Search results for: nugget quality
8505 Impact of Audit Committee on Real Earnings Management: Cases of Netherlands
Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati
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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.Keywords: audit committee, financial expertise, independence, real earnings management
Procedia PDF Downloads 1678504 Quality Assessment of Hollow Sandcrete Blocks in Minna, Nigeria
Authors: M. Abdullahi, S. Sadiku, Bashar S. Mohammed, J. I. Aguwa
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The properties of hollow sandcrete blocks produced in Minna, Nigeria are presented. Sandcrete block is made of cement, water and sand bound together in certain mix proportions. For the purpose of this work, fifty (50) commercial sandcrete block industries were visited in Minna, Nigeria to obtain block samples and aggregates used for the manufacture, and to also take inventory of the mix composition and the production process. Sieve analysis tests were conduction on the soil sample from various block industries to ascertain their quality to be used for block making. The mix ratios were also investigated. Five (5) nine inches (9’’ or 225mm) blocks were obtained from each block industry and tested for dimensional compliance and compressive strength. The result of test shows that the grading of the sand falls within the limit required by BS 882: 1990. The sand particles generally satisfy the grading requirement of overall grading and also fall in at least one of the classification of coarse grading, medium grading or fine grading. This clearly indicates that the quality of the aggregates used for the production of sandcrete blocks in Minna, Nigeria are of good quality in terms of grading and workable mix can easily be achieved to obtain high quality product. Physical examinations of the block sizes show slight deviation from the standard requirement in NIS 87:2000. Compressive strength of hollow sandcrete blocks in range of 0.12 N/mm2 to 0.54 N/mm2 was obtained which is below the recommendable value of 3.45 N/mm2 for load bearing hollow sandcrete blocks. This indicates that these blocks are below the standard for load-bearing sandcrete blocks and cannot be used as load bearing walling units. The mix composition also indicated low cement content resulting in low compressive strength. Most of the commercial block industries visited do not take curing very serious. Water were only sprinkled ones or twice before the blocks were stacked and made readily available for sale. It is recommended that a mix ratio of 1:4 to 1:6 should be used for the production of sandcrete blocks and proper curing practice should be adhered to. Blocks should also be cured for 14 days before making them available for consumers.Keywords: compressive strength, dimensions, mix proportions, sandcrete blocks
Procedia PDF Downloads 3888503 Bayesian Inference of Physicochemical Quality Elements of Tropical Lagoon Nokoué (Benin)
Authors: Hounyèmè Romuald, Maxime Logez, Mama Daouda, Argillier Christine
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In view of the very strong degradation of aquatic ecosystems, it is urgent to set up monitoring systems that are best able to report on the effects of the stresses they undergo. This is particularly true in developing countries, where specific and relevant quality standards and funding for monitoring programs are lacking. The objective of this study was to make a relevant and objective choice of physicochemical parameters informative of the main stressors occurring on African lakes and to identify their alteration thresholds. Based on statistical analyses of the relationship between several driving forces and the physicochemical parameters of the Nokoué lagoon, relevant Physico-chemical parameters were selected for its monitoring. An innovative method based on Bayesian statistical modeling was used. Eleven Physico-chemical parameters were selected for their response to at least one stressor and their threshold quality standards were also established: Total Phosphorus (<4.5mg/L), Orthophosphates (<0.2mg/L), Nitrates (<0.5 mg/L), TKN (<1.85 mg/L), Dry Organic Matter (<5 mg/L), Dissolved Oxygen (>4 mg/L), BOD (<11.6 mg/L), Salinity (7.6 .), Water Temperature (<28.7 °C), pH (>6.2), and Transparency (>0.9 m). According to the System for the Evaluation of Coastal Water Quality, these thresholds correspond to” good to medium” suitability classes, except for total phosphorus. One of the original features of this study is the use of the bounds of the credibility interval of the fixed-effect coefficients as local weathering standards for the characterization of the Physico-chemical status of this anthropized African ecosystem.Keywords: driving forces, alteration thresholds, acadjas, monitoring, modeling, human activities
Procedia PDF Downloads 948502 Sources of Water Supply and Water Quality for Local Consumption: The Case Study of Eco-Tourism Village, Suan Luang Sub- District Municipality, Ampawa District, Samut Songkram Province, Thailand
Authors: Paiboon Jeamponk, Tasanee Ponglaa, Patchapon Srisanguan
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The aim of this research paper was based on an examination of sources of water supply and water quality for local consumption, conducted at eco-tourism villages of Suan Luang Sub- District Municipality of Amphawa District, Samut Songkram Province. The study incorporated both questionnaire and field work of water testing as the research tool and method. The sample size of 288 households was based on the population of the district, whereas the selected sample water sources were from 60 households: 30 samples were ground water and another 30 were surface water. Degree of heavy metal contamination in the water including copper, iron, manganese, zinc, cadmium and lead was investigated utilizing the Atomic Absorption- Direct Aspiration method. The findings unveiled that 96.0 percent of household water consumption was based on water supply, while the rest on canal, river and rain water. The household behaviour of consumption revealed that 47.2 percent of people routinely consumed water without boiling or filtering prior to consumption. The investigation of water supply quality found that the degree of heavy metal contamination including metal, lead, iron, copper, manganese and cadmium met the standards of the Department of Health.Keywords: sources of water supply, water quality, water supply, Thailand
Procedia PDF Downloads 2958501 Behavior, Temperament and Food Intake of Urban Indian Adolescents
Authors: Preeti Khanna, Bani T. Aeri
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Background: Recent studies have indicated challenges that hamper health and wellbeing of a vast majority of adolescents in developing countries. Many modifiable factors like behavior and temperament related to food intake among adolescents have not been adequately explored. The aim of the proposed research is to study the impact of behavior and temperament on food intake and diet quality of adolescents. Objectives: In the present study data on dietary behavior and anthropometry of adolescent boys & girls (aged 13-16 years) studying in public schools of Delhi will be gathered to ascertain the quality of diet among adolescent boys and girls and to study the effect of behavior and temperament on diet quality of adolescents. Methods: In total, 400 adolescents will participate in this cross-sectional study. Weight and height of adolescents will be measured and BMI will be calculated. Information will be obtained on their socio-demographic profile and various factors influencing their Food Choices and diet quality such as body image perception, Behavior, temperament, locus of control and parental influence. Expected results: Several direct effects of adolescent traits and behavior on food intake will be observed. Maturational patterns and gender differences in behavior traits will be assessed. By profiling of the behavior and temperament traits, we will have a better understanding of impact of these factors on weight and eating behaviors in overweight/obese or even underweight adolescents. Conclusions: The proposed study will highlight the association of behavioral factors with nutritional status of adolescents. It will also serve as a strategic approach for the obesity prevention and health management policies designed for adolescents.Keywords: behaviour, temperament, food intake, adolescents
Procedia PDF Downloads 2438500 Use of Chlorophyll Meters to Assess In-Season Wheat Nitrogen Fertilizer Requirements in the Southern San Joaquin Valley
Authors: Brian Marsh
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Nitrogen fertilizer is the most used and often the most mismanaged nutrient input. Nitrogen management has tremendous implications on crop productivity, quality and environmental stewardship. Sufficient nitrogen is needed to optimum yield and quality. Soil and in-season plant tissue testing for nitrogen status are a time consuming and expensive process. Real time sensing of plant nitrogen status can be a useful tool in managing nitrogen inputs. The objectives of this project were to assess the reliability of remotely sensed non-destructive plant nitrogen measurements compared to wet chemistry data from sampled plant tissue, develop in-season nitrogen recommendations based on remotely sensed data for improved nitrogen use efficiency and assess the potential for determining yield and quality from remotely sensed data. Very good correlations were observed between early-season remotely sensed crop nitrogen status and plant nitrogen concentrations and subsequent in-season fertilizer recommendations. The transmittance/absorbance type meters gave the most accurate readings. Early in-season fertilizer recommendation would be to apply 40 kg nitrogen per hectare plus 16 kg nitrogen per hectare for each unit difference measured with the SPAD meter between the crop and reference area or 25 kg plus 13 kg per hectare for each unit difference measured with the CCM 200. Once the crop was sufficiently fertilized meter readings became inconclusive and were of no benefit for determining nitrogen status, silage yield and quality and grain yield and protein.Keywords: wheat, nitrogen fertilization, chlorophyll meter
Procedia PDF Downloads 3938499 The Effect of Solid Wastes Disposal at Amokpala Dump Site in Orumba North Local Government Area, Anambra State
Authors: Nwanneka Mmonwuba
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Solid waste disposal to the environment was investigated by analyzing the quality characteristics of waste, air quality, and heavy metal concentration in the soil. The characteristics of waste were analyzed by enumerating the number of houses, hostels, hotels, markets, schools, and industries with the type of waste being discharged or deposited into the dump site. The percentage of waste was estimated with organic ranking first for both wet and dry seasons, 54% and 44%, respectively. The ambient air quality was analyzed using the crown gas monitor analyzer. The analysis showed that the mean concentration of NO₂, SO₂, and Co is 0.74, 0.37, and 47.35 ppm for the wet season and 0.47, 0.35, and 37.65 ppm for the dry season, respectively, and do not conform with the USEPA standard. The chemical analysis of the groundwater sample indicates alkalinity ranging from 7.38 to 9.11. the heavy metals concentration in the soil of cadmium, iron, copper, calcium, and potassium with 0.053, 0.722, 0227, 21.3, and 9.019, respectively, obtained from 0.3 m at the subsurface failed to conform to the NRC (2013) standard. Iron consent in the soil can be corrected using ascorbic acid and soda ash. The permanent reduction of effects is to try relocating people who live very close to the dumpsite, or the dumpsite should be sited elsewhere and replaced with a sanitary landfill.Keywords: solid waste, groundwater, disposal, dumpsite
Procedia PDF Downloads 508498 Applying Integrated QFD-MCDM Approach to Strengthen Supply Chain Agility for Mitigating Sustainable Risks
Authors: Enes Caliskan, Hatice Camgoz Akdag
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There is no doubt that humanity needs to realize the sustainability problems in the world and take serious action regarding that. All members of the United Nations adopted the 2030 Agenda for Sustainable Development, the most comprehensive study on sustainability internationally, in 2015. The summary of the study is 17 sustainable development goals. It covers everything about sustainability, such as environment, society and governance. The use of Information and Communication Technology (ICT), such as the Internet, mobile phones, and satellites, is essential for tackling the main issues facing sustainable development. Hence, the contributions of 3 major ICT companies to the sustainable development goals are assessed in this study. Quality Function Deployment (QFD) is utilized as a methodology for this study. Since QFD is an excellent instrument for comparing businesses on relevant subjects, a House of Quality must be established to complete the QFD application. In order to develop a House of Quality, the demanded qualities (voice of the customer) and quality characteristics (technical requirements) must first be determined. UN SDGs are used as demanded qualities. Quality characteristics are derived from annual sustainability and corporate social responsibility reports of ICT companies. The companies' efforts, as indicated by the QFD results, are concentrated on the use of recycled raw materials and recycling, reducing GHG emissions through energy saving and improved connectivity, decarbonizing the value chain, protecting the environment and water resources by collaborating with businesses that have completed CDP water assessments and paying attention to reducing water consumption, ethical business practices, and reducing inequality. The evaluations of the three businesses are found to be very similar when they are compared. The small differences between the companies are usually about the region they serve. Efforts made by the companies mostly concentrate on responsible consumption and production, life below water, climate action, and sustainable cities and community goals. These efforts include improving connectivity in needed areas for providing access to information, education and healthcare.Keywords: multi-criteria decision-making, sustainable supply chain risk, supply chain agility, quality function deployment, Sustainable development goals
Procedia PDF Downloads 488497 Systems Engineering Management Using Transdisciplinary Quality System Development Lifecycle Model
Authors: Mohamed Asaad Abdelrazek, Amir Taher El-Sheikh, M. Zayan, A.M. Elhady
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The successful realization of complex systems is dependent not only on the technology issues and the process for implementing them, but on the management issues as well. Managing the systems development lifecycle requires technical management. Systems engineering management is the technical management. Systems engineering management is accomplished by incorporating many activities. The three major activities are development phasing, systems engineering process and lifecycle integration. Systems engineering management activities are performed across the system development lifecycle. Due to the ever-increasing complexity of systems as well the difficulty of managing and tracking the development activities, new ways to achieve systems engineering management activities are required. This paper presents a systematic approach used as a design management tool applied across systems engineering management roles. In this approach, Transdisciplinary System Development Lifecycle (TSDL) Model has been modified and integrated with Quality Function Deployment. Hereinafter, the name of the systematic approach is the Transdisciplinary Quality System Development Lifecycle (TQSDL) Model. The QFD translates the voice of customers (VOC) into measurable technical characteristics. The modified TSDL model is based on Axiomatic Design developed by Suh which is applicable to all designs: products, processes, systems and organizations. The TQSDL model aims to provide a robust structure and systematic thinking to support the implementation of systems engineering management roles. This approach ensures that the customer requirements are fulfilled as well as satisfies all the systems engineering manager roles and activities.Keywords: axiomatic design, quality function deployment, systems engineering management, system development lifecycle
Procedia PDF Downloads 3628496 Place of Surgery in the Treatment of Painful Lumbar Degenerative Disc Disease
Authors: Ghoul Rachid Brahim
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Introduction: Back pain is a real public health problem with a significant socio-economic impact. It is the consequence of a degeneration of the lumbar intervertebral disc (IVD). This often asymptomatic pathology is compatible with an active life. As soon as it becomes symptomatic, conservative treatment is recommended in the majority of cases. The physical or functional disability is resistant to well-monitored conservative treatment, which justifies a surgical alternative which imposes a well-studied reflection on the objectives to be achieved. Objective: Evaluate the indication and short and medium term contribution of surgery in the management of painful degenerative lumbar disc disease. To prove the effectiveness of surgical treatment in the management of painful lumbar degenerative disc disease. Materials and methods: This is a prospective descriptive mono-centric study without comparison group, comprising a series of 104 patients suffering from lumbar painful degenerative disc disease treated surgically. Retrospective analysis of data collected prospectively. Comparison between pre and postoperative clinical status, by pain self-assessment scores and on the impact on pre and postoperative quality of life (3, 6 to 12 months). Results: This study showed that patients who received surgical treatment had great improvements in symptoms, function and several health-related quality of life in the first year after surgery. Conclusions: The surgery had a significantly positive impact on patients' pain, disability and quality of life. Overall, 97% of the patients were satisfied.Keywords: degenerative disc disease, intervertebral disc, several health-related quality, lumbar painful
Procedia PDF Downloads 1028495 An Integrative Review on the Experiences of Integration of Quality Assurance Systems in Universities
Authors: Laura Mion
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Concepts of quality assurance and management are now part of the organizational culture of the Universities. Quality Assurance (QA) systems are, in large part, provided for by national regulatory dictates or supranational indications (such as, for example, at European level are, the ESG Guidelines "European Standard Guidelines"), but their specific definition, in terms of guiding principles, requirements and methodologies, are often delegated to the national evaluation agencies or to the autonomy of individual universities. For this reason, the experiences of implementation of QA systems in different countries and in different universities is an interesting source of information to understand how quality in universities is understood, pursued and verified. The literature often deals with the treatment of the experiences of implementation of QA systems in the individual areas in which the University's activity is carried out - teaching, research, third mission - but only rarely considers quality systems with a systemic and integrated approach, which allows to correlate subjects, actions, and performance in a virtuous circuit of continuous improvement. In particular, it is interesting to understand how to relate the results and uses of the QA in the triple distinction of university activities, identifying how one can cause the performance of the other as a function of an integrated whole and not as an exploit of specific activities or processes conceived in an abstractly atomistic way. The aim of the research is, therefore, to investigate which experiences of "integrated" QA systems are present on the international scene: starting from the experience of European countries that have long shared the Bologna Process for the creation of a European space for Higher Education (EHEA), but also considering experiences from emerging countries that use QA processes to develop their higher education systems to keep them up to date with international levels. The concept of "integration", in this research, is understood in a double meaning: i) between the different areas of activity, in particular between the didactic and research areas, and possibly with the so-called "third mission" "ii) the functional integration between those involved in quality assessment and management and the governance of the University. The paper will present the results of a systematic review conducted according with a method of an integrative review aimed at identifying best practices of quality assurance systems, in individual countries or individual universities, with a high level of integration. The analysis of the material thus obtained has made it possible to grasp common and transversal elements of QA system integration practices or particularly interesting elements and strengths of these experiences that can, therefore, be considered as winning aspects in a QA practice. The paper will present the method of analysis carried out, and the characteristics of the experiences identified, of which the structural elements will be highlighted (level of integration, areas considered, organizational levels included, etc.) and the elements for which these experiences can be considered as best practices.Keywords: quality assurance, university, integration, country
Procedia PDF Downloads 878494 Dietary Quality among U.S. Adults with Diabetes, Osteoarthritis, and Rheumatoid Arthritis: Age-Specific Associations from NHANES 2011-2022
Authors: Oluwafunmibi Omotayo Fasanya, Augustine Kena Adjei
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Limited research has examined the variations in dietary quality among U.S. adults diagnosed with chronic conditions like diabetes mellitus (DM), osteoarthritis (OA), and rheumatoid arthritis (RA), particularly across different age groups. Understanding how diet differs in relation to these conditions is crucial to developing targeted nutritional interventions. This cross-sectional study analyzed data from adult participants in the National Health and Nutrition Examination Survey (NHANES) between 2011 and 2021. Dietary quality was measured using the Healthy Eating Index (HEI)-2015 scores, encompassing both total and component scores for different dietary factors. Self-reported disease statuses for DM, OA, and RA were obtained, with age groups stratified into younger adults (20–59 years, n = 10,050) and older adults (60 years and older, n = 5,200). Logistic regression models, adjusted for demographic factors like sex, race/ethnicity, education, income, weight status, physical activity, and smoking, were used to examine the relationship between disease status and dietary quality, accounting for NHANES' complex survey design. Among younger adults, 8% had DM, 10% had OA, and 4% had RA. Among older adults, 22% had DM, 35% had OA, and 7% had RA. The results showed a consistent association between excess added sugar intake and DM in both age groups. In younger adults, excess sodium intake was also linked to DM, while low seafood and plant protein intake was associated with a higher prevalence of RA. Among older adults, a poor overall dietary pattern was strongly associated with RA, while OA showed varying associations depending on the intake of specific nutrients like fiber and saturated fats. The dietary quality of U.S. adults with DM, OA, and RA varies significantly by age group and disease type. Younger adults with these conditions demonstrated more specific dietary inadequacies, such as high sodium and low protein intake, while older adults exhibited a broader pattern of poor dietary quality, particularly in relation to RA. These findings suggest that personalized nutritional strategies are needed to address the unique dietary challenges faced by individuals with chronic conditions in different age groups.Keywords: dietary, diabetes, osteoarthritis, rheumatoid arthritis, logistic regression
Procedia PDF Downloads 98493 Optimization of Manufacturing Process Parameters: An Empirical Study from Taiwan's Tech Companies
Authors: Chao-Ton Su, Li-Fei Chen
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The parameter design is crucial to improving the uniformity of a product or process. In the product design stage, parameter design aims to determine the optimal settings for the parameters of each element in the system, thereby minimizing the functional deviations of the product. In the process design stage, parameter design aims to determine the operating settings of the manufacturing processes so that non-uniformity in manufacturing processes can be minimized. The parameter design, trying to minimize the influence of noise on the manufacturing system, plays an important role in the high-tech companies. Taiwan has many well-known high-tech companies, which show key roles in the global economy. Quality remains the most important factor that enables these companies to sustain their competitive advantage. In Taiwan however, many high-tech companies face various quality problems. A common challenge is related to root causes and defect patterns. In the R&D stage, root causes are often unknown, and defect patterns are difficult to classify. Additionally, data collection is not easy. Even when high-volume data can be collected, data interpretation is difficult. To overcome these challenges, high-tech companies in Taiwan use more advanced quality improvement tools. In addition to traditional statistical methods and quality tools, the new trend is the application of powerful tools, such as neural network, fuzzy theory, data mining, industrial engineering, operations research, and innovation skills. In this study, several examples of optimizing the parameter settings for the manufacturing process in Taiwan’s tech companies will be presented to illustrate proposed approach’s effectiveness. Finally, a discussion of using traditional experimental design versus the proposed approach for process optimization will be made.Keywords: quality engineering, parameter design, neural network, genetic algorithm, experimental design
Procedia PDF Downloads 1458492 Performance Evaluation and Dear Based Optimization on Machining Leather Specimens to Reduce Carbonization
Authors: Khaja Moiduddin, Tamer Khalaf, Muthuramalingam Thangaraj
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Due to the variety of benefits over traditional cutting techniques, the usage of laser cutting technology has risen substantially in recent years. Hot wire machining can cut the leather in the required shape by controlling the wire by generating thermal energy. In the present study, an attempt has been made to investigate the effects of performance measures in the hot wire machining process on cutting leather specimens. Carbonization and material removal rates were considered as quality indicators. Burning leather during machining might cause carbon particles, reducing product quality. Minimizing the effect of carbon particles is crucial for assuring operator and environmental safety, health, and product quality. Hot wire machining can efficiently cut the specimens by controlling the current through it. Taguchi- DEAR-based optimization was also performed in the process, which resulted in a required Carbonization and material removal rate. Using the DEAR approach, the optimal parameters of the present study were found with 3.7% prediction error accuracy.Keywords: cabronization, leather, MRR, current
Procedia PDF Downloads 648491 90-Day Strength Training Intervention Decreases Incidence of Sarcopenia: A Pre- and Posttest Pilot Study of Older Adults in a Skilled Nursing Facility
Authors: Donna-Marie Phyllis Lanton
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Sarcopenia is a well-known geriatric syndrome characterized by the progressive and generalized loss of muscle quantity or quality. The incidence of sarcopenia increases with age and is associated with adverse outcomes such as the increased risk of falls, cognitive impairment, loss of independence, diminished quality of life, increased health costs, need for care in a skilled nursing facility, and increased mortality. Physical activity, including resistance training, is the most prevalent recommendation for treating and preventing sarcopenia. Residents (N = 23) of a skilled nursing facility in East Orlando, Florida, participated in a 90-day strength training program designed using the PARIHS framework to improve measures of muscle mass, muscle strength, physical performance, and quality of life. Residents engaged in both resistance and balance exercises for 1 hour two times a week. Baseline data were collected and compared to data at Days 30, 60, and 90. T tests indicated significant gains on all measures from baseline to 90 days: muscle mass increased by 1.2 (t[22] = 2.85, p = .009), grip strength increased by 4.02 (t[22] = 8.15, p < .001), balance increased by 2.13 (t[22] = 18.64, p < .001), gait speed increased by 1.83 (t[22] = 17.84, p < .001), chair speed increased 1.87 (t[22] = 16.36, p < .001), and quality of life score increased by 17.5 (t[22] = 19.26, p < .001). For residents with sarcopenia in skilled nursing facilities, a 90-day strength training program with resistance and balance exercises may provide an option for decreasing the incidence of sarcopenia among that populationKeywords: muscle mass, muscle strength, older adults, PARIHS framework
Procedia PDF Downloads 888490 Modeling the Effects of Temperature on Ambient Air Quality Using AERMOD
Authors: Mustapha Babatunde, Bassam Tawabini, Ole John Nielson
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Air dispersion (AD) models such as AERMOD are important tools for estimating the environmental impacts of air pollutant emissions into the atmosphere from anthropogenic sources. The outcome of these models is significantly linked to the climate condition like air temperature, which is expected to differ in the future due to the global warming phenomenon. With projections from scientific sources of impending changes to the future climate of Saudi Arabia, especially anticipated temperature rise, there is a potential direct impact on the dispersion patterns of air pollutants results from AD models. To our knowledge, no similar studies were carried out in Saudi Arabia to investigate such impact. Therefore, this research investigates the effects of climate temperature change on air quality in the Dammam Metropolitan area, Saudi Arabia, using AERMOD coupled with Station data using Sulphur dioxide (SO₂) – as a model air pollutant. The research uses AERMOD model to predict the SO₂ dispersion trends in the surrounding area. Emissions from five (5) industrial stacks on twenty-eight (28) receptors in the study area were considered for the climate period (2010-2019) and future period of mid-century (2040-2060) under different scenarios of elevated temperature profiles (+1ᵒC, + 3ᵒC and + 5ᵒC) across averaging time periods of 1hr, 4hr and 8hr. Results showed that levels of SO₂ at the receiving sites under current and simulated future climactic condition fall within the allowable limit of WHO and KSA air quality standards. Results also revealed that the projected rise in temperature would only have mild increment on the SO₂ concentration levels. The average increase of SO₂ levels was 0.04%, 0.14%, and 0.23% due to the temperature increase of 1, 3, and 5 degrees, respectively. In conclusion, the outcome of this work elucidates the degree of the effects of global warming and climate changes phenomena on air quality and can help the policymakers in their decision-making, given the significant health challenges associated with ambient air pollution in Saudi Arabia.Keywords: air quality, sulfur dioxide, dispersion models, global warming, KSA
Procedia PDF Downloads 828489 Internet of Things for Smart Dedicated Outdoor Air System in Buildings
Authors: Dararat Tongdee, Surapong Chirarattananon, Somchai Maneewan, Chantana Punlek
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Recently, the Internet of Things (IoT) is the important technology that connects devices to the network and people can access real-time communication. This technology is used to report, collect, and analyze the big data for achieving a purpose. For a smart building, there are many IoT technologies that enable management and building operators to improve occupant thermal comfort, indoor air quality, and building energy efficiency. In this research, we propose monitoring and controlling performance of a smart dedicated outdoor air system (SDOAS) based on IoT platform. The SDOAS was specifically designed with the desiccant unit and thermoelectric module. The designed system was intended to monitor, notify, and control indoor environmental factors such as temperature, humidity, and carbon dioxide (CO₂) level. The SDOAS was tested under the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE 62.2) and indoor air quality standard. The system will notify the user by Blynk notification when the status of the building is uncomfortable or tolerable limits are reached according to the conditions that were set. The user can then control the system via a Blynk application on a smartphone. The experimental result indicates that the temperature and humidity of indoor fresh air in the comfort zone are approximately 26 degree Celsius and 58% respectively. Furthermore, the CO₂ level was controlled lower than 1000 ppm by indoor air quality standard condition. Therefore, the proposed system can efficiently work and be easy to use for buildings.Keywords: internet of things, indoor air quality, smart dedicated outdoor air system, thermal comfort
Procedia PDF Downloads 1998488 The Importance of SEEQ in Teaching Evaluation of Undergraduate Engineering Education in India
Authors: Aabha Chaubey, Bani Bhattacharya
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Evaluation of the quality of teaching in engineering education in India needs to be conducted on a continuous basis to achieve the best teaching quality in technical education. Quality teaching is an influential factor in technical education which impacts largely on learning outcomes of the students. Present study is not exclusively theory-driven, but it draws on various specific concepts and constructs in the domain of technical education. These include teaching and learning in higher education, teacher effectiveness, and teacher evaluation and performance management in higher education. Student Evaluation of Education Quality (SEEQ) was proposed as one of the evaluation instruments of the quality teaching in engineering education. SEEQ is one of the popular and standard instrument widely utilized all over the world and bears the validity and reliability in educational world. The present study was designed to evaluate the teaching quality through SEEQ in the context of technical education in India, including its validity and reliability based on the collected data. The multiple dimensionality of SEEQ that is present in every teaching and learning process made it quite suitable to collect the feedback of students regarding the quality of instructions and instructor. The SEEQ comprises of 9 original constructs i.e.; learning value, teacher enthusiasm, organization, group interaction, and individual rapport, breadth of coverage, assessment, assignments and overall rating of particular course and instructor with total of 33 items. In the present study, a total of 350 samples comprising first year undergraduate students from Indian Institute of Technology, Kharagpur (IIT, Kharagpur, India) were included for the evaluation of the importance of SEEQ. They belonged to four different courses of different streams of engineering studies. The above studies depicted the validity and reliability of SEEQ was based upon the collected data. This further needs Confirmatory Factor Analysis (CFA) and Analysis of Moment structure (AMOS) for various scaled instrument like SEEQ Cronbach’s alpha which are associated with SPSS for the examination of the internal consistency. The evaluation of the effectiveness of SEEQ in CFA is implemented on the basis of fit indices such as CMIN/df, CFI, GFI, AGFI and RMSEA readings. The major findings of this study showed the fitness indices such as ChiSq = 993.664,df = 390,ChiSq/df = 2.548,GFI = 0.782,AGFI = 0.736,CFI = 0.848,RMSEA = 0.062,TLI = 0.945,RMR = 0.029,PCLOSE = 0.006. The final analysis of the fit indices presented positive construct validity and stability, on the other hand a higher reliability was also depicted which indicated towards internal consistency. Thus, the study suggests the effectivity of SEEQ as the indicator of the quality evaluation instrument in teaching-learning process in engineering education in India. Therefore, it is expected that with the continuation of this research in engineering education there remains a possibility towards the betterment of the quality of the technical education in India. It is also expected that this study will provide an empirical and theoretical logic towards locating a construct or factor related to teaching, which has the greatest impact on teaching and learning process in a particular course or stream in engineering education.Keywords: confirmatory factor analysis, engineering education, SEEQ, teaching and learning process
Procedia PDF Downloads 4218487 A Business-to-Business Collaboration System That Promotes Data Utilization While Encrypting Information on the Blockchain
Authors: Hiroaki Nasu, Ryota Miyamoto, Yuta Kodera, Yasuyuki Nogami
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To promote Industry 4.0 and Society 5.0 and so on, it is important to connect and share data so that every member can trust it. Blockchain (BC) technology is currently attracting attention as the most advanced tool and has been used in the financial field and so on. However, the data collaboration using BC has not progressed sufficiently among companies on the supply chain of manufacturing industry that handle sensitive data such as product quality, manufacturing conditions, etc. There are two main reasons why data utilization is not sufficiently advanced in the industrial supply chain. The first reason is that manufacturing information is top secret and a source for companies to generate profits. It is difficult to disclose data even between companies with transactions in the supply chain. In the blockchain mechanism such as Bitcoin using PKI (Public Key Infrastructure), in order to confirm the identity of the company that has sent the data, the plaintext must be shared between the companies. Another reason is that the merits (scenarios) of collaboration data between companies are not specifically specified in the industrial supply chain. For these problems this paper proposes a Business to Business (B2B) collaboration system using homomorphic encryption and BC technique. Using the proposed system, each company on the supply chain can exchange confidential information on encrypted data and utilize the data for their own business. In addition, this paper considers a scenario focusing on quality data, which was difficult to collaborate because it is a top secret. In this scenario, we show a implementation scheme and a benefit of concrete data collaboration by proposing a comparison protocol that can grasp the change in quality while hiding the numerical value of quality data.Keywords: business to business data collaboration, industrial supply chain, blockchain, homomorphic encryption
Procedia PDF Downloads 1368486 Investigation of the Effect of Eye Exercises and Convergence Exercise on Visual Acuity in School-Age Children with Hypermetropia
Authors: Gulay Aras, Isil Kutluturk Karagoz, Z. Candan Algun
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Background: Hypermetropia in school-age is a pathology that responds to treatment. In the literature, there has been no study of exercise practice in hypermetropia treatment. Objective: The purpose of this study was to investigate the effects of eye exercises and convergence exercise on visual acuity in school-age children with hypermetropia. Methods: Forty volunteer school-age children with hypermetropia (30 girls, 30 boys, between 7-17 years of age) were included in the study. Sociodemographic information and clinical characteristics were evaluated. 40 participants were randomly divided into two groups: eye exercises and convergence exercises. Home exercise protocols were given to all groups for six weeks, and regular phone calls were made once a week. Individuals performed eye exercises 10 times, convergence exercises 5 min. for two sessions per day for six weeks. The right and left eyes of all the subjects participating in the study were assessed separately by the eye doctor with a Snellen chart. The participants' quality of life was assessed using Pediatric Quality of Life Inventory Version 4.0. Physical health total score (PHTS) and scale total score (STS), which were obtained by evaluating Psychosocial health total score (PSHTS) school, emotional and social functioning, were calculated separately in the scores. At the end of the exercise program, the assessment tests applied at the beginning of the study were reapplied to all individuals. Results: There was no statistically significant difference between the pre- and post-Snellen chart measurements and quality of life in the eye exercises group (p > 0,05). There was a statistically significant difference in visual acuity of right and left eyes (p=0,004, p=0,014) and quality of life in PHTS, PSHTS and STS in the convergence exercise group (p=0,001, p=0,017, p=0,001). Conclusions: In school-age children, convergence exercises were found to be effective on visual acuity and health-related quality of life. Convergence exercises are recommended for the treatment of school-aged children with hypermetropia.Keywords: convergence exercise, eye exercises, hypermetropia, school-age children
Procedia PDF Downloads 2508485 The Relationship Between Exposure to Traumatic Events in the Delivery Room, Post-Traumatic Stress Symptoms, Personal Resilience, Organizational Commitment, and Professional Quality of Life Among Midwives
Authors: Kinneret Segal
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Background: The work of a midwife is emotionally challenging, both positively and negatively. Midwives share moments of joy when a baby is welcomed into the world and also attend difficult events of loss and trauma. The relationship that develops with the maternity is the essence of the midwife's care, and it is a fundamental source of motivation and professional satisfaction. This close relationship with the maternity may be used as a double-edged sword in cases of exposure to traumatic events at birth. Birth problems, exposure to emergencies and traumatic events, and loss can affect the professional quality of life and the Compassion satisfaction of the midwife. It seems that the issue of traumatic experiences in the work of midwives has not been sufficiently explored. Aim: The present study examined the associations between exposure to traumatic events, personal resilience and post-traumatic symptoms, professional quality of life, and organizational commitment among midwifery nurses in Israeli hospitals. Methods: 131 midwives from three hospitals in the country's center in Israel participated in this study. The data were collected during 2021 using a self-report questionnaire that examined sociodemographic characteristics, the degree of exposure to traumatic events in the delivery room, personal resilience, post-traumatic symptoms, professional quality of life, and organizational commitment. Results: The three most difficult traumatic events for the midwives were death or fear of death of a newborn, death or fear of the death of a mother, and a quiet birth. The higher the frequency of exposure to traumatic events, the more numerous and intense the onset of post-trauma symptoms. The more numerous and powerful the post-trauma symptoms, the higher the level of professional burnout and/or compassion fatigue, and the lower the level of compassion satisfaction. High levels of compassion satisfaction and/or low professional burnout were expressed in a heightened sense of organizational commitment. Personal resilience, country of birth, traumatic symptoms, and organizational commitment predicted satisfaction from compassion. Conclusions: Midwives are exposed to traumatic events associated with dissatisfaction and impairment of the professional quality of life that accompanies burnout and compassion fatigue. Exposure to traumatic events leads to the appearance of traumatic symptoms, a decrease in organizational commitment, and psychological and mental well-being. The issue needs to be addressed by implementing training programs, organizational support, and policies to improving well-being and quality of care among midwives.Keywords: organizational commitment, traumatic experiences, personal resilience, quality of life
Procedia PDF Downloads 1128484 System Devices to Reduce Particulate Matter Concentrations in Railway Metro Systems
Authors: Armando Cartenì
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Within the design of sustainable transportation engineering, the problem of reducing particulate matter (PM) concentrations in railways metro system was not much discussed. It is well known that PM levels in railways metro system are mainly produced by mechanical friction at the rail-wheel-brake interactions and by the PM re-suspension caused by the turbulence generated by the train passage, which causes dangerous problems for passenger health. Starting from these considerations, the aim of this research was twofold: i) to investigate the particulate matter concentrations in a ‘traditional’ railways metro system; ii) to investigate the particulate matter concentrations of a ‘high quality’ metro system equipped with design devices useful for reducing PM concentrations: platform screen doors, rubber-tyred and an advanced ventilation system. Two measurement surveys were performed: one in the ‘traditional’ metro system of Naples (Italy) and onother in the ‘high quality’ rubber-tyred metro system of Turin (Italy). Experimental results regarding the ‘traditional’ metro system of Naples, show that the average PM10 concentrations measured in the underground station platforms are very high and range between 172 and 262 µg/m3 whilst the average PM2,5 concentrations range between 45 and 60 µg/m3, with dangerous problems for passenger health. By contrast the measurements results regarding the ‘high quality’ metro system of Turin show that: i) the average PM10 (PM2.5) concentrations measured in the underground station platform is 22.7 µg/m3 (16.0 µg/m3) with a standard deviation of 9.6 µg/m3 (7.6 µg/m3); ii) the indoor concentrations (both for PM10 and for PM2.5) are statistically lower from those measured in outdoors (with a ratio equal to 0.9-0.8), meaning that the indoor air quality is greater than those in urban ambient; iii) that PM concentrations in underground stations are correlated to the trains passage; iv) the inside trains concentrations (both for PM10 and for PM2.5) are statistically lower from those measured at station platform (with a ratio equal to 0.7-0.8), meaning that inside trains the use of air conditioning system could promote a greater circulation that clean the air. The comparison among the two case studies allow to conclude that the metro system designed with PM reduction devices allow to reduce PM concentration up to 11 times against a ‘traditional’ one. From these results, it is possible to conclude that PM concentrations measured in a ‘high quality’ metro system are significantly lower than the ones measured in a ‘traditional’ railway metro systems. This result allows possessing the bases for the design of useful devices for retrofitting metro systems all around the world.Keywords: air quality, pollutant emission, quality in public transport, underground railway, external cost reduction, transportation planning
Procedia PDF Downloads 2108483 Active Exopolysaccharides Based Edible Coating Enriched with Red Seaweed (Gracilaria gracilis) Extract for Improved Preservation of Shrimp Quality during Refrigerated Storage
Authors: Rafik Balti, Mohamed Ben Mansour, Abdellah Arhaliass, Anthony Masse
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Unfortunately, shrimps are highly perishable and they start deteriorating immediately after death owing to their high water content and nutritional components. Currently, there has been an increasing interest in bioactive edible films and coatings to preserve the freshness and quality of foods. In this study, active edible coatings from microalgal exopolysaccharides (EPS) enriched with different concentrations of Red Seaweed Extract (RSE) (0.5, 1 and 1.5 % (w/v)) were developed and their effects on the quality changes of white shrimp during refrigerated storage (4 ± 1 °C) were examined over a period of 8 days. The control and the coated shrimp samples were analyzed periodically for microbiological (total viable bacteria, psychrotrophic bacteria, and enterobacteriaceae counts), chemical (pH, TVB-N, TMA-N, PV, TBARS), textural and sensory characteristics. The results indicated that the coating with a mixture of EPS and RSE could significantly decrease the total volatile basic nitrogen (TVB-N), trimethylamine (TMA) and thiobarbituric acid reactive substances (TBARS) (p < 0.05). With storage, EPS coatings containing RSE at both levels (1 and 1.5 %) were more effective in inhibiting the microbial species studied, specially psychrotrophic bacteria. Also, EPS + RSE coated samples had lower polyphenol oxidase (PPO) activity and lipid oxidation (p < 0.05) toward the end of storage. Textural and color properties of coated shrimp were generally more acceptable. Sensory scores indicated no significant changes in all samples during storage. The obtained results indicate that the edible EPS coating solutions enriched with RSE have noticeable effects on the quality and shelf life of shrimps when compared to control group. Finally, the present work demonstrates the effectiveness of EPS enriched coatings, offering a promising alternative to preserve more better the quality characteristics and to extend the shelf life of shrimp during the refrigerated storageKeywords: active coating, exopolysaccharides, red seaweed, refrigerated storage, white shrimp
Procedia PDF Downloads 2138482 Synthesis of the Robust Regulators on the Basis of the Criterion of the Maximum Stability Degree
Authors: S. A. Gayvoronsky, T. A. Ezangina
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The robust control system objects with interval-undermined parameters is considers in this paper. Initial information about the system is its characteristic polynomial with interval coefficients. On the basis of coefficient estimations of quality indices and criterion of the maximum stability degree, the methods of synthesis of a robust regulator parametric is developed. The example of the robust stabilization system synthesis of the rope tension is given in this article.Keywords: interval polynomial, controller synthesis, analysis of quality factors, maximum degree of stability, robust degree of stability, robust oscillation, system accuracy
Procedia PDF Downloads 3028481 Determinants of Customer Satisfaction: The case of Abyssinia Bank Customers in Addis Ababa Ethiopia
Authors: Yosef Ferede Bogale
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The purpose of this study was to evaluate the degree of customer satisfaction and the variables influencing it in the instance of the Bank of Abyssinia branches in the districts of Arada and Bole in Addis Ababa. The study was carried out utilizing a mixed research approach and a descriptive and explanatory research design in Addis Ababa, the capital city of Ethiopia. Both primary and secondary data were employed in this investigation. The study's target population consisted of 1000 of the bank's most prestigious clients. With a 93% response rate, 265 respondents from both genders in the active age group had higher levels of education and work experience and were in the active age group. Customers of the case bank under consideration comprised the study's target audience. The respondents, who belonged to both gender groups, were in the active age bracket with superior levels of education and work experience. As a result, this investigation discovered that the degree of client satisfaction was assigned a medium rating. Additionally given a middling rating were the company's image practices, employee competency, technology, and service quality. Further, the results also demonstrate that corporate image, employees’ competency, technology, and service quality all positively and significantly affect customer happiness. This study found that, to varying degrees, company image, technology, competence, and high-quality financial services will all improve consumer happiness. According to this report, banks should monitor customer satisfaction and service quality at least twice a year. This is because there is a growing movement among bank service providers for accountability, and measuring these factors is crucial. This study also recommends that banks make every effort to satisfy consumers' expectations to the highest level.Keywords: customer satisfaction, corporate image, quality service risk, banks
Procedia PDF Downloads 1248480 Family Quality of Life in the Context of Pediatric Sickle Cell Disease in Oman
Authors: Wafa Al Jabri
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Sickle cell disease (SCD) is a genetic blood disorder that is characterized by a severe painful crisis. SCD among children requires long term dependencies and high caregiving demands that increase the overall family burdens. It is, therefore, essential to examine, support, and promote the well-being of families of children with SCD. Although there has been considerable progress in the international research on family quality of life (FQOL) in recent years; however, research in this field is relatively recent and diverse. Oman is a country in which family quality of life has definitely been under-researched. Therefore, the purpose of the study is to describe the FQOL in families of children with SCD in Oman. The study will also examine the relationships between child, mother, and family-related factors that may influence the overall FQOL. Theoretical Framework: The study is guided by the unified theory of family quality of life to help in understanding the concept of FQOL and the factors that shape it. Method:A convenience sample of 98 mothers of children with SCD will be recruited from the pediatric hematology clinic at Sultan Qaboos University Hospital in Oman to participate in this descriptive, cross sectional, correlational study. Data will be obtained using a self-administered questionnaire that includes child and mother socio-demographic data, questions about the number of visits and admissions to health care facilities for vaso- occlusive crises (VOCs), the Perceived Stress Scale-10, and the Beachcenter-FQOL scale. Anticipated Results: It is expected to find an association among frequency of VOCs, mother’s perceived stress level, and FQOL in families of children with SCD in Oman. Family type, socio-economic status, and number of SCD children in the family are also expected to influence the overall FQOL. Conclusion: The findings of the study might be pivotal in designing and implementing tailored family-based interventions to improve families’ wellbeing.Keywords: family quality of life, sickle cell disaes, children, family well-being
Procedia PDF Downloads 1388479 Evaluation of the Effects of Antiepileptic Therapy on Cognitive and Psychical Functioning and Quality of Life in School-Age Children With New-Onset Epilepsy
Authors: Željka Rogač, Dejan Stevanović, Sara Bečanović, Ljubica Božić, Aleksandar Dimitrijević, Dragana Bogićević, Dimitrije Nikolić
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Children with epilepsy face changes in cognitive functioning, the appearance of symptoms of psychopathology and a decline in their quality of life. Factors related to epileptic seizures and the side effects of AEDs are considered to be potential causes of these changes.These changes can be prevented by prompt action, replacement of AEDs, psychological and psychiatric treatment, and social support. However, a review of literature has not yielded a conclusion as to when it is best to react, i.e., when changes in the functioning of children with newly-diagnosed epilepsy appears. The primary goal of this study was to investigate the impact of the most commonly used AEDs on cognitive status, behavior, anxiety and depression, as well as quality of life of children with newly-diagnosed epilepsy, during the first six months of treatment. This is a non-interventional, prospective study involving six-month monitoring of cognitive status, internalizing and externalizing symptoms, as well as quality of life of children with newly-diagnosed epilepsy, and the impact of antiepileptic drugs on these domains. Children with new-onset epilepsy and their parents, immediately after the introduction of antiepileptic drugs as well as six months later, filled out appropriate questionnaires (RCADS, NCBRF, CHEQOL-25, KIDSCREEN-10, AEP). At the same time, a psychologist performed the psychological testing of the child (REVISK). At the very beginning of REVISK treatment, a reduced VIQ was established, while after six months there was a significant decrease in IQ, VIQ and especially PIQ, under the influence of primary cognitive potentials and the development of depressive symptoms. All scores of the RCADS and NCBFR questionnaires were significantly elevated after six months while internalizing and externalizing symptoms affected each other. The development of depressive symptoms was significantly influenced by AED. The scores of the CHEQOL25 and KIDSCREEN10 questionnaires were significantly reduced, influenced by the adverse effects of AED and quality of life at the start of treatment. Side effects of AEDs, were significantly associated with depressive symptoms and reduced quality of life and did not significantly affect cognitive decline, anxiety, ADHD, and behavioral disorders during the first six months.Keywords: epilepsy, children, AEDs, cognition, behavior, ADHD, anxiety, depression, QOL
Procedia PDF Downloads 948478 Geographical Indication Protection for Agricultural Products: Contribution for Achieving Food Security in Indonesia
Authors: Mas Rahmah
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Indonesia is the most populous Southeast Asian nations, as Indonesia`s population is constantly growing, food security has become a crucial trending issue. Although Indonesia has more than enough natural resources and agricultural products to ensure food security for all, Indonesia is still facing the problem of food security because of adverse weather conditions, increasing population, political instability, economic factors (unemployment, rising food prices), and the dependent system of agriculture. This paper will analyze that Geographical Indication (GI) can aid in transforming Indonesian agricultural-dependent system by tapping the unique product attributes of their quality products since Indonesia has a lot of agricultural products with unique quality and special characteristic associated with geographical factors such as Toraja Coffee, Alor Vanili, Banda Nutmeg, Java Tea, Deli Tobacco, Cianjur Rise etc. This paper argues that the reputation and agricultural products and their intrinsic quality should be protected under GI because GI will provide benefit supporting the food security program. Therefore, this paper will expose the benefit of GI protection such as increasing productivity, improving the exports of GI products, creating employment, adding economic value to products, and increasing the diversity of supply of natural and unique quality products, etc. that can contribute to food security. The analysis will finally conclude that the scenario of promoting GI may indirectly contribute to food security through adding value by incorporating territory specific cultural, environmental and social qualities into production, processing and developing of unique local, niche and special agricultural products.Keywords: geographical indication, food security, agricultural product, Indonesia
Procedia PDF Downloads 3698477 Meta-analysis of Technology Acceptance for Mobile and Digital Libraries in Academic Settings
Authors: Nosheen Fatima Warraich
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One of the most often used models in information system (IS) research is the technology acceptance model (TAM). This meta-analysis aims to measure the relationship between TAM variables, Perceived Ease of Use (PEOU), and Perceived Usefulness (PU) with users’ attitudes and behavioral intention (BI) in mobile and digital libraries context. It also examines the relationship of external variables (information quality and system quality) with TAM variables (PEOU and PU) in digital libraries settings. This meta-analysis was performed through PRISMA-P guidelines. Four databases (Google Scholar, Web of Science, Scopus, and LISTA) were utilized for searching, and the search was conducted according to defined criteria. The findings of this study revealed a large effect size of PU and PEOU with BI. There was also a large effect size of PU and PEOU with attitude. A medium effect size was found between SysQ -> PU, InfoQ-> PU, and SysQ -> PEOU. However, there was a small effect size between InfoQ and PEOU. It fills the literature gap and also confirms that TAM is a valid model for the acceptance and use of technology in mobile and digital libraries context. Thus, its findings would be helpful for developers and designers in designing and developing mobile library apps. It will also be beneficial for library authorities and system librarians in designing and developing digital libraries in academic settings.Keywords: technology acceptance model (tam), perceived ease of use, perceived usefulness, information quality, system quality, meta-analysis, systematic review, digital libraries, and mobile library apps.
Procedia PDF Downloads 748476 Pre and Post IFRS Loss Avoidance in France and the United Kingdom
Authors: T. Miková
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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality
Procedia PDF Downloads 198