Search results for: management strategies
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 13803

Search results for: management strategies

11943 Diplomatic Public Relations Techniques for Official Recognition of Palestine State in Europe

Authors: Bilgehan Gultekin, Tuba Gultekin

Abstract:

Diplomatic public relations gives an ideal concept for recognition of palestine state in all over the europe. The first step of official recognition is approval of palestine state in international political organisations such as United Nations and Nato. So, diplomatic public relations provides a recognition process in communication scale. One of the aims of the study titled “Diplomatic Public Relations Techniques for Recognition of Palestine State in Europe” is to present some communication projects on diplomatic way. The study also aims at showing communication process at diplomatic level. The most important level of such kind of diplomacy is society based diplomacy. Moreover,The study provides a wider perspective that gives some creative diplomatic communication strategies for attracting society. To persuade the public for official recognition also is key element of this process. The study also finds new communication routes including persuasion techniques for society. All creative projects are supporting parts in original persuasive process of official recognition of Palestine.

Keywords: diplomatic public relations, diplomatic communication strategies, diplomatic communication, public relations

Procedia PDF Downloads 455
11942 The Quality of Management: A Leadership Maturity Model to Leverage Complexity

Authors: Marlene Kuhn, Franziska Schäfer, Heiner Otten

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Today´s production processes experience a constant increase in complexity paving new ways for progressive forms of leadership. In the customized production, individual customer requirements drive companies to adapt their manufacturing processes constantly while the pressure for smaller lot sizes, lower costs and faster lead times grows simultaneously. When production processes are becoming more dynamic and complex, the conventional quality management approaches show certain limitations. This paper gives an introduction to complexity science from a quality management perspective. By analyzing and evaluating different characteristics of complexity, the critical complexity parameters are identified and assessed. We found that the quality of leadership plays a crucial role when dealing with increasing complexity. Therefore, we developed a concept for qualitative leadership customized for the management within complex processes based on a maturity model. The maturity model was then applied in the industry to assess the leadership quality of several shop floor managers with a positive evaluation feedback. In result, the maturity model proved to be a sustainable approach to leverage the rising complexity in production processes more effectively.

Keywords: maturity model, process complexity, quality of leadership, quality management

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11941 Improving Diagnostic Accuracy of Ankle Syndesmosis Injuries: A Comparison of Traditional Radiographic Measurements and Computed Tomography-Based Measurements

Authors: Yasar Samet Gokceoglu, Ayse Nur Incesu, Furkan Okatar, Berk Nimetoglu, Serkan Bayram, Turgut Akgul

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Ankle syndesmosis injuries pose a significant challenge in orthopedic practice due to their potential for prolonged recovery and chronic ankle dysfunction. Accurate diagnosis and management of these injuries are essential for achieving optimal patient outcomes. The use of radiological methods, such as X-ray, computed tomography (CT), and magnetic resonance imaging (MRI), plays a vital role in the accurate diagnosis of syndesmosis injuries in the context of ankle fractures. Treatment options for ankle syndesmosis injuries vary, with surgical interventions such as screw fixation and suture-button implantation being commonly employed. The choice of treatment is influenced by the severity of the injury and the presence of associated fractures. Additionally, the mechanism of injury, such as pure syndesmosis injury or specific fracture types, can impact the stability and management of syndesmosis injuries. Ankle fractures with syndesmosis injury present a complex clinical scenario, requiring accurate diagnosis, appropriate reduction, and tailored management strategies. The interplay between the mechanism of injury, associated fractures, and treatment modalities significantly influences the outcomes of these challenging injuries. The long-term outcomes and patient satisfaction following ankle fractures with syndesmosis injury are crucial considerations in the field of orthopedics. Patient-reported outcome measures, such as the Foot and Ankle Outcome Score (FAOS), provide essential information about functional recovery and quality of life after these injuries. When diagnosing syndesmosis injuries, standard measurements, such as the medial clear space, tibiofibular overlap, tibiofibular clear space, anterior tibiofibular ratio (ATFR), and the anterior-posterior tibiofibular ratio (APTF), are assessed through radiographs and computed tomography (CT) scans. These parameters are critical in evaluating the presence and severity of syndesmosis injuries, enabling clinicians to choose the most appropriate treatment approach. Despite advancements in diagnostic imaging, challenges remain in accurately diagnosing and treating ankle syndesmosis injuries. Traditional diagnostic parameters, while beneficial, may not capture the full extent of the injury or provide sufficient information to guide therapeutic decisions. This gap highlights the need for exploring additional diagnostic parameters that could enhance the accuracy of syndesmosis injury diagnoses and inform treatment strategies more effectively. The primary goal of this research is to evaluate the usefulness of traditional radiographic measurements in comparison to new CT-based measurements for diagnosing ankle syndesmosis injuries. Specifically, this study aims to assess the accuracy of conventional parameters, including medial clear space, tibiofibular overlap, tibiofibular clear space, ATFR, and APTF, in contrast with the recently proposed CT-based measurements such as the delta and gamma angles. Moreover, the study intends to explore the relationship between these diagnostic parameters and functional outcomes, as measured by the Foot and Ankle Outcome Score (FAOS). Establishing a correlation between specific diagnostic measurements and FAOS scores will enable us to identify the most reliable predictors of functional recovery following syndesmosis injuries. This comparative analysis will provide valuable insights into the accuracy and dependability of CT-based measurements in diagnosing ankle syndesmosis injuries and their potential impact on predicting patient outcomes. The results of this study could greatly influence clinical practices by refining diagnostic criteria and optimizing treatment planning for patients with ankle syndesmosis injuries.

Keywords: ankle syndesmosis injury, diagnostic accuracy, computed tomography, radiographic measurements, Tibiofibular syndesmosis distance

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11940 Human Resource Management from Islamic Perspective

Authors: Qamar Ul Haq, Talat Hussain, Mufti Fahad Ahmed Qureshi

Abstract:

From the Islamic perspective, managing human resource meets various challenges, especially in the modern organizations. The adoption of Western practices in various aspects of management have caused gaps in justice, trustworthy, responsibility and other values of workers in Muslim countries. Thus, the interference of Islamic principles in human resource management (HRM) can be considered as a great solution for treating employees fairly and justly. This research aims to examine the level of Islamic practices in HRM, in which includes recruitment and selection, training and development, career development, performance management and rewards. The paper will analyze the relationships between HRM practices and organizational justice which focus on three elements, which are distributive justice, procedure justice and interactional justice. The data will be collected from selected Malaysian Government-Linked Company (GLC). Convenience sampling will be used to select the respondents for completing questionnaires. This conceptual paper essentially provides organizations with effective ways of understanding and implementing HRM by using Islamic principles. It also can be used as guidance for decision-making and day-today HR activities and will help organization to face uncertainties in the business world as well.

Keywords: human resource management, organizational justice, Islam, Islamic banking

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11939 Teachers' Gender-Counts a Lot: Impact of Teachers’ Gender on Students’ Score Achievement at Primary Level

Authors: Aqleem Fatimah

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The purpose of study was to find out the impact of teachers’ gender on students’ score achievement. Focusing on primary level’s teachers & students, a survey research was conducted by using convenient sampling technique. All the students of grade four (1500) and fifty-six teachers (equally divided by gender) from the 50 randomly selected coeducational schools from Lahore were taken as sample. The academic performance was operationalized using a t-test on standardized achievement tests of the students in language, science mathematics and social studies. In addition, all those gender based characteristics of teachers that count a lot in classroom interactions (taking Multi-grade classes, classroom strategies, feedback strategies and evaluation method) that influence students’ achievement were also analyzed by using a questionnaire and an observation schedule. The results of the study showed better academic achievement of students (girl &boy) of female teachers comparatively to the students of male teachers. Therefore, as the female teachers’ number lacks in Pakistan, the study suggests policy makers to seek guidelines to induct more specialized and professionally competent female teachers because their induction will prove highly beneficial for the betterment of students’ score achievement.

Keywords: gender, teacher, competency, score achievement

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11938 Knowledge Management in a Combined/Joint Environment

Authors: Cory Cannon

Abstract:

In the current era of shrinking budgets, increasing amounts of worldwide natural disasters, state and non-state initiated conflicts within the world. The response has involved multinational coalitions to conduct effective military operations. The need for a Knowledge Management strategy when developing these coalitions have been overlooked in the past and the need for developing these accords early on will save time and help shape the way information and knowledge are transferred from the staff and action officers of the coalition to the decision-makers in order to make timely decisions within an ever changing environment. The aim of this paper is to show how Knowledge Management has developed within the United States military and how the transformation of working within a Combined/ Joint environment in both the Middle East and the Far East has improved relations between members of the coalitions as well as being more effective as a military force. These same principles could be applied to multinational corporations when dealing with cultures and decision-making processes.

Keywords: civil-military, culture, joint environment, knowledge management

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11937 Change Management as a Critical Success Factor In E-Government initiatives

Authors: Mohammed Alassim

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In 2014, a UN survey stated that: "The greatest challenge to the adoption of whole-of government, which fundamentally rests on increased collaboration, is resistance to change among government actors". Change management has experienced both theoretically and practically many transformation over the years. When organizations have to implement radical changes, they have to encounter a plethora of issues which leads to ineffective or inefficient implementation of change in most cases. 70% of change projects fail because of human issues. It has been cited that” most studies still show a 60-70% failure rate for organizational change projects — a statistic that has stayed constant from the 1970’s to the present.”. E-government involves not just technical change but cultural, policy, social and organizational evolution. Managing change and overcoming resistance to change is seen as crucial in the success of E-government projects. Resistance can be from different levels in the organization (top management, middle management or employees at operational levels). There can be many reasons for resistance including fear of change and insecurity, lack of knowledge and absence of commitment from management to implement the change. The purpose of this study is to conduct in-depth research to understand the process of change and to identify the critical factors that have led to resistance from employees at different levels (top management, Middle management and operational employees) during e-government initiatives in the public sector in Saudi Arabia. The study is based on qualitative and empirical research methods conducted in the public sector in the Kingdom of Saudi Arabia. This research will use triangulation in data method (interview, group discussion and document review). This research will contribute significantly to knowledge in this field and will identify the measures that can be taken to reduce resistance to change, Upon analysis recommendations or model will be offered which can enable decision makers in public sector in Saudi Arabia how to plan, implement and evaluate change in e-government initiatives via change management strategy.

Keywords: change management, e-government, managing change, resistance to change

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11936 Using Seismic and GPS Data for Hazard Estimation in Some Active Regions in Egypt

Authors: Abdel-Monem Sayed Mohamed

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Egypt rapidly growing development is accompanied by increasing levels of standard living particular in its urban areas. However, there is a limited experience in quantifying the sources of risk management in Egypt and in designing efficient strategies to keep away serious impacts of earthquakes. From the historical point of view and recent instrumental records, there are some seismo-active regions in Egypt, where some significant earthquakes had occurred in different places. The special tectonic features in Egypt: Aswan, Greater Cairo, Red Sea and Sinai Peninsula regions are the territories of a high seismic risk, which have to be monitored by up-to date technologies. The investigations of the seismic events and interpretations led to evaluate the seismic hazard for disaster prevention and for the safety of the dense populated regions and the vital national projects as the High Dam. In addition to the monitoring of the recent crustal movements, the most powerful technique of satellite geodesy GPS are used where geodetic networks are covering such seismo-active regions. The results from the data sets are compared and combined in order to determine the main characteristics of the deformation and hazard estimation for specified regions. The final compiled output from the seismological and geodetic analysis threw lights upon the geodynamical regime of these seismo-active regions and put Aswan and Greater Cairo under the lowest class according to horizontal crustal strains classifications. This work will serve a basis for the development of so-called catastrophic models and can be further used for catastrophic risk management. Also, this work is trying to evaluate risk of large catastrophic losses within the important regions including the High Dam, strategic buildings and archeological sites. Studies on possible scenarios of earthquakes and losses are a critical issue for decision making in insurance as a part of mitigation measures.

Keywords: b-value, Gumbel distribution, seismic and GPS data, strain parameters

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11935 Supply Chain Control and Inventory Management in Garment Industry

Authors: Nisa Nur Duman, Sümeyya Kiliç

Abstract:

In global competition conditions, survival of the plants by obtaining competitive advantage relies on the effective usage of existing sources. By this way, the plants can minimize their costs without losing their quality. They also take advantage took advantage on their competitors and enlarge customer portfolio by increasing profit margins. Changing structure of market and customer demands also change the structure of the competition between companies. Furthermore, competition is not only between the companies. By this manner, supply chain and supply chain management get importance by considering company performances. Companies that want to survive, search the ways of decreasing costs and the ways of meeting customer expectations. One of the important tools for reaching these goals is inventory managemet. The best inventory management system is meeting the demands by considering plant goals.

Keywords: Supply chain, inventory management, apparel sector, garment industry

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11934 Development of Groundwater Management Model Using Groundwater Sustainability Index

Authors: S. S. Rwanga, J. M. Ndambuki, Y. Woyessa

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Development of a groundwater management model is an important step in the exploitation and management of any groundwater aquifer as it assists in the long-term sustainable planning of the resource. The current study was conducted in Central Limpopo province of South Africa with the overall objective of determining how much water can be withdrawn from the aquifer without producing nonreversible impacts on the groundwater quantity, hence developing a model which can sustainably protect the aquifer. The development was done through the computation of Groundwater Sustainability Index (GSI). Values of GSI close to unity and above indicated overexploitation. In this study, an index of 0.8 was considered as overexploitation. The results indicated that there is potential for higher abstraction rates compared to the current abstraction rates. GSI approach can be used in the management of groundwater aquifer to sustainably develop the resource and also provides water managers and policy makers with fundamental information on where future water developments can be carried out.

Keywords: development, groundwater, groundwater sustainability index, model

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11933 The Net as a Living Experience of Distance Motherhood within Italian Culture

Authors: C. Papapicco

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Motherhood is an existential human relationship that lasts for the whole life and is always interwoven with subjectivity and culture. As a result of the brain drain, the motherhood becomes motherhood at distance. Starting from the hypothesis that re-signification of the mother at distance practices is culturally relevant; the research aims to understand the experience of mother at a distance in order to extrapolate the strategies of management of the empty nest. Specifically, the research aims to evaluate the experience of a brain drain’s mother, who created a blog that intends to take care of other parents at a distance. Actually, the blog is the only artifact symbol of the Italian culture of motherhood at distance. In the research, a Netnographic Analysis of the blog mammedicervelliinfuga.com is offered with the aim of understanding if the online world becomes an opportunity to manage the role of mother at a distance. A narrative interview with the blog creator was conducted and then the texts were analyzed by means of a Diatextual Analysis approach. It emerged that the migration projects of talented children take on different meanings and representations for parents. Thus, it is shown that the blog becomes a new form of understanding and practicing motherhood at a distance.

Keywords: brain drain, diatextual analysis, distance motherhood blog, online and offline narrations

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11932 The Impact Evaluation of the Innovation Implementation within the EU Funds on the SMEs Performance Results

Authors: Beata Ślusarczyk, Sebastian Kot

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In subjective terms, Polish SME sector occupies a prominent position in the national economic development, in which planning of the management strategies should be primarily based on identifying and meeting the innovation needs. As a research sample, there is chosen a printing sector of industry. SMEs share in printing sector in Poland is estimated at the level of 81% of all enterprises. In recent years, the printing industry achieved one of the highest levels of EU support in Poland. There is a relatively high increase in the development of technological innovations in equipment and the associated significant increase in production capacity. It can be also noticed that on average, every third enterprise belonging to the printing industry has implemented innovations, but not all of them effected in better economic results. Therefore, the aim of this article is to evaluate the impact of the implementation of innovation projects financed from the EU funds for performance of SMEs in the printing industry. As the results of research of EU funds co-financing effects on the development of innovation in the printing industry, it was specified that examined SMEs prefer to implement product innovation to receive a grant to the project at a level between 40% to 60%, the remaining part of the investment is usually covered with equity. The most common type of innovation had indicated a single implementation, related only to the change in process, technology, or organization. The relationship between variables of the EU funds and management of innovative activities was verified. It has been observed that the identified variables arising from the support in a form of the EU funds had a positive effect on the level of earned revenue, the increase in margin and in increase in employment as well. It was confirmed that the implemented innovations supported by the European funds have a positive impact on the performance of the printing companies. Although there is a risk that due to the decreasing demand for printing services such a high level of funding the companies in this sector will significantly increase competition in the long term, that may also contribute to the economic problems of the enterprises belonging to the analyzed branch.

Keywords: innovations, SMEs, performance, results

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11931 Management of Therapeutic Anticancer at Oran Teaching Hospital, Algeria

Authors: S. Boulenouar, M. Sefir, M. Benahmed

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All facilities need medication and other pharmaceuticals for their operation. Management and supply is therefore to provide the different services of the facility goods and services in required quantity and quality. The permanent availability of drugs in the facilities is very difficult because most face many difficulties at the inventory management and drug supplies. Therefore, it is necessary for each health facility to know the causes for the malfunction of its management system to cope with them. It is in this context that we have undertaken to conduct this study to know the causes which should be taken into consideration by the concerned authorities to carry out their mission, which is to provide quality health care for the population. In terms of financial resources, the budget for medicines represents a significant part of the budget of the pharmacy. Our study shows that the share of the hospital budget reserved for the drugs procurement represent on average 70% of the budget of the pharmacy. The results show a state of lack of anticancer drugs at Oran teaching hospital. The analysis of the management process allowed us to know the level that the problem of stock-outs of anti-cancer drugs is at. Suggestions were made to that effect to improve the availability for these products and to respond better to the needs of patients.

Keywords: anticancer drugs, health care facility, budget, hospital pharmacist, hospital service

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11930 The Relationship of Lean Management Principles with Lean Maturity Levels: Multiple Case Study in Manufacturing Companies

Authors: Alexandre D. Ferraz, Dario H. Alliprandini, Mauro Sampaio

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Companies and other institutions are constantly seeking better organizational performance and greater competitiveness. In order to fulfill this purpose, there are many tools, methodologies and models for increasing performance. However, the Lean Management approach seems to be the most effective in terms of achieving a significant improvement in productivity relatively quickly. Although Lean tools are relatively easy to understand and implement in different contexts, many organizations are not able to transform themselves into 'Lean companies'. Most of the efforts in its implementation have shown single benefits, failing to achieve the desired impact on the performance of the overall enterprise system. There is also a growing perception of the importance of management in Lean transformation, but few studies have empirically investigated and described the 'Lean Management'. In order to understand more clearly the ideas that guide Lean Management and its influence on the maturity level of the production system, the objective of this research is analyze the relationship between the Lean Management principles and the Lean maturity level in the organizations. The research also analyzes the principles of Lean Management and its relationship with the 'Lean culture' and the results obtained. The research was developed using the case study methodology. Three manufacturing units of a German multinational company from industrial automation segment, located in different countries were studied, in order to have a better comparison between the practices and the level of maturity in the implementation. The primary source of information was the application of a research questionnaire based on the theoretical review. The research showed that higher the level of Lean Management principles, higher are the Lean maturity level, the Lean culture level, and the level of Lean results obtained in the organization. The research also showed that factors such as time for application of Lean concepts and company size were not determinant for the level of Lean Management principles and, consequently, for the level of Lean maturity in the organization. The characteristics of the production system showed much more influence in different evaluated aspects. The present research also left recommendations for the managers of the plants analyzed and suggestions for future research.

Keywords: lean management, lean principles, lean maturity level, lean manufacturing

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11929 Provisions for Risk in Islamic Banking and Finance in Comparison to the Conventional Banks in Malaysia

Authors: Rashid Masoud Ali Al-Mazrui, Ramadhani Mashaka Shabani

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Islamic banks and financial institutions are exposed to the same risks as conventional banking. These risks include the rate return risk, credit or market risk, liquidity risk, and operational risk among others. However, being a financial institution that operates Islamic banking and finance operations, there is additional risk associated with its operations different from conventional finance, such as displacing commercial risk. They face Shari'ah compliance risks because of their failure to follow Shari'ah principles. To have proper mitigation and risk management, banks should have proper risk management policies to mitigate risks. This paper aims to study the risk management taken by Islamic banks in comparison with conventional banks. Also, the study evaluates the provisions for risk management taken by selected Islamic banks and conventional banks. The study employs qualitative analysis using secondary data by applying a content analysis approach with a sample size of 4 Islamic banks and four conventional banks ranging from 2010 to 2020. We find that these banks all use the same technique, except for the associated risk. The extra ways are used, but only for additional risks that are available to Islamic banking and finance.

Keywords: emerging risk, risk management, Islamic banking, conventional bank

Procedia PDF Downloads 83
11928 Revolutionizing Project Management: A Comprehensive Review of Artificial Intelligence and Machine Learning Applications for Smarter Project Execution

Authors: Wenzheng Fu, Yue Fu, Zhijiang Dong, Yujian Fu

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The integration of artificial intelligence (AI) and machine learning (ML) into project management is transforming how engineering projects are executed, monitored, and controlled. This paper provides a comprehensive survey of AI and ML applications in project management, systematically categorizing their use in key areas such as project data analytics, monitoring, tracking, scheduling, and reporting. As project management becomes increasingly data-driven, AI and ML offer powerful tools for improving decision-making, optimizing resource allocation, and predicting risks, leading to enhanced project outcomes. The review highlights recent research that demonstrates the ability of AI and ML to automate routine tasks, provide predictive insights, and support dynamic decision-making, which in turn increases project efficiency and reduces the likelihood of costly delays. This paper also examines the emerging trends and future opportunities in AI-driven project management, such as the growing emphasis on transparency, ethical governance, and data privacy concerns. The research suggests that AI and ML will continue to shape the future of project management by driving further automation and offering intelligent solutions for real-time project control. Additionally, the review underscores the need for ongoing innovation and the development of governance frameworks to ensure responsible AI deployment in project management. The significance of this review lies in its comprehensive analysis of AI and ML’s current contributions to project management, providing valuable insights for both researchers and practitioners. By offering a structured overview of AI applications across various project phases, this paper serves as a guide for the adoption of intelligent systems, helping organizations achieve greater efficiency, adaptability, and resilience in an increasingly complex project management landscape.

Keywords: artificial intelligence, decision support systems, machine learning, project management, resource optimization, risk prediction

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11927 Marketing Strategy of Agricultural Products in Remote Districts: A Case Study of Mudan Township, Taiwan

Authors: Ying-Hsiang Ho, Hsiao-Tseng Lin

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Mudan Township is a remote mountainous area in Taiwan. In recent years, due to the migration of the population, inconvenient transportation, digital divide, and low production, agricultural products marketing have become a major issue. This research aims to develop the marketing strategy suitable for the agricultural products of the rural areas. The main objective of this work is to conduct in-depth interviews with scholars and experts in the marketing field, combined with the marketing 4P combination, to analyze and summarize the possible marketing strategies for agricultural products for remote districts. The interviews consist of seven experts from industry who have practical experience in producing, marketing, and selling agricultural products and three professors that have experience in teaching marketing management. The in-depth interviews are conducted for about an hour using a pre-drafted interview outline. The results of the interviews are summarized by semantic analysis and presented in a marketing 4P combination. The results indicate that in terms of products, high-quality products with original characteristics can be added through the implementation of production history, organic certification, and cultural packaging. In the place part, we found that the use of emerging communities, the emphasis on cross-industry alliances, the improvement of information application capabilities of rural households, production and marketing group, and contractual farming system are the development priorities. In terms of promotion, it should be an emphasis on the management of internet social media and word-of-mouth marketing. Mudan Township may consider promoting agricultural products through special festivals such as farmer's market, wild ginger flower season and hot spring season. This research also proposes relevant recommendations for the government's public sector and related industry reference for the promotion of agricultural products for remote area.

Keywords: marketing strategy, remote districts, agricultural products, in-depth interviews

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11926 The Impact of Organizational Justice on Organizational Loyalty Considering the Role of Spirituality and Organizational Trust Variable: Case Study of South Pars Gas Complex

Authors: Sima Radmanesh, Nahid Radmanesh, Mohsen Yaghmoor

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The presence of large number of active rival gas companies on Persian Gulf border necessitates the adaptation and implementation of effective employee retention strategies as well as implementation of promoting loyalty and belonging strategies of specialized staffs in the South Pars gas company. Hence, this study aims at assessing the amount of organizational loyalty and explaining the effect of institutional justice on organizational justice with regard to the role of mediator variables of spirituality in the work place and organizational trust. Therefore, through reviewing the related literature, the researchers achieve a conceptual model for the effect of these factors on organizational loyalty. To this end, this model was assessed and tested through questionnaires in South Pars gas company. The research method was descriptive and correlation-structural equation modeling. The findings of the study indicated a significant relationship between the concepts addressed in the research and conceptual models were confirmed. Finally, according to the results to improve effectiveness factors affecting organizational loyalty, recommendations are provided.

Keywords: organizational loyalty, organizational trust, organizational justice, organizational spirit, oil and gas company

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11925 The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework

Authors: Hani Albogami

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The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies.

Keywords: internal audit, corporate governance, earnings management, accounting

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11924 Neo-liberalism and Theoretical Explanation of Poverty in Africa: The Nigerian Perspective

Authors: Omotoyosi Bilikies Ilori, Adekunle Saheed Ajisebiyawo

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After the Second World War, there was an emergence of a new stage of capitalist globalization with its Neo-liberal ideology. There were global economic and political restructurings that affected third-world countries like Nigeria. Neo-liberalism is the driving force of globalization, which is the latest manifestation of imperialism that engenders endemic poverty in Nigeria. Poverty is severe and widespread in Nigeria. Poverty entails a situation where a person lives on less than one dollar per day and has no access to basic necessities of life. Poverty is inhuman and a breach of human rights. The Nigerian government initiated some strategies in the past to help in poverty reduction. Neo-liberalism manifested in the Third World, such as Nigeria, through the privatization of public enterprises, trade liberalization, and the rollback of the state investments in providing important social services. These main ideas of Neo-liberalism produced poverty in Nigeria and also encouraged the abandonment of the social contract between the government and the people. There is thus a gap in the provision of social services and subsidies for the masses, all of which Neo-liberal ideological positions contradict. This paper is a qualitative study which draws data from secondary sources. The theoretical framework is anchored on the market theory of capitalist globalization and public choice theory. The objectives of this study are to (i) examine the impacts of Neo-liberalism on poverty in Nigeria as a typical example of a Third World country and (ii) find out the effects of Neo-liberalism on the provision of social services and subsidies and employment. The findings from this study revealed that (i) the adoption of the Neo-liberal ideology by the Nigerian government has led to increased poverty and poor provision of social services and employment in Nigeria; and (ii) there is an increase in foreign debts which compounds poverty situation in Nigeria. This study makes the following recommendations: (i) Government should adopt strategies that are pro-poor to eradicate poverty; (ii) The Trade Unions and the masses should develop strategies to challenge Neo-liberalism and reject Neo-liberal ideology.

Keywords: neo-liberalism, poverty, employment, poverty reduction, structural adjustment programme

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11923 Strategic Public Procurement: A Lever for Social Entrepreneurship and Innovation

Authors: B. Orser, A. Riding, Y. Li

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To inform government about how gender gaps in SME ( small and medium-sized enterprise) contracting might be redressed, the research question was: What are the key obstacles to, and response strategies for, increasing the engagement of women business owners among SME suppliers to the government of Canada? Thirty-five interviews with senior policymakers, supplier diversity organization executives, and expert witnesses to the Canadian House of Commons, Standing Committee on Government Operations and Estimates. Qualitative data were conducted and analysed using N’Vivo 11 software. High order response categories included: (a) SME risk mitigation strategies, (b) SME procurement program design, and (c) performance measures. Primary obstacles cited were government red tape and long and complicated requests for proposals (RFPs). The majority of 'common' complaints occur when SMEs have questions about the federal procurement process. Witness responses included use of outcome-based rather than prescriptive procurement practices, more agile procurement, simplified RFPs, making payment within 30 days a procurement priority. Risk mitigation strategies included provision of procurement officers to assess risks and opportunities for businesses and development of more agile procurement procedures and processes. Recommendations to enhance program design included: improved definitional consistency of qualifiers and selection criteria, better co-ordination across agencies; clarification about how SME suppliers benefit from federal contracting; goal setting; specification of categories that are most suitable for women-owned businesses; and, increasing primary contractor awareness about the importance of subcontract relationships. Recommendations also included third-party certification of eligible firms and the need to enhance SMEs’ financial literacy to reduce financial errors. Finally, there remains the need for clear and consistent pre-program statistics to establish baselines (by sector, issuing department) performance measures, targets based on percentage of contracts granted, value of contract, percentage of target employee (women, indigenous), and community benefits including hiring local employees. The study advances strategies to enhance federal procurement programs to facilitate socio-economic policy objectives.

Keywords: procurement, small business, policy, women

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11922 The Use of Budgeting as an Effective Management Tool for Small, Medium and Micro Enterprises during COVID-19 Pandemic: A Perspective from South Africa

Authors: Abongile Zweni, Grate Moyo, Ricardo Peters, Bingwen Yan

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Budgets are one of the most important tools that organisations, big or small, need to use as management tools. When organisations, particularly Small, Medium and Micro Enterprises (SMMEs), do not use budgets, they are bound to fail in their infancy stage. The aim of this study was to assess whether or not SMMEs in South Africa used budgets as an effective management tool during the COVID-19 pandemic. For the purposes of this study, data was collected using an online questionnaire (survey). This study used the quantitative research approach. The study used descriptive statistics to analyse the research question. The study found that most SMMEs did not use budgets during the COVID-19 pandemic; one of the reasons, amongst others, was that most of them had to close down during the lockdown, and some of them did not even qualify for government bailout or government grants.

Keywords: budget management, SMMEs, COVID-19, South Africa

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11921 Collective Problem Solving: Tackling Obstacles and Unlocking Opportunities for Young People Not in Education, Employment, or Training

Authors: Kalimah Ibrahiim, Israa Elmousa

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This study employed the world café method alongside semi-structured interviews within a 'conversation café' setting to engage stakeholders from the public health and primary care sectors. The objective was to collaboratively explore strategies to improve outcomes for young people not in education, employment, or training (NEET). The discussions were aimed at identifying the underlying causes of disparities faced by NEET individuals, exchanging experiences, and formulating community-driven solutions to bolster preventive efforts and shape policy initiatives. A thematic analysis of the qualitative data gathered emphasized the importance of community problem-solving through the exchange of ideas and reflective discussions. Healthcare professionals reflected on their potential roles, pinpointing a significant gap in understanding the specific needs of the NEET population and the unclear distribution of responsibilities among stakeholders. The results underscore the necessity for a unified approach in primary care and the fostering of multi-agency collaborations that focus on addressing social determinants of health. Such strategies are critical not only for the immediate improvement of health outcomes for NEET individuals but also for informing broader policy decisions that can have long-term benefits. Further research is ongoing, delving deeper into the unique challenges faced by this demographic and striving to develop more effective interventions. The study advocates for continued efforts to integrate insights from various sectors to create a more holistic and effective response to the needs of the NEET population, ensuring that future strategies are informed by a comprehensive understanding of their circumstances and challenges.

Keywords: multi-agency working, primary care, public health, social inequalities

Procedia PDF Downloads 39
11920 A Case Study at Lara's Landfill: Solid Waste Management and Energy Recovery

Authors: Kelly Danielly Da Silva Alcantara, Daniel Fernando Molina Junqueira, Graziella Colato Antonio

Abstract:

The Law No. 12,305/10, established by the National Solid Waste Policy (PNRS), provides major changes in the management and managing scenario of solid waste in Brazil. The PNRS established since changes from population behavior as environmental and the consciousness and commitment of the companies with the waste produced. The objective of this project is to conduct a benchmarking study of the management models of Waste Management Municipal Solid (MSW) in national and international levels emphasizing especially in the European Union (Portugal, France and Germany), which are reference countries in energy development, sustainability and consequently recovery of waste generated. The management that encompasses all stages that are included in this sector will be analyzed by benchmarking, as the collection, transportation, processing/treatment and final disposal of waste. Considering the needs to produce clean energy in Brazil, this study will allow the determination to the best treatment of the waste in order to reduce the amount of waste and increase the lifetime of the landfill. Finally, it intends to identify the energy recovery potential through a study analysis of economic viability, energy and sustainable based on a holistic approach.

Keywords: benchmarking, energy recovery, landfill, municipal solid waste

Procedia PDF Downloads 426
11919 Introducing Transcending Pedagogies

Authors: Wajeehah Aayeshah, Joy Higgs

Abstract:

The term “transcending pedagogies” has been created to refer to teaching and learning strategies that transcend the mode of student enrolment, the needs of different students, and different learning spaces. The value of such pedagogies in the current arena when learning spaces, technologies and preferences are more volatile than ever before, is a key focus of this paper. The paper will examine current and emerging pedagogies that transcend the learning spaces and enrollment modes of on campus, distance, virtual and workplace learning contexts. A further point of interest is how academics in professional and higher education settings interpret and implement pedagogies in the current global conversation space and re-creation of higher education. This study questioned how the notion and practice of transcending pedagogies enables us to re-imagine and reshape university curricula. It explored the nature of teaching and learning spaces and those professional and higher education (current and emerging) pedagogies that can be implemented across these spaces. We set out to identify how transcending pedagogies can assist students in learning to deal with complexity, uncertainty and change in the practice worlds and better appeal to students who are making decisions on where to enrol. The data for this study was collected through in-depth interviews and focus groups with academics and policy makers within academia.

Keywords: Transcending Pedagogies, teaching and learning strategies, learning spaces, pedagogies

Procedia PDF Downloads 538
11918 Integrated Risk Management in The Supply Chain of Essential Medicines in Zambia

Authors: Mario M. J. Musonda

Abstract:

Access to health care is a human right, which includes having timely access to affordable and quality essential medicines at the right place and in sufficient quantity. However, inefficient public sector supply chain management contributes to constant shortages of essential medicines at health facilities. Literature review involved a desktop study of published research studies and reports on risk management, supply chain management of essential medicines and their integration to increase the efficiency of the latter. The research was conducted on a sample population of offices under Ministry of Health Headquarters, Lusaka Provincial and District Offices, selected health facilities in Lusaka, Medical Stores Limited, Zambia Medicines Regulatory Authority and Cooperating Partners. Individuals involved in study were selected judgmentally by their functions under selection and quantification, regulation, procurement, storage, distribution, quality assurance, and dispensing of essential medicines. Structured interviews and discussions were held with selected experts and self-administered questionnaires were distributed. Collected and analysed data of 35 returned and usable questionnaires from the 50 distributed. The highest prioritised risks were; inadequate and inconsistent fund disbursements, weak information management systems, weak quality management systems and insufficient resources (HR and infrastructure) among others. The results for this research can be used to increase the efficiency of the public sector supply chain of essential medicines and other pharmaceuticals. The results of the study showed that there is need to implement effective risk management systems by participating institutions and organisations to increase the efficiency of the entire supply chain in order to avoid and/or reduce shortages of essential medicines at health facilities.

Keywords: essential medicine, risk assessment, risk management, supply chain, supply chain risk management

Procedia PDF Downloads 443
11917 Medical Waste Management in Nigeria: A Case Study

Authors: Y. Y. Babanyara, D. B. Ibrahim, T. Garba

Abstract:

Proper management of medical waste is a crucial issue for maintaining human health and the environment. The waste generated in the hospitals has the potential for spreading infections and causing diseases. The study is aimed at assessing the medical waste management practices in Nigeria. Three instruments, questionnaire administration, in-depth interview and observation method for data collection were adopted in the study. The results revealed that the hospital does not quantify medical waste. Segregation of medical wastes is not conducted according to definite rules and standards. Wheeled trolleys are used for on-site transportation of waste from the points of production to the temporary storage area. Offsite transportation of the hospital waste is undertaken by a private waste management company. Small pickups are mainly used to transport waste daily to an off-site area for treatment and disposal. The main treatment method used in the final disposal of infectious waste is incineration. Non-infectious waste is disposed off using land disposal method. The study showed that the hospital does not have a policy and plan in place for managing medical waste. The study revealed number of problems the hospital faces in terms of medical waste management, including; lack of necessary rules, regulations and instructions on the different aspects of collections and disposal of waste, failure to quantify the waste generated in reliable records, lack of use of coloured bags by limiting the bags to only one colour for all waste, the absence of a dedicated waste manager, and no committee responsible for monitoring the management of medical waste. Recommendations are given with the aim of improving medical waste management in the hospital.

Keywords: medical waste, treatment, disposal, public health

Procedia PDF Downloads 318
11916 A Conceptual E-Business Model and the Effect of Strategic Planning Parameters on E-Business Strategy Management and Performance

Authors: Alexandra Lipitakis, Evangelia A. E. C. Lipitakis

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In this article, a class of e-business strategy planning parameters are introduced and their effect on financial and non-financial performance of e-businesses and organizations is investigated. The relationships between these strategic planning parameters, i.e. Formality, Participation, Sophistication, Thoroughness, Synergy and Cooperation, Entropic Factor, Adaptivity, Uncertainty and Financial and Non-Financial Performance are examined and the directions of these relationships are given. A conceptual model has been constructed and quantitative research methods can be used to test the considered eight hypotheses. In the framework of e-business strategy planning this research study clearly demonstrates how strategic planning components have positive relationships with e-business strategy management and performance.

Keywords: e-business management, e-business model, e-business performance assessments, strategy management methodologies, strategy planning, quantitative methods

Procedia PDF Downloads 390
11915 The Study of Tourism Destination Management Factors for Sustainable Tourism: Case Study of Haikou, Hainan Province

Authors: Jiaying Gao, Thammananya Sakcharoen, Wilailuk Niyommaneerat

Abstract:

Haikou is the capital of Hainan, a major tourism province in China with rich ecotourism resources. There is a need to strengthen tourism destination management in Haikou toward sustainable development as a tourism city. The purpose of this study was to investigate the relationship between tourism destination management and sustainable tourism in Haikou. Exploratory factor analysis was used to extract six dimensions of this study. Three dimensions (10 factors) of tourism destination management were analyzed in terms of economic development, social and cultural development, and conservation of ecosystem. Sustainability awareness, tourism development experience, and tourism public infrastructure in three dimensions (12 factors) of sustainable tourism. There were 426 questionnaire respondents, including 225 tourists, 172 residents, 12 tourism agency persons, 10 government persons, 3 self-employed, and 4 others. The Structural equation modeling (SEM) model was finally conducted to test the hypotheses empirically and explore the impact relationship. The study found a significant relationship between tourism destination management and sustainable tourism: social and cultural development had the greatest significant positive impact on the tourism development experience (0.788***). Social and cultural development also showed a significant positive impact and great impetus on tourism public infrastructure (0.561***). A negative effect relationship (-0.096***) emerged between ecosystem conversion and tourism development experience. It showed a positive relationship between economic development and social and cultural development of tourism destination management in promoting sustainable tourism. There are still some gaps for improvement, such as the need for sustainable ecological management to promote local sustainable tourism trends and enhance tourism experience development, which may require a long-term process of mitigation.

Keywords: Haikou (Hainan, China), influence relationship, sustainable tourism, tourism destination management

Procedia PDF Downloads 139
11914 Analysis of Histogram Asymmetry for Waste Recognition

Authors: Janusz Bobulski, Kamila Pasternak

Abstract:

Despite many years of effort and research, the problem of waste management is still current. So far, no fully effective waste management system has been developed. Many programs and projects improve statistics on the percentage of waste recycled every year. In these efforts, it is worth using modern Computer Vision techniques supported by artificial intelligence. In the article, we present a method of identifying plastic waste based on the asymmetry analysis of the histogram of the image containing the waste. The method is simple but effective (94%), which allows it to be implemented on devices with low computing power, in particular on microcomputers. Such de-vices will be used both at home and in waste sorting plants.

Keywords: waste management, environmental protection, image processing, computer vision

Procedia PDF Downloads 120