Search results for: Ruhaya Atan

Authors: Nadzira Yahaya, Saunah Zainon, Marshita Hashim, Ruhaya Atan

Abstract:

Non-profit organizations (NPOs) in Malaysia are diverse in their origins, structures, objectives, and stakeholders. The largest category of NPOs is from charity and religious category while many other categories such as youth, professionals, women, education and mutual benefits either operate independently or controlled by governments. NPOs have stewardship obligations to their stakeholders and other users of their annual reports, including the public at large. The existing accounting practices without the proper framework of the preparation and presentation of annual reports resulted in a lack of uniformity in the preparation and presentation of NPOs annual reports. Furthermore, a lack of awareness of the applicability of accounting standards and the adoption of different bases of accounting resulted in the need for framework in the preparation and presentation of financial statements for true and fair view of the state of affairs and the operating result of the NPOs activities. This study presents the proposed framework for the preparation and presentation of NPOs annual reports to help the organizations provide high-quality reporting for them to be accountable for good stewardship.

Keywords: annual reports, framework, NPOs, preparation and presentation

Procedia PDF Downloads 397

Authors: Egor Atan Obeten, Abong Augustine Agwul, Bissong A. Samson

Abstract:

The position of the aquifer, its protective capability, and the quality of the groundwater beneath the dumpsite were all investigated. The techniques employed were laboratory, tritium tagging, electrical resistivity tomography (ERT), and vertical electrical sounding (VES). With a maximum electrode spacing of 500 meters, fifteen VES stations were used, and IPI2win software was used to analyze the data collected. The resistivity map of the dumpsite was determined by deploying six ERT stations for the 2 D survey. To ascertain the degree of soil infiltration beneath the dumpsite, the tritium tagging method was used. Using a conventional laboratory procedure, groundwater samples were taken from neighboring boreholes and examined. The findings showed that there were three to five geoelectric layers, with the aquifer position being inferred to be between 24.2 and 75.1 meters deep in the third, fourth, and fifth levels. Siemens with values in the range of 0.0235 to 0.1908 for the load protection capacity were deemed to be, at most, weakly and badly protected. The obtained porosity values ranged from 44.45 to 89.75. Strong calculated values for transmissivity and porosity indicate a permeable aquifer system with considerable storativity. The area has an infiltration value between 8 and 22 percent, according to the results of the tritium tagging technique, which was used to evaluate the level of infiltration from the dumpsite. Groundwater samples that have been analyzed reveal levels of NO2, DO, Pb2+, magnesium, and cadmium that are higher than what the NSDWQ has approved. Overall analysis of the results from the above-described methodologies shows that the study area's aquifer system is porous and that contaminants will circulate through it quickly if they are contaminated.

Keywords: aquifer, transmissivity, dumpsite, groundwater

Procedia PDF Downloads 6

Authors: Saeed Poormoaied, Zumbul Atan

Abstract:

Emergency shipments provide a powerful mechanism to alleviate the risk of imminent stock-outs and can result in substantial benefits in an inventory system. Customer satisfaction and high service level are immediate consequences of utilizing emergency shipments. In this paper, we consider a single-echelon periodic review inventory system consisting of a single local warehouse, being replenished from a central warehouse with ample capacity in an infinite horizon setting. Since the structure of the optimal policy appears to be complicated, we analyze this problem under an order-up-to-S inventory control policy framework, the (S, T) policy, with the emergency shipment consideration. In each period of the periodic review policy, there is a single opportunity at any point of time for the emergency shipment so that in case of stock-outs, an emergency shipment is requested. The goal is to determine the timing and amount of the emergency shipment during a period (emergency shipment policy) as well as the base stock periodic review policy parameters (replenishment policy). We show that how taking advantage of having an emergency shipment during periods improves the performance of the classical (S, T) policy, especially when fixed and unit emergency shipment costs are small. Investigating the structure of the objective function, we develop an exact algorithm for finding the optimal solution. We also provide a heuristic and an approximation algorithm for the periodic review inventory system problem. The experimental analyses indicate that the heuristic algorithm is computationally more efficient than the approximation algorithm, but in terms of the solution efficiency, the approximation algorithm performs very well. We achieve up to 13% cost savings in the (S, T) policy if we apply the proposed emergency shipment policy. Moreover, our computational results reveal that the approximated solution is often within 0.21% of the globally optimal solution.

Keywords: emergency shipment, inventory, periodic review policy, approximation algorithm.

Procedia PDF Downloads 106