Search results for: earnings management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9253

Search results for: earnings management

9163 Managing Risks of Civil War: Accounting Practices in Egyptian Households

Authors: Sumohon Matilal, Neveen Abdelrehim

Abstract:

The purpose of this study is to examine the way households manage the risks of civil war, using the calculative practices of accounting as a lens. As is the case with other social phenomena, accounting serves as a conduit for attributing values and rationales to crisis and in the process makes it visible and calculable. Our focus, in particular, is on the dialogue facilitated by the numerical logic of accounting between the householder and a crisis scenario, such as civil war. In other words, we seek to study how the risk of war is rationalized through household budgets, income and expenditure statements etc. and how such accounting constructs in turn shape attitudes toward earnings and spending in a wartime economy. The existing literature on war and accounting demonstrates how an accounting logic can have potentially destabilising consequences and how it is used to legitimise war. However, very few scholars have looked at the way accounting constructs are used to internalise the effects of war in an average household and the behavioural consequences that arise from such accounting. Relatedly, scholars studying household accounting have mostly focussed on the links between gender and hierarchy in relation to managing the financial affairs. Few have focused on the role of household accounts in a crisis scenario. This study intends to fill this gap. We draw upon Egypt, a country in the middle of civil war since 2011 for our purpose. We intend to carry out 15-20 semi-structured interviews with middle income households in Cairo that maintain some form of accounts to study the following issues: 1. How do people internalise the risks of civil war? What kind of accounting constructs do they use (this may take the form of simple budgets, income-expenditure notes/statements on a periodic basis, spreadsheets etc.) 2. How has civil war affected household expenditure? Are people spending more/less than before? 3. How has civil war affected household income? Are people finding it difficult/easy to survive on the pre-war income? 4. How is such accounting affecting household behaviour towards earnings and expenditure? Are families prioritising expenditure on necessities alone? Are they refraining from indulging in luxuries? Are family members doing two or three jobs to cope with difficult times? Are families increasingly turning toward borrowing? Is credit available? From whom?

Keywords: risk, accounting, war, crisis

Procedia PDF Downloads 175
9162 The Value Relevance of Components of Other Comprehensive Income When Net Income Is Disaggregated

Authors: Taisier A. Zoubi, Feras Salama, Mahmud Hossain, Yass A. Alkafaji

Abstract:

The purpose of this study is to examine the equity pricing of other comprehensive income when earnings are disaggregated into several components. Our findings indicate that other comprehensive income can better explain variation in stock returns when net income is reported in a disaggregated form. Additionally, we found that disaggregating both net income and other comprehensive income can explain more of the variation in the stock returns than the two summary components of comprehensive income. Our results survive a series of robustness checks.

Keywords: market valuation, other comprehensive income, value-relevance, incremental information content

Procedia PDF Downloads 267
9161 Poverty Alleviation and Agricultural Management Policies in Nasarawa State of Nigeria: Lessons from the Roots and Tuber Crops Expansion for Increased Food Production (1996-2011)

Authors: Yahaya Abdullahi Adadu, Canice Erunke Esidene

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The problems of socio-economic development have been a major challenge bedeviling the Nigerian post-colonial state since her political independence from Britain in October I,1960. Critics have argued that the dilemma of Nigeria’s economic survival started since the early 1970s when the agricultural sector which supposedly was the economic mainstay has been literally substituted with the gains of the oil petro-dollars coming from the foreign exchange earnings. Agriculture therefore, which used to be a major player in terms of human and national upliftment in Nigeria have been given a back seat while oil and gas has taken over the front burner in virtually every aspect of Nigeria’s national life. This study is therefore an exposition of the efforts of the Nasarawa state government in reversing the dangerous trend in which the over reliance on oil wealth has caused to persons, individuals and groups in terms of the prevailing levels of poverty and other attendant vices therein. The study focuses on the management policies of the various regimes in the state since its inception in 1996, with particular reference to the regime types-military and civilian alike in propelling the needed policy change, which could transform the economy in line with international best practices. Particular emphasis will be paid to the BADA-KOSHI agricultural scheme whose interest was to recover the lost glory of rural agriculture through series of roots and tuber expansion, and particularly such crops as yam minissetts, cassava, sweet potatoes and coco-yam, respectively. The paper covers the period between 1996 -2011, a period considered to be critical in the agricultural revolution of the state. The study adopts a theoretical approach via secondary methods of analysis for the efficient explanations of the burning issues under consideration. The paper sums up with policy recommendations and conclusion.

Keywords: poverty, agriculture, Badakoshi, rural policy management

Procedia PDF Downloads 408
9160 Waste Management in Africa

Authors: Peter Ekene Egwu

Abstract:

Waste management is of critical importance in Africa for reasons related to public health, human dignity, climate resilience and environmental preservation. However, delivering waste management services requires adequate funding, which has generally been lacking in a context where the generation of waste is outpacing the development of waste management infrastructure in most cities. The sector represents a growing percentage of cities’ greenhouse gas (GHG) emissions, and some of the African cities profiled in this study are now designing waste management strategies with emission reduction in mind.

Keywords: management waste material, Africa, uses of new technology to manage waste, waste management

Procedia PDF Downloads 20
9159 Managing Multiple Change Projects in Supply Chains: A Case Study of a Moroccan Multi-Technical Services Company

Authors: Abdelouahab Errida, Bouchra Lotfi, Elalami Semma

Abstract:

In this paper, we try to address the topic of multiple change management by adopting an engineered research methodology, conducted within a Moroccan company during its implementation of several change projects that aim at improving its supply chain management performance. Firstly, we present the key concepts related to our research, namely change management, multiproject management and supply chain management. Then, we try to assess how the change management and multi-project management are applied in this company. Finally, we try to propose an approach that will help managers in dealing with multiple change projects. This approach proposes to integrate change management, project management and multi-project management for managing change projects according to three organizational levels: executive level, project portfolio level and change project level.

Keywords: change management, multi-project management, project management, change portfolio, supply chain management,

Procedia PDF Downloads 188
9158 The Neglected Elements of Implementing Strategic Succession Management in Public Organizations

Authors: François Chiocchio, Mahshid Gharibpour

Abstract:

Regardless of the extent to which succession management is implemented in the private sector, it is still overlooked in the public sector. Traditional succession management is evolving providing a better alignment between business strategies and HR strategies. Succession management brings sustainable effectiveness for succession programs through career path development, knowledge and skill transfer, job retention, as well as high-potential candidates’ empowerment for upcoming vacancies. By way of a systematic literature review, we bring into focus strategic succession management in public organizations and discuss best ways of implementation. 

Keywords: succession management, strategic succession management, public organization, succession management model

Procedia PDF Downloads 323
9157 The Application of System Approach to Knowledge Management and Human Resource Management Evidence from Tehran Municipality

Authors: Vajhollah Ghorbanizadeh, Seyed Mohsen Asadi, Mirali Seyednaghavi, Davoud Hoseynpour

Abstract:

In the current era, all organizations need knowledge to be able to manage the diverse human resources. Creative, dynamic and knowledge-based Human resources are important competitive advantage and the scarcest resource in today's knowledge-based economy. In addition managers with skills of knowledge management must be aware of human resource management science. It is now generally accepted that successful implementation of knowledge management requires dynamic interaction between knowledge management and human resource management. This is emphasized at systematic approach to knowledge management as well. However human resource management can be complementary of knowledge management because human resources management with the aim of empowering human resources as the key resource organizations in the 21st century, the use of other resources, creating and growing and developing today. Thus, knowledge is the major capital of every organization which is introduced through the process of knowledge management. In this context, knowledge management is systematic approach to create, receive, organize, access, and use of knowledge and learning in the organization. This article aims to define and explain the concepts of knowledge management and human resource management and the importance of these processes and concepts. Literature related to knowledge management and human resource management as well as related topics were studied, then to design, illustrate and provide a theoretical model to explain the factors affecting the relationship between knowledge management and human resource management and knowledge management system approach, for schematic design and are drawn.

Keywords: systemic approach, human resources, knowledge, human resources management, knowledge management

Procedia PDF Downloads 340
9156 Audit Quality and Audit Regulation in European Union: A Perspective, Considering Actual and Perception Based Measures

Authors: Daniela Monteiro

Abstract:

Considering the entry into force of the new EU audit reform regarding statutory auditors, in effect in all member states since 2016, this research aims to identify which audit regulation rules are associated with a high-level audit quality on both its dimensions, i.e., the actual quality and the perceived quality, in relation to public interest entities, within the European Union, and whether those rules have the same impact on both dimensions. Its measurement was based on the following proxies: the quality of financial information through earnings management and the impact of qualified opinions on financial costs. We considered in the research regulation subjects such as auditors’ rotation and provision of services (NAS) and also the level of market concentration. The criteria to include these issues in the research was its contemplation of the new rules. We studied the period before the audit reform (2009-2015) when the regulation measures were less uniform. Besides the consideration of both dimensions of audit quality and several regulation measures, we believe our conclusions configure an important contribution to this research field, considering the involvement of the first 15 member states of the European Union. The results consolidate the assumption that the balance between competence and independence is not the only challenge related to the regulation of the audit profession. The evidence demonstrates that the balance between actual and perceived quality is also a relevant matter. The major conclusion is that the challenge is to keep balanced both actual and perceived audit quality whilst ensuring the independence and competence of auditors.

Keywords:

Procedia PDF Downloads 154
9155 Senior Management in Innovative Companies: An Approach from Creativity and Innovation Management

Authors: Juan Carlos Montalvo-Rodriguez, Juan Felipe Espinosa-Cristia, Pablo Islas Madariaga, Jorge Cifuentes Valenzuela

Abstract:

This article presents different relationships between top management and innovative companies, based on the developments of creativity and innovation management. First of all, it contextualizes the innovative company in relation to management, creativity, and innovation. Secondly, it delves into the vision of top management of innovative companies, from the perspectives of the management of creativity and innovation. Thirdly, their commonalities are highlighted, bearing in mind the importance that both approaches attribute to aspects such as leadership, networks, strategy, culture, technology, environment, and complexity in the top management of innovative companies. Based on the above, an integration of both fields of study is proposed, as an alternative to deepen the relationship between senior management and the innovative company.

Keywords: top management, creativity, innovation, innovative firm, leadership, strategy

Procedia PDF Downloads 227
9154 Creation and Validation of a Measurement Scale of E-Management: An Exploratory and Confirmatory Study

Authors: Hamadi Khlif

Abstract:

This paper deals with the understanding of the concept of e-management and the development of a measuring instrument adapted to the new problems encountered during the application of this new practice within the modern enterprise. Two principal e-management factors have been isolated in an exploratory study carried out among 260 participants. A confirmatory study applied to a second sample of 270 participants has been established in a cross-validation of the scale of measurement. The study presents the literature review specifically dedicated to e-management and the results of the exploratory and confirmatory phase of the development of this scale, which demonstrates satisfactory psychometric qualities. The e-management has two dimensions: a managerial dimension and a technological dimension.

Keywords: e-management, management, ICT deployment, mode of management

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9153 Management of Theatre with Social and Culture

Authors: Chitsuphang Ungsvanonda

Abstract:

Objective of this research is to study the government’s theater management system regarding planning and operation. Also studying how the management associate with the change of an environment. This is to gather an appropriate model to develop a theater management system especially regarding all show performance. The research will be done by a Qualitative Research with an interview of 35 person by specify and unexpectedly group.

Keywords: management, theatre, social, culture

Procedia PDF Downloads 438
9152 The Finance of Happiness: Thinking Finance from the Science of Happiness Perspective

Authors: Renaud Gaucher

Abstract:

Research on happiness has developed significantly in the past fifty years and economics and the political science are starting to be influenced by advances in the field. Until recently, finance has stayed outside this movement. The goal of our research is to integrate finance into this movement conceptually. We explain the why, the what and the how of the finance of happiness. We then study the relationship between corporate finance and happiness. We discuss the optimization of the relationship between the financial performance of a firm and the happiness at work of its employees, and the reduction of financial risk by developing goods that foster the happiness of their users. Finally we look at the development of happiness investment funds, that is investment funds founded on happiness research, and the best ways to share risks and earnings to build a happier society.

Keywords: finance, happiness, investment fund, risk

Procedia PDF Downloads 157
9151 The Affect of Total Quality Management on Firm's Innovation Performance: A Literature Review

Authors: Omer Akkaya, Nurullah Ekmekcı, Muammer Zerenler

Abstract:

Innovation for businesses means a new product and service and sometimes a new implementation. Total Quality Management is a management philosophy which focus on customer, process and system.There is a certain relationship between principles of Total Quality Management and innovation performance. Main aim of this study is to show how the implementation and principles of Total Quality Management (TQM) affect a firm's innovation performance. Also, this paper discusses positive and negative affects of Total Quality Management on innovation performance and demonstrates some examples.

Keywords: innovation, innovation types, total quality management, principles of total quality management

Procedia PDF Downloads 592
9150 Review of Innovation Management Frameworks and Assessment Tools

Authors: Qiang Fu, Abu Saleh

Abstract:

Research studies are highly fragmented when an innovation management framework is being discussed. With the aim to identify an innovation management framework/assessment tool suitable for small & medium enterprises (SMEs) in the service industry, this researcher critically reviewed existing innovation management frameworks and assessment models/tools and discovered a number of literature gaps. It is established that existing literature lacks generally agreed innovation management dimensions, commonly accepted knowledge creation through empirical studies on innovation management in SMEs, effective innovation management performance measurements, and studies on innovation management in the service industry, in particular in retail SMEs. As such, there is a dire need to develop an appropriate firm-level innovation management framework suitable for SMEs in the service industry for a future research project and further study. In addition, this researcher also discussed the significance of establishing such an innovation management framework.

Keywords: innovation management, innovation management framework, innovation management assessment tools, SMEs, service industry

Procedia PDF Downloads 160
9149 Managing Virtual Teams in a Pandemic

Authors: M. Jafari Toosy, A. Zamani

Abstract:

This article, considering the result of pandemics at the international level and all activities and projects performed virtually and the need for resource management and virtual teams in this period identifies the components of virtual management after searching the available resources. Exploration of virtual management in the pandemic era is explored in 10 international articles. The results of research with this method and according to the tasks and topics related to management knowledge and definition of virtual teams can be divided into topics such as planning, decision making, control, organization, leadership, attention to growth and capability, resources and facilities, Communication, creativity, innovation and security. In order to explain the nature of virtual management, a definition of virtual management was provided.

Keywords: management, virtual, virtual team management, pandemic, team

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9148 Corporate Governance, Performance, and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria

Authors: Jamila Garba Audu, Shehu Usman Hassan

Abstract:

The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. Published accounting information in financial statements is required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.

Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance

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9147 The Effect of Supplier Trust and Top Management Involvement on Supply Chain Risk Management through Buyer-Supplier Relationship

Authors: Hotlan Siagian, Han Tae Hee

Abstract:

This study aims to examine the effect of supplier trust and top management involvement on the supply chain risk management through buyer-supplier relationship. The population of the research is 44 Korean companies domiciled in East and Central Java of Indonesia. The respondent consists of a top management level from each company. Data collection used a questionnaire designed with five-item Likert scale. Collected data were analyzed using structural equation modeling (SEM) technique with SmartPLS software version 3.0 to examine the hypotheses. The result revealed that supplier trust has an effect on supply chain risk management, top management involvement affects supply chain risk management, supplier trust influences buyer-supplier relationship, top management involvement affects the buyer-supplier relationship, and buyer-supplier relationship affects supply chain risk management. The last finding is that buyer-supplier relationship empirically mediates the effect of supplier trust and top management involvement.

Keywords: buyer supplier relationship, supplier trust, supply chain risk management, top management involvement

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9146 Knowledge Management in Practice: An Exploratory Study Applied to Consulting Firms

Authors: Evgeniya Ivanova

Abstract:

Nowadays, in the literature, there is still no fixed definition of knowledge management that often remains only as an academic discipline. The current market situation is changing very quickly, the need of new technologies is high, and knowledge management is the area that ensures that the know-how has not been lost during market development and adoption. The study examines how knowledge management is being leveraged and practiced in the management consultancy companies and provides not only the tips and best practices of applied knowledge management approaches but also the validation matrix for its successful or unsuccessful implementation. Different knowledge management approaches are explored on the basis of their practical implementation, including related challenges, knowledge sharing process, and barriers that are typical for consulting firms mostly driven by the agile working culture. The relevance of proposed topic is confirmed by the finding that corporate working culture and the exponentially developing technologies have a direct impact on the success of practical implementation of knowledge management.

Keywords: knowledge management, knowledge management in practice, consulting firm, knowledge management success

Procedia PDF Downloads 163
9145 Gender Discrimination and Pay Gap on Tourism Labor Market

Authors: Alka Obadić

Abstract:

The research concentrates on the role of tourism in generating female employment and on impact of gender discrimination in tourism sector. Unfortunately, in many countries there are still some barriers to the inclusion of women at all hierarchical levels of tourism labor market. Research analysis focuses on EU countries where tourism is a main employer of women. The analysis shows that women represent over third persons employed in the non-financial business economy and almost two thirds in core tourism activities. Women's gross hourly earnings in accommodation and food services were below those of men in the European Union and only countries who recorded increase of gender pay gap from the beginning of crisis are Bulgaria and Croatia. Women in tourism industry are still overrepresented in lower status jobs with fewer opportunities for career progression and are often treated unequally.

Keywords: employment, gender discrimination, tourism, women’s participation

Procedia PDF Downloads 731
9144 Working Capital Management Effectiveness

Authors: Asif Iqbal

Abstract:

Working capital management has its effect on liquidity as well as on profitability of a firm. In this research we have selected a sample of 100 respondents whose firms are listed on Karachi stock exchange. We have studied the effect of different variable s of working capital management. We find that organizations throughout the world as well as in Pakistan have to give immense recognition to the working capital management as it is an effective thing from their long term perspective especially to their shareholders to have a firm confidence over the companies for investment purpose.

Keywords: working capital management, Karachi stock exchange, shareholders, capital management

Procedia PDF Downloads 535
9143 Redefining Problems and Challenges of Natural Resource Management in Indonesia

Authors: Amalia Zuhra

Abstract:

Indonesia is very rich with its natural resources. Natural resource management becomes a challenge for Indonesia. Improper management will make the natural resources run out and future generations will not be able to enjoy the natural wealth. A good rule of law and proper implementation determines the success of the management of a country's natural resources. This paper examines the need to redefine problems and challenges in the management of natural resources in Indonesia in the context of law. The purpose of this article is to overview the latest issues and challenges in natural resource management and to redefine legal provisions related to environmental management and human rights protection so that the management of natural resources in the present and future will be more sustainable. This paper finds that sustainable management of natural resources is absolutely essential. The aspect of environmental protection and human rights must be elaborated more deeply so that the management of natural resources can be done maximally without harming not only people but also the environment.

Keywords: international environmental law, human rights law, natural resource management, sustainable development

Procedia PDF Downloads 231
9142 Stakeholder Management for Successful Software Projects

Authors: Kassem Saleh

Abstract:

An alarming number of software projects fail to deliver the required functionalities within the provided budget and timeframe and with the required qualities. Some of the main reasons for this problem include bad stakeholder management, poor communications and informal change management. Informal processes to identify, engage and control stakeholders lead to these reasons. Recently, to emphasize its importance, the Project Management Institute (PMI) updated the Project Management Body of Knowledge (PMBoK) to explicitly include the stakeholder management knowledge area. This knowledge area consists of four processes to identify stakeholders, plan stakeholder management, and manage and control stakeholder engagement. The use of appropriate techniques for stakeholder management in software projects will definitely lead to higher quality and successful software. In this paper, we describe some of the proven techniques that can be used during the execution of the four processes for stakeholder management. Development of collaboration tools for automating these processes are recommended and need to be integrated in available software project management tools.

Keywords: project management, stakeholder management, software development, project management body of knowledge

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9141 The Capacity Building in the Natural Disaster Management of Thailand

Authors: Eakarat Boonreang

Abstract:

The past two decades, Thailand faced the natural disasters, for instance, Gay typhoon in 1989, tsunami in 2004, and huge flood in 2011. The disaster management in Thailand was improved both structure and mechanism for cope with the natural disaster since 2007. However, the natural disaster management in Thailand has various problems, for examples, cooperation between related an organizations have not unity, inadequate resources, the natural disaster management of public sectors not proactive, people has not awareness the risk of the natural disaster, and communities did not participate in the natural disaster management. Objective of this study is to find the methods for capacity building in the natural disaster management of Thailand. The concept and information about the capacity building and the natural disaster management of Thailand were reviewed and analyzed by classifying and organizing data. The result found that the methods for capacity building in the natural disaster management of Thailand should be consist of 1)link operation and information in the natural disaster management between nation, province, local and community levels, 2)enhance competency and resources of public sectors which relate to the natural disaster management, 3)establish proactive natural disaster management both planning and implementation, 4)decentralize the natural disaster management to local government organizations, 5)construct public awareness in the natural disaster management to community, 6)support Community Based Disaster Risk Management (CBDRM) seriously, and 7)emphasis on participation in the natural disaster management of all stakeholders.

Keywords: capacity building, Community Based Disaster Risk Management (CBDRM), Natural Disaster Management, Thailand

Procedia PDF Downloads 523
9140 The Management of the Urban Project between Challenge and Need: The Case of the Modernization Project of Constantine

Authors: Mouhoubi Nedjima, Sassi Boudemagh Souad

Abstract:

In this article, and through the modernization project of metropolis of Constantine (PMMC) experience in Algeria, discussed to highlight the importance of management in an urban project at various levels: strategic and operational. The statement we attended to reach is to evaluate the modernization project of metropolis of Constantine in the light of management and prove the relation between a good urban management and the success of an urban project.

Keywords: urban project, strategic management, operational management, the modernization project of constantine

Procedia PDF Downloads 484
9139 Financial Management Performance in Organization Profitability

Authors: Adekunle Olakunle Felix

Abstract:

Research will be based on the financial management importance within organization and its important role in non-economic and economic activities that provide us the useful information about the efficient procurement and utilization of finance in a profitable manner. Due to industrialization, financial management become a vital part of business and it is very important for the business concern that with a good financial management to earn maximum profit.

Keywords: management, business, profitability, organization, financial, efficiency

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9138 Foreign Direct Investment and its Role in Globalisation

Authors: Gupta Indu

Abstract:

This paper aims to examine the relationship between foreign direct investment and globalization. Foreign direct investment plays an important role in globalization. It is dramatically increasing in the age of globalization. It has played an important role for economic growth in this global process. It can provide new markets and marketing channels, cheaper production facilities, access to new technology, products to a firm. FDI has come to play a major role in the internationalization of business. FDI has become even more important than trade. Growing liberalization of the national regulatory framework governing investment in enterprises and changes in capital markets profound changes have occurred in the size, scope and methods of FDI. New information technology systems, decline in global communication costs have made management of foreign investments far easier than in the past. FDI provide opportunities to host countries to enhance their economic development and opens new opportunities to home countries to optimize their earnings by employing their ideal resources. Smaller and weaker economies can drive out much local competition. For small and medium sized companies, FDI represents an opportunity to become more actively involved in international business activities. In the past decade, foreign direct investment has expanded its role by change in trade policy, investment policy, tariff liberalization, easing of restrictions on foreign investment and acquisition in many nations, and the deregulation and privatization of many industries. In present competitive scenario, FDI has become a prominent external source of finance for developing countries.

Keywords: foreign direct investment, globalization, economic development, information technology systems new opportunities

Procedia PDF Downloads 200
9137 Knowledge Management Best Practice Model in Higher Learning Institution: A Systematic Literature Review

Authors: Ismail Halijah, Abdullah Rusli

Abstract:

Introduction: This systematic literature review aims to identify the Knowledge Management Best Practice components in the Knowledge Management Model for Higher Learning Institutions environment. Study design: Systematic literature review. Methods: A systematic literature re-view of Knowledge Management Best Practice to identify and define the components of Best Practice from the Knowledge Management models was conducted recently. Results: This review of published papers of conference and journals’ articles shows the components of Best Practice in Knowledge Management are basically divided into two aspect which is the soft aspect and the hard aspect. The lacks of combination of these two aspects into an integrated model decelerate Knowledge Management Best Practice to fully throttle. Evidence from the literature shows the lack of integration of this two aspects leads to the immaturity of the Higher Learning Institution (HLI) towards the implementation of Knowledge Management System. Conclusion: The first steps of identifying the attributes to measure the Knowledge Management Best Practice components from the models in the literature will led to the definition of the Knowledge Management Best Practice component for the higher learning environment.

Keywords: knowledge management, knowledge management system, knowledge management best practice, knowledge management higher learning institution

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9136 An Assessment of Existing Material Management Process in Building Construction Projects in Nepal

Authors: Uttam Neupane, Narendra Budha, Subash Kumar Bhattarai

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Material management is an essential part in construction project management. There are a number of material management problems in the Nepalese construction industry, which contribute to an inefficient material management system. Ineffective material management can cause waste of time and money thus increasing the problem of time and cost overrun. An assessment of material management system with gap and solution was carried out on 20 construction projects implemented by the Federal Level Project Implementation Unit (FPIU); Kaski district of Nepal. To improve the material management process, the respondents have provided possible solutions to overcome the gaps seen in the current material management process. The possible solutions are preparation of material schedule in line with the construction schedule for material requirement planning, verifications of material and locating of source, purchasing of the required material in advance before commencement of work, classifying the materials, and managing the inventory based on their usage value and eliminating and reduction in wastages during the overall material management process.

Keywords: material management, construction site, inventory, construction project

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9135 The Management Information System for Convenience Stores: Case Study in 7 Eleven Shop in Bangkok

Authors: Supattra Kanchanopast

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The purpose of this research is to develop and design a management information system for 7 eleven shop in Bangkok. The system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management. The implementation of the MIS for the mini-mart shop, can lessen the amount of paperwork and reduce repeating tasks so it may decrease the capital of the business and support an extension of branches in the future as well.

Keywords: convenience store, the management information system, inventory management, 7 eleven shop

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9134 ERP Implementation in Iran: A Successful Experience in DGC

Authors: Mohammad Reza Ostad Ali Naghi Kashani

Abstract:

Nowadays, the amounts of companies which tend to have an Enterprise Resource Planning (ERP) application are increasing. Although ERP projects are expensive, time consuming, and complex, there are some successful experiences. These days, developing countries are striving to implement ERP projects successfully; however, there are many obstacles. Therefore, these projects would be failed or partially failed. This paper concerns the implementation of a successful ERP implementation, IFS, in Iran at Dana Geophysics Company (DGC). After a short review of ERP and ERP market in Iran, we propose a three phases deployment methodology (phase 1: Preparation and Business Process Management (BPM) phase 2: implementation and phase 3: testing, golive-1 (pilot) and golive-2 (final)). Then, we present five guidelines (Project Management, Change Management, Business Process Management (BPM), Training& Knowledge Management, and Technical Management), which were chose as work streams. In this case study we present lessons learned in Project management and Business process Management.

Keywords: business process management, critical success factors, ERP, project management

Procedia PDF Downloads 453