Search results for: business process modeling standards

Authors: Narges Solaymani

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medical training of patients. Nursing is a very important profession in the societies of the world. Although in the past, all caregivers of the sick and disabled were called nurses, nowadays, a nurse is a person who has a university education in this field. There are nurses in bachelor's, master's, and doctoral degrees in nursing. New courses have been launched in the master's degree based on duty-oriented nurses. A nurse cannot have an independent treatment center but is a member of the treatment team in established treatment centers such as hospitals, clinics, or offices. Nurses can establish counseling centers and provide nursing services at home. According to the standards, the number of nurses should be three times the number of doctors or twice the number of hospital beds, or there should be three nurses for every thousand people. Also, international standards show that in the internal and surgical department, every 4 to 6 patients should have a nurse.

Keywords: Nurse, Intensive Care, CPR, Bandage

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Authors: Harsha Nagar, Vineet Aniya, Alka Kumari, Satyavathi B.

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In the present study, engineered bio-coal was produced from pressed seed cake, which otherwise is non-edible in origin. The production process involves a slow pyrolysis wherein, based on the optimization of process parameters; a substantial reduction in H/C and O/C of 77% was achieved with respect to the original ratio of 1.67 and 0.8, respectively. The bio-coal, so the product was found to have a higher heating value of 29899 kJ/kg with surface area 17 m²/g and pore volume of 0.002 cc/g. The functional characterization of bio-coal and its subsequent modification was carried out to enhance its active sites, which were further used as an adsorbent material for removal of 2,4,6-Trichlorophenol (2,4,6-TCP) herbicide from the aqueous stream. The point of zero charge for the bio-coal was found to be pH < 3 where its surface is positively charged and attracts anions resulting in the maximum 2, 4, 6-TCP adsorption at pH 2.0. The parametric optimization of the adsorption process was studied based on the Box-Behken design with the desirability approach. The results showed optimum values of adsorption efficiency of 74.04% and uptake capacity of 118.336 mg/g for an initial metal concentration of 250 mg/l and particle size of 0.12 mm at pH 2.0 and 1 g/L of bio-coal loading. Negative Gibbs free energy change values indicated the feasibility of 2,4,6-TCP adsorption on biochar. Decreasing the ΔG values with the rise in temperature indicated high favourability at low temperatures. The equilibrium modeling results showed that both isotherms (Langmuir and Freundlich) accurately predicted the equilibrium data, which may be attributed to the different affinity of the functional groups of bio-coal for 2,4,6-TCP removal. The possible mechanism for 2,4,6-TCP adsorption is found to be physisorption (pore diffusion, p*_p electron donor-acceptor interaction, H-bonding, and van der Waals dispersion forces) and chemisorption (phenolic and amine groups chemical bonding) based on the kinetics data modeling.

Keywords: engineered biocoal, 2, 4, 6-trichlorophenol, box behnken design, biosorption

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Authors: Harold P. Pareja

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This paper answers the question whether the minimum age of criminal responsibility under the Republic Act No. 9344 (Juvenile Justice Act) as amended by Republic Act No. 10630 should be lowered to 15 years of age or not in the light of international standards and domestic concerns both of which will definitely elicit strong views. It also explores the specific provision on the minimum age of criminal responsibility under the Republic Act No. 9344 (Juvenile Justice Act) and traces the bases of such law by discussing its presented evidences and justifications as reflected in the records of proceedings in the law-making phase. On one hand, the paper discusses the impact of lowering the minimum age to the state of juvenile delinquencies and to the rate of rehabilitation for those CICL who have undergone the DSWD-supervised recovery programs. On the other hand, it presents its impact to the international community specifically to the Committee of the Rights of the Child and the UNICEF considering that the even the current minimum age set in RA 9344 is lower than the international standards. Document review and content analysis are the major research tools. Primary and secondary sources were used as references such as Philippine laws on juvenile justice and from the different states international think-tanks. The absence of reliable evidences on criminal capacity made the arguments in increasing the MACR in the harder position. Studies on criminal capacity vary from different countries and from practitioners in in the fields of psychology, psychiatry and forensics. Juvenile delinquency is mainly contributed by poverty and dysfunctional families. On the other hand, the science of the criminal mind specifically among children has not been established yet. Philippines have the legal obligations to be faithful to the CRC and other related international instruments for the juvenile justice and welfare system. Decreasing MACR does not only send wrong message to the international community but the Philippines is violating its own laws.

Keywords: juvenile justice, minimum age of responsibility (MAR), juvenile justice act of the Philippines, children in conflict with the law, international standards on juvenile justice

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Authors: L. Nouri Taiba, Y. Bouhamidi, F. Kaouah, Z. Bendjama, M. Trari

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In the present study, an ecofriendly biocomposite namely calcium alginate immobilized Ammi Visnaga (Khella) extraction waste (SWAV/CA) was prepared by electrostatic extrusion method and used on the cadmium biosorption from aqueous phase with and without the assistance of ultrasound in batch conditions. The influence of low frequency ultrasound (37 and 80 KHz) on the cadmium biosorption kinetics was studied. The obtained results show that the ultrasonic irradiation significantly enhances and improves the efficiency of the cadmium removal. The Pseudo first order, Pseudo-second-order, Intraparticle diffusion, and Elovich models were evaluated using the non-linear curve fitting analysis method. Modeling of kinetic results shows that biosorption process is best described by the pseudo-second order and Elovich, in both the absence and presence of ultrasound.

Keywords: biocomposite, biosorption, cadmium, non-linear analysis, ultrasound

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Authors: Moustafa Osman Mohammed

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The modeling of a spatial-economic database is crucial in recitation economic network structure to social development. Sustainability within the spatial-economic model gives attention to green businesses to comply with Earth’s Systems. The natural exchange patterns of ecosystems have consistent and periodic cycles to preserve energy and materials flow in systems ecology. When network topology influences formal and informal communication to function in systems ecology, ecosystems are postulated to valence the basic level of spatial sustainable outcome (i.e., project compatibility success). These referred instrumentalities impact various aspects of the second level of spatial sustainable outcomes (i.e., participant social security satisfaction). The sustainability outcomes are modeling composite structure based on a network analysis model to calculate the prosperity of panel databases for efficiency value, from 2005 to 2025. The database is modeling spatial structure to represent state-of-the-art value-orientation impact and corresponding complexity of sustainability issues (e.g., build a consistent database necessary to approach spatial structure; construct the spatial-economic-ecological model; develop a set of sustainability indicators associated with the model; allow quantification of social, economic and environmental impact; use the value-orientation as a set of important sustainability policy measures), and demonstrate spatial structure reliability. The structure of spatial-ecological model is established for management schemes from the perspective pollutants of multiple sources through the input–output criteria. These criteria evaluate the spillover effect to conduct Monte Carlo simulations and sensitivity analysis in a unique spatial structure. The balance within “equilibrium patterns,” such as collective biosphere features, has a composite index of many distributed feedback flows. The following have a dynamic structure related to physical and chemical properties for gradual prolong to incremental patterns. While these spatial structures argue from ecological modeling of resource savings, static loads are not decisive from an artistic/architectural perspective. The model attempts to unify analytic and analogical spatial structure for the development of urban environments in a relational database setting, using optimization software to integrate spatial structure where the process is based on the engineering topology of systems ecology.

Keywords: ecological modeling, spatial structure, orientation impact, composite index, industrial ecology

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Authors: Sarah Irani, Meisam Modarresi

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Lifestyle entrepreneurship allows the business owner to create a business activity that aligns with their values, interests, and motivations. Examining the views and experiences of lifestyle entrepreneurs has an essential impact on the growth of the entrepreneurial economy and the concept of entrepreneurship. The primary purpose of this research is to discover the main and secondary influencing aspects of lifestyle entrepreneurship. This research is qualitative and tries to develop research in this field by presenting a framework from the literature. This study can provide a clear picture of lifestyle entrepreneurship. The results showed that lifestyle entrepreneurship is influenced by four main aspects.

Keywords: entrepreneurship, entrepreneurs, innovation, lifestyle entrepreneurship, small businesses development

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Authors: Jonny, T. Yuri M. Zagloel

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This paper is made to present an Indonesian Healthcare model. Currently, there are nine TQM (Total Quality Management) practices in healthcare industry. However, these practices are not integrated yet. Therefore, this paper aims to integrate these practices as a model by using Structural Equation Modeling (SEM). After administering about 210 questionnaires to various stakeholders of this industry, a LISREL program was used to evaluate the model's fitness. The result confirmed that the model is fit because the p-value was about 0.45 or above required 0.05. This has signified that previously mentioned of nine TQM practices are able to be integrated as an Indonesian healthcare model.

Keywords: healthcare, total quality management (TQM), structural equation modeling (SEM), linear structural relations (LISREL)

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Authors: Giorgi Katamadze

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Open public service and accountability towards citizens is an important feature of democratic state based on rule of law. Effective use of electronic resources simplifies bureaucratic procedures, makes direct communications, helps exchange information, ensures government’s openness and in general helps develop electronic/digital democracy. Development of electronic democracy should be a strategic dimension of Georgian governance. Formation of electronic democracy, its functional improvement should become an important dimension of the state’s information policy. Electronic democracy is based on electronic governance and implies modern information and communication systems, their adaptation to universal standards. E-democracy needs involvement of governments, voters, political parties and social groups in an electronic form. In the last years the process of interaction between the citizen and the state becomes simpler. This process is achieved by the use of modern technological systems which gives to a citizen a possibility to use different public services online. For example, the website my.gov.ge makes interaction between the citizen, business and the state more simple, comfortable and secure. A higher standard of accountability and interaction is being established. Electronic democracy brings new forms of interactions between the state and the citizen: e-engagement – participation of society in state politics via electronic systems; e-consultation – electronic interaction among public officials, citizens and interested groups; e-controllership – electronic rule and control of public expenses and service. Public transparency is one of the milestones of electronic democracy as well as representative democracy as only on mutual trust and accountability can democracy be established. In Georgia, institutional changes concerning establishment and development of electronic democracy are not enough. Effective planning and implementation of a comprehensive and multi component e-democracy program (central, regional, local levels) requires telecommunication systems, institutional (public service, competencies, logical system) and informational (relevant conditions for public involvement) support. Therefore, a systematic project of formation of electronic governance should be developed which will include central, regional, municipal levels and certain aspects of development of instrumental basis for electronic governance.

Keywords: e-democracy, e-governance, e-services, information technology, public administration

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Authors: Natnicha Hasoontree

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The purpose of this paper was to study the relationship between brand value and perceived brand quality of television viewers in Bangkok towards the television business in Thailand. The population included television viewers in Bangkok, Thailand. A probability sampling technique was performed to get a sample group that included 500 respondents. Taro Yamane technique was utilized to get a proper sample size. A five Likert scale questionnaire was designed specifically to investigate brand value and perceived brand quality from the perspectives of television viewers in Bangkok. The findings implied that consumers in Bangkok attached a high importance towards the brand equity of television companies that comprised brand ability, brand reputation, brand credibility, and business ethics. Perceived brand quality received high rank in all aspects.

Keywords: brand value, perceived brand quality, television business, television viewers

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Authors: F. Al-Mufadi, F. Djavanroodi

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During the last decade ultrafine grained (UFG) and nano-structured (NS) materials have experienced a rapid development. In this research work finite element analysis has been carried out to investigate the plastic strain distribution in equal channel angular process (ECAP). The magnitudes of standard deviation (S. D.) and inhomogeneity index (Ci) were compared for different ECAP passes. Verification of a three-dimensional finite element model was performed with experimental tests. Finally the mechanical property including impact energy of ultrafine grained pure commercially pure Aluminum produced by severe plastic deformation method has been examined. For this aim, equal channel angular pressing die with the channel angle, outer corner angle and channel diameter of 90°, 20° and 20 mm had been designed and manufactured. Commercial pure Aluminum billets were ECAPed up to four passes by route BC at the ambient temperature. The results indicated that there is a great improvement at the hardness measurement, yield strength and ultimate tensile strength after ECAP process. It is found that the magnitudes of HV reach 67 HV from 21 HV after the final stage of process. Also, about 330% and 285% enhancement at the YS and UTS values have been obtained after the fourth pass as compared to the as-received conditions, respectively. On the other hand, the elongation to failure and impact energy have been reduced by 23% and 50% after imposing four passes of ECAP process, respectively.

Keywords: SPD, ECAP, FEM, pure Al, mechanical properties

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Authors: Alok Kumar Routa, Priya Ranjan Mohanty

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Complex seismic signatures are generated due to the complexity of the subsurface which is difficult to interpret. In the present study, an attempt has been made to model the complex subsurface using the Ray tracing modeling technique. Add to this, for the imaging of these geological features, Kirchhoff’s prestack depth migration is applied over the synthetic common shot gather dataset. It is found that the Kirchhoff’s migration technique in addition with the Ray tracing modeling concept has the flexibility towards the imaging of various complex geology which gives satisfactory results with proper delineation of the reflectors at their respective true depth position. The entire work has been carried out under the MATLAB environment.

Keywords: Kirchhoff's migration, Prestack depth migration, Ray tracing modelling, velocity model

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Authors: Ayanda Magida

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The paper aims to provide a critical review of the current state-of-the-art literature on emerging digital business theories. They are specifically focusing on the emergent theories on digital transformation, digitization, and digitalization and their importance in the global south. Digital business is an emergent field that cuts across the different existing disciplines. The paper is threefold- to provide the conceptual and theoretical definition of the DT, digitization and digitization. There is a growing need to provide some of the differences between digitalization, digitization and digital transformation from a theoretical and conceptual basis. These tend to be confused and often use interchangeably the second aim is to focus on the emerging theories on digital transformation and digital business. Finally, the paper provides some critical review of the importance of scholarship in the field from the global south. The systematic review of the literature was conducted through the different research databases to provide some of the major theories in the field of digital business and critically argue for the global south stance. Much of the research on the development and adoption of digital technologies, specifically digital transformation, has been done in the west and developed countries. There is thus a dearth of research conducted in developing countries and the global south.

Keywords: digital transformation, digitization, digital business, digitalization

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Authors: Qasim Kriri, Harsh B. Desai

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Water supply and sanitation in Saudi Arabia is portrayed by difficulties and accomplishments. One of the fundamental difficulties is water shortage. With a specific end goal to beat water shortage, significant ventures have been attempted in sea water desalination, water circulation, sewerage, and wastewater treatment. The motivation behind Statistical Process Control (SPC) is to decide whether the execution of a procedure is keeping up an acceptable quality level [AQL]. SPC is an analytical decision-making method. A fundamental apparatus in the SPC is the Control Charts, which follow the inconstancy in the estimations of the item quality attributes. By utilizing the suitable outline, administration can decide whether changes should be made with a specific end goal to keep the procedure in charge. The two most important quality factors in the distilled water which were taken into consideration were pH (Potential of Hydrogen) and TDS (Total Dissolved Solids). There were three stages at which the quality checks were done. The stages were as follows: (1) Water at the source, (2) water after chemical treatment & (3) water which is sent for packing. The upper specification limit, central limit and lower specification limit are taken as per Saudi water standards. The procedure capacity to accomplish the particulars set for the quality attributes of Berain water Factory chose to be focused by the proposed SPC system.

Keywords: acceptable quality level, statistical quality control, control charts, process charts

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Authors: Philippe Gugler

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The aim of this study is to investigate how home country patterns may influence the competitiveness of EMNEs in international markets and more specifically their ability to invest abroad. The study examines the dynamic relationship between home country specific advantage and firms’ competitiveness. Are EMNEs still driven by strong country specific advantages or are EMNEs increasingly relying on their own firm specific competitiveness? EMNEs are not commonly recognized as a ‘homogeneous group’. Therefore, the approaches to these questions need to be specific while still attempting to extract some common evidence. The aim of the study is to elaborate a framework to investigate this issue in a dynamic context of international business’s strategies. The study focuses on two major research questions. The first one relates to the role of the home-base context in the internationalization process of EMNEs and more specifically the home-base assets’ influence on EMNEs competitiveness. Another question is to investigate the interactions among home-base context, recipient country context and EMNEs competitiveness. The evolution of EMNEs’ competitiveness is shaped by the evolution of the home country’s business environment. The nature of the home-based components in EMNEs’ specific advantages has changed over time due to the increased integration of emerging countries in the world market and the inherent changes related to their institutional, structural and regulatory patterns. The home country offers not only inherited assets but also a productive business environment, allowing firms to innovate, be more productive, create unique value for customers and finally, to face international competition successfully. The more sophisticated the home business environment is, the more opportunities there are for firms to developed exclusive and unique competitive assets. The international expansion of EMNEs is a fascinating but challenging issue. Among the numerous questions raised by the involvement of EMNEs in international competition is the evolving role of the home market. The purpose of this study is to examine some of the theoretical ideas and empirical evidence to allow us to deepen our understanding of the role of emerging home countries in the internationalization process of their domestic firms and more specifically in their ability to compete successfully abroad. How much do home specific assets still influence EMNEs’ foreign investment? Which home country assets provide the main competitive drivers to invest and compete abroad? How do EMNEs combine home country assets and host country assets to strengthen their competitive advantages? These questions as well as various others deserve further examination by the scientific community.

Keywords: competitiveness, emerging countries' multinational enterprises, foreign direct investments, international business

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Authors: Beatrice Arthur

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The rapid development of artificial intelligence (AI) has transformed various industries, enabling faster and more accurate decision-making processes. However, with these advancements come increased risks, including data privacy issues, systemic biases, and challenges related to transparency and accountability. As AI technologies become more integrated into business processes, there is a growing need for comprehensive auditing and assurance frameworks to manage these risks and ensure ethical use. This paper provides a literature review on AI auditing and assurance programs, highlighting the importance of adapting traditional audit methodologies to the complexities of AI-driven systems. Objective: The objective of this review is to explore current AI audit practices and their role in mitigating risks, ensuring accountability, and fostering trust in AI systems. The study aims to provide a structured framework for developing audit programs tailored to AI technologies while also investigating how AI impacts governance, risk management, and regulatory compliance in various sectors. Methodology: This research synthesizes findings from academic publications and industry reports from 2014 to 2024, focusing on the intersection of AI technologies and IT assurance practices. The study employs a qualitative review of existing audit methodologies and frameworks, particularly the COBIT 2019 framework, to understand how audit processes can be aligned with AI governance and compliance standards. The review also considers real-time auditing as an emerging necessity for influencing AI system design during early development stages. Outcomes: Preliminary findings indicate that while AI auditing is still in its infancy, it is rapidly gaining traction as both a risk management strategy and a potential driver of business innovation. Auditors are increasingly being called upon to develop controls that address the ethical and operational risks posed by AI systems. The study highlights the need for continuous monitoring and adaptable audit techniques to handle the dynamic nature of AI technologies. Future Directions: Future research will explore the development of AI-specific audit tools and real-time auditing capabilities that can keep pace with evolving technologies. There is also a need for cross-industry collaboration to establish universal standards for AI auditing, particularly in high-risk sectors like healthcare and finance. Further work will involve engaging with industry practitioners and policymakers to refine the proposed governance and audit frameworks. Funding/Support Acknowledgements: This research is supported by the Information Systems Assurance Management Program at Concordia University of Edmonton.

Keywords: AI auditing, assurance, risk management, governance, COBIT 2019, transparency, accountability, machine learning, compliance

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Authors: Miguel A. Jimenez Barros, Elyn L. Solano Charris, Luis E. Ramirez, Lauren Castro Bolano, Carlos Torres Barreto, Juliana Morales Cubillo

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This project sought to mitigate the high levels of water consumption in industrial processes in accordance with the water-rationing plan promoted at national and international level due to the water consumption projections published by the United Nations. Water consumption has three main uses, municipal (common use), agricultural and industrial where the latter consumes a minimum percentage (around 20% of the total consumption). Awareness on world water scarcity, a Colombian company responsible for generation of massive consumption products, decided to implement politics and techniques for water treatment, recycling, and reuse. The project consisted in a business technology program that permits a better use of wastewater caused by production operations. This approach reduces the potable water consumption, generates better conditions of water in the sewage dumps, generates a positive environmental impact for the region, and is a reference model in national and international levels. In order to achieve the objective, a process flow diagram was used in order to define the industrial processes that required potable water. This strategy allowed the industry to determine a water reuse plan at the operational level without affecting the requirements associated with the manufacturing process and even more, to support the activities developed in administrative buildings. Afterwards, the company made an evaluation and selection of the chemical and biological processes required for water reuse, in compliance with the Colombian Law. The implementation of the business technology program optimized the water use and recirculation rate up to 70%, accomplishing an important reduction of the regional environmental impact.

Keywords: bio-reactor, potable water, reverse osmosis, water treatment

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Authors: Reza Karami, Ali Akbar Ebrahimi

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This paper discusses concurrent engineering of robot manipulators, based on the Holistic Concurrent Design (HCD) methodology and by using a hardware-in-the-loop simulation platform. The methodology allows for considering numerous design variables with different natures concurrently. It redefines the ultimate goal of design based on the notion of satisfaction, resulting in the simplification of the multi-objective constrained optimization process. It also formalizes the effect of designer’s subjective attitude in the process. To enhance modeling efficiency for both computation and accuracy, a hardware-in-the-loop simulation platform is used, which involves physical joint modules and the control unit in addition to the software modules. This platform is implemented in the HCD design architecture to reliably evaluate the design attributes and performance super criterion during the design process. The resulting overall architecture is applied to redesigning kinematic, dynamic and control parameters of an industrial robot manipulator.

Keywords: concurrent engineering, hardware-in-the-loop simulation, robot manipulator, multidisciplinary systems, mechatronics

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Authors: Raveena Naz

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The concept of ‘Corporate Social Responsibility’ (CSR) has often relied on firms thinking beyond their economic interest despite the larger debate of shareholder versus stakeholder interest. India gave legal recognition to CSR in the Companies Act, 2013 which promises better corporate governance. CSR in India is believed to be different for two reasons: the dominance of family business and the history of practice of social responsibility as a form of philanthropy (mainly among the family business). This paper problematises the actual structure of business houses in India and the role of CSR in India. When the law identifies each company as a separate business entity, the economics of institutions emphasizes the ‘business group’ consisting of a plethora of firms as the institutional organization of business. The capital owned or controlled by the family group is spread across the firms through the interholding (interlocked holding) structures. This creates peculiar implications for CSR legislation in India. The legislation sets criteria for individual firms to undertake liability of mandatory CSR if they are above a certain threshold. Within this framework, the largest family firms which are all part of family owned business groups top the CSR expenditure list. The interholding structures, common managers, auditors and series of related party transactions among these firms help the family to run the business as a ‘family business’ even when the shares are issued to the public. This kind of governance structure allows family owned business group to show mandatory compliance of CSR even when they actually spend much less than what is prescribed by law. This aspect of the family firms is not addressed by the CSR legislation in particular or corporate governance legislation in general in India. The paper illustrates this with an empirical study of one of the largest family owned business group in India which is well acclaimed for its CSR activities. The individual companies under the business group are identified, shareholding patterns explored, related party transactions investigated, common managing authorities are identified; and assets, liabilities and profit/loss accounting practices are analysed. The data has been mainly collected from mandatory disclosures in the annual reports and financial statements of the companies within the business group accessed from the official website of the ultimate controlling authority. The paper demonstrates how the business group through these series of shareholding network reduces its legally mandated CSR liability. The paper thus indicates the inadequacy of CSR legislation in India because the unit of compliance is an individual firm and it assumes that each firm is independent and only connected to each other through market dealings. The law does not recognize the inter-connections of firms in corporate governance structures of family owned business group and hence is inadequate in its design to effect the threshold level of CSR expenditure. This is the central argument of the paper.

Keywords: business group, corporate governance, corporate social responsibility, family firm

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Authors: Asim Majeed, Rehan Bhana, Mak Sharma, Rebecca Goode, Nizam Bolia, Mike Lloyd-Williams

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This study aims to investigate and explore the underlying causes of security concerns of customers emerged when WHSmith transformed its physical system to virtualized business model through NetSuite. NetSuite is essentially fully integrated software which helps transforming the physical system to virtualized business model. Modern organisations are moving away from traditional business models to cloud based models and consequently it is expected to have a better, secure and innovative environment for customers. The vital issue of the modern age race is the security when transforming virtualized through cloud based models and designers of interactive systems often misunderstand privacy and even often ignore it, thus causing concerns for users. The content analysis approach is being used to collect the qualitative data from 120 online bloggers including TRUSTPILOT. The results and finding provide useful new insights into the nature and form of security concerns of online users after they have used the WHSmith services offered online through their website. Findings have theoretical as well as practical implications for the successful adoption of cloud computing Business-to-Business model and similar systems.

Keywords: innovation, virtualization, cloud computing, organizational flexibility

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Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Menelik Tilahun Alemu

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Customs administrations are now increasingly regarded as the key border agencies responsible for all transactions related to issues arising from the border crossings of goods and people. Raising revenue has traditionally been high on the agenda of governments, represented by the Ministry of Finance (MOF), because of the critical importance of import duties as a source of budget revenue for many developing countries. Most of these functions are undertaken in close cooperation with other national agencies. Due to the need to make structural reforms that consider the nature of business activities in the world and the needs of consumers, the institution was previously divided into the Ministry of Revenue and the Customs Commission. Accordingly, the Ministry of Revenue is primarily responsible for administering and collecting local taxes, while the Customs Commission is responsible for administering customs matters; It supports exports and collects revenue from it. The National Import and Export Trade Service System is working to make the world more transparent and standardized and adapt to the current situation by formulating various guidelines, rules and procedures to provide a clear, simple, predictable and accessible service to customers. As a result, the commission will be able to streamline the business process by enabling Paperless customer service to support the service delivery technology and eliminate the customer iteration without having to incur unnecessary costs and inconveniences.

Keywords: business, consumers, adapt, transparent

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Authors: Noureddine Seddari, Mohamed Belaoued, Salah Bougueroua

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The modeling of complex systems is generally based on the decomposition of their components into sub-systems easier to handle. This division has to be made in a methodical way. In this paper, we introduce an industrial control system modeling and simulation based on the Multi-Agent System (MAS) methodology AALAADIN and more particularly the underlying conceptual model Agent/Group/Role (AGR). Indeed, in this division using AGR model, the overall system is decomposed into sub-systems in order to improve the understanding of regulation and control systems, and to simplify the implementation of the obtained agents and their groups, which are implemented using the Multi-Agents Development KIT (MAD-KIT) platform. This approach appears to us to be the most appropriate for modeling of this type of systems because, due to the use of MAS, it is possible to model real systems in which very complex behaviors emerge from relatively simple and local interactions between many different individuals, therefore a MAS is well adapted to describe a system from the standpoint of the activity of its components, that is to say when the behavior of the individuals is complex (difficult to describe with equations). The main aim of this approach is the take advantage of the performance, the scalability and the robustness that are intuitively provided by MAS.

Keywords: complex systems, modeling and simulation, industrial control system, MAS, AALAADIN, AGR, MAD-KIT

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Authors: Mirian Graciella Dalla Porta, Humberto Jorge José, Danielle de Bem Luiz, Regina de F. P. M.Moreira

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Similar to most processing industries, fish processing produces large volumes of wastewater, which contains especially organic contaminants, salts and oils dispersed therein. Different processes have been used for the treatment of fishery wastewaters, but the most commonly used are chemical coagulation and flotation. These techniques are well known but sometimes the characteristics of the treated effluent do not comply with legal standards for discharge. Electrocoagulation (EC) is an electrochemical process that can be used to treat wastewaters in terms of both organic matter and nutrient removal. The process is based on the use of sacrificial electrodes such as aluminum, iron or zinc, that are oxidized to produce metal ions that can be used to coagulate and react with organic matter and nutrients in the wastewater. While EC processes are effective to treatment of several types of wastewaters, applications have been limited due to the high energy demands and high current densities. Generally, the for EC process can be performed without additional chemicals or pre-treatment, but the costs should be reduced for EC processes to become more applicable. In this work, we studied the treatment of a real wastewater from fishmeal industry by electrocoagulation process. Removal efficiencies for chemical oxygen demand (COD), total organic carbon (TOC) turbidity, phosphorous and nitrogen concentration were determined as a function of the operating conditions, such as pH, current density and operating time. The optimum operating conditions were determined to be operating time of 10 minutes, current density 100 A.m-2, and initial pH 4.0. COD, TOC, phosphorous concentration, and turbidity removal efficiencies at the optimum operating conditions were higher than 90% for aluminum electrode. Operating costs at the optimum conditions were calculated as US$ 0.37/m3 (US$ 0.038/kg COD) for Al electrode. These results demonstrate that the EC process is a promising technology to remove nutrients from fishery wastewaters, as the process has both a high efficiency of nutrient removal, and low energy requirements.

Keywords: electrocoagulation, fish, food industry, wastewater

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Authors: Sudheer Dhume, T. Prasad

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There are distinct signs of Business Education losing its sheen. It is more so in developing countries. One of the reasons is the value addition at the end of 2 year MBA program is not matching with the requirements of present times and expectations of the students. In this backdrop, Pedagogy Innovation has become prerequisite for making our MBA programs relevant and useful. This paper is the description and analysis of innovative Action Learning pedagogical approach adopted by a group of faculty members at NITIE Mumbai. It not only promotes multidisciplinary research but also enhances integration of the functional areas skillsets in the students. The paper discusses the theoretical bases of this pedagogy and evaluates the effectiveness of it vis-à-vis conventional pedagogical tools. The evaluation research using Bloom’s taxonomy framework showed that this blended method of Business Education is much superior as compared to conventional pedagogy.

Keywords: action learning, blooms taxonomy, business education, innovation, pedagogy

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Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: A. Khodabakhshi, A. Mortazavi

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Accurate determination of rock mass deformation modulus, as an important design parameter, is one of the most controversial issues in most engineering projects. A 3D numerical model of standard plate load test (PLT) using the FLAC3D code was carried to investigate the mechanism governing the test process. Five objectives were the focus of this study. The first goal was to employ 3D modeling in the interpretation of PLT conducted at the Bazoft dam site, Iran. The second objective was to investigate the effect of displacements measuring depth from the loading plates on the calculated moduli. The magnitude of rock mass deformation modulus calculated from PLT depends on anchor depth, and in practice, this may be a cause of error in the selection of realistic deformation modulus for the rock mass. The third goal of the study was to investigate the effect of testing plate diameter on the calculated modulus. Moreover, a comparison of the calculated modulus from ISRM formula, numerical modeling and calculated modulus from the actual PLT carried out at right abutment of the Bazoft dam site was another objective of the study. Finally, the effect of plastic strains on the calculated moduli in each of the loading-unloading cycles for three loading plates was investigated. The geometry, material properties, and boundary conditions on the constructed 3D model were selected based on the in-situ conditions of PLT at Bazoft dam site. A good agreement was achieved between numerical model results and the field tests results.

Keywords: deformation modulus, numerical model, plate loading test, rock mass

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Authors: Chipo Mugova, Zuko Mjobo

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The aim of this study was to evaluate the cost of quality (COQ) at a local foundry business to identify the contribution of its units and processes to quality costs within the foundry’s operations. The foundry selected for detailed case study is one of major businesses that have been targeted by the government to produce components for building and re-furbishing wagons and trains. The study aimed at identifying areas in the foundry’s processes in which investment needs to be made to reduce quality costs. This is in alignment with government’s vision of promoting local business to support local markets leading to creation of jobs, and hence reduction of unemployment rate in South Africa. The methodology adopted used cost of quality models. Results from the study indicated that internal failure costs were significantly higher than all other cost of quality categories, taking more than 60% of the business’s income.

Keywords: appraisal costs, cost of quality, failure costs, local content, prevention costs

Procedia PDF Downloads 339

Authors: M. Tahir Demirsel, Mustafa Atsan

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Many elements of the environment in which businesses operate today leave them faced with unexpected threats and opportunities. One of the major threats is business crisis. The crisis is a state of affairs in a business wherein the executives must take urgent and unprecedented action to try to save the business from failure. In order to survive in the business environment, organizations should be prepared for the potential crises. Technological developments, uncertainty in the market and the intense competition increase the probability of encountering a crisis for organizations. Therefore, by acting proactively to predict crisis, to detect signals of crisis and be prepared for a crisis by taking necessary precautions accordingly, is of great importance for businesses. In this context, the objective of this study is to reveal that how much organizations are proactive and can predict the future crises and investigate whether they are prepared for possible crises or not. The research was conducted on 222 business executives in one of the major industrial zones of Turkey, Konya Organized Industrial Zone (KOS). The findings are analyzed through descriptive statistics and multiple regression analysis. According to the results, it has been observed that organizations cannot predict the crisis signals and are not prepared for potential crises.

Keywords: crisis preparedness, crisis signals, industrial organizations, proactivity

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Authors: Frezer Alem Kebede

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The notion of viewing ICT as merely support for the business process has shifted towards viewing ICT as a critical business enabler. As such, the need for ICT devices has increased, contributing to high electronic equipment acquisition and disposal. Hence, its use and disposal must be seen in light of environmental sustainability, i.e., in terms of green use and disposal. However, there are limited studies on green Use and Disposal framework to be used as guiding lens by organizations in developing countries. And this study endeavors to address that need taking one of the largest multinational ICT intensive company in the country. The design and development of this framework passed through several stages, initially factors affecting green use and disposal were identified after quantitative and qualitative data analysis then there were multiple brainstorming sessions for the design enhancement as participative modelling was employed. Given the difference in scope and magnitude of the challenges identified, the proposed framework approaches green use and disposal in four imperatives; strategically, tactically, operationally and through continuous improvement.

Keywords: energy efficiency, green disposal, green ICT, green use, green use and disposal framework, sustainability

Procedia PDF Downloads 209

Authors: Joseph Ippolito, David Megenhardt

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In the United States, displaced workers, the unemployed and those seeking to build additional work skills are provided employment training and job placement services through a system of One-Stop Career Centers that are sponsored by the country’s 593 local Workforce Boards. During the period 2010-2015, these centers served roughly 8 million individuals each year. The quality of services provided at these centers rests upon professional employment specialists who work closely with clients to identify their job interests, to connect them to appropriate training opportunities, to match them with needed supportive social services and to guide them to eventual employment. Despite the crucial role these Employment Specialists play, currently there are no broadly accepted standards that establish what these individuals are expected to do in the workplace, nor are there indicators to assess how well an individual performs these responsibilities. Education Development Center (EDC) and the United Labor Agency (ULA) have partnered to create a foundation upon which curriculum can be developed that addresses the skills, knowledge and behaviors that Employment Specialists must master in order to serve their clients effectively. EDC is a non-profit, education research and development organization that designs, implements, and evaluates programs to improve education, health and economic opportunity worldwide. ULA is the social action arm of organized labor in Greater Cleveland, Ohio. ULA currently operates One-Stop Career Centers in both Cleveland and Pittsburgh, Pennsylvania. This case study outlines efforts taken to create standards that define the work of Employment Specialists and to establish indicators that can guide assessment of work performance. The methodology involved in the study has engaged a panel of expert Employment Specialists in rigorous, structured dialogues that analyze and identify the characteristics that enable them to be effective in their jobs. It has also drawn upon and integrated reviews of the panel’s work by more than 100 other Employment Specialists across the country. The results of this process are two documents that provide resources for developing training curriculum for future Employment Specialists, namely: an occupational profile of an Employment Specialist that offers a detailed articulation of the skills, knowledge and behaviors that enable individuals to be successful at this job, and; a collection of performance based indicators, aligned to the profile, which illustrate what the work responsibilities of an Employment Specialist 'look like' a four levels of effectiveness ranging from novice to expert. The method of occupational analysis used by the study has application across a broad number of fields.

Keywords: assessment, employability, job standards, workforce development

Procedia PDF Downloads 234