reasons. The workforce is diverse, calling for appropriate diversity management (DM). The thesis focuses on the banking sector in KSA. To date, there have been no studies on DM in the banking sector in this country. Many organizations have introduced specific policies and programmes to improve the recruitment, inclusion, promotion, and retention of diverse employees, in addition to the legal requirements existing in many countries. However, Western-centric models of DM may not be applicable, at least not in their entirety, in other regions. The aim of the study is to devise a framework for understanding gender, age and disability DM in the banking sector in KSA in order to enhance DM in this sector. A sample of 24 managers, 2 from each of the 12 banks, was interviewed to obtain their views on DM in the banking sector in KSA. Thematic analysis was used to analyze the data. These themes were used to develop the questionnaire, which was administered to 10 managers in each of the 12 banks. After analysis of these data, and completion of the study, the research will make a theoretical contribution to the knowledge on DM and a practical contribution to the management of diversity in Saudi banks. This paper concerns a work in progress.

Keywords: age, disability, diversity, gender, Kingdom of Saudi Arabia

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14783 Development of an Interagency Crime Management System for Nigeria’s Law Enforcement Agencies

Authors: Muhammad Abba Jallo, Fred Fudah Moveh

Abstract:

This study addresses the challenges faced by Nigerian law enforcement agencies due to the lack of an integrated crime management system. While various agencies use ICT-based systems, the absence of interoperability creates barriers to effective collaboration and information sharing. The research proposes the development of an Interagency Crime Management System (ICMS), which integrates the Crime Management Systems (CMS) of different agencies through an Application Program Interface (API). The system is designed to allow all law enforcement agencies to input data using a standardized format, improving crime tracking, reporting, and management across Nigeria. This paper details the design and implementation process, highlighting the benefits of enhanced collaboration for crime management.

Keywords: crime management, Nigeria, law enforcement, ICT

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14782 Rejoinders to the Expression of Reprimand among Jordanian Youth: A Pragmatic Study

Authors: Nisreen Al-Khawaldeh

Abstract:

The study investigates the expressions voiced by Jordanian youth as rejoinders to the expressions of reprimands. It also explores the impact sociocultural variables exert on such types of rejoinders. To our best knowledge, this study is the first of its kind. Despite the significance and sensitivity of such type of communicative act, there is a scarcity of research on it, and it has not been investigated in the Jordanian context. Data collected from observation of naturally occurring data. Data have been qualitatively and quantitatively analyzed in light of the rapport management approach (RMA). The analysis revealed different types of rejoinders, among which was the expression of apology, admitting responsibility, and trying to manage and fix the situation were the most used strategies. Variation in the types of strategies was attributed to the influence of the sociocultural variables. Promising ideas were recommended for future research.

Keywords: gender, rejoinder to reprimand, Jordanian youth, rapport management approach

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14781 Methodological Proposal, Archival Thesaurus in Colombian Sign Language

Authors: Pedro A. Medina-Rios, Marly Yolie Quintana-Daza

Abstract:

Having the opportunity to communicate in a social, academic and work context is very relevant for any individual and more for a deaf person when oral language is not their natural language, and written language is their second language. Currently, in Colombia, there is not a specialized dictionary for our best knowledge in sign language archiving. Archival is one of the areas that the deaf community has a greater chance of performing. Nourishing new signs in dictionaries for deaf people extends the possibility that they have the appropriate signs to communicate and improve their performance. The aim of this work was to illustrate the importance of designing pedagogical and technological strategies of knowledge management, for the academic inclusion of deaf people through proposals of lexicon in Colombian sign language (LSC) in the area of archival. As a method, the analytical study was used to identify relevant words in the technical area of the archival and its counterpart with the LSC, 30 deaf people, apprentices - students of the Servicio Nacional de Aprendizaje (SENA) in Documentary or Archival Management programs, were evaluated through direct interviews in LSC. For the analysis tools were maintained to evaluate correlation patterns and linguistic methods of visual, gestural analysis and corpus; besides, methods of linear regression were used. Among the results, significant data were found among the variables socioeconomic stratum, academic level, labor location. The need to generate new signals on the subject of the file to improve communication between the deaf person, listener and the sign language interpreter. It is concluded that the generation of new signs to nourish the LSC dictionary in archival subjects is necessary to improve the labor inclusion of deaf people in Colombia.

Keywords: archival, inclusion, deaf, thesaurus

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14780 Earnings Management and Firm’s Creditworthiness

Authors: Maria A. Murtiati, Ancella A. Hermawan

Abstract:

The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management.

Keywords: discretionary accruals, real earning management, bank loan, credit worthiness

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14779 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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14778 Designing an Operational Control System for the Continuous Cycle of Industrial Technological Processes Using Fuzzy Logic

Authors: Teimuraz Manjapharashvili, Ketevani Manjaparashvili

Abstract:

Fuzzy logic is a modeling method for complex or ill-defined systems and is a relatively new mathematical approach. Its basis is to consider overlapping cases of parameter values and define operations to manipulate these cases. Fuzzy logic can successfully create operative automatic management or appropriate advisory systems. Fuzzy logic techniques in various operational control technologies have grown rapidly in the last few years. Fuzzy logic is used in many areas of human technological activity. In recent years, fuzzy logic has proven its great potential, especially in the automation of industrial process control, where it allows to form of a control design based on the experience of experts and the results of experiments. The engineering of chemical technological processes uses fuzzy logic in optimal management, and it is also used in process control, including the operational control of continuous cycle chemical industrial, technological processes, where special features appear due to the continuous cycle and correct management acquires special importance. This paper discusses how intelligent systems can be developed, in particular, how fuzzy logic can be used to build knowledge-based expert systems in chemical process engineering. The implemented projects reveal that the use of fuzzy logic in technological process control has already given us better solutions than standard control techniques. Fuzzy logic makes it possible to develop an advisory system for decision-making based on the historical experience of the managing operator and experienced experts. The present paper deals with operational control and management systems of continuous cycle chemical technological processes, including advisory systems. Because of the continuous cycle, many features are introduced in them compared to the operational control of other chemical technological processes. Among them, there is a greater risk of transitioning to emergency mode; the return from emergency mode to normal mode must be done very quickly due to the impossibility of stopping the technological process due to the release of defective products during this period (i.e., receiving a loss), accordingly, due to the need for high qualification of the operator managing the process, etc. For these reasons, operational control systems of continuous cycle chemical technological processes have been specifically discussed, as they are different systems. Special features of such systems in control and management were brought out, which determine the characteristics of the construction of control and management systems. To verify the findings, the development of an advisory decision-making information system for operational control of a lime kiln using fuzzy logic, based on the creation of a relevant expert-targeted knowledge base, was discussed. The control system has been implemented in a real lime production plant with a lime burn kiln, which has shown that suitable and intelligent automation improves operational management, reduces the risks of releasing defective products, and, therefore, reduces costs. The special advisory system was successfully used in the said plant both for the improvement of operational management and, if necessary, for the training of new operators due to the lack of an appropriate training institution.

Keywords: chemical process control systems, continuous cycle industrial technological processes, fuzzy logic, lime kiln

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14777 Environment and Social Management Strategy at Kuwait Integrated Petroleum Industries Company

Authors: Hannan Al-Qanai, Haitham Mustafa, Rajeswaran Sivasankar

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Kuwait Integrated Petroleum Industries Company (KIPIC, Company), established in 2016 as a subsidiary to Kuwait Petroleum Corporation (KPC), is responsible for operating and managing the largest grassroots integrated complex for refining, petrochemicals manufacture businesses, and liquefied natural gas import facilities at Al-Zour, Kuwait. KIPIC and its Contractors/sub-contractors employ over 69,000 staff in its current projects at Al-Zour during peak construction activity. KIPIC holds a unique responsibility to the society, which includes all stakeholders, and demonstrates its social commitment in developing an integrated environment & social management system (ESMS) and ensuring sustainability. This paper mainly demonstrates the knowledge on corporate branding from a corporate social responsibility (CSR) perspective and presents the achievements and best practices of KIPIC in the field of CSR and the challenges faced in handling social issues. Moreover, the study is based on qualitative data abstracted from KIPIC Health, Safety, Security & Environment Management System (HSSE MS) procedures, audit reports, the outcome of counseling sessions, national and international laws and regulations, and International Guidelines on Environment and Social Management System (ESMS). KIPIC has committed to caring for the environmental concerns and acting on social as they do on profits and economic growth. The main findings of this paper are that the successful implementation and operationalization of CSR within an organization depends on a simple but stringent process with both top-down and bottom-up commitment.

Keywords: welfare, corporate social responsibility, social management, sustainability

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14776 Cognitive Based Approach to Organizational Development

Authors: Tatiana V. Korsakova

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The cognitive methodology in management is considered: Cognitive structuring - the formation of ideas about the functioning of a developing organization; Cognitive modeling - heuristic construction of existing actions (zone of successful actions); and Cognitive construct - the formation of filters for converting external information into specific events of managerial reality. The major findings of the study are the identification of areas of successful actions in the organization, harmonization of criteria for evaluating the effectiveness of company management, and the frame-description that indicates the connection of environmental elements with the elements of the organization. It is stated the development of specific events of managerial reality in the direction of the further development of the organization depends on the personal cognitive construct of the development-subjects when it is used in the zone of successful actions.

Keywords: cognitive construct, focus of applicability, knowledge corporate culture, zones of successful actions

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14775 Hazardous Waste Management at Chemistry Section in Dubai Police Forensic Lab

Authors: Adnan Lanjawi

Abstract:

This paper is carried out to investigate the management of hazardous waste in the chemistry section which belongs to Dubai Police forensic laboratory. The chemicals are the main contributor toward the accumulation of hazardous waste in the section. This is due to the requirement to use it in analysis, such as of explosives, drugs, inorganic and fire debris cases. This leads to negative effects on the environment and to the employees’ health and safety. The research investigates the quantity of chemicals there, the labels, the storage room and equipment used. The target is to reduce the need for disposal by looking at alternative options, such as elimination, substitution and recycling. The data was collected by interviewing the top managers there who have been working in the lab more than 20 years. Also, data was collected by observing employees and how they carry out experiments. Therefore, a survey was made to assess their knowledge about the hazardous waste. The management of hazardous chemicals in the chemistry section needs to be improved. The main findings illustrate that about 110 bottles of reference substances were going to be disposed of in 2014. These bottles were bought for about 100,000 UAE Dirhams (£17,600). This means that the management of substances purchase is not organised. There is no categorisation programme in place, which makes the waste control very difficult. In addition, the findings show that chemical are segregated according to alphabetical order, whereas the efficient way is to separate them according to their nature and property. In addition, the research suggested technology and experiments to follow to reduce the need for using solvents and chemicals in the sample preparation.

Keywords: control, hazard, laboratories, waste,

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14774 The Continuing Professional Development of the Assessment through Research-Based Learning in Higher Education of Thailand

Authors: P. Junpeng, A. Tungkasamit

Abstract:

Research-based learning is the key for the national research universities of Thailand. The indicator reflects the success of the study in assessing the learning outcomes of students. The development of the lecturers is the most important mechanism in driving. Nowadays the lecturers lack the knowledge and skills of assessment for learning. Therefore, this study aims to develop the knowledge and skills for lecturer’s assessment through research-based learning in higher education. The target group were lecturers who teach in higher education from Khon Kaen University of Thailand. This study was a research and development involved the concept of continuing professional development. Research was conducted in 3 phases: 1) to inspire one’s thought, to accomplish both knowledge and skill, 2) to focus on changes, and 3) to reflect the changes as well as suggest the guidelines for development. The results showed that the lecturers enhanced their knowledge and skill in assessment and emphasized on assessment for learning rather than assessment of learning.

Keywords: research-based nexus, professional development, assessment for learning, higher education

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14773 Learning from Flood: A Case Study of a Frequently Flooded Village in Hubei, China

Authors: Da Kuang

Abstract:

Resilience is a hotly debated topic in many research fields (e.g., engineering, ecology, society, psychology). In flood management studies, we are experiencing the paradigm shift from flood resistance to flood resilience. Flood resilience refers to tolerate flooding through adaptation or transformation. It is increasingly argued that our city as a social-ecological system holds the ability to learn from experience and adapt to flood rather than simply resist it. This research aims to investigate what kinds of adaptation knowledge the frequently flooded village learned from past experience and its advantages and limitations in coping with floods. The study area – Xinnongcun village, located in the west of Wuhan city, is a linear village and continuously suffered from both flash flood and drainage flood during the past 30 years. We have a field trip to the site in June 2017 and conducted semi-structured interviews with local residents. Our research summarizes two types of adaptation knowledge that people learned from the past floods. Firstly, at the village scale, it has formed a collective urban form which could help people live during both flood and dry season. All houses and front yards were elevated about 2m higher than the road. All the front yards in the village are linked and there is no barrier. During flooding time, people walk to neighbors through houses yards and boat to outside village on the lower road. Secondly, at individual scale, local people learned tacit knowledge of preparedness and emergency response to flood. Regarding the advantages and limitations, the adaptation knowledge could effectively help people to live with flood and reduce the chances of getting injuries. However, it cannot reduce local farmers’ losses on their agricultural land. After flood, it is impossible for local people to recover to the pre-disaster state as flood emerges during June and July will result in no harvest. Therefore, we argue that learning from past flood experience could increase people’s adaptive capacity. However, once the adaptive capacity cannot reduce people’s losses, it requires a transformation to a better regime.

Keywords: adaptation, flood resilience, tacit knowledge, transformation

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14772 Conceptualizing a Strategic Facilities Management Decision Framework for Heritage Building Maintenance Management

Authors: Adegoriola Mayowa I., Lai Joseph H. K., Yung Esther H. K., Chan Edwin H. K.

Abstract:

Heritage buildings (HBs) as structures with historical and architectural relevance that form an integral part of contemporary society. These buildings deserve to be protected for as long as possible to retain their significance. Therefore, the need to prioritize HB maintenance management is pertinent. However, the decision-making process of HBMM can be relatively daunting. The decision-making challenge may be attributed to the multiple 'stakeholders' expectation and requirement which needs to be met. To this end, professionals in the built environment have identified the need to apply the strategic concept of facilities management (FM) in decision making. Furthermore, the different maintenance dimensions have been applied to maintenance management of residential, commercial, and health facilities. Unfortunately, these different maintenance approaches, such as FM, sustainable FM, urban FM, green FM, and strategic FM, are yet to be fully explored in the decision-making process of HBMM. To bridge this gap, this study focuses on developing a framework for strategic decision-making HBMM, which helps achieve HBMM sustainability. At the study's inception, relevant works of literature in the domains of HBMM and FM were conducted. This review helped in the identification of contemporary maintenance practices and their applicability to HBMM. Afterward, a conceptual framework to aid decision-making in HBMM was developed. This framework integrated the concept of FM scope (people, place, process, and technology) while ensuring that decisions plans were made at strategic, tactical, and operational levels. Also, the different characteristics of HBs and stakeholders' requirements were considered in the framework. The conceptual framework presents a holistic guide for professionals in HBMM to ensure that decision processes and outcomes are practical and efficient. It also contributes to the existing body of knowledge on the integration of FM in HBMM. Furthermore, it will serve as a basis for future studies by applying the conceptualized framework in actual cases.

Keywords: decision-making, facility management, strategy, sustainability, heritage building, maintenance

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14771 Moving Oman’s Economy to Knowledge-Based Economy: A Study on the Role of SMEs from the Perspective of Experts

Authors: Hanin Suleiman Alqam

Abstract:

The knowledge-based economy, as its name implies relies on knowledge, information and high levels of skills made available for all economic agents. Delving a bit more deeply, the concept of a knowledge-based economy is showcasing four main pillars, which are: Education and Training, Information and Communication Technology, Economic incentives and Institutional regimes, and Research and Development (R&D) and Innovation system. A good number of researches are showing its positive contribution to economic diversification underpinning sustainable development and growth. The present paper aimed at assessing the role of SMEs in moving Oman’s economy from a traditional economy to a knowledge-based economy. To lay down a groundwork that should lead to future studies, the methodology selected is based on exploratory research. Hence, the interview was conducted as a data collection tool. Based on a purposive sampling technique, seven handpicked experts have partaken in the study as they are working in different key organizations considered to be directly or indirectly the backbone of the Omani national economy. A thematic approach is employed for the purpose of data analysis. Results of the study showed that SMEs are not really contributing in the knowledge-based economy due to a lack of awareness about its importance to the country and to the enterprise within SMEs in Oman. However, it was shown that SMEs owners are interested in innovation and are trying to support innovative individuals by attracting them to their enterprises. On the other hand, the results revealed that SMEs' performance in e-solution is still not up to the level as 32% of SMEs only are using e-solutions in their internal processes and procedures like accounting systems. It is recommended to SMEs owners to use new and modern technologies in marketing and customer relation, encourage creativity, research and development, and allow the youth to have opportunities and facilitate the procedure in terms of innovation so that their role in contributing to the knowledge-based economy could be improved.

Keywords: knowledge-based economy, SMEs, ICT pillars, research and innovation

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14770 Process Driven Architecture For The ‘Lessons Learnt’ Knowledge Sharing Framework: The Case Of A ‘Lessons Learnt’ Framework For KOC

Authors: Rima Al-Awadhi, Abdul Jaleel Tharayil

Abstract:

On a regular basis, KOC engages into various types of Projects. However, due to very nature and complexity involved, each project experience generates a lot of ‘learnings’ that need to be factored into while drafting a new contract and thus avoid repeating the same mistakes. But, many a time these learnings are localized and remain as tacit leading to scope re-work, larger cycle time, schedule overrun, adjustment orders and claims. Also, these experiences are not readily available to new employees leading to steep learning curve and longer time to competency. This is to share our experience in designing and implementing a process driven architecture for the ‘lessons learnt’ knowledge sharing framework in KOC. It high-lights the ‘lessons learnt’ sharing process adopted, integration with the organizational processes, governance framework, the challenges faced and learning from our experience in implementing a ‘lessons learnt’ framework.

Keywords: lessons learnt, knowledge transfer, knowledge sharing, successful practices, Lessons Learnt Workshop, governance framework

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14769 Factors Associated with Women’s Participation in Osteoporosis Health-Related Behaviors: An Analysis of Two Ethno-Cultural Groups

Authors: Offer E. Edelstein, Iris Vered, Orly Sarid

Abstract:

Background: Physical activity (PA) is considered as a major factor in bone density preservation and fracture prevention. Yet, gaps in understanding exist regarding how ethnocultural backgrounds might shape attitudes, intentions, and actual PA participation. Based on the theory of planned behavior (TPB) for predicting PA, the aims of the current study were: i) to compare attitudes, subjective norms, perceived control, intentions and knowledge, across two ethnocultural groups; ii) to evaluate the fit of the model across two ethnocultural groups of women: Israeli-born Jews and Ethiopian immigrants. Methods: Two hundred women (one hundred from each group), aged > 65, completed valid and reliable questionnaires assessing knowledge, TPB components, and actual PA. Results: The level of knowledge on osteoporosis was relatively low in both groups. Intention to participate in PA was the only variable that directly predicted actual PA. Intention to participate in PA served as a mediator among attitudes, subjective norms, perceived control, and actual PA. The TPB components mediated the link between knowledge and intention to participate in PA. Conclusion: It is important to understand and augment interventions that enhance PA, in the community, and with sensitivity concerning each ethnocultural group.

Keywords: attitudes, ethnocultural groups, knowledge, physical activity

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14768 Proposal for an Inspection Tool for Damaged Structures after Disasters

Authors: Karim Akkouche, Amine Nekmouche, Leyla Bouzid

Abstract:

This study focuses on the development of a multifunctional Expert System (ES) called post-seismic damage inspection tool (PSDIT), a powerful tool which allows the evaluation, the processing, and the archiving of the collected data stock after earthquakes. PSDIT can be operated by two user types; an ordinary user (ingineer, expert, or architect) for the damage visual inspection and an administrative user for updating the knowledge and / or for adding or removing the ordinary user. The knowledge acquisition is driven by a hierarchical knowledge model, the Information from investigation reports and those acquired through feedback from expert / engineer questionnaires are part.

Keywords: .disaster, damaged structures, damage assessment, expert system

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14767 The Foucaultian Relationship between Power and Knowledge: Genealogy as a Method for Epistemic Resistance

Authors: Jana Soler Libran

Abstract:

The primary aim of this paper is to analyze the relationship between power and knowledge suggested in Michel Foucault's theory. Taking into consideration the role of power in knowledge production, the goal is to evaluate to what extent genealogy can be presented as a practical method for epistemic resistance. To do so, the methodology used consists of a revision of Foucault’s literature concerning the topic discussed. In this sense, conceptual analysis is applied in order to understand the effect of the double dimension of power on knowledge production. In its negative dimension, power is conceived as an organ of repression, vetoing certain instances of knowledge considered deceitful. In opposition, in its positive dimension, power works as an organ of the production of truth by means of institutionalized discourses. This double declination of power leads to the first main findings of the present analysis: no truth or knowledge can lie outside power’s action, and power is constituted through accepted forms of knowledge. To second these statements, Foucaultian discourse formations are evaluated, presenting external exclusion procedures as paradigmatic practices to demonstrate how power creates and shapes the validity of certain epistemes. Thus, taking into consideration power’s mechanisms to produce and reproduce institutionalized truths, this paper accounts for the Foucaultian praxis of genealogy as a method to reveal power’s intention, instruments, and effects in the production of knowledge. In this sense, it is suggested to consider genealogy as a practice which, firstly, reveals what instances of knowledge are subjugated to power and, secondly, promotes aforementioned peripherical discourses as a form of epistemic resistance. In order to counterbalance these main theses, objections to Foucault’s work from Nancy Fraser, Linda Nicholson, Charles Taylor, Richard Rorty, Alvin Goldman, or Karen Barad are discussed. In essence, the understanding of the Foucaultian relationship between power and knowledge is essential to analyze how contemporary discourses are produced by both traditional institutions and new forms of institutionalized power, such as mass media or social networks. Therefore, Michel Foucault's practice of genealogy is relevant, not only for its philosophical contribution as a method to uncover the effects of power in knowledge production but also because it constitutes a valuable theoretical framework for political theory and sociological studies concerning the formation of societies and individuals in the contemporary world.

Keywords: epistemic resistance, Foucault’s genealogy, knowledge, power, truth

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14766 The Influence of Work Experience on Conflict Management Styles of Organizational Members

Authors: Faris Alghamdi

Abstract:

Identifying which conflict management styles organizational members prefer, and what variables influence these selections, is an essential component of organizational conflict management as well as human resource management, particularly in training and development strategies. This study aims to examine the relationship between work experience and preferred conflict management styles. Utilizing the Rahim Organizational Conflict Inventory- II Form C, data were collected from 109 full-time employees of various organizations in the Eastern province of Saudi Arabia. The Pearson’s correlation coefficient analysis showed a statistically significant relationship between the integrating conflict management style and the length of work experience. Nevertheless, this relationship was negative, not positive as hypothesized.

Keywords: conflict management style, organizational members, work experience

Procedia PDF Downloads 409