Search results for: complaint management mechanism
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11994

Search results for: complaint management mechanism

11694 The Protection of Assets in the Crisis Management Processes

Authors: Jiri Barta

Abstract:

This paper deals with the prevention and management of emergencies. It focuses on the protection of assets of the critical infrastructure entities that are important to preventing, preparing for and management of emergencies and crisis situations. The paper defines assets and specifies their use and place in the process of crisis management and planning. Critical assets that are protected from the negative effects of emergency or crisis situation we can use in crisis management and response. This basic rule applies mainly to the substantial assets used in the protection of critical infrastructure processes.

Keywords: asset, continuity, critical infrastructure, crisis management process

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11693 Exploring Non-Governmental Organizations’ Performance Management: Bahrain Athletics Association as a Case Study

Authors: Nooralhuda Aljlas

Abstract:

In the ever-growing field of non-governmental organizations, the enhancement of performance management and measurement systems has been increasingly acknowledged by political, economic, social, legal, technological and environmental factors. Within Bahrain Athletics Association, such enhancement results from the key factors leading performance management including collaboration, feedback, human resource management, leadership and participative management. The exploratory, qualitative research conducted reviewed performance management theory. As reviewed, the key factors leading performance management were identified. Drawing on a non-governmental organization case study, the key factors leading Bahrain Athletics Association’s performance management were explored. By exploring the key factors leading Bahrain Athletics Association’s performance management, the research study proposed a theoretical framework of the key factors leading performance management in non-governmental organizations in general. The research study recommended further investigation of the role of the two key factors of command and control and leadership, combining military and civilian approaches to enhancing non-governmental organizations’ performance management.

Keywords: Bahrain athletics association, exploratory, key factor, performance management

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11692 Using Lagrange Equations to Study the Relative Motion of a Mechanism

Authors: R. A. Petre, S. E. Nichifor, A. Craifaleanu, I. Stroe

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The relative motion of a robotic arm formed by homogeneous bars of different lengths and masses, hinged to each other is investigated. The first bar of the mechanism is articulated on a platform, considered initially fixed on the surface of the Earth, while for the second case the platform is considered to be in rotation with respect to the Earth. For both analyzed cases the motion equations are determined using the Lagrangian formalism, applied in its traditional form, valid with respect to an inertial reference system, conventionally considered as fixed. However, in the second case, a generalized form of the formalism valid with respect to a non-inertial reference frame will also be applied. The numerical calculations were performed using a MATLAB program.

Keywords: Lagrange equations, relative motion, inertial reference frame, non-inertial reference frame

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11691 NOx Prediction by Quasi-Dimensional Combustion Model of Hydrogen Enriched Compressed Natural Gas Engine

Authors: Anas Rao, Hao Duan, Fanhua Ma

Abstract:

The dependency on the fossil fuels can be minimized by using the hydrogen enriched compressed natural gas (HCNG) in the transportation vehicles. However, the NOx emissions of HCNG engines are significantly higher, and this turned to be its major drawback. Therefore, the study of NOx emission of HCNG engines is a very important area of research. In this context, the experiments have been performed at the different hydrogen percentage, ignition timing, air-fuel ratio, manifold-absolute pressure, load and engine speed. Afterwards, the simulation has been accomplished by the quasi-dimensional combustion model of HCNG engine. In order to investigate the NOx emission, the NO mechanism has been coupled to the quasi-dimensional combustion model of HCNG engine. The three NOx mechanism: the thermal NOx, prompt NOx and N2O mechanism have been used to predict NOx emission. For the validation purpose, NO curve has been transformed into NO packets based on the temperature difference of 100 K for the lean-burn and 60 K for stoichiometric condition. While, the width of the packet has been taken as the ratio of crank duration of the packet to the total burnt duration. The combustion chamber of the engine has been divided into three zones, with the zone equal to the product of summation of NO packets and space. In order to check the accuracy of the model, the percentage error of NOx emission has been evaluated, and it lies in the range of ±6% and ±10% for the lean-burn and stoichiometric conditions respectively. Finally, the percentage contribution of each NO formation has been evaluated.

Keywords: quasi-dimensional combustion , thermal NO, prompt NO, NO packet

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11690 Energy Management Techniques in Mobile Robots

Authors: G. Gurguze, I. Turkoglu

Abstract:

Today, the developing features of technological tools with limited energy resources have made it necessary to use energy efficiently. Energy management techniques have emerged for this purpose. As with every field, energy management is vital for robots that are being used in many areas from industry to daily life and that are thought to take up more spaces in the future. Particularly, effective power management in autonomous and multi robots, which are getting more complicated and increasing day by day, will improve the performance and success. In this study, robot management algorithms, usage of renewable and hybrid energy sources, robot motion patterns, robot designs, sharing strategies of workloads in multiple robots, road and mission planning algorithms are discussed for efficient use of energy resources by mobile robots. These techniques have been evaluated in terms of efficient use of existing energy resources and energy management in robots.

Keywords: energy management, mobile robot, robot administration, robot management, robot planning

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11689 New Approach in Sports Management of Great Sports Events

Authors: Taieb Kherafa Noureddine

Abstract:

The paper presents a new approach regarding the management in sports that is based on the principles of reengineering. Applying that modern and pure management system, called reengineering, in sports activity, we hope to get better and better results, in order to increase both the health state and the performances of trained athletes. The paper also presents the similarities between BPR (Business Process Reengineering) and sports managements, as well as the proposed solution for a proper implementation of such model of management. The five components of the basic BPR model are presented, together with their features for sports management.

Keywords: business process reengineering, great sports events, sports management, training activities

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11688 Effectiveness of New Digital Tools on Implementing Quality Management System: An Exploratory Study of French Companies

Authors: Takwa Belwakess

Abstract:

With the wave of the digitization that invades the modern world, communication tools took their place in the world of business. As for organizations, being part of the digital era necessarily involves an evolution of the management style, mainly in processes management, knowing also as quality management system (QMS). For more than 50 years quality management standards have been adopted by organizations to prove their operational and financial performances. We believe that achieving a high-level of communication can lead to better quality management and greater customer satisfaction, which is essential to make sure long-term competitiveness. In this paper, a questionnaire survey was developed to investigate the use of collaboration tools such as Content Management System and Social Networks. Data from more than 100 companies based in France was analyzed, the results show that adopting new digital communication tools while applying quality management practices over a reasonable period, contributed to delivering a better implementation of the QMS for a better business performance.

Keywords: communication tools, content management system, digital, effectiveness, French companies, quality management system, quality management practices, social networks

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11687 Types of Innovation Management Office and Their Roles and Responsibilities in Supporting the Innovation Management Process from Organisational Strategic Foresight to Managing Innovation Project Portfolios

Authors: Bakr Zade, Paolo Cervera

Abstract:

With the aim of maximising return on innovation investments, organisations create central units to support successful implementation of innovation management initiatives. The support units–referred to in this research as innovation management offices (IMOs)–range from small teams of innovation management champions to fully resourced centres of excellence for innovation management. However, roles and responsibilities of IMOs vary in different organisations. This research investigates the different types of IMO in organisations, based on their different roles and responsibilities in supporting innovation management processes. The research uses grounded theory methodology to uncover an IMO taxonomy from emergent concepts during innovation management maturity assessment exercises in twelve organisations from the United Kingdom and the United Arab Emirates. The taxonomy distinguishes five types of IMO, based on their roles and responsibilities in supporting innovation management processes, from organisational strategic foresight to managing innovation management project portfolios. The IMO taxonomy addresses a gap in research into innovation management support in organisations and offers a practical framework that diverse organisations can appreciate and use in designing IMOs that are aligned with their innovation management visions and strategies.

Keywords: future foresight, future shaping, innovation management, innovation management office, portfolio management

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11686 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: auditing information system, auditing mechanism, tax evasion, taxation

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11685 SOTM: A New Cooperation Based Trust Management System for VANET

Authors: Amel Ltifi, Ahmed Zouinkhi, Mohamed Salim Bouhlel

Abstract:

Security and trust management in Vehicular Ad-hoc NETworks (VANET) is a crucial research domain which is the scope of many researches and domains. Although, the majority of the proposed trust management systems for VANET are based on specific road infrastructure, which may not be present in all the roads. Therefore, road security should be managed by vehicles themselves. In this paper, we propose a new Self Organized Trust Management system (SOTM). This system has the responsibility to cut with the spread of false warnings in the network through four principal components: cooperation, trust management, communication and security.

Keywords: ative vehicle, cooperation, trust management, VANET

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11684 Hazardous Effects of Metal Ions on the Thermal Stability of Hydroxylammonium Nitrate

Authors: Shweta Hoyani, Charlie Oommen

Abstract:

HAN-based liquid propellants are perceived as potential substitute for hydrazine in space propulsion. Storage stability for long service life in orbit is one of the key concerns for HAN-based monopropellants because of its reactivity with metallic and non-metallic impurities which could entrain from the surface of fuel tanks and the tubes. The end result of this reactivity directly affects the handling, performance and storability of the liquid propellant. Gaseous products resulting from the decomposition of the propellant can lead to deleterious pressure build up in storage vessels. The partial loss of an energetic component can change the ignition and the combustion behavior and alter the performance of the thruster. The effect of largely plausible metals- iron, copper, chromium, nickel, manganese, molybdenum, zinc, titanium and cadmium on the thermal decomposition mechanism of HAN has been investigated in this context. Studies involving different concentrations of metal ions and HAN at different preheat temperatures have been carried out. Effect of metal ions on the decomposition behavior of HAN has been studied earlier in the context of use of HAN as gun propellant. However the current investigation pertains to the decomposition mechanism of HAN in the context of use of HAN as monopropellant for space propulsion. Decomposition onset temperature, rate of weight loss, heat of reaction were studied using DTA- TGA and total pressure rise and rate of pressure rise during decomposition were evaluated using an in-house built constant volume batch reactor. Besides, reaction mechanism and product profile were studied using TGA-FTIR setup. Iron and copper displayed the maximum reaction. Initial results indicate that iron and copper shows sensitizing effect at concentrations as low as 50 ppm with 60% HAN solution at 80°C. On the other hand 50 ppm zinc does not display any effect on the thermal decomposition of even 90% HAN solution at 80°C.

Keywords: hydroxylammonium nitrate, monopropellant, reaction mechanism, thermal stability

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11683 Microstructure and Tribological Properties of AlSi5Cu2/SiC Composite

Authors: Magdalena Suśniak, Joanna Karwan-Baczewska

Abstract:

Microstructure and tribological properties of AlSi5Cu2 matrix composite reinforced with SiC have been studied by microscopic examination and basic tribological properties. Composite material was produced by the mechanical alloying and spark plasma sintering (SPS) technique. The mixture of AlSi5Cu2 chips with 0, 10, 15 wt. % of SiC powder were placed in 250 ml mixing jar and milled 40 hours. To prevent the extreme cold welding the 1 wt. % of stearic acid was added to the powder mixture as a process control agent. Mechanical alloying provide to obtain composites powder with uniform distribution of SiC in matrix. Composite powders were poured into a graphite and a pulsed electric current was passed through powder under vacuum to consolidate material. Processing conditions were: sintering temperature 450°C, uniaxial pressure 32MPa, time of sintering 5 minutes. After SPS process composite samples indicate higher hardness values, lower weight loss, and lower coefficient of friction as compared with the unreinforced alloy. Light microscope micrograph of the worn surfaces and wear debris revealed that in the unreinforced alloy the prominent wear mechanism was the adhesive wear. In the AlSi5Cu2/SiC composites, by increasing of SiC the wear mechanism changed from adhesive and micro-cutting to abrasive and delamination for composite with 20 SiC wt. %. In all the AlSi5Cu2/SiC composites, abrasive wear was the main wear mechanism.

Keywords: aluminum matrix composite, mechanical alloying, spark plasma sintering, AlSi5Cu2/SiC composite

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11682 The Antecedents of Continued Usage on Social-Oriented Virtual Communities Based on Automaticity Mechanism

Authors: Hsiu-Hua Cheng

Abstract:

In recent years, the number of social-oriented virtual communities users has increased significantly. Corporate investment in advertising on social-oriented virtual communities increases quickly. With the gigantic commercial value of the digital market, competitions between virtual communities are keen. In this context, how to retain existing customers to continue using social-oriented virtual communities is an urgent issue for virtual community managers. This study employs the perspective of automaticity mechanism and combines the social embeddedness theory with the literature of involvement and habit in order to explore antecedents of users’ continuous usage on social-oriented virtual communities. The results can be a reference for scholars and managers of social-oriented virtual communities.

Keywords: continued usage, habit, social embeddedness, involvement, virtual community

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11681 Correlations between Wear Rate and Energy Dissipation Mechanisms in a Ti6Al4V–WC/Co Sliding Pair

Authors: J. S. Rudas, J. M. Gutiérrez Cabeza, A. Corz Rodríguez, L. M. Gómez, A. O. Toro

Abstract:

The prediction of the wear rate of rubbing pairs has attracted the interest of many researchers for years. It has been recently proposed that the sliding wear rate can be inferred from the calculation of the energy rate dissipated by the tribological pair. In this paper some of the dissipative mechanisms present in a pin-on-disc configuration are discussed and both analytical and numerical calculations are carried out. Three dissipative mechanisms were studied: First, the energy release due to temperature gradients within the solid; second, the heat flow from the solid to the environment, and third, the energy loss due to abrasive damage of the surface. The Finite Element Method was used to calculate the dynamics of heat transfer within the solid, with the aid of commercial software. Validation the FEM model was assisted by virtual and laboratory experimentation using different operating points (sliding velocity and geometry contact). The materials for the experiments were Ti6Al4V alloy and Tungsten Carbide (WC-Co). The results showed that the sliding wear rate has a linear relationship with the energy dissipation flow. It was also found that energy loss due to micro-cutting is relevant for the system. This mechanism changes if the sliding velocity and pin geometry are modified though the degradation coefficient continues to present a linear behavior. We found that the less relevant dissipation mechanism for all the cases studied is the energy release by temperature gradients in the solid.

Keywords: degradation, dissipative mechanism, dry sliding, entropy, friction, wear

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11680 Cooperative Learning Mechanism in Intelligent Multi-Agent System

Authors: Ayman M. Mansour, Bilal Hawashin, Mohammed A. Mansour

Abstract:

In this paper, we propose a cooperative learning mechanism in a multi-agent intelligent system. The basic idea is that intelligent agents are capable of collaborating with one another by sharing their knowledge. The agents will start collaboration by providing their knowledge rules to the other agents. This will allow the most important and insightful detection rules produced by the most experienced agent to bubble up for the benefit of the entire agent community. The updated rules will lead to improving the agents’ decision performance. To evaluate our approach, we designed a five–agent system and implemented it using JADE and FuzzyJess software packages. The agents will work with each other to make a decision about a suspicious medical case. This system provides quick response rate and the decision is faster than the manual methods. This will save patients life.

Keywords: intelligent, multi-agent system, cooperative, fuzzy, learning

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11679 Tool Wear of Aluminum/Chromium/Tungsten Based Coated Cemented Carbide Tools in Cutting Sintered Steel

Authors: Tadahiro Wada, Hiroyuki Hanyu

Abstract:

In this study, to clarify the effectiveness of an aluminum/chromium/tungsten-based-coated tool for cutting sintered steel, tool wear was experimentally investigated. The sintered steel was turned with the (Al60,Cr25,W15)N-, (Al60,Cr25,W15)(C,N)- and (Al64,Cr28,W8)(C,N)-coated cemented carbide tools according to the physical vapor deposition (PVD) method. Moreover, the tool wear of the aluminum/chromium/tungsten-based-coated item was compared with that of the (Al,Cr)N coated tool. Furthermore, to clarify the tool wear mechanism of the aluminum/chromium/tungsten-coating film for cutting sintered steel, Scanning Electron Microscope observation and Energy Dispersive x-ray Spectroscopy mapping analysis were conducted on the abraded surface. The following results were obtained: (1) The wear progress of the (Al64,Cr28,W8)(C,N)-coated tool was the slowest among that of the five coated tools. (2) Adding carbon (C) to the aluminum/chromium/tungsten-based-coating film was effective for improving the wear-resistance. (3) The main wear mechanism of the (Al60,Cr25,W15)N-, the (Al60,Cr25,W15)(C,N)- and the (Al64,Cr28,W8)(C,N)-coating films was abrasive wear.

Keywords: cutting, physical vapor deposition coating method, tool wear, tool wear mechanism, (Al, Cr, W)N-coating film, (Al, Cr, W)(C, N)-coating film, sintered steel

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11678 Diffusion Mechanism of Aroma Compound (2-Acetyl-1-Pyrroline) in Rice During Storage

Authors: Mary Ann U. Baradi, Arnold R. Elepaño, Manuel Jose C. Regalado

Abstract:

Aromatic rice has become popular and continues to command higher price than ordinary rice because of its distinctive scent that makes it special. Freshly harvested aromatic rice exhibits strong aromatic scent but decreases with time and conditions during storage. Of the many volatile compounds in aromatic rice, 2-acetyl-1-pyrroline (2AP) is a major compound that gives rice its popcorn-like aroma. The diffusion mechanism of 2AP in rice was investigated. Semi-empirical models explaining 2AP diffusion as affected by temperature and duration were developed. Storage time and temperature affected 2AP loss via diffusion. The amount of 2AP in rice decreased with time. Free 2AP, being volatile, is lost due to diffusion. Storage experiment indicated rapid 2AP loss during the first five weeks and subsequently leveled off afterwards; attaining level of starch bound 2AP. Decline of 2AP during storage followed exponential equation and exhibited four stages; i.e. the initial, second, third and final stage. Free 2AP is easily lost while bound 2AP is left, only to be released upon exposure to high temperature such as cooking. Both free and bound 2AP is found in endosperm while free 2AP is in the bran. Around 63–67% of total 2AP was lost in brown and milled rice of MS 6 paddy kept at ambient. Samples stored at higher temperature (27°C) recorded higher 2AP loss than those kept at lower temperature (15°C). The study should be able to guide processors in understanding and controlling parameters in storage to produce high quality rice.

Keywords: 2-acetyl-1-pyrroline, aromatic rice, diffusion mechanism, storage

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11677 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand

Authors: Prateep Wajeetongratana

Abstract:

The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

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11676 Impact of Knowledge Management on Learning Organizations

Authors: Gunmala Suri

Abstract:

The purpose of this study was to investigate the relationship between various dimensions of Knowledge Management and Learning Organizations. On the basis of the dimensions of Learning Organization, Hypothesis were formulated. Knowledge Management (KM) is taken as the independent variable and Learning Organization (LO) as a dependent variable. KM had 5 dimensions and LO had 7. For this study, a total of 92 participants took part and answered the questionnaire. The respondents were selected using Judgemental and Snowball sampling. The respondents were from SMEs in and around Chandigarh. SPSS was used to for the data analysis purposes. The results showed that the dimensions of KM had a positive influence on the dimensions of LO. The hypothesis were accepted.

Keywords: knowledge management leadership, knowledge management, learning organization, knowledge management culture

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11675 When Sex Matters: A Comparative Generalized Structural Equation Model (GSEM) for the Determinants of Stunting Amongst Under-fives in Uganda

Authors: Vallence Ngabo M., Leonard Atuhaire, Peter Clever Rutayisire

Abstract:

The main aim of this study was to establish the differences in both the determinants of stunting and the causal mechanism through which the identified determinants influence stunting amongst male and female under-fives in Uganda. Literature shows that male children below the age of five years are at a higher risk of being stunted than their female counterparts. Specifically, studies in Uganda indicate that being a male child is positively associated with stunting, while being a female is negatively associated with stunting. Data for 904 males and 829 females under-fives was extracted form UDHS-2016 survey dataset. Key variables for this study were identified and used in generating relevant models and paths. Structural equation modeling techniques were used in their generalized form (GSEM). The generalized nature necessitated specifying both the family and link functions for each response variable in the system of the model. The sex of the child (b4) was used as a grouping factor and the height for age (HAZ) scores were used to construct the status for stunting of under-fives. The estimated models and path clearly indicated that the set of underlying factors that influence male and female under-fives respectively was different and the path through which they influence stunting was different. However, some of the determinants that influenced stunting amongst male under-fives also influenced stunting amongst the female under-fives. To reduce the stunting problem to the desirable state, it is important to consider the multifaceted and complex nature of the risk factors that influence stunting amongst the under-fives but, more importantly, consider the different sex-specific factors and their causal mechanism or paths through which they influence stunting.

Keywords: stunting, underfives, sex of the child, GSEM, causal mechanism

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11674 JENOSYS: Application of a Web-Based Online Energy Performance Reporting Tool for Government Buildings in Malaysia

Authors: Norhayati Mat Wajid, Abdul Murad Zainal Abidin, Faiz Fadzil, Mohd Yusof Aizad Mukhtar

Abstract:

One of the areas that present an opportunity to reduce the national carbon emission is the energy management of public buildings. To our present knowledge, there is no easy-to-use and centralized mechanism that enables the government to monitor the overall energy performance, as well as the carbon footprint, of Malaysia’s public buildings. Therefore, the Public Works Department Malaysia, or PWD, has developed a web-based energy performance reporting tool called JENOSYS (JKR Energy Online System), which incorporates a database of utility account numbers acquired from the utility service provider for analysis and reporting. For test case purposes, 23 buildings under PWD were selected and monitored for their monthly energy performance (in kWh), carbon emission reduction (in tCO₂eq) and utility cost (in MYR), against the baseline. This paper demonstrates the simplicity with which buildings without energy metering can be monitored centrally and the benefits that can be accrued by the government in terms of building energy disclosure and concludes with the recommendation of expanding the system to all the public buildings in Malaysia.

Keywords: energy-efficient buildings, energy management systems, government buildings, JENOSYS

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11673 Earnings Management and Firm’s Creditworthiness

Authors: Maria A. Murtiati, Ancella A. Hermawan

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The objective of this study is to examine whether the firm’s eligibility to get a bank loan is influenced by earnings management. The earnings management is distinguished between accruals and real earnings management. Hypothesis testing is carried out with logistic regression model using sample of 285 companies listed at Indonesian Stock Exchange in 2010. The result provides evidence that a greater magnitude in accruals earnings management increases the firm’s probability to be eligible to get bank loan. In contrast, real earnings management through abnormal cash flow and abnormal discretionary expenses decrease firm’s probability to be eligible to get bank loan, while real management through abnormal production cost increases such probability. The result of this study suggests that if the earnings management is assumed to be opportunistic purpose, the accruals based earnings management can distort the banks credit analysis using financial statements. Real earnings management has more impact on the cash flows, and banks are very concerned on the firm’s cash flow ability. Therefore, this study indicates that banks are more able to detect real earnings management, except abnormal production cost in real earning management.

Keywords: discretionary accruals, real earning management, bank loan, credit worthiness

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11672 Effect of Management Compensation and Auditor Reputation on Tax Management in the Listed Banking Companies in Indonesia

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

Abstract:

This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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11671 Towards the Inhibition Mechanism of Lysozyme Fibrillation by Hydrogen Sulfide

Authors: Indra Gonzalez Ojeda, Tatiana Quinones, Manuel Rosario, Igor Lednev, Juan Lopez Garriga

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Amyloid fibrils are stable aggregates of misfolded protein associated with many neurodegenerative disorders. It has been shown that hydrogen sulfide (H2S), inhibits the fibrillation of lysozyme through the formation of trisulfide (S-S-S) bonds. However, the overall mechanism remains elusive. Here, the concentration dependence of H2S effect was investigated using Atomic force microscopy (AFM), non-resonance Raman spectroscopy, Deep-UV Raman spectroscopy and circular dichroism (CD). It was found that small spherical aggregates with trisulfide bonds and a unique secondary structure were formed instead of amyloid fibrils when adding concentrations of 25 mM and 50 mM of H2S. This could indicate that H2S might serve as a protecting agent for the protein. However, further characterization of these aggregates and their trisulfide bonds is needed to fully unravel the function H2S has on protein fibrillation.

Keywords: amyloid fibrils, hydrogen sulfide, protein folding, raman spectroscopy

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11670 The Influence of Work Experience on Conflict Management Styles of Organizational Members

Authors: Faris Alghamdi

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Identifying which conflict management styles organizational members prefer, and what variables influence these selections, is an essential component of organizational conflict management as well as human resource management, particularly in training and development strategies. This study aims to examine the relationship between work experience and preferred conflict management styles. Utilizing the Rahim Organizational Conflict Inventory- II Form C, data were collected from 109 full-time employees of various organizations in the Eastern province of Saudi Arabia. The Pearson’s correlation coefficient analysis showed a statistically significant relationship between the integrating conflict management style and the length of work experience. Nevertheless, this relationship was negative, not positive as hypothesized.

Keywords: conflict management style, organizational members, work experience

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11669 Linking Corporate Entrepreneurship with Human Resources Management Practices

Authors: R. Maalej, I. Amami, S. Saadaoui

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Within the growing body of literature on corporate entrepreneurship, there is a need to understand the relationship between human resource management and corporate entrepreneurship. This paper outlines the linkage between human resource management practices with corporate entrepreneurship. In response, we propose a review of the literature that is based on a conceptual reading of corporate entrepreneurship, human resource management practices and the relationship between them.

Keywords: human resource management, human resources management practices, corporate entrepreneurship, entrepreneur

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11668 Banking Union: A New Step towards Completing the Economic and Monetary Union

Authors: Marijana Ivanov, Roman Šubić

Abstract:

The single rulebook together with the Single Supervisory Mechanism and the Single Resolution Mechanism - as two main pillars of the banking union, represent important steps towards completing the Economic and Monetary Union. It should provide a consistent application of common rules and administrative standards for supervision, recovery and resolution of banks – with the final aim that a former practice of the bail-out is replaced with the bail-in system through which bank failures will be resolved by their own funds, i.e. with minimal costs for taxpayers and real economy. It has to reduce the financial fragmentation recorded in the years of crisis as the result of divergent behaviors in risk premium, lending activities, and interest rates between the core and the periphery. In addition, it should strengthen the effectiveness of monetary transmission channels, in particular the credit channels and overflows of liquidity on the single interbank money market. However, contrary to all the positive expectations related to the future functioning of the banking union, low and unbalanced economic growth rates remain a challenge for the maintenance of financial stability in the euro area, and this problem cannot be resolved just by a single supervision. In many countries bank assets exceed their GDP by several times, and large banks are still a matter of concern because of their systemic importance for individual countries and the euro zone as a whole. The creation of the SSM and the SRM should increase transparency of the banking system in the euro area and restore confidence that have been disturbed during the depression. It would provide a new opportunity to strengthen economic and financial systems in the peripheral countries. On the other hand, there is a potential threat that future focus of the ECB, resolution mechanism and other relevant institutions will be extremely oriented to the large and significant banks (whereby one half of them operate in the core and most important euro area countries), while it is questionable to what extent the common resolution funds will be used for rescue of less important institutions.

Keywords: banking union, financial integration, single supervision mechanism (SSM)

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11667 Application of Griddization Management to Construction Hazard Management

Authors: Lingzhi Li, Jiankun Zhang, Tiantian Gu

Abstract:

Hazard management that can prevent fatal accidents and property losses is a fundamental process during the buildings’ construction stage. However, due to lack of safety supervision resources and operational pressures, the conduction of hazard management is poor and ineffective in China. In order to improve the quality of construction safety management, it is critical to explore the use of information technologies to ensure that the process of hazard management is efficient and effective. After exploring the existing problems of construction hazard management in China, this paper develops the griddization management model for construction hazard management. First, following the knowledge grid infrastructure, the griddization computing infrastructure for construction hazards management is designed which includes five layers: resource entity layer, information management layer, task management layer, knowledge transformation layer and application layer. This infrastructure will be as the technical support for realizing grid management. Second, this study divides the construction hazards into grids through city level, district level and construction site level according to grid principles. Last, a griddization management process including hazard identification, assessment and control is developed. Meanwhile, all stakeholders of construction safety management, such as owners, contractors, supervision organizations and government departments, should take the corresponding responsibilities in this process. Finally, a case study based on actual construction hazard identification, assessment and control is used to validate the effectiveness and efficiency of the proposed griddization management model. The advantage of this designed model is to realize information sharing and cooperative management between various safety management departments.

Keywords: construction hazard, griddization computing, grid management, process

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11666 Molecular Mechanism on Inflammation and Antioxidant Role of Pterocarpus Marsupiumin in Experimental Hyperglycaemia

Authors: Leelavinothan Pari , Ayyasamy Rathinam

Abstract:

Diabetes mellitus (DM) is a major and growing public health problem throughout the world. Pterocarpus marsupium (Roxb.) (Family: Fabaceae) is widely used as a traditional medicine to treat various diseases including diabetes. However, the molecular mechanism of Pterocarpus marsupium has not been investigated so far. Two fractions (2.5% and 5%) of extract from the medicinal plant, Pterocarpus marsupium (PME) were conducted in a dose dependent manner in streptozotocin (45 mg/kg b.w.) induced type 2 diabetic rats. Each fraction of PME was administered to diabetic rats intragastrically at a dose of 50, 100 and 200 mg/kg b.w for 45 days. The effective dose 200 mg/kg b.w of 5% fraction was more pronounced in reducing the levels of blood glucose (95.65 mg/dL) and glycosylated hemoglobin (HbA1c) (0.41 mg/g Hb), and increasing the plasma insulin (16.20 µU/mL) level. Moreover, PME (200 mg/kg b.w) significantly ameliorated lipid peroxidation products (thiobarbituric reactive substances, lipid hydroperoxides) enzymatic (superoxide dismutase, catalase and glutathione peroxidase) and non-enzymatic antioxidants (Vitamin C, Vitamin E and reduced glutathione) levels. The altered activities of the key enzymes of lipid metabolism along with the lipid profile in diabetic rats were significantly reverted to near normal levels by the administration of PME 5% 200 mg/kg b.w fraction. PME (200 mg/kg b.w) has the ability to reduce the inflammatory cytokines, such as TNF-α, IL-6 mRNA, as well as protein expression and apoptotic marker, such as caspase-3 enzyme in diabetic hepatic tissue. The above biochemical findings were also supported by histological studies such as improvement in pancreas and liver. Pterocarpus marsupium could effectively reduce the hyperglycemia, oxidative-stress, inflammation and hyperlipedimea in diabetic rats; hence it could be a useful drug in the management of diabetes without any side effects.

Keywords: diabetes mellitus, streptozotocin, Pterocarpus marsupium, lipid peroxidation, Antioxidants, inflammatory cytokines

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11665 Mechanism of Melanin Inhibition of Morello Flavone- 7″- Sulphate and Sargaol extracts from Garcinia livingstonei (Clusiaceae): Homology Modelling, Molecular Docking, and Molecular Dynamics Simulations

Authors: Ncoza Dlova, Tivani Mashamba-Thompson

Abstract:

Garcinia livingstonei (Clusiaceae) extracts, morelloflavone- 7″- sulphate and sargaol were shown to be effective against hyper-pigmentation through inhibition of tyrosinase enzyme, in vitro . The aim of this study is to elucidate the structural mechanism through which morelloflavone- 7″- sulphate and sargaol binds human tyrosinase. Implementing a homology model to construct a tyrosinase model using the crystal structure of a functional unit from Octopus hemocyanin (PDB: 1JS8) as a reference template enabled us to create a human tyrosinase model. Molecular dynamics and binding free energy calculations were optimized to enable molecular dynamics simulation of the copper dependent inhibitors. Results show the importance of the hydrogen bond formation morelloflavone- 7″- sulphate and sargaol between compound and active site residues. Both complexes demonstrated the metallic coordination between compound and arginine residue as well as copper ions within the active site. The comprehensive molecular insight gained from this study should be vital in understanding the binding mechanism morelloflavone- 7″- sulphate and sargaol. Moreover, these results will assist in the design of novel of metal ion dependent enzyme inhibitors as potential anti-hyper-pigmentation disorder therapies.

Keywords: hyper-pigmentation disorders, dyschromia African skin, morelloflavone- 7″- sulphate, sagoal

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