Search results for: criteria of quality
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11698

Search results for: criteria of quality

10408 Definition of Quality Indicators for Damascus Rose Oil (Rosa damascena) Flora of Morocco

Authors: Serebryanaya Fatima, Essaih Hind

Abstract:

The Rosa damascena (Rosa damascena Mill.) is an interesting medicinal plant; it is famous in different countries and has medicinal use in many cultures. The main groups of pharmacological actions of rose oil are connected with anti-inflammatory, antifungal activity, also antioxidant and antibacterial, and antiparasitic properties. We have prepared the quality indicators analysis of the Damascus rose oil. An iodine number, acid number, and oil peroxide number were determined. The following indicators of the quality of rose oil have been studied. The determination was carried out according to the pharmacopoeic methods of analysis of essential oils, the definition of peroxide number (1,971%), iodine number (3,365%), and acid number (0,0526%).

Keywords: Rosa damascene, Rosa damascena Mill., iodine number, acid number, oil peroxide number

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10407 A Review: Global Crisis Effects on Agriculture and Animal Production in Turkey

Authors: Muhittin Fatih Demirhan, Sibel Alapala Demirhan

Abstract:

Agriculture, is also regarded as the primary activity area in all economies. When international comparisons are made Turkey has comparative advantages in agricultural potential. However, it is diffi cult to say that Turkey's agricultural productivity and use of technology is well developed in terms of sufficieny. Turkey, in terms of agricultural production, is one of the rare self-sufficient countries, but for supplying excessive demand of its domesticproduction to foreign markets to obtain the necessary income it is rather insufficient. On the basis of wrong policies implemented during the crisis and found that bottlenecks in agriculture and animal husbandry or agriculture policies of the IMF and World Bank are imposed on countries like Turkey. The IMF and the World Bank, the reduction of support in the agricultural and livestock Turkey, is known to put pressure for the abolition. Under these circumstances, our farmers, livestock producers and breeders of, not a chance to compete in the same market with EU producers. Animal products that capture the productivity levels of developed countries, seems to be our chance to compete with the quality and hygiene criteria. Thus, the discussion of the issue must be raised as for the sector's contribution to the economy in terms of further increasing production of the existing potential in mobilization.

Keywords: agricultural development, animal production, competition, economic crisis, food supply

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10406 The role of Financial Development and Institutional Quality in Promoting Sustainable Development through Tourism Management

Authors: Hashim Zameer

Abstract:

Effective tourism management plays a vital role in promoting sustainability and supporting ecosystems. A common principle that has been in practice over the years is “first pollute and then clean,” indicating countries need financial resources to promote sustainability. Financial development and the tourism management both seems very important to promoting sustainable development. However, without institutional support, it is very difficult to succeed. In this context, it seems prominently significant to explore how institutional quality, tourism development, and financial development could promote sustainable development. In the past, no research explored the role of tourism development in sustainable development. Moreover, the role of financial development, natural resources, and institutional quality in sustainable development is also ignored. In this regard, this paper aims to investigate the role of tourism development, natural resources, financial development, and institutional quality in sustainable development in China. The study used time-series data from 2000–2021 and employed the Bayesian linear regression model because it is suitable for small data sets. The robustness of the findings was checked using a quantile regression approach. The results reveal that an increase in tourism expenditures stimulates the economy, creates jobs, encourages cultural exchange, and supports sustainability initiatives. Moreover, financial development and institution quality have a positive effect on sustainable development. However, reliance on natural resources can result in negative economic, social, and environmental outcomes, highlighting the need for resource diversification and management to reinforce sustainable development. These results highlight the significance of financial development, strong institutions, sustainable tourism, and careful utilization of natural resources for long-term sustainability. The study holds vital insights for policy formulation to promote sustainable tourism.

Keywords: sustainability, tourism development, financial development, institutional quality

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10405 An Audit on the Quality of Pre-Operative Intra-Oral Digital Radiographs Taken for Dental Extractions in a General Practice Setting

Authors: Gabrielle O'Donoghue

Abstract:

Background: Pre-operative radiographs facilitate assessment and treatment planning in minor oral surgery. Quality assurance for dental radiography advocates the As Low As Reasonably Achievable (ALARA) principle in collecting accurate diagnostic information. Aims: To audit the quality of digital intraoral periapicals (IOPAs) taken prior to dental extractions in a metropolitan general dental practice setting. Standards: The National Radiological Protection Board (NRPB) guidance outlines three grades of radiograph quality: excellent (Grade 1 > 70% of total exposures), diagnostically acceptable (Grade 2 <20%), and unacceptable (Grade 3 <10%). Methodology: A study of pre-operative radiographs taken prior to dental extractions across 12 private general dental practices in a large metropolitan area by 44 practitioners. A total of 725 extractions were assessed, allowing 258 IOPAs to be reviewed in one audit cycle. Results: First cycle: Of 258 IOPAs: 223(86.4%) scored Grade 1, 27(10.5%) Grade 2, and 8(3.1%) Grade 3. The standard was met. 35 dental extractions were performed without an available pre-operative radiograph. Action Plan & Recommendations: Results were distributed to all staff and a continuous professional development evening organized to outline recommendations to improve image quality. A second audit cycle is proposed at a six-month interval to review the recommendations and appraise results. Conclusion: The overall standard of radiographs met the published guidelines. A significant improvement in the number of procedures undertaken without pre-operative imaging is expected at a six-month interval period. An investigation into undiagnostic imaging and associated adverse patient outcomes is being considered. Maintenance of the standards achieved is predicted in the second audit cycle to ensure consistent high quality imaging.

Keywords: audit, oral radiology, oral surgery, periapical radiographs, quality assurance

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10404 Levels of Loneliness and Quality of Life Among Retirees in Kuwait: Implication to Practice

Authors: Hamad Alhamad

Abstract:

Introduction: The number of retirees in Kuwait is rising quickly, and this is causing more people to become concerned about their well-being. Despite the fact that loneliness and quality of life are significant indices of retiree wellbeing, little research has been done on the topic among retirees in Kuwait. The aim of this study is to explore the level of loneliness and quality of life among retirees in Kuwait. Methods: This is a a cross-sectional descriptive research targeting retirees who live in Kuwait. The UCLA loneliness scale (version 3) and the 36-Item Short Form Survey (36- SF) were utilized. Data was analyzed using SPSS. The ethical approval was obtained from Kuwait University and the Ministry of Health (286). Results: Total respondents in this research were 202 (N=202). The results indicate 77.7% (N=157) experience moderate level of loneliness, 19.8% (N=40) experience high level of loneliness, and only 205% (N=5) experience low level of loneliness. The results of the SF-36 health related questionnaire, participants scores in the eight domains: Physical functioning, general health, role limitations due to physical and emotional health, energy, social functioning, pain, and emotional wellbeing , scored low means. The average of the means was calculated and was (49.8), which indicated that all participants have moderately low Quality of life. Significant relationship with p value equal to ( p= 0.004), was found between a sociodemographic characteristic and level of loneliness in which retirees who were married indicated higher levels of loneliness compared to the single, divorced, and widowed retirees. Conclusion: The study revealed retirees in Kuwait feel moderate loneliness and have a low Quality of Time. The study indicates that retirees should be more considered emotionally and improved and help explore the negative effects on their quality of time In addition to exploring the leading factors to the feeling of loneliness.

Keywords: older adults, social isolation, work, retirement

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10403 Weed Out the Bad Seeds: The Impact of Strategic Portfolio Management on Patent Quality

Authors: A. Lefebre, M. Willekens, K. Debackere

Abstract:

Since the 1990s, patent applications have been booming, especially in the field of telecommunications. However, this increase in patent filings has been associated with an (alleged) decrease in patent quality. The plethora of low-quality patents devalues the high-quality ones, thus weakening the incentives for inventors to patent inventions. Despite the rich literature on strategic patenting, previous research has neglected to emphasize the importance of patent portfolio management and its impact on patent quality. In this paper, we compare related patent portfolios vs. nonrelated patents and investigate whether the patent quality and innovativeness differ between the two types. In the analyses, patent quality is proxied by five individual proxies (number of inventors, claims, renewal years, designated states, and grant lag), and these proxies are then aggregated into a quality index. Innovativeness is proxied by two measures: the originality and radicalness index. Results suggest that related patent portfolios have, on average, a lower patent quality compared to nonrelated patents, thus suggesting that firms use them for strategic purposes rather than for the extended protection they could offer. Even upon testing the individual proxies as a dependent variable, we find evidence that related patent portfolios are of lower quality compared to nonrelated patents, although not all results show significant coefficients. Furthermore, these proxies provide evidence of the importance of adding fixed effects to the model. Since prior research has found that these proxies are inherently flawed and never fully capture the concept of patent quality, we have chosen to run the analyses with individual proxies as supplementary analyses; however, we stick with the comprehensive index as our main model. This ensures that the results are not dependent upon one certain proxy but allows for multiple views of the concept. The presence of divisional applications might be linked to the level of innovativeness of the underlying invention. It could be the case that the parent application is so important that firms are going through the administrative burden of filing for divisional applications to ensure the protection of the invention and the preemption of competition. However, it could also be the case that the preempting is a result of divisional applications being used strategically as a backup plan and prolonging strategy, thus negatively impacting the innovation in the portfolio. Upon testing the level of novelty and innovation in the related patent portfolios by means of the originality and radicalness index, we find evidence for a significant negative association with related patent portfolios. The minimum innovation that has been brought on by the patents in the related patent portfolio is lower compared to the minimum innovation that can be found in nonrelated portfolios, providing evidence for the second argument.

Keywords: patent portfolio management, patent quality, related patent portfolios, strategic patenting

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10402 Criteria to Access Justice in Remote Criminal Trial Implementation

Authors: Inga Žukovaitė

Abstract:

This work aims to present postdoc research on remote criminal proceedings in court in order to streamline the proceedings and, at the same time, ensure the effective participation of the parties in criminal proceedings and the court's obligation to administer substantive and procedural justice. This study tests the hypothesis that remote criminal proceedings do not in themselves violate the fundamental principles of criminal procedure; however, their implementation must ensure the right of the parties to effective legal remedies and a fair trial and, only then, must address the issues of procedural economy, speed and flexibility/functionality of the application of technologies. In order to ensure that changes in the regulation of criminal proceedings are in line with fair trial standards, this research will provide answers to the questions of what conditions -first of all, legal and only then organisational- are required for remote criminal proceedings to ensure respect for the parties and enable their effective participation in public proceedings, to create conditions for quality legal defence and its accessibility, to give a correct impression to the party that they are heard and that the court is impartial and fair. It also seeks to present the results of empirical research in the courts of Lithuania that was made by using the interview method. The research will serve as a basis for developing a theoretical model for remote criminal proceedings in the EU to ensure a balance between the intention to have innovative, cost-effective, and flexible criminal proceedings and the positive obligation of the State to ensure the rights of participants in proceedings to just and fair criminal proceedings. Moreover, developments in criminal proceedings also keep changing the image of the court itself; therefore, in the paper will create preconditions for future research on the impact of remote criminal proceedings on the trust in courts. The study aims at laying down the fundamentals for theoretical models of a remote hearing in criminal proceedings and at making recommendations for the safeguarding of human rights, in particular the rights of the accused, in such proceedings. The following criteria are relevant for the remote form of criminal proceedings: the purpose of judicial instance, the legal position of participants in proceedings, their vulnerability, and the nature of required legal protection. The content of the study consists of: 1. Identification of the factual and legal prerequisites for a decision to organise the entire criminal proceedings by remote means or to carry out one or several procedural actions by remote means 2. After analysing the legal regulation and practice concerning the application of the elements of remote criminal proceedings, distinguish the main legal safeguards for protection of the rights of the accused to ensure: (a) the right of effective participation in a court hearing; (b) the right of confidential consultation with the defence counsel; (c) the right of participation in the examination of evidence, in particular material evidence, as well as the right to question witnesses; and (d) the right to a public trial.

Keywords: remote criminal proceedings, fair trial, right to defence, technology progress

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10401 Benchmarking Service Quality among Quick-Service Restaurants towards Service Innovations

Authors: Scott Earthy Baldo, Anna Cred Patricia Barroma, Miguel Angelo Eñano, John Ares Hipolito, Orange Sundra Sison, Rixielle Gwendale Tumambing

Abstract:

Service Innovation is the introduction of several new-fangled ways on how to deliver service to customers with the intention to improve one’s existing service quality and to attract more customers. This research paper aims to identify the various service practices being implemented on the different quick-service restaurants within Morayta Street, Manila, Philippines and compare each establishment to the best within the industry through the process of benchmarking towards service innovations. In order for the gathering of valuable data to be possible, a mixed-method approach was used, wherein qualitative data were taken from the managers of each establishment, indicating the service practices being used, and quantitative data were collected from the customers and employees regarding their perception towards the present service quality of each selected quick-service restaurants, in line with the current service innovations being implemented. This research was conducted in order to discern which service practices are effective in attracting customers and boosting their satisfaction for future references of practitioners who are planning to manage a quick-service restaurant and for students studying in the field of hospitality, specifically on service.

Keywords: benchmarking, quick-service restaurants, service innovations, service quality

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10400 Identify the Factors Affecting Employment and Prioritize in the Economic Sector Jobs of Increased Employment MADM approach of using SAW and TOPSIS and POSET: Ministry of Cooperatives, Do Varamin City Social Welfare

Authors: Mina Rahmani Pour

Abstract:

Negative consequences of unemployment are: increasing age at marriage, addiction, depression, drug trafficking, divorce, immigration, elite, frustration, delinquency, theft, murder, etc., has led to addressing the issue of employment by economic planners, public authorities, chief executive economic conditions in different countries and different time is important. All countries are faced with the problem of unemployment. By identifying the influential factors of occupational employment and employing strengths in the basic steps can be taken to reduce unemployment. In this study, the most significant factors affecting employment has identified 12 variables based on interviews conducted Choose Vtasyrafzaysh engaged in three main business is discussed. DRGAM next question the 8 expert ministry to respond to it is distributed and for weight Horns AZFN Shannon entropy and the ranking criteria of the (SAW, TOPSIS) used. According to the results of the above methods are not compatible with each other, to reach a general consensus on the rating criteria of the technique of integrating (POSET) involving average, Borda, copeland is used. Ultimately, there is no difference between the employments in the economic sector jobs of increased employment.

Keywords: employment, effective techniques, SAW, TOPSIS

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10399 The Relationship between Conceptual Organizational Culture and the Level of Tolerance in Employees

Authors: M. Sadoughi, R. Ehsani

Abstract:

The aim of the present study is examining the relationship between conceptual organizational culture and the level of tolerance in employees of Islamic Azad University of Shahre Ghods. This research is a correlational and analytic-descriptive one. The samples included 144 individuals. A 24-item standard questionnaire of organizational culture by Cameron and Queen was used in this study. This questionnaire has six criteria and each criterion includes four items that each item indicates one cultural dimension. Reliability coefficient of this questionnaire was normed using Cronbach's alpha of 0.91. Also, the 25-item questionnaire of tolerance by Conor and Davidson was used. This questionnaire is in a five-degree Likert scale form. It has seven criteria and is designed to measure the power of coping with pressure and threat. It has the needed content reliability and its reliability coefficient is normed using Cronbach's alpha of 0.87. Data were analyzed using Pearson correlation coefficient and multivariable regression. The results showed among various dimensions of organizational culture, there is a positive significant relationship between three dimensions (family, adhocracy, bureaucracy) and tolerance, there is a negative significant relationship between dimension of market and tolerance and components of organizational culture have the power of prediction and explaining the tolerance. In this explanation, the component of family is the most effective and the best predictor of tolerance.

Keywords: adhocracy, bureaucracy, organizational culture, tolerance

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10398 Impact of Mass Customization for 3D Geographic Information Systems under Turbulent Environments

Authors: Abdo Shabah

Abstract:

Mass customization aims to produce customized goods (allowing economies of scope) at lower cost (to achieve economies of scale) using multiple strategies (modularization and postponement). Through a simulation experiment of organizations under turbulent environment, we aim to compare standardization and mass customization of services and assess the impact of different forms of mass customization (early and late postponement) on performance, quality and consumer satisfaction, on the use of modular dynamic 3D Geographic Information System. Our hypothesis is that mass customization performs better and achieves better quality in turbulent environment than standardization, but only when using early postponement strategies. Using mixed methods study, we try to confirm our hypothesis.

Keywords: mass customization, postponement, experiment, performance, quality, satisfaction, 3D GIS

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10397 Heavy Metal Pollution Status in the Water of River Benue along Ibi, Taraba State, Nigeria

Authors: I. O. Oyatayo, K. T. Oyatayo, B. Mamman

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This study was aimed at the assessment of heavy metal pollution of the water in river Benue along Ibi, Taraba State, Nigeria. Water samples were collected at ten sampling points over a distance of 100 meters each. The following water quality parameters were determined: TDS, copper, zinc, chromium, iron, mercury, nickel, and manganese, and the results were compared with the Nigerian Standard for Drinking Water Quality (NSDWQ) and WHO maximum permitted limits. The water quality analysis was conducted using the atomic absorption spectrophotometer (Model: 01-0960-00) at 510 nm. The mean value concentrations of copper, zinc, chromium, nickel, mercury, and mercury are within the permissible limits, while that of iron is above the limit. The summary of ANOVA single-factor statistics with a specified rejection level at α 0.05 is insignificant. The study concludes that the quality of water from river Benue along Ibi is deteriorating and unfit for human consumption. It was recommended that residents of the study area should be enlightened on the effects of indiscriminate dumping of waste and the proper handling and application of fertilizer and herbicides, as some of these end up in the river via surface runoff.

Keywords: heavy, metal, pollution, river, Ibi

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10396 Enhancing Food Quality and Safety Management in Ethiopia's Food Processing Industry: Challenges, Causes, and Solutions

Authors: Tuji Jemal Ahmed

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Food quality and safety challenges are prevalent in Ethiopia's food processing industry, which can have adverse effects on consumers' health and wellbeing. The country is known for its diverse range of agricultural products, which are essential to its economy. However, poor food quality and safety policies and management systems in the food processing industry have led to several health problems, foodborne illnesses, and economic losses. This paper aims to highlight the causes and effects of food safety and quality issues in the food processing industry of Ethiopia and discuss potential solutions to address these issues. One of the main causes of poor food quality and safety in Ethiopia's food processing industry is the lack of adequate regulations and enforcement mechanisms. The absence of comprehensive food safety and quality policies and guidelines has led to substandard practices in the food manufacturing process. Moreover, the lack of monitoring and enforcement of existing regulations has created a conducive environment for unscrupulous businesses to engage in unsafe practices that endanger the public's health. The effects of poor food quality and safety are significant, ranging from the loss of human lives, increased healthcare costs, and loss of consumer confidence in the food processing industry. Foodborne illnesses, such as diarrhea, typhoid fever, and cholera, are prevalent in Ethiopia, and poor food quality and safety practices contribute significantly to their prevalence. Additionally, food recalls due to contamination or mislabeling often result in significant economic losses for businesses in the food processing industry. To address these challenges, the Ethiopian government has begun to take steps to improve food quality and safety in the food processing industry. One of the most notable initiatives is the Ethiopian Food and Drug Administration (EFDA), which was established in 2010 to regulate and monitor the quality and safety of food and drug products in the country. The EFDA has implemented several measures to enhance food safety, such as conducting routine inspections, monitoring the importation of food products, and enforcing strict labeling requirements. Another potential solution to improve food quality and safety in Ethiopia's food processing industry is the implementation of food safety management systems (FSMS). An FSMS is a set of procedures and policies designed to identify, assess, and control food safety hazards throughout the food manufacturing process. Implementing an FSMS can help businesses in the food processing industry identify and address potential hazards before they cause harm to consumers. Additionally, the implementation of an FSMS can help businesses comply with existing food safety regulations and guidelines. In conclusion, improving food quality and safety policies and management systems in Ethiopia's food processing industry is critical to protecting public health and enhancing the country's economy. Addressing the root causes of poor food quality and safety and implementing effective solutions, such as the establishment of regulatory agencies and the implementation of food safety management systems, can help to improve the overall safety and quality of the country's food supply.

Keywords: food quality, food safety, policy, management system, food processing industry

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10395 The Determinants of Financial Ratio Disclosures and Quality: Evidence from an Emerging Market

Authors: Ben Kwame Agyei-Mensah

Abstract:

This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.

Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange

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10394 Phytoremediation Waste Processing of Coffee in Various Concentration of Organic Materials Plant Using Kiambang

Authors: Siti Aminatu Zuhria

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On wet coffee processing can improve the quality of coffee, but the coffee liquid waste that can pollute the environment. Liquid waste a lot of coffee resulting from the stripping and washing the coffee. This research will be carried out the process of handling liquid waste stripping coffee from the coffee skin with media phytoremediation using plants kiambang. The purpose of this study was to determine the characteristics of the coffee liquid waste and plant phytoremediation kiambang as agent in various concentrations of liquid waste coffee as well as determining the most optimal concentration in the improved quality of waste water quality standard approach. This research will be conducted through two stages, namely the preliminary study and the main study. In a preliminary study aims to determine the ability of the plant life kiambang as phytoremediation agent in the media well water, distilled water and liquid waste coffee. The main study will be conducted wastewater dilution and coffee will be obtained COD concentration variations. Results are expected at this research that can determine the ability of plants kiambang as an agent for phytoremediation in wastewater treatment with various concentrations of waste and the most optimal concentration in the improved quality of waste water quality standard approach.

Keywords: wet coffee processing, phytoremediation, Kiambang plant, variation concentration liquid waste

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10393 Rethinking the Air Quality Health Index: Harmonizing Health Protection and Climate Mitigation

Authors: Kimberly Tasha Jiayi Tang, Changqing Lin, Zhe Wang, Tze-Wai Wong, Md. Shakhaoat Hossain, Jian Yu, Alexis Lau

Abstract:

Hong Kong has practiced a risk-based Air Quality Health Index (AQHI) system that sums hospitalization risks associated with short-term exposure to air pollu-tants. As an air pollution risk communication tool, it informs the public about the current air quality, anchoring around the World Health Organization's (WHO) 2005 Air Quality Guidelines (AQGs). Given the WHO's recent update in 2021, assessing how Hong Kong’s air quality risk communication can be en-hanced using these updated guidelines is essential. Hong Kong’s AQHI is lim-ited by solely focusing on short-term health risks, which could lead the public to underestimate cumulative health impacts. Therefore, we propose the intro-duction of a composite AQHI that reports both long-term and short-term health risks. Additionally, the WHO interim targets will be considered as anchor points for various health risk categories. Furthermore, with the increasing ozone levels in Hong Kong and Southern China due to improved NOx mitigation measures, it has been a challenging task in balancing health protection against climate mitigation. However, our findings present a promising outlook. Despite the rise in ozone levels, the combined health risks in Hong Kong and Guang-dong have seen a decline, largely due to reductions in NO2 and PM concentra-tions, both having significant health implications. By shifting from a concentra-tion-based approach to a health risk-based system like the AQHI, our study highlights the prospective of harmonizing health protection and climate mitiga-tion goals. This health-focused framework suggests that rigorous NOx controls can effective-ly serve both objectives in parallel.

Keywords: air quality management, air quality health index, health risk management, air pollution

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10392 The Effect of Book-Tax Conformity on Audit Quality: Evidence from Canada

Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

Abstract:

This paper investigates the effect of Book-tax conformity on audit quality regarding the proxies of audit fees, auditors’ industry specialization and audit report lag. Using a sample of Canadian firms listed on the Toronto Stock Exchange spanning the years 2006- 2016, we applied an Ordinary Least Squares (OLS) regression to test hypotheses of this research. The authors find that higher Book-tax conformity leads to lower audit fees. They also provide evidence that there is a negative association between Book-tax conformity and auditors’ industry specialization, whereas there is a positive association between Book-tax conformity and audit report lag. Overall, the findings are prominent to better understanding the effect of Book-tax conformity on audit quality and are relevant for academic researchers, practitioners, and regulators. As the paper investigates the relationship of Book-tax conformity and audit quality using a sample of Canadian firms, it brings original insights regarding the importance of audit fees and Book-tax conformity. In addition, it considers the role of auditor’s industry specialization in the relation between audit quality and Book-tax conformity by considering a sample listed on the Toronto Stock Exchange. This paper contributes to the existing literature by highlighting the Canadian setting, to our best knowledge. In addition, our results are prominent to the auditing literature as they introduce a different determinant of auditors’ industry specialization and audit report lag.

Keywords: audit fees, auditors' industry specialization, audit report lag, book-tax conformity

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10391 Effect of Exercise on Sexual Behavior and Semen Quality of Sahiwal Bulls

Authors: Abdelrasoul, Khalid Ahmed Elrabie

Abstract:

The study was conducted on Sahiwal cattle bulls maintained at the Artificial Breeding Complex, NDRI, Karnal, Hayana, India, to determine the effect of exercise on the sexual behavior and semen quality. Fourteen Sahiwal bulls were classified into two groups of seven each. Group-1, bulls were exercised by walking in a bull exerciser once a week one hour before semen collection, whereas bulls in group-2 were exercised daily. Sexual behavior and semen quality traits studied were: Reaction time (RT), Dismounting time (DMT), Total time taken in mounts (TTTM), Flehmen response (FR), Erection Score (ES), Protrusion Score (PS), Intensity of thrust (ITS), Temperament Score (TS), Libido Score (LS), Semen volume, Physical appearance, Mass activity, Initial progressive motility, Non-eosinophilic spermatozoa count (NESC) and post thaw motility percent. Data were analyzed by least squares technique. Group-2 showed significantly (p < 0.01) higher value in RT (sec), DMT (sec), TTTM (sec), ES, PS, ITS, LS, semen volume, semen color density and mass activity.

Keywords: exercise, Sahiwal bulls, semen quality, sexual behavior

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10390 Technical Parameters Evaluation for Caps to Apucarana/Parana - Brazil APL

Authors: Cruz, G. P., Nagamatsu, R. N., Scacchetti, F. A. P., Merlin, F. K.

Abstract:

This study aims to assess a set of technical parameters that provide quality products to the companies that produce caps, APL Apucarana / PR, the city that produces most Brazilian caps, in order to verify the potential of Brazilian caps to compete with international brands, recognized by the standard of excellence when it comes to quality of its products. The determination of the technical parameters was arbitrated from textile ABNT, a total of six technical parameters, providing eight tests for cotton caps. For the evaluation, we used as reference a leading brand recognized worldwide (based on their sales volume in $) for comparison with 3 companies of the APL Apucarana. The results showed that, of the 8 tests, of 8 tests, the companies Apucarana did not obtain better performance than the competitor. They obtained the same results in three tests and lower performance in 5. Given these values, it is concluded that local caps are not far from reaching the quality of leading brand. It is recommended that the APL companies use the parameters to evaluate their products, using this information to support decision-making that seek to improve both the product design and its production process, enabling the feasibility for faster international recognition . Thus, they may have an edge over its main competitor.

Keywords: technical parameters, making caps, quality, evaluation

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10389 The Effect of Soil Contamination on Chemical Composition and Quality of Aronia (Aronia melanocarpa) Fruits

Authors: Violina R. Angelova, Sava G. Tabakov, Aleksander B. Peltekov, Krasimir I. Ivanov

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A field study was conducted to evaluate the chemical composition and quality of the Aronia fruits, as well as the possibilities of Aronia cultivation on soils contaminated with heavy metals. The experiment was performed on an agricultural field contaminated by the Non-Ferrous-Metal Works (NFMW) near Plovdiv, Bulgaria. The study included four varieties of Aronia; Aron variety, Hugin variety, Viking variety and Nero variety. The Aronia was cultivated according to the conventional technology on areas at a different distance from the source of pollution NFMW- Plovdiv (1 km, 3.5 km, and 15 km). The concentrations of macroelements, microelements, and heavy metals in Aronia fruits were determined. The dry matter content, ash, sugars, proteins, and fats were also determined. Aronia is a crop that is tolerant to heavy metals and can successfully be grown on soils contaminated with heavy metals. The increased content of heavy metals in the soil leads to less absorption of the nutrients (Ca, Mg and P) in the fruit of the Aronia. Soil pollution with heavy metals does not affect the quality of the Aronia fruit varieties.

Keywords: aronia, chemical composition, fruits, quality

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10388 Rethinking Urban Green Space Quality and Planning Models from Users and Experts’ Perspective for Sustainable Development: The Case of Debre Berhan and Debre Markos Cities, Ethiopia

Authors: Alemaw Kefale, Aramde Fetene, Hayal Desta

Abstract:

This study analyzed the users' and experts' views on the green space quality and planning models in Debre Berhan (DB) and Debre Markos (DM) cities in Ethiopia. A questionnaire survey was conducted on 350 park users (148 from DB and 202 from DM) to rate the accessibility, size, shape, vegetation cover, social and cultural context, conservation and heritage, community participation, attractiveness, comfort, safety, inclusiveness, and maintenance of green spaces using a Likert scale. A key informant interview was held with 13 experts in DB and 12 in DM. Descriptive statistics and tests of independence of variables using the chi-square test were done. A statistically significant association existed between the perception of green space quality attributes and users' occupation (χ² (160, N = 350) = 224.463, p < 0.001), age (χ² (128, N = 350) = 212.812, p < 0.001), gender (χ² (32, N = 350) = 68.443, p < 0.001), and education level (χ² (192, N = 350) = 293.396, p < 0.001). 61.7 % of park users were unsatisfied with the quality of urban green spaces. The users perceived dense vegetation cover as "good," with a mean value of 3.41, while the remaining were perceived as "medium with a mean value of 2.62 – 3.32". Only quantitative space standards are practiced as a green space planning model, while other models are unfamiliar and never used in either city. Therefore, experts need to be aware of and practice urban green models during urban planning to ensure that new developments include green spaces to accommodate the community's and the environment's needs.

Keywords: urban green space, quality, users and experts, green space planning models, Ethiopia

Procedia PDF Downloads 49
10387 Machine Learning Development Audit Framework: Assessment and Inspection of Risk and Quality of Data, Model and Development Process

Authors: Jan Stodt, Christoph Reich

Abstract:

The usage of machine learning models for prediction is growing rapidly and proof that the intended requirements are met is essential. Audits are a proven method to determine whether requirements or guidelines are met. However, machine learning models have intrinsic characteristics, such as the quality of training data, that make it difficult to demonstrate the required behavior and make audits more challenging. This paper describes an ML audit framework that evaluates and reviews the risks of machine learning applications, the quality of the training data, and the machine learning model. We evaluate and demonstrate the functionality of the proposed framework by auditing an steel plate fault prediction model.

Keywords: audit, machine learning, assessment, metrics

Procedia PDF Downloads 260
10386 3D Guided Image Filtering to Improve Quality of Short-Time Binned Dynamic PET Images Using MRI Images

Authors: Tabassum Husain, Shen Peng Li, Zhaolin Chen

Abstract:

This paper evaluates the usability of 3D Guided Image Filtering to enhance the quality of short-time binned dynamic PET images by using MRI images. Guided image filtering is an edge-preserving filter proposed to enhance 2D images. The 3D filter is applied on 1 and 5-minute binned images. The results are compared with 15-minute binned images and the Gaussian filtering. The guided image filter enhances the quality of dynamic PET images while also preserving important information of the voxels.

Keywords: dynamic PET images, guided image filter, image enhancement, information preservation filtering

Procedia PDF Downloads 127
10385 Effect of Tree Age on Fruit Quality of Different Cultivars of Sweet Orange

Authors: Muhammad Imran, Faheem Khadija, Zahoor Hussain, Raheel Anwar, M. Nawaz Khan, M. Raza Salik

Abstract:

Amongst citrus species, sweet orange (Citrus sinensis L. Osbeck) occupies a dominant position in the orange producing countries in the world. Sweet orange is widely consumed both as fresh fruit as well as juice and its global demand is attributed due to higher vitamin C and antioxidants. Fruit quality is most important for the external appearance and marketability of sweet orange fruit, especially for fresh consumption. There are so many factors affecting fruit quality, tree age is the most important one, but remains unexplored so far. The present study, we investigated the role of tree age on fruit quality of different cultivars of sweet oranges. The difference between fruit quality of 5-year young and 15-year old trees was discussed in the current study. In case of fruit weight, maximum fruit weight (238g) was recorded in 15-year old sweet orange cv. Sallustiana cultivar while minimum fruit weight (142g) was recorded in 5-year young tree of Succari sweet orange fruit. The results of the fruit diameter showed that the maximum fruit diameter (77.142mm) was recorded in 15-year old Sallustiana orange but the minimum fruit diameter (66.046mm) was observed in 5-year young tree of sweet orange cv. Succari. The minimum value of rind thickness (4.142mm) was noted in 15-year old tree of cv. Red blood. On the other hand maximum value of rind thickness was observed in 5-year young tree of cv. Sallustiana. The data regarding total soluble solids (TSS), acidity (TA), TSS/TA, juice content, rind, flavedo thickness, pH and fruit diameter have also been discussed.

Keywords: age, cultivars, fruit, quality, sweet orange (Citrus Sinensis L. Osbeck)

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10384 Compromising Quality of Life in Low-Income Settlements: The Case of Ashrayan Prakalpa, Khulna

Authors: Salma Akter, Md. Kamal Uddin

Abstract:

Quality of life is a vast and comprehensive concept refers overall well-being of society. Current research and efforts of policymakers and planners are concerned to increase the urban quality of life through the sustainable development of city and country. While such efforts effectively improve the quality of life of urban dwellers through improved social, economic and housing infrastructures, very little has been paid to improve low-income settlement users more specifically government provided shelter projects. The top-down shelter policies and its objective indicators (physical design elements and physical environmental elements) indicators on low-income groups merely can ensure grassroots needs, aspiration and well-being refer as subjective qualities obliged to compromise with the quality of life. This research, therefore, aims to measure the quality of life of such government-provided low-income settlements. To do so, a conceptual framework has been developed to measure quality of life with arguing that quality of life depends on both objective and subjective indicators and needs to measure across three scales of living environment refers to macro (community), meso (neighborhood or shelter/built environment), and micro (family). The top-down shelter project, Dakshin Chandani Mahal Ashrayan Prakalpa is a resettlement/housing project of Government of Bangladesh for providing shelters and human resources development activities like education, microcredit, and training programme to landless, homeless and rootless people has been taken as case study. The study area is located at Dighalia Upazila, Khulna Bangladesh. In terms of methodology, this research is primarily exploratory and adopts a case study method and deductive approach for evaluating the quality of life. Data have been obtained from relevant literature review, key informant interview, focus group discussion, necessary drawings, photographs and participant observation across dwelling, neighborhood, and community level. Findings have revealed that Shelter users mostly compromise the quality of life at community level due to insufficient physical design elements and facilities while neighborhood and dwelling level have been manifested similar result like former ones. Thus, the outcome of this study can be beneficial for a global-level understating of the compromising the ‘quality of life’ under top-down shelter policy. Locally, for instance, in the context of Bangladesh, it can help policymakers and concerned authorities to formulate the shelter policies and take initiatives to improve the well-being of marginalized.

Keywords: Ashrayan Prakalpa, compromise, displaced people, quality of life

Procedia PDF Downloads 212
10383 The Effect of Patient Positioning on Pleth Variability Index during Surgery

Authors: Omid Azimaraghi, Noushin Khazaei

Abstract:

Background: Fluid therapy is an important aspect of the perioperative period and a major challenge for anesthesiologists. To authors best knowledge, there is a lack of strong guidance and evidence regarding the optimal approach to fluid therapy. Therefore a variety of medical devices have been introduced to help physicians. In this study, we aimed to evaluate the effectiveness of pleth variability index in guiding fluid therapy in different patient positions. Materials and Methods: Inclusion criteria consisted of patients aged 18-50 years old and classified as American Society of Anesthesiologists physical status I and II, who were candidates for elective thyroidectomy surgery. In total, 36 patients meeting the inclusion criteria were enrolled in the study. After induction of anesthesia and start of mechanical ventilation Pleth variability index was measured in the supine position, then patients were placed in Trendelenburg and reverse Trendelenburg position (30 degrees, 5 minutes); Pleth Variability Index has measured again in the mentioned positions. Results: Mean PVI (Pleth Variability Index) in the supine position was 14.3 ± 3.7 in comparison to 21.5 ± 4.3 in the reverse Trendelenburg position. The mean PVI in Trendelenburg position was 9.1 ± 2.0 in Trendelenburg position (p < 0.05). Conclusion: In conclusion, we found that Pleth Variability Index varies with patient position and this should be taken into account when using this index during fluid therapy.

Keywords: fluid therapy, Pleth Variability Index, position, surgery

Procedia PDF Downloads 158
10382 Mobile Communication Technologies, Romantic Attachment and Relationship Quality: An Exploration of Partner Attunement

Authors: Jodie Bradnam, Mark Edwards, Bruce Watt

Abstract:

Mobile technologies have emerged as tools to create and sustain social and romantic relationships. The integration of technologies in close relationships has been of particular research interest with findings supporting the positive role of mobile phones in nurturing feelings of closeness and connection. More recently, the use of text messaging to manage conflict has become a focus of research attention. Four hundred and eleven adults in committed romantic relationships completed a series of questionnaires measuring attachment orientation, relationship quality, texting frequencies, attitudes, and response expectations. Attachment orientation, relationship length, texting for connection and disconnection were significant predictors of relationship quality, specifically relationship intimacy. Text frequency varied as a function of attachment orientation, with high attachment anxiety associated with high texting frequencies and with low relationship quality. Sending text messages of love and support was related to higher intimacy and relationship satisfaction scores, while sending critical or impersonal texts was associated with significantly lower intimacy and relationship satisfaction scores. The use of texting to manage relational conflict was a stronger negative predictor of relationship satisfaction than was the use of texting to express love and affection. Consistent with research on face-to-face communication in couples, the expression of negative sentiments via text were related to lower relationship quality, and these negative sentiments had a stronger and more enduring impact on relationship quality than did the expression of positive sentiments. Attachment orientation, relationship length and relationship status emerged as variables of interest in understanding the use of mobile technologies in romantic relationships.

Keywords: attachment, destructive conflict, intimacy, mobile communication, relationship quality, relationship satisfaction, texting

Procedia PDF Downloads 378
10381 An Intelligent Decision Support System Approach for New Product Development by Using QFD and Its Application in Metal Plating Industry

Authors: Ufuk Cebeci, Onur Doğan

Abstract:

New product becomes critical in competitive environment shortening a product's lifecycle due to the rapidly changing technology and increasing consumer requirements. Quality Function Deployment is one of the first steps of NPD process. The study presents an intelligent QFD application in metal plating industry. For application, an intelligent decision support system was developed. By intelligent system, house of quality was drawn and some calculations were shown. According to the results, some recommendations are given to end user. One of the purposes of this system is to give some advices to firms which do not know technical details of QFD and guide them about first steps of the new product development process.

Keywords: intelligent decision support systems, metal plating, quality function deployment, QFD software, new product development

Procedia PDF Downloads 394
10380 Reducing the Incidence of Hyperphosphatemia in Patients Receiving Dialysis

Authors: Tsai Su Hui

Abstract:

Background: Hyperphosphatemia in patients receiving dialysis can cause hyperparathyroidism, which can lead to renal osteodystrophy, cardiovascular disease and mortality. Data showed that 26% of patients receiving dialysis had blood phosphate levels of >6.0 mg/dl at this unit from January to March 2017, higher than the Taiwan Society of Nephrology evaluation criteria of < 20%. After analysis, possible reasons included: 1. Incomprehensive education for nurse and lack of relevant training. 2. Insufficient assistive aids for nursing health education instruction. 3. Patients were unsure which foods are high or low in phosphate. 4. Patients did not have habits of taking medicine with them and how to correctly administer the medication. Purpose: To reduce the percentage of patients receiving dialysis with blood phosphate levels of >6.0 mg/dl to less than 20% at this unit. Method: (1) Improve understanding of hyperphosphatemia and food for patients receiving dialysis and their families, (2) Acquire more nursing instruction assistive aids and improve knowledge of hyperphosphatemia for nurse. Results: After implementing the project, the percentage of patients receiving dialysis with blood phosphate levels of >6.0 mg/dl decreased from 26.0% to 18.8% at this unit. By implementing the project, the professional skills of nurse improved, blood phosphate levels of patients receiving dialysis were reduced, and the quality of care for patients receiving dialysis at this unit was enhanced.

Keywords: hemodialysis, hyperphosphatemia, incidence, reducing

Procedia PDF Downloads 120
10379 Workflow Based Inspection of Geometrical Adaptability from 3D CAD Models Considering Production Requirements

Authors: Tobias Huwer, Thomas Bobek, Gunter Spöcker

Abstract:

Driving forces for enhancements in production are trends like digitalization and individualized production. Currently, such developments are restricted to assembly parts. Thus, complex freeform surfaces are not addressed in this context. The need for efficient use of resources and near-net-shape production will require individualized production of complex shaped workpieces. Due to variations between nominal model and actual geometry, this can lead to changes in operations in Computer-aided process planning (CAPP) to make CAPP manageable for an adaptive serial production. In this context, 3D CAD data can be a key to realizing that objective. Along with developments in the geometrical adaptation, a preceding inspection method based on CAD data is required to support the process planner by finding objective criteria to make decisions about the adaptive manufacturability of workpieces. Nowadays, this kind of decisions is depending on the experience-based knowledge of humans (e.g. process planners) and results in subjective decisions – leading to a variability of workpiece quality and potential failure in production. In this paper, we present an automatic part inspection method, based on design and measurement data, which evaluates actual geometries of single workpiece preforms. The aim is to automatically determine the suitability of the current shape for further machining, and to provide a basis for an objective decision about subsequent adaptive manufacturability. The proposed method is realized by a workflow-based approach, keeping in mind the requirements of industrial applications. Workflows are a well-known design method of standardized processes. Especially in applications like aerospace industry standardization and certification of processes are an important aspect. Function blocks, providing a standardized, event-driven abstraction to algorithms and data exchange, will be used for modeling and execution of inspection workflows. Each analysis step of the inspection, such as positioning of measurement data or checking of geometrical criteria, will be carried out by function blocks. One advantage of this approach is its flexibility to design workflows and to adapt algorithms specific to the application domain. In general, within the specified tolerance range it will be checked if a geometrical adaption is possible. The development of particular function blocks is predicated on workpiece specific information e.g. design data. Furthermore, for different product lifecycle phases, appropriate logics and decision criteria have to be considered. For example, tolerances for geometric deviations are different in type and size for new-part production compared to repair processes. In addition to function blocks, appropriate referencing systems are important. They need to support exact determination of position and orientation of the actual geometries to provide a basis for precise analysis. The presented approach provides an inspection methodology for adaptive and part-individual process chains. The analysis of each workpiece results in an inspection protocol and an objective decision about further manufacturability. A representative application domain is the product lifecycle of turbine blades containing a new-part production and a maintenance process. In both cases, a geometrical adaptation is required to calculate individual production data. In contrast to existing approaches, the proposed initial inspection method provides information to decide between different potential adaptive machining processes.

Keywords: adaptive, CAx, function blocks, turbomachinery

Procedia PDF Downloads 294