Search results for: number of employees
10047 The Combination of Curcuma Extract and IgG Colostrum on Strongyloides Infection in CD1 Mice
Authors: Laurentius J. M. Rumokoy, Jimmy Posangi, Wisje Lusia Toar, Julio Lopez Aban
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The threat of pathogen infection agents to the neonates is a major health problem to the new born life livestock. Neonate losses became an important case in the world as well as in Indonesia. This condition can be triggered by an infection with nematode in conjunction with a failure of immunoglobulin passive transfer. The study was conducted to evaluate the role of the curcuma combined with IgG colostrum on the development of parasites in the gut of CD1 mice. Animal experiments were divided in four groups (G) based on the treatment: G1 (infection only); G2 (curcuma+infection), G3 (IgG + infection) and G4 (curcuma+IgG+infection). The parameters measured were EPG (eggs per gram) and female in the intestine. The results obtained showed that the treatment has no a significant influence on the number of eggs per gram of feces in the group infected compared to the control group without receiving IgG nor curcuma. However, the EGP response tended to decrease at day 6 in G3 and G4 with a minimum number at zero eggs. This performant showed that the immunoglobulin-G and curcuma substances could slightly decreased the number of eggs in animal infected with Strongyloides. The results obtained showed also that the treatment has no significant difference (P > 0.05) on female larva in the gut of MCD1 experimental. In other side, we found that the best performance to inhibit the female quantity in the gut was the treatment with IgG and infection of parasite in G3. In this treatment, the minimum number was five female only in the gut. The results described IgG response was better than the curcuma single use in reducing the female parasite in the gut. This positive response of IgG compared to other controls group was associated with the function of colostrum antibodies.Keywords: parasites, livestock, curcuma, colostrums
Procedia PDF Downloads 17610046 Artificial Neural Networks Application on Nusselt Number and Pressure Drop Prediction in Triangular Corrugated Plate Heat Exchanger
Authors: Hany Elsaid Fawaz Abdallah
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This study presents a new artificial neural network(ANN) model to predict the Nusselt Number and pressure drop for the turbulent flow in a triangular corrugated plate heat exchanger for forced air and turbulent water flow. An experimental investigation was performed to create a new dataset for the Nusselt Number and pressure drop values in the following range of dimensionless parameters: The plate corrugation angles (from 0° to 60°), the Reynolds number (from 10000 to 40000), pitch to height ratio (from 1 to 4), and Prandtl number (from 0.7 to 200). Based on the ANN performance graph, the three-layer structure with {12-8-6} hidden neurons has been chosen. The training procedure includes back-propagation with the biases and weight adjustment, the evaluation of the loss function for the training and validation dataset and feed-forward propagation of the input parameters. The linear function was used at the output layer as the activation function, while for the hidden layers, the rectified linear unit activation function was utilized. In order to accelerate the ANN training, the loss function minimization may be achieved by the adaptive moment estimation algorithm (ADAM). The ‘‘MinMax’’ normalization approach was utilized to avoid the increase in the training time due to drastic differences in the loss function gradients with respect to the values of weights. Since the test dataset is not being used for the ANN training, a cross-validation technique is applied to the ANN network using the new data. Such procedure was repeated until loss function convergence was achieved or for 4000 epochs with a batch size of 200 points. The program code was written in Python 3.0 using open-source ANN libraries such as Scikit learn, TensorFlow and Keras libraries. The mean average percent error values of 9.4% for the Nusselt number and 8.2% for pressure drop for the ANN model have been achieved. Therefore, higher accuracy compared to the generalized correlations was achieved. The performance validation of the obtained model was based on a comparison of predicted data with the experimental results yielding excellent accuracy.Keywords: artificial neural networks, corrugated channel, heat transfer enhancement, Nusselt number, pressure drop, generalized correlations
Procedia PDF Downloads 8710045 Managing HR Knowledge in a Large Privately Owned Enterprise: An Empirical Case Analysis
Authors: Cindy Wang-Cowham, Judy Ningyu Tang
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The paper contributes towards the development of scarce literature on HR knowledge management. Drawing literature from knowledge management, the authors define the meaning of HR knowledge and propose that there are social mechanisms in organizations that facilitate the management and sharing of HR knowledge. Instead of investigating the subject in large multinational corporations, the present paper examines it in a large Chinese privately owned enterprise, which has an international standing. The main finding of the case analysis is that communication and feedback plays a pivotal role when managing HR knowledge. Social mechanisms can stimulate the communication and feedback between employees, thus facilitate knowledge exchange.Keywords: HR knowledge, knowledge management, large privately owned enterprises, China
Procedia PDF Downloads 53010044 SOI-Multi-FinFET: Impact of Fins Number Multiplicity on Corner Effect
Authors: A.N. Moulay Khatir, A. Guen-Bouazza, B. Bouazza
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SOI-Multifin-FET shows excellent transistor characteristics, ideal sub-threshold swing, low drain induced barrier lowering (DIBL) without pocket implantation and negligible body bias dependency. In this work, we analyzed this combination by a three-dimensional numerical device simulator to investigate the influence of fins number on corner effect by analyzing its electrical characteristics and potential distribution in the oxide and the silicon in the section perpendicular to the flow of the current for SOI-single-fin FET, three-fin and five-fin, and we provide a comparison with a Trigate SOI Multi-FinFET structure.Keywords: SOI, FinFET, corner effect, dual-gate, tri-gate, Multi-Fin FET
Procedia PDF Downloads 47510043 The Influence of Employer Branding Campaign on Organization Commitment and Employee Satisfaction towards Voluntary Intention
Authors: Prabukusumo Prakoso
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The topic research aims to analyze the influence of employer branding towards the voluntary turnover intention on employee by projecting the variable of organization commitment and employee satisfaction. To measure each components of employer branding, the author conducted an exploratory study to confirm the items in the questionnaire. There are 80 respondents that are mostly permanent employees at an IT company in Indonesia, including partner and clients to get external viewpoints of employer branding. The result of this research indicates that employer branding has an influence on the voluntary turnover. Furthermore, to maintain the organization commitment in the company, the management can develop employer branding strategy in order to increase employee’s organization commitment.Keywords: employer branding, organization commitment, employee satisfaction, voluntary intention turnover
Procedia PDF Downloads 32410042 Numerical Simulation of Flow Past Inline Tandem Cylinders in Uniform Shear Flow
Authors: Rajesh Bhatt, Dilip Kumar Maiti
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The incompressible shear flow past a square cylinder placed parallel to a plane wall of side length A in presence of upstream rectangular cylinder of height 0.5A and width 0.25A in an inline tandem arrangement are numerically investigated using finite volume method. The discretized equations are solved by an implicit, time-marching, pressure correction based SIMPLE algorithm. This study provides the qualitative insight in to the dependency of basic structure (i.e. vortex shedding or suppression) of flow over the downstream square cylinder and the upstream rectangular cylinder (and hence the aerodynamic characteristics) on inter-cylinder spacing (S) and Reynolds number (Re). The spacing between the cylinders is varied systematically from S = 0.5A to S = 7.0A so the sensitivity of the flow structure between the cylinders can be inspected. A sudden jump in strouhal number is observed, which shows the transition of flow pattern in the wake of the cylinders. The results are presented at Re = 100 and 200 in term of Strouhal number, RMS and mean of lift and drag coefficients and contour plots for different spacing.Keywords: square cylinder, vortex shedding, isolated, tandem arrangement, spacing distance
Procedia PDF Downloads 54910041 The Effects of Perceived Organizational Support and Abusive Supervision on Employee’s Turnover Intention: The Mediating Roles of Psychological Contract and Emotional Exhaustion
Authors: Seung Yeon Son
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Workers (especially, competent personnel) have been recognized as a core contributor to overall organizational effectiveness. Hence, verifying the determinants of turnover intention is one of the most important research issues. This study tested the influence of perceived organizational support and abusive supervision on employee’s turnover intention. In addition, mediating roles of psychological contract and emotional exhaustion were examined. Data from 255 Korean employees supported all hypotheses Implications for research and directions for future research are discussed.Keywords: abusive supervision, emotional exhaustion, perceived organizational support, psychological contract, turnover intention
Procedia PDF Downloads 49310040 The Hansen Solubility Parameters of Some Lignosulfonates
Authors: Bernt O. Myrvold
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Lignosulfonates (LS) find widespread use as dispersants, binders, anti-oxidants, and fillers. In most of these applications LS is used in formulation together with a number of other components. To better understand the interactions between LS and water and possibly other components in a formulation, the Hansen solubility parameters have been determined for some LS. The Hansen solubility parameter splits the total solubility parameter into three components, the dispersive, polar and hydrogen bonding part. The Hansen solubility parameter was determined by comparing the solubility in a number of solvents and solvent mixtures. We have found clear differences in the solubility parameters, with softwood LS being closer to water than hardwood LS.Keywords: Hansen solubility parameter, lignosulfonate (LS), solubility, solvent
Procedia PDF Downloads 58810039 The Motivating and Demotivating Factors at the Learning of English Center in Thailand
Authors: Bella Llego
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This study aims to investigate the motivating and de-motivating factors that affect the learning ability of students attending the English Learning Center in Thailand. The subjects of this research were 20 students from the Hana Semiconductor Co., Limited. The data were collected by using questionnaire and analyzed using the SPSS program for the percentage, mean and standard deviation. The research results show that the main motivating factor in learning English at Hana Semiconductor Co., Ltd. is that it would help the employees to communicate with foreign customers and managers. Other reasons include the need to read and write e-mails, and reports in English, as well as to increase overall general knowledge. The main de-motivating factor is that there is a lot of vocabulary to remember when learning English. Another de-motivating factor is that when homework is given, the students have no time to complete the tasks required of them at the end of the working day.Keywords: de-motivating, English learning center, motivating, student communicate
Procedia PDF Downloads 22510038 Optimizing the Probabilistic Neural Network Training Algorithm for Multi-Class Identification
Authors: Abdelhadi Lotfi, Abdelkader Benyettou
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In this work, a training algorithm for probabilistic neural networks (PNN) is presented. The algorithm addresses one of the major drawbacks of PNN, which is the size of the hidden layer in the network. By using a cross-validation training algorithm, the number of hidden neurons is shrunk to a smaller number consisting of the most representative samples of the training set. This is done without affecting the overall architecture of the network. Performance of the network is compared against performance of standard PNN for different databases from the UCI database repository. Results show an important gain in network size and performance.Keywords: classification, probabilistic neural networks, network optimization, pattern recognition
Procedia PDF Downloads 26210037 The Influence of Remuneration Committees, Directors' Shareholding and Institutional Ownership on the Remuneration of Directors in the Large Listed Companies in South Africa
Authors: Henriette Scholtz
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Excessive executive directors’ remuneration remains a major concern for many stakeholders and are some of the factors to blame for the recent global financial crisis. The objective of this study was to examine whether certain firm characteristics are an effective way of protecting shareholders’ interests with respect to executive directors’ remuneration. To achieve this, an ordinary least squares model was used to test the relationship between the remuneration of executive directors and a number of firm and corporate governance characteristics to determine whether these characteristics have an influence on executive directors’ remuneration of large listed companies in South Africa. It was found that corporate governance reforms relating to institutional ownership, shareholder voting on the remuneration policy and the number of remuneration committee meetings acts as an effective governance tool to protect shareholder’s interests with regard to executive remuneration. There is no evidence that the number of non-executive directors on the remuneration committee has an influence on the executive directors’ remuneration.Keywords: executive directors’ remuneration, agency theory, corporate governance, remuneration committee, directors’ shareholding, institutional ownership
Procedia PDF Downloads 20710036 The Usefulness of Financial Certification in Taiwan
Authors: Chih-Mei Wang, Jon-Chao Hong, Jian-Hong Ye, Jing-Yun Fan, Chiao-Fei Lin
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The value of a certificate is to implement the criteria for evaluating work ability. Some professional certificates may make people feel good, but they are not useful in the workplace. To address this issue, this study is based on the expectancy-value model to take financial certificates as an example to explore how participants perceived the value of obtaining certification related to their usage perception of career promotion and salary increase. A total of 339 valid samples were subjected to confirmatory factor analysis and structural equation modeling; the results showed that the number of professional certificates was not significantly correlated with career promotion, but the number of professional certificates is negatively related to salary and benefits (S&B), while career promotion and S&B were positively related to job performance. The results show that the number of professional certificates does not play a significant role in the expectancy-value model. Therefore, professional certifications related to a basic level of finance was not expected to obtain in Taiwan's financial industry, and it is important to study the usefulness of some other certificates in other competitive industry.Keywords: career promotion, certificate, compensation and benefits, goal-directed behaviors, Job performance
Procedia PDF Downloads 19210035 Study on Measuring Method and Experiment of Arc Fault Detection Device
Authors: Yang Jian-Hong, Zhang Ren-Cheng, Huang Li
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Arc fault is one of the main inducements of electric fires. Arc Fault Detection Device (AFDD) can detect arc fault effectively. Arc fault detections and unhooking standards are the keys to AFDD practical application. First, an arc fault continuous production system was developed, which could count the arc half wave number. Then, Combining with the UL1699 standard, ignition probability curve of cotton and unhooking time of various currents intensity were obtained by experiments. The combustion degree of arc fault could be expressed effectively by arc area. Experiments proved that electric fires would be misjudged or missed only using arc half wave number as AFDD unhooking basis. At last, Practical tests were carried out on the self-developed AFDD system. The result showed that actual AFDD unhooking time was the sum of arc half wave cycling number, Arc wave identification time and unhooking mechanical operation time And the first two shared shorter time. Unhooking time standard depended on the shortest mechanical operation time.Keywords: arc fault detection device, arc area, arc half wave, unhooking time, arc fault
Procedia PDF Downloads 50910034 Strategic Entrepreneurship: Model Proposal for Post-Troika Sustainable Cultural Organizations
Authors: Maria Inês Pinho
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Recent literature on issues of Cultural Management (also called Strategic Management for cultural organizations) systematically seeks for models that allow such equipment to adapt to the constant change that occurs in contemporary societies. In the last decade, the world, and in particular Europe has experienced a serious financial problem that has triggered defensive mechanisms, both in the direction of promoting the balance of public accounts and in the sense of the anonymous loss of the democratic and cultural values of each nation. If in the first case emerged the Troika that led to strong cuts in funding for Culture, deeply affecting those organizations; in the second case, the commonplace citizen is seen fighting for the non-closure of cultural equipment. Despite this, the cultural manager argues that there is no single formula capable of solving the need to adapt to change. In another way, it is up to this agent to know the existing scientific models and to adapt them in the best way to the reality of the institution he coordinates. These actions, as a rule, are concerned with the best performance vis-à-vis external audiences or with the financial sustainability of cultural organizations. They forget, therefore, that all this mechanics cannot function without its internal public, without its Human Resources. The employees of the cultural organization must then have an entrepreneurial posture - must be intrapreneurial. This paper intends to break this form of action and lead the cultural manager to understand that his role should be in the sense of creating value for society, through a good organizational performance. This is only possible with a posture of strategic entrepreneurship. In other words, with a link between: Cultural Management, Cultural Entrepreneurship and Cultural Intrapreneurship. In order to prove this assumption, the case study methodology was used with the symbol of the European Capital of Culture (Casa da Música) as well as qualitative and quantitative techniques. The qualitative techniques included the procedure of in-depth interviews to managers, founders and patrons and focus groups to public with and without experience in managing cultural facilities. The quantitative techniques involved the application of a questionnaire to middle management and employees of Casa da Música. After the triangulation of the data, it was proved that contemporary management of cultural organizations must implement among its practices, the concept of Strategic Entrepreneurship and its variables. Also, the topics which characterize the Cultural Intrapreneurship notion (job satisfaction, the quality in organizational performance, the leadership and the employee engagement and autonomy) emerged. The findings show then that to be sustainable, a cultural organization should meet the concerns of both external and internal forum. In other words, it should have an attitude of citizenship to the communities, visible on a social responsibility and a participatory management, only possible with the implementation of the concept of Strategic Entrepreneurship and its variable of Cultural Intrapreneurship.Keywords: cultural entrepreneurship, cultural intrapreneurship, cultural organizations, strategic management
Procedia PDF Downloads 18210033 Association of Copy Number Variation of the CHKB, KLF6, GPC1, and CHRM3 Genes with Growth Traits of Datong Yak (Bos grunniens)
Authors: Habtamu Abera Goshu, Ping Yan
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Copy number variation (CNV) is a significant marker of the genetic and phenotypic diversity among individuals that accounts for complex quantitative traits of phenotype and diseases via modulating gene dosage, position effects, alteration of downstream pathways, modification of chromosome structure, and position within the nucleus and disrupting coding regions in the genome. Associating copy number variations (CNVs) with growth and gene expression are a powerful approach for identifying genomic characteristics that contribute to phenotypic and genotypic variation. A previous study using next-generation sequencing illustrated that the choline kinase beta (CHKB), Krüpple-like factor 6 (KLF6), glypican 1(GPC1), and cholinergic receptor muscarinic 3 (CHRM3) genes reside within copy number variable regions (CNVRs) of yak populations that overlap with quantitative trait loci (QTLs) of meat quality and growth. As a result, this research aimed to determine the association of CNVs of the KLF6, CHKB, GPC1, and CHRM3 genes with growth traits in the Datong yak breed. The association between the CNV types of the KLF6, CHKB, GPC1, and CHRM3 genes and the growth traits in the Datong yak breed was determined by one-way analysis of variance (ANOVA) using SPSS software. The CNV types were classified as a loss (a copy number of 0 or 1), gain (a copy number >2), and normal (a copy number of 2) relative to the reference gene, BTF3 in the 387 individuals of Datong yak. These results indicated that the normal CNV types of the CHKB and GPC1 genes were significantly (P<0.05) associated with high body length, height and weight, and chest girth in six-month-old and five-year-old Datong yaks. On the other hand, the loss CNV types of the KLF6 gene is significantly (P<0.05) associated with body weight and length and chest girth at six-month-old and five-year-old Datong yaks. In the contrary, the gain CNV type of the CHRM3 gene is highly (P<0.05) associated with body weight, length, height, and chest girth in six-month-old and five-year-old. This work provides the first observation of the biological role of CNVs of the CHKB, KLF6, GPC1, and CHRM3 genes in the Datong yak breed and might, therefore, provide a novel opportunity to utilize data on CNVs in designing molecular markers for the selection of animal breeding programs for larger populations of various yak breeds. Therefore, we hypothesized that this study provided inclusive information on the application of CNVs of the CHKB, KLF6, GPC1, and CHRM3 genes in growth traits in Datong yaks and its possible function in bovine species.Keywords: Copy number variation, growth traits, yak, genes
Procedia PDF Downloads 17210032 Frequent-Flyer Program: The Connection between Commercial Partners and Spin-off
Authors: Changmin Jiang
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In this paper, we build a theoretical model to investigate the relationship between two recent trends in airline frequent-flyer programs (FFPs): the adoption of the “coalition” business model with other commercial partners, and the separation from airlines’ operations. We show that commercial partners benefit from teaming up with FFP, while increasing the number of commercial partners will increase the total profit; it reduces the average profit of the parties involved. Furthermore, we show that the number of commercial partners of an FFP is negatively related with the benefit to keep the FFP in-house.Keywords: frequent flyer program, coalition, commercial partners, spin-off
Procedia PDF Downloads 30110031 Towards Kurdish Internet Linguistics: A Case Study on the Impact of Social Media on Kurdish Language
Authors: Karwan K. Abdalrahman
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Due to the impacts of the internet and social media, new words and expressions enter the Kurdish language, and a number of familiarized words get new meanings. The case is especially true when the technique of transliteration is taken into consideration. Through transliteration, a number of selected words widely used on social media are entering the Kurdish media discourse. In addition, a selected number of Kurdish words get new cultural and psychological meanings. The significance of this study is to delve into the process of word formation in the Kurdish language and explore how new words and expressions are formed by social media users and got public recognition. First, the study investigates the English words that enter the Kurdish language through different social media platforms. All of these words are transliterated and are used in spoken and written discourses. Second, there are a specific number of Kurdish words that got new meanings in social media. As for these words, there are psychological and cultural factors that make people use these expressions for specific political reasons. It can be argued that they have an indirect political message along with their new linguistic usages. This is a qualitative study analyzing video content that was published in the last two years on social media platforms, including Facebook and YouTube. The collected data was analyzed based on the themes discussed above. The findings of the research can be summarized as follows: the widely used transliterated words have entered both the spoken and written discourses. Authors in online and offline newspapers, TV presenters, literary writers, columnists are using these new expressions in their writings. As for the Kurdish words with new meanings, they are also widely used for psychological, cultural, and political reasons.Keywords: Kurdish language, social media, new meanings, transliteration, vocabulary
Procedia PDF Downloads 18010030 The Determinants of Financial Stability: Evidence from Jordan
Authors: Wasfi Al Salamat, Shaker Al-Kharouf
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This study aims to examine the determinants of financial stability for 13 commercial banks listed on the Amman stock exchange (ASE) over the period (2007-2016) after controlling for the independent variables: return on equity (ROE), return on assets (ROA), earnings per share (EPS), growth in gross domestic product (GDP), inflation rate and debt ratio to measure the financial stability by three main variables: capital adequacy, non-performing loans and the number of returned checks. The balanced panel data statistical approach has been used for data analysis. Results are estimated by using multiple regression models. The empirical results suggested that there is statistically significant negative effect of inflation rate and debt ratio on the capital adequacy while there is statistically significant positive effect of growth in gross domestic product on capital adequacy. In contrast, there is statistically significant negative effect of return on equity and growth in gross domestic product on the non-performing loans while there is statistically significant positive effect of inflation rate on non-performing loans. Finally, there is statistically significant negative effect of growth in gross domestic product on the number of returned checks while there is statistically significant positive effect of inflation rate on the number of returned checks.Keywords: capital adequacy, financial stability, non-performing loans, number of returned checks, ASE
Procedia PDF Downloads 22410029 Addressing Supply Chain Data Risk with Data Security Assurance
Authors: Anna Fowler
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When considering assets that may need protection, the mind begins to contemplate homes, cars, and investment funds. In most cases, the protection of those assets can be covered through security systems and insurance. Data is not the first thought that comes to mind that would need protection, even though data is at the core of most supply chain operations. It includes trade secrets, management of personal identifiable information (PII), and consumer data that can be used to enhance the overall experience. Data is considered a critical element of success for supply chains and should be one of the most critical areas to protect. In the supply chain industry, there are two major misconceptions about protecting data: (i) We do not manage or store confidential/personally identifiable information (PII). (ii) Reliance on Third-Party vendor security. These misconceptions can significantly derail organizational efforts to adequately protect data across environments. These statistics can be exciting yet overwhelming at the same time. The first misconception, “We do not manage or store confidential/personally identifiable information (PII)” is dangerous as it implies the organization does not have proper data literacy. Enterprise employees will zero in on the aspect of PII while neglecting trade secret theft and the complete breakdown of information sharing. To circumvent the first bullet point, the second bullet point forges an ideology that “Reliance on Third-Party vendor security” will absolve the company from security risk. Instead, third-party risk has grown over the last two years and is one of the major causes of data security breaches. It is important to understand that a holistic approach should be considered when protecting data which should not involve purchasing a Data Loss Prevention (DLP) tool. A tool is not a solution. To protect supply chain data, start by providing data literacy training to all employees and negotiating the security component of contracts with vendors to highlight data literacy training for individuals/teams that may access company data. It is also important to understand the origin of the data and its movement to include risk identification. Ensure processes effectively incorporate data security principles. Evaluate and select DLP solutions to address specific concerns/use cases in conjunction with data visibility. These approaches are part of a broader solutions framework called Data Security Assurance (DSA). The DSA Framework looks at all of the processes across the supply chain, including their corresponding architecture and workflows, employee data literacy, governance and controls, integration between third and fourth-party vendors, DLP as a solution concept, and policies related to data residency. Within cloud environments, this framework is crucial for the supply chain industry to avoid regulatory implications and third/fourth party risk.Keywords: security by design, data security architecture, cybersecurity framework, data security assurance
Procedia PDF Downloads 8910028 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 23110027 Formulation of Optimal Shifting Sequence for Multi-Speed Automatic Transmission
Authors: Sireesha Tamada, Debraj Bhattacharjee, Pranab K. Dan, Prabha Bhola
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The most important component in an automotive transmission system is the gearbox which controls the speed of the vehicle. In an automatic transmission, the right positioning of actuators ensures efficient transmission mechanism embodiment, wherein the challenge lies in formulating the number of actuators associated with modelling a gearbox. Data with respect to actuation and gear shifting sequence has been retrieved from the available literature, including patent documents, and has been used in this proposed heuristics based methodology for modelling actuation sequence in a gear box. This paper presents a methodological approach in designing a gearbox for the purpose of obtaining an optimal shifting sequence. The computational model considers factors namely, the number of stages and gear teeth as input parameters since these two are the determinants of the gear ratios in an epicyclic gear train. The proposed transmission schematic or stick diagram aids in developing the gearbox layout design. The number of iterations and development time required to design a gearbox layout is reduced by using this approach.Keywords: automatic transmission, gear-shifting, multi-stage planetary gearbox, rank ordered clustering
Procedia PDF Downloads 32510026 Investigation on Fischer-Tropsch Synthesis over Cobalt-Gadolinium Catalyst
Authors: Jian Huang, Weixin Qian, Haitao Zhang, Weiyong Ying
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Cobalt-gadolinium catalyst for Fischer-Tropsch synthesis was prepared by impregnation method with commercial silica gel, and its texture properties were characterized by BET, XRD, and TPR. The catalytic performance of the catalyst was tested in a fixed bed reactor. The results showed that the addition of gadolinium to the cobalt catalyst might decrease the size of cobalt particles, and increased the dispersion of catalytic active cobalt phases. The carbon number distributions for the catalysts was calculated by ASF equation.Keywords: Fischer-Tropsch synthesis, cobalt-based catalysts, gadolinium, carbon number distributions
Procedia PDF Downloads 37910025 Sexual Harassment at Workplace in Cuttack District
Authors: Anasuya P. Pradhan, Netajee Abhinandan
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Today's workplace is diverse and keeps changing continuously. Sexual harassment in the work place has emerged as a growing obstacle in women’s progress and being a sex discrimination issue has made the society vulnerable.Such issues indicate that, today women are comparatively more insecure in our society irrespective of their social status, position, and educational qualification. Hence, it needs to be addressed in the academic pedagogy.The study aimed to learn how far people are gender-sensitized, how far they are aware about the laws related to the issue, and how far women employees raise their voice against it. The findings revealed that even being educated and working in the organized sectors, people are unaware and are not sensitized. The study therefore recommends both the Government and managers of institutions how to critically identify the root causes of sexual harassment, its implications on our society and how best to address it.Keywords: workplace power, gender discrimination, gender sensitization, sexual harassment
Procedia PDF Downloads 19610024 Pakistan’s Taxation System: A Critical Appraisal
Authors: Khalid Javed, Rashid Mahmood
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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.Keywords: central board of revenue, GDP, sale tax, income tax
Procedia PDF Downloads 44210023 A Method Development for Improving the Efficiency of Solid Waste Collection System Using Network Analyst
Authors: Dhvanidevi N. Jadeja, Daya S. Kaul, Anurag A. Kandya
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Municipal Solid Waste (MSW) collection in a city is performed in less effective manner which results in the poor management of the environment and natural resources. Municipal corporation does not possess efficient waste management and recycling programs because of the complex task involving many factors. Solid waste collection system depends upon various factors such as manpower, number and size of vehicles, transfer station size, dustbin size and weight, on-road traffic, and many others. These factors affect the collection cost, energy and overall municipal tax for the city. Generally, different types of waste are scattered throughout the city in a heterogeneous way that poses changes for efficient collection of solid waste. Efficient waste collection and transportation strategy must be effectively undertaken which will include optimization of routes, volume of waste, and manpower. Being these optimized, the overall cost can be reduced as the fuel and energy requirements would be less and also the municipal waste taxes levied will be less. To carry out the optimization study of collection system various data needs to be collected from the Ahmedabad municipal corporation such as amount of waste generated per day, number of workers, collection schedule, road maps, number of transfer station, location of transfer station, number of equipment (tractors, machineries), number of zones, route of collection etc. The ArcGis Network Analyst is introduced for the best routing identification applied in municipal waste collection. The simulation consists of scenarios of visiting loading spots in the municipality of Ahmedabad, considering dynamic factors like network traffic changes, closed roads due to natural or technical causes. Different routes were selected in a particular area of Ahmedabad city, and present routes were optimized to reduce the length of the routes, by using ArcGis Network Analyst. The result indicates up to 35% length minimization in the routes.Keywords: collection routes, efficiency, municipal solid waste, optimization
Procedia PDF Downloads 13610022 Thermal Analysis for Darcy Forchheimer Effect with Hybrid Ferro Fluid Flow
Authors: Behzad Ali Khan, M. Zubair Akbar Qureshi
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The article analyzes the Darcy Forchheimer 2D Hybrid ferrofluid. The flow of a Hybrid ferrofluid is made due to an unsteady porous channel. The classical liquid water is treated as a based liquid. The flow in the permeable region is characterized by the Darcy-Forchheimer relation. Heat transfer phenomena are studied during the flow. The transformation of a partial differential set of equations into a strong ordinary differential frame is formed through appropriate variables. The numerical Shooting Method is executed for solving the simplified set of equations. In addition, a numerical analysis (ND-Solve) is utilized for the convergence of the applied technique. The influence of some flow model quantities like Pr (Prandtle number), r (porous medium parameter), F (Darcy-porous medium parameter), Re (Reynolds number), Pe (Peclet number) on velocity and temperature field are scrutinized and studied through sketches. Certain physical factors like f ''(η) (skin friction coefficient) and θ^'(η) (rate of heat transfer) are first derived and then presented through tables.Keywords: darcy forcheimer, hybrid ferro fluid, porous medium, porous channel
Procedia PDF Downloads 17410021 Association between Occupational Characteristics and Well-Being: An Exploratory Study of Married Working Women in New Delhi, India
Authors: Kanchan Negi
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Background: Modern and urban occupational culture have driven demands for people to work long hours and weekends and take work to home at times. Research on the health effects of these exhaustive temporal work patterns is scant or contradictory. This study examines the relationship between work patterns and wellbeing in a sample of women living in the metropolitan hub of Delhi. Method: This study is based on the data collected from 360 currently married women between age 29 and 49 years, working in the urban capital hub of India, i.e., Delhi. The women interviewed were professionals from the education, health, banking and information and technology (IT) sector. Bivariate analysis was done to study the characteristics of the sample. Logistic regression analysis was used to estimate the physical and psychological wellbeing across occupational characteristics. Results: Most of the working women were below age 35 years; around 30% of women worked in the education sector, 23% in health, 21% in banking and 26% in the IT sector. Over 55% of women were employed in the private sector and only 36% were permanent employees. Nearly 30% of women worked for more than the standard 8 hours a day. The findings from logistic regression showed that compared to women working in the education sector, those who worked in the banking and IT sector more likely to have physical and psychological health issues (OR 2.07-4.37, CI 1.17-4.37); women who bear dual burden of responsibilities had higher odds of physical and psychological health issues than women who did not (OR 1.19-1.85 CI 0.96-2.92). Women who worked for more than 8 hours a day (OR 1.15, CI 1.01-1.30) and those who worked for more than five days a week (OR 1.25, CI 1.05-1.35) were more likely to have physical health issues than women who worked for 6-8 hours a day and five days e week, respectively. Also, not having flexible work timings and compensatory holidays increased the odds of having physical and psychological health issues among working women (OR 1.17-1.29, CI 1.01-1.47). Women who worked in the private sector, those employed temporarily and who worked in the non-conducive environments were more likely to have psychological health issues as compared to women in the public sector, permanent employees and those who worked in a conducive environment, respectively (OR 1.33-1.67, CI 1.09-2.91). Women who did not have poor work-life balance had reduced the odds of psychological health issues than women with poor work-life balance (OR 0.46, CI 0.25-0.84). Conclusion: Poor wellbeing significantly linked to strenuous and rigid work patterns, suggesting that modern and urban work culture may contribute to the poor wellbeing of working women. Noticing the recent decline in female workforce participation in Delhi, schemes like Flexi-timings, compensatory holidays, work-from-home and daycare facilities for young ones must be welcomed; these policies already exist in some private sector firms, and the public sectors companies should also adopt such changes to ease the dual burden as homemaker and career maker. This could encourage women in the urban areas to readily take up the jobs with less juggle to manage home and work.Keywords: occupational characteristics, urban India, well-being, working women
Procedia PDF Downloads 20510020 Level up Entrepreneurial Behaviors: A Case Study on the Use of Gamification to Encourage Entrepreneurial Acting and Thinking
Authors: Lena Murawski
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Currently, researchers and experts from the business world recognize entrepreneurial behaviors as a decisive factor for economic success, allowing firms to adapt to changing internal and external needs. The purpose of this study is to explore how gamification can enhance entrepreneurial behaviors, reporting on a gamification project in a new venture operating in the IT sector in Germany. This article is based on data gathered from observations of pre‐ and post‐implementation in the case company. Results have indicated that the use of gamification encourages entrepreneurial behaviors, especially relating to seeking ways on how to integrate new employees, improve teamwork and communication, and to adapt existing processes to increase productivity. The interdisciplinary dialogue furthers our understanding of factors that foster entrepreneurial behaviors. The matter is of practical relevance, guiding practitioners on how to exploit the potentials of gamification to exhibit an entrepreneurial orientation in organizations.Keywords: case study, entrepreneurial behaviors, gamification, new venture
Procedia PDF Downloads 16010019 Strategic Workplace Security: The Role of Malware and the Threat of Internal Vulnerability
Authors: Modesta E. Ezema, Christopher C. Ezema, Christian C. Ugwu, Udoka F. Eze, Florence M. Babalola
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Some employees knowingly or unknowingly contribute to loss of data and also expose data to threat in the process of getting their jobs done. Many organizations today are faced with the challenges of how to secure their data as cyber criminals constantly devise new ways of attacking the organization’s secret data. However, this paper enlists the latest strategies that must be put in place in order to protect these important data from being attacked in a collaborative work place. It also introduces us to Advanced Persistent Threats (APTs) and how it works. The empirical study was conducted to collect data from the employee in data centers on how data could be protected from malicious codes and cyber criminals and their responses are highly considered to help checkmate the activities of malicious code and cyber criminals in our work places.Keywords: data, employee, malware, work place
Procedia PDF Downloads 38310018 Heat and Mass Transfer of Triple Diffusive Convection in a Rotating Couple Stress Liquid Using Ginzburg-Landau Model
Authors: Sameena Tarannum, S. Pranesh
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A nonlinear study of triple diffusive convection in a rotating couple stress liquid has been analysed. It is performed to study the effect of heat and mass transfer by deriving Ginzburg-Landau equation. Heat and mass transfer are quantified in terms of Nusselt number and Sherwood numbers, which are obtained as a function of thermal and solute Rayleigh numbers. The obtained Ginzburg-Landau equation is Bernoulli equation, and it has been elucidated numerically by using Mathematica. The effects of couple stress parameter, solute Rayleigh numbers, and Taylor number on the onset of convection and heat and mass transfer have been examined. It is found that the effects of couple stress parameter and Taylor number are to stabilize the system and to increase the heat and mass transfer.Keywords: couple stress liquid, Ginzburg-Landau model, rotation, triple diffusive convection
Procedia PDF Downloads 338