Search results for: real earning management

Authors: Zohreh Hajiha

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Culture affects the ability of the organization in expressing and achieving the goals. Organizational culture influences the selection of instruments applied in the management of organizations. All the instruments applied in organizations to control, promote and create innovations are influenced by organizational culture. This research studies organizational culture based on the cultural model of Muijen and its relationship with applying management accounting innovations in Iranian listed firms. Management accounting innovations of this study include activity-based costing, activity-based management, balanced scorecard, target costing, standard costing, quality costing, Kaizen costing and dimensions of organizational culture include support orientation, innovation orientation, rules orientation and goal orientation. 105 questionnaires were sent to financial executives of production companies and 73 questionnaires were returned. The findings show that there is a significant difference between organizational culture of firms that have applied management accounting innovations and those which have used these innovations less. Also, dimensions of support orientation and culture goal orientation are the highest in groups that apply management accounting innovations. The findings suggest that proper organization culture could promote the use od management accounting tools in Iranian firms.

Keywords: organizational culture, innovation, management accounting, muijen model

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Authors: Tien-Li Chang, Huang-Chi Huang, Zhao-Chi Chen, Wun-Yi Chen

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The droplet-based microfluidic are used as micro-reactors for chemical and biological assays. Hence, the precise addition of reagents into the droplets is essential for this function in the scope of lab-on-a-chip applications. To obtain the characteristics (size, velocity, pressure, and frequency of production) of droplets, this study describes an integrated on-chip method of real-time signal detection. By controlling and manipulating the fluids, the flow behavior can be obtained in the droplet-based microfluidics. The detection method is used a type of infrared sensor. Through the varieties of droplets in the microfluidic devices, the real-time conditions of velocity and pressure are gained from the sensors. Here the microfluidic devices are fabricated by polydimethylsiloxane (PDMS). To measure the droplets, the signal acquisition of sensor and LabVIEW program control must be established in the microchannel devices. The devices can generate the different size droplets where the flow rate of oil phase is fixed 30 μl/hr and the flow rates of water phase range are from 20 μl/hr to 80 μl/hr. The experimental results demonstrate that the sensors are able to measure the time difference of droplets under the different velocity at the voltage from 0 V to 2 V. Consequently, the droplets are measured the fastest speed of 1.6 mm/s and related flow behaviors that can be helpful to develop and integrate the practical microfluidic applications.

Keywords: microfluidic, droplets, sensors, single detection

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Authors: Pengfei Meng, Shuangcheng Jia, Qian Li

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We proposed a real-time high-precision semantic segmentation network based on a multi-resolution feature fusion module, the auxiliary feature extracting module, upsampling module, and atrous spatial pyramid pooling (ASPP) module. We designed a feature fusion structure, which is integrated with sufficient features of different resolutions. We also studied the effect of side-branch structure on the network and made discoveries. Based on the discoveries about the side-branch of the network structure, we used a side-branch auxiliary feature extraction layer in the network to improve the effectiveness of the network. We also designed upsampling module, which has better results than the original upsampling module. In addition, we also re-considered the locations and number of atrous spatial pyramid pooling (ASPP) modules and modified the network structure according to the experimental results to further improve the effectiveness of the network. The network presented in this paper takes the backbone network of Bisenetv2 as a basic network, based on which we constructed a network structure on which we made improvements. We named this network deep multiple-resolution bilateral networks for real-time, referred to as DMBR-Net. After experimental testing, our proposed DMBR-Net network achieved 81.2% mIoU at 119FPS on the Cityscapes validation dataset, 80.7% mIoU at 109FPS on the CamVid test dataset, 29.9% mIoU at 78FPS on the COCOStuff test dataset. Compared with all lightweight real-time semantic segmentation networks, our network achieves the highest accuracy at an appropriate speed.

Keywords: multi-resolution feature fusion, atrous convolutional, bilateral networks, pyramid pooling

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Authors: Li Yu, Chenlu Jiao, Hongrun Xin, Yan Wang, Kaiyang Wang

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In order to study the impact of various factors on the housing price, we propose to build different prediction models based on deep learning to determine the existing data of the real estate in order to more accurately predict the housing price or its changing trend in the future. Considering that the factors which affect the housing price vary widely, the proposed prediction models include two categories. The first one is based on multiple characteristic factors of the real estate. We built Convolution Neural Network (CNN) prediction model and Long Short-Term Memory (LSTM) neural network prediction model based on deep learning, and logical regression model was implemented to make a comparison between these three models. Another prediction model is time series model. Based on deep learning, we proposed an LSTM-1 model purely regard to time series, then implementing and comparing the LSTM model and the Auto-Regressive and Moving Average (ARMA) model. In this paper, comprehensive study of the second-hand housing price in Beijing has been conducted from three aspects: crawling and analyzing, housing price predicting, and the result comparing. Ultimately the best model program was produced, which is of great significance to evaluation and prediction of the housing price in the real estate industry.

Keywords: deep learning, convolutional neural network, LSTM, housing prediction

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Authors: Safa Lazzem, Faouzi Jilani

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The aim of this research is to investigate the impact of diversification strategy on the nature of the relationship between leverage and accrual-based earnings management through panel-estimation techniques based on a sample of 162 nonfinancial French firms indexed in CAC All-Tradable during the period from 2006 to 2012. The empirical results show that leverage increases encourage managers to manipulate earnings management. Our findings prove that the diversification strategy provides the needed context for this accounting practice to be possible in highly diversified firms. In addition, the results indicate that diversification moderates the relationship between leverage and accrual-based earnings management by changing the nature and the sign of this relationship.

Keywords: diversification, earnings management, leverage, panel-estimation techniques

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Authors: Niloofar Ashktorab, Negar Ashktorab

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Oil exports fund nearly half of Iran’s government expenditures, since many years other countries have been imposed different sanctions against Iran. Sanctions that primarily target Iran’s key energy sector have harmed Iran’s economy. The strategic effects of sanctions might be reduction as Iran adjusts to them economically. In this study, we evaluate the impact of oil price and sanctions against Iran on food commodity prices by using panel data method. Here, we find that the food commodity prices, the oil price and real exchange rate are stationary. The results show positive effect of oil price changes, real exchange rate and sanctions on food commodity prices.

Keywords: oil price, food basket, sanctions, panel data, Iran

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Authors: Emmanuel U. Oleka, Anil Khanal, Gary L. Lebby, Ali R. Osareh

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Synchrophasor technology is fast being deployed in electric power grids all over the world and is fast changing the way the grids are managed. This trend is to continue until the entire power grids are fully connected so they can be monitored and controlled in real-time. Much achievement has been made in the synchrophasor technology development and deployment, and much more are yet to be achieved. Real-time power grid control and protection potentials of synchrophasor are yet to be explored. It is of necessity that researchers keep in view the various challenges that still need to be overcome in expanding the frontiers of synchrophasor technology. This paper outlines the major challenges that should be dealt with in order to achieve the goal of total power grid visualization, monitoring and control using synchrophasor technology.

Keywords: electric power grid, grid visualization, phasor measurement unit, synchrophasor

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Authors: Hossein Nikandam Kermanshah, Babak Samavatian, Akbar Hemmati Sabet, Mohammad Ahmadpanah

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This is a quasi-experimental study that has been conducted in order to compare the effectiveness of social skills training and stress management training on self-esteem and aggression in first grade high school students. Forty-five people were selected from research community and were put randomly in there groups of social skills training, stress management training and control ones. Collecting data tools in this study was devise, self-esteem and AGQ aggression questionnaire. Self-esteem and aggression questionnaires has been conducted as the pre-test and post-test. Social skills training and stress management groups participated in eight 1.5 hour session in a week. But control group did not receive any therapy. For descriptive analysis of data, statistical indicators like mean, standard deviation were used, and in inferential statistics level multi variable covariance analysis have been used. The finding result show that group training social skills and stress management is significantly effective on the self-esteem and aggression, there is a meaningful difference between training social skills and stress management on self-esteem that the preference is with group social skills training, in the difference between group social skills training and stress management on aggression, the preference is with group stress management.

Keywords: social skill training, stress management training, self-esteem aggression, psychological sciences

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Authors: Likewin Thomas, M. V. Manoj Kumar, B. Annappa

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Traditional execution process follows the path of execution drawn by the process analyst without observing the behaviour of resource and other real-time constraints. Identifying process model, predicting the behaviour of resource and recommending the optimal path of execution for a real time process is challenging. The proposed AlfyMiner: αyM iner gives a new dimension in process execution with the novel techniques Process Model Analyser: PMAMiner and Resource behaviour Analyser: RBAMiner for recommending the probable path of execution. PMAMiner discovers next probable activity for currently executing activity in an online process using variant matching technique to identify the set of next probable activity, among which the next probable activity is discovered using decision tree model. RBAMiner identifies the resource suitable for performing the discovered next probable activity and observe the behaviour based on; load and performance using polynomial regression model, and waiting time using queueing theory. Based on the observed behaviour αyM iner recommend the probable path of execution with; next probable activity and the best suitable resource for performing it. Experiments were conducted on process logs of CoSeLoG Project1 and 72% of accuracy is obtained in identifying and recommending next probable activity and the efficiency of resource performance was optimised by 59% by decreasing their load.

Keywords: cross-organization process mining, process behaviour, path of execution, polynomial regression model

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Authors: Ratri Werdiningtyas, Yongping Wei, Andrew Western

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This paper contributes to on-going attempts at bringing together land, water and environmental policy in catchment management. A tension remains in defining the boundaries of policy integration. Most of Integrated Water Resource Management is valued as rhetoric policy. It is far from being achieved on the ground because the socio-ecological system has not been understood and developed into complete and coherent problem representation. To clarify the feature of integration, this article draws on institutional fit for public policy integration and uses these insights in an empirical setting to identify the mechanism that can facilitate effective public integration for catchment management. This research is based on the journey of Victoria’s government from 1890-2016. A total of 274 Victorian Acts related to land, water, environment management published in those periods has been investigated. Four conditions of integration have been identified in their co-evolution: (1) the integration policy based on reserves, (2) the integration policy based on authority interest, (3) policy based on integrated information and, (4) policy based coordinated resource, authority and information. Results suggest that policy coordination among their policy instrument is superior rather than policy integration in the case of catchment management.

Keywords: catchment management, co-evolution, policy integration, phase

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Authors: Adelina Vrancianu

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The problem of artificial real accession will be analyzed in this study both in terms of old and current Civil Code provisions and in terms of comparative law, European legal and Canadian systems. The current Civil Code from 2009 has brought new changes about the application and solutions regarding artificial real accession. The hypothesis in which a person is making works with his own materials on the real estate belonging to another person is developed and analyzed in detail from national and international point of view in relation with the good faith. The scope of this analysis is to point out what are the changes issued from case-law and which ones are new, inspired from other law systems in regard to the good/bad faith. The new civil code has promoted a definition for this notion. Is this definition a new one inspired from the comparative law or is it inspired from the case-law? Is it explained for every case scenario of accession or is a general notion? The study tries to respond to these questions and to present the new aspects in the area. has reserved a special place for the situation of execution of works with own materials exceeding the border with violation of another’s right of property, where the variety of solutions brings into discussion the case of expropriation for private interest. The new Civil Code is greatly influenced by the Civil Code from Quebec in comparison with the old code of French influence. The civil reform was needed and has brought into attention new solutions inspired from the Canadian system which has mitigated the permanent conflict between the constructor and the immovable owner.

Keywords: accession, good faith, new civil code, comparative law

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Authors: Antony Thomas Vanchipurrakkal

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Common property resource like fisheries is conserved and managed by fishermen with the help of Local Ecological Knowledge system. Various forms of Social and Ecological elements adapted to formularize management of Chakara fishery. This study tries for a better understanding of elements involved in fishery management in India, such traditional knowledge system practicing within the fishing communities for management and conservation of the marine resources. Participatory Rural Appraisal technique is applied to seize the traditional knowledge system in central Kerala coastal region, India. Socio-Ecological Analysis framework is used for the study. This paper discusses that traditional knowledge systems of chakara fishery and discloses need for inclusive governance system. The paper also discusses adaptation of different elements of the ecological, biological and institutional knowledge system in local ecological knowledge for sustain the fishery. A framework is formulized based on elements operating in chakara fishery management.

Keywords: common property, fisheries, India, local ecological knowledge, management

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Authors: Eduardo Rodrigues, Gisela Mendes, José M. Torres, José E. Sousa

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In the sequence of the liberalisation of the electricity sector a progressive engagement of consumers has been considered and targeted by sector regulatory policies. With the objective of promoting market competition while protecting consumers interests, by transferring some of the upstream benefits to the end users while reaching a fair distribution of system costs, different market models to value consumers’ demand flexibility at the energy community level are envisioned. Local Energy and Flexibility Markets (LEFM) involve stakeholders interested in providing or procure local flexibility for community, services and markets’ value. Under the scope of DOMINOES, a European research project supported by Horizon 2020, the local market concept developed is expected to: • Enable consumers/prosumers empowerment, by allowing them to value their demand flexibility and Distributed Energy Resources (DER); • Value local liquid flexibility to support innovative distribution grid management, e.g., local balancing and congestion management, voltage control and grid restoration; • Ease the wholesale market uptake of DER, namely small-scale flexible loads aggregation as Virtual Power Plants (VPPs), facilitating Demand Response (DR) service provision; • Optimise the management and local sharing of Renewable Energy Sources (RES) in Medium Voltage (MV) and Low Voltage (LV) grids, trough energy transactions within an energy community; • Enhance the development of energy markets through innovative business models, compatible with ongoing policy developments, that promote the easy access of retailers and other service providers to the local markets, allowing them to take advantage of communities’ flexibility to optimise their portfolio and subsequently their participation in external markets. The general concept proposed foresees a flow of market actions, technical validations, subsequent deliveries of energy and/or flexibility and balance settlements. Since the market operation should be dynamic and capable of addressing different requests, either prioritising balancing and prosumer services or system’s operation, direct procurement of flexibility within the local market must also be considered. This paper aims to highlight the research on the definition of suitable DR models to be used by the Distribution System Operator (DSO), in case of technical needs, and by the retailer, mainly for portfolio optimisation and solve unbalances. The models to be proposed and implemented within relevant smart distribution grid and microgrid validation environments, are focused on day-ahead and intraday operation scenarios, for predictive management and near-real-time control respectively under the DSO’s perspective. At local level, the DSO will be able to procure flexibility in advance to tackle different grid constrains (e.g., demand peaks, forecasted voltage and current problems and maintenance works), or during the operating day-to-day, to answer unpredictable constraints (e.g., outages, frequency deviations and voltage problems). Due to the inherent risks of their active market participation retailers may resort to DR models to manage their portfolio, by optimising their market actions and solve unbalances. The interaction among the market actors involved in the DR activation and in flexibility exchange is explained by a set of sequence diagrams for the DR modes of use from the DSO and the energy provider perspectives. • DR for DSO’s predictive management – before the operating day; • DR for DSO’s real-time control – during the operating day; • DR for retailer’s day-ahead operation; • DR for retailer’s intraday operation.

Keywords: demand response, energy communities, flexible demand, local energy and flexibility markets

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Authors: Teimuraz Manjapharashvili, Ketevani Manjaparashvili

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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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Authors: Shorena Tsiklauri

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Out-migration is an important issue for Georgia as well as since independence has loosed due to emigration one fifth of its population. During Soviet time out-migration from USSR was almost impossible and one of the most important instruments in regulating population movement within the Soviet Union was the system of compulsory residential registrations, so-called “propiska”. Since independent here was not any regulation for migration from Georgia. The majorities of Georgian migrants go abroad by tourist visa and then overstay, becoming the irregular labor migrants. The official statistics on migration published for this period was based on the administrative system of population registration, were insignificant in terms of numbers and did not represent the real scope of these migration movements. This paper discusses the data quality and methodology of migration statistics in Georgia and we are going to answer the questions: what is the real reason of increasing immigration flows according to the official numbers since 2000s?

Keywords: data quality, Georgia, methodology, migration

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Authors: Radek Malinský, Ivan Jelínek

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The current web has become a modern encyclopedia, where people share their thoughts and ideas on various topics around them. Such kind of encyclopedia is very useful for other people who are looking for answers to their questions. However, with the growing popularity of social networking and blogging and ever expanding network services, there has also been a growing diversity of technologies along with different structure of individual websites. It is, therefore, difficult to directly find a relevant answer for a common Internet user. This paper presents a web application for the real-time end-to-end analysis of selected Internet trends; where the trend can be whatever the people post online. The application integrates fully configurable tools for data collection and analysis using selected webometric algorithms, and for its chronological visualization to user. It can be assumed that the application facilitates the users to evaluate the quality of various products that are mentioned online.

Keywords: Trend, visualizer, web analysis, web 2.0.

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Authors: Tharaki S. Hettiarachchi

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Sustainable construction has gained massive attention in the present world as the construction industry is highly responsible for carbon emissions and other types of unsustainable practices. Yet, the construction industry has not been able to completely attain sustainable goals. Therefore, the present study aims to identify the extent to which sustainability has been considered within the scope of construction project management and to analyze the challenges, gaps, and constraints associated. Accordingly, this study develops a sustainable framework to integrate in construction project management. In accomplishing the research aim, this research integrates a qualitative approach while relying on secondary data sources. The data shall be then analyzed with the use of a systematic literature review (SLR) method while following the PRISMA (2020) guideline and represented in a statistical form. The outcomes of this study may become highly significant in identifying the nature of the existing sustainable frameworks associated with construction project management scopes and to develop a new framework to integrate in order to enhance the effectiveness of sustainable applications in construction management. The outcomes of this research may benefit present and future construction professionals and academicians to organize sustainable construction-related knowledge in a useful way to apply in practical implementation for effective project management. Overall, this study directs present and future construction professionals toward an advanced construction project management mechanism.

Keywords: construction, framework development, project management, sustainability

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Authors: Arjmand Khaliq, Pemra Sohaib

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There is increasing trend of use of smart devices in the present age. The growth of computing techniques and advancement in hardware has also brought the use of sensors and smart devices to a high degree during the course of time. So use of smart devices for control, management communication and optimization has become very popular. This paper gives proposed methodology which involves sensing and switching unite for load, two way communications between utility company and smart phones of consumers using cellular techniques and price signaling resulting active participation of user in energy management .The goal of this proposed control methodology is active participation of user in energy management with accommodation of renewable energy resource. This will provide load adjustment according to consumer’s choice, increased security and reliability for consumer, switching of load according to consumer need and monitoring and management of energy.

Keywords: cellular networks, energy management, renewable energy source, smart grid technology

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Authors: Suppara Charoenpoom

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This study focuses on 1) a good-quality management procedures of buildings and environment in schools 2) designing the management procedures and 3) creating an operation manual for the procedures. This study is the combination of qualitative and quantitative research method. Populations in the research were 83 deans and directors of primary and secondary schools from the 10th educational district in Samut Songkram. Sample group was selected from the voluntary deans and directors. There were 14 participants in sample group. Research tools in this study were divided into 2 categories. The first one was data-collecting tools, which were in-depth interview and questionnaires. The second one was the designing tools to help creating management procedures: quality business, quality work procedure and key quality indicator of each activity in schools. All data were analyzed by mean and standard deviation. The result from this study has found out 1 effective process of building and environment management for basic education schools which is called Quality Business Process (QBP) and 7 Quality Work Procedures (QWP). In terms of academic feasibility checkup by experts, the research had shown that new design of building and environment management was approved unanimously. It means that new process of building and environment management in schools works very well and can be adapted. After examining the possibility of management process being used in schools by calculating the mean value among sample group (14 school deans and directors), the mean value was between 0.64-1.00. It means that the new design of building and environment management can be operated effectively in schools. For the satisfaction part, deans and school directors gave the satisfaction score in the highest level (Mean = 4.7372, S.D. = 0.4385).

Keywords: buildings, environment, procedures, quality management

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Authors: V. Jaime Contreras, S. Iliana Nunez, S. Mario Sanchez

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Inside a manufacturing facility, we can find innumerable automatic and manual operations, all of which are relevant to the production process. Some of these processes add more value to the products more than others. Manual operations tend to add value to the product since they can be found in the final assembly area o final operations of the process. In this areas, where a mistake or accident can increase the cost of waste exponentially. To reduce or mitigate these costly mistakes, one approach is to rely on automation to eliminate the operator from the production line - requires a hefty investment and development of specialized machinery. In our approach, the center of the solution is the operator through sufficient and adequate instrumentation, real-time reporting and ergonomics. Efficiency and reduced cycle time can be achieved thorough the integration of Internet-of-Things (IoT) ready technologies into assembly operations to enhance the ergonomics of the workstations. Augmented reality visual aids, RFID triggered personalized workstation dimensions and real-time data transfer and reporting can help achieve these goals. In this case study, a standard work cell will be used for real-life data acquisition and a simulation software to extend the data points beyond the test cycle. Three comparison scenarios will run in the work cell. Each scenario will introduce a dimension of the ergonomics to measure its impact independently. Furthermore, the separate test will determine the limitations of the technology and provide a reference for operating costs and investment required. With the ability, to monitor costs, productivity, cycle time and scrap/waste in real-time the ROI (return on investment) can be determined at the different levels to integration. This case study will help to show that ergonomics in the assembly lines can make significant impact when IoT technologies are introduced. Ergonomics can effectively reduce waste and increase productivity with minimal investment if compared with setting up to custom machine.

Keywords: augmented reality visual aids, ergonomics, real-time data acquisition and reporting, RFID triggered workstation dimensions

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Authors: Franziska Schaefer, Marlene Kuhn, Heiner Otten

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In the very near future, digitization will be the main challenge a company has to master to survive in a highly competitive market. Developing the right transformation strategy by considering all relevant aspects determines the success or failure of a company. Especially the digital focus on the customer plays a key role in creating sustainable competitive advantages, also leading to new tasks within the quality management. Therefore, quality management needs to be particularly addressed to support the upcoming digital change. In this paper, we present an analysis of existing digital transformation approaches and derive a transformation strategy from a quality management perspective. We identify and classify different transformation dimensions and assess their relevance to quality management tasks, resulting in a quality-adapted digital transformation model. Furthermore, we introduce applicable and customized quality management methods to support the presented digital transformation tasks. With our developed model we provide a digital transformation guideline from a quality perspective to master future disruptive changes.

Keywords: digital transformation, digitization, quality management, strategy

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Authors: Qier Wu, Issam Takla, Thomas Rougelot, Nicolas Burlion

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In the framework of French underground disposal of intermediate level radioactive wastes, concrete is widely used as a construction material for containers and tunnels. Drying shrinkage is one of the most disadvantageous phenomena of concrete structures. Cracks generated by differential shrinkage could impair the mechanical behavior, increase the permeability of concrete and act as a preferential path for aggressive species, hence leading to an overall decrease in durability and serviceability. It is of great interest to understand the drying shrinkage phenomenon in order to predict and even to control the strains of concrete. The question is whether the results obtained from laboratory samples are in accordance with the measurements on a real structure. Another question concerns the influence of reinforcement on drying shrinkage of concrete. As part of a global project with Andra (French National Radioactive Waste Management Agency), the present study aims to experimentally investigate the scale effect as well as the influence of reinforcement on the development of drying shrinkage of two high performance concretes (based on CEM I and CEM V cements, according to European standards). Various sizes of samples are chosen, from ordinary laboratory specimens up to real-scale specimens: prismatic specimens with different volume-to-surface (V/S) ratios, thin slices (thickness of 2 mm), cylinders with different sizes (37 and 160 mm in diameter), hollow cylinders, cylindrical columns (height of 1000 mm) and square columns (320×320×1000 mm). The square columns have been manufactured with different reinforcement rates and can be considered as mini-structures, to approximate the behavior of a real voussoir from the waste disposal facility. All the samples are kept, in a first stage, at 20°C and 50% of relative humidity (initial conditions in the tunnel) in a specific climatic chamber developed by the Laboratory of Mechanics of Lille. The mass evolution and the drying shrinkage are monitored regularly. The obtained results show that the specimen size has a great impact on water loss and drying shrinkage of concrete. The specimens with a smaller V/S ratio and a smaller size have a bigger drying shrinkage. The correlation between mass variation and drying shrinkage follows the same tendency for all specimens in spite of the size difference. However, the influence of reinforcement rate on drying shrinkage is not clear based on the present results. The second stage of conservation (50°C and 30% of relative humidity) could give additional results on these influences.

Keywords: concrete, drying shrinkage, mass evolution, reinforcement, scale effect

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Authors: Guoyu Lin

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This paper explores the role investor sentiment plays in the relationship between analyst forecast dispersion and stock returns. With short sale constraints, stock prices are determined by the optimistic investors. During the high sentiment periods when investors suffer more from psychological bias, there are more optimistic investors. This is the first paper to document that following the high sentiment periods, stocks with the most analyst forecast dispersion are overpriced, earning significantly negative returns, while those with the least analyst forecast dispersion are not overpriced as the degree of belief dispersion is low. However, following the low sentiment periods, both are not overpriced. A portfolio which longs the least dispersed stocks and shorts the most dispersed stocks yields significantly positive returns only following the high sentiment periods. My findings can potentially reconcile the puzzling risk effect and mispricing effect in the literature. The risk (mispricing) effect suggests a positive (negative) relation between analyst forecast dispersion and future stock returns. Presumably, the magnitude of the mispricing effect depends on the proportion of irrational investors and their bias, which is positively related to investor sentiment. During the high sentiment period, the mispricing effect takes over and the overall effect is negative. During the low sentiment period, the percentage of irrational investors is mediate, and the mispricing effect and the risk effect counter each other, leading to insignificant relation.

Keywords: analyst forecast dispersion, short-sale constraints, investor sentiment, stock returns

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Authors: Malki Nadia Fatima Zahra, Kellal Cheimaa, Brahimi Houria

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Aim of the study is to show the role of total Quality Management on firm performance; the research relied on the views of sample managers working in the Marinel pharmaceutical company. The research aims to achieve many objectives, including increasing awareness of the concepts of Total Quality Management on Firm Performance, especially in the manufacturing firm, providing a future vision of the possibility of success, and the actual application of the Principles of Total Quality Management in the manufacturing company. The research adopted a default model was built after a review and analysis of the literature review in the context of one hypothesis main points at the origin of a group of sub-hypotheses. The research presented a set of conclusions, and the most important of these conclusions was there is a relationship between the Principles of TQM and Firm Performance.

Keywords: total quality management, TQM dimension, firm performance, strategies

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Authors: Reisy Tane

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Asthma is the common health problems in adolescents. Self-management is one way to improve health status in adolescent with asthma. Mobile technology has the potential to improve self-management in adolescents with asthma. Objective: the aim of this study to determine the effectiveness of using the mobile technology Asthma Action Plan to improve self management. Method: this study is Systematic review approach using PRISM template. The literature search started on first September 2017 by using electronic data Pro Quest and Google Scholars with keywords ‘Mobile AAP’ and ‘Adolescent Asthma’. Results and Conclusion: M-AAP is effective to improve adolescent self-management with asthma because it is easy to use and provide information appropriately. The improvement of self-management in teenagers will enhance the quality of life of adolescents with asthma. The recommendation of this study is the addition of parental control content in the application appropriate with Family Centered Care (FCC) philosophy on pediatric nursing. In addition, it is expected the development of applications for other chronic diseases such as diabetes mellitus and congestive heart failure.

Keywords: asthma, mobile AAP, adolescent, self-management

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Authors: Olakunle Felix Adekunle

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Risk management is recognised as an essential tool to tackle the inevitable uncertainty associated with business and projects at all levels. But it frequently fails to meet expectations, with projects continuing to run late, over budget or under performing, and business is not gaining the expected benefits. The evident disconnect which often occurs between strategic vision and tactical project delivery typically arises from poorly defined project objectives and inadequate attention to the proactive management of risks that could affect those objectives. One of the main failings in the traditional approach to risk management arises from a narrow focus on the downside, restricted to the technical or operational field, addressing tactical threats to processes, performance or people. This shortcoming can be overcome by widening the scope of risk management to encompass both strategic risks and upside opportunities, creating an integrated approach which can bridge the gap between strategy and tactics. Integrated risk management addresses risk across a variety of levels in the organisation, including strategy and tactics, and covering both opportunity and threat. Effective implementation of integrated risk management can produce a number of benefits to the organisation which are not available from the typical limited-scope risk process. This paper explores how to expand risk management to deliver strategic advantage while retaining its use as a tactical tool.

Keywords: risk management, success, organization, strategy, project, tactis, vision

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Authors: Masoud Shahmanzari

Abstract:

The aim of this paper is to present a Variable Neighborhood Search (VNS) with Tabu Search (TS) conditions for the Roaming Salesman Problem (RSP). The RSP is a special case of the well-known traveling salesman problem (TSP) where a set of cities with time-dependent rewards and a set of campaign days are given. Each city can be visited on any day and a subset of cities can be visited multiple times. The goal is to determine an optimal campaign schedule consist of daily open/closed tours that visit some cities and maximizes the total net benefit while respecting daily maximum tour duration constraints and the necessity to return campaign base frequently. This problem arises in several real-life applications and particularly in election logistics where depots are not fixed. We formulate the problem as a mixed integer linear programming (MILP), in which we capture as many real-world aspects of the RSP as possible. We also present a hybrid metaheuristic algorithm based on a VNS with TS conditions. The initial feasible solution is constructed via a new matheuristc approach based on the decomposition of the original problem. Next, this solution is improved in terms of the collected rewards using the proposed local search procedure. We consider a set of 81 cities in Turkey and a campaign of 30 days as our largest instance. Computational results on real-world instances show that the developed algorithm could find near-optimal solutions effectively.

Keywords: optimization, routing, election logistics, heuristics

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Authors: Radmila Hajkova, Jiri Palecek, Hana Malachova, Alena Oulehlova

Abstract:

Ensuring of continuity of business is the basic strategy of every company. Continuity of organization activities includes comprehensive procedures that help in solving unexpected situations of natural and anthropogenic character (for example flood, blaze, economic situations). Planning of continuity operations is a process that helps identify critical processes and implement plans for the security and recovery of key processes. The aim of this article demonstrates application of system approach to managing business continuity called business continuity management systems in military issues. This article describes the life cycle of business continuity management which is based on the established cycle PDCA (plan-do-check-act). After this is carried out by activities which are making by the University of Defence during activation of forces and means of the Integrated rescue system in case of emergencies - accidents at a nuclear power plant in Czech republic. Activities of various stages of deployment earmarked forces and resources are managed and evaluated by using MCMS application (military continuity management system).

Keywords: business continuity management system, emergency management, military, nuclear safety

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Authors: Zahid Ahmad, Samia Yousaf

Abstract:

The main purpose of this study is to evaluate and assess the financial position, operating performance, and recent outlook of the companies. This study investigates the impact of capital structure, dividend policy and sustainability on the value of firms of textile spinning sector of Pakistan which is listed on Pakistan stock exchange. The panel data technique has been applied to this group of textile sector which is textile spinning. This study covers the last ten years of time period. All the data related to the variables have been collected from the annual reports and financial statements of the textile sector firms. There are differently related determinants to measure the capital structure which are fixed assets turnover ratio, debt ratio, equity ratio, debt to equity ratio, assets tangibility, and shareholder’s equity. Dividend policy is being measured by two determinants which are earning per share (EPS) and dividend payout ratio. Sustainability is being measured by three suitable factors which are sales growth, gross profit margin ratio and firm size. These are three independent variables and their determinants of this study. Value of firm is measured through the return on asset (ROA). Capital structure is at the top of the list among all the three variables. According to the results of this research work, somewhere all the three variables generates positive and significant effect on the firm’s performance and its growth.

Keywords: capital structure, dividend policy, panel data, sustainability

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Authors: Muna Slehat

Abstract:

Jordan is endowed with over 14,500 productive archaeological sites and also a wealth of heritage sites that need to be protected from the pressing threat of destruction and damage. Archaeological sites in Jordan face significant threats, including insensitive development, urbanization, pollution, tourism, and vandalism, therefore an effective management plan is a key element, not only for the conservation of this heritage, but also to address issues such as tourism and sustainable development. This study highlights the obstacles that confront the management of the archaeological and tourism sites in Jordan, prior to and after the launch of the Strategies for Management of Jordan’s Archaeological Heritage by the Department of Antiquities (DoA) 2007-2010 and 2014-2018, as well as the establishment of the Directorate of the Management of Archaeological Sites in 2010, and instructions for the proper use of tourism sites, 2014, by the Ministry of Tourism and Antiquities (MoTA). The study has revealed that the management of the archaeological and tourism sites under the pretext of improvement of services for tourists and visitors to Jordan would allow access to so-called polarization tourism and facilitate tourism development that would be sustainable economically and provide attractive returns. The data required have been collected through conducting interviews with 18 specialists. The main findings of the study are that management is new in Jordan, and has become a vital and dynamic force in Jordan after 2000 but that there have also been many mistakes, with sustainability of the sites being ignored and a lack of awareness among local communities surrounding these sites. Management of the sites has also suffered from a lack of organizational vision, with no instructions for practical application and no legislative provisions which cater for the efficient management of the sites. All of this needs to be amended to remove gaps, overlaps and ambiguities, so that the authorities responsible for the rehabilitation and promotion, development and management of these sites can overcome the problems, such as lack of human resources (specialists) and financial resources.

Keywords: Jordan, management, archaeological sites, tourism, challenges

Procedia PDF Downloads 310