Search results for: corrosion management in oilfield
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2909

Search results for: corrosion management in oilfield

2519 Managerial Styles of Asian Executives: The Case of Thailand

Authors: Teerayout Wattanasupachoke

Abstract:

This research project is developed in order to study managerial styles of modern Thai executives. The thorough understanding will lead to continuous improvement and efficient performance of Thai business organizations. Regarding managerial skills, Thai executives focus heavily upon human skills. Also, the negotiator roles are most emphasis in their management. In addition, Thai executives pay most attention to the fundamental management principles including Harmony and Unity of Direction of the organizations. Moreover, the management techniques, consisting of Team work and Career Planning are of their main concern. Finally, Thai executives wish to enhance their firms- image and employees- morale through conducting the ethical and socially responsible activities. The major tactic deployed to stimulate employees- ethical behaviors and mindset is Code of Ethics development.

Keywords: Management, Managerial Styles, Asian Executives, Thailand.

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2518 A Comparative Analysis of Zotero and Mendeley Reference Management Software

Authors: Sujit K. Basak

Abstract:

This paper presents a comparison of the reference management software between Zotero and Mendeley and the results were drawn by comparing the two software’s. The novelty of this paper is the comparative analysis of the software and it has shown that Mendeley can import more information from the Google Scholar for the researchers. This finding can help to know researchers to use the reference management software.

Keywords: Analysis, comparative analysis, zotero, researchers, Mendeley.

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2517 Strength of Fine Concrete Used in Textile Reinforced Concrete by Changing Water-Binder Ratio

Authors: Taekyun Kim, Jongho Park, Jinwoong Choi, Sun-Kyu Park

Abstract:

Recently, the abnormal climate phenomenon has enlarged due to the global warming. As a result, temperature variation is increasing and the term is being prolonged, frequency of high and low temperature is increasing by heat wave and severe cold. Especially for reinforced concrete structure, the corrosion of reinforcement has occurred by concrete crack due to temperature change and the durability of the structure that has decreased by concrete crack. Accordingly, the textile reinforced concrete (TRC) which does not corrode due to using textile is getting the interest and the investigation of TRC is proceeding. The study of TRC structure behavior has proceeded, but the characteristic study of the concrete used in TRC is insufficient. Therefore, characteristic of the concrete by changing mixing ratio is studied in this paper. As a result, mixing ratio with different water-binder ratio has influenced to the strength of concrete. Also, as the water-binder ratio has decreased, strength of concrete has increased.

Keywords: Concrete, mixing ratio, textile, TRC.

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2516 Adopted Method of Information System Strategy for Knowledge Management System: A Literature Review

Authors: Elin Cahyaningsih, Dana Indra Sensuse, Wahyu Catur Wibowo, Sofiyanti Indriasari

Abstract:

Bureaucracy reform program drives Indonesian government to change their management to enhance their organizational performance. Information technology became one of strategic plan that organization tried to improve. Knowledge management system is one of information system that supporting knowledge management implementation in government which categorized as people perspective, because this system has high dependency in human interaction and participation. Strategic plan for developing knowledge management system can be determine using some of information system strategic methods. This research conducted to define type of strategic method of information system, stage of activity each method, strength and weakness. Literature review methods used to identify and classify strategic methods of information system, differentiate method type, categorize common activities, strength and weakness. Result of this research are determine and compare six strategic information system methods, Balanced Scorecard and Risk Analysis believe as common strategic method that usually used and have the highest excellence strength.

Keywords: Knowledge management system, balanced scorecard, five force, risk analysis, gap analysis, value chain analysis, SWOT analysis.

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2515 Risk-Management by Numerical Pattern Analysis in Data-Mining

Authors: M. Kargar, R. Mirmiran, F. Fartash, T. Saderi

Abstract:

In this paper a new method is suggested for risk management by the numerical patterns in data-mining. These patterns are designed using probability rules in decision trees and are cared to be valid, novel, useful and understandable. Considering a set of functions, the system reaches to a good pattern or better objectives. The patterns are analyzed through the produced matrices and some results are pointed out. By using the suggested method the direction of the functionality route in the systems can be controlled and best planning for special objectives be done.

Keywords: Analysis, Data-mining, Pattern, Risk Management.

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2514 Effect of UV Radiation to Change the Properties of the Composite PA+GF

Authors: Lenka Markovičová, Viera Zatkalíková, Tomasz Garbacz

Abstract:

The development of composite materials and the related design and manufacturing technologies is one of the most important advances in the history of materials. Composites are multifunctional materials having unprecedented mechanical and physical properties that can be tailored to meet the requirements of a particular application. Some composites also exhibit great resistance to high-temperature corrosion, oxidation, and wear. Polymers are widely used indoors and outdoors, therefore they are exposed to a chemical environment which may include atmospheric oxygen, acidic fumes, acidic rain, moisture heat and thermal shock, ultra-violet light, high energy radiation, etc. Different polymers are affected differently by these factors even though the amorphous polymers are more sensitive. Ageing is also important and it is defined as the process of deterioration of engineering materials resulting from the combined effects of atmospheric radiation, heat, oxygen, water, microorganisms and other atmospheric factors.

Keywords: Composites with glass fibres, mechanical properties, polyamides, UV degradation.

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2513 Developing Student Teachers to Be Professional Teachers

Authors: Suttipong Boonphadung

Abstract:

Practicum placements are an critical factor for student teachers on Education Programs. How can student teachers become professionals? This study was to investigate problems, weakness and obstacles of practicum placements and develop guidelines for partnership in the practicum placements. In response to this issue, a partnership concept was implemented for developing student teachers into professionals. Data were collected through questionnaires on attitude toward problems, weaknesses, and obstacles of practicum placements of student teachers in Rajabhat universities and included focus group interviews. The research revealed that learning management, classroom management, curriculum, assessment and evaluation, classroom action research, and teacher demeanor are the important factors affecting the professional development of Education Program student teachers. Learning management plan and classroom management concerning instructional design, teaching technique, instructional media, and student behavior management are another important aspects influencing the professional development for student teachers.

Keywords: Developing student teacher, Partnership concepts, Professional teachers.

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2512 Utilizing Adaptive Software to Enhance Information Management

Authors: J. Soini, P. Sillberg, J. Raitaniemi

Abstract:

The task of strategic information technology management is to focus on adapting technology to ensure competitiveness. A key factor for success in this sector is awareness and readiness to deploy new technologies and exploit the services they offer. Recently, the need for more flexible and dynamic user interfaces (UIs) has been recognized, especially in mobile applications. An ongoing research project (MOP), initiated by TUT in Finland, is looking at how mobile device UIs can be adapted for different needs and contexts. It focuses on examining the possibilities to develop adapter software for solving the challenges related to the UI and its flexibility in mobile devices. This approach has great potential for enhancing information transfer in mobile devices, and consequently for improving information management. The technology presented here could be one of the key emerging technologies in the information technology sector in relation to mobile devices and telecommunications.

Keywords: Emerging technologies, Flexible user interfaces, Information management, Information technology, Mobile technology.

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2511 Comanche – A Compiler-Driven I/O Management System

Authors: Wendy Zhang, Ernst L. Leiss, Huilin Ye

Abstract:

Most scientific programs have large input and output data sets that require out-of-core programming or use virtual memory management (VMM). Out-of-core programming is very error-prone and tedious; as a result, it is generally avoided. However, in many instance, VMM is not an effective approach because it often results in substantial performance reduction. In contrast, compiler driven I/O management will allow a program-s data sets to be retrieved in parts, called blocks or tiles. Comanche (COmpiler MANaged caCHE) is a compiler combined with a user level runtime system that can be used to replace standard VMM for out-of-core programs. We describe Comanche and demonstrate on a number of representative problems that it substantially out-performs VMM. Significantly our system does not require any special services from the operating system and does not require modification of the operating system kernel.

Keywords: I/O Management, Out-of-core, Compiler, Tile mapping.

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2510 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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2509 Inefficiency of Data Storing in Physical Memory

Authors: Kamaruddin Malik Mohamad, Sapiee Haji Jamel, Mustafa Mat Deris

Abstract:

Memory forensic is important in digital investigation. The forensic is based on the data stored in physical memory that involve memory management and processing time. However, the current forensic tools do not consider the efficiency in terms of storage management and the processing time. This paper shows the high redundancy of data found in the physical memory that cause inefficiency in processing time and memory management. The experiment is done using Borland C compiler on Windows XP with 512 MB of physical memory.

Keywords: Digital Evidence, Memory Forensics.

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2508 The Human Resources Management for the Temple in Northeastern Thailand

Authors: Routsukol Sunalai

Abstract:

This research purpose is to study and compare the administration of Buddhist monks at northeastern Thailand. The samples used in the study are the priest in the Northeast by simple random sampling for 190 sampling. The tools used in this study is questioner were created in the 40 question items. The statistics used for data analysis were percentage, average, and standard deviation. The research found that the human resources management for the Buddhist monks as a whole is moderate. But it was found that the highest average is the policy followed by the management information. The Buddhist monks aged less than 25 years old with the overall difference was not significant. The priests who are less than 10 years in the monk experience and the priest has long held in the position for 10 years are not different in the significant level.

Keywords: Buddhist monks, human resources management, Northeastern Thailand, hotel industry, the administration of Buddhist monks.

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2507 Automated Feature Points Management for Video Mosaic Construction

Authors: Jing Li, Quan Pan, Stan. Z. Li, Tao Yang

Abstract:

A novel algorithm for construct a seamless video mosaic of the entire panorama continuously by automatically analyzing and managing feature points, including management of quantity and quality, from the sequence is presented. Since a video contains significant redundancy, so that not all consecutive video images are required to create a mosaic. Only some key images need to be selected. Meanwhile, feature-based methods for mosaicing rely on correction of feature points? correspondence deeply, and if the key images have large frame interval, the mosaic will often be interrupted by the scarcity of corresponding feature points. A unique character of the method is its ability to handle all the problems above in video mosaicing. Experiments have been performed under various conditions, the results show that our method could achieve fast and accurate video mosaic construction. Keywords?video mosaic, feature points management, homography estimation.

Keywords: Video mosaic, feature points management, homography estimation.

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2506 Study of the Effect of Project Management on Manufacturing and Production Projects

Authors: S.B. Ahmadi, Z. Moradpour, Gh. Liaghat

Abstract:

In this article the accumulated results out of the effects and length of the manufacture and production projects in the university and research standard have been settled with the usefulness definition of the process of project management for the accessibility to the proportional pattern in the “time and action" stages. Studies show that many problems confronted by the researchers in these projects are connected to the non-profiting of: 1) autonomous timing for gathering the educational theme, 2) autonomous timing for planning and pattern, presenting before the construction, and 3) autonomous timing for manufacture and sample presentation from the output. The result of this study indicates the division of every manufacture and production projects into three smaller autonomous projects from its kind, budget and autonomous expenditure, shape and order of the stages for the management of these kinds of projects. In this case study real result are compared with theoretical results.

Keywords: Project management, Manufacturing, production.

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2505 Requirements Management in a Distributed Agile Environment

Authors: Paul Prior, Frank Keenan

Abstract:

The importance of good requirements engineering is well documented. Agile practices, promoting collaboration and communications, facilitate the elicitation and management of volatile requirements. However, current Agile practices work in a well-defined environment. It is necessary to have a co-located customer. With distributed development it is not always possible to realize this co-location. In this environment a suitable process, possibly supported by tools, is required to support changing requirements. This paper introduces the issues of concern when managing requirements in a distributed environment and describes work done at the Software Technology Research Centre as part of the NOMAD project.

Keywords: Agile, Distributed, Requirements Management, XP.

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2504 Knowledge Management Strategies within a Corporate Environment of Papers

Authors: Daniel J. Glauber

Abstract:

Knowledge transfer between personnel could benefit an organization’s improved competitive advantage in the marketplace from a strategic approach to knowledge management. The lack of information sharing between personnel could create knowledge transfer gaps while restricting the decision-making processes. Knowledge transfer between personnel can potentially improve information sharing based on an implemented knowledge management strategy. An organization’s capacity to gain more knowledge is aligned with the organization’s prior or existing captured knowledge. This case study attempted to understand the overall influence of a KMS within the corporate environment and knowledge exchange between personnel. The significance of this study was to help understand how organizations can improve the Return on Investment (ROI) of a knowledge management strategy within a knowledge-centric organization. A qualitative descriptive case study was the research design selected for this study. The lack of information sharing between personnel may create knowledge transfer gaps while restricting the decision-making processes. Developing a knowledge management strategy acceptable at all levels of the organization requires cooperation in support of a common organizational goal. Working with management and executive members to develop a protocol where knowledge transfer becomes a standard practice in multiple tiers of the organization. The knowledge transfer process could be measurable when focusing on specific elements of the organizational process, including personnel transition to help reduce time required understanding the job. The organization studied in this research acknowledged the need for improved knowledge management activities within the organization to help organize, retain, and distribute information throughout the workforce. Data produced from the study indicate three main themes including information management, organizational culture, and knowledge sharing within the workforce by the participants. These themes indicate a possible connection between an organizations KMS, the organizations culture, knowledge sharing, and knowledge transfer.

Keywords: Knowledge management strategies, knowledge transfer, knowledge management, knowledge capacity.

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2503 Factors Affecting Green Supply Chain Management of Lampang Ceramics Industry

Authors: Nattida Wannaruk, Wasawat Nakkiew

Abstract:

This research aims to study the factors that affect the performance of green supply chain management in the Lampang ceramics industry. The data investigation of this research was questionnaires which were gathered from 20 factories in the Lampang ceramics industry. The research factors are divided into five major groups which are green design, green purchasing, green manufacturing, green logistics and reverse logistics. The questionnaire has consisted of four parts that related to factors green supply chain management and general information of the Lampang ceramics industry. Then, the data were analyzed using descriptive statistic and priority of each factor by using the analytic hierarchy process (AHP). The understanding of factors affecting the green supply chain management of Lampang ceramics industry was indicated in the summary result along with each factor weight. The result of this research could be contributed to the development of indicators or performance evaluation in the future.

Keywords: Lampang ceramics industry, green supply chain management, analytic hierarchy process, factors affecting.

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2502 Ballast Water Management Triad: Administration, Ship Owner and the Seafarer

Authors: Rajoo Balaji, Omar Yaakob

Abstract:

The Ballast Water Convention requires less than 5% of the world tonnage for ratification. Consequently, ships will have to comply with the requirements. Compliance evaluation and enforcement will become mandatory. Ship owners have to invest in treatment systems and shipboard personnel have to operate them and ensure compliance. The monitoring and enforcement will be the responsibilities of the Administrations. Herein, a review of the current status of the Ballast Water Management and the issues faced by these are projected. Issues range from efficacy and economics of the treatment systems to sampling and testing. Health issues of chemical systems, paucity of data for decision support etc., are other issues. It is emphasized that management of ballast water must be extended to ashore and sustainable solutions must be researched upon. An exemplar treatment system based on ship’s waste heat is also suggested.

Keywords: Ballast water management, Compliance evaluation, Compliance enforcement, Sustainability.

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2501 Portfolio Management for Construction Company during Covid-19 Using AHP Technique

Authors: Sareh Rajabi, Salwa Bheiry

Abstract:

In general, Covid-19 created many financial and non-financial damages to the economy and community. Level and severity of covid-19 as pandemic case varies over the region and due to different types of the projects. Covid-19 virus emerged as one of the most imperative risk management factors word-wide recently. Therefore, as part of portfolio management assessment, it is essential to evaluate severity of such risk on the project and program in portfolio management level to avoid any risky portfolio. Covid-19 appeared very effectively in South America, part of Europe and Middle East. Such pandemic infection affected the whole universe, due to lock down, interruption in supply chain management, health and safety requirements, transportations and commercial impacts. Therefore, this research proposes Analytical Hierarchy Process (AHP) to analyze and assess such pandemic case like Covid-19 and its impacts on the construction projects. The AHP technique uses four sub-criteria: Health and safety, commercial risk, completion risk and contractual risk to evaluate the project and program. The result will provide the decision makers with information which project has higher or lower risk in case of Covid-19 and pandemic scenario. Therefore, the decision makers can have most feasible solution based on effective weighted criteria for project selection within their portfolio to match with the organization’s strategies.

Keywords: Portfolio management, risk management, COVID-19, analytical hierarchy process technique.

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2500 A Universal Approach to Categorize Failures in Production

Authors: K. Knüppel, G. Meyer, P. Nyhuis

Abstract:

The increasing interconnectedness and complexity of  production processes raise the susceptibility of production systems to  failure. Therefore, the ability to respond quickly to failures is  increasingly becoming a competitive factor. The research project  "Sustainable failure management in manufacturing SMEs" is  developing a methodology to identify failures in the production and  select preventive and reactive measures in order to correct failures  and to establish sustainable failure management systems.

 

Keywords: Failure categorization, failure management, logistic performance, production optimization.

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2499 An Introduction to the Concept of University – Community Business Continuity Management for Disaster Resilient City

Authors: Siyanee Hirunsalee, Paola Rizziand Hidehiko Kanegae

Abstract:

The fundamental objective of the university is to genuinely provide a higher education to mankind and society. Higher education institutions earn billions of dollars in research funds, granted by national government or related institutions, which literally came from taxpayers. Everyday universities consume those grants; in return, provide society with a human resource and research developments. However, not all taxpayers have their major concerns on those researches, other than that they are more curiously to see the project being build tangibly and evidently to certify what they pay for. This paper introduces the concept of University – Community Business Continuity Management for Disaster – Resilient City, which modified the concept of Business Continuity Management (BCM) toward university community to create advancing collaboration leading to the disaster – resilient community and city. This paper focuses on describing in details the backgrounds and principles of the concept and discussing the advantages and limitations of the concept.

Keywords: Business Continuity Management, Disaster ResilientCity, Disaster Management, University – Community Collaboration.

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2498 Credit Risk Management and Analysis in an Iranian Bank

Authors: Isa Nakhai Kamal Abadi, Esmaeel Saberi, Ehsan Mirjafari

Abstract:

While financial institutions have faced difficulties over the years for a multitude of reasons, the major cause of serious banking problems continues to be directly related to lax credit standards for borrowers and counterparties, poor portfolio risk management, or a lack of attention to changes in economic or other circumstances that can lead to a deterioration in the credit standing of a bank's counterparties. Credit risk is most simply defined as the potential that a bank borrower or counterparty will fail to meet its obligations in accordance with agreed terms. The goal of credit risk management is to maximize a bank's risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters. Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in individual credits or transactions. Banks should also consider the relationships between credit risk and other risks. The effective management of credit risk is a critical component of a comprehensive approach to risk management and essential to the long-term success of any banking organization. In this research we also study the relationship between credit risk indices and borrower-s timely payback in Karafarin bank.

Keywords: Financial Ratios; Spearman Test; Bank OperationsRisk

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2497 Beta Titanium Alloys: The Lowest Elastic Modulus for Biomedical Applications: A Review

Authors: Mohsin Talib Mohammed, Zahid A. Khan, Arshad N. Siddiquee

Abstract:

Biometallic materials are the most important materials for use in biomedical applications especially in manufacturing a variety of biological artificial replacements in a modern worlds, e.g. hip, knee or shoulder joints, due to their advanced characteristics. Titanium (Ti) and its alloys are used extensively in biomedical applications based on their high specific strength and excellent corrosion resistance. Beta-Ti alloys containing completely biocompatible elements are exceptionally prospective materials for manufacturing of bioimplants. They have superior mechanical, chemical and electrochemical properties for use as biomaterials. These biomaterials have the ability to introduce the most important property of biochemical compatibility which is low elastic modulus. This review examines current information on the recent developments in alloying elements leading to improvements of beta Ti alloys for use as biomaterials. Moreover, this paper focuses mainly on the evolution, evaluation and development of the modulus of elasticity as an effective factor on the performance of beta alloys.

Keywords: Beta Alloys, Biomedical Applications, Titanium Alloys, Young's Modulus.

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2496 SOA and BPM Partnership: A Paradigm for Dynamic and Flexible Process and I.T. Management

Authors: Imran Sarwar Bajwa, Rafaqut Kazmi, Shahzad Mumtaz, M. Abbas Choudhary, M. Shahid Naweed

Abstract:

Business Process Management (BPM) helps in optimizing the business processes inside an enterprise. But BPM architecture does not provide any help for extending the enterprise. Modern business environments and rapidly changing technologies are asking for brisk changes in the business processes. Service Oriented Architecture (SOA) can help in enabling the success of enterprise-wide BPM. SOA supports agility in software development that is directly related to achieve loose coupling of interacting software agents. Agility is a premium concern of the current software designing architectures. Together, BPM and SOA provide a perfect combination for enterprise computing. SOA provides the capabilities for services to be combined together and to support and create an agile, flexible enterprise. But there are still many questions to answer; BPM is better or SOA? and what is the future track of BPM and SOA? This paper tries to answer some of these important questions.

Keywords: Information Systems, BPM, SOA, Process management, IT management.

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2495 Influence of Post Weld Heat Treatment on Mechanical and Metallurgical Properties of TIG Welded Aluminium Alloy Joints

Authors: Gurmeet Singh Cheema, Navjotinder Singh, Gurjinder Singh, Amardeep Singh Kang

Abstract:

Aluminium and its alloys have excellent corrosion resistant properties, ease of fabrication and high specific strength to weight ratio. In this investigation an attempt has been made to study the effect of different post weld heat treatment methods on the mechanical and metallurgical properties of TIG welded joints of the commercial aluminium alloy. Three different methods of post weld heat treatments are solution heat treatment, artificial ageing and combination of solution heat treatment and artificial aging are given to TIG welded aluminium joints. Mechanical and metallurgical properties of As welded joints of the aluminium alloys and post weld heat treated joints of the aluminium alloys were examined.

Keywords: Aluminium Alloys, Post weld Heat Treatment, TIG welding.

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2494 Application of Data Envelopment Analysis to Assess Quality Management Efficiency

Authors: Chuen Tse Kuah, Kuan Yew Wong, Farzad Behrouzi

Abstract:

This paper is aimed to give an illustration on the application of Data Envelopment Analysis (DEA) as a tool to assess Quality Management (QM) efficiency. A variant of DEA, slack based measure (SBM) is used for this purpose. From this study, it is found that DEA is suitable to measure QM efficiency and give improvement suggestions to the inefficient QM.

Keywords: Quality Management, Data Envelopment Analysis, Slack Based Measure, Efficiency Measurement.

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2493 Proposing a Conceptual Model of Customer Knowledge Management: A Study of CKM Tools in British Dotcoms

Authors: Mehdi Shami Zanjani, Roshanak Rouzbehani, Hosein Dabbagh

Abstract:

Although current competitive challenges induced by today-s digital economy place their main emphasis on organizational knowledge, customer knowledge has been overlooked. On the other hand, the business community has finally begun to realize the important role customer knowledge can play in the organizational boundaries of the corporate arena. As a result, there is an emerging market for the tools and utilities whose objective is to provide the intelligence for knowledge sharing between the businesses and their customers. In this paper, we present a conceptual model of customer knowledge management by identifying and analyzing the existing tools in the market. The focus will be upon the emerging British dotcom industry whose customer based B2C behavior has been an influential part of the knowledge based intelligence tools in existence today.

Keywords: Customer knowledge, customer knowledge management, knowledge management, B2C E-commerce.

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2492 Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria

Authors: Joel S. Akintayo, Ramat T. Salman

Abstract:

The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: Audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management.

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2491 Lubricating Grease from Waste Cooking Oil and Waste Motor Sludge

Authors: Aseem Rajvanshi, Pankaj Kumar Pandey

Abstract:

Increase in population has increased the demand of energy to fulfill all its needs. This will result in burden on fossil fuels especially crude oil. Waste oil due to its disposal problem creates environmental degradation. In this context, this paper studies utilization of waste cooking oil and waste motor sludge for making lubricating grease. Experimental studies have been performed by variation in time and concentration of mixture of waste cooking oil and waste motor sludge. The samples were analyzed using penetration test (ASTM D-217), dropping point (ASTM D-566), work penetration (ASTM D-217) and copper strip test (ASTM D-408). Among 6 samples, sample 6 gives the best results with a good drop point and a fine penetration value. The dropping point and penetration test values were found to be 205 °C and 315, respectively. The penetration value falls under the category of NLGI (National Lubricating Grease Institute) consistency number 1.

Keywords: Crude oil, copper strip corrosion test, dropping point, penetration test.

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2490 The Development of the Quality Management Processes for the Building and Environment of the Basic Education Schools

Authors: Suppara Charoenpoom

Abstract:

The objectives of this research was to design and develop a quality management of the school buildings and environment. A quantitative and qualitative mixed research methodology was used. The population sample included 14 directors of primary schools. Two research tools were used. The first research tool included an in-depth interview and questionnaire. The second research tool included the Quality Business Process and Quality Work Procedure, and a Key Performance Indicator of each activity. The statistics included mean and standard deviation. The findings for the development of a quality management process of buildings and environment administration of the basic schools consisted of one quality business process (QBP) and seven quality work processes (QWP). The result from the experts’ evaluation revealed that the process and implementation of quality management of the school buildings and environment has passed the inspection process with consensus. This implies that the process of quality management of the school buildings and environment is suitable for implementation. Moreover, the level of agreement in the feasibility of the implementation of this plan had the mean in the range of 0.64-1.00 which suggests the design of the new plan is acceptable.

Keywords: Process, Building, Environment.

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