Search results for: accounting tools
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4399

Search results for: accounting tools

4159 Neighborhood Linking Social Capital as a Predictor of Drug Abuse: A Swedish National Cohort Study

Authors: X. Li, J. Sundquist, C. Sjöstedt, M. Winkleby, K. S. Kendler, K. Sundquist

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Aims: This study examines the association between the incidence of drug abuse (DA) and linking (communal) social capital, a theoretical concept describing the amount of trust between individuals and societal institutions. Methods: We present results from an 8-year population-based cohort study that followed all residents in Sweden, aged 15-44, from 2003 through 2010, for a total of 1,700,896 men and 1,642,798 women. Social capital was conceptualized as the proportion of people in a geographically defined neighborhood who voted in local government elections. Multilevel logistic regression was used to estimate odds ratios (ORs) and between-neighborhood variance. Results: We found robust associations between linking social capital (scored as a three level variable) and DA in men and women. For men, the OR for DA in the crude model was 2.11 [95% confidence interval (CI) 2.02-2.21] for those living in areas with the lowest vs. highest level of social capital. After accounting for neighborhood-level deprivation, the OR fell to 1.59 (1.51-1-68), indicating that neighborhood deprivation lies in the pathway between linking social capital and DA. The ORs remained significant after accounting for age, sex, family income, marital status, country of birth, education level, and region of residence, and after further accounting for comorbidities and family history of comorbidities and family history of DA. For women, the OR decreased from 2.15 (2.03-2.27) in the crude model to 1.31 (1.22-1.40) in the final model, adjusted for multiple neighborhood-level and individual-level variables. Conclusions: Our study suggests that low linking social capital may have important independent effects on DA.

Keywords: drug abuse, social linking capital, environment, family

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4158 A Step Towards Automating the Synthesis of a Scene Script

Authors: Americo Pereira, Ricardo Carvalho, Pedro Carvalho, Luis Corte-Real

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Generating 3D content is a task mostly done by hand. It requires specific knowledge not only on how to use the tools for the task but also on the fundamentals of a 3D environment. In this work, we show that automatic generation of content can be achieved, from a scene script, by leveraging existing tools so that non-experts can easily engage in a 3D content generation without requiring vast amounts of time in exploring and learning how to use specific tools. This proposal carries several benefits, including flexible scene synthesis with different levels of detail. Our preliminary results show that the automatically generated content is comparable to the content generated by users with low experience in 3D modeling while vastly reducing the amount of time required for the generation and adds support to implement flexible scenarios for visual scene visualization.

Keywords: 3D virtualization, multimedia, scene script, synthesis

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4157 Intelligent Tooling Embedded Sensors for Monitoring the Wear of Cutting Tools in Turning Applications

Authors: Hatim Laalej, Jon Stammers

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In machining, monitoring of tool wear is essential for achieving the desired dimensional accuracy and surface finish of a machined workpiece. Currently, the task of monitoring the wear on the cutting tool is carried out by the operator who performs manual inspections of the cutting tool, causing undesirable stoppages of machine tools and consequently resulting in costs incurred from loss of productivity. The cutting tool consumable costs may also be higher than necessary when tools are changed before the end of their useful life. Furthermore, damage can be caused to the workpiece when tools are not changed soon enough leading to a significant increase in the costs of manufacturing. The present study is concerned with the development of break sensor printed on the flank surface of poly-crystalline diamond (PCD) cutting to perform on-line condition monitoring of the cutting tool used to machine Titanium Ti-6al-4v bar. The results clearly show that there is a strong correlation between the break sensor measurements and the amount of wear in the cutting tool. These findings are significant in that they help the user/operator of the machine tool to determine the condition of the cutting tool without the need of performing manual inspection, thereby reducing the manufacturing costs such as the machine down time.

Keywords: machining, manufacturing, tool wear, signal processing

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4156 Personnel Marketing as Perceived by HR Managers in Czech Republic: Results of a Qualitative Research Study

Authors: Lukáš Mazánek, Zdeňka Konečná

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The article is devoted to the area of personnel marketing. A comprehensive review of scientific literature and articles published predominantly in personnel-oriented journals was carried out, followed by a qualitative exploratory research with the aim to explore and explain the perception of personnel marketing. Due to the lack of research in this field in Czech Republic, we have focused on Czech HR managers, more specifically, on how they understand the tasks of personnel marketing, which tools they use and whether the companies they work for try to be a preferred employer. The answers from our respondents were used to help us determine what is important within this field. All of the respondents strive to be a preferred employer and try to achieve it by using an extensive range of marketing tools. The most frequently used tools are advertising, job fairs presentations, employee care and employer brand promotion.

Keywords: Czech Republic, personnel marketing, preferred employer, qualitative research study

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4155 Online Educational Tools and Language Teaching

Authors: Petr Sulc, Hana Maresova

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This contribution focuses on online educational tools and language teaching, specifically on literary education in a multi-user virtual environment. The goal of this contribution is to give a basic overview of online language education and teaching in a virtual environment. The main goal of the research survey is to compare language (literary) education in a virtual environment with the traditional way of teaching in a typical classroom. The research concept will be mixed: a didactic test, the grounded theory method, and semi-structured questioning will be used. Kitely’s multi-user virtual environment and printed worksheets will be used for the comparison.

Keywords: online educational tools, virtual environment, virtual teaching objects, literary education, didactic test

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4154 Accessible Sustainability Assessment Tools and Approach of the University level Academic Programs

Authors: S. K. Ashiquer Rahman

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The innovative knowledge threshold significantly shifted education from traditional to an online version which was an emergent state of arts for academic programs of any higher education institutions; the substantive situation thus raises the importance of deliberative integration of education, Knowledge, technology and sustainability as well as knowledge platforms, e.g., ePLANETe. In fact, the concept of 'ePLANETe' an innovative knowledge platform and its functionalities as an experimental digitized platform for contributing sustainable assessment of academic programs of higher education institution(HEI). Besides, this paper assessed and define the common sustainable development challenges of higher education(HE) and identified effective approach and tools of 'ePLANETe’ that is enable to practices sustainability assessment of academic programs through the deliberation methodologies. To investigate the effectiveness of knowledge tools and approach of 'ePLANETe’, I have studied sustainable challenges digitized pedagogical content as well as evaluation of academic programs of two public universities in France through the 'ePLANETe’ evaluation space. The investigation indicated that the effectiveness of 'ePLANETe’s tools and approach perfectly fit for the quality assessment of academic programs, implementation of sustainable challenges, and dynamic balance of ecosystem within the university communities and academic programs through 'ePLANETe’ evaluation process and space. The study suggests to the relevant higher educational institution’s authorities and policymakers could use this approach and tools for assessing sustainability and enhancing the sustainability competencies of academic programs for quality education

Keywords: ePLANETe, deliberation, evaluation, competencies

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4153 The Signaling Power of ESG Accounting in Sub-Sahara Africa: A Dynamic Model Approach

Authors: Haruna Maama

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Environmental, social and governance (ESG) reporting is gaining considerable attention despite being voluntary. Meanwhile, it consumes resources to provide ESG reporting, raising a question of its value relevance. The study examined the impact of ESG reporting on the market value of listed firms in SSA. The annual and integrated reports of 276 listed sub-Sahara Africa (SSA) firms. The integrated reporting scores of the firm were analysed using a content analysis method. A multiple regression estimation technique using a GMM approach was employed for the analysis. The results revealed that ESG has a positive relationship with firms’ market value, suggesting that investors are interested in the ESG information disclosure of firms in SSA. This suggests that extensive ESG disclosures are attempts by firms to obtain the approval of powerful social, political and environmental stakeholders, especially institutional investors. Furthermore, the market value analysis evidence is consistent with signalling theory, which postulates that firms provide integrated reports as a signal to influence the behaviour of stakeholders. This finding reflects the value placed on investors' social, environmental and governance disclosures, which affirms the views that conventional investors would care about the social, environmental and governance issues of their potential or existing investee firms. Overall, the evidence is consistent with the prediction of signalling theory. In the context of this theory, integrated reporting is seen as part of firms' overall competitive strategy to influence investors' behaviour. The findings of this study make unique contributions to knowledge and practice in corporate reporting.

Keywords: environmental accounting, ESG accounting, signalling theory, sustainability reporting, sub-saharan Africa

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4152 Engineering the Human Mind: Social Engineering Attack Using Kali Linux

Authors: Joy Winston James, Abdul Kadher Jilani

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This review article provides a comprehensive overview of social engineering attacks, specifically those executed through the Kali Linux operating system. It aims to present an in-depth analysis of the background and importance of social engineering in cybersecurity, the tools, and techniques used in these attacks, real-world case studies that demonstrate their effectiveness, and ethical considerations that need to be taken into account while using them. The article highlights the Kali Linux tools that are commonly used in social engineering attacks, including SET, Metasploit, and BeEF, and discusses techniques such as phishing, pretexting, and baiting that are crucial in conducting successful social engineering attacks. It further explores real-world case studies that demonstrate the effectiveness of these techniques, emphasizing the importance of implementing effective countermeasures to reduce the risk of successful social engineering attacks. Moreover, the article sheds light on ethical considerations that need to be taken into account while using social engineering tools, emphasizing the importance of using them ethically and legally. Finally, the article provides potential countermeasures such as two-factor authentication, strong password policies, and regular security audits to help individuals and organizations better protect themselves against this growing threat. By understanding the tools and techniques used in social engineering attacks and implementing appropriate countermeasures, individuals and organizations can minimize the risk of successful social engineering attacks and improve their cybersecurity posture. To illustrate the effectiveness of social engineering attacks, we present real-world case studies that demonstrate how easily individuals and organizations can fall prey to these attacks. We also discuss ethical considerations that must be taken into account while using social engineering tools, emphasizing the need for responsible and legal use of these tools.

Keywords: pen testing, hacking, Kali Linux, social engineering

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4151 Remote Learning During Pandemic: Malaysian Classroom

Authors: Hema Vanita Kesevan

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The global spread of Covid-19 virus in early 2020 has led to major changes in many walks of life, including the education system. Traditional face to face lessons that were carried out for years has been replaced by online learning. Although online learning has been used before the pandemic, it has not been the only source of teaching and learning. This drastic change has brought significant impact to the process of teaching and learning in many classrooms around the world. Likewise, in country like Malaysia that that has been promoting online learning but has not utilize it fully due to many restrictions in terms of technology, accessibility, and online literacy, the sudden change to full online platform learning in all educational sector has definitely caused Issues in terms of its adaptation and usage. Although many studies have been conducted to explore the efficiency and impact of online learning during the pandemic, studies focusing on the same are limited in Malaysian classroom context, especially in English language classrooms. Thus, this study seeks to explore on the efficacy and effectiveness of online learning tools in ESL classroom contexts during the pandemic. The aim of this study is to understand the educator's and student's perceptions on the implementation of online learning tools in the teaching and learning process and the types of online learning tools that were used to assist the teaching and learning process during the pandemic. Particularly, this study focused to explore the types of online learning tools used in Malaysian schools and university during the online teaching and learning process and further explores how the various types of tools used impacted the students' participation in the lessons conducted. The participants of this study are secondary school students, teachers, and university students. Data will be collected in terms of survey questionnaire and interviews. The survey data intends to obtain information on the types of online learning used in ESL teaching and learning practices during the pandemic, how the various types of online tools influence students' participation during lessons. The interview data from the teachers serves to provide information about the selection of online learning tools, challenges of using it to conduct online lessons, and other arising issues. A mixed method design will be used to analysed the data obtained. The questionnaire will be analysed quantitatively using descriptive analysis meanwhile, the interview data will be analysed qualitatively.

Keywords: Covid 19, online learning tools, ESL classroom, effectiveness, efficacy

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4150 Improving Automotive Efficiency through Lean Management Tools: A Case Study

Authors: Raed El-Khalil, Hussein Zeaiter

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Managing and improving efficiency in the current highly competitive global automotive industry demands that companies adopt leaner and more flexible systems. During the past 20 years the domestic automotive industry in North America has been focusing on establishing new management strategies in order to meet market demands. 98The lean management process also known as Toyota Manufacturing Process (TPS) or lean manufacturing encompasses tools and techniques that were established in order to provide the best quality product with the fastest lead time at the lowest cost. The following paper presents a study that focused on improving labor efficiency at one of the Big Three (Ford, GM, Chrysler LLC) domestic automotive facility in North America. The objective of the study was to utilize several lean management tools in order to optimize the efficiency and utilization levels at the “Pre-Marriage” chassis area in a truck manufacturing and assembly facility. Utilizing three different lean tools (i.e. Standardization of work, 7 Wastes, and 5S) this research was able to improve efficiency by 51%, utilization by 246%, and reduce operations by 14%. The return on investment calculated based on the improvements made was 284%.

Keywords: lean manufacturing, standardized work, operation efficiency, utilization

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4149 Information Technology Approaches to Literature Text Analysis

Authors: Ayse Tarhan, Mustafa Ilkan, Mohammad Karimzadeh

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Science was considered as part of philosophy in ancient Greece. By the nineteenth century, it was understood that philosophy was very inclusive and that social and human sciences such as literature, history, and psychology should be separated and perceived as an autonomous branch of science. The computer was also first seen as a tool of mathematical science. Over time, computer science has grown by encompassing every area in which technology exists, and its growth compelled the division of computer science into different disciplines, just as philosophy had been divided into different branches of science. Now there is almost no branch of science in which computers are not used. One of the newer autonomous disciplines of computer science is digital humanities, and one of the areas of digital humanities is literature. The material of literature is words, and thanks to the software tools created using computer programming languages, data that a literature researcher would need months to complete, can be achieved quickly and objectively. In this article, three different tools that literary researchers can use in their work will be introduced. These studies were created with the computer programming languages Python and R and brought to the world of literature. The purpose of introducing the aforementioned studies is to set an example for the development of special tools or programs on Ottoman language and literature in the future and to support such initiatives. The first example to be introduced is the Stylometry tool developed with the R language. The other is The Metrical Tool, which is used to measure data in poems and was developed with Python. The latest literature analysis tool in this article is Voyant Tools, which is a multifunctional and easy-to-use tool.

Keywords: DH, literature, information technologies, stylometry, the metrical tool, voyant tools

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4148 Environmental Management Accounting Practices and Policies within the Higher Education Sector: An Exploratory Study of the University of KwaZulu Natal

Authors: Kiran Baldavoo, Mishelle Doorasamy

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Universities have a role to play in the preservation of the environment, and the study attempted to evaluate the environmental management accounting (EMA) processes at UKZN. UKZN, a South African university, generates the same direct and indirect environmental impacts as the higher education sector worldwide. This is significant within the context of the South African environment which is constantly plagued by having to effectively manage the already scarce resources of water and energy, evident through the imposition of water and energy restrictions over the recent years. The study’s aim is to increase awareness of having a structured approach to environmental management in order to achieve the strategic environmental goals of the university. The research studied the experiences of key managers within UKZN, with the purpose of exploring the potential factors which influence the decision to adopt and apply EMA within the higher education sector. The study comprised two objectives, namely understanding the current state of accounting practices for managing major environmental costs and identifying factors influencing EMA adoption within the university. The study adopted a case study approach, comprising semi-structured interviews of key personnel involved in Management Accounting, Environmental Management, and Academic Schools within the university. Content analysis was performed on the transcribed interview data. A Theoretical Framework derived from literature was adopted to guide data collection and focus the study. Contingency and Institutional theory was the resultant basis of the derived framework. The findings of the first objective revealed that there was a distinct lack of EMA utilization within the university. There was no distinct policy on EMA, resulting in minimal environmental cost information being brought to the attention of senior management. The university embraced the principles of environmental sustainability; however, efforts to improve internal environmental accountability primarily from an accounting perspective was absent. The findings of the second objective revealed that five key barriers contributed to the lack of EMA utilization within the university. The barriers being attitudinal, informational, institutional, technological, and lack of incentives (financial). The results and findings of this study supported the use and application of EMA within the higher education sector. Participants concurred that EMA was underutilized and if implemented, would realize significant benefits for both the university and environment. Environmental management accounting is being widely acknowledged as a key management tool that can facilitate improved financial and environmental performance via the concept of enhanced environmental accountability. Historically research has been concentrated primarily on the manufacturing industry, due to it generating the greatest proportion of environmental impacts. Service industries are also an integral component of environmental management as they contribute significant environmental impacts, both direct and indirect. Educational institutions such as universities form part of the service sector and directly impact on the environment through the consumption of paper, energy, and water and solid waste generated, with the associated demands.

Keywords: environmental management accounting, environmental impacts, higher education, Southern Africa

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4147 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

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4146 Solar Photovoltaic Pumping and Water Treatment Tools: A Case Study in Ethiopian Village

Authors: Corinna Barraco, Ornella Salimbene

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This research involves the Ethiopian locality of Jeldi (North Africa), an area particularly affected by water shortage and in which the pumping and treatment of drinking water are extremely sensitive issues. The study aims to develop and apply low-cost tools for the design of solar water pumping and water purification systems in a not developed country. Consequently, two technical tools have been implemented in Excel i) Solar photovoltaic Pumping (Spv-P) ii) Water treatment (Wt). The Spv-P tool was applied to the existing well (depth 110 [m], dynamic water level 90 [m], static water level 53 [m], well yield 0.1728 [m³h⁻¹]) in the Jeldi area, where estimated water demand is about 50 [m3d-1]. Through the application of the tool, it was designed the water extraction system of the well, obtaining the number of pumps and solar panels necessary for water pumping from the well of Jeldi. Instead, the second tool Wt has been applied in the subsequent phase of extracted water treatment. According to the chemical-physical parameters of the water, Wt returns as output the type of purification treatment(s) necessary to potable the extracted water. In the case of the well of Jeldi, the tool identified a high criticality regarding the turbidity parameter (12 [NTU] vs 5 [NTU]), and a medium criticality regarding the exceeding limits of sodium concentration (234 [mg/L Na⁺] vs 200 [mg/L Na⁺]) and ammonia (0.64 [mg/L NH³-N] vs 0.5 [mg/L NH³-N]). To complete these tools, two specific manuals are provided for the users. The joint use of the two tools would help reduce problems related to access to water resources compared to the current situation and represents a simplified solution for the design of pumping systems and analysis of purification treatments to be performed in undeveloped countries.

Keywords: drinking water, Ethiopia, treatments, water pumping

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4145 Sustainability of High-Rise Affordable Housing: Critical Issues in Applying Green Building Rating Tools

Authors: Poh Im. Lim, Hillary Yee Qin. Tan

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Nowadays, going green has become a trend, and being emphasized in the construction industry. In Malaysia, there are several green rating tools available in the industry and among these, GBI and GreenRE are considered as the most common tools adopted for residential buildings. However, being green is not equal to or making something sustainable. Being sustainable is to take economic, environmental and social aspects into consideration. This is particularly essential in the affordable housing sector as the end-users belong to lower-income and places importance on many socio-economic needs beyond the environmental criteria. This paper discusses the arguments in proposing a sustainability framework that is tailor-made for high-rise affordable housing. In-depth interviews and observation mapping methods were used in gathering inputs from the end-users, non-governmental organisations (NGOs) as well as the professionals. ‘Bottom-up’ approach was applied in this research to show the significance of participation from the local community in the decision-making process. The proposed sustainability framework illustrates the discrepancies between user priorities and what the industry is providing. The outcome of this research suggests that integrating sustainability into high-rise affordable housing is achievable and beneficial to the industry, society, and the environment.

Keywords: green building rating tools, high-rise affordable housing, sustainability framework, sustainable development

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4144 On the Development of Medical Additive Manufacturing in Egypt

Authors: Khalid Abdelghany

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Additive Manufacturing (AM) is the manufacturing technology that is used to fabricate fast products direct from CAD models in very short time and with minimum operation steps. Jointly with the advancement in medical computer modeling, AM proved to be a very efficient tool to help physicians, orthopedic surgeons and dentists design and fabricate patient-tailored surgical guides, templates and customized implants from the patient’s CT / MRI images. AM jointly with computer-assisted designing/computer-assisted manufacturing (CAD/CAM) technology have enabled medical practitioners to tailor physical models in a patient-and purpose-specific fashion and helped to design and manufacture of templates, appliances and devices with a high range of accuracy using biocompatible materials. In developing countries, there are some technical and financial limitations of implementing such advanced tools as an essential portion of medical applications. CMRDI institute in Egypt has been working in the field of Medical Additive Manufacturing since 2003 and has assisted in the recovery of hundreds of poor patients using these advanced tools. This paper focuses on the surgical and dental use of 3D printing technology in Egypt as a developing country. The presented case studies have been designed and processed using the software tools and additive manufacturing machines in CMRDI through cooperative engineering and medical works. Results showed that the implementation of the additive manufacturing tools in developed countries is successful and could be economical comparing to long treatment plans.

Keywords: additive manufacturing, dental and orthopeadic stents, patient specific surgical tools, titanium implants

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4143 Application of Vegetation Health Index for Drought Monitoring in the North-East Region of Nigeria

Authors: Abdulkadir I.

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Scientists have come to terms with the fact that climate change has been and is expected to cause a significant increase in the severity and frequency of drought events. The northeast region of Nigeria is one of the most, if not the most, affected regions by drought in the country. Therefore, it is on this note that the present study applied ArcGIS and XLSTAT Software and explored drought and its trend in the northeast region of the country using the vegetation health index (VHI), Mann-Kendal, and Sen’s slope between 2001 and 2020. The study also explored the areas that remained under drought and no-drought conditions at intervals of five years for the period under review. The result of Mann-Kendal (-0.07) and Sen’s slope (-0.19) revealed that there was a decreasing trend in VHI over the period under review. The result further showed that the period between 2010 and 2015 had a minimum area of no-drought conditions of about 24%, with Gombe State accounting for the lowest percentage among the six States, about 0.9% of the total area of no-drought conditions. The result further showed the areas that were under drought conditions between 2010 and 2015 represented about 9.1%, with Borno State accounting for the highest percentage among the six States, about 2.5% of the total area under drought conditions. The masked-out areas stood at 66.8%, with Borno State accounting for the highest percentage among the six States, about 20.2% of the total area under drought conditions. Therefore, collective efforts are needed to put in place sustainable land management in the affected areas so as to mitigate the sprawl of desertification in the region.

Keywords: climate change, drought, Mann Kendal, sustainable land management, vegetation health index

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4142 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

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4141 A Simulated Scenario of WikiGIS to Support the Iteration and Traceability Management of the Geodesign Process

Authors: Wided Batita, Stéphane Roche, Claude Caron

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Geodesign is an emergent term related to a new and complex process. Hence, it needs to rethink tools, technologies and platforms in order to efficiently achieve its goals. A few tools have emerged since 2010 such as CommunityViz, GeoPlanner, etc. In the era of Web 2.0 and collaboration, WikiGIS has been proposed as a new category of tools. In this paper, we present WikiGIS functionalities dealing mainly with the iteration and traceability management to support the collaboration of the Geodesign process. Actually, WikiGIS is built on GeoWeb 2.0 technologies —and primarily on wiki— and aims at managing the tracking of participants’ editing. This paper focuses on a simplified simulation to illustrate the strength of WikiGIS in the management of traceability and in the access to history in a Geodesign process. Indeed, a cartographic user interface has been implemented, and then a hypothetical use case has been imagined as proof of concept.

Keywords: geodesign, history, traceability, tracking of participants’ editing, WikiGIS

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4140 Application of Social Media for Promoting Library and Information Services: A Case Study of Library Science Professionals of India

Authors: Payel Saha

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Social media is playing an important role for dissemination of information in society. In 21st century most people have a smart phone and used different social media tools like Facebook, Twitter, Instagram, WhatsApp, Skype etc. in day to day life. It is rapidly growing web-based tool for everyone to share thoughts, ideas and knowledge globally using internet. The study highlights the current use of social media tools for promoting library and information services of Library and Information Professionals of India, which are working in Library. The study was conducted during November, 2017. A structured questionnaire was prepared using google docs and shared using different mailing list, sent to individual email IDs and sharing with other social media tools. Only 90 responses received from the different states of India and analyzed via MS-Excel. The data receive from 17 states and 3 union territories of India; however most of the respondents has come from the states Odisha 23, Himachal Pradesh 14 and Assam 10. The results revealed that out 90 respondents 37 Female and 53 male categories and also majority of respondents 71 have come from academic library followed by special library 15, Public library 3 and corporate library 1 respondent. The study indicates that, out of 90 respondent’s majority of 53 of respondents said that their Library have a social media account while 39 of respondents have not their Library social media account. The study also inform that Facebook, YouTube, Google+, LinkedIn, Twitter and Instagram are using by the LIS professional of India and Facebook 86 was popular social media tool among the other social media tools. Furthermore, respondent reported that they are using social media tools for sharing photos of events and programs of library 72, followed by tips for using different services 64, posting of new arrivals 56, tutorials of database 35 and send brief updates to patrons 32, announcement of library holidays 22. It was also reported by respondents that they are sharing information about scholarships training programs and marketing of library events etc. The study furthermore identify that lack of time is the major problem while using social media with 53 of respondents followed by low speed of internet 35, too many social media tools to learn 17 and some 3 respondents reported that there is no problem while using social media tools. The results also revealed that, majority of the respondents reported that they are using social media tools in daily basis 71 followed by weekly basis 16. It was followed by monthly 1 respondent and other 2 of the respondents. In summary, this study is expected to be useful in further promoting the social media for dissemination of library and information services to the general public.

Keywords: application of social media, India, promoting library services, library professionals

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4139 A Novel Epitope Prediction for Vaccine Designing against Ebola Viral Envelope Proteins

Authors: Manju Kanu, Subrata Sinha, Surabhi Johari

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Viral proteins of Ebola viruses belong to one of the best studied viruses; however no effective prevention against EBOV has been developed. Epitope-based vaccines provide a new strategy for prophylactic and therapeutic application of pathogen-specific immunity. A critical requirement of this strategy is the identification and selection of T-cell epitopes that act as vaccine targets. This study describes current methodologies for the selection process, with Ebola virus as a model system. Hence great challenge in the field of ebola virus research is to design universal vaccine. A combination of publicly available bioinformatics algorithms and computational tools are used to screen and select antigen sequences as potential T-cell epitopes of supertypes Human Leukocyte Antigen (HLA) alleles. MUSCLE and MOTIF tools were used to find out most conserved peptide sequences of viral proteins. Immunoinformatics tools were used for prediction of immunogenic peptides of viral proteins in zaire strains of Ebola virus. Putative epitopes for viral proteins (VP) were predicted from conserved peptide sequences of VP. Three tools NetCTL 1.2, BIMAS and Syfpeithi were used to predict the Class I putative epitopes while three tools, ProPred, IEDB-SMM-align and NetMHCII 2.2 were used to predict the Class II putative epitopes. B cell epitopes were predicted by BCPREDS 1.0. Immunogenic peptides were identified and selected manually by putative epitopes predicted from online tools individually for both MHC classes. Finally sequences of predicted peptides for both MHC classes were looked for common region which was selected as common immunogenic peptide. The immunogenic peptides were found for viral proteins of Ebola virus: epitopes FLESGAVKY, SSLAKHGEY. These predicted peptides could be promising candidates to be used as target for vaccine design.

Keywords: epitope, b cell, immunogenicity, ebola

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4138 Hybrid Quasi-Steady Thermal Lattice Boltzmann Model for Studying the Behavior of Oil in Water Emulsions Used in Machining Tool Cooling and Lubrication

Authors: W. Hasan, H. Farhat, A. Alhilo, L. Tamimi

Abstract:

Oil in water (O/W) emulsions are utilized extensively for cooling and lubricating cutting tools during parts machining. A robust Lattice Boltzmann (LBM) thermal-surfactants model, which provides a useful platform for exploring complex emulsions’ characteristics under variety of flow conditions, is used here for the study of the fluid behavior during conventional tools cooling. The transient thermal capabilities of the model are employed for simulating the effects of the flow conditions of O/W emulsions on the cooling of cutting tools. The model results show that the temperature outcome is slightly affected by reversing the direction of upper plate (workpiece). On the other hand, an important increase in effective viscosity is seen which supports better lubrication during the work.

Keywords: hybrid lattice Boltzmann method, Gunstensen model, thermal, surfactant-covered droplet, Marangoni stress

Procedia PDF Downloads 281
4137 Streamlining the Fuzzy Front-End and Improving the Usability of the Tools Involved

Authors: Michael N. O'Sullivan, Con Sheahan

Abstract:

Researchers have spent decades developing tools and techniques to aid teams in the new product development (NPD) process. Despite this, it is evident that there is a huge gap between their academic prevalence and their industry adoption. For the fuzzy front-end, in particular, there is a wide range of tools to choose from, including the Kano Model, the House of Quality, and many others. In fact, there are so many tools that it can often be difficult for teams to know which ones to use and how they interact with one another. Moreover, while the benefits of using these tools are obvious to industrialists, they are rarely used as they carry a learning curve that is too steep and they become too complex to manage over time. In essence, it is commonly believed that they are simply not worth the effort required to learn and use them. This research explores a streamlined process for the fuzzy front-end, assembling the most effective tools and making them accessible to everyone. The process was developed iteratively over the course of 3 years, following over 80 final year NPD teams from engineering, design, technology, and construction as they carried a product from concept through to production specification. Questionnaires, focus groups, and observations were used to understand the usability issues with the tools involved, and a human-centred design approach was adopted to produce a solution to these issues. The solution takes the form of physical toolkit, similar to a board game, which allows the team to play through an example of a new product development in order to understand the process and the tools, before using it for their own product development efforts. A complimentary website is used to enhance the physical toolkit, and it provides more examples of the tools being used, as well as deeper discussions on each of the topics, allowing teams to adapt the process to their skills, preferences and product type. Teams found the solution very useful and intuitive and experienced significantly less confusion and mistakes with the process than teams who did not use it. Those with a design background found it especially useful for the engineering principles like Quality Function Deployment, while those with an engineering or technology background found it especially useful for design and customer requirements acquisition principles, like Voice of the Customer. Products developed using the toolkit are added to the website as more examples of how it can be used, creating a loop which helps future teams understand how the toolkit can be adapted to their project, whether it be a small consumer product or a large B2B service. The toolkit unlocks the potential of these beneficial tools to those in industry, both for large, experienced teams and for inexperienced start-ups. It allows users to assess the market potential of their product concept faster and more effectively, arriving at the product design stage with technical requirements prioritized according to their customers’ needs and wants.

Keywords: new product development, fuzzy front-end, usability, Kano model, quality function deployment, voice of customer

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4136 Implementation of Lean Manufacturing in Some Companies in Colombia: A Case Study

Authors: Natalia Marulanda, Henry González, Gonzalo León, Alejandro Hincapié

Abstract:

Continuous improvement tools are the result of a set of studies that developed theories and methodologies. These methodologies enable organizations to increase their levels of efficiency, effectiveness, and productivity. Based on these methodologies, lean manufacturing philosophy, which is based on the optimization of resources, waste disposal, and generation of value to products and services, was developed. Lean application has been massive globally, but Colombian companies have been made it incipiently. Therefore, the purpose of this article is to identify the impacts generated by the implementation of lean manufacturing tools in five companies located in Colombia and Medellín metropolitan area. It also seeks to make a comparison of the results obtained from the implementation of lean philosophy and Theory of Constraints. The methodology is qualitative and quantitative, is based on the case study interview from dialogue with the leaders of the processes that used lean tools. The most used tools by research companies are 5's with 100% and TPM with 80%. The less used tool is the synchronous production with 20%. The main reason for the implementation of lean was supply chain management with 83.3%. For the application of lean and TOC, we did not find significant differences between the impact, in terms of methodology, areas of application, staff initiatives, supply chain management, planning, and training.

Keywords: business strategy, lean manufacturing, theory of constraints, supply chain

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4135 Mitigation of Risk Management Activities towards Accountability into Microfinance Environment: Malaysian Case Study

Authors: Nor Azlina A. Rahman, Jamaliah Said, Salwana Hassan

Abstract:

Prompt changes in global business environment, such as passionate competition, managerial/operational, changing governmental regulation and innovation in technology have significant impacts on the organizations. At present, global business environment demands for more proactive institutions on microfinance to provide an opportunity for the business success. Microfinance providers in Malaysia still accelerate its activities of funding by cash and cheque. These institutions are at high risk as the paper-based system is deemed to be slow and prone to human error, as well as requiring a major annual reconciliation process. The global transformation of financial services, growing involvement of technology, innovation and new business activities had progressively made risk management profile to be more subjective and diversified. The persistent, complex and dynamic nature of risk management activities in the institutions arise due to highly automated advancements of technology. This may thus manifest in a variety of ways throughout the financial services sector. This study seeks out to examine current operational risks management being experienced by microfinance providers in Malaysia; investigate the process of current practices on facilitator control factor mechanisms, and explore how the adoption of technology, innovation and use of management accounting practices would affect the risk management process of operation system in microfinance providers in Malaysia. A case study method was employed in this study. The case study also need to find that the vital past role of management accounting will be used for mitigation of risk management activities towards accountability as an information or guideline to microfinance provider. An empirical element obtainable with qualitative method is needed in this study, where multipart and in-depth information are essential to understand the issues of these institution phenomena. This study is expected to propose a theoretical model for implementation of technology, innovation and management accounting practices into the system of operation to improve internal control and subsequently lead to mitigation of risk management activities among microfinance providers to be more successful.

Keywords: microfinance, accountability, operational risks, management accounting practices

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4134 Twitter: The New Marketing Communication Tools

Authors: Mansur Ahmed Kazaure

Abstract:

The emergence of internet-based social media has made it possible for one person to communication with hundreds or even thousands of people about a company goods and services and the companies that provides them. Thus, the impact of customer-to-customer communications has been significantly magnified in the marketplace. Therefore, the essence of this paper is to critically evaluate the literature of social media and their implication for practice, but the author pay attention on twitter as a new marketing communication tools. The author found out that, despite the implication of using social media especially twitter by the companies as part of their marketing communication tool, but still it can enhance the opportunity for the companies to develop and maintain long-term customer relationship. The paper concludes that, using twitter as a marketing communication tool is a market trend and it is the best way for marketers to add value to their customer, however with the Twitter marketers can get a feedback about the performance of their product and its brand in the marketplace. The paper is purely a conceptual discourse based on secondary data.

Keywords: social media, marketing communication, marketing communication tools, Twitter, Facebook

Procedia PDF Downloads 439
4133 Improving Overall Equipment Effectiveness of CNC-VMC by Implementing Kobetsu Kaizen

Authors: Nakul Agrawal, Y. M. Puri

Abstract:

TPM methodology is a proven approach to increase Overall Equipment Effectiveness (OEE) of machine. OEE is an established method to monitor and improve the effectiveness of manufacturing process. OEE is a product of equipment availability, performance efficiency and quality performance of manufacturing operations. The paper presents a project work for improving OEE of CNC-VMC in a manufacturing industry with the help of TPM tools Kaizen and Autonomous Maintenance. The aim of paper is to enhance OEE by minimizing the breakdown and re-work, increase availability, performance and quality. The calculated OEE of bottle necking machines for 4 months is lower of 53.3%. Root Cause Analysis RCA tools like fishbone diagram, Pareto chart are used for determining the reasons behind low OEE. While Tool like Why-Why analysis is use for determining the basis reasons for low OEE. Tools like Kaizen and Autonomous Maintenance are effectively implemented on CNC-VMC which eliminate the causes of breakdown and prevent from reoccurring. The result obtains from approach shows that OEE of CNC-VMC improved from 53.3% to 73.7% which saves an average sum of Rs.3, 19,000.

Keywords: OEE, TPM, Kaizen, CNC-VMC, why-why analysis, RCA

Procedia PDF Downloads 355
4132 Usage of Visual Tools for Light Exploring with Children in the Geographical Istria Region Kindergartens in Republic of Croatia and Republic of Slovenia

Authors: Urianni Merlin, Đeni Zuliani Blašković

Abstract:

Inspired by the Reggio Pedagogy approach that explores light from physical, mathematical, artistic, and natural perspectives, emphasizes the value of visual tools in light exploring that opens up a wide area of experiential discovery and knowledge, especially if used in kindergartens with children. While there is some literature evidence of visual tool usage for light exploring in kindergartens in the Republic of Slovenia, in the Republic of Croatia there are few researches, and those published are focused at shadow exploring, exploring of physical characteristics and teatrical play of light and shadow. The objectives of this research are to assess how much visual tools are used for light exploring by preschool teachers from geographical Istria kindergartens as part of the activities offered to children and if the usage of the visual tool for light exploring it’s different regarding the work environment (Slovenian and Croatian Istria kindergartens; city vs. village kindergartens; preschool teachers age and length of service). One hundred one preschool teachers from Croatian Istria Region and 70 preschool teachers from Slovenian Istria Region responded to a self-made questionnaire regarding visual tool usage habits in their work. As predicted, results show significant differences in visual tool usage regarding preschool teachers' work environment, length of service, and age. Preschool teachers from Slovenian Istria that work in kindergartens located in the city that have from 15 to 19 years of service and are more than 30 years of age use significantly more visual tools for light exploring. The results highlight the differences in visual tools usage for light exploring in the small Istria peninsula that can be attributed to different University art curricula in Slovenia and Croatia or lifelong education offered in Slovenia that is more open to Italian reggio pedagogy influence and are further used by older preschool teachers with more service experience. Considering the small number of researches, this research significantly contributes to science and motivates preschool teachers and scientists to implement the use of light tools in the preschool and university curriculum, especially in Croatia.

Keywords: activities with light, light exploring, preschool children, visual tools

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4131 Application of Observational Medical Outcomes Partnership-Common Data Model (OMOP-CDM) Database in Nursing Health Problems with Prostate Cancer-a Pilot Study

Authors: Hung Lin-Zin, Lai Mei-Yen

Abstract:

Prostate cancer is the most commonly diagnosed male cancer in the U.S. The prevalence is around 1 in 8. The etiology of prostate cancer is still unknown, but some predisposing factors, such as age, black race, family history, and obesity, may increase the risk of the disease. In 2020, a total of 7,178 Taiwanese people were nearly diagnosed with prostate cancer, accounting for 5.88% of all cancer cases, and the incidence rate ranked fifth among men. In that year, the total number of deaths from prostate cancer was 1,730, accounting for 3.45% of all cancer deaths, and the death rate ranked 6th among men, accounting for 94.34% of the cases of male reproductive organs. Looking for domestic and foreign literature on the use of OMOP (Observational Medical Outcomes Partnership, hereinafter referred to as OMOP) database analysis, there are currently nearly a hundred literature published related to nursing-related health problems and nursing measures built in the OMOP general data model database of medical institutions are extremely rare. The OMOP common data model construction analysis platform is a system developed by the FDA in 2007, using a common data model (common data model, CDM) to analyze and monitor healthcare data. It is important to build up relevant nursing information from the OMOP- CDM database to assist our daily practice. Therefore, we choose prostate cancer patients who are our popular care objects and use the OMOP- CDM database to explore the common associated health problems. With the assistance of OMOP-CDM database analysis, we can expect early diagnosis and prevention of prostate cancer patients' comorbidities to improve patient care.

Keywords: OMOP, nursing diagnosis, health problem, prostate cancer

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4130 Effect of Innovation and Its Determinants on the Performance of Small and Medium-Sized Enterprises

Authors: Rihab Hentati, Younes Boujelbene

Abstract:

Nowadays we realize more and more than the value of a company is not only a function of its means of production but depends essentially on the managerial aptitude and orientation to implement the material and human means for generating profitability. Indeed, a productive R&D activity, a good strategy, and innovation are originally supplementary benefits that increase the value of the business. Is this ‘value-added’ closely linked to innovation? The purpose of our research is to Meta-analyze the results of 56 empirical studies in order to explain the overall effect of innovation on performance of small and medium-sized enterprises. In order to justify the differences in the results, we look for the moderating factors that may affect the innovation-performance relationship. We find a positive and significant relationship between innovation and performance in small and medium-sized enterprises. The results also note a positive relationship between entrepreneurial orientation, research and development (R&D), and performance in SMEs. In addition, innovation has a strong impact on performance measured both with accounting and market index. The originality of the article is based on a rigorous synthesis, based on several statistical tools, of an important subject of research in finance.

Keywords: innovation, performance, entrepreneurial orientation, meta-analysis, moderator variables

Procedia PDF Downloads 257