Search results for: demand for audit service
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6834

Search results for: demand for audit service

5394 Impact of Vehicle Travel Characteristics on Level of Service: A Comparative Analysis of Rural and Urban Freeways

Authors: Anwaar Ahmed, Muhammad Bilal Khurshid, Samuel Labi

Abstract:

The effect of trucks on the level of service is determined by considering passenger car equivalents (PCE) of trucks. The current version of Highway Capacity Manual (HCM) uses a single PCE value for all tucks combined. However, the composition of truck traffic varies from location to location; therefore a single PCE-value for all trucks may not correctly represent the impact of truck traffic at specific locations. Consequently, present study developed separate PCE values for single-unit and combination trucks to replace the single value provided in the HCM on different freeways. Site specific PCE values, were developed using concept of spatial lagging headways (the distance from the rear bumper of a leading vehicle to the rear bumper of the following vehicle) measured from field traffic data. The study used data from four locations on a single urban freeway and three different rural freeways in Indiana. Three-stage-least-squares (3SLS) regression techniques were used to generate models that predicted lagging headways for passenger cars, single unit trucks (SUT), and combination trucks (CT). The estimated PCE values for single-unit and combination truck for basic urban freeways (level terrain) were: 1.35 and 1.60, respectively. For rural freeways the estimated PCE values for single-unit and combination truck were: 1.30 and 1.45, respectively. As expected, traffic variables such as vehicle flow rates and speed have significant impacts on vehicle headways. Study results revealed that the use of separate PCE values for different truck classes can have significant influence on the LOS estimation.

Keywords: level of service, capacity analysis, lagging headway, trucks

Procedia PDF Downloads 347
5393 Column Studies on Chromium(VI) Adsorption onto Kala Jamun (Syzygium cumini L.) Seed Powder

Authors: Sumi Deka, Krishna Gopal Bhattacharyya

Abstract:

This paper evaluate the industrial use of Kala Jamun (Syzygiumcumini L.) Seed powder (KSP) for the continuous adsorption of Cr(VI) in a column adsorption process. Adsorption of Cr(VI) onto Kala jamun (Syzygiumcumini L.) Seed Powder have been examined with the variation of (a) bed depth of the adsorbents, (b) flow rate of the adsorbents and (c) Cr(VI) concentration. The results showed that both the adsorption and the regeneration of the Cr(VI) onto Kala Jamun (Syzygiumcumini L.) seed Powder (KSP) can effectively occur in the column mode of adsorption. On increasing the bed depth, the adsorption of Cr(VI) onto KSP increases whereas on increasing the flow rate and the Cr(VI) concentration of KSP adsorption decreases. The results of the column studies were also fitted to Bed Depth Service Time (BDST) model. The BDST model was appropriate for designing the column for industrial purpose.

Keywords: bed-depth-service-time, continuous adsorption, Cr(VI), KSP

Procedia PDF Downloads 251
5392 Self-Efficacy Perceptions of Pre-Service Art and Music Teachers towards the Use of Information and Communication Technologies

Authors: Agah Tugrul Korucu

Abstract:

Information and communication technologies have become an important part of our daily lives with significant investments in technology in the 21st century. Individuals are more willing to design and implement computer-related activities, and they are the main component of computer self-efficacy and self-efficacy related to the fact that the increase in information technology, with operations in parallel with these activities more successful. The Self-efficacy level is a significant factor which determines how individuals act in events, situations and difficult processes. It is observed that individuals with higher self-efficacy perception of computers who encounter problems related to computer use overcome them more easily. Therefore, this study aimed to examine self-efficacy perceptions of pre-service art and music teachers towards the use of information and communication technologies in terms of different variables. Research group consists of 60 pre-service teachers who are studying at Necmettin Erbakan University Ahmet Keleşoğlu Faculty of Education Art and Music department. As data collection tool of the study; “personal information form” developed by the researcher and used to collect demographic data and "the perception scale related to self-efficacy of informational technology" are used. The scale is 5-point Likert-type scale. It consists of 27 items. The Kaiser-Meyer-Olkin (KMO) sample compliance value is found 0.959. The Cronbach alpha reliability coefficient of the scale is found to be 0.97. computer-based statistical software package (SPSS 21.0) is used in order to analyze the data collected by data collection tools; descriptive statistics, t-test, analysis of variance are used as statistical techniques.

Keywords: self-efficacy perceptions, teacher candidate, information and communication technologies, art teacher

Procedia PDF Downloads 320
5391 Singular Stochastic Control Model with Carrying Capacity of Population Management Policy for Squirrels in Durian Orchards

Authors: Sasiwimol Auepong, Raywat Tanadkithirun

Abstract:

In this work, the problem that squirrels ruin durian, which is an economical fruit in Thailand, is considered. We seek the strategy for the durian farmers to eliminate the squirrels under the consideration that squirrels also provide ecosystem service. The population dynamics of squirrels are constructed to have carrying capacity since we consider the population in a confined area. A performance index indicating the total benefit of a given elimination strategy is provided. It comprises the cost of countermeasures, the loss of resources, and the ecosystem service provided by squirrels. The optimal performance index is numerically solved through the variational inequality using the finite difference method. The optimal strategy to control the squirrel population is also given numerically.

Keywords: controlled stochastic differential equation, durian, finite difference method, performance index, singular stochastic control model, squirrel

Procedia PDF Downloads 85
5390 Perceptions of Teachers in South Africa Regarding Retirement in Gauteng Schools in Tshwane North District

Authors: Emily Magoma-Nthite, Nonhlanhla Maseko, Mabatho Sedibe

Abstract:

In this study, the focus is on the exploration and description of the teachers’ perceptions regarding retirement in Gauteng school in Tshwane North districts. From the individual and group interviews, the findings are leading to suggestions that a more comprehensive program for preparing teachers for retirement is highly necessary. All the participants were aware of their retirement age of 60 years as stipulated in the department of education internal memorandum No: 05 of 2021, which states that the compulsory retirement age in the public service is 60 years. It further states that the age restriction is in accordance with Chapter 4 of the Public Service Act, 1994 and Chapter 4 of the Employment of Educators Act, 1998, as amended. It was found out that there are some anxieties and fears as the majority seemed not ready and maybe not prepared enough for the retirement. Recommendations for a pre-retirement programme aimed at timeous preparation, which may include psychological, financial, and ability to keep functioning post retirement, will be proposed to the department of education in Gauteng and for the Tshwane North district as the pilot site on approval.

Keywords: teachers, pre-retirement, preparedness, gauteng schools

Procedia PDF Downloads 115
5389 Load Management Using Multiple Sequential Load Shaping Techniques

Authors: Amira M. Attia, Karim H. Youssef, Nabil H. Abbasi

Abstract:

Demand Side Management (DSM) is an essential characteristic of current and future smart grid systems. As one of DSM functions, load management aims to control customers’ total electric consumption and utility’s load factor by using various load shaping techniques. However, applying load shaping techniques such as load shifting, peak clipping, or strategic conservation individually does not provide the desired level of improvement for load factor increment and/or customer’s bill reduction. In this paper, two load shaping techniques will be simulated as constrained optimization problems. The purpose is to reflect the application of combined load shifting and strategic conservation model together at the same time, and the application of combined load shifting and peak clipping model as well. The problem will be formulated and solved by using disciplined convex programming (CVX) based MATLAB® R2013b. Simulation results will be evaluated and compared for studying the most impactful multi-techniques model in improving load curve.

Keywords: convex programing, demand side management, load shaping, multiple, building energy optimization

Procedia PDF Downloads 306
5388 The Created of Interpretation to Promote Cultural Tourism for Sai Temple’ Local Boat Museum in Bangkhontee District, Samut Songkhram Province, Thailand

Authors: Teera Intararuang

Abstract:

This research aims to study guidelines to developed Sai Temple’ local boat museum to be as cultural tourism attraction and explored villagers requirement in term of type and format of interpretation which they want to promote their cultural tourism for Sai Temple, Kradangnga sub-district, Bang Khon Tee district, Samut Songkhram province. However, this article will explores only the requirement of type and format of interpretation which 40 villagers of Ruam Sai Pattana 789 purposed to promote Sai temple. The procedures are In-depth Interview, Observation, Focus Group by discussing ideas. After that the information received is synthesized and analyzed. From research result, it is revealed that the local community’ requirement on types and format of interpretation as brochure with up to date, faithfully and formally content to present Sai Temple which got the most demand score (3.82) considered as most wanted demand.

Keywords: museum, boat museum, cultural tourism, interpretation, brochure, Bangkhontee district, Samut Songkhram province

Procedia PDF Downloads 439
5387 Welfare Estimation in a General Equilibrium Model with Cities

Authors: Oded Hochman

Abstract:

We first show that current measures of welfare changes in the whole economy do not apply to an economy with cities. In addition, since such measures are defined over a partial equilibrium, they capture only partially the effect of a welfare change. We then define a unique and additive measure that we term the modified economic surplus (mES) which fully captures the welfare effects caused by a change in the price of a nationally traded good. We show that the price change causes, on the one hand a change of land rents in the economy and, on the other hand, an equal change of mES that can be estimated by measuring areas in the price-quantity national demand and supply plane. We construct for each city a cost function from which we derive a city’s and, after aggregation, an economy-wide demand and supply functions of nationwide prices and of either the unearned incomes (Marshalian functions) or the utility levels (compensated functions).

Keywords: city cost function, welfare measures, modified compensated variation, modified economic surplus, unearned income function, differential land rents, city size

Procedia PDF Downloads 307
5386 Advocating for Those with Limited Mobility

Authors: Dorothy I. Riddle

Abstract:

Limited mobility (or an inability to walk more than 15 meters without sitting down to rest) restricts full community participation for 13 percent of Canadian adults or 4.2 million persons), yet Canadian accessibility standards are silent on distance to be walked as an accessibility barrier to be addressed. Instead, they focus on ensuring access for the wheeled mobility devices used regularly by le The Accessible Canada Act mandates that Canada be barrier free by 2040, which will necessitate eliminating distance to be walked as a barrier in federal programs and services. This paper details the results of a multi-year research project funded by Accessibility Standards Canada to document the lived experience of those struggling with limited mobility and make recommendations regarding how to ensure accessibility for those with limited mobility. Over 2,600 Canadians from across Canada participated in an online survey and follow-up focus groups. The results underscored the importance of providing not only mobility supports in public facilities but also the information necessary for planning access to federal programs and services. As numerous participants indicated, if they weren’t sure how far they would have to walk, they simply stayed home and depended on friends and relatives for help with errands or appointments. This included failing to participate in civic activities, such as voting, for fear of having to walk too far and stand unsupported for too long. Types of information that were deemed critical included whether or not mobility aids were available, where seating to rest was located throughout the facility, what alternatives to standing while waiting for service and having to walk to the service provider (rather than the provider coming to the customer) were available, and diagrams of accessible parking and its relationship to elevators and services.

Keywords: accessibility standards, distance to be walked, limited mobility, mobility aids, service to customer

Procedia PDF Downloads 75
5385 Accessibility to Urban Parks for Low-income Residents in Chongqing, China: Perspective from Relative Deprivation

Authors: Junhang Luo

Abstract:

With the transformation of spatial structure and the deepening of urban development, the demand for a better life and the concerns for social resources equities of residents are increasing. As an important social resource, park plays an essential role in building environmentally sustainable cities. Thus, it is important to examine park accessibility for low-income and how it works in relative deprivation, so as to provide all residents with equitable services. Using the network and buffer methods of GIS, this paper analyzes urban park accessibility for low-income residents in Chongqing, China. And then conduct a satisfaction evaluation of park resource accessibility with low-incomes through questionnaire surveys from deprivation dimensions. Results show that the level of park accessibility in Chongqing varies significantly and the degree of relative deprivation is relatively high. Public transportation convenience improves and the number of community park increases contribute positively to improving park accessibility and alleviating the relative deprivation of public resources. Combined with the innovation pattern of social governance in China, it suggests that urban park accessibility needs to be jointly governed and optimized by multiple social resources from the government to the public, and the service efficiency needs the index system and planning standards according to local conditions to improve quality and promote equity. At the same time, building a perfect park system and complete legislation assurance system will also play a positive role in ensuring that all residents can enjoy the urban public space more fairly, especially low-income groups.

Keywords: urban park, accessibility, relative deprivation, GIS network analysis, chongqing

Procedia PDF Downloads 152
5384 Seismic Assessment of Old Existing RC Buildings with Masonry Infill in Madinah as Per ASCE

Authors: Tarek M. Alguhane, Ayman H. Khalil, Nour M. Fayed, Ayman M. Ismail

Abstract:

An existing RC building in Madinah is seismically evaluated with and without infill wall. Four model systems have been considered i. e. model I (no infill), model IIA (strut infill-update from field test), model IIB (strut infill- ASCE/SEI 41) and model IIC (strut infill-Soft storey-ASCE/SEI 41). Three dimensional pushover analyses have been carried out using SAP 2000 software incorporating inelastic material behavior for concrete, steel and infill walls. Infill wall has been modeled as equivalent strut according to suggested equation matching field test measurements and to the ASCE/SEI 41 equation. The effect of building modeling on the performance point as well as capacity and demand spectra due to EQ design spectrum function in Madinah area has been investigated. The response modification factor (R) for the 5 story RC building is evaluated from capacity and demand spectra (ATC-40) for the studied models. The results are summarized and discussed.

Keywords: infill wall, pushover analysis, response modification factor, seismic assessment

Procedia PDF Downloads 391
5383 Using Human-Centred Service Design and Partnerships as a Model to Promote Cross-Sector Social Responsibility in Disaster Resilience: An Australian Case Study

Authors: Keith Diamond, Tracy Collier, Ciara Sterling, Ben Kraal

Abstract:

The increased frequency and intensity of disaster events in the Asia-Pacific region is likely to require organisations to better understand how their initiatives, and the support they provide to their customers, intersect with other organisations aiming to support communities in achieving disaster resilience. While there is a growing awareness that disaster response and recovery rebuild programmes need to adapt to more integrated, community-led approaches, there is often a discrepancy between how programmes intend to work and how they are collectively experienced in the community, creating undesired effects on community resilience. Following Australia’s North Queensland Monsoon Disaster of 2019, this research set out to understand and evaluate how the service and support ecosystem impacted on the local community’s experience and influenced their ability to respond and recover. The purpose of this initiative was to identify actionable, cross-sector, people-centered improvements that support communities to recover and thrive when faced with disaster. The challenge arose as a group of organisations, including utility providers, banks, insurers, and community organisations, acknowledged that improving their own services would have limited impact on community wellbeing unless the other services people need are also improved and aligned. The research applied human-centred service design methods, typically applied to single products or services, to design a new way to understand a whole-of-community journey. Phase 1 of the research conducted deep contextual interviews with residents and small business owners impacted by the North Queensland Monsoon and qualitative data was analysed to produce community journey maps that detailed how individuals navigated essential services, such as accommodation, finance, health, and community. Phase 2 conducted interviews and focus groups with frontline workers who represented industries that provided essential services to assist the community. Data from Phase 1 and Phase 2 of the research was analysed and combined to generate a systems map that visualised the positive and negative impacts that occurred across the disaster response and recovery service ecosystem. Insights gained from the research has catalysed collective action to address future Australian disaster events. The case study outlines a transformative way for sectors and industries to rethink their corporate social responsibility activities towards a cross-sector partnership model that shares responsibility and approaches disaster response and recovery as a single service that can be designed to meet the needs of communities.

Keywords: corporate social responsibility, cross sector partnerships, disaster resilience, human-centred design, service design, systems change

Procedia PDF Downloads 148
5382 The Comparison of Community Home-Based Care for the Aged in Kishiwada, Japan and Hangzhou, China

Authors: Zijiao Chai, Wangming Li

Abstract:

Hangzhou is one of the cities with the most serious aging in China. Community home-based care for the aged is an important solution to old-age care in aging society. In this aspect, Europe, the United States and Japan are on the top in the world. As an East Asian country, Japan has similar cultural traditions in pension with China. So, there is much enlightenment China can get from Japan in the mode of community home-based care for the aged. This paper introduces the mode of community home-based care for the aged in Kishiwada, Japan and Hangzhou, China. Then compare the two modes in the aspects of insurance system for the aged, community service and facilities, support system and so on. Thereby the success experience of Kishiwada and weaknesses of Hangzhou are summarized. At last, the improvement strategy of facility plan and service mode of community home-based care for the aged in China are also proposed.

Keywords: community, comparison, elderly-oriented, home-based care for the aged, support system

Procedia PDF Downloads 509
5381 Teenagers in Conflict with Law: Exploratory Study about Psychic Suffering

Authors: Carolina Alcântara, Ileno Costa

Abstract:

This study had the objective to systemize the main psycho-social and socioeducational aspects that related with the psychic suffering of adolescents in conflict of law and freedom privation. This research wanted to verify the signals and symptoms identified trough themselves perceptions related to their condition of health/insanity. In a similar way, it was objectified to know the opinions of the ambient conditions of the institution the use of the currently available resources for Health Service and Educational Service. The methodological proposal is based on the quant-qualitative analysis of interviews half-structuralized carried through with 36 teenagers was using psychiatric medication continuously. The data had pointed the experiences of sleeplessness and nightmares, associates or not with experiences of loss of reality (hallucinations) had constituted the illness most frequent. The self-punishment behavior appeared at second place. With regard to the ambient factors, it was verified that institution had, in general way, guaranteed the physical integrity and the maintenance of the health. Amongst the current available resources of Health Service, the administration of anticonvulsivants, in association with other psychotropic drugs has been widely used. The school was viewed as important device of available in the institution. By means of the adolescent’s understanding who do not like to go to the school, they don’t disqualify the knowledge, in contrast, they wanted for knowledge, however, they were frustrated for not having their educational supplies adequately, affirming that the school is weak or they do not learn. Finally, among the possible conclusions guided for the Winnicott’s thought, it was observed that institution in analysis is a representative of the paternal function. However, to begin the self-cure process is necessary that formation of therapeutical bonds. The group of teachers is identified as the main tool of change.

Keywords: serious psychic suffering, adolescent in conflict with the law, delinquency, privation of freedom

Procedia PDF Downloads 233
5380 Enabling Enterprise Information System Interoperability: A Future Perspective

Authors: Mahdi Alkaeed, Adeel Ehsan

Abstract:

Enterprise information systems (EIS) act as the backbone of organizations that belong to different domains. These systems not only play a major role in the efficient usage of resources and time but also throw light on the future roadmap for the enterprise. In today's rapidly expanding world of business and technology, enterprise systems from various heterogenous environments have to exchange information at some point, be it within the same organization or between different organizations. This reality strengthens the importance of interoperability between these systems, which is one of the key enablers of systems collaboration. Both information technology infrastructure and business processes have to be aligned with each other to achieve this effect. This will be difficult to attain if traditional tightly coupled architecture is used. Instead, a more loosely coupled service-oriented architecture has to be used. That would enable an effective interoperability level between different EIS. This paper discusses and presents the current work that has been done in the field of EIS interoperability. Along the way, it also discusses the challenges, solutions to tackle those challenges presented in the studied literature, and limitations, if any.

Keywords: enterprise systems interoperability, collaboration and integration, service-based architecture, open system architecture

Procedia PDF Downloads 106
5379 The Impact of Sports Employees' of Perceptions of Organizational Climate and Organizational Trust on Work Motivation

Authors: Bilal Okudan, Omur F. Karakullukcu, Yusuf Can

Abstract:

Work motivation is one of the fundamental elements that determine the attitudes and performance of employees towards work. In this sense, work motivation depends not only on individual and occupational factors but also on employees' perception of organizational climate and organizational trust. Organizations that are aware of this have begun to do more research on work motivation in recent years to ensure that employees have the highest possible performance. In this framework of the purpose of this study is to examine the effect of sports employees' perceptions of organizational climate and organizational trust on work motivation. In the study, it has also been analyzed if there is any significant difference in the department of sports services’ employees’ organizational climate and organizational trust perception, and work motivation levels in terms of gender, age, duty status, year of service and level of education. 278 sports managers, who work in the department of sports service’s central and field organization at least as a chief in the manager position, have been chosen with random sampling method and they have voluntarily participated in the study. In the study, the organizational climate scale which was developed by Bilir (2005), organizational trusts scale developed by koksal (2012) and work motivation scale developed by Mottaz J. Clifford (1985) have been used as a data collection tool. The questionnaire form used as a data collection tool in the study includes a personal information form consisting of 5 questions; questioning gender, age, duty status, years of service and level of education. In the study, Pearson Correlation Analysis has been used for defining the correlation among organizational climate, organizational trust perceptions and work motivation levels in sports managers and regression analysis has been used to identify the effect of organizational climate and organizational trust on work motivation. T-test for binary grouping and ANOVA analysis have been used for more than binary groups in order to determine if there is any significant difference in the level of organizational climate, organizational trust perceptions and work motivations in terms of the participants’ duty status, year of service and level of education. According to the research results, it has been found that there is a positive correlation between the department of sports services’ employees’ organizational climate, organizational trust perceptions and work motivation levels. According to the results of the regression analysis; it is understood that the sports employees’ perception of organizational climate and organizational trust are two main factors which affects the perception of work motivation. Also, the results show that there is a significant difference in the level of organizational climate and organizational trust perceptions and work motivations of the department of sports services’ employees in terms of duty status, year of service, and level of education; however, the results reveal that there is no significant difference in terms of age groups and gender.

Keywords: sports manager, organizational climate, organizational trust, work motivation

Procedia PDF Downloads 236
5378 The Complementary Effect of Internal Control System and Whistleblowing Policy on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

Procedia PDF Downloads 74
5377 Methods Used to Perform Requirements Elicitation for Healthcare Software Development

Authors: Tang Jiacheng, Fang Tianyu, Liu Yicen, Xiang Xingzhou

Abstract:

The proportion of healthcare services is increasing throughout the globe. The convergence of mobile technology is driving new business opportunities, innovations in healthcare service delivery and the promise of a better life tomorrow for different populations with various healthcare needs. One of the most important phases for the combination of health care and mobile applications is to elicit requirements correctly. In this paper, four articles from different research directions with four topics on healthcare were detailed analyzed and summarized. We identified the underlying problems in guidance to develop mobile applications to provide healthcare service for Older adults, Women in menopause, Patients undergoing covid. These case studies cover several elicitation methods: survey, prototyping, focus group interview and questionnaire. And the effectiveness of these methods was analyzed along with the advantages and limitations of these methods, which is beneficial to adapt the elicitation methods for future software development process.

Keywords: healthcare, software requirement elicitation, mobile applications, prototyping, focus group interview

Procedia PDF Downloads 142
5376 Complementary Effect of Wistleblowing Policy and Internal Control System on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

Procedia PDF Downloads 68
5375 TeleEmergency Medicine: Transforming Acute Care through Virtual Technology

Authors: Ashley L. Freeman, Jessica D. Watkins

Abstract:

TeleEmergency Medicine (TeleEM) is an innovative approach leveraging virtual technology to deliver specialized emergency medical care across diverse healthcare settings, including internal acute care and critical access hospitals, remote patient monitoring, and nurse triage escalation, in addition to external emergency departments, skilled nursing facilities, and community health centers. TeleEM represents a significant advancement in the delivery of emergency medical care, providing healthcare professionals the capability to deliver expertise that closely mirrors in-person emergency medicine, exceeding geographical boundaries. Through qualitative research, the extension of timely, high-quality care has proven to address the critical needs of patients in remote and underserved areas. TeleEM’s service design allows for the expansion of existing services and the establishment of new ones in diverse geographic locations. This ensures that healthcare institutions can readily scale and adapt services to evolving community requirements by leveraging on-demand (non-scheduled) telemedicine visits through the deployment of multiple video solutions. In terms of financial management, TeleEM currently employs billing suppression and subscription models to enhance accessibility for a wide range of healthcare facilities. Plans are in motion to transition to a billing system routing charges through a third-party vendor, further enhancing financial management flexibility. To address state licensure concerns, a patient location verification process has been integrated through legal counsel and compliance authorities' guidance. The TeleEM workflow is designed to terminate if the patient is not physically located within licensed regions at the time of the virtual connection, alleviating legal uncertainties. A distinctive and pivotal feature of TeleEM is the introduction of the TeleEmergency Medicine Care Team Assistant (TeleCTA) role. TeleCTAs collaborate closely with TeleEM Physicians, leading to enhanced service activation, streamlined coordination, and workflow and data efficiencies. In the last year, more than 800 TeleEM sessions have been conducted, of which 680 were initiated by internal acute care and critical access hospitals, as evidenced by quantitative research. Without this service, many of these cases would have necessitated patient transfers. Barriers to success were examined through thorough medical record review and data analysis, which identified inaccuracies in documentation leading to activation delays, limitations in billing capabilities, and data distortion, as well as the intricacies of managing varying workflows and device setups. TeleEM represents a transformative advancement in emergency medical care that nurtures collaboration and innovation. Not only has advanced the delivery of emergency medicine care virtual technology through focus group participation with key stakeholders, rigorous attention to legal and financial considerations, and the implementation of robust documentation tools and the TeleCTA role, but it’s also set the stage for overcoming geographic limitations. TeleEM assumes a notable position in the field of telemedicine by enhancing patient outcomes and expanding access to emergency medical care while mitigating licensure risks and ensuring compliant billing.

Keywords: emergency medicine, TeleEM, rural healthcare, telemedicine

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5374 An Assessment of the Usage of Learner Centred Methods among Student Teachers of Federal College of Education Kontagora

Authors: Sadiq Habiba Alhaji

Abstract:

This is a descriptive survey design intended to determine the level of usage of the learner centred methods by student teachers of Federal College of Education Kontagora, Niger State, Nigeria. The study was guided by two null hypotheses formulated by the researcher. The population of the study are students of Federal College of Education, Kontagora. The Target Population consisted of one hundred Teaching practice students drawn from sciences, Arts, and humanities who were posted to various schools practicing different teaching methods. The student teachers were supervised using the checklist designed by the researcher to determine their level of usage of learner centred methods. Data collected was analysed using t test of independent variables. It was recommended that pre service and in service teachers should be equipped with the skills of using learner centred methods.

Keywords: assessment, usage, learner centred, methods, student teachers

Procedia PDF Downloads 83
5373 Achieving Environmentally Sustainable Supply Chain in Textile and Apparel Industries

Authors: Faisal Bin Alam

Abstract:

Most of the manufacturing entities cause negative footprint to nature that demand due attention. Textile industries have one of the longest supply chains and bear the liability of significant environmental impact to our planet. Issues of environmental safety, scarcity of energy and resources, and demand for eco-friendly products have driven research to search for safe and suitable alternatives in apparel processing. Consumer awareness, increased pressure from fashion brands and actions from local legislative authorities have somewhat been able to improve the practices. Objective of this paper is to reveal the best selection of raw materials and methods of production, taking environmental sustainability into account. Methodology used in this study is exploratory in nature based on personal experience, field visits in the factories of Bangladesh and secondary sources. Findings are limited to exploring better alternatives to conventional operations of a Readymade Garment manufacturing, from fibre selection to final product delivery, therefore showing some ways of achieving greener environment in the supply chain of a clothing industry.

Keywords: textile and apparel, environmental sustainability, supply chain, production, clothing

Procedia PDF Downloads 133
5372 Design of Effective Decoupling Point in Build-To-Order Systems: Focusing on Trade-Off Relation between Order-To-Delivery Lead Time and Work in Progress

Authors: Zhiyong Li, Hiroshi Katayama

Abstract:

Since 1990s, e-commerce and internet business have been grown gradually over the word and customers tend to express their demand attributes in terms of specification requirement on parts, component, product structure etc. This paper deals with designing effective decoupling points for build to order systems under e-commerce environment, which can be realized through tradeoff relation analysis between two major criteria, customer order lead time and value of work in progress. These KPIs are critical for successful BTO business, namely time-based service effectiveness on coping with customer requirements for the first issue and cost effective ness with risk aversive operations for the second issue. Approach of this paper consists of investigation of successful business standing for BTO scheme, manufacturing model development of this scheme, quantitative evaluation of proposed models by calculation of two KPI values under various decoupling point distributions and discussion of the results brought by pattern of decoupling point distribution, where some cases provide the pareto optimum performances. To extract the relevant trade-off relation between considered KPIs among 2-dimensional resultant performance, useful logic developed by former research work, i.e. Katayama and Fonseca, is applied. Obtained characteristics are evaluated as effective information for managing BTO manufacturing businesses.

Keywords: build-to-order (BTO), decoupling point, e-commerce, order-to-delivery lead time (ODLT), work in progress (WIP)

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5371 Internal Corrosion Rupture of a 6-in Gas Line Pipe

Authors: Fadwa Jewilli

Abstract:

A sudden leak of a 6-inch gas line pipe after being in service for one year was observed. The pipe had been designed to transport dry gas. The failure had taken place in 6 o’clock position at the stage discharge of the flow process. Laboratory investigations were conducted to find out the cause of the pipe rupture. Visual and metallographic observations confirmed that the pipe split was due to a crack initiated in circumferential and then turned into longitudinal direction. Sever wall thickness reduction was noticed on the internal pipe surface. Scanning electron microscopy observations at the fracture surface revealed features of ductile fracture mode. Corrosion product analysis showed the traces of iron carbonate and iron sulphate. The laboratory analysis resulted in the conclusion that the pipe failed due to the effect of wet fluid (condensate) caused severe wall thickness dissolution resulted in pipe could not stand the continuation at in-service working condition.

Keywords: gas line pipe, corrosion prediction ductile fracture, ductile fracture, failure analysis

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5370 Teaching Vietnamese as the Official Language for Indigenous Preschool Children in Lai Chau, Vietnam: Exploring Teachers' Beliefs about Second Language Acquisition

Authors: Thao Thi Vu, Libby Lee-Hammond, Andrew McConney

Abstract:

In Vietnam, the Vietnamese language is normally used as the language of instruction. The dominance of this language places children who have a different first language such as Indigenous children at a disadvantage when commencing school. This study explores preschool teachers’ beliefs about second language acquisition in Lai Chau provinces where is typical of highland provinces of Vietnam and the proportion of Indigenous minority groups in high. Data were collected from surveys with both closed-end questions and opened-end questions. The participants in this study were more than 200 public preschool teachers who come from eight different districts in Lai Chau. An analysis of quantitative data survey is presented to indicate several practical implications, such as the connection between teachers’ knowledge background that gained from their pre-service and in-service teacher education programs regarding second language teaching for Indigenous children and their practice. It also explains some factors that influence teachers’ beliefs and perspective about Indigenous children and pedagogies in their classes.

Keywords: indigenous children, learning Vietnamese, preschool, teachers’ beliefs

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5369 Corporate Societal Disclosure and Corporate Governance: A By-Contextual Analysis

Authors: Zineb Meniaoui, Fatma Zehri, Kamoussi Halioui

Abstract:

The amplified awareness of companies towards the social and environmental concerns has nowadays become a challenge for firms around the globe. Our study investigates the effects of corporate governance mechanisms on voluntarily social and environmental information disclosure in Canada and France. The study use the content analysis approach, applied on a total of 245 year-observation for the Canadian sample and 245 year-observation for the French sample from 2005 to 2011. Our results show a significant correlation between the board's independence, Corporate Social Responsibility (CSR) committee and expertise as well as the audit quality along with the extent of the social and environmental disclosure. The French firms are found disclosing more societal information than Canadian firms, which might be due to the stakeholders' pressure put on French companies to disclose such societal information.

Keywords: Canada, corporate governance, disclosure determinants , France, social and environmental disclosure

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5368 Privatization and Ensuring Accountability in the Provision of Essential Services: A Case of Water in South Africa

Authors: Odufu Ifakachukwu Clifford

Abstract:

Developing country governments are struggling to meet the basic needs and demands of citizens, especially so for the rural poor. With tightly constrained budgets, these governments have followed the lead of developed countries that have sought to restructure public service delivery through privatization, contracting out, public-private partnerships, and similar reforms. Such reforms in service delivery are generally welcomed when it is believed that private sector partners are better equipped to provide certain services than are governments. With respect to basic and essential services, however, a higher degree of uncertainty and apprehension exists as the focus shifts from simply minimizing the costs of delivering services to broadening access to all citizens. The constitution stipulates that everyone has the right to have access to sufficient food and water. Affordable and/or subsidized water, then, is not a privilege but a basic right of all citizens. Citizens elect political representatives to serve in office, with their sole mandate being to provide for the needs of the citizenry. As governments pass on some amount of responsibility for service delivery to private businesses, these governments must be able to exercise control in order to account to the people for the work done by private partners. This paper examines the legislative and policy frameworks as well as the environment within which PPPs take place in South Africa and the extent to which accountability can be strengthened in this environment. Within the aforementioned backdrop of PPPs and accountability, the constricted focus area of the paper aims to assess the extent to which the provision of clean and safe consumable water in South Africa is sustainable, cost-effective in terms of provision, and affordable to all.

Keywords: privatisation, accountability, essential services, government

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5367 The Optimization of TICSI in the Convergence Mechanism of Urban Water Management

Authors: M. Macchiaroli, L. Dolores, V. Pellecchia

Abstract:

With the recent Resolution n. 580/2019/R/idr, the Italian Regulatory Authority for Energy, Networks, and Environment (ARERA) for the Urban Water Management has introduced, for water managements characterized by persistent critical issues regarding the planning and organization of the service and the implementation of the necessary interventions for the improvement of infrastructures and management quality, a new mechanism for determining tariffs: the regulatory scheme of Convergence. The aim of this regulatory scheme is the overcoming of the Water Service Divided in order to improve the stability of the local institutional structures, technical quality, contractual quality, as well as in order to guarantee transparency elements for Users of the Service. Convergence scheme presupposes the identification of the cost items to be considered in the tariff in parametric terms, distinguishing three possible cases according to the type of historical data available to the Manager. The study, in particular, focuses on operations that have neither data on tariff revenues nor data on operating costs. In this case, the Manager's Constraint on Revenues (VRG) is estimated on the basis of a reference benchmark and becomes the starting point for defining the structure of the tariff classes, in compliance with the TICSI provisions (Integrated Text for tariff classes, ARERA's Resolution n. 665/2017/R/idr). The proposed model implements the recent studies on optimization models for the definition of tariff classes in compliance with the constraints dictated by TICSI in the application of the Convergence mechanism, proposing itself as a support tool for the Managers and the local water regulatory Authority in the decision-making process.

Keywords: decision-making process, economic evaluation of projects, optimizing tools, urban water management, water tariff

Procedia PDF Downloads 113
5366 Cellular Mobile Telecommunication GSM Radio Base Station Network Planning

Authors: Saeed Alzahrani, Yaser Miaji

Abstract:

The project involves the design and simulation of a Mobile Cellular Telecommunication Network using the software tool CelPlanner. The design is mainly concerned with Global System for Mobile Communications . The design and simulation of the network is done for a small part of the area allocated for us in the terrain area of Shreveport city .The project is concerned with designing a network that is cost effective and which also efficiently meets the required Grade of Service (GOS) AND Quality of Service (QOS).The expected outcome of this project is the design of a network that gives a good coverage for the area allocated to us with minimum co-channel interference and adjacent channel interference. The Handover and Traffic Handling Capacity should also be taken into consideration and should be good for the given area . The Traffic Handling Capacity of the network in a way decides whether the designed network is good or bad . The design also takes into consideration the topographical and morphological information.

Keywords: mobile communication, GSM, radio base station, network planning

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5365 A Model for Optimizing Inventory Replenishment and Shelf Space Management in Retail Industries

Authors: Nermine A. Harraz, Aliaa Abouali

Abstract:

The retail stores put up for sale multiple items while the spaces in the backroom and display areas constitute a scarce resource. Availability, volume, and location of the product displayed in the showroom influence the customer’s demand. Managing these operations individually will result in sub-optimal overall retail store’s profit; therefore, a non-linear integer programming model (NLIP) is developed to determine the inventory replenishment and shelf space allocation decisions that together maximize the retailer’s profit under shelf space and backroom storage constraints taking into consideration that the demand rate is positively dependent on the amount and location of items displayed in the showroom. The developed model is solved using LINGO® software. The NLIP model is implemented in a real world case study in a large retail outlet providing a large variety of products. The proposed model is validated and shows logical results when using the experimental data collected from the market.

Keywords: retailing management, inventory replenishment, shelf space allocation, showroom, backroom

Procedia PDF Downloads 347