Search results for: transparency

Authors: Jacky Hau

Abstract:

The prevalence of emerging technologies disrupts various industries as well as consumer behavior. Data collection has been in the fingertip and inherited through enabled Internet-of-things (IOT) devices. Big data analytics (BDA) becomes possible and allows real-time demand network management (DNM) through leagile supply chain. To enhance further on its resilience and predictability, governance is going to be examined to promote supply chain transparency and trust in an efficient manner. Leagility combines lean thinking and agile techniques in supply chain management. It aims at reducing costs and waste, as well as maintaining responsiveness to any volatile consumer demand by means of adjusting the decoupling point where the product flow changes from push to pull. Leagility would only be successful when collaborative planning, forecasting, and replenishment (CPFR) process or alike is in place throughout the supply chain business entities. Governance and procurement of the supply chain, however, is crucial and challenging for the execution of CPFR as every entity has to walk-the-talk generously for the sake of overall benefits of supply chain performance, not to mention the complexity of exercising the polices at both of within across various supply chain business entities on account of organizational behavior and mutual trust. Empirical survey results showed that the effective timespan on demand forecasting had been drastically shortening in the magnitude of months to weeks planning horizon, thus agility shall come first and preferably following by lean approach in a timely manner.

Keywords: governance, leagility, procure-to-pay, source-to-contract

Procedia PDF Downloads 87

Authors: Michael Gerges, Ograbe Ahiakwo, Martin Jaeger, Ahmad Asaad

Abstract:

Recent advances of Building Information Modeling (BIM) especially in the Middle East have increased remarkably. Dubai has been taking a lead on this by making it mandatory for BIM to be adopted for all projects that involve complex architecture designs. This is because BIM is a dynamic process that assists all stakeholders in monitoring the project status throughout different project phases with great transparency. It focuses on utilizing information technology to improve collaboration among project participants during the entire life cycle of the project from the initial design, to the supply chain, resource allocation, construction and all productivity requirements. In view of this trend, the paper examines the extent of applying BIM in the State of Kuwait, by exploring practitioners’ perspectives on BIM, especially their perspectives on main barriers and main advantages. To this end structured interviews were carried out based on questionnaires and with a range of different construction professionals. The results revealed that practitioners perceive improved communication and mitigated project risks by encouraged collaboration between project participants. However, it was also observed that the full implementation of BIM in the State of Kuwait requires concerted efforts to make clients demanding BIM, counteract resistance to change among construction professionals and offer more training for design team members. This paper forms part of an on-going research effort on BIM and its application in the State of Kuwait and it is on this basis that further research on the topic is proposed.

Keywords: building information modeling, BIM, construction industry, Kuwait

Procedia PDF Downloads 348

Authors: Amin Pashaye Amiri

Abstract:

Freedom of information, according to which the public has a right to have access to government-held information, is largely considered as a tool for improving transparency and accountability in governments, and as a requirement of self-governance and good governance. So far, more than ninety countries have recognized citizens’ right to have access to public information. This recognition often took place through the adoption of an act referred to as “freedom of information act”, “access to public records act”, and so on. A freedom of information act typically imposes a positive obligation on a government to initially and regularly release certain public information, and also obliges it to provide individuals with information they request. Such an act usually allows governmental bodies to withhold information only when it falls within a limited number of exemptions enumerated in the act such as exemptions for protecting privacy of individuals and protecting national security. Some steps have been taken at the national and international level towards the recognition of freedom of information as a human right. Freedom of information was recognized in a few countries as a part of freedom of expression, and therefore, as a human right. Freedom of information was also recognized by some international bodies as a human right. The Inter-American Court of Human Rights ruled in 2006 that Article 13 of the American Convention on Human Rights, which concerns the human right to freedom of expression, protects the right of all people to request access to government information. The European Court of Human Rights has recently taken a considerable step towards recognizing freedom of information as a human right. However, in spite of the measures that have been taken, public access to government information is not yet widely accepted as an international human right. The paper will consider the degree to which freedom of information has been recognized as a human right, and study the possibility of widespread recognition of such a human right in the future. It will also examine the possible benefits of such recognition for the development of the human right to free expression.

Keywords: freedom of information, freedom of expression, human rights, government information

Procedia PDF Downloads 515

Authors: Aratrika Sarkar, Jayita Guha Niyogi

Abstract:

This paper focuses on the application of general healing design theories to modulate them into case-specific and contextual design considerations. Existing literature focuses on the relationship between architecture and mental health. Primary case studies are selected in India to focus on the effect of a specific location on design considerations. They are qualitatively analysed to further contextualise the inferences from the literature study. An academic project is cited as an example to apply the learnings from the study and understand the influence of various parameters on the design process for further conclusion. Literature studies, case studies and hypothetical design applications helped in finding the different ways of achieving the similar goal of a sensitive approach toward mental health. Along with salutogenic parameters, category of establishment, age group, location of the site and user preference plays a crucial role in the design process. Design of mental health establishments, especially in India, has to involve transparency between stakeholders and users. Owing to different climatic zones and diverse sociocultural traditions, the approach toward healing should adapt accordingly. It should be an effort towards striking a balance between contradictory elements of healing design and resolving the dilemmas with sensitivity and consensus. Lastly, the design should not force a person towards communication or companionship but rather let the person realise that naturally through the healing process.

Keywords: contextual healing design, deinstitutionalisation, Indian mental healthcare establishments, environmental psychology, salutogenesis, therapeutic design

Procedia PDF Downloads 75

Authors: Zhehao Zhang

Abstract:

Walking has become an indispensable and sustainable way of travel for college students in their daily lives; campus street is an important carrier for students to walk and take part in a variety of activities, improving the walkability of campus streets plays an important role in optimizing the quality of campus space environment, promoting the campus walking system and inducing multiple walking behaviors. The purpose of this paper is to explore the effect of campus layout, facility distribution, and location site selection on the walkability of campus streets, and assess the street design qualities from the elements of imageability, enclosure, complexity, transparency, and human scale, and further examines the relationship between street-level urban design perceptual qualities and walkability and its effect on walking behavior in the campus. Taking Tianjin University as the research object, this paper uses the optimized walk score method based on walking frequency, variety, and distance to evaluate the walkability of streets from a macro perspective and measures the urban design qualities in terms of the calculation of street physical environment characteristics, as well as uses behavior annotation and street image data to establish temporal and spatial behavior database to analyze walking activity from the microscopic view. In addition, based on the conclusions, the improvement and design strategy will be presented from the aspects of the built walking environment, street vitality, and walking behavior.

Keywords: walkability, streetscapes, pedestrian activity, walk score

Procedia PDF Downloads 115

Authors: Dauda Ibrahim Adagye

Abstract:

Effective internal control system in the bursary unit of tertiary educational institutions is geared toward achieving quality teaching, learning, and research environment and as well assist the management of the institutions, particularly when decisions are to be made. While internal control system exists in all institutions, the outlined objectives above are far from being achieved. The paper; therefore, assesses the effectiveness of internal control system in tertiary educational institutions in Nasarawa State, Nigeria with the specific focus on the Nasarawa state Polytechnic, Lafia. The study is survey; hence, a simple closed-ended questionnaire was developed and administered to a sample of twenty-seven (27) member staff from the Bursary and the internal audit unit of the Nasarawa State Polytechnic, Lafia to obtain data for analysis purposes and to test the study hypothesis. Responses from the questionnaire were analyzed using a simple percentage and chi-square. Findings shows that the right people are not assigned to the right job in the department, budget, and management accounting were never used in the institution’s operations and checking of subordinate by their superior officers is not regular. This renders the current internal control structure of the Polytechnic as ineffective and weak. The paper therefore, recommends that: transparency should be seen as significant, as the institution work toward meeting its objectives, therefore, it means that the right staff is assigned to the right job and regular checking of the subordinates by their ensued superiors.

Keywords: internal control, tertiary educational intuitions, efficiency

Procedia PDF Downloads 171

Authors: Robert Lindner

Abstract:

In recent years a multitude of international efforts, including the United Nations’ aspirational 2030 Agenda for Sustainable Development, provided a new momentum to facilitate energy access and rural electrification projects to combat energy poverty in developing states in Asia. Rural electrification projects promise to facilitate other sustainable development aims, such as the empowerment of local communities through the creation of economic opportunities or increased disaster resilience. This study applies a multi-governance research framework to study the cases of the ongoing energy system transition in Myanmar and Cambodia. It explores what impact the international aid community, especially multilateral development banks and international development agencies, has on the governance of the transitions and how diverging aid donor interest shape policy making and project planning. The study is based on policy analysis and expert interviews, as well as extensive field research. It critically examines the current development trajectories and the strategies of the stakeholders involved. It concludes that institutional and technological competition between donors, as well as a lack of transparency and inclusion in the project planning and implementation phases, contributes to insufficient coordination in national energy policy making and project implementation at the local level. The study further discusses possible alternative approaches that might help to promote the spread of sustainable energy technologies.

Keywords: energy governance, developing countries, multi-level governance, energy transitions

Procedia PDF Downloads 79

Authors: Anjela Koblischka-Veneva, Michael R. Koblischka

Abstract:

In this contribution, the Transmission-Kikuchi Diffraction (TKD, or sometimes called t-EBSD) is applied to bulk, melt-grown YBa₂Cu₃O₇ (YBCO) superconductors prepared by the MTMG (melt-textured melt-grown) technique and the infiltration growth (IG) technique. TEM slices required for the analysis were prepared by means of Focused Ion-Beam (FIB) milling using mechanically polished sample surfaces, which enable a proper selection of the interesting regions for investigations. The required optical transparency was reached by an additional polishing step of the resulting surfaces using FIB-Ga-ion and Ar-ion milling. The improved spatial resolution of TKD enabled the investigation of the tiny YBa₂Cu₃O₅ (Y-211) particles having a diameter of about 50-100 nm embedded within the YBCO matrix and of other added secondary phase particles. With the TKD technique, the microstructural properties of the YBCO matrix are studied in detail. It is observed that the matrix shows the effects of stress/strain, depending on the size and distribution of the embedded particles, which are important for providing additional flux pinning centers in such superconducting bulk samples. Using the Kernel Average Misorientation (KAM) maps, the strain induced in the superconducting matrix around the particles, which increases the flux pinning effectivity, can be clearly revealed. This type of analysis of the EBSD/TKD data is, therefore, also important for other material systems, where nanoparticles are embedded in a matrix.

Keywords: transmission Kikuchi diffraction, EBSD, TKD, embedded particles, superconductors YBa₂Cu₃O₇

Procedia PDF Downloads 108

Authors: Hasnaa Benchorfi

Abstract:

The Tellurite glasses exhibit interesting properties, notably their low melting point (700-900°C), high refractive index (≈2), high transparency in the infrared region (up to 5−6 μm), interesting linear and non-linear optical properties and high rare earth ions solubility. These properties give tellurite glasses a great interest in various optical applications. Transparent ceramics present advantages compared to glasses, such as improved mechanical, thermal and optical properties. But, the elaboration process of these ceramics requires complex sintering conditions. The full crystallization of glass into transparent ceramics is an alternative to circumvent the technical challenges related to the ceramics obtained by conventional processing. In this work, a crystallization study of a specific glass composition in the system TeO2-Ta2O5-Bi2O3 shows structural transitions from the glass to the stabilization of an unreported anti-glass phase to a transparent ceramic upon heating. An anti-glass is a material with a cationic long-range order and a disordered anion sublattice. Thus, the X-ray diffraction patterns show sharp peaks, while the Raman bands are broad and similar to those of the parent glass. The structure and microstructure of the anti-glass and corresponding ceramic were characterized by Powder X-Ray Diffraction, Electron Back Scattered Diffraction, Transmission Electron Microscopy and Raman spectroscopy. The optical properties of the Er3+-doped samples are also discussed.

Keywords: glass, congruent crystallization, anti-glass, glass-ceramic, optics

Procedia PDF Downloads 47

Authors: Iyagbaye O. Rich, Omoigberale O. Michael, Iyagbaye A. Louis

Abstract:

The physical, chemical parameters and some trace contents of Ugbogui in Edo State, Nigeria were investigated from August 2015 to April 2016. Four stations were studied from upstream to downstream using standard methods. A total of thirty-three (33) physical and chemical characteristics and trace metal contents were examined; Air and water temperatures, depth, transparency, colour, turbidity, flow velocity, pH, total alkalinity, conductivity and dissolved solids etc. Other includes dissolved oxygen, oxygen saturation, biochemical oxygen demand, chloride, phosphate, sodium, nitrate, sulphate, potassium, calcium, magnesium, iron, lead, copper, zinc, nickel, cadmium, vanadium and chromium. Eleven (11) parameters exhibited clear seasonal variations. However, there were high significant differences (p < 0.01) in the values of depth, colour, total suspended solid, biochemical oxygen demand, chemical oxygen demand, chloride, bicarbonate, phosphate, sulphate, iron, manganese, zinc, copper, chromium and cadmium among the stations. The anthropogenic activities had negatively impacted at station 3 of the river, although most of the recorded values were still within permissible limits.

Keywords: anthropogenic activities, Nigeria, permissible limits, physical and chemical parameters, trace metal, water quality

Procedia PDF Downloads 101

Authors: Nadezhda Kvatashidze

Abstract:

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship

Procedia PDF Downloads 102

Authors: Anjela Koblischka-Veneva, Michael Koblischka

Abstract:

In this contribution, the transmission-Kikuchi diffrac-tion (TKD, or sometimes called t-EBSD) is applied to bulk, melt-grown YBa2Cu3O7 (YBCO) superconductors prepared by the MTMG (melt-textured melt-grown) technique and the infiltration (IG) growth technique. TEM slices required for the analysis were prepared by means of focused ion-beam (FIB) milling using mechanically polished sample surfaces, which enable a proper selection of the in-teresting regions for investigations. The required optical transparency was reached by an additional polishing step of the resulting surfaces using FIB-Ga-ion and Ar-ion milling. The improved spatial resolution of TKD enabled the investigation of the tiny Y2BaCuO5 (Y-211) particles having a diameter of about 50-100 nm embedded within the YBCO matrix and of other added secondary phase particles. With the TKD technique, the microstructural properties of the YBCO matrix are studied in detail. It is observed that the matrix shows effects of stress/strain, depending on the size and distribution of the embedded particles, which are important for providing additional flux pinning centers in such superconducting bulk samples. Using the Kernel average misorientation (KAM) maps, the strain induced in the superconducting matrix around the particles, which increases the flux pinning effectivity, can be clearly revealed. This type of analysis of the EBSD/TKD data is, therefore, also important for other material systems, where nanoparticles are embedded in a matrix.

Keywords: electron backscatter Diffraction, transmission Kikuchi diffraction, SEM, YBCO, microstructure, nanoparticles

Procedia PDF Downloads 103

Authors: Kalsoom Sumra

Abstract:

The increasing concern of public sector reforms brings new challenges to public service ethics in developing countries not only at central level but also at local level. This paper aims to identify perceptions on public service ethics of public officials and examines more generally the understanding of public servants in Pakistan towards public service ethics in local public organizations. The study uses an independently administered structured questionnaire to collect data to know the extent of the recognition of public service ethics in local organizations. A total of 150 completed questionnaires are analyzed received from public servants working at the local level in Pakistan. The analysis explores how traditional, social patterns and cultural ethics can provide us with a rounded picture of the main antecedents, moderators of public service ethics in Pakistan. Moreover, the findings of this study contribute in association of public service ethics which are crucial in ongoing political and administrative culture of Pakistan, the most crucial core for public organizational ethical climate. This study also has numerous implications for local public administration and it highlights the importance of expanding research agenda on public service ethics in developing settings with challenging institutional contexts with imperfect training and operating environments. This study may well be particularly important for practice of public service ethics in developing countries in public administration. To the best of author’s knowledge, this study is the first of its kind to provide an initial step in practical implications to emphasize relevant public service ethics in public administration in developing transparent and accountable organization.

Keywords: public service ethics, accountability and transparency, public service reforms, public administration, organizational ethical climate

Procedia PDF Downloads 314

Authors: Ki-Ho Nam, Haksoo Han

Abstract:

Tetrapod zinc oxide whiskers (TZnO-Ws) were successfully synthesized by a thermal oxidation method. A series of transparent polyimide (PI)/TZnO-W composites were successfully synthesized via a solution-blending method. The structural and morphological features of TZnO-Ws and PI/TZnO-W composites were characterized by Fourier transform infrared spectroscopy (FT-IR), wide-angle X-Ray diffraction (WAXD), and field emission scanning electron microscope (FE-SEM). Dynamic stress behaviors were investigated in-situ during thermal imidization of the soft-baked PI/TZnO-W composite precursor and thermally cured composite films using a thin film stress analyzer (TFSA) by wafer bending technique. The PI/TZnO-W composite films exhibited an optical transparency greater than 80% at 550 nm (≤ 0.5 wt% TZnO-W content), a low coefficient of thermal expansion (CTE), and enhanced glass transition temperature. However, the thermal decomposition temperature decreased as the TZnO-W content increased. The water diffusion coefficient and water uptake of the PI/TZNO-W composite films were obtained by best fits to a Fickian diffusion model. The water resistance capacity of PI was greatly enhanced and moisture diffusion in the pure PI was retarded by incorporating the TZnO-W. The PI composite films based on TZNO-W resultantly may have potential applications in optoelectronic manufacturing processes as a flexible transparent substrate.

Keywords: polyimide (PI), tetrapod ZnO whisker (TZnO-W), transparent, dynamic stress behavior, water resistance

Procedia PDF Downloads 501

Authors: E. Prema Shyam

Abstract:

The role of international organizations has contributed in various ways for the good governance in the world at large. Since the beginning of the 1990s international organizations, particularly those active in the areas of human rights, trade and economic etc., have embraced a 'good governance'. It is also pertinent to mention that the application of the concept of good governance to international organizations themselves and not exclusively to national or regional polities is a more recent phenomenon. Especially since the second half of the 1990s, a number of international organizations have carried out major governance reforms, assuming that their calls for governments to heed higher standards of good governance will be all the more credible provided that they develop a good governance standard for themselves. In addition to this number of organizations such as the United Nations (UN), Organisation for Economic Co-operation and Development (OECD), European Union (EU), International Committee of the Red Cross and World Trade Organization (WTO). OECD has been specifically mobilized to fight corruption. The World Bank was the first international organization to address the issue of good governance when it attributed the African development crisis to a crisis of governance in a 1989 report. International organizations are often denounced for their lack of transparency and democracy. However, in the last few years, a number of them have pushed through impressive reforms aimed at enhancing good governance standards within their own organizations, especially in the light of their long-standing secrecy. This is a remnant of the traditional conception of international organizations, which renders them merely answerable to their Members. International organizations have already gone quite some way in the areas of good management and opening up to the public. However, as far as participatory governance is concerned, lot to be done for the larger interest of society. In this paper, an attempt has been made to focus the issues on international organisations with regard to good governance.

Keywords: good governance, World Trade Organisation, international organisation, governance reforms

Procedia PDF Downloads 429

Authors: P. Pötters, A. Marquet, B. Leyendecker

Abstract:

The objective of this paper is to investigate different implementation approaches for the implementation of Lean production in companies. Furthermore, a structured overview of those different approaches is to be made. Therefore, the present work is intended to answer the following research question: What differences and similarities exist between the various systematic approaches and phase models for the implementation of Lean Production? To present various approaches for the implementation of Lean Production discussed in the literature, a qualitative content analysis was conducted. Within the framework of a qualitative survey, a selection of texts dealing with lean production and its introduction was examined. The analysis presents different implementation approaches from the literature, covering the descriptive aspect of the study. The study also provides insights into similarities and differences among the implementation approaches, which are drawn from the analysis of latent text contents and author interpretations. In this study, the focus is on identifying differences and similarities among systemic approaches for implementing Lean Production. The research question takes into account the main object of consideration, objectives pursued, starting point, procedure, and endpoint of the implementation approach. The study defines the concept of Lean Production and presents various approaches described in literature that companies can use to implement Lean Production successfully. The study distinguishes between five systemic implementation approaches and seven phase models to help companies choose the most suitable approach for their implementation project. The findings of this study can contribute to enhancing transparency regarding the existing approaches for implementing Lean Production. This can enable companies to compare and contrast the available implementation approaches and choose the most suitable one for their specific project.

Keywords: implementation, lean production, phase models, systematic approaches

Procedia PDF Downloads 62

Authors: Qasar Saleem

Abstract:

The aim of this project was to synthesize and analyze Polylactic acid-grafted TiO2 nanocomposite. When dispersed at the nanoscale TiO2 can behave as see through transparent UV filters and thermomechanical materials. The synthesis plan involved three stages. First, dispersion of TiO2 white powder in water/ethanol solvent system. Second grafting TiO2 surface by oligomers of lactic acid aimed at changing its surface features. Third polymerization of lactic acid monomer with grafted TiO2 in the presence of anhydrous stannous chloride as a catalyst. Polylactic acid grafted-TiO2 nanocomposite was synthesized by melt polycondensation in situ of lactic acid onto titanium oxide (TiO2) nanoparticles surface. The product was characterized by TGA, DSC, FTIR, and UV analysis and degradation observation. An idea regarding bonds between the grafting polymer and surface modified titanium oxide nanoparticles. Characteristics peaks of Ti–carbonyl bond, the related intensities of the Fourier transmission absorption peaks of graft composite, the melt and decomposition behavior stages of Polylactic acid-grafted TiO2 nanocomposite convinced that oligomers of polylactic acid were chemically bonded on the surface of TiO2 nanoparticles. Through grafting polylactic acid, the Polylactic acid grafted -TiO2 sample shown good absorption in UV region and degradation behavior under normal atmospheric conditions. Regaining transparency of degraded white opaque Polylactic acid-grafted TiO2 nanocomposite on heating was another character. Polylactic acid-grafted TiO2 nanocomposite will be a potential candidate in future for biomedical, UV shielding and environment friendly material.

Keywords: condensation, nanocomposites, oligomers, polylactic

Procedia PDF Downloads 180

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

Procedia PDF Downloads 61

Authors: Alireza Nikravanshallmani, Jamshid Dehmeshki, Mojtaba Ahmadi

Abstract:

Modeling of business processes, based on BPMN (Business Process Modeling Notation), helps analysts and managers to understand business processes, and, identify their shortages. These models provide a context to make rational decision of organizing business processes activities in an understandable manner. The purpose of this paper is to provide a framework for better understanding of business processes and their problems by reducing the cognitive load of displayed information for their audience at different managerial levels while keeping the essential information which are needed by them. For this reason, we integrate business process diagrams across the different managerial levels to develop a framework to improve the performance of business process management (BPM) projects. The proposed framework is entitled ‘Business process improvement framework based on managerial levels (BPIML)’. This framework, determine a certain type of business process diagrams (BPD) based on BPMN with respect to the objectives and tasks of the various managerial levels of organizations and their roles in BPM projects. This framework will make us able to provide the necessary support for making decisions about business processes. The framework is evaluated with a case study in a real business process improvement project, to demonstrate its superiority over the conventional method. A questionnaire consisted of 10 questions using Likert scale was designed and given to the participants (managers of Bank Refah Kargaran three managerial levels). By examining the results of the questionnaire, it can be said that the proposed framework provide support for correct and timely decisions by increasing the clarity and transparency of the business processes which led to success in BPM projects.

Keywords: business process management (BPM), business process modeling, business process reengineering (BPR), business process optimizing, BPMN

Procedia PDF Downloads 424

Authors: Maria Florencia Ferrer, Saulo Fabiano Amancio-Vieira

Abstract:

The use of the blockchain in the public sector is present today and no longer the future of disruptive institutional and technological models. There are still some cultural barriers and resistance to the proper use of its potential. This research aims to present the strengths and weaknesses of using a public-permitted and distributed network in the context of the public sector. Therefore, bibliographical/documentary research was conducted to raise the main aspects of the studied platform, focused on the use of the main demands of the public sector. The platform analyzed was LACChain, which is a global alliance composed of different actors in the blockchain environment, led by the Innovation Laboratory of the Inter-American Development Bank Group (IDB Lab) for the development of the blockchain ecosystem in Latin America and the Caribbean. LACChain provides blockchain infrastructure, which is a distributed ratio technology (DLT). The platform focuses on two main pillars: community and infrastructure. It is organized as a consortium for the management and administration of an infrastructure classified as public, following the ISO typologies (ISO / TC 307). It is, therefore, a network open to any participant who agrees with the established rules, which are limited to being identified and complying with the regulations. As benefits can be listed: public network (open to all), decentralized, low transaction cost, greater publicity of transactions, reduction of corruption in contracts / public acts, in addition to improving transparency for the population in general. It is also noteworthy that the platform is not based on cryptocurrency and is not anonymous; that is, it is possible to be regulated. It is concluded that the use of record platforms, such as LACChain, can contribute to greater security on the part of the public agent in the migration process of their informational applications.

Keywords: blockchain, LACChain, public sector, technological disruptions

Procedia PDF Downloads 146

Authors: Achim Kampker, Christoph Deutskens, Heiner Hans Heimes, Mathias Ordung, Felix Optehostert

Abstract:

In the past years electric mobility became part of a public discussion. The trend to fully electrified vehicles instead of vehicles fueled with fossil energy has notably gained momentum. Today nearly every big car manufacturer produces and sells fully electrified vehicles, but electrified vehicles are still not as competitive as conventional powered vehicles. As the traction battery states the largest cost driver, lowering its price is a crucial objective. In addition to improvements in product and production processes a non-negligible, but widely underestimated cost driver of production can be found in logistics, since the production technology is not continuous yet and neither are the logistics systems. This paper presents an approach to evaluate cost factors on different designs of load carrier systems. Due to numerous interdependencies, the combination of costs factors for a particular scenario is not transparent. This is effecting actions for cost reduction negatively, but still cost reduction is one of the major goals for simultaneous engineering processes. Therefore a concurrent and phase appropriate cost valuation method is necessary to serve cost transparency. In this paper the four phases of this cost valuation method are defined and explained, which based upon a new approach integrating the logistics development process in to the integrated product and process development.

Keywords: research and development, technology and innovation, lithium-ion-battery production, load carrier development process, cost valuation method

Procedia PDF Downloads 562

Authors: Miguel Costa

Abstract:

Despite the "time" element being an intrinsic characteristic of the work with the landscape, its execution and completion are also often dependent on external factors, i.e., the slow bureaucratic procedures required for the implementation of a project. In the urban areas of the city, these conditions are even more present — some landscape projects are articulated with the architectural/urban design, transporting itself long, expensive and inflexible processes related with the constant transformations of contemporary urban culture, where the needs and expectations could change before the project is finished. However, despite the renewed interest and growing concern for issues related to the landscapes (particularly since the European Landscape Convention, its scope and fields of action, extended to all the landscapes and not just the selected ones), still lacks the need for a greater inclusion of citizens in its protection and construction processes as well as a greater transparency and clarity of the consequences and results of their active participation. This article aims to reflect on the production processes of urban landscapes, on its completion runtime and its relationship with the citizens by introducing temporary projects as a fieldwork methodology, as well as using the contribution of different professional practices and knowledge for its monitoring, execution, and implementation. These strategies address a more interdisciplinary, transdisciplinary and performative approach, not only from the ephemeral experience of objects and actions but also from the processes and the dynamic events that are organized from these objects and actions over the landscape. The goal is to discuss the results of these approaches on its different dimensions: critical dimension; experimental and strategic dimension; pedagogical dimension; political dimension; cultural.

Keywords: landscape fieldwork, interdisciplinarity, public inclusion, public participation, temporary projects, transdisciplinarity

Procedia PDF Downloads 300

Authors: Siwei Chang, Heng Li, Haitao Wu, Xin Fang

Abstract:

Construction robots are receiving more and more attention as a promising solution to the manpower shortage issue in the construction industry. The development of intelligent control techniques that assist in controlling the robots to avoid transparency and reflected building obstacles is crucial for guaranteeing the adaptability and flexibility of mobile construction robots in complex construction environments. With the boom of computer vision techniques, a number of studies have proposed vision-based methods for transparent obstacle avoidance to improve operation accuracy. However, vision-based methods are also associated with disadvantages such as high computational costs. To provide better perception and value evaluation, this study aims to analyze the performance of vision-based techniques for avoiding transparent building obstacles. To achieve this, commonly used sensors, including a lidar, an ultrasonic sensor, and a USB camera, are equipped on the robotic platform to detect obstacles. A Raspberry Pi 3 computer board is employed to compute data collecting and control algorithms. The turtlebot3 burger is employed to test the programs. On-site experiments are carried out to observe the performance in terms of success rate and detection distance. Control variables include obstacle shapes and environmental conditions. The findings contribute to demonstrating how effectively vision-based obstacle avoidance strategies for transparent building obstacle avoidance and provide insights and informed knowledge when introducing computer vision techniques in the aforementioned domain.

Keywords: construction robot, obstacle avoidance, computer vision, transparent obstacle

Procedia PDF Downloads 48

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

Procedia PDF Downloads 164

Authors: Nouf Alharbi, James O'shea

Abstract:

For decades, renewable energy sources have received considerable global interest due to the increase in fossil fuel consumption. The abundant energy produced by sunlight makes dye-sensitised solar cells (DSSCs) a promising alternative compared to conventional silicon and thin film solar cells due to their transparency and tunable colours, which make them suitable for applications such as windows and glass facades. The transfer of an excited electron onto the surface is an important procedure in the DSSC system, so different groups of dye molecules were studied on the rutile TiO2 (110) surface. Currently, the study of organic dyes has become an interest of researchers due to ruthenium being a rare and expensive metal, and metal-free organic dyes have many features, such as high molar extinction coefficients, low manufacturing costs, and ease of structural modification and synthesis. There are, of course, some groups that have developed organic dyes and exhibited lower light-harvesting efficiency ranging between 4% and 8%. Since most dye molecules are complicated or fragile to be deposited by thermal evaporation or sublimation in the ultra-high vacuum (UHV), all dyes (i.e, D5, SC4, and R6) in this study were deposited in situ using the electrospray deposition technique combined with X-ray photoelectron spectroscopy (XPS) as an alternative method to obtain high-quality monolayers of titanium dioxide. These organic molecules adsorbed onto rutile TiO2 (110) are explored by XPS, which can be used to obtain element-specific information on the chemical structure and study bonding and interaction sites on the surface.

Keywords: dyes, deposition, electrospray, molecules, organic, rutile, sensitised, XPS

Procedia PDF Downloads 44

Authors: Hayyan ul Haq, Zainal Asikin

Abstract:

This work aims to explore the appropriate solution in solving legal problems stemmed from managing and exploiting strategic natural resources in Indonesia. This discussion will be focused on the exploitation of gold mining, i.e. divestation process in the New Mont Corporation, West Nusa Tenggara. These legal problems relate to the deviation of the national budget regulation, UU. No. 19/2012, and the implementation of the divestastion process, which infringes PP. No. 50/2007 concerning the Impelementation Procedure of Regional Cooperation, which is an implementation regulation of UU No. 1/2004 on State’s Treasury. The cooperation model, have been developed by the Provincial Government, failed to create a permanent legal solution through normative approach. It has merely used practical approach that tends (instant solution), by using some loopholes in the divestation process. The above blunders have accumulated by other secondary legal blunders, i.e. good governance principles, particularly justice, transparency, efficiency, effective principles and competitiveness principle. To solve the above problems, this work offers constitutionalisation of contract that aimed at reviewing and coherencing all deviated contracts, rules and policies that have deprived the national and societies’ interest to optimize the strategic natural resources towards the greatest benefit for the greatest number of people..

Keywords: constitutionalisation of contract, strategic national resources, divestation, the greatest benefit for the greatest number of people, Indonesian Pancasila values

Procedia PDF Downloads 431

Authors: Sarah A. Tobin

Abstract:

Social justice outcomes, derived from customer satisfaction, serve as a main pathway and conduit for achieving Sustainable Development Goals (SDGs) because they prompt democratizing and socially-inclusive effects that are consistent with Islamic economic values. This paper argues that achieving higher levels of social justice and the SGDs is possible only through the realization of Islamic banking and finance customer satisfaction that aligns with Islamic values in the tradition of the Shari`a (or Islamic law). Through this key manifestation of Shari`a in the banks, social justice aims of achieving SDGs become possible. This paper utilizes a case study of a large-scale survey (N=127) comparing customer satisfaction between a conventional and an Islamic bank in Amman, Jordan. Based on a series of linear regressions, the statistically-significant findings suggest that when overall customer satisfaction is high, customers are more likely to become empowered citizens demanding inclusive, quality services and corruption-free management, as well as attribute their experiences to the Islamic nature of the financial endeavors. Social justice interests and expectations increase (and SDGs are more likely met) when a customer has high levels of satisfaction. The paper concludes with policy recommendations for Islamic financial institutions that enhance customer service experiences for better achieving the social justice aims of the Islamic economy and SDGs, including transparency in transactions, exemplary customer service and follow up, and attending to Islamic values in the aesthetics of bank.

Keywords: customer satisfaction, Islamic economy, social justice, sustainable development goals

Procedia PDF Downloads 308

Authors: Giovana Nunes Inocêncio

Abstract:

The professional and technological education (EPT) plays a pivotal role in equipping students for specialized careers, and it is imperative to establish a framework for efficient data exchange among educational institutions. The primary focus of this article is to address the pressing need for document interoperability within the context of EPT. The challenges, motivations, and benefits of implementing interoperability standards for digital educational documents are thoroughly explored. These documents include EPT completion certificates, academic records, and curricula. In conjunction with the prior abstract, it is evident that the intersection of IT governance and interoperability standards holds the key to transforming the landscape of technical education in Brazil. IT governance provides the strategic framework for effective data management, aligning with educational objectives, ensuring compliance, and managing risks. By adopting interoperability standards, the technical education sector in Brazil can facilitate data exchange, enhance data security, and promote international recognition of qualifications. The utilization of the XML (Extensible Markup Language) standard further strengthens the foundation for structured data exchange, fostering efficient communication, standardization of curricula, and enhancing educational materials. The IT governance, interoperability standards, and data management critical role in driving the quality, efficiency, and security of technical education. The adoption of these standards fosters transparency, stakeholder coordination, and regulatory compliance, ultimately empowering the technical education sector to meet the dynamic demands of the 21st century.

Keywords: interoperability, education, standards, governance

Procedia PDF Downloads 42

Authors: Muhammad Umar Kibiya

Abstract:

The study aims to examine whether regulatory changes have an impact on the financial reporting quality of Microfinance Banks in Nigeria. The research employed a panel data analysis technique, using data from 2018 to 2022. The sample includes 72 microfinance banks, using regression analyses to examine the relationship between variables. The findings indicate that Board Chairmanship has a positive and significant effect on financial reporting quality. It also reveals that share ownership has a negative and significant impact on financial reporting quality. The results suggest that regulatory changes have a positive and significant influence on financial reporting quality. Thus, findings have important implications for microfinance banks in Nigeria. It suggests that having a strong and competent board chairperson can enhance financial reporting quality, leading to more transparent and reliable information for stakeholders. Furthermore, the study highlights the importance of regulatory changes in improving financial reporting practices in the microfinance banking sector. The study contributes to the extant literature by providing empirical evidence on the relationship between board chairmanship, share ownership, financial reporting quality, and regulatory changes in microfinance banks. It further supports the concept that governance mechanisms and regulatory reforms play a crucial role in ensuring transparency and accountability within the microfinance banking sector. It recommends that microfinance banks should appoint experienced and qualified individuals as board chairpersons to enhance financial reporting quality. Furthermore, policymakers and regulatory authorities should continue to implement and enforce regulations that promote transparent financial reporting practices in microfinance banks.

Keywords: board chairman, share ownership, financial reporting quality, microfinance, regulatory changes

Procedia PDF Downloads 34

Authors: Abiodun Oluwaseun Ibude

Abstract:

Every now and then we hear of companies closing down their operations due to unethical practices like an overstatement of company’s balance sheet, concealing company’s debt, embezzlement of company’s fund, declaring false profit and so on. This has led to the liquidation of companies and the loss of investments of shareholders as well as the interest of other stakeholders. As a result of these ugly trends, there is need to put in place a formidable mechanism that will ensure that business activities are conducted in a healthy manner. It should also promote good ethics as well as ensure that the interest of stakeholders and the objectives of any organization is achieved within the confines of the law; wherein law exists to provide criminal penalties for falsification of documents and for conducting other irregularities. Based on the foregoing, it becomes imperative to ensure that steps are taken to stop this menace and face the challenges ahead. This calls for the practice of good governance. The purpose of this study is to identify various components of corporate governance and determine the impact of it on the performance of established organizations. A survey method with the use of questionnaire was applied in collecting data useful for this study which were later analyzed using correlation co-efficiency statistical tools in generating finding, making a conclusion, and necessary recommendation. From the research conducted, it was discovered that there are systems within organizations apart from regulatory agencies that ensure effective control of activities, promote accountability, and operational efficiency. However, some members of organizations fail to explore the usage of corporate governance and impact negatively of an organization’s performance. In conclusion, good corporate governance will not be achieved unless there is openness, honesty, transparency, accountability, and fairness.

Keywords: corporate governance, formidable mechanism, company’s balance sheet, stakeholders

Procedia PDF Downloads 88