Search results for: quality of accounting information
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 19440

Search results for: quality of accounting information

16560 Progressive Changes in Physico-Chemical Constituent of Rainwater: A Case Study at Oyoko, a Rural Community in Ghana

Authors: J. O. Yeboah, K Aboraa, K. Kodom

Abstract:

The chemical and physical characteristics of rainwater harvested from a typical rooftop were progressively studied. The samples of rainwater collected were analyzed for pH, major ion concentrations, TDS, turbidity, conductivity. All the physicochemical constituents fell within the WHO guideline limits at some points as rainfall progresses except the pH. All the components of rainwater quality measured during the study showed higher concentrations during the early stages of rainfall and reduce as time progresses. There was a downward trend in terms of pH as rain progressed, with 18% of the samples recording pH below the WHO limit of 6.5-8.0. It was observed that iron concentration was above the WHO threshold value of 0.3 mg/l on occasions of heavy rains. The results revealed that most of physicochemical characteristics of rainwater samples were generally below the WHO threshold, as such, the rainwater characteristics showed satisfactory conditions in terms of physicochemical constituents.

Keywords: conductivity, pH, physicochemical, rainwater quality, TDS

Procedia PDF Downloads 275
16559 The Unspoken Learning Landscape of Indigenous Peoples (IP) Learners: A Process Documentation and Analysis

Authors: Ailene B. Anonuevo

Abstract:

The aim of the study was to evaluate the quality of life presently available for the IP students in selected schools in the Division of Panabo City. This further explores their future dreams and current status in classes and examines some implications relative to their studies. The study adopted the mixed methodology and used a survey research design as the operational framework for data gathering. Data were collected by self-administered questionnaires and interviews with sixty students from three schools in Panabo City. In addition, this study describes the learners’ background and school climate as variables that might influence their performance in school. The study revealed that an IP student needs extra attention due to their unfavorable learning environment. The study also found out that like any other students, IP learners yearns for a brighter future with the support of our government.

Keywords: IP learners, learning landscape, school climate, quality of life

Procedia PDF Downloads 227
16558 Teaching Practices for Subverting Significant Retentive Learner Errors in Arithmetic

Authors: Michael Lousis

Abstract:

The systematic identification of the most conspicuous and significant errors made by learners during three-years of testing of their progress in learning Arithmetic throughout the development of the Kassel Project in England and Greece was accomplished. How much retentive these errors were over three-years in the officially provided school instruction of Arithmetic in these countries has also been shown. The learners’ errors in Arithmetic stemmed from a sample, which was comprised of two hundred (200) English students and one hundred and fifty (150) Greek students. The sample was purposefully selected according to the students’ participation in each testing session in the development of the three-year project, in both domains simultaneously in Arithmetic and Algebra. Specific teaching practices have been invented and are presented in this study for subverting these learners’ errors, which were found out to be retentive to the level of the nationally provided mathematical education of each country. The invention and the development of these proposed teaching practices were founded on the rationality of the theoretical accounts concerning the explanation, prediction and control of the errors, on the conceptual metaphor and on an analysis, which tried to identify the required cognitive components and skills of the specific tasks, in terms of Psychology and Cognitive Science as applied to information-processing. The aim of the implementation of these instructional practices is not only the subversion of these errors but the achievement of the mathematical competence, as this was defined to be constituted of three elements: appropriate representations - appropriate meaning - appropriately developed schemata. However, praxis is of paramount importance, because there is no independent of science ‘real-truth’ and because praxis serves as quality control when it takes the form of a cognitive method.

Keywords: arithmetic, cognitive science, cognitive psychology, information-processing paradigm, Kassel project, level of the nationally provided mathematical education, praxis, remedial mathematical teaching practices, retentiveness of errors

Procedia PDF Downloads 318
16557 Smart Construction Sites in KSA: Challenges and Prospects

Authors: Ahmad Mohammad Sharqi, Mohamed Hechmi El Ouni, Saleh Alsulamy

Abstract:

Due to the emerging technologies revolution worldwide, the need to exploit and employ innovative technologies for other functions and purposes in different aspects has become a remarkable matter. Saudi Arabia is considered one of the most powerful economic countries in the world, where the construction sector participates effectively in its economy. Thus, the construction sector in KSA should convoy the rapid digital revolution and transformation and implement smart devices on sites. A Smart Construction Site (SCS) includes smart devices, artificial intelligence, the internet of things, augmented reality, building information modeling, geographical information systems, and cloud information. This paper aims to study the level of implementation of SCS in KSA, analyze the obstacles and challenges of adopting SCS and find out critical success factors for its implementation. A survey of close-ended questions (scale and multi-choices) has been conducted on professionals in the construction sector of Saudi Arabia. A total number of twenty-nine questions has been prepared for respondents. Twenty-four scale questions were established, and those questions were categorized into several themes: quality, scheduling, cost, occupational safety and health, technologies and applications, and general perception. Consequently, the 5-point Likert scale tool (very low to very high) was adopted for this survey. In addition, five close-ended questions with multi-choice types have also been prepared; these questions have been derived from a previous study implemented in the United Kingdom (UK) and the Dominic Republic (DR), these questions have been rearranged and organized to fit the structured survey in order to place the Kingdom of Saudi Arabia in comparison with the United Kingdom (UK) as well as the Dominican Republic (DR). A total number of one hundred respondents have participated in this survey from all regions of the Kingdom of Saudi Arabia: southern, central, western, eastern, and northern regions. The drivers, obstacles, and success factors for implementing smart devices and technologies in KSA’s construction sector have been investigated and analyzed. Besides, it has been concluded that KSA is on the right path toward adopting smart construction sites with attractive results comparable to and even better than the UK in some factors.

Keywords: artificial intelligence, construction projects management, internet of things, smart construction sites, smart devices

Procedia PDF Downloads 159
16556 Reduction of Defects Using Seven Quality Control Tools for Productivity Improvement at Automobile Company

Authors: Abdul Sattar Jamali, Imdad Ali Memon, Maqsood Ahmed Memon

Abstract:

Quality of production near to zero defects is an objective of every manufacturing and service organization. In order to maintain and improve the quality by reduction in defects, Statistical tools are being used by any organizations. There are many statistical tools are available to assess the quality. Keeping in view the importance of many statistical tools, traditional 7QC tools has been used in any manufacturing and automobile Industry. Therefore, the 7QC tools have been successfully applied at one of the Automobile Company Pakistan. Preliminary survey has been done for the implementation of 7QC tool in the assembly line of Automobile Industry. During preliminary survey two inspection points were decided to collect the data, which are Chassis line and trim line. The data for defects at Chassis line and trim line were collected for reduction in defects which ultimately improve productivity. Every 7QC tools has its benefits observed from the results. The flow charts developed for better understanding about inspection point for data collection. The check sheets developed for helps for defects data collection. Histogram represents the severity level of defects. Pareto charts show the cumulative effect of defects. The Cause and Effect diagrams developed for finding the root causes of each defects. Scatter diagram developed the relation of defects increasing or decreasing. The P-Control charts developed for showing out of control points beyond the limits for corrective actions. The successful implementation of 7QC tools at the inspection points at Automobile Industry concluded that the considerable amount of reduction on defects level, as in Chassis line from 132 defects to 13 defects. The total 90% defects were reduced in Chassis Line. In Trim line defects were reduced from 157 defects to 28 defects. The total 82% defects were reduced in Trim Line. As the Automobile Company exercised only few of the 7 QC tools, not fully getting the fruits by the application of 7 QC tools. Therefore, it is suggested the company may need to manage a mechanism for the application of 7 QC tools at every section.

Keywords: check sheet, cause and effect diagram, control chart, histogram

Procedia PDF Downloads 330
16555 Research into Factors Affecting the Attitudes of University Students towards WeChat Marketing Based on AISAS Mode

Authors: Du Zhiqin

Abstract:

WeChat is an instant messaging service similar to WhatsApp developed by Tencent, one of China's largest and most used Internet service portals. This paper investigates the penetration of WeChat among university students through a questionnaire, analyzes the effect of brand influence, information quality, interactivity, opinions of opinion-leaders, promotion, personal interests on the attitudes of university students towards WeChat marketing. This paper concludes that the penetration rate of WeChat marketing among university students is generally high enough, WeChat has generally been accepted by students as a way for businesses to market their products, and that all the above-mentioned five factors play a positive role in the process of WeChat marketing. It also proposes that businesses could maximize the effect of WeChat marketing by focusing more resources on the increase of brand influence, and the interactivity of WeChat contents and the use of opinions of opinion-leaders.

Keywords: WeChat, university students, marketing, AISAS

Procedia PDF Downloads 598
16554 Information Theoretic Approach for Beamforming in Wireless Communications

Authors: Syed Khurram Mahmud, Athar Naveed, Shoaib Arif

Abstract:

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

Procedia PDF Downloads 283
16553 Investigation into Varied Inspection Utilization for Mass Customization

Authors: Trishen Naidoo, Anthony Walker, Shaniel Davrajh, Glen Bright

Abstract:

An investigation into on-line inspection was performed where research is focused on the use of varied inspection (as opposed to 100% inspection) for mass customization (MC). Manufacturers need new methods for quality control in mass customization, and these methods need to address some of the old problems such as over-inspection and bottlenecking. Due to the risks of varied inspection, many manufacturers do not implement it and rather opt for sampling methods. However, there are many advantages of varied inspection and can have applications in mass customization. A control system incorporating fuzzy logic (FL) control is used to perform the variations in inspection usage in a simulated environment. The proposed system can have a key impact in appraisal costs reduction and possibly work-in-process reduction in high variety environments.

Keywords: appraisal costs, fuzzy logic, quality control, work-in-process

Procedia PDF Downloads 235
16552 Prevalence of the Musculoskeletal Disorder amongst School Teachers

Authors: Nirav Vaghela, Sanket Parekh

Abstract:

Objective: Musculoskeletal disorders (MSD) represent one of the most common and important occupational health problems in working populations, being responsible for a substantial impact on quality of life and incurring a major economic burden in compensation cost and lost wages. School teachers represent an occupational group among which there appears to be a high prevalence of MSD. Design: Three hundred and fourteen teachers were enrolled in this study. Teachers were interview with the Modified Nordic Questionnaire. Result: In current study total 314 participants have been recruited in that minimum age of participants is 22 and maximum age is 59 with mean 40.5± 9.88. Total prevalence of the MSD is 71.95% among the teachers. In that Female were more affected with 72% than the males with 28%. Conclusion: The teachers here in reported a high prevalence of musculoskeletal pain in the shoulder, knee and back.

Keywords: repetitive stress injury, pain, occupational hazards, disability, abneetism, physical health, quality of life

Procedia PDF Downloads 294
16551 Nutritional Evaluation of Pregnant Women in Nairobi, Kenya for Implementation of a Probiotic Yogurt Program

Authors: Sharareh Hekmat, Michelle Lane

Abstract:

Pregnancy during adolescence affects both the growth and development of mother and baby, particularly in low socioeconomic and food insecure areas. This mixed methods study is aimed at discovering a need for a community-based probiotic yogurt program to assist pregnant women in the Mukuru slum Nairobi, Kenya. Surveys were conducted with pregnant women (14-25 years old, n=43), which included questionnaires on dietary intake, food access, and health/quality of life perception. The frequency and means procedure was used to analyze maternal characteristics, Women’s Dietary Diversity Score (WDDS) and Household Hunger Scale. 24-hour recalls were analyzed via ESHA Food Processor, and median nutrient intakes were reported as a percent of recommendations. An environmental scan was conducted to assess food availability, accessibility, and quality. WDDS reflected a low-moderate diet variation (3.86 food groups out of 9, SD ± 1.3) among the women. The 24-hour recall suggested an inadequate intake of many nutrients, most significantly B12, potassium and calcium. 86% of women reported little to no household hunger. However, the environmental scan revealed low quality and poor sanitation of food. This study provides evidence that a probiotic program would be desirable, and contribute to the nutritional status of women in the Mukuru community.

Keywords: dietary diversity, pregnant women, probiotics, urban slum, Kenya

Procedia PDF Downloads 193
16550 Occupant Behaviour Change in Post-Pandemic Australia

Authors: Yan Zhang, Felix Kin Peng Hui, Colin Duffield, Caroline X. Gao

Abstract:

In post-pandemic Australia, it is unclear how building occupant have changed their behaviour in their interaction with buildings and other occupants. This research provides information on occupant behaviour change compared to before the pandemic and examines the predictors for those behaviour changes. This paper analyses survey responses from 2298 building occupants in Melbourne to investigate occupant behaviour change and determinants for those changes one year after the pandemic in Australia. The behaviour changes were grouped into three categories based on respiratory infection routes: (1) fomite: hand-shaking and hand hygiene behaviours; (2) airborne: individual interventions to indoor air quality such as face masking, window openings for occupants working in naturally ventilated space; (3) droplets: social distancing, reducing working hours in the workplace. The survey shows that the pandemic has significantly changed occupants' behaviour in all three categories compared to before the pandemic. The changes are significantly associated with occupants' perceived indoor air quality, indoor environmental cleanliness, and occupant density, demonstrating their growing awareness of respiratory infection risk that influences their health behaviours. The two most significant factors identified from multivariate regressions to drive the behaviour change include occupant risk perception of respiratory infections at the workplace and their observed co-worker's behaviour change. Based on the survey results, the paper provides adjusted estimates for related occupant behaviour parameters. The study also discusses alternatives for managing window operations in naturally ventilated buildings to improve occupant satisfaction. This paper could help Building Managers, and Building Designers understand occupant behaviour change to improve building operations and new building design to enhance occupant experience. Also, building energy modellers and risk assessors may use the findings to adjust occupant behaviour-related parameters to improve the models. The findings contribute to the knowledge of Human-Building Interaction.

Keywords: human-building interaction, risk perception, occupant behaviour, IAQ, COVID-19

Procedia PDF Downloads 77
16549 Application of Active Chitosan Coating Incorporated with Spirulina Extract as a Potential Food Packaging Material for Enhancing Quality and Shelf Life of Shrimp

Authors: Rafik Balti, Nourhene Zayoud, Mohamed Ben Mansour, Abdellah Arhaliass, Anthony Masse

Abstract:

Application of edible films and coatings with natural active compounds for enhancing storage stability of food products is a promising active packaging approach. Shrimp are generally known as valuable seafood products around the world because of their delicacy and good nutritional. However, shrimp is highly vulnerable to quality deterioration associated with biochemical, microbiological or physical changes during postmortem storage, which results in the limited shelf life of the product. Chitosan is considered as a functional packaging component for maintaining the quality and increasing the shelf life of perishable foods. The present study was conducted to evaluate edible coating of crab chitosan containing variable levels of ethanolic extract of Spirulina on microbiological (mesophilic aerobic, psychrotrophic, lactic acid bacteria, and enterobacteriacea), chemical (pH, TVB-N, TMA-N, PV, TBARS) and sensory (odor, color, texture, taste, and overall acceptance) properties of shrimp during refrigerated storage. Also, textural and color characteristics of coated shrimp were performed. According to the obtained results, crab chitosan in combination with Spirulina extract was very effective in order to extend the shelf life of shrimp during storage in refrigerated condition.

Keywords: food packaging, chitosan, spirulina extract, white shrimp, shelf life

Procedia PDF Downloads 212
16548 Assessing Image Quality in Mobile Radiography: A Phantom-Based Evaluation of a New Lightweight Mobile X-Ray Equipment

Authors: May Bazzi, Shafik Tokmaj, Younes Saberi, Mats Geijer, Tony Jurkiewicz, Patrik Sund, Anna Bjällmark

Abstract:

Mobile radiography, employing portable X-ray equipment, has become a routine procedure within hospital settings, with chest X-rays in intensive care units standing out as the most prevalent mobile X-ray examinations. This approach is not limited to hospitals alone, as it extends its benefits to imaging patients in various settings, particularly those too frail to be transported, such as elderly care residents in nursing homes. Moreover, the utility of mobile X-ray isn't confined solely to traditional healthcare recipients; it has proven to be a valuable resource for vulnerable populations, including the homeless, drug users, asylum seekers, and patients with multiple co-morbidities. Mobile X-rays reduce patient stress, minimize costly hospitalizations, and offer cost-effective imaging. While studies confirm its reliability, further research is needed, especially regarding image quality. Recent advancements in lightweight equipment with enhanced battery and detector technology provide the potential for nearly handheld radiography. The main aim of this study was to evaluate a new lightweight mobile X-ray system with two different detectors and compare the image quality with a modern stationary system. Methods: A total of 74 images of the chest (chest anterior-posterior (AP) views and chest lateral views) and pelvic/hip region (AP pelvis views, hip AP views, and hip cross-table lateral views) were acquired on a whole-body phantom (Kyotokagaku, Japan), utilizing varying image parameters. These images were obtained using a stationary system - 18 images (Mediel, Sweden), a mobile X-ray system with a second-generation detector - 28 images (FDR D-EVO II; Fujifilm, Japan) and a mobile X-ray system with a third-generation detector - 28 images (FDR D-EVO III; Fujifilm, Japan). Image quality was assessed by visual grading analysis (VGA), which is a method to measure image quality by assessing the visibility and accurate reproduction of anatomical structures within the images. A total of 33 image criteria were used in the analysis. A panel of two experienced radiologists, two experienced radiographers, and two final-term radiographer students evaluated the image quality on a 5-grade ordinal scale using the software Viewdex 3.0 (Viewer for Digital Evaluation of X-ray images, Sweden). Data were analyzed using visual grading characteristics analysis. The dose was measured by the dose-area product (DAP) reported by the respective systems. Results: The mobile X-ray equipment (both detectors) showed significantly better image quality than the stationary equipment for the pelvis, hip AP and hip cross-table lateral images with AUCVGA-values ranging from 0.64-0.92, while chest images showed mixed results. The number of images rated as having sufficient quality for diagnostic use was significantly higher for mobile X-ray generation 2 and 3 compared with the stationary X-ray system. The DAP values were higher for the stationary compared to the mobile system. Conclusions: The new lightweight radiographic equipment had an image quality at least as good as a fixed system at a lower radiation dose. Future studies should focus on clinical images and consider radiographers' viewpoints for a comprehensive assessment.

Keywords: mobile x-ray, visual grading analysis, radiographer, radiation dose

Procedia PDF Downloads 69
16547 A Text Classification Approach Based on Natural Language Processing and Machine Learning Techniques

Authors: Rim Messaoudi, Nogaye-Gueye Gning, François Azelart

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Automatic text classification applies mostly natural language processing (NLP) and other AI-guided techniques to automatically classify text in a faster and more accurate manner. This paper discusses the subject of using predictive maintenance to manage incident tickets inside the sociality. It focuses on proposing a tool that treats and analyses comments and notes written by administrators after resolving an incident ticket. The goal here is to increase the quality of these comments. Additionally, this tool is based on NLP and machine learning techniques to realize the textual analytics of the extracted data. This approach was tested using real data taken from the French National Railways (SNCF) company and was given a high-quality result.

Keywords: machine learning, text classification, NLP techniques, semantic representation

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16546 Remote Sensing and GIS Based Methodology for Identification of Low Crop Productivity in Gautam Buddha Nagar District

Authors: Shivangi Somvanshi

Abstract:

Poor crop productivity in salt-affected environment in the country is due to insufficient and untimely canal supply to agricultural land and inefficient field water management practices. This could further degrade due to inadequate maintenance of canal network, ongoing secondary soil salinization and waterlogging, worsening of groundwater quality. Large patches of low productivity in irrigation commands are occurring due to waterlogging and salt-affected soil, particularly in the scarcity rainfall year. Satellite remote sensing has been used for mapping of areas of low crop productivity, waterlogging and salt in irrigation commands. The spatial results obtained for these problems so far are less reliable for further use due to rapid change in soil quality parameters over the years. The existing spatial databases of canal network and flow data, groundwater quality and salt-affected soil were obtained from the central and state line departments/agencies and were integrated with GIS. Therefore, an integrated methodology based on remote sensing and GIS has been developed in ArcGIS environment on the basis of canal supply status, groundwater quality, salt-affected soils, and satellite-derived vegetation index (NDVI), salinity index (NDSI) and waterlogging index (NSWI). This methodology was tested for identification and delineation of area of low productivity in the Gautam Buddha Nagar district (Uttar Pradesh). It was found that the area affected by this problem lies mainly in Dankaur and Jewar blocks of the district. The problem area was verified with ground data and was found to be approximately 78% accurate. The methodology has potential to be used in other irrigation commands in the country to obtain reliable spatial data on low crop productivity.

Keywords: remote sensing, GIS, salt affected soil, crop productivity, Gautam Buddha Nagar

Procedia PDF Downloads 289
16545 The Higher Education Accreditation Foreign Experience for Ukraine

Authors: Dmytro Symak

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The experience in other countries shows that, the role of accreditation of higher education as one of the types of quality assurance process for providing educational services increases. This was the experience of highly developed countries such as USA, Canada, France, Germany, because without proper quality assurance process is impossible to achieve a successful future of the nation and the state. In most countries, the function of Higher Education Accreditation performs public authorities, in particular, such as the Ministry of Education. In the US, however, the quality assurance process is independent on the government and implemented by private non-governmental organization - the Council of Higher Education Accreditation. In France, the main body that carries out accreditation of higher education is the Ministry of National Education. As part of the Bologna process is the mutual recognition and accreditation of degrees. While higher education institutions issue diplomas, but the ministry could award the title. This is the main level of accreditation awarded automatically by state universities. In total, there are in France next major level of accreditation of higher education: - accreditation for a visa: Accreditation second level; - recognition of accreditation: accreditation of third level. In some areas of education to accreditation ministry should adopt formal recommendations on specific organs. But there are also some exceptions. Thus, the French educational institutions, mainly large Business School, looking for non-French accreditation. These include, for example, the Association to Advance Collegiate Schools of Business, the Association of MBAs, the European Foundation for Management Development, the European Quality Improvement System, a prestigious EFMD Programme accreditation system. Noteworthy also German accreditation system of education. The primary here is a Conference of Ministers of Education and Culture of land in the Federal Republic of Germany (Kultusministerkonferenz or CCM) was established in 1948 by agreement between the States of the Federal Republic of Germany. Among its main responsibilities is to ensure quality and continuity of development in higher education. In Germany, the program of bachelors and masters must be accredited in accordance with Resolution Kultusministerkonerenz. In Ukraine Higher Education Accreditation carried out the Ministry of Education, Youth and Sports of Ukraine under four main levels. Ukraine's legislation on higher education based on the Constitution Ukraine consists of the laws of Ukraine ‘On osvititu’ ‘On scientific and technical activity’, ‘On Higher osvititu’ and other legal acts and is entirely within the competence of the state. This leads to considerable centralization and bureaucratization of the process. Thus, analysis of expertise shined can conclude that reforming the system of accreditation and quality of higher education in Ukraine to its integration into the global space requires solving a number of problems in the following areas: improving the system of state certification and licensing; optimizing the network of higher education institutions; creating both governmental and non-governmental organizations to monitor the process of higher education in Ukraine and so on.

Keywords: higher education, accreditation, decentralization, education institutions

Procedia PDF Downloads 340
16544 Readiness Analysis of Indonesian Accountants

Authors: Lisa Listiana

Abstract:

ASEAN leader agreed to accelerate ASEAN Economic Community (AEC) implementation by 2015. The AEC Blueprint has set up obligations for its members to follow which include the establishment of (a) free trade in goods, according to ASEAN Free Trade Area: AFTA, (b) free trade in services, according to ASEAN Framework Agreement on Services: AFAS, (c) free trade in investment, according to ASEAN Comprehensive Investment Agreement: ACIA, (d) free capital flow, and (e) free flow of skilled labors. Consequently, these obligations bring both challenges and opportunities for its members. As accountant is included in the coverage of 8 skilled labors, the readiness of accounting profession to embrace AEC 2015 is pivotal. If Indonesian accountants do not accelerate their learning effort, the knowledge gap between Indonesian accountants and their international colleagues will only be worsened. This paper aims to analyze the current progress of AEC preparation and its challenges and opportunities for Indonesian accountants, and also to propose recommendation as necessary.

Keywords: AEC, ASEAN, readiness, Indonesian accountants

Procedia PDF Downloads 439
16543 Quality Evaluation of Treated Ballast Seawater for Potential Reuse

Authors: Siti Nur Muhamad, Mohamad Abu Ubaidah Amir, Adenen Shuhada Abdul Aziz, Siti Sarah Mohd Isnan, Ainul Husna Abdul Rahman, Nur Afiqah Rosly, Roshamida Abd Jamil

Abstract:

The International Convention for the Control and Management of Ships’ Ballast Water and Sediments (BWM Convention) will commencing on 8 September 2017 after ratified by 51 States in September 2016. However, there is no value recovered for the treated ballast water as it simply discharged during de-ballasting. In order to evaluate value creation of treated ballast water, three seawater applications which are seawater toilet flushing, cooling tower and desalination was studied and compared with treated ballast seawater. An exploratory study was conducted in Singapore as a case study as this country is facing water scarcity issues and a busy port in the world which received more than 28 billion m3 of ballast water in 2015. Surprisingly the treatment technology between seawater toilet flushing and ballast water management has similarity as both applications use screening and disinfection process and quality standard and analysis between treated ballast water with seawater applications found that seawater toilet flushing have the same quality parameter with treated ballast water. Thus, the treated ballast water can replace the raw seawater for seawater desalination. As such, with reduction of cost for screen unit, desalination water can exceed water production by NEWater in Singapore as the cost can recover the energy needed for desalination. It can conclude that treated ballast water has high recovery value and can be reused in seawater application.

Keywords: ballast water treatment, desalination, BWM convention, ballast water management

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16542 A Conceptual Framework for Assessing the Development of Health Information Systems Enterprise Architecture Interoperability

Authors: Prosper Tafadzwa Denhere, Ephias Ruhode, Munyaradzi Zhou

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Health Information Systems (HISs) interoperability is emerging to be the future of modern healthcare systems Enterprise Architecture (EA), where healthcare entities are seamlessly interconnected to share healthcare data. The reality that the healthcare industry has been characterised by an influx of fragmented stand-alone e-Health systems, which present challenges of healthcare information sharing across platforms, desires much attention for systems integration efforts. The lack of an EA conceptual framework resultantly crates the need for investigating an ideal solution to the objective of Health Information Systems interoperability development assessment. The study takes a qualitative exploratory approach through a design science research context. The research aims to study the various themes withdrawn from the literature that can help in the assessment of interoperable HISs development through a literature study. Themes derived from the study include HIS needs, HIS readiness, HIS constraints, and HIS technology integration elements and standards tied to the EA development architectural layers of The Open Group Architecture Framework (TOGAF) as an EA development methodology. Eventually, the themes were conceptualised into a framework reviewed by two experts. The essence of the study was to provide a framework within which interoperable EA of HISs should be developed.

Keywords: enterprise architecture, eHealth, health information systems, interoperability

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16541 Analyzing Essential Patents of Mobile Communication Based on Patent Portfolio: Case Study of Long Term Evolution-Advanced

Authors: Kujhin Jeong, Sungjoo Lee

Abstract:

In the past, cross-licensing was made up of various application or commercial patents. Today, cross-licensing is restricted to essential patents, which has emphasized their importance significantly. Literature has shown that patent portfolio provides information for patent protection or strategy decision-making, but little empirical research has found strategic tool of essential patents. This paper will highlight four types of essential patent portfolio and analysis about each strategy in the field of LTE-A. Specifically we collected essential patents of mobile communication company through ETSI (European Telecommunication Standards Institute) and build-up portfolio activity, concentration, diversity, and quality. Using these portfolios, we can understand each company’s strategic character about the technology of LTE-A and comparison analysis of financial results. Essential patents portfolio displays a mobile communication company’s strategy and its strategy’s impact on the performance of a company.

Keywords: essential patent, portfolio, patent portfolio, essential patent portfolio

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16540 The Effect of Climatic and Cultural Conditions in Increasing the Sense of Community in Residential Complexes (Case Study: Saedyeh Residential Complex)

Authors: Razieh Esfandiarisedgh

Abstract:

Community architecture has been proposed as an alternative approach in architecture, with three political, sociological, and psychological approaches. In community architecture, the psychological approach, as the only approach related to community design, has an important index called a sense of community. Changes in today's modern society, such as the shrinking of families, cause a decrease in the sense of community and unwillingness of people. It has become a residential complex to be present in public spaces. This issue can be increased by creating motivation with the help of design for the presence and participation of people in public spaces and taking advantage of the facilities and quality of these spaces. This research used the qualitative research method, studied and collected information, and used observation and interviews in the selected sample. Through targeted sampling and matching it with the extracted design table, it was concluded that climate and culture are known as two important factors in the collective view of housing in Hamedan.

Keywords: community architecture, sense of community, environmental psychology, architecture

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16539 Effects of Fire on Vegetation of the Prairies and Black Oak Sand Savannas of Kankakee, Illinois

Authors: Megan Alkazoff, Charles Ruffner

Abstract:

Tallgrass prairies and sand savannas, once covering northern to central Illinois, are ecosystems in need of restoration and conservation in the Midwestern United States. The Nature Conservancy manages five sites containing fragments of remaining tallgrass prairies and sand savannas within the Kankakee Sands using techniques such as prescribed burning and invasive species removal. The objective of this study was to conduct a ten-year resampling of transects established on these five sites during previous studies to assess whether the management tools applied there are helping maintain the tallgrass prairie and sand savannas. During the summer of 2020, permanent transect lines were sampled using a quadrat to determine the % Cover Class of each species rooted in the quadrat. Data gathered was analyzed using linear regression to illustrate the relationship between fire occurrence and species composition on the landscape. The fire frequency had a highly significant effect (P= 0.0025) on the species richness of all sites. The frequency of fire had a non-significant effect (P>0.05) on the Floristic Quality Index, percent C value 4-10, and bare-ground percentage of a site. These results suggest that fire on the landscape, both wild and prescribed, have increased biodiversity on all five sites but has not affected the Floristic Quality Index, percent C value 4-10, and the percentage of bare-ground on the sites.

Keywords: fire, floristic quality assessment, sand savanna, species richness, tallgrass prairie

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16538 Comparing the Quality of Electronic and Paper Do-Not-Resucscitate Forms in Hosptail

Authors: Anmol Patel

Abstract:

Cardiopulmonary resuscitation is medical intervention which should be considered for all inpatients; with a patient centred approach, open communication and accurate documentation of clinical decisions. National enquiries have shown that in a significant number of cases CPR was attempted when it was considered inappropriate. In these circumstances attempting to prevent a natural death and subjecting a patient to trauma at the end of life would deprive them of a dignified death. Anticipatory “do not attempt CPR (DNACPR)” decisions aim to prevent this for those considered appropriate. As a legal document, these forms are required to be completed accurately and thoroughly. The aim of this study was to evaluate the difference in quality of DNACPR forms completed using electronic versus paper formats. A retrospective review of DNACPR forms and related documentation was completed in two District General Hospitals in South-East England, one of which uses electronic forms, while the other uses paper red forms. 50 completed forms from each hospital were analysed to assess for legibility, and quality of completion of all subsections of the form, including communications with family, relatives and the Multidisciplinary team. The hospital using paper forms showed a 40-44% rate of completion of sections relating to communication with patients and family, compared to 70% with the hospital using electronic forms. Similar trends were observed with other sections of the form. Conclusion: This study suggests that the implementation of electronic DNACPR forms significantly improves clinical practice and promotes better open communication with patients, family and the MDT.

Keywords: DNACPR, resuscitation, DNAR, patient communication

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16537 Proposal of Innovative Risk Assessment of Ergonomic Factors in the Production of Jet Engines Using AHP (Analytic Hierarchy Process)

Authors: Jose Cristiano Pereira, Gilson Brito Alves Lima

Abstract:

Ergonomics is a key factor affecting the operational safety and quality in the aircraft engine manufacturing industry and evidence shows that the lack of attention to it can increase the risk of accidents. In order to emphasize the importance of ergonomics, this paper systematically reviews the critical processes used in the aircraft engine production industry with focus on the ergonomic factors. about the subject to identify key ergonomic factors. Experts validated the factors and used AHP to rank the factors in order of significance. From the six key risk factors identified, the ones with the highest weight are psychological demand followed by understanding of operational side. These factors suggest that measures must be taken to improve ergonomic factors, quality and safety in the manufacturing of aircraft engines.

Keywords: ergonomics, safety, aviation, aircraft engine production

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16536 High Performance Electrocardiogram Steganography Based on Fast Discrete Cosine Transform

Authors: Liang-Ta Cheng, Ching-Yu Yang

Abstract:

Based on fast discrete cosine transform (FDCT), the authors present a high capacity and high perceived quality method for electrocardiogram (ECG) signal. By using a simple adjusting policy to the 1-dimentional (1-D) DCT coefficients, a large volume of secret message can be effectively embedded in an ECG host signal and be successfully extracted at the intended receiver. Simulations confirmed that the resulting perceived quality is good, while the hiding capability of the proposed method significantly outperforms that of existing techniques. In addition, our proposed method has a certain degree of robustness. Since the computational complexity is low, it is feasible for our method being employed in real-time applications.

Keywords: data hiding, ECG steganography, fast discrete cosine transform, 1-D DCT bundle, real-time applications

Procedia PDF Downloads 195
16535 Empirical Research to Improve Performances of Paddy Columnar Dryer

Authors: Duong Thi Hong, Nguyen Van Hung, Martin Gummert

Abstract:

Good practices of mechanical drying can reduce losses of grain quality. Recently, with demands of higher capacity for paddy drying in the Mekong River Delta of Vietnam, columnar dryers have been introduced rapidly in this area. To improve the technology, this study was conducted to investigate and optimize the parameters for drying Jasmine paddy using an empirical cross-flow columnar dryer. The optimum parameters were resulted in air flow rate and drying temperature that are 1-1.5 m³ s-¹ t-¹ of paddy and 40-42°C, respectively. The investigation also addressed a solution of reversing drying air to achieve the uniformity of grain temperature and quality. Results of this study should be significant for developments of grain drying, contributing to reduce post harvest losses

Keywords: paddy drying, columnar dryer, air flow rate, drying temperature

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16534 Adapting Hazard Analysis and Critical Control Points (HACCP) Principles to Continuing Professional Education

Authors: Yaroslav Pavlov

Abstract:

In the modern world, ensuring quality has become increasingly important in various fields of human activity. One universal approach to quality management, proven effective in the food industry, is the HACCP (Hazard Analysis and Critical Control Points) concept. Based on principles of preventing potential hazards to consumers at all stages of production, from raw materials to the final product, HACCP offers a systematic approach to identifying, assessing risks, and managing critical control points (CCPs). Initially used primarily for food production, it was later effectively adapted to the food service sector. Implementing HACCP provides organizations with a reliable foundation for improving food safety, covering all links in the food chain from producer to consumer, making it an integral part of modern quality management systems. The main principles of HACCP—hazard identification, CCP determination, effective monitoring procedures, corrective actions, regular checks, and documentation—are universal and can be adapted to other areas. The adaptation of the HACCP concept is relevant for continuing professional education (CPE) with certain reservations. Specifically, it is reasonable to abandon the term ‘hazards’ as deviations in CCPs do not pose dangers, unlike in food production. However, the approach through CCP analysis and the use of HACCP's main principles for educational services are promising. This is primarily because it allows for identifying key CCPs based on the value creation model of a specific educational organization and consequently focusing efforts on specific CCPs to manage the quality of educational services. This methodology can be called the Analysis of Critical Points in Educational Services (ACPES). ACPES offers a similar approach to managing the quality of educational services, focusing on preventing and eliminating potential risks that could negatively impact the educational process, learners' achievement of set educational goals, and ultimately lead to students rejecting the organization's educational services. ACPES adapts proven HACCP principles to educational services, enhancing quality management effectiveness and student satisfaction. ACPES includes identifying potential problems at all stages of the educational process, from initial interest to graduation and career development. In ACPES, the term "hazards" is replaced with "problematic areas," reflecting the specific nature of the educational environment. Special attention is paid to determining CCPs—stages where corrective measures can most effectively prevent or minimize the risk of failing educational goals. The ACPES principles align with HACCP's principles, adjusted for the specificities of CPE. The method of the learner's journey map (variation of Customer Journey Map, CJM) can be used to overcome the complexity of formalizing the production chain in educational services. CJM provides a comprehensive understanding of the learner's experience at each stage, facilitating targeted and effective quality management. Thus, integrating the learner's journey map into ACPES represents a significant extension of the methodology's capabilities, ensuring a comprehensive understanding of the educational process and forming an effective quality management system focused on meeting learners' needs and expectations.

Keywords: quality management, continuing professional education, customer journey map, HACCP

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16533 Iot-Based Interactive Patient Identification and Safety Management System

Authors: Jonghoon Chun, Insung Kim, Jonghyun Lim, Gun Ro

Abstract:

We believe that it is possible to provide a solution to reduce patient safety accidents by displaying correct medical records and prescription information through interactive patient identification. Our system is based on the use of smart bands worn by patients and these bands communicate with the hybrid gateways which understand both BLE and Wifi communication protocols. Through the convergence of low-power Bluetooth (BLE) and hybrid gateway technology, which is one of short-range wireless communication technologies, we implement ‘Intelligent Patient Identification and Location Tracking System’ to prevent medical malfunction frequently occurring in medical institutions. Based on big data and IOT technology using MongoDB, smart band (BLE, NFC function) and hybrid gateway, we develop a system to enable two-way communication between medical staff and hospitalized patients as well as to store locational information of the patients in minutes. Based on the precise information provided using big data systems, such as location tracking and movement of in-hospital patients wearing smart bands, our findings include the fact that a patient-specific location tracking algorithm can more efficiently operate HIS (Hospital Information System) and other related systems. Through the system, we can always correctly identify patients using identification tags. In addition, the system automatically determines whether the patient is a scheduled for medical service by the system in use at the medical institution, and displays the appropriateness of the medical treatment and the medical information (medical record and prescription information) on the screen and voice. This work was supported in part by the Korea Technology and Information Promotion Agency for SMEs (TIPA) grant funded by the Korean Small and Medium Business Administration (No. S2410390).

Keywords: BLE, hybrid gateway, patient identification, IoT, safety management, smart band

Procedia PDF Downloads 313
16532 Development of an Index for Asset Class in Ex-Ante Portfolio Management

Authors: Miang Hong Ngerng, Noor Diyana Jasme, May Jin Theong

Abstract:

Volatile market environment is inevitable. Fund managers are struggling to choose the right strategy to survive and overcome uncertainties and adverse market movement. Therefore, finding certainty in the mist of uncertainty future is one of the key performance objectives for fund managers. Current available theoretical results are not practical due to strong reliance on the investment assumption made. This paper is to identify the component that can be forecasted in Ex-ante setting which is the realistic situation facing a fund manager in the actual execution of asset allocation in portfolio management. Partial lease square method was used to generate an index with 10 years accounting data from 191 companies listed in KLSE. The result shows that the index reflects the inner nature of the business and up to 30% of the stock return can be explained by the index.

Keywords: active portfolio management, asset allocation ex-ante investment, asset class, partial lease square

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16531 Autonomic Recovery Plan with Server Virtualization

Authors: S. Hameed, S. Anwer, M. Saad, M. Saady

Abstract:

For autonomic recovery with server virtualization, a cogent plan that includes recovery techniques and backups with virtualized servers can be developed instead of assigning an idle server to backup operations. In addition to hardware cost reduction and data center trail, the disaster recovery plan can ensure system uptime and to meet objectives of high availability, recovery time, recovery point, server provisioning, and quality of services. This autonomic solution would also support disaster management, testing, and development of the recovery site. In this research, a workflow plan is proposed for supporting disaster recovery with virtualization providing virtual monitoring, requirements engineering, solution decision making, quality testing, and disaster management. This recovery model would make disaster recovery a lot easier, faster, and less error prone.

Keywords: autonomous intelligence, disaster recovery, cloud computing, server virtualization

Procedia PDF Downloads 165