Search results for: pipeline integrity management

Authors: Syed Khurram Mahmud, Athar Naveed, Shoaib Arif

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Beamforming is a signal processing technique extensively utilized in wireless communications and radars for desired signal intensification and interference signal minimization through spatial selectivity. In this paper, we present a method for calculation of optimal weight vectors for smart antenna array, to achieve a directive pattern during transmission and selective reception in interference prone environment. In proposed scheme, Mutual Information (MI) extrema are evaluated through an energy constrained objective function, which is based on a-priori information of interference source and desired array factor. Signal to Interference plus Noise Ratio (SINR) performance is evaluated for both transmission and reception. In our scheme, MI is presented as an index to identify trade-off between information gain, SINR, illumination time and spatial selectivity in an energy constrained optimization problem. The employed method yields lesser computational complexity, which is presented through comparative analysis with conventional methods in vogue. MI based beamforming offers enhancement of signal integrity in degraded environment while reducing computational intricacy and correlating key performance indicators.

Keywords: beamforming, interference, mutual information, wireless communications

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Authors: Maciej Kozlowski, Agnieszka Piotrowska-Piatek

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Purpose: This article analyses the most important financial participation programmes (FPP) in Poland to show the relationship between the programmes applied and the socio-economic results of enterprises and assesses the impact of participation on these results and the impact of selected factors on the introduction of FPP. Methodology: The research has been based on a questionnaire answered by senior management of listed Polish companies that had at least one out of three major FPPs in operation, namely share ownership, profit-sharing, or a stock option scheme. Findings: The results of the empirical study conducted indicate the existence of some peculiar relationships. The vast majority of schemes in Polish public companies are aimed at the participation of the management personnel; these programmes are narrow-based (only for management) and rather hermetic, with a high concentration of stocks or shares in the hands of the management. Conclusion: FPPs generally have a positive influence on enterprise functioning. However, the effects are more social than economic (no significant economic improvement after programme implementation). The paper contributes to the debate about financial participation and suggests actions to popularize these programmes on a wider scale.

Keywords: financial participation, profit sharing, stock options, worker attitude, worker ownership

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Authors: Monette S. De Castro, Veneranda A. Magpantay, Christine B. Adiova, Mark D. Arboleda

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One-hundred-layer chicken farmers were randomly selected and interviewed using structured questionnaires to assess the production system and management practices in layer chicken farms. The respondents belonged to the commercial scale operation. Results showed that the predominant rearing and housing systems were intensive/complete confinement and open-sided, while slatted was the common type of flooring used during the brood-grow period. Dekalb and Lohmann were the common chicken layer strains reared by farmers. The majority of commercial chicken layer farms preferred ready-to-lay (RTL) pullets as their replacement stocks. Selling was the easiest way for farmers to dispose of and utilize poultry manure, while veterinary waste and mortality were disposed of in pits. Biosecurity practices employed by the farmers conformed with the ASEAN Biosecurity Management Manual for Commercial Poultry Farming. Flies and odor were the major problems in most layer farms that are associated with their farm wastes. Therefore, the application of new technologies and husbandry practices through training and actual demonstrations could be implemented to further improve the layer chicken raising in the province.

Keywords: layer chicken farms, marketing, production system, waste management

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Authors: Anand Prakash Dwivedi, Sounak Kumar Choudhury

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Electric Discharge Machining (EDM) is a well-established and one of the most primitive unconventional manufacturing processes, that is used world-wide for the machining of geometrically complex or hard and electrically conductive materials which are extremely difficult to cut by any other conventional machining process. One of the major flaws, over all its advantages, is its very slow Material Removal Rate (MRR). In order to eradicate this slow machining rate, various researchers have proposed various methods like; providing rotational motion to the tool or work-piece or to both, mixing of conducting additives (such as SiC, Cr, Al, graphite etc) powders in the dielectric, providing vibrations to the tool or work-piece or to both etc. Present work is a comparative study of Rotational and Stationary Tool EDM, which deals with providing rotational motion to the copper tool for the machining of AISI D3 Tool Steel and the results have been compared with stationary tool EDM. It has been found that the tool rotation substantially increases the MRR up to 28%. The average surface finish increases around 9-10% by using the rotational tool EDM. The average tool wear increment is observed to be around 19% due to the tool rotation. Apart from this, the present work also focusses on the recast layer analysis, which are being re-deposited on the work-piece surface during the operation. The recast layer thickness is less in case of Rotational EDM and more for Stationary Tool EDM. Moreover, the cracking on the re-casted surface is also more for stationary tool EDM as compared with the rotational EDM.

Keywords: EDM, MRR, Ra, TWR

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Authors: Zareen Shahid

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Rapid increase in population has resulted in uncontrolled and unplanned growth of metropolitan cities in Pakistan. Pakistan is facing unprecedented challenges of acute housing shortages, unhealthy living conditions and a non-existent or dilapidated infrastructure across the country. The government of Pakistan has also failed to devise a comprehensive and long-term strategy to cope with the problem of housing and better infrastructure development and management that has resulted in congestion, overcrowding and deterioration of environment in cities. On the other hand public has developed intense faith upon Defence Housing Authority (DHA) Lahore. This research paper is about to observe the difference in residential estate development and services provided by DHA Lahore. This paper attempts to identify the factors which are contributing towards the success of DHA and recommend measures for improvement in public sector for betterment.

Keywords: residential estate, development and management, defence housing authority

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Authors: Gregor Bouville, Celine Schmidt

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This article presents a French case study on lean production drawing on a mixed method design which has received little attention in French management research-especially in French human resources research. The purpose is to show that using a mixed method approach in this particular case overstep the limitations of previous studies in lean production studies. The authors use the embedded design as a special articulation of mixed method to analyse and understand the effects of three organizational practices on job satisfaction and workers’ health. Results show that low scheduled autonomy, quality management, time constraint have deleterious effects on job satisfaction. Furthermore, these three practices have ambivalent effects on health work. Interest in the subjects of mixed method has been growing up among French health researchers and practioners, also recently among French management researchers. This study reinforces and refines how mixed methods may offer interesting perspectives in an integrated framework included human resources, management, and health fields. Finally, potentials benefits and limits for those interdisciplinary researches programs are discussed.

Keywords: lean production, mixed method, work organization practices, job satisfaction

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Authors: Lucian Pîslaru-Dănescu, George-Claudiu Zărnescu, Laurențiu Constantin Lipan, Rareș-Andrei Chihaia

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In recent years, the utilization of supercapacitors for energy storage (ES) devices that are designed for energy harvesting (EH) applications has increased substantially. The use of supercapacitors as energy storage devices in hybrid energy harvesting systems allows the miniaturization of electronic structures for energy storage. This study is concerned with the concept of energy management capacitors – supercapacitors and the new electronic structures for energy storage used for energy harvesting devices. Supercapacitors are low-voltage devices, and electronic overvoltage protection is needed for powering the source. The power management device that uses these proposed new electronic structures for energy storage is better than conventional electronic structures used for this purpose, like rechargeable batteries, supercapacitors, and hybrid systems. A hybrid energy harvesting system with energy storage management is able to simultaneously use several energy sources with recovery from the environment. The power management device uses a summing electronic block to combine the electric power obtained from piezoelectric composite plates and from a photovoltaic conversion system. Also, an overvoltage protection circuit used as a voltage detector and an improved concept of charging supercapacitors is presented. The piezoelectric composite plates are realized only by pressing two printed circuit boards together without damaging or prestressing the piezoceramic elements. The photovoltaic conversion system has the advantage that the modules are covered with glass plates with nanostructured film of ZnO with the role of anti-reflective coating and to improve the overall efficiency of the solar panels.

Keywords: supercapacitors, energy storage, electronic overvoltage protection, energy harvesting

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Authors: Kapil Khanna, Swee Kuik, Joowon Ban

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The current linear economic system is unsustainable due to its dependence on the uncontrolled exploitation of diminishing natural resources. The integration of business innovation and supply chain management has brought about the redesign of business processes through the implementation of a closed-loop approach. The circular economy (CE) offers a sustainable solution to improve business opportunities in the near future by following the principles of rejuvenation and reuse inspired by nature. Those business owners start to rethink and consider using waste as raw material to make new products for consumers. The implementation of CE helps organisations to incorporate new strategic plans for decreasing the use of virgin materials and nature resources. Supply chain partners that are geographically dispersed rely heavily on innovative approaches to support supply chain management. Presently, numerous studies have attempted to establish the concept of supply chain management (SCM) by integrating CE principles, which are commonly denoted as circular SCM. While many scholars have recognised the challenges of transitioning to CE, there is still a lack of consensus on business best practices that can facilitate companies in embracing CE across the supply chain. Hence, this paper strives to scrutinize the SCM practices utilised for CE, identify the obstacles, and recommend best practices that can enhance a company's ability to incorporate CE principles toward business innovation and supply chain performance. Further, the paper proposes future research in the field of using specific technologies such as artificial intelligence, Internet of Things, and blockchain as business innovation tools for supply chain management and CE adoption.

Keywords: business innovation, challenges, circular supply chain, supply chain management, technology

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Authors: A. Swetha

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This study aims to prioritize and explore critical risks in construction project assessment, employing the Weighted Average Index method and Principal Component Analysis (PCA). Through extensive literature review and expert interviews, project assessment risk factors were identified across Budget and Cost Management Risk, Schedule and Time Management Risk, Scope and Planning Risk, Safety and Regulatory Compliance Risk, Resource Management Risk, Communication and Stakeholder Management Risk, and Environmental and Sustainability Risk domains. A questionnaire was distributed to stakeholders involved in construction activities in Hyderabad, India, with 180 completed responses analyzed using the Weighted Average Index method to prioritize risk factors. Subsequently, PCA was used to understand relationships between these factors and uncover underlying patterns. Results highlighted dependencies on critical resources, inadequate risk assessment, cash flow constraints, and safety concerns as top priorities, while factors like currency exchange rate fluctuations and delayed information dissemination ranked lower but remained significant. These insights offer valuable guidance for stakeholders to mitigate risks effectively and enhance project outcomes. By adopting systematic risk assessment and management approaches, construction projects in Hyderabad and beyond can navigate challenges more efficiently, ensuring long-term viability and resilience.

Keywords: construction project assessment risk factor, risk prioritization, weighted average index, principal component analysis, project risk factors

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Authors: M. T. M. D. R. Perera, N. Senanayake

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Cotesia plutellae is a locally available larval parasitoid of diamondback moth, Plutella xylostella, which can be used to manage P. xylostella in the field in an integrated pest management strategy. A study was undertaken to find out the best time of releasing C. plutellae for effective management of P. xylostella using three release times; 2, 3 and 4 weeks after transplanting of cabbage in farmer’s fields at Marassana in Kandy District, Sri Lanka, during Yala 2014 and 2015 seasons. Results revealed that the percentage mean values of parasitization in Yala 2015, was significantly high; 69.47 and 43.85, when introduced at 2 and 3 weeks after transplanting respectively and significantly low 23.31, when released at 4 weeks after transplanting. It is therefore evident that the parasitoid release should be done before 3 weeks, preferably at 2 weeks after transplanting of cabbage in the field. The highest percentage parasitism achieved was 83.90 at 2 weeks after transplanting in Yala 2015 and the lowest being 18.85 and 12.00% at 4 weeks after transplanting in Yala 2014 and 2015 respectively. Unparasitized larvae were able to maintain high P. xylostella populations up to harvest. Even though there is no yield advantage by using parasitoids for P. xylostella management, the cost incurred for insect pest management was greatly reduced compared to use of synthetic chemicals.

Keywords: cabbage, Cotesia plutellae, larval parasitoid, Plutella xylostella, time of release

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Authors: Sadia Suri Kashif, Raheeda Fatima, Maqsood Ahmed Khan

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Purpose of the study: The objective of this research was to determine the perception of Pakistani physicians (whether primary care, specialists or residents) in Karachi, being one of the largest and highly populated cities of Pakistan, regarding clinical approaches towards diet, exercise, and therapy in obese patients. This research determines their understanding of obesity and employability of obesity management in their daily practices. Research methodology: This is a questionnaire-based survey. A minimum of 300 questionnaires (N=300) were distributed and filled by practicing physicians in a random selection of medical setups in Karachi. Randomly 246 physicians responded to the survey. The survey tested their views regarding weight management, importance of general awareness and their strategies to control weight. Results: In the first part of survey the physicians responded to almost 66% regarding the seriousness of obesity management with advising diet modification, physical exercise and decreasing calorie intake; 57% failed to employ Body Mass Index and Waist Hip Ratio as weight measurement tools in their daily practice; 50% disagreed on using pharmacotherapy as an option; 67% were not sure about the proper dosage and indication of anti-obesity medication while almost same disagreed on using surgical options for management of obesity; 83.3% physicians agreed on the increased obesity pandemic in Pakistan. Conclusion: The findings indicate that there is a gap between awareness and knowledge among Pakistani practicing physicians regarding pharmacotherapy for obesity. There is a need to frequently update latest guidelines to help manage this condition, which is becoming more prevalent in our country day by day. Physicians should be obligated to use updated knowledge for managing obesity.

Keywords: obesity, physicians, BMI, weight management, obesity awareness

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Authors: Jongtae Rhee, Sangkwon Han, Seungbin Ji, Junhyeong Park, Byeonghun Kim, Taekyung Kim, Byeonghyeon Jeon, Jiwoo Yang

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The shared kitchen is a concept that transfers the value of the sharing economy to the kitchen. It is a type of kitchen equipped with cooking facilities that allows multiple companies or chefs to share time and space and use it jointly. These shared kitchens provide economic benefits and convenience, such as reduced investment costs and rent, but also increase the risk of safety management, such as cross-contamination of food ingredients. Therefore, to manage the safety of food ingredients and finished products in a shared kitchen where several entities jointly use the kitchen and handle various types of food ingredients, it is critical to manage followings: the freshness of food ingredients, user hygiene and safety and cross-contamination of cooking equipment and facilities. In this study, it propose a machine learning-based system for hygiene safety and cross-contamination management, which are highly difficult to manage. User clothing management and user access management, which are most relevant to the hygiene and safety of shared kitchens, are solved through machine learning-based methodology, and cutting board usage management, which is most relevant to cross-contamination management, is implemented as an integrated safety management system based on artificial intelligence. First, to prevent cross-contamination of food ingredients, we use images collected through a real-time camera to determine whether the food ingredients match a given cutting board based on a real-time object detection model, YOLO v7. To manage the hygiene of user clothing, we use a camera-based facial recognition model to recognize the user, and real-time object detection model to determine whether a sanitary hat and mask are worn. In addition, to manage access for users qualified to enter the shared kitchen, we utilize machine learning based signature recognition module. By comparing the pairwise distance between the contract signature and the signature at the time of entrance to the shared kitchen, access permission is determined through a pre-trained signature verification model. These machine learning-based safety management tasks are integrated into a single information system, and each result is managed in an integrated database. Through this, users are warned of safety dangers through the tablet PC installed in the shared kitchen, and managers can track the cause of the sanitary and safety accidents. As a result of system integration analysis, real-time safety management services can be continuously provided by artificial intelligence, and machine learning-based methodologies are used for integrated safety management of shared kitchens that allows dynamic contracts among various users. By solving this problem, we were able to secure the feasibility and safety of the shared kitchen business.

Keywords: artificial intelligence, food safety, information system, safety management, shared kitchen

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Authors: Abdul Salim Amin

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This paper focuses on how judiciaries in post-conflict society gain legitimacy through reformation. Legitimacy plays a pivotal role in shaping peoples’ behavior to submit to the law and verifies the rightfulness of an organ for taking binding decisions. Among various dynamics, judicial independence, access to justice and behavioral changes of the judicial officials broadly contribute in legitimation of judiciary in general, and the court in particular. Increasing the independence of judiciary through reform limits the interference of governmental branches in judicial issues and protects basic rights of the citizens. Judicial independence does not only matter in institutional terms, individual independence also influences the impartiality and integrity of judges, which can be increased through education and better administration of justice. Finally, access to justice as an intertwined concept both at the legal and moral spectrum of judicial reform avails justice to the citizen and increases the level of public trust and confidence. Efficient legal decisions on fostering such elements through holistic reform create a rule of law atmosphere. Citizens do not accept illegitimate judiciary and do not trust its decisions. Lack of such tolerance and confidence deters the rule of law and, thus, undermines the democratic development of a society.

Keywords: legitimacy, judicial reform, judicial independence, access to justice, legal training, informal justice, rule of law

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Authors: Tomy Prihananto, Damar Apri Sudarmadi

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Indonesia recognizes the right to privacy as a human right. Indonesia provides legal protection against data management activities because the protection of personal data is a part of human rights. This paper aims to describe the arrangement of data management and data management in Indonesia. This paper is a descriptive research with qualitative approach and collecting data from literature study. Results of this paper are comprehensive arrangement of data that have been set up as a technical requirement of data protection by encryption methods. Arrangements on encryption and protection of personal data are mutually reinforcing arrangements in the protection of personal data. Indonesia has two important and immediately enacted laws that provide protection for the privacy of information that is part of human rights.

Keywords: Indonesia, protection, personal data, privacy, human rights, encryption

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Authors: Kawinphat Lertpongmanee

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The purposes of this study were (1) investigate the English language learning motivation and the attainment of their English proficiency, (2) to find out how motivation and motivational variables of the high and low proficiency subjects are related to their English proficiency. The respondents were 80 fourth-year from Faculty of Management Sciences students in Rajabhat Suansunadha University. The instruments used for data collection were questionnaires. The statistically analyzed by using the SPSS program for frequency, percentage, arithmetic mean, standard deviation (SD), t-test, one-way analysis of variance (ANOVA), and Pearson correlation coefficient. The findings of this study are summarized as there was a significant difference in overall motivation between high and low proficiency groups of subjects at .05 (p < .05), but not in overall motivational variables. Additionally, the high proficiency group had a significantly higher level of intrinsic motivation than did the low proficiency group at .05 (p < .05).

Keywords: English language proficiency, faculty of management sciences, motivation factors, proficiency subjects

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Authors: Mohamad Reza Asariha

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Crises are an integral part of social life, and their diversity is increasing day by day. Every aspect of life for humans involves a crisis, and these crises are becoming more varied over time. In times of crisis, the media has a special responsibility to inform the public and raise awareness of the situation. The public can be calmed by the media and inspired to take positive action or vice versa; the media can terrorize the public and cause mayhem. Media are regarded as one of the most significant forms of communication in the information age. Media plays an important role in different stages of crises. Before a crisis occurs, they can prevent the spread of the crisis and reduce its losses by warning about the consequences. At the time of the crisis, they can minimize the crisis by creating a scientific and rational atmosphere, or as mediators between the crisis agents and the interest groups, they can minimize the political clashes and be effective in attracting and participating the audience in crisis management. There is widespread access to the media, so it has a significant role in moderating and changing public opinion.

Keywords: media, crisis, crisis communication, crisis management, emergency situations

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Authors: Dora Martins, Susana Silva, Cândida Silva

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Human Resources Management (HRM) has been recognized by academics and practitioners as an important element in organizations. Therefore, this paper explores the best practices of HRM and seeks to understand the level of participation in the development of these practices by human resources managers in the hospitality industry and compare it with other industries. Thus, the study compared the HRM practices of companies in the hospitality sector with HRM practices of companies in other sectors, and identifies the main differences between their HRM practices. The results show that the most frequent HRM practices in all companies, independently of its sector of activity, are hiring and training. When comparing hospitality sector with other sectors of activity, some differences were noticed, namely in the adoption of the practices of communication and information sharing, and of recruitment and selection. According to these results, the paper discusses the major theoretical and practical implications. Suggestions for future research are also presented.

Keywords: exploratory study, human resources management practices, human resources manager, hospitality companies, Portuguese companies

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Authors: Malani Herath, Sohan Wijesekera, Jagath Munasingha

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The impact of recent floods become significant, and the extraordinary flood events cause considerable damage to lives, properties, environment and negatively affect the whole development of Colombo urban region. Even though the Colombo urban region experiences recurrent flood impacts, several spatial planning interventions have been taken from time to time since early 20th century. All past plans have adopted a traditional approach to flood management, using infrastructural measures to reduce the chance of flooding together with rigid planning regulations. The existing flood risk management practices do not operate to be acceptable by the local community particular the urban poor. Researchers have constantly reported the differences in estimations of flood risk, priorities, concerns of experts and the local community. Risk-based decision making in flood management is not only a matter of technical facts; it has a significant bearing on how flood risk is viewed by local community and individuals. Moreover, sustainable flood management is an integrated approach, which highlights joint actions of experts and community. This indicates the necessity of further societal discussion on the acceptable level of flood risk indicators to prioritize and identify the appropriate flood management measures in Colombo. The understanding and evaluation of flood risk by local people are important to integrate in the decision-making process. This research questioned about the gap between the acceptable level of flood risk to spatial planners and to the local communities in Colombo. A comprehensive literature review was conducted to prepare a framework to analyze the public perception in Colombo. This research work identifies the factors that affect the variation of flood risk and acceptable levels to both local community and planning authorities.

Keywords: Colombo basin, public perception, urban flood risk, multi-criteria analysis

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Authors: Hozaifa Zaki, Ghada Soliman

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In this paper, we introduced an approach for Automated Dotted Arabic Expiration Date Extraction using Optimized Convolutional Autoencoder (ARABEX) with bidirectional LSTM. This approach is used for translating the Arabic dot-matrix expiration dates into their corresponding filled-in dates. A custom lightweight Convolutional Recurrent Neural Network (CRNN) model is then employed to extract the expiration dates. Due to the lack of available dataset images for the Arabic dot-matrix expiration date, we generated synthetic images by creating an Arabic dot-matrix True Type Font (TTF) matrix to address this limitation. Our model was trained on a realistic synthetic dataset of 3287 images, covering the period from 2019 to 2027, represented in the format of yyyy/mm/dd. We then trained our custom CRNN model using the generated synthetic images to assess the performance of our model (ARABEX) by extracting expiration dates from the translated images. Our proposed approach achieved an accuracy of 99.4% on the test dataset of 658 images, while also achieving a Structural Similarity Index (SSIM) of 0.46 for image translation on our dataset. The ARABEX approach demonstrates its ability to be applied to various downstream learning tasks, including image translation and reconstruction. Moreover, this pipeline (ARABEX+CRNN) can be seamlessly integrated into automated sorting systems to extract expiry dates and sort products accordingly during the manufacturing stage. By eliminating the need for manual entry of expiration dates, which can be time-consuming and inefficient for merchants, our approach offers significant results in terms of efficiency and accuracy for Arabic dot-matrix expiration date recognition.

Keywords: computer vision, deep learning, image processing, character recognition

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Authors: Mohammad H. Yarmohammadian, Masoud Ferdosi, Abbas Haghshenas, Fatemeh Rezaei

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Surgical procedures aim at preserving human life and improving quality of their life. However, there are many potential risk sources that can cause serious harm to patients. For centuries, managers believed that technical competence of a surgeon is the only key to a successful surgery. But over the past decade, risks are considered in terms of process-based safety procedures, teamwork and inter departmental communication. Aims: This study aims to determine how the process- biased surgical risk management should be done in terms of project management tool named ABS (Activity Breakdown Structure). Settings and Design: This study was conducted in two stages. First, literature review and meeting with professors was done to determine principles and framework of surgical risk management. Next, responsible teams for surgical patient journey were involved in following meeting to develop the process- biased surgical risk management. Methods and Material: This study is a qualitative research in which focus groups with the inductive approach is used. Sampling was performed to achieve representativeness through intensity sampling biased on experience and seniority. Analysis Method used: context analysis of interviews and consensus themes extracted from FDG meetings discussion was the analysis tool. Results: we developed the patient journey process in 5 main phases, 24 activities and 108 tasks. Then, responsible teams, transposition and allocated places for performing determined. Some activities and tasks themes were repeated in each phases like patient identification and records review because of their importance. Conclusions: Risk management of surgical departments is significant as this facility is the hospital’s largest cost and revenue center. Good communication between surgical team and other clinical teams outside surgery department through process- biased perspective could improve safety of patient under this procedure.

Keywords: risk management, activity breakdown structure (ABS), surgical department, medical sciences

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Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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Authors: Zaiton Osman, Phang Ing, Azaze Azizi Abd Adis, Izyanti Awg Razli, Mohd Rizwan Abd Majid, Rosle Mohidin

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This study is conducted to investigate the level of financial literacy among students taking Financial Management and Banking in Universiti Malaysia Sabah, Malaysia. Students are asked to answer basic financial literacy questions in their first class before study commence and the similar questions were given in their final week of study (after 14 weeks of study duration). The comparison on their level of financial literacy will be examined. This study is expected to yields the following findings; firstly, comparison of the level of financial literacy 'before and after' courses in finance being introduced can be revealed. Secondly, it will provide suggestion on improving the standard of teaching and learning in financial management and banking courses and lastly it will help in identifying financial courses that are important in improving the level of financial literacy among students in Malaysia.

Keywords: financial literacy, university students, personal financial planning, business and management engineering

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Authors: Wilfred Fritz

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The accreditation process of engineering degree programmes is based on various reports evaluated by the relevant governing bodies of the institution of higher education. One of the aforementioned reports for the accreditation process is a self-assessment report which is to be completed by the applying institution. This paper seeks to emphasise the importance of analysis of internal quality management systems and self-examination processes in the engineering accreditation processes. A description of how the programme fulfils the criteria should be given. Relevant stakeholders all need to contribute in the writing and structuring of the self-assessment report. The last step is to gather evidence in the form of supporting documentation. In conclusion, the paper also identifies learning outcomes in a case study in seeking accreditation from an international relevant professional body.

Keywords: accreditation, governing bodies, self-assessment report, quality management

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Authors: Mohammed Sani Abdulai

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Ghana’s Public Financial Management reforms have been going on for some two decades now (1997/98 to 2017/18). Given this long period of reforms, Ghana in 2019 is putting together both a Public Financial Management (PFM) strategy and a Ghana Integrated Financial Management Information System (GIFMIS) strategy for the next 5-years (2020-2024). The primary aim of these dual strategies is assisting the country in moving beyond reforms to consolidation and sustainability. In this paper we, first, examined the evolution of Ghana’s PFM reforms. We, secondly, reviewed the legal and institutional reforms undertaken to strengthen the country’s key PFM institutions. Thirdly, we summarized the strengths and weaknesses identified by the 2018 Public Expenditure and Financial Accountability (PEFA) assessment of Ghana’s PFM system relating to its macro-fiscal framework, budget preparation and approval, budget execution, accounting and fiscal reporting as well as external scrutiny and audit. We, finally, considered what the country should be doing to achieve its intended goal of PFM consolidation and sustainability. Using a qualitative method of review and analysis of existing documents, we, through this paper, brought to the fore the lessons that could be learnt by other developing countries from Ghana’s PFM reforms experiences. These lessons included the need to: (a) undergird any PFM reform with a comprehensive PFM reform strategy; (b) undertake a legal and institutional reforms of the key PFM institutions; (c) assess the strengths and weaknesses of those reforms using PFM performance evaluation tools such as PEFA framework; and (d) move beyond reforms to consolidation and sustainability.

Keywords: public financial management, public expenditure and financial accountability, reforms, consolidation, sustainability

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Authors: Darshana Rathod, Kirtikumar Rathod, Kamlesh Kumari, Abhilasha Motghare

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Background and Aims: Hypospadias is one of the common congenital anomalies in males. Various modalities are used for pain management, including caudal, penile, pudendal, ring blocks, and systemic analgesics. There has yet to be a consensus regarding the most effective and safe analgesic method for controlling pain in these children. We planned this study to determine our institute's pain management practices for hypospadias surgeries. Material and Methods: This retrospective cohort study reviewed 150 children with hypospadias undergoing surgery from January 2020 to December 2023. Data regarding the mode of pain management, postoperative opioid requirement, PACU discharge, and complications was collected from the records. Results: For postoperative pain, 33 (22%) children received caudal block, 60 (40%) penile block, and 57 (38%) were managed by intravenous analgesics. A significant difference was found in the three groups, with the IV analgesic group requiring significantly higher opioid boluses in PACU [43 (75.4%) required two boluses (p < 0.05)]. The difference in PACU discharge time among the three groups was statistically significant (p< 0.05), with IV analgesics groups having the highest (55 mins [47, 60]), the Caudal group at 35mins (30, 40), and the dorsal penile block group at 35mins (25, 40). There was no significant difference in complications like edema, meatal stenosis, urethra-cutaneous fistula, or wound dehiscence among all three groups. Conclusion: Intravenous analgesics and regional blocks like caudal and penile blocks are the common pain management modalities in our institute. The regional blocks are effective in managing pain in the postoperative period and are not significantly associated with complications.

Keywords: caudal block, hypospadias, pain management, penile block

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Authors: Mei-Fang Wu, Shu-Li Wang, Tsung-Yueh Lu, Feng-Tsung Cheng

Abstract:

Strengthening core competitiveness is the main goal of enterprises in a fierce competitive environment. Accurate cost information is a great help for managers in dealing with operation strategies. This paper establishes a profitability management mechanism that applies the Activity-Based Benefit approach (ABBA) to solve the profitability for each customer from the market. ABBA provides financial and non-financial information for the operation, but also indicates what resources have expired in the operational process. The customer profit management model shows the level of profitability of each customer for the company. The empirical data were gathered from a case company operating in the leather industry in Taiwan. The research findings indicate that 30% of customers create little profit for the company as a result of asking for over 5% of sales discounts. Those customers ask for sales discount because of color differences of leather products. This paper provides a customer’s profitability evaluation mechanism to help enterprises to greatly improve operating effectiveness and promote operational activity efficiency and overall operation profitability.

Keywords: activity-based benefit approach, customer profit analysis, leather industry, profitability management mechanism

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Authors: David Alejandro Lazo-Vasquez, Jorge Luis Balino

Abstract:

In the petroleum industry, multiphase flow occurs when oil, gas, and water are transported in the same pipe through large pipeline systems. The flow can take different patterns depending on parameters like fluid velocities, pipe diameter, pipe inclination, and fluid properties. Mainly, intermittent flow is produced by the natural propagation of short and long waves, according to the Kelvin-Helmholtz Stability Theory. To model stratified flow and the onset of intermittent flow, it is crucial to have knowledge of short and long waves behavior. The two-fluid model, frequently employed for characterizing multiphase systems, becomes ill-posed for high liquid and gas velocities and large inclination angles, for short waves can develop infinite growth rates. We are interested in focusing attention on long-wave instability, which leads to the production of roll waves that may grow and result in the transition from stratified flow to intermittent flow. In this study, global and local linear stability analyses for dynamic and kinematic stability criteria predict the regions of stability of the flow for different pipe inclinations and fluid velocities in regularized and non-regularized systems, concurrently. It was possible to distinguish when: wave growth rates are absolutely bounded (stable stratified smooth flow), waves have finite growth rates (unstable stratified wavy flow), and when the equation system becomes elliptic and hyperbolization is needed. In order to bound short wave growth rates and regularize the equation system, we incorporated some lower and higher-order terms like interfacial drag and surface tension, respectively.

Keywords: linear stability analysis, multiphase flow, onset of slugging, two-fluid model regularization

Procedia PDF Downloads 135

Authors: Ana Julia Acevedo Urquiaga, Jose A. Acevedo Suarez, Ana Julia Urquiaga Rodriguez, Neyfe Sablon Cossio

Abstract:

Despite the progress made in logistics and supply chains fields, it is unavoidable the development of business models that use efficiently information to facilitate the integrated logistics flows management between partners. Collaborative management is an important tool for materializing the cooperation between companies, as a way to achieve the supply chain efficiency and effectiveness. The first face of this research was a comprehensive analysis of the collaborative planning on the Cuban companies. It is evident that they have difficulties in supply chains planning where production, supplies and replenishment planning are independent tasks, as well as logistics and distribution operations. Large inventories generate serious financial and organizational problems for entities, demanding increasing levels of working capital that cannot be financed. Problems were found in the efficient application of Information and Communication Technology on business management. The general objective of this work is to develop a methodology that allows the deployment of a planning and control system in a coordinated way on the medicine’s logistics system in Cuba. To achieve these objectives, several mechanisms of supply chain coordination, mathematical programming models, and other management techniques were analyzed to meet the requirements of collaborative logistics management in Cuba. One of the findings is the practical and theoretical inadequacies of the studied models to solve the current situation of the Cuban logistics systems management. To contribute to the tactical-operative management of logistics, the Collaborative Logistics Flow Management Model (CLFMM) is proposed as a tool for the balance of cycles, capacities, and inventories, always to meet the final customers’ demands in correspondence with the service level expected by these. The CLFMM has as center the supply chain planning and control system as a unique information system, which acts on the processes network. The development of the model is based on the empirical methods of analysis-synthesis and the study cases. Other finding is the demonstration of the use of a single information system to support the supply chain logistics management, allows determining the deadlines and quantities required in each process. This ensures that medications are always available to patients and there are no faults that put the population's health at risk. The simulation of planning and control with the CLFMM in medicines such as dipyrone and chlordiazepoxide, during 5 months of 2017, permitted to take measures to adjust the logistic flow, eliminate delayed processes and avoid shortages of the medicines studied. As a result, the logistics cycle efficiency can be increased to 91%, the inventory rotation would increase, and this results in a release of financial resources.

Keywords: collaborative management, medicine logistic system, supply chain planning, tactical-operative planning

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Authors: Nadhir Al-Ansari, Ammar A. Ali, Sven Knutsson

Abstract:

Iraq is located in the Middle East. It covers an area of 433,970 square kilometres populated by about 32 million inhabitants. Iraq greatly relies in its water resources on the Tigris and Euphrates Rivers. Recently, Iraq is suffering from water shortage problems. This is due to external and internal factors. The former includes global warming and water resources policies of neighbouring countries while the latter includes mismanagement of its water resources. The supply and demand are predicted to be 43 and 66.8 Billion Cubic Meters (BCM) respectively in 2015, while in 2025 it will be 17.61 and 77 BCM respectively. In addition, future prediction suggests that Tigris and Euphrates Rivers will be completely dry in 2040. To overcome this problem, prudent water management policies are to be adopted. This includes Strategic Water Management Vision, development of irrigation techniques, reduction of water losses, use of non-conventional water resources and research and development planning.

Keywords: Iraq, Tigris River, Euphrates River, water scarcity, water resources management

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Authors: Victor Emery David Jr, Md S. Hossain

Abstract:

Sewage sludge management has been a problem faced by most developing cities as in the case of Monrovia. The management of sewage sludge in Monrovia is still in its infant stage. The city is still struggling with poor sanitation, clogged pipes, shortage of septic tanks, lack of resources/human capacity, inadequate treatment facilities, open defecation, the absence of clear guidelines, etc. The rapid urban population growth of Monrovia has severely stressed Monrovia’s marginally functional urban WSS system caused by the civil conflict which led to break down in many sectors as well as infrastructure. The sewerage system which originally covered 17% of the population of Monrovia was down to serving about 7% because of bursts and blockages causing backflows in other areas. Prior to the Civil War, the average water production for Monrovia was about 68,000 m3/day but has now dropped to about 10,000 m3/day. Only small parts of Monrovia currently have direct access to the piped water supply while most areas depend on trucked water delivered to community collection points or household tanks, and/or on water from unprotected dug wells or hand pumps. There are only two functional treatment plants; The Fiamah Treatment plant and the White Plains Treatment Plant.

Keywords: Fiamah Treatment plant, management, Monrovia/Montserrado County, sewage, sludge

Procedia PDF Downloads 290