Search results for: minimum quality standards
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12355

Search results for: minimum quality standards

12325 Determination of Air Quality Index Using Respirable Dust Sampler

Authors: Sapan Bhatnagar, Danish Akhtar, Salman Ahmed, Asif Ekbal, Gufran Beig

Abstract:

Particulates are the solid and liquid droplets present in the atmosphere, they have serious negative effects on human health and environment. PM10 and PM2.5 are so small that they can penetrate deep into our lungs through the respiratory system. Determination of the amount of particulates present in the atmosphere per cubic meter is necessary to monitor, regulate and model atmospheric particulate levels. Air Quality Index is an index tells us how clean or polluted our air is, and what associated health effects might be a concern for us. The AQI focuses on health affects you may experience within a few hours or days after breathing polluted air. The quality rating for each pollutant was calculated. The geometric mean of these quality ratings gives the Air Quality Index. The existing concentrations of pollutants were compared with ambient air quality standards.

Keywords: air quality index, particulate, respirable dust sampler, dust sampler

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12324 Effect of Tree Age on Fruit Quality of Different Cultivars of Sweet Orange

Authors: Muhammad Imran, Faheem Khadija, Zahoor Hussain, Raheel Anwar, M. Nawaz Khan, M. Raza Salik

Abstract:

Amongst citrus species, sweet orange (Citrus sinensis L. Osbeck) occupies a dominant position in the orange producing countries in the world. Sweet orange is widely consumed both as fresh fruit as well as juice and its global demand is attributed due to higher vitamin C and antioxidants. Fruit quality is most important for the external appearance and marketability of sweet orange fruit, especially for fresh consumption. There are so many factors affecting fruit quality, tree age is the most important one, but remains unexplored so far. The present study, we investigated the role of tree age on fruit quality of different cultivars of sweet oranges. The difference between fruit quality of 5-year young and 15-year old trees was discussed in the current study. In case of fruit weight, maximum fruit weight (238g) was recorded in 15-year old sweet orange cv. Sallustiana cultivar while minimum fruit weight (142g) was recorded in 5-year young tree of Succari sweet orange fruit. The results of the fruit diameter showed that the maximum fruit diameter (77.142mm) was recorded in 15-year old Sallustiana orange but the minimum fruit diameter (66.046mm) was observed in 5-year young tree of sweet orange cv. Succari. The minimum value of rind thickness (4.142mm) was noted in 15-year old tree of cv. Red blood. On the other hand maximum value of rind thickness was observed in 5-year young tree of cv. Sallustiana. The data regarding total soluble solids (TSS), acidity (TA), TSS/TA, juice content, rind, flavedo thickness, pH and fruit diameter have also been discussed.

Keywords: age, cultivars, fruit, quality, sweet orange (Citrus Sinensis L. Osbeck)

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12323 Quality Management in Construction Project

Authors: Harsh Panchal, Saurabh Amrutkar

Abstract:

Quality management is an essential part of any project that has directly related to the performance of a project. Quality management is depended on multiple factors at different stages in a project, right from time management to construction logistics. A project is a mixture of various components that include iternary management, health and safety, crew productivity, and many more. From the survey conducted, we came to the conclusion that advancement in technology and indigenous approach to any project will result in maximum quality standards and better project performance. In this paper, we discuss various components of the factors above that lead to compromise the quality of a project and how it can be controlled in order to achieve maximum quality assurance using quality planning and total quality management. The paper also focuses on limitations and problems faced in each factor responsible for quality management and to tackle them using techniques and processes based on activities and identifying the sequence, approaching critical path, and duration. The project management concept that deals with the sequence of scope cost time give us an overview regarding the ongoing quality management, in a nutshell, giving us hints to regulate the current procedure for maximum achievable quality. It also deals with the problems faced by engineers that make the mundane work process slow, reducing the quality outcome drastically.

Keywords: management, performance, project, quality

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12322 Analysis of Microbiological Quality and Detection of Antibiotic Residue in Bovine Raw Milk Produced in Blida State, Algeria

Authors: M. N. Boukhatem, M. A. Ferhat, K. Mansour

Abstract:

Bovine raw milk represents a favorable environment for the growth of several food-spoilage strains and some pathogens. It must meet stringent standards to ensure the highest microbiological and toxicological qualities.In order to assess the microbiological risks associated with the consumption of this food, we conducted this study to determine the microbiological quality of bovine raw milk (54 samples) commercialized at the state of Blida (Algeria). The samples analyzed were unsatisfactory in terms of total flora where 61.11% of samples were considered as non acceptable in terms of quality standards, fecal coliforms (40.74%), fecal streptococci (55.55%) and staphylococci (74.07%). Salmonella and Clostridium strains were not detected in all the samples. Furthermore, antibiotic residues were found in 26% of analysed samples. These results reflect non-compliance with the rules of good hygiene practices at milking, storage, transportatio, and sale of milk. Bovine raw milk consumed presents a serious health risk to the population of the study areas.The livestock coaching actors and dissemination of good hygiene practices throughout the production chain are needed to improve the quality of local milk.

Keywords: bovine raw milk, microbiological quality, fecal coliforms, antibiotic residue, Blida state

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12321 Identifying Critical Success Factors for Data Quality Management through a Delphi Study

Authors: Maria Paula Santos, Ana Lucas

Abstract:

Organizations support their operations and decision making on the data they have at their disposal, so the quality of these data is remarkably important and Data Quality (DQ) is currently a relevant issue, the literature being unanimous in pointing out that poor DQ can result in large costs for organizations. The literature review identified and described 24 Critical Success Factors (CSF) for Data Quality Management (DQM) that were presented to a panel of experts, who ordered them according to their degree of importance, using the Delphi method with the Q-sort technique, based on an online questionnaire. The study shows that the five most important CSF for DQM are: definition of appropriate policies and standards, control of inputs, definition of a strategic plan for DQ, organizational culture focused on quality of the data and obtaining top management commitment and support.

Keywords: critical success factors, data quality, data quality management, Delphi, Q-Sort

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12320 Importance of Standards in Engineering and Technology Education

Authors: Ahmed S. Khan, Amin Karim

Abstract:

During the past several decades, the economy of each nation has been significantly affected by globalization and technology. Government regulations and private sector standards affect a majority of world trade. Countries have been working together to establish international standards in almost every field. As a result, workers in all sectors need to have an understanding of standards. Engineering and technology students must not only possess an understanding of engineering standards and applicable government codes, but also learn to apply them in designing, developing, testing and servicing products, processes and systems. Accreditation Board for Engineering & Technology (ABET) criteria for engineering and technology education require students to learn and apply standards in their class projects. This paper is a follow-up of a 2006-2009 NSF initiative awarded to IEEE to help develop tutorials and case study modules for students and encourage standards education at college campuses. It presents the findings of a faculty/institution survey conducted through various U.S.-based listservs representing the major engineering and technology disciplines. The intent of the survey was to the gauge the status of use of standards and regulations in engineering and technology coursework and to identify benchmark practices. In light of survey findings, recommendations are made to standards development organizations, industry, and academia to help enhance the use of standards in engineering and technology curricula.

Keywords: standards, regulations, ABET, IEEE, engineering, technology curricula

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12319 A Comparative Study of the Athlete Health Records' Minimum Data Set in Selected Countries and Presenting a Model for Iran

Authors: Robab Abdolkhani, Farzin Halabchi, Reza Safdari, Goli Arji

Abstract:

Background and purpose: The quality of health record depends on the quality of its content and proper documentation. Minimum data set makes a standard method for collecting key data elements that make them easy to understand and enable comparison. The aim of this study was to determine the minimum data set for Iranian athletes’ health records. Methods: This study is an applied research of a descriptive comparative type which was carried out in 2013. By using internal and external forms of documentation, a checklist was created that included data elements of athletes health record and was subjected to debate in Delphi method by experts in the field of sports medicine and health information management. Results: From 97 elements which were subjected to discussion, 85 elements by more than 75 percent of the participants (as the main elements) and 12 elements by 50 to 75 percent of the participants (as the proposed elements) were agreed upon. In about 97 elements of the case, there was no significant difference between responses of alumni groups of sport pathology and sports medicine specialists with medical record, medical informatics and information management professionals. Conclusion: Minimum data set of Iranian athletes’ health record with four information categories including demographic information, health history, assessment and treatment plan was presented. The proposed model is available for manual and electronic medical records.

Keywords: Documentation, Health record, Minimum data set, Sports medicine

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12318 Contribution of Supply Chain Management Practices for Enhancing Healthcare Service Quality: A Quantitative Analysis in Delhi’s Healthcare Sector

Authors: Chitrangi Gupta, Arvind Bhardwaj

Abstract:

This study seeks to investigate and quantify the influence of various dimensions of supply chain management (namely, supplier relationships, compatibility, specifications and standards, delivery processes, and after-sales service) on distinct dimensions of healthcare service quality (specifically, responsiveness, trustworthiness, and security) within the operational framework of XYZ Superspeciality Hospital, situated in Delhi. The name of the Hospital is not being mentioned here because of the privacy policy of the hospital. The primary objective of this research is to elucidate the impact of supply chain management practices on the overall quality of healthcare services offered within hospital settings. Employing a quantitative research design, this study utilizes a hypothesis-testing approach to systematically discern the relationship between supply chain management dimensions and the quality of health services. The findings of this study underscore the significant influence exerted by supply chain management dimensions, specifically supplier relationships, specifications and standards, delivery processes, and after-sales service, on the enhancement of healthcare service quality. Moreover, the study's results reveal that demographic factors such as gender, qualifications, age, and experience do not yield discernible disparities in the relationship between supply chain management and healthcare service quality.

Keywords: supply chain management, healthcare, hospital operations, service delivery

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12317 Irreducible Sign Patterns of Minimum Rank of 3 and Symmetric Sign Patterns That Allow Diagonalizability

Authors: Sriparna Bandopadhyay

Abstract:

It is known that irreducible sign patterns in general may not allow diagonalizability and in particular irreducible sign patterns with minimum rank greater than or equal to 4. It is also known that every irreducible sign pattern matrix with minimum rank of 2 allow diagonalizability with rank of 2 and the maximum rank of the sign pattern. In general sign patterns with minimum rank of 3 may not allow diagonalizability if the condition of irreducibility is dropped, but the problem of whether every irreducible sign pattern with minimum rank of 3 allows diagonalizability remains open. In this paper it is shown that irreducible sign patterns with minimum rank of 3 under certain conditions on the underlying graph allow diagonalizability. An alternate proof of the results that every sign pattern matrix with minimum rank of 2 and no zero lines allow diagonalizability with rank of 2 and also that every full sign pattern allows diagonalizability with all permissible ranks of the sign pattern is given. Some open problems regarding composite cycles in an irreducible symmetric sign pattern that support of a rank principal certificate are also answered.

Keywords: irreducible sign patterns, minimum rank, symmetric sign patterns, rank -principal certificate, allowing diagonalizability

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12316 Effectiveness of the Resistance to Irradiance Test on Sunglasses Standards

Authors: Mauro Masili, Liliane Ventura

Abstract:

It is still controversial in the literature the ultraviolet (UV) radiation effects on the ocular media, but the World Health Organization has established safe limits on the exposure of eyes to UV radiation based on reports in literature. Sunglasses play an important role in providing safety, and their lenses should provide adequate UV filters. Regarding UV protection for ocular media, the resistance-to-irradiance test for sunglasses under many national standards requires irradiating lenses for 50 uninterrupted hours with a 450 W solar simulator. This artificial aging test may provide a corresponding evaluation of exposure to the sun. Calculating the direct and diffuse solar irradiance at a vertical surface and the corresponding radiant exposure for the entire year, we compare the latter with the 50-hour radiant exposure of a 450 W xenon arc lamp from a solar simulator required by national standards. Our calculations indicate that this stress test is ineffective in its present form. We provide evidence of the need to re-evaluate the parameters of the tests to establish appropriate safe limits against UV radiation. This work is potentially significant for scientists and legislators in the field of sunglasses standards to improve the requirements of sunglasses quality and safety.

Keywords: ISO 12312-1, solar simulator, sunglasses standards, UV protection

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12315 Assessing Water Quality Using GIS: The Case of Northern Lebanon Miocene Aquifer

Authors: M. Saba, A. Iaaly, E. Carlier, N. Georges

Abstract:

This research focuses on assessing the ground water quality of Northern Lebanon affected by saline water intrusion. The chemical, physical and microbiological parameters were collected in various seasons spanning over the period of two years. Results were assessed using Geographic Information System (GIS) due to its visual capabilities in presenting the pollution extent in the studied region. Future projections of the excessive pumping were also simulated using GIS in order to assess the extent of the problem of saline intrusion in the near future.

Keywords: GIS, saline water, quality control, drinkable water quality standards, pumping

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12314 Bayesian Inference of Physicochemical Quality Elements of Tropical Lagoon Nokoué (Benin)

Authors: Hounyèmè Romuald, Maxime Logez, Mama Daouda, Argillier Christine

Abstract:

In view of the very strong degradation of aquatic ecosystems, it is urgent to set up monitoring systems that are best able to report on the effects of the stresses they undergo. This is particularly true in developing countries, where specific and relevant quality standards and funding for monitoring programs are lacking. The objective of this study was to make a relevant and objective choice of physicochemical parameters informative of the main stressors occurring on African lakes and to identify their alteration thresholds. Based on statistical analyses of the relationship between several driving forces and the physicochemical parameters of the Nokoué lagoon, relevant Physico-chemical parameters were selected for its monitoring. An innovative method based on Bayesian statistical modeling was used. Eleven Physico-chemical parameters were selected for their response to at least one stressor and their threshold quality standards were also established: Total Phosphorus (<4.5mg/L), Orthophosphates (<0.2mg/L), Nitrates (<0.5 mg/L), TKN (<1.85 mg/L), Dry Organic Matter (<5 mg/L), Dissolved Oxygen (>4 mg/L), BOD (<11.6 mg/L), Salinity (7.6 .), Water Temperature (<28.7 °C), pH (>6.2), and Transparency (>0.9 m). According to the System for the Evaluation of Coastal Water Quality, these thresholds correspond to” good to medium” suitability classes, except for total phosphorus. One of the original features of this study is the use of the bounds of the credibility interval of the fixed-effect coefficients as local weathering standards for the characterization of the Physico-chemical status of this anthropized African ecosystem.

Keywords: driving forces, alteration thresholds, acadjas, monitoring, modeling, human activities

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12313 Assessment of Compost Usage Quality and Quality for Agricultural Use: A Case Study of Hebron District, Palestine

Authors: Mohammed A. A. Sarhan, Issam A. Al-Khatib

Abstract:

Complying with the technical specifications of compost production is of high importance not only for environmental protection but also for increasing the productivity and promotion of compost use by farmers in agriculture. This study focuses on the compost quality of the Palestinian market and farmers’ attitudes toward agricultural use of compost. The quality is assessed through selection of 20 compost samples of different suppliers and producers and lab testing for quality parameters, while the farmers’ attitudes to compost use for agriculture are evaluated through survey questionnaire of 321 farmers in the Hebron area. The results showed that the compost in the Palestinian markets is of medium quality due to partial or non-compliance with the quality standards and guidelines. The Palestinian farmers showed a positive attitude since 91.2% of them have the desire to use compost in agriculture. The results also showed that knowledge of difference between compost and chemical fertilizers, perception of compost benefits and previously experiencing problems in compost use, are significant factors affecting the farmers’ attitude toward the use of compost as an organic fertilizer.

Keywords: attitude, compost, compost quality, organic fertilizer, manure

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12312 A Comprehensive Study on Quality Assurance in Game Development

Authors: Maria Komal, Zaineb Khalil, Mehreen Sirshar

Abstract:

Due to the recent technological advancements, Games have become one of the most demanding applications. Gaming industry is rapidly growing and the key to success in this industry is the development of good quality games, which is a highly competitive issue. The ultimate goal of game developers is to provide player’s satisfaction by developing high-quality games. This research is the comprehensive survey of techniques followed by game industries to ensure games quality. After analysis of various techniques, it has been found that quality simulation according to ISO standards and play test methods are used to ensure games quality. Because game development requires cross-disciplined team, an increasing trend towards distributed game development has been observed. This paper evaluates the strengths and weaknesses of current methodologies used in game industry and draws a conclusion. We have also proposed quality parameters which can be used as a heuristic framework to identify those attributes which have high testing priorities.

Keywords: game development, computer games, video games, gaming industry, quality assurance, playability, user experience

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12311 Design and Development of Herbal Formulations: Challenges and Solutions

Authors: B. Sathyanarayana

Abstract:

As per the report of World Health Organization, more than 80% of world population uses medicines made from herbal and natural materials. They have stood the test of time for their safety, efficacy, cultural acceptability and lesser side effects. Quality assurance and control measures, such as national quality specification and standards for herbal materials, good manufacturing practices (GMP) for herbal medicines, labelling, and licensing schemes for manufacturing, imports and marketing, should be in place in every country where herbal medicines are regulated. These measures are vital for ensuring the safety and efficacy of herbal medicines. In the case of herbal products challenge begins at the stage of designing itself except the classical products. Selection of herbal ingredients, officinal parts to be used, proportions are vital. Once the formulation is designed one should take utmost care to produce the standardized product of assured quality and safety. Quality control measures should cover the validation of quality and identity of raw materials, in process control (as per SOP and GMP norms) and at the level of final product. Quality testing, safety and efficacy studies of the final product are required to ensure the safe and effective use of the herbal products in human beings. Medicinal plants being the materials of natural resource are subjected to great variation making it really difficult to fix quality standards especially in the case of polyherbal preparations. Manufacturing also needs modification according to the type of ingredients present. Hence, it becomes essential to develop Standard operative Procedure for a specific herbal product. Present paper throws a light on the challenges that are encountered during the design and development of herbal products.

Keywords: herbal product, challenges, quality, safety, efficacy

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12310 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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12309 Acoustical Comfort in Major Highway in Birnin Kebbi, Kebbi State-Nigeria

Authors: Muhammad Naziru Yahaya, Mustapha Bashir Ayinde

Abstract:

Noise has been recognized as a major source of pollution in many urban and semi-urban settlements. Noise pollution causes by vehicular movement in urban cities has reaches an alarming proportion due to continuous increases in vehicles and industrialization. This research aim to determine the geo-physical characteristics of the study area and to determine the level of noise generation and volume intensity in areas where noise levels are high within the metropolis and compare with NESREA and WHO standards. This study identified the various sources of noise, compared noise levels in various parts of the study area with recommended standards and determined the geo-physical characteristic of noise generated. A sound level meter Gm 1352, was used for the noise measurements. The study showed that the noise pollution levels measured in minimum noise level of 63.75 dBA and average maximum of 95.175 dBA, at some locations in Birnin Kebbi metropolis the noise level have exceeded the standard limits set by the World Health Organization (WHO), Federal Environment Protection Agency (FEPA). Results revealed that there was a considerable increase in noise pollution in First Bank roundabout and Haliru Abdu roundabout, attribute to high numbers of vehicular movement and road congestion within Birnin Kebbi. The study therefore concluded that there should be an enforcement and adherence to the regulation regarding noise pollution limit. The minimum average day noise level recorded was 67.225 dBA, and average maximum of 96.6 dBA is an indication that the noise level of Birnin Kebbi metropolis was highly unsatisfactory. Based on this, it is suggested that taking adequate measures and following the laid-down recommendations will reduce traffic noise to the barest minimum.

Keywords: decibel, noise level, pollution, sound level, traffic, highway

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12308 Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions

Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

Abstract:

We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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12307 Research on Reducing Food Losses by Extending the Date of Minimum Durability on the Example of Cereal Products

Authors: Monika Trzaskowska, Dorota Zielinska, Anna Lepecka, Katarzyna Neffe-Skocinska, Beata Bilska, Marzena Tomaszewska, Danuta Kolozyn-Krajewska

Abstract:

Microbiological quality and food safety are important food characteristics. Regulation (EU) No 1169/2011 of the European Parliament and of the Council on the provision of food information to consumers introduces the obligation to provide information on the 'use-by' date or the date of minimum durability (DMD). The second term is the date until which the properly stored or transported foodstuff retains its physical, chemical, microbiological and organoleptic properties. The date should be preceded by 'best before'. It is used for durable products, e.g., pasta. In relation to reducing food losses, the question may be asked whether products with the date of minimum durability currently declared retain quality and safety beyond this. The aim of the study was to assess the sensory quality and microbiological safety of selected cereal products, i.e., pasta and millet after DMD. The scope of the study was to determine the markers of microbiological quality, i.e., the total viable count (TVC), the number of bacteria from the Enterobacteriaceae family and the number of yeast and mold (TYMC) on the last day of DMD and after 1 and 3 months of storage. In addition, the presence of Salmonella and Listeria monocytogenes was examined on the last day of DMD. The sensory quality of products was assessed by quantitative descriptive analysis (QDA), the intensity of 14 differentiators and overall quality were defined and determined. In the tested samples of millet and pasta, no pathogenic bacteria Salmonella and Listeria monocytogenes were found. The value of the distinguishing features of selected quality and microbiological safety indicators on the last DMD day was in the range of about 3-1 log cfu/g. This demonstrates the good microbiological quality of the tested food. Comparing the products, a higher number of microorganisms was found in the samples of millet. After 3 months of storage, TVC decreased in millet, while in pasta, it was found to increase in value. In both products, the number of bacteria from the Enterobacretiaceae family decreased. In contrast, the number of TYMCs increased in samples of millet, and in pasta decreased. The intensity of sensory characteristic in the studied period varied. It remained at a similar level or increased. Millet was found to increase the intensity and flavor of 'cooked porridge' 3 months after DMD. Similarly, in the pasta, the smell and taste of 'cooked pasta' was more intense. To sum up, the researched products on the last day of the minimum durability date were characterized by very good microbiological and sensory quality, which was maintained for 3 months after this date. Based on these results, the date of minimum durability of tested products could be extended. The publication was financed on the basis of an agreement with the National Center for Research and Development No. Gospostrateg 1/385753/1/NCBR/2018 for the implementation and financing of the project under the strategic research and development program 'social and economic development of Poland in the conditions of globalizing markets – GOSPOSTRATEG - acronym PROM'.

Keywords: date of minimum durability, food losses, food quality and safety, millet, pasta

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12306 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

Abstract:

Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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12305 Study of the Impact of Quality Management System on Chinese Baby Dairy Product Industries

Authors: Qingxin Chen, Liben Jiang, Andrew Smith, Karim Hadjri

Abstract:

Since 2007, the Chinese food industry has undergone serious food contamination in the baby dairy industry, especially milk powder contamination. One of the milk powder products was found to contain melamine and a significant number (294,000) of babies were affected by kidney stones. Due to growing concerns among consumers about food safety and protection, and high pressure from central government, companies must take radical action to ensure food quality protection through the use of an appropriate quality management system. Previously, though researchers have investigated the health and safety aspects of food industries and products, quality issues concerning food products in China have been largely over-looked. Issues associated with baby dairy products and their quality issues have not been discussed in depth. This paper investigates the impact of quality management systems on the Chinese baby dairy product industry. A literature review was carried out to analyse the use of quality management systems within the Chinese milk power market. Moreover, quality concepts, relevant standards, laws, regulations and special issues (such as Melamine, Flavacin M1 contamination) have been analysed in detail. A qualitative research approach is employed, whereby preliminary analysis was conducted by interview, and data analysis based on interview responses from four selected Chinese baby dairy product companies was carried out. Through the analysis of literature review and data findings, it has been revealed that for quality management system that has been designed by many practitioners, many theories, models, conceptualisation, and systems are present. These standards and procedures should be followed in order to provide quality products to consumers, but the implementation is lacking in the Chinese baby dairy industry. Quality management systems have been applied by the selected companies but the implementation still needs improvement. For instance, the companies have to take measures to improve their processes and procedures with relevant standards. The government need to make more interventions and take a greater supervisory role in the production process. In general, this research presents implications for the regulatory bodies, Chinese Government and dairy food companies. There are food safety laws prevalent in China but they have not been widely practiced by companies. Regulatory bodies must take a greater role in ensuring compliance with laws and regulations. The Chinese government must also play a special role in urging companies to implement relevant quality control processes. The baby dairy companies not only have to accept the interventions from the regulatory bodies and government, they also need to ensure that production, storage, distribution and other processes will follow the relevant rules and standards.

Keywords: baby dairy product, food quality, milk powder contamination, quality management system

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12304 Evaluation of Groundwater and Seawater Intrusion at Tajoura Area, NW, Libya

Authors: Abdalraheem Huwaysh, Khalil Al Samarrai, Yasmin ElAhmar

Abstract:

Water quality is an important factor that determines its usage for domestic, agricultural and industrial uses. This study was carried out through the Tajoura Area, Jifarah Plain, Northwest Libya. Chemical and physical parameters were measured and analyzed for groundwater samples collected in 2021 from twenty-six wells distributed throughout the investigation area. Overexploitation of groundwater caused considerable deterioration in the water quality, especially at Tajoura Town (20 Km east of Tripoli). The aquifer shows an increase in salinization, which has reached an alarming level in many places during the past 25 years as a result of the seawater intrusion. The chemical composition of the water samples was compared with the drinking water standards of WHO and Libyan Standards. Groundwater from this area was not suitable to be a source for direct drinking based on Total Dissolved Solids. The dominant cation is sodium, while the dominant anion is chloride. Based on the Piper trilinear diagram, most of the groundwater samples (90%) were identified as sodium chloride type. The best groundwater quality exists at the southern part of the study area. Serious degradation in the water quality, expressed in salinity increase, occurs as we go towards the coastline. The abundance of NaCl waters is strong evidence to attribute the successive deterioration of the water quality to the seawater intrusion. Considering the values of Cl- concentration and the ratio of Cl-/HCO3-, about 70% of the groundwater samples were strongly affected by the saline water. Car wash stations in the study area as well as the unlined disposal pond used for the collection of untreated wastewater, contribute significantly to the deterioration of water quality. The water quality in this area needs to be monitored regularly and it is crucial to treat the water before consumption.

Keywords: Tajoura, groundwater, seawater intrusion, water quality

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12303 Climate Change and Its Impact on Water Security and Health in Coastal Community: A Gender Outlook

Authors: Soorya Vennila

Abstract:

The present study answers the questions; how does climate change affect the water security in drought prone Ramanathapuram district? and what has water insecurity done to the health of the coastal community? The study area chosen is Devipattinam in Ramanathapuram district. Climate change evidentially wreaked havoc on the community with saltwater intrusion, water quality degradation, water scarcity and its eventual economic, social like power inequality within family and community and health hazards. The climatological data such as rainfall, minimum temperature and maximum temperature were statistically analyzed for trend using Mann-Kendall test. The test was conducted for 14 years (1989-2002) of rainfall data, maximum and minimum temperature and the data were statistically analyzed. At the outset, the water quality samples were collected from Devipattinam to test its physical and chemical parameters and their spatial variation. The results were derived as shown in ARC GIS. Using the water quality test water quality index were framed. And finally, key Informant interview, questionnaire were conducted to capture the gender perception and problem. The data collected were thereafter interpreted using SPSS software for recommendations and suggestions to overcome water scarcity and health problems.

Keywords: health, watersecurity, water quality, climate change

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12302 Preservation of Traditional Algerian Sausage Against Microbial Activity by the Garlic (Allium Sativum L.)

Authors: Abed Hannane, Rouag Noureddine

Abstract:

The present study aims to evaluate the association of fresh garlic (Allium sativum L.) and storage at 4°C in preserving the microbiological, nutritional, and sanitary quality of Merguez-type sausages prepared and sold locally from meat offal. The analysis focused on the evaluation of the microbiological quality of fifteen samples randomly taken from several butcheries in the wilaya of BBA, eastern Algeria. The bacteriological analysis revealed the presence of 6.88.10⁵ CFU/g of total aerobic bacteria, 5.39.10⁵ CFU/g of total coliforms, 2.23.10⁵ CFU/g of fecal coliforms, 2.43.103 CFU/g of Escherichia coli and 1.8.10⁵ CFU/g of coagulase-positive staphylococci, values higher than Algerian standards. The addition of fresh garlic as an antibacterial preservative at concentrations of 0.06, 0.12, 0.18, and 0.24 g/g to ground beef samples and stored in the refrigerator at 4°C for 15 days. The addition of garlic to Merguez made it possible to significantly reduce the presence of different bacterial groups during their refrigerated storage, compared to untreated meat, bringing it below the standards defined in the matter. Thus, the use of garlic as a food additive at a concentration of 0.12 g/g was sufficient to obtain levels according to Algerian standards equal to 1.8.10⁴ CFU/g of total aerobic bacteria, 9.48.10³ CFU/ g of total coliforms, 3.68.10³ UFC/g fecal coliforms, 4.56.10² UFC/g of E.coli 2.39.10⁴ UFC/g of coagulase-positive staphylococci. It is clear that thanks to the addition of garlic to Merguez, the sanitary quality has been improved by reducing the aerobic bacterial load and increasing the shelf life at 4°C.

Keywords: antimicrobial effect, garlic, sausage, storage

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12301 Wind Turbine Control Performance Evaluation Based on Minimum-Variance Principles

Authors: Zheming Cao

Abstract:

Control loops are the most important components in the wind turbine system. Product quality, operation safety, and the economic performance are directly or indirectly connected to the performance of control systems. This paper proposed a performance evaluation method based on minimum-variance for wind turbine control system. This method can be applied on PID controller for pitch control system in the wind turbine. The good performance result demonstrated in the paper was achieved by retuning and optimizing the controller settings based on the evaluation result. The concepts presented in this paper are illustrated with the actual data of the industrial wind farm.

Keywords: control performance, evaluation, minimum-variance, wind turbine

Procedia PDF Downloads 335
12300 Toward an Integrated Safe and Sustainable Food System: A General Overview

Authors: Erkan Rehber, Hasan Vural, Sule Turhan

Abstract:

It is a fact that food is a vital need of human beings. As a consumer, everyone has the right to access adequate and safe food. There are considerable development to establish quality standards and schemes to have safe foods and sustainable agriculture alternatives to protect natural resources and environment to reach this target. Recently, there is also a remarkable development in integration and combination of these efforts. Food Safety and Sustainable Agriculture Forum organized in 2014, Beijing shows that it is a global awareness more than being an individual view. Eventually, quality standards, assurance systems applied to conventional agriculture has to be applied to sustainable agriculture alternatives to have a holistic sustainable food chain from seed to fork. All actors of the whole food system from farmer to ultimate consumers, along with the state, have to work together meeting this big challenge.

Keywords: integrated safe, food safety, sustainable food system, consumer

Procedia PDF Downloads 526
12299 Universal Design Building Standard for India: A Critical Inquiry

Authors: Sushil Kumar Solanki, Rachna Khare

Abstract:

Universal Design is a concept of built environment creation, where all people are facilitated to the maximum extent possible without using any type of specialized design. However, accessible design is a design process in which the needs of people with disabilities are specifically considered. Building standards on accessibility contains scoping and technical requirements for accessibility to sites, facilities, building and elements by individual with disability. India is also following its prescriptive types of various building standards for the creation of physical environment for people with disabilities. These building standards are based on western models instead of research based standards to serve Indian needs. These standards lack contextual connect when reflects in its application in the urban and rural environment. This study focuses on critical and comparative study of various international building standards and codes, with existing Indian accessibility standards to understand problems and prospects of concept of Universal Design building standards for India. The result of this study is an analysis of existing state of Indian building standard pertaining to accessibility and future need of performance based Universal Design concept.

Keywords: accessibility, building standard, built-environment, universal design

Procedia PDF Downloads 263
12298 Steps towards the Development of National Health Data Standards in Developing Countries

Authors: Abdullah I. Alkraiji, Thomas W. Jackson, Ian Murray

Abstract:

The proliferation of health data standards today is somewhat overlapping and conflicting, resulting in market confusion and leading to increasing proprietary interests. The government role and support in standardization for health data are thought to be crucial in order to establish credible standards for the next decade, to maximize interoperability across the health sector, and to decrease the risks associated with the implementation of non-standard systems. The normative literature missed out the exploration of the different steps required to be undertaken by the government towards the development of national health data standards. Based on the lessons learned from a qualitative study investigating the different issues to the adoption of health data standards in the major tertiary hospitals in Saudi Arabia and the opinions and feedback from different experts in the areas of data exchange and standards and medical informatics in Saudi Arabia and UK, a list of steps required towards the development of national health data standards was constructed. Main steps are the existence of: a national formal reference for health data standards, an agreed national strategic direction for medical data exchange, a national medical information management plan and a national accreditation body, and more important is the change management at the national and organizational level. The outcome of this study can be used by academics and practitioners to develop the planning of health data standards, and in particular those in developing countries.

Keywords: interoperabilty, medical data exchange, health data standards, case study, Saudi Arabia

Procedia PDF Downloads 304
12297 The International Labor Organization and the Formulation of International Labor Standards

Authors: Tahraoui Boualem

Abstract:

The International Labor Organization is one of the specialized agencies of the United Nations, and it is the only organization within the United Nations system that is distinguished by its tripartite legitimacy and which simultaneously includes governments, workers' and employers' organizations of its member states in a joint effort to set standards and policies Work to promote decent work in various parts of the world, and the expression of international labor standards basically means two types of documents, namely international labor agreements and international labor recommendations, and so far its general conference, which is held annually, has set a number of standards, the number of which has reached 184 agreements and 192 recommendations so far. For this reason, it is decided to clarify the International Labor Organization and the formulation of international labor standards within two sections. In the first topic, the researcher discusses the concept of the International Labor Organization, and in the second topic, it highlights the legal basis for the authority of the International Labor Organization in protecting the rights of workers.

Keywords: international labor, international labor standards, rights of workers, nation’s system

Procedia PDF Downloads 43
12296 A Kruskal Based Heuxistic for the Application of Spanning Tree

Authors: Anjan Naidu

Abstract:

In this paper we first discuss the minimum spanning tree, then we use the Kruskal algorithm to obtain minimum spanning tree. Based on Kruskal algorithm we propose Kruskal algorithm to apply an application to find minimum cost applying the concept of spanning tree.

Keywords: Minimum Spanning tree, algorithm, Heuxistic, application, classification of Sub 97K90

Procedia PDF Downloads 417