Search results for: empirical case study
52948 Numerical Analysis of Heat Transfer Characteristics of an Orthogonal and Obliquely Impinging Air Jet on a Flat Plate
Authors: Abdulrahman Alenezi
Abstract:
This research paper investigates the surface heat transfer characteristics using computational fluid dynamics for orthogonal and inclined impinging jet. A jet Reynolds number (Rₑ) of 10,000, jet-to- plate spacing (H/D) of two and eight and two angles of impingement (α) of 45° and 90° (orthogonal) were employed in this study. An unconfined jet impinges steadily a constant temperature flat surface using air as working fluid. The numerical investigation is validated with an experimental study. This numerical study employs grid dependency investigation and four different types of turbulence models including the transition SSD to accurately predict the second local maximum in Nusselt number. A full analysis of the effect of both turbulence models and mesh size is reported. Numerical values showed excellent agreement with the experimental data for the case of orthogonal impingement. For the case of H/D =6 and α=45° a maximum percentage error of approximately 8.8% occurs of local Nusselt number at stagnation point. Experimental and numerical correlations are presented for four different casesKeywords: turbulence model, inclined jet impingement, single jet impingement, heat transfer, stagnation point
Procedia PDF Downloads 39852947 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies
Authors: Fredrik Hartwig, Peter Lindberg
Abstract:
In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.Keywords: discount rate, manipulation, goodwill impairment test, disclosures
Procedia PDF Downloads 12952946 Biostimulation and Muscular Ergogenic Effect of Ozone Therapy on Buttock Augmentation: A Case Report and Literature Review
Authors: Ferreira R., Rocha K.
Abstract:
Ozone therapy is indicated for improving skin aesthetics, bio-stimulating and ergogenic effect. This paper aims to carry out a case report that demonstrates the positive results of ozone therapy in buttock augmentation. The application showed positive results for skin bio stimulating, neocollagenesis, adipogenesis, and ergogenic muscle effect in the reported case, demonstrating to be a viable clinical technique. Buttock augmentation with ozone therapy is a promising aesthetic therapeutic modality with fast and safe results as an aesthetic therapeutic option for buttock augmentation.Keywords: bio-stimulating effect, ozone therapy, muscular ergogenic, buttock augmentation
Procedia PDF Downloads 29452945 Logic of the Prospect Theory: The Decision Making Process of the First Gulf War and the Crimean Annexation
Authors: Zhengyang Ma, Zhiyao Li, Jiayi Zhang
Abstract:
This article examines the prospect theory’s arguments about decision-making through two case studies, the First Gulf War and Russia’s annexation of Crimea. The article uses the methods of comparative case analysis and process tracing to investigate the prospect theory’s fundamental arguments. Through evidence derived from existing primary and secondary sources, this paper argues that both former U.S. President Bush and Russian President Putin viewed their situations as a domain of loss and made risky decisions to prevent further deterioration, which attests the arguments of the prospect theory. After the two case studies, this article also discusses how the prospect theory could be used in analyzing the decision-making process that led to the current Russia-Ukraine War.Keywords: the prospect theory, international relations, the first gulf war, the crimea crisis
Procedia PDF Downloads 12552944 Knowledge Transfer from Experts to Novice: An Empirical Study on Online Communities
Authors: Firmansyah David
Abstract:
This paper aims to investigate factors that drive individuals to transfer their knowledge in the context of online communities. By revisiting tacit-to-explicit knowledge creation, this research attempts to contribute empirically using three online forums (1) Software Engineering; (2) Aerospace Simulator; (3) Health Insurance System. A qualitative approach was deployed to map and recognize the pattern of users ‘Knowledge Transfer (KT), particularly from expert to novice. The findings suggest a common form on how experts give their effort to formulate ‘explicit’ knowledge and how novices ‘understand’ such knowledge. This research underlines that skill; intuition, judgment; value and belief are the prominent factors, both for experts and novice. Further, this research has recognized the groups of expert and novice by their ability to transfer and to ‘adopt’ new knowledge. Future research infers to triangulate the method in which the quantitative study is needed to measure the level of adoption of (new) knowledge by individuals.Keywords: explicit, expert, knowledge, online community
Procedia PDF Downloads 26852943 The Power of Purpose in Organizations: Its Influence on the Meaning of Work
Authors: Carlos Olave Lopez de Ayala
Abstract:
The concept of purpose has generated a remarkable interest as a subject of study by the scientific community in recent years. However, most authors have studied it from an organizational point of view. Concepts such as purpose-driven organization and purpose management have been the focal point of numerous research studies, as well as of empirical implementation in some organizations. On the other hand, theories of motivation have been traditionally focused on the purpose of an individual and have been used to refer to personal motivation. This paper aims to study the influence of organizational purpose on the dimensions of human motivations, involving the meaning that each individual gives to his/her work. The results show that the person’s alignment with the organizational purpose is connected with the meaning of work as a career, a calling, and a higher calling. This research adds to the knowledge of the impact of the organizational purpose and its influence on individuals.Keywords: human motivations, meaningful work, organizational purpose, purpose management, purpose-driven organization
Procedia PDF Downloads 5752942 Talent Management by Employee Involvement in Healthcare Industries of India: An Analytical Case Study
Authors: Alpa Mehta
Abstract:
Talent acquisition, development, and retention are major issues encountered in the health care industries in any country. Recent authentic data showed that employee turnover in the field of health care is increasing day by day compare to other industrial sectors. There are many reasons behind retention issues. One of such can be the lack of involvement and engagement of health workers in day to day HRM. Health care is a noble profession and employee has to deal with the patient with the optimum level of satisfaction and productivity. So employee morale and motivation should be high. This area of concern is mostly ignored by management, and ultimately it turns into dissatisfaction and abandonment in search of other jobs. The paper analyses the HRM tools to retain healthcare employee with high moral through employee involvement. The paper includes the case study of One of the Prominent Health care institute of India has found out a way to retain talented employees in the organization with the tool of employee engagement.Keywords: employee involvement, health care industry, human resources management, talent retention
Procedia PDF Downloads 45652941 Online Graduate Students’ Perspective on Engagement in Active Learning in the United States
Authors: Ehi E. Aimiuwu
Abstract:
As of 2017, many researchers in educational journals are still wondering if students are effectively and efficiently engaged in active learning in the online learning environment. The goal of this qualitative single case study and narrative research is to explore if students are actively engaged in their online learning. Seven online students in the United States from LinkedIn and residencies were interviewed for this study. Eleven online learning techniques from research were used as a framework. Data collection tools were used for the study that included a digital audiotape, observation sheet, interview protocol, transcription, and NVivo 12 Plus qualitative software. Data analysis process, member checking, and key themes were used to reach saturation. About 85.7% of students preferred individual grading. About 71.4% of students valued professor’s interacting 2-3 times weekly, participating through posts and responses, having good internet access, and using email. Also, about 57.1% said students log in 2-3 times weekly to daily, professor’s social presence helps, regular punctuality in work submission, and prefer assessments style of research, essay, and case study. About 42.9% appreciated syllabus usefulness and professor’s expertise.Keywords: class facilitation, course management, online teaching, online education, student engagement
Procedia PDF Downloads 12952940 The Impact of Team Heterogeneity and Team Reflexivity on Entrepreneurial Decision -Making - Empirical Study in China
Authors: Chang Liu, Rui Xing, Liyan Tang, Guohong Wang
Abstract:
Entrepreneurial actions are based on entrepreneurial decisions. The quality of decisions influences entrepreneurial activities and subsequent new venture performance. Uncertainty of surroundings put heightened demands on the team as a whole, and each team member. Diverse team composition provides rich information, which a team can draw when making complex decisions. However, team heterogeneity may cause emotional conflicts, which is adverse to team outcomes. Thus, the effects of team heterogeneity on team outcomes are complex. Although team heterogeneity is an essential factor influencing entrepreneurial decision-making, there is a lack of empirical analysis on under what conditions team heterogeneity plays a positive role in promoting decision-making quality. Entrepreneurial teams always struggle with complex tasks. How a team shapes its teamwork is key in resolving constant issues. As a collective regulatory process, team reflexivity is characterized by continuous joint evaluation and discussion of team goals, strategies, and processes, and adapt them to current or anticipated circumstances. It enables diversified information to be shared and overtly discussed. Instead of hostile interpretation of opposite opinions team members take them as useful insights from different perspectives. Team reflexivity leads to better integration of expertise to avoid the interference of negative emotions and conflict. Therefore, we propose that team reflexivity is a conditional factor that influences the impact of team heterogeneity on high-quality entrepreneurial decisions. In this study, we identify team heterogeneity as a crucial determinant of entrepreneurial decision quality. Integrating the literature on decision-making and team heterogeneity, we investigate the relationship between team heterogeneity and entrepreneurial decision-making quality, treating team reflexivity as a moderator. We tested our hypotheses using the hierarchical regression method and the data gathered from 63 teams and 205 individual members from 45 new firms in China's first-tier cities such as Beijing, Shanghai, and Shenzhen. This research found that both teams' education heterogeneity and teams' functional background heterogeneity were significantly positively related to entrepreneurial decision-making quality, and the positive relation was stronger in teams with a high level of team reflexivity. While teams' specialization of education heterogeneity was negatively related to decision-making quality, and the negative relationship was weaker in teams with a high level of team reflexivity. We offer two contributions to decision-making and entrepreneurial team literatures. Firstly, our study enriches the understanding of the role of entrepreneurial team heterogeneity in entrepreneurial decision-making quality. Different from previous entrepreneurial decision-making literatures, which focus more on decision-making modes of entrepreneurs and the top management team, this study is a significant attempt to highlight that entrepreneurial team heterogeneity makes a unique contribution to generating high-quality entrepreneurial decisions. Secondly, this study introduced team reflexivity as the moderating variable, to explore the boundary conditions under which the entrepreneurial team heterogeneity play their roles.Keywords: decision-making quality, entrepreneurial teams, education heterogeneity, functional background heterogeneity, specialization of education heterogeneity
Procedia PDF Downloads 11952939 An Accurate Method for Phylogeny Tree Reconstruction Based on a Modified Wild Dog Algorithm
Authors: Essam Al Daoud
Abstract:
This study solves a phylogeny problem by using modified wild dog pack optimization. The least squares error is considered as a cost function that needs to be minimized. Therefore, in each iteration, new distance matrices based on the constructed trees are calculated and used to select the alpha dog. To test the suggested algorithm, ten homologous genes are selected and collected from National Center for Biotechnology Information (NCBI) databanks (i.e., 16S, 18S, 28S, Cox 1, ITS1, ITS2, ETS, ATPB, Hsp90, and STN). The data are divided into three categories: 50 taxa, 100 taxa and 500 taxa. The empirical results show that the proposed algorithm is more reliable and accurate than other implemented methods.Keywords: least square, neighbor joining, phylogenetic tree, wild dog pack
Procedia PDF Downloads 32052938 A Study of Flooding Detention Space Efficiency in Different Lands Uses : The Case in Zhoushui River Downstream Catchment in Taiwan
Authors: Jie-Ying Wu, Kuo-Hao Weng, Jin-Cheng Fu
Abstract:
This study proposes changes to land use for the purposes of water retention and runoff reduction, with the aim of reducing the frequency of flooding. This study uses the Zhuoshui River in Taiwan as a case study, designing different land use planning strategies, and setting up various detention spaces. The HEC-HMS model developed by the Hydrology Research Center of the U.S. Army Corps of Engineers is used to calculate the decrease in runoff using various planning strategies, during five precipitation events of increasing return periods. This study finds that a maximum decrease in runoff of 14 million square meters can result by changing the form of land cover and storm detention in non-urban agricultural and river zones. This is due to the fact that non-urban land accounts for 96% of the area under study. Greatest efficacy was demonstrated in a two-year return period, with results ranging from 16% to 52%. The efficacy of a 100-year return period rated from 3% to 8%. Urban area detentions consist of agricultural paddy fields, storm water ponds and rainwater retention systems in building basements. Although urban areas can provide one million cubic meters of runoff storage, this result is insignificant due to the fact that urban area constitutes only 4% of the study area. By changing land cover, a 2-year return period has a 9% efficacy, and a 100-year return period has a 2% efficacy.Keywords: flood detention space, land-use, spatial planning, Zhuoshuei River, Taiwan
Procedia PDF Downloads 37952937 Investigating Links in Achievement and Deprivation (ILiAD): A Case Study Approach to Community Differences
Authors: Ruth Leitch, Joanne Hughes
Abstract:
This paper presents the findings of a three-year government-funded study (ILiAD) that aimed to understand the reasons for differential educational achievement within and between socially and economically deprived areas in Northern Ireland. Previous international studies have concluded that there is a positive correlation between deprivation and underachievement. Our preliminary secondary data analysis suggested that the factors involved in educational achievement within multiple deprived areas may be more complex than this, with some areas of high multiple deprivation having high levels of student attainment, whereas other less deprived areas demonstrated much lower levels of student attainment, as measured by outcomes on high stakes national tests. The study proposed that no single explanation or disparate set of explanations could easily account for the linkage between levels of deprivation and patterns of educational achievement. Using a social capital perspective that centralizes the connections within and between individuals and social networks in a community as a valuable resource for educational achievement, the ILiAD study involved a multi-level case study analysis of seven community sites in Northern Ireland, selected on the basis of religious composition (housing areas are largely segregated by religious affiliation), measures of multiple deprivation and differentials in educational achievement. The case study approach involved three (interconnecting) levels of qualitative data collection and analysis - what we have termed Micro (or community/grassroots level) understandings, Meso (or school level) explanations and Macro (or policy/structural) factors. The analysis combines a statistical mapping of factors with qualitative, in-depth data interpretation which, together, allow for deeper understandings of the dynamics and contributory factors within and between the case study sites. Thematic analysis of the qualitative data reveals both cross-cutting factors (e.g. demographic shifts and loss of community, place of the school in the community, parental capacity) and analytic case studies of explanatory factors associated with each of the community sites also permit a comparative element. Issues arising from the qualitative analysis are classified either as drivers or inhibitors of educational achievement within and between communities. Key issues that are emerging as inhibitors/drivers to attainment include: the legacy of the community conflict in Northern Ireland, not least in terms of inter-generational stress, related with substance abuse and mental health issues; differing discourses on notions of ‘community’ and ‘achievement’ within/between community sites; inter-agency and intra-agency levels of collaboration and joined-up working; relationship between the home/school/community triad and; school leadership and school ethos. At this stage, the balance of these factors can be conceptualized in terms of bonding social capital (or lack of it) within families, within schools, within each community, within agencies and also bridging social capital between the home/school/community, between different communities and between key statutory and voluntary organisations. The presentation will outline the study rationale, its methodology, present some cross-cutting findings and use an illustrative case study of the findings from a community site to underscore the importance of attending to community differences when trying to engage in research to understand and improve educational attainment for all.Keywords: educational achievement, multiple deprivation, community case studies, social capital
Procedia PDF Downloads 38852936 Analysis of the Occurrence of Hydraulic Fracture Phenomena in Roudbar Lorestan Dam
Authors: Masoud Ghaemi, MohammadJafar Hedayati, Faezeh Yousefzadeh, Hoseinali Heydarzadeh
Abstract:
According to the statistics of the International Committee on Large Dams, internal erosion and piping (scour) are major causes of the destruction of earth-fill dams. If such dams are constructed in narrow valleys, the valley walls will increase the arching of the dam body due to the transfer of vertical and horizontal stresses, so the occurrence of hydraulic fracturing in these embankments is more likely. Roudbar Dam in Lorestan is a clay-core pebble earth-fill dam constructed in a relatively narrow valley in western Iran. Three years after the onset of impoundment, there has been a fall in dam behavior. Evaluation of the dam behavior based on the data recorded on the instruments installed inside the dam body and foundation confirms the occurrence of internal erosion in the lower and adjacent parts of the core on the left support (abutment). The phenomenon of hydraulic fracturing is one of the main causes of the onset of internal erosion in this dam. Accordingly, the main objective of this paper is to evaluate the validity of this hypothesis. To evaluate the validity of this hypothesis, the dam behavior during construction and impoundment has been first simulated with a three-dimensional numerical model. Then, using validated empirical equations, the safety factor of the occurrence of hydraulic fracturing phenomenon upstream of the dam score was calculated. Then, using the artificial neural network, the failure time of the given section was predicted based on the maximum stress trend created. The study results show that steep slopes of valley walls, sudden changes in coefficient, and differences in compressibility properties of dam body materials have caused considerable stress transfer from core to adjacent valley walls, especially at its lower levels. This has resulted in the coefficient of confidence of the occurrence of hydraulic fracturing in each of these areas being close to one in each of the empirical equations used.Keywords: arching, artificial neural network, FLAC3D, hydraulic fracturing, internal erosion, pore water pressure
Procedia PDF Downloads 17752935 A Study on an Evacuation Test to Measure Delay Time in Using an Evacuation Elevator
Authors: Kyungsuk Cho, Seungun Chae, Jihun Choi
Abstract:
Elevators are examined as one of evacuation methods in super-tall buildings. However, data on the use of elevators for evacuation at a fire are extremely scarce. Therefore, a test to measure delay time in using an evacuation elevator was conducted. In the test, time taken to get on and get off an elevator was measured and the case in which people gave up boarding when the capacity of the elevator was exceeded was also taken into consideration. 170 men and women participated in the test, 130 of whom were young people (20 ~ 50 years old) and 40 were senior citizens (over 60 years old). The capacity of the elevator was 25 people and it travelled between the 2nd and 4th floors. A video recording device was used to analyze the test. An elevator at an ordinary building, not a super-tall building, was used in the test to measure delay time in getting on and getting off an elevator. In order to minimize interference from other elements, elevator platforms on the 2nd and 4th floors were partitioned off. The elevator travelled between the 2nd and 4th floors where people got on and off. If less than 20 people got on the elevator which was empty, the data were excluded. If the elevator carrying 10 passengers stopped and less than 10 new passengers got on the elevator, the data were excluded. Getting-on an empty elevator was observed 49 times. The average number of passengers was 23.7, it took 14.98 seconds for the passengers to get on the empty elevator and the load factor was 1.67 N/s. It took the passengers, whose average number was 23.7, 10.84 seconds to get off the elevator and the unload factor was 2.33 N/s. When an elevator’s capacity is exceeded, the excessive number of people should get off. Time taken for it and the probability of the case were measure in the test. 37% of the times of boarding experienced excessive number of people. As the number of people who gave up boarding increased, the load factor of the ride decreased. When 1 person gave up boarding, the load factor was 1.55 N/s. The case was observed 10 times, which was 12.7% of the total. When 2 people gave up boarding, the load factor was 1.15 N/s. The case was observed 7 times, which was 8.9% of the total. When 3 people gave up boarding, the load factor was 1.26 N/s. The case was observed 4 times, which was 5.1% of the total. When 4 people gave up boarding, the load factor was 1.03 N/s. The case was observed 5 times, which was 6.3% of the total. Getting-on and getting-off time data for people who can walk freely were obtained from the test. In addition, quantitative results were obtained from the relation between the number of people giving up boarding and time taken for getting on. This work was supported by the National Research Council of Science & Technology (NST) grant by the Korea government (MSIP) (No. CRC-16-02-KICT).Keywords: evacuation elevator, super tall buildings, evacuees, delay time
Procedia PDF Downloads 17752934 The Promotion of Andalusian Heritage through Tourism in the Medina of Marrakech
Authors: Nour Eddine Nachouane, Aicha Knidiri
Abstract:
The Hispano-Moorish art was born in 786 when Abd ar-Rahman built the first mosque in Cordoba. It is a still-living art in the trades of the big Moroccan cities. Everyone agrees that the different artistic forms of Arab-Muslim art find their full development in traditional Moroccan architecture, and this heritage allows artists and artisans to create magnificent masterpieces. Marrakech, by way of example, constitutes a symbolic city, which represents the reflection of a rich history of this art carried by a long artisanal tradition that is still living nowadays. Despite its ratification by UNESCO as intangible cultural heritage, and beyond official speeches, several of those craft trades are endangered, and with them the whole history of millennial savoir-faire. From the empirical study of the old historic center, 'the medina' of Marrakech, we explore in this article the opportunity offered by the tourism industry in order to protect these craft trades. We question artisans on the evolution of the sector and the challenges of the transmission of this heritage. We evoke the case of Spanish cities like Granada in a comparative reflection on the strategies and perceptions of the public administrations of a part, and, on the other hand, on the shared experience of artisans and tourists. In an interdisciplinary approach mixing anthropology, history, sociology, and even geography, we question the capacity of heritage processes to mobilize and involve a set of actors and activate a trajectory for the safeguarding of Andalusian arts and techniques. The basic assumption of this research is that the promotion of traditional craft trades through tourism and based on good scientific knowledge can present an original offer to cope with globalization and guarantee the transmission of that savoir-faire to new generations. Research in the field of Islamic arts does not constitute a retreat into the nationalist identity or a fixation on the past but an opening towards cultural diversity, free from any standardization.Keywords: heritage, art andalusi, handcraft, tourism
Procedia PDF Downloads 16352933 The Impact of Emoticons in the Workplace: Legal Challenges and Regulatory Change
Authors: Jacques C. Duvenhage
Abstract:
The use of emoticons or so-called ‘emojis’ has gained much attention, not only in the daily use thereof with friends or family but also within the workplace amongst co-workers and employers. Even though emojis may be seen as a way to express feelings or even ideas, it may present legal challenges in the workplace. With new emojis being created on a daily basis, communicating through emojis, whether via phone, email or social media platforms, can become convoluted, especially within the working environment. The question to be addressed is how and/or whether Australian legislators will regulate the use of emojis (as a form of technology) in the workplace to prevent harassment, discrimination and other forms of prejudice. The emojis sent to co-workers may be interpreted by employees and even employers in different ways depending on their age, sexual orientation, and cultural background. Therefore, Australian courts will need to interpret an emoji’s meaning on a case-by-case basis. This paper will explore the use of emojis in the workplace (drawing on a desktop study), the impact emojis have on the employer-employee relationship as well as co-worker relationships, its legal application through case studies and whether a legal framework should be adopted by Australian legislators on this issue. Furthermore, this paper will reflect on the legal framework and application of emojis in the workplace considering foreign jurisdictions such as the United Kingdom and the United States of America and whether Australia should adopt similar legal approaches to these jurisdictions.Keywords: emoticons, legal approaches, regulation, workplace
Procedia PDF Downloads 15052932 Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product
Authors: Runglaksamee Rodkam
Abstract:
The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.Keywords: influence, potential performance, success, working process
Procedia PDF Downloads 25652931 Fatigue Crack Initiation of Al-Alloys: Effect of Heat Treatment Condition
Authors: M. Benachour, N. Benachour, M. Benguediab
Abstract:
In this investigation an empirical study was made on fatigue crack initiation on 7075 T6 and 7075 T71 al-alloys under constant amplitude loading. At initiation stage, local strain approach at the notch was applied. Single Edge Notch Tensile specimen with semi circular notch is used. Based on experimental results, effect of mean stress, is highlights on fatigue initiation life. Results show that fatigue life initiation is affected by notch geometry and mean stress.Keywords: fatigue crack initiation, al-alloy, mean stress, heat treatment state
Procedia PDF Downloads 23352930 Understanding Knowledge Sharing and Its Effect on Creative Performance from a Dyadic Relationship Perspective
Authors: Fan Wei, Tang Yipeng
Abstract:
Knowledge sharing is of great value to organizational performance and innovation ability. However, the mainstream research has focused largely on the impact of knowledge sharing at the team level on individuals and teams. There is a lack of empirical studies on how employees interact in the exchange of knowledge and its effect on employees’ own creative performance. Based on communication accommodation theory and social exchange theory, this article explores the construction of an employee knowledge interaction mechanism under the moderating of social status and introduces the leader's creativity expectation as a moderating variable to explore its cross-level moderating effect on employee knowledge sharing and their own creative performance. An empirical test was conducted on 36 teaching and research teams in the two primary schools, and the results showed that: (1) Explicit/tacit knowledge of employees is positively correlated with acquisition of explicit/tacit knowledge; (2) Colleagues’ evaluations of employees’ social status play a moderating role between the employees’ explicit/tacit knowledge and the acquisition of explicit/tacit knowledge. (3) The leadership creativity expectation positively regulates the relationship between the employees' explicit knowledge acquisition and creative performance. This research helps to open the "black box" of the interpersonal interaction mechanism of knowledge sharing and also provides an important theoretical basis and practical guidance for organizational managers to effectively stimulate employee knowledge sharing and creative performance.Keywords: knowledge sharing, knowledge interaction, social status, leadership creativity expectations, creative performance
Procedia PDF Downloads 12152929 The Contemporary Dynamics of Board Composition and Executive Compensation for R&D Spending
Authors: Farheen Akram
Abstract:
Research and Development (R&D) is the most crucial element of the firm’s survival in a competitive business environment. R&D is a long-term investment; therefore, executives having the power to make the investment decisions may be pessimistic when their compensation is closely linked with short-term firm performance. Thus, the current study investigates the impact of board composition and executives’ compensation (cash or short-term benefits and LTIs) on R&D spending using a sample of 85 S&P/100 firms listed on the Australian Stock Exchange (ASX) in 2017. SmartPLS (v.3.2.7) was used to evaluate the proposed model of current research. The empirical findings of this study indicate that board composition has a significant and positive effect on R&D spending. While, as expected, executive cash compensation has negative and Long-Term-Incentives (LTIs) has a positive impact on R&D spending. Based on current findings, the study suggested that myopic behavior of CEOs and top management towards long-term value creation investment like R&D can be controlled by using long-term compensation rewards.Keywords: cash compensation, LTIs, board composition, R&D spending
Procedia PDF Downloads 19252928 An Evaluation of Barriers to Implement Reverse Logistics: A Case Study of Indian Fastener Industry
Authors: D. Garg, S. Luthra, A. Haleem
Abstract:
Reverse logistics (RL) is supposed to be a systematic procedure that helps in improving the environmental hazards and maintain business sustainability for industries. Industries in Indian are now opting for adoption of RL techniques in business. But, RL practices are not popular in Indian industries because of many barriers for its successful implementation. Therefore, need arises to identify and evaluate the barriers to implement RL practices by taking an Indian industries perspective. Literature review approach and case study approach have been adapted to identify relevant barriers to implement RL practices. Further, Fuzzy Decision Making Trial and Evaluation Laboratory methodology has been brought into use for evaluating causal relationships among the barriers to implement RL practices. Seven barriers out of ten barriers have been categorized into the cause group and remaining into effect group. This research will help Indian industries to manage these barriers towards effective implementing RL practices.Keywords: barriers, decision making trial and evaluation laboratory (DEMATEL), fuzzy set theory, Indian industries, reverse logistics (RL)
Procedia PDF Downloads 32852927 Structural Design of a Relief Valve Considering Strength
Authors: Nam-Hee Kim, Jang-Hoon Ko, Kwon-Hee Lee
Abstract:
A relief valve is a mechanical element to keep safety by controlling high pressure. Usually, the high pressure is relieved by using the spring force and letting the fluid to flow from another way out of system. When its normal pressure is reached, the relief valve can return to initial state. The relief valve in this study has been applied for pressure vessel, evaporator, piping line, etc. The relief valve should be designed for smooth operation and should satisfy the structural safety requirement under operating condition. In general, the structural analysis is performed by following fluid flow analysis. In this process, the FSI (Fluid-Structure Interaction) is required to input the force obtained from the output of the flow analysis. Firstly, this study predicts the velocity profile and the pressure distribution in the given system. In this study, the assumptions for flow analysis are as follows: • The flow is steady-state and three-dimensional. • The fluid is Newtonian and incompressible. • The walls of the pipe and valve are smooth. The flow characteristics in this relief valve does not induce any problem. The commercial software ANSYS/CFX is utilized for flow analysis. On the contrary, very high pressure may cause structural problem due to severe stress. The relief valve is made of body, bonnet, guide, piston and nozzle, and its material is stainless steel. To investigate its structural safety, the worst case loading is considered as the pressure of 700 bar. The load is applied to inside the valve, which is greater than the load obtained from FSI. The maximum stress is calculated as 378 MPa by performing the finite element analysis. However, the value is greater than its allowable value. Thus, an alternative design is suggested to improve the structural performance through case study. We found that the sensitive design variable to the strength is the shape of the nozzle. The case study is to vary the size of the nozzle. Finally, it can be seen that the suggested design satisfy the structural design requirement. The FE analysis is performed by using the commercial software ANSYS/Workbench.Keywords: relief valve, structural analysis, structural design, strength, safety factor
Procedia PDF Downloads 30352926 Pay Per Click Attribution: Effects on Direct Search Traffic and Purchases
Authors: Toni Raurich-Marcet, Joan Llonch-Andreu
Abstract:
This research is focused on the relationship between Search Engine Marketing (SEM) and traditional advertising. The dominant assumption is that SEM does not help brand awareness and only does it in session as if it were the cost of manufacturing the product being sold. The study is methodologically developed using an experiment where the effects were determined to analyze the billboard effect. The research allowed the cross-linking of theoretical and empirical knowledge on digital marketing. This paper has validated this marketing generates retention as traditional advertising would by measuring brand awareness and its improvements. This changes the way performance and brand campaigns are split within marketing departments, effectively rebalancing budgets moving forward.Keywords: attribution, performance marketing, SEM, marketplaces
Procedia PDF Downloads 13052925 The Use of Phototherapy with Unusual Case Studies in Counselling
Authors: Briar Schulz
Abstract:
The use of phototherapy within the counselling room offers significant advantages in extending far beyond typical "talk therapy" avenues. The benefits of using this approach are numerous and include: efficiency in recalling pertinent information in addition to utilizing a visual lens that often captures opulent detail that can be eluded in traditional dialogue. The goal of this presentation is to provide conference attendees with an opportunity to understand the therapeutic benefits and creative possibilities of incorporating photography into the clinical counselling process. This includes practical strategies for using in specific case studies, where studies of phototherapy have previously been limited. Ethical considerations and limitations to the process will also be addressed. Attendees will observe the benefits of using phototherapy with six longitudinal case studies including: a 30 year old female, with anorexia nervosa; a 22 year old self-harming individual with obsessive compulsive disorder; a 24 year old client with developmental delays, and bipolar disorder; a 14 year old client with Autism; and two clients with rare medical conditions struggling with depression and anxiety, one 21 years old and the other 16 years old. Aspects of each case will be linked to various theoretical modalities to highlight the efficiency and benefits of phototherapy in drawing important clinical conclusions. Furthermore, the use of phototherapy within these clinical areas remains a relatively unexplored area of the literature, and possibilities for future research will be highlighted. Finally, conference attendees will have the opportunity to try various phototherapy strategies within the interactive portion of this presentation. .Keywords: Atypical, Case studies, Phototherapy, Photovoice
Procedia PDF Downloads 14952924 Labour Standards and Bilateral Migration Flows in ASEAN
Authors: Rusmawati Said, N. Kar Yee, Asmaddy Haris
Abstract:
This study employs a panel data set of ASEAN member states, 17 European Union (EU) countries, 7 American countries and 11 other Asia Pacific countries (China Mainland and Hong Kong SAR are treated as two separated countries) to investigate the role of labour standards in explaining the pattern of bilateral migration flows in ASEAN. Using pooled Ordinary Least Square (OLS) this study found mixed results. The result varies on how indicators were used to measure the level of labour standards in the empirical analysis. In one side, better labour standards (represented by number of strikes and weekly average working hours) promote bilateral migration among the selected countries. On the other side, increase in cases of occupational injuries lead to an increase in bilateral migration, reflecting that worsen in working conditions do not influence the workers’ decision from moving. The finding from this study become important to policy maker as the issues of massive low skilled workers have a significant impact to the role of labour standard in shaping the migration flows.Keywords: labour standard, migration, ASEAN, economics and financial engineering
Procedia PDF Downloads 41352923 Sustainable Approach in Textile and Apparel Industry: Case Study Applied to a Medium Enterprise
Authors: Maged Kamal
Abstract:
Previous research papers have suggested that enhancing the environmental performance in textiles and apparel industry would affect positively on the overall enterprise competitiveness. However, there is a gap in the literature regarding simplifying the available theory to get it practically implemented with more confidence of the expected results, especially for small and medium enterprises. The aim of this paper is to simplify and best use of the concerned international norms to produce a systematic approach that could be used as a guideline for practical application of the main sustainable principles in medium size textile business. The increasing in efficiency which has been resulted from the implementation of the suggested approach/model originated from reduction in raw materials usage, energy, and water savings, in addition to the risk reduction for the people and the environment. The practical case study has been implemented in a textile factory producing knitted fabrics, readymade garments, dyed and printed fabrics. The results were analyzed to examine the effect of the suggested change on the enterprise profitability.Keywords: apparel industry, environmental management, sustainability, textiles
Procedia PDF Downloads 29052922 Women Entrepreneurship as an Inventive Approach to Ensure a Sustainable Development in Anambra State
Authors: S. Muogbo Uju, U. Akpunonu Evan
Abstract:
The prevailing harsh environment factors coupled with high poverty rate and unemployment propels a high rate of entrepreneurial activities in developing economies. Women entrepreneurs operate with gender bias among other constraints that can constitute a threats or create opportunity for women entrepreneurs. This empirical paper investigates and critically examines women entrepreneurship as an inventive approach to ensure a sustainable development in Anambra state. The study used descriptive statistics (frequencies, mean, and percentages) to answer the three research questions posed. Hypotheses testing were done with Pearson product moment correlation and multiple regression were employed in data analysis. Consequently, the finding of this study portrayed a significant impact between women entrepreneurship activity, job creation and wealth creation.Keywords: women entrepreneurs, skill acquisition, sustainability, wealth creation, job creation, economic development
Procedia PDF Downloads 44552921 Measuring Business Strategy and Information Systems Alignment
Authors: Amit Saraswat, Ruchi Tewari
Abstract:
Purpose: The research paper aims at understanding the alignment of business and IT in the Indian context and the business value attached to such an alignment. Methodology: The study is conducted in two stages. Stage one: Bibliographic research was conducted to evolve the parameters for defining alignment. Stage two: Evolving a model for strategic alignment to conduct an empirical study. The model is defined in terms of four fundamental domains of strategic management choice – business strategy, information strategy, organizational structure, and information technology structure. A survey through a questionnaire was conducted across organizations from 4 different industries and Structure Equation Modelling (SEM) technique is used for validating the model. Findings: In the Indian scenario all the subscales of alignment could not be validated. It could be validated that organizational strategy impacts information strategy and information technology structure. Research Limitations: The study is limited to the Indian context. Business IT alignment may be culture dependent so further research is required to validate the model in other cultures. Originality/Value: In the western world several models of alignment of business strategy and information systems is available but they do not measure the extent of alignment which the current study in the Indian context. Findings of the study can be used by managers in strategizing and understanding their business and information systems needs holistically and cohesively leading to efficient use of resources and output.Keywords: business strategy, information technology (IT), business IT alignment, SEM
Procedia PDF Downloads 38852920 Role of Internal and External Factors in Preventing Risky Sexual Behavior, Drug and Alcohol Abuse
Authors: Veronika Sharok
Abstract:
Research relevance on psychological determinants of risky behaviors is caused by high prevalence of such behaviors, particularly among youth. Risky sexual behavior, including unprotected and casual sex, frequent change of sexual partners, drug and alcohol use lead to negative social consequences and contribute to the spread of HIV infection and other sexually transmitted diseases. Data were obtained from 302 respondents aged 15-35 which were divided into 3 empirical groups: persons prone to risky sexual behavior, drug users and alcohol users; and 3 control groups: the individuals who are not prone to risky sexual behavior, persons who do not use drugs and the respondents who do not use alcohol. For processing, we used the following methods: Qualitative method for nominative data (Chi-squared test) and quantitative methods for metric data (student's t-test, Fisher's F-test, Pearson's r correlation test). Statistical processing was performed using Statistica 6.0 software. The study identifies two groups of factors that prevent risky behaviors. Internal factors, which include the moral and value attitudes; significance of existential values: love, life, self-actualization and search for the meaning of life; understanding independence as a responsibility for the freedom and ability to get attached to someone or something up to a point when this relationship starts restricting the freedom and becomes vital; awareness of risky behaviors as dangerous for the person and for others; self-acknowledgement. External factors (prevent risky behaviors in case of absence of the internal ones): absence of risky behaviors among friends and relatives; socio-demographic characteristics (middle class, marital status); awareness about the negative consequences of risky behaviors; inaccessibility to psychoactive substances. These factors are common for proneness to each type of risky behavior, because it usually caused by the same reasons. It should be noted that if prevention of risky behavior is based only on elimination of external factors, it is not as effective as it may be if we pay more attention to internal factors. The results obtained in the study can be used to develop training programs and activities for prevention of risky behaviors, for using values preventing such behaviors and promoting healthy lifestyle.Keywords: existential values, prevention, psychological features, risky behavior
Procedia PDF Downloads 25652919 Teachers’ Perceptions of the Negative Impact of Tobephobia on Their Emotions and Job Satisfaction
Authors: Prakash Singh
Abstract:
The aim of this study was to investigate the extent of teachers’ experiences of tobephobia (TBP) in their heterogeneous classrooms and what impact this had on their emotions and job satisfaction. The expansive and continuously changing demands for quality and equal education for all students in educational organisations that have limited resources connotes that the negative effects of TBP cannot be simply ignored as being non-existent in the educational environment. As this quantitative study reveals, teachers disliking their job with low expectations, lack of motivation in their workplace and pessimism, result in their low self-esteem. When there is pessimism in the workplace, then the employees’ self-esteem will inevitably be low, as pointed out by 97.1% of the respondents in this study. Self-esteem is a reliable indicator of whether employees are happy or not in their jobs and the majority of the respondents in this study agreed that their experiences of TBP negatively impacted on their self-esteem. Hence, this exploratory study strongly indicates that productivity in the workplace is directly linked to the employees’ expectations, self-confidence and their self-esteem. It is therefore inconceivable for teachers to be productive in their regular classrooms if their genuine professional concerns, anxieties, and curriculum challenges are not adequately addressed. This empirical study contributes to our knowledge on TBP because it clearly outlines some of the teaching problems that we are grappling with and constantly experience in our schools in this century. Therefore, it is imperative that the tobephobic experiences of teachers are not merely documented, but appropriately addressed with relevant action by every stakeholder associated with education so that our teachers’ emotions and job satisfaction needs are fully taken care of.Keywords: demotivated teachers' pessimism, low expectations of teachers' job satisfaction, self-esteem, tobephobia
Procedia PDF Downloads 233