Search results for: crop reporting service

Authors: Taghreed Abu-Salim

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This paper develops and investigates a framework for the assessment of customer involvement in the service design process of result oriented product-service systems in order to improve the service offering in a business to business (B2B) context. The framework comprises five main criteria and fifteen sub-criteria that contribute to customer involvement in a hierarchy using a maturity grid to highlight the strengths and weaknesses for each criterion. To develop the customer involvement framework, an extensive literature review related to service design, result oriented product-service system (PSS) and customer involvement in service design was carried out. Key factors that significantly influence customer involvement from industry and literature were identified to develop an initial framework. This framework was tested in six companies from four different sectors of industry: district cooling, medical equipment, transportation and oil storage. Validation of the framework was carried out using expert opinions and industrial case studies. A major contribution of the developed framework includes a hierarchy of appropriate criteria for assessing customer involvement in the service design process within results oriented PSS; the definition of four maturity levels which are suitable to describe the whole spectrum of customer involvement in the service design process; and finally, The paper concludes by enabling service providers to: take proactive decisions; screen and evaluate new services; improve perceived service quality; and provide barriers against imitation.

Keywords: customer involvement, maturity grid, new service development, result oriented product-service system, service design

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Authors: Yutae Lee

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This paper considers a discrete-time bulk-arrival bulkservice queueing system, where service capacity varies depending on the previous service time. By using the generating function technique and the supplementary variable method, we compute the distributions of the queue length at an arbitrary slot boundary and a departure time.

Keywords: discrete-time queue, bulk queue, variable service capacity, queue length distribution

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Authors: Kwaku Damoah

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This study presents a comprehensive data-driven analysis to understand the evolution of adverse events (AEs) in pharmacovigilance. Utilizing data from the FDA Adverse Event Reporting System (FAERS), we employed three analytical methods: rank-based, frequency-based, and percentage change analyses. These methods assessed temporal trends and patterns in AE reporting, focusing on various drug-active ingredients and patient demographics. Our findings reveal significant trends in AE occurrences, with both increasing and decreasing patterns from 2000 to 2023. This research highlights the importance of continuous monitoring and advanced analysis in pharmacovigilance, offering valuable insights for healthcare professionals and policymakers to enhance drug safety.

Keywords: event analysis, FDA adverse event reporting system, pharmacovigilance, temporal trend analysis

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Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: D. Berg, N. Hartley, L. Nasr

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This paper presents a conceptual model of human-robot interaction within service encounters and the effect on the well-being of both consumers and service providers. In this paper, service providers are those employees who work alongside frontline service robots. The significance of this paper lies in the knowledge created which outlines how frontline service robots can be effectively utilized in service encounters for the benefit of organizations and society as a whole. As this paper is conceptual in nature, the main methodologies employed are theoretical, namely problematization and theory building. The significance of this paper is underpinned by the shift of service robots from manufacturing plants and factory floors to consumer-facing service environments. This service environment places robots in direct contact with frontline employees and consumers creating a hybrid workplace where humans work alongside service robots. This change from back-end to front-end roles may have implications not only on the physical environment, servicescape, design, and strategy of service offerings and encounters but also on the human parties of the service encounter itself. Questions such as ‘how are frontline service robots impacting and changing the service encounter?’ and ‘what effect are such changes having on the well-being of the human actors in a service encounter?’ spring to mind. These questions form the research question of this paper. To truly understand social service robots, an interdisciplinary perspective is required. Besides understanding the function, system, design or mechanics of a service robot, it is also necessary to understand human-robot interaction. However not simply human-robot interaction, but particularly what happens when such robots are placed in commercial settings and when human-robot interaction becomes consumer-robot interaction and employee-robot interaction? A service robot in this paper is characterized by two main factors; its social characteristics and the consumer-facing environment within which it operates. The conceptual framework presented in this paper contributes to interdisciplinary discussions surrounding social robotics, service, and technology’s impact on consumer and service provider well-being, and hopes that such knowledge will help improve services, as well as the prosperity and well-being of society.

Keywords: frontline service robots, human-robot interaction, service encounters, well-being

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Authors: T. Spiegel, J. Siegmann, C. F. Durach

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Challenges resulting from an international and dynamic business environment are increasingly being passed on from manufacturing companies to external service providers. Especially providers of complex, customer-specific industry services have to cope with continuously changing requirements. This is particularly true for contract logistics service providers. They are forced to develop efficient and highly flexible structures and strategies to meet their customer’s needs. One core element they have to focus on is the reorganization of their service development and sales process. Based on an action research approach, this study develops and tests a concept to streamline tender management for contract logistics service providers. The concept of modularized service architecture is deployed in order to derive a practice-oriented approach for the modularization of complex service portfolios and the design of customized quotes. These findings are evaluated regarding their applicability in other service sectors and practical recommendations are given.

Keywords: contract logistics, modularization, service development, tender management

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Authors: Ruth Elvish, Alex Turner, Jen Wells

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Over recent years there has been an increasing interest in the topic of well-being at work, and staff support is an area of continued growth. The present qualitative study explored the impact of a staff well-being service that was specifically attached to a five-year multi-site research programme (the Neighbourhoods and Dementia Study, funded by the ESRC/NIHR). The well-being service was led by a clinical psychologist, who offered 1:1 sessions for staff and co-researchers with dementia. To our knowledge, this service was the first of its kind. Methodology: Interviews were undertaken with staff who had used the service and who opted to take part in the study (n=7). Thematic analysis was used as the method of analysis. Findings: Themes included: triggers, mechanisms of change, impact/outcomes, and unique aspects of a dedicated staff well-being service. Conclusions: The study highlights stressors that are pertinent amongst staff within academic settings, and shows the ways in which a dedicated staff well-being service can impact on both professional and personal lives. Positive change was seen in work performance, self-esteem, relationships, and coping. This exploratory study suggests that this well-being service model should be further trialled and evaluated.

Keywords: academic, service, staff, support, well-being

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Authors: Afshan Saad, Muhammad Saad, Shah Muhammad Emaduddin

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Bug reporting systems are most important tool that guides regarding different maintenance activities in software engineering. Duplicate bug reports which describe the bugs and issues in bug reporting system repository increases processing time of bug triage that monitors all such activities and software programmers who are working and spending time on reports which were assigned by triage. These reports can reveal imperfections and degrade software quality. As there is a number of the potential duplicate bug reports increases, the number of bug reports in bug repository increases. Identifying duplicate bug reports help in decreasing development work load in fixing defects. However, it is difficult to manually identify all possible duplicates because of the huge number of already reported bug reports. In this paper, an artificial intelligence based system using Mantis is proposed to automatically detect duplicate bug reports. When new bugs are submitted to repository triages will mark it with a tag. It will investigate that whether it is a duplicate of an existing bug report by matching or not. Reports with duplicate tags will be eliminated from the repository which not only will improve the performance of the system but can also save cost and effort waste on bug triage and finding the duplicate bug.

Keywords: bug tracking, triager, tool, quality assurance

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Authors: Aschalew Cherie Workneh, K. S. Hari Prasad, Chandra Shekhar Prasad Ojha

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Due to the increase in water scarcity, the crop water stress index (CWSI) is receiving significant attention these days, especially in arid and semiarid regions, for quantifying water stress and effective irrigation scheduling. Nowadays, machine learning techniques such as neural networks are being widely used to determine CWSI. In the present study, the performance of two artificial neural networks, namely, Self-Organizing Maps (SOM) and Feed Forward-Back Propagation Artificial Neural Networks (FF-BP-ANN), are compared while determining the CWSI of rice crop. Irrigation field experiments with varying degrees of irrigation were conducted at the irrigation field laboratory of the Indian Institute of Technology, Roorkee, during the growing season of the rice crop. The CWSI of rice was computed empirically by measuring key meteorological variables (relative humidity, air temperature, wind speed, and canopy temperature) and crop parameters (crop height and root depth). The empirically computed CWSI was compared with SOM and FF-BP-ANN predicted CWSI. The upper and lower CWSI baselines are computed using multiple regression analysis. The regression analysis showed that the lower CWSI baseline for rice is a function of crop height (h), air vapor pressure deficit (AVPD), and wind speed (u), whereas the upper CWSI baseline is a function of crop height (h) and wind speed (u). The performance of SOM and FF-BP-ANN were compared by computing Nash-Sutcliffe efficiency (NSE), index of agreement (d), root mean squared error (RMSE), and coefficient of correlation (R²). It is found that FF-BP-ANN performs better than SOM while predicting the CWSI of rice crops.

Keywords: artificial neural networks; crop water stress index; canopy temperature, prediction capability

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Authors: Weishou Shen, Chunyan Yang, Zhongliang Li

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The crop climate productivity and the distribution of cropland reflect long-term adaption of agriculture to climate. In order to fully understand the impact of climate change on cropland ecosystem in Tibet, the spatiotemporal changes of crop climate productivity and cropland distribution were analyzed with the help of GIS and RS software. Results indicated that the climate change to the direction of wet and warm in Tibet in the recent 30 years, with a rate of 0.79℃/10 yr and 23.28 mm/10yr respectively. Correspondingly, the climate productivity increased gradually, with a rate of 346.3kg/(hm2•10a), of which, the fastest-growing rate of the crop climate productivity is in Southern Tibet Mountain- plain-valley. During the study period, the total cropland area increased from 32.54 million ha to 37.13 million ha, and cropland has expanded to higher altitude area and northward. Overall, increased cropland area and crop climate productivity due to climate change plays a positive role for agriculture in Tibet.

Keywords: climate change, productivity, cropland area, Tibet plateau

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Authors: Chigozie P. Ugochukwu Okoro

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While the needs of the traveling public are becoming more evolving due to the ever-changing tourism ecosphere; there is a seeming inability to sustain competitive advantage through hospitality enterprise service quality differentials and effective service delivery. Contending with these evolving needs demands a re-assessment of the notions that drive service evolvement thoughts pattern and service delivery processes management in the hospitality enterprise. The intent of this study was to explicate the trends of the evolving needs of the traveling public that are critical to hospitality enterprise service management. The hypothetical study used customer satisfaction to dissect the strategic implication of perception, experience, and socio-cultural engagements in customization of hospitality enterprise services. The study found out that customer perception is cognitive and does not shape service customization. The study also elucidated that customer experience which can be evaluated, is critical in service structure determination and delivery. Socio-cultural engagement is intrinsic in driving service diversification. The study recommends tourists’ audit and cognitive insights as strategic actions for re-designing service efficiency and delivery in hospitality enterprise service management.

Keywords: hospitality enterprise services, strategic management, quality service delivery, notions of criticality

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Authors: Etienne Herrick

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As an economically and ecologically feasible method for farmers to introduce greater diversity into their crop rotations, cover cropping presents a valuable opportunity for improving the sustainability of food production. Planted in-between cash crop growing seasons, cover crops serve to enhance agroecosystem functioning, rather than being destined for sale or consumption. In fact, cover crops may hold the capacity to deliver multiple ecosystem functions or services simultaneously (multifunctionality). Building upon this line of research will not only benefit society at present, but also support its continued survival through its potential for restoring depleted soils and reducing the need for energy-intensive and harmful external inputs like fertilizers and pesticides. This study utilizes a trait-based approach to explore the influence of inter- and intra-specific interactions in summer cover crop mixtures and monocultures on functional trait expression and ecosystem services. Functional traits that enhance ecosystem services related to agricultural production include height, specific leaf area (SLA), root, shoot ratio, leaf C and N concentrations, and flowering phenology. Ecosystem services include biomass production, weed suppression, reduced N leaching, N recycling, and support of pollinators. Employing a trait-based approach may allow for the elucidation of mechanistic links between plant structure and resulting ecosystem service delivery. While relationships between some functional traits and the delivery of particular ecosystem services may be readily apparent through existing ecological knowledge (e.g. height positively correlating with weed suppression), this study will begin to quantify those relationships so as to gain further understanding of whether and how measurable variation in functional trait expression across cover crop mixtures and monocultures can serve as a reliable predictor of variation in the types and abundances of ecosystem services delivered. Six cover crop species, including legume, grass, and broadleaf functional types, were selected for growth in six mixtures and their component monocultures based upon the principle of trait complementarity. The tricultures (three-way mixtures) are comprised of a legume, grass, and broadleaf species, and include cowpea/sudex/buckwheat, sunnhemp/sudex/buckwheat, and chickling vetch/oat/buckwheat combinations; the dicultures contain the same legume and grass combinations as above, without the buckwheat broadleaf. By combining species with expectedly complimentary traits (for example, legumes are N suppliers and grasses are N acquirers, creating a nutrient cycling loop) the cover crop mixtures may elicit a broader range of ecosystem services than that provided by a monoculture, though trade-offs could exist. Collecting functional trait data will enable the investigation of the types of interactions driving these ecosystem service outcomes. It also allows for generalizability across a broader range of species than just those selected for this study, which may aid in informing further research efforts exploring species and ecosystem functioning, as well as on-farm management decisions.

Keywords: agroecology, cover crops, functional traits, multifunctionality, trait complementarity

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Authors: Salih Uzun

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The laboratory activities are seen an indispensable part of science, teaching, and learning. In this study, the aim was to identify pre-service science teachers’ perceptions related to the concept of laboratory through metaphors. It is expressed that metaphors can be used as a powerful research tool in order to understand personal perceptions. Therefore, metaphors were used with the aim of revealing a picture regarding how pre-service science teachers perceive laboratory. Within the scope of this aim, phenomenographic research design was adopted for this study and an answer was sought to the question; ‘What are pre-service science teachers’ perceptions about the concept of laboratory?’. The sample of this study was a total of 80 pre-service science teachers at various grade levels in Turkey. Participants were asked to complete the sentence; ‘Laboratory is like…; because…’. Documents including pre-service science teachers’ answers to the open-ended questions were used as data sources and the data were analysed with content analysis.

Keywords: laboratory, metaphor, phenomenology, pre-service science teachers

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Authors: E. V. Kuzmicheva

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An attention is concentrated on a service quality estimation of sport services. A typical mathematical model was developed at the base of the «general economic theory of mass service» accounting pedagogical requirements of fitness services. Also it took into account a dependence of the club member number versus on a value of square of sport facilities. Final recommendations were applied to the fitness club resulted in some improvement of the quality sport service, an increasing of the revenue from club members and profit of clubs.

Keywords: fitness club, efficiency of operation, facilities, service quality, mass service

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Authors: Samuel Faboyede, Obiamaka Nwobu, Samuel Fakile, Dickson Mukoro

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In the present dynamic business environment of corporate governance and regulations, financial reporting is an inevitable and extremely significant process for every business enterprise. Several financial elements such as Annual Reports, Quarterly Reports, ad-hoc filing, and other statutory/regulatory reports provide vital information to the investors and regulators, and establish trust and rapport between the internal and external stakeholders of an organization. Investors today are very demanding, and emphasize greatly on authenticity, accuracy, and reliability of financial data. For many companies, the Internet plays a key role in communicating business information, internally to management and externally to stakeholders. Despite high prominence being attached to external reporting, it is disconnected in most companies, who generate their external financial documents manually, resulting in high degree of errors and prolonged cycle times. Chief Executive Officers and Chief Financial Officers are increasingly susceptible to endorsing error-laden reports, late filing of reports, and non-compliance with regulatory acts. There is a lack of common platform to manage the sensitive information – internally and externally – in financial reports. The Internet financial reporting language known as eXtensible Business Reporting Language (XBRL) continues to develop in the face of challenges and has now reached the point where much of its promised benefits are available. This paper looks at the emergence of this revolutionary twenty-first century language of digital reporting. It posits that today, the world is on the brink of an Internet revolution that will redefine the ‘business reporting’ paradigm. The new Internet technology, eXtensible Business Reporting Language (XBRL), is already being deployed and used across the world. It finds that XBRL is an eXtensible Markup Language (XML) based information format that places self-describing tags around discrete pieces of business information. Once tags are assigned, it is possible to extract only desired information, rather than having to download or print an entire document. XBRL is platform-independent and it will work on any current or recent-year operating system, or any computer and interface with virtually any software. The paper concludes that corporate stakeholders and the government cannot afford to ignore the XBRL. It therefore recommends that all must act locally and think globally now via the adoption of XBRL that is changing the face of worldwide business reporting.

Keywords: XBRL, financial reporting, internet, internal and external reports

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Authors: Fuyang Peng, Donghong Li

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The aim of information systems integration is to make all the data sources, applications and business flows integrated into the new environment so that unwanted redundancies are reduced and bottlenecks and mismatches are eliminated. Two issues have to be dealt with to meet such requirements: the software architecture that supports resource integration, and the adaptor development tool that help integration and migration of legacy applications. In this paper, a service-enabled dependable integration environment (SDIE), is presented, which has two key components, i.e., a dependable service integration platform and a legacy application integration tool. For the dependable platform for service integration, the service integration bus, the service management framework, the dependable engine for service composition, and the service registry and discovery components are described. For the legacy application integration tool, its basic organization, functionalities and dependable measures taken are presented. Due to its service-oriented integration model, the light-weight extensible container, the service component combination-oriented p-lattice structure, and other features, SDIE has advantages in openness, flexibility, performance-price ratio and feature support over commercial products, is better than most of the open source integration software in functionality, performance and dependability support.

Keywords: application integration, dependability, legacy, SOA

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Authors: Mario C. Nierras

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This study aimed to determine the extension services’ needs of small farmers in Biliran province, Philippines. It also sought to find out other issues/concerns of the small farmers. Extension services’ needs of small farmers were gathered through personal interviewing and observational analysis of randomly-selected small farmers in Biliran, Philippines. Biliran small farmers extension services’ needs include: raising fruits, raising legumes, raising vegetables, raising swine, raising cattle, and raising chicken (as priority broad skills). For the specific skills, diagnosing symptoms on fertilizer deficiencies, controlling plant pests and diseases, diagnosing signs on specific pest and disease damage, controlling animal pests and diseases, and doing artificial insemination were the priority skills. They considered an on-farm trial of new technology as most needed to be coupled with industry and quality-orientedness, as positive behaviors needed in farming success. The farmers still adhere to the so-called wait-and-see attitude, thus they are more convinced to follow a particular technology if they see a concrete result of the introduced changes. Technical needs prioritization of Biliran small farmers showed that they have a real need for crop and animal production skills to include the other issues/concerns. Extension service program planning for small farmers should be patterned after their technical needs giving due attention to some issues/concerns so that extension work could deliver the right skills for the right needs of the farmers.

Keywords: extension, extension service, extension service needs, extension service program, farmers, small farmers, marginal farmers

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Authors: Chhabi Paudel

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The food and nutrition security of the people of the mountain of Karnali province of Nepal is dependent on traditional crop biodiversity. The altitude range of the study area is 1800 meters to 2700 meters above sea level. The climate is temperate to alpine. Farmers are adopting subsistent oriented diversified farming systems and selected crop species, cultivars, and local production systems by their own long adaptation mechanism. The major crop species are finger millet, proso millet, foxtail millet, potato, barley, wheat, mountain rice, buckwheat, Amaranths, medicinal plants, and many vegetable species. The genetic and varietal diversity of those underutilized indigenous crops is also very high, which has sustained farming even in uneven climatic events. Biodiversity provides production synergy, inputs, and other agro-ecological services for self-sustainability. But increase in human population and urban accessibility are seen as threats to biodiversity conservation. So integrated conservation measures are suggested, including agro-tourism and other monetary benefits to the farmers who conserve the local biodiversity.

Keywords: crop biodiversity, climate change, in-situ conservation, resilience, sustainability, agrotourism

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Authors: Sathyamangalam Rangasamy Guru Prasath

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Due to the increasing homogeneity in product offerings, the attendant services provided are emerging as a key differentiator in the mind of the consumers. Services marketing are a sub field of marketing which covers the marketing of both goods and services. Service marketing differs from product marketing due to the face that services are intangible and typically require personal interaction with the customer. Relationships are a key factor when it comes to the marketing of services. The role of interpersonal relationships distinguishes service and product marketing in strategic vision and organizational considerations. This paper explores some of the trends in service marketing as they relate to strategic vision, operational and organizational changes, and marketing tactics. The presence of the customer in the service facility means that capacity management becomes an important driver of the firm’s profitability service marketing is a process from the organization’s point of view, but an experience from the customer’s perspective. The quality of the experience is a function of the careful design of customer service processes, adoption of standardized procedures, rigorous management of service quality, high standards of training and automation. Services marketing helps to ensure that these processes are designed from the customer’s perspective. Services marketing includes customer loyalty, managing relationships, complaint handling, improving service quality and productivity of service operations, and how to become a service leader in your industry.

Keywords: customer perspective, product marketing, service marketing, rigorous management

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Authors: Suriyani Ariffin, Nor Aziah Alias, Khairil Iskandar Othman, Haslinda Yusoff

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An Integrated Cumulative Grade Point Average (iCGPA) is a mechanism and strategy to ensure the curriculum of an academic programme is constructively aligned to the expected learning outcomes and student performance based on the attainment of those learning outcomes that is reported objectively in a spider web. Much effort and time has been spent to develop a viable mechanism and trains academics to utilize the platform for reporting. The question is: How well do learners conceive the idea of their achievement via iCGPA and whether quality learner attributes have been nurtured through the iCGPA mechanism? This paper presents the architecture of an integrated CGPA mechanism purported to address a holistic evaluation from the evaluation of courses learning outcomes to aligned programme learning outcomes attainment. The paper then discusses the students’ understanding of the mechanism and evaluation of their achievement from the generated spider web. A set of questionnaires were distributed to a group of students with iCGPA reporting and frequency analysis was used to compare the perspectives of students on their performance. In addition, the questionnaire also explored how they conceive the idea of an integrated, holistic reporting and how it generates their motivation to improve. The iCGPA group was found to be receptive to what they have achieved throughout their study period. They agreed that the achievement level generated from their spider web allows them to develop intervention and enhance the programme learning outcomes before they graduate.

Keywords: learning outcomes attainment, iCGPA, programme learning outcomes, spider web, iCGPA reporting skills

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Authors: Timiebi Aganaba-Jeanty

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Accurate and transparent monitoring, reporting and verification of Greenhouse Gas (GHG) emissions and removals is a requirement of the United Nations Framework Convention on Climate Change (UNFCCC). Several countries are obligated to prepare and submit an annual national greenhouse gas inventory covering anthropogenic emissions by sources and removals by sinks, subject to a review conducted by an international team of experts. However, the process is not without flaws. The self-reporting varies enormously in thoroughness, frequency and accuracy including inconsistency in the way such reporting occurs. The world’s space agencies are calling for a new generation of satellites that would be precise enough to map greenhouse gas emissions from individual nations. The plan is delicate politically because the global system could verify or cast doubt on emission reports from the member states of the UNFCCC. A level playing field is required and an idea that an international system should be perceived as an instrument to facilitate fairness and equality rather than to spy on or punish. This change of perspective is required to get buy in for an international verification system. The research proposes the viability of a satellite system that provides independent access to data regarding greenhouse gas emissions and the policy and governance implications of its potential use as a monitoring and verification system for the Paris Agreement. It assesses the foundations of the reporting monitoring and verification system as proposed in Paris and analyzes this in light of a proposed satellite system. The use of remote sensing technology has been debated for verification purposes and as evidence in courts but this is not without controversy. Lessons can be learned from its use in this context.

Keywords: greenhouse gas emissions, reporting, monitoring and verification, satellite, UNFCCC

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Authors: Martin Surya Mulyadi, Rosinta Ria Panggabean

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The terms of intellectual capital emerge as the economic activity shift from the agricultural economy to knowledge economy and it will allow corporations to earn competitive advantage to its competitors. Considering its importance, many researches have a focus on how corporations disclose its intellectual capital. This intellectual capital research mainly focuses on developed country with only several researchers conducted this research in developing the country. While there are several intellectual capital researches in developing country, to authors’ best knowledge, there is no intellectual capital reporting research in Indonesia published internationally. This research will focus on two industries that acknowledge having a high reliance on intellectual capital: finance industry and the pharmaceutical industry. Our research found that Indonesian corporations in these industries are aware of the importance of intellectual capital, and variations of this disclosure exist within the industry.

Keywords: Developed country, Indonesia, Intellectual Capital, Intellectual Capital Reporting

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Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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Authors: Wanda Luen-Wun Siu, Xiaowen Zhang

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This paper offered the primary methodical proof on how CSR reporting related to enterprise earnings in listed firms in China in light of most evidence focusing on cross-sectional data or data in a short span of time. Using full economic and business panel data on China’s publicly listed enterprise from 2006 to 2020 over two decades in the China Stock Market and Accounting Research database, we found initial evidence of significant direct relations between CSR reporting and firm corporate performance in both state-owned and privately owned firms over this period, supporting the stakeholder theory. Results also revealed that state-owned enterprises performed as well as private enterprises in the current period. But private enterprises performed better than state-owned enterprises in the subsequent years. Moreover, the release of social responsibility reports had a more significant impact on the financial performance of state-owned and private enterprises in the current period than in the subsequent periods. Specifically, CSR release was not significantly associated with the financial performance of state-owned enterprises on the lag of the first, second, and third periods. But it had an impact on the lag of the first, second, and third periods among private enterprises. Such findings suggested that CSR reporting helped improve the corporate financial performance of state-owned and private enterprises in the current period, but this kind of effect was more significant among private enterprises in the lag periods.

Keywords: China’s listed firms, CSR reporting, financial performance, panel analysis

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Authors: Seyedmohsen Mortazavi

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The purpose of this research is to investigate the personality types of internal auditors on the quality of financial reporting in companies admitted to the Tehran Stock Exchange. Personality type is one of the issues that emphasizes the field of auditors' behavior, and this field has attracted the attention of shareholders and stock companies today, because the auditors' personality can affect the type of financial reporting and its quality. The research is applied in terms of purpose and descriptive and correlational in terms of method, and a researcher-made questionnaire was used to check the research hypotheses. The statistical population of the research is all the auditors, accountants and financial managers of the companies admitted to the Tehran Stock Exchange, and due to their large number and the uncertainty of their exact number, 384 people have been considered as a statistical sample using Morgan's table. The researcher-made questionnaire was approved by experts in the field, and then its validity and reliability were obtained using software. For the validity of the questionnaire, confirmatory factor analysis was first examined, and then using divergent and convergent validity; Fornell-Larker and cross-sectional load test of the validity of the questionnaire were confirmed; Then, the reliability of the questionnaire was examined using Cronbach's alpha and composite reliability, and the results of these two tests showed the appropriate reliability of the questionnaire. After checking the validity and reliability of the research hypotheses, PLS software was used to check the hypotheses. The results of the research showed that the personalities of internal auditors can affect the quality of financial reporting; The personalities investigated in this research include neuroticism, extroversion, flexibility, agreeableness and conscientiousness, all of these personality types can affect the quality of financial reporting.

Keywords: flexibility, quality of financial reporting, agreeableness, conscientiousness

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Authors: Mofizul Islam Awwal

Abstract:

Due to globalization, industries are rapidly growing throughout the world which leads to many manufacturing organizations. But recently, service industries are beginning to emerge in large numbers almost in all parts of the world including some developing countries. In this context, organizations need to have strong competitive advantage over their rivals to achieve their strategic business goals. Manufacturing industries are adopting many methods and techniques in order to achieve such competitive edge. Over the last decades, manufacturing industries have been successfully practicing lean concept to optimize their production lines. Due to its huge success in manufacturing context, lean has made its way into the service industry. Very little importance has been addressed to service in the area of operations management. Service industries are far behind than manufacturing industries in terms of operations improvement. It will be a hectic job to transfer the lean concept from production floor to service back/front office which will obviously yield possible improvement. Service processes are not as visible as production processes and can be very complex. Lack of research in this area made it quite difficult for service industries as there are no standardized frameworks for successfully implementing lean concept in service organization. The purpose of this research paper is to capture the present scenario of service industry in terms of lean implementation. Thorough analysis of past literature will be done on the applicability and understanding of lean in service structure. Classification of research papers will be done and critical factors will be unveiled for implementing lean in service industry to achieve operational excellence.

Keywords: lean service, lean literature classification, lean implementation, service industry, service excellence

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Authors: Mamta Rana, K. K. Singh, Nisha Kumari

Abstract:

The simulation models with its soil-weather-plant atmosphere interacting system are important tools for assessing the crops in changing climate conditions. The CERES-Wheat & Rice vs. 4.6 DSSAT was calibrated and evaluated for one of the major producers of wheat and rice state- Haryana, India. The simulation runs were made under irrigated conditions and three fertilizer applications dose of N-P-K to estimate crop yield and other growth parameters along with the phenological development of the crop. The genetic coefficients derived by iteratively manipulating the relevant coefficients that characterize the phenological process of wheat and rice crop to the best fit match between the simulated and observed anthesis, physological maturity and final grain yield. The model validated by plotting the simulated and remote sensing derived LAI. LAI product from remote sensing provides the edge of spatial, timely and accurate assessment of crop. For validating the yield and yield components, the error percentage between the observed and simulated data was calculated. The analysis shows that the model can be used to simulate crop yield and yield components for wheat and rice cultivar under different management practices. During the validation, the error percentage was less than 10%, indicating the utility of the calibrated model for climate risk assessment in the selected region.

Keywords: simulation model, CERES-wheat and rice model, crop yield, genetic coefficient

Procedia PDF Downloads 275

Authors: Earl Joy H. Ausa, Lianna Rozl Brosas, Niema T. Floro, Jycyl Joice R. Medina, Nejie A. Millarada

Abstract:

This study examines the demographic and personality profiles of pre-service teachers at Rizal Technological University, Boni Campus. The participants consisted of 212 pre-service teachers from the College of Education with majors in various subjects. The majority of respondents were female (74.88%), and the average age of participants was 22. Using the NEO PI-R framework, the study assessed the personality traits of pre-service teachers. The results showed that pre-service teachers displayed average levels of neuroticism, extraversion, openness, agreeableness, and conscientiousness. This suggests that they possess a balanced combination of traits that are conducive to effective teaching, such as moderate emotional stability, a balanced preference for social interactions, curiosity, good interpersonal skills, and a strong work ethic. The personality enhancement program could also benefit the pre-service teachers. In conclusion, this study provides valuable insights into the demographic and personality characteristics of pre-service teachers.

Keywords: personality traits, neo PI- R, pre-service teachers, five-factor theory

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Authors: Joanna Kufel-Orlowska

Abstract:

Domestic violence is a social threat to public safety and order. It poses a threat not only to the family members of the perpetrator but also disturbs the functioning of society and even the state. In a situation of danger, an individual either defends himself or/and calls for help by contacting an appropriate institution whose aim is to ensure civil security. Most often, such contact takes place through a telephone conversation, which is aimed at diagnosing the problem and prompt intervention. People in different situations and in different ways, despite the general reporting standards, try to inform about the need for help. The article aims to present the results of research on non-standard forms of reporting domestic violence in the opinion of the Polish society and operators of the Polish emergency number 112 (911). The research was conducted in the form of a survey technique on a sample of 160 operators (purposeful selection) and 300 people living in Poland (random selection). The research was conducted in the form of online surveys. The study found that in Poland: 1. emergency number operators often receive reports of domestic violence although they are not always able to diagnose whether the case is strictly about violence; 2. non-standard reports of domestic violence are received by about 30% of emergency number operators. Non-standard should be understood as reports of violence that deviate from the norm, are unusual, or are reported by a non-victim. 3. The most common forms of reporting violence not directly are: pretending to talk to a friend, calling a cab, making an appointment with a dentist/doctor, calling a store and helping with the selection of goods, asking about the bank's hotline, not speaking (in order for the emergency number operator to hear what is going on). 4. Emergency number operators in Poland are properly trained and are able to recognize the threatening situation of the reporting party and conduct the conversation in a safe manner for the reporting party. On the other hand, Polish people support the ability to report violence in a non-standard way and would do so themselves in the event of a threat to their own life, health, or property, thus expecting the emergency number operator to recognize a report and help us.

Keywords: domestic violence, operator of the emergency number 112 (911), emergency call center, reporting domestic violence

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Authors: Prashansa Singh, Rohit Bajaj, Manjot Kaur

Abstract:

In the modern agricultural landscape, precision farming has emerged as a pivotal strategy for enhancing crop yield and optimizing resource utilization. This paper introduces an innovative Crop Recommendation System (CRS) that leverages the Internet of Things (IoT) technology and the Message Queuing Telemetry Transport (MQTT) protocol to collect critical environmental and soil data via sensors deployed across agricultural fields. The system is designed to address the challenges of real-time data acquisition, efficient data transmission, and dynamic crop recommendation through the application of advanced Artificial Intelligence (AI) and Machine Learning (ML) models. The CRS architecture encompasses a network of sensors that continuously monitor environmental parameters such as temperature, humidity, soil moisture, and nutrient levels. This sensor data is then transmitted to a central MQTT server, ensuring reliable and low-latency communication even in bandwidth-constrained scenarios typical of rural agricultural settings. Upon reaching the server, the data is processed and analyzed by AI/ML models trained to correlate specific environmental conditions with optimal crop choices and cultivation practices. These models consider historical crop performance data, current agricultural research, and real-time field conditions to generate tailored crop recommendations. This implementation gets 99% accuracy.

Keywords: Iot, MQTT protocol, machine learning, sensor, publish, subscriber, agriculture, humidity

Procedia PDF Downloads 29