Search results for: river basin management
9614 The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company
Authors: Gabriel Jinga, Madalina Dumitru
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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).Keywords: management accounting, change, Romania, contingency and institutional theory
Procedia PDF Downloads 4119613 Sustainability Framework for Water Management in New Zealand's Canterbury Region
Authors: Bryan Jenkins
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Introduction: The expansion of irrigation in the Canterbury region has led to the sustainability limits being reached for water availability and the cumulative effects of land use intensification. The institutional framework under New Zealand’s Resource Management Act was found to be an inadequate basis for managing water at sustainability limits. An alternative paradigm for water management was developed based on collaborative governance and nested adaptive systems. This led to the formulation and implementation of the Canterbury Water Management Strategy. Methods: The nested adaptive system approach was adopted. Sustainability issues were identified at multiple spatial and time scales and defined potential failure pathways for the water resource system. These included biophysical and socio-economic issues such as water availability, cumulative effects on water quality due to land use intensification, projected changes in climate, public health, institutional arrangements, economic outcomes and externalities, and, social effects of changing technology. This led to the derivation of sustainability strategies to address these failure pathways. The collaborative governance approach involved stakeholder participation and community engagement to decide on a regional strategy; regional and zone committees of community and rūnanga (Māori groups) members to develop implementation programmes for the strategy; and, farmer collectives for operational management. Findings: The strategy identified improvements in the efficiency of use of water already allocated was more effective in improving water availability than a reliance on increased storage alone. New forms of storage with less adverse impacts were introduced, such as managed aquifer recharge and off-river storage. Reductions of nutrients from land use intensification by improving management practices has been a priority. Solutions packages for addressing the degradation of vulnerable lakes and rivers have been prepared. Biodiversity enhancement projects have been initiated. Greater involvement of Māori has led to the incorporation of kaitiakitanga (resource stewardship) into implementation programmes. Emerging issues are the need for improved integration of surface water and groundwater interactions, increased use of modelling of water and financial outcomes to guide decision making, and, equity in allocation among existing users as well as between existing and future users. Conclusions: However, sustainability analysis indicates that the proposed levels of management interventions are not sufficient to achieve community targets for water management. There is a need for more proactive recovery and rehabilitation measures. Managing to environmental limits is not sufficient, rather managing adaptive cycles is needed. Better measurement and management of water use efficiency is required. Proposed implementation packages are not sufficient to deliver desired water quality outcomes. Greater attention to targets important to environmental and recreational interests is needed to maintain trust in the collaborative process. Implementation programmes don’t adequately address climate change adaptations and greenhouse gas mitigation. Affordability is a constraint on adaptive capacity of farmers and communities. More funding mechanisms are required to implement proactive measures. The legislative and institutional framework needs to be changed to incorporate water framework legislation, regional sustainability strategies and water infrastructure coordination.Keywords: collaborative governance, irrigation management, nested adaptive systems, sustainable water management
Procedia PDF Downloads 1479612 Circular Economy: Development of Quantitative Material Wastage Management Plan for Effective Waste Reduction in Building Construction Industry
Authors: Kwok Tak Kit
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Combating climate change is becoming a hot topic in various sectors. Building construction and infrastructure sectors contributed a significant proportion of waste and GHGs emissions in the economy of different countries and cities. Many types of research had conducted and discussed the topic of waste management and waste management being a macro-level control is well developed in the building and construction industry. However, there is little research and studies on the micro-level of waste management, “building construction material wastage management,” and fewer reviews about regulatory control in the building construction sector. In this paper, we will focus on the potentialities and importance of material wastage management and review the deficiencies of the current standard to take into account the reduction of material wastage in a systematic and quantitative approach.Keywords: quantitative measurement, material wastage management plan, waste management, uncalculated waste, circular economy
Procedia PDF Downloads 1429611 Earnings Management and Tone Management: Evidence from the UK
Authors: Salah Kayed Kayed, Jessica Hong Yang
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This study investigates, whether earnings management in the audited financial statements is associated with tone management in the narrative sections of the annual report in the UK. Earnings management and narrative disclosure are communication strategies used from managers to communicate with investors or other users. Because earnings management and narrative disclosure stem from managers, they can exploit this by doing manipulation in their earnings, and simultaneously disclosing qualitative text (narrative information) in their reports as a tone of words, which will affect users’ perception, and hence users will be misinformed. The association between earnings and tone management can be explained by the self-serving, through cognitive reference points, theory. The sample period lasts from 2010 to 2015, and the sample comprises all non-financial firms that consider under FTSE 350 in any year during the sample period. A list of words from previous research is used to measure the tone in the narrative sections of the annual report. Because this study focuses on the managerial strategic choice and the subjective issues that come from management, it uses the abnormal tone to capture the managerial discretion on tone, and a number of different discretionary accruals proxies to measure earnings management, where accruals management is considered as a manipulation tool from managers to change the users' perception. This research is motivated to fulfil the literature gap by examining the association between earnings and tone management. Moreover, if firms that apply earnings management use tone management to mislead investors, it is beneficial for investors, policy makers, standard setters, or other users to know whether there is an association between earnings management and tone management. Clearly, we believe that this study is fundamental in the accounting context, where it evaluates the communication strategies that are used in firms' financial reports. Consistent with prior research, it is expected that tone management is positively associated with earnings management. This means that firms that use earnings management have incentives to manipulate in their narrative disclosure through tone of words, to reflect a good perception for users, which will conceal the earnings management techniques used in their reporting.Keywords: earnings management, FTSE 350, narrative disclosure, tone management
Procedia PDF Downloads 2529610 Economics and Management Information Systems: Institute of Management and Technology Enugu a Case Study
Authors: Cletus Agbowo
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Standard principles, rules, regulations, norms and guides are necessities in practice especially in the Economics and management information system Institute of management of and technology (IMT) Enugu a case sturdy as presented by the presenter. Without mincing words, the fundamental bottle neck of management is economics, how to select to engage merger productivity resources to achieve uncountable objectives without tears. Management information system inevitably become bound up in organizational politics because the influence access to a key resource – namely information. Economics and management information can effect who does what to whom, when, where and how in an organization. In great institutions like the Institute of Management and Technology (IMT) Enugu a case study many new information systems require changes in personnel, individual routines that can be painful for those involved and require retraining and additional effort may or may not be compensated. In a nut shell, because management information system potentially change an organization’s structure, culture, business processes, and strategy, there is often considerable resistance to them when they are introduced. The case study have many schools, departments, divisions and units which needs research on economics and management information systems. A system can be defined as a set of interrelated components and / or elements, which reacts with input to produce output. A department in an organization is a system. The researcher is faced to itemize the practical challenges encountered and solution adopted by the Institute Management and Enugu state government.Keywords: economics, information, management, productivity, regulations
Procedia PDF Downloads 3699609 Guard@Lis: Birdwatching Augmented Reality Mobile Application
Authors: Jose A. C. Venancio, Alexandrino J. M. Goncalves, Anabela Marto, Nuno C. S. Rodrigues, Rita M. T. Ascenso
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Nowadays, it is common to find people who are concerned about getting away from the everyday life routine, looking forward to outcome well-being and pleasant emotions. Trying to disconnect themselves from the usual places of work and residence, they pursue different places, such as tourist destinations, aiming to have unexpected experiences. In order to make this exploration process easier, cities and tourism agencies seek new opportunities and solutions, creating routes with diverse cultural landmarks, including natural landscapes and historic buildings. These offers frequently aspire to the preservation of the local patrimony. In nature and wildlife, birdwatching is an activity that has been increasing, both in cities and in the countryside. This activity seeks to find, observe and identify the diversity of birds that live permanently or temporarily in these places, and it is usually supported by birdwatching guides. Leiria (Portugal) is a well-known city, presenting several historical and natural landmarks, like the Lis river and the castle where King D. Dinis lived in the 13th century. Along the Lis River, a conservation process was carried out and a pedestrian route was created (Polis project). This is considered an excellent spot for birdwatching, especially for the gray heron (Ardea cinerea) and for the kingfisher (Alcedo atthis). There is also a route through the city, from the riverside to the castle, which encloses a characterized variety of species, such as the barn swallow (Hirundo rustica), known for passing through different seasons of the year. Birdwatching is sometimes a difficult task since it is not always possible to see all bird species that inhabit a given place. For this reason, a need to create a technological solution was found to ease this activity. This project aims to encourage people to learn about the various species of birds that live along the Lis River and to promote the preservation of nature in a conscious way. This work is being conducted in collaboration with Leiria Municipal Council and with the Environmental Interpretation Centre. It intends to show the majesty of the Lis River, a place visited daily by several people, such as children and families, who use it for didactic and recreational activities. We are developing a mobile multi-platform application (Guard@Lis) that allows bird species to be observed along a given route, using representative digital 3D models through the integration of augmented reality technologies. Guard@Lis displays a route with points of interest for birdwatching and a list of species for each point of interest, along with scientific information, images and sounds for every species. For some birds, to ensure their observation, the user can watch them in loco, in their real and natural environment, with their mobile device by means of augmented reality, giving the sensation of presence of these birds, even if they cannot be seen in that place at that moment. The augmented reality feature is being developed with Vuforia SDK, using a hybrid approach to recognition and tracking processes, combining marks and geolocation techniques. This application proposes routes and notifies users with alerts for the possibility of viewing models of augmented reality birds. The final Guard@Lis prototype will be tested by volunteers in-situ.Keywords: augmented reality, birdwatching route, mobile application, nature tourism, watch birds using augmented reality
Procedia PDF Downloads 1599608 Provision Electronic Management Requirements in Libyan Oil Companies
Authors: Hitham Yami
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This study will focus primarily on assessing the availability requirements of the electronic management of oil companies in Libya, and the mean objectives of the research applying electronic management and make recommendations and steps to approach electronic management. There are limited research and statistical analysis to support electronic management in Libyan companies. The groundwork for the proposed approach is to develop independent variables and the dependent variables to be restructured after it Alntra side of the field and the side to get the data to achieve the desired results and solving the problem faced by the Libyan Oil Corporation. All these strategies are proposed to achieve the goal, and solving Libyan oil installations.Keywords: oil company’s revenue, independent variables, electronic management, Libyan oil corporation
Procedia PDF Downloads 2549607 E-Management and Firm Performance: An Empirical Study in Tunisian Firms
Authors: Khlif Hamadi
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The principal aim of our research is to analyze the impact of the adoption of e-management approach on the performance of Tunisian firms. The method of structural equation was adopted to conduct our exploratory and confirmatory analysis. The results arising from the questionnaire sent to 155 E-managers affirm that the adoption of e-management approach influences the performance of Tunisian firms. The results of the questionnaire show that e-management favors the deployment of ICT usage and contributes enormously to the performance of the modern enterprise. The theoretical and practical implications of the study, as well as directions for future research, are discussed.Keywords: e-management, ICT Deployment, organizational performance, e-manager
Procedia PDF Downloads 3339606 Quality Management in Construction Project
Authors: Harsh Panchal, Saurabh Amrutkar
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Quality management is an essential part of any project that has directly related to the performance of a project. Quality management is depended on multiple factors at different stages in a project, right from time management to construction logistics. A project is a mixture of various components that include iternary management, health and safety, crew productivity, and many more. From the survey conducted, we came to the conclusion that advancement in technology and indigenous approach to any project will result in maximum quality standards and better project performance. In this paper, we discuss various components of the factors above that lead to compromise the quality of a project and how it can be controlled in order to achieve maximum quality assurance using quality planning and total quality management. The paper also focuses on limitations and problems faced in each factor responsible for quality management and to tackle them using techniques and processes based on activities and identifying the sequence, approaching critical path, and duration. The project management concept that deals with the sequence of scope cost time give us an overview regarding the ongoing quality management, in a nutshell, giving us hints to regulate the current procedure for maximum achievable quality. It also deals with the problems faced by engineers that make the mundane work process slow, reducing the quality outcome drastically.Keywords: management, performance, project, quality
Procedia PDF Downloads 1569605 Project Management Tools within SAP S/4 Hana Program Environment
Authors: Jagoda Bruni, Jan Müller-Lucanus, Gernot Stöger-Knes
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The purpose of this article is to demonstrate modern project management approaches in the SAP S/R Hana surrounding a programming environment composed of multiple focus-diversified projects. We would like to propose innovative and goal-oriented management standards based on the specificity of the SAP transformations and customer-driven expectations. Due to the regular sprint-based controlling and management tools' application, it has been data-proven that extensive analysis of productive hours of the employees as much as a thorough review of the project progress (per GAP, per business process, and per Lot) within the whole program, can have a positive impact on customer satisfaction and improvement for projects' budget. This has been a collaborative study based on real-life experience and measurements in collaboration with our customers.Keywords: project management, program management, SAP, controlling
Procedia PDF Downloads 759604 An Investigation on the Perception and Adoption of Terminology Management Applications by the Iranian English Language Translators
Authors: Abdul Amir Hazbavi
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In recent years, there have been increasing requests in the field of translation studies to develop software facilitating the analysis of corpora. One of the specialized tools in that regard are Terminology Management Tools. Briefly explaining, Terminology Management Tools are applications developed to help create and store terminological data in the form which allows for a controlled use of the data. While it has a long history and an established ground in translation market in most parts of the globe, the Iranian translators and translation market still seem to be unaware or unfamiliar with Terminology Management Tools. In order to provide a preview on the perception and adoption of Terminology Management Tools by the Iranian translators, the present survey was carried out among 224 last-year undergraduate Iranian students of English translation at 10 different universities across the country. The study revealed a very low level of adoption and a very high level of willingness to get familiar with and learn about Terminology Management Tools by the Iranian translators.Keywords: translation, translation technology, terminology management tools, terminology management survey
Procedia PDF Downloads 3609603 Framework Development of Carbon Management Software Tool in Sustainable Supply Chain Management of Indian Industry
Authors: Sarbjit Singh
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This framework development explored the status of GSCM in manufacturing SMEs and concluded that there was a significant gap w.r.t carbon emissions measurement in the supply chain activities. The measurement of carbon emissions within supply chains is important green initiative toward its reduction. The majority of the SMEs were facing the problem to quantify the green house gas emissions in its supply chain & to make it a low carbon supply chain or GSCM. Thus, the carbon management initiatives were amalgamated with the supply chain activities in order to measure and reduce the carbon emissions, confirming the GHG protocol scopes. Henceforth, it covers the development of carbon management software (CMS) tool to quantify carbon emissions for effective carbon management. This tool is cheap and easy to use for the industries for the management of their carbon emissions within the supply chain.Keywords: w.r.t carbon emissions, carbon management software, supply chain management, Indian Industry
Procedia PDF Downloads 4569602 The Effects of Lithofacies on Oil Enrichment in Lucaogou Formation Fine-Grained Sedimentary Rocks in Santanghu Basin, China
Authors: Guoheng Liu, Zhilong Huang
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For more than the past ten years, oil and gas production from marine shale such as the Barnett shale. In addition, in recent years, major breakthroughs have also been made in lacustrine shale gas exploration, such as the Yanchang Formation of the Ordos Basin in China. Lucaogou Formation shale, which is also lacustrine shale, has also yielded a high production in recent years, for wells such as M1, M6, and ML2, yielding a daily oil production of 5.6 tons, 37.4 tons and 13.56 tons, respectively. Lithologic identification and classification of reservoirs are the base and keys to oil and gas exploration. Lithology and lithofacies obviously control the distribution of oil and gas in lithological reservoirs, so it is of great significance to describe characteristics of lithology and lithofacies of reservoirs finely. Lithofacies is an intrinsic property of rock formed under certain conditions of sedimentation. Fine-grained sedimentary rocks such as shale formed under different sedimentary conditions display great particularity and distinctiveness. Hence, to our best knowledge, no constant and unified criteria and methods exist for fine-grained sedimentary rocks regarding lithofacies definition and classification. Consequently, multi-parameters and multi-disciplines are necessary. A series of qualitative descriptions and quantitative analysis were used to figure out the lithofacies characteristics and its effect on oil accumulation of Lucaogou formation fine-grained sedimentary rocks in Santanghu basin. The qualitative description includes core description, petrographic thin section observation, fluorescent thin-section observation, cathode luminescence observation and scanning electron microscope observation. The quantitative analyses include X-ray diffraction, total organic content analysis, ROCK-EVAL.II Methodology, soxhlet extraction, porosity and permeability analysis and oil saturation analysis. Three types of lithofacies were mainly well-developed in this study area, which is organic-rich massive shale lithofacies, organic-rich laminated and cloddy hybrid sedimentary lithofacies and organic-lean massive carbonate lithofacies. Organic-rich massive shale lithofacies mainly include massive shale and tuffaceous shale, of which quartz and clay minerals are the major components. Organic-rich laminated and cloddy hybrid sedimentary lithofacies contain lamina and cloddy structure. Rocks from this lithofacies chiefly consist of dolomite and quartz. Organic-lean massive carbonate lithofacies mainly contains massive bedding fine-grained carbonate rocks, of which fine-grained dolomite accounts for the main part. Organic-rich massive shale lithofacies contain the highest content of free hydrocarbon and solid organic matter. Moreover, more pores were developed in organic-rich massive shale lithofacies. Organic-lean massive carbonate lithofacies contain the lowest content solid organic matter and develop the least amount of pores. Organic-rich laminated and cloddy hybrid sedimentary lithofacies develop the largest number of cracks and fractures. To sum up, organic-rich massive shale lithofacies is the most favorable type of lithofacies. Organic-lean massive carbonate lithofacies is impossible for large scale oil accumulation.Keywords: lithofacies classification, tuffaceous shale, oil enrichment, Lucaogou formation
Procedia PDF Downloads 2049601 Constraints on Source Rock Organic Matter Biodegradation in the Biogenic Gas Fields in the Sanhu Depression, Qaidam Basin, Northwestern China: A Study of Compound Concentration and Concentration Ratio Changes Using GC-MS Data
Authors: Mengsha Yin
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Extractable organic matter (EOM) from thirty-six biogenic gas source rocks from the Sanhu Depression in Qaidam Basin in northwestern China were obtained via Soxhlet extraction. Twenty-nine of them were conducted SARA (Saturates, Aromatics, Resins and Asphaltenes) separation for bulk composition analysis. Saturated and aromatic fractions of all the extractions were analyzed by Gas Chromatography-Mass Spectrometry (GC-MS) to investigate the compound compositions. More abundant n-alkanes, naphthalene, phenanthrene, dibenzothiophene and their alkylated products occur in samples in shallower depths. From 2000m downward, concentrations of these compounds increase sharply, and concentration ratios of more-over-less biodegradation susceptible compounds coincidently decrease dramatically. ∑iC15-16, 18-20/∑nC15-16, 18-20 and hopanoids/∑n-alkanes concentration ratios and mono- and tri-aromatic sterane concentrations and concentration ratios frequently fluctuate with depth rather than trend with it, reflecting effects from organic input and paleoenvironments other than biodegradation. Saturated and aromatic compound distributions on the saturates and aromatics total ion chromatogram (TIC) traces of samples display different degrees of biodegradation. Dramatic and simultaneous variations in compound concentrations and their ratios at 2000m and their changes with depth underneath cooperatively justified the crucial control of burial depth on organic matter biodegradation scales in source rocks and prompted the proposition that 2000m is the bottom depth boundary for active microbial activities in this study. The study helps to better curb the conditions where effective source rocks occur in terms of depth in the Sanhu biogenic gas fields and calls for additional attention to source rock pore size estimation during biogenic gas source rock appraisals.Keywords: pore space, Sanhu depression, saturated and aromatic hydrocarbon compound concentration, source rock organic matter biodegradation, total ion chromatogram
Procedia PDF Downloads 1489600 Problems of the Management of Legal Entities of Private Law in Georgia
Authors: Ketevan Kokrashvili, Rusudan Kutateladze, Nino Pailodze
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Importance of management of legal entities under private law of which especially corporate management, as well as looking for ways of its improvement and perfection has become especially relevant in the twenty-first century, which was greatly contributed to by the global economic crisis. Some states have adopted Corporate Governance Codes; the European Union has set to work on a series of directives the main purpose of which is an improvement of corporate governance, provision of greater transparency and implementation of an effective control mechanism. This process is not yet completed, and various problematic issues associated with management of legal persons are still being debated among practitioner experts and scholars. Georgia is not an exception in this regard. The article discusses the legislative gaps, and in some cases, discrepancies having arisen in legal relationships under private law and having caused many practical problems. This especially applies to the management of capital companies.Keywords: business entities, corporate management, capital public management, existing problems, legal discrepancies
Procedia PDF Downloads 2739599 Adopting the Transition Management Model as a Tool for Sustainable Groundwater Management in Nigeria
Authors: Ali Bakari Mohammed
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Transitioning is a continuous process of radical change in a society which involves co-evolution of institutional, technological, socio-cultural, and ecological developments at different scales and levels. Transition management model is a methodology that influences structural change of complex systems over a period (0-30 years) by experimenting and implementing new techniques. A transition management in the context of groundwater is a radical change from the current operate and control system to a next generation integrated and sustainable system that takes into account quality protection and sustained supply into the future. This study evaluates the transition management model in adopting it as a viable tool for the attainment of sustainable groundwater management. The outcome of the evaluation shows that there are three levels (strategic, tactical and operational) of operating the transition management model. At the strategic level, long-term goals for sustainable groundwater management are formulated, at the tactical level activities such as inter institutional networking, negotiation, planning and financing are carried out, and at the operational level, transition experiments and strategic niche management are carried out at the societal level. Overall, different actors and set of activities are required to partake at each management level. The outcome of this paper will provide basis for the implementation of the Sustainable Development Goal (SDG) 6 in Nigeria.Keywords: transition management, groundwater, sustainable management, tool, Nigeria
Procedia PDF Downloads 2619598 The Results of Longitudinal Water Quality Monitoring of the Brandywine River, Chester County, Pennsylvania by High School Students
Authors: Dina L. DiSantis
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Strengthening a sense of responsibility while relating global sustainability concepts such as water quality and pollution to a local water system can be achieved by teaching students to conduct and interpret water quality monitoring tests. When students conduct their own research, they become better stewards of the environment. Providing outdoor learning and place-based opportunities for students helps connect them to the natural world. By conducting stream studies and collecting data, students are able to better understand how the natural environment is a place where everything is connected. Students have been collecting physical, chemical and biological data along the West and East Branches of the Brandywine River, in Pennsylvania for over ten years. The stream studies are part of the advanced placement environmental science and aquatic science courses that are offered as electives to juniors and seniors at the Downingtown High School West Campus in Downingtown, Pennsylvania. Physical data collected includes: temperature, turbidity, width, depth, velocity, and volume of flow or discharge. The chemical tests conducted are: dissolved oxygen, carbon dioxide, pH, nitrates, alkalinity and phosphates. Macroinvertebrates are collected with a kick net, identified and then released. Students collect the data from several locations while traveling by canoe. In the classroom, students prepare a water quality data analysis and interpretation report based on their collected data. The summary of the results from longitudinal water quality data collection by students, as well as the strengths and weaknesses of student data collection will be presented.Keywords: place-based, student data collection, sustainability, water quality monitoring
Procedia PDF Downloads 1509597 A Study on How to Improve PMBOK (Project Management Body of Knowledge) Guidelines Performance by Simulation
Authors: Fatemeh Jaferi, Moslem Parsa, Seyed Mehdi Sajadi
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The project-oriented organizations are more appropriate for sustainable environments. Any effective project-oriented organization should institutionalize its project management processes in such a manner to yield the greatest possible profits. The aim of this paper is to study the relationship between the project management PMBOK guideline (Project Management Body of Knowledge) and simulation technology in project-oriented organizations. The methodology involves using five steps for applying these two tools aimed at enhancing project management processes in the Lorestan Gas Corporation, as one of the project-oriented organization. Results show the implementation of such management approach leads to a 5% performance improvement and using PMBOK can be instrumental in effective delay management. The implementation of the aforementioned improvement package was effective in improving the efficiency of organizational processes; in terms of optimizing the resource utilization that has manifested itself in resource losses and cost reductions.Keywords: project-orientation, processes, PMBOK, optimization, organization, management
Procedia PDF Downloads 3929596 The Changes of the Relationship between Audit Quality and Earnings Management after Financial Crisis
Authors: Chengxuan Geng, Yizhou E
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This paper mainly examines the changes in the relationship between earnings management and audit quality before and after financial crisis in the context of American firms from 2005 to 2010. Based on a sample of 3584 firm year observations, we find that there are changes concerning the relation between accrual-based earnings management and audit quality during the pre-crisis and post-crisis periods. However, the results do not provide enough evidence with regard to the variances in the association between real activities earnings management and audit quality during these two periods.Keywords: audit quality, earnings management, financial crisis, relationship
Procedia PDF Downloads 3289595 A Concept Analysis of Self-Efficacy for Cancer Pain Management
Authors: Yi-Fung Lin, Yuan-Mei Liao
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Background: Pain is common among patients with cancer and is also one of the most disturbing symptoms. As this suffering is subjective, if patients proactively participate in their pain self-management, pain could be alleviated effectively. However, not everyone can carry out self-management very well because human behavior is a product of the cognition process. In this process, we can see that "self-efficacy" plays an essential role in affecting human behaviors. Methods: We used the eight steps of concept analysis proposed by Walker and Avant to clarify the concept of “self-efficacy for cancer pain management.” A comprehensive literature review was conducted for relevant publications that were published during the period of 1977 to 2021. We used several keywords, including self-efficacy, self-management, concept analysis, conceptual framework, and cancer pain, to search the following databases: PubMed, CINAHL, Web of Science, and Embase. Results: We identified three defining attributes for the concept of self-efficacy for cancer pain management, including pain management abilities, confidence, and continuous pain monitoring, and recognized six skills related to pain management abilities: problem-solving, decision-making, resource utilization, forming partnerships between medical professionals and patients, planning actions, and self-regulation. Five antecedents for the concept of self-efficacy for cancer pain management were identified: pain experience, existing cancer pain, pain-related knowledge, a belief in pain management, and physical/mental state. Consequences related to self-efficacy for cancer pain management were achievement of pain self-management, well pain control, satisfying quality of life, and containing motivation. Conclusions: This analysis provides researchers with a clearer understanding of the concept of “self-efficacy for cancer pain management.” The findings presented here provide a foundation for future research and nursing interventions to enhance self-efficacy for cancer pain management.Keywords: cancer pain, concept analysis, self-efficacy, self-management
Procedia PDF Downloads 629594 The Research on Human Resource Management Problem of Turkish Fast Food Company
Authors: Mai Maitiaili Tuerdi
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Turkey is one of the countries in which fast food service is growing increasingly in the world. The emergence of KFC and McDonald's to Turkish market is affecting every aspects of local fast-food services. The Turkey's famous catering companies named "Simit Sarayi" and "Güllüoğlu" are famous for accepting the Western fast food management service and skills in order to increase their market share. Also, they have created their unique management skills in this field. In this paper, through empirical and comparative study method we will analyze the famous Turkish local fast-food companies and western human resource management. We will argue how to create and adapt the human resource management while the company is economically and socially growing.Keywords: human resources management, Turkey, fast food, management
Procedia PDF Downloads 3349593 The Issues of Irrigation and Drainage in Kebbi State and Their Effective Solution for a Sustainable Agriculture in Kebbi State, Nigeria
Authors: Mumtaz Ahmed Sohag, Ishaq Ahmed Sohag
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Kebbi State, located in the Nort-West of Nigeria, is rich in water resources as the major rivers viz. Niger and Rima irrigate a vast majority of land. Besides, there is significant amount of groundwater, which farmers use for agriculture purpose. The groundwater is also a major source of agricultural and domestic water as wells are installed in almost all parts of the region. Although Kebbi State is rich in water, however, there are some pertinent issues which are hampering its agricultural productivity. The low lands (locally called Fadama), has spread out to a vast area. It is inundated every year during the rainy season which lasts from June to September every year. The farmers grow rice during the rainy season when water is standing. They cannot do further agricultural activity for almost two months due to high standing water. This has resulted in widespread waterlogging problem. Besides, the impact of climate change is resulting in rapid variation in river/stream flows. The information about water bodies regarding the availability of water for agricultural and other uses and the behavior of rivers at different flows is seldom available. Furthermore, sediment load (suspended and bedload) is not measured due to which land erosion cannot be countered effectively. This study, carried out in seven different irrigation regions of Kebbi state, found that diversion structures need to be constructed at some strategic locations for the supply of surface water to the farmers. The water table needs to be lowered through an effective drainage system. The monitoring of water bodies is crucial for sound data to help efficient regulation and management of water. Construction of embankments is necessary to control frequent floods in the rivers of Niger and Rima. Furthermore, farmers need capacity and awareness for participatory irrigation management.Keywords: water bodies, floods, agriculture, waterlogging
Procedia PDF Downloads 2279592 Enterprise Risk Management: A Future Outlook
Authors: Ruchi Agarwal, Jake Ansell
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Austerity impacts on all aspects of society. Companies into the future will have to be more capable of dealing with the risks they face. Enterprise Risk Management (ERM) has widely been accepted in recent years as an approach to manage risks within businesses. ERM attempts to tackle risk holistically with gains from opportunities in a managing risk and reduction in the risk of failure. The paper reviews merits and demerits of approaches to risk management in regard to antifragility. A qualitative study has investigated current practices and the problems with ERM implementation by interviewing over 25 chief risk officers and senior management. The findings indicate the gap in ERM description, understanding, and implementation. The paper suggests risk learning and expertise knowledge supports development of effective enterprise risk management by designing systems with inherent resilience.Keywords: risk management, interviews, antifragility, failure
Procedia PDF Downloads 5529591 Biomedical Waste Management an Unsung Hero
Authors: Preeti Madan, Shalini Malhotra, Nirmaljit Kaur, Charoo Hans, VK Sabarwal
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Hospital is one of the most diverse and complex institutions frequented by people from every walk of life without any distinction between age, sex, gender, religion or intellect. This is over and above the normal inhabitant of hospital i.e. doctors, patients, and paramedical staff. The hospital waste generated 85% is non hazardous, 10% infectious and around 5% are non-infectious but hazardous waste. The management of biomedical waste is still in its infancy. There is a lot of confusion with the problems among the generators, operators, decision makers, and general community about the safe management of biomedical waste prompt action initiated to seek new scientific, safe, and cost-effective management of waste.Keywords: biomedical waste, nosocomial infection, waste management, hospitals
Procedia PDF Downloads 4379590 Potential Climate Change Impacts on the Hydrological System of the Harvey River Catchment
Authors: Hashim Isam Jameel Al-Safi, P. Ranjan Sarukkalige
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Climate change is likely to impact the Australian continent by changing the trends of rainfall, increasing temperature, and affecting the accessibility of water quantity and quality. This study investigates the possible impacts of future climate change on the hydrological system of the Harvey River catchment in Western Australia by using the conceptual modelling approach (HBV mode). Daily observations of rainfall and temperature and the long-term monthly mean potential evapotranspiration, from six weather stations, were available for the period (1961-2015). The observed streamflow data at Clifton Park gauging station for 33 years (1983-2015) in line with the observed climate variables were used to run, calibrate and validate the HBV-model prior to the simulation process. The calibrated model was then forced with the downscaled future climate signals from a multi-model ensemble of fifteen GCMs of the CMIP3 model under three emission scenarios (A2, A1B and B1) to simulate the future runoff at the catchment outlet. Two periods were selected to represent the future climate conditions including the mid (2046-2065) and late (2080-2099) of the 21st century. A control run, with the reference climate period (1981-2000), was used to represent the current climate status. The modelling outcomes show an evident reduction in the mean annual streamflow during the mid of this century particularly for the A1B scenario relative to the control run. Toward the end of the century, all scenarios show a relatively high reduction trends in the mean annual streamflow, especially the A1B scenario, compared to the control run. The decline in the mean annual streamflow ranged between 4-15% during the mid of the current century and 9-42% by the end of the century.Keywords: climate change impact, Harvey catchment, HBV model, hydrological modelling, GCMs, LARS-WG
Procedia PDF Downloads 2519589 Amplitude Versus Offset (AVO) Modeling as a Tool for Seismic Reservoir Characterization of the Semliki Basin
Authors: Hillary Mwongyera
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The Semliki basin has become a frontier for petroleum exploration in recent years. Exploration efforts have resulted into extensive seismic data acquisition and drilling of three wells namely; Turaco 1, Turaco 2 and Turaco 3. A petrophysical analysis of the Turaco 1 well was carried out to identify two reservoir zones on which AVO modeling was performed. A combination of seismic modeling and rock physics modeling was applied during reservoir characterization and monitoring to determine variations of seismic responses with amplitude characteristics. AVO intercept gradient analysis applied on AVO synthetic CDP gathers classified AVO anomalies associated with both reservoir zones as Class 1 AVO anomalies. Fluid replacement modeling was carried out on both reservoir zones using homogeneous mixing and patchy saturation patterns to determine effects of fluid substitution on rock property interactions. For both homogeneous mixing and saturation patterns, density (ρ) showed an increasing trend with increasing brine substitution while Shear wave velocity (Vs) decreased with increasing brine substitution. A study of compressional wave velocity (Vp) with increasing brine substitution for both homogeneous mixing and patchy saturation gave quite interesting results. During patchy saturation, Vp increased with increasing brine substitution. During homogeneous mixing however, Vp showed a slightly decreasing trend with increasing brine substitution but increased tremendously towards and at full brine saturation. A sensitivity analysis carried out showed that density was a very sensitive rock property responding to brine saturation except at full brine saturation during homogeneous mixing where Vp showed greater sensitivity with brine saturation. Rock physics modeling was performed to predict diagnostics of reservoir quality using an inverse deterministic approach which showed low shale content and a high degree of shale stiffness within reservoir zones.Keywords: Amplitude Versus Offset (AVO), fluid replacement modelling, reservoir characterization, AVO attributes, rock physics modelling, reservoir monitoring
Procedia PDF Downloads 5199588 Analysis of Solid Waste Management Practices and the Implications for Human Health and the Environment: A Case Study of Kayamandi Informal Settlement
Authors: Peter Iyobosa Asemota
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This study on solid waste management practices addressed aspects of environmental and health impacts resulting from poor management of solid waste. The study was occasioned by the observed rate and volume of illegal and indiscriminate dumping of solid waste materials especially in informal settlements. The main focus of this study was to establish the impact of waste management practices on human health and the environment. The study, therefore, presents a critical analysis of the state of solid waste management in the study area and the implications for human health and the environment. The study was carried out in Kayamandi informal settlement within Stellenbosch municipality. The sustainable management of solid waste is very important in order to minimize the environmental and public health risks associated with improper solid waste management. There is no denying the fact that the problems of waste management will become critical as time goes on because of improper and inefficient waste management practices. Towns and cities exhibit the burdens of waste management which is a characteristics feature of most African cities. The study critically assess the implementation of waste management practices by the residents of the informal settlement; identify the factors affecting management issues in the operation of solid waste management system by the municipality; identify factors militating against the implementation of waste management policies and legislation. Furthermore, a waste assessment study was carried out to assess the generation; composition of the waste stream and also determine the attitudes and behavior of the residents with regard to waste management practices. Findings from the study revealed that Kayamandi is not different from other informal settlements with regards to waste management. People are of the opinion that solid waste management is the sole responsibility of municipal authorities and as such, the government should be responsible for bearing the cost of solid waste management.Keywords: environment, waste, waste composition, waste stream, policy, waste categories, sanitary landfill, waste collection, integrated solid waste management
Procedia PDF Downloads 6839587 Level of Application of Integrated Talent Management According To IBM Institute for Business Value Case Study Palestinian Governmental Agencies in Gaza Strip
Authors: Iyad A. A. Abusahloub
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This research aimed to measure the level of perception and application of Integrated Talent Management according to IBM standards, by the upper and middle categories in Palestinian government institutions in Gaza, using a descriptive-analytical method. Using a questionnaire based on the standards of the IBM Institute for Business Value, the researcher added a second section to measure the perception of integrated talent management, the sample was 248 managers. The SPSS package was used for statistical analysis. The results showed that government institutions in Gaza apply Integrated Talent Management according to IBM standards at a medium degree did not exceed 59.8%, there is weakness in the perception of integrated talent management at the level of 53.6%, and there is a strong correlation between (Integrated Talent Management) and (the perception of the integrated talent management) amounted to 92.9%, and 88.9% of the change in the perception of the integrated talent management is by (motivate and develop, deploy and manage, connect and enable, and transform and sustain) talents, and 11.1% is by other factors. Conclusion: This study concluded that the integrated talent management model presented by IBM with its six dimensions is an effective model to reach your awareness and understanding of talent management, especially that it must rely on at least four basic dimensions out of the six dimensions: 1- Stimulating and developing talent. 2- Organizing and managing talent. 3- Connecting with talent and empowering it. 4- Succession and sustainability of talent. Therefore, this study recommends the adoption of the integrated talent management model provided by IBM to any organization across the world, regardless of its specialization or size, to reach talent sustainability.Keywords: HR, talent, talent management, IBM
Procedia PDF Downloads 789586 Challenges of Effective Management in Tetiary Institutions in Nigeria
Authors: Simon Oga Egboja, Agi Sunday
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The government of Nigeria have invested so much in our tertiary education but the desire qualitative goals and objectives are yet to be achieved because management at all level are not efficient and effective in implementing the desired educational policies and programmes due to some management challenges. This paper investigates some of the major challenges to effective management of tertiary institution in Nigeria some variable that are important to effective management includes political stability, adequate funding, establishment of information system, recruitment and appointment of qualified teachers and condition of service.Keywords: effective management includes political stability, adequate funding, establishment of information system, recruitment and appointment of qualified teachers
Procedia PDF Downloads 2879585 High Techno-Parks in the Economy of Azerbaijan and Their Management Problems
Authors: Rasim M. Alguliyev, Alovsat G. Aliyev, Roza O. Shahverdiyeva
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The paper investigated the role and position of high techno-parks, which is one of the priorities of Azerbaijan. The main objectives, functions and features of the establishment of high-techno parks, as well as organization of the activity of the structural elements, which are the parking complex and their interactions were analyzed. The development, organization and management of high techno-parks were studied. The key features and functions of innovative structures’ management were explained. The need for a comprehensive management system for the development of high-techno parks was emphasized and the major problems were analyzed. In addition, the methods were proposed for the development of information systems supporting decision making in systematic and sustainable management of the parks.Keywords: innovative development, innovation processes, innovation economy, innovation infrastructure, high technology park, efficient management, management decisions, information insurance
Procedia PDF Downloads 461