Search results for: reference standards
4041 Exploring the Mechanisms of Quality Assurance in the Chinese Translation Industry
Authors: Youru Zhou
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This paper seeks to unveil the quality assurance practices in the Chinese translation industry. Since China’s reform and opening up, the Chinese language service industry has enjoyed impressively rapid growth. However, while still in its early stage of professionalization, the Chinese translation industry is also facing many challenges, such as the lack of clear admission requirements, a powerful regulation authority and a great number of qualified professionals. ‘How quality is assured’ means a great deal to translation in China at this stage. In order to examine the mechanisms in which quality is assured, this paper studied four international and national standards that have gained widespread adoption by Chinese translation companies and examined the content that is relevant to translation quality assurance. Case studies with six selected Chinese translation companies of different sizes were conducted to confirm and exemplify the descriptions on the standards. It has been found that quality in the industry is a relative concept which is mainly determined by the demand of clients. Furthermore, the procedures of translation can vary from task to task dependent on the agreement made between the service provider and clients. Finally, there are companies relying on expert-oriented mechanisms to assure the quality of translation, while other companies and standards insist on process-oriented ones.Keywords: case study, Chinese translation industry, professional practice, translation quality assurance, translation standards
Procedia PDF Downloads 1364040 UAV’s Enhanced Data Collection for Heterogeneous Wireless Sensor Networks
Authors: Kamel Barka, Lyamine Guezouli, Assem Rezki
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In this article, we propose a protocol called DataGA-DRF (a protocol for Data collection using a Genetic Algorithm through Dynamic Reference Points) that collects data from Heterogeneous wireless sensor networks. This protocol is based on DGA (Destination selection according to Genetic Algorithm) to control the movement of the UAV (Unmanned aerial vehicle) between dynamic reference points that virtually represent the sensor node deployment. The dynamics of these points ensure an even distribution of energy consumption among the sensors and also improve network performance. To determine the best points, DataGA-DRF uses a classification algorithm such as K-Means.Keywords: heterogeneous wireless networks, unmanned aerial vehicles, reference point, collect data, genetic algorithm
Procedia PDF Downloads 734039 Towards a Common Architecture for Cloud Computing Interoperability
Authors: Sana Kouchi, Hassina Nacer, Kadda Beghdad-bey
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Cloud computing is growing very fast in the market and has become one of the most controversial discussed developments in recent years. Cloud computing providers become very numerous in these areas and each of them prefers its own cloud computing infrastructure, due to the incompatibility of standards and cloud access formats, which prevents them from accepting to support cloud computing applications in a standardized manner, this heterogeneity creates the problem of interoperability between clouds, and considering that cloud customers are probably in search of an interoperable cloud computing, where they will have total control over their applications and simply migrate their services as needed, without additional development investment. A cloud federation strategy should be considered. In this article, we propose a common architecture for the cloud that is based on existing architectures and also the use of best practices from ICT frameworks, such as IBM, ITIL, NIST, etc., to address the interoperability of architectures issues in a multi-cloud system.Keywords: cloud computing, reference architecture, interoperability, standard
Procedia PDF Downloads 1574038 Development of Quality Assessment Tool to Gauge Fire Response Activities of Emergency Personnel in Denmark
Authors: Jennifer E. Lynette
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The purpose of this study is to develop a nation-wide assessment tool to gauge the quality and efficiency of response activities by emergency personnel to fires in Denmark. Current fire incident reports lack detailed information that can lead to breakthroughs in research and improve emergency response efforts. Information generated from the report database is analyzed and assessed for efficiency and quality. By utilizing information collection gaps in the incident reports, an improved, indepth, and streamlined quality gauging system is developed for use by fire brigades. This study pinpoints previously unrecorded factors involved in the response phases of a fire. Variables are recorded and ranked based on their influence to event outcome. By assessing and measuring these data points, quality standards are developed. These quality standards include details of the response phase previously overlooked which individually and cumulatively impact the overall success of a fire response effort. Through the application of this tool and implementation of associated quality standards at Denmark’s fire brigades, there is potential to increase efficiency and quality in the preparedness and response phases, thereby saving additional lives, property, and resources.Keywords: emergency management, fire, preparedness, quality standards, response
Procedia PDF Downloads 3134037 Determination of Community Based Reference Interval of Aspartate Aminotransferase to Platelet Ratio Index (APRI) among Healthy Populations in Mekelle City Tigray, Northern Ethiopia
Authors: Getachew Belay Kassahun
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Background: Aspartate aminotransferase to Platelet Ratio Index (APRI) currently becomes a biomarker for screening liver fibrosis since liver biopsy procedure is invasive and variation in pathological interpretation. Clinical Laboratory Standard Institute recommends establishing age, sex and environment specific reference interval for biomarkers in a homogenous population. The current study was aimed to derive community based reference interval of APRI aged between 12 and 60 years old in Mekelle city Tigrai, Northern Ethiopia. Method: Six hundred eighty eight study participants were collected from three districts in Mekelle city. The 3 districts were selected through random sampling technique and sample size to kebelles (small administration) were distributed proportional to household number in each district. Lottery method was used at household level if more than 2 study participants to each age partition were found. A community based cross sectional in a total of 534 study participants, 264 male and 270 females, were included in the final laboratory and data analysis but around 154 study participants were excluded through exclusion criteria. Aspartate aminotransferase was analyzed through Biosystem chemistry analyzer and Sysmix machine was used to analyze platelet. Man Whitney U test non parametric stastical tool was used to appreciate stastical difference among gender after excluding the outliers through Box and Whisker. Result: The study appreciated stastical difference among gender for APRI reference interval. The combined, male and female reference interval in the current study was 0.098-0.390, 0.133-0.428 and 0.090-0.319 respectively. The upper and lower reference interval of males was higher than females in all age partition and there was no stastical difference (p-value (<0.05)) between age partition. Conclusion: The current study showed using sex specific reference interval is significant to APRI biomarker in clinical practice for result interpretation.Keywords: reference interval, aspartate aminotransferase to platelet ratio Index, Ethiopia, tigray
Procedia PDF Downloads 984036 Recent Developments in the Internal Arc Test Standard IEC 62271-200 for Switchgear Assemblies
Authors: Rajaramamohanarao Chennu, S. Sudhakara Reddy, Gurudev T, Maroti
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With the invent of recent available technology and cost optimization, the switchgear assemblies are becoming more compact and designed to operate at critical levels of thermal and dielectric stress. At the same time, the switchgear assemblies shall be designed for protection of persons, met in the event of internal arc for specified installation conditions, according to the latest available national/international standards. These standards are revising regularly for better product design and personal safety. The switchgear assemblies design shall be modified in accordance with the change in requirements in the latest edition of the standards. This paper presents the signifying changes brought in the latest edition of 62271-200:2021 and effect of these changes and the necessitated design improvements for meeting internal arc test requirements is presented by carrying out the internal arc testing experiments on the switchgear assemblies at High Power Laboratory, Central Power Research Institute, Bangalore, India.Keywords: internal arc, switchgear assembly, high speed videography, IEC 62271-200
Procedia PDF Downloads 1804035 The International Fight against the Financing of Terrorism: Analysis of the Anti-Money Laundering and Combating Financing of Terrorism Regime
Authors: Loukou Amoin Marie Djedri
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Financing is important for all terrorists – from the largest organizations in control of territories, to the smallest groups – not only for spreading fear through attacks, but also to finance the expansion of terrorist dogmas. These organizations pose serious threats to the international community. The disruption of terrorist financing aims to create a hostile environment for the growth of terrorism and to limit considerably the terrorist groups capacities. The World Bank (WB), together with the International Monetary Fund (IMF), decided to include in their scope the Fight against the money laundering and the financing of terrorism, in order to assist Member States in protecting their internal financial system from terrorism use and abuse and reinforcing their legal system. To do so, they have adopted the Anti-Money Laundering /Combating Financing of Terrorism (AML/CFT) standards that have been set up by the Financial Action Task Force. This set of standards, recognized as the international standards for anti-money laundering and combating the financing of terrorism, has to be implemented by States Members in order to strengthen their judicial system and relevant national institutions. However, we noted that, to date, some States Members still have significant AML/CFT deficiencies, which can constitute serious threats not only to the country’s economic stability but also for the global financial system. In addition, studies stressed out that repressive measures are more implemented by countries than preventive measures, which could be an important weakness in a state security system. Furthermore, we noticed that the AML/CFT standards evolve slowly, while techniques used by terrorist networks keep developing. The goal of the study is to show how to enhance the AML/CFT global compliance through the work of the IMF and the WB, to help member states to consolidate their financial system. To encourage and ensure the effectiveness of these standards, a methodology for assessing the compliance with the AML/CFT standards has been created to follow up the concrete implementation of these standards and to provide accurate technical assistance to countries in need. A risk-based approach has also been adopted as a key component of the implementation of the AML/CFT Standards, with the aim of strengthening the efficiency of the standards. Instead, we noted that the assessment is not efficient in the process of enhancing AML/CFT measures because it seems to lack of adaptation to the country situation. In other words, internal and external factors are not enough taken into account in a country assessment program. The purpose of this paper is to analyze the AML/CFT regime in the fight against the financing of terrorism and to find lasting solutions to achieve the global AML/CFT compliance. The work of all the organizations involved in this combat is imperative to protect the financial network and to lead to the disintegration of terrorist groups in the future.Keywords: AML/CFT standards, financing of terrorism, international financial institutions, risk-based approach
Procedia PDF Downloads 2714034 Investigation of Existing Guidelines for Four-Legged Angular Telecommunication Tower
Authors: Sankara Ganesh Dhoopam, Phaneendra Aduri
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Lattice towers are light weight structures which are primarily governed by the effects of wind loading. Ensuring a precise assessment of wind loads on the tower structure, antennas, and associated equipment is vital for the safety and efficiency of tower design. Earlier, the Indian standards are not available for design of telecom towers. Instead, the industry conventionally relied on the general building wind loading standard for calculating loads on tower components and the transmission line tower design standard for designing the angular members of the towers. Subsequently, the Bureau of Indian Standards (BIS) revised these standards and angular member design standard. While the transmission line towers are designed using the above standard, a full-scale model test will be done to prove the design. Telecom angular towers are also designed using the same with overload factor/factor of safety without full scale tower model testing. General construction in steel design code is available with limit state design approach and is applicable to the design of general structures involving angles and tubes but not used for angle member design of towers. Recently, in response to the evolving industry needs, the Bureau of Indian Standards (BIS) introduced a new standard titled “Isolated Towers, Masts, and Poles using structural steel -Code of practice” for the design of telecom towers. This study focuses on a 40m four legged angular tower to compare loading calculations and member designs between old and new standards. Additionally, a comparative analysis aligning with the new code provisions with international loading and design standards with a specific focus on American standards has been carried out. This paper elaborates code-based provisions used for load and member design calculations, including the influence of "ka" area averaging factor introduced in new wind load case.Keywords: telecom, angular tower, PLS tower, GSM antenna, microwave antenna, IS 875(Part-3):2015, IS 802(Part-1/sec-2):2016, IS 800:2007, IS 17740:2022, ANSI/TIA-222G, ANSI/TIA-222H.
Procedia PDF Downloads 634033 Hybrid Temporal Correlation Based on Gaussian Mixture Model Framework for View Synthesis
Authors: Deng Zengming, Wang Mingjiang
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As 3D video is explored as a hot research topic in the last few decades, free-viewpoint TV (FTV) is no doubt a promising field for its better visual experience and incomparable interactivity. View synthesis is obviously a crucial technology for FTV; it enables to render images in unlimited numbers of virtual viewpoints with the information from limited numbers of reference view. In this paper, a novel hybrid synthesis framework is proposed and blending priority is explored. In contrast to the commonly used View Synthesis Reference Software (VSRS), the presented synthesis process is driven in consideration of the temporal correlation of image sequences. The temporal correlations will be exploited to produce fine synthesis results even near the foreground boundaries. As for the blending priority, this scheme proposed that one of the two reference views is selected to be the main reference view based on the distance between the reference views and virtual view, another view is chosen as the auxiliary viewpoint, just assist to fill the hole pixel with the help of background information. Significant improvement of the proposed approach over the state-of –the-art pixel-based virtual view synthesis method is presented, the results of the experiments show that subjective gains can be observed, and objective PSNR average gains range from 0.5 to 1.3 dB, while SSIM average gains range from 0.01 to 0.05.Keywords: fusion method, Gaussian mixture model, hybrid framework, view synthesis
Procedia PDF Downloads 2394032 Labour Productivity Measurement and Control Standards for Hotels
Authors: Kristine Joy Simpao
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Improving labour productivity is one of the most enthralling and challenging aspects of managing hotels and restaurant business. The demand to secure countless productivity became an increasingly pivotal role of managers to survive and sustain the business. Besides making business profitable, they are in the doom to make every resource to become productive and effective towards achieving company goal while maximizing the value of organization. This paper examines what productivity means to the services industry, in particular, to the hotel industry. This is underpinned by an investigation of the extent of practice of respondent hotels to the labour productivity aspect in the areas of materials management, human resource management and leadership management and in a way, computing the labour productivity ratios using the hotel simple ratios of productivity in order to find a suitable measurement and control standards for hotels with SBMA, Olongapo City as the locale of the study. The finding shows that hotels labour productivity ratings are not perfect with some practices that are far below particularly on strategic and operational decisions in improving performance and productivity of its human resources. It further proves of the no significant difference ratings among the respondent’s type in all areas which indicated that they are having similar perception of the weak implementation of some of the indicators in the labour productivity practices. Furthermore, the results in the computation of labour productivity efficiency ratios resulted relationship of employees versus labour productivity practices are inversely proportional. This study provides a potential measurement and control standards for the enhancement of hotels labour productivity. These standards should also contain labour productivity customized for standard hotels in Subic Bay Freeport Zone to assist hotel owners in increasing the labour productivity while meeting company goals and objectives effectively.Keywords: labour productivity, hotel, measurement and control, standards, efficiency ratios, practices
Procedia PDF Downloads 3054031 Application of a Synthetic DNA Reference Material for Optimisation of DNA Extraction and Purification for Molecular Identification of Medicinal Plants
Authors: Mina Kalantarzadeh, Claire Lockie-Williams, Caroline Howard
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DNA barcoding is increasingly used for identification of medicinal plants worldwide. In the last decade, a large number of DNA barcodes have been generated, and their application in species identification explored. The success of DNA barcoding process relies on the accuracy of the results from polymerase chain reaction (PCR) amplification step which could be negatively affected due to a presence of inhibitors or degraded DNA in herbal samples. An established DNA reference material can be used to support molecular characterisation protocols and prove system suitability, for fast and accurate identification of plant species. The present study describes the use of a novel reference material, the trnH-psbA British Pharmacopoeia Nucleic Acid Reference Material (trnH-psbA BPNARM), which was produced to aid in the identification of Ocimum tenuiflorum L., a widely used herb. During DNA barcoding of O. tenuiflorum, PCR amplifications of isolated DNA produced inconsistent results, suggesting an issue with either the method or DNA quality of the tested samples. The trnH-psbA BPNARM was produced and tested to check for the issues caused during PCR amplification. It was added to the plant material as control DNA before extraction and was co-extracted and amplified by PCR. PCR analyses revealed that the amplification was not as successful as expected which suggested that the amplification is affected by presence of inhibitors co-extracted from plant materials. Various potential issues were assessed during DNA extraction and optimisations were made accordingly. A DNA barcoding protocol for O. tenuiflorum was published in the British Pharmacopoeia 2016, which included the reference sequence. The trnH-psbA BPNARM accelerated degradation test which investigates the stability of the reference material over time demonstrated that it has been stable when stored at 56 °C for a year. Using this protocol and trnH-psbA reference material provides a fast and accurate method for identification of O. tenuiflorum. The optimisations of the DNA extraction using the trnH-psbA BPNARM provided a signposting method which can assist in overcoming common problems encountered when using molecular methods with medicinal plants.Keywords: degradation, DNA extraction, nucleic acid reference material, trnH-psbA
Procedia PDF Downloads 1894030 Establishment of Reference Interval for Serum Protein Electrophoresis of Apparently Healthy Adults in Addis Ababa, Ethiopia
Authors: Demiraw Bikila, Tadesse Lejisa, Yosef Tolcha, Chala Bashea, Mehari Meles Tigist Getahun Genet Ashebir, Wossene Habtu, Feyissa Challa, Ousman Mohammed, Melkitu Kassaw, Adisu Kebede, Letebrhan G. Egzeabher, Endalkachew Befekadu, Mistire Wolde, Aster Tsegaye
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Background: Even though several factors affect reference intervals (RIs), the company-derived values are currently in use in many laboratories worldwide. However, little or no data is available regarding serum protein RIs, mainly in resource-limited setting countries like Ethiopia. Objective: To establish a reference interval for serum protein electrophoresis of apparently healthy adults in Addis Ababa, Ethiopia. Method: A cross-sectional study was conducted on a total of 297 apparently healthy adults from April-October 2019 in four selected sub-cities (Akaki, Kirkos, Arada, Yeka) of Addis Ababa, Ethiopia. Laboratory analysis of collected samples was performed using Capillarys 2 Flex Piercing analyzer, while statistical analysis was done using SPSS version 23 and med-cal software. Mann-Whitney test was used to check Partitions. Non-parametric method of reference range establishment was performed as per CLSI guideline EP28A3C. Result: The established RIs were: Albumin 53.83-64.59%, 52.24-63.55%; Alpha-1 globulin 3.04-5.40%, 3.44-5.60%; Alpha-2 globulin 8.0-12.67%, 8.44-12.87%; and Beta-1 globulin 5.01-7.38%, 5.14-7.86%. Moreover, Albumin to globulin ratio was 1.16-1.8, 1.09-1.74 for males and females, respectively. The combined RIs for Beta-2 globulin and Gamma globulin were 2.54-4.90% and 12.40-21.66%, respectively. Conclusion: The established reference interval for serum protein fractions revealed gender-specific differences except for Beta-2 globulin and Gamma globulin.Keywords: serum protein electrophoresis, reference interval, Addis Ababa, Ethiopia
Procedia PDF Downloads 2194029 Establishment of Diagnostic Reference Levels for Computed Tomography Examination at the University of Ghana Medical Centre
Authors: Shirazu Issahaku, Isaac Kwesi Acquah, Simon Mensah Amoh, George Nunoo
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Introduction: Diagnostic Reference Levels are important indicators for monitoring and optimizing protocol and procedure in medical imaging between facilities and equipment. This helps to evaluate whether, in routine clinical conditions, the median value obtained for a representative group of patients within an agreed range from a specified procedure is unusually high or low for that procedure. This study aimed to propose Diagnostic Reference Levels for Computed Tomography examination of the most common routine examination of the head, chest and abdominal pelvis regions at the University of Ghana Medical Centre. Methods: The Diagnostic Reference Levels were determined based on the investigation of the most common routine examinations, including head Computed Tomography examination with and without contrast, abdominopelvic Computed Tomography examination with and without contrast, and chest Computed Tomography examination without contrast. The study was based on two dose indicators: the volumetric Computed Tomography Dose Index and Dose-Length Product. Results: The estimated median distribution for head Computed Tomography with contrast for volumetric-Computed Tomography dose index and Dose-Length Product were 38.33 mGy and 829.35 mGy.cm, while without contrast, were 38.90 mGy and 860.90 mGy.cm respectively. For an abdominopelvic Computed Tomography examination with contrast, the estimated volumetric-Computed Tomography dose index and Dose-Length Product values were 40.19 mGy and 2096.60 mGy.cm. In the absence of contrast, the calculated values were 14.65 mGy and 800.40 mGy.cm, respectively. Additionally, for chest Computed Tomography examination, the estimated values were 12.75 mGy and 423.95 mGy.cm for volumetric-Computed Tomography dose index and Dose-Length Product, respectively. These median values represent the proposed diagnostic reference values of the head, chest, and abdominal pelvis regions. Conclusions: The proposed Diagnostic Reference Level is comparable to the recommended International Atomic Energy Agency and International Commission Radiation Protection Publication 135 and other regional published data by the European Commission and Regional National Diagnostic Reference Level in Africa. These reference levels will serve as benchmarks to guide clinicians in optimizing radiation dose levels while ensuring accurate diagnostic image quality at the facility.Keywords: diagnostic reference levels, computed tomography dose index, computed tomography, radiation exposure, dose-length product, radiation protection
Procedia PDF Downloads 164028 Analysis of Possibilities for Using Recycled Concrete Aggregate in Concrete Pavement
Authors: R. Pernicova, D. Dobias
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The present article describes the limits of using recycled concrete aggregate (denoted as RCA) in the top layer of concrete roads. The main aim of this work is to investigate the possibility of reuse of recycled aggregates obtained by crushing the old concrete roads as a building material in the new top layers of concrete pavements. The paper is based on gathering the current knowledge about how to use recycled concrete aggregate, suitability, and modification of the properties and its standards. Regulations are detailed and described especially for European Union and for Czech Republic.Keywords: concrete, Czech republic, pavements, recycled concrete aggregate, RCA, standards
Procedia PDF Downloads 4414027 Corporate Social Responsibility and the Legal Framework of Foreign Direct Investment: Time for Conceptual Innovation
Authors: Agata Ferreira
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Rapidly increasing debates and initiatives in the area of Corporate Social Responsibility (“CSR”) have reached the world of international investment law. CSR standards that focus on the operations of multinational companies are increasingly relevant in the context of international investment policy making. In the past, the connection between CSR standards and legal framework for foreign direct investment has been largely non-existent. Recently, however, there is a growing trend of a more balance approach to rights and obligations as between investors and states under investment treaties. CSR principles join other social and environmental measures slowly being included in the investment treaties to enhance their sustainable development dimension. Issues of CSR are present on negotiation tables of new mega regional investment treaties like TTIP for example. To date, only a very few bilateral investment treaties and a handful of other international treaties with investment provisions include CSR clauses. In addition, the existing provisions tend to be of a soft type, where parties merely acknowledge importance of good corporate governance and CSR for sustainable development or generally affirm their aim to encourage enterprises to observe internationally recognised guidelines and principles of CSR. The relevant provisions often leave it up to the states to encourage enterprises operating within their territories to voluntarily incorporate CSR principles. The interaction between general non-binding CSR standards, domestic laws and policies and provisions of international investment treaties have not been tested by investment tribunals yet. The role of investment treaties in raising awareness and promoting CSR is still in its infancy. The use of CSR standards in the international investment protection regime for promotion of CSR standards, and as a tool for disciplining investors into complying with such standards, pose a number of questions and is met with resistance from investors` lobbies. Integration of these two areas, CSR and international investment law, both consisting of multilayered, diverse and often overlapping instruments is by no means an easy task. Whether international investment world is ready to embrace CSR standards or shrug them off is a matter of uncertain future. The subject however has been raised, first introductions have been made and the time will show whether the relationship between legal framework of international investment and CSR will flourish or remain dormant.Keywords: corporate social responsibility, foreign direct investment, investment treaties, sustainable development
Procedia PDF Downloads 2594026 Guidelines for the Management Process Development of Research Journals in Order to Develop Suan Sunandha Rajabhat University to International Standards
Authors: Araya Yordchim, Rosjana Chandhasa, Suwaree Yordchim
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This research aims to study guidelines on the development of management process for research journals in order to develop Suan Sunandha Rajabhat University to international standards. This research investigated affecting elements ranging from the format of the article, evaluation form for research article quality, the process of creating a scholarly journal, satisfaction level of those with knowledge and competency to conduct research, arisen problems, and solutions. Drawing upon the sample size of 40 persons who had knowledge and competency in conducting research and creating scholarly journal articles at an international level, the data for this research were collected using questionnaires as a tool. Through the usage of computer software, data were analyzed by using the statistics in the forms of frequency, percentage, mean, standard deviation, and multiple regression analysis. The majority of participants were civil servants with a doctorate degree, followed by civil servants with a master's degree. Among them, the suitability of the article format was rated at a good level while the evaluation form for research articles quality was assessed at a good level. Based on participants' viewpoints, the process of creating scholarly journals was at a good level, while the satisfaction of those who had knowledge and competency in conducting research was at a satisfactory level. The problems encountered were the difficulty in accessing the website. The solution to the problem was to develop a website with user-friendly accessibility, including setting up a Google scholar profile for the purpose of references counting and the articles being used for reference in real-time. Research article format influenced the level of satisfaction of those who had the knowledge and competency to conduct research with statistical significance at the 0.01 level. The research article quality assessment form (preface section, research article writing section, preparation for research article manuscripts section, and the original article evaluation form for the author) affected the satisfaction of those with knowledge and competency to conduct research with the statistical significance at the level of 0.01. The process of establishing journals had an impact on the satisfaction of those with knowledge and ability to conduct research with statistical significance at the level of .05Keywords: guidelines, development of management, research journals, international standards
Procedia PDF Downloads 1184025 An Empirical Study of the International Financial Reporting Standards Education in the United States
Authors: Angela McCaskill
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Accounting graduates in most United States universities are not being adequately taught International Financial Reporting Standards (IFRS). As such they are not prepared with the knowledge and skills necessary to remain competitive in international businesses. One of the reasons behind the ill preparation is the lack of specific international accounting instruction available in the U.S. This paper explores the importance of IFRS education through the lenses of graduate accounting majors. The paper specifically explores graduate accounting major’s preparedness in IFRS based on their recent completion of a Master in Accountancy degree where IFRS had been integrated. The data for the study was collected via face-to face and telephone/Skype interviews and questionnaires. After the interview the participants also agreed to answer two supplementary questions. The participants were to determine the amounts that should be reported on the balance sheet under (1) IFRS and (2) U.S. GAAP. These questions intended to test their knowledge of both sets of standards. The sample consisted of on-line and brick and mortar university students enrolled in their graduate program during the period from spring semester 2016 to summer semester 2016. This study shows that a separate course should be devoted to teaching IFRS and convergence related issues. There is a direct correlation between the knowledge level of those students taking an IFRS course and the successful completion of the supplementary questions compared to those who only had IFRS instruction mixed into their U.S. GAAP based instruction. Students who took an international accounting course were better prepared for the IFRS conversion than those who did not have a separate course. Academically, universities need to take a deeper look into the needs of their students and do better at incorporating international standards in their curriculum.Keywords: accounting education, global accounting standards, international accounting, IFRS and U.S. GAAP convergence, IFRS, U.S. GAAP
Procedia PDF Downloads 2564024 The Meta–Evaluation of Master Degree Theses in Science Program of Evaluation Methodology, Srinakharinwirot University
Authors: Panwasn Mahalawalert
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The objective of this study was to meta-evaluation of Master Degree theses in Science Program of Evaluation Methodology at Srinakharinwirot University, published during 2008-2011. This study was summative meta-evaluation that evaluated all theses of Master Degree in Science Program of Evaluation Methodology. Data were collected using the theses characteristics recording form and the evaluation meta-evaluation checklist. The collected data were analyzed by two parts: 1) Quantitative data were analyzed by descriptive statistics presented in frequency, percentages, mean, and standard deviation and 2) Qualitative data were analyzed by content analysis. The results of this study were found the theses characteristics was results revealed that most of theses were published in 2011. The largest group of theses researcher were female and were from the government office. The evaluation model of all theses were Decision-Oriented Evaluation Model. The objective of all theses were evaluate the project or curriculum. The most sampling technique were used the multistage random sampling technique. The most tool were used to gathering the data were questionnaires. All of the theses were analysed by descriptive statistics. The meta-evaluation results revealed that most of theses had fair on Utility Standards and Feasibility Standards, good on Propriety Standards and Accuracy Standards.Keywords: meta-evaluation, evaluation, master degree theses, Srinakharinwirot University
Procedia PDF Downloads 5264023 Qatari Licensure System: Giving Voice to Educators at Government-Funded Schools
Authors: Abdullah Abu-Tineh, Hissa Sadiq, Fatma Al-Mutawah, Youmen Chabaan
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The current study examined the experiences of educators in Qatar with the licensure process currently implemented at government schools. Using a survey study design, a total of 1,669 participants expressed their perceptions on the strengths and weaknesses of the licensure system, the professional standards, and the professional portfolio. Findings included participants’ beliefs on the importance of the licensure system in improving their performance, the necessity of using the professional standards as tools for professional growth and development, the importance of refining the professional portfolio for authenticity and reliability, and the inclusion of multiple sources of evidence, such as classroom observations, interviews, student learning outcomes, and surveys. Documenting teachers’ and school leaders’ voices was fundamental in finding ways to successfully drive future developments of the licensure system. The findings may also provide implications for other countries interested in developing or refining their own appraisal systems.Keywords: licensure system, educator voice, professional standards, professional portfolio
Procedia PDF Downloads 1894022 Manufacturing and Calibration of Material Standards for Optical Microscopy in Industrial Environments
Authors: Alberto Mínguez-Martínez, Jesús De Vicente Y Oliva
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It seems that we live in a world in which the trend in industrial environments is the miniaturization of systems and materials and the fabrication of parts at the micro-and nano-scale. The problem arises when manufacturers want to study the quality of their production. This characteristic is becoming crucial due to the evolution of the industry and the development of Industry 4.0. As Industry 4.0 is based on digital models of production and processes, having accurate measurements becomes capital. At this point, the metrology field plays an important role as it is a powerful tool to ensure more stable production to reduce scrap and the cost of non-conformities. The most extended measuring instruments that allow us to carry out accurate measurements at these scales are optical microscopes, whether they are traditional, confocal, focus variation microscopes, profile projectors, or any other similar measurement system. However, the accuracy of measurements is connected to the traceability of them to the SI unit of length (the meter). The fact of providing adequate traceability to 2D and 3D dimensional measurements at micro-and nano-scale in industrial environments is a problem that is being studied, and it does not have a unique answer. In addition, if commercial material standards for micro-and nano-scale are considered, we can find that there are two main problems. On the one hand, those material standards that could be considered complete and very interesting do not give traceability of dimensional measurements and, on the other hand, their calibration is very expensive. This situation implies that these kinds of standards will not succeed in industrial environments and, as a result, they will work in the absence of traceability. To solve this problem in industrial environments, it becomes necessary to have material standards that are easy to use, agile, adaptive to different forms, cheap to manufacture and, of course, traceable to the definition of meter with simple methods. By using these ‘customized standards’, it would be possible to adapt and design measuring procedures for each application and manufacturers will work with some traceability. It is important to note that, despite the fact that this traceability is clearly incomplete, this situation is preferable to working in the absence of it. Recently, it has been demonstrated the versatility and the utility of using laser technology and other AM technologies to manufacture customized material standards. In this paper, the authors propose to manufacture a customized material standard using an ultraviolet laser system and a method to calibrate it. To conclude, the results of the calibration carried out in an accredited dimensional metrology laboratory are presented.Keywords: industrial environment, material standards, optical measuring instrument, traceability
Procedia PDF Downloads 1124021 The Standard of Reasonableness in Fundamental Rights Adjudication under the Indian Constitution
Authors: Nandita Narayan
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In most constitutional democracies, courts have been the gatekeepers of fundamental rights. The task of determining whether a violation is in fact justified, therefore, is judicial. Any state action, legislative or administrative, has to be tested by the application of two standards – first, the action must be within the scope of the authority conferred by law and, second, it must be reasonable. If any action, within the scope of the authority conferred by law is found to be unreasonable, it will be struck down as unconstitutional or ultra vires. This paper seeks to analyse the varying standards of reasonableness adopted by the Supreme Court of India where there is a violation of fundamental rights by state action. This is sought to be done by scrutinising case laws and classifying the legality of the violation under one of three levels of judicial scrutiny—strict, intermediate, or weak. The paper concludes by proving that there is an irregularity in the standards adopted, thus resulting in undue discretionary power of the judiciary which strikes at the very concept of reasonableness and ultimately becomes arbitrary in nature. This conclusion is reached by the comparison of reasonableness review of fundamental rights in other jurisdictions such as the USA and Canada.Keywords: constitutional law, judicial review, fundamental rights, reasonableness, India
Procedia PDF Downloads 1354020 Managerial Advice-Seeking and Supply Chain Resilience: A Social Capital Perspective
Authors: Ethan Nikookar, Yalda Boroushaki, Larissa Statsenko, Jorge Ochoa Paniagua
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Given the serious impact that supply chain disruptions can have on a firm's bottom-line performance, both industry and academia are interested in supply chain resilience, a capability of the supply chain that enables it to cope with disruptions. To date, much of the research has focused on the antecedents of supply chain resilience. This line of research has suggested various firm-level capabilities that are associated with greater supply chain resilience. A consensus has emerged among researchers that supply chain flexibility holds the greatest potential to create resilience. Supply chain flexibility achieves resilience by creating readiness to respond to disruptions with little cost and time by means of reconfiguring supply chain resources to mitigate the impacts of the disruption. Decisions related to supply chain disruptions are made by supply chain managers; however, the role played by supply chain managers' reference networks has been overlooked in the supply chain resilience literature. This study aims to understand the impact of supply chain managers on their firms' supply chain resilience. Drawing on social capital theory and social network theory, this paper proposes a conceptual model to explore the role of supply chain managers in developing the resilience of supply chains. Our model posits that higher level of supply chain managers' embeddedness in their reference network is associated with increased resilience of their firms' supply chain. A reference network includes individuals from whom supply chain managers seek advice on supply chain related matters. The relationships between supply chain managers' embeddedness in reference network and supply chain resilience are mediated by supply chain flexibility.Keywords: supply chain resilience, embeddedness, reference networks, social capitals
Procedia PDF Downloads 2194019 System Security Impact on the Dynamic Characteristics of Measurement Sensors in Smart Grids
Authors: Yiyang Su, Jörg Neumann, Jan Wetzlich, Florian Thiel
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Smart grid is a term used to describe the next generation power grid. New challenges such as integration of renewable and decentralized energy sources, the requirement for continuous grid estimation and optimization, as well as the use of two-way flows of energy have been brought to the power gird. In order to achieve efficient, reliable, sustainable, as well as secure delivery of electric power more and more information and communication technologies are used for the monitoring and the control of power grids. Consequently, the need for cybersecurity is dramatically increased and has converged into several standards which will be presented here. These standards for the smart grid must be designed to satisfy both performance and reliability requirements. An in depth investigation of the effect of retrospectively embedded security in existing grids on it’s dynamic behavior is required. Therefore, a retrofitting plan for existing meters is offered, and it’s performance in a test low voltage microgrid is investigated. As a result of this, integration of security measures into measurement architectures of smart grids at the design phase is strongly recommended.Keywords: cyber security, performance, protocols, security standards, smart grid
Procedia PDF Downloads 3094018 Experimental Investigation of Powder Holding Capacities of H13 and H14 Class Activated Carbon Filters Based on En 779 Standard
Authors: Abdullah Işıktaş, Kevser Dincer
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The use of HEPA filters for air conditioning systems in clean rooms tends to increase progressively in pharmaceutical, food stuff industries and in hospitals. There are two standards widely used for HEPA filters; the EN 1822 standards published by the European Union, CEN (European Committee for Standardization) and the US based IEST standard (Institute of Environmental Sciences and Technology. Both standards exhibit some differences in the definitions of efficiency and its measurement methods. While IEST standard defines efficiency at the grit diameter of 0.3 µm, the EN 1822 standard takes MPPS (Most Penetrating Particle Size) as the basis of its definition. That is, the most difficult grit size to catch up. On the other hand, while IEST suggests that photometer and grit counters be used for filter testing, in EN 1822 standard, only the grit (grain) counters are recommended for that purpose. In this study, powder holding capacities of H13 and H14 grade materials under the EN 779 standard are investigated experimentally by using activated carbon. Measurements were taken on an experimental set up based on the TS 932 standard. Filter efficiency was measured by injecting test powder at amounts predetermined in the standards into the filters at certain intervals. The data obtained showed that the powder holding capacities of the activated carbon filter are high enough to yield efficiency of around 90% and that the H13 and H14 filters exhibit high efficiency suitable for the standard used.Keywords: activated carbon filters, HEPA filters, powder holding capacities, air conditioning systems
Procedia PDF Downloads 2364017 Assessing Secondary School Curricula in the light of Developing Quality of Life Standards of High School Students
Authors: Othman Ali Alghtani, Yahya Abdul-Ekhalq Ali, Abdullah Abdul-Ekhalq Ali, Ahmed Al Sadiq Abdul Majeed, Najwa Attian Al-Mohammadi, Obead Mozel Alharbi, Sabri Mohamed Ismail, Omar Ibrahim Asiri
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This study assessed the curricula of secondary schools given requirements to enhance the quality of life of students. The components of quality of life were described to build a list of standards and indicators. A questionnaire assessing the dimensions of mental (cognitive and emotional), physical, digital, and social health, and environmental awareness was prepared. A descriptive-analytical approach was used on a sample of 258 teachers and educational supervisors in Tabuk. The results indicated shortcomings in the secondary school curricula regarding developing standards and indicators of components of quality of life. Results also indicated that secondary school curricula incorporated few practices to improve student’s quality of life. No significant differences were found regarding the core subject, job, gender, and years of experience.Keywords: assessing curricula, teacher practices, quality of life, teaching practices
Procedia PDF Downloads 2494016 Standards of Toxicity and Food Security in Brazil
Authors: Ana Luiza Da Gama E Souza
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This article aims to discuss the problem of food insecurity in Brazil in what it refers to contamination of food by chemical substances such as herbicides, pesticides, and other contaminants. The issue will be faced by analyzing, on the one hand, the standards that guide the food system in the world and, on the other hand, human rights indicators whose purpose is to provide an effective monitoring of the State's obligations to guarantee food security, analyzing the implications of the former for the success of the latter. The methodology adopted in this article was bibliographic-documentary and consists of three moments of analysis. The first moment consists in the analysis of the reports of the Commission on Human Rights of the Organization of American States to identify the set of progress indicators developed by the Commission. This analysis will involve the new methodology used to evaluate the efficiency in monitoring food security in Brazil the case of using pesticides in the production of food at levels of toxicity not admitted by the inspection bodies. The second moment consists in evaluating the mechanism for monitoring food security in Brazil, which was initially established by the National Food Security Plan (PLANSAN) for 2012-2015 and improved by the II National Food Security Plan for 2016-2019. Those mechanisms were prepared by the Chamber (CAISAN), and have the function to compare the monitoring proposals with the results presented by CAISAN on the Indicators and Results Report of the National Plan for Food and Nutrition Security 2012-2015. The third moment was intended to understand, analyze and evaluate the standardization process of the agri-food system, especially regarding the level of toxicity standards, that is related to food safety monitoring as a guarantee of pesticide-free food. The results show the dependence between private standards of toxicity and the indicators of food safety that leads to inefficiency on monitoring that mechanism in Brazil.Keywords: standards, indicators, human rights, food security
Procedia PDF Downloads 3254015 Financial Instruments Disclosure: A Review of the Literature
Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power
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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure
Procedia PDF Downloads 4034014 Comparison of Radiated Emissions in Offshore and Onshore Wind Turbine Towers
Authors: Sajeesh Sulaiman, Gomathisankar A., Aravind Devaraj, Aswin R., Vijay Kumar G., Rachana Raj
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Wind turbines are the next big answer to the emerging and ever-growing demand for electricity, and this need is increasing day by day. These high mast structures, whether on land or on the sea, has also become one of the big sources of electromagnetic interferences (EMI) in the not so distant past. With the emergence of the AC-AC converter and drawing of large power cables through the wind turbine towers has made this clean and efficient source of renewable energy to become one of the culprits in creating electromagnetic interference. This paper will present the sources of such EMIs, a comparison of radiated emissions (both electric and magnetic field) patterns in wind turbine towers for both onshore and offshore wind turbines and close look into the IEC 61400-40 (new standard for EMC design on wind turbine). At present, offshore wind turbines are tested in onshore facilities. This paper will present the anomaly in results for offshore wind turbines when tested in onshore, which the existing standards and the upcoming standards have failed to address.Keywords: emissions, electric field, magnetic field, wind turbine, tower, standards and regulations
Procedia PDF Downloads 2364013 Pilot Induced Oscillations Adaptive Suppression in Fly-By-Wire Systems
Authors: Herlandson C. Moura, Jorge H. Bidinotto, Eduardo M. Belo
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The present work proposes the development of an adaptive control system which enables the suppression of Pilot Induced Oscillations (PIO) in Digital Fly-By-Wire (DFBW) aircrafts. The proposed system consists of a Modified Model Reference Adaptive Control (M-MRAC) integrated with the Gain Scheduling technique. The PIO oscillations are detected using a Real Time Oscillation Verifier (ROVER) algorithm, which then enables the system to switch between two reference models; one in PIO condition, with low proneness to the phenomenon and another one in normal condition, with high (or medium) proneness. The reference models are defined in a closed loop condition using the Linear Quadratic Regulator (LQR) control methodology for Multiple-Input-Multiple-Output (MIMO) systems. The implemented algorithms are simulated in software implementations with state space models and commercial flight simulators as the controlled elements and with pilot dynamics models. A sequence of pitch angles is considered as the reference signal, named as Synthetic Task (Syntask), which must be tracked by the pilot models. The initial outcomes show that the proposed system can detect and suppress (or mitigate) the PIO oscillations in real time before it reaches high amplitudes.Keywords: adaptive control, digital Fly-By-Wire, oscillations suppression, PIO
Procedia PDF Downloads 1264012 Research and Application of Consultative Committee for Space Data Systems Wireless Communications Standards for Spacecraft
Authors: Cuitao Zhang, Xiongwen He
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According to the new requirements of the future spacecraft, such as networking, modularization and non-cable, this paper studies the CCSDS wireless communications standards, and focuses on the low data-rate wireless communications for spacecraft monitoring and control. The application fields and advantages of wireless communications are analyzed. Wireless communications technology has significant advantages in reducing the weight of the spacecraft, saving time in spacecraft integration, etc. Based on this technology, a scheme for spacecraft data system is put forward. The corresponding block diagram and key wireless interface design of the spacecraft data system are given. The design proposal of the wireless node and information flow of the spacecraft are also analyzed. The results show that the wireless communications scheme is reasonable and feasible. The wireless communications technology can meet the future spacecraft demands in networking, modularization and non-cable.Keywords: Consultative Committee for Space Data Systems (CCSDS) standards, information flow, non-cable, spacecraft, wireless communications
Procedia PDF Downloads 323