Search results for: supplier quality management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 17692

Search results for: supplier quality management

16642 The South African Polycentric Water Resource Governance-Management Nexus: Parlaying an Institutional Agent and Structured Social Engagement

Authors: J. H. Boonzaaier, A. C. Brent

Abstract:

South Africa, a water scarce country, experiences the phenomenon that its life supporting natural water resources is seriously threatened by the users that are totally dependent on it. South Africa is globally applauded to have of the best and most progressive water laws and policies. There are however growing concerns regarding natural water resource quality deterioration and a critical void in the management of natural resources and compliance to policies due to increasing institutional uncertainties and failures. These are in accordance with concerns of many South African researchers and practitioners that call for a change in paradigm from talk to practice and a more constructive, practical approach to governance challenges in the management of water resources. A qualitative theory-building case study through longitudinal action research was conducted from 2014 to 2017. The research assessed whether a strategic positioned institutional agent can be parlayed to facilitate and execute WRM on catchment level by engaging multiple stakeholders in a polycentric setting. Through a critical realist approach a distinction was made between ex ante self-deterministic human behaviour in the realist realm, and ex post governance-management in the constructivist realm. A congruence analysis, including Toulmin’s method of argumentation analysis, was utilised. The study evaluated the unique case of a self-steering local water management institution, the Impala Water Users Association (WUA) in the Pongola River catchment in the northern part of the KwaZulu-Natal Province of South Africa. Exploiting prevailing water resource threats, it expanded its ancillary functions from 20,000 to 300,000 ha. Embarking on WRM activities, it addressed natural water system quality assessments, social awareness, knowledge support, and threats, such as: soil erosion, waste and effluent into water systems, coal mining, and water security dimensions; through structured engagement with 21 different catchment stakeholders. By implementing a proposed polycentric governance-management model on a catchment scale, the WUA achieved to fill the void. It developed a foundation and capacity to protect the resilience of the natural environment that is critical for freshwater resources to ensure long-term water security of the Pongola River basin. Further work is recommended on appropriate statutory delegations, mechanisms of sustainable funding, sufficient penetration of knowledge to local levels to catalyse behaviour change, incentivised support from professionals, back-to-back expansion of WUAs to alleviate scale and cost burdens, and the creation of catchment data monitoring and compilation centres.

Keywords: institutional agent, water governance, polycentric water resource management, water resource management

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16641 The Factors Affecting on Promoting Productivity from Nurses' View

Authors: Mahnaz Sanjari, Sedigheh Salemi, Mohammad Mirzabeigi

Abstract:

Nowadays, the world is facing a crisis of workforce and one of the most striking examples is the shortage of nurses. Nursing workforce productivity is related by various factors such as absenteeism, professional effectiveness and quality care. This cross-sectional study was conducted in 700 nurses who work in government hospitals from 35 hospitals of 9 provinces in Iran. The study was approved by the Nursing Council and was carried out with the authorization of the Research Ethics Committee. The questionnaire included 33 questions and 4 sub categories such as human resource, education and management. The reliability was evaluated by Cronbach's alpha (α=0/85). Statistical analyzes were performed, using SPSS version 16. The result showed that nurses emphasized on "respect to nurse-to-bed ratio" and less importance item was "using less experienced nurse". In addition, another important factor in clinical productivity is "Proper physical structure and amenities","good communication with colleagues" and "having good facilities". Also, "human resources at all levels of standard", "promoting on merit" and "well defined relationship in health system" are another important factors in productivity from nurse` view. The main managerial factor is "justice between employees" and the main educational component of productivity is “updating nursing knowledge”. The results show that more than half of the participants emphasized on the management and educational factors. Productivity as one of the main part of the health care quality leads to appropriate use of human and organizational resources, reduce cost services, and organizational development.

Keywords: productivity, nursing services, workforce, cost services

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16640 The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency and institutional theory

Procedia PDF Downloads 421
16639 Evaluation of Different Fertilization Practices and Their Impacts on Soil Chemical and Microbial Properties in Two Agroecological Zones of Ghana

Authors: Ansong Richard Omari, Yosei Oikawa, Yoshiharu Fujii, Dorothea Sonoko Bellingrath-Kimura

Abstract:

Renewed interest in soil management aimed at improving the productive capacity of Sub Saharan Africa (SSA) soils has called for the need to analyse the long term effect of different fertilization systems on soil. This study was conducted in two agroecological zones (i.e., Guinea Savannah (GS) and Deciduous forest (DF)) of Ghana to evaluate the impacts of long term (> 5 years) fertilization schemes on soil chemical and microbial properties. Soil samples under four different fertilization schemes (inorganic, inorganic and organic, organic, and no fertilization) were collected from 20 farmers` field in both agroecological zones. Soil analyses were conducted using standard procedures. All average soil quality parameters except extractable C, potential mineralizable nitrogen and CEC were significantly higher in DF sites compared to GS. Inorganic fertilization proved superior in soil chemical and microbial biomass especially in GS zone. In GS, soil deterioration index (DI) revealed that soil quality deteriorated significantly (−26%) under only organic fertilization system whereas soil improvement was observed under inorganic and no fertilization sites. In DF, either inorganic or organic and inorganic fertilization showed significant positive effects on soil quality. The high soil chemical composition and enhanced microbial biomass in DF were associated with the high rate of inorganic fertilization.

Keywords: deterioration index, fertilization scheme, microbial biomass, tropical agroecological zone

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16638 Pollutant Loads of Urban Runoff from a Mixed Residential-Commercial Catchment

Authors: Carrie Ho, Tan Yee Yong

Abstract:

Urban runoff quality for a mixed residential-commercial land use catchment in Miri, Sarawak was investigated for three storm events in 2011. Samples from the three storm events were tested for five water quality parameters, Namely, TSS, COD, BOD5, TP, and Pb. Concentration of the pollutants were found to vary significantly between storms, but were generally influenced by the length of antecedent dry period and the strength of rainfall intensities. Runoff from the study site showed a significant level of pollution for all the parameters investigated. Based on the National Water Quality Standards for Malaysia (NWQS), stormwater quality from the study site was polluted and exceeded class III water for TSS and BOD5 with maximum EMCs of 177 and 24 mg/L, respectively. Design pollutant load based on a design storm of 3-month average recurrence interval (ARI) for TSS, COD, BOD5, TP, and Pb were estimated to be 40, 9.4, 5.4, 1.7, and 0.06 kg/ha, respectively. The design pollutant load for the pollutants can be used to estimate loadings from similar catchments within Miri City.

Keywords: mixed land-use, urban runoff, pollutant load, national water quality

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16637 A Collaborative Application of Six Sigma and Value Engineering in Supply Chain and Logistics

Authors: Arun Raja, Kevin Thomas, Sreyas Tribhu, S. P. Anbuudayasankar

Abstract:

This paper deals with the application of six sigma methodology in supply chain (SC) and logistics. A detailed cram about how the SC can be improved and its impact on the organization are dealt with and also how the quality plays a vital role in improving SC and logistics are identified. A simulation has been performed using the ARENA software to determine the process efficiency of a bottle manufacturing unit. Further, a Value Stream Mapping (VSM) analysis has been executed on the manufacturing process flow model and the manner by which Value Engineering (VE) holds a significant importance for quality assertion on the products is also studied.

Keywords: supply chain, six sigma, value engineering, logistics, quality

Procedia PDF Downloads 678
16636 Determinants of Quality of Life Among Refugees Aging Out of Place

Authors: Jonix Owino

Abstract:

Aging Out of Place refers to the physical and emotional experience of growing older in a foreign or unfamiliar environment. Refugees flee their home countries and migrate to foreign countries such as the United States for safety. The emotional and psychological distress experienced by refugees who are compelled to leave their home countries can compromise their ability to adapt to new countries, thereby affecting their well-being. In particular, implications of immigration may be felt more acutely in later life stages, especially when life-long attachments have been made in the country of origin. However, aging studies in the United States have failed to conceptualize refugee aging experiences, more so for refugees who entered the country as adults. Specifically, little is known about the quality of life among aging refugees. Research studies on whether the quality of life varies among refugees by sociodemographic factors are limited. Research studies examining the role of social connectedness in aging refugees’ quality of life are also sparse. As such, the present study seeks to investigate the sociodemographic (i.e., age, sex, country of origin, and length of residence) and social connection factors associated with quality of life among aging refugees. The study consisted of a total of 108 participants from ages 50 years and above. The refugees represented in the study were from Bhutan, Burundi, and Somalia and were recruited from an upper Midwestern region of the United States. The participants completed an in-depth survey assessing social factors and well-being. Hierarchical regression was used for analysis. The results showed that females, older individuals, and refugees who were from Africa reported lower quality of life. Length of residence was not associated with quality of life. Furthermore, when controlling for sociodemographic factors, greater social integration was significantly associated with a higher quality of life, whereas lower loneliness was significantly associated with a higher quality of life. The results also indicated a significant interaction between loneliness and sex in predicting quality of life. This suggests that greater loneliness was associated with reduced quality of life for female refugees but not males. The present study highlights cultural variations within refugee groups which is important in determining how host communities can best support aging refugees’ well-being and develop social programs that can effectively cater to issues of aging among refugees.

Keywords: aging refugees, quality of life, social integration, migration and integration

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16635 Comparison of Air Quality in 2019 and 2020 in the Campuses of the University of the Basque Country

Authors: Elisabete Alberdi, Irantzu Álvarez, Nerea Astigarraga, Heber Hernández

Abstract:

The purpose of this research work is to study the emissions of certain substances that contribute to air pollution and, as far as possible, to try to eliminate or reduce them, to avoid damage to both health and the environment. This work focuses on analyzing and comparing air quality in 2019 and 2020 in the Autonomous Community of the Basque Country, especially near the UPV/EHU campuses. We use Geostatistics to develop a spatial model and to analyse the levels of pollutants in those areas where the scope of the monitoring stations is limited. Finally, different more sustainable transport alternatives for users have been proposed.

Keywords: air quality, pollutants, monitoring stations, environment, geostatistics

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16634 Possible Reasons for and Consequences of Generalizing Subgroup-Based Measurement Results to Populations: Based on Research Studies Conducted by Elementary Teachers in South Korea

Authors: Jaejun Jong

Abstract:

Many teachers in South Korea conduct research to improve the quality of their instruction. Unfortunately, many researchers generalize the results of measurements based on one subgroup to other students or to the entire population, which can cause problems. This study aims to determine examples of possible problems resulting from generalizing measurements based on one subgroup to an entire population or another group. This study is needed, as teachers’ instruction and class quality significantly affect the overall quality of education, but the quality of research conducted by teachers can become questionable due to overgeneralization. Thus, finding potential problems of overgeneralization can improve the overall quality of education. The data in this study were gathered from 145 sixth-grade elementary school students in South Korea. The result showed that students in different classes could differ significantly in various ways; thus, generalizing the results of subgroups to an entire population can engender erroneous student predictions and evaluations, which can lead to inappropriate instruction plans. This result shows that finding the reasons for such overgeneralization can significantly improve the quality of education.

Keywords: generalization, measurement, research methodology, teacher education

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16633 Circular Economy: Development of Quantitative Material Wastage Management Plan for Effective Waste Reduction in Building Construction Industry

Authors: Kwok Tak Kit

Abstract:

Combating climate change is becoming a hot topic in various sectors. Building construction and infrastructure sectors contributed a significant proportion of waste and GHGs emissions in the economy of different countries and cities. Many types of research had conducted and discussed the topic of waste management and waste management being a macro-level control is well developed in the building and construction industry. However, there is little research and studies on the micro-level of waste management, “building construction material wastage management,” and fewer reviews about regulatory control in the building construction sector. In this paper, we will focus on the potentialities and importance of material wastage management and review the deficiencies of the current standard to take into account the reduction of material wastage in a systematic and quantitative approach.

Keywords: quantitative measurement, material wastage management plan, waste management, uncalculated waste, circular economy

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16632 A Bottleneck-Aware Power Management Scheme in Heterogeneous Processors for Web Apps

Authors: Inyoung Park, Youngjoo Woo, Euiseong Seo

Abstract:

With the advent of WebGL, Web apps are now able to provide high quality graphics by utilizing the underlying graphic processing units (GPUs). Despite that the Web apps are becoming common and popular, the current power management schemes, which were devised for the conventional native applications, are suboptimal for Web apps because of the additional layer, the Web browser, between OS and application. The Web browser running on a CPU issues GL commands, which are for rendering images to be displayed by the Web app currently running, to the GPU and the GPU processes them. The size and number of issued GL commands determine the processing load of the GPU. While the GPU is processing the GL commands, CPU simultaneously executes the other compute intensive threads. The actual user experience will be determined by either CPU processing or GPU processing depending on which of the two is the more demanded resource. For example, when the GPU work queue is saturated by the outstanding commands, lowering the performance level of the CPU does not affect the user experience because it is already deteriorated by the retarded execution of GPU commands. Consequently, it would be desirable to lower CPU or GPU performance level to save energy when the other resource is saturated and becomes a bottleneck in the execution flow. Based on this observation, we propose a power management scheme that is specialized for the Web app runtime environment. This approach incurs two technical challenges; identification of the bottleneck resource and determination of the appropriate performance level for unsaturated resource. The proposed power management scheme uses the CPU utilization level of the Window Manager to tell which one is the bottleneck if exists. The Window Manager draws the final screen using the processed results delivered from the GPU. Thus, the Window Manager is on the critical path that determines the quality of user experience and purely executed by the CPU. The proposed scheme uses the weighted average of the Window Manager utilization to prevent excessive sensitivity and fluctuation. We classified Web apps into three categories using the analysis results that measure frame-per-second (FPS) changes under diverse CPU/GPU clock combinations. The results showed that the capability of the CPU decides user experience when the Window Manager utilization is above 90% and consequently, the proposed scheme decreases the performance level of CPU by one step. On the contrary, when its utilization is less than 60%, the bottleneck usually lies in the GPU and it is desirable to decrease the performance of GPU. Even the processing unit that is not on critical path, excessive performance drop can occur and that may adversely affect the user experience. Therefore, our scheme lowers the frequency gradually, until it finds an appropriate level by periodically checking the CPU utilization. The proposed scheme reduced the energy consumption by 10.34% on average in comparison to the conventional Linux kernel, and it worsened their FPS by 1.07% only on average.

Keywords: interactive applications, power management, QoS, Web apps, WebGL

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16631 An Evaluation of Tourism Education in Nigeria’s Higher Institutions

Authors: Eldah Ephraim Buba

Abstract:

This paper evaluated the quality of tourism education in Nigeria higher education. The problem of poor quality of tourism education in Nigeria’s higher institutions prompted the study. Archival research was used with evaluation reports as secondary data, twenty evaluation reports for different polytechnics from the National board for technical education (NBTE) from 1995-2012 were assessed. The evidence from the documents shows that the quality of teaching and evaluation is fair. The programmes resources are fairly good, and most of the teachers do not have a postgraduate qualification in tourism related courses. It is therefore recommended that the institutions running tourism programmes in Nigeria need to introduce self -assessment of programmes and not rely on the NBTE accreditation which comes up in three years. Also there is need for a staff development policy that will encourage Tourism educators to further their education; The Tertiary Educational Trust Fund (TETFUND) should focus on developing staff of tourism education because it is an area of study in Nigeria that lacks qualified personnel. With the way higher institution in Nigeria are finding interest in tourism programmes, having good quality programmes will not only produce better professionals but it will help in offering better services in the industry and maximizing the impacts of the business.

Keywords: education, evaluation, tourism quality, self-assessment

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16630 Earnings Management and Tone Management: Evidence from the UK

Authors: Salah Kayed Kayed, Jessica Hong Yang

Abstract:

This study investigates, whether earnings management in the audited financial statements is associated with tone management in the narrative sections of the annual report in the UK. Earnings management and narrative disclosure are communication strategies used from managers to communicate with investors or other users. Because earnings management and narrative disclosure stem from managers, they can exploit this by doing manipulation in their earnings, and simultaneously disclosing qualitative text (narrative information) in their reports as a tone of words, which will affect users’ perception, and hence users will be misinformed. The association between earnings and tone management can be explained by the self-serving, through cognitive reference points, theory. The sample period lasts from 2010 to 2015, and the sample comprises all non-financial firms that consider under FTSE 350 in any year during the sample period. A list of words from previous research is used to measure the tone in the narrative sections of the annual report. Because this study focuses on the managerial strategic choice and the subjective issues that come from management, it uses the abnormal tone to capture the managerial discretion on tone, and a number of different discretionary accruals proxies to measure earnings management, where accruals management is considered as a manipulation tool from managers to change the users' perception. This research is motivated to fulfil the literature gap by examining the association between earnings and tone management. Moreover, if firms that apply earnings management use tone management to mislead investors, it is beneficial for investors, policy makers, standard setters, or other users to know whether there is an association between earnings management and tone management. Clearly, we believe that this study is fundamental in the accounting context, where it evaluates the communication strategies that are used in firms' financial reports. Consistent with prior research, it is expected that tone management is positively associated with earnings management. This means that firms that use earnings management have incentives to manipulate in their narrative disclosure through tone of words, to reflect a good perception for users, which will conceal the earnings management techniques used in their reporting.

Keywords: earnings management, FTSE 350, narrative disclosure, tone management

Procedia PDF Downloads 278
16629 The Determinants of Corporate Hedging Strategy

Authors: Ademola Ajibade

Abstract:

Previous studies have explored several rationales for hedging strategies, but the evidence provided by these studies remains ambiguous. Using a hand-collected dataset of 2460 observations of non-financial firms in eight African countries covering 2013-2022, this paper investigates the determinants and extent of corporate hedge use. In particular, this paper focuses on the link between country-specific conditions and the corporate hedging behaviour of firms. To our knowledge, this represents the first African studies investigating the association between country-specific factors and corporate hedging policy. The evidence based on both univariate and multivariate reveal that country-level corruption and government quality are important indicators of the decisions and extent of hedge use among African firms. However, the connection between country-specific factors as a rationale for corporate hedge use is stronger for firms located in highly corrupt countries. This suggest that firms located in corrupt countries are more motivated to hedge due to the large exposure they face. In addition, we test the risk management theories and observe that CEOs educational qualification and experience shape corporate hedge behaviour. We implement a lagged variables in a panel data setting to address endogeneity concern and implement an interaction term between governance indices and firm-specific variables to test for robustness. Generally, our findings reveal that institutional factors shape risk management decisions and have a predictive power in explaining corporate hedging strategy.

Keywords: corporate hedging, governance quality, corruption, derivatives

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16628 Economics and Management Information Systems: Institute of Management and Technology Enugu a Case Study

Authors: Cletus Agbowo

Abstract:

Standard principles, rules, regulations, norms and guides are necessities in practice especially in the Economics and management information system Institute of management of and technology (IMT) Enugu a case sturdy as presented by the presenter. Without mincing words, the fundamental bottle neck of management is economics, how to select to engage merger productivity resources to achieve uncountable objectives without tears. Management information system inevitably become bound up in organizational politics because the influence access to a key resource – namely information. Economics and management information can effect who does what to whom, when, where and how in an organization. In great institutions like the Institute of Management and Technology (IMT) Enugu a case study many new information systems require changes in personnel, individual routines that can be painful for those involved and require retraining and additional effort may or may not be compensated. In a nut shell, because management information system potentially change an organization’s structure, culture, business processes, and strategy, there is often considerable resistance to them when they are introduced. The case study have many schools, departments, divisions and units which needs research on economics and management information systems. A system can be defined as a set of interrelated components and / or elements, which reacts with input to produce output. A department in an organization is a system. The researcher is faced to itemize the practical challenges encountered and solution adopted by the Institute Management and Enugu state government.

Keywords: economics, information, management, productivity, regulations

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16627 Application of UV-C Irradiation on Quality and Textural Properties of Button Mushrooms

Authors: M. Ghasemi-Varnamkhasti, S. H. Yoosefian. A. Mohammad- Razdari

Abstract:

The effect of 1.0 kJ/m2 Ultraviolet-C (UV-C) light on pH, weight loss, color, and firmness of button mushroom (Agaricus bisporus) tissues during 21-days storage at 4 ºC was studied. UV-C irradiation enhanced pH, weight, color parameters, and firmness of mushroom during storage compared to control treatment. However, application of 1.0 kJ/m2 UV-C treatment could effectively induce the increase of weight loss, firmness, and pH to 14.53%, 49.82%, and 10.39%, respectively. These results suggest that the application of UV-C irradiation could be an effective method to maintain the postharvest quality of mushrooms.

Keywords: mushroom, polyethylene film, quality, UV-c irradiation

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16626 Digital Customer Relationship Management on Service Delivery Performance

Authors: Reuben Kinyuru Njuguna, Martin Mabuya Njuguna

Abstract:

Digital platforms, such as The Internet, and the advent of digital marketing strategies, have led to many changes in the marketing of goods and services. These have resulted in improved service quality, enhanced customer relations, productivity gains, marketing transaction cost reductions, improved customer service and flexibility in fulfilling customers’ changing needs and lifestyles. Consequently, the purpose of this study was to determine the effect of digital marketing practices on the financial performance of mobile network operators in the telecommunications industry in Kenya. The objectives of the study were to establish how digital customer relationship management strategies on performance of mobile network operators in Kenya. The study used an explanatory cross-sectional survey research design, while the target population was made up of from the 4 major mobile network operators in Kenya, namely Safaricom Limited, Airtel Networks Kenya Limited, Finserve Africa Limited and Telkom Kenya Limited. Sampling strategy was stratified sampling with a sample size of 97 respondents. Digital customer relationship strategies were seen to influence firm performance, through enhancing convenience, building trust, encouraging growth in market share through creating sustainable relationships, building commitment with customers, enhancing customer retention and customer satisfaction. Digital customer relationship management were seen to maximize gross profits by increasing customer satisfaction, loyalty and retention. The study recommended upscaling the use of digital customer relationship management strategies to further enhance firm performance, given their great potential in this regard.

Keywords: customer relationship management, customer service delivery, performance, customer satisfaction

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16625 Green Technology for the Treatment of Industrial Effluent Contaminated with Dyes

Authors: Afzaal Gulzar, Shafaq Mubarak, M. Zia-Ur-Rehman

Abstract:

Industrial waste waters put environmental constrains to the water quality of aqueous reserves. Number of techniques has been used to treat them before disposal to water bodies. In this work a novel green approach is study by using poultry waste eggshells as a low cost efficient adsorbent for the dyes present in industrial effluent of textile and paper industries. The developed technique not only used to treat contaminated waters but also resulted in the utilization of poultry eggshell waste which in turn assists in solid waste management. Batch sorption studies like contact time, adsorbent dose, dye concentration, temp and pH has been conducted to find the optimum adsorption parameters.

Keywords: green technology, solid waste management, industrial effluent, eggshell waste utilization, waste water treatment

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16624 Provision Electronic Management Requirements in Libyan Oil Companies

Authors: Hitham Yami

Abstract:

This study will focus primarily on assessing the availability requirements of the electronic management of oil companies in Libya, and the mean objectives of the research applying electronic management and make recommendations and steps to approach electronic management. There are limited research and statistical analysis to support electronic management in Libyan companies. The groundwork for the proposed approach is to develop independent variables and the dependent variables to be restructured after it Alntra side of the field and the side to get the data to achieve the desired results and solving the problem faced by the Libyan Oil Corporation. All these strategies are proposed to achieve the goal, and solving Libyan oil installations.

Keywords: oil company’s revenue, independent variables, electronic management, Libyan oil corporation

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16623 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey

Authors: Hamide Özyürek, Metin Yılmaz

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Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

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16622 Analyzing the Factors Effecting Ceramic Porosity Using Integrated Taguchi-Fuzzy Method

Authors: Enes Furkan Erkan, Özer Uygun, Halil Ibrahim Demir, Zeynep Demir

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Companies require increase in quality perception level of their products due to competitive conditions. As a result, the tendency to quality and researches to develop the quality are increasing day by day. Cost and time constraints are the biggest problems that companies face in their quality improvement efforts. In this study, factors that affect the porosity of ceramic products are determined and analyzed in a factory producing ceramic tiles. Then, Taguchi method is used in the design phase in order to decrease the number of tests to be performed by means of orthogonal sequences. The most important factors affecting the porosity of ceramic tiles are determined using Taguchi and ANOVA analysis. Based on the analyses, the most affecting factors are determined to be used in the fuzzy implementation stage. Then, the fuzzy rules were established with the factors affecting porosity by the experts’ opinion. Thus, porosity result could be obtained not only for the specified factor levels but also for intermediate values. In this way, it has been provided convenience to the factory in terms of cost and quality improvement.

Keywords: fuzzy, porosity, Taguchi Method, Taguchi-Fuzzy

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16621 E-Management and Firm Performance: An Empirical Study in Tunisian Firms

Authors: Khlif Hamadi

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The principal aim of our research is to analyze the impact of the adoption of e-management approach on the performance of Tunisian firms. The method of structural equation was adopted to conduct our exploratory and confirmatory analysis. The results arising from the questionnaire sent to 155 E-managers affirm that the adoption of e-management approach influences the performance of Tunisian firms. The results of the questionnaire show that e-management favors the deployment of ICT usage and contributes enormously to the performance of the modern enterprise. The theoretical and practical implications of the study, as well as directions for future research, are discussed.

Keywords: e-management, ICT Deployment, organizational performance, e-manager

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16620 Project Management Tools within SAP S/4 Hana Program Environment

Authors: Jagoda Bruni, Jan Müller-Lucanus, Gernot Stöger-Knes

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The purpose of this article is to demonstrate modern project management approaches in the SAP S/R Hana surrounding a programming environment composed of multiple focus-diversified projects. We would like to propose innovative and goal-oriented management standards based on the specificity of the SAP transformations and customer-driven expectations. Due to the regular sprint-based controlling and management tools' application, it has been data-proven that extensive analysis of productive hours of the employees as much as a thorough review of the project progress (per GAP, per business process, and per Lot) within the whole program, can have a positive impact on customer satisfaction and improvement for projects' budget. This has been a collaborative study based on real-life experience and measurements in collaboration with our customers.

Keywords: project management, program management, SAP, controlling

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16619 An Investigation on the Perception and Adoption of Terminology Management Applications by the Iranian English Language Translators

Authors: Abdul Amir Hazbavi

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In recent years, there have been increasing requests in the field of translation studies to develop software facilitating the analysis of corpora. One of the specialized tools in that regard are Terminology Management Tools. Briefly explaining, Terminology Management Tools are applications developed to help create and store terminological data in the form which allows for a controlled use of the data. While it has a long history and an established ground in translation market in most parts of the globe, the Iranian translators and translation market still seem to be unaware or unfamiliar with Terminology Management Tools. In order to provide a preview on the perception and adoption of Terminology Management Tools by the Iranian translators, the present survey was carried out among 224 last-year undergraduate Iranian students of English translation at 10 different universities across the country. The study revealed a very low level of adoption and a very high level of willingness to get familiar with and learn about Terminology Management Tools by the Iranian translators.

Keywords: translation, translation technology, terminology management tools, terminology management survey

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16618 Framework Development of Carbon Management Software Tool in Sustainable Supply Chain Management of Indian Industry

Authors: Sarbjit Singh

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This framework development explored the status of GSCM in manufacturing SMEs and concluded that there was a significant gap w.r.t carbon emissions measurement in the supply chain activities. The measurement of carbon emissions within supply chains is important green initiative toward its reduction. The majority of the SMEs were facing the problem to quantify the green house gas emissions in its supply chain & to make it a low carbon supply chain or GSCM. Thus, the carbon management initiatives were amalgamated with the supply chain activities in order to measure and reduce the carbon emissions, confirming the GHG protocol scopes. Henceforth, it covers the development of carbon management software (CMS) tool to quantify carbon emissions for effective carbon management. This tool is cheap and easy to use for the industries for the management of their carbon emissions within the supply chain.

Keywords: w.r.t carbon emissions, carbon management software, supply chain management, Indian Industry

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16617 Problems of the Management of Legal Entities of Private Law in Georgia

Authors: Ketevan Kokrashvili, Rusudan Kutateladze, Nino Pailodze

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Importance of management of legal entities under private law of which especially corporate management, as well as looking for ways of its improvement and perfection has become especially relevant in the twenty-first century, which was greatly contributed to by the global economic crisis. Some states have adopted Corporate Governance Codes; the European Union has set to work on a series of directives the main purpose of which is an improvement of corporate governance, provision of greater transparency and implementation of an effective control mechanism. This process is not yet completed, and various problematic issues associated with management of legal persons are still being debated among practitioner experts and scholars. Georgia is not an exception in this regard. The article discusses the legislative gaps, and in some cases, discrepancies having arisen in legal relationships under private law and having caused many practical problems. This especially applies to the management of capital companies.

Keywords: business entities, corporate management, capital public management, existing problems, legal discrepancies

Procedia PDF Downloads 285
16616 Complaint Management Mechanism: A Workplace Solution in Development Sector of Bangladesh

Authors: Nusrat Zabeen Islam

Abstract:

Partnership between local Non-Government organizations (NGO) and International development organizations has become an important feature in the development sector of Bangladesh. It is an important challenge for International development organizations to work with local NGOs with proper HR practice. Local NGOs have a lack of quality working environment and this affects the employee’s work experiences and overall performance at individual, partnership with International development organizations and organizational level. Many local development organizations due to the size of the organization and scope do not have a human resource (HR) unit. Inadequate Human Resource Policies, skills, leadership and lack of effective strategy is now a common scenario in Non-Government organization sector of Bangladesh. So corruption, nepotism, and fraud, risk of Political Contribution in office /work space, Sexual/ gender based abuse, insecurity take place in work place of development sector. The Complaint Management Mechanism (CMM) in human resource management could be one way to improve human resource competence in these organizations. The responsibility of Complaint Management Unit (CMU) of an International development organization is to make workplace maltreating, discriminating communities free. The information of impact of CMM was collected through case study of an International organization and some of its partner national organizations in Bangladesh who are engaged in different projects/programs. In this mechanism International development organizations collect complaints from beneficiaries/ staffs by complaint management unit and investigate by segregating the type and mood of the complaint and find out solution to improve the situation within a very short period. A complaint management committee is formed jointly with HR and management personnel. Concerned focal point collect complaints and share with CM unit. By conducting investigation, review of findings, reply back to CM unit and implementation of resolution through this mechanism, a successful bridge of communication and feedback can be established within beneficiaries, staffs and upper management. The overall result of Complaint management mechanism application indicates that by applying CMM accountability and transparency of workplace and workforce in development organization can be increased significantly. Evaluations based on outcomes, and measuring indicators such as productivity, satisfaction, retention, gender equity, proper judgment will guide organizations in building a healthy workforce, and will also clearly articulate the return on investment and justify any need for further funding.

Keywords: human resource management in NGOs, challenges in human resource, workplace environment, complaint management mechanism

Procedia PDF Downloads 322
16615 Impact of Water, Sanitation and Hygiene Interventions on Water Quality in Primary Schools of Pakistan

Authors: Jamil Ahmed, Li P. Wong, Yan P. Chua

Abstract:

The United Nation's sustainable development goals include the target to ensure access to water and sanitation for all; however, very few studies have assessed school-based drinking water in Pakistan. The purpose of this study was to characterize water quality in primary schools of Pakistan and to characterize how recent WASH interventions were associated with school water quality. We conducted a representative cross-sectional study of primary schools in the Sindh province of Pakistan. We used structured observations and structured interviews to ascertain the school’s WASH conditions. Our primary exposures of interest were the implementation of previous WASH interventions in the school and the water source type. Outcomes of interest included water quality (measured by various chemical and microbiological indicators) and water availability at the school’s primary drinking water source. We used log-binomial regression to characterize how WASH exposures were associated with water quality outcomes. We collected data from 256 schools. Groundwater was the primary drinking water source at most schools (87%). Water testing showed that 14% of the school’s water had arsenic above the WHO recommendations, and over 50% of the water samples exceeded recommendations for both lead and cadmium. A majority of the water sources (52%) had fecal coliform contamination. None of the schools had nitrate contamination (0%), and few had fluoride contamination (5%). Regression results indicated that having a recent WASH intervention at the school was not associated with either arsenic contamination (prevalence ratio=0.97; 95% CI: 0.46-2.1) or with fecal coliform contamination (PR=0.88; 95% CI: 0.67-1.17). Our assessment unveiled several water quality gaps that exist, including high heavy metal and fecal contamination. Our findings will help various stakeholders to take suitable action to improve water quality in Pakistani schools.

Keywords: WASH interventions, water quality, primary school children, heavy metals

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16614 The Way We Express vs. What We Express

Authors: Brendan Mooney

Abstract:

We often do not consider the quality of the way we express ourselves as being fundamental to well-being. Society focuses predominantly on what we do, not the way we do it, to our great detriment. For example, those who have experienced domestic violence often comment that it was not what was said that hurt the most but the way it was said. In other words, the quality in the way the words were used communicated far more than the actual words themselves. This is an important area of focus for practitioners who may be inclined to emphasize who said what but not bring equal, if not more, focus to the quality of one’s expression. The aim of this study is to highlight how and why the way we express ourselves is more important than what we express, which includes words and all behaviors. Given we are a sensitive species it matters to pay attention to the communication that is not said. For example, we have the ability to recognize that a person is upset or angry by the way they walk into a room, even if they do not say anything or look at anyone. Our sensitivity allows us to detect even the slightest change in another’s emotional state, irrespective of what their exterior behaviors may be exhibiting. This study will focus on the importance of recognizing the quality in the way we express as being fundamental to wellbeing, as it allows us to easily and simply navigate life and relationships without needing to experience the usual pitfalls that otherwise prevail. This research utilizes clinical experience, client observations and client feedback, and several case studies were utilized to illustrate real-life examples of the above. This study is not so much a model of life but a way of life that confirms our deepest nature, that we are incredibly sensitive and far more so than we appreciate or utilize in everyday practical human life.

Keywords: communication, integrity, quality, sensitivity, wellbeing

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16613 Studying the Effects of Economic and Financial Development as Well as Institutional Quality on Environmental Destruction in the Upper-Middle Income Countries

Authors: Morteza Raei Dehaghi, Seyed Mohammad Mirhashemi

Abstract:

The current study explored the effect of economic development, financial development and institutional quality on environmental destruction in upper-middle income countries during the time period of 1999-2011. The dependent variable is logarithm of carbon dioxide emissions that can be considered as an index for destruction or quality of the environment given to its effects on the environment. Financial development and institutional development variables as well as some control variables were considered. In order to study cross-sectional correlation among the countries under study, Pesaran and Friz test was used. Since the results of both tests show cross-sectional correlation in the countries under study, seemingly unrelated regression method was utilized for model estimation. The results disclosed that Kuznets’ environmental curve hypothesis is confirmed in upper-middle income countries and also, financial development and institutional quality have a significant effect on environmental quality. The results of this study can be considered by policy makers in countries with different income groups to have access to a growth accompanied by improved environmental quality.

Keywords: economic development, environmental destruction, financial development, institutional development, seemingly unrelated regression

Procedia PDF Downloads 348